State of Illinois
91st General Assembly
Legislation

   [ Search ]   [ Legislation ]
[ Home ]   [ Back ]   [ Bottom ]


[ Introduced ][ Engrossed ][ Enrolled ]
[ House Amendment 001 ][ Conference Committee Report 001 ]

91_HB0542sam001

 










                                           LRB9101956PTpkam01

 1                     AMENDMENT TO HOUSE BILL 542

 2        AMENDMENT NO.     .  Amend House Bill  542  by  replacing
 3    everything after the enacting clause with the following:

 4        "Section  5.   The  Use  Tax  Act  is amended by changing
 5    Section 3-5 as follows:

 6        (35 ILCS 105/3-5) (from Ch. 120, par. 439.3-5)
 7        Sec. 3-5.  Exemptions.  Use  of  the  following  tangible
 8    personal property is exempt from the tax imposed by this Act:
 9        (1)  Personal  property  purchased  from  a  corporation,
10    society,    association,    foundation,    institution,    or
11    organization, other than a limited liability company, that is
12    organized and operated as a not-for-profit service enterprise
13    for  the  benefit  of persons 65 years of age or older if the
14    personal property was not purchased by the enterprise for the
15    purpose of resale by the enterprise.
16        (2)  Personal  property  purchased  by  a  not-for-profit
17    Illinois county  fair  association  for  use  in  conducting,
18    operating, or promoting the county fair.
19        (3)  Personal  property  purchased  by  a  not-for-profit
20    music  or  dramatic  arts  organization  that establishes, by
21    proof required  by  the  Department  by  rule,  that  it  has
22    received an exemption under Section 501(c)(3) of the Internal
 
                            -2-            LRB9101956PTpkam01
 1    Revenue  Code  and  that  is  organized  and operated for the
 2    presentation  of  live  public  performances  of  musical  or
 3    theatrical works on a regular basis.
 4        (4)  Personal property purchased by a governmental  body,
 5    by   a  corporation,  society,  association,  foundation,  or
 6    institution   organized   and   operated   exclusively    for
 7    charitable,  religious,  or  educational  purposes,  or  by a
 8    not-for-profit corporation, society, association, foundation,
 9    institution, or organization that has no compensated officers
10    or employees and that is organized and operated primarily for
11    the recreation of persons 55 years of age or older. A limited
12    liability company may qualify for the  exemption  under  this
13    paragraph  only if the limited liability company is organized
14    and operated exclusively for  educational  purposes.  On  and
15    after July 1, 1987, however, no entity otherwise eligible for
16    this exemption shall make tax-free purchases unless it has an
17    active   exemption   identification   number  issued  by  the
18    Department.
19        (5)  A passenger car that is a replacement vehicle to the
20    extent that the purchase price of the car is subject  to  the
21    Replacement Vehicle Tax.
22        (6)  Graphic  arts  machinery  and  equipment,  including
23    repair   and  replacement  parts,  both  new  and  used,  and
24    including that manufactured on special  order,  certified  by
25    the   purchaser   to  be  used  primarily  for  graphic  arts
26    production, and including machinery and  equipment  purchased
27    for lease.
28        (7)  Farm chemicals.
29        (8)  Legal  tender,  currency,  medallions,  or  gold  or
30    silver   coinage   issued  by  the  State  of  Illinois,  the
31    government of the United States of America, or the government
32    of any foreign country, and bullion.
33        (9)  Personal property purchased from a teacher-sponsored
34    student  organization  affiliated  with  an   elementary   or
 
                            -3-            LRB9101956PTpkam01
 1    secondary school located in Illinois.
 2        (10)  A  motor  vehicle  of  the  first division, a motor
 3    vehicle of the second division that is a self-contained motor
 4    vehicle designed or permanently converted to  provide  living
 5    quarters  for  recreational,  camping,  or  travel  use, with
 6    direct walk through to the living quarters from the  driver's
 7    seat,  or  a  motor vehicle of the second division that is of
 8    the van configuration designed for the transportation of  not
 9    less  than  7  nor  more  than  16  passengers, as defined in
10    Section 1-146 of the Illinois Vehicle Code, that is used  for
11    automobile  renting,  as  defined  in  the Automobile Renting
12    Occupation and Use Tax Act.
13        (11)  Farm machinery and equipment, both  new  and  used,
14    including  that  manufactured  on special order, certified by
15    the purchaser to be used primarily for production agriculture
16    or  State  or  federal   agricultural   programs,   including
17    individual replacement parts for the machinery and equipment,
18    including  machinery  and  equipment purchased for lease, and
19    including implements of husbandry defined in Section 1-130 of
20    the Illinois Vehicle Code, farm  machinery  and  agricultural
21    chemical  and fertilizer spreaders, and nurse wagons required
22    to be registered under Section 3-809 of the Illinois  Vehicle
23    Code,  but  excluding  other  motor  vehicles  required to be
24    registered under the  Illinois  Vehicle  Code.  Horticultural
25    polyhouses  or  hoop houses used for propagating, growing, or
26    overwintering plants shall be considered farm  machinery  and
27    equipment  under this item (11). Agricultural chemical tender
28    tanks and dry boxes shall include units sold separately  from
29    a  motor  vehicle  required  to  be  licensed  and units sold
30    mounted on a motor vehicle required to  be  licensed  if  the
31    selling price of the tender is separately stated.
32        Farm  machinery  and  equipment  shall  include precision
33    farming equipment  that  is  installed  or  purchased  to  be
34    installed  on farm machinery and equipment including, but not
 
                            -4-            LRB9101956PTpkam01
 1    limited  to,  tractors,   harvesters,   sprayers,   planters,
 2    seeders,  or spreaders. Precision farming equipment includes,
 3    but is not  limited  to,  soil  testing  sensors,  computers,
 4    monitors,  software,  global positioning and mapping systems,
 5    and other such equipment.
 6        Farm machinery and  equipment  also  includes  computers,
 7    sensors,  software,  and  related equipment used primarily in
 8    the computer-assisted  operation  of  production  agriculture
 9    facilities,  equipment,  and  activities  such  as,  but  not
10    limited  to,  the  collection, monitoring, and correlation of
11    animal and crop data for the purpose  of  formulating  animal
12    diets  and  agricultural chemicals.  This item (11) is exempt
13    from the provisions of Section 3-90.
14        (12)  Fuel and petroleum products sold to or used  by  an
15    air  common  carrier, certified by the carrier to be used for
16    consumption, shipment, or  storage  in  the  conduct  of  its
17    business  as an air common carrier, for a flight destined for
18    or returning from a location or locations outside the  United
19    States  without  regard  to  previous  or subsequent domestic
20    stopovers.
21        (13)  Proceeds of mandatory  service  charges  separately
22    stated  on  customers' bills for the purchase and consumption
23    of food and beverages purchased at retail from a retailer, to
24    the extent that the proceeds of the  service  charge  are  in
25    fact  turned  over as tips or as a substitute for tips to the
26    employees who participate  directly  in  preparing,  serving,
27    hosting  or  cleaning  up  the food or beverage function with
28    respect to which the service charge is imposed.
29        (14)  Oil field  exploration,  drilling,  and  production
30    equipment, including (i) rigs and parts of rigs, rotary rigs,
31    cable  tool  rigs,  and  workover rigs, (ii) pipe and tubular
32    goods, including casing and drill strings,  (iii)  pumps  and
33    pump-jack  units,  (iv) storage tanks and flow lines, (v) any
34    individual  replacement  part  for  oil  field   exploration,
 
