Rep. Martin J. Moylan

Filed: 5/10/2023

 

 


 

 


 
10300HB0610ham001LRB103 04195 HLH 61720 a

1
AMENDMENT TO HOUSE BILL 610

2    AMENDMENT NO. ______. Amend House Bill 610 by replacing
3everything after the enacting clause with the following:
 
4    "Section 1. Short title. This Act may be cited as the
5Megaproject Sports and Entertainment Facility Admission Tax
6Act.
 
7    Section 5. Definitions. As used in this Act:
8    "Department" means the Department of Revenue.
9    "Megaproject property" means property covered by a
10megaproject certificate issued pursuant to Division 22 of
11Article 10 of the Property Tax Code.
12    "Owner" means the owner of a sports and entertainment
13facility located on megaproject property.
14    "Person" means any individual, partnership, corporation,
15association, governmental subdivision, or public or private
16organization.

 

 

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1    "Sports and entertainment facility" means a stadium,
2arena, or other similar structure for the holding of athletic
3contests and other events and gatherings, including, but not
4limited to, the following: baseball events, football events,
5and automobile racing; musical, dramatic, and other artistic,
6cultural, or social events; public meetings; and other public
7events.
 
8    Section 10. Tax imposed. Beginning on the first day of the
9first month to occur not less than 60 days after the Department
10issues a megaproject certificate pursuant to Division 22 of
11Article 10 of the Property Tax Code and continuing through the
12last day of the calendar month in which the incentive period
13expires, as defined in Section 10-910 of the Property Tax
14Code, a tax is imposed upon admission to a sports and
15entertainment facility located on the megaproject property.
16The rate of the tax under this Act is $3 for each individual
17admitted to the sports and entertainment facility. The owner
18shall collect and remit the tax imposed under this Act. The tax
19under this Act shall be paid on a per-admission basis, except
20that an individual who exits a sports and entertainment
21facility and reenters that sports and entertainment facility
22on the same day shall be subject only to the initial admission
23tax. The Department may issue tax-free passes to agents of the
24owner, employees of the owner, and other persons who provide
25goods and services at the sports and entertainment facility

 

 

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1pursuant to a contract or agreement with the owner. Those
2tax-free passes shall allow those individuals to access the
3sports and entertainment facility without incurring the tax
4imposed under this Act.
 
5    Section 15. Returns.
6    (a) On or before the 25th day of each calendar month, each
7person who is required to collect and remit the tax under this
8Act shall file a return with the Department stating:
9        (1) the name of the person required to collect and
10    remit the tax;
11        (2) the address of the person's principal place of
12    business;
13        (3) the address of the sports and entertainment
14    facility;
15        (4) the number of taxable admissions to the sports and
16    entertainment facility during the period covered by the
17    return;
18        (5) the total amount of tax due under this Act for the
19    period covered by the return; and
20        (6) such other information as the Department may
21    require.
22    (b) The person filing the return under this Act shall, at
23the time of filing the return, pay to the Department the amount
24of tax imposed by this Act.
 

 

 

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1    Section 17. Sports Facilities Bond Repayment Trust Fund;
2distribution of proceeds.
3    (a) Within 90 days after the effective date of this Act,
4the Department shall certify the reimbursement amount to the
5State Comptroller and the State Treasurer. For the purposes of
6this Section, the reimbursement amount is an amount equal to
7the sum of (i) the total amount paid into the Illinois Sports
8Facilities Fund under Section 13.1 of the State Revenue
9Sharing Act and Section 6 of the Hotel Operators' Occupation
10Tax Act on or after June 1, 2001 (the effective date of Public
11Act 91-935) and before the effective date of this Act as a
12reallocation of moneys due to the City of Chicago from the
13Local Government Distributive Fund and (ii) the amount
14projected by the Department to be paid into the Illinois
15Sports Facilities Fund under Section 13.1 of the State Revenue
16Sharing Act and Section 6 of the Hotel Operators' Occupation
17Tax Act on or after the effective date of this Act as a
18reallocation of moneys due to the City of Chicago from the
19Local Government Distributive Fund.
20    (b) The Sports Facilities Bond Repayment Trust Fund is
21hereby created as a trust fund to be held outside of the State
22Treasury with the State Treasurer, ex officio, as custodian.
23Moneys in the Trust Fund shall be used solely as provided in
24this Section. All deposits into the Trust Fund shall be held in
25the Trust Fund by the State Treasurer separate and apart from
26all public moneys or funds of this State. Any interest earned

 

 

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1on moneys in the Sports Facilities Bond Repayment Trust Fund
2shall be deposited into the Sports Facilities Bond Repayment
3Trust Fund. Moneys in the Sports Facilities Bond Repayment
4Trust Fund shall be paid to the City of Chicago upon order of
5the Comptroller and in accordance with the directions
6contained in the certification under subsection (a).
7    (c) The proceeds of the tax imposed under this Act shall be
8paid into the Sports Facilities Bond Repayment Trust Fund
9until the total reimbursement amount has been paid into the
10Sports Facilities Bond Repayment Trust Fund. Once the total
11reimbursement amount has been deposited into the Sports
12Facilities Bond Repayment Trust Fund, the proceeds of the tax
13under this Act shall be paid into the Common School Fund.
 
14    Section 20. Incorporation of the Retailers' Occupation Tax
15Act and the Uniform Penalty and Interest Act. The Department
16shall administer and collect the admission tax imposed by this
17Act, to the extent practicable, in a manner consistent with
18the provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g,
195i, 5j, 6, 6a, 6b, 6c, 8, 9 and 10 of the Retailers' Occupation
20Tax Act and Section 3-7 of the Uniform Penalty and Interest
21Act.
 
22    Section 25. Rulemaking. The Department shall adopt rules
23necessary for the implementation of this Act.
 

 

 

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1    Section 900. The State Finance Act is amended by adding
2Sections 5.990 and 6z-139 as follows:
 
3    (30 ILCS 105/5.990 new)
4    Sec. 5.990. The Arlington Megaproject Infrastructure Fund.
 
5    (30 ILCS 105/6z-139 new)
6    Sec. 6z-139. The Arlington Megaproject Infrastructure
7Fund.
8    (a) The Arlington Megaproject Infrastructure Fund is
9created as a special fund in the State treasury. The entities
10receiving disbursements under subsection (b) of this Section
11may use funds received from the Arlington Megaproject
12Infrastructure Fund only for capital projects and
13infrastructure improvements. All interest earned on moneys in
14the Fund shall be deposited into the Fund. The Fund shall not
15be subject to administrative charges or chargebacks,
16including, but not limited to, those authorized under Section
178h.
18    (b) On or before the last day of each month, the State
19Treasurer and the State Comptroller shall distribute the
20available balance in the Arlington Megaproject Infrastructure
21Fund as follows:
22        (1) 30% to the Village of Arlington Heights;
23        (2) 14% to the Village of Palatine;
24        (3) 14% to the City of Rolling Meadows;

 

 

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1        (4) 6% to Cook County;
2        (5) 6% to the Village of Buffalo Grove;
3        (6) 6% to the Village of Elk Grove Village;
4        (7) 6% to the Village of Mount Prospect;
5        (8) 6% to the City of Prospect Heights;
6        (9) 6% to the Village of Schaumburg; and
7        (10) 6% to the Village of Wheeling.
 
8    Section 905. The Use Tax Act is amended by changing
9Sections 3-5 and 9 as follows:
 
10    (35 ILCS 105/3-5)
11    Sec. 3-5. Exemptions. Use of the following tangible
12personal property is exempt from the tax imposed by this Act:
13    (1) Personal property purchased from a corporation,
14society, association, foundation, institution, or
15organization, other than a limited liability company, that is
16organized and operated as a not-for-profit service enterprise
17for the benefit of persons 65 years of age or older if the
18personal property was not purchased by the enterprise for the
19purpose of resale by the enterprise.
20    (2) Personal property purchased by a not-for-profit
21Illinois county fair association for use in conducting,
22operating, or promoting the county fair.
23    (3) Personal property purchased by a not-for-profit arts
24or cultural organization that establishes, by proof required

 

 

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1by the Department by rule, that it has received an exemption
2under Section 501(c)(3) of the Internal Revenue Code and that
3is organized and operated primarily for the presentation or
4support of arts or cultural programming, activities, or
5services. These organizations include, but are not limited to,
6music and dramatic arts organizations such as symphony
7orchestras and theatrical groups, arts and cultural service
8organizations, local arts councils, visual arts organizations,
9and media arts organizations. On and after July 1, 2001 (the
10effective date of Public Act 92-35), however, an entity
11otherwise eligible for this exemption shall not make tax-free
12purchases unless it has an active identification number issued
13by the Department.
14    (4) Personal property purchased by a governmental body, by
15a corporation, society, association, foundation, or
16institution organized and operated exclusively for charitable,
17religious, or educational purposes, or by a not-for-profit
18corporation, society, association, foundation, institution, or
19organization that has no compensated officers or employees and
20that is organized and operated primarily for the recreation of
21persons 55 years of age or older. A limited liability company
22may qualify for the exemption under this paragraph only if the
23limited liability company is organized and operated
24exclusively for educational purposes. On and after July 1,
251987, however, no entity otherwise eligible for this exemption
26shall make tax-free purchases unless it has an active

 

 

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1exemption identification number issued by the Department.
2    (5) Until July 1, 2003, a passenger car that is a
3replacement vehicle to the extent that the purchase price of
4the car is subject to the Replacement Vehicle Tax.
5    (6) Until July 1, 2003 and beginning again on September 1,
62004 through August 30, 2014, graphic arts machinery and
7equipment, including repair and replacement parts, both new
8and used, and including that manufactured on special order,
9certified by the purchaser to be used primarily for graphic
10arts production, and including machinery and equipment
11purchased for lease. Equipment includes chemicals or chemicals
12acting as catalysts but only if the chemicals or chemicals
13acting as catalysts effect a direct and immediate change upon
14a graphic arts product. Beginning on July 1, 2017, graphic
15arts machinery and equipment is included in the manufacturing
16and assembling machinery and equipment exemption under
17paragraph (18).
18    (7) Farm chemicals.
19    (8) Legal tender, currency, medallions, or gold or silver
20coinage issued by the State of Illinois, the government of the
21United States of America, or the government of any foreign
22country, and bullion.
23    (9) Personal property purchased from a teacher-sponsored
24student organization affiliated with an elementary or
25secondary school located in Illinois.
26    (10) A motor vehicle that is used for automobile renting,

 

 

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1as defined in the Automobile Renting Occupation and Use Tax
2Act.
3    (11) Farm machinery and equipment, both new and used,
4including that manufactured on special order, certified by the
5purchaser to be used primarily for production agriculture or
6State or federal agricultural programs, including individual
7replacement parts for the machinery and equipment, including
8machinery and equipment purchased for lease, and including
9implements of husbandry defined in Section 1-130 of the
10Illinois Vehicle Code, farm machinery and agricultural
11chemical and fertilizer spreaders, and nurse wagons required
12to be registered under Section 3-809 of the Illinois Vehicle
13Code, but excluding other motor vehicles required to be
14registered under the Illinois Vehicle Code. Horticultural
15polyhouses or hoop houses used for propagating, growing, or
16overwintering plants shall be considered farm machinery and
17equipment under this item (11). Agricultural chemical tender
18tanks and dry boxes shall include units sold separately from a
19motor vehicle required to be licensed and units sold mounted
20on a motor vehicle required to be licensed if the selling price
21of the tender is separately stated.
22    Farm machinery and equipment shall include precision
23farming equipment that is installed or purchased to be
24installed on farm machinery and equipment including, but not
25limited to, tractors, harvesters, sprayers, planters, seeders,
26or spreaders. Precision farming equipment includes, but is not

 

 

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1limited to, soil testing sensors, computers, monitors,
2software, global positioning and mapping systems, and other
3such equipment.
4    Farm machinery and equipment also includes computers,
5sensors, software, and related equipment used primarily in the
6computer-assisted operation of production agriculture
7facilities, equipment, and activities such as, but not limited
8to, the collection, monitoring, and correlation of animal and
9crop data for the purpose of formulating animal diets and
10agricultural chemicals. This item (11) is exempt from the
11provisions of Section 3-90.
12    (12) Until June 30, 2013, fuel and petroleum products sold
13to or used by an air common carrier, certified by the carrier
14to be used for consumption, shipment, or storage in the
15conduct of its business as an air common carrier, for a flight
16destined for or returning from a location or locations outside
17the United States without regard to previous or subsequent
18domestic stopovers.
19    Beginning July 1, 2013, fuel and petroleum products sold
20to or used by an air carrier, certified by the carrier to be
21used for consumption, shipment, or storage in the conduct of
22its business as an air common carrier, for a flight that (i) is
23engaged in foreign trade or is engaged in trade between the
24United States and any of its possessions and (ii) transports
25at least one individual or package for hire from the city of
26origination to the city of final destination on the same

 

 

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1aircraft, without regard to a change in the flight number of
2that aircraft.
3    (13) Proceeds of mandatory service charges separately
4stated on customers' bills for the purchase and consumption of
5food and beverages purchased at retail from a retailer, to the
6extent that the proceeds of the service charge are in fact
7turned over as tips or as a substitute for tips to the
8employees who participate directly in preparing, serving,
9hosting or cleaning up the food or beverage function with
10respect to which the service charge is imposed.
11    (14) Until July 1, 2003, oil field exploration, drilling,
12and production equipment, including (i) rigs and parts of
13rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)
14pipe and tubular goods, including casing and drill strings,
15(iii) pumps and pump-jack units, (iv) storage tanks and flow
16lines, (v) any individual replacement part for oil field
17exploration, drilling, and production equipment, and (vi)
18machinery and equipment purchased for lease; but excluding
19motor vehicles required to be registered under the Illinois
20Vehicle Code.
21    (15) Photoprocessing machinery and equipment, including
22repair and replacement parts, both new and used, including
23that manufactured on special order, certified by the purchaser
24to be used primarily for photoprocessing, and including
25photoprocessing machinery and equipment purchased for lease.
26    (16) Until July 1, 2028, coal and aggregate exploration,

 

 

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1mining, off-highway hauling, processing, maintenance, and
2reclamation equipment, including replacement parts and
3equipment, and including equipment purchased for lease, but
4excluding motor vehicles required to be registered under the
5Illinois Vehicle Code. The changes made to this Section by
6Public Act 97-767 apply on and after July 1, 2003, but no claim
7for credit or refund is allowed on or after August 16, 2013
8(the effective date of Public Act 98-456) for such taxes paid
9during the period beginning July 1, 2003 and ending on August
1016, 2013 (the effective date of Public Act 98-456).
11    (17) Until July 1, 2003, distillation machinery and
12equipment, sold as a unit or kit, assembled or installed by the
13retailer, certified by the user to be used only for the
14production of ethyl alcohol that will be used for consumption
15as motor fuel or as a component of motor fuel for the personal
16use of the user, and not subject to sale or resale.
17    (18) Manufacturing and assembling machinery and equipment
18used primarily in the process of manufacturing or assembling
19tangible personal property for wholesale or retail sale or
20lease, whether that sale or lease is made directly by the
21manufacturer or by some other person, whether the materials
22used in the process are owned by the manufacturer or some other
23person, or whether that sale or lease is made apart from or as
24an incident to the seller's engaging in the service occupation
25of producing machines, tools, dies, jigs, patterns, gauges, or
26other similar items of no commercial value on special order

 

 

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1for a particular purchaser. The exemption provided by this
2paragraph (18) includes production related tangible personal
3property, as defined in Section 3-50, purchased on or after
4July 1, 2019. The exemption provided by this paragraph (18)
5does not include machinery and equipment used in (i) the
6generation of electricity for wholesale or retail sale; (ii)
7the generation or treatment of natural or artificial gas for
8wholesale or retail sale that is delivered to customers
9through pipes, pipelines, or mains; or (iii) the treatment of
10water for wholesale or retail sale that is delivered to
11customers through pipes, pipelines, or mains. The provisions
12of Public Act 98-583 are declaratory of existing law as to the
13meaning and scope of this exemption. Beginning on July 1,
142017, the exemption provided by this paragraph (18) includes,
15but is not limited to, graphic arts machinery and equipment,
16as defined in paragraph (6) of this Section.
17    (19) Personal property delivered to a purchaser or
18purchaser's donee inside Illinois when the purchase order for
19that personal property was received by a florist located
20outside Illinois who has a florist located inside Illinois
21deliver the personal property.
22    (20) Semen used for artificial insemination of livestock
23for direct agricultural production.
24    (21) Horses, or interests in horses, registered with and
25meeting the requirements of any of the Arabian Horse Club
26Registry of America, Appaloosa Horse Club, American Quarter

 

 

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1Horse Association, United States Trotting Association, or
2Jockey Club, as appropriate, used for purposes of breeding or
3racing for prizes. This item (21) is exempt from the
4provisions of Section 3-90, and the exemption provided for
5under this item (21) applies for all periods beginning May 30,
61995, but no claim for credit or refund is allowed on or after
7January 1, 2008 for such taxes paid during the period
8beginning May 30, 2000 and ending on January 1, 2008.
9    (22) Computers and communications equipment utilized for
10any hospital purpose and equipment used in the diagnosis,
11analysis, or treatment of hospital patients purchased by a
12lessor who leases the equipment, under a lease of one year or
13longer executed or in effect at the time the lessor would
14otherwise be subject to the tax imposed by this Act, to a
15hospital that has been issued an active tax exemption
16identification number by the Department under Section 1g of
17the Retailers' Occupation Tax Act. If the equipment is leased
18in a manner that does not qualify for this exemption or is used
19in any other non-exempt manner, the lessor shall be liable for
20the tax imposed under this Act or the Service Use Tax Act, as
21the case may be, based on the fair market value of the property
22at the time the non-qualifying use occurs. No lessor shall
23collect or attempt to collect an amount (however designated)
24that purports to reimburse that lessor for the tax imposed by
25this Act or the Service Use Tax Act, as the case may be, if the
26tax has not been paid by the lessor. If a lessor improperly

 

 

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1collects any such amount from the lessee, the lessee shall
2have a legal right to claim a refund of that amount from the
3lessor. If, however, that amount is not refunded to the lessee
4for any reason, the lessor is liable to pay that amount to the
5Department.
6    (23) Personal property purchased by a lessor who leases
7the property, under a lease of one year or longer executed or
8in effect at the time the lessor would otherwise be subject to
9the tax imposed by this Act, to a governmental body that has
10been issued an active sales tax exemption identification
11number by the Department under Section 1g of the Retailers'
12Occupation Tax Act. If the property is leased in a manner that
13does not qualify for this exemption or used in any other
14non-exempt manner, the lessor shall be liable for the tax
15imposed under this Act or the Service Use Tax Act, as the case
16may be, based on the fair market value of the property at the
17time the non-qualifying use occurs. No lessor shall collect or
18attempt to collect an amount (however designated) that
19purports to reimburse that lessor for the tax imposed by this
20Act or the Service Use Tax Act, as the case may be, if the tax
21has not been paid by the lessor. If a lessor improperly
22collects any such amount from the lessee, the lessee shall
23have a legal right to claim a refund of that amount from the
24lessor. If, however, that amount is not refunded to the lessee
25for any reason, the lessor is liable to pay that amount to the
26Department.

 

 

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1    (24) Beginning with taxable years ending on or after
2December 31, 1995 and ending with taxable years ending on or
3before December 31, 2004, personal property that is donated
4for disaster relief to be used in a State or federally declared
5disaster area in Illinois or bordering Illinois by a
6manufacturer or retailer that is registered in this State to a
7corporation, society, association, foundation, or institution
8that has been issued a sales tax exemption identification
9number by the Department that assists victims of the disaster
10who reside within the declared disaster area.
11    (25) Beginning with taxable years ending on or after
12December 31, 1995 and ending with taxable years ending on or
13before December 31, 2004, personal property that is used in
14the performance of infrastructure repairs in this State,
15including but not limited to municipal roads and streets,
16access roads, bridges, sidewalks, waste disposal systems,
17water and sewer line extensions, water distribution and
18purification facilities, storm water drainage and retention
19facilities, and sewage treatment facilities, resulting from a
20State or federally declared disaster in Illinois or bordering
21Illinois when such repairs are initiated on facilities located
22in the declared disaster area within 6 months after the
23disaster.
24    (26) Beginning July 1, 1999, game or game birds purchased
25at a "game breeding and hunting preserve area" as that term is
26used in the Wildlife Code. This paragraph is exempt from the

 

 

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1provisions of Section 3-90.
2    (27) A motor vehicle, as that term is defined in Section
31-146 of the Illinois Vehicle Code, that is donated to a
4corporation, limited liability company, society, association,
5foundation, or institution that is determined by the
6Department to be organized and operated exclusively for
7educational purposes. For purposes of this exemption, "a
8corporation, limited liability company, society, association,
9foundation, or institution organized and operated exclusively
10for educational purposes" means all tax-supported public
11schools, private schools that offer systematic instruction in
12useful branches of learning by methods common to public
13schools and that compare favorably in their scope and
14intensity with the course of study presented in tax-supported
15schools, and vocational or technical schools or institutes
16organized and operated exclusively to provide a course of
17study of not less than 6 weeks duration and designed to prepare
18individuals to follow a trade or to pursue a manual,
19technical, mechanical, industrial, business, or commercial
20occupation.
21    (28) Beginning January 1, 2000, personal property,
22including food, purchased through fundraising events for the
23benefit of a public or private elementary or secondary school,
24a group of those schools, or one or more school districts if
25the events are sponsored by an entity recognized by the school
26district that consists primarily of volunteers and includes

 

 

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1parents and teachers of the school children. This paragraph
2does not apply to fundraising events (i) for the benefit of
3private home instruction or (ii) for which the fundraising
4entity purchases the personal property sold at the events from
5another individual or entity that sold the property for the
6purpose of resale by the fundraising entity and that profits
7from the sale to the fundraising entity. This paragraph is
8exempt from the provisions of Section 3-90.
9    (29) Beginning January 1, 2000 and through December 31,
102001, new or used automatic vending machines that prepare and
11serve hot food and beverages, including coffee, soup, and
12other items, and replacement parts for these machines.
13Beginning January 1, 2002 and through June 30, 2003, machines
14and parts for machines used in commercial, coin-operated
15amusement and vending business if a use or occupation tax is
16paid on the gross receipts derived from the use of the
17commercial, coin-operated amusement and vending machines. This
18paragraph is exempt from the provisions of Section 3-90.
19    (30) Beginning January 1, 2001 and through June 30, 2016,
20food for human consumption that is to be consumed off the
21premises where it is sold (other than alcoholic beverages,
22soft drinks, and food that has been prepared for immediate
23consumption) and prescription and nonprescription medicines,
24drugs, medical appliances, and insulin, urine testing
25materials, syringes, and needles used by diabetics, for human
26use, when purchased for use by a person receiving medical

 

 

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1assistance under Article V of the Illinois Public Aid Code who
2resides in a licensed long-term care facility, as defined in
3the Nursing Home Care Act, or in a licensed facility as defined
4in the ID/DD Community Care Act, the MC/DD Act, or the
5Specialized Mental Health Rehabilitation Act of 2013.
6    (31) Beginning on August 2, 2001 (the effective date of
7Public Act 92-227), computers and communications equipment
8utilized for any hospital purpose and equipment used in the
9diagnosis, analysis, or treatment of hospital patients
10purchased by a lessor who leases the equipment, under a lease
11of one year or longer executed or in effect at the time the
12lessor would otherwise be subject to the tax imposed by this
13Act, to a hospital that has been issued an active tax exemption
14identification number by the Department under Section 1g of
15the Retailers' Occupation Tax Act. If the equipment is leased
16in a manner that does not qualify for this exemption or is used
17in any other nonexempt manner, the lessor shall be liable for
18the tax imposed under this Act or the Service Use Tax Act, as
19the case may be, based on the fair market value of the property
20at the time the nonqualifying use occurs. No lessor shall
21collect or attempt to collect an amount (however designated)
22that purports to reimburse that lessor for the tax imposed by
23this Act or the Service Use Tax Act, as the case may be, if the
24tax has not been paid by the lessor. If a lessor improperly
25collects any such amount from the lessee, the lessee shall
26have a legal right to claim a refund of that amount from the

 

 

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1lessor. If, however, that amount is not refunded to the lessee
2for any reason, the lessor is liable to pay that amount to the
3Department. This paragraph is exempt from the provisions of
4Section 3-90.
5    (32) Beginning on August 2, 2001 (the effective date of
6Public Act 92-227), personal property purchased by a lessor
7who leases the property, under a lease of one year or longer
8executed or in effect at the time the lessor would otherwise be
9subject to the tax imposed by this Act, to a governmental body
10that has been issued an active sales tax exemption
11identification number by the Department under Section 1g of
12the Retailers' Occupation Tax Act. If the property is leased
13in a manner that does not qualify for this exemption or used in
14any other nonexempt manner, the lessor shall be liable for the
15tax imposed under this Act or the Service Use Tax Act, as the
16case may be, based on the fair market value of the property at
17the time the nonqualifying use occurs. No lessor shall collect
18or attempt to collect an amount (however designated) that
19purports to reimburse that lessor for the tax imposed by this
20Act or the Service Use Tax Act, as the case may be, if the tax
21has not been paid by the lessor. If a lessor improperly
22collects any such amount from the lessee, the lessee shall
23have a legal right to claim a refund of that amount from the
24lessor. If, however, that amount is not refunded to the lessee
25for any reason, the lessor is liable to pay that amount to the
26Department. This paragraph is exempt from the provisions of

 

 

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1Section 3-90.
2    (33) On and after July 1, 2003 and through June 30, 2004,
3the use in this State of motor vehicles of the second division
4with a gross vehicle weight in excess of 8,000 pounds and that
5are subject to the commercial distribution fee imposed under
6Section 3-815.1 of the Illinois Vehicle Code. Beginning on
7July 1, 2004 and through June 30, 2005, the use in this State
8of motor vehicles of the second division: (i) with a gross
9vehicle weight rating in excess of 8,000 pounds; (ii) that are
10subject to the commercial distribution fee imposed under
11Section 3-815.1 of the Illinois Vehicle Code; and (iii) that
12are primarily used for commercial purposes. Through June 30,
132005, this exemption applies to repair and replacement parts
14added after the initial purchase of such a motor vehicle if
15that motor vehicle is used in a manner that would qualify for
16the rolling stock exemption otherwise provided for in this
17Act. For purposes of this paragraph, the term "used for
18commercial purposes" means the transportation of persons or
19property in furtherance of any commercial or industrial
20enterprise, whether for-hire or not.
21    (34) Beginning January 1, 2008, tangible personal property
22used in the construction or maintenance of a community water
23supply, as defined under Section 3.145 of the Environmental
24Protection Act, that is operated by a not-for-profit
25corporation that holds a valid water supply permit issued
26under Title IV of the Environmental Protection Act. This

 

 

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1paragraph is exempt from the provisions of Section 3-90.
2    (35) Beginning January 1, 2010 and continuing through
3December 31, 2024, materials, parts, equipment, components,
4and furnishings incorporated into or upon an aircraft as part
5of the modification, refurbishment, completion, replacement,
6repair, or maintenance of the aircraft. This exemption
7includes consumable supplies used in the modification,
8refurbishment, completion, replacement, repair, and
9maintenance of aircraft, but excludes any materials, parts,
10equipment, components, and consumable supplies used in the
11modification, replacement, repair, and maintenance of aircraft
12engines or power plants, whether such engines or power plants
13are installed or uninstalled upon any such aircraft.
14"Consumable supplies" include, but are not limited to,
15adhesive, tape, sandpaper, general purpose lubricants,
16cleaning solution, latex gloves, and protective films. This
17exemption applies only to the use of qualifying tangible
18personal property by persons who modify, refurbish, complete,
19repair, replace, or maintain aircraft and who (i) hold an Air
20Agency Certificate and are empowered to operate an approved
21repair station by the Federal Aviation Administration, (ii)
22have a Class IV Rating, and (iii) conduct operations in
23accordance with Part 145 of the Federal Aviation Regulations.
24The exemption does not include aircraft operated by a
25commercial air carrier providing scheduled passenger air
26service pursuant to authority issued under Part 121 or Part

 

 

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1129 of the Federal Aviation Regulations. The changes made to
2this paragraph (35) by Public Act 98-534 are declarative of
3existing law. It is the intent of the General Assembly that the
4exemption under this paragraph (35) applies continuously from
5January 1, 2010 through December 31, 2024; however, no claim
6for credit or refund is allowed for taxes paid as a result of
7the disallowance of this exemption on or after January 1, 2015
8and prior to February 5, 2020 (the effective date of Public Act
9101-629) this amendatory Act of the 101st General Assembly.
10    (36) Tangible personal property purchased by a
11public-facilities corporation, as described in Section
1211-65-10 of the Illinois Municipal Code, for purposes of
13constructing or furnishing a municipal convention hall, but
14only if the legal title to the municipal convention hall is
15transferred to the municipality without any further
16consideration by or on behalf of the municipality at the time
17of the completion of the municipal convention hall or upon the
18retirement or redemption of any bonds or other debt
19instruments issued by the public-facilities corporation in
20connection with the development of the municipal convention
21hall. This exemption includes existing public-facilities
22corporations as provided in Section 11-65-25 of the Illinois
23Municipal Code. This paragraph is exempt from the provisions
24of Section 3-90.
25    (37) Beginning January 1, 2017 and through December 31,
262026, menstrual pads, tampons, and menstrual cups.

