103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
SB3956

 

Introduced 5/21/2024, by Sen. Laura Ellman

 

SYNOPSIS AS INTRODUCED:
 
20 ILCS 605/605-1115 new
30 ILCS 105/5.1015 new
35 ILCS 105/9  from Ch. 120, par. 439.9
35 ILCS 110/9  from Ch. 120, par. 439.39
35 ILCS 115/9  from Ch. 120, par. 439.109
35 ILCS 120/3  from Ch. 120, par. 442

    Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Provides that subject to appropriation, the Department of Commerce and Economic Opportunity shall administer a program to award use and occupation tax rebates to consumers who purchase firearm safety devices on or after January 1, 2025. Provides that the amount of the rebate shall be equal to the taxes paid by the consumer under the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act with respect to the purchase of a firearm safety device, but not to exceed $300 for any firearm safety device. Provides that participants shall apply to the Department in the form and manner prescribed by the Department by rule. Amends the State Finance Act. Creates the Firearm Safety Rebate Fund in the State treasury. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act to make conforming changes.


LRB103 40890 RLC 73861 b

 

 

A BILL FOR

 

SB3956LRB103 40890 RLC 73861 b

1    AN ACT concerning firearm safety.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Department of Commerce and Economic
5Opportunity Law of the Civil Administrative Code of Illinois
6is amended by adding Section 605-1115 as follows:
 
7    (20 ILCS 605/605-1115 new)
8    Sec. 605-1115. Firearm Safety Rebate Program.
9    (a) Subject to appropriation, the Department shall
10administer a program to award use and occupation tax rebates
11to consumers who purchase firearm safety devices on or after
12January 1, 2025. The amount of the rebate shall be equal to the
13taxes paid by the consumer under the Use Tax Act, the Service
14Use Tax Act, the Service Occupation Tax Act, and the
15Retailers' Occupation Tax Act with respect to the purchase of
16a firearm safety device, but not to exceed $300 for any firearm
17safety device. Participants shall apply to the Department in
18the form and manner prescribed by the Department by rule.
19    (b) The Firearm Safety Rebate Fund is hereby created as a
20special fund in the State treasury. Moneys in the Fund shall be
21used by the Department to administer the program described in
22subsection (a).
23    (c) As used in this Section, "firearm safety device" means

 

 

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1a secured locked box or container designed as a gun safe or a
2device or mechanism, other than the firearm safety, designed
3to render a firearm temporarily inoperable.
 
4    Section 10. The State Finance Act is amended by adding
5Section 5.1015 as follows:
 
6    (30 ILCS 105/5.1015 new)
7    Sec. 5.1015. The Firearm Safety Rebate Fund.
 
8    Section 15. The Use Tax Act is amended by changing Section
99 as follows:
 
10    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
11    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
12and trailers that are required to be registered with an agency
13of this State, each retailer required or authorized to collect
14the tax imposed by this Act shall pay to the Department the
15amount of such tax (except as otherwise provided) at the time
16when he is required to file his return for the period during
17which such tax was collected, less a discount of 2.1% prior to
18January 1, 1990, and 1.75% on and after January 1, 1990, or $5
19per calendar year, whichever is greater, which is allowed to
20reimburse the retailer for expenses incurred in collecting the
21tax, keeping records, preparing and filing returns, remitting
22the tax and supplying data to the Department on request. When

 

 

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1determining the discount allowed under this Section, retailers
2shall include the amount of tax that would have been due at the
36.25% rate but for the 1.25% rate imposed on sales tax holiday
4items under Public Act 102-700. The discount under this
5Section is not allowed for the 1.25% portion of taxes paid on
6aviation fuel that is subject to the revenue use requirements
7of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. When determining
8the discount allowed under this Section, retailers shall
9include the amount of tax that would have been due at the 1%
10rate but for the 0% rate imposed under Public Act 102-700. In
11the case of retailers who report and pay the tax on a
12transaction by transaction basis, as provided in this Section,
13such discount shall be taken with each such tax remittance
14instead of when such retailer files his periodic return. 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 retailers 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 retailer need
21not remit that part of any tax collected by him to the extent
22that he is required to remit and does remit the tax imposed by
23the Retailers' Occupation Tax Act, with respect to the sale of
24the same property.
25    Where such tangible personal property is sold under a
26conditional sales contract, or under any other form of sale

 

 

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1wherein the payment of the principal sum, or a part thereof, is
2extended beyond the close of the period for which the return is
3filed, the retailer, in collecting the tax (except as to motor
4vehicles, watercraft, aircraft, and trailers that are required
5to be registered with an agency of this State), may collect for
6each tax return period, only the tax applicable to that part of
7the selling price actually received during such tax return
8period.
9    Except as provided in this Section, on or before the
10twentieth day of each calendar month, such retailer shall file
11a return for the preceding calendar month. Such return shall
12be filed on forms prescribed by the Department and shall
13furnish such information as the Department may reasonably
14require. The return shall include the gross receipts on food
15for human consumption that is to be consumed off the premises
16where it is sold (other than alcoholic beverages, food
17consisting of or infused with adult use cannabis, soft drinks,
18and food that has been prepared for immediate consumption)
19which were received during the preceding calendar month,
20quarter, or year, as appropriate, and upon which tax would
21have been due but for the 0% rate imposed under Public Act
22102-700. The return shall also include the amount of tax that
23would have been due on food for human consumption that is to be
24consumed off the premises where it is sold (other than
25alcoholic beverages, food consisting of or infused with adult
26use cannabis, soft drinks, and food that has been prepared for

 

 

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1immediate consumption) but for the 0% rate imposed under
2Public Act 102-700.
3    On and after January 1, 2018, except for returns required
4to be filed prior to January 1, 2023 for motor vehicles,
5watercraft, aircraft, and trailers that are required to be
6registered with an agency of this State, with respect to
7retailers whose annual gross receipts average $20,000 or more,
8all returns required to be filed pursuant to this Act shall be
9filed electronically. On and after January 1, 2023, with
10respect to retailers whose annual gross receipts average
11$20,000 or more, all returns required to be filed pursuant to
12this Act, including, but not limited to, returns for motor
13vehicles, watercraft, aircraft, and trailers that are required
14to be registered with an agency of this State, shall be filed
15electronically. Retailers who demonstrate that they do not
16have access to the Internet or demonstrate hardship in filing
17electronically may petition the Department to waive the
18electronic filing requirement.
19    The Department may require returns to be filed on a
20quarterly basis. If so required, a return for each calendar
21quarter shall be filed on or before the twentieth day of the
22calendar month following the end of such calendar quarter. The
23taxpayer shall also file a return with the Department for each
24of the first two months of each calendar quarter, on or before
25the twentieth day of the following calendar month, stating:
26        1. The name of the seller;

 

 

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

 

 

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1"aviation fuel" means jet fuel and aviation gasoline.
2    If a taxpayer fails to sign a return within 30 days after
3the proper notice and demand for signature by the Department,
4the return shall be considered valid and any amount shown to be
5due on the return shall be deemed assessed.
6    Notwithstanding any other provision of this Act to the
7contrary, retailers subject to tax on cannabis shall file all
8cannabis tax returns and shall make all cannabis tax payments
9by electronic means in the manner and form required by the
10Department.
11    Beginning October 1, 1993, a taxpayer who has an average
12monthly tax liability of $150,000 or more shall make all
13payments required by rules of the Department by electronic
14funds transfer. Beginning October 1, 1994, a taxpayer who has
15an average monthly tax liability of $100,000 or more shall
16make all payments required by rules of the Department by
17electronic funds transfer. Beginning October 1, 1995, a
18taxpayer who has an average monthly tax liability of $50,000
19or more shall make all payments required by rules of the
20Department by electronic funds transfer. Beginning October 1,
212000, a taxpayer who has an annual tax liability of $200,000 or
22more shall make all payments required by rules of the
23Department by electronic funds transfer. The term "annual tax
24liability" shall be the sum of the taxpayer's liabilities
25under this Act, and under all other State and local occupation
26and use tax laws administered by the Department, for the

 

 

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

 

 

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1Occupation Tax Act, the Service Occupation Tax Act, the
2Service Use Tax Act was $10,000 or more during the preceding 4
3complete calendar quarters, he shall file a return with the
4Department each month by the 20th day of the month next
5following the month during which such tax liability is
6incurred and shall make payments to the Department on or
7before the 7th, 15th, 22nd and last day of the month during
8which such liability is incurred. On and after October 1,
92000, if the taxpayer's average monthly tax liability to the
10Department under this Act, the Retailers' Occupation Tax Act,
11the Service Occupation Tax Act, and the Service Use Tax Act was
12$20,000 or more during the preceding 4 complete calendar
13quarters, he shall file a return with the Department each
14month by the 20th day of the month next following the month
15during which such tax liability is incurred and shall make
16payment to the Department on or before the 7th, 15th, 22nd and
17last day of the month during which such liability is incurred.
18If the month during which such tax liability is incurred began
19prior to January 1, 1985, each payment shall be in an amount
20equal to 1/4 of the taxpayer's actual liability for the month
21or an amount set by the Department not to exceed 1/4 of the
22average monthly liability of the taxpayer to the Department
23for the preceding 4 complete calendar quarters (excluding the
24month of highest liability and the month of lowest liability
25in such 4 quarter period). If the month during which such tax
26liability is incurred begins on or after January 1, 1985, and

 

 

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

 

 

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

 

 

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1Department for a change in such taxpayer's reporting status.
2The Department shall change such taxpayer's reporting status
3unless it finds that such change is seasonal in nature and not
4likely to be long term. Quarter monthly payment status shall
5be determined under this paragraph as if the rate reduction to
61.25% in Public Act 102-700 on sales tax holiday items had not
7occurred. For quarter monthly payments due on or after July 1,
82023 and through June 30, 2024, "25% of the taxpayer's
9liability for the same calendar month of the preceding year"
10shall be determined as if the rate reduction to 1.25% in Public
11Act 102-700 on sales tax holiday items had not occurred.
12Quarter monthly payment status shall be determined under this
13paragraph as if the rate reduction to 0% in Public Act 102-700
14on food for human consumption that is to be consumed off the
15premises where it is sold (other than alcoholic beverages,
16food consisting of or infused with adult use cannabis, soft
17drinks, and food that has been prepared for immediate
18consumption) had not occurred. For quarter monthly payments
19due under this paragraph on or after July 1, 2023 and through
20June 30, 2024, "25% of the taxpayer's liability for the same
21calendar month of the preceding year" shall be determined as
22if the rate reduction to 0% in Public Act 102-700 had not
23occurred. If any such quarter monthly payment is not paid at
24the time or in the amount required by this Section, then the
25taxpayer shall be liable for penalties and interest on the
26difference between the minimum amount due and the amount of

 

 

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1such quarter monthly payment actually and timely paid, except
2insofar as the taxpayer has previously made payments for that
3month to the Department in excess of the minimum payments
4previously due as provided in this Section. The Department
5shall make reasonable rules and regulations to govern the
6quarter monthly payment amount and quarter monthly payment
7dates for taxpayers who file on other than a calendar monthly
8basis.
9    If any such payment provided for in this Section exceeds
10the taxpayer's liabilities under this Act, the Retailers'
11Occupation Tax Act, the Service Occupation Tax Act and the
12Service Use Tax Act, as shown by an original monthly return,
13the Department shall issue to the taxpayer a credit memorandum
14no later than 30 days after the date of payment, which
15memorandum may be submitted by the taxpayer to the Department
16in payment of tax liability subsequently to be remitted by the
17taxpayer to the Department or be assigned by the taxpayer to a
18similar taxpayer under this Act, the Retailers' Occupation Tax
19Act, the Service Occupation Tax Act or the Service Use Tax Act,
20in accordance with reasonable rules and regulations to be
21prescribed by the Department, except that if such excess
22payment is shown on an original monthly return and is made
23after December 31, 1986, no credit memorandum shall be issued,
24unless requested by the taxpayer. If no such request is made,
25the taxpayer may credit such excess payment against tax
26liability subsequently to be remitted by the taxpayer to the

 

 

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1Department under this Act, the Retailers' Occupation Tax Act,
2the Service Occupation Tax Act or the Service Use Tax Act, in
3accordance with reasonable rules and regulations prescribed by
4the Department. If the Department subsequently determines that
5all or any part of the credit taken was not actually due to the
6taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
7be reduced by 2.1% or 1.75% of the difference between the
8credit taken and that actually due, and the taxpayer shall be
9liable for penalties and interest on such difference.
10    If the retailer is otherwise required to file a monthly
11return and if the retailer's average monthly tax liability to
12the Department does not exceed $200, the Department may
13authorize his returns to be filed on a quarter annual basis,
14with the return for January, February, and March of a given
15year being due by April 20 of such year; with the return for
16April, May and June of a given year being due by July 20 of
17such year; with the return for July, August and September of a
18given year being due by October 20 of such year, and with the
19return for October, November and December of a given year
20being due by January 20 of the following year.
21    If the retailer is otherwise required to file a monthly or
22quarterly return and if the retailer's average monthly tax
23liability to the Department does not exceed $50, the
24Department may authorize his returns to be filed on an annual
25basis, with the return for a given year being due by January 20
26of the following year.

