97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
SB2190

 

Introduced 2/10/2011, by Sen. Toi W. Hutchinson

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 105/3-5
35 ILCS 110/3-5
35 ILCS 115/3-5
35 ILCS 120/2-5
520 ILCS 5/1.2s  from Ch. 61, par. 1.2s
520 ILCS 5/1.2t  from Ch. 61, par. 1.2t
520 ILCS 5/2.2  from Ch. 61, par. 2.2
520 ILCS 5/2.2a new
520 ILCS 5/2.3  from Ch. 61, par. 2.3
520 ILCS 5/3.5  from Ch. 61, par. 3.5
520 ILCS 5/3.34 rep.

    Amends the Wildlife Code. Provides for the protection of a variety of wild birds, parts of wild birds, and other mammals. Provides that the Department may prohibit or limit the importation, possession, release into the wild, take, commercialization of take, sale, and propagation of wild mammals, wild birds, and feral livestock that are not defined as protected species to reduce risks of communicable diseases, nuisances, and damages to wild or domestic species, agricultural crops, property, and environment. Provides that the Department shall set forth applicable regulations in an administrative rule. Provides that it shall be unlawful to release from captivity any live bird or mammal, either indigenous or non-indigenous in this State and that is ordinarily considered a wildlife species without securing written permission from the Department prior to release. Makes changes to the definitions of "wild" and "wildlife". Makes other changes. Makes corresponding changes to the exemption provisions of the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Effective immediately.


LRB097 10340 CEL 50550 b

 

 

A BILL FOR

 

SB2190LRB097 10340 CEL 50550 b

1    AN ACT concerning wildlife.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Use Tax Act is amended by changing Section
53-5 as follows:
 
6    (35 ILCS 105/3-5)
7    Sec. 3-5. Exemptions. Use of the following tangible
8personal property is exempt from the tax imposed by this Act:
9    (1) Personal property purchased from a corporation,
10society, association, foundation, institution, or
11organization, other than a limited liability company, that is
12organized and operated as a not-for-profit service enterprise
13for the benefit of persons 65 years of age or older if the
14personal property was not purchased by the enterprise for the
15purpose of resale by the enterprise.
16    (2) Personal property purchased by a not-for-profit
17Illinois county fair association for use in conducting,
18operating, or promoting the county fair.
19    (3) Personal property purchased by a not-for-profit arts or
20cultural organization that establishes, by proof required by
21the Department by rule, that it has received an exemption under
22Section 501(c)(3) of the Internal Revenue Code and that is
23organized and operated primarily for the presentation or

 

 

SB2190- 2 -LRB097 10340 CEL 50550 b

1support of arts or cultural programming, activities, or
2services. These organizations include, but are not limited to,
3music and dramatic arts organizations such as symphony
4orchestras and theatrical groups, arts and cultural service
5organizations, local arts councils, visual arts organizations,
6and media arts organizations. On and after the effective date
7of this amendatory Act of the 92nd General Assembly, however,
8an entity otherwise eligible for this exemption shall not make
9tax-free purchases unless it has an active identification
10number issued by the Department.
11    (4) Personal property purchased by a governmental body, by
12a corporation, society, association, foundation, or
13institution organized and operated exclusively for charitable,
14religious, or educational purposes, or by a not-for-profit
15corporation, society, association, foundation, institution, or
16organization that has no compensated officers or employees and
17that is organized and operated primarily for the recreation of
18persons 55 years of age or older. A limited liability company
19may qualify for the exemption under this paragraph only if the
20limited liability company is organized and operated
21exclusively for educational purposes. On and after July 1,
221987, however, no entity otherwise eligible for this exemption
23shall make tax-free purchases unless it has an active exemption
24identification number issued by the Department.
25    (5) Until July 1, 2003, a passenger car that is a
26replacement vehicle to the extent that the purchase price of

 

 

SB2190- 3 -LRB097 10340 CEL 50550 b

1the car is subject to the Replacement Vehicle Tax.
2    (6) Until July 1, 2003 and beginning again on September 1,
32004 through August 30, 2014, graphic arts machinery and
4equipment, including repair and replacement parts, both new and
5used, and including that manufactured on special order,
6certified by the purchaser to be used primarily for graphic
7arts production, and including machinery and equipment
8purchased for lease. Equipment includes chemicals or chemicals
9acting as catalysts but only if the chemicals or chemicals
10acting as catalysts effect a direct and immediate change upon a
11graphic arts product.
12    (7) Farm chemicals.
13    (8) Legal tender, currency, medallions, or gold or silver
14coinage issued by the State of Illinois, the government of the
15United States of America, or the government of any foreign
16country, and bullion.
17    (9) Personal property purchased from a teacher-sponsored
18student organization affiliated with an elementary or
19secondary school located in Illinois.
20    (10) A motor vehicle of the first division, a motor vehicle
21of the second division that is a self-contained motor vehicle
22designed or permanently converted to provide living quarters
23for recreational, camping, or travel use, with direct walk
24through to the living quarters from the driver's seat, or a
25motor vehicle of the second division that is of the van
26configuration designed for the transportation of not less than

 

 

SB2190- 4 -LRB097 10340 CEL 50550 b

17 nor more than 16 passengers, as defined in Section 1-146 of
2the Illinois Vehicle Code, that is used for automobile renting,
3as defined in the Automobile Renting Occupation and Use Tax
4Act.
5    (11) Farm machinery and equipment, both new and used,
6including that manufactured on special order, certified by the
7purchaser to be used primarily for production agriculture or
8State or federal agricultural programs, including individual
9replacement parts for the machinery and equipment, including
10machinery and equipment purchased for lease, and including
11implements of husbandry defined in Section 1-130 of the
12Illinois Vehicle Code, farm machinery and agricultural
13chemical and fertilizer spreaders, and nurse wagons required to
14be registered under Section 3-809 of the Illinois Vehicle Code,
15but excluding other motor vehicles required to be registered
16under the Illinois Vehicle Code. Horticultural polyhouses or
17hoop houses used for propagating, growing, or overwintering
18plants shall be considered farm machinery and equipment under
19this item (11). Agricultural chemical tender tanks and dry
20boxes shall include units sold separately from a motor vehicle
21required to be licensed and units sold mounted on a motor
22vehicle required to be licensed if the selling price of the
23tender is separately stated.
24    Farm machinery and equipment shall include precision
25farming equipment that is installed or purchased to be
26installed on farm machinery and equipment including, but not

 

 

SB2190- 5 -LRB097 10340 CEL 50550 b

1limited to, tractors, harvesters, sprayers, planters, seeders,
2or spreaders. Precision farming equipment includes, but is not
3limited to, soil testing sensors, computers, monitors,
4software, global positioning and mapping systems, and other
5such equipment.
6    Farm machinery and equipment also includes computers,
7sensors, software, and related equipment used primarily in the
8computer-assisted operation of production agriculture
9facilities, equipment, and activities such as, but not limited
10to, the collection, monitoring, and correlation of animal and
11crop data for the purpose of formulating animal diets and
12agricultural chemicals. This item (11) is exempt from the
13provisions of Section 3-90.
14    (12) Fuel and petroleum products sold to or used by an air
15common carrier, certified by the carrier to be used for
16consumption, shipment, or storage in the conduct of its
17business as an air common carrier, for a flight destined for or
18returning from a location or locations outside the United
19States without regard to previous or subsequent domestic
20stopovers.
21    (13) Proceeds of mandatory service charges separately
22stated on customers' bills for the purchase and consumption of
23food and beverages purchased at retail from a retailer, to the
24extent that the proceeds of the service charge are in fact
25turned over as tips or as a substitute for tips to the
26employees who participate directly in preparing, serving,

 

 

SB2190- 6 -LRB097 10340 CEL 50550 b

1hosting or cleaning up the food or beverage function with
2respect to which the service charge is imposed.
3    (14) Until July 1, 2003, oil field exploration, drilling,
4and production equipment, including (i) rigs and parts of rigs,
5rotary rigs, cable tool rigs, and workover rigs, (ii) pipe and
6tubular goods, including casing and drill strings, (iii) pumps
7and pump-jack units, (iv) storage tanks and flow lines, (v) any
8individual replacement part for oil field exploration,
9drilling, and production equipment, and (vi) machinery and
10equipment purchased for lease; but excluding motor vehicles
11required to be registered under the Illinois Vehicle Code.
12    (15) Photoprocessing machinery and equipment, including
13repair and replacement parts, both new and used, including that
14manufactured on special order, certified by the purchaser to be
15used primarily for photoprocessing, and including
16photoprocessing machinery and equipment purchased for lease.
17    (16) Until July 1, 2003, coal exploration, mining,
18offhighway hauling, processing, maintenance, and reclamation
19equipment, including replacement parts and equipment, and
20including equipment purchased for lease, but excluding motor
21vehicles required to be registered under the Illinois Vehicle
22Code.
23    (17) Until July 1, 2003, distillation machinery and
24equipment, sold as a unit or kit, assembled or installed by the
25retailer, certified by the user to be used only for the
26production of ethyl alcohol that will be used for consumption

 

 

SB2190- 7 -LRB097 10340 CEL 50550 b

1as motor fuel or as a component of motor fuel for the personal
2use of the user, and not subject to sale or resale.
3    (18) Manufacturing and assembling machinery and equipment
4used primarily in the process of manufacturing or assembling
5tangible personal property for wholesale or retail sale or
6lease, whether that sale or lease is made directly by the
7manufacturer or by some other person, whether the materials
8used in the process are owned by the manufacturer or some other
9person, or whether that sale or lease is made apart from or as
10an incident to the seller's engaging in the service occupation
11of producing machines, tools, dies, jigs, patterns, gauges, or
12other similar items of no commercial value on special order for
13a particular purchaser.
14    (19) Personal property delivered to a purchaser or
15purchaser's donee inside Illinois when the purchase order for
16that personal property was received by a florist located
17outside Illinois who has a florist located inside Illinois
18deliver the personal property.
19    (20) Semen used for artificial insemination of livestock
20for direct agricultural production.
21    (21) Horses, or interests in horses, registered with and
22meeting the requirements of any of the Arabian Horse Club
23Registry of America, Appaloosa Horse Club, American Quarter
24Horse Association, United States Trotting Association, or
25Jockey Club, as appropriate, used for purposes of breeding or
26racing for prizes. This item (21) is exempt from the provisions

 

 

