Illinois General Assembly - Full Text of SB0058
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Full Text of SB0058  102nd General Assembly

SB0058ham001 102ND GENERAL ASSEMBLY

Rep. Marcus C. Evans, Jr.

Filed: 5/29/2021

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 58

2    AMENDMENT NO. ______. Amend Senate Bill 58 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Use Tax Act is amended by changing Section
52 as follows:
 
6    (35 ILCS 105/2)  (from Ch. 120, par. 439.2)
7    Sec. 2. Definitions.
8    "Use" means the exercise by any person of any right or
9power over tangible personal property incident to the
10ownership of that property, except that it does not include
11the sale of such property in any form as tangible personal
12property in the regular course of business to the extent that
13such property is not first subjected to a use for which it was
14purchased, and does not include the use of such property by its
15owner for demonstration purposes: Provided that the property
16purchased is deemed to be purchased for the purpose of resale,

 

 

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1despite first being used, to the extent to which it is resold
2as an ingredient of an intentionally produced product or
3by-product of manufacturing. "Use" does not mean the
4demonstration use or interim use of tangible personal property
5by a retailer before he sells that tangible personal property.
6For watercraft or aircraft, if the period of demonstration use
7or interim use by the retailer exceeds 18 months, the retailer
8shall pay on the retailers' original cost price the tax
9imposed by this Act, and no credit for that tax is permitted if
10the watercraft or aircraft is subsequently sold by the
11retailer. "Use" does not mean the physical incorporation of
12tangible personal property, to the extent not first subjected
13to a use for which it was purchased, as an ingredient or
14constituent, into other tangible personal property (a) which
15is sold in the regular course of business or (b) which the
16person incorporating such ingredient or constituent therein
17has undertaken at the time of such purchase to cause to be
18transported in interstate commerce to destinations outside the
19State of Illinois: Provided that the property purchased is
20deemed to be purchased for the purpose of resale, despite
21first being used, to the extent to which it is resold as an
22ingredient of an intentionally produced product or by-product
23of manufacturing.
24    "Watercraft" means a Class 2, Class 3, or Class 4
25watercraft as defined in Section 3-2 of the Boat Registration
26and Safety Act, a personal watercraft, or any boat equipped

 

 

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1with an inboard motor.
2    "Purchase at retail" means the acquisition of the
3ownership of or title to tangible personal property through a
4sale at retail.
5    "Purchaser" means anyone who, through a sale at retail,
6acquires the ownership of tangible personal property for a
7valuable consideration.
8    "Sale at retail" means any transfer of the ownership of or
9title to tangible personal property to a purchaser, for the
10purpose of use, and not for the purpose of resale in any form
11as tangible personal property to the extent not first
12subjected to a use for which it was purchased, for a valuable
13consideration: Provided that the property purchased is deemed
14to be purchased for the purpose of resale, despite first being
15used, to the extent to which it is resold as an ingredient of
16an intentionally produced product or by-product of
17manufacturing. For this purpose, slag produced as an incident
18to manufacturing pig iron or steel and sold is considered to be
19an intentionally produced by-product of manufacturing. "Sale
20at retail" includes any such transfer made for resale unless
21made in compliance with Section 2c of the Retailers'
22Occupation Tax Act, as incorporated by reference into Section
2312 of this Act. Transactions whereby the possession of the
24property is transferred but the seller retains the title as
25security for payment of the selling price are sales.
26    "Sale at retail" shall also be construed to include any

 

 

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1Illinois florist's sales transaction in which the purchase
2order is received in Illinois by a florist and the sale is for
3use or consumption, but the Illinois florist has a florist in
4another state deliver the property to the purchaser or the
5purchaser's donee in such other state.
6    Nonreusable tangible personal property that is used by
7persons engaged in the business of operating a restaurant,
8cafeteria, or drive-in is a sale for resale when it is
9transferred to customers in the ordinary course of business as
10part of the sale of food or beverages and is used to deliver,
11package, or consume food or beverages, regardless of where
12consumption of the food or beverages occurs. Examples of those
13items include, but are not limited to nonreusable, paper and
14plastic cups, plates, baskets, boxes, sleeves, buckets or
15other containers, utensils, straws, placemats, napkins, doggie
16bags, and wrapping or packaging materials that are transferred
17to customers as part of the sale of food or beverages in the
18ordinary course of business.
19    The purchase, employment and transfer of such tangible
20personal property as newsprint and ink for the primary purpose
21of conveying news (with or without other information) is not a
22purchase, use or sale of tangible personal property.
23    "Selling price" means the consideration for a sale valued
24in money whether received in money or otherwise, including
25cash, credits, property other than as hereinafter provided,
26and services, but, prior to January 1, 2020 and beginning

 

 

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1again on January 1, 2022, not including the value of or credit
2given for traded-in tangible personal property where the item
3that is traded-in is of like kind and character as that which
4is being sold; beginning January 1, 2020 and until January 1,
52022, "selling price" includes the portion of the value of or
6credit given for traded-in motor vehicles of the First
7Division as defined in Section 1-146 of the Illinois Vehicle
8Code of like kind and character as that which is being sold
9that exceeds $10,000. "Selling price" shall be determined
10without any deduction on account of the cost of the property
11sold, the cost of materials used, labor or service cost or any
12other expense whatsoever, but does not include interest or
13finance charges which appear as separate items on the bill of
14sale or sales contract nor charges that are added to prices by
15sellers on account of the seller's tax liability under the
16Retailers' Occupation Tax Act, or on account of the seller's
17duty to collect, from the purchaser, the tax that is imposed by
18this Act, or, except as otherwise provided with respect to any
19cigarette tax imposed by a home rule unit, on account of the
20seller's tax liability under any local occupation tax
21administered by the Department, or, except as otherwise
22provided with respect to any cigarette tax imposed by a home
23rule unit on account of the seller's duty to collect, from the
24purchasers, the tax that is imposed under any local use tax
25administered by the Department. Effective December 1, 1985,
26"selling price" shall include charges that are added to prices

 

 

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1by sellers on account of the seller's tax liability under the
2Cigarette Tax Act, on account of the seller's duty to collect,
3from the purchaser, the tax imposed under the Cigarette Use
4Tax Act, and on account of the seller's duty to collect, from
5the purchaser, any cigarette tax imposed by a home rule unit.
6    Notwithstanding any law to the contrary, for any motor
7vehicle, as defined in Section 1-146 of the Vehicle Code, that
8is sold on or after January 1, 2015 for the purpose of leasing
9the vehicle for a defined period that is longer than one year
10and (1) is a motor vehicle of the second division that: (A) is
11a self-contained motor vehicle designed or permanently
12converted to provide living quarters for recreational,
13camping, or travel use, with direct walk through access to the
14living quarters from the driver's seat; (B) is of the van
15configuration designed for the transportation of not less than
167 nor more than 16 passengers; or (C) has a gross vehicle
17weight rating of 8,000 pounds or less or (2) is a motor vehicle
18of the first division, "selling price" or "amount of sale"
19means the consideration received by the lessor pursuant to the
20lease contract, including amounts due at lease signing and all
21monthly or other regular payments charged over the term of the
22lease. Also included in the selling price is any amount
23received by the lessor from the lessee for the leased vehicle
24that is not calculated at the time the lease is executed,
25including, but not limited to, excess mileage charges and
26charges for excess wear and tear. For sales that occur in