 

 

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1    Such quarter annual and annual returns, as to form and
2substance, shall be subject to the same requirements as
3monthly returns.
4    Notwithstanding any other provision in this Act concerning
5the time within which a retailer may file his return, in the
6case of any retailer who ceases to engage in a kind of business
7which makes him responsible for filing returns under this Act,
8such retailer shall file a final return under this Act with the
9Department not more than one month after discontinuing such
10business.
11    In addition, with respect to motor vehicles, watercraft,
12aircraft, and trailers that are required to be registered with
13an agency of this State, except as otherwise provided in this
14Section, every retailer selling this kind of tangible personal
15property shall file, with the Department, upon a form to be
16prescribed and supplied by the Department, a separate return
17for each such item of tangible personal property which the
18retailer sells, except that if, in the same transaction, (i) a
19retailer of aircraft, watercraft, motor vehicles or trailers
20transfers more than one aircraft, watercraft, motor vehicle or
21trailer to another aircraft, watercraft, motor vehicle or
22trailer retailer for the purpose of resale or (ii) a retailer
23of aircraft, watercraft, motor vehicles, or trailers transfers
24more than one aircraft, watercraft, motor vehicle, or trailer
25to a purchaser for use as a qualifying rolling stock as
26provided in Section 3-55 of this Act, then that seller may

 

 

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1report the transfer of all the aircraft, watercraft, motor
2vehicles or trailers involved in that transaction to the
3Department on the same uniform invoice-transaction reporting
4return form. For purposes of this Section, "watercraft" means
5a Class 2, Class 3, or Class 4 watercraft as defined in Section
63-2 of the Boat Registration and Safety Act, a personal
7watercraft, or any boat equipped with an inboard motor.
8    In addition, with respect to motor vehicles, watercraft,
9aircraft, and trailers that are required to be registered with
10an agency of this State, every person who is engaged in the
11business of leasing or renting such items and who, in
12connection with such business, sells any such item to a
13retailer for the purpose of resale is, notwithstanding any
14other provision of this Section to the contrary, authorized to
15meet the return-filing requirement of this Act by reporting
16the transfer of all the aircraft, watercraft, motor vehicles,
17or trailers transferred for resale during a month to the
18Department on the same uniform invoice-transaction reporting
19return form on or before the 20th of the month following the
20month in which the transfer takes place. Notwithstanding any
21other provision of this Act to the contrary, all returns filed
22under this paragraph must be filed by electronic means in the
23manner and form as required by the Department.
24    The transaction reporting return in the case of motor
25vehicles or trailers that are required to be registered with
26an agency of this State, shall be the same document as the

 

 

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

 

 

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

 

 

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

 

 

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1determination, in which event the transaction reporting return
2and tax remittance (if a tax payment was required) shall be
3credited by the Department to the proper retailer's account
4with the Department, but without the 2.1% or 1.75% discount
5provided for in this Section being allowed. When the user pays
6the tax directly to the Department, he shall pay the tax in the
7same amount and in the same form in which it would be remitted
8if the tax had been remitted to the Department by the retailer.
9    Where a retailer collects the tax with respect to the
10selling price of tangible personal property which he sells and
11the purchaser thereafter returns such tangible personal
12property and the retailer refunds the selling price thereof to
13the purchaser, such retailer shall also refund, to the
14purchaser, the tax so collected from the purchaser. When
15filing his return for the period in which he refunds such tax
16to the purchaser, the retailer may deduct the amount of the tax
17so refunded by him to the purchaser from any other use tax
18which such retailer may be required to pay or remit to the
19Department, as shown by such return, if the amount of the tax
20to be deducted was previously remitted to the Department by
21such retailer. If the retailer has not previously remitted the
22amount of such tax to the Department, he is entitled to no
23deduction under this Act upon refunding such tax to the
24purchaser.
25    Any retailer filing a return under this Section shall also
26include (for the purpose of paying tax thereon) the total tax

 

 

SB3956- 21 -LRB103 40890 RLC 73861 b

1covered by such return upon the selling price of tangible
2personal property purchased by him at retail from a retailer,
3but as to which the tax imposed by this Act was not collected
4from the retailer filing such return, and such retailer shall
5remit the amount of such tax to the Department when filing such
6return.
7    If experience indicates such action to be practicable, the
8Department may prescribe and furnish a combination or joint
9return which will enable retailers, who are required to file
10returns hereunder and also under the Retailers' Occupation Tax
11Act, to furnish all the return information required by both
12Acts on the one form.
13    Where the retailer has more than one business registered
14with the Department under separate registration under this
15Act, such retailer may not file each return that is due as a
16single return covering all such registered businesses, but
17shall file separate returns for each such registered business.
18    Beginning January 1, 1990, each month the Department shall
19pay into the State and Local Sales Tax Reform Fund, a special
20fund in the State Treasury which is hereby created, the net
21revenue realized for the preceding month from the 1% tax
22imposed under this Act.
23    Beginning January 1, 1990, each month the Department shall
24pay into the County and Mass Transit District Fund 4% of the
25net revenue realized for the preceding month from the 6.25%
26general rate on the selling price of tangible personal

 

 

SB3956- 22 -LRB103 40890 RLC 73861 b

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

 

 

SB3956- 23 -LRB103 40890 RLC 73861 b

1    Beginning August 1, 2000, each month the Department shall
2pay into the State and Local Sales Tax Reform Fund 100% of the
3net revenue realized for the preceding month from the 1.25%
4rate on the selling price of motor fuel and gasohol. If, in any
5month, the tax on sales tax holiday items, as defined in
6Section 3-6, is imposed at the rate of 1.25%, then the
7Department shall pay 100% of the net revenue realized for that
8month from the 1.25% rate on the selling price of sales tax
9holiday items into the State and Local Sales Tax Reform Fund.
10    Beginning January 1, 1990, each month the Department shall
11pay into the Local Government Tax Fund 16% of the net revenue
12realized for the preceding month from the 6.25% general rate
13on the selling price of tangible personal property which is
14purchased outside Illinois at retail from a retailer and which
15is titled or registered by an agency of this State's
16government.
17    Beginning October 1, 2009, each month the Department shall
18pay into the Capital Projects Fund an amount that is equal to
19an amount estimated by the Department to represent 80% of the
20net revenue realized for the preceding month from the sale of
21candy, grooming and hygiene products, and soft drinks that had
22been taxed at a rate of 1% prior to September 1, 2009 but that
23are now taxed at 6.25%.
24    Beginning July 1, 2011, each month the Department shall
25pay into the Clean Air Act Permit Fund 80% of the net revenue
26realized for the preceding month from the 6.25% general rate

 

 

SB3956- 24 -LRB103 40890 RLC 73861 b

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

 

 

SB3956- 25 -LRB103 40890 RLC 73861 b

1    Beginning January 1, 2025, the remainder of the moneys
2received by the Department under this Act, the Service Use Tax
3Act, the Service Occupation Tax Act, and the Retailers'
4Occupation Tax Act from the sale of
firearm safety devices, as
5defined in subsection (c) of Section 605-1115 of the
6Department of Commerce and Economic Opportunity Law of the
7Civil Administrative Code of Illinois, shall be deposited into
8the Firearm Safety Rebate 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

 

 

SB3956- 26 -LRB103 40890 RLC 73861 b

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

 

 

SB3956- 27 -LRB103 40890 RLC 73861 b

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

 

 

SB3956- 28 -LRB103 40890 RLC 73861 b

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
262009132,000,000

 

 

SB3956- 29 -LRB103 40890 RLC 73861 b

12010139,000,000
22011146,000,000
32012153,000,000
42013161,000,000
52014170,000,000
62015179,000,000
72016189,000,000
82017199,000,000
92018210,000,000
102019221,000,000
112020233,000,000
122021300,000,000
132022300,000,000
142023300,000,000
152024 300,000,000
162025 300,000,000
172026 300,000,000
182027 375,000,000
192028 375,000,000
202029 375,000,000
212030 375,000,000
222031 375,000,000
232032 375,000,000
242033 375,000,000
252034375,000,000
262035375,000,000

 

 

SB3956- 30 -LRB103 40890 RLC 73861 b

12036450,000,000
2and
3each fiscal year
4thereafter that bonds
5are outstanding under
6Section 13.2 of the
7Metropolitan Pier and
8Exposition Authority Act,
9but not after fiscal year 2060.
10    Beginning July 20, 1993 and in each month of each fiscal
11year thereafter, one-eighth of the amount requested in the
12certificate of the Chairman of the Metropolitan Pier and
13Exposition Authority for that fiscal year, less the amount
14deposited into the McCormick Place Expansion Project Fund by
15the State Treasurer in the respective month under subsection
16(g) of Section 13 of the Metropolitan Pier and Exposition
17Authority Act, plus cumulative deficiencies in the deposits
18required under this Section for previous months and years,
19shall be deposited into the McCormick Place Expansion Project
20Fund, until the full amount requested for the fiscal year, but
21not in excess of the amount specified above as "Total
22Deposit", has been deposited.
23    Subject to payment of amounts into the Capital Projects
24Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
25and the McCormick Place Expansion Project Fund pursuant to the
26preceding paragraphs or in any amendments thereto hereafter

 

 

SB3956- 31 -LRB103 40890 RLC 73861 b

1enacted, for aviation fuel sold on or after December 1, 2019,
2the Department shall each month deposit into the Aviation Fuel
3Sales Tax Refund Fund an amount estimated by the Department to
4be required for refunds of the 80% portion of the tax on
5aviation fuel under this Act. The Department shall only
6deposit moneys into the Aviation Fuel Sales Tax Refund Fund
7under this paragraph for so long as the revenue use
8requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
9binding on the State.
10    Subject to payment of amounts into the Build Illinois Fund
11and the McCormick Place Expansion Project Fund pursuant to the
12preceding paragraphs or in any amendments thereto hereafter
13enacted, beginning July 1, 1993 and ending on September 30,
142013, the Department shall each month pay into the Illinois
15Tax Increment Fund 0.27% of 80% of the net revenue realized for
16the preceding month from the 6.25% general rate on the selling
17price of tangible personal property.
18    Subject to payment of amounts into the Build Illinois
19Fund, the McCormick Place Expansion Project Fund, the Illinois
20Tax Increment Fund, and the Energy Infrastructure Fund
21pursuant to the preceding paragraphs or in any amendments to
22this Section hereafter enacted, beginning on the first day of
23the first calendar month to occur on or after August 26, 2014
24(the effective date of Public Act 98-1098), each month, from
25the collections made under Section 9 of the Use Tax Act,
26Section 9 of the Service Use Tax Act, Section 9 of the Service

 

 

SB3956- 32 -LRB103 40890 RLC 73861 b

1Occupation Tax Act, and Section 3 of the Retailers' Occupation
2Tax Act, the Department shall pay into the Tax Compliance and
3Administration Fund, to be used, subject to appropriation, to
4fund additional auditors and compliance personnel at the
5Department of Revenue, an amount equal to 1/12 of 5% of 80% of
6the cash receipts collected during the preceding fiscal year
7by the Audit Bureau of the Department under the Use Tax Act,
8the Service Use Tax Act, the Service Occupation Tax Act, the
9Retailers' Occupation Tax Act, and associated local occupation
10and use taxes administered by the Department.
11    Subject to payments of amounts into the Build Illinois
12Fund, the McCormick Place Expansion Project Fund, the Illinois
13Tax Increment Fund, and the Tax Compliance and Administration
14Fund as provided in this Section, beginning on July 1, 2018 the
15Department shall pay each month into the Downstate Public
16Transportation Fund the moneys required to be so paid under
17Section 2-3 of the Downstate Public Transportation Act.
18    Subject to successful execution and delivery of a
19public-private agreement between the public agency and private
20entity and completion of the civic build, beginning on July 1,
212023, of the remainder of the moneys received by the
22Department under the Use Tax Act, the Service Use Tax Act, the
23Service Occupation Tax Act, and this Act, the Department shall
24deposit the following specified deposits in the aggregate from
25collections under the Use Tax Act, the Service Use Tax Act, the
26Service Occupation Tax Act, and the Retailers' Occupation Tax

 

 

