102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB3143

 

Introduced 2/19/2021, by Rep. Rita Mayfield

 

SYNOPSIS AS INTRODUCED:
 
30 ILCS 105/5.935 new
30 ILCS 105/6z-114 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 Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act. Imposes a 3.75% surcharge on firearms and firearm component parts. Amends the State Finance Act. Creates the Youthbuild Assistance Fund. Provides that the 3.75% surcharge shall be deposited into the Fund. Sets forth the purposes for which moneys in the Fund may be used. Effective immediately.


LRB102 03588 HLH 13601 b

 

 

A BILL FOR

 

HB3143LRB102 03588 HLH 13601 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The State Finance Act is amended by adding
5Sections 5.935 and 6z-114 as follows:
 
6    (30 ILCS 105/5.935 new)
7    Sec. 5.935. The Youthbuild Assistance Fund.
 
8    (30 ILCS 105/6z-114 new)
9    Sec. 6z-114. Youthbuild Assistance Fund; creation. The
10Youthbuild Assistance Fund is hereby created as a special fund
11in the State treasury. Moneys in the Fund may be used, subject
12to appropriation, to provide grants related to youth
13programming.
 
14    Section 10. The Use Tax Act is amended by changing
15Sections 3-10 and 9 as follows:
 
16    (35 ILCS 105/3-10)
17    Sec. 3-10. Rate of tax. Unless otherwise provided in this
18Section, the tax imposed by this Act is at the rate of 6.25% of
19either the selling price or the fair market value, if any, of
20the tangible personal property. In all cases where property

 

 

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1functionally used or consumed is the same as the property that
2was purchased at retail, then the tax is imposed on the selling
3price of the property. In all cases where property
4functionally used or consumed is a by-product or waste product
5that has been refined, manufactured, or produced from property
6purchased at retail, then the tax is imposed on the lower of
7the fair market value, if any, of the specific property so used
8in this State or on the selling price of the property purchased
9at retail. For purposes of this Section "fair market value"
10means the price at which property would change hands between a
11willing buyer and a willing seller, neither being under any
12compulsion to buy or sell and both having reasonable knowledge
13of the relevant facts. The fair market value shall be
14established by Illinois sales by the taxpayer of the same
15property as that functionally used or consumed, or if there
16are no such sales by the taxpayer, then comparable sales or
17purchases of property of like kind and character in Illinois.
18    Beginning on July 1, 2000 and through December 31, 2000,
19with respect to motor fuel, as defined in Section 1.1 of the
20Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
21the Use Tax Act, the tax is imposed at the rate of 1.25%.
22    Beginning on August 6, 2010 through August 15, 2010, with
23respect to sales tax holiday items as defined in Section 3-6 of
24this Act, the tax is imposed at the rate of 1.25%.
25    With respect to gasohol, the tax imposed by this Act
26applies to (i) 70% of the proceeds of sales made on or after

 

 

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1January 1, 1990, and before July 1, 2003, (ii) 80% of the
2proceeds of sales made on or after July 1, 2003 and on or
3before July 1, 2017, and (iii) 100% of the proceeds of sales
4made thereafter. If, at any time, however, the tax under this
5Act on sales of gasohol is imposed at the rate of 1.25%, then
6the tax imposed by this Act applies to 100% of the proceeds of
7sales of gasohol made during that time.
8    With respect to majority blended ethanol fuel, the tax
9imposed by this Act does not apply to the proceeds of sales
10made on or after July 1, 2003 and on or before December 31,
112023 but applies to 100% of the proceeds of sales made
12thereafter.
13    With respect to biodiesel blends with no less than 1% and
14no more than 10% biodiesel, the tax imposed by this Act applies
15to (i) 80% of the proceeds of sales made on or after July 1,
162003 and on or before December 31, 2018 and (ii) 100% of the
17proceeds of sales made thereafter. If, at any time, however,
18the tax under this Act on sales of biodiesel blends with no
19less than 1% and no more than 10% biodiesel is imposed at the
20rate of 1.25%, then the tax imposed by this Act applies to 100%
21of the proceeds of sales of biodiesel blends with no less than
221% and no more than 10% biodiesel made during that time.
23    With respect to 100% biodiesel and biodiesel blends with
24more than 10% but no more than 99% biodiesel, the tax imposed
25by this Act does not apply to the proceeds of sales made on or
26after July 1, 2003 and on or before December 31, 2023 but

 

 

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

 

 

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

 

 

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

 

 

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1and does not include cannabis subject to tax under the
2Compassionate Use of Medical Cannabis Program Act.
3    Beginning January 1, 2022, in addition to all other rates
4of tax imposed under this Act, a surcharge of 3.75% is imposed
5on the selling price of (i) each firearm purchased in the State
6and (ii) each firearm component part that is purchased in the
7State and sold separately from the firearm. "Firearm" has the
8meaning ascribed to that term in Section 1.1 of the Firearm
9Owners Identification Card Act.
10    If the property that is purchased at retail from a
11retailer is acquired outside Illinois and used outside
12Illinois before being brought to Illinois for use here and is
13taxable under this Act, the "selling price" on which the tax is
14computed shall be reduced by an amount that represents a
15reasonable allowance for depreciation for the period of prior
16out-of-state use.
17(Source: P.A. 100-22, eff. 7-6-17; 101-363, eff. 8-9-19;
18101-593, eff. 12-4-19.)
 
19    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
20    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
21and trailers that are required to be registered with an agency
22of this State, each retailer required or authorized to collect
23the tax imposed by this Act shall pay to the Department the
24amount of such tax (except as otherwise provided) at the time
25when he is required to file his return for the period during

 

 

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1which such tax was collected, less a discount of 2.1% prior to
2January 1, 1990, and 1.75% on and after January 1, 1990, or $5
3per calendar year, whichever is greater, which is allowed to
4reimburse the retailer for expenses incurred in collecting the
5tax, keeping records, preparing and filing returns, remitting
6the tax and supplying data to the Department on request. The
7discount under this Section is not allowed for the 1.25%
8portion of taxes paid on aviation fuel that is subject to the
9revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1047133. In the case of retailers who report and pay the tax on a
11transaction by transaction basis, as provided in this Section,
12such discount shall be taken with each such tax remittance
13instead of when such retailer files his periodic return. The
14discount allowed under this Section is allowed only for
15returns that are filed in the manner required by this Act. The
16Department may disallow the discount for retailers whose
17certificate of registration is revoked at the time the return
18is filed, but only if the Department's decision to revoke the
19certificate of registration has become final. A retailer need
20not remit that part of any tax collected by him to the extent
21that he is required to remit and does remit the tax imposed by
22the Retailers' Occupation Tax Act, with respect to the sale of
23the same property.
24    Where such tangible personal property is sold under a
25conditional sales contract, or under any other form of sale
26wherein the payment of the principal sum, or a part thereof, is

 

 

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1extended beyond the close of the period for which the return is
2filed, the retailer, in collecting the tax (except as to motor
3vehicles, watercraft, aircraft, and trailers that are required
4to be registered with an agency of this State), may collect for
5each tax return period, only the tax applicable to that part of
6the selling price actually received during such tax return
7period.
8    Except as provided in this Section, on or before the
9twentieth day of each calendar month, such retailer shall file
10a return for the preceding calendar month. Such return shall
11be filed on forms prescribed by the Department and shall
12furnish such information as the Department may reasonably
13require. On and after January 1, 2018, except for returns for
14motor vehicles, watercraft, aircraft, and trailers that are
15required to be registered with an agency of this State, with
16respect to retailers whose annual gross receipts average
17$20,000 or more, all returns required to be filed pursuant to
18this Act shall be filed electronically. Retailers who
19demonstrate that they do not have access to the Internet or
20demonstrate hardship in filing electronically may petition the
21Department to waive the electronic filing requirement.
22    The Department may require returns to be filed on a
23quarterly basis. If so required, a return for each calendar
24quarter shall be filed on or before the twentieth day of the
25calendar month following the end of such calendar quarter. The
26taxpayer shall also file a return with the Department for each

 

 

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1of the first two months of each calendar quarter, on or before
2the twentieth day of the following calendar month, stating:
3        1. The name of the seller;
4        2. The address of the principal place of business from
5    which he engages in the business of selling tangible
6    personal property at retail in this State;
7        3. The total amount of taxable receipts received by
8    him during the preceding calendar month from sales of
9    tangible personal property by him during such preceding
10    calendar month, including receipts from charge and time
11    sales, but less all deductions allowed by law;
12        4. The amount of credit provided in Section 2d of this
13    Act;
14        5. The amount of tax due;
15        5-5. The signature of the taxpayer; and
16        6. Such other reasonable information as the Department
17    may require.
18    Each retailer required or authorized to collect the tax
19imposed by this Act on aviation fuel sold at retail in this
20State during the preceding calendar month shall, instead of
21reporting and paying tax on aviation fuel as otherwise
22required by this Section, report and pay such tax on a separate
23aviation fuel tax return. The requirements related to the
24return shall be as otherwise provided in this Section.
25Notwithstanding any other provisions of this Act to the
26contrary, retailers collecting tax on aviation fuel shall file

 

 

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1all aviation fuel tax returns and shall make all aviation fuel
2tax payments by electronic means in the manner and form
3required by the Department. For purposes of this Section,
4"aviation fuel" means jet fuel and aviation gasoline.
5    If a taxpayer fails to sign a return within 30 days after
6the proper notice and demand for signature by the Department,
7the return shall be considered valid and any amount shown to be
8due on the return shall be deemed assessed.
9    Notwithstanding any other provision of this Act to the
10contrary, retailers subject to tax on cannabis shall file all
11cannabis tax returns and shall make all cannabis tax payments
12by electronic means in the manner and form required by the
13Department.
14    Beginning October 1, 1993, a taxpayer who has an average
15monthly tax liability of $150,000 or more shall make all
16payments required by rules of the Department by electronic
17funds transfer. Beginning October 1, 1994, a taxpayer who has
18an average monthly tax liability of $100,000 or more shall
19make all payments required by rules of the Department by
20electronic funds transfer. Beginning October 1, 1995, a
21taxpayer who has an average monthly tax liability of $50,000
22or more shall make all payments required by rules of the
23Department by electronic funds transfer. Beginning October 1,
242000, a taxpayer who has an annual tax liability of $200,000 or
25more shall make all payments required by rules of the
26Department by electronic funds transfer. The term "annual tax

 

 

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

 

 

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1requirements of this Section.
2    Before October 1, 2000, if the taxpayer's average monthly
3tax liability to the Department under this Act, the Retailers'
4Occupation Tax Act, the Service Occupation Tax Act, the
5Service Use Tax Act was $10,000 or more during the preceding 4
6complete calendar quarters, he shall file a return with the
7Department each month by the 20th day of the month next
8following the month during which such tax liability is
9incurred and shall make payments to the Department on or
10before the 7th, 15th, 22nd and last day of the month during
11which such liability is incurred. On and after October 1,
122000, if the taxpayer's average monthly tax liability to the
13Department under this Act, the Retailers' Occupation Tax Act,
14the Service Occupation Tax Act, and the Service Use Tax Act was
15$20,000 or more during the preceding 4 complete calendar
16quarters, he shall file a return with the Department each
17month by the 20th day of the month next following the month
18during which such tax liability is incurred and shall make
19payment to the Department on or before the 7th, 15th, 22nd and
20last day of the month during which such liability is incurred.
21If the month during which such tax liability is incurred began
22prior to January 1, 1985, each payment shall be in an amount
23equal to 1/4 of the taxpayer's actual liability for the month
24or an amount set by the Department not to exceed 1/4 of the
25average monthly liability of the taxpayer to the Department
26for the preceding 4 complete calendar quarters (excluding the

 

 

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1month of highest liability and the month of lowest liability
2in such 4 quarter period). If the month during which such tax
3liability is incurred begins on or after January 1, 1985, and
4prior to January 1, 1987, each payment shall be in an amount
5equal to 22.5% of the taxpayer's actual liability for the
6month or 27.5% of the taxpayer's liability for the same
7calendar month of the preceding year. If the month during
8which such tax liability is incurred begins on or after
9January 1, 1987, and prior to January 1, 1988, each payment
10shall be in an amount equal to 22.5% of the taxpayer's actual
11liability for the month or 26.25% of the taxpayer's liability
12for the same calendar month of the preceding year. If the month
13during which such tax liability is incurred begins on or after
14January 1, 1988, and prior to January 1, 1989, or begins on or
15after January 1, 1996, each payment shall be in an amount equal
16to 22.5% of the taxpayer's actual liability for the month or
1725% of the taxpayer's liability for the same calendar month of
18the preceding year. If the month during which such tax
19liability is incurred begins on or after January 1, 1989, and
20prior to January 1, 1996, each payment shall be in an amount
21equal to 22.5% of the taxpayer's actual liability for the
22month or 25% of the taxpayer's liability for the same calendar
23month of the preceding year or 100% of the taxpayer's actual
24liability for the quarter monthly reporting period. The amount
25of such quarter monthly payments shall be credited against the
26final tax liability of the taxpayer's return for that month.

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1for each such item of tangible personal property which the
2retailer sells, except that if, in the same transaction, (i) a
3retailer of aircraft, watercraft, motor vehicles or trailers
4transfers more than one aircraft, watercraft, motor vehicle or
5trailer to another aircraft, watercraft, motor vehicle or
6trailer retailer for the purpose of resale or (ii) a retailer
7of aircraft, watercraft, motor vehicles, or trailers transfers
8more than one aircraft, watercraft, motor vehicle, or trailer
9to a purchaser for use as a qualifying rolling stock as
10provided in Section 3-55 of this Act, then that seller may
11report the transfer of all the aircraft, watercraft, motor
12vehicles or trailers involved in that transaction to the
13Department on the same uniform invoice-transaction reporting
14return form. For purposes of this Section, "watercraft" means
15a Class 2, Class 3, or Class 4 watercraft as defined in Section
163-2 of the Boat Registration and Safety Act, a personal
17watercraft, or any boat equipped with an inboard motor.
18    In addition, with respect to motor vehicles, watercraft,
19aircraft, and trailers that are required to be registered with
20an agency of this State, every person who is engaged in the
21business of leasing or renting such items and who, in
22connection with such business, sells any such item to a
23retailer for the purpose of resale is, notwithstanding any
24other provision of this Section to the contrary, authorized to
25meet the return-filing requirement of this Act by reporting
26the transfer of all the aircraft, watercraft, motor vehicles,

 

 

HB3143- 20 -LRB102 03588 HLH 13601 b

1or trailers transferred for resale during a month to the
2Department on the same uniform invoice-transaction reporting
3return form on or before the 20th of the month following the
4month in which the transfer takes place. Notwithstanding any
5other provision of this Act to the contrary, all returns filed
6under this paragraph must be filed by electronic means in the
7manner and form as required by the Department.
8    The transaction reporting return in the case of motor
9vehicles or trailers that are required to be registered with
10an agency of this State, shall be the same document as the
11Uniform Invoice referred to in Section 5-402 of the Illinois
12Vehicle Code and must show the name and address of the seller;
13the name and address of the purchaser; the amount of the
14selling price 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
20price; the amount of tax due from the retailer with respect to
21such transaction; the amount of tax collected from the
22purchaser by the retailer on such transaction (or satisfactory
23evidence that such tax is not due in that particular instance,
24if that is claimed to be the fact); the place and date of the
25sale; a sufficient identification of the property sold; such
26other information as is required in Section 5-402 of the

 

 

HB3143- 21 -LRB102 03588 HLH 13601 b

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

 

 

HB3143- 22 -LRB102 03588 HLH 13601 b

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

 

 

HB3143- 23 -LRB102 03588 HLH 13601 b

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

 

 

HB3143- 24 -LRB102 03588 HLH 13601 b

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

 

 

HB3143- 25 -LRB102 03588 HLH 13601 b

1shall file separate returns for each such registered business.
2    Beginning January 1, 1990, each month the Department shall
3pay into the State and Local Sales Tax Reform Fund, a special
4fund in the State Treasury which is hereby created, the net
5revenue realized for the preceding month from the 1% tax
6imposed under this Act.
7    Beginning January 1, 1990, each month the Department shall
8pay into the County and Mass Transit District Fund 4% of the
9net revenue realized for the preceding month from the 6.25%
10general rate on the selling price of tangible personal
11property which is purchased outside Illinois at retail from a
12retailer and which is titled or registered by an agency of this
13State's government.
14    Beginning January 1, 1990, each month the Department shall
15pay into the State and Local Sales Tax Reform Fund, a special
16fund in the State Treasury, 20% of the net revenue realized for
17the preceding month from the 6.25% general rate on the selling
18price of tangible personal property, other than (i) tangible
19personal property which is purchased outside Illinois at
20retail from a retailer and which is titled or registered by an
21agency of this State's government and (ii) aviation fuel sold
22on or after December 1, 2019. This exception for aviation fuel
23only applies for so long as the revenue use requirements of 49
24U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
25    For aviation fuel sold on or after December 1, 2019, each
26month the Department shall pay into the State Aviation Program

