102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
SB3662

 

Introduced 1/21/2022, by Sen. Robert F. Martwick

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 505/5  from Ch. 120, par. 421
35 ILCS 505/5a  from Ch. 120, par. 421a
35 ILCS 505/6  from Ch. 120, par. 422
35 ILCS 505/6a  from Ch. 120, par. 422a

    Amends the Motor Fuel Tax Law. Provides that certain provisions of the Act apply only when the sale of motor fuel is made for use by the purchaser and not for resale. Effective immediately.


LRB102 23497 HLH 32676 b

 

 

A BILL FOR

 

SB3662LRB102 23497 HLH 32676 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 Motor Fuel Tax Law is amended by changing
5Sections 5, 5a, 6, and 6a as follows:
 
6    (35 ILCS 505/5)  (from Ch. 120, par. 421)
7    Sec. 5. Distributor's monthly return. Except as
8hereinafter provided, a person holding a valid unrevoked
9license to act as a distributor of motor fuel shall, between
10the 1st and 20th days of each calendar month, make return to
11the Department, showing an itemized statement of the number of
12invoiced gallons of motor fuel of the types specified in this
13Section which were purchased, acquired, received, or exported
14during the preceding calendar month; the amount of such motor
15fuel produced, refined, compounded, manufactured, blended,
16sold, distributed, exported, and used by the licensed
17distributor during the preceding calendar month; the amount of
18such motor fuel lost or destroyed during the preceding
19calendar month; the amount of such motor fuel on hand at the
20close of business for such month; and such other reasonable
21information as the Department may require. If a distributor's
22only activities with respect to motor fuel are either: (1)
23production of alcohol in quantities of less than 10,000 proof

 

 

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1gallons per year or (2) blending alcohol in quantities of less
2than 10,000 proof gallons per year which such distributor has
3produced, he shall file returns on an annual basis with the
4return for a given year being due by January 20 of the
5following year. Distributors whose total production of alcohol
6(whether blended or not) exceeds 10,000 proof gallons per
7year, based on production during the preceding (calendar) year
8or as reasonably projected by the Department if one calendar
9year's record of production cannot be established, shall file
10returns between the 1st and 20th days of each calendar month as
11hereinabove provided.
12    The types of motor fuel referred to in the preceding
13paragraph are: (A) All products commonly or commercially known
14or sold as gasoline (including casing-head and absorption or
15natural gasoline), gasohol, motor benzol or motor benzene
16regardless of their classification or uses; and (B) all
17combustible gases, not including liquefied natural gas, which
18exist in a gaseous state at 60 degrees Fahrenheit and at 14.7
19pounds per square inch absolute including, but not limited to,
20liquefied petroleum gases used for highway purposes; and (C)
21special fuel. Only those quantities of combustible gases
22(example (B) above) which are used or sold by the distributor
23to be used to propel motor vehicles on the public highways, or
24which are delivered into a storage tank that is located at a
25facility that has withdrawal facilities which are readily
26accessible to and are capable of dispensing combustible gases

 

 

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1into the fuel supply tanks of motor vehicles, shall be subject
2to return. Distributors of liquefied natural gas are not
3required to make returns under this Section with respect to
4that liquefied natural gas unless (i) the liquefied natural
5gas is dispensed into the fuel supply tank of any motor vehicle
6or (ii) the liquefied natural gas is delivered into a storage
7tank that is located at a facility that has withdrawal
8facilities which are readily accessible to and are capable of
9dispensing liquefied natural gas into the fuel supply tanks of
10motor vehicles. For purposes of this Section, a facility is
11considered to have withdrawal facilities that are not "readily
12accessible to and capable of dispensing combustible gases into
13the fuel supply tanks of motor vehicles" only if the
14combustible gases or liquefied natural gas are delivered from:
15(i) a dispenser hose that is short enough so that it will not
16reach the fuel supply tank of a motor vehicle or (ii) a
17dispenser that is enclosed by a fence or other physical
18barrier so that a vehicle cannot pull alongside the dispenser
19to permit fueling. For the purposes of this Act, liquefied
20petroleum gases shall mean and include any material having a
21vapor pressure not exceeding that allowed for commercial
22propane composed predominantly of the following hydrocarbons,
23either by themselves or as mixtures: Propane, Propylene,
24Butane (normal butane or iso-butane) and Butylene (including
25isomers).
26    In case of a sale of special fuel to someone other than a