 

 

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1    (38) Merchandise that is subject to the Rental Purchase
2Agreement Occupation and Use Tax. The purchaser must certify
3that the item is purchased to be rented subject to a rental
4purchase agreement, as defined in the Rental Purchase
5Agreement Act, and provide proof of registration under the
6Rental Purchase Agreement Occupation and Use Tax Act. This
7paragraph is exempt from the provisions of Section 3-90.
8    (39) Tangible personal property purchased by a purchaser
9who is exempt from the tax imposed by this Act by operation of
10federal law. This paragraph is exempt from the provisions of
11Section 3-90.
12    (40) Qualified tangible personal property used in the
13construction or operation of a data center that has been
14granted a certificate of exemption by the Department of
15Commerce and Economic Opportunity, whether that tangible
16personal property is purchased by the owner, operator, or
17tenant of the data center or by a contractor or subcontractor
18of the owner, operator, or tenant. Data centers that would
19have qualified for a certificate of exemption prior to January
201, 2020 had Public Act 101-31 been in effect may apply for and
21obtain an exemption for subsequent purchases of computer
22equipment or enabling software purchased or leased to upgrade,
23supplement, or replace computer equipment or enabling software
24purchased or leased in the original investment that would have
25qualified.
26    The Department of Commerce and Economic Opportunity shall

 

 

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1grant a certificate of exemption under this item (40) to
2qualified data centers as defined by Section 605-1025 of the
3Department of Commerce and Economic Opportunity Law of the
4Civil Administrative Code of Illinois.
5    For the purposes of this item (40):
6        "Data center" means a building or a series of
7    buildings rehabilitated or constructed to house working
8    servers in one physical location or multiple sites within
9    the State of Illinois.
10        "Qualified tangible personal property" means:
11    electrical systems and equipment; climate control and
12    chilling equipment and systems; mechanical systems and
13    equipment; monitoring and secure systems; emergency
14    generators; hardware; computers; servers; data storage
15    devices; network connectivity equipment; racks; cabinets;
16    telecommunications cabling infrastructure; raised floor
17    systems; peripheral components or systems; software;
18    mechanical, electrical, or plumbing systems; battery
19    systems; cooling systems and towers; temperature control
20    systems; other cabling; and other data center
21    infrastructure equipment and systems necessary to operate
22    qualified tangible personal property, including fixtures;
23    and component parts of any of the foregoing, including
24    installation, maintenance, repair, refurbishment, and
25    replacement of qualified tangible personal property to
26    generate, transform, transmit, distribute, or manage

 

 

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1    electricity necessary to operate qualified tangible
2    personal property; and all other tangible personal
3    property that is essential to the operations of a computer
4    data center. The term "qualified tangible personal
5    property" also includes building materials physically
6    incorporated in to the qualifying data center. To document
7    the exemption allowed under this Section, the retailer
8    must obtain from the purchaser a copy of the certificate
9    of eligibility issued by the Department of Commerce and
10    Economic Opportunity.
11    This item (40) is exempt from the provisions of Section
123-90.
13    (41) Beginning July 1, 2022, breast pumps, breast pump
14collection and storage supplies, and breast pump kits. This
15item (41) is exempt from the provisions of Section 3-90. As
16used in this item (41):
17        "Breast pump" means an electrically controlled or
18    manually controlled pump device designed or marketed to be
19    used to express milk from a human breast during lactation,
20    including the pump device and any battery, AC adapter, or
21    other power supply unit that is used to power the pump
22    device and is packaged and sold with the pump device at the
23    time of sale.
24        "Breast pump collection and storage supplies" means
25    items of tangible personal property designed or marketed
26    to be used in conjunction with a breast pump to collect

 

 

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1    milk expressed from a human breast and to store collected
2    milk until it is ready for consumption.
3        "Breast pump collection and storage supplies"
4    includes, but is not limited to: breast shields and breast
5    shield connectors; breast pump tubes and tubing adapters;
6    breast pump valves and membranes; backflow protectors and
7    backflow protector adaptors; bottles and bottle caps
8    specific to the operation of the breast pump; and breast
9    milk storage bags.
10        "Breast pump collection and storage supplies" does not
11    include: (1) bottles and bottle caps not specific to the
12    operation of the breast pump; (2) breast pump travel bags
13    and other similar carrying accessories, including ice
14    packs, labels, and other similar products; (3) breast pump
15    cleaning supplies; (4) nursing bras, bra pads, breast
16    shells, and other similar products; and (5) creams,
17    ointments, and other similar products that relieve
18    breastfeeding-related symptoms or conditions of the
19    breasts or nipples, unless sold as part of a breast pump
20    kit that is pre-packaged by the breast pump manufacturer
21    or distributor.
22        "Breast pump kit" means a kit that: (1) contains no
23    more than a breast pump, breast pump collection and
24    storage supplies, a rechargeable battery for operating the
25    breast pump, a breastmilk cooler, bottle stands, ice
26    packs, and a breast pump carrying case; and (2) is

 

 

10300HB0610ham001- 29 -LRB103 04195 HLH 61720 a

1    pre-packaged as a breast pump kit by the breast pump
2    manufacturer or distributor.
3    (42) (41) Tangible personal property sold by or on behalf
4of the State Treasurer pursuant to the Revised Uniform
5Unclaimed Property Act. This item (42) (41) is exempt from the
6provisions of Section 3-90.
7    (43) Qualified tangible personal property used in the
8construction or operation of a megaproject for which a
9certificate has been issued by the Department under Division
1022 of Article 10 of the Property Tax Code, whether that
11tangible personal property is purchased by the owner,
12operator, or tenant of the megaproject or by a contractor or
13subcontractor of the owner, operator, or tenant.
14    As used in this item (43):
15    "Megaproject" has the meaning ascribed to that term in
16Section 10-910 of the Property Tax Code.
17    "Qualified tangible personal property" means: electrical
18systems and equipment; climate control and chilling equipment
19and systems; mechanical systems and equipment; monitoring and
20security systems; emergency generators; hardware; computers;
21servers; data storage devices; network connectivity equipment;
22racks; cabinets; telecommunications cabling infrastructure;
23raised floor systems; peripheral components or systems;
24software; mechanical, electrical, or plumbing systems; battery
25systems; cooling systems and towers; temperature control
26systems; other cabling; and other data center infrastructure

 

 

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1equipment and systems necessary to operate qualified tangible
2personal property, including fixtures; and component parts of
3those items, including installation, maintenance, repair,
4refurbishment, and replacement of qualified tangible personal
5property to generate, transform, transmit, distribute, or
6manage electricity necessary to operate qualified tangible
7personal property; and all other tangible personal property
8that is essential to the operations of a megaproject. The term
9"qualified tangible personal property" also includes building
10materials to be incorporated into the megaproject. To document
11the exemption allowed under this Section, the retailer,
12contractor or subcontractor or supplier must obtain from the
13purchaser a copy of the certificate issued by the Department
14of Revenue for the megaproject as described and defined in
15Division 22 of Article 10 of the Property Tax Code.
16    This item (43) is exempt from the provisions of Section
173-90.
18(Source: P.A. 101-9, eff. 6-5-19; 101-31, eff. 6-28-19;
19101-81, eff. 7-12-19; 101-629, eff. 2-5-20; 102-16, eff.
206-17-21; 102-700, Article 70, Section 70-5, eff. 4-19-22;
21102-700, Article 75, Section 75-5, eff. 4-19-22; 102-1026,
22eff. 5-27-22; revised 8-1-22.)
 
23    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
24    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
25and trailers that are required to be registered with an agency

 

 

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1of this State, each retailer required or authorized to collect
2the tax imposed by this Act shall pay to the Department the
3amount of such tax (except as otherwise provided) at the time
4when he is required to file his return for the period during
5which such tax was collected, less a discount of 2.1% prior to
6January 1, 1990, and 1.75% on and after January 1, 1990, or $5
7per calendar year, whichever is greater, which is allowed to
8reimburse the retailer for expenses incurred in collecting the
9tax, keeping records, preparing and filing returns, remitting
10the tax and supplying data to the Department on request. When
11determining the discount allowed under this Section, retailers
12shall include the amount of tax that would have been due at the
136.25% rate but for the 1.25% rate imposed on sales tax holiday
14items under Public Act 102-700 this amendatory Act of the
15102nd General Assembly. The discount under this Section is not
16allowed for the 1.25% portion of taxes paid on aviation fuel
17that is subject to the revenue use requirements of 49 U.S.C.
1847107(b) and 49 U.S.C. 47133. When determining the discount
19allowed under this Section, retailers shall include the amount
20of tax that would have been due at the 1% rate but for the 0%
21rate imposed under Public Act 102-700 this amendatory Act of
22the 102nd General Assembly. In the case of retailers who
23report and pay the tax on a transaction by transaction basis,
24as provided in this Section, such discount shall be taken with
25each such tax remittance instead of when such retailer files
26his periodic return. The discount allowed under this Section

 

 

10300HB0610ham001- 32 -LRB103 04195 HLH 61720 a

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

 

 

10300HB0610ham001- 33 -LRB103 04195 HLH 61720 a

1where it is sold (other than alcoholic beverages, food
2consisting of or infused with adult use cannabis, soft drinks,
3and food that has been prepared for immediate consumption)
4which were received during the preceding calendar month,
5quarter, or year, as appropriate, and upon which tax would
6have been due but for the 0% rate imposed under Public Act
7102-700 this amendatory Act of the 102nd General Assembly. The
8return shall also include the amount of tax that would have
9been due on food for human consumption that is to be consumed
10off the premises where it is sold (other than alcoholic
11beverages, food consisting of or infused with adult use
12cannabis, soft drinks, and food that has been prepared for
13immediate consumption) but for the 0% rate imposed under
14Public Act 102-700 this amendatory Act of the 102nd General
15Assembly.
16    On and after January 1, 2018, except for returns required
17to be filed prior to January 1, 2023 for motor vehicles,
18watercraft, aircraft, and trailers that are required to be
19registered with an agency of this State, with respect to
20retailers whose annual gross receipts average $20,000 or more,
21all returns required to be filed pursuant to this Act shall be
22filed electronically. On and after January 1, 2023, with
23respect to retailers whose annual gross receipts average
24$20,000 or more, all returns required to be filed pursuant to
25this Act, including, but not limited to, returns for motor
26vehicles, watercraft, aircraft, and trailers that are required

 

 

10300HB0610ham001- 34 -LRB103 04195 HLH 61720 a

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

 

 

10300HB0610ham001- 35 -LRB103 04195 HLH 61720 a

1    may require.
2    Each retailer required or authorized to collect the tax
3imposed by this Act on aviation fuel sold at retail in this
4State during the preceding calendar month shall, instead of
5reporting and paying tax on aviation fuel as otherwise
6required by this Section, report and pay such tax on a separate
7aviation fuel tax return. The requirements related to the
8return shall be as otherwise provided in this Section.
9Notwithstanding any other provisions of this Act to the
10contrary, retailers collecting tax on aviation fuel shall file
11all aviation fuel tax returns and shall make all aviation fuel
12tax payments by electronic means in the manner and form
13required by the Department. For purposes of this Section,
14"aviation fuel" means jet fuel and aviation gasoline.
15    If a taxpayer fails to sign a return within 30 days after
16the proper notice and demand for signature by the Department,
17the return shall be considered valid and any amount shown to be
18due on the return shall be deemed assessed.
19    Notwithstanding any other provision of this Act to the
20contrary, retailers subject to tax on cannabis shall file all
21cannabis tax returns and shall make all cannabis tax payments
22by electronic means in the manner and form required by the
23Department.
24    Beginning October 1, 1993, a taxpayer who has an average
25monthly tax liability of $150,000 or more shall make all
26payments required by rules of the Department by electronic

 

 

10300HB0610ham001- 36 -LRB103 04195 HLH 61720 a

1funds transfer. Beginning October 1, 1994, a taxpayer who has
2an average monthly tax liability of $100,000 or more shall
3make all payments required by rules of the Department by
4electronic funds transfer. Beginning October 1, 1995, a
5taxpayer who has an average monthly tax liability of $50,000
6or more shall make all payments required by rules of the
7Department by electronic funds transfer. Beginning October 1,
82000, a taxpayer who has an annual tax liability of $200,000 or
9more shall make all payments required by rules of the
10Department by electronic funds transfer. The term "annual tax
11liability" shall be the sum of the taxpayer's liabilities
12under this Act, and under all other State and local occupation
13and use tax laws administered by the Department, for the
14immediately preceding calendar year. The term "average monthly
15tax liability" means the sum of the taxpayer's liabilities
16under this Act, and under all other State and local occupation
17and use tax laws administered by the Department, for the
18immediately preceding calendar year divided by 12. Beginning
19on October 1, 2002, a taxpayer who has a tax liability in the
20amount set forth in subsection (b) of Section 2505-210 of the
21Department of Revenue Law shall make all payments required by
22rules of the Department by electronic funds transfer.
23    Before August 1 of each year beginning in 1993, the
24Department shall notify all taxpayers required to make
25payments by electronic funds transfer. All taxpayers required
26to make payments by electronic funds transfer shall make those

 

 

10300HB0610ham001- 37 -LRB103 04195 HLH 61720 a

1payments for a minimum of one year beginning on October 1.
2    Any taxpayer not required to make payments by electronic
3funds transfer may make payments by electronic funds transfer
4with the permission of the Department.
5    All taxpayers required to make payment by electronic funds
6transfer and any taxpayers authorized to voluntarily make
7payments by electronic funds transfer shall make those
8payments in the manner authorized by the Department.
9    The Department shall adopt such rules as are necessary to
10effectuate a program of electronic funds transfer and the
11requirements of this Section.
12    Before October 1, 2000, if the taxpayer's average monthly
13tax liability to the Department under this Act, the Retailers'
14Occupation Tax Act, the Service Occupation Tax Act, the
15Service Use Tax Act was $10,000 or more during the preceding 4
16complete calendar quarters, he shall file a return with the
17Department each month by the 20th day of the month next
18following the month during which such tax liability is
19incurred and shall make payments to the Department on or
20before the 7th, 15th, 22nd and last day of the month during
21which such liability is incurred. On and after October 1,
222000, if the taxpayer's average monthly tax liability to the
23Department under this Act, the Retailers' Occupation Tax Act,
24the Service Occupation Tax Act, and the Service Use Tax Act was
25$20,000 or more during the preceding 4 complete calendar
26quarters, he shall file a return with the Department each

 

 

10300HB0610ham001- 38 -LRB103 04195 HLH 61720 a

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

 

 

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125% of the taxpayer's liability for the same calendar month of
2the preceding year. If the month during which such tax
3liability is incurred begins on or after January 1, 1989, and
4prior to January 1, 1996, each payment shall be in an amount
5equal to 22.5% of the taxpayer's actual liability for the
6month or 25% of the taxpayer's liability for the same calendar
7month of the preceding year or 100% of the taxpayer's actual
8liability for the quarter monthly reporting period. The amount
9of such quarter monthly payments shall be credited against the
10final tax liability of the taxpayer's return for that month.
11Before October 1, 2000, once applicable, the requirement of
12the making of quarter monthly payments to the Department shall
13continue until such taxpayer's average monthly liability to
14the Department during the preceding 4 complete calendar
15quarters (excluding the month of highest liability and the
16month of lowest liability) is less than $9,000, or until such
17taxpayer's average monthly liability to the Department as
18computed for each calendar quarter of the 4 preceding complete
19calendar quarter period is less than $10,000. However, if a
20taxpayer can show the Department that a substantial change in
21the taxpayer's business has occurred which causes the taxpayer
22to anticipate that his average monthly tax liability for the
23reasonably foreseeable future will fall below the $10,000
24threshold stated above, then such taxpayer may petition the
25Department for change in such taxpayer's reporting status. On
26and after October 1, 2000, once applicable, the requirement of

 

 

10300HB0610ham001- 40 -LRB103 04195 HLH 61720 a

1the making of quarter monthly payments to the Department 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 $19,000 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 $20,000. 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 $20,000
13threshold stated above, then such taxpayer may petition the
14Department for a change in such taxpayer's reporting status.
15The Department shall change such taxpayer's reporting status
16unless it finds that such change is seasonal in nature and not
17likely to be long term. Quarter monthly payment status shall
18be determined under this paragraph as if the rate reduction to
191.25% in Public Act 102-700 this amendatory Act of the 102nd
20General Assembly on sales tax holiday items had not occurred.
21For quarter monthly payments due on or after July 1, 2023 and
22through June 30, 2024, "25% of the taxpayer's liability for
23the same calendar month of the preceding year" shall be
24determined as if the rate reduction to 1.25% in Public Act
25102-700 this amendatory Act of the 102nd General Assembly on
26sales tax holiday items had not occurred. Quarter monthly

 

 

10300HB0610ham001- 41 -LRB103 04195 HLH 61720 a

1payment status shall be determined under this paragraph as if
2the rate reduction to 0% in Public Act 102-700 this amendatory
3Act of the 102nd General Assembly on food for human
4consumption that is to be consumed off the premises where it is
5sold (other than alcoholic beverages, food consisting of or
6infused with adult use cannabis, soft drinks, and food that
7has been prepared for immediate consumption) had not occurred.
8For quarter monthly payments due under this paragraph on or
9after July 1, 2023 and through June 30, 2024, "25% of the
10taxpayer's liability for the same calendar month of the
11preceding year" shall be determined as if the rate reduction
12to 0% in Public Act 102-700 this amendatory Act of the 102nd
13General Assembly had not occurred. If any such quarter monthly
14payment is not paid at the time or in the amount required by
15this Section, then the taxpayer shall be liable for penalties
16and interest on the difference between the minimum amount due
17and the amount of such quarter monthly payment actually and
18timely paid, except insofar as the taxpayer has previously
19made payments for that month to the Department in excess of the
20minimum payments previously due as provided in this Section.
21The Department shall make reasonable rules and regulations to
22govern the quarter monthly payment amount and quarter monthly
23payment dates for taxpayers who file on other than a calendar
24monthly basis.
25    If any such payment provided for in this Section exceeds
26the taxpayer's liabilities under this Act, the Retailers'

 

 

10300HB0610ham001- 42 -LRB103 04195 HLH 61720 a

1Occupation Tax Act, the Service Occupation Tax Act and the
2Service Use Tax Act, as shown by an original monthly return,
3the Department shall issue to the taxpayer a credit memorandum
4no later than 30 days after the date of payment, which
5memorandum may be submitted by the taxpayer to the Department
6in payment of tax liability subsequently to be remitted by the
7taxpayer to the Department or be assigned by the taxpayer to a
8similar taxpayer under this Act, the Retailers' Occupation Tax
9Act, the Service Occupation Tax Act or the Service Use Tax Act,
10in accordance with reasonable rules and regulations to be
11prescribed by the Department, except that if such excess
12payment is shown on an original monthly return and is made
13after December 31, 1986, no credit memorandum shall be issued,
14unless requested by the taxpayer. If no such request is made,
15the taxpayer may credit such excess payment against tax
16liability subsequently to be remitted by the taxpayer to the
17Department under this Act, the Retailers' Occupation Tax Act,
18the Service Occupation Tax Act or the Service Use Tax Act, in
19accordance with reasonable rules and regulations prescribed by
20the Department. If the Department subsequently determines that
21all or any part of the credit taken was not actually due to the
22taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
23be reduced by 2.1% or 1.75% of the difference between the
24credit taken and that actually due, and the taxpayer shall be
25liable for penalties and interest on such difference.
26    If the retailer is otherwise required to file a monthly

 

 

10300HB0610ham001- 43 -LRB103 04195 HLH 61720 a

1return and if the retailer's average monthly tax liability to
2the 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
5year being due by April 20 of such year; with the return for
6April, May and June of a given year being due by July 20 of
7such year; with the return for July, August and September of a
8given year being due by October 20 of such year, and with the
9return for October, November and December of a given year
10being due by January 20 of the following year.
11    If the retailer is otherwise required to file a monthly or
12quarterly return and if the retailer's average monthly tax
13liability 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 retailer may file his return, in the
22case of any retailer who ceases to engage in a kind of business
23which makes him responsible for filing returns under this Act,
24such retailer shall file a final return under this Act with the
25Department not more than one month after discontinuing such
26business.

 

 

10300HB0610ham001- 44 -LRB103 04195 HLH 61720 a

1    In addition, with respect to motor vehicles, watercraft,
2aircraft, and trailers that are required to be registered with
3an agency of this State, except as otherwise provided in this
4Section, every retailer selling this kind of tangible personal
5property shall file, with the Department, upon a form to be
6prescribed and supplied by the Department, a separate return
7for each such item of tangible personal property which the
8retailer sells, except that if, in the same transaction, (i) a
9retailer of aircraft, watercraft, motor vehicles or trailers
10transfers more than one aircraft, watercraft, motor vehicle or
11trailer to another aircraft, watercraft, motor vehicle or
12trailer retailer for the purpose of resale or (ii) a retailer
13of aircraft, watercraft, motor vehicles, or trailers transfers
14more than one aircraft, watercraft, motor vehicle, or trailer
15to a purchaser for use as a qualifying rolling stock as
16provided in Section 3-55 of this Act, then that seller may
17report the transfer of all the aircraft, watercraft, motor
18vehicles or trailers involved in that transaction to the
19Department on the same uniform invoice-transaction reporting
20return form. For purposes of this Section, "watercraft" means
21a Class 2, Class 3, or Class 4 watercraft as defined in Section
223-2 of the Boat Registration and Safety Act, a personal
23watercraft, or any boat equipped with an inboard motor.
24    In addition, with respect to motor vehicles, watercraft,
25aircraft, and trailers that are required to be registered with
26an agency of this State, every person who is engaged in the

 

 

10300HB0610ham001- 45 -LRB103 04195 HLH 61720 a

1business of leasing or renting such items and who, in
2connection with such business, sells any such item to a
3retailer for the purpose of resale is, notwithstanding any
4other provision of this Section to the contrary, authorized to
5meet the return-filing requirement of this Act by reporting
6the transfer of all the aircraft, watercraft, motor vehicles,
7or trailers transferred for resale during a month to the
8Department on the same uniform invoice-transaction reporting
9return form on or before the 20th of the month following the
10month in which the transfer takes place. Notwithstanding any
11other provision of this Act to the contrary, all returns filed
12under this paragraph must be filed by electronic means in the
13manner and form as required by the Department.
14    The transaction reporting return in the case of motor
15vehicles or trailers that are required to be registered with
16an agency of this State, shall be the same document as the
17Uniform Invoice referred to in Section 5-402 of the Illinois
18Vehicle Code and must show the name and address of the seller;
19the name and address of the purchaser; the amount of the
20selling price including the amount allowed by the retailer for
21traded-in property, if any; the amount allowed by the retailer
22for the traded-in tangible personal property, if any, to the
23extent to which Section 2 of this Act allows an exemption for
24the value of traded-in property; the balance payable after
25deducting such trade-in allowance from the total selling
26price; the amount of tax due from the retailer with respect to

 

 

10300HB0610ham001- 46 -LRB103 04195 HLH 61720 a

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

 

 

10300HB0610ham001- 47 -LRB103 04195 HLH 61720 a

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

 

 

10300HB0610ham001- 48 -LRB103 04195 HLH 61720 a

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

 

 

10300HB0610ham001- 49 -LRB103 04195 HLH 61720 a

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

 

 

10300HB0610ham001- 50 -LRB103 04195 HLH 61720 a

1Act, to furnish all the return information required by both
2Acts on the one form.
3    Where the retailer has more than one business registered
4with the Department under separate registration under this
5Act, such retailer may not file each return that is due as a
6single return covering all such registered businesses, but
7shall file separate returns for each such registered business.
8    Notwithstanding any provision of law to the contrary,
9beginning on the first day of the first month after the
10Arlington Megaproject is established under Division 22 of
11Article 10 of the Property Tax Code, all taxes collected under
12this Act from persons located within the Arlington Megaproject
13shall be deposited into the Arlington Megaproject
14Infrastructure Fund.
15    Beginning January 1, 1990, each month the Department shall
16pay into the State and Local Sales Tax Reform Fund, a special
17fund in the State Treasury which is hereby created, the net
18revenue realized for the preceding month from the 1% tax
19imposed under this Act.
20    Beginning January 1, 1990, each month the Department shall
21pay into the County and Mass Transit District Fund 4% of the
22net revenue realized for the preceding month from the 6.25%
23general rate on the selling price of tangible personal
24property which is purchased outside Illinois at retail from a
25retailer and which is titled or registered by an agency of this
26State's government.