SB3956- 33 -LRB103 40890 RLC 73861 b

1Act, as required under Section 8.25g of the State Finance Act
2for distribution consistent with the Public-Private
3Partnership for Civic and Transit Infrastructure Project Act.
4The moneys received by the Department pursuant to this Act and
5required to be deposited into the Civic and Transit
6Infrastructure Fund are subject to the pledge, claim, and
7charge set forth in Section 25-55 of the Public-Private
8Partnership for Civic and Transit Infrastructure Project Act.
9As used in this paragraph, "civic build", "private entity",
10"public-private agreement", and "public agency" have the
11meanings provided in Section 25-10 of the Public-Private
12Partnership for Civic and Transit Infrastructure Project Act.
13        Fiscal Year............................Total Deposit
14        2024....................................$200,000,000
15        2025....................................$206,000,000
16        2026....................................$212,200,000
17        2027....................................$218,500,000
18        2028....................................$225,100,000
19        2029....................................$288,700,000
20        2030....................................$298,900,000
21        2031....................................$309,300,000
22        2032....................................$320,100,000
23        2033....................................$331,200,000
24        2034....................................$341,200,000
25        2035....................................$351,400,000
26        2036....................................$361,900,000

 

 

SB3956- 34 -LRB103 40890 RLC 73861 b

1        2037....................................$372,800,000
2        2038....................................$384,000,000
3        2039....................................$395,500,000
4        2040....................................$407,400,000
5        2041....................................$419,600,000
6        2042....................................$432,200,000
7        2043....................................$445,100,000
8    Beginning July 1, 2021 and until July 1, 2022, subject to
9the payment of amounts into the State and Local Sales Tax
10Reform Fund, the Build Illinois Fund, the McCormick Place
11Expansion Project Fund, the Illinois Tax Increment Fund, and
12the Tax Compliance and Administration Fund as provided in this
13Section, the Department shall pay each month into the Road
14Fund the amount estimated to represent 16% of the net revenue
15realized from the taxes imposed on motor fuel and gasohol.
16Beginning July 1, 2022 and until July 1, 2023, subject to the
17payment of amounts into the State and Local Sales Tax Reform
18Fund, the Build Illinois Fund, the McCormick Place Expansion
19Project Fund, the Illinois Tax Increment Fund, and the Tax
20Compliance and Administration Fund as provided in this
21Section, the Department shall pay each month into the Road
22Fund the amount estimated to represent 32% of the net revenue
23realized from the taxes imposed on motor fuel and gasohol.
24Beginning July 1, 2023 and until July 1, 2024, subject to the
25payment of amounts into the State and Local Sales Tax Reform
26Fund, the Build Illinois Fund, the McCormick Place Expansion

 

 

SB3956- 35 -LRB103 40890 RLC 73861 b

1Project Fund, the Illinois Tax Increment Fund, and the Tax
2Compliance and Administration Fund as provided in this
3Section, the Department shall pay each month into the Road
4Fund the amount estimated to represent 48% of the net revenue
5realized from the taxes imposed on motor fuel and gasohol.
6Beginning July 1, 2024 and until July 1, 2025, subject to the
7payment of amounts into the State and Local Sales Tax Reform
8Fund, the Build Illinois Fund, the McCormick Place Expansion
9Project Fund, the Illinois Tax Increment Fund, and the Tax
10Compliance and Administration Fund as provided in this
11Section, the Department shall pay each month into the Road
12Fund the amount estimated to represent 64% of the net revenue
13realized from the taxes imposed on motor fuel and gasohol.
14Beginning on July 1, 2025, subject to the payment of amounts
15into the State and Local Sales Tax Reform Fund, the Build
16Illinois Fund, the McCormick Place Expansion Project Fund, the
17Illinois Tax Increment Fund, and the Tax Compliance and
18Administration Fund as provided in this Section, the
19Department shall pay each month into the Road Fund the amount
20estimated to represent 80% of the net revenue realized from
21the taxes imposed on motor fuel and gasohol. As used in this
22paragraph "motor fuel" has the meaning given to that term in
23Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
24meaning given to that term in Section 3-40 of this Act.
25    Of the remainder of the moneys received by the Department
26pursuant to this Act, 75% thereof shall be paid into the State

 

 

SB3956- 36 -LRB103 40890 RLC 73861 b

1Treasury and 25% shall be reserved in a special account and
2used only for the transfer to the Common School Fund as part of
3the monthly transfer from the General Revenue Fund in
4accordance with Section 8a of the State Finance Act.
5    As soon as possible after the first day of each month, upon
6certification of the Department of Revenue, the Comptroller
7shall order transferred and the Treasurer shall transfer from
8the General Revenue Fund to the Motor Fuel Tax Fund an amount
9equal to 1.7% of 80% of the net revenue realized under this Act
10for the second preceding month. Beginning April 1, 2000, this
11transfer is no longer required and shall not be made.
12    Net revenue realized for a month shall be the revenue
13collected by the State pursuant to this Act, less the amount
14paid out during that month as refunds to taxpayers for
15overpayment of liability.
16    For greater simplicity of administration, manufacturers,
17importers and wholesalers whose products are sold at retail in
18Illinois by numerous retailers, and who wish to do so, may
19assume the responsibility for accounting and paying to the
20Department all tax accruing under this Act with respect to
21such sales, if the retailers who are affected do not make
22written objection to the Department to this arrangement.
23(Source: P.A. 102-700, Article 60, Section 60-15, eff.
244-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
25102-1019, eff. 1-1-23; 103-154, eff. 6-30-23; 103-363, eff.
267-28-23.)
 

 

 

SB3956- 37 -LRB103 40890 RLC 73861 b

1    Section 20. The Service Use Tax Act is amended by changing
2Section 9 as follows:
 
3    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
4    Sec. 9. Each serviceman required or authorized to collect
5the tax herein imposed shall pay to the Department the amount
6of such tax (except as otherwise provided) at the time when he
7is required to file his return for the period during which such
8tax was collected, less a discount of 2.1% prior to January 1,
91990 and 1.75% on and after January 1, 1990, or $5 per calendar
10year, whichever is greater, which is allowed to reimburse the
11serviceman for expenses incurred in collecting the tax,
12keeping records, preparing and filing returns, remitting the
13tax and supplying data to the Department on request. When
14determining the discount allowed under this Section,
15servicemen shall include the amount of tax that would have
16been due at the 1% rate but for the 0% rate imposed under this
17amendatory Act of the 102nd General Assembly. The discount
18under this Section is not allowed for the 1.25% portion of
19taxes paid on aviation fuel that is subject to the revenue use
20requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
21discount allowed under this Section is allowed only for
22returns that are filed in the manner required by this Act. The
23Department may disallow the discount for servicemen whose
24certificate of registration is revoked at the time the return

 

 

SB3956- 38 -LRB103 40890 RLC 73861 b

1is filed, but only if the Department's decision to revoke the
2certificate of registration has become final. A serviceman
3need not remit that part of any tax collected by him to the
4extent that he is required to pay and does pay the tax imposed
5by the Service Occupation Tax Act with respect to his sale of
6service involving the incidental transfer by him of the same
7property.
8    Except as provided hereinafter in this Section, on or
9before the twentieth day of each calendar month, such
10serviceman shall file a return for the preceding calendar
11month in accordance with reasonable Rules and Regulations to
12be promulgated by the Department. Such return shall be filed
13on a form prescribed by the Department and shall contain such
14information as the Department may reasonably require. The
15return shall include the gross receipts which were received
16during the preceding calendar month or quarter on the
17following items upon which tax would have been due but for the
180% rate imposed under this amendatory Act of the 102nd General
19Assembly: (i) food for human consumption that is to be
20consumed off the premises where it is sold (other than
21alcoholic beverages, food consisting of or infused with adult
22use cannabis, soft drinks, and food that has been prepared for
23immediate consumption); and (ii) food prepared for immediate
24consumption and transferred incident to a sale of service
25subject to this Act or the Service Occupation Tax Act by an
26entity licensed under the Hospital Licensing Act, the Nursing

 

 

SB3956- 39 -LRB103 40890 RLC 73861 b

1Home Care Act, the Assisted Living and Shared Housing Act, the
2ID/DD Community Care Act, the MC/DD Act, the Specialized
3Mental Health Rehabilitation Act of 2013, or the Child Care
4Act of 1969, or an entity that holds a permit issued pursuant
5to the Life Care Facilities Act. The return shall also include
6the amount of tax that would have been due on the items listed
7in the previous sentence but for the 0% rate imposed under this
8amendatory Act of the 102nd General Assembly.
9    On and after January 1, 2018, with respect to servicemen
10whose annual gross receipts average $20,000 or more, all
11returns required to be filed pursuant to this Act shall be
12filed electronically. Servicemen who demonstrate that they do
13not have access to the Internet or demonstrate hardship in
14filing electronically may petition the Department to waive the
15electronic filing requirement.
16    The Department may require returns to be filed on a
17quarterly basis. If so required, a return for each calendar
18quarter shall be filed on or before the twentieth day of the
19calendar month following the end of such calendar quarter. The
20taxpayer shall also file a return with the Department for each
21of the first two months of each calendar quarter, on or before
22the twentieth day of the following calendar month, stating:
23        1. The name of the seller;
24        2. The address of the principal place of business from
25    which he engages in business as a serviceman in this
26    State;

 

 

SB3956- 40 -LRB103 40890 RLC 73861 b

1        3. The total amount of taxable receipts received by
2    him during the preceding calendar month, including
3    receipts from charge and time sales, but less all
4    deductions allowed by law;
5        4. The amount of credit provided in Section 2d of this
6    Act;
7        5. The amount of tax due;
8        5-5. The signature of the taxpayer; and
9        6. Such other reasonable information as the Department
10    may require.
11    Each serviceman required or authorized to collect the tax
12imposed by this Act on aviation fuel transferred as an
13incident of a sale of service in this State during the
14preceding calendar month shall, instead of reporting and
15paying tax on aviation fuel as otherwise required by this
16Section, report and pay such tax on a separate aviation fuel
17tax return. The requirements related to the return shall be as
18otherwise provided in this Section. Notwithstanding any other
19provisions of this Act to the contrary, servicemen collecting
20tax on aviation fuel shall file all aviation fuel tax returns
21and shall make all aviation fuel tax payments by electronic
22means in the manner and form required by the Department. For
23purposes of this Section, "aviation fuel" means jet fuel and
24aviation gasoline.
25    If a taxpayer fails to sign a return within 30 days after
26the proper notice and demand for signature by the Department,

 

 

SB3956- 41 -LRB103 40890 RLC 73861 b

1the return shall be considered valid and any amount shown to be
2due on the return shall be deemed assessed.
3    Notwithstanding any other provision of this Act to the
4contrary, servicemen subject to tax on cannabis shall file all
5cannabis tax returns and shall make all cannabis tax payments
6by electronic means in the manner and form required by the
7Department.
8    Beginning October 1, 1993, a taxpayer who has an average
9monthly tax liability of $150,000 or more shall make all
10payments required by rules of the Department by electronic
11funds transfer. Beginning October 1, 1994, a taxpayer who has
12an average monthly tax liability of $100,000 or more shall
13make all payments required by rules of the Department by
14electronic funds transfer. Beginning October 1, 1995, a
15taxpayer who has an average monthly tax liability of $50,000
16or more shall make all payments required by rules of the
17Department by electronic funds transfer. Beginning October 1,
182000, a taxpayer who has an annual tax liability of $200,000 or
19more shall make all payments required by rules of the
20Department by electronic funds transfer. The term "annual tax
21liability" shall be the sum of the taxpayer's liabilities
22under this Act, and under all other State and local occupation
23and use tax laws administered by the Department, for the
24immediately preceding calendar year. The term "average monthly
25tax liability" means the sum of the taxpayer's liabilities
26under this Act, and under all other State and local occupation

 

 

SB3956- 42 -LRB103 40890 RLC 73861 b

1and use tax laws administered by the Department, for the
2immediately preceding calendar year divided by 12. Beginning
3on October 1, 2002, a taxpayer who has a tax liability in the
4amount set forth in subsection (b) of Section 2505-210 of the
5Department of Revenue Law shall make all payments required by
6rules of the Department by electronic funds transfer.
7    Before August 1 of each year beginning in 1993, the
8Department shall notify all taxpayers required to make
9payments by electronic funds transfer. All taxpayers required
10to make payments by electronic funds transfer shall make those
11payments for a minimum of one year beginning on October 1.
12    Any taxpayer not required to make payments by electronic
13funds transfer may make payments by electronic funds transfer
14with the permission of the Department.
15    All taxpayers required to make payment by electronic funds
16transfer and any taxpayers authorized to voluntarily make
17payments by electronic funds transfer shall make those
18payments in the manner authorized by the Department.
19    The Department shall adopt such rules as are necessary to
20effectuate a program of electronic funds transfer and the
21requirements of this Section.
22    If the serviceman is otherwise required to file a monthly
23return and if the serviceman's average monthly tax liability
24to the Department does not exceed $200, the Department may
25authorize his returns to be filed on a quarter annual basis,
26with the return for January, February and March of a given year