 

 

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1Illinois, with respect to any amount received by the lessor
2from the lessee for the leased vehicle that is not calculated
3at the time the lease is executed, the lessor who purchased the
4motor vehicle does not incur the tax imposed by the Use Tax Act
5on those amounts, and the retailer who makes the retail sale of
6the motor vehicle to the lessor is not required to collect the
7tax imposed by this Act or to pay the tax imposed by the
8Retailers' Occupation Tax Act on those amounts. However, the
9lessor who purchased the motor vehicle assumes the liability
10for reporting and paying the tax on those amounts directly to
11the Department in the same form (Illinois Retailers'
12Occupation Tax, and local retailers' occupation taxes, if
13applicable) in which the retailer would have reported and paid
14such tax if the retailer had accounted for the tax to the
15Department. For amounts received by the lessor from the lessee
16that are not calculated at the time the lease is executed, the
17lessor must file the return and pay the tax to the Department
18by the due date otherwise required by this Act for returns
19other than transaction returns. If the retailer is entitled
20under this Act to a discount for collecting and remitting the
21tax imposed under this Act to the Department with respect to
22the sale of the motor vehicle to the lessor, then the right to
23the discount provided in this Act shall be transferred to the
24lessor with respect to the tax paid by the lessor for any
25amount received by the lessor from the lessee for the leased
26vehicle that is not calculated at the time the lease is

 

 

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1executed; provided that the discount is only allowed if the
2return is timely filed and for amounts timely paid. The
3"selling price" of a motor vehicle that is sold on or after
4January 1, 2015 for the purpose of leasing for a defined period
5of longer than one year shall not be reduced by the value of or
6credit given for traded-in tangible personal property owned by
7the lessor, nor shall it be reduced by the value of or credit
8given for traded-in tangible personal property owned by the
9lessee, regardless of whether the trade-in value thereof is
10assigned by the lessee to the lessor. In the case of a motor
11vehicle that is sold for the purpose of leasing for a defined
12period of longer than one year, the sale occurs at the time of
13the delivery of the vehicle, regardless of the due date of any
14lease payments. A lessor who incurs a Retailers' Occupation
15Tax liability on the sale of a motor vehicle coming off lease
16may not take a credit against that liability for the Use Tax
17the lessor paid upon the purchase of the motor vehicle (or for
18any tax the lessor paid with respect to any amount received by
19the lessor from the lessee for the leased vehicle that was not
20calculated at the time the lease was executed) if the selling
21price of the motor vehicle at the time of purchase was
22calculated using the definition of "selling price" as defined
23in this paragraph. Notwithstanding any other provision of this
24Act to the contrary, lessors shall file all returns and make
25all payments required under this paragraph to the Department
26by electronic means in the manner and form as required by the

 

 

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1Department. This paragraph does not apply to leases of motor
2vehicles for which, at the time the lease is entered into, the
3term of the lease is not a defined period, including leases
4with a defined initial period with the option to continue the
5lease on a month-to-month or other basis beyond the initial
6defined period.
7    The phrase "like kind and character" shall be liberally
8construed (including but not limited to any form of motor
9vehicle for any form of motor vehicle, or any kind of farm or
10agricultural implement for any other kind of farm or
11agricultural implement), while not including a kind of item
12which, if sold at retail by that retailer, would be exempt from
13retailers' occupation tax and use tax as an isolated or
14occasional sale.
15    "Department" means the Department of Revenue.
16    "Person" means any natural individual, firm, partnership,
17association, joint stock company, joint adventure, public or
18private corporation, limited liability company, or a receiver,
19executor, trustee, guardian or other representative appointed
20by order of any court.
21    "Retailer" means and includes every person engaged in the
22business of making sales at retail as defined in this Section.
23    A person who holds himself or herself out as being engaged
24(or who habitually engages) in selling tangible personal
25property at retail is a retailer hereunder with respect to
26such sales (and not primarily in a service occupation)

 

 

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1notwithstanding the fact that such person designs and produces
2such tangible personal property on special order for the
3purchaser and in such a way as to render the property of value
4only to such purchaser, if such tangible personal property so
5produced on special order serves substantially the same
6function as stock or standard items of tangible personal
7property that are sold at retail.
8    A person whose activities are organized and conducted
9primarily as a not-for-profit service enterprise, and who
10engages in selling tangible personal property at retail
11(whether to the public or merely to members and their guests)
12is a retailer with respect to such transactions, excepting
13only a person organized and operated exclusively for
14charitable, religious or educational purposes either (1), to
15the extent of sales by such person to its members, students,
16patients or inmates of tangible personal property to be used
17primarily for the purposes of such person, or (2), to the
18extent of sales by such person of tangible personal property
19which is not sold or offered for sale by persons organized for
20profit. The selling of school books and school supplies by
21schools at retail to students is not "primarily for the
22purposes of" the school which does such selling. This
23paragraph does not apply to nor subject to taxation occasional
24dinners, social or similar activities of a person organized
25and operated exclusively for charitable, religious or
26educational purposes, whether or not such activities are open

 

 

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1to the public.
2    A person who is the recipient of a grant or contract under
3Title VII of the Older Americans Act of 1965 (P.L. 92-258) and
4serves meals to participants in the federal Nutrition Program
5for the Elderly in return for contributions established in
6amount by the individual participant pursuant to a schedule of
7suggested fees as provided for in the federal Act is not a
8retailer under this Act with respect to such transactions.
9    Persons who engage in the business of transferring
10tangible personal property upon the redemption of trading
11stamps are retailers hereunder when engaged in such business.
12    The isolated or occasional sale of tangible personal
13property at retail by a person who does not hold himself out as
14being engaged (or who does not habitually engage) in selling
15such tangible personal property at retail or a sale through a
16bulk vending machine does not make such person a retailer
17hereunder. However, any person who is engaged in a business
18which is not subject to the tax imposed by the Retailers'
19Occupation Tax Act because of involving the sale of or a
20contract to sell real estate or a construction contract to
21improve real estate, but who, in the course of conducting such
22business, transfers tangible personal property to users or
23consumers in the finished form in which it was purchased, and
24which does not become real estate, under any provision of a
25construction contract or real estate sale or real estate sales
26agreement entered into with some other person arising out of