 

 

10300HB0610ham001- 51 -LRB103 04195 HLH 61720 a

1    Beginning January 1, 1990, each month the Department shall
2pay into the State and Local Sales Tax Reform Fund, a special
3fund in the State Treasury, 20% of the net revenue realized for
4the preceding month from the 6.25% general rate on the selling
5price of tangible personal property, other than (i) tangible
6personal property which is purchased outside Illinois at
7retail from a retailer and which is titled or registered by an
8agency of this State's government and (ii) aviation fuel sold
9on or after December 1, 2019. This exception for aviation fuel
10only applies for so long as the revenue use requirements of 49
11U.S.C. 47107(b) and 49 U.S.C. 47133 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 Fuels 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 State and Local Sales Tax Reform Fund 100% of the
26net revenue realized for the preceding month from the 1.25%

 

 

10300HB0610ham001- 52 -LRB103 04195 HLH 61720 a

1rate on the selling price of motor fuel and gasohol. If, in any
2month, the tax on sales tax holiday items, as defined in
3Section 3-6, is imposed at the rate of 1.25%, then the
4Department shall pay 100% of the net revenue realized for that
5month from the 1.25% rate on the selling price of sales tax
6holiday items into the State and Local Sales Tax Reform Fund.
7    Beginning January 1, 1990, each month the Department shall
8pay into the Local Government Tax Fund 16% of the net revenue
9realized for the preceding month from the 6.25% general rate
10on the selling price of tangible personal property which is
11purchased outside Illinois at retail from a retailer and which
12is titled or registered by an agency of this State's
13government.
14    Beginning October 1, 2009, each month the Department shall
15pay into the Capital Projects Fund an amount that is equal to
16an amount estimated by the Department to represent 80% of the
17net revenue realized for the preceding month from the sale of
18candy, grooming and hygiene products, and soft drinks that had
19been taxed at a rate of 1% prior to September 1, 2009 but that
20are now taxed at 6.25%.
21    Beginning July 1, 2011, each month the Department shall
22pay into the Clean Air Act Permit Fund 80% of the net revenue
23realized for the preceding month from the 6.25% general rate
24on the selling price of sorbents used in Illinois in the
25process of sorbent injection as used to comply with the
26Environmental Protection Act or the federal Clean Air Act, but

 

 

10300HB0610ham001- 53 -LRB103 04195 HLH 61720 a

1the total payment into the Clean Air Act Permit Fund under this
2Act and the Retailers' Occupation Tax Act shall not exceed
3$2,000,000 in any fiscal year.
4    Beginning July 1, 2013, each month the Department shall
5pay into the Underground Storage Tank Fund from the proceeds
6collected under this Act, the Service Use Tax Act, the Service
7Occupation Tax Act, and the Retailers' Occupation Tax Act an
8amount equal to the average monthly deficit in the Underground
9Storage Tank Fund during the prior year, as certified annually
10by the Illinois Environmental Protection Agency, but the total
11payment into the Underground Storage Tank Fund under this Act,
12the Service Use Tax Act, the Service Occupation Tax Act, and
13the Retailers' Occupation Tax Act shall not exceed $18,000,000
14in any State fiscal year. As used in this paragraph, the
15"average monthly deficit" shall be equal to the difference
16between the average monthly claims for payment by the fund and
17the average monthly revenues deposited into the fund,
18excluding payments made pursuant to this paragraph.
19    Beginning July 1, 2015, of the remainder of the moneys
20received by the Department under this Act, the Service Use Tax
21Act, the Service Occupation Tax Act, and the Retailers'
22Occupation Tax Act, each month the Department shall deposit
23$500,000 into the State Crime Laboratory Fund.
24    Of the remainder of the moneys received by the Department
25pursuant to this Act, (a) 1.75% thereof shall be paid into the
26Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on

 

 

10300HB0610ham001- 54 -LRB103 04195 HLH 61720 a

1and after July 1, 1989, 3.8% thereof shall be paid into the
2Build Illinois Fund; provided, however, that if in any fiscal
3year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
4may be, of the moneys received by the Department and required
5to be paid into the Build Illinois Fund pursuant to Section 3
6of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
7Act, Section 9 of the Service Use Tax Act, and Section 9 of the
8Service Occupation Tax Act, such Acts being hereinafter called
9the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
10may be, of moneys being hereinafter called the "Tax Act
11Amount", and (2) the amount transferred to the Build Illinois
12Fund from the State and Local Sales Tax Reform Fund shall be
13less than the Annual Specified Amount (as defined in Section 3
14of the Retailers' Occupation Tax Act), an amount equal to the
15difference shall be immediately paid into the Build Illinois
16Fund from other moneys received by the Department pursuant to
17the Tax Acts; and further provided, that if on the last
18business day of any month the sum of (1) the Tax Act Amount
19required to be deposited into the Build Illinois Bond Account
20in the Build Illinois Fund during such month and (2) the amount
21transferred during such month to the Build Illinois Fund from
22the State and Local Sales Tax Reform Fund shall have been less
23than 1/12 of the Annual Specified Amount, an amount equal to
24the difference shall be immediately paid into the Build
25Illinois Fund from other moneys received by the Department
26pursuant to the Tax Acts; and, further provided, that in no

 

 

10300HB0610ham001- 55 -LRB103 04195 HLH 61720 a

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

 

 

10300HB0610ham001- 56 -LRB103 04195 HLH 61720 a

1Department pursuant to the Tax Acts to the Build Illinois
2Fund; provided, however, that any amounts paid to the Build
3Illinois Fund in any fiscal year pursuant to this sentence
4shall be deemed to constitute payments pursuant to clause (b)
5of the preceding sentence and shall reduce the amount
6otherwise payable for such fiscal year pursuant to clause (b)
7of the preceding sentence. The moneys received by the
8Department pursuant to this Act and required to be deposited
9into the Build Illinois Fund are subject to the pledge, claim
10and charge set forth in Section 12 of the Build Illinois Bond
11Act.
12    Subject to payment of amounts into the Build Illinois Fund
13as provided in the preceding paragraph or in any amendment
14thereto hereafter enacted, the following specified monthly
15installment of the amount requested in the certificate of the
16Chairman of the Metropolitan Pier and Exposition Authority
17provided under Section 8.25f of the State Finance Act, but not
18in excess of the sums designated as "Total Deposit", shall be
19deposited in the aggregate from collections under Section 9 of
20the Use Tax Act, Section 9 of the Service Use Tax Act, Section
219 of the Service Occupation Tax Act, and Section 3 of the
22Retailers' Occupation Tax Act into the McCormick Place
23Expansion Project Fund in the specified fiscal years.
24Fiscal YearTotal Deposit
251993         $0
261994 53,000,000

 

 

10300HB0610ham001- 57 -LRB103 04195 HLH 61720 a

11995 58,000,000
21996 61,000,000
31997 64,000,000
41998 68,000,000
51999 71,000,000
62000 75,000,000
72001 80,000,000
82002 93,000,000
92003 99,000,000
102004103,000,000
112005108,000,000
122006113,000,000
132007119,000,000
142008126,000,000
152009132,000,000
162010139,000,000
172011146,000,000
182012153,000,000
192013161,000,000
202014170,000,000
212015179,000,000
222016189,000,000
232017199,000,000
242018210,000,000
252019221,000,000
262020233,000,000

 

 

10300HB0610ham001- 58 -LRB103 04195 HLH 61720 a

12021300,000,000
22022300,000,000
32023300,000,000
42024 300,000,000
52025 300,000,000
62026 300,000,000
72027 375,000,000
82028 375,000,000
92029 375,000,000
102030 375,000,000
112031 375,000,000
122032 375,000,000
132033 375,000,000
142034375,000,000
152035375,000,000
162036450,000,000
17and
18each fiscal year
19thereafter that bonds
20are outstanding under
21Section 13.2 of the
22Metropolitan Pier and
23Exposition Authority Act,
24but not after fiscal year 2060.
25    Beginning July 20, 1993 and in each month of each fiscal
26year thereafter, one-eighth of the amount requested in the

 

 

10300HB0610ham001- 59 -LRB103 04195 HLH 61720 a

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

 

 

10300HB0610ham001- 60 -LRB103 04195 HLH 61720 a

1preceding paragraphs or in any amendments thereto hereafter
2enacted, beginning July 1, 1993 and ending on September 30,
32013, the Department shall each month pay into the Illinois
4Tax Increment Fund 0.27% of 80% of the net revenue realized for
5the preceding month from the 6.25% general rate on the selling
6price of tangible personal property.
7    Subject to payment of amounts into the Build Illinois Fund
8and the McCormick Place Expansion Project Fund pursuant to the
9preceding paragraphs or in any amendments thereto hereafter
10enacted, beginning with the receipt of the first report of
11taxes paid by an eligible business and continuing for a
1225-year period, the Department shall each month pay into the
13Energy Infrastructure Fund 80% of the net revenue realized
14from the 6.25% general rate on the selling price of
15Illinois-mined coal that was sold to an eligible business. For
16purposes of this paragraph, the term "eligible business" means
17a new electric generating facility certified pursuant to
18Section 605-332 of the Department of Commerce and Economic
19Opportunity Law of the Civil Administrative Code of Illinois.
20    Subject to payment of amounts into the Build Illinois
21Fund, the McCormick Place Expansion Project Fund, the Illinois
22Tax Increment Fund, and the Energy Infrastructure Fund
23pursuant to the preceding paragraphs or in any amendments to
24this Section hereafter enacted, beginning on the first day of
25the first calendar month to occur on or after August 26, 2014
26(the effective date of Public Act 98-1098), each month, from

 

 

10300HB0610ham001- 61 -LRB103 04195 HLH 61720 a

1the collections made under Section 9 of the Use Tax Act,
2Section 9 of the Service Use Tax Act, Section 9 of the Service
3Occupation Tax Act, and Section 3 of the Retailers' Occupation
4Tax Act, the Department shall pay into the Tax Compliance and
5Administration Fund, to be used, subject to appropriation, to
6fund additional auditors and compliance personnel at the
7Department of Revenue, an amount equal to 1/12 of 5% of 80% of
8the cash receipts collected during the preceding fiscal year
9by the Audit Bureau of the Department under the Use Tax Act,
10the Service Use Tax Act, the Service Occupation Tax Act, the
11Retailers' Occupation Tax Act, and associated local occupation
12and use taxes administered by the Department.
13    Subject to payments of amounts into the Build Illinois
14Fund, the McCormick Place Expansion Project Fund, the Illinois
15Tax Increment Fund, the Energy Infrastructure Fund, and the
16Tax Compliance and Administration Fund as provided in this
17Section, beginning on July 1, 2018 the Department shall pay
18each month into the Downstate Public Transportation Fund the
19moneys required to be so paid under Section 2-3 of the
20Downstate Public Transportation Act.
21    Subject to successful execution and delivery of a
22public-private agreement between the public agency and private
23entity and completion of the civic build, beginning on July 1,
242023, of the remainder of the moneys received by the
25Department under the Use Tax Act, the Service Use Tax Act, the
26Service Occupation Tax Act, and this Act, the Department shall

 

 

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

 

 

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1        2034....................................$341,200,000
2        2035....................................$351,400,000
3        2036....................................$361,900,000
4        2037....................................$372,800,000
5        2038....................................$384,000,000
6        2039....................................$395,500,000
7        2040....................................$407,400,000
8        2041....................................$419,600,000
9        2042....................................$432,200,000
10        2043....................................$445,100,000
11    Beginning July 1, 2021 and until July 1, 2022, subject to
12the payment of amounts into the State and Local Sales Tax
13Reform Fund, the Build Illinois Fund, the McCormick Place
14Expansion Project Fund, the Illinois Tax Increment Fund, the
15Energy 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 16% of the net revenue realized from
19the taxes imposed on motor fuel and gasohol. Beginning July 1,
202022 and until July 1, 2023, subject to the payment of amounts
21into the State and Local Sales Tax Reform Fund, the Build
22Illinois Fund, the McCormick Place Expansion Project Fund, the
23Illinois Tax Increment Fund, the Energy Infrastructure Fund,
24and the Tax Compliance and Administration Fund as provided in
25this Section, the Department shall pay each month into the
26Road Fund the amount estimated to represent 32% of the net

 

 

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1revenue realized from the taxes imposed on motor fuel and
2gasohol. Beginning July 1, 2023 and until July 1, 2024,
3subject to the payment of amounts into the State and Local
4Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
5Place Expansion Project Fund, the Illinois Tax Increment Fund,
6the Energy 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 State and Local Sales Tax Reform Fund, the Build
13Illinois Fund, the McCormick Place Expansion Project Fund, the
14Illinois Tax Increment Fund, the Energy Infrastructure Fund,
15and the Tax Compliance and Administration Fund as provided in
16this Section, the Department shall pay each month into the
17Road Fund the amount estimated to represent 64% of the net
18revenue realized from the taxes imposed on motor fuel and
19gasohol. Beginning on July 1, 2025, subject to the payment of
20amounts into the State and Local Sales Tax Reform 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 80% of the net revenue realized from the taxes

 

 

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1imposed on motor fuel and gasohol. As used in this paragraph
2"motor fuel" has the meaning given to that term in Section 1.1
3of the Motor Fuel Tax Law, and "gasohol" has the meaning given
4to that term in Section 3-40 of this Act.
5    Of the remainder of the moneys received by the Department
6pursuant to this Act, 75% thereof shall be paid into the State
7Treasury and 25% shall be reserved in a special account and
8used only for the transfer to the Common School Fund as part of
9the monthly transfer from the General Revenue Fund in
10accordance with Section 8a of the State Finance Act.
11    As soon as possible after the first day of each month, upon
12certification of the Department of Revenue, the Comptroller
13shall order transferred and the Treasurer shall transfer from
14the General Revenue Fund to the Motor Fuel Tax Fund an amount
15equal to 1.7% of 80% of the net revenue realized under this Act
16for the second preceding month. Beginning April 1, 2000, this
17transfer is no longer required and shall not be made.
18    Net revenue realized for a month shall be the revenue
19collected by the State pursuant to this Act, less the amount
20paid out during that month as refunds to taxpayers for
21overpayment of liability.
22    For greater simplicity of administration, manufacturers,
23importers and wholesalers whose products are sold at retail in
24Illinois by numerous retailers, and who wish to do so, may
25assume the responsibility for accounting and paying to the
26Department all tax accruing under this Act with respect to

 

 

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1such sales, if the retailers who are affected do not make
2written objection to the Department to this arrangement.
3(Source: P.A. 101-10, Article 15, Section 15-10, eff. 6-5-19;
4101-10, Article 25, Section 25-105, eff. 6-5-19; 101-27, eff.
56-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
6101-636, eff. 6-10-20; 102-700, Article 60, Section 60-15,
7eff. 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
8102-1019, eff. 1-1-23; revised 12-13-22.)
 
9    Section 910. The Service Use Tax Act is amended by
10changing Sections 3-5 and 9 as follows:
 
11    (35 ILCS 110/3-5)
12    Sec. 3-5. Exemptions. Use of the following tangible
13personal property is exempt from the tax imposed by this Act:
14    (1) Personal property purchased from a corporation,
15society, association, foundation, institution, or
16organization, other than a limited liability company, that is
17organized and operated as a not-for-profit service enterprise
18for the benefit of persons 65 years of age or older if the
19personal property was not purchased by the enterprise for the
20purpose of resale by the enterprise.
21    (2) Personal property purchased by a non-profit Illinois
22county fair association for use in conducting, operating, or
23promoting the county fair.
24    (3) Personal property purchased by a not-for-profit arts

 

 

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1or cultural organization that establishes, by proof required
2by the Department by rule, that it has received an exemption
3under Section 501(c)(3) of the Internal Revenue Code and that
4is organized and operated primarily for the presentation or
5support of arts or cultural programming, activities, or
6services. These organizations include, but are not limited to,
7music and dramatic arts organizations such as symphony
8orchestras and theatrical groups, arts and cultural service
9organizations, local arts councils, visual arts organizations,
10and media arts organizations. On and after July 1, 2001 (the
11effective date of Public Act 92-35), however, an entity
12otherwise eligible for this exemption shall not make tax-free
13purchases unless it has an active identification number issued
14by the Department.
15    (4) Legal tender, currency, medallions, or gold or silver
16coinage issued by the State of Illinois, the government of the
17United States of America, or the government of any foreign
18country, and bullion.
19    (5) Until July 1, 2003 and beginning again on September 1,
202004 through August 30, 2014, graphic arts machinery and
21equipment, including repair and replacement parts, both new
22and used, and including that manufactured on special order or
23purchased for lease, certified by the purchaser to be used
24primarily for graphic arts production. Equipment includes
25chemicals or chemicals acting as catalysts but only if the
26chemicals or chemicals acting as catalysts effect a direct and

 

 

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1immediate change upon a graphic arts product. Beginning on
2July 1, 2017, graphic arts machinery and equipment is included
3in the manufacturing and assembling machinery and equipment
4exemption under Section 2 of this Act.
5    (6) Personal property purchased from a teacher-sponsored
6student organization affiliated with an elementary or
7secondary school located in Illinois.
8    (7) Farm machinery and equipment, both new and used,
9including that manufactured on special order, certified by the
10purchaser to be used primarily for production agriculture or
11State or federal agricultural programs, including individual
12replacement parts for the machinery and equipment, including
13machinery and equipment purchased for lease, and including
14implements of husbandry defined in Section 1-130 of the
15Illinois Vehicle Code, farm machinery and agricultural
16chemical and fertilizer spreaders, and nurse wagons required
17to be registered under Section 3-809 of the Illinois Vehicle
18Code, but excluding other motor vehicles required to be
19registered under the Illinois Vehicle Code. Horticultural
20polyhouses or hoop houses used for propagating, growing, or
21overwintering plants shall be considered farm machinery and
22equipment under this item (7). Agricultural chemical tender
23tanks and dry boxes shall include units sold separately from a
24motor vehicle required to be licensed and units sold mounted
25on a motor vehicle required to be licensed if the selling price
26of the tender is separately stated.

 

 

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1    Farm machinery and equipment shall include precision
2farming equipment that is installed or purchased to be
3installed on farm machinery and equipment including, but not
4limited to, tractors, harvesters, sprayers, planters, seeders,
5or spreaders. Precision farming equipment includes, but is not
6limited to, soil testing sensors, computers, monitors,
7software, global positioning and mapping systems, and other
8such equipment.
9    Farm machinery and equipment also includes computers,
10sensors, software, and related equipment used primarily in the
11computer-assisted operation of production agriculture
12facilities, equipment, and activities such as, but not limited
13to, the collection, monitoring, and correlation of animal and
14crop data for the purpose of formulating animal diets and
15agricultural chemicals. This item (7) is exempt from the
16provisions of Section 3-75.
17    (8) Until June 30, 2013, fuel and petroleum products sold
18to or used by an air common carrier, certified by the carrier
19to be used for consumption, shipment, or storage in the
20conduct of its business as an air common carrier, for a flight
21destined for or returning from a location or locations outside
22the United States without regard to previous or subsequent
23domestic stopovers.
24    Beginning July 1, 2013, fuel and petroleum products sold
25to or used by an air carrier, certified by the carrier to be
26used for consumption, shipment, or storage in the conduct of

 

 

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1its business as an air common carrier, for a flight that (i) is
2engaged in foreign trade or is engaged in trade between the
3United States and any of its possessions and (ii) transports
4at least one individual or package for hire from the city of
5origination to the city of final destination on the same
6aircraft, without regard to a change in the flight number of
7that aircraft.
8    (9) Proceeds of mandatory service charges separately
9stated on customers' bills for the purchase and consumption of
10food and beverages acquired as an incident to the purchase of a
11service from a serviceman, to the extent that the proceeds of
12the service charge are in fact turned over as tips or as a
13substitute for tips to the employees who participate directly
14in preparing, serving, hosting or cleaning up the food or
15beverage function with respect to which the service charge is
16imposed.
17    (10) Until July 1, 2003, oil field exploration, drilling,
18and production equipment, including (i) rigs and parts of
19rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)
20pipe and tubular goods, including casing and drill strings,
21(iii) pumps and pump-jack units, (iv) storage tanks and flow
22lines, (v) any individual replacement part for oil field
23exploration, drilling, and production equipment, and (vi)
24machinery and equipment purchased for lease; but excluding
25motor vehicles required to be registered under the Illinois
26Vehicle Code.

 

 

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1    (11) Proceeds from the sale of photoprocessing machinery
2and equipment, including repair and replacement parts, both
3new and used, including that manufactured on special order,
4certified by the purchaser to be used primarily for
5photoprocessing, and including photoprocessing machinery and
6equipment purchased for lease.
7    (12) Until July 1, 2028, coal and aggregate exploration,
8mining, off-highway hauling, processing, maintenance, and
9reclamation equipment, including replacement parts and
10equipment, and including equipment purchased for lease, but
11excluding motor vehicles required to be registered under the
12Illinois Vehicle Code. The changes made to this Section by
13Public Act 97-767 apply on and after July 1, 2003, but no claim
14for credit or refund is allowed on or after August 16, 2013
15(the effective date of Public Act 98-456) for such taxes paid
16during the period beginning July 1, 2003 and ending on August
1716, 2013 (the effective date of Public Act 98-456).
18    (13) Semen used for artificial insemination of livestock
19for direct agricultural production.
20    (14) Horses, or interests in horses, registered with and
21meeting the requirements of any of the Arabian Horse Club
22Registry of America, Appaloosa Horse Club, American Quarter
23Horse Association, United States Trotting Association, or
24Jockey Club, as appropriate, used for purposes of breeding or
25racing for prizes. This item (14) is exempt from the
26provisions of Section 3-75, and the exemption provided for

 

 

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1under this item (14) applies for all periods beginning May 30,
21995, but no claim for credit or refund is allowed on or after
3January 1, 2008 (the effective date of Public Act 95-88) for
4such taxes paid during the period beginning May 30, 2000 and
5ending on January 1, 2008 (the effective date of Public Act
695-88).
7    (15) Computers and communications equipment utilized for
8any hospital purpose and equipment used in the diagnosis,
9analysis, or treatment of hospital patients purchased by a
10lessor who leases the equipment, under a lease of one year or
11longer executed or in effect at the time the lessor would
12otherwise be subject to the tax imposed by this Act, to a
13hospital that has been issued an active tax exemption
14identification number by the Department under Section 1g of
15the Retailers' Occupation Tax Act. If the equipment is leased
16in a manner that does not qualify for this exemption or is used
17in any other non-exempt manner, the lessor shall be liable for
18the tax imposed under this Act or the Use Tax Act, as the case
19may be, based on the fair market value of the property at the
20time the non-qualifying use occurs. No lessor shall collect or
21attempt to collect an amount (however designated) that
22purports to reimburse that lessor for the tax imposed by this
23Act or the Use Tax Act, as the case may be, if the tax has not
24been paid by the lessor. If a lessor improperly collects any
25such amount from the lessee, the lessee shall have a legal
26right to claim a refund of that amount from the lessor. If,

 

 

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1however, that amount is not refunded to the lessee for any
2reason, the lessor is liable to pay that amount to the
3Department.
4    (16) Personal property purchased by a lessor who leases
5the property, under a lease of one year or longer executed or
6in effect at the time the lessor would otherwise be subject to
7the tax imposed by this Act, to a governmental body that has
8been issued an active tax exemption identification number by
9the Department under Section 1g of the Retailers' Occupation
10Tax Act. If the property is leased in a manner that does not
11qualify for this exemption or is used in any other non-exempt
12manner, the lessor shall be liable for the tax imposed under
13this Act or the Use Tax Act, as the case may be, based on the
14fair market value of the property at the time the
15non-qualifying use occurs. No lessor shall collect or attempt
16to collect an amount (however designated) that purports to
17reimburse that lessor for the tax imposed by this Act or the
18Use Tax Act, as the case may be, if the tax has not been paid
19by the lessor. If a lessor improperly collects any such amount
20from the lessee, the lessee shall have a legal right to claim a
21refund of that amount from the lessor. If, however, that
22amount is not refunded to the lessee for any reason, the lessor
23is liable to pay that amount to the Department.
24    (17) Beginning with taxable years ending on or after
25December 31, 1995 and ending with taxable years ending on or
26before December 31, 2004, personal property that is donated

 

 

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1for disaster relief to be used in a State or federally declared
2disaster area in Illinois or bordering Illinois by a
3manufacturer or retailer that is registered in this State to a
4corporation, society, association, foundation, or institution
5that has been issued a sales tax exemption identification
6number by the Department that assists victims of the disaster
7who reside within the declared disaster area.
8    (18) Beginning with taxable years ending on or after
9December 31, 1995 and ending with taxable years ending on or
10before December 31, 2004, personal property that is used in
11the performance of infrastructure repairs in this State,
12including but not limited to municipal roads and streets,
13access roads, bridges, sidewalks, waste disposal systems,
14water and sewer line extensions, water distribution and
15purification facilities, storm water drainage and retention
16facilities, and sewage treatment facilities, resulting from a
17State or federally declared disaster in Illinois or bordering
18Illinois when such repairs are initiated on facilities located
19in the declared disaster area within 6 months after the
20disaster.
21    (19) Beginning July 1, 1999, game or game birds purchased
22at a "game breeding and hunting preserve area" as that term is
23used in the Wildlife Code. This paragraph is exempt from the
24provisions of Section 3-75.
25    (20) A motor vehicle, as that term is defined in Section
261-146 of the Illinois Vehicle Code, that is donated to a

 

 

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1corporation, limited liability company, society, association,
2foundation, or institution that is determined by the
3Department to be organized and operated exclusively for
4educational purposes. For purposes of this exemption, "a
5corporation, limited liability company, society, association,
6foundation, or institution organized and operated exclusively
7for educational purposes" means all tax-supported public
8schools, private schools that offer systematic instruction in
9useful branches of learning by methods common to public
10schools and that compare favorably in their scope and
11intensity with the course of study presented in tax-supported
12schools, and vocational or technical schools or institutes
13organized and operated exclusively to provide a course of
14study of not less than 6 weeks duration and designed to prepare
15individuals to follow a trade or to pursue a manual,
16technical, mechanical, industrial, business, or commercial
17occupation.
18    (21) Beginning January 1, 2000, personal property,
19including food, purchased through fundraising events for the
20benefit of a public or private elementary or secondary school,
21a group of those schools, or one or more school districts if
22the events are sponsored by an entity recognized by the school
23district that consists primarily of volunteers and includes
24parents and teachers of the school children. This paragraph
25does not apply to fundraising events (i) for the benefit of
26private home instruction or (ii) for which the fundraising

 

 

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1entity purchases the personal property sold at the events from
2another individual or entity that sold the property for the
3purpose of resale by the fundraising entity and that profits
4from the sale to the fundraising entity. This paragraph is
5exempt from the provisions of Section 3-75.
6    (22) Beginning January 1, 2000 and through December 31,
72001, new or used automatic vending machines that prepare and
8serve hot food and beverages, including coffee, soup, and
9other items, and replacement parts for these machines.
10Beginning January 1, 2002 and through June 30, 2003, machines
11and parts for machines used in commercial, coin-operated
12amusement and vending business if a use or occupation tax is
13paid on the gross receipts derived from the use of the
14commercial, coin-operated amusement and vending machines. This
15paragraph is exempt from the provisions of Section 3-75.
16    (23) Beginning August 23, 2001 and through June 30, 2016,
17food for human consumption that is to be consumed off the
18premises where it is sold (other than alcoholic beverages,
19soft drinks, and food that has been prepared for immediate
20consumption) and prescription and nonprescription medicines,
21drugs, medical appliances, and insulin, urine testing
22materials, syringes, and needles used by diabetics, for human
23use, when purchased for use by a person receiving medical
24assistance under Article V of the Illinois Public Aid Code who
25resides in a licensed long-term care facility, as defined in
26the Nursing Home Care Act, or in a licensed facility as defined

 

 

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1in the ID/DD Community Care Act, the MC/DD Act, or the
2Specialized Mental Health Rehabilitation Act of 2013.
3    (24) Beginning on August 2, 2001 (the effective date of
4Public Act 92-227), computers and communications equipment
5utilized for any hospital purpose and equipment used in the
6diagnosis, analysis, or treatment of hospital patients
7purchased by a lessor who leases the equipment, under a lease
8of one year or longer executed or in effect at the time the
9lessor would otherwise be subject to the tax imposed by this
10Act, to a hospital that has been issued an active tax exemption
11identification number by the Department under Section 1g of
12the Retailers' Occupation Tax Act. If the equipment is leased
13in a manner that does not qualify for this exemption or is used
14in any other nonexempt manner, the lessor shall be liable for
15the tax imposed under this Act or the Use Tax Act, as the case
16may be, based on the fair market value of the property at the
17time the nonqualifying use occurs. No lessor shall collect or
18attempt to collect an amount (however designated) that
19purports to reimburse that lessor for the tax imposed by this
20Act or the Use Tax Act, as the case may be, if the tax has not
21been paid by the lessor. If a lessor improperly collects any
22such amount from the lessee, the lessee shall have a legal
23right to claim a refund of that amount from the lessor. If,
24however, that amount is not refunded to the lessee for any
25reason, the lessor is liable to pay that amount to the
26Department. This paragraph is exempt from the provisions of

 

 