 

 

HB3143- 26 -LRB102 03588 HLH 13601 b

1Fund 20% of the net revenue realized for the preceding month
2from the 6.25% general rate on the selling price of aviation
3fuel, less an amount estimated by the Department to be
4required for refunds of the 20% portion of the tax on aviation
5fuel under this Act, which amount shall be deposited into the
6Aviation Fuel Sales Tax Refund Fund. The Department shall only
7pay moneys into the State Aviation Program Fund and the
8Aviation Fuels Sales Tax Refund Fund under this Act for so long
9as the revenue use requirements of 49 U.S.C. 47107(b) and 49
10U.S.C. 47133 are binding on the State.
11    Beginning August 1, 2000, each month the Department shall
12pay into the State and Local Sales Tax Reform Fund 100% of the
13net revenue realized for the preceding month from the 1.25%
14rate on the selling price of motor fuel and gasohol. Beginning
15September 1, 2010, each month the Department shall pay into
16the State and Local Sales Tax Reform Fund 100% of the net
17revenue realized for the preceding month from the 1.25% rate
18on the selling price of sales tax holiday items.
19    Beginning January 1, 1990, each month the Department shall
20pay into the Local Government Tax Fund 16% of the net revenue
21realized for the preceding month from the 6.25% general rate
22on the selling price of tangible personal property which is
23purchased outside Illinois at retail from a retailer and which
24is titled or registered by an agency of this State's
25government.
26    Beginning October 1, 2009, each month the Department shall

 

 

HB3143- 27 -LRB102 03588 HLH 13601 b

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

 

 

HB3143- 28 -LRB102 03588 HLH 13601 b

1"average monthly deficit" shall be equal to the difference
2between the average monthly claims for payment by the fund and
3the average monthly revenues deposited into the fund,
4excluding payments made pursuant to this paragraph.
5    Beginning July 1, 2015, of the remainder of the moneys
6received by the Department under this Act, the Service Use Tax
7Act, the Service Occupation Tax Act, and the Retailers'
8Occupation Tax Act, each month the Department shall deposit
9$500,000 into the State Crime Laboratory Fund.
10    Beginning January 1, 2022, the Department shall pay into
11the Youthbuild Assistance Fund 100% of the net revenue
12realized for the preceding month from the 3.75% surcharge on
13the selling price of firearms and firearm component parts.
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

 

 

HB3143- 29 -LRB102 03588 HLH 13601 b

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

 

 

HB3143- 30 -LRB102 03588 HLH 13601 b

1future investment income, to fully provide, in accordance with
2such indenture, 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
18Fund; provided, however, that any amounts paid to the Build
19Illinois Fund in any fiscal year pursuant to this sentence
20shall be deemed to constitute payments pursuant to clause (b)
21of the preceding sentence and shall reduce the amount
22otherwise payable for such fiscal year pursuant to clause (b)
23of the preceding sentence. The moneys received by the
24Department pursuant to this Act and required to be deposited
25into the Build Illinois Fund are subject to the pledge, claim
26and charge set forth in Section 12 of the Build Illinois Bond

 

 

HB3143- 31 -LRB102 03588 HLH 13601 b

1Act.
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

 

 

HB3143- 32 -LRB102 03588 HLH 13601 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
172021300,000,000
182022300,000,000
192023300,000,000
202024 300,000,000
212025 300,000,000
222026 300,000,000
232027 375,000,000
242028 375,000,000
252029 375,000,000
262030 375,000,000

 

 

HB3143- 33 -LRB102 03588 HLH 13601 b

12031 375,000,000
22032 375,000,000
32033 375,000,000
42034375,000,000
52035375,000,000
62036450,000,000
7and
8each fiscal year
9thereafter that bonds
10are outstanding under
11Section 13.2 of the
12Metropolitan Pier and
13Exposition Authority Act,
14but not after fiscal year 2060.
15    Beginning July 20, 1993 and in each month of each fiscal
16year thereafter, one-eighth of the amount requested in the
17certificate of the Chairman of the Metropolitan Pier and
18Exposition Authority for that fiscal year, less the amount
19deposited into the McCormick Place Expansion Project Fund by
20the State Treasurer in the respective month under subsection
21(g) of Section 13 of the Metropolitan Pier and Exposition
22Authority Act, plus cumulative deficiencies in the deposits
23required under this Section for previous months and years,
24shall be deposited into the McCormick Place Expansion Project
25Fund, until the full amount requested for the fiscal year, but
26not in excess of the amount specified above as "Total

 

 

HB3143- 34 -LRB102 03588 HLH 13601 b

1Deposit", has been deposited.
2    Subject to payment of amounts into the Capital Projects
3Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
4and the McCormick Place Expansion Project Fund pursuant to the
5preceding paragraphs or in any amendments thereto hereafter
6enacted, for aviation fuel sold on or after December 1, 2019,
7the Department shall each month deposit into the Aviation Fuel
8Sales Tax Refund Fund an amount estimated by the Department to
9be required for refunds of the 80% portion of the tax on
10aviation fuel under this Act. The Department shall only
11deposit moneys into the Aviation Fuel Sales Tax Refund Fund
12under this paragraph for so long as the revenue use
13requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
14binding on the State.
15    Subject to payment of amounts into the Build Illinois Fund
16and the McCormick Place Expansion Project Fund pursuant to the
17preceding paragraphs or in any amendments thereto hereafter
18enacted, beginning July 1, 1993 and ending on September 30,
192013, the Department shall each month pay into the Illinois
20Tax Increment Fund 0.27% of 80% of the net revenue realized for
21the preceding month from the 6.25% general rate on the selling
22price of tangible personal property.
23    Subject to payment of amounts into the Build Illinois Fund
24and the McCormick Place Expansion Project Fund pursuant to the
25preceding paragraphs or in any amendments thereto hereafter
26enacted, beginning with the receipt of the first report of

 

 

HB3143- 35 -LRB102 03588 HLH 13601 b

1taxes paid by an eligible business and continuing for a
225-year period, the Department shall each month pay into the
3Energy Infrastructure Fund 80% of the net revenue realized
4from the 6.25% general rate on the selling price of
5Illinois-mined coal that was sold to an eligible business. For
6purposes of this paragraph, the term "eligible business" means
7a new electric generating facility certified pursuant to
8Section 605-332 of the Department of Commerce and Economic
9Opportunity Law of the Civil Administrative Code of Illinois.
10    Subject to payment of amounts into the Build Illinois
11Fund, the McCormick Place Expansion Project Fund, the Illinois
12Tax Increment Fund, and the Energy Infrastructure Fund
13pursuant to the preceding paragraphs or in any amendments to
14this Section hereafter enacted, beginning on the first day of
15the first calendar month to occur on or after August 26, 2014
16(the effective date of Public Act 98-1098), each month, from
17the collections made under Section 9 of the Use Tax Act,
18Section 9 of the Service Use Tax Act, Section 9 of the Service
19Occupation Tax Act, and Section 3 of the Retailers' Occupation
20Tax Act, the Department shall pay into the Tax Compliance and
21Administration Fund, to be used, subject to appropriation, to
22fund additional auditors and compliance personnel at the
23Department of Revenue, an amount equal to 1/12 of 5% of 80% of
24the cash receipts collected during the preceding fiscal year
25by the Audit Bureau of the Department under the Use Tax Act,
26the Service Use Tax Act, the Service Occupation Tax Act, the

 

 

HB3143- 36 -LRB102 03588 HLH 13601 b

1Retailers' Occupation Tax Act, and associated local occupation
2and use taxes administered by the Department.
3    Subject to payments of amounts into the Build Illinois
4Fund, the McCormick Place Expansion Project Fund, the Illinois
5Tax Increment Fund, the Energy Infrastructure Fund, and the
6Tax Compliance and Administration Fund as provided in this
7Section, beginning on July 1, 2018 the Department shall pay
8each month into the Downstate Public Transportation Fund the
9moneys required to be so paid under Section 2-3 of the
10Downstate Public Transportation Act.
11    Subject to successful execution and delivery of a
12public-private agreement between the public agency and private
13entity and completion of the civic build, beginning on July 1,
142023, of the remainder of the moneys received by the
15Department under the Use Tax Act, the Service Use Tax Act, the
16Service Occupation Tax Act, and this Act, the Department shall
17deposit the following specified deposits in the aggregate from
18collections under the Use Tax Act, the Service Use Tax Act, the
19Service Occupation Tax Act, and the Retailers' Occupation Tax
20Act, as required under Section 8.25g of the State Finance Act
21for distribution consistent with the Public-Private
22Partnership for Civic and Transit Infrastructure Project Act.
23The moneys received by the Department pursuant to this Act and
24required to be deposited into the Civic and Transit
25Infrastructure Fund are subject to the pledge, claim, and
26charge set forth in Section 25-55 of the Public-Private

 

 

HB3143- 37 -LRB102 03588 HLH 13601 b

1Partnership for Civic and Transit Infrastructure Project Act.
2As used in this paragraph, "civic build", "private entity",
3"public-private agreement", and "public agency" have the
4meanings provided in Section 25-10 of the Public-Private
5Partnership for Civic and Transit Infrastructure Project Act.
6        Fiscal Year............................Total Deposit
7        2024....................................$200,000,000
8        2025....................................$206,000,000
9        2026....................................$212,200,000
10        2027....................................$218,500,000
11        2028....................................$225,100,000
12        2029....................................$288,700,000
13        2030....................................$298,900,000
14        2031....................................$309,300,000
15        2032....................................$320,100,000
16        2033....................................$331,200,000
17        2034....................................$341,200,000
18        2035....................................$351,400,000
19        2036....................................$361,900,000
20        2037....................................$372,800,000
21        2038....................................$384,000,000
22        2039....................................$395,500,000
23        2040....................................$407,400,000
24        2041....................................$419,600,000
25        2042....................................$432,200,000
26        2043....................................$445,100,000

 

 

HB3143- 38 -LRB102 03588 HLH 13601 b

1    Beginning July 1, 2021 and until July 1, 2022, subject to
2the payment of amounts into the State and Local Sales Tax
3Reform Fund, the Build Illinois Fund, the McCormick Place
4Expansion Project Fund, the Illinois Tax Increment Fund, the
5Energy Infrastructure Fund, and the Tax Compliance and
6Administration Fund as provided in this Section, the
7Department shall pay each month into the Road Fund the amount
8estimated to represent 16% of the net revenue realized from
9the taxes imposed on motor fuel and gasohol. Beginning July 1,
102022 and until July 1, 2023, subject to the payment of amounts
11into the State and Local Sales Tax Reform Fund, the Build
12Illinois Fund, the McCormick Place Expansion Project Fund, the
13Illinois Tax Increment Fund, the Energy Infrastructure Fund,
14and the Tax Compliance and Administration Fund as provided in
15this Section, the Department shall pay each month into the
16Road Fund the amount estimated to represent 32% of the net
17revenue realized from the taxes imposed on motor fuel and
18gasohol. Beginning July 1, 2023 and until July 1, 2024,
19subject to the payment of amounts into the State and Local
20Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
21Place Expansion Project Fund, the Illinois Tax Increment Fund,
22the Energy Infrastructure Fund, and the Tax Compliance and
23Administration Fund as provided in this Section, the
24Department shall pay each month into the Road Fund the amount
25estimated to represent 48% of the net revenue realized from
26the taxes imposed on motor fuel and gasohol. Beginning July 1,

 

 

HB3143- 39 -LRB102 03588 HLH 13601 b

12024 and until July 1, 2025, subject to the payment of amounts
2into the State and Local Sales Tax Reform Fund, the Build
3Illinois Fund, the McCormick Place Expansion Project Fund, the
4Illinois Tax Increment Fund, the Energy Infrastructure Fund,
5and the Tax Compliance and Administration Fund as provided in
6this Section, the Department shall pay each month into the
7Road Fund the amount estimated to represent 64% of the net
8revenue realized from the taxes imposed on motor fuel and
9gasohol. Beginning on July 1, 2025, subject to the payment of
10amounts into the State and Local Sales Tax Reform Fund, the
11Build Illinois Fund, the McCormick Place Expansion Project
12Fund, the Illinois Tax Increment Fund, the Energy
13Infrastructure Fund, and the Tax Compliance and Administration
14Fund as provided in this Section, the Department shall pay
15each month into the Road Fund the amount estimated to
16represent 80% of the net revenue realized from the taxes
17imposed on motor fuel and gasohol. As used in this paragraph
18"motor fuel" has the meaning given to that term in Section 1.1
19of the Motor Fuel Tax Act, and "gasohol" has the meaning given
20to that term in Section 3-40 of this Act.
21    Of the remainder of the moneys received by the Department
22pursuant to this Act, 75% thereof shall be paid into the State
23Treasury and 25% shall be reserved in a special account and
24used only for the transfer to the Common School Fund as part of
25the monthly transfer from the General Revenue Fund in
26accordance with Section 8a of the State Finance Act.

 

 

HB3143- 40 -LRB102 03588 HLH 13601 b

1    As soon as possible after the first day of each month, upon
2certification of the Department of Revenue, the Comptroller
3shall order transferred and the Treasurer shall transfer from
4the General Revenue Fund to the Motor Fuel Tax Fund an amount
5equal to 1.7% of 80% of the net revenue realized under this Act
6for the second preceding month. Beginning April 1, 2000, this
7transfer is no longer required and shall not be made.
8    Net revenue realized for a month shall be the revenue
9collected by the State pursuant to this Act, less the amount
10paid out during that month as refunds to taxpayers for
11overpayment of liability.
12    For greater simplicity of administration, manufacturers,
13importers and wholesalers whose products are sold at retail in
14Illinois by numerous retailers, and who wish to do so, may
15assume the responsibility for accounting and paying to the
16Department all tax accruing under this Act with respect to
17such sales, if the retailers who are affected do not make
18written objection to the Department to this arrangement.
19(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
20100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
2115, Section 15-10, eff. 6-5-19; 101-10, Article 25, Section
2225-105, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
236-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.)
 