 

 

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1or because of such nontaxable business, is a retailer to the
2extent of the value of the tangible personal property so
3transferred. If, in such transaction, a separate charge is
4made for the tangible personal property so transferred, the
5value of such property, for the purposes of this Act, is the
6amount so separately charged, but not less than the cost of
7such property to the transferor; if no separate charge is
8made, the value of such property, for the purposes of this Act,
9is the cost to the transferor of such tangible personal
10property.
11    "Retailer maintaining a place of business in this State",
12or any like term, means and includes any of the following
13retailers:
14        (1) A retailer having or maintaining within this
15    State, directly or by a subsidiary, an office,
16    distribution house, sales house, warehouse or other place
17    of business, or any agent or other representative
18    operating within this State under the authority of the
19    retailer or its subsidiary, irrespective of whether such
20    place of business or agent or other representative is
21    located here permanently or temporarily, or whether such
22    retailer or subsidiary is licensed to do business in this
23    State. However, the ownership of property that is located
24    at the premises of a printer with which the retailer has
25    contracted for printing and that consists of the final
26    printed product, property that becomes a part of the final

 

 

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1    printed product, or copy from which the printed product is
2    produced shall not result in the retailer being deemed to
3    have or maintain an office, distribution house, sales
4    house, warehouse, or other place of business within this
5    State.
6        (1.1) A retailer having a contract with a person
7    located in this State under which the person, for a
8    commission or other consideration based upon the sale of
9    tangible personal property by the retailer, directly or
10    indirectly refers potential customers to the retailer by
11    providing to the potential customers a promotional code or
12    other mechanism that allows the retailer to track
13    purchases referred by such persons. Examples of mechanisms
14    that allow the retailer to track purchases referred by
15    such persons include but are not limited to the use of a
16    link on the person's Internet website, promotional codes
17    distributed through the person's hand-delivered or mailed
18    material, and promotional codes distributed by the person
19    through radio or other broadcast media. The provisions of
20    this paragraph (1.1) shall apply only if the cumulative
21    gross receipts from sales of tangible personal property by
22    the retailer to customers who are referred to the retailer
23    by all persons in this State under such contracts exceed
24    $10,000 during the preceding 4 quarterly periods ending on
25    the last day of March, June, September, and December. A
26    retailer meeting the requirements of this paragraph (1.1)

 

 

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1    shall be presumed to be maintaining a place of business in
2    this State but may rebut this presumption by submitting
3    proof that the referrals or other activities pursued
4    within this State by such persons were not sufficient to
5    meet the nexus standards of the United States Constitution
6    during the preceding 4 quarterly periods.
7        (1.2) Beginning July 1, 2011, a retailer having a
8    contract with a person located in this State under which:
9            (A) the retailer sells the same or substantially
10        similar line of products as the person located in this
11        State and does so using an identical or substantially
12        similar name, trade name, or trademark as the person
13        located in this State; and
14            (B) the retailer provides a commission or other
15        consideration to the person located in this State
16        based upon the sale of tangible personal property by
17        the retailer.
18        The provisions of this paragraph (1.2) shall apply
19    only if the cumulative gross receipts from sales of
20    tangible personal property by the retailer to customers in
21    this State under all such contracts exceed $10,000 during
22    the preceding 4 quarterly periods ending on the last day
23    of March, June, September, and December.
24        (2) (Blank).
25        (3) (Blank).
26        (4) (Blank).

 

 

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1        (5) (Blank).
2        (6) (Blank).
3        (7) (Blank).
4        (8) (Blank).
5        (9) Beginning October 1, 2018, a retailer making sales
6    of tangible personal property to purchasers in Illinois
7    from outside of Illinois if:
8            (A) the cumulative gross receipts from sales of
9        tangible personal property to purchasers in Illinois
10        are $100,000 or more; or
11            (B) the retailer enters into 200 or more separate
12        transactions for the sale of tangible personal
13        property to purchasers in Illinois.
14        The retailer shall determine on a quarterly basis,
15    ending on the last day of March, June, September, and
16    December, whether he or she meets the criteria of either
17    subparagraph (A) or (B) of this paragraph (9) for the
18    preceding 12-month period. If the retailer meets the
19    threshold of either subparagraph (A) or (B) for a 12-month
20    period, he or she is considered a retailer maintaining a
21    place of business in this State and is required to collect
22    and remit the tax imposed under this Act and file returns
23    for one year. At the end of that one-year period, the
24    retailer shall determine whether he or she met the
25    threshold of either subparagraph (A) or (B) during the
26    preceding 12-month period. If the retailer met the

 

 

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1    criteria in either subparagraph (A) or (B) for the
2    preceding 12-month period, he or she is considered a
3    retailer maintaining a place of business in this State and
4    is required to collect and remit the tax imposed under
5    this Act and file returns for the subsequent year. If at
6    the end of a one-year period a retailer that was required
7    to collect and remit the tax imposed under this Act
8    determines that he or she did not meet the threshold in
9    either subparagraph (A) or (B) during the preceding
10    12-month period, the retailer shall subsequently determine
11    on a quarterly basis, ending on the last day of March,
12    June, September, and December, whether he or she meets the
13    threshold of either subparagraph (A) or (B) for the
14    preceding 12-month period.
15        Beginning January 1, 2020, neither the gross receipts
16    from nor the number of separate transactions for sales of
17    tangible personal property to purchasers in Illinois that
18    a retailer makes through a marketplace facilitator and for
19    which the retailer has received a certification from the
20    marketplace facilitator pursuant to Section 2d of this Act
21    shall be included for purposes of determining whether he
22    or she has met the thresholds of this paragraph (9).
23        (10) Beginning January 1, 2020, a marketplace
24    facilitator that meets a threshold set forth in subsection
25    (b) of Section 2d of this Act.
26    "Bulk vending machine" means a vending machine, containing

 

 

10200SB0058ham001- 17 -LRB102 04504 RAM 27318 a

1unsorted confections, nuts, toys, or other items designed
2primarily to be used or played with by children which, when a
3coin or coins of a denomination not larger than $0.50 are
4inserted, are dispensed in equal portions, at random and
5without selection by the customer.
6(Source: P.A. 100-587, eff. 6-4-18; 101-9, eff. 6-5-19;
7101-31, eff. 1-1-20; 101-604, eff. 1-1-20.)
 