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1Section 3-75.
2    (25) Beginning on August 2, 2001 (the effective date of
3Public Act 92-227), personal property purchased by a lessor
4who leases the property, under a lease of one year or longer
5executed or in effect at the time the lessor would otherwise be
6subject to the tax imposed by this Act, to a governmental body
7that has been issued an active tax exemption identification
8number by the Department under Section 1g of the Retailers'
9Occupation Tax Act. If the property is leased in a manner that
10does not qualify for this exemption or is used in any other
11nonexempt manner, the lessor shall be liable for the tax
12imposed under this Act or the Use Tax Act, as the case may be,
13based on the fair market value of the property at the time the
14nonqualifying use occurs. No lessor shall collect or attempt
15to collect an amount (however designated) that purports to
16reimburse that lessor for the tax imposed by this Act or the
17Use Tax Act, as the case may be, if the tax has not been paid
18by the lessor. If a lessor improperly collects any such amount
19from the lessee, the lessee shall have a legal right to claim a
20refund of that amount from the lessor. If, however, that
21amount is not refunded to the lessee for any reason, the lessor
22is liable to pay that amount to the Department. This paragraph
23is exempt from the provisions of Section 3-75.
24    (26) Beginning January 1, 2008, tangible personal property
25used in the construction or maintenance of a community water
26supply, as defined under Section 3.145 of the Environmental

 

 

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1Protection Act, that is operated by a not-for-profit
2corporation that holds a valid water supply permit issued
3under Title IV of the Environmental Protection Act. This
4paragraph is exempt from the provisions of Section 3-75.
5    (27) Beginning January 1, 2010 and continuing through
6December 31, 2024, materials, parts, equipment, components,
7and furnishings incorporated into or upon an aircraft as part
8of the modification, refurbishment, completion, replacement,
9repair, or maintenance of the aircraft. This exemption
10includes consumable supplies used in the modification,
11refurbishment, completion, replacement, repair, and
12maintenance of aircraft, but excludes any materials, parts,
13equipment, components, and consumable supplies used in the
14modification, replacement, repair, and maintenance of aircraft
15engines or power plants, whether such engines or power plants
16are installed or uninstalled upon any such aircraft.
17"Consumable supplies" include, but are not limited to,
18adhesive, tape, sandpaper, general purpose lubricants,
19cleaning solution, latex gloves, and protective films. This
20exemption applies only to the use of qualifying tangible
21personal property transferred incident to the modification,
22refurbishment, completion, replacement, repair, or maintenance
23of aircraft by persons who (i) hold an Air Agency Certificate
24and are empowered to operate an approved repair station by the
25Federal Aviation Administration, (ii) have a Class IV Rating,
26and (iii) conduct operations in accordance with Part 145 of

 

 

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1the Federal Aviation Regulations. The exemption does not
2include aircraft operated by a commercial air carrier
3providing scheduled passenger air service pursuant to
4authority issued under Part 121 or Part 129 of the Federal
5Aviation Regulations. The changes made to this paragraph (27)
6by Public Act 98-534 are declarative of existing law. It is the
7intent of the General Assembly that the exemption under this
8paragraph (27) applies continuously from January 1, 2010
9through December 31, 2024; however, no claim for credit or
10refund is allowed for taxes paid as a result of the
11disallowance of this exemption on or after January 1, 2015 and
12prior to February 5, 2020 (the effective date of Public Act
13101-629) this amendatory Act of the 101st General Assembly.
14    (28) Tangible personal property purchased by a
15public-facilities corporation, as described in Section
1611-65-10 of the Illinois Municipal Code, for purposes of
17constructing or furnishing a municipal convention hall, but
18only if the legal title to the municipal convention hall is
19transferred to the municipality without any further
20consideration by or on behalf of the municipality at the time
21of the completion of the municipal convention hall or upon the
22retirement or redemption of any bonds or other debt
23instruments issued by the public-facilities corporation in
24connection with the development of the municipal convention
25hall. This exemption includes existing public-facilities
26corporations as provided in Section 11-65-25 of the Illinois

 

 

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1Municipal Code. This paragraph is exempt from the provisions
2of Section 3-75.
3    (29) Beginning January 1, 2017 and through December 31,
42026, menstrual pads, tampons, and menstrual cups.
5    (30) Tangible personal property transferred to a purchaser
6who is exempt from the tax imposed by this Act by operation of
7federal law. This paragraph is exempt from the provisions of
8Section 3-75.
9    (31) Qualified tangible personal property used in the
10construction or operation of a data center that has been
11granted a certificate of exemption by the Department of
12Commerce and Economic Opportunity, whether that tangible
13personal property is purchased by the owner, operator, or
14tenant of the data center or by a contractor or subcontractor
15of the owner, operator, or tenant. Data centers that would
16have qualified for a certificate of exemption prior to January
171, 2020 had Public Act 101-31 this amendatory Act of the 101st
18General Assembly been in effect, may apply for and obtain an
19exemption for subsequent purchases of computer equipment or
20enabling software purchased or leased to upgrade, supplement,
21or replace computer equipment or enabling software purchased
22or leased in the original investment that would have
23qualified.
24    The Department of Commerce and Economic Opportunity shall
25grant a certificate of exemption under this item (31) to
26qualified data centers as defined by Section 605-1025 of the

 

 

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1Department of Commerce and Economic Opportunity Law of the
2Civil Administrative Code of Illinois.
3    For the purposes of this item (31):
4        "Data center" means a building or a series of
5    buildings rehabilitated or constructed to house working
6    servers in one physical location or multiple sites within
7    the State of Illinois.
8        "Qualified tangible personal property" means:
9    electrical systems and equipment; climate control and
10    chilling equipment and systems; mechanical systems and
11    equipment; monitoring and secure systems; emergency
12    generators; hardware; computers; servers; data storage
13    devices; network connectivity equipment; racks; cabinets;
14    telecommunications cabling infrastructure; raised floor
15    systems; peripheral components or systems; software;
16    mechanical, electrical, or plumbing systems; battery
17    systems; cooling systems and towers; temperature control
18    systems; other cabling; and other data center
19    infrastructure equipment and systems necessary to operate
20    qualified tangible personal property, including fixtures;
21    and component parts of any of the foregoing, including
22    installation, maintenance, repair, refurbishment, and
23    replacement of qualified tangible personal property to
24    generate, transform, transmit, distribute, or manage
25    electricity necessary to operate qualified tangible
26    personal property; and all other tangible personal

 

 

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1    property that is essential to the operations of a computer
2    data center. The term "qualified tangible personal
3    property" also includes building materials physically
4    incorporated in to the qualifying data center. To document
5    the exemption allowed under this Section, the retailer
6    must obtain from the purchaser a copy of the certificate
7    of eligibility issued by the Department of Commerce and
8    Economic Opportunity.
9    This item (31) is exempt from the provisions of Section
103-75.
11    (32) Beginning July 1, 2022, breast pumps, breast pump
12collection and storage supplies, and breast pump kits. This
13item (32) is exempt from the provisions of Section 3-75. As
14used in this item (32):
15        "Breast pump" means an electrically controlled or
16    manually controlled pump device designed or marketed to be
17    used to express milk from a human breast during lactation,
18    including the pump device and any battery, AC adapter, or
19    other power supply unit that is used to power the pump
20    device and is packaged and sold with the pump device at the
21    time of sale.
22        "Breast pump collection and storage supplies" means
23    items of tangible personal property designed or marketed
24    to be used in conjunction with a breast pump to collect
25    milk expressed from a human breast and to store collected
26    milk until it is ready for consumption.

 

 

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1        "Breast pump collection and storage supplies"
2    includes, but is not limited to: breast shields and breast
3    shield connectors; breast pump tubes and tubing adapters;
4    breast pump valves and membranes; backflow protectors and
5    backflow protector adaptors; bottles and bottle caps
6    specific to the operation of the breast pump; and breast
7    milk storage bags.
8        "Breast pump collection and storage supplies" does not
9    include: (1) bottles and bottle caps not specific to the
10    operation of the breast pump; (2) breast pump travel bags
11    and other similar carrying accessories, including ice
12    packs, labels, and other similar products; (3) breast pump
13    cleaning supplies; (4) nursing bras, bra pads, breast
14    shells, and other similar products; and (5) creams,
15    ointments, and other similar products that relieve
16    breastfeeding-related symptoms or conditions of the
17    breasts or nipples, unless sold as part of a breast pump
18    kit that is pre-packaged by the breast pump manufacturer
19    or distributor.
20        "Breast pump kit" means a kit that: (1) contains no
21    more than a breast pump, breast pump collection and
22    storage supplies, a rechargeable battery for operating the
23    breast pump, a breastmilk cooler, bottle stands, ice
24    packs, and a breast pump carrying case; and (2) is
25    pre-packaged as a breast pump kit by the breast pump
26    manufacturer or distributor.

 

 

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1    (33) (32) Tangible personal property sold by or on behalf
2of the State Treasurer pursuant to the Revised Uniform
3Unclaimed Property Act. This item (33) (32) is exempt from the
4provisions of Section 3-75.
5    (34) Qualified tangible personal property used in the
6construction or operation of a megaproject for which a
7certificate has been issued by the Department of Revenue as
8described and defined in Division 22 of Article 10 of the
9Property Tax Code, whether that tangible personal property is
10purchased by the owner, operator, or tenant of the megaproject
11or by a contractor or subcontractor of the owner, operator, or
12tenant.
13    For the purposes of this item (34):
14    "Megaproject" has the meaning ascribed to that term in
15Section 10-910 of the Property Tax Code.
16    "Qualified tangible personal property" means: electrical
17systems and equipment; climate control and chilling equipment
18and systems; mechanical systems and equipment; monitoring and
19security systems; emergency generators; hardware; computers;
20servers; data storage devices; network connectivity equipment;
21racks; cabinets; telecommunications cabling infrastructure;
22raised floor systems; peripheral components or systems;
23software; mechanical, electrical, or plumbing systems; battery
24systems; cooling systems and towers; temperature control
25systems; other cabling; and other data center infrastructure
26equipment and systems necessary to operate qualified tangible

 

 

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1personal property, including fixtures; and component parts of
2any of the foregoing, including installation, maintenance,
3repair, refurbishment, and replacement of qualified tangible
4personal property to generate, transform, transmit,
5distribute, or manage electricity necessary to operate
6qualified tangible personal property; and all other tangible
7personal property that is essential to the operations of a
8megaproject. The term "qualified tangible personal property"
9also includes building materials to be incorporated into the
10megaproject. To document the exemption allowed under this
11Section, the retailer, contractor or subcontractor or supplier
12must obtain from the purchaser a copy of the certificate
13issued by the Department of Revenue for the megaproject as
14described and defined in Division 22 of Article 10 of the
15Property Tax Code.
16    This item (34) is exempt from the provisions of Section
173-75.
18(Source: P.A. 101-31, eff. 6-28-19; 101-81, eff. 7-12-19;
19101-629, eff. 2-5-20; 102-16, eff. 6-17-21; 102-700, Article
2070, Section 70-10, eff. 4-19-22; 102-700, Article 75, Section
2175-10, eff. 4-19-22; 102-1026, eff. 5-27-22; revised 8-3-22.)
 
22    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
23    Sec. 9. Each serviceman required or authorized to collect
24the tax herein imposed shall pay to the Department the amount
25of such tax (except as otherwise provided) at the time when he

 

 

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1is required to file his return for the period during which such
2tax was collected, less a discount of 2.1% prior to January 1,
31990 and 1.75% on and after January 1, 1990, or $5 per calendar
4year, whichever is greater, which is allowed to reimburse the
5serviceman for expenses incurred in collecting the tax,
6keeping records, preparing and filing returns, remitting the
7tax and supplying data to the Department on request. When
8determining the discount allowed under this Section,
9servicemen shall include the amount of tax that would have
10been due at the 1% rate but for the 0% rate imposed under this
11amendatory Act of the 102nd General Assembly. The discount
12under this Section is not allowed for the 1.25% portion of
13taxes paid on aviation fuel that is subject to the revenue use
14requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
15discount allowed under this Section is allowed only for
16returns that are filed in the manner required by this Act. The
17Department may disallow the discount for servicemen whose
18certificate of registration is revoked at the time the return
19is filed, but only if the Department's decision to revoke the
20certificate of registration has become final. A serviceman
21need not remit that part of any tax collected by him to the
22extent that he is required to pay and does pay the tax imposed
23by the Service Occupation Tax Act with respect to his sale of
24service involving the incidental transfer by him of the same
25property.
26    Except as provided hereinafter in this Section, on or

 

 

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1before the twentieth day of each calendar month, such
2serviceman shall file a return for the preceding calendar
3month in accordance with reasonable Rules and Regulations to
4be promulgated by the Department. Such return shall be filed
5on a form prescribed by the Department and shall contain such
6information as the Department may reasonably require. The
7return shall include the gross receipts which were received
8during the preceding calendar month or quarter on the
9following items upon which tax would have been due but for the
100% rate imposed under this amendatory Act of the 102nd General
11Assembly: (i) food for human consumption that is to be
12consumed off the premises where it is sold (other than
13alcoholic beverages, food consisting of or infused with adult
14use cannabis, soft drinks, and food that has been prepared for
15immediate consumption); and (ii) food prepared for immediate
16consumption and transferred incident to a sale of service
17subject to this Act or the Service Occupation Tax Act by an
18entity licensed under the Hospital Licensing Act, the Nursing
19Home Care Act, the Assisted Living and Shared Housing Act, the
20ID/DD Community Care Act, the MC/DD Act, the Specialized
21Mental Health Rehabilitation Act of 2013, or the Child Care
22Act of 1969, or an entity that holds a permit issued pursuant
23to the Life Care Facilities Act. The return shall also include
24the amount of tax that would have been due on the items listed
25in the previous sentence but for the 0% rate imposed under this
26amendatory Act of the 102nd General Assembly.

 

 

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1    On and after January 1, 2018, with respect to servicemen
2whose annual gross receipts average $20,000 or more, all
3returns required to be filed pursuant to this Act shall be
4filed electronically. Servicemen who demonstrate that they do
5not have access to the Internet or demonstrate hardship in
6filing electronically may petition the Department to waive the
7electronic filing requirement.
8    The Department may require returns to be filed on a
9quarterly basis. If so required, a return for each calendar
10quarter shall be filed on or before the twentieth day of the
11calendar month following the end of such calendar quarter. The
12taxpayer shall also file a return with the Department for each
13of the first two months of each calendar quarter, on or before
14the twentieth day of the following calendar month, stating:
15        1. The name of the seller;
16        2. The address of the principal place of business from
17    which he engages in business as a serviceman in this
18    State;
19        3. The total amount of taxable receipts received by
20    him during the preceding calendar month, including
21    receipts from charge and time sales, but less all
22    deductions allowed by law;
23        4. The amount of credit provided in Section 2d of this
24    Act;
25        5. The amount of tax due;
26        5-5. The signature of the taxpayer; and

 

 

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1        6. Such other reasonable information as the Department
2    may require.
3    Each serviceman required or authorized to collect the tax
4imposed by this Act on aviation fuel transferred as an
5incident of a sale of service in this State during the
6preceding calendar month shall, instead of reporting and
7paying tax on aviation fuel as otherwise required by this
8Section, report and pay such tax on a separate aviation fuel
9tax return. The requirements related to the return shall be as
10otherwise provided in this Section. Notwithstanding any other
11provisions of this Act to the contrary, servicemen collecting
12tax on aviation fuel shall file all aviation fuel tax returns
13and shall make all aviation fuel tax payments by electronic
14means in the manner and form required by the Department. For
15purposes of this Section, "aviation fuel" means jet fuel and
16aviation gasoline.
17    If a taxpayer fails to sign a return within 30 days after
18the proper notice and demand for signature by the Department,
19the return shall be considered valid and any amount shown to be
20due on the return shall be deemed assessed.
21    Notwithstanding any other provision of this Act to the
22contrary, servicemen 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

 

 

10300HB0610ham001- 91 -LRB103 04195 HLH 61720 a

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" means 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

 

 

10300HB0610ham001- 92 -LRB103 04195 HLH 61720 a

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    If the serviceman is otherwise required to file a monthly
15return and if the serviceman's average monthly tax liability
16to the Department does not exceed $200, the Department may
17authorize his returns to be filed on a quarter annual basis,
18with the return for January, February and March of a given year
19being due by April 20 of such year; with the return for April,
20May and June of a given year being due by July 20 of such year;
21with the return for July, August and September of a given year
22being due by October 20 of such year, and with the return for
23October, November and December of a given year being due by
24January 20 of the following year.
25    If the serviceman is otherwise required to file a monthly
26or quarterly return and if the serviceman's average monthly

 

 

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

 

 

10300HB0610ham001- 94 -LRB103 04195 HLH 61720 a

1be deducted shall previously have been remitted to the
2Department by such serviceman. If the serviceman shall not
3previously have remitted the amount of such tax to the
4Department, he shall be entitled to no deduction hereunder
5upon refunding such tax to the purchaser.
6    Any serviceman filing a return hereunder shall also
7include the total tax upon the selling price of tangible
8personal property purchased for use by him as an incident to a
9sale of service, and such serviceman shall remit the amount of
10such tax to the Department when filing such return.
11    If experience indicates such action to be practicable, the
12Department may prescribe and furnish a combination or joint
13return which will enable servicemen, who are required to file
14returns hereunder and also under the Service Occupation Tax
15Act, to furnish all the return information required by both
16Acts on the one form.
17    Where the serviceman has more than one business registered
18with the Department under separate registration hereunder,
19such serviceman shall not file each return that is due as a
20single return covering all such registered businesses, but
21shall file separate returns for each such registered business.
22    Notwithstanding any provision of law to the contrary,
23beginning on the first day of the first month after the
24Arlington Megaproject is established under Division 22 of
25Article 10 of the Property Tax Code, all taxes collected under
26this Act from persons located within the Arlington Megaproject

 

 

10300HB0610ham001- 95 -LRB103 04195 HLH 61720 a

1shall be deposited into the Arlington Megaproject
2Infrastructure Fund.
3    Beginning January 1, 1990, each month the Department shall
4pay into the State and Local Tax Reform Fund, a special fund in
5the State Treasury, the net revenue realized for the preceding
6month from the 1% tax imposed under this Act.
7    Beginning January 1, 1990, each month the Department shall
8pay into the State and Local Sales Tax Reform Fund 20% of the
9net revenue realized for the preceding month from the 6.25%
10general rate on transfers of tangible personal property, other
11than (i) tangible personal property which is purchased outside
12Illinois at retail from a retailer and which is titled or
13registered by an agency of this State's government and (ii)
14aviation fuel sold on or after December 1, 2019. This
15exception for aviation fuel only applies for so long as the
16revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1747133 are binding on the State.
18    For aviation fuel sold on or after December 1, 2019, each
19month the Department shall pay into the State Aviation Program
20Fund 20% of the net revenue realized for the preceding month
21from the 6.25% general rate on the selling price of aviation
22fuel, less an amount estimated by the Department to be
23required for refunds of the 20% portion of the tax on aviation
24fuel under this Act, which amount shall be deposited into the
25Aviation Fuel Sales Tax Refund Fund. The Department shall only
26pay moneys into the State Aviation Program Fund and the

 

 

10300HB0610ham001- 96 -LRB103 04195 HLH 61720 a

1Aviation Fuel Sales Tax Refund Fund under this Act for so long
2as the revenue use requirements of 49 U.S.C. 47107(b) and 49
3U.S.C. 47133 are binding on the State.
4    Beginning August 1, 2000, each month the Department shall
5pay into the State and Local Sales Tax Reform Fund 100% of the
6net revenue realized for the preceding month from the 1.25%
7rate on the selling price of motor fuel and gasohol.
8    Beginning October 1, 2009, each month the Department shall
9pay into the Capital Projects Fund an amount that is equal to
10an amount estimated by the Department to represent 80% of the
11net revenue realized for the preceding month from the sale of
12candy, grooming and hygiene products, and soft drinks that had
13been taxed at a rate of 1% prior to September 1, 2009 but that
14are now taxed at 6.25%.
15    Beginning July 1, 2013, each month the Department shall
16pay into the Underground Storage Tank Fund from the proceeds
17collected under this Act, the Use Tax Act, the Service
18Occupation Tax Act, and the Retailers' Occupation Tax Act an
19amount equal to the average monthly deficit in the Underground
20Storage Tank Fund during the prior year, as certified annually
21by the Illinois Environmental Protection Agency, but the total
22payment into the Underground Storage Tank Fund under this Act,
23the Use Tax Act, the Service Occupation Tax Act, and the
24Retailers' Occupation Tax Act shall not exceed $18,000,000 in
25any State fiscal year. As used in this paragraph, the "average
26monthly deficit" shall be equal to the difference between the

 

 

10300HB0610ham001- 97 -LRB103 04195 HLH 61720 a

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

 

 

10300HB0610ham001- 98 -LRB103 04195 HLH 61720 a

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

 

 

10300HB0610ham001- 99 -LRB103 04195 HLH 61720 a

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

 

 

10300HB0610ham001- 100 -LRB103 04195 HLH 61720 a

1Chairman of the Metropolitan Pier and Exposition Authority
2provided under Section 8.25f of the State Finance Act, but not
3in excess of the sums designated as "Total Deposit", shall be
4deposited in the aggregate from collections under Section 9 of
5the Use Tax Act, Section 9 of the Service Use Tax Act, Section
69 of the Service Occupation Tax Act, and Section 3 of the
7Retailers' Occupation Tax Act into the McCormick Place
8Expansion Project Fund in the specified fiscal years.
 
9Fiscal YearTotal Deposit
101993         $0
111994 53,000,000
121995 58,000,000
131996 61,000,000
141997 64,000,000
151998 68,000,000
161999 71,000,000
172000 75,000,000
182001 80,000,000
192002 93,000,000
202003 99,000,000
212004103,000,000
222005108,000,000
232006113,000,000
242007119,000,000
252008126,000,000

 

 

10300HB0610ham001- 101 -LRB103 04195 HLH 61720 a

12009132,000,000
22010139,000,000
32011146,000,000
42012153,000,000
52013161,000,000
62014170,000,000
72015179,000,000
82016189,000,000
92017199,000,000
102018210,000,000
112019221,000,000
122020233,000,000
132021300,000,000
142022300,000,000
152023300,000,000
162024 300,000,000
172025 300,000,000
182026 300,000,000
192027 375,000,000
202028 375,000,000
212029 375,000,000
222030 375,000,000
232031 375,000,000
242032 375,000,000
252033 375,000,000
262034375,000,000

 

 

10300HB0610ham001- 102 -LRB103 04195 HLH 61720 a

12035375,000,000
22036450,000,000
3and
4each fiscal year
5thereafter that bonds
6are outstanding under
7Section 13.2 of the
8Metropolitan Pier and
9Exposition Authority Act,
10but not after fiscal year 2060.
11    Beginning July 20, 1993 and in each month of each fiscal
12year thereafter, one-eighth of the amount requested in the
13certificate of the Chairman of the Metropolitan Pier and
14Exposition Authority for that fiscal year, less the amount
15deposited into the McCormick Place Expansion Project Fund by
16the State Treasurer in the respective month under subsection
17(g) of Section 13 of the Metropolitan Pier and Exposition
18Authority Act, plus cumulative deficiencies in the deposits
19required under this Section for previous months and years,
20shall be deposited into the McCormick Place Expansion Project
21Fund, until the full amount requested for the fiscal year, but
22not in excess of the amount specified above as "Total
23Deposit", has been deposited.
24    Subject to payment of amounts into the Capital Projects
25Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
26and the McCormick Place Expansion Project Fund pursuant to the

 

 

10300HB0610ham001- 103 -LRB103 04195 HLH 61720 a

1preceding paragraphs or in any amendments thereto hereafter
2enacted, for aviation fuel sold on or after December 1, 2019,
3the Department shall each month deposit into the Aviation Fuel
4Sales Tax Refund Fund an amount estimated by the Department to
5be required for refunds of the 80% portion of the tax on
6aviation fuel under this Act. The Department shall only
7deposit moneys into the Aviation Fuel Sales Tax Refund Fund
8under this paragraph for so long as the revenue use
9requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
10binding on the State.
11    Subject to payment of amounts into the Build Illinois Fund
12and the McCormick Place Expansion Project Fund pursuant to the
13preceding paragraphs or in any amendments thereto hereafter
14enacted, beginning July 1, 1993 and ending on September 30,
152013, the Department shall each month pay into the Illinois
16Tax Increment Fund 0.27% of 80% of the net revenue realized for
17the preceding month from the 6.25% general rate on the selling
18price of tangible personal property.
19    Subject to payment of amounts into the Build Illinois Fund
20and the McCormick Place Expansion Project Fund pursuant to the
21preceding paragraphs or in any amendments thereto hereafter
22enacted, beginning with the receipt of the first report of
23taxes paid by an eligible business and continuing for a
2425-year period, the Department shall each month pay into the
25Energy Infrastructure Fund 80% of the net revenue realized
26from the 6.25% general rate on the selling price of

 

 

10300HB0610ham001- 104 -LRB103 04195 HLH 61720 a

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

 

 

10300HB0610ham001- 105 -LRB103 04195 HLH 61720 a

1Tax Increment Fund, the Energy Infrastructure Fund, and the
2Tax Compliance and Administration Fund as provided in this
3Section, beginning on July 1, 2018 the Department shall pay
4each month into the Downstate Public Transportation Fund the
5moneys required to be so paid under Section 2-3 of the
6Downstate Public Transportation Act.
7    Subject to successful execution and delivery of a
8public-private agreement between the public agency and private
9entity and completion of the civic build, beginning on July 1,
102023, of the remainder of the moneys received by the
11Department under the Use Tax Act, the Service Use Tax Act, the
12Service Occupation Tax Act, and this Act, the Department shall
13deposit the following specified deposits in the aggregate from
14collections under the Use Tax Act, the Service Use Tax Act, the
15Service Occupation Tax Act, and the Retailers' Occupation Tax
16Act, as required under Section 8.25g of the State Finance Act
17for distribution consistent with the Public-Private
18Partnership for Civic and Transit Infrastructure Project Act.
19The moneys received by the Department pursuant to this Act and
20required to be deposited into the Civic and Transit
21Infrastructure Fund are subject to the pledge, claim, and
22charge set forth in Section 25-55 of the Public-Private
23Partnership for Civic and Transit Infrastructure Project Act.
24As used in this paragraph, "civic build", "private entity",
25"public-private agreement", and "public agency" have the
26meanings provided in Section 25-10 of the Public-Private

 

 

10300HB0610ham001- 106 -LRB103 04195 HLH 61720 a

1Partnership for Civic and Transit Infrastructure Project Act.
2        Fiscal Year............................Total Deposit
3        2024....................................$200,000,000
4        2025....................................$206,000,000
5        2026....................................$212,200,000
6        2027....................................$218,500,000
7        2028....................................$225,100,000
8        2029....................................$288,700,000
9        2030....................................$298,900,000
10        2031....................................$309,300,000
11        2032....................................$320,100,000
12        2033....................................$331,200,000
13        2034....................................$341,200,000
14        2035....................................$351,400,000
15        2036....................................$361,900,000
16        2037....................................$372,800,000
17        2038....................................$384,000,000
18        2039....................................$395,500,000
19        2040....................................$407,400,000
20        2041....................................$419,600,000
21        2042....................................$432,200,000
22        2043....................................$445,100,000
23    Beginning July 1, 2021 and until July 1, 2022, subject to
24the payment of amounts into the State and Local Sales Tax
25Reform Fund, the Build Illinois Fund, the McCormick Place
26Expansion Project Fund, the Illinois Tax Increment Fund, the

 

 

10300HB0610ham001- 107 -LRB103 04195 HLH 61720 a

1Energy 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 16% of the net revenue realized from
5the taxes imposed on motor fuel and gasohol. Beginning July 1,
62022 and until July 1, 2023, 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 32% of the net
13revenue realized from the taxes imposed on motor fuel and
14gasohol. Beginning July 1, 2023 and until July 1, 2024,
15subject to the payment of amounts into the State and Local
16Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
17Place Expansion Project Fund, the Illinois Tax Increment Fund,
18the Energy Infrastructure Fund, and the Tax Compliance and
19Administration Fund as provided in this Section, the
20Department shall pay each month into the Road Fund the amount
21estimated to represent 48% of the net revenue realized from
22the taxes imposed on motor fuel and gasohol. Beginning July 1,
232024 and until July 1, 2025, subject to the payment of amounts
24into the State and Local Sales Tax Reform Fund, the Build
25Illinois Fund, the McCormick Place Expansion Project Fund, the
26Illinois Tax Increment Fund, the Energy Infrastructure Fund,

 

 

10300HB0610ham001- 108 -LRB103 04195 HLH 61720 a

1and the Tax Compliance and Administration Fund as provided in
2this Section, the Department shall pay each month into the
3Road Fund the amount estimated to represent 64% of the net
4revenue realized from the taxes imposed on motor fuel and
5gasohol. Beginning on July 1, 2025, subject to the payment of
6amounts into the State and Local Sales Tax Reform 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 Law, 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
19General Revenue Fund of the State Treasury and 25% shall be
20reserved in a special account and used only for the transfer to
21the Common School Fund as part of the monthly transfer from the
22General Revenue Fund in accordance with Section 8a of the
23State Finance Act.
24    As soon as possible after the first day of each month, upon
25certification of the Department of Revenue, the Comptroller
26shall order transferred and the Treasurer shall transfer from

 

 

10300HB0610ham001- 109 -LRB103 04195 HLH 61720 a

1the General Revenue Fund to the Motor Fuel Tax Fund an amount
2equal to 1.7% of 80% of the net revenue realized under this Act
3for the second preceding month. Beginning April 1, 2000, this
4transfer is no longer required and shall not be made.
5    Net revenue realized for a month shall be the revenue
6collected by the State pursuant to this Act, less the amount
7paid out during that month as refunds to taxpayers for
8overpayment of liability.
9(Source: P.A. 101-10, Article 15, Section 15-15, eff. 6-5-19;
10101-10, Article 25, Section 25-110, eff. 6-5-19; 101-27, eff.
116-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
12101-636, eff. 6-10-20; 102-700, eff. 4-19-22.)
 