 

 

SB3956- 43 -LRB103 40890 RLC 73861 b

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

 

 

SB3956- 44 -LRB103 40890 RLC 73861 b

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

 

 

SB3956- 45 -LRB103 40890 RLC 73861 b

1such serviceman shall not file each return that is due as a
2single return covering all such registered businesses, but
3shall file separate returns for each such registered business.
4    Beginning January 1, 1990, each month the Department shall
5pay into the State and Local Tax Reform Fund, a special fund in
6the State Treasury, the net revenue realized for the preceding
7month from the 1% tax imposed under this Act.
8    Beginning January 1, 1990, each month the Department shall
9pay into the State and Local Sales Tax Reform Fund 20% of the
10net revenue realized for the preceding month from the 6.25%
11general rate on transfers of tangible personal property, other
12than (i) tangible personal property which is purchased outside
13Illinois at retail from a retailer and which is titled or
14registered by an agency of this State's government and (ii)
15aviation fuel sold on or after December 1, 2019. This
16exception for aviation fuel only applies for so long as the
17revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1847133 are binding on the State.
19    For aviation fuel sold on or after December 1, 2019, each
20month the Department shall pay into the State Aviation Program
21Fund 20% of the net revenue realized for the preceding month
22from the 6.25% general rate on the selling price of aviation
23fuel, less an amount estimated by the Department to be
24required for refunds of the 20% portion of the tax on aviation
25fuel under this Act, which amount shall be deposited into the
26Aviation Fuel Sales Tax Refund Fund. The Department shall only

 

 

SB3956- 46 -LRB103 40890 RLC 73861 b

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

 

 

SB3956- 47 -LRB103 40890 RLC 73861 b

1monthly deficit" shall be equal to the difference between the
2average monthly claims for payment by the fund and the average
3monthly revenues deposited into the fund, excluding payments
4made pursuant to this paragraph.
5    Beginning July 1, 2015, of the remainder of the moneys
6received by the Department under the Use Tax Act, this Act, the
7Service Occupation Tax Act, and the Retailers' Occupation Tax
8Act, each month the Department shall deposit $500,000 into the
9State Crime Laboratory Fund.
10    Beginning January 1, 2025, the remainder of the moneys
11received by the Department under the Use Tax Act, this Act, the
12Service Occupation Tax Act, and the Retailers' Occupation Tax
13Act from the sale of firearm safety devices, as defined in
14subsection (c) of Section 605-1115 of the Department of
15Commerce and Economic Opportunity Law of the Civil
16Administrative Code of Illinois, shall be deposited into the
17Firearm Safety Rebate Fund.
18    Of the remainder of the moneys received by the Department
19pursuant to this Act, (a) 1.75% thereof shall be paid into the
20Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
21and after July 1, 1989, 3.8% thereof shall be paid into the
22Build Illinois Fund; provided, however, that if in any fiscal
23year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
24may be, of the moneys received by the Department and required
25to be paid into the Build Illinois Fund pursuant to Section 3
26of the Retailers' Occupation Tax Act, Section 9 of the Use Tax

 

 

SB3956- 48 -LRB103 40890 RLC 73861 b

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

 

 

SB3956- 49 -LRB103 40890 RLC 73861 b

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

 

 

SB3956- 50 -LRB103 40890 RLC 73861 b

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

 

 

SB3956- 51 -LRB103 40890 RLC 73861 b

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

 

 

SB3956- 52 -LRB103 40890 RLC 73861 b

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

 

 

SB3956- 53 -LRB103 40890 RLC 73861 b

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

 

 

SB3956- 54 -LRB103 40890 RLC 73861 b

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

 

 

SB3956- 55 -LRB103 40890 RLC 73861 b

1Section 2-3 of the Downstate Public Transportation Act.
2    Subject to successful execution and delivery of a
3public-private agreement between the public agency and private
4entity and completion of the civic build, beginning on July 1,
52023, of the remainder of the moneys received by the
6Department under the Use Tax Act, the Service Use Tax Act, the
7Service Occupation Tax Act, and this Act, the Department shall
8deposit the following specified deposits in the aggregate from
9collections under the Use Tax Act, the Service Use Tax Act, the
10Service Occupation Tax Act, and the Retailers' Occupation Tax
11Act, as required under Section 8.25g of the State Finance Act
12for distribution consistent with the Public-Private
13Partnership for Civic and Transit Infrastructure Project Act.
14The moneys received by the Department pursuant to this Act and
15required to be deposited into the Civic and Transit
16Infrastructure Fund are subject to the pledge, claim, and
17charge set forth in Section 25-55 of the Public-Private
18Partnership for Civic and Transit Infrastructure Project Act.
19As used in this paragraph, "civic build", "private entity",
20"public-private agreement", and "public agency" have the
21meanings provided in Section 25-10 of the Public-Private
22Partnership for Civic and Transit Infrastructure Project Act.
23        Fiscal Year............................Total Deposit
24        2024....................................$200,000,000
25        2025....................................$206,000,000
26        2026....................................$212,200,000

 

 

SB3956- 56 -LRB103 40890 RLC 73861 b

1        2027....................................$218,500,000
2        2028....................................$225,100,000
3        2029....................................$288,700,000
4        2030....................................$298,900,000
5        2031....................................$309,300,000
6        2032....................................$320,100,000
7        2033....................................$331,200,000
8        2034....................................$341,200,000
9        2035....................................$351,400,000
10        2036....................................$361,900,000
11        2037....................................$372,800,000
12        2038....................................$384,000,000
13        2039....................................$395,500,000
14        2040....................................$407,400,000
15        2041....................................$419,600,000
16        2042....................................$432,200,000
17        2043....................................$445,100,000
18    Beginning July 1, 2021 and until July 1, 2022, subject to
19the payment of amounts into the State and Local Sales Tax
20Reform Fund, the Build Illinois Fund, the McCormick Place
21Expansion Project Fund, the Energy Infrastructure Fund, and
22the Tax Compliance and Administration Fund as provided in this
23Section, the Department shall pay each month into the Road
24Fund the amount estimated to represent 16% of the net revenue
25realized from the taxes imposed on motor fuel and gasohol.
26Beginning July 1, 2022 and until July 1, 2023, subject to the

 

 

SB3956- 57 -LRB103 40890 RLC 73861 b

1payment of amounts into the State and Local Sales Tax Reform
2Fund, the Build Illinois Fund, the McCormick Place Expansion
3Project Fund, the Illinois Tax Increment Fund, and the Tax
4Compliance and Administration Fund as provided in this
5Section, the Department shall pay each month into the Road
6Fund the amount estimated to represent 32% of the net revenue
7realized from the taxes imposed on motor fuel and gasohol.
8Beginning July 1, 2023 and until July 1, 2024, subject to the
9payment of amounts into the State and Local Sales Tax Reform
10Fund, the Build Illinois Fund, the McCormick Place Expansion
11Project Fund, the Illinois Tax Increment Fund, and the Tax
12Compliance and Administration Fund as provided in this
13Section, the Department shall pay each month into the Road
14Fund the amount estimated to represent 48% of the net revenue
15realized from the taxes imposed on motor fuel and gasohol.
16Beginning July 1, 2024 and until July 1, 2025, subject to the
17payment of amounts into the State and Local Sales Tax Reform
18Fund, the Build Illinois Fund, the McCormick Place Expansion
19Project Fund, the Illinois Tax Increment Fund, and the Tax
20Compliance and Administration Fund as provided in this
21Section, the Department shall pay each month into the Road
22Fund the amount estimated to represent 64% of the net revenue
23realized from the taxes imposed on motor fuel and gasohol.
24Beginning on July 1, 2025, subject to the payment of amounts
25into the State and Local Sales Tax Reform Fund, the Build
26Illinois Fund, the McCormick Place Expansion Project Fund, the

 

 

SB3956- 58 -LRB103 40890 RLC 73861 b

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

 

 

SB3956- 59 -LRB103 40890 RLC 73861 b

1(Source: P.A. 102-700, eff. 4-19-22; 103-363, eff. 7-28-23.)
 
2    Section 25. The Service Occupation Tax Act is amended by
3changing Section 9 as follows:
 
4    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
5    Sec. 9. Each serviceman required or authorized to collect
6the tax herein imposed shall pay to the Department the amount
7of such tax at the time when he is required to file his return
8for the period during which such tax was collectible, less a
9discount of 2.1% prior to January 1, 1990, and 1.75% on and
10after January 1, 1990, or $5 per calendar year, whichever is
11greater, which is allowed to reimburse the serviceman for
12expenses incurred in collecting the tax, keeping records,
13preparing and filing returns, remitting the tax, and supplying
14data to the Department on request. When determining the
15discount allowed under this Section, servicemen shall include
16the amount of tax that would have been due at the 1% rate but
17for the 0% rate imposed under Public Act 102-700 this
18amendatory Act of the 102nd General Assembly. The discount
19under this Section is not allowed for the 1.25% portion of
20taxes paid on aviation fuel that is subject to the revenue use
21requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
22discount allowed under this Section is allowed only for
23returns that are filed in the manner required by this Act. The
24Department may disallow the discount for servicemen whose

 

 

SB3956- 60 -LRB103 40890 RLC 73861 b

1certificate of registration is revoked at the time the return
2is filed, but only if the Department's decision to revoke the
3certificate of registration has become final.
4    Where such tangible personal property is sold under a
5conditional sales contract, or under any other form of sale
6wherein the payment of the principal sum, or a part thereof, is
7extended beyond the close of the period for which the return is
8filed, the serviceman, in collecting the tax may collect, for
9each tax return period, only the tax applicable to the part of
10the selling price actually received during such tax return
11period.
12    Except as provided hereinafter in this Section, on or
13before the twentieth day of each calendar month, such
14serviceman shall file a return for the preceding calendar
15month in accordance with reasonable rules and regulations to
16be promulgated by the Department of Revenue. Such return shall
17be filed on a form prescribed by the Department and shall
18contain such information as the Department may reasonably
19require. The return shall include the gross receipts which
20were received during the preceding calendar month or quarter
21on the following items upon which tax would have been due but
22for the 0% rate imposed under Public Act 102-700 this
23amendatory Act of the 102nd General Assembly: (i) food for
24human consumption that is to be consumed off the premises
25where it is sold (other than alcoholic beverages, food
26consisting of or infused with adult use cannabis, soft drinks,

 

 

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1and food that has been prepared for immediate consumption);
2and (ii) food prepared for immediate consumption and
3transferred incident to a sale of service subject to this Act
4or the Service Use Tax Act by an entity licensed under the
5Hospital Licensing Act, the Nursing Home Care Act, the
6Assisted Living and Shared Housing Act, the ID/DD Community
7Care Act, the MC/DD Act, the Specialized Mental Health
8Rehabilitation Act of 2013, or the Child Care Act of 1969, or
9an entity that holds a permit issued pursuant to the Life Care
10Facilities Act. The return shall also include the amount of
11tax that would have been due on the items listed in the
12previous sentence but for the 0% rate imposed under Public Act
13102-700 this amendatory Act of the 102nd General Assembly.
14    On and after January 1, 2018, with respect to servicemen
15whose annual gross receipts average $20,000 or more, all
16returns required to be filed pursuant to this Act shall be
17filed electronically. Servicemen who demonstrate that they do
18not have access to the Internet or demonstrate hardship in
19filing electronically may petition the Department to waive the
20electronic filing requirement.
21    The Department may require returns to be filed on a
22quarterly basis. If so required, a return for each calendar
23quarter shall be filed on or before the twentieth day of the
24calendar month following the end of such calendar quarter. The
25taxpayer shall also file a return with the Department for each
26of the first two months of each calendar quarter, on or before

 

 

SB3956- 62 -LRB103 40890 RLC 73861 b

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

 

 