 

 

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1licensed distributor, or a licensed supplier, for a use only
2by the purchaser other than in motor vehicles and not for
3resale, the distributor shall show in his return the amount of
4invoiced gallons sold and the name and address of the
5purchaser in addition to any other information the Department
6may require.
7    All special fuel sold or used for non-highway purposes
8must have a dye added in accordance with Section 4d of this
9Law.
10    In case of a tax-free sale, as provided in Section 6, of
11motor fuel which the distributor is required by this Section
12to include in his return to the Department, the distributor in
13his return shall show: (1) If the sale is made to another
14licensed distributor the amount sold and the name, address and
15license number of the purchasing distributor; (2) if the sale
16is made to a person where delivery is made outside of this
17State the name and address of such purchaser and the point of
18delivery together with the date and amount delivered; (3) if
19the sale is made to the Federal Government or its
20instrumentalities the amount sold; (4) if the sale is made to a
21municipal corporation owning and operating a local
22transportation system for public service in this State the
23name and address of such purchaser, and the amount sold, as
24evidenced by official forms of exemption certificates properly
25executed and furnished by such purchaser; (5) if the sale is
26made to a privately owned public utility owning and operating

 

 

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12-axle vehicles designed and used for transporting more than 7
2passengers, which vehicles are used as common carriers in
3general transportation of passengers, are not devoted to any
4specialized purpose and are operated entirely within the
5territorial limits of a single municipality or of any group of
6contiguous municipalities or in a close radius thereof, and
7the operations of which are subject to the regulations of the
8Illinois Commerce Commission, then the name and address of
9such purchaser and the amount sold as evidenced by official
10forms of exemption certificates properly executed and
11furnished by the purchaser; (6) if the product sold is special
12fuel and if the sale is made to a licensed supplier under
13conditions which qualify the sale for tax exemption under
14Section 6 of this Act, the amount sold and the name, address
15and license number of the purchaser; and (7) if a sale of
16special fuel is made to someone other than a licensed
17distributor, or a licensed supplier, for a use only by the
18purchaser other than in motor vehicles and not for resale, by
19making a specific notation thereof on the invoice or sales
20slip covering such sales and obtaining such supporting
21documentation as may be required by the Department.
22    All special fuel sold or used for non-highway purposes
23must have a dye added in accordance with Section 4d of this
24Law.
25    A person whose license to act as a distributor of motor
26fuel has been revoked shall make a return to the Department

 

 

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1covering the period from the date of the last return to the
2date of the revocation of the license, which return shall be
3delivered to the Department not later than 10 days from the
4date of the revocation or termination of the license of such
5distributor; the return shall in all other respects be subject
6to the same provisions and conditions as returns by
7distributors licensed under the provisions of this Act.
8    The records, waybills and supporting documents kept by
9railroads and other common carriers in the regular course of
10business shall be prima facie evidence of the contents and
11receipt of cars or tanks covered by those records, waybills or
12supporting documents.
13    If the Department has reason to believe and does believe
14that the amount shown on the return as purchased, acquired,
15received, exported, sold, used, lost or destroyed is
16incorrect, or that an amount of motor fuel of the types
17required by the second paragraph of this Section to be
18reported to the Department has not been correctly reported the
19Department shall fix an amount for such receipt, sales,
20export, use, loss or destruction according to its best
21judgment and information, which amount so fixed by the
22Department shall be prima facie correct. All returns shall be
23made on forms prepared and furnished by the Department, and
24shall contain such other information as the Department may
25reasonably require. The return must be accompanied by
26appropriate computer-generated magnetic media supporting

 

 