                            -5-            LRB9101956PTpkam01
 1    drilling,  and  production  equipment, and (vi) machinery and
 2    equipment purchased for lease; but excluding  motor  vehicles
 3    required to be registered under the Illinois Vehicle Code.
 4        (15)  Photoprocessing  machinery and equipment, including
 5    repair and replacement parts, both new  and  used,  including
 6    that   manufactured   on  special  order,  certified  by  the
 7    purchaser to  be  used  primarily  for  photoprocessing,  and
 8    including  photoprocessing  machinery and equipment purchased
 9    for lease.
10        (16)  Coal  exploration,  mining,   offhighway   hauling,
11    processing, maintenance, and reclamation equipment, including
12    replacement  parts  and  equipment,  and  including equipment
13    purchased for lease, but excluding motor vehicles required to
14    be registered under the Illinois Vehicle Code.
15        (17)  Distillation machinery and  equipment,  sold  as  a
16    unit   or  kit,  assembled  or  installed  by  the  retailer,
17    certified by the user to be used only for the  production  of
18    ethyl alcohol that will be used for consumption as motor fuel
19    or  as  a component of motor fuel for the personal use of the
20    user, and not subject to sale or resale.
21        (18)  Manufacturing   and   assembling   machinery    and
22    equipment  used  primarily in the process of manufacturing or
23    assembling tangible personal property for wholesale or retail
24    sale or lease, whether that sale or lease is made directly by
25    the  manufacturer  or  by  some  other  person,  whether  the
26    materials used in the process are owned by  the  manufacturer
27    or  some  other person, or whether that sale or lease is made
28    apart from or as an incident to the seller's engaging in  the
29    service  occupation of producing machines, tools, dies, jigs,
30    patterns, gauges, or other similar  items  of  no  commercial
31    value on special order for a particular purchaser.
32        (19)  Personal  property  delivered  to  a  purchaser  or
33    purchaser's donee inside Illinois when the purchase order for
34    that  personal  property  was  received  by a florist located
 
                            -6-            LRB9101956PTpkam01
 1    outside Illinois who has a florist  located  inside  Illinois
 2    deliver the personal property.
 3        (20)  Semen used for artificial insemination of livestock
 4    for direct agricultural production.
 5        (21)  Horses, or interests in horses, registered with and
 6    meeting  the  requirements  of  any of the Arabian Horse Club
 7    Registry of America, Appaloosa Horse Club,  American  Quarter
 8    Horse  Association,  United  States  Trotting Association, or
 9    Jockey Club, as appropriate, used for purposes of breeding or
10    racing for prizes.
11        (22)  Computers and communications equipment utilized for
12    any hospital purpose and equipment  used  in  the  diagnosis,
13    analysis,  or  treatment  of hospital patients purchased by a
14    lessor who leases the equipment, under a lease of one year or
15    longer executed or in effect at the  time  the  lessor  would
16    otherwise  be  subject  to  the tax imposed by this Act, to a
17    hospital  that  has  been  issued  an  active  tax  exemption
18    identification  number  by the Department under Section 1g of
19    the Retailers' Occupation  Tax  Act.   If  the  equipment  is
20    leased  in  a manner that does not qualify for this exemption
21    or is used in any other non-exempt manner, the  lessor  shall
22    be  liable  for the tax imposed under this Act or the Service
23    Use Tax Act, as the case may be, based  on  the  fair  market
24    value  of  the  property  at  the time the non-qualifying use
25    occurs.  No lessor shall collect or  attempt  to  collect  an
26    amount  (however  designated) that purports to reimburse that
27    lessor for the tax imposed by this Act or the Service Use Tax
28    Act, as the case may be, if the tax has not been paid by  the
29    lessor.  If a lessor improperly collects any such amount from
30    the  lessee,  the  lessee shall have a legal right to claim a
31    refund of that amount from the  lessor.   If,  however,  that
32    amount  is  not  refunded  to  the lessee for any reason, the
33    lessor is liable to pay that amount to the Department.
34        (23)  Personal property purchased by a lessor who  leases
 
                            -7-            LRB9101956PTpkam01
 1    the  property,  under a lease of  one year or longer executed
 2    or in effect at  the  time  the  lessor  would  otherwise  be
 3    subject  to  the  tax  imposed by this Act, to a governmental
 4    body that has been  issued  an  active  sales  tax  exemption
 5    identification  number  by the Department under Section 1g of
 6    the Retailers' Occupation Tax Act. If the property is  leased
 7    in  a manner that does not qualify for this exemption or used
 8    in any other non-exempt manner, the lessor  shall  be  liable
 9    for  the  tax  imposed  under this Act or the Service Use Tax
10    Act, as the case may be, based on the fair  market  value  of
11    the  property  at the time the non-qualifying use occurs.  No
12    lessor shall collect or attempt to collect an amount (however
13    designated) that purports to reimburse that  lessor  for  the
14    tax  imposed  by  this Act or the Service Use Tax Act, as the
15    case may be, if the tax has not been paid by the lessor.   If
16    a lessor improperly collects any such amount from the lessee,
17    the lessee shall have a legal right to claim a refund of that
18    amount  from  the  lessor.   If,  however, that amount is not
19    refunded to the lessee for any reason, the lessor  is  liable
20    to pay that amount to the Department.
21        (24)  Beginning  with  taxable  years  ending on or after
22    December 31, 1995 and ending with taxable years ending on  or
23    before  December  31, 2004, personal property that is donated
24    for disaster relief to  be  used  in  a  State  or  federally
25    declared disaster area in Illinois or bordering Illinois by a
26    manufacturer  or retailer that is registered in this State to
27    a   corporation,   society,   association,   foundation,   or
28    institution that  has  been  issued  a  sales  tax  exemption
29    identification  number by the Department that assists victims
30    of the disaster who reside within the declared disaster area.
31        (25)  Beginning with taxable years  ending  on  or  after
32    December  31, 1995 and ending with taxable years ending on or
33    before December 31, 2004, personal property that is  used  in
34    the  performance  of  infrastructure  repairs  in this State,
 