SB3956- 63 -LRB103 40890 RLC 73861 b

1in the manner and form required by the Department. For
2purposes of this Section, "aviation fuel" means jet fuel and
3aviation gasoline.
4    If a taxpayer fails to sign a return within 30 days after
5the proper notice and demand for signature by the Department,
6the return shall be considered valid and any amount shown to be
7due on the return shall be deemed assessed.
8    Notwithstanding any other provision of this Act to the
9contrary, servicemen subject to tax on cannabis shall file all
10cannabis tax returns and shall make all cannabis tax payments
11by electronic means in the manner and form required by the
12Department.
13    Prior to October 1, 2003, and on and after September 1,
142004 a serviceman may accept a Manufacturer's Purchase Credit
15certification from a purchaser in satisfaction of Service Use
16Tax as provided in Section 3-70 of the Service Use Tax Act if
17the purchaser provides the appropriate documentation as
18required by Section 3-70 of the Service Use Tax Act. A
19Manufacturer's Purchase Credit certification, accepted prior
20to October 1, 2003 or on or after September 1, 2004 by a
21serviceman as provided in Section 3-70 of the Service Use Tax
22Act, may be used by that serviceman to satisfy Service
23Occupation Tax liability in the amount claimed in the
24certification, not to exceed 6.25% of the receipts subject to
25tax from a qualifying purchase. A Manufacturer's Purchase
26Credit reported on any original or amended return filed under

 

 

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1this Act after October 20, 2003 for reporting periods prior to
2September 1, 2004 shall be disallowed. Manufacturer's Purchase
3Credit reported on annual returns due on or after January 1,
42005 will be disallowed for periods prior to September 1,
52004. No Manufacturer's Purchase Credit may be used after
6September 30, 2003 through August 31, 2004 to satisfy any tax
7liability imposed under this Act, including any audit
8liability.
9    Beginning on July 1, 2023 and through December 31, 2032, a
10serviceman may accept a Sustainable Aviation Fuel Purchase
11Credit certification from an air common carrier-purchaser in
12satisfaction of Service Use Tax as provided in Section 3-72 of
13the Service Use Tax Act if the purchaser provides the
14appropriate documentation as required by Section 3-72 of the
15Service Use Tax Act. A Sustainable Aviation Fuel Purchase
16Credit certification accepted by a serviceman in accordance
17with this paragraph may be used by that serviceman to satisfy
18service occupation tax liability (but not in satisfaction of
19penalty or interest) in the amount claimed in the
20certification, not to exceed 6.25% of the receipts subject to
21tax from a sale of aviation fuel. In addition, for a sale of
22aviation fuel to qualify to earn the Sustainable Aviation Fuel
23Purchase Credit, servicemen must retain in their books and
24records a certification from the producer of the aviation fuel
25that the aviation fuel sold by the serviceman and for which a
26sustainable aviation fuel purchase credit was earned meets the

 

 

SB3956- 65 -LRB103 40890 RLC 73861 b

1definition of sustainable aviation fuel under Section 3-72 of
2the Service Use Tax Act. The documentation must include detail
3sufficient for the Department to determine the number of
4gallons of sustainable aviation fuel sold.
5    If the serviceman's average monthly tax liability to the
6Department does not exceed $200, the Department may authorize
7his returns to be filed on a quarter annual basis, with the
8return for January, February, and March of a given year being
9due by April 20 of such year; with the return for April, May,
10and June of a given year being due by July 20 of such year;
11with the return for July, August, and September of a given year
12being due by October 20 of such year, and with the return for
13October, November, and December of a given year being due by
14January 20 of the following year.
15    If the serviceman's average monthly tax liability to the
16Department does not exceed $50, the Department may authorize
17his returns to be filed on an annual basis, with the return for
18a given year being due by January 20 of the following year.
19    Such quarter annual and annual returns, as to form and
20substance, shall be subject to the same requirements as
21monthly returns.
22    Notwithstanding any other provision in this Act concerning
23the time within which a serviceman may file his return, in the
24case of any serviceman who ceases to engage in a kind of
25business which makes him responsible for filing returns under
26this Act, such serviceman shall file a final return under this

 

 

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1Act with the Department not more than one 1 month after
2discontinuing such business.
3    Beginning October 1, 1993, a taxpayer who has an average
4monthly tax liability of $150,000 or more shall make all
5payments required by rules of the Department by electronic
6funds transfer. Beginning October 1, 1994, a taxpayer who has
7an average monthly tax liability of $100,000 or more shall
8make all payments required by rules of the Department by
9electronic funds transfer. Beginning October 1, 1995, a
10taxpayer who has an average monthly tax liability of $50,000
11or more shall make all payments required by rules of the
12Department by electronic funds transfer. Beginning October 1,
132000, a taxpayer who has an annual tax liability of $200,000 or
14more shall make all payments required by rules of the
15Department by electronic funds transfer. The term "annual tax
16liability" shall be the sum of the taxpayer's liabilities
17under this Act, and under all other State and local occupation
18and use tax laws administered by the Department, for the
19immediately preceding calendar year. The term "average monthly
20tax liability" means the sum of the taxpayer's liabilities
21under this Act, and under all other State and local occupation
22and use tax laws administered by the Department, for the
23immediately preceding calendar year divided by 12. Beginning
24on October 1, 2002, a taxpayer who has a tax liability in the
25amount set forth in subsection (b) of Section 2505-210 of the
26Department of Revenue Law shall make all payments required by

 

 

SB3956- 67 -LRB103 40890 RLC 73861 b

1rules of the Department by electronic funds transfer.
2    Before August 1 of each year beginning in 1993, the
3Department shall notify all taxpayers required to make
4payments by electronic funds transfer. All taxpayers required
5to make payments by electronic funds transfer shall make those
6payments for a minimum of one year beginning on October 1.
7    Any taxpayer not required to make payments by electronic
8funds transfer may make payments by electronic funds transfer
9with the permission of the Department.
10    All taxpayers required to make payment by electronic funds
11transfer and any taxpayers authorized to voluntarily make
12payments by electronic funds transfer shall make those
13payments in the manner authorized by the Department.
14    The Department shall adopt such rules as are necessary to
15effectuate a program of electronic funds transfer and the
16requirements of this Section.
17    Where a serviceman collects the tax with respect to the
18selling price of tangible personal property which he sells and
19the purchaser thereafter returns such tangible personal
20property and the serviceman refunds the selling price thereof
21to the purchaser, such serviceman shall also refund, to the
22purchaser, the tax so collected from the purchaser. When
23filing his return for the period in which he refunds such tax
24to the purchaser, the serviceman may deduct the amount of the
25tax so refunded by him to the purchaser from any other Service
26Occupation Tax, Service Use Tax, Retailers' Occupation Tax, or

 

 

SB3956- 68 -LRB103 40890 RLC 73861 b

1Use Tax which such serviceman may be required to pay or remit
2to the Department, as shown by such return, provided that the
3amount of the tax to be deducted shall previously have been
4remitted to the Department by such serviceman. If the
5serviceman shall not previously have remitted the amount of
6such tax to the Department, he shall be entitled to no
7deduction hereunder upon refunding such tax to the purchaser.
8    If experience indicates such action to be practicable, the
9Department may prescribe and furnish a combination or joint
10return which will enable servicemen, who are required to file
11returns hereunder and also under the Retailers' Occupation Tax
12Act, the Use Tax Act, or the Service Use Tax Act, to furnish
13all the return information required by all said Acts on the one
14form.
15    Where the serviceman has more than one business registered
16with the Department under separate registrations hereunder,
17such serviceman shall file separate returns for each
18registered business.
19    Beginning January 1, 1990, each month the Department shall
20pay into the Local Government Tax Fund the revenue realized
21for the preceding month from the 1% tax imposed under this Act.
22    Beginning January 1, 1990, each month the Department shall
23pay into the County and Mass Transit District Fund 4% of the
24revenue realized for the preceding month from the 6.25%
25general rate on sales of tangible personal property other than
26aviation fuel sold on or after December 1, 2019. This

 

 

SB3956- 69 -LRB103 40890 RLC 73861 b

1exception for aviation fuel only applies for so long as the
2revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
347133 are binding on the State.
4    Beginning August 1, 2000, each month the Department shall
5pay into the County and Mass Transit District Fund 20% 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 January 1, 1990, each month the Department shall
9pay into the Local Government Tax Fund 16% of the revenue
10realized for the preceding month from the 6.25% general rate
11on transfers of tangible personal property other than aviation
12fuel sold on or after December 1, 2019. This exception for
13aviation fuel only applies for so long as the revenue use
14requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
15binding on the State.
16    For aviation fuel sold on or after December 1, 2019, each
17month the Department shall pay into the State Aviation Program
18Fund 20% of the net revenue realized for the preceding month
19from the 6.25% general rate on the selling price of aviation
20fuel, less an amount estimated by the Department to be
21required for refunds of the 20% portion of the tax on aviation
22fuel under this Act, which amount shall be deposited into the
23Aviation Fuel Sales Tax Refund Fund. The Department shall only
24pay moneys into the State Aviation Program Fund and the
25Aviation Fuel Sales Tax Refund Fund under this Act for so long
26as the revenue use requirements of 49 U.S.C. 47107(b) and 49

 

 

SB3956- 70 -LRB103 40890 RLC 73861 b

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

 

 

SB3956- 71 -LRB103 40890 RLC 73861 b

1pursuant to this paragraph.
2    Beginning July 1, 2015, of the remainder of the moneys
3received by the Department under the Use Tax Act, the Service
4Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
5each month the Department shall deposit $500,000 into the
6State Crime Laboratory Fund.
7    Beginning January 1, 2025, the remainder of the moneys
8received by the Department under the Use Tax Act, the Service
9Use Tax Act, this Act, and the Retailers' Occupation Tax Act
10from the sale of firearm safety devices, as defined in
11subsection (c) of Section 605-1115 of the Department of
12Commerce and Economic Opportunity Law of the Civil
13Administrative Code of Illinois, shall be deposited into the
14Firearm Safety Rebate Fund.
15    Of the remainder of the moneys received by the Department
16pursuant to this Act, (a) 1.75% thereof shall be paid into the
17Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
18and after July 1, 1989, 3.8% thereof shall be paid into the
19Build Illinois Fund; provided, however, that if in any fiscal
20year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
21may be, of the moneys received by the Department and required
22to be paid into the Build Illinois Fund pursuant to Section 3
23of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
24Act, Section 9 of the Service Use Tax Act, and Section 9 of the
25Service Occupation Tax Act, such Acts being hereinafter called
26the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case

 

 

SB3956- 72 -LRB103 40890 RLC 73861 b

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

 

 

SB3956- 73 -LRB103 40890 RLC 73861 b

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

 

 

SB3956- 74 -LRB103 40890 RLC 73861 b

1and charge set forth in Section 12 of the Build Illinois Bond
2Act.
3    Subject to payment of amounts into the Build Illinois Fund
4as provided in the preceding paragraph or in any amendment
5thereto hereafter enacted, the following specified monthly
6installment of the amount requested in the certificate of the
7Chairman of the Metropolitan Pier and Exposition Authority
8provided under Section 8.25f of the State Finance Act, but not
9in excess of the sums designated as "Total Deposit", shall be
10deposited in the aggregate from collections under Section 9 of
11the Use Tax Act, Section 9 of the Service Use Tax Act, Section
129 of the Service Occupation Tax Act, and Section 3 of the
13Retailers' Occupation Tax Act into the McCormick Place
14Expansion Project Fund in the specified fiscal years.
 