8    Section 10. The Retailers' Occupation Tax Act is amended
9by changing Section 1 as follows:
 
10    (35 ILCS 120/1)  (from Ch. 120, par. 440)
11    Sec. 1. Definitions. "Sale at retail" means any transfer
12of the ownership of or title to tangible personal property to a
13purchaser, for the purpose of use or consumption, and not for
14the purpose of resale in any form as tangible personal
15property to the extent not first subjected to a use for which
16it was purchased, for a valuable consideration: Provided that
17the property purchased is deemed to be purchased for the
18purpose of resale, despite first being used, to the extent to
19which it is resold as an ingredient of an intentionally
20produced product or byproduct of manufacturing. For this
21purpose, slag produced as an incident to manufacturing pig
22iron or steel and sold is considered to be an intentionally
23produced byproduct of manufacturing. Transactions whereby the
24possession of the property is transferred but the seller

 

 

10200SB0058ham001- 18 -LRB102 04504 RAM 27318 a

1retains the title as security for payment of the selling price
2shall be deemed to be sales.
3    "Sale at retail" shall be construed to include any
4transfer of the ownership of or title to tangible personal
5property to a purchaser, for use or consumption by any other
6person to whom such purchaser may transfer the tangible
7personal property without a valuable consideration, and to
8include any transfer, whether made for or without a valuable
9consideration, for resale in any form as tangible personal
10property unless made in compliance with Section 2c of this
11Act.
12    Sales of tangible personal property, which property, to
13the extent not first subjected to a use for which it was
14purchased, as an ingredient or constituent, goes into and
15forms a part of tangible personal property subsequently the
16subject of a "Sale at retail", are not sales at retail as
17defined in this Act: Provided that the property purchased is
18deemed to be purchased for the purpose of resale, despite
19first being used, to the extent to which it is resold as an
20ingredient of an intentionally produced product or byproduct
21of manufacturing.
22    "Sale at retail" shall be construed to include any
23Illinois florist's sales transaction in which the purchase
24order is received in Illinois by a florist and the sale is for
25use or consumption, but the Illinois florist has a florist in
26another state deliver the property to the purchaser or the

 

 

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1purchaser's donee in such other state.
2    Nonreusable tangible personal property that is used by
3persons engaged in the business of operating a restaurant,
4cafeteria, or drive-in is a sale for resale when it is
5transferred to customers in the ordinary course of business as
6part of the sale of food or beverages and is used to deliver,
7package, or consume food or beverages, regardless of where
8consumption of the food or beverages occurs. Examples of those
9items include, but are not limited to nonreusable, paper and
10plastic cups, plates, baskets, boxes, sleeves, buckets or
11other containers, utensils, straws, placemats, napkins, doggie
12bags, and wrapping or packaging materials that are transferred
13to customers as part of the sale of food or beverages in the
14ordinary course of business.
15    The purchase, employment and transfer of such tangible
16personal property as newsprint and ink for the primary purpose
17of conveying news (with or without other information) is not a
18purchase, use or sale of tangible personal property.
19    A person whose activities are organized and conducted
20primarily as a not-for-profit service enterprise, and who
21engages in selling tangible personal property at retail
22(whether to the public or merely to members and their guests)
23is engaged in the business of selling tangible personal
24property at retail with respect to such transactions,
25excepting only a person organized and operated exclusively for
26charitable, religious or educational purposes either (1), to

 

 

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1the extent of sales by such person to its members, students,
2patients or inmates of tangible personal property to be used
3primarily for the purposes of such person, or (2), to the
4extent of sales by such person of tangible personal property
5which is not sold or offered for sale by persons organized for
6profit. The selling of school books and school supplies by
7schools at retail to students is not "primarily for the
8purposes of" the school which does such selling. The
9provisions of this paragraph shall not apply to nor subject to
10taxation occasional dinners, socials or similar activities of
11a person organized and operated exclusively for charitable,
12religious or educational purposes, whether or not such
13activities are open to the public.
14    A person who is the recipient of a grant or contract under
15Title VII of the Older Americans Act of 1965 (P.L. 92-258) and
16serves meals to participants in the federal Nutrition Program
17for the Elderly in return for contributions established in
18amount by the individual participant pursuant to a schedule of
19suggested fees as provided for in the federal Act is not
20engaged in the business of selling tangible personal property
21at retail with respect to such transactions.
22    "Purchaser" means anyone who, through a sale at retail,
23acquires the ownership of or title to tangible personal
24property for a valuable consideration.
25    "Reseller of motor fuel" means any person engaged in the
26business of selling or delivering or transferring title of

 

 

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1motor fuel to another person other than for use or
2consumption. No person shall act as a reseller of motor fuel
3within this State without first being registered as a reseller
4pursuant to Section 2c or a retailer pursuant to Section 2a.
5    "Selling price" or the "amount of sale" means the
6consideration for a sale valued in money whether received in
7money or otherwise, including cash, credits, property, other
8than as hereinafter provided, and services, but, prior to
9January 1, 2020 and beginning again on January 1, 2022, not
10including the value of or credit given for traded-in tangible
11personal property where the item that is traded-in is of like
12kind and character as that which is being sold; beginning
13January 1, 2020 and until January 1, 2022, "selling price"
14includes the portion of the value of or credit given for
15traded-in motor vehicles of the First Division as defined in
16Section 1-146 of the Illinois Vehicle Code of like kind and
17character as that which is being sold that exceeds $10,000.
18"Selling price" shall be determined without any deduction on
19account of the cost of the property sold, the cost of materials
20used, labor or service cost or any other expense whatsoever,
21but does not include charges that are added to prices by
22sellers on account of the seller's tax liability under this
23Act, or on account of the seller's duty to collect, from the
24purchaser, the tax that is imposed by the Use Tax Act, or,
25except as otherwise provided with respect to any cigarette tax
26imposed by a home rule unit, on account of the seller's tax

 

 

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1liability under any local occupation tax administered by the
2Department, or, except as otherwise provided with respect to
3any cigarette tax imposed by a home rule unit on account of the
4seller's duty to collect, from the purchasers, the tax that is
5imposed under any local use tax administered by the
6Department. Effective December 1, 1985, "selling price" shall
7include charges that are added to prices by sellers on account
8of the seller's tax liability under the Cigarette Tax Act, on
9account of the sellers' duty to collect, from the purchaser,
10the tax imposed under the Cigarette Use Tax Act, and on account
11of the seller's duty to collect, from the purchaser, any
12cigarette tax imposed by a home rule unit.
13    Notwithstanding any law to the contrary, for any motor
14vehicle, as defined in Section 1-146 of the Vehicle Code, that
15is sold on or after January 1, 2015 for the purpose of leasing
16the vehicle for a defined period that is longer than one year
17and (1) is a motor vehicle of the second division that: (A) is
18a self-contained motor vehicle designed or permanently
19converted to provide living quarters for recreational,
20camping, or travel use, with direct walk through access to the
21living quarters from the driver's seat; (B) is of the van
22configuration designed for the transportation of not less than
237 nor more than 16 passengers; or (C) has a gross vehicle
24weight rating of 8,000 pounds or less or (2) is a motor vehicle
25of the first division, "selling price" or "amount of sale"
26means the consideration received by the lessor pursuant to the