                            -8-            LRB9101956PTpkam01
 1    including but not limited to  municipal  roads  and  streets,
 2    access  roads,  bridges,  sidewalks,  waste disposal systems,
 3    water and  sewer  line  extensions,  water  distribution  and
 4    purification  facilities,  storm water drainage and retention
 5    facilities, and sewage treatment facilities, resulting from a
 6    State or federally declared disaster in Illinois or bordering
 7    Illinois  when  such  repairs  are  initiated  on  facilities
 8    located in the declared disaster area within 6  months  after
 9    the disaster.
10        (26)  A motor vehicle, as that term is defined in Section
11    1-146  of  the  Illinois  Vehicle  Code, that is donated to a
12    corporation, limited liability company, society, association,
13    foundation,  or  institution  that  is  determined   by   the
14    Department  to  be  organized  and  operated  exclusively for
15    educational purposes.  For purposes  of  this  exemption,  "a
16    corporation, limited liability company, society, association,
17    foundation, or institution organized and operated exclusively
18    for  educational  purposes"  means  all  tax-supported public
19    schools, private schools that offer systematic instruction in
20    useful branches of  learning  by  methods  common  to  public
21    schools  and  that  compare  favorably  in  their  scope  and
22    intensity with the course of study presented in tax-supported
23    schools,  and  vocational  or technical schools or institutes
24    organized and operated exclusively to  provide  a  course  of
25    study  of  not  less  than  6  weeks duration and designed to
26    prepare individuals to follow a trade or to pursue a  manual,
27    technical,  mechanical,  industrial,  business, or commercial
28    occupation.
29    (Source: P.A.  89-16,  eff.  5-30-95;  89-115,  eff.  1-1-96;
30    89-349,  eff.  8-17-95;  89-495,  eff.  6-24-96; 89-496, eff.
31    6-25-96; 89-626, eff. 8-9-96;  90-14,  eff.  7-1-97;  90-552,
32    eff. 12-12-97; 90-605, eff. 6-30-98.)

33        Section  10.   The  Service  Use  Tax  Act  is amended by
 
                            -9-            LRB9101956PTpkam01
 1    changing Section 3-5 as follows:

 2        (35 ILCS 110/3-5) (from Ch. 120, par. 439.33-5)
 3        Sec. 3-5.  Exemptions.  Use  of  the  following  tangible
 4    personal property is exempt from the tax imposed by this Act:
 5        (1)  Personal  property  purchased  from  a  corporation,
 6    society,    association,    foundation,    institution,    or
 7    organization, other than a limited liability company, that is
 8    organized and operated as a not-for-profit service enterprise
 9    for  the  benefit  of persons 65 years of age or older if the
10    personal property was not purchased by the enterprise for the
11    purpose of resale by the enterprise.
12        (2)  Personal property purchased by a non-profit Illinois
13    county fair association for use in conducting, operating,  or
14    promoting the county fair.
15        (3)  Personal  property  purchased  by  a  not-for-profit
16    music  or  dramatic  arts  organization  that establishes, by
17    proof required  by  the  Department  by  rule,  that  it  has
18    received an exemption under Section 501(c)(3) of the Internal
19    Revenue  Code  and  that  is  organized  and operated for the
20    presentation  of  live  public  performances  of  musical  or
21    theatrical works on a regular basis.
22        (4)  Legal  tender,  currency,  medallions,  or  gold  or
23    silver  coinage  issued  by  the  State  of   Illinois,   the
24    government of the United States of America, or the government
25    of any foreign country, and bullion.
26        (5)  Graphic  arts  machinery  and  equipment,  including
27    repair   and  replacement  parts,  both  new  and  used,  and
28    including that manufactured on special order or purchased for
29    lease, certified by the purchaser to be  used  primarily  for
30    graphic arts production.
31        (6)  Personal property purchased from a teacher-sponsored
32    student   organization   affiliated  with  an  elementary  or
33    secondary school located in Illinois.
 
                            -10-           LRB9101956PTpkam01
 1        (7)  Farm machinery and equipment,  both  new  and  used,
 2    including  that  manufactured  on special order, certified by
 3    the purchaser to be used primarily for production agriculture
 4    or  State  or  federal   agricultural   programs,   including
 5    individual replacement parts for the machinery and equipment,
 6    including  machinery  and  equipment purchased for lease, and
 7    including implements of husbandry defined in Section 1-130 of
 8    the Illinois Vehicle Code, farm  machinery  and  agricultural
 9    chemical  and fertilizer spreaders, and nurse wagons required
10    to be registered under Section 3-809 of the Illinois  Vehicle
11    Code,  but  excluding  other  motor  vehicles  required to be
12    registered under the  Illinois  Vehicle  Code.  Horticultural
13    polyhouses  or  hoop houses used for propagating, growing, or
14    overwintering plants shall be considered farm  machinery  and
15    equipment  under  this item (7). Agricultural chemical tender
16    tanks and dry boxes shall include units sold separately  from
17    a  motor  vehicle  required  to  be  licensed  and units sold
18    mounted on a motor vehicle required to  be  licensed  if  the
19    selling price of the tender is separately stated.
20        Farm  machinery  and  equipment  shall  include precision
21    farming equipment  that  is  installed  or  purchased  to  be
22    installed  on farm machinery and equipment including, but not
23    limited  to,  tractors,   harvesters,   sprayers,   planters,
24    seeders,  or spreaders. Precision farming equipment includes,
25    but is not  limited  to,  soil  testing  sensors,  computers,
26    monitors,  software,  global positioning and mapping systems,
27    and other such equipment.
28        Farm machinery and  equipment  also  includes  computers,
29    sensors,  software,  and  related equipment used primarily in
30    the computer-assisted  operation  of  production  agriculture
31    facilities,  equipment,  and  activities  such  as,  but  not
32    limited  to,  the  collection, monitoring, and correlation of
33    animal and crop data for the purpose  of  formulating  animal
34    diets  and  agricultural  chemicals.  This item (7) is exempt
 