SB2190- 8 -LRB097 10340 CEL 50550 b

1of Section 3-90, and the exemption provided for under this item
2(21) applies for all periods beginning May 30, 1995, but no
3claim for credit or refund is allowed on or after January 1,
42008 for such taxes paid during the period beginning May 30,
52000 and ending on January 1, 2008.
6    (22) Computers and communications equipment utilized for
7any hospital purpose and equipment used in the diagnosis,
8analysis, or treatment of hospital patients purchased by a
9lessor who leases the equipment, under a lease of one year or
10longer executed or in effect at the time the lessor would
11otherwise be subject to the tax imposed by this Act, to a
12hospital that has been issued an active tax exemption
13identification number by the Department under Section 1g of the
14Retailers' Occupation Tax Act. If the equipment is leased in a
15manner that does not qualify for this exemption or is used in
16any other non-exempt manner, the lessor shall be liable for the
17tax imposed under this Act or the Service Use Tax Act, as the
18case may be, based on the fair market value of the property at
19the time the non-qualifying use occurs. No lessor shall collect
20or attempt to collect an amount (however designated) that
21purports to reimburse that lessor for the tax imposed by this
22Act or the Service Use Tax Act, as the case may be, if the tax
23has not been paid by the lessor. If a lessor improperly
24collects any such amount from the lessee, the lessee shall have
25a legal right to claim a refund of that amount from the lessor.
26If, however, that amount is not refunded to the lessee for any

 

 

SB2190- 9 -LRB097 10340 CEL 50550 b

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

 

 

SB2190- 10 -LRB097 10340 CEL 50550 b

1disaster area in Illinois or bordering Illinois by a
2manufacturer or retailer that is registered in this State to a
3corporation, society, association, foundation, or institution
4that has been issued a sales tax exemption identification
5number by the Department that assists victims of the disaster
6who reside within the declared disaster area.
7    (25) Beginning with taxable years ending on or after
8December 31, 1995 and ending with taxable years ending on or
9before December 31, 2004, personal property that is used in the
10performance of infrastructure repairs in this State, including
11but not limited to municipal roads and streets, access roads,
12bridges, sidewalks, waste disposal systems, water and sewer
13line extensions, water distribution and purification
14facilities, storm water drainage and retention facilities, and
15sewage treatment facilities, resulting from a State or
16federally declared disaster in Illinois or bordering Illinois
17when such repairs are initiated on facilities located in the
18declared disaster area within 6 months after the disaster.
19    (26) Beginning July 1, 1999, game or game birds purchased
20at a "game breeding and hunting preserve area" as that term is
21or an "exotic game hunting area" as those terms are used in the
22Wildlife Code or at a hunting enclosure approved through rules
23adopted by the Department of Natural Resources. This paragraph
24is exempt from the provisions of Section 3-90.
25    (27) A motor vehicle, as that term is defined in Section
261-146 of the Illinois Vehicle Code, that is donated to a

 

 

SB2190- 11 -LRB097 10340 CEL 50550 b

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

 

 

SB2190- 12 -LRB097 10340 CEL 50550 b

1another individual or entity that sold the property for the
2purpose of resale by the fundraising entity and that profits
3from the sale to the fundraising entity. This paragraph is
4exempt from the provisions of Section 3-90.
5    (29) Beginning January 1, 2000 and through December 31,
62001, new or used automatic vending machines that prepare and
7serve hot food and beverages, including coffee, soup, and other
8items, and replacement parts for these machines. Beginning
9January 1, 2002 and through June 30, 2003, machines and parts
10for machines used in commercial, coin-operated amusement and
11vending business if a use or occupation tax is paid on the
12gross receipts derived from the use of the commercial,
13coin-operated amusement and vending machines. This paragraph
14is exempt from the provisions of Section 3-90.
15    (30) Beginning January 1, 2001 and through June 30, 2011,
16food for human consumption that is to be consumed off the
17premises where it is sold (other than alcoholic beverages, soft
18drinks, and food that has been prepared for immediate
19consumption) and prescription and nonprescription medicines,
20drugs, medical appliances, and insulin, urine testing
21materials, syringes, and needles used by diabetics, for human
22use, when purchased for use by a person receiving medical
23assistance under Article V of the Illinois Public Aid Code who
24resides in a licensed long-term care facility, as defined in
25the Nursing Home Care Act, or in a licensed facility as defined
26in the MR/DD Community Care Act.

 

 

SB2190- 13 -LRB097 10340 CEL 50550 b

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

 

 

SB2190- 14 -LRB097 10340 CEL 50550 b

1of the 92nd General Assembly, personal property purchased by a
2lessor who leases the property, under a lease of one year or
3longer executed or in effect at the time the lessor would
4otherwise be subject to the tax imposed by this Act, to a
5governmental body that has been issued an active sales tax
6exemption identification number by the Department under
7Section 1g of the Retailers' Occupation Tax Act. If the
8property is leased in a manner that does not qualify for this
9exemption or used in any other nonexempt manner, the lessor
10shall be liable for the tax imposed under this Act or the
11Service Use Tax Act, as the case may be, based on the fair
12market value of the property at the time the nonqualifying use
13occurs. No lessor shall collect or attempt to collect an amount
14(however designated) that purports to reimburse that lessor for
15the tax imposed by this Act or the Service Use Tax Act, as the
16case may be, if the tax has not been paid by the lessor. If a
17lessor improperly collects any such amount from the lessee, the
18lessee shall have a legal right to claim a refund of that
19amount from the lessor. If, however, that amount is not
20refunded to the lessee for any reason, the lessor is liable to
21pay that amount to the Department. This paragraph is exempt
22from the provisions of Section 3-90.
23    (33) On and after July 1, 2003 and through June 30, 2004,
24the use in this State of motor vehicles of the second division
25with a gross vehicle weight in excess of 8,000 pounds and that
26are subject to the commercial distribution fee imposed under

 

 

SB2190- 15 -LRB097 10340 CEL 50550 b

1Section 3-815.1 of the Illinois Vehicle Code. Beginning on July
21, 2004 and through June 30, 2005, the use in this State of
3motor vehicles of the second division: (i) with a gross vehicle
4weight rating in excess of 8,000 pounds; (ii) that are subject
5to the commercial distribution fee imposed under Section
63-815.1 of the Illinois Vehicle Code; and (iii) that are
7primarily used for commercial purposes. Through June 30, 2005,
8this exemption applies to repair and replacement parts added
9after the initial purchase of such a motor vehicle if that
10motor vehicle is used in a manner that would qualify for the
11rolling stock exemption otherwise provided for in this Act. For
12purposes of this paragraph, the term "used for commercial
13purposes" means the transportation of persons or property in
14furtherance of any commercial or industrial enterprise,
15whether for-hire or not.
16    (34) Beginning January 1, 2008, tangible personal property
17used in the construction or maintenance of a community water
18supply, as defined under Section 3.145 of the Environmental
19Protection Act, that is operated by a not-for-profit
20corporation that holds a valid water supply permit issued under
21Title IV of the Environmental Protection Act. This paragraph is
22exempt from the provisions of Section 3-90.
23    (35) Beginning January 1, 2010, materials, parts,
24equipment, components, and furnishings incorporated into or
25upon an aircraft as part of the modification, refurbishment,
26completion, replacement, repair, or maintenance of the

 

 

SB2190- 16 -LRB097 10340 CEL 50550 b

1aircraft. This exemption includes consumable supplies used in
2the modification, refurbishment, completion, replacement,
3repair, and maintenance of aircraft, but excludes any
4materials, parts, equipment, components, and consumable
5supplies used in the modification, replacement, repair, and
6maintenance of aircraft engines or power plants, whether such
7engines or power plants are installed or uninstalled upon any
8such aircraft. "Consumable supplies" include, but are not
9limited to, adhesive, tape, sandpaper, general purpose
10lubricants, cleaning solution, latex gloves, and protective
11films. This exemption applies only to those organizations that
12(i) hold an Air Agency Certificate and are empowered to operate
13an approved repair station by the Federal Aviation
14Administration, (ii) have a Class IV Rating, and (iii) conduct
15operations in accordance with Part 145 of the Federal Aviation
16Regulations. The exemption does not include aircraft operated
17by a commercial air carrier providing scheduled passenger air
18service pursuant to authority issued under Part 121 or Part 129
19of the Federal Aviation Regulations.
20    (36) Tangible personal property purchased by a
21public-facilities corporation, as described in Section
2211-65-10 of the Illinois Municipal Code, for purposes of
23constructing or furnishing a municipal convention hall, but
24only if the legal title to the municipal convention hall is
25transferred to the municipality without any further
26consideration by or on behalf of the municipality at the time

 

 

SB2190- 17 -LRB097 10340 CEL 50550 b

1of the completion of the municipal convention hall or upon the
2retirement or redemption of any bonds or other debt instruments
3issued by the public-facilities corporation in connection with
4the development of the municipal convention hall. This
5exemption includes existing public-facilities corporations as
6provided in Section 11-65-25 of the Illinois Municipal Code.
7This paragraph is exempt from the provisions of Section 3-90.
8(Source: P.A. 95-88, eff. 1-1-08; 95-538, eff. 1-1-08; 95-876,
9eff. 8-21-08; 96-116, eff. 7-31-09; 96-339, eff. 7-1-10;
1096-532, eff. 8-14-09; 96-759, eff. 1-1-10; 96-1000, eff.
117-2-10.)
 
12    Section 10. The Service Use Tax Act is amended by changing
13Section 3-5 as follows:
 
14    (35 ILCS 110/3-5)
15    Sec. 3-5. Exemptions. Use of the following tangible
16personal property is exempt from the tax imposed by this Act:
17    (1) Personal property purchased from a corporation,
18society, association, foundation, institution, or
19organization, other than a limited liability company, that is
20organized and operated as a not-for-profit service enterprise
21for the benefit of persons 65 years of age or older if the
22personal property was not purchased by the enterprise for the
23purpose of resale by the enterprise.
24    (2) Personal property purchased by a non-profit Illinois

 

 

SB2190- 18 -LRB097 10340 CEL 50550 b

1county fair association for use in conducting, operating, or
2promoting the county fair.
3    (3) Personal property purchased by a not-for-profit arts or
4cultural organization that establishes, by proof required by
5the Department by rule, that it has received an exemption under
6Section 501(c)(3) of the Internal Revenue Code and that is
7organized and operated primarily for the presentation or
8support of arts or cultural programming, activities, or
9services. These organizations include, but are not limited to,
10music and dramatic arts organizations such as symphony
11orchestras and theatrical groups, arts and cultural service
12organizations, local arts councils, visual arts organizations,
13and media arts organizations. On and after the effective date
14of this amendatory Act of the 92nd General Assembly, however,
15an entity otherwise eligible for this exemption shall not make
16tax-free purchases unless it has an active identification
17number issued by the Department.
18    (4) Legal tender, currency, medallions, or gold or silver
19coinage issued by the State of Illinois, the government of the
20United States of America, or the government of any foreign
21country, and bullion.
22    (5) Until July 1, 2003 and beginning again on September 1,
232004 through August 30, 2014, graphic arts machinery and
24equipment, including repair and replacement parts, both new and
25used, and including that manufactured on special order or
26purchased for lease, certified by the purchaser to be used

 

 

SB2190- 19 -LRB097 10340 CEL 50550 b

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

 

 

SB2190- 20 -LRB097 10340 CEL 50550 b

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

 

 