24    Section 15. The Service Use Tax Act is amended by changing
25Sections 3-10 and 9 as follows:
 

 

 

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1    (35 ILCS 110/3-10)  (from Ch. 120, par. 439.33-10)
2    Sec. 3-10. Rate of tax. Unless otherwise provided in this
3Section, the tax imposed by this Act is at the rate of 6.25% of
4the selling price of tangible personal property transferred as
5an incident to the sale of service, but, for the purpose of
6computing this tax, in no event shall the selling price be less
7than the cost price of the property to the serviceman.
8    Beginning on July 1, 2000 and through December 31, 2000,
9with respect to motor fuel, as defined in Section 1.1 of the
10Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
11the Use Tax Act, the tax is imposed at the rate of 1.25%.
12    With respect to gasohol, as defined in the Use Tax Act, the
13tax imposed by this Act applies to (i) 70% of the selling price
14of property transferred as an incident to the sale of service
15on or after January 1, 1990, and before July 1, 2003, (ii) 80%
16of the selling price of property transferred as an incident to
17the sale of service on or after July 1, 2003 and on or before
18July 1, 2017, and (iii) 100% of the selling price thereafter.
19If, at any time, however, the tax under this Act on sales of
20gasohol, as defined in the Use Tax Act, is imposed at the rate
21of 1.25%, then the tax imposed by this Act applies to 100% of
22the proceeds of sales of gasohol made during that time.
23    With respect to majority blended ethanol fuel, as defined
24in the Use Tax Act, the tax imposed by this Act does not apply
25to the selling price of property transferred as an incident to

 

 

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1the sale of service on or after July 1, 2003 and on or before
2December 31, 2023 but applies to 100% of the selling price
3thereafter.
4    With respect to biodiesel blends, as defined in the Use
5Tax Act, with no less than 1% and no more than 10% biodiesel,
6the tax imposed by this Act applies to (i) 80% of the selling
7price of property transferred as an incident to the sale of
8service on or after July 1, 2003 and on or before December 31,
92018 and (ii) 100% of the proceeds of the selling price
10thereafter. If, at any time, however, the tax under this Act on
11sales of biodiesel blends, as defined in the Use Tax Act, with
12no less than 1% and no more than 10% biodiesel is imposed at
13the rate of 1.25%, then the tax imposed by this Act applies to
14100% of the proceeds of sales of biodiesel blends with no less
15than 1% and no more than 10% biodiesel made during that time.
16    With respect to 100% biodiesel, as defined in the Use Tax
17Act, and biodiesel blends, as defined in the Use Tax Act, with
18more than 10% but no more than 99% biodiesel, the tax imposed
19by this Act does not apply to the proceeds of the selling price
20of property transferred as an incident to the sale of service
21on or after July 1, 2003 and on or before December 31, 2023 but
22applies to 100% of the selling price thereafter.
23    At the election of any registered serviceman made for each
24fiscal year, sales of service in which the aggregate annual
25cost price of tangible personal property transferred as an
26incident to the sales of service is less than 35%, or 75% in

 

 

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1the case of servicemen transferring prescription drugs or
2servicemen engaged in graphic arts production, of the
3aggregate annual total gross receipts from all sales of
4service, the tax imposed by this Act shall be based on the
5serviceman's cost price of the tangible personal property
6transferred as an incident to the sale of those services.
7    The tax shall be imposed at the rate of 1% on food prepared
8for immediate consumption and transferred incident to a sale
9of service subject to this Act or the Service Occupation Tax
10Act by an entity licensed under the Hospital Licensing Act,
11the Nursing Home Care Act, the ID/DD Community Care Act, the
12MC/DD Act, the Specialized Mental Health Rehabilitation Act of
132013, or the Child Care Act of 1969. The tax shall also be
14imposed at the rate of 1% on food for human consumption that is
15to be consumed off the premises where it is sold (other than
16alcoholic beverages, food consisting of or infused with adult
17use cannabis, soft drinks, and food that has been prepared for
18immediate consumption and is not otherwise included in this
19paragraph) and prescription and nonprescription medicines,
20drugs, medical appliances, products classified as Class III
21medical devices by the United States Food and Drug
22Administration that are used for cancer treatment pursuant to
23a prescription, as well as any accessories and components
24related to those devices, modifications to a motor vehicle for
25the purpose of rendering it usable by a person with a
26disability, and insulin, urine testing materials, syringes,

 

 

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

 

 

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

 

 

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1label includes:
2        (A) A "Drug Facts" panel; or
3        (B) A statement of the "active ingredient(s)" with a
4    list of those ingredients contained in the compound,
5    substance or preparation.
6    Beginning on January 1, 2014 (the effective date of Public
7Act 98-122), "prescription and nonprescription medicines and
8drugs" includes medical cannabis purchased from a registered
9dispensing organization under the Compassionate Use of Medical
10Cannabis Program Act.
11    As used in this Section, "adult use cannabis" means
12cannabis subject to tax under the Cannabis Cultivation
13Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
14and does not include cannabis subject to tax under the
15Compassionate Use of Medical Cannabis Program Act.
16    Beginning January 1, 2022, in addition to all other rates
17of tax imposed under this Act, a surcharge of 3.75% is imposed
18on the selling price of (i) each firearm purchased in the State
19and (ii) each firearm component part that is purchased in the
20State and sold separately from the firearm. "Firearm" has the
21meaning ascribed to that term in Section 1.1 of the Firearm
22Owners Identification Card Act.
23    If the property that is acquired from a serviceman is
24acquired outside Illinois and used outside Illinois before
25being brought to Illinois for use here and is taxable under
26this Act, the "selling price" on which the tax is computed

 

 

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1shall be reduced by an amount that represents a reasonable
2allowance for depreciation for the period of prior
3out-of-state use.
4(Source: P.A. 100-22, eff. 7-6-17; 101-363, eff. 8-9-19;
5101-593, eff. 12-4-19.)
 
6    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
7    Sec. 9. Each serviceman required or authorized to collect
8the tax herein imposed shall pay to the Department the amount
9of such tax (except as otherwise provided) at the time when he
10is required to file his return for the period during which such
11tax was collected, less a discount of 2.1% prior to January 1,
121990 and 1.75% on and after January 1, 1990, or $5 per calendar
13year, whichever is greater, which is allowed to reimburse the
14serviceman for expenses incurred in collecting the tax,
15keeping records, preparing and filing returns, remitting the
16tax and supplying data to the Department on request. The
17discount under this Section is not allowed for the 1.25%
18portion of taxes paid on aviation fuel that is subject to the
19revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2047133. The discount allowed under this Section is allowed only
21for returns that are filed in the manner required by this Act.
22The Department may disallow the discount for servicemen whose
23certificate of registration is revoked at the time the return
24is filed, but only if the Department's decision to revoke the
25certificate of registration has become final. A serviceman

 

 

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

 

 

HB3143- 49 -LRB102 03588 HLH 13601 b

1        1. The name of the seller;
2        2. The address of the principal place of business from
3    which he engages in business as a serviceman in this
4    State;
5        3. The total amount of taxable receipts received by
6    him during the preceding calendar month, including
7    receipts from charge and time sales, but less all
8    deductions allowed by law;
9        4. The amount of credit provided in Section 2d of this
10    Act;
11        5. The amount of tax due;
12        5-5. The signature of the taxpayer; and
13        6. Such other reasonable information as the Department
14    may require.
15    Each serviceman required or authorized to collect the tax
16imposed by this Act on aviation fuel transferred as an
17incident of a sale of service in this State during the
18preceding calendar month shall, instead of reporting and
19paying tax on aviation fuel as otherwise required by this
20Section, report and pay such tax on a separate aviation fuel
21tax return. The requirements related to the return shall be as
22otherwise provided in this Section. Notwithstanding any other
23provisions of this Act to the contrary, servicemen collecting
24tax on aviation fuel shall file all aviation fuel tax returns
25and shall make all aviation fuel tax payments by electronic
26means in the manner and form required by the Department. For

 

 

HB3143- 50 -LRB102 03588 HLH 13601 b

1purposes of this Section, "aviation fuel" means jet fuel and
2aviation gasoline.
3    If a taxpayer fails to sign a return within 30 days after
4the proper notice and demand for signature by the Department,
5the return shall be considered valid and any amount shown to be
6due on the return shall be deemed assessed.
7    Notwithstanding any other provision of this Act to the
8contrary, servicemen subject to tax on cannabis shall file all
9cannabis tax returns and shall make all cannabis tax payments
10by electronic means in the manner and form required by the
11Department.
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
17make all payments required by rules of the Department by
18electronic funds transfer. Beginning October 1, 1995, a
19taxpayer who has an average monthly tax liability of $50,000
20or more shall make all payments required by rules of the
21Department by electronic funds transfer. Beginning October 1,
222000, a taxpayer who has an annual tax liability of $200,000 or
23more shall make all payments required by rules of the
24Department by electronic funds transfer. The term "annual tax
25liability" shall be the sum of the taxpayer's liabilities
26under this Act, and under all other State and local occupation

 

 

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1and use tax laws administered by the Department, for the
2immediately preceding calendar year. The term "average monthly
3tax liability" means the sum of the taxpayer's liabilities
4under this Act, and under all other State and local occupation
5and use tax laws administered by the Department, for the
6immediately preceding calendar year divided by 12. Beginning
7on October 1, 2002, a taxpayer who has a tax liability in the
8amount set forth in subsection (b) of Section 2505-210 of the
9Department of Revenue Law shall make all payments required by
10rules of the Department by electronic funds transfer.
11    Before August 1 of each year beginning in 1993, the
12Department shall notify all taxpayers required to make
13payments by electronic funds transfer. All taxpayers required
14to make payments by electronic funds transfer shall make those
15payments for 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
22payments in 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    If the serviceman is otherwise required to file a monthly

 

 

HB3143- 52 -LRB102 03588 HLH 13601 b

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

 

 

HB3143- 53 -LRB102 03588 HLH 13601 b

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

 

 

HB3143- 54 -LRB102 03588 HLH 13601 b

1Act, to furnish all the return information required by both
2Acts on the one form.
3    Where the serviceman has more than one business registered
4with the Department under separate registration hereunder,
5such serviceman shall not file each return that is due as a
6single return covering all such registered businesses, but
7shall file separate returns for each such registered business.
8    Beginning January 1, 1990, each month the Department shall
9pay into the State and Local Tax Reform Fund, a special fund in
10the State Treasury, the net revenue realized for the preceding
11month from the 1% tax imposed under this Act.
12    Beginning January 1, 1990, each month the Department shall
13pay into the State and Local Sales Tax Reform Fund 20% of the
14net revenue realized for the preceding month from the 6.25%
15general rate on transfers of tangible personal property, other
16than (i) tangible personal property which is purchased outside
17Illinois at retail from a retailer and which is titled or
18registered by an agency of this State's government and (ii)
19aviation fuel sold on or after December 1, 2019. This
20exception for aviation fuel only applies for so long as the
21revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2247133 are binding on the State.
23    For aviation fuel sold on or after December 1, 2019, each
24month the Department shall pay into the State Aviation Program
25Fund 20% of the net revenue realized for the preceding month
26from the 6.25% general rate on the selling price of aviation

 

 

HB3143- 55 -LRB102 03588 HLH 13601 b

1fuel, less an amount estimated by the Department to be
2required for refunds of the 20% portion of the tax on aviation
3fuel under this Act, which amount shall be deposited into the
4Aviation Fuel Sales Tax Refund Fund. The Department shall only
5pay moneys into the State Aviation Program Fund and the
6Aviation Fuel Sales Tax Refund Fund under this Act for so long
7as the revenue use requirements of 49 U.S.C. 47107(b) and 49
8U.S.C. 47133 are binding on the State.
9    Beginning August 1, 2000, each month the Department shall
10pay into the State and Local Sales Tax Reform Fund 100% of the
11net revenue realized for the preceding month from the 1.25%
12rate on the selling price of motor fuel and gasohol.
13    Beginning October 1, 2009, each month the Department shall
14pay into the Capital Projects Fund an amount that is equal to
15an amount estimated by the Department to represent 80% of the
16net revenue realized for the preceding month from the sale of
17candy, grooming and hygiene products, and soft drinks that had
18been taxed at a rate of 1% prior to September 1, 2009 but that
19are now taxed at 6.25%.
20    Beginning July 1, 2013, each month the Department shall
21pay into the Underground Storage Tank Fund from the proceeds
22collected under this Act, the Use Tax Act, the Service
23Occupation Tax Act, and the Retailers' Occupation Tax Act an
24amount equal to the average monthly deficit in the Underground
25Storage Tank Fund during the prior year, as certified annually
26by the Illinois Environmental Protection Agency, but the total

 

 

HB3143- 56 -LRB102 03588 HLH 13601 b

1payment into the Underground Storage Tank Fund under this Act,
2the Use Tax Act, the Service Occupation Tax Act, and the
3Retailers' Occupation Tax Act shall not exceed $18,000,000 in
4any State fiscal year. As used in this paragraph, the "average
5monthly deficit" shall be equal to the difference between the
6average monthly claims for payment by the fund and the average
7monthly revenues deposited into the fund, excluding payments
8made pursuant to this paragraph.
9    Beginning July 1, 2015, of the remainder of the moneys
10received by the Department under the Use Tax Act, this Act, the
11Service Occupation Tax Act, and the Retailers' Occupation Tax
12Act, each month the Department shall deposit $500,000 into the
13State Crime Laboratory Fund.
14    Beginning January 1, 2022, the Department shall pay into
15the Youthbuild Assistance Fund 100% of the net revenue
16realized for the preceding month from the 3.75% surcharge on
17the selling price of firearms and firearm component parts.
18    Of the remainder of the moneys received by the Department
19pursuant to this Act, (a) 1.75% thereof shall be paid into the
20Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
21and after July 1, 1989, 3.8% thereof shall be paid into the
22Build Illinois Fund; provided, however, that if in any fiscal
23year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
24may be, of the moneys received by the Department and required
25to be paid into the Build Illinois Fund pursuant to Section 3
26of the Retailers' Occupation Tax Act, Section 9 of the Use Tax

 

 

HB3143- 57 -LRB102 03588 HLH 13601 b

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

 

 

HB3143- 58 -LRB102 03588 HLH 13601 b

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

 

 

HB3143- 59 -LRB102 03588 HLH 13601 b

1of the preceding sentence. The moneys received by the
2Department pursuant to this Act and required to be deposited
3into the Build Illinois Fund are subject to the pledge, claim
4and charge set forth in Section 12 of the Build Illinois Bond
5Act.
6    Subject to payment of amounts into the Build Illinois Fund
7as provided in the preceding paragraph or in any amendment
8thereto hereafter enacted, the following specified monthly
9installment of the amount requested in the certificate of the
10Chairman of the Metropolitan Pier and Exposition Authority
11provided under Section 8.25f of the State Finance Act, but not
12in excess of the sums designated as "Total Deposit", shall be
13deposited in the aggregate from collections under Section 9 of
14the Use Tax Act, Section 9 of the Service Use Tax Act, Section
159 of the Service Occupation Tax Act, and Section 3 of the
16Retailers' Occupation Tax Act into the McCormick Place
17Expansion Project Fund in the specified fiscal years.
 
18Fiscal YearTotal Deposit
191993         $0
201994 53,000,000
211995 58,000,000
221996 61,000,000
231997 64,000,000
241998 68,000,000
251999 71,000,000

 

 

HB3143- 60 -LRB102 03588 HLH 13601 b

12000 75,000,000
22001 80,000,000
32002 93,000,000
42003 99,000,000
52004103,000,000
62005108,000,000
72006113,000,000
82007119,000,000
92008126,000,000
102009132,000,000
112010139,000,000
122011146,000,000
132012153,000,000
142013161,000,000
152014170,000,000
162015179,000,000
172016189,000,000
182017199,000,000
192018210,000,000
202019221,000,000
212020233,000,000
222021300,000,000
232022300,000,000
242023300,000,000
252024 300,000,000
262025 300,000,000

 

 

HB3143- 61 -LRB102 03588 HLH 13601 b

12026 300,000,000
22027 375,000,000
32028 375,000,000
42029 375,000,000
52030 375,000,000
62031 375,000,000
72032 375,000,000
82033 375,000,000
92034375,000,000
102035375,000,000
112036450,000,000
12and
13each fiscal year
14thereafter that bonds
15are outstanding under
16Section 13.2 of the
17Metropolitan Pier and
18Exposition Authority Act,
19but not after fiscal year 2060.
20    Beginning July 20, 1993 and in each month of each fiscal
21year thereafter, one-eighth of the amount requested in the
22certificate of the Chairman of the Metropolitan Pier and
23Exposition Authority for that fiscal year, less the amount
24deposited into the McCormick Place Expansion Project Fund by
25the State Treasurer in the respective month under subsection
26(g) of Section 13 of the Metropolitan Pier and Exposition

 

 

HB3143- 62 -LRB102 03588 HLH 13601 b

1Authority Act, plus cumulative deficiencies in the deposits
2required under this Section for previous months and years,
3shall be deposited into the McCormick Place Expansion Project
4Fund, until the full amount requested for the fiscal year, but
5not in excess of the amount specified above as "Total
6Deposit", has been deposited.
7    Subject to payment of amounts into the Capital Projects
8Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
9and the McCormick Place Expansion Project Fund pursuant to the
10preceding paragraphs or in any amendments thereto hereafter
11enacted, for aviation fuel sold on or after December 1, 2019,
12the Department shall each month deposit into the Aviation Fuel
13Sales Tax Refund Fund an amount estimated by the Department to
14be required for refunds of the 80% portion of the tax on
15aviation fuel under this Act. The Department shall only
16deposit moneys into the Aviation Fuel Sales Tax Refund Fund
17under this paragraph for so long as the revenue use
18requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
19binding on the State.
20    Subject to payment of amounts into the Build Illinois Fund
21and the McCormick Place Expansion Project Fund pursuant to the
22preceding paragraphs or in any amendments thereto hereafter
23enacted, beginning July 1, 1993 and ending on September 30,
242013, the Department shall each month pay into the Illinois
25Tax Increment Fund 0.27% of 80% of the net revenue realized for
26the preceding month from the 6.25% general rate on the selling

 

 