13    Section 915. The Service Occupation Tax Act is amended by
14changing Sections 3-5 and 9 as follows:
 
15    (35 ILCS 115/3-5)
16    Sec. 3-5. Exemptions. The following tangible personal
17property is exempt from the tax imposed by this Act:
18    (1) Personal property sold by a corporation, society,
19association, foundation, institution, or organization, other
20than a limited liability company, that is organized and
21operated as a not-for-profit service enterprise for the
22benefit of persons 65 years of age or older if the personal
23property was not purchased by the enterprise for the purpose
24of resale by the enterprise.

 

 

10300HB0610ham001- 110 -LRB103 04195 HLH 61720 a

1    (2) Personal property purchased by a not-for-profit
2Illinois county fair association for use in conducting,
3operating, or promoting the county fair.
4    (3) Personal property purchased by any not-for-profit arts
5or cultural organization that establishes, by proof required
6by the Department by rule, that it has received an exemption
7under Section 501(c)(3) of the Internal Revenue Code and that
8is organized and operated primarily for the presentation or
9support of arts or cultural programming, activities, or
10services. These organizations include, but are not limited to,
11music and dramatic arts organizations such as symphony
12orchestras and theatrical groups, arts and cultural service
13organizations, local arts councils, visual arts organizations,
14and media arts organizations. On and after July 1, 2001 (the
15effective date of Public Act 92-35), however, an entity
16otherwise eligible for this exemption shall not make tax-free
17purchases unless it has an active identification number issued
18by the Department.
19    (4) Legal tender, currency, medallions, or gold or silver
20coinage issued by the State of Illinois, the government of the
21United States of America, or the government of any foreign
22country, and bullion.
23    (5) Until July 1, 2003 and beginning again on September 1,
242004 through August 30, 2014, graphic arts machinery and
25equipment, including repair and replacement parts, both new
26and used, and including that manufactured on special order or

 

 

10300HB0610ham001- 111 -LRB103 04195 HLH 61720 a

1purchased for lease, certified by the purchaser to be used
2primarily for graphic arts production. Equipment includes
3chemicals or chemicals acting as catalysts but only if the
4chemicals or chemicals acting as catalysts effect a direct and
5immediate change upon a graphic arts product. Beginning on
6July 1, 2017, graphic arts machinery and equipment is included
7in the manufacturing and assembling machinery and equipment
8exemption under Section 2 of this Act.
9    (6) Personal property sold by a teacher-sponsored student
10organization affiliated with an elementary or secondary school
11located in Illinois.
12    (7) Farm machinery and equipment, both new and used,
13including that manufactured on special order, certified by the
14purchaser to be used primarily for production agriculture or
15State or federal agricultural programs, including individual
16replacement parts for the machinery and equipment, including
17machinery and equipment purchased for lease, and including
18implements of husbandry defined in Section 1-130 of the
19Illinois Vehicle Code, farm machinery and agricultural
20chemical and fertilizer spreaders, and nurse wagons required
21to be registered under Section 3-809 of the Illinois Vehicle
22Code, but excluding other motor vehicles required to be
23registered under the Illinois Vehicle Code. Horticultural
24polyhouses or hoop houses used for propagating, growing, or
25overwintering plants shall be considered farm machinery and
26equipment under this item (7). Agricultural chemical tender

 

 

10300HB0610ham001- 112 -LRB103 04195 HLH 61720 a

1tanks and dry boxes shall include units sold separately from a
2motor vehicle required to be licensed and units sold mounted
3on a motor vehicle required to be licensed if the selling price
4of the tender is separately stated.
5    Farm machinery and equipment shall include precision
6farming equipment that is installed or purchased to be
7installed on farm machinery and equipment including, but not
8limited to, tractors, harvesters, sprayers, planters, seeders,
9or spreaders. Precision farming equipment includes, but is not
10limited to, soil testing sensors, computers, monitors,
11software, global positioning and mapping systems, and other
12such equipment.
13    Farm machinery and equipment also includes computers,
14sensors, software, and related equipment used primarily in the
15computer-assisted operation of production agriculture
16facilities, equipment, and activities such as, but not limited
17to, the collection, monitoring, and correlation of animal and
18crop data for the purpose of formulating animal diets and
19agricultural chemicals. This item (7) is exempt from the
20provisions of Section 3-55.
21    (8) Until June 30, 2013, fuel and petroleum products sold
22to or used by an air common carrier, certified by the carrier
23to be used for consumption, shipment, or storage in the
24conduct of its business as an air common carrier, for a flight
25destined for or returning from a location or locations outside
26the United States without regard to previous or subsequent

 

 

10300HB0610ham001- 113 -LRB103 04195 HLH 61720 a

1domestic stopovers.
2    Beginning July 1, 2013, fuel and petroleum products sold
3to or used by an air carrier, certified by the carrier to be
4used for consumption, shipment, or storage in the conduct of
5its business as an air common carrier, for a flight that (i) is
6engaged in foreign trade or is engaged in trade between the
7United States and any of its possessions and (ii) transports
8at least one individual or package for hire from the city of
9origination to the city of final destination on the same
10aircraft, without regard to a change in the flight number of
11that aircraft.
12    (9) Proceeds of mandatory service charges separately
13stated on customers' bills for the purchase and consumption of
14food and beverages, to the extent that the proceeds of the
15service charge are in fact turned over as tips or as a
16substitute for tips to the employees who participate directly
17in preparing, serving, hosting or cleaning up the food or
18beverage function with respect to which the service charge is
19imposed.
20    (10) Until July 1, 2003, oil field exploration, drilling,
21and production equipment, including (i) rigs and parts of
22rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)
23pipe and tubular goods, including casing and drill strings,
24(iii) pumps and pump-jack units, (iv) storage tanks and flow
25lines, (v) any individual replacement part for oil field
26exploration, drilling, and production equipment, and (vi)

 

 

10300HB0610ham001- 114 -LRB103 04195 HLH 61720 a

1machinery and equipment purchased for lease; but excluding
2motor vehicles required to be registered under the Illinois
3Vehicle Code.
4    (11) Photoprocessing machinery and equipment, including
5repair and replacement parts, both new and used, including
6that manufactured on special order, certified by the purchaser
7to be used primarily for photoprocessing, and including
8photoprocessing machinery and equipment purchased for lease.
9    (12) Until July 1, 2028, coal and aggregate exploration,
10mining, off-highway hauling, processing, maintenance, and
11reclamation equipment, including replacement parts and
12equipment, and including equipment purchased for lease, but
13excluding motor vehicles required to be registered under the
14Illinois Vehicle Code. The changes made to this Section by
15Public Act 97-767 apply on and after July 1, 2003, but no claim
16for credit or refund is allowed on or after August 16, 2013
17(the effective date of Public Act 98-456) for such taxes paid
18during the period beginning July 1, 2003 and ending on August
1916, 2013 (the effective date of Public Act 98-456).
20    (13) Beginning January 1, 1992 and through June 30, 2016,
21food for human consumption that is to be consumed off the
22premises where it is sold (other than alcoholic beverages,
23soft drinks and food that has been prepared for immediate
24consumption) and prescription and non-prescription medicines,
25drugs, medical appliances, and insulin, urine testing
26materials, syringes, and needles used by diabetics, for human

 

 

10300HB0610ham001- 115 -LRB103 04195 HLH 61720 a

1use, when purchased for use by a person receiving medical
2assistance under Article V of the Illinois Public Aid Code who
3resides in a licensed long-term care facility, as defined in
4the Nursing Home Care Act, or in a licensed facility as defined
5in the ID/DD Community Care Act, the MC/DD Act, or the
6Specialized Mental Health Rehabilitation Act of 2013.
7    (14) Semen used for artificial insemination of livestock
8for direct agricultural production.
9    (15) Horses, or interests in horses, registered with and
10meeting the requirements of any of the Arabian Horse Club
11Registry of America, Appaloosa Horse Club, American Quarter
12Horse Association, United States Trotting Association, or
13Jockey Club, as appropriate, used for purposes of breeding or
14racing for prizes. This item (15) is exempt from the
15provisions of Section 3-55, and the exemption provided for
16under this item (15) applies for all periods beginning May 30,
171995, but no claim for credit or refund is allowed on or after
18January 1, 2008 (the effective date of Public Act 95-88) for
19such taxes paid during the period beginning May 30, 2000 and
20ending on January 1, 2008 (the effective date of Public Act
2195-88).
22    (16) Computers and communications equipment utilized for
23any hospital purpose and equipment used in the diagnosis,
24analysis, or treatment of hospital patients sold to a lessor
25who leases the equipment, under a lease of one year or longer
26executed or in effect at the time of the purchase, to a

 

 

10300HB0610ham001- 116 -LRB103 04195 HLH 61720 a

1hospital that has been issued an active tax exemption
2identification number by the Department under Section 1g of
3the Retailers' Occupation Tax Act.
4    (17) Personal property sold to a lessor who leases the
5property, under a lease of one year or longer executed or in
6effect at the time of the purchase, to a governmental body that
7has been issued an active tax exemption identification number
8by the Department under Section 1g of the Retailers'
9Occupation Tax Act.
10    (18) Beginning with taxable years ending on or after
11December 31, 1995 and ending with taxable years ending on or
12before December 31, 2004, personal property that is donated
13for disaster relief to be used in a State or federally declared
14disaster area in Illinois or bordering Illinois by a
15manufacturer or retailer that is registered in this State to a
16corporation, society, association, foundation, or institution
17that has been issued a sales tax exemption identification
18number by the Department that assists victims of the disaster
19who reside within the declared disaster area.
20    (19) Beginning with taxable years ending on or after
21December 31, 1995 and ending with taxable years ending on or
22before December 31, 2004, personal property that is used in
23the performance of infrastructure repairs in this State,
24including but not limited to municipal roads and streets,
25access roads, bridges, sidewalks, waste disposal systems,
26water and sewer line extensions, water distribution and

 

 

10300HB0610ham001- 117 -LRB103 04195 HLH 61720 a

1purification facilities, storm water drainage and retention
2facilities, and sewage treatment facilities, resulting from a
3State or federally declared disaster in Illinois or bordering
4Illinois when such repairs are initiated on facilities located
5in the declared disaster area within 6 months after the
6disaster.
7    (20) Beginning July 1, 1999, game or game birds sold at a
8"game breeding and hunting preserve area" as that term is used
9in the Wildlife Code. This paragraph is exempt from the
10provisions of Section 3-55.
11    (21) A motor vehicle, as that term is defined in Section
121-146 of the Illinois Vehicle Code, that is donated to a
13corporation, limited liability company, society, association,
14foundation, or institution that is determined by the
15Department to be organized and operated exclusively for
16educational purposes. For purposes of this exemption, "a
17corporation, limited liability company, society, association,
18foundation, or institution organized and operated exclusively
19for educational purposes" means all tax-supported public
20schools, private schools that offer systematic instruction in
21useful branches of learning by methods common to public
22schools and that compare favorably in their scope and
23intensity with the course of study presented in tax-supported
24schools, and vocational or technical schools or institutes
25organized and operated exclusively to provide a course of
26study of not less than 6 weeks duration and designed to prepare

 

 

10300HB0610ham001- 118 -LRB103 04195 HLH 61720 a

1individuals to follow a trade or to pursue a manual,
2technical, mechanical, industrial, business, or commercial
3occupation.
4    (22) Beginning January 1, 2000, personal property,
5including food, purchased through fundraising events for the
6benefit of a public or private elementary or secondary school,
7a group of those schools, or one or more school districts if
8the events are sponsored by an entity recognized by the school
9district that consists primarily of volunteers and includes
10parents and teachers of the school children. This paragraph
11does not apply to fundraising events (i) for the benefit of
12private home instruction or (ii) for which the fundraising
13entity purchases the personal property sold at the events from
14another individual or entity that sold the property for the
15purpose of resale by the fundraising entity and that profits
16from the sale to the fundraising entity. This paragraph is
17exempt from the provisions of Section 3-55.
18    (23) Beginning January 1, 2000 and through December 31,
192001, new or used automatic vending machines that prepare and
20serve hot food and beverages, including coffee, soup, and
21other items, and replacement parts for these machines.
22Beginning January 1, 2002 and through June 30, 2003, machines
23and parts for machines used in commercial, coin-operated
24amusement and vending business if a use or occupation tax is
25paid on the gross receipts derived from the use of the
26commercial, coin-operated amusement and vending machines. This

 

 

10300HB0610ham001- 119 -LRB103 04195 HLH 61720 a

1paragraph is exempt from the provisions of Section 3-55.
2    (24) Beginning on August 2, 2001 (the effective date of
3Public Act 92-227), computers and communications equipment
4utilized for any hospital purpose and equipment used in the
5diagnosis, analysis, or treatment of hospital patients sold to
6a lessor who leases the equipment, under a lease of one year or
7longer executed or in effect at the time of the purchase, to a
8hospital that has been issued an active tax exemption
9identification number by the Department under Section 1g of
10the Retailers' Occupation Tax Act. This paragraph is exempt
11from the provisions of Section 3-55.
12    (25) Beginning on August 2, 2001 (the effective date of
13Public Act 92-227), personal property sold to a lessor who
14leases the property, under a lease of one year or longer
15executed or in effect at the time of the purchase, to a
16governmental body that has been issued an active tax exemption
17identification number by the Department under Section 1g of
18the Retailers' Occupation Tax Act. This paragraph is exempt
19from the provisions of Section 3-55.
20    (26) Beginning on January 1, 2002 and through June 30,
212016, tangible personal property purchased from an Illinois
22retailer by a taxpayer engaged in centralized purchasing
23activities in Illinois who will, upon receipt of the property
24in Illinois, temporarily store the property in Illinois (i)
25for the purpose of subsequently transporting it outside this
26State for use or consumption thereafter solely outside this

 

 

10300HB0610ham001- 120 -LRB103 04195 HLH 61720 a

1State or (ii) for the purpose of being processed, fabricated,
2or manufactured into, attached to, or incorporated into other
3tangible personal property to be transported outside this
4State and thereafter used or consumed solely outside this
5State. The Director of Revenue shall, pursuant to rules
6adopted in accordance with the Illinois Administrative
7Procedure Act, issue a permit to any taxpayer in good standing
8with the Department who is eligible for the exemption under
9this paragraph (26). The permit issued under this paragraph
10(26) shall authorize the holder, to the extent and in the
11manner specified in the rules adopted under this Act, to
12purchase tangible personal property from a retailer exempt
13from the taxes imposed by this Act. Taxpayers shall maintain
14all necessary books and records to substantiate the use and
15consumption of all such tangible personal property outside of
16the State of Illinois.
17    (27) Beginning January 1, 2008, tangible personal property
18used in the construction or maintenance of a community water
19supply, as defined under Section 3.145 of the Environmental
20Protection Act, that is operated by a not-for-profit
21corporation that holds a valid water supply permit issued
22under Title IV of the Environmental Protection Act. This
23paragraph is exempt from the provisions of Section 3-55.
24    (28) Tangible personal property sold to a
25public-facilities corporation, as described in Section
2611-65-10 of the Illinois Municipal Code, for purposes of

 

 

10300HB0610ham001- 121 -LRB103 04195 HLH 61720 a

1constructing or furnishing a municipal convention hall, but
2only if the legal title to the municipal convention hall is
3transferred to the municipality without any further
4consideration by or on behalf of the municipality at the time
5of the completion of the municipal convention hall or upon the
6retirement or redemption of any bonds or other debt
7instruments issued by the public-facilities corporation in
8connection with the development of the municipal convention
9hall. This exemption includes existing public-facilities
10corporations as provided in Section 11-65-25 of the Illinois
11Municipal Code. This paragraph is exempt from the provisions
12of Section 3-55.
13    (29) Beginning January 1, 2010 and continuing through
14December 31, 2024, materials, parts, equipment, components,
15and furnishings incorporated into or upon an aircraft as part
16of the modification, refurbishment, completion, replacement,
17repair, or maintenance of the aircraft. This exemption
18includes consumable supplies used in the modification,
19refurbishment, completion, replacement, repair, and
20maintenance of aircraft, but excludes any materials, parts,
21equipment, components, and consumable supplies used in the
22modification, replacement, repair, and maintenance of aircraft
23engines or power plants, whether such engines or power plants
24are installed or uninstalled upon any such aircraft.
25"Consumable supplies" include, but are not limited to,
26adhesive, tape, sandpaper, general purpose lubricants,

 

 

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1cleaning solution, latex gloves, and protective films. This
2exemption applies only to the transfer of qualifying tangible
3personal property incident to the modification, refurbishment,
4completion, replacement, repair, or maintenance of an aircraft
5by persons who (i) hold an Air Agency Certificate and are
6empowered to operate an approved repair station by the Federal
7Aviation Administration, (ii) have a Class IV Rating, and
8(iii) conduct operations in accordance with Part 145 of the
9Federal Aviation Regulations. The exemption does not include
10aircraft operated by a commercial air carrier providing
11scheduled passenger air service pursuant to authority issued
12under Part 121 or Part 129 of the Federal Aviation
13Regulations. The changes made to this paragraph (29) by Public
14Act 98-534 are declarative of existing law. It is the intent of
15the General Assembly that the exemption under this paragraph
16(29) applies continuously from January 1, 2010 through
17December 31, 2024; however, no claim for credit or refund is
18allowed for taxes paid as a result of the disallowance of this
19exemption on or after January 1, 2015 and prior to February 5,
202020 (the effective date of Public Act 101-629) this
21amendatory Act of the 101st General Assembly.
22    (30) Beginning January 1, 2017 and through December 31,
232026, menstrual pads, tampons, and menstrual cups.
24    (31) Tangible personal property transferred to a purchaser
25who is exempt from tax by operation of federal law. This
26paragraph is exempt from the provisions of Section 3-55.

 

 

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1    (32) Qualified tangible personal property used in the
2construction or operation of a data center that has been
3granted a certificate of exemption by the Department of
4Commerce and Economic Opportunity, whether that tangible
5personal property is purchased by the owner, operator, or
6tenant of the data center or by a contractor or subcontractor
7of the owner, operator, or tenant. Data centers that would
8have qualified for a certificate of exemption prior to January
91, 2020 had Public Act 101-31 this amendatory Act of the 101st
10General Assembly been in effect, may apply for and obtain an
11exemption for subsequent purchases of computer equipment or
12enabling software purchased or leased to upgrade, supplement,
13or replace computer equipment or enabling software purchased
14or leased in the original investment that would have
15qualified.
16    The Department of Commerce and Economic Opportunity shall
17grant a certificate of exemption under this item (32) to
18qualified data centers as defined by Section 605-1025 of the
19Department of Commerce and Economic Opportunity Law of the
20Civil Administrative Code of Illinois.
21    For the purposes of this item (32):
22        "Data center" means a building or a series of
23    buildings rehabilitated or constructed to house working
24    servers in one physical location or multiple sites within
25    the State of Illinois.
26        "Qualified tangible personal property" means:

 

 

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1    electrical systems and equipment; climate control and
2    chilling equipment and systems; mechanical systems and
3    equipment; monitoring and secure systems; emergency
4    generators; hardware; computers; servers; data storage
5    devices; network connectivity equipment; racks; cabinets;
6    telecommunications cabling infrastructure; raised floor
7    systems; peripheral components or systems; software;
8    mechanical, electrical, or plumbing systems; battery
9    systems; cooling systems and towers; temperature control
10    systems; other cabling; and other data center
11    infrastructure equipment and systems necessary to operate
12    qualified tangible personal property, including fixtures;
13    and component parts of any of the foregoing, including
14    installation, maintenance, repair, refurbishment, and
15    replacement of qualified tangible personal property to
16    generate, transform, transmit, distribute, or manage
17    electricity necessary to operate qualified tangible
18    personal property; and all other tangible personal
19    property that is essential to the operations of a computer
20    data center. The term "qualified tangible personal
21    property" also includes building materials physically
22    incorporated in to the qualifying data center. To document
23    the exemption allowed under this Section, the retailer
24    must obtain from the purchaser a copy of the certificate
25    of eligibility issued by the Department of Commerce and
26    Economic Opportunity.

 

 

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1    This item (32) is exempt from the provisions of Section
23-55.
3    (33) Beginning July 1, 2022, breast pumps, breast pump
4collection and storage supplies, and breast pump kits. This
5item (33) is exempt from the provisions of Section 3-55. As
6used in this item (33):
7        "Breast pump" means an electrically controlled or
8    manually controlled pump device designed or marketed to be
9    used to express milk from a human breast during lactation,
10    including the pump device and any battery, AC adapter, or
11    other power supply unit that is used to power the pump
12    device and is packaged and sold with the pump device at the
13    time of sale.
14        "Breast pump collection and storage supplies" means
15    items of tangible personal property designed or marketed
16    to be used in conjunction with a breast pump to collect
17    milk expressed from a human breast and to store collected
18    milk until it is ready for consumption.
19        "Breast pump collection and storage supplies"
20    includes, but is not limited to: breast shields and breast
21    shield connectors; breast pump tubes and tubing adapters;
22    breast pump valves and membranes; backflow protectors and
23    backflow protector adaptors; bottles and bottle caps
24    specific to the operation of the breast pump; and breast
25    milk storage bags.
26        "Breast pump collection and storage supplies" does not

 

 

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1    include: (1) bottles and bottle caps not specific to the
2    operation of the breast pump; (2) breast pump travel bags
3    and other similar carrying accessories, including ice
4    packs, labels, and other similar products; (3) breast pump
5    cleaning supplies; (4) nursing bras, bra pads, breast
6    shells, and other similar products; and (5) creams,
7    ointments, and other similar products that relieve
8    breastfeeding-related symptoms or conditions of the
9    breasts or nipples, unless sold as part of a breast pump
10    kit that is pre-packaged by the breast pump manufacturer
11    or distributor.
12        "Breast pump kit" means a kit that: (1) contains no
13    more than a breast pump, breast pump collection and
14    storage supplies, a rechargeable battery for operating the
15    breast pump, a breastmilk cooler, bottle stands, ice
16    packs, and a breast pump carrying case; and (2) is
17    pre-packaged as a breast pump kit by the breast pump
18    manufacturer or distributor.
19    (34) (33) Tangible personal property sold by or on behalf
20of the State Treasurer pursuant to the Revised Uniform
21Unclaimed Property Act. This item (34) (33) is exempt from the
22provisions of Section 3-55.
23    (35) Qualified tangible personal property used in the
24construction or operation of a megaproject for which a
25certificate has been issued by the Department of Revenue as
26described and defined in Division 22 of Article 10 of the

 

 

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1Property Tax Code, whether that tangible personal property is
2purchased by the owner, operator, or tenant of the megaproject
3or by a contractor or subcontractor of the owner, operator, or
4tenant.
5    For the purposes of this item (35):
6    "Megaproject" has the meaning ascribed to that term in
7Section 10-910 of the Property Tax Code.
8    "Qualified tangible personal property" means: electrical
9systems and equipment; climate control and chilling equipment
10and systems; mechanical systems and equipment; monitoring and
11security systems; emergency generators; hardware; computers;
12servers; data storage devices; network connectivity equipment;
13racks; cabinets; telecommunications cabling infrastructure;
14raised floor systems; peripheral components or systems;
15software; mechanical, electrical, or plumbing systems; battery
16systems; cooling systems and towers; temperature control
17systems; other cabling; and other data center infrastructure
18equipment and systems necessary to operate qualified tangible
19personal property, including fixtures; and component parts of
20any of the foregoing, including installation, maintenance,
21repair, refurbishment, and replacement of qualified tangible
22personal property to generate, transform, transmit,
23distribute, or manage electricity necessary to operate
24qualified tangible personal property; and all other tangible
25personal property that is essential to the operations of a
26megaproject. The term "qualified tangible personal property"

 

 

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1also includes building materials to be incorporated into the
2megaproject. To document the exemption allowed under this
3Section, the retailer, contractor or subcontractor or supplier
4must obtain from the purchaser a copy of the certificate
5issued by the Department of Revenue for the megaproject as
6described and defined in Division 22 of Article 10 of the
7Property Tax Code.
8    This item (35) is exempt from the provisions of Section
93-55.
10(Source: P.A. 101-31, eff. 6-28-19; 101-81, eff. 7-12-19;
11101-629, eff. 2-5-20; 102-16, eff. 6-17-21; 102-700, Article
1270, Section 70-15, eff. 4-19-22; 102-700, Article 75, Section
1375-15, eff. 4-19-22; 102-1026, eff. 5-27-22; revised 8-9-22.)
 