SB2190- 21 -LRB097 10340 CEL 50550 b

1service from a serviceman, to the extent that the proceeds of
2the service charge are in fact turned over as tips or as a
3substitute for tips to the employees who participate directly
4in preparing, serving, hosting or cleaning up the food or
5beverage function with respect to which the service charge is
6imposed.
7    (10) Until July 1, 2003, oil field exploration, drilling,
8and production equipment, including (i) rigs and parts of rigs,
9rotary rigs, cable tool rigs, and workover rigs, (ii) pipe and
10tubular goods, including casing and drill strings, (iii) pumps
11and pump-jack units, (iv) storage tanks and flow lines, (v) any
12individual replacement part for oil field exploration,
13drilling, and production equipment, and (vi) machinery and
14equipment purchased for lease; but excluding motor vehicles
15required to be registered under the Illinois Vehicle Code.
16    (11) Proceeds from the sale of photoprocessing machinery
17and equipment, including repair and replacement parts, both new
18and used, including that manufactured on special order,
19certified by the purchaser to be used primarily for
20photoprocessing, and including photoprocessing machinery and
21equipment purchased for lease.
22    (12) Until July 1, 2003, coal exploration, mining,
23offhighway hauling, processing, maintenance, and reclamation
24equipment, including replacement parts and equipment, and
25including equipment purchased for lease, but excluding motor
26vehicles required to be registered under the Illinois Vehicle

 

 

SB2190- 22 -LRB097 10340 CEL 50550 b

1Code.
2    (13) Semen used for artificial insemination of livestock
3for direct agricultural production.
4    (14) Horses, or interests in horses, registered with and
5meeting the requirements of any of the Arabian Horse Club
6Registry of America, Appaloosa Horse Club, American Quarter
7Horse Association, United States Trotting Association, or
8Jockey Club, as appropriate, used for purposes of breeding or
9racing for prizes. This item (14) is exempt from the provisions
10of Section 3-75, and the exemption provided for under this item
11(14) applies for all periods beginning May 30, 1995, but no
12claim for credit or refund is allowed on or after the effective
13date of this amendatory Act of the 95th General Assembly for
14such taxes paid during the period beginning May 30, 2000 and
15ending on the effective date of this amendatory Act of the 95th
16General Assembly.
17    (15) Computers and communications equipment utilized for
18any hospital purpose and equipment used in the diagnosis,
19analysis, or treatment of hospital patients purchased by a
20lessor who leases the equipment, under a lease of one year or
21longer executed or in effect at the time the lessor would
22otherwise be subject to the tax imposed by this Act, to a
23hospital that has been issued an active tax exemption
24identification number by the Department under Section 1g of the
25Retailers' Occupation Tax Act. If the equipment is leased in a
26manner that does not qualify for this exemption or is used in

 

 

SB2190- 23 -LRB097 10340 CEL 50550 b

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

 

 

SB2190- 24 -LRB097 10340 CEL 50550 b

1Use Tax Act, as the case may be, if the tax has not been paid by
2the lessor. If a lessor improperly collects any such amount
3from the lessee, the lessee shall have a legal right to claim a
4refund of that amount from the lessor. If, however, that amount
5is not refunded to the lessee for any reason, the lessor is
6liable to pay that amount to the Department.
7    (17) Beginning with taxable years ending on or after
8December 31, 1995 and ending with taxable years ending on or
9before December 31, 2004, personal property that is donated for
10disaster relief to be used in a State or federally declared
11disaster area in Illinois or bordering Illinois by a
12manufacturer or retailer that is registered in this State to a
13corporation, society, association, foundation, or institution
14that has been issued a sales tax exemption identification
15number by the Department that assists victims of the disaster
16who reside within the declared disaster area.
17    (18) Beginning with taxable years ending on or after
18December 31, 1995 and ending with taxable years ending on or
19before December 31, 2004, personal property that is used in the
20performance of infrastructure repairs in this State, including
21but not limited to municipal roads and streets, access roads,
22bridges, sidewalks, waste disposal systems, water and sewer
23line extensions, water distribution and purification
24facilities, storm water drainage and retention facilities, and
25sewage treatment facilities, resulting from a State or
26federally declared disaster in Illinois or bordering Illinois

 

 

SB2190- 25 -LRB097 10340 CEL 50550 b

1when such repairs are initiated on facilities located in the
2declared disaster area within 6 months after the disaster.
3    (19) Beginning July 1, 1999, game or game birds purchased
4at a "game breeding and hunting preserve area" as that term is
5or an "exotic game hunting area" as those terms are used in the
6Wildlife Code or at a hunting enclosure approved through rules
7adopted by the Department of Natural Resources. This paragraph
8is exempt from the provisions of Section 3-75.
9    (20) A motor vehicle, as that term is defined in Section
101-146 of the Illinois Vehicle Code, that is donated to a
11corporation, limited liability company, society, association,
12foundation, or institution that is determined by the Department
13to be organized and operated exclusively for educational
14purposes. For purposes of this exemption, "a corporation,
15limited liability company, society, association, foundation,
16or institution organized and operated exclusively for
17educational purposes" means all tax-supported public schools,
18private schools that offer systematic instruction in useful
19branches of learning by methods common to public schools and
20that compare favorably in their scope and intensity with the
21course of study presented in tax-supported schools, and
22vocational or technical schools or institutes organized and
23operated exclusively to provide a course of study of not less
24than 6 weeks duration and designed to prepare individuals to
25follow a trade or to pursue a manual, technical, mechanical,
26industrial, business, or commercial occupation.

 

 

SB2190- 26 -LRB097 10340 CEL 50550 b

1    (21) Beginning January 1, 2000, personal property,
2including food, purchased through fundraising events for the
3benefit of a public or private elementary or secondary school,
4a group of those schools, or one or more school districts if
5the events are sponsored by an entity recognized by the school
6district that consists primarily of volunteers and includes
7parents and teachers of the school children. This paragraph
8does not apply to fundraising events (i) for the benefit of
9private home instruction or (ii) for which the fundraising
10entity purchases the personal property sold at the events from
11another individual or entity that sold the property for the
12purpose of resale by the fundraising entity and that profits
13from the sale to the fundraising entity. This paragraph is
14exempt from the provisions of Section 3-75.
15    (22) Beginning January 1, 2000 and through December 31,
162001, new or used automatic vending machines that prepare and
17serve hot food and beverages, including coffee, soup, and other
18items, and replacement parts for these machines. Beginning
19January 1, 2002 and through June 30, 2003, machines and parts
20for machines used in commercial, coin-operated amusement and
21vending business if a use or occupation tax is paid on the
22gross receipts derived from the use of the commercial,
23coin-operated amusement and vending machines. This paragraph
24is exempt from the provisions of Section 3-75.
25    (23) Beginning August 23, 2001 and through June 30, 2011,
26food for human consumption that is to be consumed off the

 

 

SB2190- 27 -LRB097 10340 CEL 50550 b

1premises where it is sold (other than alcoholic beverages, soft
2drinks, and food that has been prepared for immediate
3consumption) and prescription and nonprescription medicines,
4drugs, medical appliances, and insulin, urine testing
5materials, syringes, and needles used by diabetics, for human
6use, when purchased for use by a person receiving medical
7assistance under Article V of the Illinois Public Aid Code who
8resides in a licensed long-term care facility, as defined in
9the Nursing Home Care Act, or in a licensed facility as defined
10in the MR/DD Community Care Act.
11    (24) Beginning on the effective date of this amendatory Act
12of the 92nd General Assembly, computers and communications
13equipment utilized for any hospital purpose and equipment used
14in the diagnosis, analysis, or treatment of hospital patients
15purchased by a lessor who leases the equipment, under a lease
16of one year or longer executed or in effect at the time the
17lessor would otherwise be subject to the tax imposed by this
18Act, to a hospital that has been issued an active tax exemption
19identification number by the Department under Section 1g of the
20Retailers' Occupation Tax Act. If the equipment is leased in a
21manner that does not qualify for this exemption or is used in
22any other nonexempt manner, the lessor shall be liable for the
23tax imposed under this Act or the Use Tax Act, as the case may
24be, based on the fair market value of the property at the time
25the nonqualifying use occurs. No lessor shall collect or
26attempt to collect an amount (however designated) that purports

 

 

SB2190- 28 -LRB097 10340 CEL 50550 b

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

 

 

SB2190- 29 -LRB097 10340 CEL 50550 b

1refund of that amount from the lessor. If, however, that amount
2is not refunded to the lessee for any reason, the lessor is
3liable to pay that amount to the Department. This paragraph is
4exempt from the provisions of Section 3-75.
5    (26) Beginning January 1, 2008, tangible personal property
6used in the construction or maintenance of a community water
7supply, as defined under Section 3.145 of the Environmental
8Protection Act, that is operated by a not-for-profit
9corporation that holds a valid water supply permit issued under
10Title IV of the Environmental Protection Act. This paragraph is
11exempt from the provisions of Section 3-75.
12    (27) Beginning January 1, 2010, materials, parts,
13equipment, components, and furnishings incorporated into or
14upon an aircraft as part of the modification, refurbishment,
15completion, replacement, repair, or maintenance of the
16aircraft. This exemption includes consumable supplies used in
17the modification, refurbishment, completion, replacement,
18repair, and maintenance of aircraft, but excludes any
19materials, parts, equipment, components, and consumable
20supplies used in the modification, replacement, repair, and
21maintenance of aircraft engines or power plants, whether such
22engines or power plants are installed or uninstalled upon any
23such aircraft. "Consumable supplies" include, but are not
24limited to, adhesive, tape, sandpaper, general purpose
25lubricants, cleaning solution, latex gloves, and protective
26films. This exemption applies only to those organizations that

 

 

SB2190- 30 -LRB097 10340 CEL 50550 b

1(i) hold an Air Agency Certificate and are empowered to operate
2an approved repair station by the Federal Aviation
3Administration, (ii) have a Class IV Rating, and (iii) conduct
4operations in accordance with Part 145 of the Federal Aviation
5Regulations. The exemption does not include aircraft operated
6by a commercial air carrier providing scheduled passenger air
7service pursuant to authority issued under Part 121 or Part 129
8of the Federal Aviation Regulations.
9    (28) Tangible personal property purchased by a
10public-facilities corporation, as described in Section
1111-65-10 of the Illinois Municipal Code, for purposes of
12constructing or furnishing a municipal convention hall, but
13only if the legal title to the municipal convention hall is
14transferred to the municipality without any further
15consideration by or on behalf of the municipality at the time
16of the completion of the municipal convention hall or upon the
17retirement or redemption of any bonds or other debt instruments
18issued by the public-facilities corporation in connection with
19the development of the municipal convention hall. This
20exemption includes existing public-facilities corporations as
21provided in Section 11-65-25 of the Illinois Municipal Code.
22This paragraph is exempt from the provisions of Section 3-75.
23(Source: P.A. 95-88, eff. 1-1-08; 95-538, eff. 1-1-08; 95-876,
24eff. 8-21-08; 96-116, eff. 7-31-09; 96-339, eff. 7-1-10;
2596-532, eff. 8-14-09; 96-759, eff. 1-1-10; 96-1000, eff.
267-2-10.)
 

