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415 ILCS 135/65
(415 ILCS 135/65)
(Section scheduled to be repealed on January 1, 2030)
Drycleaning solvent tax.
(a) A tax is imposed upon
the use of drycleaning solvent by a person engaged in the business of operating
a drycleaning facility in this State at the rate of $10 per gallon of
perchloroethylene or other chlorinated drycleaning solvents used in
drycleaning operations, $2 per gallon of
petroleum-based drycleaning solvent, and $1.75 per gallon of green solvents,
unless the green solvent is used at a virgin facility, in which case the rate
is $0.35 per gallon. The Board may determine by rule which products are
chlorine-based solvents, which products are petroleum-based
solvents, and which products are green solvents. All drycleaning solvents
shall be considered
chlorinated solvents unless the Board determines
that the solvents are petroleum-based drycleaning solvents or green
(b) The tax imposed by this Act shall be collected from the purchaser at
the time of sale by a seller of drycleaning solvents maintaining a place of
business in this State and shall be remitted to the Department of Revenue under
provisions of this Act.
(c) The tax imposed by this Act that is not collected by a seller of
drycleaning solvents shall be paid directly to the Department of Revenue by the
purchaser or end user who is subject to the tax imposed by this Act.
(d) No tax shall be imposed upon the use of drycleaning solvent if the
drycleaning solvent will not be used in a drycleaning facility or if a floor
tax has been imposed and paid on the drycleaning solvent. Prior to the
purchase of the solvent, the purchaser shall provide a written and signed
certificate to the drycleaning solvent seller stating:
(1) the name and address of the purchaser;
(2) the purchaser's signature and date of signing; and
(3) one of the following:
(A) that the drycleaning solvent will not be used
in a drycleaning facility; or
(B) that a floor stock tax has been imposed and
paid on the drycleaning solvent.
(e) On January 1, 1998, there is imposed on each operator of a
drycleaning facility a tax on drycleaning
solvent held by the operator on that date for use in
a drycleaning facility.
The tax imposed shall be
the tax that would have been imposed under
if the drycleaning solvent held by the operator on that date had been
by the operator during
the first year of this Act.
(f) On or before the 25th day of the 1st month following the end of the
calendar quarter, a seller of drycleaning solvents who has collected a tax
pursuant to this Section during the previous calendar quarter, or a purchaser
or end user of
drycleaning solvents required under subsection (c) to submit the tax directly
to the Department, shall file a return
with the Department of Revenue. The return shall be filed on a form prescribed
by the Department of Revenue and shall contain information that the Department
Revenue reasonably requires, but at a minimum will require the reporting of
the volume of
drycleaning solvent sold to each licensed drycleaner. The Department of Revenue
shall report quarterly to the Agency the volume of drycleaning solvent
purchased for the quarter by each licensed drycleaner. Each seller of
drycleaning solvent maintaining a
place of business in this State who is required or authorized to collect the
tax imposed by this Act shall pay to the Department the amount of the tax at
the time when he or she is required to file his or her return for the period
during which the tax was collected. Purchasers or end users remitting the tax
the Department under subsection (c) shall file a return with
the Department of Revenue and pay the tax so incurred by the purchaser or end
the preceding calendar quarter.
Except as provided in this Section, the seller of drycleaning solvents filing the return under this Section shall, at the time of filing the return, pay to the Department the amount of tax imposed by this Act less a discount of 1.75%, or $5 per calendar year, whichever is greater. Failure to timely file the returns and provide to the Department the data requested under this Act will result in disallowance of the reimbursement discount.
(g) The tax on drycleaning solvents
used in drycleaning facilities and the floor stock tax shall be administered by the
Department of Revenue
under rules adopted by that Department.
(h) No person shall knowingly sell or transfer
drycleaning solvent to an operator of a drycleaning facility that is not
licensed by the Agency under Section 60.
(i) The Department of Revenue may adopt rules
as necessary to implement this Section.
(j) If any payment provided for in this Section exceeds the seller's liabilities under this Act, as shown on an original return, the seller may credit such excess payment against liability subsequently to be remitted to the Department under this Act, in accordance with reasonable rules adopted by the Department. If the Department subsequently determines that all or any part of the credit taken was not actually due to the seller, the seller's discount shall be reduced by an amount equal to the difference between the discount as applied to the credit taken and that actually due, and the seller shall be liable for penalties and interest on such difference.
(Source: P.A. 101-400, eff. 7-1-20; 102-558, eff. 8-20-21.)