[ Search ] [ Legislation ] [ Bill Summary ]
[ Home ] [ Back ] [ Bottom ]
90_HB2385
235 ILCS 5/1-3.03 from Ch. 43, par. 95.03
235 ILCS 5/1-3.38 new
235 ILCS 5/8-1 from Ch. 43, par. 158
Amends the Liquor Control Act of 1934. Provides that
alcoholic cider shall be taxed at the rate of 7 cents per
gallon (now taxed as wine at the rate of 23 cents per
gallon). Effective July 1, 1998.
LRB9007052LDdvB
LRB9007052LDdvB
1 AN ACT to amend the Liquor Control Act of 1934 by
2 changing Sections 1-3.03 and 8-1 and adding Section 1-3.38.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Liquor Control Act of 1934 is amended by
6 changing Sections 1-3.03 and 8-1 and adding Section 1-3.38 as
7 follows:
8 (235 ILCS 5/1-3.03) (from Ch. 43, par. 95.03)
9 Sec. 1-3.03. "Wine" means any alcoholic beverage, other
10 than cider, obtained by the fermentation of the natural
11 contents of fruits, or vegetables, containing sugar,
12 including such beverages when fortified by the addition of
13 alcohol or spirits, as above defined.
14 (Source: P.A. 82-783.)
15 (235 ILCS 5/1-3.38 new)
16 Sec. 1-3.38. "Cider" means any alcoholic beverage
17 obtained by the alcohol fermentation of the juice of apples
18 or pears, including but not limited to flavored, sparkling,
19 or carbonated cider, but not including wine.
20 (235 ILCS 5/8-1) (from Ch. 43, par. 158)
21 Sec. 8-1. A tax is imposed upon the privilege of
22 engaging in business as a manufacturer or as an importing
23 distributor of alcoholic liquor other than beer at the rate
24 of 7¢ per gallon for cider containing not less than 0.5%
25 alcohol by volume nor more than 7% alcohol by volume, 23¢ per
26 gallon for wine containing 14% or less of alcohol by volume,
27 60¢ per gallon for wine containing more than 14% of alcohol
28 by volume, and $2.00 per gallon on alcohol and spirits
29 manufactured and sold or used by such manufacturer, or as
-2- LRB9007052LDdvB
1 agent for any other person, or sold or used by such importing
2 distributor, or as agent for any other person. A tax is
3 imposed upon the privilege of engaging in business as a
4 manufacturer of beer or as an importing distributor of beer
5 at the rate of 7¢ per gallon on all beer manufactured and
6 sold or used by such manufacturer, or as agent for any other
7 person, or sold or used by such importing distributor, or as
8 agent for any other person. Any brewer manufacturing beer in
9 this State shall be entitled to and given a credit or refund
10 of 75% of the tax imposed on each gallon of beer up to 4.9
11 million gallons per year in any given calendar year for tax
12 paid or payable on beer produced and sold in the State of
13 Illinois.
14 The credit or refund created by this Act shall apply to
15 all beer taxes in the calendar years 1982 through 1986.
16 A tax at the rate of 1¢ per gallon on beer and 48¢ per
17 gallon on alcohol and spirits is also imposed upon the
18 privilege of engaging in business as a retailer or as a
19 distributor who is not also an importing distributor with
20 respect to all beer and all alcohol and spirits owned or
21 possessed by such retailer or distributor when this
22 amendatory Act of 1969 becomes effective, and with respect to
23 which the additional tax imposed by this amendatory Act upon
24 manufacturers and importing distributors does not apply.
25 Retailers and distributors who are subject to the additional
26 tax imposed by this paragraph of this Section shall be
27 required to inventory such alcoholic liquor and to pay this
28 additional tax in a manner prescribed by the Department.
29 The provisions of this Section shall be construed to
30 apply to any importing distributor engaging in business in
31 this State, whether licensed or not.
32 However, such tax is not imposed upon any such business
33 as to any alcoholic liquor shipped outside Illinois by an
34 Illinois licensed manufacturer or importing distributor, nor
-3- LRB9007052LDdvB
1 as to any alcoholic liquor delivered in Illinois by an
2 Illinois licensed manufacturer or importing distributor to a
3 purchaser for immediate transportation by the purchaser to
4 another state into which the purchaser has a legal right,
5 under the laws of such state, to import such alcoholic
6 liquor, nor as to any alcoholic liquor other than beer sold
7 by one Illinois licensed manufacturer or importing
8 distributor to another Illinois licensed manufacturer or
9 importing distributor to the extent to which the sale of
10 alcoholic liquor other than beer by one Illinois licensed
11 manufacturer or importing distributor to another Illinois
12 licensed manufacturer or importing distributor is authorized
13 by the licensing provisions of this Act, nor to alcoholic
14 liquor whether manufactured in or imported into this State
15 when sold to a "non-beverage user" licensed by the State for
16 use in the manufacture of any of the following when they are
17 unfit for beverage purposes:
18 Patent and proprietary medicines and medicinal,
19 antiseptic, culinary and toilet preparations;
20 Flavoring extracts and syrups and food products;
21 Scientific, industrial and chemical products, excepting
22 denatured alcohol;
23 Or for scientific, chemical, experimental or mechanical
24 purposes;
25 Nor is the tax imposed upon the privilege of engaging in
26 any business in interstate commerce or otherwise, which
27 business may not, under the Constitution and Statutes of the
28 United States, be made the subject of taxation by this State.
29 The tax herein imposed shall be in addition to all other
30 occupation or privilege taxes imposed by the State of
31 Illinois or political subdivision thereof.
32 If any alcoholic liquor manufactured in or imported into
33 this State is sold to a licensed manufacturer or importing
34 distributor by a licensed manufacturer or importing
-4- LRB9007052LDdvB
1 distributor to be used solely as an ingredient in the
2 manufacture of any beverage for human consumption, the tax
3 imposed upon such purchasing manufacturer or importing
4 distributor shall be reduced by the amount of the taxes which
5 have been paid by the selling manufacturer or importing
6 distributor under this Act as to such alcoholic liquor so
7 used to the Department of Revenue.
8 If any person received any alcoholic liquors from a
9 manufacturer or importing distributor, with respect to which
10 alcoholic liquors no tax is imposed under this Article, and
11 such alcoholic liquor shall thereafter be disposed of in such
12 manner or under such circumstances as may cause the same to
13 become the base for the tax imposed by this Article, such
14 person shall make the same reports and returns, pay the same
15 taxes and be subject to all other provisions of this Article
16 relating to manufacturers and importing distributors.
17 Nothing in this Article shall be construed to require the
18 payment to the Department of the taxes imposed by this
19 Article more than once with respect to any quantity of
20 alcoholic liquor sold or used within this State.
21 No tax is imposed by this Act on sales of alcoholic
22 liquor by Illinois licensed foreign importers to Illinois
23 licensed importing distributors.
24 (Source: P.A. 86-654.)
25 Section 99. Effective date. This Act takes effect July
26 1, 1998.