 

 

SB2190- 31 -LRB097 10340 CEL 50550 b

1    Section 15. The Service Occupation Tax Act is amended by
2changing Section 3-5 as follows:
 
3    (35 ILCS 115/3-5)
4    Sec. 3-5. Exemptions. The following tangible personal
5property is exempt from the tax imposed by this Act:
6    (1) Personal property sold by a corporation, society,
7association, foundation, institution, or organization, other
8than a limited liability company, that is organized and
9operated as a not-for-profit service enterprise for the benefit
10of persons 65 years of age or older if the personal property
11was not purchased by the enterprise for the purpose of resale
12by the enterprise.
13    (2) Personal property purchased by a not-for-profit
14Illinois county fair association for use in conducting,
15operating, or promoting the county fair.
16    (3) Personal property purchased by any not-for-profit arts
17or cultural organization that establishes, by proof required by
18the Department by rule, that it has received an exemption under
19Section 501(c)(3) of the Internal Revenue Code and that is
20organized and operated primarily for the presentation or
21support of arts or cultural programming, activities, or
22services. These organizations include, but are not limited to,
23music and dramatic arts organizations such as symphony
24orchestras and theatrical groups, arts and cultural service

 

 

SB2190- 32 -LRB097 10340 CEL 50550 b

1organizations, local arts councils, visual arts organizations,
2and media arts organizations. On and after the effective date
3of this amendatory Act of the 92nd General Assembly, however,
4an entity otherwise eligible for this exemption shall not make
5tax-free purchases unless it has an active identification
6number issued by the Department.
7    (4) Legal tender, currency, medallions, or gold or silver
8coinage issued by the State of Illinois, the government of the
9United States of America, or the government of any foreign
10country, and bullion.
11    (5) Until July 1, 2003 and beginning again on September 1,
122004 through August 30, 2014, graphic arts machinery and
13equipment, including repair and replacement parts, both new and
14used, and including that manufactured on special order or
15purchased for lease, certified by the purchaser to be used
16primarily for graphic arts production. Equipment includes
17chemicals or chemicals acting as catalysts but only if the
18chemicals or chemicals acting as catalysts effect a direct and
19immediate change upon a graphic arts product.
20    (6) Personal property sold by a teacher-sponsored student
21organization affiliated with an elementary or secondary school
22located in Illinois.
23    (7) Farm machinery and equipment, both new and used,
24including that manufactured on special order, certified by the
25purchaser to be used primarily for production agriculture or
26State or federal agricultural programs, including individual

 

 

SB2190- 33 -LRB097 10340 CEL 50550 b

1replacement parts for the machinery and equipment, including
2machinery and equipment purchased for lease, and including
3implements of husbandry defined in Section 1-130 of the
4Illinois Vehicle Code, farm machinery and agricultural
5chemical and fertilizer spreaders, and nurse wagons required to
6be registered under Section 3-809 of the Illinois Vehicle Code,
7but excluding other motor vehicles required to be registered
8under the Illinois Vehicle Code. Horticultural polyhouses or
9hoop houses used for propagating, growing, or overwintering
10plants shall be considered farm machinery and equipment under
11this item (7). Agricultural chemical tender tanks and dry boxes
12shall include units sold separately from a motor vehicle
13required to be licensed and units sold mounted on a motor
14vehicle required to be licensed if the selling price of the
15tender is separately stated.
16    Farm machinery and equipment shall include precision
17farming equipment that is installed or purchased to be
18installed on farm machinery and equipment including, but not
19limited to, tractors, harvesters, sprayers, planters, seeders,
20or spreaders. Precision farming equipment includes, but is not
21limited to, soil testing sensors, computers, monitors,
22software, global positioning and mapping systems, and other
23such equipment.
24    Farm machinery and equipment also includes computers,
25sensors, software, and related equipment used primarily in the
26computer-assisted operation of production agriculture

 

 

SB2190- 34 -LRB097 10340 CEL 50550 b

1facilities, equipment, and activities such as, but not limited
2to, the collection, monitoring, and correlation of animal and
3crop data for the purpose of formulating animal diets and
4agricultural chemicals. This item (7) is exempt from the
5provisions of Section 3-55.
6    (8) Fuel and petroleum products sold to or used by an air
7common carrier, certified by the carrier to be used for
8consumption, shipment, or storage in the conduct of its
9business as an air common carrier, for a flight destined for or
10returning from a location or locations outside the United
11States without regard to previous or subsequent domestic
12stopovers.
13    (9) Proceeds of mandatory service charges separately
14stated on customers' bills for the purchase and consumption of
15food and beverages, to the extent that the proceeds of the
16service charge are in fact turned over as tips or as a
17substitute for tips to the employees who participate directly
18in preparing, serving, hosting or cleaning up the food or
19beverage function with respect to which the service charge is
20imposed.
21    (10) Until July 1, 2003, oil field exploration, drilling,
22and production equipment, including (i) rigs and parts of rigs,
23rotary rigs, cable tool rigs, and workover rigs, (ii) pipe and
24tubular goods, including casing and drill strings, (iii) pumps
25and pump-jack units, (iv) storage tanks and flow lines, (v) any
26individual replacement part for oil field exploration,

 

 

SB2190- 35 -LRB097 10340 CEL 50550 b

1drilling, and production equipment, and (vi) machinery and
2equipment purchased for lease; but excluding motor vehicles
3required to be registered under the Illinois Vehicle Code.
4    (11) Photoprocessing machinery and equipment, including
5repair and replacement parts, both new and used, including that
6manufactured on special order, certified by the purchaser to be
7used primarily for photoprocessing, and including
8photoprocessing machinery and equipment purchased for lease.
9    (12) Until July 1, 2003, coal exploration, mining,
10offhighway hauling, processing, maintenance, and reclamation
11equipment, including replacement parts and equipment, and
12including equipment purchased for lease, but excluding motor
13vehicles required to be registered under the Illinois Vehicle
14Code.
15    (13) Beginning January 1, 1992 and through June 30, 2011,
16food for human consumption that is to be consumed off the
17premises where it is sold (other than alcoholic beverages, soft
18drinks and food that has been prepared for immediate
19consumption) and prescription and non-prescription medicines,
20drugs, medical appliances, and insulin, urine testing
21materials, syringes, and needles used by diabetics, for human
22use, when purchased for use by a person receiving medical
23assistance under Article V of the Illinois Public Aid Code who
24resides in a licensed long-term care facility, as defined in
25the Nursing Home Care Act, or in a licensed facility as defined
26in the MR/DD Community Care Act.

 

 

SB2190- 36 -LRB097 10340 CEL 50550 b

1    (14) Semen used for artificial insemination of livestock
2for direct agricultural production.
3    (15) Horses, or interests in horses, registered with and
4meeting the requirements of any of the Arabian Horse Club
5Registry of America, Appaloosa Horse Club, American Quarter
6Horse Association, United States Trotting Association, or
7Jockey Club, as appropriate, used for purposes of breeding or
8racing for prizes. This item (15) is exempt from the provisions
9of Section 3-55, and the exemption provided for under this item
10(15) applies for all periods beginning May 30, 1995, but no
11claim for credit or refund is allowed on or after January 1,
122008 (the effective date of Public Act 95-88) for such taxes
13paid during the period beginning May 30, 2000 and ending on
14January 1, 2008 (the effective date of Public Act 95-88).
15    (16) Computers and communications equipment utilized for
16any hospital purpose and equipment used in the diagnosis,
17analysis, or treatment of hospital patients sold to a lessor
18who leases the equipment, under a lease of one year or longer
19executed or in effect at the time of the purchase, to a
20hospital that has been issued an active tax exemption
21identification number by the Department under Section 1g of the
22Retailers' Occupation Tax Act.
23    (17) Personal property sold to a lessor who leases the
24property, under a lease of one year or longer executed or in
25effect at the time of the purchase, to a governmental body that
26has been issued an active tax exemption identification number

 

 

SB2190- 37 -LRB097 10340 CEL 50550 b

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

 

 

SB2190- 38 -LRB097 10340 CEL 50550 b

1"exotic game hunting area" as those terms are used in the
2Wildlife Code or at a hunting enclosure approved through rules
3adopted by the Department of Natural Resources. This paragraph
4is exempt from the provisions of Section 3-55.
5    (21) A motor vehicle, as that term is defined in Section
61-146 of the Illinois Vehicle Code, that is donated to a
7corporation, limited liability company, society, association,
8foundation, or institution that is determined by the Department
9to be organized and operated exclusively for educational
10purposes. For purposes of this exemption, "a corporation,
11limited liability company, society, association, foundation,
12or institution organized and operated exclusively for
13educational purposes" means all tax-supported public schools,
14private schools that offer systematic instruction in useful
15branches of learning by methods common to public schools and
16that compare favorably in their scope and intensity with the
17course of study presented in tax-supported schools, and
18vocational or technical schools or institutes organized and
19operated exclusively to provide a course of study of not less
20than 6 weeks duration and designed to prepare individuals to
21follow a trade or to pursue a manual, technical, mechanical,
22industrial, business, or commercial occupation.
23    (22) Beginning January 1, 2000, personal property,
24including food, purchased through fundraising events for the
25benefit of a public or private elementary or secondary school,
26a group of those schools, or one or more school districts if

 

 

SB2190- 39 -LRB097 10340 CEL 50550 b

1the events are sponsored by an entity recognized by the school
2district that consists primarily of volunteers and includes
3parents and teachers of the school children. This paragraph
4does not apply to fundraising events (i) for the benefit of
5private home instruction or (ii) for which the fundraising
6entity purchases the personal property sold at the events from
7another individual or entity that sold the property for the
8purpose of resale by the fundraising entity and that profits
9from the sale to the fundraising entity. This paragraph is
10exempt from the provisions of Section 3-55.
11    (23) Beginning January 1, 2000 and through December 31,
122001, new or used automatic vending machines that prepare and
13serve hot food and beverages, including coffee, soup, and other
14items, and replacement parts for these machines. Beginning
15January 1, 2002 and through June 30, 2003, machines and parts
16for machines used in commercial, coin-operated amusement and
17vending business if a use or occupation tax is paid on the
18gross receipts derived from the use of the commercial,
19coin-operated amusement and vending machines. This paragraph
20is exempt from the provisions of Section 3-55.
21    (24) Beginning on the effective date of this amendatory Act
22of the 92nd General Assembly, computers and communications
23equipment utilized for any hospital purpose and equipment used
24in the diagnosis, analysis, or treatment of hospital patients
25sold to a lessor who leases the equipment, under a lease of one
26year or longer executed or in effect at the time of the

 

 