                            -11-           LRB9101956PTpkam01
 1    from the provisions of Section 3-75.
 2        (8)  Fuel and petroleum products sold to or  used  by  an
 3    air  common  carrier, certified by the carrier to be used for
 4    consumption, shipment, or  storage  in  the  conduct  of  its
 5    business  as an air common carrier, for a flight destined for
 6    or returning from a location or locations outside the  United
 7    States  without  regard  to  previous  or subsequent domestic
 8    stopovers.
 9        (9)  Proceeds of  mandatory  service  charges  separately
10    stated  on  customers' bills for the purchase and consumption
11    of food and beverages acquired as an incident to the purchase
12    of a service from  a  serviceman,  to  the  extent  that  the
13    proceeds  of  the  service  charge are in fact turned over as
14    tips or as  a  substitute  for  tips  to  the  employees  who
15    participate   directly  in  preparing,  serving,  hosting  or
16    cleaning up the food or beverage  function  with  respect  to
17    which the service charge is imposed.
18        (10)  Oil  field  exploration,  drilling,  and production
19    equipment, including (i) rigs and parts of rigs, rotary rigs,
20    cable tool rigs, and workover rigs,  (ii)  pipe  and  tubular
21    goods,  including  casing  and drill strings, (iii) pumps and
22    pump-jack units, (iv) storage tanks and flow lines,  (v)  any
23    individual   replacement  part  for  oil  field  exploration,
24    drilling, and production equipment, and  (vi)  machinery  and
25    equipment  purchased  for lease; but excluding motor vehicles
26    required to be registered under the Illinois Vehicle Code.
27        (11)  Proceeds from the sale of photoprocessing machinery
28    and equipment, including repair and replacement  parts,  both
29    new  and  used, including that manufactured on special order,
30    certified  by  the  purchaser  to  be  used   primarily   for
31    photoprocessing,  and including photoprocessing machinery and
32    equipment purchased for lease.
33        (12)  Coal  exploration,  mining,   offhighway   hauling,
34    processing, maintenance, and reclamation equipment, including
 
                            -12-           LRB9101956PTpkam01
 1    replacement  parts  and  equipment,  and  including equipment
 2    purchased for lease, but excluding motor vehicles required to
 3    be registered under the Illinois Vehicle Code.
 4        (13)  Semen used for artificial insemination of livestock
 5    for direct agricultural production.
 6        (14)  Horses, or interests in horses, registered with and
 7    meeting the requirements of any of  the  Arabian  Horse  Club
 8    Registry  of  America, Appaloosa Horse Club, American Quarter
 9    Horse Association, United  States  Trotting  Association,  or
10    Jockey Club, as appropriate, used for purposes of breeding or
11    racing for prizes.
12        (15)  Computers and communications equipment utilized for
13    any  hospital  purpose  and  equipment used in the diagnosis,
14    analysis, or treatment of hospital patients  purchased  by  a
15    lessor who leases the equipment, under a lease of one year or
16    longer  executed  or  in  effect at the time the lessor would
17    otherwise be subject to the tax imposed by  this  Act,  to  a
18    hospital  that  has  been  issued  an  active  tax  exemption
19    identification  number  by the Department under Section 1g of
20    the Retailers' Occupation Tax Act. If the equipment is leased
21    in a manner that does not qualify for this  exemption  or  is
22    used  in  any  other  non-exempt  manner, the lessor shall be
23    liable for the tax imposed under this Act or the Use Tax Act,
24    as the case may be, based on the fair  market  value  of  the
25    property  at  the  time  the  non-qualifying  use occurs.  No
26    lessor shall collect or attempt to collect an amount (however
27    designated) that purports to reimburse that  lessor  for  the
28    tax  imposed  by this Act or the Use Tax Act, as the case may
29    be, if the tax has not been paid by the lessor.  If a  lessor
30    improperly  collects  any  such  amount  from the lessee, the
31    lessee shall have a legal right to claim  a  refund  of  that
32    amount  from  the  lessor.   If,  however, that amount is not
33    refunded to the lessee for any reason, the lessor  is  liable
34    to pay that amount to the Department.
 
                            -13-           LRB9101956PTpkam01
 1        (16)  Personal  property purchased by a lessor who leases
 2    the property, under a lease of one year or longer executed or
 3    in effect at the time the lessor would otherwise  be  subject
 4    to  the  tax imposed by this Act, to a governmental body that
 5    has been issued an active tax exemption identification number
 6    by  the  Department  under  Section  1g  of  the   Retailers'
 7    Occupation  Tax  Act.   If the property is leased in a manner
 8    that does not qualify for this exemption or is  used  in  any
 9    other  non-exempt  manner, the lessor shall be liable for the
10    tax imposed under this Act or the Use Tax Act,  as  the  case
11    may be, based on the fair market value of the property at the
12    time  the non-qualifying use occurs.  No lessor shall collect
13    or attempt to collect an  amount  (however  designated)  that
14    purports to reimburse that lessor for the tax imposed by this
15    Act  or  the  Use Tax Act, as the case may be, if the tax has
16    not been paid by the lessor.  If a lessor improperly collects
17    any such amount from the lessee,  the  lessee  shall  have  a
18    legal right to claim a refund of that amount from the lessor.
19    If,  however,  that  amount is not refunded to the lessee for
20    any reason, the lessor is liable to pay that  amount  to  the
21    Department.
22        (17)  Beginning  with  taxable  years  ending on or after
23    December 31, 1995 and ending with taxable years ending on  or
24    before  December  31, 2004, personal property that is donated
25    for disaster relief to  be  used  in  a  State  or  federally
26    declared disaster area in Illinois or bordering Illinois by a
27    manufacturer  or retailer that is registered in this State to
28    a   corporation,   society,   association,   foundation,   or
29    institution that  has  been  issued  a  sales  tax  exemption
30    identification  number by the Department that assists victims
31    of the disaster who reside within the declared disaster area.
32        (18)  Beginning with taxable years  ending  on  or  after
33    December  31, 1995 and ending with taxable years ending on or
34    before December 31, 2004, personal property that is  used  in
 
                            -14-           LRB9101956PTpkam01
 1    the  performance  of  infrastructure  repairs  in this State,
 2    including but not limited to  municipal  roads  and  streets,
 3    access  roads,  bridges,  sidewalks,  waste disposal systems,
 4    water and  sewer  line  extensions,  water  distribution  and
 5    purification  facilities,  storm water drainage and retention
 6    facilities, and sewage treatment facilities, resulting from a
 7    State or federally declared disaster in Illinois or bordering
 8    Illinois  when  such  repairs  are  initiated  on  facilities
 9    located in the declared disaster area within 6  months  after
10    the disaster.
11        (19)  A motor vehicle, as that term is defined in Section
12    1-146  of  the  Illinois  Vehicle  Code, that is donated to a
13    corporation, limited liability company, society, association,
14    foundation,  or  institution  that  is  determined   by   the
15    Department  to  be  organized  and  operated  exclusively for
16    educational purposes.  For purposes  of  this  exemption,  "a
17    corporation, limited liability company, society, association,
18    foundation, or institution organized and operated exclusively
19    for  educational  purposes"  means  all  tax-supported public
20    schools, private schools that offer systematic instruction in
21    useful branches of  learning  by  methods  common  to  public
22    schools  and  that  compare  favorably  in  their  scope  and
23    intensity with the course of study presented in tax-supported
24    schools,  and  vocational  or technical schools or institutes
25    organized and operated exclusively to  provide  a  course  of
26    study  of  not  less  than  6  weeks duration and designed to
27    prepare individuals to follow a trade or to pursue a  manual,
28    technical,  mechanical,  industrial,  business, or commercial
29    occupation.
30    (Source: P.A.  89-16,  eff.  5-30-95;  89-115,  eff.  1-1-96;
31    89-349,  eff.  8-17-95;  89-495,  eff.  6-24-96; 89-496, eff.
32    6-25-96; 89-626, eff. 8-9-96;  90-14,  eff.  7-1-97;  90-552,
33    eff. 12-12-97; 90-605, eff. 6-30-98.)
 