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1schedule data in the format required by the Department,
2unless, as provided by rule, the Department grants an
3exception upon petition of a taxpayer. All licensed
4distributors shall report all losses of motor fuel sustained
5on account of fire, theft, spillage, spoilage, leakage, or any
6other provable cause when filing the return for the period
7during which the loss occurred. If the distributor reports
8losses due to fire or theft, then the distributor must include
9fire department or police department reports and any other
10documentation that the Department may require. The mere making
11of the report does not assure the allowance of the loss as a
12reduction in tax liability. Losses of motor fuel as the result
13of evaporation or shrinkage due to temperature variations may
14not exceed 1% of the total gallons in storage at the beginning
15of the month, plus the receipts of gallonage during the month,
16minus the gallonage remaining in storage at the end of the
17month. Any loss reported that is in excess of 1% shall be
18subject to the tax imposed by Section 2 of this Law. On and
19after July 1, 2001, for each 6-month period January through
20June, net losses of motor fuel (for each category of motor fuel
21that is required to be reported on a return) as the result of
22evaporation or shrinkage due to temperature variations may not
23exceed 1% of the total gallons in storage at the beginning of
24each January, plus the receipts of gallonage each January
25through June, minus the gallonage remaining in storage at the
26end of each June. On and after July 1, 2001, for each 6-month

 

 

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1period July through December, net losses of motor fuel (for
2each category of motor fuel that is required to be reported on
3a return) as the result of evaporation or shrinkage due to
4temperature variations may not exceed 1% of the total gallons
5in storage at the beginning of each July, plus the receipts of
6gallonage each July through December, minus the gallonage
7remaining in storage at the end of each December. Any net loss
8reported that is in excess of this amount shall be subject to
9the tax imposed by Section 2 of this Law. For purposes of this
10Section, "net loss" means the number of gallons gained through
11temperature variations minus the number of gallons lost
12through temperature variations or evaporation for each of the
13respective 6-month periods.
14    If any payment provided for in this Section exceeds the
15distributor's liabilities under this Act, as shown on an
16original return, the Department may authorize the distributor
17to credit such excess payment against liability subsequently
18to be remitted to the Department under this Act, in accordance
19with reasonable rules adopted by the Department. If the
20Department subsequently determines that all or any part of the
21credit taken was not actually due to the distributor, the
22distributor's discount shall be reduced by an amount equal to
23the difference between the discount as applied to the credit
24taken and that actually due, and that distributor shall be
25liable for penalties and interest on such difference.
26(Source: P.A. 100-9, eff. 7-1-17; 100-1171, eff. 1-4-19.)
 

 

 

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1    (35 ILCS 505/5a)  (from Ch. 120, par. 421a)
2    Sec. 5a. Supplier's monthly return. A person holding a
3valid unrevoked license to act as a supplier of special fuel
4shall, between the 1st and 20th days of each calendar month,
5make return to the Department showing an itemized statement of
6the number of invoiced gallons of special fuel acquired,
7received, purchased, sold, exported, or used during the
8preceding calendar month; the amount of special fuel sold,
9distributed, exported, and used by the licensed supplier
10during the preceding calendar month; the amount of special
11fuel lost or destroyed during the preceding calendar month;
12the amount of special fuel on hand at the close of business for
13the preceding calendar month; and such other reasonable
14information as the Department may require.
15    A person whose license to act as a supplier of special fuel
16has been revoked shall make a return to the Department
17covering the period from the date of the last return to the
18date of the revocation of the license, which return shall be
19delivered to the Department not later than 10 days from the
20date of the revocation or termination of the license of such
21supplier. The return shall in all other respects be subject to
22the same provisions and conditions as returns by suppliers
23licensed under this Act.
24    The records, waybills and supporting documents kept by
25railroads and other common carriers in the regular course of

 

 