SB2190- 40 -LRB097 10340 CEL 50550 b

1purchase, to a hospital that has been issued an active tax
2exemption identification number by the Department under
3Section 1g of the Retailers' Occupation Tax Act. This paragraph
4is exempt from the provisions of Section 3-55.
5    (25) Beginning on the effective date of this amendatory Act
6of the 92nd General Assembly, personal property sold to a
7lessor who leases the property, under a lease of one year or
8longer executed or in effect at the time of the purchase, to a
9governmental body that has been issued an active tax exemption
10identification number by the Department under Section 1g of the
11Retailers' Occupation Tax Act. This paragraph is exempt from
12the provisions of Section 3-55.
13    (26) Beginning on January 1, 2002 and through June 30,
142011, tangible personal property purchased from an Illinois
15retailer by a taxpayer engaged in centralized purchasing
16activities in Illinois who will, upon receipt of the property
17in Illinois, temporarily store the property in Illinois (i) for
18the purpose of subsequently transporting it outside this State
19for use or consumption thereafter solely outside this State or
20(ii) for the purpose of being processed, fabricated, or
21manufactured into, attached to, or incorporated into other
22tangible personal property to be transported outside this State
23and thereafter used or consumed solely outside this State. The
24Director of Revenue shall, pursuant to rules adopted in
25accordance with the Illinois Administrative Procedure Act,
26issue a permit to any taxpayer in good standing with the

 

 

SB2190- 41 -LRB097 10340 CEL 50550 b

1Department who is eligible for the exemption under this
2paragraph (26). The permit issued under this paragraph (26)
3shall authorize the holder, to the extent and in the manner
4specified in the rules adopted under this Act, to purchase
5tangible personal property from a retailer exempt from the
6taxes imposed by this Act. Taxpayers shall maintain all
7necessary books and records to substantiate the use and
8consumption of all such tangible personal property outside of
9the State of Illinois.
10    (27) Beginning January 1, 2008, tangible personal property
11used in the construction or maintenance of a community water
12supply, as defined under Section 3.145 of the Environmental
13Protection Act, that is operated by a not-for-profit
14corporation that holds a valid water supply permit issued under
15Title IV of the Environmental Protection Act. This paragraph is
16exempt from the provisions of Section 3-55.
17    (28) Tangible personal property sold to a
18public-facilities corporation, as described in Section
1911-65-10 of the Illinois Municipal Code, for purposes of
20constructing or furnishing a municipal convention hall, but
21only if the legal title to the municipal convention hall is
22transferred to the municipality without any further
23consideration by or on behalf of the municipality at the time
24of the completion of the municipal convention hall or upon the
25retirement or redemption of any bonds or other debt instruments
26issued by the public-facilities corporation in connection with

 

 

SB2190- 42 -LRB097 10340 CEL 50550 b

1the development of the municipal convention hall. This
2exemption includes existing public-facilities corporations as
3provided in Section 11-65-25 of the Illinois Municipal Code.
4This paragraph is exempt from the provisions of Section 3-55.
5    (29) Beginning January 1, 2010, materials, parts,
6equipment, components, and furnishings incorporated into or
7upon an aircraft as part of the modification, refurbishment,
8completion, replacement, repair, or maintenance of the
9aircraft. This exemption includes consumable supplies used in
10the modification, refurbishment, completion, replacement,
11repair, and maintenance of aircraft, but excludes any
12materials, parts, equipment, components, and consumable
13supplies used in the modification, replacement, repair, and
14maintenance of aircraft engines or power plants, whether such
15engines or power plants are installed or uninstalled upon any
16such aircraft. "Consumable supplies" include, but are not
17limited to, adhesive, tape, sandpaper, general purpose
18lubricants, cleaning solution, latex gloves, and protective
19films. This exemption applies only to those organizations that
20(i) hold an Air Agency Certificate and are empowered to operate
21an approved repair station by the Federal Aviation
22Administration, (ii) have a Class IV Rating, and (iii) conduct
23operations in accordance with Part 145 of the Federal Aviation
24Regulations. The exemption does not include aircraft operated
25by a commercial air carrier providing scheduled passenger air
26service pursuant to authority issued under Part 121 or Part 129

 

 

SB2190- 43 -LRB097 10340 CEL 50550 b

1of the Federal Aviation Regulations.
2(Source: P.A. 95-88, eff. 1-1-08; 95-538, eff. 1-1-08; 95-876,
3eff. 8-21-08; 96-116, eff. 7-31-09; 96-339, eff. 7-1-10;
496-532, eff. 8-14-09; 96-759, eff. 1-1-10; 96-1000, eff.
57-2-10.)
 
6    Section 20. The Retailers' Occupation Tax Act is amended by
7changing Section 2-5 as follows:
 
8    (35 ILCS 120/2-5)
9    Sec. 2-5. Exemptions. Gross receipts from proceeds from the
10sale of the following tangible personal property are exempt
11from the tax imposed by this Act:
12    (1) Farm chemicals.
13    (2) Farm machinery and equipment, both new and used,
14including that manufactured on special order, certified by the
15purchaser to be used primarily for production agriculture or
16State or federal agricultural programs, including individual
17replacement parts for the machinery and equipment, including
18machinery and equipment purchased for lease, and including
19implements of husbandry defined in Section 1-130 of the
20Illinois Vehicle Code, farm machinery and agricultural
21chemical and fertilizer spreaders, and nurse wagons required to
22be registered under Section 3-809 of the Illinois Vehicle Code,
23but excluding other motor vehicles required to be registered
24under the Illinois Vehicle Code. Horticultural polyhouses or

 

 

SB2190- 44 -LRB097 10340 CEL 50550 b

1hoop houses used for propagating, growing, or overwintering
2plants shall be considered farm machinery and equipment under
3this item (2). Agricultural chemical tender tanks and dry boxes
4shall include units sold separately from a motor vehicle
5required to be licensed and units sold mounted on a motor
6vehicle required to be licensed, if the selling price of the
7tender is separately stated.
8    Farm machinery and equipment shall include precision
9farming equipment that is installed or purchased to be
10installed on farm machinery and equipment including, but not
11limited to, tractors, harvesters, sprayers, planters, seeders,
12or spreaders. Precision farming equipment includes, but is not
13limited to, soil testing sensors, computers, monitors,
14software, global positioning and mapping systems, and other
15such equipment.
16    Farm machinery and equipment also includes computers,
17sensors, software, and related equipment used primarily in the
18computer-assisted operation of production agriculture
19facilities, equipment, and activities such as, but not limited
20to, the collection, monitoring, and correlation of animal and
21crop data for the purpose of formulating animal diets and
22agricultural chemicals. This item (7) is exempt from the
23provisions of Section 2-70.
24    (3) Until July 1, 2003, distillation machinery and
25equipment, sold as a unit or kit, assembled or installed by the
26retailer, certified by the user to be used only for the

 

 

SB2190- 45 -LRB097 10340 CEL 50550 b

1production of ethyl alcohol that will be used for consumption
2as motor fuel or as a component of motor fuel for the personal
3use of the user, and not subject to sale or resale.
4    (4) Until July 1, 2003 and beginning again September 1,
52004 through August 30, 2014, graphic arts machinery and
6equipment, including repair and replacement parts, both new and
7used, and including that manufactured on special order or
8purchased for lease, certified by the purchaser to be used
9primarily for graphic arts production. Equipment includes
10chemicals or chemicals acting as catalysts but only if the
11chemicals or chemicals acting as catalysts effect a direct and
12immediate change upon a graphic arts product.
13    (5) A motor vehicle of the first division, a motor vehicle
14of the second division that is a self contained motor vehicle
15designed or permanently converted to provide living quarters
16for recreational, camping, or travel use, with direct walk
17through access to the living quarters from the driver's seat,
18or a motor vehicle of the second division that is of the van
19configuration designed for the transportation of not less than
207 nor more than 16 passengers, as defined in Section 1-146 of
21the Illinois Vehicle Code, that is used for automobile renting,
22as defined in the Automobile Renting Occupation and Use Tax
23Act. This paragraph is exempt from the provisions of Section
242-70.
25    (6) Personal property sold by a teacher-sponsored student
26organization affiliated with an elementary or secondary school

 

 

SB2190- 46 -LRB097 10340 CEL 50550 b

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

 

 

SB2190- 47 -LRB097 10340 CEL 50550 b

1of persons 65 years of age or older if the personal property
2was not purchased by the enterprise for the purpose of resale
3by the enterprise.
4    (11) Personal property sold to a governmental body, to a
5corporation, society, association, foundation, or institution
6organized and operated exclusively for charitable, religious,
7or educational purposes, or to a not-for-profit corporation,
8society, association, foundation, institution, or organization
9that has no compensated officers or employees and that is
10organized and operated primarily for the recreation of persons
1155 years of age or older. A limited liability company may
12qualify for the exemption under this paragraph only if the
13limited liability company is organized and operated
14exclusively for educational purposes. On and after July 1,
151987, however, no entity otherwise eligible for this exemption
16shall make tax-free purchases unless it has an active
17identification number issued by the Department.
18    (12) Tangible personal property sold to interstate
19carriers for hire for use as rolling stock moving in interstate
20commerce or to lessors under leases of one year or longer
21executed or in effect at the time of purchase by interstate
22carriers for hire for use as rolling stock moving in interstate
23commerce and equipment operated by a telecommunications
24provider, licensed as a common carrier by the Federal
25Communications Commission, which is permanently installed in
26or affixed to aircraft moving in interstate commerce.

 

 

SB2190- 48 -LRB097 10340 CEL 50550 b

1    (12-5) On and after July 1, 2003 and through June 30, 2004,
2motor vehicles of the second division with a gross vehicle
3weight in excess of 8,000 pounds that are subject to the
4commercial distribution fee imposed under Section 3-815.1 of
5the Illinois Vehicle Code. Beginning on July 1, 2004 and
6through June 30, 2005, the use in this State of motor vehicles
7of the second division: (i) with a gross vehicle weight rating
8in excess of 8,000 pounds; (ii) that are subject to the
9commercial distribution fee imposed under Section 3-815.1 of
10the Illinois Vehicle Code; and (iii) that are primarily used
11for commercial purposes. Through June 30, 2005, this exemption
12applies to repair and replacement parts added after the initial
13purchase of such a motor vehicle if that motor vehicle is used
14in a manner that would qualify for the rolling stock exemption
15otherwise provided for in this Act. For purposes of this
16paragraph, "used for commercial purposes" means the
17transportation of persons or property in furtherance of any
18commercial or industrial enterprise whether for-hire or not.
19    (13) Proceeds from sales to owners, lessors, or shippers of
20tangible personal property that is utilized by interstate
21carriers for hire for use as rolling stock moving in interstate
22commerce and equipment operated by a telecommunications
23provider, licensed as a common carrier by the Federal
24Communications Commission, which is permanently installed in
25or affixed to aircraft moving in interstate commerce.
26    (14) Machinery and equipment that will be used by the

 

 