14    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
15    Sec. 9. Each serviceman required or authorized to collect
16the tax herein imposed shall pay to the Department the amount
17of such tax at the time when he is required to file his return
18for the period during which such tax was collectible, less a
19discount of 2.1% prior to January 1, 1990, and 1.75% on and
20after January 1, 1990, or $5 per calendar year, whichever is
21greater, which is allowed to reimburse the serviceman for
22expenses incurred in collecting the tax, keeping records,
23preparing and filing returns, remitting the tax and supplying
24data to the Department on request. When determining the
25discount allowed under this Section, servicemen shall include

 

 

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1the amount of tax that would have been due at the 1% rate but
2for the 0% rate imposed under this amendatory Act of the 102nd
3General Assembly. The discount under this Section is not
4allowed for the 1.25% portion of taxes paid on aviation fuel
5that is subject to the revenue use requirements of 49 U.S.C.
647107(b) and 49 U.S.C. 47133. The discount allowed under this
7Section is allowed only for returns that are filed in the
8manner required by this Act. The Department may disallow the
9discount for servicemen whose certificate of registration is
10revoked at the time the return is filed, but only if the
11Department's decision to revoke the certificate of
12registration has become final.
13    Where such tangible personal property is sold under a
14conditional sales contract, or under any other form of sale
15wherein the payment of the principal sum, or a part thereof, is
16extended beyond the close of the period for which the return is
17filed, the serviceman, in collecting the tax may collect, for
18each tax return period, only the tax applicable to the part of
19the selling price actually received during such tax return
20period.
21    Except as provided hereinafter in this Section, on or
22before the twentieth day of each calendar month, such
23serviceman shall file a return for the preceding calendar
24month in accordance with reasonable rules and regulations to
25be promulgated by the Department of Revenue. Such return shall
26be filed on a form prescribed by the Department and shall

 

 

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1contain such information as the Department may reasonably
2require. The return shall include the gross receipts which
3were received during the preceding calendar month or quarter
4on the following items upon which tax would have been due but
5for the 0% rate imposed under this amendatory Act of the 102nd
6General Assembly: (i) food for human consumption that is to be
7consumed off the premises where it is sold (other than
8alcoholic beverages, food consisting of or infused with adult
9use cannabis, soft drinks, and food that has been prepared for
10immediate consumption); and (ii) food prepared for immediate
11consumption and transferred incident to a sale of service
12subject to this Act or the Service Use Tax Act by an entity
13licensed under the Hospital Licensing Act, the Nursing Home
14Care Act, the Assisted Living and Shared Housing Act, the
15ID/DD Community Care Act, the MC/DD Act, the Specialized
16Mental Health Rehabilitation Act of 2013, or the Child Care
17Act of 1969, or an entity that holds a permit issued pursuant
18to the Life Care Facilities Act. The return shall also include
19the amount of tax that would have been due on the items listed
20in the previous sentence but for the 0% rate imposed under this
21amendatory Act of the 102nd General Assembly.
22    On and after January 1, 2018, with respect to servicemen
23whose annual gross receipts average $20,000 or more, all
24returns required to be filed pursuant to this Act shall be
25filed electronically. Servicemen who demonstrate that they do
26not have access to the Internet or demonstrate hardship in

 

 

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

 

 

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1calendar month shall, instead of reporting and paying tax as
2otherwise required by this Section, report and pay such tax on
3a separate aviation fuel tax return. The requirements related
4to the return shall be as otherwise provided in this Section.
5Notwithstanding any other provisions of this Act to the
6contrary, servicemen transferring aviation fuel incident to
7sales of service shall file all aviation fuel tax returns and
8shall make all aviation fuel tax payments by electronic means
9in the manner and form required by the Department. For
10purposes of this Section, "aviation fuel" means jet fuel and
11aviation gasoline.
12    If a taxpayer fails to sign a return within 30 days after
13the proper notice and demand for signature by the Department,
14the return shall be considered valid and any amount shown to be
15due on the return shall be deemed assessed.
16    Notwithstanding any other provision of this Act to the
17contrary, servicemen subject to tax on cannabis shall file all
18cannabis tax returns and shall make all cannabis tax payments
19by electronic means in the manner and form required by the
20Department.
21    Prior to October 1, 2003, and on and after September 1,
222004 a serviceman may accept a Manufacturer's Purchase Credit
23certification from a purchaser in satisfaction of Service Use
24Tax as provided in Section 3-70 of the Service Use Tax Act if
25the purchaser provides the appropriate documentation as
26required by Section 3-70 of the Service Use Tax Act. A

 

 

10300HB0610ham001- 133 -LRB103 04195 HLH 61720 a

1Manufacturer's Purchase Credit certification, accepted prior
2to October 1, 2003 or on or after September 1, 2004 by a
3serviceman as provided in Section 3-70 of the Service Use Tax
4Act, may be used by that serviceman to satisfy Service
5Occupation Tax liability in the amount claimed in the
6certification, not to exceed 6.25% of the receipts subject to
7tax from a qualifying purchase. A Manufacturer's Purchase
8Credit reported on any original or amended return filed under
9this Act after October 20, 2003 for reporting periods prior to
10September 1, 2004 shall be disallowed. Manufacturer's Purchase
11Credit reported on annual returns due on or after January 1,
122005 will be disallowed for periods prior to September 1,
132004. No Manufacturer's Purchase Credit may be used after
14September 30, 2003 through August 31, 2004 to satisfy any tax
15liability imposed under this Act, including any audit
16liability.
17    If the serviceman's average monthly tax liability to the
18Department does not exceed $200, the Department may authorize
19his returns to be filed on a quarter annual basis, with the
20return for January, February and March of a given year being
21due by April 20 of such year; with the return for April, May
22and June of a given year being due by July 20 of such year;
23with the return for July, August and September of a given year
24being due by October 20 of such year, and with the return for
25October, November and December of a given year being due by
26January 20 of the following year.

 

 

10300HB0610ham001- 134 -LRB103 04195 HLH 61720 a

1    If the serviceman's average monthly tax liability to the
2Department does not exceed $50, the Department may authorize
3his returns to be filed on an annual basis, with the return for
4a given year being due by January 20 of the following year.
5    Such quarter annual and annual returns, as to form and
6substance, shall be subject to the same requirements as
7monthly returns.
8    Notwithstanding any other provision in this Act concerning
9the time within which a serviceman may file his return, in the
10case of any serviceman who ceases to engage in a kind of
11business which makes him responsible for filing returns under
12this Act, such serviceman shall file a final return under this
13Act with the Department not more than 1 month after
14discontinuing such business.
15    Beginning October 1, 1993, a taxpayer who has an average
16monthly tax liability of $150,000 or more shall make all
17payments required by rules of the Department by electronic
18funds transfer. Beginning October 1, 1994, a taxpayer who has
19an average monthly tax liability of $100,000 or more shall
20make all payments required by rules of the Department by
21electronic funds transfer. Beginning October 1, 1995, a
22taxpayer who has an average monthly tax liability of $50,000
23or more shall make all payments required by rules of the
24Department by electronic funds transfer. Beginning October 1,
252000, a taxpayer who has an annual tax liability of $200,000 or
26more shall make all payments required by rules of the

 

 

10300HB0610ham001- 135 -LRB103 04195 HLH 61720 a

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

 

 

10300HB0610ham001- 136 -LRB103 04195 HLH 61720 a

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

 

 

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1    Where the serviceman has more than one business registered
2with the Department under separate registrations hereunder,
3such serviceman shall file separate returns for each
4registered business.
5    Notwithstanding any provision of law to the contrary,
6beginning on the first day of the first month after the
7Arlington Megaproject is established under Division 22 of
8Article 10 of the Property Tax Code, all taxes collected under
9this Act from persons located within the Arlington Megaproject
10shall be deposited into the Arlington Megaproject
11Infrastructure Fund.
12    Beginning January 1, 1990, each month the Department shall
13pay into the Local Government Tax Fund the revenue realized
14for the preceding month from the 1% tax imposed under this Act.
15    Beginning January 1, 1990, each month the Department shall
16pay into the County and Mass Transit District Fund 4% of the
17revenue realized for the preceding month from the 6.25%
18general rate on sales of tangible personal property other than
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    Beginning August 1, 2000, each month the Department shall
24pay into the County and Mass Transit District Fund 20% of the
25net revenue realized for the preceding month from the 1.25%
26rate on the selling price of motor fuel and gasohol.

 

 

10300HB0610ham001- 138 -LRB103 04195 HLH 61720 a

1    Beginning January 1, 1990, each month the Department shall
2pay into the Local Government Tax Fund 16% of the revenue
3realized for the preceding month from the 6.25% general rate
4on transfers of tangible personal property other than aviation
5fuel sold on or after December 1, 2019. This exception for
6aviation fuel only applies for so long as the revenue use
7requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
8binding on the State.
9    For aviation fuel sold on or after December 1, 2019, each
10month the Department shall pay into the State Aviation Program
11Fund 20% of the net revenue realized for the preceding month
12from the 6.25% general rate on the selling price of aviation
13fuel, less an amount estimated by the Department to be
14required for refunds of the 20% portion of the tax on aviation
15fuel under this Act, which amount shall be deposited into the
16Aviation Fuel Sales Tax Refund Fund. The Department shall only
17pay moneys into the State Aviation Program Fund and the
18Aviation Fuel Sales Tax Refund Fund under this Act for so long
19as the revenue use requirements of 49 U.S.C. 47107(b) and 49
20U.S.C. 47133 are binding on the State.
21    Beginning August 1, 2000, each month the Department shall
22pay into the Local Government Tax Fund 80% of the net revenue
23realized for the preceding month from the 1.25% rate on the
24selling price of motor fuel and gasohol.
25    Beginning October 1, 2009, each month the Department shall
26pay into the Capital Projects Fund an amount that is equal to

 

 

10300HB0610ham001- 139 -LRB103 04195 HLH 61720 a

1an amount estimated by the Department to represent 80% of the
2net revenue realized for the preceding month from the sale of
3candy, grooming and hygiene products, and soft drinks that had
4been taxed at a rate of 1% prior to September 1, 2009 but that
5are now taxed at 6.25%.
6    Beginning July 1, 2013, each month the Department shall
7pay into the Underground Storage Tank Fund from the proceeds
8collected under this Act, the Use Tax Act, the Service Use Tax
9Act, and the Retailers' Occupation Tax Act an amount equal to
10the average monthly deficit in the Underground Storage Tank
11Fund during the prior year, as certified annually by the
12Illinois Environmental Protection Agency, but the total
13payment into the Underground Storage Tank Fund under this Act,
14the Use Tax Act, the Service Use Tax Act, and the Retailers'
15Occupation Tax Act shall not exceed $18,000,000 in any State
16fiscal year. As used in this paragraph, the "average monthly
17deficit" shall be equal to the difference between the average
18monthly claims for payment by the fund and the average monthly
19revenues deposited into the fund, excluding payments made
20pursuant to this paragraph.
21    Beginning July 1, 2015, of the remainder of the moneys
22received by the Department under the Use Tax Act, the Service
23Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
24each month the Department shall deposit $500,000 into the
25State Crime Laboratory Fund.
26    Of the remainder of the moneys received by the Department

 

 

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

 

 

10300HB0610ham001- 141 -LRB103 04195 HLH 61720 a

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

 

 

10300HB0610ham001- 142 -LRB103 04195 HLH 61720 a

1Build Illinois Bond Act, an amount equal to such deficiency
2shall be immediately paid from other moneys received by the
3Department pursuant to the Tax Acts to the Build Illinois
4Fund; provided, however, that any amounts paid to the Build
5Illinois Fund in any fiscal year pursuant to this sentence
6shall be deemed to constitute payments pursuant to clause (b)
7of the preceding sentence and shall reduce the amount
8otherwise payable for such fiscal year pursuant to clause (b)
9of the preceding sentence. The moneys received by the
10Department pursuant to this Act and required to be deposited
11into the Build Illinois Fund are subject to the pledge, claim
12and charge set forth in Section 12 of the Build Illinois Bond
13Act.
14    Subject to payment of amounts into the Build Illinois Fund
15as provided in the preceding paragraph or in any amendment
16thereto hereafter enacted, the following specified monthly
17installment of the amount requested in the certificate of the
18Chairman of the Metropolitan Pier and Exposition Authority
19provided under Section 8.25f of the State Finance Act, but not
20in excess of the sums designated as "Total Deposit", shall be
21deposited in the aggregate from collections under Section 9 of
22the Use Tax Act, Section 9 of the Service Use Tax Act, Section
239 of the Service Occupation Tax Act, and Section 3 of the
24Retailers' Occupation Tax Act into the McCormick Place
25Expansion Project Fund in the specified fiscal years.
 

 

 

10300HB0610ham001- 143 -LRB103 04195 HLH 61720 a

1Fiscal YearTotal Deposit
21993         $0
31994 53,000,000
41995 58,000,000
51996 61,000,000
61997 64,000,000
71998 68,000,000
81999 71,000,000
92000 75,000,000
102001 80,000,000
112002 93,000,000
122003 99,000,000
132004103,000,000
142005108,000,000
152006113,000,000
162007119,000,000
172008126,000,000
182009132,000,000
192010139,000,000
202011146,000,000
212012153,000,000
222013161,000,000
232014170,000,000
242015179,000,000
252016189,000,000
262017199,000,000

 

 

10300HB0610ham001- 144 -LRB103 04195 HLH 61720 a

12018210,000,000
22019221,000,000
32020233,000,000
42021300,000,000
52022300,000,000
62023300,000,000
72024 300,000,000
82025 300,000,000
92026 300,000,000
102027 375,000,000
112028 375,000,000
122029 375,000,000
132030 375,000,000
142031 375,000,000
152032 375,000,000
162033 375,000,000
172034375,000,000
182035375,000,000
192036450,000,000
20and
21each fiscal year
22thereafter that bonds
23are outstanding under
24Section 13.2 of the
25Metropolitan Pier and
26Exposition Authority Act,

 

 

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1but not after fiscal year 2060.
2    Beginning July 20, 1993 and in each month of each fiscal
3year thereafter, one-eighth of the amount requested in the
4certificate of the Chairman of the Metropolitan Pier and
5Exposition Authority for that fiscal year, less the amount
6deposited into the McCormick Place Expansion Project Fund by
7the State Treasurer in the respective month under subsection
8(g) of Section 13 of the Metropolitan Pier and Exposition
9Authority Act, plus cumulative deficiencies in the deposits
10required under this Section for previous months and years,
11shall be deposited into the McCormick Place Expansion Project
12Fund, until the full amount requested for the fiscal year, but
13not in excess of the amount specified above as "Total
14Deposit", has been deposited.
15    Subject to payment of amounts into the Capital Projects
16Fund, the Build Illinois Fund, and the McCormick Place
17Expansion Project Fund pursuant to the preceding paragraphs or
18in any amendments thereto hereafter enacted, for aviation fuel
19sold on or after December 1, 2019, the Department shall each
20month deposit into the Aviation Fuel Sales Tax Refund Fund an
21amount estimated by the Department to be required for refunds
22of the 80% portion of the tax on aviation fuel under this Act.
23The Department shall only deposit moneys into the Aviation
24Fuel Sales Tax Refund Fund under this paragraph for so long as
25the revenue use requirements of 49 U.S.C. 47107(b) and 49
26U.S.C. 47133 are binding on the State.

 

 

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1    Subject to payment of amounts into the Build Illinois Fund
2and the McCormick Place Expansion Project Fund pursuant to the
3preceding paragraphs or in any amendments thereto hereafter
4enacted, beginning July 1, 1993 and ending on September 30,
52013, the Department shall each month pay into the Illinois
6Tax Increment Fund 0.27% of 80% of the net revenue realized for
7the preceding month from the 6.25% general rate on the selling
8price of tangible personal property.
9    Subject to payment of amounts into the Build Illinois Fund
10and the McCormick Place Expansion Project Fund pursuant to the
11preceding paragraphs or in any amendments thereto hereafter
12enacted, beginning with the receipt of the first report of
13taxes paid by an eligible business and continuing for a
1425-year period, the Department shall each month pay into the
15Energy Infrastructure Fund 80% of the net revenue realized
16from the 6.25% general rate on the selling price of
17Illinois-mined coal that was sold to an eligible business. For
18purposes of this paragraph, the term "eligible business" means
19a new electric generating facility certified pursuant to
20Section 605-332 of the Department of Commerce and Economic
21Opportunity Law of the Civil Administrative Code of Illinois.
22    Subject to payment of amounts into the Build Illinois
23Fund, the McCormick Place Expansion Project Fund, the Illinois
24Tax Increment Fund, and the Energy Infrastructure Fund
25pursuant to the preceding paragraphs or in any amendments to
26this Section hereafter enacted, beginning on the first day of

 

 

10300HB0610ham001- 147 -LRB103 04195 HLH 61720 a

1the first calendar month to occur on or after August 26, 2014
2(the effective date of Public Act 98-1098), each month, from
3the collections made under Section 9 of the Use Tax Act,
4Section 9 of the Service Use Tax Act, Section 9 of the Service
5Occupation Tax Act, and Section 3 of the Retailers' Occupation
6Tax Act, the Department shall pay into the Tax Compliance and
7Administration Fund, to be used, subject to appropriation, to
8fund additional auditors and compliance personnel at the
9Department of Revenue, an amount equal to 1/12 of 5% of 80% of
10the cash receipts collected during the preceding fiscal year
11by the Audit Bureau of the Department under the Use Tax Act,
12the Service Use Tax Act, the Service Occupation Tax Act, the
13Retailers' Occupation Tax Act, and associated local occupation
14and use taxes administered by the Department.
15    Subject to payments of amounts into the Build Illinois
16Fund, the McCormick Place Expansion Project Fund, the Illinois
17Tax Increment Fund, the Energy Infrastructure Fund, and the
18Tax Compliance and Administration Fund as provided in this
19Section, beginning on July 1, 2018 the Department shall pay
20each month into the Downstate Public Transportation Fund the
21moneys required to be so paid under Section 2-3 of the
22Downstate Public Transportation Act.
23    Subject to successful execution and delivery of a
24public-private agreement between the public agency and private
25entity and completion of the civic build, beginning on July 1,
262023, of the remainder of the moneys received by the

 

 

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

 

 

10300HB0610ham001- 149 -LRB103 04195 HLH 61720 a

1        2032....................................$320,100,000
2        2033....................................$331,200,000
3        2034....................................$341,200,000
4        2035....................................$351,400,000
5        2036....................................$361,900,000
6        2037....................................$372,800,000
7        2038....................................$384,000,000
8        2039....................................$395,500,000
9        2040....................................$407,400,000
10        2041....................................$419,600,000
11        2042....................................$432,200,000
12        2043....................................$445,100,000
13    Beginning July 1, 2021 and until July 1, 2022, subject to
14the payment of amounts into the County and Mass Transit
15District Fund, the Local Government Tax Fund, the Build
16Illinois Fund, the McCormick Place Expansion Project Fund, the
17Illinois Tax Increment Fund, the Energy Infrastructure Fund,
18and the Tax Compliance and Administration Fund as provided in
19this Section, the Department shall pay each month into the
20Road Fund the amount estimated to represent 16% of the net
21revenue realized from the taxes imposed on motor fuel and
22gasohol. Beginning July 1, 2022 and until July 1, 2023,
23subject to the payment of amounts into the County and Mass
24Transit District Fund, the Local Government Tax Fund, the
25Build Illinois Fund, the McCormick Place Expansion Project
26Fund, the Illinois Tax Increment Fund, the Energy

 

 

10300HB0610ham001- 150 -LRB103 04195 HLH 61720 a

1Infrastructure Fund, and the Tax Compliance and Administration
2Fund as provided in this Section, the Department shall pay
3each month into the Road Fund the amount estimated to
4represent 32% of the net revenue realized from the taxes
5imposed on motor fuel and gasohol. Beginning July 1, 2023 and
6until July 1, 2024, subject to the payment of amounts into the
7County and Mass Transit District Fund, the Local Government
8Tax 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 48% of the net revenue realized from
14the taxes imposed on motor fuel and gasohol. Beginning July 1,
152024 and until July 1, 2025, subject to the payment of amounts
16into the County and Mass Transit District Fund, the Local
17Government Tax Fund, the Build Illinois Fund, the McCormick
18Place Expansion Project Fund, the Illinois Tax Increment Fund,
19the Energy Infrastructure Fund, and the Tax Compliance and
20Administration Fund as provided in this Section, the
21Department shall pay each month into the Road Fund the amount
22estimated to represent 64% of the net revenue realized from
23the taxes imposed on motor fuel and gasohol. Beginning on July
241, 2025, subject to the payment of amounts into the County and
25Mass Transit District Fund, the Local Government Tax Fund, the
26Build Illinois Fund, the McCormick Place Expansion Project

 

 

10300HB0610ham001- 151 -LRB103 04195 HLH 61720 a

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

 

 

10300HB0610ham001- 152 -LRB103 04195 HLH 61720 a

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

 

 

10300HB0610ham001- 153 -LRB103 04195 HLH 61720 a

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

 

 

10300HB0610ham001- 154 -LRB103 04195 HLH 61720 a

1wish to do so, to assume the responsibility for accounting and
2paying to the Department all tax accruing under this Act with
3respect to such sales, if the servicemen who are affected do
4not make written objection to the Department to this
5arrangement.
6(Source: P.A. 101-10, Article 15, Section 15-20, eff. 6-5-19;
7101-10, Article 25, Section 25-115, eff. 6-5-19; 101-27, eff.
86-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
9101-636, eff. 6-10-20; 102-700, eff. 4-19-22.)
 
10    Section 920. The Retailers' Occupation Tax Act is amended
11by changing Sections 2-5 and 3 as follows:
 
12    (35 ILCS 120/2-5)
13    Sec. 2-5. Exemptions. Gross receipts from proceeds from
14the sale of the following tangible personal property are
15exempt from the tax imposed by this Act:
16        (1) Farm chemicals.
17        (2) Farm machinery and equipment, both new and used,
18    including that manufactured on special order, certified by
19    the purchaser to be used primarily for production
20    agriculture or State or federal agricultural programs,
21    including individual replacement parts for the machinery
22    and equipment, including machinery and equipment purchased
23    for lease, and including implements of husbandry defined
24    in Section 1-130 of the Illinois Vehicle Code, farm

 

 

10300HB0610ham001- 155 -LRB103 04195 HLH 61720 a

1    machinery and agricultural chemical and fertilizer
2    spreaders, and nurse wagons required to be registered
3    under Section 3-809 of the Illinois Vehicle Code, but
4    excluding other motor vehicles required to be registered
5    under the Illinois Vehicle Code. Horticultural polyhouses
6    or hoop houses used for propagating, growing, or
7    overwintering plants shall be considered farm machinery
8    and equipment under this item (2). Agricultural chemical
9    tender tanks and dry boxes shall include units sold
10    separately from a motor vehicle required to be licensed
11    and units sold mounted on a motor vehicle required to be
12    licensed, if the selling price of the tender is separately
13    stated.
14        Farm machinery and equipment shall include precision
15    farming equipment that is installed or purchased to be
16    installed on farm machinery and equipment including, but
17    not limited to, tractors, harvesters, sprayers, planters,
18    seeders, or spreaders. Precision farming equipment
19    includes, but is not limited to, soil testing sensors,
20    computers, monitors, software, global positioning and
21    mapping systems, and other such equipment.
22        Farm machinery and equipment also includes computers,
23    sensors, software, and related equipment used primarily in
24    the computer-assisted operation of production agriculture
25    facilities, equipment, and activities such as, but not
26    limited to, the collection, monitoring, and correlation of

 

 

10300HB0610ham001- 156 -LRB103 04195 HLH 61720 a

1    animal and crop data for the purpose of formulating animal
2    diets and agricultural chemicals. This item (2) is exempt
3    from the provisions of Section 2-70.
4        (3) Until July 1, 2003, distillation machinery and
5    equipment, sold as a unit or kit, assembled or installed
6    by the retailer, certified by the user to be used only for
7    the production of ethyl alcohol that will be used for
8    consumption as motor fuel or as a component of motor fuel
9    for the personal use of the user, and not subject to sale
10    or resale.
11        (4) Until July 1, 2003 and beginning again September
12    1, 2004 through August 30, 2014, graphic arts machinery
13    and equipment, including repair and replacement parts,
14    both new and used, and including that manufactured on
15    special order or purchased for lease, certified by the
16    purchaser to be used primarily for graphic arts
17    production. Equipment includes chemicals or chemicals
18    acting as catalysts but only if the chemicals or chemicals
19    acting as catalysts effect a direct and immediate change
20    upon a graphic arts product. Beginning on July 1, 2017,
21    graphic arts machinery and equipment is included in the
22    manufacturing and assembling machinery and equipment
23    exemption under paragraph (14).
24        (5) A motor vehicle that is used for automobile
25    renting, as defined in the Automobile Renting Occupation
26    and Use Tax Act. This paragraph is exempt from the

 

 

10300HB0610ham001- 157 -LRB103 04195 HLH 61720 a

1    provisions of Section 2-70.
2        (6) Personal property sold by a teacher-sponsored
3    student organization affiliated with an elementary or
4    secondary school located in Illinois.
5        (7) Until July 1, 2003, proceeds of that portion of
6    the selling price of a passenger car the sale of which is
7    subject to the Replacement Vehicle Tax.
8        (8) Personal property sold to an Illinois county fair
9    association for use in conducting, operating, or promoting
10    the county fair.
11        (9) Personal property sold to a not-for-profit arts or
12    cultural organization that establishes, by proof required
13    by the Department by rule, that it has received an
14    exemption under Section 501(c)(3) of the Internal Revenue
15    Code and that is organized and operated primarily for the
16    presentation or support of arts or cultural programming,
17    activities, or services. These organizations include, but
18    are not limited to, music and dramatic arts organizations
19    such as symphony orchestras and theatrical groups, arts
20    and cultural service organizations, local arts councils,
21    visual arts organizations, and media arts organizations.
22    On and after July 1, 2001 (the effective date of Public Act
23    92-35), however, an entity otherwise eligible for this
24    exemption shall not make tax-free purchases unless it has
25    an active identification number issued by the Department.
26        (10) Personal property sold by a corporation, society,

 

 

10300HB0610ham001- 158 -LRB103 04195 HLH 61720 a

1    association, foundation, institution, or organization,
2    other than a limited liability company, that is organized
3    and operated as a not-for-profit service enterprise for
4    the benefit of persons 65 years of age or older if the
5    personal property was not purchased by the enterprise for
6    the purpose of resale by the enterprise.
7        (11) Personal property sold to a governmental body, to
8    a corporation, society, association, foundation, or
9    institution organized and operated exclusively for
10    charitable, religious, or educational purposes, or to a
11    not-for-profit corporation, society, association,
12    foundation, institution, or organization that has no
13    compensated officers or employees and that is organized
14    and operated primarily for the recreation of persons 55
15    years of age or older. A limited liability company may
16    qualify for the exemption under this paragraph only if the
17    limited liability company is organized and operated
18    exclusively for educational purposes. On and after July 1,
19    1987, however, no entity otherwise eligible for this
20    exemption shall make tax-free purchases unless it has an
21    active identification number issued by the Department.
22        (12) (Blank).
23        (12-5) On and after July 1, 2003 and through June 30,
24    2004, motor vehicles of the second division with a gross
25    vehicle weight in excess of 8,000 pounds that are subject
26    to the commercial distribution fee imposed under Section

 

 

10300HB0610ham001- 159 -LRB103 04195 HLH 61720 a

1    3-815.1 of the Illinois Vehicle Code. Beginning on July 1,
2    2004 and through June 30, 2005, the use in this State of
3    motor vehicles of the second division: (i) with a gross
4    vehicle weight rating in excess of 8,000 pounds; (ii) that
5    are subject to the commercial distribution fee imposed
6    under Section 3-815.1 of the Illinois Vehicle Code; and
7    (iii) that are primarily used for commercial purposes.
8    Through June 30, 2005, this exemption applies to repair
9    and replacement parts added after the initial purchase of
10    such a motor vehicle if that motor vehicle is used in a
11    manner that would qualify for the rolling stock exemption
12    otherwise provided for in this Act. For purposes of this
13    paragraph, "used for commercial purposes" means the
14    transportation of persons or property in furtherance of
15    any commercial or industrial enterprise whether for-hire
16    or not.
17        (13) Proceeds from sales to owners, lessors, or
18    shippers of tangible personal property that is utilized by
19    interstate carriers for hire for use as rolling stock
20    moving in interstate commerce and equipment operated by a
21    telecommunications provider, licensed as a common carrier
22    by the Federal Communications Commission, which is
23    permanently installed in or affixed to aircraft moving in
24    interstate commerce.
25        (14) Machinery and equipment that will be used by the
26    purchaser, or a lessee of the purchaser, primarily in the