                            -15-           LRB9101956PTpkam01
 1        Section 15.  The Service Occupation Tax Act is amended by
 2    changing Section 3-5 as follows:

 3        (35 ILCS 115/3-5) (from Ch. 120, par. 439.103-5)
 4        Sec.  3-5.   Exemptions.  The following tangible personal
 5    property is exempt from the tax imposed by this Act:
 6        (1)  Personal property sold by  a  corporation,  society,
 7    association,  foundation, institution, or organization, other
 8    than a limited  liability  company,  that  is  organized  and
 9    operated  as  a  not-for-profit  service  enterprise  for the
10    benefit of persons 65 years of age or older if  the  personal
11    property  was not purchased by the enterprise for the purpose
12    of resale by the enterprise.
13        (2)  Personal  property  purchased  by  a  not-for-profit
14    Illinois county  fair  association  for  use  in  conducting,
15    operating, or promoting the county fair.
16        (3)  Personal  property  purchased  by any not-for-profit
17    music or dramatic  arts  organization  that  establishes,  by
18    proof  required  by  the  Department  by  rule,  that  it has
19    received  an  exemption   under  Section  501(c)(3)  of   the
20    Internal  Revenue Code and that is organized and operated for
21    the presentation of live public performances  of  musical  or
22    theatrical works on a regular basis.
23        (4)  Legal  tender,  currency,  medallions,  or  gold  or
24    silver   coinage   issued  by  the  State  of  Illinois,  the
25    government of the United States of America, or the government
26    of any foreign country, and bullion.
27        (5)  Graphic  arts  machinery  and  equipment,  including
28    repair  and  replacement  parts,  both  new  and  used,   and
29    including that manufactured on special order or purchased for
30    lease,  certified  by  the purchaser to be used primarily for
31    graphic arts production.
32        (6)  Personal  property  sold  by   a   teacher-sponsored
33    student   organization   affiliated  with  an  elementary  or
 
                            -16-           LRB9101956PTpkam01
 1    secondary school located in Illinois.
 2        (7)  Farm machinery and equipment,  both  new  and  used,
 3    including  that  manufactured  on special order, certified by
 4    the purchaser to be used primarily for production agriculture
 5    or  State  or  federal   agricultural   programs,   including
 6    individual replacement parts for the machinery and equipment,
 7    including  machinery  and  equipment purchased for lease, and
 8    including implements of husbandry defined in Section 1-130 of
 9    the Illinois Vehicle Code, farm  machinery  and  agricultural
10    chemical  and fertilizer spreaders, and nurse wagons required
11    to be registered under Section 3-809 of the Illinois  Vehicle
12    Code,  but  excluding  other  motor  vehicles  required to be
13    registered under the  Illinois  Vehicle  Code.  Horticultural
14    polyhouses  or  hoop houses used for propagating, growing, or
15    overwintering plants shall be considered farm  machinery  and
16    equipment  under  this item (7). Agricultural chemical tender
17    tanks and dry boxes shall include units sold separately  from
18    a  motor  vehicle  required  to  be  licensed  and units sold
19    mounted on a motor vehicle required to  be  licensed  if  the
20    selling price of the tender is separately stated.
21        Farm  machinery  and  equipment  shall  include precision
22    farming equipment  that  is  installed  or  purchased  to  be
23    installed  on farm machinery and equipment including, but not
24    limited  to,  tractors,   harvesters,   sprayers,   planters,
25    seeders,  or spreaders. Precision farming equipment includes,
26    but is not  limited  to,  soil  testing  sensors,  computers,
27    monitors,  software,  global positioning and mapping systems,
28    and other such equipment.
29        Farm machinery and  equipment  also  includes  computers,
30    sensors,  software,  and  related equipment used primarily in
31    the computer-assisted  operation  of  production  agriculture
32    facilities,  equipment,  and  activities  such  as,  but  not
33    limited  to,  the  collection, monitoring, and correlation of
34    animal and crop data for the purpose  of  formulating  animal
 
                            -17-           LRB9101956PTpkam01
 1    diets  and  agricultural  chemicals.  This item (7) is exempt
 2    from the provisions of Section 3-55 3-75.
 3        (8)  Fuel and petroleum products sold to or  used  by  an
 4    air  common  carrier, certified by the carrier to be used for
 5    consumption, shipment, or  storage  in  the  conduct  of  its
 6    business  as an air common carrier, for a flight destined for
 7    or returning from a location or locations outside the  United
 8    States  without  regard  to  previous  or subsequent domestic
 9    stopovers.
10        (9)  Proceeds of  mandatory  service  charges  separately
11    stated  on  customers' bills for the purchase and consumption
12    of food and beverages, to the extent that the proceeds of the
13    service charge are in fact  turned  over  as  tips  or  as  a
14    substitute for tips to the employees who participate directly
15    in  preparing,  serving,  hosting  or cleaning up the food or
16    beverage function with respect to which the service charge is
17    imposed.
18        (10)  Oil field  exploration,  drilling,  and  production
19    equipment, including (i) rigs and parts of rigs, rotary rigs,
20    cable  tool  rigs,  and  workover rigs, (ii) pipe and tubular
21    goods, including casing and drill strings,  (iii)  pumps  and
22    pump-jack  units,  (iv) storage tanks and flow lines, (v) any
23    individual  replacement  part  for  oil  field   exploration,
24    drilling,  and  production  equipment, and (vi) machinery and
25    equipment purchased for lease; but excluding  motor  vehicles
26    required to be registered under the Illinois Vehicle Code.
27        (11)  Photoprocessing  machinery and equipment, including
28    repair and replacement parts, both new  and  used,  including
29    that   manufactured   on  special  order,  certified  by  the
30    purchaser to  be  used  primarily  for  photoprocessing,  and
31    including  photoprocessing  machinery and equipment purchased
32    for lease.
33        (12)  Coal  exploration,  mining,   offhighway   hauling,
34    processing, maintenance, and reclamation equipment, including
 