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1business shall be prima facie evidence of the contents and
2receipt of cars or tanks covered by those records, waybills or
3supporting documents.
4    If the Department has reason to believe and does believe
5that the amount shown on the return as purchased, acquired,
6received, sold, exported, used, or lost is incorrect, or that
7an amount of special fuel of the type required by the 1st
8paragraph of this Section to be reported to the Department by
9suppliers has not been correctly reported as a purchase,
10receipt, sale, use, export, or loss the Department shall fix
11an amount for such purchase, receipt, sale, use, export, or
12loss according to its best judgment and information, which
13amount so fixed by the Department shall be prima facie
14correct. All licensed suppliers shall report all losses of
15special fuel sustained on account of fire, theft, spillage,
16spoilage, leakage, or any other provable cause when filing the
17return for the period during which the loss occurred. If the
18supplier reports losses due to fire or theft, then the
19supplier must include fire department or police department
20reports and any other documentation that the Department may
21require. The mere making of the report does not assure the
22allowance of the loss as a reduction in tax liability. Losses
23of special fuel as the result of evaporation or shrinkage due
24to temperature variations may not exceed 1% of the total
25gallons in storage at the beginning of the month, plus the
26receipts of gallonage during the month, minus the gallonage

 

 

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1remaining in storage at the end of the month.
2    Any loss reported that is in excess of 1% shall be subject
3to the tax imposed by Section 2 of this Law. On and after July
41, 2001, for each 6-month period January through June, net
5losses of special fuel (for each category of special fuel that
6is required to be reported on a return) as the result of
7evaporation or shrinkage due to temperature variations may not
8exceed 1% of the total gallons in storage at the beginning of
9each January, plus the receipts of gallonage each January
10through June, minus the gallonage remaining in storage at the
11end of each June. On and after July 1, 2001, for each 6-month
12period July through December, net losses of special fuel (for
13each category of special fuel that is required to be reported
14on a return) as the result of evaporation or shrinkage due to
15temperature variations may not exceed 1% of the total gallons
16in storage at the beginning of each July, plus the receipts of
17gallonage each July through December, minus the gallonage
18remaining in storage at the end of each December. Any net loss
19reported that is in excess of this amount shall be subject to
20the tax imposed by Section 2 of this Law. For purposes of this
21Section, "net loss" means the number of gallons gained through
22temperature variations minus the number of gallons lost
23through temperature variations or evaporation for each of the
24respective 6-month periods.
25    In case of a sale of special fuel to someone other than a
26licensed distributor or licensed supplier for a use only by

 

 

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1the purchaser other than in motor vehicles and not for resale,
2the supplier shall show in his return the amount of invoiced
3gallons sold and the name and address of the purchaser in
4addition to any other information the Department may require.
5    All special fuel sold or used for non-highway purposes
6must have a dye added in accordance with Section 4d of this
7Law.
8    All returns shall be made on forms prepared and furnished
9by the Department and shall contain such other information as
10the Department may reasonably require. The return must be
11accompanied by appropriate computer-generated magnetic media
12supporting schedule data in the format required by the
13Department, unless, as provided by rule, the Department grants
14an exception upon petition of a taxpayer.
15    In case of a tax-free sale, as provided in Section 6a, of
16special fuel which the supplier is required by this Section to
17include in his return to the Department, the supplier in his
18return shall show: (1) If the sale of special fuel is made to
19the Federal Government or its instrumentalities; (2) if the
20sale of special fuel is made to a municipal corporation owning
21and operating a local transportation system for public service
22in this State, the name and address of such purchaser and the
23amount sold, as evidenced by official forms of exemption
24certificates properly executed and furnished by such
25purchaser; (3) if the sale of special fuel is made to a
26privately owned public utility owning and operating 2-axle

 

 

