Sen. Don Harmon

Filed: 4/11/2005

 

 


 

 


 
09400SB0716sam001 LRB094 08554 BDD 44845 a

1
AMENDMENT TO SENATE BILL 716

2     AMENDMENT NO. ______. Amend Senate Bill 716 by replacing
3 everything after the enacting clause with the following:
 
4     "Section 5. The Use Tax Act is amended by changing Section
5 2a as follows:
 
6     (35 ILCS 105/2a)  (from Ch. 120, par. 439.2a)
7     Sec. 2a. Pollution control facilities.
8     (a) As used in this subsection (a), "pollution control
9 facilities" means any system, method, construction, device or
10 appliance appurtenant thereto sold or used or intended for the
11 primary purpose of eliminating, preventing, or reducing air and
12 water pollution as the term "air pollution" or "water
13 pollution" is defined in the "Environmental Protection Act",
14 enacted by the 76th General Assembly, or for the primary
15 purpose of treating, pretreating, modifying or disposing of any
16 potential solid, liquid or gaseous pollutant which if released
17 without such treatment, pretreatment, modification or disposal
18 might be harmful, detrimental or offensive to human, plant or
19 animal life, or to property.
20     Until July 1, 2003, the purchase, employment and transfer
21 of such tangible personal property as pollution control
22 facilities is not a purchase, use or sale of tangible personal
23 property.
24     (b) Beginning July 1, 2005, tangible personal property that

 

 

09400SB0716sam001 - 2 - LRB094 08554 BDD 44845 a

1 is certified by the Pollution Control Board as a "pollution
2 control facility", as that term is defined in Section 11-10 of
3 the Property Tax Code, is exempt from the tax imposed by this
4 Act if the property is used as part of a livestock management
5 facility or a livestock waste handling facility (i) that has
6 been approved by the Department of Agriculture under the
7 provisions of the Livestock Management Facilities Act and (ii)
8 that is located within an agricultural area established by a
9 county under the Agricultural Areas Conservation and
10 Protection Act.
11     To document this exemption, a purchaser must provide the
12 retailer with a copy of the certification issued by the
13 Pollution Control Board, along with a certification, verified
14 by the purchaser, that the tangible personal property will be
15 used primarily as a pollution control facility in an approved
16 livestock management facility or livestock waste handling
17 facility located in an agricultural area.
18     The provisions of this subsection (b) are exempt from
19 Section 3-90.
20 (Source: P.A. 93-24, eff. 6-20-03.)
 
21     Section 10. The Service Use Tax Act is amended by changing
22 Section 2a as follows:
 
23     (35 ILCS 110/2a)  (from Ch. 120, par. 439.32a)
24     Sec. 2a. Pollution control facilities.
25     (a) As used in this subsection (a), "pollution control
26 facilities" means any system, method, construction, device or
27 appliance appurtenant thereto used in this State acquired as an
28 incident to the purchase of a service from a serviceman for the
29 primary purpose of eliminating, preventing, or reducing air and
30 water pollution as the term "air pollution" or "water
31 pollution" is defined in the "Environmental Protection Act",
32 enacted by the 76th General Assembly, or for the primary

 

 

09400SB0716sam001 - 3 - LRB094 08554 BDD 44845 a

1 purpose of treating, pretreating, modifying or disposing of any
2 potential solid, liquid or gaseous pollutant which if released
3 without such treatment, pretreatment, modification or disposal
4 might be harmful, detrimental or offensive to human, plant or
5 animal life, or to property.
6     Until July 1, 2003, the purchase, employment or transfer of
7 such tangible personal property as pollution control
8 facilities is not a purchase, use or sale of service or of
9 tangible personal property within the meaning of this Act.
10     (b) Beginning July 1, 2005, tangible personal property that
11 is certified by the Pollution Control Board as a "pollution
12 control facility", as that term is defined in Section 11-10 of
13 the Property Tax Code, is exempt from the tax imposed by this
14 Act if the property is used as part of a livestock management
15 facility or a livestock waste handling facility (i) that has
16 been approved by the Department of Agriculture under the
17 provisions of the Livestock Management Facilities Act and (ii)
18 that is located within an agricultural area established by a
19 county under the Agricultural Areas Conservation and
20 Protection Act.
21     To document this exemption, a purchaser must provide the
22 retailer with a copy of the certification issued by the
23 Pollution Control Board, along with a certification, verified
24 by the purchaser, that the tangible personal property will be
25 used primarily as a pollution control facility in an approved
26 livestock management facility or livestock waste handling
27 facility located in an agricultural area.
28     The provisions of this subsection (b) are exempt from
29 Section 3-75.
30 (Source: P.A. 93-24, eff. 6-20-03.)
 