15Fiscal YearTotal Deposit
161993         $0
171994 53,000,000
181995 58,000,000
191996 61,000,000
201997 64,000,000
211998 68,000,000
221999 71,000,000
232000 75,000,000
242001 80,000,000
252002 93,000,000

 

 

SB3956- 75 -LRB103 40890 RLC 73861 b

12003 99,000,000
22004103,000,000
32005108,000,000
42006113,000,000
52007119,000,000
62008126,000,000
72009132,000,000
82010139,000,000
92011146,000,000
102012153,000,000
112013161,000,000
122014170,000,000
132015179,000,000
142016189,000,000
152017199,000,000
162018210,000,000
172019221,000,000
182020233,000,000
192021300,000,000
202022300,000,000
212023300,000,000
222024 300,000,000
232025 300,000,000
242026 300,000,000
252027 375,000,000
262028 375,000,000

 

 

SB3956- 76 -LRB103 40890 RLC 73861 b

12029 375,000,000
22030 375,000,000
32031 375,000,000
42032 375,000,000
52033 375,000,000
62034375,000,000
72035375,000,000
82036450,000,000
9and
10each fiscal year
11thereafter that bonds
12are outstanding under
13Section 13.2 of the
14Metropolitan Pier and
15Exposition Authority Act,
16but not after fiscal year 2060.
17    Beginning July 20, 1993 and in each month of each fiscal
18year thereafter, one-eighth of the amount requested in the
19certificate of the Chairman of the Metropolitan Pier and
20Exposition Authority for that fiscal year, less the amount
21deposited into the McCormick Place Expansion Project Fund by
22the State Treasurer in the respective month under subsection
23(g) of Section 13 of the Metropolitan Pier and Exposition
24Authority Act, plus cumulative deficiencies in the deposits
25required under this Section for previous months and years,
26shall be deposited into the McCormick Place Expansion Project

 

 

SB3956- 77 -LRB103 40890 RLC 73861 b

1Fund, until the full amount requested for the fiscal year, but
2not in excess of the amount specified above as "Total
3Deposit", has been deposited.
4    Subject to payment of amounts into the Capital Projects
5Fund, the Build Illinois Fund, and the McCormick Place
6Expansion Project Fund pursuant to the preceding paragraphs or
7in any amendments thereto hereafter enacted, for aviation fuel
8sold on or after December 1, 2019, the Department shall each
9month deposit into the Aviation Fuel Sales Tax Refund Fund an
10amount estimated by the Department to be required for refunds
11of the 80% portion of the tax on aviation fuel under this Act.
12The Department shall only deposit moneys into the Aviation
13Fuel Sales Tax Refund Fund under this paragraph for so long as
14the revenue use requirements of 49 U.S.C. 47107(b) and 49
15U.S.C. 47133 are binding on the State.
16    Subject to payment of amounts into the Build Illinois Fund
17and the McCormick Place Expansion Project Fund pursuant to the
18preceding paragraphs or in any amendments thereto hereafter
19enacted, beginning July 1, 1993 and ending on September 30,
202013, the Department shall each month pay into the Illinois
21Tax Increment Fund 0.27% of 80% of the net revenue realized for
22the preceding month from the 6.25% general rate on the selling
23price of tangible personal property.
24    Subject to payment of amounts into the Build Illinois
25Fund, the McCormick Place Expansion Project Fund, and the
26Illinois Tax Increment Fund pursuant to the preceding

 

 

SB3956- 78 -LRB103 40890 RLC 73861 b

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

 

 

SB3956- 79 -LRB103 40890 RLC 73861 b

12023, of the remainder of the moneys received by the
2Department under the Use Tax Act, the Service Use Tax Act, the
3Service Occupation Tax Act, and this Act, the Department shall
4deposit the following specified deposits in the aggregate from
5collections under the Use Tax Act, the Service Use Tax Act, the
6Service Occupation Tax Act, and the Retailers' Occupation Tax
7Act, as required under Section 8.25g of the State Finance Act
8for distribution consistent with the Public-Private
9Partnership for Civic and Transit Infrastructure Project Act.
10The moneys received by the Department pursuant to this Act and
11required to be deposited into the Civic and Transit
12Infrastructure Fund are subject to the pledge, claim and
13charge set forth in Section 25-55 of the Public-Private
14Partnership for Civic and Transit Infrastructure Project Act.
15As used in this paragraph, "civic build", "private entity",
16"public-private agreement", and "public agency" have the
17meanings provided in Section 25-10 of the Public-Private
18Partnership for Civic and Transit Infrastructure Project Act.
19        Fiscal Year............................Total Deposit
20        2024....................................$200,000,000
21        2025....................................$206,000,000
22        2026....................................$212,200,000
23        2027....................................$218,500,000
24        2028....................................$225,100,000
25        2029....................................$288,700,000
26        2030....................................$298,900,000

 

 

SB3956- 80 -LRB103 40890 RLC 73861 b

1        2031....................................$309,300,000
2        2032....................................$320,100,000
3        2033....................................$331,200,000
4        2034....................................$341,200,000
5        2035....................................$351,400,000
6        2036....................................$361,900,000
7        2037....................................$372,800,000
8        2038....................................$384,000,000
9        2039....................................$395,500,000
10        2040....................................$407,400,000
11        2041....................................$419,600,000
12        2042....................................$432,200,000
13        2043....................................$445,100,000
14    Beginning July 1, 2021 and until July 1, 2022, subject to
15the payment of amounts into the County and Mass Transit
16District Fund, the Local Government Tax Fund, the Build
17Illinois Fund, the McCormick Place Expansion Project Fund, the
18Illinois Tax Increment 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 16% of the net revenue realized from
22the taxes imposed on motor fuel and gasohol. Beginning July 1,
232022 and until July 1, 2023, subject to the payment of amounts
24into the County and Mass Transit District Fund, the Local
25Government Tax Fund, the Build Illinois Fund, the McCormick
26Place Expansion Project Fund, the Illinois Tax Increment Fund,

 

 

SB3956- 81 -LRB103 40890 RLC 73861 b

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 32% of the net
4revenue realized from the taxes imposed on motor fuel and
5gasohol. Beginning July 1, 2023 and until July 1, 2024,
6subject to the payment of amounts into the County and Mass
7Transit District Fund, the Local Government Tax Fund, the
8Build Illinois Fund, the McCormick Place Expansion Project
9Fund, the Illinois Tax Increment Fund, and the Tax Compliance
10and Administration Fund as provided in this Section, the
11Department shall pay each month into the Road Fund the amount
12estimated to represent 48% of the net revenue realized from
13the taxes imposed on motor fuel and gasohol. Beginning July 1,
142024 and until July 1, 2025, subject to the payment of amounts
15into the County and Mass Transit District Fund, the Local
16Government Tax Fund, the Build Illinois Fund, the McCormick
17Place Expansion Project Fund, the Illinois Tax Increment 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 64% of the net
21revenue realized from the taxes imposed on motor fuel and
22gasohol. Beginning on July 1, 2025, subject to the payment of
23amounts into the County and Mass Transit District Fund, the
24Local Government Tax Fund, the Build Illinois Fund, the
25McCormick Place Expansion Project Fund, the Illinois Tax
26Increment Fund, and the Tax Compliance and Administration Fund

 

 

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

 

 

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

 

 

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

 

 

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1paying to the Department all tax accruing under this Act with
2respect to such sales, if the servicemen who are affected do
3not make written objection to the Department to this
4arrangement.
5(Source: P.A. 102-700, eff. 4-19-22; 103-9, eff. 6-7-23;
6103-363, eff. 7-28-23; revised 9-25-23.)
 
7    Section 30. The Retailers' Occupation Tax Act is amended
8by changing Section 3 as follows:
 
9    (35 ILCS 120/3)  (from Ch. 120, par. 442)
10    Sec. 3. Except as provided in this Section, on or before
11the twentieth day of each calendar month, every person engaged
12in the business of selling tangible personal property at
13retail in this State during the preceding calendar month shall
14file a return with the Department, stating:
15        1. The name of the seller;
16        2. His residence address and the address of his
17    principal place of business and the address of the
18    principal place of business (if that is a different
19    address) from which he engages in the business of selling
20    tangible personal property at retail in this State;
21        3. Total amount of receipts received by him during the
22    preceding calendar month or quarter, as the case may be,
23    from sales of tangible personal property, and from
24    services furnished, by him during such preceding calendar

 

 

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

 

 

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1    the 0% rate imposed under Public Act 102-700;
2        9. The signature of the taxpayer; and
3        10. Such other reasonable information as the
4    Department may require.
5    On and after January 1, 2018, except for returns required
6to be filed prior to January 1, 2023 for motor vehicles,
7watercraft, aircraft, and trailers that are required to be
8registered with an agency of this State, with respect to
9retailers whose annual gross receipts average $20,000 or more,
10all returns required to be filed pursuant to this Act shall be
11filed electronically. On and after January 1, 2023, with
12respect to retailers whose annual gross receipts average
13$20,000 or more, all returns required to be filed pursuant to
14this Act, including, but not limited to, returns for motor
15vehicles, watercraft, aircraft, and trailers that are required
16to be registered with an agency of this State, shall be filed
17electronically. Retailers who demonstrate that they do not
18have access to the Internet or demonstrate hardship in filing
19electronically may petition the Department to waive the
20electronic filing requirement.
21    If a taxpayer fails to sign a return within 30 days after
22the proper notice and demand for signature by the Department,
23the return shall be considered valid and any amount shown to be
24due on the return shall be deemed assessed.
25    Each return shall be accompanied by the statement of
26prepaid tax issued pursuant to Section 2e for which credit is

 

 

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1claimed.
2    Prior to October 1, 2003, and on and after September 1,
32004, a retailer may accept a Manufacturer's Purchase Credit
4certification from a purchaser in satisfaction of Use Tax as
5provided in Section 3-85 of the Use Tax Act if the purchaser
6provides the appropriate documentation as required by Section
73-85 of the Use Tax Act. A Manufacturer's Purchase Credit
8certification, accepted by a retailer prior to October 1, 2003
9and on and after September 1, 2004 as provided in Section 3-85
10of the Use Tax Act, may be used by that retailer to satisfy
11Retailers' Occupation Tax liability in the amount claimed in
12the certification, not to exceed 6.25% of the receipts subject
13to tax from a qualifying purchase. A Manufacturer's Purchase
14Credit reported on any original or amended return filed under
15this Act after October 20, 2003 for reporting periods prior to
16September 1, 2004 shall be disallowed. Manufacturer's Purchase
17Credit reported on annual returns due on or after January 1,
182005 will be disallowed for periods prior to September 1,
192004. No Manufacturer's Purchase Credit may be used after
20September 30, 2003 through August 31, 2004 to satisfy any tax
21liability imposed under this Act, including any audit
22liability.
23    Beginning on July 1, 2023 and through December 31, 2032, a
24retailer may accept a Sustainable Aviation Fuel Purchase
25Credit certification from an air common carrier-purchaser in
26satisfaction of Use Tax on aviation fuel as provided in

 

 

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1Section 3-87 of the Use Tax Act if the purchaser provides the
2appropriate documentation as required by Section 3-87 of the
3Use Tax Act. A Sustainable Aviation Fuel Purchase Credit
4certification accepted by a retailer in accordance with this
5paragraph may be used by that retailer to satisfy Retailers'
6Occupation Tax liability (but not in satisfaction of penalty
7or interest) in the amount claimed in the certification, not
8to exceed 6.25% of the receipts subject to tax from a sale of
9aviation fuel. In addition, for a sale of aviation fuel to
10qualify to earn the Sustainable Aviation Fuel Purchase Credit,
11retailers must retain in their books and records a
12certification from the producer of the aviation fuel that the
13aviation fuel sold by the retailer and for which a sustainable
14aviation fuel purchase credit was earned meets the definition
15of sustainable aviation fuel under Section 3-87 of the Use Tax
16Act. The documentation must include detail sufficient for the
17Department to determine the number of gallons of sustainable
18aviation fuel sold.
19    The Department may require returns to be filed on a
20quarterly basis. If so required, a return for each calendar
21quarter shall be filed on or before the twentieth day of the
22calendar month following the end of such calendar quarter. The
23taxpayer shall also file a return with the Department for each
24of the first 2 two months of each calendar quarter, on or
25before the twentieth day of the following calendar month,
26stating:

 

 

SB3956- 90 -LRB103 40890 RLC 73861 b

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

 

 

SB3956- 91 -LRB103 40890 RLC 73861 b

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

 

 

SB3956- 92 -LRB103 40890 RLC 73861 b

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

 

 

SB3956- 93 -LRB103 40890 RLC 73861 b

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

 

 

SB3956- 94 -LRB103 40890 RLC 73861 b

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

 

 

SB3956- 95 -LRB103 40890 RLC 73861 b

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

 

 

SB3956- 96 -LRB103 40890 RLC 73861 b

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

 

 

SB3956- 97 -LRB103 40890 RLC 73861 b

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

 

 

SB3956- 98 -LRB103 40890 RLC 73861 b

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

 

 

SB3956- 99 -LRB103 40890 RLC 73861 b

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

 

 

SB3956- 100 -LRB103 40890 RLC 73861 b

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

 

 

SB3956- 101 -LRB103 40890 RLC 73861 b

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

 

 

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1return, pay to the Department the amount of tax imposed by this
2Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
3on and after January 1, 1990, or $5 per calendar year,
4whichever is greater, which is allowed to reimburse the
5retailer for the expenses incurred in keeping records,
6preparing and filing returns, remitting the tax and supplying
7data to the Department on request. On and after January 1,
82021, a certified service provider, as defined in the Leveling
9the Playing Field for Illinois Retail Act, filing the return
10under this Section on behalf of a remote retailer shall, at the
11time of such return, pay to the Department the amount of tax
12imposed by this Act less a discount of 1.75%. A remote retailer
13using a certified service provider to file a return on its
14behalf, as provided in the Leveling the Playing Field for
15Illinois Retail Act, is not eligible for the discount. When
16determining the discount allowed under this Section, retailers
17shall include the amount of tax that would have been due at the
181% rate but for the 0% rate imposed under Public Act 102-700.
19When determining the discount allowed under this Section,
20retailers shall include the amount of tax that would have been
21due at the 6.25% rate but for the 1.25% rate imposed on sales
22tax holiday items under Public Act 102-700. The discount under
23this Section is not allowed for the 1.25% portion of taxes paid
24on aviation fuel that is subject to the revenue use
25requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. Any
26prepayment made pursuant to Section 2d of this Act shall be