HB3143- 63 -LRB102 03588 HLH 13601 b

1price of tangible personal property.
2    Subject to payment of amounts into the Build Illinois Fund
3and the McCormick Place Expansion Project Fund pursuant to the
4preceding paragraphs or in any amendments thereto hereafter
5enacted, beginning with the receipt of the first report of
6taxes paid by an eligible business and continuing for a
725-year period, the Department shall each month pay into the
8Energy Infrastructure Fund 80% of the net revenue realized
9from the 6.25% general rate on the selling price of
10Illinois-mined coal that was sold to an eligible business. For
11purposes of this paragraph, the term "eligible business" means
12a new electric generating facility certified pursuant to
13Section 605-332 of the Department of Commerce and Economic
14Opportunity Law of the Civil Administrative Code of Illinois.
15    Subject to payment of amounts into the Build Illinois
16Fund, the McCormick Place Expansion Project Fund, the Illinois
17Tax Increment Fund, and the Energy Infrastructure Fund
18pursuant to the preceding paragraphs or in any amendments to
19this Section hereafter enacted, beginning on the first day of
20the first calendar month to occur on or after August 26, 2014
21(the effective date of Public Act 98-1098), each month, from
22the collections made under Section 9 of the Use Tax Act,
23Section 9 of the Service Use Tax Act, Section 9 of the Service
24Occupation Tax Act, and Section 3 of the Retailers' Occupation
25Tax Act, the Department shall pay into the Tax Compliance and
26Administration Fund, to be used, subject to appropriation, to

 

 

HB3143- 64 -LRB102 03588 HLH 13601 b

1fund additional auditors and compliance personnel at the
2Department of Revenue, an amount equal to 1/12 of 5% of 80% of
3the cash receipts collected during the preceding fiscal year
4by the Audit Bureau of the Department under the Use Tax Act,
5the Service Use Tax Act, the Service Occupation Tax Act, the
6Retailers' Occupation Tax Act, and associated local occupation
7and use taxes administered by the Department.
8    Subject to payments of amounts into the Build Illinois
9Fund, the McCormick Place Expansion Project Fund, the Illinois
10Tax Increment Fund, the Energy Infrastructure Fund, and the
11Tax Compliance and Administration Fund as provided in this
12Section, beginning on July 1, 2018 the Department shall pay
13each month into the Downstate Public Transportation Fund the
14moneys required to be so paid under Section 2-3 of the
15Downstate Public Transportation Act.
16    Subject to successful execution and delivery of a
17public-private agreement between the public agency and private
18entity and completion of the civic build, beginning on July 1,
192023, of the remainder of the moneys received by the
20Department under the Use Tax Act, the Service Use Tax Act, the
21Service Occupation Tax Act, and this Act, the Department shall
22deposit the following specified deposits in the aggregate from
23collections under the Use Tax Act, the Service Use Tax Act, the
24Service Occupation Tax Act, and the Retailers' Occupation Tax
25Act, as required under Section 8.25g of the State Finance Act
26for distribution consistent with the Public-Private

 

 

HB3143- 65 -LRB102 03588 HLH 13601 b

1Partnership for Civic and Transit Infrastructure Project Act.
2The moneys received by the Department pursuant to this Act and
3required to be deposited into the Civic and Transit
4Infrastructure Fund are subject to the pledge, claim, and
5charge set forth in Section 25-55 of the Public-Private
6Partnership for Civic and Transit Infrastructure Project Act.
7As used in this paragraph, "civic build", "private entity",
8"public-private agreement", and "public agency" have the
9meanings provided in Section 25-10 of the Public-Private
10Partnership for Civic and Transit Infrastructure Project Act.
11        Fiscal Year............................Total Deposit
12        2024....................................$200,000,000
13        2025....................................$206,000,000
14        2026....................................$212,200,000
15        2027....................................$218,500,000
16        2028....................................$225,100,000
17        2029....................................$288,700,000
18        2030....................................$298,900,000
19        2031....................................$309,300,000
20        2032....................................$320,100,000
21        2033....................................$331,200,000
22        2034....................................$341,200,000
23        2035....................................$351,400,000
24        2036....................................$361,900,000
25        2037....................................$372,800,000
26        2038....................................$384,000,000

 

 

HB3143- 66 -LRB102 03588 HLH 13601 b

1        2039....................................$395,500,000
2        2040....................................$407,400,000
3        2041....................................$419,600,000
4        2042....................................$432,200,000
5        2043....................................$445,100,000
6    Beginning July 1, 2021 and until July 1, 2022, subject to
7the payment of amounts into the State and Local Sales Tax
8Reform Fund, the Build Illinois Fund, the McCormick Place
9Expansion Project Fund, the Illinois Tax Increment Fund, the
10Energy Infrastructure Fund, and the Tax Compliance and
11Administration Fund as provided in this Section, the
12Department shall pay each month into the Road Fund the amount
13estimated to represent 16% of the net revenue realized from
14the taxes imposed on motor fuel and gasohol. Beginning July 1,
152022 and until July 1, 2023, subject to the payment of amounts
16into the State and Local Sales Tax Reform Fund, the Build
17Illinois Fund, the McCormick Place Expansion Project Fund, the
18Illinois Tax Increment Fund, the Energy Infrastructure Fund,
19and the Tax Compliance and Administration Fund as provided in
20this Section, the Department shall pay each month into the
21Road Fund the amount estimated to represent 32% of the net
22revenue realized from the taxes imposed on motor fuel and
23gasohol. Beginning July 1, 2023 and until July 1, 2024,
24subject to the payment of amounts into the State and Local
25Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
26Place Expansion Project Fund, the Illinois Tax Increment Fund,

 

 

HB3143- 67 -LRB102 03588 HLH 13601 b

1the Energy Infrastructure Fund, and the Tax Compliance and
2Administration Fund as provided in this Section, the
3Department shall pay each month into the Road Fund the amount
4estimated to represent 48% of the net revenue realized from
5the taxes imposed on motor fuel and gasohol. Beginning July 1,
62024 and until July 1, 2025, subject to the payment of amounts
7into the State and Local Sales Tax Reform Fund, the Build
8Illinois Fund, the McCormick Place Expansion Project Fund, the
9Illinois Tax Increment Fund, the Energy Infrastructure Fund,
10and the Tax Compliance and Administration Fund as provided in
11this Section, the Department shall pay each month into the
12Road Fund the amount estimated to represent 64% of the net
13revenue realized from the taxes imposed on motor fuel and
14gasohol. Beginning on July 1, 2025, subject to the payment of
15amounts into the State and Local Sales Tax Reform Fund, the
16Build Illinois Fund, the McCormick Place Expansion Project
17Fund, the Illinois Tax Increment Fund, the Energy
18Infrastructure Fund, and the Tax Compliance and Administration
19Fund as provided in this Section, the Department shall pay
20each month into the Road Fund the amount estimated to
21represent 80% of the net revenue realized from the taxes
22imposed on motor fuel and gasohol. As used in this paragraph
23"motor fuel" has the meaning given to that term in Section 1.1
24of the Motor Fuel Tax Act, and "gasohol" has the meaning given
25to that term in Section 3-40 of the Use Tax Act.
26    Of the remainder of the moneys received by the Department

 

 

HB3143- 68 -LRB102 03588 HLH 13601 b

1pursuant to this Act, 75% thereof shall be paid into the
2General Revenue Fund of the State Treasury and 25% shall be
3reserved in a special account and used only for the transfer to
4the Common School Fund as part of the monthly transfer from the
5General Revenue Fund in accordance with Section 8a of the
6State Finance Act.
7    As soon as possible after the first day of each month, upon
8certification of the Department of Revenue, the Comptroller
9shall order transferred and the Treasurer shall transfer from
10the General Revenue Fund to the Motor Fuel Tax Fund an amount
11equal to 1.7% of 80% of the net revenue realized under this Act
12for the second preceding month. Beginning April 1, 2000, this
13transfer is no longer required and shall not be made.
14    Net revenue realized for a month shall be the revenue
15collected by the State pursuant to this Act, less the amount
16paid out during that month as refunds to taxpayers for
17overpayment of liability.
18(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
19100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
2015, Section 15-15, eff. 6-5-19; 101-10, Article 25, Section
2125-110, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
226-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.)
 
23    Section 20. The Service Occupation Tax Act is amended by
24changing Sections 3-10 and 9 as follows:
 

 

 

HB3143- 69 -LRB102 03588 HLH 13601 b

1    (35 ILCS 115/3-10)  (from Ch. 120, par. 439.103-10)
2    Sec. 3-10. Rate of tax. Unless otherwise provided in this
3Section, the tax imposed by this Act is at the rate of 6.25% of
4the "selling price", as defined in Section 2 of the Service Use
5Tax Act, of the tangible personal property. For the purpose of
6computing this tax, in no event shall the "selling price" be
7less than the cost price to the serviceman of the tangible
8personal property transferred. The selling price of each item
9of tangible personal property transferred as an incident of a
10sale of service may be shown as a distinct and separate item on
11the serviceman's billing to the service customer. If the
12selling price is not so shown, the selling price of the
13tangible personal property is deemed to be 50% of the
14serviceman's entire billing to the service customer. When,
15however, a serviceman contracts to design, develop, and
16produce special order machinery or equipment, the tax imposed
17by this Act shall be based on the serviceman's cost price of
18the tangible personal property transferred incident to the
19completion of the contract.
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    With respect to gasohol, as defined in the Use Tax Act, the
25tax imposed by this Act shall apply to (i) 70% of the cost
26price of property transferred as an incident to the sale of

 

 

HB3143- 70 -LRB102 03588 HLH 13601 b

1service on or after January 1, 1990, and before July 1, 2003,
2(ii) 80% of the selling price of property transferred as an
3incident to the sale of service on or after July 1, 2003 and on
4or before July 1, 2017, and (iii) 100% of the cost price
5thereafter. If, at any time, however, the tax under this Act on
6sales of gasohol, as defined in the Use Tax Act, is imposed at
7the rate of 1.25%, then the tax imposed by this Act applies to
8100% of the proceeds of sales of gasohol made during that time.
9    With respect to majority blended ethanol fuel, as defined
10in the Use Tax Act, the tax imposed by this Act does not apply
11to the selling price of property transferred as an incident to
12the sale of service on or after July 1, 2003 and on or before
13December 31, 2023 but applies to 100% of the selling price
14thereafter.
15    With respect to biodiesel blends, as defined in the Use
16Tax Act, with no less than 1% and no more than 10% biodiesel,
17the tax imposed by this Act applies to (i) 80% of the selling
18price of property transferred as an incident to the sale of
19service on or after July 1, 2003 and on or before December 31,
202018 and (ii) 100% of the proceeds of the selling price
21thereafter. If, at any time, however, the tax under this Act on
22sales of biodiesel blends, as defined in the Use Tax Act, with
23no less than 1% and no more than 10% biodiesel is imposed at
24the rate of 1.25%, then the tax imposed by this Act applies to
25100% of the proceeds of sales of biodiesel blends with no less
26than 1% and no more than 10% biodiesel made during that time.

 

 

HB3143- 71 -LRB102 03588 HLH 13601 b

1    With respect to 100% biodiesel, as defined in the Use Tax
2Act, and biodiesel blends, as defined in the Use Tax Act, with
3more than 10% but no more than 99% biodiesel material, the tax
4imposed by this Act does not apply to the proceeds of the
5selling price of property transferred as an incident to the
6sale of service on or after July 1, 2003 and on or before
7December 31, 2023 but applies to 100% of the selling price
8thereafter.
9    At the election of any registered serviceman made for each
10fiscal year, sales of service in which the aggregate annual
11cost price of tangible personal property transferred as an
12incident to the sales of service is less than 35%, or 75% in
13the case of servicemen transferring prescription drugs or
14servicemen engaged in graphic arts production, of the
15aggregate annual total gross receipts from all sales of
16service, the tax imposed by this Act shall be based on the
17serviceman's cost price of the tangible personal property
18transferred incident to the sale of those services.
19    The tax shall be imposed at the rate of 1% on food prepared
20for immediate consumption and transferred incident to a sale
21of service subject to this Act or the Service Occupation Tax
22Act by an entity licensed under the Hospital Licensing Act,
23the Nursing Home Care Act, the ID/DD Community Care Act, the
24MC/DD Act, the Specialized Mental Health Rehabilitation Act of
252013, or the Child Care Act of 1969. The tax shall also be
26imposed at the rate of 1% on food for human consumption that is

 

 

HB3143- 72 -LRB102 03588 HLH 13601 b

1to be consumed off the premises where it is sold (other than
2alcoholic beverages, food consisting of or infused with adult
3use cannabis, soft drinks, and food that has been prepared for
4immediate consumption and is not otherwise included in this
5paragraph) and prescription and nonprescription medicines,
6drugs, medical appliances, products classified as Class III
7medical devices by the United States Food and Drug
8Administration that are used for cancer treatment pursuant to
9a prescription, as well as any accessories and components
10related to those devices, modifications to a motor vehicle for
11the purpose of rendering it usable by a person with a
12disability, and insulin, urine testing materials, syringes,
13and needles used by diabetics, for human use. For the purposes
14of this Section, until September 1, 2009: the term "soft
15drinks" means any complete, finished, ready-to-use,
16non-alcoholic drink, whether carbonated or not, including but
17not limited to soda water, cola, fruit juice, vegetable juice,
18carbonated water, and all other preparations commonly known as
19soft drinks of whatever kind or description that are contained
20in any closed or sealed can, carton, or container, regardless
21of size; but "soft drinks" does not include coffee, tea,
22non-carbonated water, infant formula, milk or milk products as
23defined in the Grade A Pasteurized Milk and Milk Products Act,
24or drinks containing 50% or more natural fruit or vegetable
25juice.
26    Notwithstanding any other provisions of this Act,

 

 

HB3143- 73 -LRB102 03588 HLH 13601 b

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

 

 

HB3143- 74 -LRB102 03588 HLH 13601 b

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

 

 

HB3143- 75 -LRB102 03588 HLH 13601 b

1Compassionate Use of Medical Cannabis Program Act.
2    Beginning January 1, 2022, in addition to all other rates
3of tax imposed under this Act, a surcharge of 3.75% is imposed
4on the selling price of (i) each firearm purchased in the State
5and (ii) each firearm component part that is purchased in the
6State and sold separately from the firearm. "Firearm" has the
7meaning ascribed to that term in Section 1.1 of the Firearm
8Owners Identification Card Act.
9(Source: P.A. 100-22, eff. 7-6-17; 101-363, eff. 8-9-19;
10101-593, eff. 12-4-19.)
 