31     Section 15. The Service Occupation Tax Act is amended by
32 changing Section 2a as follows:
 

 

 

09400SB0716sam001 - 4 - LRB094 08554 BDD 44845 a

1     (35 ILCS 115/2a)  (from Ch. 120, par. 439.102a)
2     Sec. 2a. Pollution control facilities.
3     (a) As used in this subsection (a), "pollution control
4 facilities" means any system, method, construction, device or
5 appliance appurtenant thereto transferred by a serviceman for
6 the primary purpose of eliminating, preventing, or reducing air
7 and water pollution as the term "air pollution" or "water
8 pollution" is defined in the "Environmental Protection Act",
9 enacted by the 76th General Assembly, or for the primary
10 purpose of treating, pretreating, modifying or disposing of any
11 potential solid, liquid or gaseous pollutant which if released
12 without such treatment, pretreatment, modification or disposal
13 might be harmful, detrimental or offensive to human, plant or
14 animal life, or to property.
15     Until July 1, 2003, the purchase, employment and transfer
16 of such tangible personal property as pollution control
17 facilities shall not be deemed to be a purchase, use or sale of
18 service or of tangible personal property, but shall be deemed
19 to be intangible personal property.
20     (b) Beginning July 1, 2005, tangible personal property that
21 is certified by the Pollution Control Board as a "pollution
22 control facility", as that term is defined in Section 11-10 of
23 the Property Tax Code, is exempt from the tax imposed by this
24 Act if the property is used as part of a livestock management
25 facility or a livestock waste handling facility (i) that has
26 been approved by the Department of Agriculture under the
27 provisions of the Livestock Management Facilities Act and (ii)
28 that is located within an agricultural area established by a
29 county under the Agricultural Areas Conservation and
30 Protection Act.
31     To document this exemption, a purchaser must provide the
32 retailer with a copy of the certification issued by the
33 Pollution Control Board, along with a certification, verified
34 by the purchaser, that the tangible personal property will be

 

 

09400SB0716sam001 - 5 - LRB094 08554 BDD 44845 a

1 used primarily as a pollution control facility in an approved
2 livestock management facility or livestock waste handling
3 facility located in an agricultural area.
4     The provisions of this subsection (b) are exempt from
5 Section 3-55.
6 (Source: P.A. 93-24, eff. 6-20-03.)
 
7     Section 20. The Retailers' Occupation Tax Act is amended by
8 changing Sections 1a and 5k as follows:
 
9     (35 ILCS 120/1a)  (from Ch. 120, par. 440a)
10     Sec. 1a. Pollution control facilities.
11     (a) As used in this subsection (a), "pollution control
12 facilities" means any system, method, construction, device or
13 appliance appurtenant thereto sold or used or intended for the
14 primary purpose of eliminating, preventing, or reducing air and
15 water pollution as the term "air pollution" or "water
16 pollution" is defined in the "Environmental Protection Act",
17 enacted by the 76th General Assembly, or for the primary
18 purpose of treating, pretreating, modifying or disposing of any
19 potential solid, liquid or gaseous pollutant which if released
20 without such treatment, pretreatment, modification or disposal
21 might be harmful, detrimental or offensive to human, plant or
22 animal life, or to property.
23     Until July 1, 2003, the purchase, employment and transfer
24 of such tangible personal property as pollution control
25 facilities is not a purchase, use or sale of tangible personal
26 property.
27     (b) Beginning July 1, 2005, tangible personal property that
28 is certified by the Pollution Control Board as a "pollution
29 control facility", as that term is defined in Section 11-10 of
30 the Property Tax Code, is exempt from the tax imposed by this
31 Act if the property is used as part of a livestock management
32 facility or a livestock waste handling facility (i) that has

 

 

09400SB0716sam001 - 6 - LRB094 08554 BDD 44845 a

1 been approved by the Department of Agriculture under the
2 provisions of the Livestock Management Facilities Act and (ii)
3 that is located within an agricultural area established by a
4 county under the Agricultural Areas Conservation and
5 Protection Act.
6     To document this exemption, a purchaser must provide the
7 retailer with a copy of the certification issued by the
8 Pollution Control Board, along with a certification, verified
9 by the purchaser, that the tangible personal property will be
10 used primarily as a pollution control facility in an approved
11 livestock management facility or livestock waste handling
12 facility located in an agricultural area.
13     The provisions of this subsection (b) are exempt from
14 Section 2-70.
15 (Source: P.A. 93-24, eff. 6-20-03.)
 
16     (35 ILCS 120/5k)  (from Ch. 120, par. 444k)
17     Sec. 5k. Building materials exemption; enterprise zones
18 and agricultural areas.
19     (a) Each retailer who makes a qualified sale of building
20 materials to be incorporated into real estate in an enterprise
21 zone established by a county or municipality under the Illinois
22 Enterprise Zone Act by remodeling, rehabilitation or new
23 construction, may deduct receipts from such sales when
24 calculating the tax imposed by this Act. For purposes of this
25 Section, "qualified sale" means a sale of building materials
26 that will be incorporated into real estate as part of a
27 building project for which a Certificate of Eligibility for
28 Sales Tax Exemption has been issued by the administrator of the
29 enterprise zone in which the building project is located. To
30 document the exemption allowed under this Section, the retailer
31 must obtain from the purchaser a copy of the Certificate of
32 Eligibility for Sales Tax Exemption issued by the administrator
33 of the enterprise zone into which the building materials will

 

 