 

 

SB3956- 103 -LRB103 40890 RLC 73861 b

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

 

 

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1be remitted in accordance with Section 2d of this Act, was
2$20,000 or more during the preceding 4 complete calendar
3quarters, he shall file a return with the Department each
4month by the 20th day of the month next following the month
5during which such tax liability is incurred and shall make
6payment to the Department on or before the 7th, 15th, 22nd and
7last day of the month during which such liability is incurred.
8If the month during which such tax liability is incurred began
9prior to January 1, 1985, each payment shall be in an amount
10equal to 1/4 of the taxpayer's actual liability for the month
11or an amount set by the Department not to exceed 1/4 of the
12average monthly liability of the taxpayer to the Department
13for the preceding 4 complete calendar quarters (excluding the
14month of highest liability and the month of lowest liability
15in such 4 quarter period). If the month during which such tax
16liability is incurred begins on or after January 1, 1985 and
17prior to January 1, 1987, each payment shall be in an amount
18equal to 22.5% of the taxpayer's actual liability for the
19month or 27.5% of the taxpayer's liability for the same
20calendar month of the preceding year. If the month during
21which such tax liability is incurred begins on or after
22January 1, 1987 and prior to January 1, 1988, each payment
23shall be in an amount equal to 22.5% of the taxpayer's actual
24liability for the month or 26.25% of the taxpayer's liability
25for the same calendar month of the preceding year. If the month
26during which such tax liability is incurred begins on or after

 

 

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1January 1, 1988, and prior to January 1, 1989, or begins on or
2after January 1, 1996, each payment shall be in an amount equal
3to 22.5% of the taxpayer's actual liability for the month or
425% of the taxpayer's liability for the same calendar month of
5the preceding year. If the month during which such tax
6liability is incurred begins on or after January 1, 1989, and
7prior to January 1, 1996, each payment shall be in an amount
8equal to 22.5% of the taxpayer's actual liability for the
9month or 25% of the taxpayer's liability for the same calendar
10month of the preceding year or 100% of the taxpayer's actual
11liability for the quarter monthly reporting period. The amount
12of such quarter monthly payments shall be credited against the
13final tax liability of the taxpayer's return for that month.
14Before October 1, 2000, once applicable, the requirement of
15the making of quarter monthly payments to the Department by
16taxpayers having an average monthly tax liability of $10,000
17or more as determined in the manner provided above shall
18continue until such taxpayer's average monthly liability to
19the Department during the preceding 4 complete calendar
20quarters (excluding the month of highest liability and the
21month of lowest liability) is less than $9,000, or until such
22taxpayer's average monthly liability to the Department as
23computed for each calendar quarter of the 4 preceding complete
24calendar quarter period is less than $10,000. However, if a
25taxpayer can show the Department that a substantial change in
26the taxpayer's business has occurred which causes the taxpayer

 

 

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1to anticipate that his average monthly tax liability for the
2reasonably foreseeable future will fall below the $10,000
3threshold stated above, then such taxpayer may petition the
4Department for a change in such taxpayer's reporting status.
5On and after October 1, 2000, once applicable, the requirement
6of the making of quarter monthly payments to the Department by
7taxpayers having an average monthly tax liability of $20,000
8or more as determined in the manner provided above shall
9continue until such taxpayer's average monthly liability to
10the Department during the preceding 4 complete calendar
11quarters (excluding the month of highest liability and the
12month of lowest liability) is less than $19,000 or until such
13taxpayer's average monthly liability to the Department as
14computed for each calendar quarter of the 4 preceding complete
15calendar quarter period is less than $20,000. However, if a
16taxpayer can show the Department that a substantial change in
17the taxpayer's business has occurred which causes the taxpayer
18to anticipate that his average monthly tax liability for the
19reasonably foreseeable future will fall below the $20,000
20threshold stated above, then such taxpayer may petition the
21Department for a change in such taxpayer's reporting status.
22The Department shall change such taxpayer's reporting status
23unless it finds that such change is seasonal in nature and not
24likely to be long term. Quarter monthly payment status shall
25be determined under this paragraph as if the rate reduction to
260% in Public Act 102-700 on food for human consumption that is

 

 

SB3956- 107 -LRB103 40890 RLC 73861 b

1to be consumed off the premises where it is sold (other than
2alcoholic beverages, food consisting of or infused with adult
3use cannabis, soft drinks, and food that has been prepared for
4immediate consumption) had not occurred. For quarter monthly
5payments due under this paragraph on or after July 1, 2023 and
6through June 30, 2024, "25% of the taxpayer's liability for
7the same calendar month of the preceding year" shall be
8determined as if the rate reduction to 0% in Public Act 102-700
9had not occurred. Quarter monthly payment status shall be
10determined under this paragraph as if the rate reduction to
111.25% in Public Act 102-700 on sales tax holiday items had not
12occurred. For quarter monthly payments due on or after July 1,
132023 and through June 30, 2024, "25% of the taxpayer's
14liability for the same calendar month of the preceding year"
15shall be determined as if the rate reduction to 1.25% in Public
16Act 102-700 on sales tax holiday items had not occurred. If any
17such quarter monthly payment is not paid at the time or in the
18amount required by this Section, then the taxpayer shall be
19liable for penalties and interest on the difference between
20the minimum amount due as a payment and the amount of such
21quarter monthly payment actually and timely paid, except
22insofar as the taxpayer has previously made payments for that
23month to the Department in excess of the minimum payments
24previously due as provided in this Section. The Department
25shall make reasonable rules and regulations to govern the
26quarter monthly payment amount and quarter monthly payment

 

 

SB3956- 108 -LRB103 40890 RLC 73861 b

1dates for taxpayers who file on other than a calendar monthly
2basis.
3    The provisions of this paragraph apply before October 1,
42001. Without regard to whether a taxpayer is required to make
5quarter monthly payments as specified above, any taxpayer who
6is required by Section 2d of this Act to collect and remit
7prepaid taxes and has collected prepaid taxes which average in
8excess of $25,000 per month during the preceding 2 complete
9calendar quarters, shall file a return with the Department as
10required by Section 2f and shall make payments to the
11Department on or before the 7th, 15th, 22nd and last day of the
12month during which such liability is incurred. If the month
13during which such tax liability is incurred began prior to
14September 1, 1985 (the effective date of Public Act 84-221),
15each payment shall be in an amount not less than 22.5% of the
16taxpayer's actual liability under Section 2d. If the month
17during which such tax liability is incurred begins on or after
18January 1, 1986, each payment shall be in an amount equal to
1922.5% of the taxpayer's actual liability for the month or
2027.5% of the taxpayer's liability for the same calendar month
21of the preceding calendar year. If the month during which such
22tax liability is incurred begins on or after January 1, 1987,
23each payment shall be in an amount equal to 22.5% of the
24taxpayer's actual liability for the month or 26.25% of the
25taxpayer's liability for the same calendar month of the
26preceding year. The amount of such quarter monthly payments

 

 

SB3956- 109 -LRB103 40890 RLC 73861 b

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

 

 

SB3956- 110 -LRB103 40890 RLC 73861 b

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

 

 

SB3956- 111 -LRB103 40890 RLC 73861 b

1prescribed by the Department. If no such request is made, the
2taxpayer may credit such excess payment against tax liability
3subsequently to be remitted to the Department under this Act,
4the Use Tax Act, the Service Occupation Tax Act, or the Service
5Use Tax Act, in accordance with reasonable rules and
6regulations prescribed by the Department. If the Department
7subsequently determined that all or any part of the credit
8taken was not actually due to the taxpayer, the taxpayer's
92.1% and 1.75% vendor's discount shall be reduced by 2.1% or
101.75% of the difference between the credit taken and that
11actually due, and that taxpayer shall be liable for penalties
12and interest on such difference.
13    If a retailer of motor fuel is entitled to a credit under
14Section 2d of this Act which exceeds the taxpayer's liability
15to the Department under this Act for the month for which the
16taxpayer is filing a return, the Department shall issue the
17taxpayer a credit memorandum for the excess.
18    Beginning January 1, 1990, each month the Department shall
19pay into the Local Government Tax Fund, a special fund in the
20State treasury which is hereby created, the net revenue
21realized for the preceding month from the 1% tax imposed under
22this Act.
23    Beginning January 1, 1990, each month the Department shall
24pay into the County and Mass Transit District Fund, a special
25fund in the State treasury which is hereby created, 4% of the
26net revenue realized for the preceding month from the 6.25%

 

 

SB3956- 112 -LRB103 40890 RLC 73861 b

1general rate other than aviation fuel sold on or after
2December 1, 2019. This exception for aviation fuel only
3applies for so long as the revenue use requirements of 49
4U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
5    Beginning August 1, 2000, each month the Department shall
6pay into the County and Mass Transit District Fund 20% of the
7net revenue realized for the preceding month from the 1.25%
8rate on the selling price of motor fuel and gasohol. If, in any
9month, the tax on sales tax holiday items, as defined in
10Section 2-8, is imposed at the rate of 1.25%, then the
11Department shall pay 20% of the net revenue realized for that
12month from the 1.25% rate on the selling price of sales tax
13holiday items into the County and Mass Transit District Fund.
14    Beginning January 1, 1990, each month the Department shall
15pay into the Local Government Tax Fund 16% of the net revenue
16realized for the preceding month from the 6.25% general rate
17on the selling price of tangible personal property other than
18aviation fuel sold on or after December 1, 2019. This
19exception for aviation fuel only applies for so long as the
20revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2147133 are binding on the State.
22    For aviation fuel sold on or after December 1, 2019, each
23month the Department shall pay into the State Aviation Program
24Fund 20% of the net revenue realized for the preceding month
25from the 6.25% general rate on the selling price of aviation
26fuel, less an amount estimated by the Department to be

 

 

SB3956- 113 -LRB103 40890 RLC 73861 b

1required for refunds of the 20% portion of the tax on aviation
2fuel under this Act, which amount shall be deposited into the
3Aviation Fuel Sales Tax Refund Fund. The Department shall only
4pay moneys into the State Aviation Program Fund and the
5Aviation Fuel Sales Tax Refund Fund under this Act for so long
6as the revenue use requirements of 49 U.S.C. 47107(b) and 49
7U.S.C. 47133 are binding on the State.
8    Beginning August 1, 2000, each month the Department shall
9pay into the Local Government Tax Fund 80% of the net revenue
10realized for the preceding month from the 1.25% rate on the
11selling price of motor fuel and gasohol. If, in any month, the
12tax on sales tax holiday items, as defined in Section 2-8, is
13imposed at the rate of 1.25%, then the Department shall pay 80%
14of the net revenue realized for that month from the 1.25% rate
15on the selling price of sales tax holiday items into the Local
16Government Tax Fund.
17    Beginning October 1, 2009, each month the Department shall
18pay into the Capital Projects Fund an amount that is equal to
19an amount estimated by the Department to represent 80% of the
20net revenue realized for the preceding month from the sale of
21candy, grooming and hygiene products, and soft drinks that had
22been taxed at a rate of 1% prior to September 1, 2009 but that
23are now taxed at 6.25%.
24    Beginning July 1, 2011, each month the Department shall
25pay into the Clean Air Act Permit Fund 80% of the net revenue
26realized for the preceding month from the 6.25% general rate

 

 

SB3956- 114 -LRB103 40890 RLC 73861 b

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

 

 

SB3956- 115 -LRB103 40890 RLC 73861 b

1    Beginning January 1, 2025, the remainder of the moneys
2received by the Department under the Use Tax Act, the Service
3Use Tax Act, the Service Occupation Tax Act, and this Act from
4the sale of firearm safety devices, as defined in subsection
5(c) of Section 605-1115 of the Department of Commerce and
6Economic Opportunity Law of the Civil Administrative Code of
7Illinois, shall be deposited into the Firearm Safety Rebate
8Fund.
9    Of the remainder of the moneys received by the Department
10pursuant to this Act, (a) 1.75% thereof shall be paid into the
11Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
12and after July 1, 1989, 3.8% thereof shall be paid into the
13Build Illinois Fund; provided, however, that if in any fiscal
14year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
15may be, of the moneys received by the Department and required
16to be paid into the Build Illinois Fund pursuant to this Act,
17Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
18Act, and Section 9 of the Service Occupation Tax Act, such Acts
19being hereinafter called the "Tax Acts" and such aggregate of
202.2% or 3.8%, as the case may be, of moneys being hereinafter
21called the "Tax Act Amount", and (2) the amount transferred to
22the Build Illinois Fund from the State and Local Sales Tax
23Reform Fund shall be less than the Annual Specified Amount (as
24hereinafter defined), an amount equal to the difference shall
25be immediately paid into the Build Illinois Fund from other
26moneys received by the Department pursuant to the Tax Acts;