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 under this
22Section is not allowed for the 1.25% portion of taxes paid on
23aviation fuel that is subject to the revenue use requirements
24of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The discount
25allowed under this Section is allowed only for returns that

 

 

HB3143- 76 -LRB102 03588 HLH 13601 b

1are filed in the manner required by this Act. The Department
2may disallow the discount for servicemen whose certificate of
3registration is revoked at the time the return is filed, but
4only if the Department's decision to revoke the certificate of
5registration has become final.
6    Where such tangible personal property is sold under a
7conditional sales contract, or under any other form of sale
8wherein the payment of the principal sum, or a part thereof, is
9extended beyond the close of the period for which the return is
10filed, the serviceman, in collecting the tax may collect, for
11each tax return period, only the tax applicable to the part of
12the selling price actually received during such tax return
13period.
14    Except as provided hereinafter in this Section, on or
15before the twentieth day of each calendar month, such
16serviceman shall file a return for the preceding calendar
17month in accordance with reasonable rules and regulations to
18be promulgated by the Department of Revenue. Such return shall
19be filed on a form prescribed by the Department and shall
20contain such information as the Department may reasonably
21require. On and after January 1, 2018, with respect to
22servicemen whose annual gross receipts average $20,000 or
23more, all returns required to be filed pursuant to this Act
24shall be filed electronically. Servicemen who demonstrate that
25they do not have access to the Internet or demonstrate
26hardship in filing electronically may petition the Department

 

 

HB3143- 77 -LRB102 03588 HLH 13601 b

1to waive the electronic filing requirement.
2    The Department may require returns to be filed on a
3quarterly basis. If so required, a return for each calendar
4quarter shall be filed on or before the twentieth day of the
5calendar month following the end of such calendar quarter. The
6taxpayer shall also file a return with the Department for each
7of the first two months of each calendar quarter, on or before
8the twentieth day of the following calendar month, stating:
9        1. The name of the seller;
10        2. The address of the principal place of business from
11    which he engages in business as a serviceman in this
12    State;
13        3. The total amount of taxable receipts received by
14    him during the preceding calendar month, including
15    receipts from charge and time sales, but less all
16    deductions allowed by law;
17        4. The amount of credit provided in Section 2d of this
18    Act;
19        5. The amount of tax due;
20        5-5. The signature of the taxpayer; and
21        6. Such other reasonable information as the Department
22    may require.
23    Each serviceman required or authorized to collect the tax
24herein imposed on aviation fuel acquired as an incident to the
25purchase of a service in this State during the preceding
26calendar month shall, instead of reporting and paying tax as

 

 

HB3143- 78 -LRB102 03588 HLH 13601 b

1otherwise required by this Section, report and pay such tax on
2a separate aviation fuel tax return. The requirements related
3to the return shall be as otherwise provided in this Section.
4Notwithstanding any other provisions of this Act to the
5contrary, servicemen transferring aviation fuel incident to
6sales of service shall file all aviation fuel tax returns and
7shall make all aviation fuel tax payments by electronic means
8in the manner and form required by the Department. For
9purposes of this Section, "aviation fuel" means jet fuel and
10aviation gasoline.
11    If a taxpayer fails to sign a return within 30 days after
12the proper notice and demand for signature by the Department,
13the return shall be considered valid and any amount shown to be
14due on the return shall be deemed assessed.
15    Notwithstanding any other provision of this Act to the
16contrary, servicemen subject to tax on cannabis shall file all
17cannabis tax returns and shall make all cannabis tax payments
18by electronic means in the manner and form required by the
19Department.
20    Prior to October 1, 2003, and on and after September 1,
212004 a serviceman may accept a Manufacturer's Purchase Credit
22certification from a purchaser in satisfaction of Service Use
23Tax as provided in Section 3-70 of the Service Use Tax Act if
24the purchaser provides the appropriate documentation as
25required by Section 3-70 of the Service Use Tax Act. A
26Manufacturer's Purchase Credit certification, accepted prior

 

 

HB3143- 79 -LRB102 03588 HLH 13601 b

1to October 1, 2003 or on or after September 1, 2004 by a
2serviceman as provided in Section 3-70 of the Service Use Tax
3Act, may be used by that serviceman to satisfy Service
4Occupation Tax liability in the amount claimed in the
5certification, not to exceed 6.25% of the receipts subject to
6tax from a qualifying purchase. A Manufacturer's Purchase
7Credit reported on any original or amended return filed under
8this Act after October 20, 2003 for reporting periods prior to
9September 1, 2004 shall be disallowed. Manufacturer's Purchase
10Credit reported on annual returns due on or after January 1,
112005 will be disallowed for periods prior to September 1,
122004. No Manufacturer's Purchase Credit may be used after
13September 30, 2003 through August 31, 2004 to satisfy any tax
14liability imposed under this Act, including any audit
15liability.
16    If the serviceman's average monthly tax liability to the
17Department does not exceed $200, the Department may authorize
18his returns to be filed on a quarter annual basis, with the
19return for January, February and March of a given year being
20due by April 20 of such year; with the return for April, May
21and June of a given year being due by July 20 of such year;
22with the return for July, August and September of a given year
23being due by October 20 of such year, and with the return for
24October, November and December of a given year being due by
25January 20 of the following year.
26    If the serviceman's average monthly tax liability to the

 

 

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1Department does not exceed $50, the Department may authorize
2his returns to be filed on an annual basis, with the return for
3a given year being due by January 20 of the following year.
4    Such quarter annual and annual returns, as to form and
5substance, shall be subject to the same requirements as
6monthly returns.
7    Notwithstanding any other provision in this Act concerning
8the time within which a serviceman may file his return, in the
9case of any serviceman who ceases to engage in a kind of
10business which makes him responsible for filing returns under
11this Act, such serviceman shall file a final return under this
12Act with the Department not more than 1 month after
13discontinuing such business.
14    Beginning October 1, 1993, a taxpayer who has an average
15monthly tax liability of $150,000 or more shall make all
16payments required by rules of the Department by electronic
17funds transfer. Beginning October 1, 1994, a taxpayer who has
18an average monthly tax liability of $100,000 or more shall
19make all payments required by rules of the Department by
20electronic funds transfer. Beginning October 1, 1995, a
21taxpayer who has an average monthly tax liability of $50,000
22or more shall make all payments required by rules of the
23Department by electronic funds transfer. Beginning October 1,
242000, a taxpayer who has an annual tax liability of $200,000 or
25more shall make all payments required by rules of the
26Department by electronic funds transfer. The term "annual tax

 

 

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

 

 

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

 

 

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1with the Department under separate registrations hereunder,
2such serviceman shall file separate returns for each
3registered business.
4    Beginning January 1, 1990, each month the Department shall
5pay into the Local Government Tax Fund the revenue realized
6for the preceding month from the 1% tax imposed under this Act.
7    Beginning January 1, 1990, each month the Department shall
8pay into the County and Mass Transit District Fund 4% of the
9revenue realized for the preceding month from the 6.25%
10general rate on sales of tangible personal property other than
11aviation fuel sold on or after December 1, 2019. This
12exception for aviation fuel only applies for so long as the
13revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1447133 are binding on the State.
15    Beginning August 1, 2000, each month the Department shall
16pay into the County and Mass Transit District Fund 20% of the
17net revenue realized for the preceding month from the 1.25%
18rate on the selling price of motor fuel and gasohol.
19    Beginning January 1, 1990, each month the Department shall
20pay into the Local Government Tax Fund 16% of the revenue
21realized for the preceding month from the 6.25% general rate
22on transfers of tangible personal property other than aviation
23fuel sold on or after December 1, 2019. This exception for
24aviation fuel only applies for so long as the revenue use
25requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
26binding on the State.

 

 

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1    For aviation fuel sold on or after December 1, 2019, each
2month the Department shall pay into the State Aviation Program
3Fund 20% of the net revenue realized for the preceding month
4from the 6.25% general rate on the selling price of aviation
5fuel, less an amount estimated by the Department to be
6required for refunds of the 20% portion of the tax on aviation
7fuel under this Act, which amount shall be deposited into the
8Aviation Fuel Sales Tax Refund Fund. The Department shall only
9pay moneys into the State Aviation Program Fund and the
10Aviation Fuel Sales Tax Refund Fund under this Act for so long
11as the revenue use requirements of 49 U.S.C. 47107(b) and 49
12U.S.C. 47133 are binding on the State.
13    Beginning August 1, 2000, each month the Department shall
14pay into the Local Government Tax Fund 80% of the net revenue
15realized for the preceding month from the 1.25% rate on the
16selling price of motor fuel and gasohol.
17    Beginning October 1, 2009, each month the Department shall
18pay into the Capital Projects Fund an amount that is equal to
19an amount estimated by the Department to represent 80% of the
20net revenue realized for the preceding month from the sale of
21candy, grooming and hygiene products, and soft drinks that had
22been taxed at a rate of 1% prior to September 1, 2009 but that
23are now taxed at 6.25%.
24    Beginning July 1, 2013, each month the Department shall
25pay into the Underground Storage Tank Fund from the proceeds
26collected under this Act, the Use Tax Act, the Service Use Tax

 

 

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1Act, and the Retailers' Occupation Tax Act an amount equal to
2the average monthly deficit in the Underground Storage Tank
3Fund during the prior year, as certified annually by the
4Illinois Environmental Protection Agency, but the total
5payment into the Underground Storage Tank Fund under this Act,
6the Use Tax Act, the Service Use Tax Act, and the Retailers'
7Occupation Tax Act shall not exceed $18,000,000 in any State
8fiscal year. As used in this paragraph, the "average monthly
9deficit" shall be equal to the difference between the average
10monthly claims for payment by the fund and the average monthly
11revenues deposited into the fund, excluding payments made
12pursuant to this paragraph.
13    Beginning July 1, 2015, of the remainder of the moneys
14received by the Department under the Use Tax Act, the Service
15Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
16each month the Department shall deposit $500,000 into the
17State Crime Laboratory Fund.
18    Beginning January 1, 2022, the Department shall pay into
19the Youthbuild Assistance Fund 100% of the net revenue
20realized for the preceding month from the 3.75% surcharge on
21the selling price of firearms and firearm component parts.
22    Of the remainder of the moneys received by the Department
23pursuant to this Act, (a) 1.75% thereof shall be paid into the
24Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
25and after July 1, 1989, 3.8% thereof shall be paid into the
26Build Illinois Fund; provided, however, that if in any fiscal

 

 

HB3143- 86 -LRB102 03588 HLH 13601 b

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

 

 

HB3143- 87 -LRB102 03588 HLH 13601 b

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

 

 

HB3143- 88 -LRB102 03588 HLH 13601 b

1Illinois Fund in any fiscal year pursuant to this sentence
2shall be deemed to constitute payments pursuant to clause (b)
3of the preceding sentence and shall reduce the amount
4otherwise payable for such fiscal year pursuant to clause (b)
5of the preceding sentence. The moneys received by the
6Department pursuant to this Act and required to be deposited
7into the Build Illinois Fund are subject to the pledge, claim
8and charge set forth in Section 12 of the Build Illinois Bond
9Act.
10    Subject to payment of amounts into the Build Illinois Fund
11as provided in the preceding paragraph or in any amendment
12thereto hereafter enacted, the following specified monthly
13installment of the amount requested in the certificate of the
14Chairman of the Metropolitan Pier and Exposition Authority
15provided under Section 8.25f of the State Finance Act, but not
16in excess of the sums designated as "Total Deposit", shall be
17deposited in the aggregate from collections under Section 9 of
18the Use Tax Act, Section 9 of the Service Use Tax Act, Section
199 of the Service Occupation Tax Act, and Section 3 of the
20Retailers' Occupation Tax Act into the McCormick Place
21Expansion Project Fund in the specified fiscal years.
 
22Fiscal YearTotal Deposit
231993         $0
241994 53,000,000
251995 58,000,000

 

 

HB3143- 89 -LRB102 03588 HLH 13601 b

11996 61,000,000
21997 64,000,000
31998 68,000,000
41999 71,000,000
52000 75,000,000
62001 80,000,000
72002 93,000,000
82003 99,000,000
92004103,000,000
102005108,000,000
112006113,000,000
122007119,000,000
132008126,000,000
142009132,000,000
152010139,000,000
162011146,000,000
172012153,000,000
182013161,000,000
192014170,000,000
202015179,000,000
212016189,000,000
222017199,000,000
232018210,000,000
242019221,000,000
252020233,000,000
262021300,000,000

 

 

HB3143- 90 -LRB102 03588 HLH 13601 b

12022300,000,000
22023300,000,000
32024 300,000,000
42025 300,000,000
52026 300,000,000
62027 375,000,000
72028 375,000,000
82029 375,000,000
92030 375,000,000
102031 375,000,000
112032 375,000,000
122033 375,000,000
132034375,000,000
142035375,000,000
152036450,000,000
16and
17each fiscal year
18thereafter that bonds
19are outstanding under
20Section 13.2 of the
21Metropolitan Pier and
22Exposition Authority Act,
23but not after fiscal year 2060.
24    Beginning July 20, 1993 and in each month of each fiscal
25year thereafter, one-eighth of the amount requested in the
26certificate of the Chairman of the Metropolitan Pier and

 

 

HB3143- 91 -LRB102 03588 HLH 13601 b

1Exposition Authority for that fiscal year, less the amount
2deposited into the McCormick Place Expansion Project Fund by
3the State Treasurer in the respective month under subsection
4(g) of Section 13 of the Metropolitan Pier and Exposition
5Authority Act, plus cumulative deficiencies in the deposits
6required under this Section for previous months and years,
7shall be deposited into the McCormick Place Expansion Project
8Fund, until the full amount requested for the fiscal year, but
9not in excess of the amount specified above as "Total
10Deposit", has been deposited.
11    Subject to payment of amounts into the Capital Projects
12Fund, the Build Illinois Fund, and the McCormick Place
13Expansion Project Fund pursuant to the preceding paragraphs or
14in any amendments thereto hereafter enacted, for aviation fuel
15sold on or after December 1, 2019, the Department shall each
16month deposit into the Aviation Fuel Sales Tax Refund Fund an
17amount estimated by the Department to be required for refunds
18of the 80% portion of the tax on aviation fuel under this Act.
19The Department shall only deposit moneys into the Aviation
20Fuel Sales Tax Refund Fund under this paragraph for so long as
21the revenue use requirements of 49 U.S.C. 47107(b) and 49
22U.S.C. 47133 are binding on the State.
23    Subject to payment of amounts into the Build Illinois Fund
24and the McCormick Place Expansion Project Fund pursuant to the
25preceding paragraphs or in any amendments thereto hereafter
26enacted, beginning July 1, 1993 and ending on September 30,

 

 

HB3143- 92 -LRB102 03588 HLH 13601 b

12013, the Department shall each month pay into the Illinois
2Tax Increment Fund 0.27% of 80% of the net revenue realized for
3the preceding month from the 6.25% general rate on the selling
4price of tangible personal property.
5    Subject to payment of amounts into the Build Illinois Fund
6and the McCormick Place Expansion Project Fund pursuant to the
7preceding paragraphs or in any amendments thereto hereafter
8enacted, beginning with the receipt of the first report of
9taxes paid by an eligible business and continuing for a
1025-year period, the Department shall each month pay into the
11Energy Infrastructure Fund 80% of the net revenue realized
12from the 6.25% general rate on the selling price of
13Illinois-mined coal that was sold to an eligible business. For
14purposes of this paragraph, the term "eligible business" means
15a new electric generating facility certified pursuant to
16Section 605-332 of the Department of Commerce and Economic
17Opportunity Law of the Civil Administrative Code of Illinois.
18    Subject to payment of amounts into the Build Illinois
19Fund, the McCormick Place Expansion Project Fund, the Illinois
20Tax Increment Fund, and the Energy Infrastructure Fund
21pursuant to the preceding paragraphs or in any amendments to
22this Section hereafter enacted, beginning on the first day of
23the first calendar month to occur on or after August 26, 2014
24(the effective date of Public Act 98-1098), each month, from
25the collections made under Section 9 of the Use Tax Act,
26Section 9 of the Service Use Tax Act, Section 9 of the Service

 

 

HB3143- 93 -LRB102 03588 HLH 13601 b

1Occupation Tax Act, and Section 3 of the Retailers' Occupation
2Tax Act, the Department shall pay into the Tax Compliance and
3Administration Fund, to be used, subject to appropriation, to
4fund additional auditors and compliance personnel at the
5Department of Revenue, an amount equal to 1/12 of 5% of 80% of
6the cash receipts collected during the preceding fiscal year
7by the Audit Bureau of the Department under the Use Tax Act,
8the Service Use Tax Act, the Service Occupation Tax Act, the
9Retailers' Occupation Tax Act, and associated local occupation
10and use taxes administered by the Department.
11    Subject to payments of amounts into the Build Illinois
12Fund, the McCormick Place Expansion Project Fund, the Illinois
13Tax Increment Fund, the Energy Infrastructure Fund, and the
14Tax Compliance and Administration Fund as provided in this
15Section, beginning on July 1, 2018 the Department shall pay
16each month into the Downstate Public Transportation Fund the
17moneys required to be so paid under Section 2-3 of the
18Downstate Public Transportation Act.
19    Subject to successful execution and delivery of a
20public-private agreement between the public agency and private
21entity and completion of the civic build, beginning on July 1,
222023, of the remainder of the moneys received by the
23Department under the Use Tax Act, the Service Use Tax Act, the
24Service Occupation Tax Act, and this Act, the Department shall
25deposit the following specified deposits in the aggregate from
26collections under the Use Tax Act, the Service Use Tax Act, the

 

 

HB3143- 94 -LRB102 03588 HLH 13601 b

1Service Occupation Tax Act, and the Retailers' Occupation Tax
2Act, as required under Section 8.25g of the State Finance Act
3for distribution consistent with the Public-Private
4Partnership for Civic and Transit Infrastructure Project Act.
5The moneys received by the Department pursuant to this Act and
6required to be deposited into the Civic and Transit
7Infrastructure Fund are subject to the pledge, claim and
8charge set forth in Section 25-55 of the Public-Private
9Partnership for Civic and Transit Infrastructure Project Act.
10As used in this paragraph, "civic build", "private entity",
11"public-private agreement", and "public agency" have the
12meanings provided in Section 25-10 of the Public-Private
13Partnership for Civic and Transit Infrastructure Project Act.
14        Fiscal Year............................Total Deposit
15        2024....................................$200,000,000
16        2025....................................$206,000,000
17        2026....................................$212,200,000
18        2027....................................$218,500,000
19        2028....................................$225,100,000
20        2029....................................$288,700,000
21        2030....................................$298,900,000
22        2031....................................$309,300,000
23        2032....................................$320,100,000
24        2033....................................$331,200,000
25        2034....................................$341,200,000
26        2035....................................$351,400,000