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1vehicles designed and used for transporting more than 7
2passengers, which vehicles are used as common carriers in
3general transportation of passengers, are not devoted to any
4specialized purpose and are operated entirely within the
5territorial limits of a single municipality or of any group of
6contiguous municipalities or in a close radius thereof, and
7the operations of which are subject to the regulations of the
8Illinois Commerce Commission, then the name and address of
9such purchaser and the amount sold, as evidenced by official
10forms of exemption certificates properly executed and
11furnished by such purchaser; (4) if the product sold is
12special fuel and if the sale is made to a licensed supplier or
13to a licensed distributor under conditions which qualify the
14sale for tax exemption under Section 6a of this Act, the amount
15sold and the name, address and license number of such
16purchaser; (5) if a sale of special fuel is made to a person
17where delivery is made outside of this State, the name and
18address of such purchaser and the point of delivery together
19with the date and amount of invoiced gallons delivered; and
20(6) if a sale of special fuel is made to someone other than a
21licensed distributor or a licensed supplier, for a use only by
22the purchaser other than in motor vehicles and not for resale,
23by making a specific notation thereof on the invoice or sales
24slip covering that sale and obtaining such supporting
25documentation as may be required by the Department.
26    All special fuel sold or used for non-highway purposes

 

 

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1must have a dye added in accordance with Section 4d of this
2Law.
3    If any payment provided for in this Section exceeds the
4supplier's liabilities under this Act, as shown on an original
5return, the Department may authorize the supplier to credit
6such excess payment against liability subsequently to be
7remitted to the Department under this Act, in accordance with
8reasonable rules adopted by the Department. If the Department
9subsequently determines that all or any part of the credit
10taken was not actually due to the supplier, the supplier's
11discount shall be reduced by an amount equal to the difference
12between the discount as applied to the credit taken and that
13actually due, and that supplier shall be liable for penalties
14and interest on such difference.
15(Source: P.A. 100-1171, eff. 1-4-19.)
 
16    (35 ILCS 505/6)  (from Ch. 120, par. 422)
17    Sec. 6. Collection of tax; distributors. A distributor who
18sells or distributes any motor fuel, which he is required by
19Section 5 to report to the Department when filing a return,
20shall (except as hereinafter provided) collect at the time of
21such sale and distribution, the amount of tax imposed under
22this Act on all such motor fuel sold and distributed, and at
23the time of making a return, the distributor shall pay to the
24Department the amount so collected less a discount of 2%
25through June 30, 2003 and 1.75% thereafter which is allowed to

 

 

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1reimburse the distributor for the expenses incurred in keeping
2records, preparing and filing returns, collecting and
3remitting the tax and supplying data to the Department on
4request, and shall also pay to the Department an amount equal
5to the amount that would be collectible as a tax in the event
6of a sale thereof on all such motor fuel used by said
7distributor during the period covered by the return. However,
8no payment shall be made based upon dyed diesel fuel used by
9the distributor for non-highway purposes. The discount shall
10only be applicable to the amount of tax payment which
11accompanies a return which is filed timely in accordance with
12Section 5 of this Act. In each subsequent sale of motor fuel on
13which the amount of tax imposed under this Act has been
14collected as provided in this Section, the amount so collected
15shall be added to the selling price, so that the amount of tax
16is paid ultimately by the user of the motor fuel. However, no
17collection or payment shall be made in the case of the sale or
18use of any motor fuel to the extent to which such sale or use
19of motor fuel may not, under the constitution and statutes of
20the United States, be made the subject of taxation by this
21State. A person whose license to act as a distributor of fuel
22has been revoked shall, at the time of making a return, also
23pay to the Department an amount equal to the amount that would
24be collectible as a tax in the event of a sale thereof on all
25motor fuel, which he is required by the second paragraph of
26Section 5 to report to the Department in making a return, and

 

 

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1which he had on hand on the date on which the license was
2revoked, and with respect to which no tax had been previously
3paid under this Act.
4    A distributor may make tax free sales of motor fuel, with
5respect to which he is otherwise required to collect the tax,
6only as specified in the following items 1 through 7.
7        1. When the sale is made to a person holding a valid
8    unrevoked license as a distributor, by making a specific
9    notation thereof on invoices or sales slip covering each
10    sale.
11        2. When the sale is made with delivery to a purchaser
12    outside of this State.
13        3. When the sale is made to the Federal Government or
14    its instrumentalities.
15        4. When the sale is made to a municipal corporation
16    owning and operating a local transportation system for
17    public service in this State when an official certificate
18    of exemption is obtained in lieu of the tax.
19        5. When the sale is made to a privately owned public
20    utility owning and operating 2 axle vehicles designed and
21    used for transporting more than 7 passengers, which
22    vehicles are used as common carriers in general
23    transportation of passengers, are not devoted to any
24    specialized purpose and are operated entirely within the
25    territorial limits of a single municipality or of any
26    group of contiguous municipalities, or in a close radius