SB2190- 49 -LRB097 10340 CEL 50550 b

1purchaser, or a lessee of the purchaser, primarily in the
2process of manufacturing or assembling tangible personal
3property for wholesale or retail sale or lease, whether the
4sale or lease is made directly by the manufacturer or by some
5other person, whether the materials used in the process are
6owned by the manufacturer or some other person, or whether the
7sale or lease is made apart from or as an incident to the
8seller's engaging in the service occupation of producing
9machines, tools, dies, jigs, patterns, gauges, or other similar
10items of no commercial value on special order for a particular
11purchaser.
12    (15) Proceeds of mandatory service charges separately
13stated on customers' bills for purchase and consumption of food
14and beverages, to the extent that the proceeds of the service
15charge are in fact turned over as tips or as a substitute for
16tips to the employees who participate directly in preparing,
17serving, hosting or cleaning up the food or beverage function
18with respect to which the service charge is imposed.
19    (16) Petroleum products sold to a purchaser if the seller
20is prohibited by federal law from charging tax to the
21purchaser.
22    (17) Tangible personal property sold to a common carrier by
23rail or motor that receives the physical possession of the
24property in Illinois and that transports the property, or
25shares with another common carrier in the transportation of the
26property, out of Illinois on a standard uniform bill of lading

 

 

SB2190- 50 -LRB097 10340 CEL 50550 b

1showing the seller of the property as the shipper or consignor
2of the property to a destination outside Illinois, for use
3outside Illinois.
4    (18) Legal tender, currency, medallions, or gold or silver
5coinage issued by the State of Illinois, the government of the
6United States of America, or the government of any foreign
7country, and bullion.
8    (19) Until July 1 2003, oil field exploration, drilling,
9and production equipment, including (i) rigs and parts of rigs,
10rotary rigs, cable tool rigs, and workover rigs, (ii) pipe and
11tubular goods, including casing and drill strings, (iii) pumps
12and pump-jack units, (iv) storage tanks and flow lines, (v) any
13individual replacement part for oil field exploration,
14drilling, and production equipment, and (vi) machinery and
15equipment purchased for lease; but excluding motor vehicles
16required to be registered under the Illinois Vehicle Code.
17    (20) Photoprocessing machinery and equipment, including
18repair and replacement parts, both new and used, including that
19manufactured on special order, certified by the purchaser to be
20used primarily for photoprocessing, and including
21photoprocessing machinery and equipment purchased for lease.
22    (21) Until July 1, 2003, coal exploration, mining,
23offhighway hauling, processing, maintenance, and reclamation
24equipment, including replacement parts and equipment, and
25including equipment purchased for lease, but excluding motor
26vehicles required to be registered under the Illinois Vehicle

 

 

SB2190- 51 -LRB097 10340 CEL 50550 b

1Code.
2    (22) Fuel and petroleum products sold to or used by an air
3carrier, certified by the carrier to be used for consumption,
4shipment, or storage in the conduct of its business as an air
5common carrier, for a flight destined for or returning from a
6location or locations outside the United States without regard
7to previous or subsequent domestic stopovers.
8    (23) A transaction in which the purchase order is received
9by a florist who is located outside Illinois, but who has a
10florist located in Illinois deliver the property to the
11purchaser or the purchaser's donee in Illinois.
12    (24) Fuel consumed or used in the operation of ships,
13barges, or vessels that are used primarily in or for the
14transportation of property or the conveyance of persons for
15hire on rivers bordering on this State if the fuel is delivered
16by the seller to the purchaser's barge, ship, or vessel while
17it is afloat upon that bordering river.
18    (25) Except as provided in item (25-5) of this Section, a
19motor vehicle sold in this State to a nonresident even though
20the motor vehicle is delivered to the nonresident in this
21State, if the motor vehicle is not to be titled in this State,
22and if a drive-away permit is issued to the motor vehicle as
23provided in Section 3-603 of the Illinois Vehicle Code or if
24the nonresident purchaser has vehicle registration plates to
25transfer to the motor vehicle upon returning to his or her home
26state. The issuance of the drive-away permit or having the

 

 

SB2190- 52 -LRB097 10340 CEL 50550 b

1out-of-state registration plates to be transferred is prima
2facie evidence that the motor vehicle will not be titled in
3this State.
4    (25-5) The exemption under item (25) does not apply if the
5state in which the motor vehicle will be titled does not allow
6a reciprocal exemption for a motor vehicle sold and delivered
7in that state to an Illinois resident but titled in Illinois.
8The tax collected under this Act on the sale of a motor vehicle
9in this State to a resident of another state that does not
10allow a reciprocal exemption shall be imposed at a rate equal
11to the state's rate of tax on taxable property in the state in
12which the purchaser is a resident, except that the tax shall
13not exceed the tax that would otherwise be imposed under this
14Act. At the time of the sale, the purchaser shall execute a
15statement, signed under penalty of perjury, of his or her
16intent to title the vehicle in the state in which the purchaser
17is a resident within 30 days after the sale and of the fact of
18the payment to the State of Illinois of tax in an amount
19equivalent to the state's rate of tax on taxable property in
20his or her state of residence and shall submit the statement to
21the appropriate tax collection agency in his or her state of
22residence. In addition, the retailer must retain a signed copy
23of the statement in his or her records. Nothing in this item
24shall be construed to require the removal of the vehicle from
25this state following the filing of an intent to title the
26vehicle in the purchaser's state of residence if the purchaser

 

 

SB2190- 53 -LRB097 10340 CEL 50550 b

1titles the vehicle in his or her state of residence within 30
2days after the date of sale. The tax collected under this Act
3in accordance with this item (25-5) shall be proportionately
4distributed as if the tax were collected at the 6.25% general
5rate imposed under this Act.
6    (25-7) Beginning on July 1, 2007, no tax is imposed under
7this Act on the sale of an aircraft, as defined in Section 3 of
8the Illinois Aeronautics Act, if all of the following
9conditions are met:
10        (1) the aircraft leaves this State within 15 days after
11    the later of either the issuance of the final billing for
12    the sale of the aircraft, or the authorized approval for
13    return to service, completion of the maintenance record
14    entry, and completion of the test flight and ground test
15    for inspection, as required by 14 C.F.R. 91.407;
16        (2) the aircraft is not based or registered in this
17    State after the sale of the aircraft; and
18        (3) the seller retains in his or her books and records
19    and provides to the Department a signed and dated
20    certification from the purchaser, on a form prescribed by
21    the Department, certifying that the requirements of this
22    item (25-7) are met. The certificate must also include the
23    name and address of the purchaser, the address of the
24    location where the aircraft is to be titled or registered,
25    the address of the primary physical location of the
26    aircraft, and other information that the Department may

 

 

SB2190- 54 -LRB097 10340 CEL 50550 b

1    reasonably require.
2    For purposes of this item (25-7):
3    "Based in this State" means hangared, stored, or otherwise
4used, excluding post-sale customizations as defined in this
5Section, for 10 or more days in each 12-month period
6immediately following the date of the sale of the aircraft.
7    "Registered in this State" means an aircraft registered
8with the Department of Transportation, Aeronautics Division,
9or titled or registered with the Federal Aviation
10Administration to an address located in this State.
11    This paragraph (25-7) is exempt from the provisions of
12Section 2-70.
13    (26) Semen used for artificial insemination of livestock
14for direct agricultural production.
15    (27) Horses, or interests in horses, registered with and
16meeting the requirements of any of the Arabian Horse Club
17Registry of America, Appaloosa Horse Club, American Quarter
18Horse Association, United States Trotting Association, or
19Jockey Club, as appropriate, used for purposes of breeding or
20racing for prizes. This item (27) is exempt from the provisions
21of Section 2-70, and the exemption provided for under this item
22(27) applies for all periods beginning May 30, 1995, but no
23claim for credit or refund is allowed on or after January 1,
242008 (the effective date of Public Act 95-88) for such taxes
25paid during the period beginning May 30, 2000 and ending on
26January 1, 2008 (the effective date of Public Act 95-88).

 

 

SB2190- 55 -LRB097 10340 CEL 50550 b

1    (28) Computers and communications equipment utilized for
2any hospital purpose and equipment used in the diagnosis,
3analysis, or treatment of hospital patients sold to a lessor
4who leases the equipment, under a lease of one year or longer
5executed or in effect at the time of the purchase, to a
6hospital that has been issued an active tax exemption
7identification number by the Department under Section 1g of
8this Act.
9    (29) Personal property sold to a lessor who leases the
10property, under a lease of one year or longer executed or in
11effect at the time of the purchase, to a governmental body that
12has been issued an active tax exemption identification number
13by the Department under Section 1g of this Act.
14    (30) Beginning with taxable years ending on or after
15December 31, 1995 and ending with taxable years ending on or
16before December 31, 2004, personal property that is donated for
17disaster relief to be used in a State or federally declared
18disaster area in Illinois or bordering Illinois by a
19manufacturer or retailer that is registered in this State to a
20corporation, society, association, foundation, or institution
21that has been issued a sales tax exemption identification
22number by the Department that assists victims of the disaster
23who reside within the declared disaster area.
24    (31) Beginning with taxable years ending on or after
25December 31, 1995 and ending with taxable years ending on or
26before December 31, 2004, personal property that is used in the

 

 

SB2190- 56 -LRB097 10340 CEL 50550 b

1performance of infrastructure repairs in this State, including
2but not limited to municipal roads and streets, access roads,
3bridges, sidewalks, waste disposal systems, water and sewer
4line extensions, water distribution and purification
5facilities, storm water drainage and retention facilities, and
6sewage treatment facilities, resulting from a State or
7federally declared disaster in Illinois or bordering Illinois
8when such repairs are initiated on facilities located in the
9declared disaster area within 6 months after the disaster.
10    (32) Beginning July 1, 1999, game or game birds sold at a
11"game breeding and hunting preserve area" as that term is or an
12"exotic game hunting area" as those terms are used in the
13Wildlife Code or at a hunting enclosure approved through rules
14adopted by the Department of Natural Resources. This paragraph
15is exempt from the provisions of Section 2-70.
16    (33) A motor vehicle, as that term is defined in Section
171-146 of the Illinois Vehicle Code, that is donated to a
18corporation, limited liability company, society, association,
19foundation, or institution that is determined by the Department
20to be organized and operated exclusively for educational
21purposes. For purposes of this exemption, "a corporation,
22limited liability company, society, association, foundation,
23or institution organized and operated exclusively for
24educational purposes" means all tax-supported public schools,
25private schools that offer systematic instruction in useful
26branches of learning by methods common to public schools and

 

 