 

 

HB3143- 95 -LRB102 03588 HLH 13601 b

1        2036....................................$361,900,000
2        2037....................................$372,800,000
3        2038....................................$384,000,000
4        2039....................................$395,500,000
5        2040....................................$407,400,000
6        2041....................................$419,600,000
7        2042....................................$432,200,000
8        2043....................................$445,100,000
9    Beginning July 1, 2021 and until July 1, 2022, subject to
10the payment of amounts into the County and Mass Transit
11District Fund, the Local Government Tax Fund, the Build
12Illinois Fund, the McCormick Place Expansion Project Fund, the
13Illinois Tax Increment Fund, the Energy Infrastructure Fund,
14and the Tax Compliance and Administration Fund as provided in
15this Section, the Department shall pay each month into the
16Road Fund the amount estimated to represent 16% of the net
17revenue realized from the taxes imposed on motor fuel and
18gasohol. Beginning July 1, 2022 and until July 1, 2023,
19subject to the payment of amounts into the County and Mass
20Transit District Fund, the Local Government Tax Fund, the
21Build Illinois Fund, the McCormick Place Expansion Project
22Fund, the Illinois Tax Increment Fund, the Energy
23Infrastructure Fund, and the Tax Compliance and Administration
24Fund as provided in this Section, the Department shall pay
25each month into the Road Fund the amount estimated to
26represent 32% of the net revenue realized from the taxes

 

 

HB3143- 96 -LRB102 03588 HLH 13601 b

1imposed on motor fuel and gasohol. Beginning July 1, 2023 and
2until July 1, 2024, subject to the payment of amounts into the
3County and Mass Transit District Fund, the Local Government
4Tax Fund, the Build Illinois Fund, the McCormick Place
5Expansion Project Fund, the Illinois Tax Increment Fund, the
6Energy Infrastructure Fund, and the Tax Compliance and
7Administration Fund as provided in this Section, the
8Department shall pay each month into the Road Fund the amount
9estimated to represent 48% of the net revenue realized from
10the taxes imposed on motor fuel and gasohol. Beginning July 1,
112024 and until July 1, 2025, subject to the payment of amounts
12into the County and Mass Transit District Fund, the Local
13Government Tax Fund, the Build Illinois Fund, the McCormick
14Place Expansion Project Fund, the Illinois Tax Increment Fund,
15the Energy Infrastructure Fund, and the Tax Compliance and
16Administration Fund as provided in this Section, the
17Department shall pay each month into the Road Fund the amount
18estimated to represent 64% of the net revenue realized from
19the taxes imposed on motor fuel and gasohol. Beginning on July
201, 2025, subject to the payment of amounts into the County and
21Mass Transit District Fund, the Local Government Tax Fund, the
22Build Illinois Fund, the McCormick Place Expansion Project
23Fund, the Illinois Tax Increment Fund, the Energy
24Infrastructure Fund, and the Tax Compliance and Administration
25Fund as provided in this Section, the Department shall pay
26each month into the Road Fund the amount estimated to

 

 

HB3143- 97 -LRB102 03588 HLH 13601 b

1represent 80% of the net revenue realized from the taxes
2imposed on motor fuel and gasohol. As used in this paragraph
3"motor fuel" has the meaning given to that term in Section 1.1
4of the Motor Fuel Tax Act, and "gasohol" has the meaning given
5to that term in Section 3-40 of the Use Tax Act.
6    Of the remainder of the moneys received by the Department
7pursuant to this Act, 75% shall be paid into the General
8Revenue Fund of the State Treasury and 25% shall be reserved in
9a special account and used only for the transfer to the Common
10School Fund as part of the monthly transfer from the General
11Revenue Fund in accordance with Section 8a of the State
12Finance Act.
13    The Department may, upon separate written notice to a
14taxpayer, require the taxpayer to prepare and file with the
15Department on a form prescribed by the Department within not
16less than 60 days after receipt of the notice an annual
17information return for the tax year specified in the notice.
18Such annual return to the Department shall include a statement
19of gross receipts as shown by the taxpayer's last Federal
20income tax return. If the total receipts of the business as
21reported in the Federal income tax return do not agree with the
22gross receipts reported to the Department of Revenue for the
23same period, the taxpayer shall attach to his annual return a
24schedule showing a reconciliation of the 2 amounts and the
25reasons for the difference. The taxpayer's annual return to
26the Department shall also disclose the cost of goods sold by

 

 

HB3143- 98 -LRB102 03588 HLH 13601 b

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

 

 

HB3143- 99 -LRB102 03588 HLH 13601 b

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

 

 

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1arrangement.
2(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
3100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
415, Section 15-20, eff. 6-5-19; 101-10, Article 25, Section
525-115, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
66-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.)
 
7    Section 25. The Retailers' Occupation Tax Act is amended
8by changing Sections 2-10 and 3 as follows:
 
9    (35 ILCS 120/2-10)
10    Sec. 2-10. Rate of tax. Unless otherwise provided in this
11Section, the tax imposed by this Act is at the rate of 6.25% of
12gross receipts from sales of tangible personal property made
13in the course of business.
14    Beginning on July 1, 2000 and through December 31, 2000,
15with respect to motor fuel, as defined in Section 1.1 of the
16Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
17the Use Tax Act, the tax is imposed at the rate of 1.25%.
18    Beginning on August 6, 2010 through August 15, 2010, with
19respect to sales tax holiday items as defined in Section 2-8 of
20this Act, the tax is imposed at the rate of 1.25%.
21    Within 14 days after the effective date of this amendatory
22Act of the 91st General Assembly, each retailer of motor fuel
23and gasohol shall cause the following notice to be posted in a
24prominently visible place on each retail dispensing device

 

 

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1that is used to dispense motor fuel or gasohol in the State of
2Illinois: "As of July 1, 2000, the State of Illinois has
3eliminated the State's share of sales tax on motor fuel and
4gasohol through December 31, 2000. The price on this pump
5should reflect the elimination of the tax." The notice shall
6be printed in bold print on a sign that is no smaller than 4
7inches by 8 inches. The sign shall be clearly visible to
8customers. Any retailer who fails to post or maintain a
9required sign through December 31, 2000 is guilty of a petty
10offense for which the fine shall be $500 per day per each
11retail premises where a violation occurs.
12    With respect to gasohol, as defined in the Use Tax Act, the
13tax imposed by this Act applies to (i) 70% of the proceeds of
14sales made on or after January 1, 1990, and before July 1,
152003, (ii) 80% of the proceeds of sales made on or after July
161, 2003 and on or before July 1, 2017, and (iii) 100% of the
17proceeds of sales made thereafter. If, at any time, however,
18the tax under this Act on sales of gasohol, as defined in the
19Use Tax Act, is imposed at the rate of 1.25%, then the tax
20imposed by this Act applies to 100% of the proceeds of sales of
21gasohol made during that time.
22    With respect to majority blended ethanol fuel, as defined
23in the Use Tax Act, the tax imposed by this Act does not apply
24to the proceeds of sales made on or after July 1, 2003 and on
25or before December 31, 2023 but applies to 100% of the proceeds
26of sales made thereafter.

 

 

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1    With respect to biodiesel blends, as defined in the Use
2Tax Act, with no less than 1% and no more than 10% biodiesel,
3the tax imposed by this Act applies to (i) 80% of the proceeds
4of sales made on or after July 1, 2003 and on or before
5December 31, 2018 and (ii) 100% of the proceeds of sales made
6thereafter. If, at any time, however, the tax under this Act on
7sales of biodiesel blends, as defined in the Use Tax Act, with
8no less than 1% and no more than 10% biodiesel is imposed at
9the rate of 1.25%, then the tax imposed by this Act applies to
10100% of the proceeds of sales of biodiesel blends with no less
11than 1% and no more than 10% biodiesel made during that time.
12    With respect to 100% biodiesel, as defined in the Use Tax
13Act, and biodiesel blends, as defined in the Use Tax Act, with
14more than 10% but no more than 99% biodiesel, the tax imposed
15by this Act does not apply to the proceeds of sales made on or
16after July 1, 2003 and on or before December 31, 2023 but
17applies to 100% of the proceeds of sales made thereafter.
18    With respect to food for human consumption that is to be
19consumed off the premises where it is sold (other than
20alcoholic beverages, food consisting of or infused with adult
21use cannabis, soft drinks, and food that has been prepared for
22immediate consumption) and prescription and nonprescription
23medicines, drugs, medical appliances, products classified as
24Class III medical devices by the United States Food and Drug
25Administration that are used for cancer treatment pursuant to
26a prescription, as well as any accessories and components

 

 

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

 

 

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

 

 

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1this paragraph, "over-the-counter-drug" means a drug for human
2use that contains a label that identifies the product as a drug
3as required by 21 C.F.R. 201.66. The "over-the-counter-drug"
4label includes:
5        (A) A "Drug Facts" panel; or
6        (B) A statement of the "active ingredient(s)" with a
7    list of those ingredients contained in the compound,
8    substance or preparation.
9    Beginning on the effective date of this amendatory Act of
10the 98th General Assembly, "prescription and nonprescription
11medicines and drugs" includes medical cannabis purchased from
12a registered dispensing organization under the Compassionate
13Use of Medical Cannabis Program Act.
14    As used in this Section, "adult use cannabis" means
15cannabis subject to tax under the Cannabis Cultivation
16Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
17and does not include cannabis subject to tax under the
18Compassionate Use of Medical Cannabis Program Act.
19    Beginning January 1, 2022, in addition to all other rates
20of tax imposed under this Act, a surcharge of 3.75% is imposed
21on the selling price of (i) each firearm purchased in the State
22and (ii) each firearm component part that is purchased in the
23State and sold separately from the firearm. "Firearm" has the
24meaning ascribed to that term in Section 1.1 of the Firearm
25Owners Identification Card Act.
26(Source: P.A. 100-22, eff. 7-6-17; 101-363, eff. 8-9-19;

 

 

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1101-593, eff. 12-4-19.)
 
2    (35 ILCS 120/3)  (from Ch. 120, par. 442)
3    Sec. 3. Except as provided in this Section, on or before
4the twentieth day of each calendar month, every person engaged
5in the business of selling tangible personal property at
6retail in this State during the preceding calendar month shall
7file a return with the Department, stating:
8        1. The name of the seller;
9        2. His residence address and the address of his
10    principal place of business and the address of the
11    principal place of business (if that is a different
12    address) from which he engages in the business of selling
13    tangible personal property at retail in this State;
14        3. Total amount of receipts received by him during the
15    preceding calendar month or quarter, as the case may be,
16    from sales of tangible personal property, and from
17    services furnished, by him during such preceding calendar
18    month or quarter;
19        4. Total amount received by him during the preceding
20    calendar month or quarter on charge and time sales of
21    tangible personal property, and from services furnished,
22    by him prior to the month or quarter for which the return
23    is filed;
24        5. Deductions allowed by law;
25        6. Gross receipts which were received by him during

 

 

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1    the preceding calendar month or quarter and upon the basis
2    of which the tax is imposed;
3        7. The amount of credit provided in Section 2d of this
4    Act;
5        8. The amount of tax due;
6        9. The signature of the taxpayer; and
7        10. Such other reasonable information as the
8    Department may require.
9    On and after January 1, 2018, except for returns for motor
10vehicles, watercraft, aircraft, and trailers that are required
11to be registered with an agency of this State, with respect to
12retailers whose annual gross receipts average $20,000 or more,
13all returns required to be filed pursuant to this Act shall be
14filed electronically. Retailers who demonstrate that they do
15not have access to the Internet or demonstrate hardship in
16filing electronically may petition the Department to waive the
17electronic filing requirement.
18    If a taxpayer fails to sign a return within 30 days after
19the proper notice and demand for signature by the Department,
20the return shall be considered valid and any amount shown to be
21due on the return shall be deemed assessed.
22    Each return shall be accompanied by the statement of
23prepaid tax issued pursuant to Section 2e for which credit is
24claimed.
25    Prior to October 1, 2003, and on and after September 1,
262004 a retailer may accept a Manufacturer's Purchase Credit

 

 

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1certification from a purchaser in satisfaction of Use Tax as
2provided in Section 3-85 of the Use Tax Act if the purchaser
3provides the appropriate documentation as required by Section
43-85 of the Use Tax Act. A Manufacturer's Purchase Credit
5certification, accepted by a retailer prior to October 1, 2003
6and on and after September 1, 2004 as provided in Section 3-85
7of the Use Tax Act, may be used by that retailer to satisfy
8Retailers' Occupation Tax liability in the amount claimed in
9the certification, not to exceed 6.25% of the receipts subject
10to tax from a qualifying purchase. A Manufacturer's Purchase
11Credit reported on any original or amended return filed under
12this Act after October 20, 2003 for reporting periods prior to
13September 1, 2004 shall be disallowed. Manufacturer's
14Purchaser Credit reported on annual returns due on or after
15January 1, 2005 will be disallowed for periods prior to
16September 1, 2004. No Manufacturer's Purchase Credit may be
17used after September 30, 2003 through August 31, 2004 to
18satisfy any tax liability imposed under this Act, including
19any audit liability.
20    The Department may require returns to be filed on a
21quarterly basis. If so required, a return for each calendar
22quarter shall be filed on or before the twentieth day of the
23calendar month following the end of such calendar quarter. The
24taxpayer shall also file a return with the Department for each
25of the first two months of each calendar quarter, on or before
26the twentieth day of the following calendar month, stating:

 

 

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1        1. The name of the seller;
2        2. The address of the principal place of business from
3    which he engages in the business of selling tangible
4    personal property at retail in this State;
5        3. The total amount of taxable receipts received by
6    him during the preceding calendar month from sales of
7    tangible personal property by him during such preceding
8    calendar month, including receipts from charge and time
9    sales, but less all deductions allowed by law;
10        4. The amount of credit provided in Section 2d of this
11    Act;
12        5. The amount of tax due; and
13        6. Such other reasonable information as the Department
14    may require.
15    Every person engaged in the business of selling aviation
16fuel at retail in this State during the preceding calendar
17month shall, instead of reporting and paying tax as otherwise
18required by this Section, report and pay such tax on a separate
19aviation fuel tax return. The requirements related to the
20return shall be as otherwise provided in this Section.
21Notwithstanding any other provisions of this Act to the
22contrary, retailers selling aviation fuel shall file all
23aviation fuel tax returns and shall make all aviation fuel tax
24payments by electronic means in the manner and form required
25by the Department. For purposes of this Section, "aviation
26fuel" means jet fuel and aviation gasoline.

