Full Text of SB0716 94th General Assembly
SB0716sam001 94TH GENERAL ASSEMBLY
|
Sen. Don Harmon
Filed: 4/11/2005
|
|
09400SB0716sam001 |
|
LRB094 08554 BDD 44845 a |
|
| 1 |
| AMENDMENT TO SENATE BILL 716
| 2 |
| AMENDMENT NO. ______. Amend Senate Bill 716 by replacing | 3 |
| everything after the enacting clause with the following:
| 4 |
| "Section 5. The Use Tax Act is amended by changing Section | 5 |
| 2a as follows:
| 6 |
| (35 ILCS 105/2a) (from Ch. 120, par. 439.2a)
| 7 |
| Sec. 2a. Pollution control facilities.
| 8 |
| (a) As used in this subsection (a), "pollution control | 9 |
| facilities" means any system, method,
construction, device or | 10 |
| appliance appurtenant thereto sold or used or
intended for the | 11 |
| primary purpose of eliminating, preventing, or reducing
air and | 12 |
| water pollution as the term "air pollution" or "water | 13 |
| pollution" is
defined in the "Environmental Protection Act", | 14 |
| enacted by the 76th General
Assembly, or for the primary | 15 |
| purpose of treating, pretreating, modifying or
disposing of any | 16 |
| potential solid, liquid or gaseous pollutant which if
released | 17 |
| without such treatment, pretreatment, modification or disposal
| 18 |
| might be harmful, detrimental or offensive to human, plant or | 19 |
| animal life,
or to property.
| 20 |
| Until July 1, 2003, the purchase, employment and transfer | 21 |
| of such
tangible personal property
as pollution control | 22 |
| facilities is not a purchase, use or sale of tangible
personal | 23 |
| property. | 24 |
| (b) Beginning July 1, 2005, tangible personal property that |
|
|
|
09400SB0716sam001 |
- 2 - |
LRB094 08554 BDD 44845 a |
|
| 1 |
| is certified by the Pollution Control Board as a "pollution | 2 |
| control facility", as that term is defined in Section 11-10 of | 3 |
| the Property Tax Code, is exempt from the tax imposed by this | 4 |
| Act if the property is used as part of a livestock management | 5 |
| facility or a livestock waste handling facility (i) that has | 6 |
| been approved by the Department of Agriculture under the | 7 |
| provisions of the Livestock Management Facilities Act and (ii) | 8 |
| that is located within an agricultural area established by a | 9 |
| county under the Agricultural Areas Conservation and | 10 |
| Protection Act. | 11 |
| To document this exemption, a purchaser must provide the | 12 |
| retailer with a copy of the certification issued by the | 13 |
| Pollution Control Board, along with a certification, verified | 14 |
| by the purchaser, that the tangible personal property will be | 15 |
| used primarily as a pollution control facility in an approved | 16 |
| livestock management facility or livestock waste handling | 17 |
| facility located in an agricultural area. | 18 |
| The provisions of this subsection (b) are exempt from | 19 |
| Section 3-90.
| 20 |
| (Source: P.A. 93-24, eff. 6-20-03.)
| 21 |
| Section 10. The Service Use Tax Act is amended by changing | 22 |
| Section 2a as follows:
| 23 |
| (35 ILCS 110/2a) (from Ch. 120, par. 439.32a)
| 24 |
| Sec. 2a. Pollution control facilities.
| 25 |
| (a) As used in this subsection (a), "pollution control | 26 |
| facilities" means any system, method,
construction, device or | 27 |
| appliance appurtenant thereto used in this State
acquired as an | 28 |
| incident to the purchase of a service from a serviceman for
the | 29 |
| primary purpose of eliminating, preventing, or reducing air and | 30 |
| water
pollution as the term "air pollution" or "water | 31 |
| pollution" is defined in
the "Environmental Protection Act", | 32 |
| enacted by the 76th General Assembly,
or for the primary |
|
|
|
09400SB0716sam001 |
- 3 - |
LRB094 08554 BDD 44845 a |
|
| 1 |
| purpose of treating, pretreating, modifying or disposing
of any | 2 |
| potential solid, liquid or gaseous pollutant which if released
| 3 |
| without such treatment, pretreatment, modification or disposal | 4 |
| might be
harmful, detrimental or offensive to human, plant or | 5 |
| animal life, or to
property.