 

 

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1    thereof, and the operations of which are subject to the
2    regulations of the Illinois Commerce Commission, when an
3    official certificate of exemption is obtained in lieu of
4    the tax.
5        6. When a sale of special fuel is made to a person
6    holding a valid, unrevoked license as a supplier, by
7    making a specific notation thereof on the invoice or sales
8    slip covering each such sale.
9        7. When a sale of dyed diesel fuel is made to someone
10    other than a licensed distributor or a licensed supplier
11    for non-highway use only by the purchaser and not for
12    resale, purposes and the fuel is (i) delivered from a
13    vehicle designed for the specific purpose of such sales
14    and delivered directly into a stationary bulk storage tank
15    that displays the notice required by Section 4f of this
16    Act, (ii) delivered from a vehicle designed for the
17    specific purpose of such sales and delivered directly into
18    the fuel supply tanks of non-highway vehicles that are not
19    required to be registered for highway use, or (iii)
20    dispensed from a dyed diesel fuel dispensing facility that
21    has withdrawal facilities that are not readily accessible
22    to and are not capable of dispensing dyed diesel fuel into
23    the fuel supply tank of a motor vehicle.
24        A specific notation is required on the invoice or
25    sales slip covering such sales, and any supporting
26    documentation that may be required by the Department must

 

 

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1    be obtained by the distributor. The distributor shall
2    obtain and keep the supporting documentation in such form
3    as the Department may require by rule.
4        For purposes of this item 7, a dyed diesel fuel
5    dispensing facility is considered to have withdrawal
6    facilities that are "not readily accessible to and not
7    capable of dispensing dyed diesel fuel into the fuel
8    supply tank of a motor vehicle" only if the dyed diesel
9    fuel is delivered from: (i) a dispenser hose that is short
10    enough so that it will not reach the fuel supply tank of a
11    motor vehicle or (ii) a dispenser that is enclosed by a
12    fence or other physical barrier so that a vehicle cannot
13    pull alongside the dispenser to permit fueling.
14        8. (Blank).
15    All special fuel sold or used for non-highway purposes
16must have a dye added in accordance with Section 4d of this
17Law.
18    All suits or other proceedings brought for the purpose of
19recovering any taxes, interest or penalties due the State of
20Illinois under this Act may be maintained in the name of the
21Department.
22(Source: P.A. 96-1384, eff. 7-29-10.)
 
23    (35 ILCS 505/6a)  (from Ch. 120, par. 422a)
24    Sec. 6a. Collection of tax; suppliers. A supplier, other
25than a licensed distributor, who sells or distributes any

 

 

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1special fuel, which he is required by Section 5a to report to
2the Department when filing a return, shall (except as
3hereinafter provided) collect at the time of such sale and
4distribution, the amount of tax imposed under this Act on all
5such special fuel sold and distributed, and at the time of
6making a return, the supplier shall pay to the Department the
7amount so collected less a discount of 2% through June 30, 2003
8and 1.75% thereafter which is allowed to reimburse the
9supplier for the expenses incurred in keeping records,
10preparing and filing returns, collecting and remitting the tax
11and supplying data to the Department on request, and shall
12also pay to the Department an amount equal to the amount that
13would be collectible as a tax in the event of a sale thereof on
14all such special fuel used by said supplier during the period
15covered by the return. However, no payment shall be made based
16upon dyed diesel fuel used by said supplier for non-highway
17purposes. The discount shall only be applicable to the amount
18of tax payment which accompanies a return which is filed
19timely in accordance with Section 5(a) of this Act. In each
20subsequent sale of special fuel on which the amount of tax
21imposed under this Act has been collected as provided in this
22Section, the amount so collected shall be added to the selling
23price, so that the amount of tax is paid ultimately by the user
24of the special fuel. However, no collection or payment shall
25be made in the case of the sale or use of any special fuel to
26the extent to which such sale or use of motor fuel may not,