 

 

HB3143- 110 -LRB102 03588 HLH 13601 b

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

 

 

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1alcoholic liquor must personally deliver, mail, or provide by
2electronic means to each retailer listed on the monthly
3statement a report containing a cumulative total of that
4distributor's, importing distributor's, or manufacturer's
5total sales of alcoholic liquor to that retailer no later than
6the 10th day of the month for the preceding month during which
7the transaction occurred. The distributor, importing
8distributor, or manufacturer shall notify the retailer as to
9the method by which the distributor, importing distributor, or
10manufacturer will provide the sales information. If the
11retailer is unable to receive the sales information by
12electronic means, the distributor, importing distributor, or
13manufacturer shall furnish the sales information by personal
14delivery or by mail. For purposes of this paragraph, the term
15"electronic means" includes, but is not limited to, the use of
16a secure Internet website, e-mail, or facsimile.
17    If a total amount of less than $1 is payable, refundable or
18creditable, such amount shall be disregarded if it is less
19than 50 cents and shall be increased to $1 if it is 50 cents or
20more.
21    Notwithstanding any other provision of this Act to the
22contrary, retailers subject to tax on cannabis shall file all
23cannabis tax returns and shall make all cannabis tax payments
24by electronic means in the manner and form required by the
25Department.
26    Beginning October 1, 1993, a taxpayer who has an average

 

 

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1monthly tax liability of $150,000 or more shall make all
2payments required by rules of the Department by electronic
3funds transfer. Beginning October 1, 1994, a taxpayer who has
4an average monthly tax liability of $100,000 or more shall
5make all payments required by rules of the Department by
6electronic funds transfer. Beginning October 1, 1995, a
7taxpayer who has an average monthly tax liability of $50,000
8or more shall make all payments required by rules of the
9Department by electronic funds transfer. Beginning October 1,
102000, a taxpayer who has an annual tax liability of $200,000 or
11more shall make all payments required by rules of the
12Department by electronic funds transfer. The term "annual tax
13liability" shall be the sum of the taxpayer's liabilities
14under this Act, and under all other State and local occupation
15and use tax laws administered by the Department, for the
16immediately preceding calendar year. The term "average monthly
17tax liability" shall be the sum of the taxpayer's liabilities
18under this Act, and under all other State and local occupation
19and use tax laws administered by the Department, for the
20immediately preceding calendar year divided by 12. Beginning
21on October 1, 2002, a taxpayer who has a tax liability in the
22amount set forth in subsection (b) of Section 2505-210 of the
23Department of Revenue Law shall make all payments required by
24rules of the Department by electronic funds transfer.
25    Before August 1 of each year beginning in 1993, the
26Department shall notify all taxpayers required to make

 

 

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

 

 

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

 

 

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1registered business.
2    In addition, with respect to motor vehicles, watercraft,
3aircraft, and trailers that are required to be registered with
4an agency of this State, except as otherwise provided in this
5Section, every retailer selling this kind of tangible personal
6property shall file, with the Department, upon a form to be
7prescribed and supplied by the Department, a separate return
8for each such item of tangible personal property which the
9retailer sells, except that if, in the same transaction, (i) a
10retailer of aircraft, watercraft, motor vehicles or trailers
11transfers more than one aircraft, watercraft, motor vehicle or
12trailer to another aircraft, watercraft, motor vehicle
13retailer or trailer retailer for the purpose of resale or (ii)
14a retailer of aircraft, watercraft, motor vehicles, or
15trailers transfers more than one aircraft, watercraft, motor
16vehicle, or trailer to a purchaser for use as a qualifying
17rolling stock as provided in Section 2-5 of this Act, then that
18seller may report the transfer of all aircraft, watercraft,
19motor vehicles or trailers involved in that transaction to the
20Department on the same uniform invoice-transaction reporting
21return form. For purposes of this Section, "watercraft" means
22a Class 2, Class 3, or Class 4 watercraft as defined in Section
233-2 of the Boat Registration and Safety Act, a personal
24watercraft, or any boat equipped with an inboard motor.
25    In addition, with respect to motor vehicles, watercraft,
26aircraft, and trailers that are required to be registered with

 

 

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1an agency of this State, every person who is engaged in the
2business of leasing or renting such items and who, in
3connection with such business, sells any such item to a
4retailer for the purpose of resale is, notwithstanding any
5other provision of this Section to the contrary, authorized to
6meet the return-filing requirement of this Act by reporting
7the transfer of all the aircraft, watercraft, motor vehicles,
8or trailers transferred for resale during a month to the
9Department on the same uniform invoice-transaction reporting
10return form on or before the 20th of the month following the
11month in which the transfer takes place. Notwithstanding any
12other provision of this Act to the contrary, all returns filed
13under this paragraph must be filed by electronic means in the
14manner and form as required by the Department.
15    Any retailer who sells only motor vehicles, watercraft,
16aircraft, or trailers that are required to be registered with
17an agency of this State, so that all retailers' occupation tax
18liability is required to be reported, and is reported, on such
19transaction reporting returns and who is not otherwise
20required to file monthly or quarterly returns, need not file
21monthly or quarterly returns. However, those retailers shall
22be required to file returns on an annual basis.
23    The transaction reporting return, in the case of motor
24vehicles or trailers that are required to be registered with
25an agency of this State, shall be the same document as the
26Uniform Invoice referred to in Section 5-402 of the Illinois

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
2on and after January 1, 1990, or $5 per calendar year,
3whichever is greater, which is allowed to reimburse the
4retailer for the expenses incurred in keeping records,
5preparing and filing returns, remitting the tax and supplying
6data to the Department on request. The discount under this
7Section is not allowed for the 1.25% portion of taxes paid on
8aviation fuel that is subject to the revenue use requirements
9of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. Any prepayment made
10pursuant to Section 2d of this Act shall be included in the
11amount on which such 2.1% or 1.75% discount is computed. In the
12case of retailers who report and pay the tax on a transaction
13by transaction basis, as provided in this Section, such
14discount shall be taken with each such tax remittance instead
15of when such retailer files his periodic return. The discount
16allowed under this Section is allowed only for returns that
17are filed in the manner required by this Act. The Department
18may disallow the discount for retailers whose certificate of
19registration is revoked at the time the return is filed, but
20only if the Department's decision to revoke the certificate of
21registration has become final.
22    Before October 1, 2000, if the taxpayer's average monthly
23tax liability to the Department under this Act, the Use Tax
24Act, the Service Occupation Tax Act, and the Service Use Tax
25Act, excluding any liability for prepaid sales tax to be
26remitted in accordance with Section 2d of this Act, was

 

 

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

 

 

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1prior to January 1, 1987, each payment shall be in an amount
2equal to 22.5% of the taxpayer's actual liability for the
3month or 27.5% of the taxpayer's liability for the same
4calendar month of the preceding year. If the month during
5which such tax liability is incurred begins on or after
6January 1, 1987 and prior to January 1, 1988, each payment
7shall be in an amount equal to 22.5% of the taxpayer's actual
8liability for the month or 26.25% of the taxpayer's liability
9for the same calendar month of the preceding year. If the month
10during which such tax liability is incurred begins on or after
11January 1, 1988, and prior to January 1, 1989, or begins on or
12after January 1, 1996, each payment shall be in an amount equal
13to 22.5% of the taxpayer's actual liability for the month or
1425% of the taxpayer's liability for the same calendar month of
15the preceding year. If the month during which such tax
16liability is incurred begins on or after January 1, 1989, and
17prior to January 1, 1996, each payment shall be in an amount
18equal to 22.5% of the taxpayer's actual liability for the
19month or 25% of the taxpayer's liability for the same calendar
20month of the preceding year or 100% of the taxpayer's actual
21liability for the quarter monthly reporting period. The amount
22of such quarter monthly payments shall be credited against the
23final tax liability of the taxpayer's return for that month.
24Before October 1, 2000, once applicable, the requirement of
25the making of quarter monthly payments to the Department by
26taxpayers having an average monthly tax liability of $10,000

 

 

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

 

 

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1the taxpayer's business has occurred which causes the taxpayer
2to anticipate that his average monthly tax liability for the
3reasonably foreseeable future will fall below the $20,000
4threshold stated above, then such taxpayer may petition the
5Department for a change in such taxpayer's reporting status.
6The Department shall change such taxpayer's reporting status
7unless it finds that such change is seasonal in nature and not
8likely to be long term. If any such quarter monthly payment is
9not paid at the time or in the amount required by this Section,
10then the taxpayer shall be liable for penalties and interest
11on the difference between the minimum amount due as a payment
12and the amount of such quarter monthly payment actually and
13timely paid, except insofar as the taxpayer has previously
14made payments for that month to the Department in excess of the
15minimum payments previously due as provided in this Section.
16The Department shall make reasonable rules and regulations to
17govern the quarter monthly payment amount and quarter monthly
18payment dates for taxpayers who file on other than a calendar
19monthly basis.
20    The provisions of this paragraph apply before October 1,
212001. Without regard to whether a taxpayer is required to make
22quarter monthly payments as specified above, any taxpayer who
23is required by Section 2d of this Act to collect and remit
24prepaid taxes and has collected prepaid taxes which average in
25excess of $25,000 per month during the preceding 2 complete
26calendar quarters, shall file a return with the Department as

 

 

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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 such liability is incurred. If the month
4during which such tax liability is incurred began prior to
5September 1, 1985 (the effective date of Public Act 84-221),
6each payment shall be in an amount not less than 22.5% of the
7taxpayer's actual liability under Section 2d. If the month
8during which such tax liability is incurred begins on or after
9January 1, 1986, each payment shall be in an amount equal to
1022.5% of the taxpayer's actual liability for the month or
1127.5% of the taxpayer's liability for the same calendar month
12of the preceding calendar year. If the month during which such
13tax liability is incurred begins on or after January 1, 1987,
14each payment shall be in an amount equal to 22.5% of the
15taxpayer's actual liability for the month or 26.25% of the
16taxpayer's liability for the same calendar month of the
17preceding year. The amount of such quarter monthly payments
18shall be credited against the final tax liability of the
19taxpayer's return for that month filed under this Section or
20Section 2f, as the case may be. Once applicable, the
21requirement of the making of quarter monthly payments to the
22Department pursuant to this paragraph shall continue until
23such taxpayer's average monthly prepaid tax collections during
24the preceding 2 complete calendar quarters is $25,000 or less.
25If any such quarter monthly payment is not paid at the time or
26in the amount required, the taxpayer shall be liable for

 

 

HB3143- 127 -LRB102 03588 HLH 13601 b

1penalties and interest on such difference, except insofar as
2the taxpayer has previously made payments for that month in
3excess of the minimum payments previously due.
4    The provisions of this paragraph apply on and after
5October 1, 2001. Without regard to whether a taxpayer is
6required to make quarter monthly payments as specified above,
7any taxpayer who is required by Section 2d of this Act to
8collect and remit prepaid taxes and has collected prepaid
9taxes that average in excess of $20,000 per month during the
10preceding 4 complete calendar quarters shall file a return
11with the Department as required by Section 2f and shall make
12payments to the Department on or before the 7th, 15th, 22nd and
13last day of the month during which the liability is incurred.
14Each payment shall be in an amount equal to 22.5% of the
15taxpayer's actual liability for the month or 25% of the
16taxpayer's liability for the same calendar month of the
17preceding year. The amount of the quarter monthly payments
18shall be credited against the final tax liability of the
19taxpayer's return for that month filed under this Section or
20Section 2f, as the case may be. Once applicable, the
21requirement of the making of quarter monthly payments to the
22Department pursuant to this paragraph shall continue until the
23taxpayer's average monthly prepaid tax collections during the
24preceding 4 complete calendar quarters (excluding the month of
25highest liability and the month of lowest liability) is less
26than $19,000 or until such taxpayer's average monthly

 

 

HB3143- 128 -LRB102 03588 HLH 13601 b

1liability to the Department as computed for each calendar
2quarter of the 4 preceding complete calendar quarters is less
3than $20,000. If any such quarter monthly payment is not paid
4at the time or in the amount required, the taxpayer shall be
5liable for penalties and interest on such difference, except
6insofar as the taxpayer has previously made payments for that
7month in excess of the minimum payments previously due.
8    If any payment provided for in this Section exceeds the
9taxpayer's liabilities under this Act, the Use Tax Act, the
10Service Occupation Tax Act and the Service Use Tax Act, as
11shown on an original monthly return, the Department shall, if
12requested by the taxpayer, issue to the taxpayer a credit
13memorandum no later than 30 days after the date of payment. The
14credit evidenced by such credit memorandum may be assigned by
15the taxpayer to a similar taxpayer under this Act, the Use Tax
16Act, the Service Occupation Tax Act or the Service Use Tax Act,
17in accordance with reasonable rules and regulations to be
18prescribed by the Department. If no such request is made, the
19taxpayer may credit such excess payment against tax liability
20subsequently to be remitted to the Department under this Act,
21the Use Tax Act, the Service Occupation Tax Act or the Service
22Use Tax Act, in accordance with reasonable rules and
23regulations prescribed by the Department. If the Department
24subsequently determined that all or any part of the credit
25taken was not actually due to the taxpayer, the taxpayer's
262.1% and 1.75% vendor's discount shall be reduced by 2.1% or

 

 

HB3143- 129 -LRB102 03588 HLH 13601 b

11.75% of the difference between the credit taken and that
2actually due, and that taxpayer shall be liable for penalties
3and interest on such difference.
4    If a retailer of motor fuel is entitled to a credit under
5Section 2d of this Act which exceeds the taxpayer's liability
6to the Department under this Act for the month which the
7taxpayer is filing a return, the Department shall issue the
8taxpayer a credit memorandum for the excess.
9    Beginning January 1, 1990, each month the Department shall
10pay into the Local Government Tax Fund, a special fund in the
11State treasury which is hereby created, the net revenue
12realized for the preceding month from the 1% tax imposed under
13this Act.
14    Beginning January 1, 1990, each month the Department shall
15pay into the County and Mass Transit District Fund, a special
16fund in the State treasury which is hereby created, 4% of the
17net revenue realized for the preceding month from the 6.25%
18general rate other than aviation fuel sold on or after
19December 1, 2019. This exception for aviation fuel only
20applies for so long as the revenue use requirements of 49
21U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
22    Beginning August 1, 2000, each month the Department shall
23pay into the County and Mass Transit District Fund 20% of the
24net revenue realized for the preceding month from the 1.25%
25rate on the selling price of motor fuel and gasohol. Beginning
26September 1, 2010, each month the Department shall pay into

 

 

HB3143- 130 -LRB102 03588 HLH 13601 b

1the County and Mass Transit District Fund 20% of the net
2revenue realized for the preceding month from the 1.25% rate
3on the selling price of sales tax holiday items.
4    Beginning January 1, 1990, each month the Department shall
5pay into the Local Government Tax Fund 16% of the net revenue
6realized for the preceding month from the 6.25% general rate
7on the selling price of tangible personal property other than
8aviation fuel sold on or after December 1, 2019. This
9exception for aviation fuel only applies for so long as the
10revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1147133 are binding on the State.
12    For aviation fuel sold on or after December 1, 2019, each
13month the Department shall pay into the State Aviation Program
14Fund 20% of the net revenue realized for the preceding month
15from the 6.25% general rate on the selling price of aviation
16fuel, less an amount estimated by the Department to be
17required for refunds of the 20% portion of the tax on aviation
18fuel under this Act, which amount shall be deposited into the
19Aviation Fuel Sales Tax Refund Fund. The Department shall only
20pay moneys into the State Aviation Program Fund and the
21Aviation Fuel Sales Tax Refund Fund under this Act for so long
22as the revenue use requirements of 49 U.S.C. 47107(b) and 49
23U.S.C. 47133 are binding on the State.
24    Beginning August 1, 2000, each month the Department shall
25pay into the Local Government Tax Fund 80% of the net revenue
26realized for the preceding month from the 1.25% rate on the

 

 

HB3143- 131 -LRB102 03588 HLH 13601 b

1selling price of motor fuel and gasohol. Beginning September
21, 2010, each month the Department shall pay into the Local
3Government Tax Fund 80% of the net revenue realized for the
4preceding month from the 1.25% rate on the selling price of
5sales tax holiday items.
6    Beginning October 1, 2009, each month the Department shall
7pay into the Capital Projects Fund an amount that is equal to
8an amount estimated by the Department to represent 80% of the
9net revenue realized for the preceding month from the sale of
10candy, grooming and hygiene products, and soft drinks that had
11been taxed at a rate of 1% prior to September 1, 2009 but that
12are now taxed at 6.25%.
13    Beginning July 1, 2011, each month the Department shall
14pay into the Clean Air Act Permit Fund 80% of the net revenue
15realized for the preceding month from the 6.25% general rate
16on the selling price of sorbents used in Illinois in the
17process of sorbent injection as used to comply with the
18Environmental Protection Act or the federal Clean Air Act, but
19the total payment into the Clean Air Act Permit Fund under this
20Act and the Use Tax Act shall not exceed $2,000,000 in any
21fiscal year.
22    Beginning July 1, 2013, each month the Department shall
23pay into the Underground Storage Tank Fund from the proceeds
24collected under this Act, the Use Tax Act, the Service Use Tax
25Act, and the Service Occupation Tax Act an amount equal to the
26average monthly deficit in the Underground Storage Tank Fund

 

 

HB3143- 132 -LRB102 03588 HLH 13601 b

1during the prior year, as certified annually by the Illinois
2Environmental Protection Agency, but the total payment into
3the Underground Storage Tank Fund under this Act, the Use Tax
4Act, the Service Use Tax Act, and the Service Occupation Tax
5Act shall not exceed $18,000,000 in any State fiscal year. As
6used in this paragraph, the "average monthly deficit" shall be
7equal to the difference between the average monthly claims for
8payment by the fund and the average monthly revenues deposited
9into the fund, excluding payments made pursuant to this
10paragraph.
11    Beginning July 1, 2015, of the remainder of the moneys
12received by the Department under the Use Tax Act, the Service
13Use Tax Act, the Service Occupation Tax Act, and this Act, each
14month the Department shall deposit $500,000 into the State
15Crime Laboratory Fund.
16    Beginning January 1, 2022, the Department shall pay into
17the Youthbuild Assistance Fund 100% of the net revenue
18realized for the preceding month from the 3.75% surcharge on
19the selling price of firearms and firearm component parts.
20    Of the remainder of the moneys received by the Department
21pursuant to this Act, (a) 1.75% thereof shall be paid into the
22Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
23and after July 1, 1989, 3.8% thereof shall be paid into the
24Build Illinois Fund; provided, however, that if in any fiscal
25year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
26may be, of the moneys received by the Department and required

