State of Illinois
91st General Assembly
Legislation

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


[ Engrossed ][ Enrolled ]

91_SB0434

 
                                               LRB9104499PTpk

 1        AN ACT concerning taxation.

 2        Be  it  enacted  by  the People of the State of Illinois,
 3    represented in the General Assembly:

 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
23    Revenue Code and that  is  organized  and  operated  for  the
24    presentation  of  live  public  performances  of  musical  or
25    theatrical works on a regular basis.
26        (4)  Personal  property purchased by a governmental body,
27    by  a  corporation,  society,  association,  foundation,   or
28    institution    organized   and   operated   exclusively   for
29    charitable, religious,  or  educational  purposes,  or  by  a
30    not-for-profit corporation, society, association, foundation,
31    institution, or organization that has no compensated officers
 
                            -2-                LRB9104499PTpk
 1    or employees and that is organized and operated primarily for
 2    the recreation of persons 55 years of age or older. A limited
 3    liability  company  may  qualify for the exemption under this
 4    paragraph only if the limited liability company is  organized
 5    and  operated  exclusively  for  educational purposes. On and
 6    after July 1, 1987, however, no entity otherwise eligible for
 7    this exemption shall make tax-free purchases unless it has an
 8    active  exemption  identification  number   issued   by   the
 9    Department.
10        (5)  A passenger car that is a replacement vehicle to the
11    extent  that  the purchase price of the car is subject to the
12    Replacement Vehicle Tax.
13        (6)  Graphic  arts  machinery  and  equipment,  including
14    repair  and  replacement  parts,  both  new  and  used,   and
15    including  that  manufactured  on special order, certified by
16    the  purchaser  to  be  used  primarily  for   graphic   arts
17    production,  and  including machinery and equipment purchased
18    for lease.
19        (7)  Farm chemicals.
20        (8)  Legal  tender,  currency,  medallions,  or  gold  or
21    silver  coinage  issued  by  the  State  of   Illinois,   the
22    government of the United States of America, or the government
23    of any foreign country, and bullion.
24        (9)  Personal property purchased from a teacher-sponsored
25    student   organization   affiliated  with  an  elementary  or
26    secondary school located in Illinois.
27        (10)  A motor vehicle of  the  first  division,  a  motor
28    vehicle of the second division that is a self-contained motor
29    vehicle  designed  or permanently converted to provide living
30    quarters for  recreational,  camping,  or  travel  use,  with
31    direct  walk through to the living quarters from the driver's
32    seat, or a motor vehicle of the second division  that  is  of
33    the  van configuration designed for the transportation of not
34    less than 7 nor  more  than  16  passengers,  as  defined  in
 
                            -3-                LRB9104499PTpk
 1    Section  1-146 of the Illinois Vehicle Code, that is used for
 2    automobile renting, as  defined  in  the  Automobile  Renting
 3    Occupation and Use Tax Act.
 4        (11)  Farm  machinery  and  equipment, both new and used,
 5    including that manufactured on special  order,  certified  by
 6    the purchaser to be used primarily for production agriculture
 7    or   State   or   federal  agricultural  programs,  including
 8    individual replacement parts for the machinery and equipment,
 9    including machinery and equipment purchased  for  lease,  and
10    including implements of husbandry defined in Section 1-130 of
11    the  Illinois  Vehicle  Code, farm machinery and agricultural
12    chemical and fertilizer spreaders, and nurse wagons  required
13    to  be registered under Section 3-809 of the Illinois Vehicle
14    Code, but excluding  other  motor  vehicles  required  to  be
15    registered  under  the  Illinois  Vehicle Code. Horticultural
16    polyhouses or hoop houses used for propagating,  growing,  or
17    overwintering  plants  shall be considered farm machinery and
18    equipment under this item (11). Agricultural chemical  tender
19    tanks  and dry boxes shall include units sold separately from
20    a motor vehicle  required  to  be  licensed  and  units  sold
21    mounted  on  a  motor  vehicle required to be licensed if the
22    selling price of the tender is separately stated.
23        Farm machinery  and  equipment  shall  include  precision
24    farming  equipment  that  is  installed  or  purchased  to be
25    installed on farm machinery and equipment including, but  not
26    limited   to,   tractors,   harvesters,  sprayers,  planters,
27    seeders, or spreaders. Precision farming equipment  includes,
28    but  is  not  limited  to,  soil  testing sensors, computers,
29    monitors, software, global positioning and  mapping  systems,
30    and other such equipment.
31        Farm  machinery  and  equipment  also includes computers,
32    sensors, software, and related equipment  used  primarily  in
33    the  computer-assisted  operation  of  production agriculture
34    facilities,  equipment,  and  activities  such  as,  but  not
 