 

 

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1lease contract, including amounts due at lease signing and all
2monthly or other regular payments charged over the term of the
3lease. Also included in the selling price is any amount
4received by the lessor from the lessee for the leased vehicle
5that is not calculated at the time the lease is executed,
6including, but not limited to, excess mileage charges and
7charges for excess wear and tear. For sales that occur in
8Illinois, with respect to any amount received by the lessor
9from the lessee for the leased vehicle that is not calculated
10at the time the lease is executed, the lessor who purchased the
11motor vehicle does not incur the tax imposed by the Use Tax Act
12on those amounts, and the retailer who makes the retail sale of
13the motor vehicle to the lessor is not required to collect the
14tax imposed by the Use Tax Act or to pay the tax imposed by
15this Act on those amounts. However, the lessor who purchased
16the motor vehicle assumes the liability for reporting and
17paying the tax on those amounts directly to the Department in
18the same form (Illinois Retailers' Occupation Tax, and local
19retailers' occupation taxes, if applicable) in which the
20retailer would have reported and paid such tax if the retailer
21had accounted for the tax to the Department. For amounts
22received by the lessor from the lessee that are not calculated
23at the time the lease is executed, the lessor must file the
24return and pay the tax to the Department by the due date
25otherwise required by this Act for returns other than
26transaction returns. If the retailer is entitled under this

 

 

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1Act to a discount for collecting and remitting the tax imposed
2under this Act to the Department with respect to the sale of
3the motor vehicle to the lessor, then the right to the discount
4provided in this Act shall be transferred to the lessor with
5respect to the tax paid by the lessor for any amount received
6by the lessor from the lessee for the leased vehicle that is
7not calculated at the time the lease is executed; provided
8that the discount is only allowed if the return is timely filed
9and for amounts timely paid. The "selling price" of a motor
10vehicle that is sold on or after January 1, 2015 for the
11purpose of leasing for a defined period of longer than one year
12shall not be reduced by the value of or credit given for
13traded-in tangible personal property owned by the lessor, nor
14shall it be reduced by the value of or credit given for
15traded-in tangible personal property owned by the lessee,
16regardless of whether the trade-in value thereof is assigned
17by the lessee to the lessor. In the case of a motor vehicle
18that is sold for the purpose of leasing for a defined period of
19longer than one year, the sale occurs at the time of the
20delivery of the vehicle, regardless of the due date of any
21lease payments. A lessor who incurs a Retailers' Occupation
22Tax liability on the sale of a motor vehicle coming off lease
23may not take a credit against that liability for the Use Tax
24the lessor paid upon the purchase of the motor vehicle (or for
25any tax the lessor paid with respect to any amount received by
26the lessor from the lessee for the leased vehicle that was not

 

 

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1calculated at the time the lease was executed) if the selling
2price of the motor vehicle at the time of purchase was
3calculated using the definition of "selling price" as defined
4in this paragraph. Notwithstanding any other provision of this
5Act to the contrary, lessors shall file all returns and make
6all payments required under this paragraph to the Department
7by electronic means in the manner and form as required by the
8Department. This paragraph does not apply to leases of motor
9vehicles for which, at the time the lease is entered into, the
10term of the lease is not a defined period, including leases
11with a defined initial period with the option to continue the
12lease on a month-to-month or other basis beyond the initial
13defined period.
14    The phrase "like kind and character" shall be liberally
15construed (including but not limited to any form of motor
16vehicle for any form of motor vehicle, or any kind of farm or
17agricultural implement for any other kind of farm or
18agricultural implement), while not including a kind of item
19which, if sold at retail by that retailer, would be exempt from
20retailers' occupation tax and use tax as an isolated or
21occasional sale.
22    "Gross receipts" from the sales of tangible personal
23property at retail means the total selling price or the amount
24of such sales, as hereinbefore defined. In the case of charge
25and time sales, the amount thereof shall be included only as
26and when payments are received by the seller. Receipts or

 

 

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1other consideration derived by a seller from the sale,
2transfer or assignment of accounts receivable to a wholly
3owned subsidiary will not be deemed payments prior to the time
4the purchaser makes payment on such accounts.
5    "Department" means the Department of Revenue.
6    "Person" means any natural individual, firm, partnership,
7association, joint stock company, joint adventure, public or
8private corporation, limited liability company, or a receiver,
9executor, trustee, guardian or other representative appointed
10by order of any court.
11    The isolated or occasional sale of tangible personal
12property at retail by a person who does not hold himself out as
13being engaged (or who does not habitually engage) in selling
14such tangible personal property at retail, or a sale through a
15bulk vending machine, does not constitute engaging in a
16business of selling such tangible personal property at retail
17within the meaning of this Act; provided that any person who is
18engaged in a business which is not subject to the tax imposed
19by this Act because of involving the sale of or a contract to
20sell real estate or a construction contract to improve real
21estate or a construction contract to engineer, install, and
22maintain an integrated system of products, but who, in the
23course of conducting such business, transfers tangible
24personal property to users or consumers in the finished form
25in which it was purchased, and which does not become real
26estate or was not engineered and installed, under any

 

 

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1provision of a construction contract or real estate sale or
2real estate sales agreement entered into with some other
3person arising out of or because of such nontaxable business,
4is engaged in the business of selling tangible personal
5property at retail to the extent of the value of the tangible
6personal property so transferred. If, in such a transaction, a
7separate charge is made for the tangible personal property so
8transferred, the value of such property, for the purpose of
9this Act, shall be the amount so separately charged, but not
10less than the cost of such property to the transferor; if no
11separate charge is made, the value of such property, for the
12purposes of this Act, is the cost to the transferor of such
13tangible personal property. Construction contracts for the
14improvement of real estate consisting of engineering,
15installation, and maintenance of voice, data, video, security,
16and all telecommunication systems do not constitute engaging
17in a business of selling tangible personal property at retail
18within the meaning of this Act if they are sold at one
19specified contract price.
20    A person who holds himself or herself out as being engaged
21(or who habitually engages) in selling tangible personal
22property at retail is a person engaged in the business of
23selling tangible personal property at retail hereunder with
24respect to such sales (and not primarily in a service
25occupation) notwithstanding the fact that such person designs
26and produces such tangible personal property on special order

 

 

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1for the purchaser and in such a way as to render the property
2of value only to such purchaser, if such tangible personal
3property so produced on special order serves substantially the
4same function as stock or standard items of tangible personal
5property that are sold at retail.
6    Persons who engage in the business of transferring
7tangible personal property upon the redemption of trading
8stamps are engaged in the business of selling such property at
9retail and shall be liable for and shall pay the tax imposed by
10this Act on the basis of the retail value of the property
11transferred upon redemption of such stamps.
12    "Bulk vending machine" means a vending machine, containing
13unsorted confections, nuts, toys, or other items designed
14primarily to be used or played with by children which, when a
15coin or coins of a denomination not larger than $0.50 are
16inserted, are dispensed in equal portions, at random and
17without selection by the customer.
18    "Remote retailer" means a retailer that does not maintain
19within this State, directly or by a subsidiary, an office,
20distribution house, sales house, warehouse or other place of
21business, or any agent or other representative operating
22within this State under the authority of the retailer or its
23subsidiary, irrespective of whether such place of business or
24agent is located here permanently or temporarily or whether
25such retailer or subsidiary is licensed to do business in this
26State.