SB2190- 57 -LRB097 10340 CEL 50550 b

1that compare favorably in their scope and intensity with the
2course of study presented in tax-supported schools, and
3vocational or technical schools or institutes organized and
4operated exclusively to provide a course of study of not less
5than 6 weeks duration and designed to prepare individuals to
6follow a trade or to pursue a manual, technical, mechanical,
7industrial, business, or commercial occupation.
8    (34) Beginning January 1, 2000, personal property,
9including food, purchased through fundraising events for the
10benefit of a public or private elementary or secondary school,
11a group of those schools, or one or more school districts if
12the events are sponsored by an entity recognized by the school
13district that consists primarily of volunteers and includes
14parents and teachers of the school children. This paragraph
15does not apply to fundraising events (i) for the benefit of
16private home instruction or (ii) for which the fundraising
17entity purchases the personal property sold at the events from
18another individual or entity that sold the property for the
19purpose of resale by the fundraising entity and that profits
20from the sale to the fundraising entity. This paragraph is
21exempt from the provisions of Section 2-70.
22    (35) Beginning January 1, 2000 and through December 31,
232001, new or used automatic vending machines that prepare and
24serve hot food and beverages, including coffee, soup, and other
25items, and replacement parts for these machines. Beginning
26January 1, 2002 and through June 30, 2003, machines and parts

 

 

SB2190- 58 -LRB097 10340 CEL 50550 b

1for machines used in commercial, coin-operated amusement and
2vending business if a use or occupation tax is paid on the
3gross receipts derived from the use of the commercial,
4coin-operated amusement and vending machines. This paragraph
5is exempt from the provisions of Section 2-70.
6    (35-5) Beginning August 23, 2001 and through June 30, 2011,
7food for human consumption that is to be consumed off the
8premises where it is sold (other than alcoholic beverages, soft
9drinks, and food that has been prepared for immediate
10consumption) and prescription and nonprescription medicines,
11drugs, medical appliances, and insulin, urine testing
12materials, syringes, and needles used by diabetics, for human
13use, when purchased for use by a person receiving medical
14assistance under Article V of the Illinois Public Aid Code who
15resides in a licensed long-term care facility, as defined in
16the Nursing Home Care Act, or a licensed facility as defined in
17the MR/DD Community Care Act.
18    (36) Beginning August 2, 2001, computers and
19communications equipment utilized for any hospital purpose and
20equipment used in the diagnosis, analysis, or treatment of
21hospital patients sold to a lessor who leases the equipment,
22under a lease of one year or longer executed or in effect at
23the time of the purchase, to a hospital that has been issued an
24active tax exemption identification number by the Department
25under Section 1g of this Act. This paragraph is exempt from the
26provisions of Section 2-70.

 

 

SB2190- 59 -LRB097 10340 CEL 50550 b

1    (37) Beginning August 2, 2001, personal property sold to a
2lessor who leases the property, under a lease of one year or
3longer executed or in effect at the time of the purchase, to a
4governmental body that has been issued an active tax exemption
5identification number by the Department under Section 1g of
6this Act. This paragraph is exempt from the provisions of
7Section 2-70.
8    (38) Beginning on January 1, 2002 and through June 30,
92011, tangible personal property purchased from an Illinois
10retailer by a taxpayer engaged in centralized purchasing
11activities in Illinois who will, upon receipt of the property
12in Illinois, temporarily store the property in Illinois (i) for
13the purpose of subsequently transporting it outside this State
14for use or consumption thereafter solely outside this State or
15(ii) for the purpose of being processed, fabricated, or
16manufactured into, attached to, or incorporated into other
17tangible personal property to be transported outside this State
18and thereafter used or consumed solely outside this State. The
19Director of Revenue shall, pursuant to rules adopted in
20accordance with the Illinois Administrative Procedure Act,
21issue a permit to any taxpayer in good standing with the
22Department who is eligible for the exemption under this
23paragraph (38). The permit issued under this paragraph (38)
24shall authorize the holder, to the extent and in the manner
25specified in the rules adopted under this Act, to purchase
26tangible personal property from a retailer exempt from the

 

 

SB2190- 60 -LRB097 10340 CEL 50550 b

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

 

 

SB2190- 61 -LRB097 10340 CEL 50550 b

1(i) hold an Air Agency Certificate and are empowered to operate
2an approved repair station by the Federal Aviation
3Administration, (ii) have a Class IV Rating, and (iii) conduct
4operations in accordance with Part 145 of the Federal Aviation
5Regulations. The exemption does not include aircraft operated
6by a commercial air carrier providing scheduled passenger air
7service pursuant to authority issued under Part 121 or Part 129
8of the Federal Aviation Regulations.
9    (41) Tangible personal property sold to a
10public-facilities corporation, as described in Section
1111-65-10 of the Illinois Municipal Code, for purposes of
12constructing or furnishing a municipal convention hall, but
13only if the legal title to the municipal convention hall is
14transferred to the municipality without any further
15consideration by or on behalf of the municipality at the time
16of the completion of the municipal convention hall or upon the
17retirement or redemption of any bonds or other debt instruments
18issued by the public-facilities corporation in connection with
19the development of the municipal convention hall. This
20exemption includes existing public-facilities corporations as
21provided in Section 11-65-25 of the Illinois Municipal Code.
22This paragraph is exempt from the provisions of Section 2-70.
23(Source: P.A. 95-88, eff. 1-1-08; 95-233, eff. 8-16-07; 95-304,
24eff. 8-20-07; 95-538, eff. 1-1-08; 95-707, eff. 1-11-08;
2595-876, eff. 8-21-08; 96-116, eff. 7-31-09; 96-339, eff.
267-1-10; 96-532, eff. 8-14-09; 96-759, eff. 1-1-10; 96-1000,

 

 

SB2190- 62 -LRB097 10340 CEL 50550 b

1eff. 7-2-10.)
 
2    Section 25. The Wildlife Code is amended by changing
3Sections 1.2s, 1.2t, 2.2, 2.3 and 3.5 and by adding Section
42.2a as follows:
 
5    (520 ILCS 5/1.2s)  (from Ch. 61, par. 1.2s)
6    Sec. 1.2s. "Wild" means not ordinarily domesticated, and
7ordinarily living unconfined in a state of nature without the
8care of man.
9(Source: P.A. 85-152.)
 
10    (520 ILCS 5/1.2t)  (from Ch. 61, par. 1.2t)
11    Sec. 1.2t. "Wildlife" means any bird or mammal that are by
12nature wild by way of distinction from those that are naturally
13tame and are ordinarily living unconfined in a state of nature
14without the care of man including all species covered by this
15Act.
16(Source: P.A. 81-382.)
 
17    (520 ILCS 5/2.2)  (from Ch. 61, par. 2.2)
18    Sec. 2.2. This Act shall apply only to the wild birds and
19parts of wild birds (including, but not limited to, their nests
20and eggs), and wild mammals and parts of wild mammals, which
21shall include their green hides, in the State of Illinois, or
22which may be brought into the State. , that are hereby defined

 

 

SB2190- 63 -LRB097 10340 CEL 50550 b

1as follows:
2    Wildlife protected by this Act, hereby defined as protected
3species, include the following wild species and all wild
4species contained in listed families, including, but not
5limited to, groups of wild species preceding each family name:
6All birds, both game and non-game (except the House Sparrow,
7Passer domesticus; European Starling, Sturnus vulgaris; and
8Rock Pigeon, Dove or Domestic Pigeon, Columba livia; Purple
9Swamphen, Porphyrio porphyio; or Muscovy Duck, Cairina
10moschata). GAME BIRDS-Ruffed grouse, Bonasa umbellus;
11Sharp-tailed grouse, Tympanuchus Pediocetes phasianellus;
12Northern Bobwhite quail, Colinus virginianus; Gray Hungarian
13Partridge, Perdix perdix; Chukar Partridge, Alectoris chukar
14graeca; Ring-necked Pheasant, Phasianus colchicus; Greater
15Prairie Chicken, Tympanuchus cupido; Wild Turkey, Meleagris
16gallopavo. MIGRATORY GAME BIRDS-Waterfowl including brant,
17wild ducks, geese, and swans, Anatidae; wild species of the
18families Rallidae, Scolopacidae, Columbidae, and Corvidae that
19may be legally hunted as provided for in Section 2.18 of this
20Act rails, gallinules and coots, Rallidae; snipe, Gallinago
21gallinago; woodcock, Scolopax minor; pigeons, including doves
22and wild pigeons (except domestic pigeons), Columbidae; and
23crows, Corvidae. RESIDENT AND MIGRATORY NON-GAME BIRDS-Loons,
24Gaviidae; grebes, Podicipedidae; pelicans, Pelecanidae;
25gannets, Sulidae; cormorants, Phalacrocoracidae; anhingas,
26Anhingidae; frigatebirds, Fregatidae; herons, bitterns and

 

 

SB2190- 64 -LRB097 10340 CEL 50550 b

1egrets, Ardeidae; ibises and spoonbills, Threskiornithidae;
2storks, Ciconiidae; vultures, Cathartidae; kites, hawks,
3ospreys, and eagles, Accipitridae; ospreys, Pandionidae;
4falcons, merlins, and kestrels including the Peregrine Falcon,
5Falconidae; rails, gallinules, and moorhens, which may not be
6legally hunted, Rallidae; cranes, Gruidae; rails and
7gallinules, Rallidae; all shorebirds that may not be legally
8hunted, of the families Charadriidae, Scolopacidae, and
9Recurvirostridae and Phalaropodidae; jaegers, Stercorariidae;
10gulls, and terns, jaegers, skimmers, and kittiwakes, Laridae;
11dovekies and murrelets, Alcidae; doves and pigeons, which may
12not be legally hunted, Columbidae; cuckoos and anis, Cuculidae;
13owls, Tytonidae and Strigidae; whip-poor-wills,
14chuck-will's-widows, and nighthawks, Caprimulgidae; swifts,
15Apodidae; hummingbirds, Trochilidae, Kingfishers, Alcedinidae;
16woodpeckers, flickers, and sapsuckers, Picidae; kingbirds,
17pewees, phoebes, and flycatchers, Tyrannidae shrikes,
18Laniidae; vireos, Vireonidae; magpies, ravens, and jays,
19Corvidae; larks, Alaudidae; swallows and martins,
20Hirundinidae; crows, magpies and jays, Corvidae; chickadees
21and titmice, Paridae; nuthatches, Sittidae; creepers,
22Certhiidae; wrens, Troglodytidae; kinglets, Regulidae;
23gnatcatchers, Sylviidae mockingbirds, catbirds and thrashers,
24Mimidae; robins, bluebirds, solitaires, veerys, and thrushes,
25Turdidae; mockingbirds, catbirds, and thrashers, Mimidae
26gnatcatchers and kinglets, Sylviidae; pipits, Motacillidae;

 

 