 

 

HB3143- 133 -LRB102 03588 HLH 13601 b

1to be paid into the Build Illinois Fund pursuant to this Act,
2Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
3Act, and Section 9 of the Service Occupation Tax Act, such Acts
4being hereinafter called the "Tax Acts" and such aggregate of
52.2% or 3.8%, as the case may be, of moneys being hereinafter
6called the "Tax Act Amount", and (2) the amount transferred to
7the Build Illinois Fund from the State and Local Sales Tax
8Reform Fund shall be less than the Annual Specified Amount (as
9hereinafter defined), an amount equal to the difference shall
10be immediately paid into the Build Illinois Fund from other
11moneys received by the Department pursuant to the Tax Acts;
12the "Annual Specified Amount" means the amounts specified
13below for fiscal years 1986 through 1993:
14Fiscal YearAnnual Specified Amount
151986$54,800,000
161987$76,650,000
171988$80,480,000
181989$88,510,000
191990$115,330,000
201991$145,470,000
211992$182,730,000
221993$206,520,000;
23and means the Certified Annual Debt Service Requirement (as
24defined in Section 13 of the Build Illinois Bond Act) or the
25Tax Act Amount, whichever is greater, for fiscal year 1994 and
26each fiscal year thereafter; and further provided, that if on

 

 

HB3143- 134 -LRB102 03588 HLH 13601 b

1the last business day of any month the sum of (1) the Tax Act
2Amount required to be deposited into the Build Illinois Bond
3Account in the Build Illinois Fund during such month and (2)
4the amount transferred to the Build Illinois Fund from the
5State and Local Sales Tax Reform Fund shall have been less than
61/12 of the Annual Specified Amount, an amount equal to the
7difference shall be immediately paid into the Build Illinois
8Fund from other moneys received by the Department pursuant to
9the Tax Acts; and, further provided, that in no event shall the
10payments required under the preceding proviso result in
11aggregate payments into the Build Illinois Fund pursuant to
12this clause (b) for any fiscal year in excess of the greater of
13(i) the Tax Act Amount or (ii) the Annual Specified Amount for
14such fiscal year. The amounts payable into the Build Illinois
15Fund under clause (b) of the first sentence in this paragraph
16shall be payable only until such time as the aggregate amount
17on deposit under each trust indenture securing Bonds issued
18and outstanding pursuant to the Build Illinois Bond Act is
19sufficient, taking into account any future investment income,
20to fully provide, in accordance with such indenture, for the
21defeasance of or the payment of the principal of, premium, if
22any, and interest on the Bonds secured by such indenture and on
23any Bonds expected to be issued thereafter and all fees and
24costs payable with respect thereto, all as certified by the
25Director of the Bureau of the Budget (now Governor's Office of
26Management and Budget). If on the last business day of any

 

 

HB3143- 135 -LRB102 03588 HLH 13601 b

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

 

 

HB3143- 136 -LRB102 03588 HLH 13601 b

1deposited in the aggregate from collections under Section 9 of
2the Use Tax Act, Section 9 of the Service Use Tax Act, Section
39 of the Service Occupation Tax Act, and Section 3 of the
4Retailers' Occupation Tax Act into the McCormick Place
5Expansion Project Fund in the specified fiscal years.
 
6Fiscal YearTotal Deposit
71993         $0
81994 53,000,000
91995 58,000,000
101996 61,000,000
111997 64,000,000
121998 68,000,000
131999 71,000,000
142000 75,000,000
152001 80,000,000
162002 93,000,000
172003 99,000,000
182004103,000,000
192005108,000,000
202006113,000,000
212007119,000,000
222008126,000,000
232009132,000,000
242010139,000,000
252011146,000,000

 

 

HB3143- 137 -LRB102 03588 HLH 13601 b

12012153,000,000
22013161,000,000
32014170,000,000
42015179,000,000
52016189,000,000
62017199,000,000
72018210,000,000
82019221,000,000
92020233,000,000
102021300,000,000
112022300,000,000
122023300,000,000
132024 300,000,000
142025 300,000,000
152026 300,000,000
162027 375,000,000
172028 375,000,000
182029 375,000,000
192030 375,000,000
202031 375,000,000
212032 375,000,000
222033375,000,000
232034375,000,000
242035375,000,000
252036450,000,000
26and

 

 

HB3143- 138 -LRB102 03588 HLH 13601 b

1each fiscal year
2thereafter that bonds
3are outstanding under
4Section 13.2 of the
5Metropolitan Pier and
6Exposition Authority Act,
7but not after fiscal year 2060.
8    Beginning July 20, 1993 and in each month of each fiscal
9year thereafter, one-eighth of the amount requested in the
10certificate of the Chairman of the Metropolitan Pier and
11Exposition Authority for that fiscal year, less the amount
12deposited into the McCormick Place Expansion Project Fund by
13the State Treasurer in the respective month under subsection
14(g) of Section 13 of the Metropolitan Pier and Exposition
15Authority Act, plus cumulative deficiencies in the deposits
16required under this Section for previous months and years,
17shall be deposited into the McCormick Place Expansion Project
18Fund, until the full amount requested for the fiscal year, but
19not in excess of the amount specified above as "Total
20Deposit", has been deposited.
21    Subject to payment of amounts into the Capital Projects
22Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
23and the McCormick Place Expansion Project Fund pursuant to the
24preceding paragraphs or in any amendments thereto hereafter
25enacted, for aviation fuel sold on or after December 1, 2019,
26the Department shall each month deposit into the Aviation Fuel

 

 

HB3143- 139 -LRB102 03588 HLH 13601 b

1Sales Tax Refund Fund an amount estimated by the Department to
2be required for refunds of the 80% portion of the tax on
3aviation fuel under this Act. The Department shall only
4deposit moneys into the Aviation Fuel Sales Tax Refund Fund
5under this paragraph for so long as the revenue use
6requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
7binding on the State.
8    Subject to payment of amounts into the Build Illinois Fund
9and the McCormick Place Expansion Project Fund pursuant to the
10preceding paragraphs or in any amendments thereto hereafter
11enacted, beginning July 1, 1993 and ending on September 30,
122013, the Department shall each month pay into the Illinois
13Tax Increment Fund 0.27% of 80% of the net revenue realized for
14the preceding month from the 6.25% general rate on the selling
15price of tangible personal property.
16    Subject to payment of amounts into the Build Illinois Fund
17and the McCormick Place Expansion Project Fund pursuant to the
18preceding paragraphs or in any amendments thereto hereafter
19enacted, beginning with the receipt of the first report of
20taxes paid by an eligible business and continuing for a
2125-year period, the Department shall each month pay into the
22Energy Infrastructure Fund 80% of the net revenue realized
23from the 6.25% general rate on the selling price of
24Illinois-mined coal that was sold to an eligible business. For
25purposes of this paragraph, the term "eligible business" means
26a new electric generating facility certified pursuant to

 

 

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1Section 605-332 of the Department of Commerce and Economic
2Opportunity Law of the Civil Administrative Code of Illinois.
3    Subject to payment of amounts into the Build Illinois
4Fund, the McCormick Place Expansion Project Fund, the Illinois
5Tax Increment Fund, and the Energy Infrastructure Fund
6pursuant to the preceding paragraphs or in any amendments to
7this Section hereafter enacted, beginning on the first day of
8the first calendar month to occur on or after August 26, 2014
9(the effective date of Public Act 98-1098), each month, from
10the collections made under Section 9 of the Use Tax Act,
11Section 9 of the Service Use Tax Act, Section 9 of the Service
12Occupation Tax Act, and Section 3 of the Retailers' Occupation
13Tax Act, the Department shall pay into the Tax Compliance and
14Administration Fund, to be used, subject to appropriation, to
15fund additional auditors and compliance personnel at the
16Department of Revenue, an amount equal to 1/12 of 5% of 80% of
17the cash receipts collected during the preceding fiscal year
18by the Audit Bureau of the Department under the Use Tax Act,
19the Service Use Tax Act, the Service Occupation Tax Act, the
20Retailers' Occupation Tax Act, and associated local occupation
21and use taxes administered by the Department.
22    Subject to payments of amounts into the Build Illinois
23Fund, the McCormick Place Expansion Project Fund, the Illinois
24Tax Increment Fund, the Energy Infrastructure Fund, and the
25Tax Compliance and Administration Fund as provided in this
26Section, beginning on July 1, 2018 the Department shall pay

 

 

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1each month into the Downstate Public Transportation Fund the
2moneys required to be so paid under Section 2-3 of the
3Downstate Public Transportation Act.
4    Subject to successful execution and delivery of a
5public-private agreement between the public agency and private
6entity and completion of the civic build, beginning on July 1,
72023, of the remainder of the moneys received by the
8Department under the Use Tax Act, the Service Use Tax Act, the
9Service Occupation Tax Act, and this Act, the Department shall
10deposit the following specified deposits in the aggregate from
11collections under the Use Tax Act, the Service Use Tax Act, the
12Service Occupation Tax Act, and the Retailers' Occupation Tax
13Act, as required under Section 8.25g of the State Finance Act
14for distribution consistent with the Public-Private
15Partnership for Civic and Transit Infrastructure Project Act.
16The moneys received by the Department pursuant to this Act and
17required to be deposited into the Civic and Transit
18Infrastructure Fund are subject to the pledge, claim and
19charge set forth in Section 25-55 of the Public-Private
20Partnership for Civic and Transit Infrastructure Project Act.
21As used in this paragraph, "civic build", "private entity",
22"public-private agreement", and "public agency" have the
23meanings provided in Section 25-10 of the Public-Private
24Partnership for Civic and Transit Infrastructure Project Act.
25        Fiscal Year.............................Total Deposit
26        2024.....................................$200,000,000

 

 

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1        2025....................................$206,000,000
2        2026....................................$212,200,000
3        2027....................................$218,500,000
4        2028....................................$225,100,000
5        2029....................................$288,700,000
6        2030....................................$298,900,000
7        2031....................................$309,300,000
8        2032....................................$320,100,000
9        2033....................................$331,200,000
10        2034....................................$341,200,000
11        2035....................................$351,400,000
12        2036....................................$361,900,000
13        2037....................................$372,800,000
14        2038....................................$384,000,000
15        2039....................................$395,500,000
16        2040....................................$407,400,000
17        2041....................................$419,600,000
18        2042....................................$432,200,000
19        2043....................................$445,100,000
20    Beginning July 1, 2021 and until July 1, 2022, subject to
21the payment of amounts into the County and Mass Transit
22District Fund, the Local Government Tax Fund, the Build
23Illinois Fund, the McCormick Place Expansion Project Fund, the
24Illinois Tax Increment Fund, the Energy Infrastructure Fund,
25and the Tax Compliance and Administration Fund as provided in
26this Section, the Department shall pay each month into the

 

 

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1Road Fund the amount estimated to represent 16% of the net
2revenue realized from the taxes imposed on motor fuel and
3gasohol. Beginning July 1, 2022 and until July 1, 2023,
4subject to the payment of amounts into the County and Mass
5Transit District Fund, the Local Government Tax Fund, the
6Build Illinois Fund, the McCormick Place Expansion Project
7Fund, the Illinois Tax Increment Fund, the Energy
8Infrastructure Fund, and the Tax Compliance and Administration
9Fund as provided in this Section, the Department shall pay
10each month into the Road Fund the amount estimated to
11represent 32% of the net revenue realized from the taxes
12imposed on motor fuel and gasohol. Beginning July 1, 2023 and
13until July 1, 2024, subject to the payment of amounts into the
14County and Mass Transit District Fund, the Local Government
15Tax Fund, the Build Illinois Fund, the McCormick Place
16Expansion Project Fund, the Illinois Tax Increment Fund, the
17Energy Infrastructure Fund, and the Tax Compliance and
18Administration Fund as provided in this Section, the
19Department shall pay each month into the Road Fund the amount
20estimated to represent 48% of the net revenue realized from
21the taxes imposed on motor fuel and gasohol. Beginning July 1,
222024 and until July 1, 2025, subject to the payment of amounts
23into the County and Mass Transit District Fund, the Local
24Government Tax Fund, the Build Illinois Fund, the McCormick
25Place Expansion Project Fund, the Illinois Tax Increment Fund,
26the Energy Infrastructure Fund, and the Tax Compliance and

 

 

HB3143- 144 -LRB102 03588 HLH 13601 b

1Administration Fund as provided in this Section, the
2Department shall pay each month into the Road Fund the amount
3estimated to represent 64% of the net revenue realized from
4the taxes imposed on motor fuel and gasohol. Beginning on July
51, 2025, subject to the payment of amounts into the County and
6Mass Transit District Fund, the Local Government Tax Fund, the
7Build Illinois Fund, the McCormick Place Expansion Project
8Fund, the Illinois Tax Increment Fund, the Energy
9Infrastructure Fund, and the Tax Compliance and Administration
10Fund as provided in this Section, the Department shall pay
11each month into the Road Fund the amount estimated to
12represent 80% of the net revenue realized from the taxes
13imposed on motor fuel and gasohol. As used in this paragraph
14"motor fuel" has the meaning given to that term in Section 1.1
15of the Motor Fuel Tax Act, and "gasohol" has the meaning given
16to that term in Section 3-40 of the Use Tax Act.
17    Of the remainder of the moneys received by the Department
18pursuant to this Act, 75% thereof shall be paid into the State
19Treasury and 25% shall be reserved in a special account and
20used only for the transfer to the Common School Fund as part of
21the monthly transfer from the General Revenue Fund in
22accordance with Section 8a of the State Finance Act.
23    The Department may, upon separate written notice to a
24taxpayer, require the taxpayer to prepare and file with the
25Department on a form prescribed by the Department within not
26less than 60 days after receipt of the notice an annual

 

 

HB3143- 145 -LRB102 03588 HLH 13601 b

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

 

 

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

 

 

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1collected by the State pursuant to this Act, less the amount
2paid out during that month as refunds to taxpayers for
3overpayment of liability.
4    For greater simplicity of administration, manufacturers,
5importers and wholesalers whose products are sold at retail in
6Illinois by numerous retailers, and who wish to do so, may
7assume the responsibility for accounting and paying to the
8Department all tax accruing under this Act with respect to
9such sales, if the retailers who are affected do not make
10written objection to the Department to this arrangement.
11    Any person who promotes, organizes, provides retail
12selling space for concessionaires or other types of sellers at
13the Illinois State Fair, DuQuoin State Fair, county fairs,
14local fairs, art shows, flea markets and similar exhibitions
15or events, including any transient merchant as defined by
16Section 2 of the Transient Merchant Act of 1987, is required to
17file a report with the Department providing the name of the
18merchant's business, the name of the person or persons engaged
19in merchant's business, the permanent address and Illinois
20Retailers Occupation Tax Registration Number of the merchant,
21the dates and location of the event and other reasonable
22information that the Department may require. The report must
23be filed not later than the 20th day of the month next
24following the month during which the event with retail sales
25was held. Any person who fails to file a report required by
26this Section commits a business offense and is subject to a

 

 

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1fine not to exceed $250.
2    Any person engaged in the business of selling tangible
3personal property at retail as a concessionaire or other type
4of seller at the Illinois State Fair, county fairs, art shows,
5flea markets and similar exhibitions or events, or any
6transient merchants, as defined by Section 2 of the Transient
7Merchant Act of 1987, may be required to make a daily report of
8the amount of such sales to the Department and to make a daily
9payment of the full amount of tax due. The Department shall
10impose this requirement when it finds that there is a
11significant risk of loss of revenue to the State at such an
12exhibition or event. Such a finding shall be based on evidence
13that a substantial number of concessionaires or other sellers
14who are not residents of Illinois will be engaging in the
15business of selling tangible personal property at retail at
16the exhibition or event, or other evidence of a significant
17risk of loss of revenue to the State. The Department shall
18notify concessionaires and other sellers affected by the
19imposition of this requirement. In the absence of notification
20by the Department, the concessionaires and other sellers shall
21file their returns as otherwise required in this Section.
22(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
23100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
2415, Section 15-25, eff. 6-5-19; 101-10, Article 25, Section
2525-120, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
266-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.)
 

 

 

HB3143- 149 -LRB102 03588 HLH 13601 b

1    Section 99. Effective date. This Act takes effect upon
2becoming law.