 

 

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1    "Marketplace" means a physical or electronic place, forum,
2platform, application, or other method by which a marketplace
3seller sells or offers to sell items.
4    "Marketplace facilitator" means a person who, pursuant to
5an agreement with an unrelated third-party marketplace seller,
6directly or indirectly through one or more affiliates
7facilitates a retail sale by an unrelated third party
8marketplace seller by:
9        (1) listing or advertising for sale by the marketplace
10    seller in a marketplace, tangible personal property that
11    is subject to tax under this Act; and
12        (2) either directly or indirectly, through agreements
13    or arrangements with third parties, collecting payment
14    from the customer and transmitting that payment to the
15    marketplace seller regardless of whether the marketplace
16    facilitator receives compensation or other consideration
17    in exchange for its services.
18    A person who provides advertising services, including
19listing products for sale, is not considered a marketplace
20facilitator, so long as the advertising service platform or
21forum does not engage, directly or indirectly through one or
22more affiliated persons, in the activities described in
23paragraph (2) of this definition of "marketplace facilitator".
24    "Marketplace seller" means a person that makes sales
25through a marketplace operated by an unrelated third party
26marketplace facilitator.

 

 

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1(Source: P.A. 101-31, eff. 6-28-19; 101-604, eff. 1-1-20.)
 
2    Section 15. The Illinois Vehicle Code is amended by
3changing Sections 3-819, 3-821, and 3-1001 and by adding
4Section 1-216.5 as follows:
 
5    (625 ILCS 5/1-216.5 new)
6    Sec. 1-216.5. Utility trailer. A trailer, as defined in
7Section 1-209 of this Code, consisting of only one axle,
8weighing under 2,000 pounds, and used primarily for personal
9or individual use and not commercially used nor owned by a
10commercial business.
 
11    (625 ILCS 5/3-819)  (from Ch. 95 1/2, par. 3-819)
12    Sec. 3-819. Trailer; Flat weight tax.
13    (a) Farm Trailer. Any farm trailer drawn by a motor
14vehicle of the second division registered under paragraph (a)
15or (c) of Section 3-815 and used exclusively by the owner for
16his own agricultural, horticultural or livestock raising
17operations and not used for hire, or any farm trailer utilized
18only in the transportation for-hire of seasonal, fresh,
19perishable fruit or vegetables from farm to the point of first
20processing, and any trailer used with a farm tractor that is
21not an implement of husbandry may be registered under this
22paragraph in lieu of registration under paragraph (b) of this
23Section upon the filing of a proper application and the

 

 

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1payment of the $10 registration fee and the highway use tax
2herein for use of the public highways of this State, at the
3following rates which include the $10 registration fee:
4SCHEDULE OF FEES AND TAXES
5Gross Weight in Lbs.ClassTotal Amount
6Including Vehicleeach
7and Maximum LoadFiscal Year
810,000 lbs. or lessVDD $160
910,001 to 14,000 lbs.VDE206
1014,001 to 20,000 lbs.VDG266
1120,001 to 28,000 lbs.VDJ478
1228,001 to 36,000 lbs.VDL750
13    An owner may only apply for and receive 2 two farm trailer
14registrations.
15    (b) All other owners of trailers, other than apportionable
16trailers registered under Section 3-402.1 of this Code, used
17with a motor vehicle on the public highways, shall pay to the
18Secretary of State for each registration year a flat weight
19tax, for the use of the public highways of this State, at the
20following rates (which includes the registration fee of $10
21required by Section 3-813):
22SCHEDULE OF TRAILER FLAT
23WEIGHT TAX REQUIRED
24BY LAW
25Gross Weight in Lbs.Total Fees
26Including Vehicle andeach

 

 

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1Maximum LoadClassFiscal Year
22,000 lbs. and less UT $36
33,000 lbs. and more than 2,000 lessTA$36 $118
45,000 lbs. and more than 3,000TB154
58,000 lbs. and more than 5,000TC158
610,000 lbs. and more than 8,000TD206
714,000 lbs. and more than 10,000TE270
820,000 lbs. and more than 14,000TG358
932,000 lbs. and more than 20,000TK822
1036,000 lbs. and more than 32,000TL1,182
1140,000 lbs. and more than 36,000TN1,602
12    Of the fees collected under this subsection, other than
13the fee collected for a Class UT or TA trailer, $1 of the fees
14shall be deposited into the Secretary of State Special
15Services Fund and $99 of the additional fees shall be
16deposited into the Road Fund.
17    (c) The number of axles necessary to carry the maximum
18load provided shall be determined from Chapter 15 of this
19Code.
20(Source: P.A. 101-32, eff. 6-28-19.)
 
21    (625 ILCS 5/3-821)  (from Ch. 95 1/2, par. 3-821)
22    Sec. 3-821. Miscellaneous registration and title fees.
23    (a) Except as provided under subsection (h), the fee to be
24paid to the Secretary of State for the following certificates,
25registrations or evidences of proper registration, or for

 

 

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1corrected or duplicate documents shall be in accordance with
2the following schedule:
3    Certificate of Title, except for an all-terrain
4vehicle or off-highway motorcycle, prior to July 1,
52019 $95
6    Certificate of Title, except for an all-terrain
7vehicle, off-highway motorcycle, or motor home, mini
8motor home or van camper, on and after July 1, 2019 $155 $150
9    Certificate of Title for a motor home, mini motor
10home, or van camper, on and after July 1, 2019 $250
11    Certificate of Title for an all-terrain vehicle
12or off-highway motorcycle$30
13    Certificate of Title for an all-terrain vehicle
14or off-highway motorcycle used for production
15agriculture, or accepted by a dealer in trade$13
16    Certificate of Title for a low-speed vehicle$30
17    Transfer of Registration or any evidence of
18proper registration $25
19    Duplicate Registration Card for plates or other
20evidence of proper registration$3
21    Duplicate Registration Sticker or Stickers, each$20
22    Duplicate Certificate of Title, prior to July 1,
232019 $95
24    Duplicate Certificate of Title, on and after July
251, 2019 $50
26    Corrected Registration Card or Card for other