                            -18-           LRB9101956PTpkam01
 1    replacement  parts  and  equipment,  and  including equipment
 2    purchased for lease, but excluding motor vehicles required to
 3    be registered under the Illinois Vehicle Code.
 4        (13)  Food for human consumption that is to  be  consumed
 5    off  the  premises  where  it  is  sold (other than alcoholic
 6    beverages, soft drinks and food that has  been  prepared  for
 7    immediate  consumption) and prescription and non-prescription
 8    medicines, drugs,  medical  appliances,  and  insulin,  urine
 9    testing  materials,  syringes, and needles used by diabetics,
10    for human use, when purchased for use by a  person  receiving
11    medical assistance under Article 5 of the Illinois Public Aid
12    Code  who  resides  in a licensed long-term care facility, as
13    defined in the Nursing Home Care Act.
14        (14)  Semen used for artificial insemination of livestock
15    for direct agricultural production.
16        (15)  Horses, or interests in horses, registered with and
17    meeting the requirements of any of  the  Arabian  Horse  Club
18    Registry  of  America, Appaloosa Horse Club, American Quarter
19    Horse Association, United  States  Trotting  Association,  or
20    Jockey Club, as appropriate, used for purposes of breeding or
21    racing for prizes.
22        (16)  Computers and communications equipment utilized for
23    any  hospital  purpose  and  equipment used in the diagnosis,
24    analysis, or treatment of hospital patients sold to a  lessor
25    who leases the equipment, under a lease of one year or longer
26    executed  or  in  effect  at  the  time of the purchase, to a
27    hospital  that  has  been  issued  an  active  tax  exemption
28    identification number by the Department under Section  1g  of
29    the Retailers' Occupation Tax Act.
30        (17)  Personal  property  sold to a lessor who leases the
31    property, under a lease of one year or longer executed or  in
32    effect  at  the  time of the purchase, to a governmental body
33    that has been issued an active tax  exemption  identification
34    number  by  the Department under Section 1g of the Retailers'
 
                            -19-           LRB9101956PTpkam01
 1    Occupation Tax Act.
 2        (18)  Beginning with taxable years  ending  on  or  after
 3    December  31, 1995 and ending with taxable years ending on or
 4    before December 31, 2004, personal property that  is  donated
 5    for  disaster  relief  to  be  used  in  a State or federally
 6    declared disaster area in Illinois or bordering Illinois by a
 7    manufacturer or retailer that is registered in this State  to
 8    a   corporation,   society,   association,   foundation,   or
 9    institution  that  has  been  issued  a  sales  tax exemption
10    identification number by the Department that assists  victims
11    of the disaster who reside within the declared disaster area.
12        (19)  Beginning  with  taxable  years  ending on or after
13    December 31, 1995 and ending with taxable years ending on  or
14    before  December  31, 2004, personal property that is used in
15    the performance of  infrastructure  repairs  in  this  State,
16    including  but  not  limited  to municipal roads and streets,
17    access roads, bridges,  sidewalks,  waste  disposal  systems,
18    water  and  sewer  line  extensions,  water  distribution and
19    purification facilities, storm water drainage  and  retention
20    facilities, and sewage treatment facilities, resulting from a
21    State or federally declared disaster in Illinois or bordering
22    Illinois  when  such  repairs  are  initiated  on  facilities
23    located  in  the declared disaster area within 6 months after
24    the disaster.
25        (20)  A motor vehicle, as that term is defined in Section
26    1-146 of the Illinois Vehicle Code,  that  is  donated  to  a
27    corporation, limited liability company, society, association,
28    foundation,   or   institution  that  is  determined  by  the
29    Department to  be  organized  and  operated  exclusively  for
30    educational  purposes.   For  purposes  of this exemption, "a
31    corporation, limited liability company, society, association,
32    foundation, or institution organized and operated exclusively
33    for educational  purposes"  means  all  tax-supported  public
34    schools, private schools that offer systematic instruction in
 
                            -20-           LRB9101956PTpkam01
 1    useful  branches  of  learning  by  methods  common to public
 2    schools  and  that  compare  favorably  in  their  scope  and
 3    intensity with the course of study presented in tax-supported
 4    schools, and vocational or technical  schools  or  institutes
 5    organized  and  operated  exclusively  to provide a course of
 6    study of not less than  6  weeks  duration  and  designed  to
 7    prepare  individuals to follow a trade or to pursue a manual,
 8    technical, mechanical, industrial,  business,  or  commercial
 9    occupation.
10    (Source: P.A.  89-16,  eff.  5-30-95;  89-115,  eff.  1-1-96;
11    89-349,  eff.  8-17-95;  89-495,  eff.  6-24-96; 89-496, eff.
12    6-25-96; 89-626, eff. 8-9-96;  90-14,  eff.  7-1-97;  90-552,
13    eff. 12-12-97; 90-605, eff. 6-30-98; revised 2-10-99.)

14        Section 20.  The Retailers' Occupation Tax Act is amended
15    by changing Section 2-5 as follows:

16        (35 ILCS 120/2-5) (from Ch. 120, par. 441-5)
17        Sec. 2-5.  Exemptions.  Gross receipts from proceeds from
18    the  sale  of  the  following  tangible personal property are
19    exempt from the tax imposed by this Act:
20        (1)  Farm chemicals.
21        (2)  Farm machinery and equipment,  both  new  and  used,
22    including  that  manufactured  on special order, certified by
23    the purchaser to be used primarily for production agriculture
24    or  State  or  federal   agricultural   programs,   including
25    individual replacement parts for the machinery and equipment,
26    including  machinery  and  equipment purchased for lease, and
27    including implements of husbandry defined in Section 1-130 of
28    the Illinois Vehicle Code, farm  machinery  and  agricultural
29    chemical  and fertilizer spreaders, and nurse wagons required
30    to be registered under Section 3-809 of the Illinois  Vehicle
31    Code,  but  excluding  other  motor  vehicles  required to be
32    registered under the  Illinois  Vehicle  Code.  Horticultural
 
                            -21-           LRB9101956PTpkam01
 1    polyhouses  or  hoop houses used for propagating, growing, or
 2    overwintering plants shall be considered farm  machinery  and
 3    equipment  under  this item (2). Agricultural chemical tender
 4    tanks and dry boxes shall include units sold separately  from
 5    a  motor  vehicle  required  to  be  licensed  and units sold
 6    mounted on a motor vehicle required to be  licensed,  if  the
 7    selling price of the tender is separately stated.
 8        Farm  machinery  and  equipment  shall  include precision
 9    farming equipment  that  is  installed  or  purchased  to  be
10    installed  on farm machinery and equipment including, but not
11    limited  to,  tractors,   harvesters,   sprayers,   planters,
12    seeders,  or spreaders. Precision farming equipment includes,
13    but is not  limited  to,  soil  testing  sensors,  computers,
14    monitors,  software,  global positioning and mapping systems,
15    and other such equipment.
16        Farm machinery and  equipment  also  includes  computers,
17    sensors,  software,  and  related equipment used primarily in
18    the computer-assisted  operation  of  production  agriculture
19    facilities,  equipment,  and  activities  such  as,  but  not
20    limited  to,  the  collection, monitoring, and correlation of
21    animal and crop data for the purpose  of  formulating  animal
22    diets  and  agricultural  chemicals.  This item (7) is exempt
23    from the provisions of Section 2-70 3-75.
24        (3)  Distillation machinery and equipment, sold as a unit
25    or kit, assembled or installed by the retailer, certified  by
26    the  user to be used only for the production of ethyl alcohol
27    that will be used for consumption  as  motor  fuel  or  as  a
28    component of motor fuel for the personal use of the user, and
29    not subject to sale or resale.
30        (4)  Graphic  arts  machinery  and  equipment,  including
31    repair   and  replacement  parts,  both  new  and  used,  and
32    including that manufactured on special order or purchased for
33    lease, certified by the purchaser to be  used  primarily  for
34    graphic arts production.
 