SB2190- 65 -LRB097 10340 CEL 50550 b

1waxwings, Bombycillidae; shrikes, Laniidae; vireos,
2Vireonidae; warblers, parulas, redstarts, ovenbirds,
3waterthrushes, yellowthroats, and chats, Parulidae; tanagers,
4Thraupidae; towhees, longspurs, sparrows, buntings, and
5juncos, Emberizidae; dickcissels, cardinals, buntings, and
6grosbeaks, Cardinalidae European Tree Sparrow, Passer
7montanus; blackbirds, meadowlarks, bobolinks, grackles,
8cowbirds, and orioles, Icteridae; tanagers, thraupidae;
9cardinals, grosbeaks, finches, crossbills, redpolls, towhees,
10dickcissels, sparrows, juncos, buntings and siskins longspurs,
11Fringillidae. GAME MAMMALS-Woodchuck, Marmota monax; Gray
12squirrel, Sciurus carolinensis; Fox squirrel, Sciurus niger;
13White-tailed jackrabbit, Lepus townsendii; Eastern cottontail,
14Sylvilagus floridanus; Swamp rabbit, Sylvilagus aquaticus;
15White-tailed deer, Odocoileus virginianus. FUR-BEARING
16MAMMALS-Muskrat, Ondatra zibethicus; Beaver, Castor
17canadensis; Raccoon, Procyon lotor; Opossum, Didelphis
18virginiana marsupialis; Least weasel, Mustela nivalis rixosa;
19Long-tailed weasel, Mustela frenata; Mink, Mustela vison;
20River otter, Lontra Lutra canadensis; Striped skunk, Mephitis
21mephitis; Badger, Taxidea taxus; Red fox, Vulpes vulpes; Gray
22fox, Urocyon cinereoargenteus cinereoagenteus; Coyote, Canis
23latrans; Bobcat, Lynx rufus. OTHER MAMMALS-Flying squirrel,
24Glaucomys volans; Red squirrel, Tamiasciurus hudsonicus;
25Eastern Woodrat, Neotoma floridana; Golden Mouse, Ochrotomys
26nuttalli; Rice Rat, Oryzomys palustris; Franklin's Ground

 

 

SB2190- 66 -LRB097 10340 CEL 50550 b

1Squirrel, Spermophilus franklinii; Gray Wolf, Canis Lupus;
2American black bear, Ursus americanus; Cougar, Puma concolor;
3Bats, Vespertilionidae.
4    It shall be unlawful for any person at any time to take,
5possess, sell, or offer for sale, propagate, or release into
6the wild, any of these wild birds (dead or alive) and parts of
7wild birds (including, but not limited to, their nests and
8eggs), wild mammals (dead or alive) and parts of wild mammals,
9including their green hides contrary to the provisions of this
10Act. However, nothing in this Act shall prohibit bona-fide
11public or state scientific, educational or zoological
12institutions from receiving, holding and displaying protected
13species wildlife specimens that were salvaged or legally
14obtained.
15    It shall be unlawful for any person to bring into the State
16of Illinois for the purpose of holding, releasing, propagating
17or selling any other living wild animal not covered by this Act
18without first obtaining a permit from the Director. The permit
19shall be granted only upon satisfactory proof that the specific
20animals intended to be imported are free of communicable
21disease at the time of importation, will not become a nuisance,
22and will not cause damage to any existing wild or domestic
23species. Application for this permit shall be filed with the
24Director not less than 30 days in advance of the proposed date
25of importation. The Director may incorporate in the permit any
26restrictions as he may deem appropriate. These provisions shall

 

 

SB2190- 67 -LRB097 10340 CEL 50550 b

1not apply to any animal imported into this State for the
2purpose of being confined and exhibited in any zoo or other
3public display of animals nor to any other animals or groups of
4animals that the Department of Natural Resources may exempt by
5administrative rule.
6    It shall be unlawful for any person to take any other
7living wildlife wild animal not covered by this Act without the
8permission of the landowner or tenant.
9(Source: P.A. 95-331, eff. 8-21-07.)
 
10    (520 ILCS 5/2.2a new)
11    Sec. 2.2a. Invasive and exotic wild animals. The Department
12may prohibit or limit the importation, possession, release into
13the wild, take, commercialization of take, sale, and
14propagation of wild mammals, wild birds, and feral livestock
15that are not defined as protected species in Section 2.2 of
16this Act, to reduce risks of communicable diseases, nuisances,
17and damages to wild or domestic species, agricultural crops,
18property, and environment. The Department shall set forth
19applicable regulations in an administrative rule. Nothing in
20this Act shall prohibit bona-fide public or State scientific,
21educational, or zoological institutions from receiving,
22holding, and displaying unprotected species that were salvaged
23or legally obtained.
24    Nothing in this Section shall be construed to criminalize
25the accidental escape of domestic livestock.
 

 

 

SB2190- 68 -LRB097 10340 CEL 50550 b

1    (520 ILCS 5/2.3)  (from Ch. 61, par. 2.3)
2    Sec. 2.3. Release of Wildlife - Permission. It shall be
3unlawful to release from captivity any live bird or mammal,
4either indigenous or non-indigenous in this State and that is
5ordinarily considered a wildlife species protected by this Act,
6except as provided in Sections 2.2, 2.4, 2.34, 2.37, 3.23 and
73.29, anywhere in this State without first securing the written
8permission of the Department to do so. The Department may set
9forth applicable regulations by administrative rule.
10(Source: P.A. 84-150.)
 
11    (520 ILCS 5/3.5)  (from Ch. 61, par. 3.5)
12    Sec. 3.5. Penalties; probation.
13    (a) Any person who violates any of the provisions of
14Section 2.36a, including administrative rules, shall be guilty
15of a Class 3 felony, except as otherwise provided in subsection
16(b) of this Section and subsection (a) of Section 2.36a.
17    (b) Whenever any person who has not previously been
18convicted of, or placed on probation or court supervision for,
19any offense under Section 1.22, 2.36, or 2.36a or subsection
20(i) or (cc) of Section 2.33, the court may, without entering a
21judgment and with the person's consent, sentence the person to
22probation for a violation of Section 2.36a.
23        (1) When a person is placed on probation, the court
24    shall enter an order specifying a period of probation of 24

 

 

SB2190- 69 -LRB097 10340 CEL 50550 b

1    months and shall defer further proceedings in the case
2    until the conclusion of the period or until the filing of a
3    petition alleging violation of a term or condition of
4    probation.
5        (2) The conditions of probation shall be that the
6    person:
7            (A) Not violate any criminal statute of any
8        jurisdiction.
9            (B) Perform no less than 30 hours of community
10        service, provided community service is available in
11        the jurisdiction and is funded and approved by the
12        county board.
13        (3) The court may, in addition to other conditions:
14            (A) Require that the person make a report to and
15        appear in person before or participate with the court
16        or courts, person, or social service agency as directed
17        by the court in the order of probation.
18            (B) Require that the person pay a fine and costs.
19            (C) Require that the person refrain from
20        possessing a firearm or other dangerous weapon.
21            (D) Prohibit the person from associating with any
22        person who is actively engaged in any of the activities
23        regulated by the permits issued or privileges granted
24        by the Department of Natural Resources.
25        (4) Upon violation of a term or condition of probation,
26    the court may enter a judgment on its original finding of

 

 

SB2190- 70 -LRB097 10340 CEL 50550 b

1    guilt and proceed as otherwise provided.
2        (5) Upon fulfillment of the terms and conditions of
3    probation, the court shall discharge the person and dismiss
4    the proceedings against the person.
5        (6) A disposition of probation is considered to be a
6    conviction for the purposes of imposing the conditions of
7    probation, for appeal, and for administrative revocation
8    and suspension of licenses and privileges; however,
9    discharge and dismissal under this Section is not a
10    conviction for purposes of disqualification or
11    disabilities imposed by law upon conviction of a crime.
12        (7) Discharge and dismissal under this Section may
13    occur only once with respect to any person.
14        (8) If a person is convicted of an offense under this
15    Act within 5 years subsequent to a discharge and dismissal
16    under this Section, the discharge and dismissal under this
17    Section shall be admissible in the sentencing proceeding
18    for that conviction as a factor in aggravation.
19        (9) The Circuit Clerk shall notify the Department of
20    State Police of all persons convicted of or placed under
21    probation for violations of Section 2.36a.
22    (c) Any person who violates any of the provisions of
23Sections 2.9, 2.11, 2.16, 2.18, 2.24, 2.25, 2.26, 2.29, 2.30,
242.31, 2.32, 2.33 (except subsections (g), (i), (o), (p), (y),
25and (cc)), 2.33-1, 2.33a, 3.3, 3.4, 3.11 through 3.16, 3.19,
263.20, 3.21 (except subsections (b), (c), (d), (e), (f), (f.5),

 

 

SB2190- 71 -LRB097 10340 CEL 50550 b

1(g), (h), and (i)), 3.24, 3.25, and 3.26 (except subsection
2(f)), including administrative rules, shall be guilty of a
3Class B misdemeanor.
4    A person who violates Section 2.33b by using any computer
5software or service to remotely control a weapon that takes
6wildlife by remote operation is guilty of a Class B
7misdemeanor. A person who violates Section 2.33b by
8facilitating a violation of Section 2.33b, including an owner
9of land in which remote control hunting occurs, a computer
10programmer who designs a program or software to facilitate
11remote control hunting, or a person who provides weapons or
12equipment to facilitate remote control hunting, is guilty of a
13Class A misdemeanor.
14    Any person who violates any of the provisions of Sections
151.22, 2.2a, 2.3, 2.4, 2.36 and 2.38, including administrative
16rules, shall be guilty of a Class A misdemeanor. Any second or
17subsequent violations of Sections 2.4 and 2.36 shall be a Class
184 felony.
19    Any person who violates any of the provisions of this Act,
20including administrative rules, during such period when his
21license, privileges, or permit is revoked or denied by virtue
22of Section 3.36, shall be guilty of a Class A misdemeanor.
23    Any person who violates subsection (g), (i), (o), (p), (y),
24or (cc) of Section 2.33 shall be guilty of a Class A
25misdemeanor and subject to a fine of no less than $500 and no
26more than $5,000 in addition to other statutory penalties. In

 

 

SB2190- 72 -LRB097 10340 CEL 50550 b

1addition, the Department shall suspend the privileges, under
2this Act, of any person found guilty of violating Section
32.33(cc) for a period of not less than one year.
4    Any person who violates any other of the provisions of this
5Act including administrative rules, unless otherwise stated,
6shall be guilty of a petty offense. Offenses committed by
7minors under the direct control or with the consent of a parent
8or guardian may subject the parent or guardian to the penalties
9prescribed in this Section.
10    In addition to any fines imposed pursuant to the provisions
11of this Section or as otherwise provided in this Act, any
12person found guilty of unlawfully taking or possessing any
13species protected by this Act, shall be assessed a civil
14penalty for such species in accordance with the values
15prescribed in Section 2.36a of this Act. This civil penalty
16shall be imposed by the Circuit Court for the county within
17which the offense was committed at the time of the conviction.
18All penalties provided for in this Section shall be remitted to
19the Department in accordance with the same provisions provided
20for in Section 1.18 of this Act.
21(Source: P.A. 94-222, eff. 7-14-05; 95-13, eff. 1-1-08; 95-196,
22eff. 1-1-08; 95-283, eff. 8-20-07; 95-876, eff. 8-21-08.)
 
23    (520 ILCS 5/3.34 rep.)
24    Section 30. The Wildlife Code is amended by repealing
25Section 3.34.
 

 

 

SB2190- 73 -LRB097 10340 CEL 50550 b

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