 

 

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1evidence of proper registration$3
2    Corrected Certificate of Title$50
3    Salvage Certificate, prior to July 1, 2019 $4
4    Salvage Certificate, on and after July 1, 2019 $20
5    Fleet Reciprocity Permit$15
6    Prorate Decal$1
7    Prorate Backing Plate$3
8    Special Corrected Certificate of Title$15
9    Expedited Title Service (to be charged in
10addition to other applicable fees)$30
11    Dealer Lien Release Certificate of Title$20
12    A special corrected certificate of title shall be issued
13(i) to remove a co-owner's name due to the death of the
14co-owner, to transfer title to a spouse if the decedent-spouse
15was the sole owner on the title, or due to a divorce; (ii) to
16change a co-owner's name due to a marriage; or (iii) due to a
17name change under Article XXI of the Code of Civil Procedure.
18    There shall be no fee paid for a Junking Certificate.
19    There shall be no fee paid for a certificate of title
20issued to a county when the vehicle is forfeited to the county
21under Article 36 of the Criminal Code of 2012.
22    For purposes of this Section, the fee for a corrected
23title application that also results in the issuance of a
24duplicate title shall be the same as the fee for a duplicate
25title.
26    (a-5) The Secretary of State may revoke a certificate of

 

 

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1title and registration card and issue a corrected certificate
2of title and registration card, at no fee to the vehicle owner
3or lienholder, if there is proof that the vehicle
4identification number is erroneously shown on the original
5certificate of title.
6    (a-10) The Secretary of State may issue, in connection
7with the sale of a motor vehicle, a corrected title to a motor
8vehicle dealer upon application and submittal of a lien
9release letter from the lienholder listed in the files of the
10Secretary. In the case of a title issued by another state, the
11dealer must submit proof from the state that issued the last
12title. The corrected title, which shall be known as a dealer
13lien release certificate of title, shall be issued in the name
14of the vehicle owner without the named lienholder. If the
15motor vehicle is currently titled in a state other than
16Illinois, the applicant must submit either (i) a letter from
17the current lienholder releasing the lien and stating that the
18lienholder has possession of the title; or (ii) a letter from
19the current lienholder releasing the lien and a copy of the
20records of the department of motor vehicles for the state in
21which the vehicle is titled, showing that the vehicle is
22titled in the name of the applicant and that no liens are
23recorded other than the lien for which a release has been
24submitted. The fee for the dealer lien release certificate of
25title is $20.
26    (b) The Secretary may prescribe the maximum service charge

 

 

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1to be imposed upon an applicant for renewal of a registration
2by any person authorized by law to receive and remit or
3transmit to the Secretary such renewal application and fees
4therewith.
5    (c) If payment is delivered to the Office of the Secretary
6of State as payment of any fee or tax under this Code, and such
7payment is not honored for any reason, the registrant or other
8person tendering the payment remains liable for the payment of
9such fee or tax. The Secretary of State may assess a service
10charge of $25 in addition to the fee or tax due and owing for
11all dishonored payments.
12    If the total amount then due and owing exceeds the sum of
13$100 and has not been paid in full within 60 days from the date
14the dishonored payment was first delivered to the Secretary of
15State, the Secretary of State shall assess a penalty of 25% of
16such amount remaining unpaid.
17    All amounts payable under this Section shall be computed
18to the nearest dollar. Out of each fee collected for
19dishonored payments, $5 shall be deposited in the Secretary of
20State Special Services Fund.
21    (d) The minimum fee and tax to be paid by any applicant for
22apportionment of a fleet of vehicles under this Code shall be
23$15 if the application was filed on or before the date
24specified by the Secretary together with fees and taxes due.
25If an application and the fees or taxes due are filed after the
26date specified by the Secretary, the Secretary may prescribe

 

 

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1the payment of interest at the rate of 1/2 of 1% per month or
2fraction thereof after such due date and a minimum of $8.
3    (e) Trucks, truck tractors, truck tractors with loads, and
4motor buses, any one of which having a combined total weight in
5excess of 12,000 lbs. shall file an application for a Fleet
6Reciprocity Permit issued by the Secretary of State. This
7permit shall be in the possession of any driver operating a
8vehicle on Illinois highways. Any foreign licensed vehicle of
9the second division operating at any time in Illinois without
10a Fleet Reciprocity Permit or other proper Illinois
11registration, shall subject the operator to the penalties
12provided in Section 3-834 of this Code. For the purposes of
13this Code, "Fleet Reciprocity Permit" means any second
14division motor vehicle with a foreign license and used only in
15interstate transportation of goods. The fee for such permit
16shall be $15 per fleet which shall include all vehicles of the
17fleet being registered.
18    (f) For purposes of this Section, "all-terrain vehicle or
19off-highway motorcycle used for production agriculture" means
20any all-terrain vehicle or off-highway motorcycle used in the
21raising of or the propagation of livestock, crops for sale for
22human consumption, crops for livestock consumption, and
23production seed stock grown for the propagation of feed grains
24and the husbandry of animals or for the purpose of providing a
25food product, including the husbandry of blood stock as a main
26source of providing a food product. "All-terrain vehicle or

 

 

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1off-highway motorcycle used in production agriculture" also
2means any all-terrain vehicle or off-highway motorcycle used
3in animal husbandry, floriculture, aquaculture, horticulture,
4and viticulture.
5    (g) All of the proceeds of the additional fees imposed by
6Public Act 96-34 shall be deposited into the Capital Projects
7Fund.
8    (h) The fee for a duplicate registration sticker or
9stickers shall be the amount required under subsection (a) or
10the vehicle's annual registration fee amount, whichever is
11less.
12    (i) All of the proceeds of (1) the additional fees imposed
13by Public Act 101-32, and (2) the $5 additional fee imposed by
14this amendatory Act of the 102nd General Assembly for a
15certificate of title for a motor vehicle other than an
16all-terrain vehicle, off-highway motorcycle, or motor home,
17mini motor home, or van camper this amendatory Act of the 101st
18General Assembly shall be deposited into the Road Fund.
19(Source: P.A. 100-956, eff. 1-1-19; 101-32, eff. 6-28-19;
20101-604, eff. 12-13-19; 101-636, eff. 6-10-20.)
 