| 6 |
| Until July 1, 2003, the purchase, employment or transfer of | 7 |
| such tangible
personal property
as pollution control | 8 |
| facilities is not a purchase, use or sale of service
or of | 9 |
| tangible personal property within the meaning of this Act. | 10 |
| (b) Beginning July 1, 2005, tangible personal property that | 11 |
| is certified by the Pollution Control Board as a "pollution | 12 |
| control facility", as that term is defined in Section 11-10 of | 13 |
| the Property Tax Code, is exempt from the tax imposed by this | 14 |
| Act if the property is used as part of a livestock management | 15 |
| facility or a livestock waste handling facility (i) that has | 16 |
| been approved by the Department of Agriculture under the | 17 |
| provisions of the Livestock Management Facilities Act and (ii) | 18 |
| that is located within an agricultural area established by a | 19 |
| county under the Agricultural Areas Conservation and | 20 |
| Protection Act. | 21 |
| To document this exemption, a purchaser must provide the | 22 |
| retailer with a copy of the certification issued by the | 23 |
| Pollution Control Board, along with a certification, verified | 24 |
| by the purchaser, that the tangible personal property will be | 25 |
| used primarily as a pollution control facility in an approved | 26 |
| livestock management facility or livestock waste handling | 27 |
| facility located in an agricultural area. | 28 |
| The provisions of this subsection (b) are exempt from | 29 |
| Section 3-75.
| 30 |
| (Source: P.A. 93-24, eff. 6-20-03.)
| 31 |
| Section 15. The Service Occupation Tax Act is amended by | 32 |
| changing Section 2a as follows:
|
|
|
|
09400SB0716sam001 |
- 4 - |
LRB094 08554 BDD 44845 a |
|
| 1 |
| (35 ILCS 115/2a) (from Ch. 120, par. 439.102a)
| 2 |
| Sec. 2a. Pollution control facilities.
| 3 |
| (a) As used in this subsection (a), "pollution control | 4 |
| facilities" means any system, method,
construction, device or | 5 |
| appliance appurtenant thereto transferred by a
serviceman for | 6 |
| the primary purpose of eliminating, preventing, or reducing
air | 7 |
| and water pollution as the term "air pollution" or "water | 8 |
| pollution" is
defined in the "Environmental Protection Act", | 9 |
| enacted by the 76th General
Assembly, or for the primary | 10 |
| purpose of treating, pretreating, modifying or
disposing of any | 11 |
| potential solid, liquid or gaseous pollutant which if
released | 12 |
| without such treatment, pretreatment, modification or disposal
| 13 |
| might be harmful, detrimental or offensive to human, plant or | 14 |
| animal life,
or to property.
| 15 |
| Until July 1, 2003, the purchase, employment and transfer | 16 |
| of such
tangible personal property
as pollution control | 17 |
| facilities shall not be deemed to be a purchase, use
or sale of | 18 |
| service or of tangible personal property, but shall be deemed | 19 |
| to
be intangible personal property. | 20 |
| (b) Beginning July 1, 2005, tangible personal property that | 21 |
| is certified by the Pollution Control Board as a "pollution | 22 |
| control facility", as that term is defined in Section 11-10 of | 23 |
| the Property Tax Code, is exempt from the tax imposed by this | 24 |
| Act if the property is used as part of a livestock management | 25 |
| facility or a livestock waste handling facility (i) that has | 26 |
| been approved by the Department of Agriculture under the | 27 |
| provisions of the Livestock Management Facilities Act and (ii) | 28 |
| that is located within an agricultural area established by a | 29 |
| county under the Agricultural Areas Conservation and | 30 |
| Protection Act. | 31 |
| To document this exemption, a purchaser must provide the | 32 |
| retailer with a copy of the certification issued by the | 33 |
| Pollution Control Board, along with a certification, verified | 34 |
| by the purchaser, that the tangible personal property will be |
|
|
|
09400SB0716sam001 |
- 5 - |
LRB094 08554 BDD 44845 a |
|
| 1 |
| used primarily as a pollution control facility in an approved | 2 |
| livestock management facility or livestock waste handling | 3 |
| facility located in an agricultural area. | 4 |
| The provisions of this subsection (b) are exempt from | 5 |
| Section 3-55.
| 6 |
| (Source: P.A. 93-24, eff. 6-20-03.)
| 7 |
| Section 20. The Retailers' Occupation Tax Act is amended by | 8 |
| changing Sections 1a and 5k as follows:
| 9 |
| (35 ILCS 120/1a) (from Ch. 120, par. 440a)
| 10 |
| Sec. 1a. Pollution control facilities.
| 11 |
| (a) As used in this subsection (a), "pollution control | 12 |
| facilities" means any system, method,
construction, device or | 13 |
| appliance appurtenant thereto sold or used or
intended for the | 14 |
| primary purpose of eliminating, preventing, or reducing
air and | 15 |
| water pollution as the term "air pollution" or "water | 16 |
| pollution" is
defined in the "Environmental Protection Act", | 17 |
| enacted by the 76th General
Assembly, or for the primary | 18 |
| purpose of treating, pretreating, modifying or
disposing of any | 19 |
| potential solid, liquid or gaseous pollutant which if
released | 20 |
| without such treatment, pretreatment, modification or disposal
| 21 |
| might be harmful, detrimental or offensive to human, plant or | 22 |
| animal life,
or to property.