                            -22-           LRB9101956PTpkam01
 1        (5)  A  motor  vehicle  of  the  first  division, a motor
 2    vehicle of the second division that is a self-contained motor
 3    vehicle designed or permanently converted to  provide  living
 4    quarters  for  recreational,  camping,  or  travel  use, with
 5    direct walk through access to the living  quarters  from  the
 6    driver's seat, or a motor vehicle of the second division that
 7    is  of  the van configuration designed for the transportation
 8    of not less than 7 nor more than 16 passengers, as defined in
 9    Section 1-146 of the Illinois Vehicle Code, that is used  for
10    automobile  renting,  as  defined  in  the Automobile Renting
11    Occupation and Use Tax Act.
12        (6)  Personal  property  sold  by   a   teacher-sponsored
13    student   organization   affiliated  with  an  elementary  or
14    secondary school located in Illinois.
15        (7)  Proceeds of that portion of the selling price  of  a
16    passenger car the sale of which is subject to the Replacement
17    Vehicle Tax.
18        (8)  Personal  property  sold  to an Illinois county fair
19    association for use in conducting,  operating,  or  promoting
20    the county fair.
21        (9)  Personal  property sold to a not-for-profit music or
22    dramatic  arts  organization  that  establishes,   by   proof
23    required  by  the Department by rule, that it has received an
24    exemption under Section 501(c) (3) of  the  Internal  Revenue
25    Code  and that is organized and operated for the presentation
26    of live public performances of musical or theatrical works on
27    a regular basis.
28        (10)  Personal property sold by a  corporation,  society,
29    association,  foundation, institution, or organization, other
30    than a limited  liability  company,  that  is  organized  and
31    operated  as  a  not-for-profit  service  enterprise  for the
32    benefit of persons 65 years of age or older if  the  personal
33    property  was not purchased by the enterprise for the purpose
34    of resale by the enterprise.
 
                            -23-           LRB9101956PTpkam01
 1        (11)  Personal property sold to a governmental body, to a
 2    corporation, society, association, foundation, or institution
 3    organized and operated exclusively for charitable, religious,
 4    or educational purposes, or to a not-for-profit  corporation,
 5    society,    association,    foundation,    institution,    or
 6    organization  that  has  no compensated officers or employees
 7    and  that  is  organized  and  operated  primarily  for   the
 8    recreation  of  persons  55  years of age or older. A limited
 9    liability company may qualify for the  exemption  under  this
10    paragraph  only if the limited liability company is organized
11    and operated exclusively for  educational  purposes.  On  and
12    after July 1, 1987, however, no entity otherwise eligible for
13    this exemption shall make tax-free purchases unless it has an
14    active identification number issued by the Department.
15        (12)  Personal  property  sold to interstate carriers for
16    hire for use as rolling stock moving in  interstate  commerce
17    or  to lessors under leases of one year or longer executed or
18    in effect at the time of purchase by interstate carriers  for
19    hire  for  use as rolling stock moving in interstate commerce
20    and equipment  operated  by  a  telecommunications  provider,
21    licensed  as  a  common carrier by the Federal Communications
22    Commission, which is permanently installed in or  affixed  to
23    aircraft moving in interstate commerce.
24        (13)  Proceeds from sales to owners, lessors, or shippers
25    of  tangible personal property that is utilized by interstate
26    carriers  for  hire  for  use  as  rolling  stock  moving  in
27    interstate   commerce   and   equipment   operated    by    a
28    telecommunications  provider, licensed as a common carrier by
29    the Federal Communications Commission, which  is  permanently
30    installed  in  or  affixed  to  aircraft moving in interstate
31    commerce.
32        (14)  Machinery and equipment that will be  used  by  the
33    purchaser,  or  a  lessee  of the purchaser, primarily in the
34    process of  manufacturing  or  assembling  tangible  personal
 
                            -24-           LRB9101956PTpkam01
 1    property  for  wholesale or retail sale or lease, whether the
 2    sale or lease is made directly by the manufacturer or by some
 3    other person, whether the materials used in the  process  are
 4    owned  by  the  manufacturer or some other person, or whether
 5    the sale or lease is made apart from or as an incident to the
 6    seller's engaging in  the  service  occupation  of  producing
 7    machines,  tools,  dies,  jigs,  patterns,  gauges,  or other
 8    similar items of no commercial value on special order  for  a
 9    particular purchaser.
10        (15)  Proceeds  of  mandatory  service charges separately
11    stated on customers' bills for purchase  and  consumption  of
12    food  and  beverages,  to the extent that the proceeds of the
13    service charge are in fact  turned  over  as  tips  or  as  a
14    substitute for tips to the employees who participate directly
15    in  preparing,  serving,  hosting  or cleaning up the food or
16    beverage function with respect to which the service charge is
17    imposed.
18        (16)  Petroleum products  sold  to  a  purchaser  if  the
19    seller  is prohibited by federal law from charging tax to the
20    purchaser.
21        (17)  Tangible personal property sold to a common carrier
22    by rail or motor that receives the physical possession of the
23    property in Illinois and that  transports  the  property,  or
24    shares  with  another common carrier in the transportation of
25    the property, out of Illinois on a standard uniform  bill  of
26    lading  showing  the seller of the property as the shipper or
27    consignor of the property to a destination outside  Illinois,
28    for use outside Illinois.
29        (18)  Legal  tender,  currency,  medallions,  or  gold or
30    silver  coinage  issued  by  the  State  of   Illinois,   the
31    government of the United States of America, or the government
32    of any foreign country, and bullion.
33        (19)  Oil  field  exploration,  drilling,  and production
34    equipment, including (i) rigs and parts of rigs, rotary rigs,
 