 

 

10300HB0610ham001- 160 -LRB103 04195 HLH 61720 a

1    process of manufacturing or assembling tangible personal
2    property for wholesale or retail sale or lease, whether
3    the sale or lease is made directly by the manufacturer or
4    by some other person, whether the materials used in the
5    process are owned by the manufacturer or some other
6    person, or whether the sale or lease is made apart from or
7    as an incident to the seller's engaging in the service
8    occupation of producing machines, tools, dies, jigs,
9    patterns, gauges, or other similar items of no commercial
10    value on special order for a particular purchaser. The
11    exemption provided by this paragraph (14) does not include
12    machinery and equipment used in (i) the generation of
13    electricity for wholesale or retail sale; (ii) the
14    generation or treatment of natural or artificial gas for
15    wholesale or retail sale that is delivered to customers
16    through pipes, pipelines, or mains; or (iii) the treatment
17    of water for wholesale or retail sale that is delivered to
18    customers through pipes, pipelines, or mains. The
19    provisions of Public Act 98-583 are declaratory of
20    existing law as to the meaning and scope of this
21    exemption. Beginning on July 1, 2017, the exemption
22    provided by this paragraph (14) includes, but is not
23    limited to, graphic arts machinery and equipment, as
24    defined in paragraph (4) of this Section.
25        (15) Proceeds of mandatory service charges separately
26    stated on customers' bills for purchase and consumption of

 

 

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1    food and beverages, to the extent that the proceeds of the
2    service charge are in fact turned over as tips or as a
3    substitute for tips to the employees who participate
4    directly in preparing, serving, hosting or cleaning up the
5    food or beverage function with respect to which the
6    service charge is imposed.
7        (16) Tangible personal property sold to a purchaser if
8    the purchaser is exempt from use tax by operation of
9    federal law. This paragraph is exempt from the provisions
10    of Section 2-70.
11        (17) Tangible personal property sold to a common
12    carrier by rail or motor that receives the physical
13    possession of the property in Illinois and that transports
14    the property, or shares with another common carrier in the
15    transportation of the property, out of Illinois on a
16    standard uniform bill of lading showing the seller of the
17    property as the shipper or consignor of the property to a
18    destination outside Illinois, for use outside Illinois.
19        (18) Legal tender, currency, medallions, or gold or
20    silver coinage issued by the State of Illinois, the
21    government of the United States of America, or the
22    government of any foreign country, and bullion.
23        (19) Until July 1, 2003, oil field exploration,
24    drilling, and production equipment, including (i) rigs and
25    parts of rigs, rotary rigs, cable tool rigs, and workover
26    rigs, (ii) pipe and tubular goods, including casing and

 

 

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1    drill strings, (iii) pumps and pump-jack units, (iv)
2    storage tanks and flow lines, (v) any individual
3    replacement part for oil field exploration, drilling, and
4    production equipment, and (vi) machinery and equipment
5    purchased for lease; but excluding motor vehicles required
6    to be registered under the Illinois Vehicle Code.
7        (20) Photoprocessing machinery and equipment,
8    including repair and replacement parts, both new and used,
9    including that manufactured on special order, certified by
10    the purchaser to be used primarily for photoprocessing,
11    and including photoprocessing machinery and equipment
12    purchased for lease.
13        (21) Until July 1, 2028, coal and aggregate
14    exploration, mining, off-highway hauling, processing,
15    maintenance, and reclamation equipment, including
16    replacement parts and equipment, and including equipment
17    purchased for lease, but excluding motor vehicles required
18    to be registered under the Illinois Vehicle Code. The
19    changes made to this Section by Public Act 97-767 apply on
20    and after July 1, 2003, but no claim for credit or refund
21    is allowed on or after August 16, 2013 (the effective date
22    of Public Act 98-456) for such taxes paid during the
23    period beginning July 1, 2003 and ending on August 16,
24    2013 (the effective date of Public Act 98-456).
25        (22) Until June 30, 2013, fuel and petroleum products
26    sold to or used by an air carrier, certified by the carrier

 

 

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1    to be used for consumption, shipment, or storage in the
2    conduct of its business as an air common carrier, for a
3    flight destined for or returning from a location or
4    locations outside the United States without regard to
5    previous or subsequent domestic stopovers.
6        Beginning July 1, 2013, fuel and petroleum products
7    sold to or used by an air carrier, certified by the carrier
8    to be used for consumption, shipment, or storage in the
9    conduct of its business as an air common carrier, for a
10    flight that (i) is engaged in foreign trade or is engaged
11    in trade between the United States and any of its
12    possessions and (ii) transports at least one individual or
13    package for hire from the city of origination to the city
14    of final destination on the same aircraft, without regard
15    to a change in the flight number of that aircraft.
16        (23) A transaction in which the purchase order is
17    received by a florist who is located outside Illinois, but
18    who has a florist located in Illinois deliver the property
19    to the purchaser or the purchaser's donee in Illinois.
20        (24) Fuel consumed or used in the operation of ships,
21    barges, or vessels that are used primarily in or for the
22    transportation of property or the conveyance of persons
23    for hire on rivers bordering on this State if the fuel is
24    delivered by the seller to the purchaser's barge, ship, or
25    vessel while it is afloat upon that bordering river.
26        (25) Except as provided in item (25-5) of this

 

 

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1    Section, a motor vehicle sold in this State to a
2    nonresident even though the motor vehicle is delivered to
3    the nonresident in this State, if the motor vehicle is not
4    to be titled in this State, and if a drive-away permit is
5    issued to the motor vehicle as provided in Section 3-603
6    of the Illinois Vehicle Code or if the nonresident
7    purchaser has vehicle registration plates to transfer to
8    the motor vehicle upon returning to his or her home state.
9    The issuance of the drive-away permit or having the
10    out-of-state registration plates to be transferred is
11    prima facie evidence that the motor vehicle will not be
12    titled in this State.
13        (25-5) The exemption under item (25) does not apply if
14    the state in which the motor vehicle will be titled does
15    not allow a reciprocal exemption for a motor vehicle sold
16    and delivered in that state to an Illinois resident but
17    titled in Illinois. The tax collected under this Act on
18    the sale of a motor vehicle in this State to a resident of
19    another state that does not allow a reciprocal exemption
20    shall be imposed at a rate equal to the state's rate of tax
21    on taxable property in the state in which the purchaser is
22    a resident, except that the tax shall not exceed the tax
23    that would otherwise be imposed under this Act. At the
24    time of the sale, the purchaser shall execute a statement,
25    signed under penalty of perjury, of his or her intent to
26    title the vehicle in the state in which the purchaser is a

 

 

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1    resident within 30 days after the sale and of the fact of
2    the payment to the State of Illinois of tax in an amount
3    equivalent to the state's rate of tax on taxable property
4    in his or her state of residence and shall submit the
5    statement to the appropriate tax collection agency in his
6    or her state of residence. In addition, the retailer must
7    retain a signed copy of the statement in his or her
8    records. Nothing in this item shall be construed to
9    require the removal of the vehicle from this state
10    following the filing of an intent to title the vehicle in
11    the purchaser's state of residence if the purchaser titles
12    the vehicle in his or her state of residence within 30 days
13    after the date of sale. The tax collected under this Act in
14    accordance with this item (25-5) shall be proportionately
15    distributed as if the tax were collected at the 6.25%
16    general rate imposed under this Act.
17        (25-7) Beginning on July 1, 2007, no tax is imposed
18    under this Act on the sale of an aircraft, as defined in
19    Section 3 of the Illinois Aeronautics Act, if all of the
20    following conditions are met:
21            (1) the aircraft leaves this State within 15 days
22        after the later of either the issuance of the final
23        billing for the sale of the aircraft, or the
24        authorized approval for return to service, completion
25        of the maintenance record entry, and completion of the
26        test flight and ground test for inspection, as

 

 

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1        required by 14 CFR C.F.R. 91.407;
2            (2) the aircraft is not based or registered in
3        this State after the sale of the aircraft; and
4            (3) the seller retains in his or her books and
5        records and provides to the Department a signed and
6        dated certification from the purchaser, on a form
7        prescribed by the Department, certifying that the
8        requirements of this item (25-7) are met. The
9        certificate must also include the name and address of
10        the purchaser, the address of the location where the
11        aircraft is to be titled or registered, the address of
12        the primary physical location of the aircraft, and
13        other information that the Department may reasonably
14        require.
15        For purposes of this item (25-7):
16        "Based in this State" means hangared, stored, or
17    otherwise used, excluding post-sale customizations as
18    defined in this Section, for 10 or more days in each
19    12-month period immediately following the date of the sale
20    of the aircraft.
21        "Registered in this State" means an aircraft
22    registered with the Department of Transportation,
23    Aeronautics Division, or titled or registered with the
24    Federal Aviation Administration to an address located in
25    this State.
26        This paragraph (25-7) is exempt from the provisions of

 

 

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1    Section 2-70.
2        (26) Semen used for artificial insemination of
3    livestock for direct agricultural production.
4        (27) Horses, or interests in horses, registered with
5    and meeting the requirements of any of the Arabian Horse
6    Club Registry of America, Appaloosa Horse Club, American
7    Quarter Horse Association, United States Trotting
8    Association, or Jockey Club, as appropriate, used for
9    purposes of breeding or racing for prizes. This item (27)
10    is exempt from the provisions of Section 2-70, and the
11    exemption provided for under this item (27) applies for
12    all periods beginning May 30, 1995, but no claim for
13    credit or refund is allowed on or after January 1, 2008
14    (the effective date of Public Act 95-88) for such taxes
15    paid during the period beginning May 30, 2000 and ending
16    on January 1, 2008 (the effective date of Public Act
17    95-88).
18        (28) Computers and communications equipment utilized
19    for any hospital purpose and equipment used in the
20    diagnosis, analysis, or treatment of hospital patients
21    sold to a lessor who leases the equipment, under a lease of
22    one year or longer executed or in effect at the time of the
23    purchase, to a hospital that has been issued an active tax
24    exemption identification number by the Department under
25    Section 1g of this Act.
26        (29) Personal property sold to a lessor who leases the

 

 

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1    property, under a lease of one year or longer executed or
2    in effect at the time of the purchase, to a governmental
3    body that has been issued an active tax exemption
4    identification number by the Department under Section 1g
5    of this Act.
6        (30) Beginning with taxable years ending on or after
7    December 31, 1995 and ending with taxable years ending on
8    or before December 31, 2004, personal property that is
9    donated for disaster relief to be used in a State or
10    federally declared disaster area in Illinois or bordering
11    Illinois by a manufacturer or retailer that is registered
12    in this State to a corporation, society, association,
13    foundation, or institution that has been issued a sales
14    tax exemption identification number by the Department that
15    assists victims of the disaster who reside within the
16    declared disaster area.
17        (31) Beginning with taxable years ending on or after
18    December 31, 1995 and ending with taxable years ending on
19    or before December 31, 2004, personal property that is
20    used in the performance of infrastructure repairs in this
21    State, including but not limited to municipal roads and
22    streets, access roads, bridges, sidewalks, waste disposal
23    systems, water and sewer line extensions, water
24    distribution and purification facilities, storm water
25    drainage and retention facilities, and sewage treatment
26    facilities, resulting from a State or federally declared

 

 

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1    disaster in Illinois or bordering Illinois when such
2    repairs are initiated on facilities located in the
3    declared disaster area within 6 months after the disaster.
4        (32) Beginning July 1, 1999, game or game birds sold
5    at a "game breeding and hunting preserve area" as that
6    term is used in the Wildlife Code. This paragraph is
7    exempt from the provisions of Section 2-70.
8        (33) A motor vehicle, as that term is defined in
9    Section 1-146 of the Illinois Vehicle Code, that is
10    donated to a corporation, limited liability company,
11    society, association, foundation, or institution that is
12    determined by the Department to be organized and operated
13    exclusively for educational purposes. For purposes of this
14    exemption, "a corporation, limited liability company,
15    society, association, foundation, or institution organized
16    and operated exclusively for educational purposes" means
17    all tax-supported public schools, private schools that
18    offer systematic instruction in useful branches of
19    learning by methods common to public schools and that
20    compare favorably in their scope and intensity with the
21    course of study presented in tax-supported schools, and
22    vocational or technical schools or institutes organized
23    and operated exclusively to provide a course of study of
24    not less than 6 weeks duration and designed to prepare
25    individuals to follow a trade or to pursue a manual,
26    technical, mechanical, industrial, business, or commercial

 

 

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1    occupation.
2        (34) Beginning January 1, 2000, personal property,
3    including food, purchased through fundraising events for
4    the benefit of a public or private elementary or secondary
5    school, a group of those schools, or one or more school
6    districts if the events are sponsored by an entity
7    recognized by the school district that consists primarily
8    of volunteers and includes parents and teachers of the
9    school children. This paragraph does not apply to
10    fundraising events (i) for the benefit of private home
11    instruction or (ii) for which the fundraising entity
12    purchases the personal property sold at the events from
13    another individual or entity that sold the property for
14    the purpose of resale by the fundraising entity and that
15    profits from the sale to the fundraising entity. This
16    paragraph is exempt from the provisions of Section 2-70.
17        (35) Beginning January 1, 2000 and through December
18    31, 2001, new or used automatic vending machines that
19    prepare and serve hot food and beverages, including
20    coffee, soup, and other items, and replacement parts for
21    these machines. Beginning January 1, 2002 and through June
22    30, 2003, machines and parts for machines used in
23    commercial, coin-operated amusement and vending business
24    if a use or occupation tax is paid on the gross receipts
25    derived from the use of the commercial, coin-operated
26    amusement and vending machines. This paragraph is exempt

 

 

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1    from the provisions of Section 2-70.
2        (35-5) Beginning August 23, 2001 and through June 30,
3    2016, food for human consumption that is to be consumed
4    off the premises where it is sold (other than alcoholic
5    beverages, soft drinks, and food that has been prepared
6    for immediate consumption) and prescription and
7    nonprescription medicines, drugs, medical appliances, and
8    insulin, urine testing materials, syringes, and needles
9    used by diabetics, for human use, when purchased for use
10    by a person receiving medical assistance under Article V
11    of the Illinois Public Aid Code who resides in a licensed
12    long-term care facility, as defined in the Nursing Home
13    Care Act, or a licensed facility as defined in the ID/DD
14    Community Care Act, the MC/DD Act, or the Specialized
15    Mental Health Rehabilitation Act of 2013.
16        (36) Beginning August 2, 2001, computers and
17    communications equipment utilized for any hospital purpose
18    and equipment used in the diagnosis, analysis, or
19    treatment of hospital patients sold to a lessor who leases
20    the equipment, under a lease of one year or longer
21    executed or in effect at the time of the purchase, to a
22    hospital that has been issued an active tax exemption
23    identification number by the Department under Section 1g
24    of this Act. This paragraph is exempt from the provisions
25    of Section 2-70.
26        (37) Beginning August 2, 2001, personal property sold

 

 

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1    to a lessor who leases the property, under a lease of one
2    year or longer executed or in effect at the time of the
3    purchase, to a governmental body that has been issued an
4    active tax exemption identification number by the
5    Department under Section 1g of this Act. This paragraph is
6    exempt from the provisions of Section 2-70.
7        (38) Beginning on January 1, 2002 and through June 30,
8    2016, tangible personal property purchased from an
9    Illinois retailer by a taxpayer engaged in centralized
10    purchasing activities in Illinois who will, upon receipt
11    of the property in Illinois, temporarily store the
12    property in Illinois (i) for the purpose of subsequently
13    transporting it outside this State for use or consumption
14    thereafter solely outside this State or (ii) for the
15    purpose of being processed, fabricated, or manufactured
16    into, attached to, or incorporated into other tangible
17    personal property to be transported outside this State and
18    thereafter used or consumed solely outside this State. The
19    Director of Revenue shall, pursuant to rules adopted in
20    accordance with the Illinois Administrative Procedure Act,
21    issue a permit to any taxpayer in good standing with the
22    Department who is eligible for the exemption under this
23    paragraph (38). The permit issued under this paragraph
24    (38) shall authorize the holder, to the extent and in the
25    manner specified in the rules adopted under this Act, to
26    purchase tangible personal property from a retailer exempt

 

 

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1    from the taxes imposed by this Act. Taxpayers shall
2    maintain all necessary books and records to substantiate
3    the use and consumption of all such tangible personal
4    property outside of the State of Illinois.
5        (39) Beginning January 1, 2008, tangible personal
6    property used in the construction or maintenance of a
7    community water supply, as defined under Section 3.145 of
8    the Environmental Protection Act, that is operated by a
9    not-for-profit corporation that holds a valid water supply
10    permit issued under Title IV of the Environmental
11    Protection Act. This paragraph is exempt from the
12    provisions of Section 2-70.
13        (40) Beginning January 1, 2010 and continuing through
14    December 31, 2024, materials, parts, equipment,
15    components, and furnishings incorporated into or upon an
16    aircraft as part of the modification, refurbishment,
17    completion, replacement, repair, or maintenance of the
18    aircraft. This exemption includes consumable supplies used
19    in the modification, refurbishment, completion,
20    replacement, repair, and maintenance of aircraft, but
21    excludes any materials, parts, equipment, components, and
22    consumable supplies used in the modification, replacement,
23    repair, and maintenance of aircraft engines or power
24    plants, whether such engines or power plants are installed
25    or uninstalled upon any such aircraft. "Consumable
26    supplies" include, but are not limited to, adhesive, tape,

 

 

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1    sandpaper, general purpose lubricants, cleaning solution,
2    latex gloves, and protective films. This exemption applies
3    only to the sale of qualifying tangible personal property
4    to persons who modify, refurbish, complete, replace, or
5    maintain an aircraft and who (i) hold an Air Agency
6    Certificate and are empowered to operate an approved
7    repair station by the Federal Aviation Administration,
8    (ii) have a Class IV Rating, and (iii) conduct operations
9    in accordance with Part 145 of the Federal Aviation
10    Regulations. The exemption does not include aircraft
11    operated by a commercial air carrier providing scheduled
12    passenger air service pursuant to authority issued under
13    Part 121 or Part 129 of the Federal Aviation Regulations.
14    The changes made to this paragraph (40) by Public Act
15    98-534 are declarative of existing law. It is the intent
16    of the General Assembly that the exemption under this
17    paragraph (40) applies continuously from January 1, 2010
18    through December 31, 2024; however, no claim for credit or
19    refund is allowed for taxes paid as a result of the
20    disallowance of this exemption on or after January 1, 2015
21    and prior to February 5, 2020 (the effective date of
22    Public Act 101-629) this amendatory Act of the 101st
23    General Assembly.
24        (41) Tangible personal property sold to a
25    public-facilities corporation, as described in Section
26    11-65-10 of the Illinois Municipal Code, for purposes of

 

 

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1    constructing or furnishing a municipal convention hall,
2    but only if the legal title to the municipal convention
3    hall is transferred to the municipality without any
4    further consideration by or on behalf of the municipality
5    at the time of the completion of the municipal convention
6    hall or upon the retirement or redemption of any bonds or
7    other debt instruments issued by the public-facilities
8    corporation in connection with the development of the
9    municipal convention hall. This exemption includes
10    existing public-facilities corporations as provided in
11    Section 11-65-25 of the Illinois Municipal Code. This
12    paragraph is exempt from the provisions of Section 2-70.
13        (42) Beginning January 1, 2017 and through December
14    31, 2026, menstrual pads, tampons, and menstrual cups.
15        (43) Merchandise that is subject to the Rental
16    Purchase Agreement Occupation and Use Tax. The purchaser
17    must certify that the item is purchased to be rented
18    subject to a rental purchase agreement, as defined in the
19    Rental Purchase Agreement Act, and provide proof of
20    registration under the Rental Purchase Agreement
21    Occupation and Use Tax Act. This paragraph is exempt from
22    the provisions of Section 2-70.
23        (44) Qualified tangible personal property used in the
24    construction or operation of a data center that has been
25    granted a certificate of exemption by the Department of
26    Commerce and Economic Opportunity, whether that tangible

 

 

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1    personal property is purchased by the owner, operator, or
2    tenant of the data center or by a contractor or
3    subcontractor of the owner, operator, or tenant. Data
4    centers that would have qualified for a certificate of
5    exemption prior to January 1, 2020 had Public Act 101-31
6    this amendatory Act of the 101st General Assembly been in
7    effect, may apply for and obtain an exemption for
8    subsequent purchases of computer equipment or enabling
9    software purchased or leased to upgrade, supplement, or
10    replace computer equipment or enabling software purchased
11    or leased in the original investment that would have
12    qualified.
13        The Department of Commerce and Economic Opportunity
14    shall grant a certificate of exemption under this item
15    (44) to qualified data centers as defined by Section
16    605-1025 of the Department of Commerce and Economic
17    Opportunity Law of the Civil Administrative Code of
18    Illinois.
19        For the purposes of this item (44):
20            "Data center" means a building or a series of
21        buildings rehabilitated or constructed to house
22        working servers in one physical location or multiple
23        sites within the State of Illinois.
24            "Qualified tangible personal property" means:
25        electrical systems and equipment; climate control and
26        chilling equipment and systems; mechanical systems and

 

 

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1        equipment; monitoring and secure systems; emergency
2        generators; hardware; computers; servers; data storage
3        devices; network connectivity equipment; racks;
4        cabinets; telecommunications cabling infrastructure;
5        raised floor systems; peripheral components or
6        systems; software; mechanical, electrical, or plumbing
7        systems; battery systems; cooling systems and towers;
8        temperature control systems; other cabling; and other
9        data center infrastructure equipment and systems
10        necessary to operate qualified tangible personal
11        property, including fixtures; and component parts of
12        any of the foregoing, including installation,
13        maintenance, repair, refurbishment, and replacement of
14        qualified tangible personal property to generate,
15        transform, transmit, distribute, or manage electricity
16        necessary to operate qualified tangible personal
17        property; and all other tangible personal property
18        that is essential to the operations of a computer data
19        center. The term "qualified tangible personal
20        property" also includes building materials physically
21        incorporated into the qualifying data center. To
22        document the exemption allowed under this Section, the
23        retailer must obtain from the purchaser a copy of the
24        certificate of eligibility issued by the Department of
25        Commerce and Economic Opportunity.
26        This item (44) is exempt from the provisions of

 

 

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1    Section 2-70.
2        (45) Beginning January 1, 2020 and through December
3    31, 2020, sales of tangible personal property made by a
4    marketplace seller over a marketplace for which tax is due
5    under this Act but for which use tax has been collected and
6    remitted to the Department by a marketplace facilitator
7    under Section 2d of the Use Tax Act are exempt from tax
8    under this Act. A marketplace seller claiming this
9    exemption shall maintain books and records demonstrating
10    that the use tax on such sales has been collected and
11    remitted by a marketplace facilitator. Marketplace sellers
12    that have properly remitted tax under this Act on such
13    sales may file a claim for credit as provided in Section 6
14    of this Act. No claim is allowed, however, for such taxes
15    for which a credit or refund has been issued to the
16    marketplace facilitator under the Use Tax Act, or for
17    which the marketplace facilitator has filed a claim for
18    credit or refund under the Use Tax Act.
19        (46) Beginning July 1, 2022, breast pumps, breast pump
20    collection and storage supplies, and breast pump kits.
21    This item (46) is exempt from the provisions of Section
22    2-70. As used in this item (46):
23        "Breast pump" means an electrically controlled or
24    manually controlled pump device designed or marketed to be
25    used to express milk from a human breast during lactation,
26    including the pump device and any battery, AC adapter, or

 

 

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1    other power supply unit that is used to power the pump
2    device and is packaged and sold with the pump device at the
3    time of sale.
4        "Breast pump collection and storage supplies" means
5    items of tangible personal property designed or marketed
6    to be used in conjunction with a breast pump to collect
7    milk expressed from a human breast and to store collected
8    milk until it is ready for consumption.
9        "Breast pump collection and storage supplies"
10    includes, but is not limited to: breast shields and breast
11    shield connectors; breast pump tubes and tubing adapters;
12    breast pump valves and membranes; backflow protectors and
13    backflow protector adaptors; bottles and bottle caps
14    specific to the operation of the breast pump; and breast
15    milk storage bags.
16        "Breast pump collection and storage supplies" does not
17    include: (1) bottles and bottle caps not specific to the
18    operation of the breast pump; (2) breast pump travel bags
19    and other similar carrying accessories, including ice
20    packs, labels, and other similar products; (3) breast pump
21    cleaning supplies; (4) nursing bras, bra pads, breast
22    shells, and other similar products; and (5) creams,
23    ointments, and other similar products that relieve
24    breastfeeding-related symptoms or conditions of the
25    breasts or nipples, unless sold as part of a breast pump
26    kit that is pre-packaged by the breast pump manufacturer

 

 

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1    or distributor.
2        "Breast pump kit" means a kit that: (1) contains no
3    more than a breast pump, breast pump collection and
4    storage supplies, a rechargeable battery for operating the
5    breast pump, a breastmilk cooler, bottle stands, ice
6    packs, and a breast pump carrying case; and (2) is
7    pre-packaged as a breast pump kit by the breast pump
8    manufacturer or distributor.
9        (47) (46) Tangible personal property sold by or on
10    behalf of the State Treasurer pursuant to the Revised
11    Uniform Unclaimed Property Act. This item (47) (46) is
12    exempt from the provisions of Section 2-70.
13        (48) Qualified tangible personal property used in the
14    construction or operation of a megaproject for which a
15    certificate has been issued by the Department of Revenue
16    as described and defined in Division 22 of Article 10 of
17    the Property Tax Code, whether that tangible personal
18    property is purchased by the owner, operator, or tenant of
19    the megaproject or by a contractor or subcontractor of the
20    owner, operator, or tenant. For the purposes of this item
21    (48):
22        "Megaproject" has the meaning ascribed to that term in
23    Section 10-910 of the Property Tax Code.
24        "Qualified tangible personal property" means:
25    electrical systems and equipment; climate control and
26    chilling equipment and systems; mechanical systems and

 

 

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1    equipment; monitoring and security systems; emergency
2    generators; hardware; computers; servers; data storage
3    devices; network connectivity equipment; racks; cabinets;
4    telecommunications cabling infrastructure; raised floor
5    systems; peripheral components or systems; software;
6    mechanical, electrical, or plumbing systems; battery
7    systems; cooling systems and towers; temperature control
8    systems; other cabling; and other data center
9    infrastructure equipment and systems necessary to operate
10    qualified tangible personal property, including fixtures;
11    and component parts of any of the foregoing, including
12    installation, maintenance, repair, refurbishment, and
13    replacement of qualified tangible personal property to
14    generate, transform, transmit, distribute, or manage
15    electricity necessary to operate qualified tangible
16    personal property; and all other tangible personal
17    property that is essential to the operations of a
18    megaproject. The term "qualified tangible personal
19    property" also includes building materials to be
20    incorporated into the megaproject. To document the
21    exemption allowed under this Section, the retailer,
22    contractor or subcontractor or supplier must obtain from
23    the purchaser a copy of the certificate issued by the
24    Department of Revenue for the megaproject as described and
25    defined in Division 22 of Article 10 of the Property Tax
26    Code.

 

 

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1        This item (48) is exempt from the provisions of
2    Section 2-70.
3(Source: P.A. 101-31, eff. 6-28-19; 101-81, eff. 7-12-19;
4101-629, eff. 2-5-20; 102-16, eff. 6-17-21; 102-634, eff.
58-27-21; 102-700, Article 70, Section 70-20, eff. 4-19-22;
6102-700, Article 75, Section 75-20, eff. 4-19-22; 102-813,
7eff. 5-13-22; 102-1026, eff. 5-27-22; revised 8-15-22.)
 