 

 

SB3956- 116 -LRB103 40890 RLC 73861 b

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

 

 

SB3956- 117 -LRB103 40890 RLC 73861 b

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

 

 

SB3956- 118 -LRB103 40890 RLC 73861 b

1sentence shall be deemed to constitute payments pursuant to
2clause (b) of the first sentence of this paragraph and shall
3reduce the amount otherwise payable for such fiscal year
4pursuant to that clause (b). The moneys received by the
5Department pursuant to this Act and required to be deposited
6into the Build Illinois Fund are subject to the pledge, claim
7and charge set forth in Section 12 of the Build Illinois Bond
8Act.
9    Subject to payment of amounts into the Build Illinois Fund
10as provided in the preceding paragraph or in any amendment
11thereto hereafter enacted, the following specified monthly
12installment of the amount requested in the certificate of the
13Chairman of the Metropolitan Pier and Exposition Authority
14provided under Section 8.25f of the State Finance Act, but not
15in excess of sums designated as "Total Deposit", shall be
16deposited in the aggregate from collections under Section 9 of
17the Use Tax Act, Section 9 of the Service Use Tax Act, Section
189 of the Service Occupation Tax Act, and Section 3 of the
19Retailers' Occupation Tax Act into the McCormick Place
20Expansion Project Fund in the specified fiscal years.
21Fiscal YearTotal Deposit
221993         $0
231994 53,000,000
241995 58,000,000
251996 61,000,000
261997 64,000,000

 

 

SB3956- 119 -LRB103 40890 RLC 73861 b

11998 68,000,000
21999 71,000,000
32000 75,000,000
42001 80,000,000
52002 93,000,000
62003 99,000,000
72004103,000,000
82005108,000,000
92006113,000,000
102007119,000,000
112008126,000,000
122009132,000,000
132010139,000,000
142011146,000,000
152012153,000,000
162013161,000,000
172014170,000,000
182015179,000,000
192016189,000,000
202017199,000,000
212018210,000,000
222019221,000,000
232020233,000,000
242021300,000,000
252022300,000,000
262023300,000,000

 

 

SB3956- 120 -LRB103 40890 RLC 73861 b

12024 300,000,000
22025 300,000,000
32026 300,000,000
42027 375,000,000
52028 375,000,000
62029 375,000,000
72030 375,000,000
82031 375,000,000
92032 375,000,000
102033375,000,000
112034375,000,000
122035375,000,000
132036450,000,000
14and
15each fiscal year
16thereafter that bonds
17are outstanding under
18Section 13.2 of the
19Metropolitan Pier and
20Exposition Authority Act,
21but not after fiscal year 2060.
22    Beginning July 20, 1993 and in each month of each fiscal
23year thereafter, one-eighth of the amount requested in the
24certificate of the Chairman of the Metropolitan Pier and
25Exposition Authority for that fiscal year, less the amount
26deposited into the McCormick Place Expansion Project Fund by

 

 

SB3956- 121 -LRB103 40890 RLC 73861 b

1the State Treasurer in the respective month under subsection
2(g) of Section 13 of the Metropolitan Pier and Exposition
3Authority Act, plus cumulative deficiencies in the deposits
4required under this Section for previous months and years,
5shall be deposited into the McCormick Place Expansion Project
6Fund, until the full amount requested for the fiscal year, but
7not in excess of the amount specified above as "Total
8Deposit", has been deposited.
9    Subject to payment of amounts into the Capital Projects
10Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
11and the McCormick Place Expansion Project Fund pursuant to the
12preceding paragraphs or in any amendments thereto hereafter
13enacted, for aviation fuel sold on or after December 1, 2019,
14the Department shall each month deposit into the Aviation Fuel
15Sales Tax Refund Fund an amount estimated by the Department to
16be required for refunds of the 80% portion of the tax on
17aviation fuel under this Act. The Department shall only
18deposit moneys into the Aviation Fuel Sales Tax Refund Fund
19under this paragraph for so long as the revenue use
20requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
21binding on the State.
22    Subject to payment of amounts into the Build Illinois Fund
23and the McCormick Place Expansion Project Fund pursuant to the
24preceding paragraphs or in any amendments thereto hereafter
25enacted, beginning July 1, 1993 and ending on September 30,
262013, the Department shall each month pay into the Illinois

 

 

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1Tax Increment Fund 0.27% of 80% of the net revenue realized for
2the preceding month from the 6.25% general rate on the selling
3price of tangible personal property.
4    Subject to payment of amounts into the Build Illinois
5Fund, the McCormick Place Expansion Project Fund, and the
6Illinois Tax Increment Fund pursuant to the preceding
7paragraphs or in any amendments to this Section hereafter
8enacted, beginning on the first day of the first calendar
9month to occur on or after August 26, 2014 (the effective date
10of Public Act 98-1098), each month, from the collections made
11under Section 9 of the Use Tax Act, Section 9 of the Service
12Use Tax Act, Section 9 of the Service Occupation Tax Act, and
13Section 3 of the Retailers' Occupation Tax Act, the Department
14shall pay into the Tax Compliance and Administration Fund, to
15be used, subject to appropriation, to fund additional auditors
16and compliance personnel at the Department of Revenue, an
17amount equal to 1/12 of 5% of 80% of the cash receipts
18collected during the preceding fiscal year by the Audit Bureau
19of the Department under the Use Tax Act, the Service Use Tax
20Act, the Service Occupation Tax Act, the Retailers' Occupation
21Tax Act, and associated local occupation and use taxes
22administered by the Department.
23    Subject to payments of amounts into the Build Illinois
24Fund, the McCormick Place Expansion Project Fund, the Illinois
25Tax Increment Fund, the Energy Infrastructure Fund, and the
26Tax Compliance and Administration Fund as provided in this

 

 

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1Section, beginning on July 1, 2018 the Department shall pay
2each month into the Downstate Public Transportation Fund the
3moneys required to be so paid under Section 2-3 of the
4Downstate Public Transportation Act.
5    Subject to successful execution and delivery of a
6public-private agreement between the public agency and private
7entity and completion of the civic build, beginning on July 1,
82023, of the remainder of the moneys received by the
9Department under the Use Tax Act, the Service Use Tax Act, the
10Service Occupation Tax Act, and this Act, the Department shall
11deposit the following specified deposits in the aggregate from
12collections under the Use Tax Act, the Service Use Tax Act, the
13Service Occupation Tax Act, and the Retailers' Occupation Tax
14Act, as required under Section 8.25g of the State Finance Act
15for distribution consistent with the Public-Private
16Partnership for Civic and Transit Infrastructure Project Act.
17The moneys received by the Department pursuant to this Act and
18required to be deposited into the Civic and Transit
19Infrastructure Fund are subject to the pledge, claim and
20charge set forth in Section 25-55 of the Public-Private
21Partnership for Civic and Transit Infrastructure Project Act.
22As used in this paragraph, "civic build", "private entity",
23"public-private agreement", and "public agency" have the
24meanings provided in Section 25-10 of the Public-Private
25Partnership for Civic and Transit Infrastructure Project Act.
26        Fiscal Year.............................Total Deposit

 

 

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

 

 

SB3956- 125 -LRB103 40890 RLC 73861 b

1Department shall pay each month into the Road Fund the amount
2estimated to represent 16% of the net revenue realized from
3the taxes imposed on motor fuel and gasohol. Beginning July 1,
42022 and until July 1, 2023, subject to the payment of amounts
5into the County and Mass Transit District Fund, the Local
6Government Tax Fund, the Build Illinois Fund, the McCormick
7Place Expansion Project Fund, the Illinois Tax Increment Fund,
8and the Tax Compliance and Administration Fund as provided in
9this Section, the Department shall pay each month into the
10Road Fund the amount estimated to represent 32% of the net
11revenue realized from the taxes imposed on motor fuel and
12gasohol. Beginning July 1, 2023 and until July 1, 2024,
13subject to the payment of amounts into the County and Mass
14Transit District Fund, the Local Government Tax Fund, the
15Build Illinois Fund, the McCormick Place Expansion Project
16Fund, the Illinois Tax Increment Fund, and the Tax Compliance
17and Administration Fund as provided in this Section, the
18Department shall pay each month into the Road Fund the amount
19estimated to represent 48% of the net revenue realized from
20the taxes imposed on motor fuel and gasohol. Beginning July 1,
212024 and until July 1, 2025, subject to the payment of amounts
22into the County and Mass Transit District Fund, the Local
23Government Tax Fund, the Build Illinois Fund, the McCormick
24Place Expansion Project Fund, the Illinois Tax Increment Fund,
25and the Tax Compliance and Administration Fund as provided in
26this Section, the Department shall pay each month into the

 

 

SB3956- 126 -LRB103 40890 RLC 73861 b

1Road Fund the amount estimated to represent 64% of the net
2revenue realized from the taxes imposed on motor fuel and
3gasohol. Beginning on July 1, 2025, subject to the payment of
4amounts into the County and Mass Transit District Fund, the
5Local Government Tax Fund, the Build Illinois Fund, the
6McCormick Place Expansion Project Fund, the Illinois Tax
7Increment Fund, and the Tax Compliance and Administration Fund
8as provided in this Section, the Department shall pay each
9month into the Road Fund the amount estimated to represent 80%
10of the net revenue realized from the taxes imposed on motor
11fuel and gasohol. As used in this paragraph "motor fuel" has
12the meaning given to that term in Section 1.1 of the Motor Fuel
13Tax Law, and "gasohol" has the meaning given to that term in
14Section 3-40 of the Use Tax Act.
15    Of the remainder of the moneys received by the Department
16pursuant to this Act, 75% thereof shall be paid into the State
17treasury and 25% shall be reserved in a special account and
18used only for the transfer to the Common School Fund as part of
19the monthly transfer from the General Revenue Fund in
20accordance with Section 8a of the State Finance Act.
21    The Department may, upon separate written notice to a
22taxpayer, require the taxpayer to prepare and file with the
23Department on a form prescribed by the Department within not
24less than 60 days after receipt of the notice an annual
25information return for the tax year specified in the notice.
26Such annual return to the Department shall include a statement

 

 

SB3956- 127 -LRB103 40890 RLC 73861 b

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

 

 

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

 

 

SB3956- 129 -LRB103 40890 RLC 73861 b

1paid out during that month as refunds to taxpayers for
2overpayment of liability.
3    For greater simplicity of administration, manufacturers,
4importers and wholesalers whose products are sold at retail in
5Illinois by numerous retailers, and who wish to do so, may
6assume the responsibility for accounting and paying to the
7Department all tax accruing under this Act with respect to
8such sales, if the retailers who are affected do not make
9written objection to the Department to this arrangement.
10    Any person who promotes, organizes, or provides retail
11selling space for concessionaires or other types of sellers at
12the Illinois State Fair, DuQuoin State Fair, county fairs,
13local fairs, art shows, flea markets, and similar exhibitions
14or events, including any transient merchant as defined by
15Section 2 of the Transient Merchant Act of 1987, is required to
16file a report with the Department providing the name of the
17merchant's business, the name of the person or persons engaged
18in merchant's business, the permanent address and Illinois
19Retailers Occupation Tax Registration Number of the merchant,
20the dates and location of the event, and other reasonable
21information that the Department may require. The report must
22be filed not later than the 20th day of the month next
23following the month during which the event with retail sales
24was held. Any person who fails to file a report required by
25this Section commits a business offense and is subject to a
26fine not to exceed $250.

 

 

SB3956- 130 -LRB103 40890 RLC 73861 b

1    Any person engaged in the business of selling tangible
2personal property at retail as a concessionaire or other type
3of seller at the Illinois State Fair, county fairs, art shows,
4flea markets, and similar exhibitions or events, or any
5transient merchants, as defined by Section 2 of the Transient
6Merchant Act of 1987, may be required to make a daily report of
7the amount of such sales to the Department and to make a daily
8payment of the full amount of tax due. The Department shall
9impose this requirement when it finds that there is a
10significant risk of loss of revenue to the State at such an
11exhibition or event. Such a finding shall be based on evidence
12that a substantial number of concessionaires or other sellers
13who are not residents of Illinois will be engaging in the
14business of selling tangible personal property at retail at
15the exhibition or event, or other evidence of a significant
16risk of loss of revenue to the State. The Department shall
17notify concessionaires and other sellers affected by the
18imposition of this requirement. In the absence of notification
19by the Department, the concessionaires and other sellers shall
20file their returns as otherwise required in this Section.
21(Source: P.A. 102-634, eff. 8-27-21; 102-700, Article 60,
22Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
2365-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
241-1-23; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-363,
25eff. 7-28-23; revised 9-27-23.)