| 23 |
| Until July 1, 2003, the purchase, employment and transfer | 24 |
| of such
tangible personal property
as pollution control | 25 |
| facilities is not a purchase, use or sale of tangible
personal | 26 |
| property. | 27 |
| (b) Beginning July 1, 2005, tangible personal property that | 28 |
| is certified by the Pollution Control Board as a "pollution | 29 |
| control facility", as that term is defined in Section 11-10 of | 30 |
| the Property Tax Code, is exempt from the tax imposed by this | 31 |
| Act if the property is used as part of a livestock management | 32 |
| facility or a livestock waste handling facility (i) that has |
|
|
|
09400SB0716sam001 |
- 6 - |
LRB094 08554 BDD 44845 a |
|
| 1 |
| been approved by the Department of Agriculture under the | 2 |
| provisions of the Livestock Management Facilities Act and (ii) | 3 |
| that is located within an agricultural area established by a | 4 |
| county under the Agricultural Areas Conservation and | 5 |
| Protection Act. | 6 |
| To document this exemption, a purchaser must provide the | 7 |
| retailer with a copy of the certification issued by the | 8 |
| Pollution Control Board, along with a certification, verified | 9 |
| by the purchaser, that the tangible personal property will be | 10 |
| used primarily as a pollution control facility in an approved | 11 |
| livestock management facility or livestock waste handling | 12 |
| facility located in an agricultural area. | 13 |
| The provisions of this subsection (b) are exempt from | 14 |
| Section 2-70.
| 15 |
| (Source: P.A. 93-24, eff. 6-20-03.)
| 16 |
| (35 ILCS 120/5k) (from Ch. 120, par. 444k)
| 17 |
| Sec. 5k. Building materials exemption ; enterprise zones | 18 |
| and agricultural areas . | 19 |
| (a) Each retailer who makes a qualified sale of building
| 20 |
| materials
to be incorporated into real estate in an enterprise | 21 |
| zone
established by a county or municipality under the Illinois | 22 |
| Enterprise Zone
Act
by remodeling,
rehabilitation or new | 23 |
| construction, may deduct receipts from such sales
when | 24 |
| calculating the tax imposed by this Act.
For purposes of this | 25 |
| Section, "qualified sale" means a sale of building
materials | 26 |
| that will be incorporated into real estate as part of a | 27 |
| building
project for which a Certificate of Eligibility for | 28 |
| Sales Tax Exemption has been
issued by the administrator of the | 29 |
| enterprise zone in which the building
project is located. To | 30 |
| document the exemption allowed under this Section, the
retailer | 31 |
| must obtain from the purchaser a copy of the Certificate of
| 32 |
| Eligibility for Sales Tax Exemption issued by the administrator | 33 |
| of the
enterprise zone into which the building materials will |
|
|
|
09400SB0716sam001 |
- 7 - |
LRB094 08554 BDD 44845 a |
|
| 1 |
| be incorporated. The
Certificate of Eligibility for Sales Tax | 2 |
| Exemption must contain:
| 3 |
| (1) a statement that the building project identified in | 4 |
| the Certificate
meets all the requirements for the building | 5 |
| material exemption contained in the
enterprise zone | 6 |
| ordinance of the jurisdiction in which the building project | 7 |
| is
located;
| 8 |
| (2) the location or address of the building project; | 9 |
| and
| 10 |
| (3) the signature of the administrator of the | 11 |
| enterprise zone in which the
building project is located.
| 12 |
| In addition, the retailer must obtain certification from the | 13 |
| purchaser that
contains:
| 14 |
| (1) a statement that the building materials are being | 15 |
| purchased for
incorporation into real estate located in an | 16 |
| Illinois enterprise zone;
| 17 |
| (2) the location or address of the real estate into | 18 |
| which the building
materials will be incorporated;
| 19 |
| (3) the name of the enterprise zone in which that real | 20 |
| estate is located;
| 21 |
| (4) a description of the building materials being | 22 |
| purchased; and
| 23 |
| (5) the purchaser's signature and date of purchase.
| 24 |
| The deduction allowed by
this Section for the sale of building | 25 |
| materials may be limited, to the
extent authorized by | 26 |
| ordinance, adopted after the effective date of this
amendatory | 27 |
| Act of 1992, by the municipality or county that created the
| 28 |
| enterprise zone
into which the
building materials will be | 29 |
| incorporated.