09400SB0716sam001 - 7 - LRB094 08554 BDD 44845 a

1 be incorporated. The Certificate of Eligibility for Sales Tax
2 Exemption must contain:
3         (1) a statement that the building project identified in
4     the Certificate meets all the requirements for the building
5     material exemption contained in the enterprise zone
6     ordinance of the jurisdiction in which the building project
7     is located;
8         (2) the location or address of the building project;
9     and
10         (3) the signature of the administrator of the
11     enterprise zone in which the building project is located.
12 In addition, the retailer must obtain certification from the
13 purchaser that contains:
14         (1) a statement that the building materials are being
15     purchased for incorporation into real estate located in an
16     Illinois enterprise zone;
17         (2) the location or address of the real estate into
18     which the building materials will be incorporated;
19         (3) the name of the enterprise zone in which that real
20     estate is located;
21         (4) a description of the building materials being
22     purchased; and
23         (5) the purchaser's signature and date of purchase.
24 The deduction allowed by this Section for the sale of building
25 materials may be limited, to the extent authorized by
26 ordinance, adopted after the effective date of this amendatory
27 Act of 1992, by the municipality or county that created the
28 enterprise zone into which the building materials will be
29 incorporated. The ordinance, however, may neither require nor
30 prohibit the purchase of building materials from any retailer
31 or class of retailers in order to qualify for the exemption
32 allowed under this Section.
33     (b) Beginning July 1, 2005, each retailer who makes a
34 qualified sale of building materials to be incorporated into

 

 

09400SB0716sam001 - 8 - LRB094 08554 BDD 44845 a

1 real estate as part of a livestock management facility,
2 livestock pasture operation, or livestock waste handling
3 facility located in an agricultural area established by a
4 county under the Agricultural Areas Conservation and
5 Protection Act by new construction, may deduct receipts from
6 those sales when calculating the tax imposed by this Act. For
7 purposes of this subsection, "qualified sale" means a sale of
8 building materials that will be incorporated into real estate
9 (i) in a livestock management facility or livestock waste
10 handling facility that has been approved by the Department of
11 Agriculture under the provisions of the Livestock Management
12 Facilities Act or (ii) in a livestock pasture operation that is
13 not subject to the Livestock Management Facilities Act, as
14 provided in the definition of "livestock management facility"
15 in that Act. For purposes of this subsection, the terms
16 "livestock management facility" and "livestock waste handling
17 facility" have the meanings set forth in Sections 10.30 and
18 10.40 of the Livestock Management Facilities Act.
19     To be eligible for the exemption under this subsection, the
20 livestock management facility, livestock pasture operation, or
21 livestock waste handling facility must be located within an
22 agriculture area established by a county pursuant to the
23 provisions of the Agricultural Areas Conservation and
24 Protection Act. To document the exemption allowed under this
25 subsection, the retailer must obtain from the purchaser a copy
26 of a Certificate of Eligibility for Sales Tax Exemption issued
27 by the Department of Agriculture, based on information provided
28 to the Department of Agriculture by the county board governing
29 the agricultural area into which the building materials will be
30 incorporated. The Certificate of Eligibility for Sales Tax
31 Exemption must contain:
32         (1) a certification by the Department of Agriculture
33     (i) that the livestock management facility, livestock
34     pasture operation, or livestock waste handling facility

 

 

09400SB0716sam001 - 9 - LRB094 08554 BDD 44845 a

1     has been approved by the Department of Agriculture under
2     the provisions of the Livestock Management Facilities Act
3     or (ii) that the facility is otherwise exempt from such
4     approval;
5         (2) the location or address of the livestock management
6     facility, livestock pasture operation, or livestock waste
7     handling facility; and
8         (3) a certification by the Department of Agriculture
9     that the livestock management facility, livestock pasture
10     operation, or livestock waste handling facility is located
11     within an agricultural area established by a county under
12     the provisions of the Agricultural Areas Conservation and
13     Protection Act and reported by the county to the Department
14     of Agriculture.
15 In addition, the retailer must obtain certification from the
16 purchaser that contains:
17         (1) a statement that the building materials are being
18     purchased for incorporation into real estate at a livestock
19     management facility, livestock pasture operation, or
20     livestock waste handling facility that has been approved by
21     the Department of Agriculture or that is exempt from
22     approval and that is located in an Illinois agricultural
23     area;
24         (2) the location or address of the livestock management
25     facility, livestock pasture operation, or livestock waste
26     handling facility into which the building materials will be
27     incorporated;
28         (3) the name of the agricultural area in which the
29     livestock management facility, livestock pasture
30     operation, or livestock waste handling facility is
31     located;
32         (4) a description of the building materials being
33     purchased; and
34         (5) the purchaser's signature and date of purchase.

 

 

09400SB0716sam001 - 10 - LRB094 08554 BDD 44845 a

1     (c) The provisions of this Section are exempt from Section
2 2-70.
3 (Source: P.A. 91-51, eff. 6-30-99; 91-954, eff. 1-1-02; 92-484,
4 eff. 8-23-01; 92-779, eff. 8-6-02.)
 
5     Section 99. Effective date. This Act takes effect upon
6 becoming law.".