 

 

SB3662- 20 -LRB102 23497 HLH 32676 b

1under the Constitution and statutes of the United States, be
2made the subject of taxation by this State.
3    A person whose license to act as supplier of special fuel
4has been revoked shall, at the time of making a return, also
5pay to the Department an amount equal to the amount that would
6be collectible as a tax in the event of a sale thereof on all
7special fuel, which he is required by the 1st paragraph of
8Section 5a to report to the Department in making a return.
9    A supplier may make tax-free sales of special fuel, with
10respect to which he is otherwise required to collect the tax,
11only as specified in the following items 1 through 7.
12        1. When the sale is made to the federal government or
13    its instrumentalities.
14        2. When the sale is made to a municipal corporation
15    owning and operating a local transportation system for
16    public service in this State when an official certificate
17    of exemption is obtained in lieu of the tax.
18        3. When the sale is made to a privately owned public
19    utility owning and operating 2 axle vehicles designed and
20    used for transporting more than 7 passengers, which
21    vehicles are used as common carriers in general
22    transportation of passengers, are not devoted to any
23    specialized purpose and are operated entirely within the
24    territorial limits of a single municipality or of any
25    group of contiguous municipalities, or in a close radius
26    thereof, and the operations of which are subject to the

 

 

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1    regulations of the Illinois Commerce Commission, when an
2    official certificate of exemption is obtained in lieu of
3    the tax.
4        4. When a sale is made to a person holding a valid
5    unrevoked license as a supplier or a distributor by making
6    a specific notation thereof on invoice or sales slip
7    covering each such sale.
8        5. When a sale of dyed diesel fuel is made to someone
9    other than a licensed distributor or licensed supplier for
10    non-highway use only by the purchaser and not for resale,
11    purposes and the fuel is (i) delivered from a vehicle
12    designed for the specific purpose of such sales and
13    delivered directly into a stationary bulk storage tank
14    that displays the notice required by Section 4f of this
15    Act, (ii) delivered from a vehicle designed for the
16    specific purpose of such sales and delivered directly into
17    the fuel supply tanks of non-highway vehicles that are not
18    required to be registered for highway use, or (iii)
19    dispensed from a dyed diesel fuel dispensing facility that
20    has withdrawal facilities that are not readily accessible
21    to and are not capable of dispensing dyed diesel fuel into
22    the fuel supply tank of a motor vehicle.
23        A specific notation is required on the invoice or
24    sales slip covering such sales, and any supporting
25    documentation that may be required by the Department must
26    be obtained by the supplier. The supplier shall obtain and

 

 

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1    keep the supporting documentation in such form as the
2    Department may require by rule.
3        For purposes of this item 5, a dyed diesel fuel
4    dispensing facility is considered to have withdrawal
5    facilities that are "not readily accessible to and not
6    capable of dispensing dyed diesel fuel into the fuel
7    supply tank of a motor vehicle" only if the dyed diesel
8    fuel is delivered from: (i) a dispenser hose that is short
9    enough so that it will not reach the fuel supply tank of a
10    motor vehicle or (ii) a dispenser that is enclosed by a
11    fence or other physical barrier so that a vehicle cannot
12    pull alongside the dispenser to permit fueling.
13        6. (Blank).
14        7. When a sale of special fuel is made to a person
15    where delivery is made outside of this State.
16    All special fuel sold or used for non-highway purposes
17must have a dye added in accordance with Section 4d of this
18Law.
19    All suits or other proceedings brought for the purpose of
20recovering any taxes, interest or penalties due the State of
21Illinois under this Act may be maintained in the name of the
22Department.
23(Source: P.A. 96-1384, eff. 7-29-10.)
 
24    Section 99. Effective date. This Act takes effect upon
25becoming law.