The ordinance, however, may neither require nor | 30 |
| prohibit the purchase of
building materials from any retailer | 31 |
| or class of retailers in order to qualify
for the exemption | 32 |
| allowed under this Section. | 33 |
| (b) Beginning July 1, 2005, each retailer who makes a | 34 |
| qualified sale of building materials to be incorporated into |
|
|
|
09400SB0716sam001 |
- 8 - |
LRB094 08554 BDD 44845 a |
|
| 1 |
| real estate as part of a livestock management facility, | 2 |
| livestock pasture operation, or livestock waste handling | 3 |
| facility located in an agricultural area established by a | 4 |
| county under the Agricultural Areas Conservation and | 5 |
| Protection Act by new construction, may deduct receipts from | 6 |
| those sales when calculating the tax imposed by this Act. For | 7 |
| purposes of this subsection, "qualified sale" means a sale of | 8 |
| building materials that will be incorporated into real estate | 9 |
| (i) in a livestock management facility or livestock waste | 10 |
| handling facility that has been approved by the Department of | 11 |
| Agriculture under the provisions of the Livestock Management | 12 |
| Facilities Act or (ii) in a livestock pasture operation that is | 13 |
| not subject to the Livestock Management Facilities Act, as | 14 |
| provided in the definition of "livestock management facility" | 15 |
| in that Act. For purposes of this subsection, the terms | 16 |
| "livestock management facility" and "livestock waste handling | 17 |
| facility" have the meanings set forth in Sections 10.30 and | 18 |
| 10.40 of the Livestock Management Facilities Act. | 19 |
| To be eligible for the exemption under this subsection, the | 20 |
| livestock management facility, livestock pasture operation, or | 21 |
| livestock waste handling facility must be located within an | 22 |
| agriculture area established by a county pursuant to the | 23 |
| provisions of the Agricultural Areas Conservation and | 24 |
| Protection Act. To document the exemption allowed under this | 25 |
| subsection, the retailer must obtain from the purchaser a copy | 26 |
| of a Certificate of Eligibility for Sales Tax Exemption issued | 27 |
| by the Department of Agriculture, based on information provided | 28 |
| to the Department of Agriculture by the county board governing | 29 |
| the agricultural area into which the building materials will be | 30 |
| incorporated. The Certificate of Eligibility for Sales Tax | 31 |
| Exemption must contain: | 32 |
| (1) a certification by the Department of Agriculture | 33 |
| (i) that the livestock management facility, livestock | 34 |
| pasture operation, or livestock waste handling facility |
|
|
|
09400SB0716sam001 |
- 9 - |
LRB094 08554 BDD 44845 a |
|
| 1 |
| has been approved by the Department of Agriculture under | 2 |
| the provisions of the Livestock Management Facilities Act | 3 |
| or (ii) that the facility is otherwise exempt from such | 4 |
| approval; | 5 |
| (2) the location or address of the livestock management | 6 |
| facility, livestock pasture operation, or livestock waste | 7 |
| handling facility; and | 8 |
| (3) a certification by the Department of Agriculture | 9 |
| that the livestock management facility, livestock pasture | 10 |
| operation, or livestock waste handling facility is located | 11 |
| within an agricultural area established by a county under | 12 |
| the provisions of the Agricultural Areas Conservation and | 13 |
| Protection Act and reported by the county to the Department | 14 |
| of Agriculture. | 15 |
| In addition, the retailer must obtain certification from the | 16 |
| purchaser that contains: | 17 |
| (1) a statement that the building materials are being | 18 |
| purchased for incorporation into real estate at a livestock | 19 |
| management facility, livestock pasture operation, or | 20 |
| livestock waste handling facility that has been approved by | 21 |
| the Department of Agriculture or that is exempt from | 22 |
| approval and that is located in an Illinois agricultural | 23 |
| area; | 24 |
| (2) the location or address of the livestock management | 25 |
| facility, livestock pasture operation, or livestock waste | 26 |
| handling facility into which the building materials will be | 27 |
| incorporated; | 28 |
| (3) the name of the agricultural area in which the | 29 |
| livestock management facility, livestock pasture | 30 |
| operation, or livestock waste handling facility is | 31 |
| located; | 32 |
| (4) a description of the building materials being | 33 |
| purchased; and | 34 |
| (5) the purchaser's signature and date of purchase.
|
|
|
|
09400SB0716sam001 |
- 10 - |
LRB094 08554 BDD 44845 a |
|
| 1 |
| (c) The provisions of this Section
are exempt from Section
| 2 |
| 2-70.
| 3 |
| (Source: P.A. 91-51, eff. 6-30-99; 91-954, eff. 1-1-02; 92-484, | 4 |
| eff.
8-23-01; 92-779, eff. 8-6-02.)
| 5 |
| Section 99. Effective date. This Act takes effect upon | 6 |
| becoming law.".
|
|