                            -25-           LRB9101956PTpkam01
 1    cable tool rigs, and workover rigs,  (ii)  pipe  and  tubular
 2    goods,  including  casing  and drill strings, (iii) pumps and
 3    pump-jack units, (iv) storage tanks and flow lines,  (v)  any
 4    individual   replacement  part  for  oil  field  exploration,
 5    drilling, and production equipment, and  (vi)  machinery  and
 6    equipment  purchased  for lease; but excluding motor vehicles
 7    required to be registered under the Illinois Vehicle Code.
 8        (20)  Photoprocessing machinery and equipment,  including
 9    repair  and  replacement  parts, both new and used, including
10    that  manufactured  on  special  order,  certified   by   the
11    purchaser  to  be  used  primarily  for  photoprocessing, and
12    including photoprocessing machinery and  equipment  purchased
13    for lease.
14        (21)  Coal   exploration,   mining,  offhighway  hauling,
15    processing, maintenance, and reclamation equipment, including
16    replacement parts  and  equipment,  and  including  equipment
17    purchased for lease, but excluding motor vehicles required to
18    be registered under the Illinois Vehicle Code.
19        (22)  Fuel  and  petroleum products sold to or used by an
20    air  carrier,  certified  by  the  carrier  to  be  used  for
21    consumption, shipment, or  storage  in  the  conduct  of  its
22    business  as an air common carrier, for a flight destined for
23    or returning from a location or locations outside the  United
24    States  without  regard  to  previous  or subsequent domestic
25    stopovers.
26        (23)  A  transaction  in  which  the  purchase  order  is
27    received by a florist who is located  outside  Illinois,  but
28    who has a florist located in Illinois deliver the property to
29    the purchaser or the purchaser's donee in Illinois.
30        (24)  Fuel  consumed  or  used in the operation of ships,
31    barges, or vessels that are used  primarily  in  or  for  the
32    transportation  of  property or the conveyance of persons for
33    hire on rivers  bordering  on  this  State  if  the  fuel  is
34    delivered  by  the  seller to the purchaser's barge, ship, or
 
                            -26-           LRB9101956PTpkam01
 1    vessel while it is afloat upon that bordering river.
 2        (25)  A motor vehicle sold in this State to a nonresident
 3    even though the motor vehicle is delivered to the nonresident
 4    in this State, if the motor vehicle is not to  be  titled  in
 5    this  State, and if a driveaway decal permit is issued to the
 6    motor vehicle as provided in Section 3-603  of  the  Illinois
 7    Vehicle  Code  or  if  the  nonresident purchaser has vehicle
 8    registration plates to transfer to  the  motor  vehicle  upon
 9    returning  to  his  or  her  home state.  The issuance of the
10    driveaway   decal   permit   or   having   the   out-of-state
11    registration plates to be transferred is prima facie evidence
12    that the motor vehicle will not be titled in this State.
13        (26)  Semen used for artificial insemination of livestock
14    for direct agricultural production.
15        (27)  Horses, or interests in horses, registered with and
16    meeting the requirements of any of  the  Arabian  Horse  Club
17    Registry  of  America, Appaloosa Horse Club, American Quarter
18    Horse Association, United  States  Trotting  Association,  or
19    Jockey Club, as appropriate, used for purposes of breeding or
20    racing for prizes.
21        (28)  Computers and communications equipment utilized for
22    any  hospital  purpose  and  equipment used in the diagnosis,
23    analysis, or treatment of hospital patients sold to a  lessor
24    who leases the equipment, under a lease of one year or longer
25    executed  or  in  effect  at  the  time of the purchase, to a
26    hospital  that  has  been  issued  an  active  tax  exemption
27    identification number by the Department under Section  1g  of
28    this Act.
29        (29)  Personal  property  sold to a lessor who leases the
30    property, under a lease of one year or longer executed or  in
31    effect  at  the  time of the purchase, to a governmental body
32    that has been issued an active tax  exemption  identification
33    number by the Department under Section 1g of this Act.
34        (30)  Beginning  with  taxable  years  ending on or after
 
                            -27-           LRB9101956PTpkam01
 1    December 31, 1995 and ending with taxable years ending on  or
 2    before  December  31, 2004, personal property that is donated
 3    for disaster relief to  be  used  in  a  State  or  federally
 4    declared disaster area in Illinois or bordering Illinois by a
 5    manufacturer  or retailer that is registered in this State to
 6    a   corporation,   society,   association,   foundation,   or
 7    institution that  has  been  issued  a  sales  tax  exemption
 8    identification  number by the Department that assists victims
 9    of the disaster who reside within the declared disaster area.
10        (31)  Beginning with taxable years  ending  on  or  after
11    December  31, 1995 and ending with taxable years ending on or
12    before December 31, 2004, personal property that is  used  in
13    the  performance  of  infrastructure  repairs  in this State,
14    including but not limited to  municipal  roads  and  streets,
15    access  roads,  bridges,  sidewalks,  waste disposal systems,
16    water and  sewer  line  extensions,  water  distribution  and
17    purification  facilities,  storm water drainage and retention
18    facilities, and sewage treatment facilities, resulting from a
19    State or federally declared disaster in Illinois or bordering
20    Illinois  when  such  repairs  are  initiated  on  facilities
21    located in the declared disaster area within 6  months  after
22    the disaster.
23        (32)  A motor vehicle, as that term is defined in Section
24    1-146  of  the  Illinois  Vehicle  Code, that is donated to a
25    corporation, limited liability company, society, association,
26    foundation,  or  institution  that  is  determined   by   the
27    Department  to  be  organized  and  operated  exclusively for
28    educational purposes.  For purposes  of  this  exemption,  "a
29    corporation, limited liability company, society, association,
30    foundation, or institution organized and operated exclusively
31    for  educational  purposes"  means  all  tax-supported public
32    schools, private schools that offer systematic instruction in
33    useful branches of  learning  by  methods  common  to  public
34    schools  and  that  compare  favorably  in  their  scope  and
 
                            -28-           LRB9101956PTpkam01
 1    intensity with the course of study presented in tax-supported
 2    schools,  and  vocational  or technical schools or institutes
 3    organized and operated exclusively to  provide  a  course  of
 4    study  of  not  less  than  6  weeks duration and designed to
 5    prepare individuals to follow a trade or to pursue a  manual,
 6    technical,  mechanical,  industrial,  business, or commercial
 7    occupation.
 8    (Source: P.A.  89-16,  eff.  5-30-95;  89-115,  eff.  1-1-96;
 9    89-349, eff. 8-17-95;  89-495,  eff.  6-24-96;  89-496,  eff.
10    6-25-96;  89-626,  eff.  8-9-96;  90-14, eff. 7-1-97; 90-519,
11    eff. 6-1-98; 90-552, eff.  12-12-97;  90-605,  eff.  6-30-98;
12    revised 2-10-99.)

13        Section  99.  Effective date.  This Act takes effect upon
14    becoming law.".

[ Top ]