21    (625 ILCS 5/3-1001)  (from Ch. 95 1/2, par. 3-1001)
22    Sec. 3-1001. A tax is hereby imposed on the privilege of
23using, in this State, any motor vehicle as defined in Section
241-146 of this Code acquired by gift, transfer, or purchase,
25and having a year model designation preceding the year of

 

 

10200SB0058ham001- 39 -LRB102 04504 RAM 27318 a

1application for title by 5 or fewer years prior to October 1,
21985 and 10 or fewer years on and after October 1, 1985 and
3prior to January 1, 1988. On and after January 1, 1988, the tax
4shall apply to all motor vehicles without regard to model
5year. Except that the tax shall not apply
6        (i) if the use of the motor vehicle is otherwise taxed
7    under the Use Tax Act;
8        (ii) if the motor vehicle is bought and used by a
9    governmental agency or a society, association, foundation
10    or institution organized and operated exclusively for
11    charitable, religious or educational purposes;
12        (iii) if the use of the motor vehicle is not subject to
13    the Use Tax Act by reason of subsection (a), (b), (c), (d),
14    (e) or (f) of Section 3-55 of that Act dealing with the
15    prevention of actual or likely multistate taxation;
16        (iv) to implements of husbandry;
17        (v) when a junking certificate is issued pursuant to
18    Section 3-117(a) of this Code;
19        (vi) when a vehicle is subject to the replacement
20    vehicle tax imposed by Section 3-2001 of this Act;
21        (vii) when the transfer is a gift to a beneficiary in
22    the administration of an estate and the beneficiary is a
23    surviving spouse.
24    Prior to January 1, 1988, the rate of tax shall be 5% of
25the selling price for each purchase of a motor vehicle covered
26by Section 3-1001 of this Code. Except as hereinafter

 

 

10200SB0058ham001- 40 -LRB102 04504 RAM 27318 a

1provided, beginning January 1, 1988 and until January 1, 2022,
2the rate of tax shall be as follows for transactions in which
3the selling price of the motor vehicle is less than $15,000:
4Number of Years Transpired AfterApplicable Tax
5Model Year of Motor Vehicle
61 or less$390
72290
83215
94165
105115
11690
12780
13865
14950
151040
16over 1025
17Except as hereinafter provided, beginning January 1, 1988 and
18until January 1, 2022, the rate of tax shall be as follows for
19transactions in which the selling price of the motor vehicle
20is $15,000 or more:
21Selling PriceApplicable Tax
22$15,000 - $19,999$ 750
23$20,000 - $24,999$1,000
24$25,000 - $29,999$1,250
25$30,000 and over$1,500
26    Except as hereinafter provided, beginning on January 1,

 

 

10200SB0058ham001- 41 -LRB102 04504 RAM 27318 a

12022, the rate of tax shall be as follows for transactions in
2which the selling price of the motor vehicle is less than
3$15,000:
4        (1) if one year or less has transpired after the model
5    year of the vehicle, then the applicable tax is $465;
6        (2) if 2 years have transpired after the model year of
7    the motor vehicle, then the applicable tax is $365;
8        (3) if 3 years have transpired after the model year of
9    the motor vehicle, then the applicable tax is $290;
10        (4) if 4 years have transpired after the model year of
11    the motor vehicle, then the applicable tax is $240;
12        (5) if 5 years have transpired after the model year of
13    the motor vehicle, then the applicable tax is $190;
14        (6) if 6 years have transpired after the model year of
15    the motor vehicle, then the applicable tax is $165;
16        (7) if 7 years have transpired after the model year of
17    the motor vehicle, then the applicable tax is $155;
18        (8) if 8 years have transpired after the model year of
19    the motor vehicle, then the applicable tax is $140;
20        (9) if 9 years have transpired after the model year of
21    the motor vehicle, then the applicable tax is $125;
22        (10) if 10 years have transpired after the model year
23    of the motor vehicle, then the applicable tax is $115; and
24        (11) if more than 10 years have transpired after the
25    model year of the motor vehicle, then the applicable tax
26    is $100.

 

 

10200SB0058ham001- 42 -LRB102 04504 RAM 27318 a

1    Except as hereinafter provided, beginning on January 1,
22022, the rate of tax shall be as follows for transactions in
3which the selling price of the motor vehicle is $15,000 or
4more:
5        (1) if the selling price is $15,000 or more, but less
6    than $20,000, then the applicable tax shall be $850;
7        (2) if the selling price is $20,000 or more, but less
8    than $25,000, then the applicable tax shall be $1,100;
9        (3) if the selling price is $25,000 or more, but less
10    than $30,000, then the applicable tax shall be $1,350;
11        (4) if the selling price is $30,000 or more, but less
12    than $50,000, then the applicable tax shall be $1,600;
13        (5) if the selling price is $50,000 or more, but less
14    than $100,000, then the applicable tax shall be $2,600;
15        (6) if the selling price is $100,000 or more, but less
16    than $1,000,000, then the applicable tax shall be $5,100;
17    and
18        (7) if the selling price is $1,000,000 or more, then
19    the applicable tax shall be $10,100.
20For the following transactions, the tax rate shall be $15 for
21each motor vehicle acquired in such transaction:
22        (i) when the transferee or purchaser is the spouse,
23    mother, father, brother, sister or child of the
24    transferor;
25        (ii) when the transfer is a gift to a beneficiary in
26    the administration of an estate and the beneficiary is not

 

 

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1    a surviving spouse;
2        (iii) when a motor vehicle which has once been
3    subjected to the Illinois retailers' occupation tax or use
4    tax is transferred in connection with the organization,
5    reorganization, dissolution or partial liquidation of an
6    incorporated or unincorporated business wherein the
7    beneficial ownership is not changed.
8    A claim that the transaction is taxable under subparagraph
9(i) shall be supported by such proof of family relationship as
10provided by rules of the Department.
11    For a transaction in which a motorcycle, motor driven
12cycle or moped is acquired the tax rate shall be $25.
13    On and after October 1, 1985 and until January 1, 2022,
141/12 of $5,000,000 of the moneys received by the Department of
15Revenue pursuant to this Section shall be paid each month into
16the Build Illinois Fund; on and after January 1, 2022, 1/12 of
17$40,000,000 of the moneys received by the Department of
18Revenue pursuant to this Section shall be paid each month into
19the Build Illinois Fund; and the remainder shall be paid into
20the General Revenue Fund.
21    The tax imposed by this Section shall be abated and no
22longer imposed when the amount deposited to secure the bonds
23issued pursuant to the Build Illinois Bond Act is sufficient
24to provide for the payment of the principal of, and interest
25and premium, if any, on the bonds, as certified to the State
26Comptroller and the Director of Revenue by the Director of the

 

 

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1Governor's Office of Management and Budget.
2(Source: P.A. 96-554, eff. 1-1-10.)
 
3    Section 99. Effective date. This Act takes effect January
41, 2022.".