8    (35 ILCS 120/3)  (from Ch. 120, par. 442)
9    Sec. 3. Except as provided in this Section, on or before
10the twentieth day of each calendar month, every person engaged
11in the business of selling tangible personal property at
12retail in this State during the preceding calendar month shall
13file a return with the Department, stating:
14        1. The name of the seller;
15        2. His residence address and the address of his
16    principal place of business and the address of the
17    principal place of business (if that is a different
18    address) from which he engages in the business of selling
19    tangible personal property at retail in this State;
20        3. Total amount of receipts received by him during the
21    preceding calendar month or quarter, as the case may be,
22    from sales of tangible personal property, and from
23    services furnished, by him during such preceding calendar
24    month or quarter;
25        4. Total amount received by him during the preceding

 

 

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1    calendar month or quarter on charge and time sales of
2    tangible personal property, and from services furnished,
3    by him prior to the month or quarter for which the return
4    is filed;
5        5. Deductions allowed by law;
6        6. Gross receipts which were received by him during
7    the preceding calendar month or quarter and upon the basis
8    of which the tax is imposed, including gross receipts on
9    food for human consumption that is to be consumed off the
10    premises where it is sold (other than alcoholic beverages,
11    food consisting of or infused with adult use cannabis,
12    soft drinks, and food that has been prepared for immediate
13    consumption) which were received during the preceding
14    calendar month or quarter and upon which tax would have
15    been due but for the 0% rate imposed under Public Act
16    102-700 this amendatory Act of the 102nd General Assembly;
17        7. The amount of credit provided in Section 2d of this
18    Act;
19        8. The amount of tax due, including the amount of tax
20    that would have been due on food for human consumption
21    that is to be consumed off the premises where it is sold
22    (other than alcoholic beverages, food consisting of or
23    infused with adult use cannabis, soft drinks, and food
24    that has been prepared for immediate consumption) but for
25    the 0% rate imposed under Public Act 102-700 this
26    amendatory Act of the 102nd General Assembly;

 

 

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1        9. The signature of the taxpayer; and
2        10. Such other reasonable information as the
3    Department may require.
4    On and after January 1, 2018, except for returns required
5to be filed prior to January 1, 2023 for motor vehicles,
6watercraft, aircraft, and trailers that are required to be
7registered with an agency of this State, with respect to
8retailers whose annual gross receipts average $20,000 or more,
9all returns required to be filed pursuant to this Act shall be
10filed electronically. On and after January 1, 2023, with
11respect to retailers whose annual gross receipts average
12$20,000 or more, all returns required to be filed pursuant to
13this Act, including, but not limited to, returns for motor
14vehicles, watercraft, aircraft, and trailers that are required
15to be registered with an agency of this State, shall be filed
16electronically. Retailers 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    If a taxpayer fails to sign a return within 30 days after
21the proper notice and demand for signature by the Department,
22the return shall be considered valid and any amount shown to be
23due on the return shall be deemed assessed.
24    Each return shall be accompanied by the statement of
25prepaid tax issued pursuant to Section 2e for which credit is
26claimed.

 

 

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1    Prior to October 1, 2003, and on and after September 1,
22004 a retailer may accept a Manufacturer's Purchase Credit
3certification from a purchaser in satisfaction of Use Tax as
4provided in Section 3-85 of the Use Tax Act if the purchaser
5provides the appropriate documentation as required by Section
63-85 of the Use Tax Act. A Manufacturer's Purchase Credit
7certification, accepted by a retailer prior to October 1, 2003
8and on and after September 1, 2004 as provided in Section 3-85
9of the Use Tax Act, may be used by that retailer to satisfy
10Retailers' Occupation Tax liability in the amount claimed in
11the certification, not to exceed 6.25% of the receipts subject
12to tax from a qualifying purchase. A Manufacturer's Purchase
13Credit reported on any original or amended return filed under
14this Act after October 20, 2003 for reporting periods prior to
15September 1, 2004 shall be disallowed. Manufacturer's Purchase
16Credit reported on annual returns due on or after January 1,
172005 will be disallowed for periods prior to September 1,
182004. No Manufacturer's Purchase Credit may be used after
19September 30, 2003 through August 31, 2004 to satisfy any tax
20liability imposed under this Act, including any audit
21liability.
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; and
15        6. Such other reasonable information as the Department
16    may require.
17    Every person engaged in the business of selling aviation
18fuel at retail in this State during the preceding calendar
19month shall, instead of reporting and paying tax as otherwise
20required by this Section, report and pay such tax on a separate
21aviation fuel tax return. The requirements related to the
22return shall be as otherwise provided in this Section.
23Notwithstanding any other provisions of this Act to the
24contrary, retailers selling aviation fuel shall file all
25aviation fuel tax returns and shall make all aviation fuel tax
26payments by electronic means in the manner and form required

 

 

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

 

 

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

 

 

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1Department.
2    Beginning October 1, 1993, a taxpayer who has an average
3monthly tax liability of $150,000 or more shall make all
4payments required by rules of the Department by electronic
5funds transfer. Beginning October 1, 1994, a taxpayer who has
6an average monthly tax liability of $100,000 or more shall
7make all payments required by rules of the Department by
8electronic funds transfer. Beginning October 1, 1995, a
9taxpayer who has an average monthly tax liability of $50,000
10or more shall make all payments required by rules of the
11Department by electronic funds transfer. Beginning October 1,
122000, a taxpayer who has an annual tax liability of $200,000 or
13more shall make all payments required by rules of the
14Department by electronic funds transfer. The term "annual tax
15liability" shall be the sum of the taxpayer's liabilities
16under this Act, and under all other State and local occupation
17and use tax laws administered by the Department, for the
18immediately preceding calendar year. The term "average monthly
19tax liability" shall be the sum of the taxpayer's liabilities
20under this Act, and under all other State and local occupation
21and use tax laws administered by the Department, for the
22immediately preceding calendar year divided by 12. Beginning
23on October 1, 2002, a taxpayer who has a tax liability in the
24amount set forth in subsection (b) of Section 2505-210 of the
25Department of Revenue Law shall make all payments required by
26rules of the Department by electronic funds transfer.

 

 

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1    Before August 1 of each year beginning in 1993, the
2Department shall notify all taxpayers required to make
3payments by electronic funds transfer. All taxpayers required
4to make payments by electronic funds transfer shall make those
5payments for a minimum of one year beginning on October 1.
6    Any taxpayer not required to make payments by electronic
7funds transfer may make payments by electronic funds transfer
8with the permission of the Department.
9    All taxpayers required to make payment by electronic funds
10transfer and any taxpayers authorized to voluntarily make
11payments by electronic funds transfer shall make those
12payments in the manner authorized by the Department.
13    The Department shall adopt such rules as are necessary to
14effectuate a program of electronic funds transfer and the
15requirements of this Section.
16    Any amount which is required to be shown or reported on any
17return or other document under this Act shall, if such amount
18is not a whole-dollar amount, be increased to the nearest
19whole-dollar amount in any case where the fractional part of a
20dollar is 50 cents or more, and decreased to the nearest
21whole-dollar amount where the fractional part of a dollar is
22less than 50 cents.
23    If the retailer is otherwise required to file a monthly
24return and if the retailer's average monthly tax liability to
25the Department does not exceed $200, the Department may
26authorize his returns to be filed on a quarter annual basis,

 

 

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

 

 

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1due as a single return covering all such registered
2businesses, but shall file separate returns for each such
3registered business.
4    In addition, with respect to motor vehicles, watercraft,
5aircraft, and trailers that are required to be registered with
6an agency of this State, except as otherwise provided in this
7Section, every retailer selling this kind of tangible personal
8property shall file, with the Department, upon a form to be
9prescribed and supplied by the Department, a separate return
10for each such item of tangible personal property which the
11retailer sells, except that if, in the same transaction, (i) a
12retailer of aircraft, watercraft, motor vehicles or trailers
13transfers more than one aircraft, watercraft, motor vehicle or
14trailer to another aircraft, watercraft, motor vehicle
15retailer or trailer retailer for the purpose of resale or (ii)
16a retailer of aircraft, watercraft, motor vehicles, or
17trailers transfers more than one aircraft, watercraft, motor
18vehicle, or trailer to a purchaser for use as a qualifying
19rolling stock as provided in Section 2-5 of this Act, then that
20seller may report the transfer of all aircraft, watercraft,
21motor vehicles or trailers involved in that transaction to the
22Department on the same uniform invoice-transaction reporting
23return form. For purposes of this Section, "watercraft" means
24a Class 2, Class 3, or Class 4 watercraft as defined in Section
253-2 of the Boat Registration and Safety Act, a personal
26watercraft, or any boat equipped with an inboard motor.

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1the return under this Section shall, at the time of filing such
2return, pay to the Department the amount of tax imposed by this
3Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
4on and after January 1, 1990, or $5 per calendar year,
5whichever is greater, which is allowed to reimburse the
6retailer for the expenses incurred in keeping records,
7preparing and filing returns, remitting the tax and supplying
8data to the Department on request. On and after January 1,
92021, a certified service provider, as defined in the Leveling
10the Playing Field for Illinois Retail Act, filing the return
11under this Section on behalf of a remote retailer shall, at the
12time of such return, pay to the Department the amount of tax
13imposed by this Act less a discount of 1.75%. A remote retailer
14using a certified service provider to file a return on its
15behalf, as provided in the Leveling the Playing Field for
16Illinois Retail Act, is not eligible for the discount. When
17determining the discount allowed under this Section, retailers
18shall include the amount of tax that would have been due at the
191% rate but for the 0% rate imposed under Public Act 102-700
20this amendatory Act of the 102nd General Assembly. When
21determining the discount allowed under this Section, retailers
22shall include the amount of tax that would have been due at the
236.25% rate but for the 1.25% rate imposed on sales tax holiday
24items under Public Act 102-700 this amendatory Act of the
25102nd General Assembly. The discount under this Section is not
26allowed for the 1.25% portion of taxes paid on aviation fuel

 

 

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1that is subject to the revenue use requirements of 49 U.S.C.
247107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to
3Section 2d of this Act shall be included in the amount on which
4such 2.1% or 1.75% discount is computed. In the case of
5retailers who report and pay the tax on a transaction by
6transaction basis, as provided in this Section, such discount
7shall be taken with each such tax remittance instead of when
8such retailer files his periodic return. The discount allowed
9under this Section is allowed only for returns that are filed
10in the manner required by this Act. The Department may
11disallow the discount for retailers whose certificate of
12registration is revoked at the time the return is filed, but
13only if the Department's decision to revoke the certificate of
14registration has become final.
15    Before October 1, 2000, if the taxpayer's average monthly
16tax liability to the Department under this Act, the Use Tax
17Act, the Service Occupation Tax Act, and the Service Use Tax
18Act, excluding any liability for prepaid sales tax to be
19remitted in accordance with Section 2d of this Act, was
20$10,000 or more during the preceding 4 complete calendar
21quarters, he shall file a return with the Department each
22month by the 20th day of the month next following the month
23during which such tax liability is incurred and shall make
24payments to the Department on or before the 7th, 15th, 22nd and
25last day of the month during which such liability is incurred.
26On and after October 1, 2000, if the taxpayer's average

 

 

10300HB0610ham001- 200 -LRB103 04195 HLH 61720 a

1monthly tax liability to the Department under this Act, the
2Use Tax Act, the Service Occupation Tax Act, and the Service
3Use Tax Act, excluding any liability for prepaid sales tax to
4be remitted in accordance with Section 2d of this Act, was
5$20,000 or more during the preceding 4 complete calendar
6quarters, he shall file a return with the Department each
7month by the 20th day of the month next following the month
8during which such tax liability is incurred and shall make
9payment to the Department on or before the 7th, 15th, 22nd and
10last day of the month during which such liability is incurred.
11If the month during which such tax liability is incurred began
12prior to January 1, 1985, each payment shall be in an amount
13equal to 1/4 of the taxpayer's actual liability for the month
14or an amount set by the Department not to exceed 1/4 of the
15average monthly liability of the taxpayer to the Department
16for the preceding 4 complete calendar quarters (excluding the
17month of highest liability and the month of lowest liability
18in such 4 quarter period). If the month during which such tax
19liability is incurred begins on or after January 1, 1985 and
20prior to January 1, 1987, each payment shall be in an amount
21equal to 22.5% of the taxpayer's actual liability for the
22month or 27.5% of the taxpayer's liability for the same
23calendar month of the preceding year. If the month during
24which such tax liability is incurred begins on or after
25January 1, 1987 and prior to January 1, 1988, each payment
26shall be in an amount equal to 22.5% of the taxpayer's actual

 

 

10300HB0610ham001- 201 -LRB103 04195 HLH 61720 a

1liability for the month or 26.25% of the taxpayer's liability
2for the same calendar month of the preceding year. If the month
3during which such tax liability is incurred begins on or after
4January 1, 1988, and prior to January 1, 1989, or begins on or
5after January 1, 1996, each payment shall be in an amount equal
6to 22.5% of the taxpayer's actual liability for the month or
725% of the taxpayer's liability for the same calendar month of
8the preceding year. If the month during which such tax
9liability is incurred begins on or after January 1, 1989, and
10prior to January 1, 1996, each payment shall be in an amount
11equal to 22.5% of the taxpayer's actual liability for the
12month or 25% of the taxpayer's liability for the same calendar
13month of the preceding year or 100% of the taxpayer's actual
14liability for the quarter monthly reporting period. The amount
15of such quarter monthly payments shall be credited against the
16final tax liability of the taxpayer's return for that month.
17Before October 1, 2000, once applicable, the requirement of
18the making of quarter monthly payments to the Department by
19taxpayers having an average monthly tax liability of $10,000
20or more as determined in the manner provided above shall
21continue until such taxpayer's average monthly liability to
22the Department during the preceding 4 complete calendar
23quarters (excluding the month of highest liability and the
24month of lowest liability) is less than $9,000, or until such
25taxpayer's average monthly liability to the Department as
26computed for each calendar quarter of the 4 preceding complete

 

 

10300HB0610ham001- 202 -LRB103 04195 HLH 61720 a

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

 

 

10300HB0610ham001- 203 -LRB103 04195 HLH 61720 a

1likely to be long term. Quarter monthly payment status shall
2be determined under this paragraph as if the rate reduction to
30% in Public Act 102-700 this amendatory Act of the 102nd
4General Assembly on food for human consumption that is to be
5consumed off the premises where it is sold (other than
6alcoholic beverages, food consisting of or infused with adult
7use cannabis, soft drinks, and food that has been prepared for
8immediate consumption) had not occurred. For quarter monthly
9payments due under this paragraph on or after July 1, 2023 and
10through June 30, 2024, "25% of the taxpayer's liability for
11the same calendar month of the preceding year" shall be
12determined as if the rate reduction to 0% in Public Act 102-700
13this amendatory Act of the 102nd General Assembly had not
14occurred. Quarter monthly payment status shall be determined
15under this paragraph as if the rate reduction to 1.25% in
16Public Act 102-700 this amendatory Act of the 102nd General
17Assembly on sales tax holiday items had not occurred. For
18quarter monthly payments due on or after July 1, 2023 and
19through June 30, 2024, "25% of the taxpayer's liability for
20the same calendar month of the preceding year" shall be
21determined as if the rate reduction to 1.25% in Public Act
22102-700 this amendatory Act of the 102nd General Assembly on
23sales tax holiday items had not occurred. If any such quarter
24monthly payment is not paid at the time or in the amount
25required by this Section, then the taxpayer shall be liable
26for penalties and interest on the difference between the

 

 

10300HB0610ham001- 204 -LRB103 04195 HLH 61720 a

1minimum amount due as a payment and the amount of such quarter
2monthly payment actually and timely paid, except insofar as
3the taxpayer has previously made payments for that month to
4the Department in excess of the minimum payments previously
5due as provided in this Section. The Department shall make
6reasonable rules and regulations to govern the quarter monthly
7payment amount and quarter monthly payment dates for taxpayers
8who file on other than a calendar monthly basis.
9    The provisions of this paragraph apply before October 1,
102001. Without regard to whether a taxpayer is required to make
11quarter monthly payments as specified above, any taxpayer who
12is required by Section 2d of this Act to collect and remit
13prepaid taxes and has collected prepaid taxes which average in
14excess of $25,000 per month during the preceding 2 complete
15calendar quarters, shall file a return with the Department as
16required by Section 2f and shall make payments to the
17Department on or before the 7th, 15th, 22nd and last day of the
18month during which such liability is incurred. If the month
19during which such tax liability is incurred began prior to
20September 1, 1985 (the effective date of Public Act 84-221),
21each payment shall be in an amount not less than 22.5% of the
22taxpayer's actual liability under Section 2d. If the month
23during which such tax liability is incurred begins on or after
24January 1, 1986, each payment shall be in an amount equal to
2522.5% of the taxpayer's actual liability for the month or
2627.5% of the taxpayer's liability for the same calendar month

 

 

10300HB0610ham001- 205 -LRB103 04195 HLH 61720 a

1of the preceding calendar year. If the month during which such
2tax liability is incurred begins on or after January 1, 1987,
3each payment shall be in an amount equal to 22.5% of the
4taxpayer's actual liability for the month or 26.25% of the
5taxpayer's liability for the same calendar month of the
6preceding year. The amount of such quarter monthly payments
7shall be credited against the final tax liability of the
8taxpayer's return for that month filed under this Section or
9Section 2f, as the case may be. Once applicable, the
10requirement of the making of quarter monthly payments to the
11Department pursuant to this paragraph shall continue until
12such taxpayer's average monthly prepaid tax collections during
13the preceding 2 complete calendar quarters is $25,000 or less.
14If any such quarter monthly payment is not paid at the time or
15in the amount required, the taxpayer shall be liable for
16penalties and interest on such difference, except insofar as
17the taxpayer has previously made payments for that month in
18excess of the minimum payments previously due.
19    The provisions of this paragraph apply on and after
20October 1, 2001. Without regard to whether a taxpayer is
21required to make quarter monthly payments as specified above,
22any taxpayer who is required by Section 2d of this Act to
23collect and remit prepaid taxes and has collected prepaid
24taxes that average in excess of $20,000 per month during the
25preceding 4 complete calendar quarters shall file a return
26with the Department as required by Section 2f and shall make

 

 

10300HB0610ham001- 206 -LRB103 04195 HLH 61720 a

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

 

 

10300HB0610ham001- 207 -LRB103 04195 HLH 61720 a

1requested by the taxpayer, issue to the taxpayer a credit
2memorandum no later than 30 days after the date of payment. The
3credit evidenced by such credit memorandum may be assigned by
4the taxpayer to a similar taxpayer under this Act, the Use Tax
5Act, the Service Occupation Tax Act or the Service Use Tax Act,
6in accordance with reasonable rules and regulations to be
7prescribed by the Department. If no such request is made, the
8taxpayer may credit such excess payment against tax liability
9subsequently to be remitted to the Department under this Act,
10the Use Tax Act, the Service Occupation Tax Act or the Service
11Use Tax Act, in accordance with reasonable rules and
12regulations prescribed by the Department. If the Department
13subsequently determined that all or any part of the credit
14taken was not actually due to the taxpayer, the taxpayer's
152.1% and 1.75% vendor's discount shall be reduced by 2.1% or
161.75% of the difference between the credit taken and that
17actually due, and that taxpayer shall be liable for penalties
18and interest on such difference.
19    If a retailer of motor fuel is entitled to a credit under
20Section 2d of this Act which exceeds the taxpayer's liability
21to the Department under this Act for the month for which the
22taxpayer is filing a return, the Department shall issue the
23taxpayer a credit memorandum for the excess.
24    Notwithstanding any provision of law to the contrary,
25beginning on the first day of the first month after the
26Arlington Megaproject is established under Division 22 of

 

 

10300HB0610ham001- 208 -LRB103 04195 HLH 61720 a

1Article 10 of the Property Tax Code, all taxes collected under
2this Act from persons located within the Arlington Megaproject
3shall be deposited into the Arlington Megaproject
4Infrastructure Fund.
5    Beginning January 1, 1990, each month the Department shall
6pay into the Local Government Tax Fund, a special fund in the
7State treasury which is hereby created, the net revenue
8realized for the preceding month from the 1% tax imposed under
9this Act.
10    Beginning January 1, 1990, each month the Department shall
11pay into the County and Mass Transit District Fund, a special
12fund in the State treasury which is hereby created, 4% of the
13net revenue realized for the preceding month from the 6.25%
14general rate other than aviation fuel sold on or after
15December 1, 2019. This exception for aviation fuel only
16applies for so long as the revenue use requirements of 49
17U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
18    Beginning August 1, 2000, each month the Department shall
19pay into the County and Mass Transit District Fund 20% of the
20net revenue realized for the preceding month from the 1.25%
21rate on the selling price of motor fuel and gasohol. If, in any
22month, the tax on sales tax holiday items, as defined in
23Section 2-8, is imposed at the rate of 1.25%, then the
24Department shall pay 20% of the net revenue realized for that
25month from the 1.25% rate on the selling price of sales tax
26holiday items into the County and Mass Transit District Fund.

 

 

10300HB0610ham001- 209 -LRB103 04195 HLH 61720 a

1    Beginning January 1, 1990, each month the Department shall
2pay into the Local Government Tax Fund 16% of the net revenue
3realized for the preceding month from the 6.25% general rate
4on the selling price of tangible personal property other than
5aviation fuel sold on or after December 1, 2019. This
6exception for aviation fuel only applies for so long as the
7revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
847133 are binding on the State.
9    For aviation fuel sold on or after December 1, 2019, each
10month the Department shall pay into the State Aviation Program
11Fund 20% of the net revenue realized for the preceding month
12from the 6.25% general rate on the selling price of aviation
13fuel, less an amount estimated by the Department to be
14required for refunds of the 20% portion of the tax on aviation
15fuel under this Act, which amount shall be deposited into the
16Aviation Fuel Sales Tax Refund Fund. The Department shall only
17pay moneys into the State Aviation Program Fund and the
18Aviation Fuel Sales Tax Refund Fund under this Act for so long
19as the revenue use requirements of 49 U.S.C. 47107(b) and 49
20U.S.C. 47133 are binding on the State.
21    Beginning August 1, 2000, each month the Department shall
22pay into the Local Government Tax Fund 80% of the net revenue
23realized for the preceding month from the 1.25% rate on the
24selling price of motor fuel and gasohol. If, in any month, the
25tax on sales tax holiday items, as defined in Section 2-8, is
26imposed at the rate of 1.25%, then the Department shall pay 80%

 

 

10300HB0610ham001- 210 -LRB103 04195 HLH 61720 a

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

 

 

10300HB0610ham001- 211 -LRB103 04195 HLH 61720 a

1the Underground Storage Tank Fund under this Act, the Use Tax
2Act, the Service Use Tax Act, and the Service Occupation Tax
3Act shall not exceed $18,000,000 in any State fiscal year. As
4used in this paragraph, the "average monthly deficit" shall be
5equal to the difference between the average monthly claims for
6payment by the fund and the average monthly revenues deposited
7into the fund, excluding payments made pursuant to this
8paragraph.
9    Beginning July 1, 2015, of the remainder of the moneys
10received by the Department under the Use Tax Act, the Service
11Use Tax Act, the Service Occupation Tax Act, and this Act, each
12month the Department shall deposit $500,000 into the State
13Crime Laboratory Fund.
14    Of the remainder of the moneys received by the Department
15pursuant to this Act, (a) 1.75% thereof shall be paid into the
16Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
17and after July 1, 1989, 3.8% thereof shall be paid into the
18Build Illinois Fund; provided, however, that if in any fiscal
19year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
20may be, of the moneys received by the Department and required
21to be paid into the Build Illinois Fund pursuant to this Act,
22Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
23Act, and Section 9 of the Service Occupation Tax Act, such Acts
24being hereinafter called the "Tax Acts" and such aggregate of
252.2% or 3.8%, as the case may be, of moneys being hereinafter
26called the "Tax Act Amount", and (2) the amount transferred to

 

 

10300HB0610ham001- 212 -LRB103 04195 HLH 61720 a

1the Build Illinois Fund from the State and Local Sales Tax
2Reform Fund shall be less than the Annual Specified Amount (as
3hereinafter defined), an amount equal to the difference shall
4be immediately paid into the Build Illinois Fund from other
5moneys received by the Department pursuant to the Tax Acts;
6the "Annual Specified Amount" means the amounts specified
7below for fiscal years 1986 through 1993:
8Fiscal YearAnnual Specified Amount
91986$54,800,000
101987$76,650,000
111988$80,480,000
121989$88,510,000
131990$115,330,000
141991$145,470,000
151992$182,730,000
161993$206,520,000;
17and means the Certified Annual Debt Service Requirement (as
18defined in Section 13 of the Build Illinois Bond Act) or the
19Tax Act Amount, whichever is greater, for fiscal year 1994 and
20each fiscal year thereafter; and further provided, that if on
21the last business day of any month the sum of (1) the Tax Act
22Amount required to be deposited into the Build Illinois Bond
23Account in the Build Illinois Fund during such month and (2)
24the amount transferred to the Build Illinois Fund from the
25State and Local Sales Tax Reform Fund shall have been less than
261/12 of the Annual Specified Amount, an amount equal to the

 

 

10300HB0610ham001- 213 -LRB103 04195 HLH 61720 a

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

 

 

10300HB0610ham001- 214 -LRB103 04195 HLH 61720 a

113 of the Build Illinois Bond Act, an amount equal to such
2deficiency shall be immediately paid from other moneys
3received by the Department pursuant to the Tax Acts to the
4Build Illinois Fund; provided, however, that any amounts paid
5to the Build Illinois Fund in any fiscal year pursuant to this
6sentence shall be deemed to constitute payments pursuant to
7clause (b) of the first sentence of this paragraph and shall
8reduce the amount otherwise payable for such fiscal year
9pursuant to that clause (b). The moneys received by the
10Department pursuant to this Act and required to be deposited
11into the Build Illinois Fund are subject to the pledge, claim
12and charge set forth in Section 12 of the Build Illinois Bond
13Act.
14    Subject to payment of amounts into the Build Illinois Fund
15as provided in the preceding paragraph or in any amendment
16thereto hereafter enacted, the following specified monthly
17installment of the amount requested in the certificate of the
18Chairman of the Metropolitan Pier and Exposition Authority
19provided under Section 8.25f of the State Finance Act, but not
20in excess of sums designated as "Total Deposit", shall be
21deposited in the aggregate from collections under Section 9 of
22the Use Tax Act, Section 9 of the Service Use Tax Act, Section
239 of the Service Occupation Tax Act, and Section 3 of the
24Retailers' Occupation Tax Act into the McCormick Place
25Expansion Project Fund in the specified fiscal years.
26Fiscal YearTotal Deposit

 

 

10300HB0610ham001- 215 -LRB103 04195 HLH 61720 a

11993         $0
21994 53,000,000
31995 58,000,000
41996 61,000,000
51997 64,000,000
61998 68,000,000
71999 71,000,000
82000 75,000,000
92001 80,000,000
102002 93,000,000
112003 99,000,000
122004103,000,000
132005108,000,000
142006113,000,000
152007119,000,000
162008126,000,000
172009132,000,000
182010139,000,000
192011146,000,000
202012153,000,000
212013161,000,000
222014170,000,000
232015179,000,000
242016189,000,000
252017199,000,000
262018210,000,000

 

 

10300HB0610ham001- 216 -LRB103 04195 HLH 61720 a

12019221,000,000
22020233,000,000
32021300,000,000
42022300,000,000
52023300,000,000
62024 300,000,000
72025 300,000,000
82026 300,000,000
92027 375,000,000
102028 375,000,000
112029 375,000,000
122030 375,000,000
132031 375,000,000
142032 375,000,000
152033375,000,000
162034375,000,000
172035375,000,000
182036450,000,000
19an