                            -4-                LRB9104499PTpk
 1    limited to, the collection, monitoring,  and  correlation  of
 2    animal  and  crop  data for the purpose of formulating animal
 3    diets and agricultural chemicals.  This item (11)  is  exempt
 4    from the provisions of Section 3-90.
 5        (12)  Fuel  and  petroleum products sold to or used by an
 6    air common carrier, certified by the carrier to be  used  for
 7    consumption,  shipment,  or  storage  in  the  conduct of its
 8    business as an air common carrier, for a flight destined  for
 9    or  returning from a location or locations outside the United
10    States without regard  to  previous  or  subsequent  domestic
11    stopovers.
12        (13)  Proceeds  of  mandatory  service charges separately
13    stated on customers' bills for the purchase  and  consumption
14    of food and beverages purchased at retail from a retailer, to
15    the  extent  that  the  proceeds of the service charge are in
16    fact turned over as tips or as a substitute for tips  to  the
17    employees  who  participate  directly  in preparing, serving,
18    hosting or cleaning up the food  or  beverage  function  with
19    respect to which the service charge is imposed.
20        (14)  Oil  field  exploration,  drilling,  and production
21    equipment, including (i) rigs and parts of rigs, rotary rigs,
22    cable tool rigs, and workover rigs,  (ii)  pipe  and  tubular
23    goods,  including  casing  and drill strings, (iii) pumps and
24    pump-jack units, (iv) storage tanks and flow lines,  (v)  any
25    individual   replacement  part  for  oil  field  exploration,
26    drilling, and production equipment, and  (vi)  machinery  and
27    equipment  purchased  for lease; but excluding motor vehicles
28    required to be registered under the Illinois Vehicle Code.
29        (15)  Photoprocessing machinery and equipment,  including
30    repair  and  replacement  parts, both new and used, including
31    that  manufactured  on  special  order,  certified   by   the
32    purchaser  to  be  used  primarily  for  photoprocessing, and
33    including photoprocessing machinery and  equipment  purchased
34    for lease.
 
                            -5-                LRB9104499PTpk
 1        (16)  Coal   exploration,   mining,  offhighway  hauling,
 2    processing, maintenance, and reclamation equipment, including
 3    replacement parts  and  equipment,  and  including  equipment
 4    purchased for lease, but excluding motor vehicles required to
 5    be registered under the Illinois Vehicle Code.
 6        (17)  Distillation  machinery  and  equipment,  sold as a
 7    unit  or  kit,  assembled  or  installed  by  the   retailer,
 8    certified  by  the user to be used only for the production of
 9    ethyl alcohol that will be used for consumption as motor fuel
10    or as a component of motor fuel for the personal use  of  the
11    user, and not subject to sale or resale.
12        (18)  Manufacturing    and   assembling   machinery   and
13    equipment used primarily in the process of  manufacturing  or
14    assembling tangible personal property for wholesale or retail
15    sale or lease, whether that sale or lease is made directly by
16    the  manufacturer  or  by  some  other  person,  whether  the
17    materials  used  in the process are owned by the manufacturer
18    or some other person, or whether that sale or lease  is  made
19    apart  from or as an incident to the seller's engaging in the
20    service occupation of producing machines, tools, dies,  jigs,
21    patterns,  gauges,  or  other  similar items of no commercial
22    value on special order for a particular purchaser.
23        (19)  Personal  property  delivered  to  a  purchaser  or
24    purchaser's donee inside Illinois when the purchase order for
25    that personal property was  received  by  a  florist  located
26    outside  Illinois  who  has a florist located inside Illinois
27    deliver the personal property.
28        (20)  Semen used for artificial insemination of livestock
29    for direct agricultural production.
30        (21)  Horses, or interests in horses, registered with and
31    meeting the requirements of any of  the  Arabian  Horse  Club
32    Registry  of  America, Appaloosa Horse Club, American Quarter
33    Horse Association, United  States  Trotting  Association,  or
34    Jockey Club, as appropriate, used for purposes of breeding or
 
                            -6-                LRB9104499PTpk
 1    racing for prizes.
 2        (22)  Computers and communications equipment utilized for
 3    any  hospital  purpose  and  equipment used in the diagnosis,
 4    analysis, or treatment of hospital patients  purchased  by  a
 5    lessor who leases the equipment, under a lease of one year or
 6    longer  executed  or  in  effect at the time the lessor would
 7    otherwise be subject to the tax imposed by  this  Act,  to  a
 8    hospital    that  has  been  issued  an  active tax exemption
 9    identification number by the Department under Section  1g  of
10    the  Retailers'  Occupation  Tax  Act.   If  the equipment is
11    leased in a manner that does not qualify for  this  exemption
12    or  is  used in any other non-exempt manner, the lessor shall
13    be liable for the tax imposed under this Act or  the  Service
14    Use  Tax  Act,  as  the case may be, based on the fair market
15    value of the property at  the  time  the  non-qualifying  use
16    occurs.   No  lessor  shall  collect or attempt to collect an
17    amount (however designated) that purports to  reimburse  that
18    lessor for the tax imposed by this Act or the Service Use Tax
19    Act,  as the case may be, if the tax has not been paid by the
20    lessor.  If a lessor improperly collects any such amount from
21    the lessee, the lessee shall have a legal right  to  claim  a
22    refund  of  that  amount  from the lessor.  If, however, that
23    amount is not refunded to the  lessee  for  any  reason,  the
24    lessor is liable to pay that amount to the Department.
25        (23)  Personal  property purchased by a lessor who leases
26    the property, under a lease of  one year or  longer  executed
27    or  in  effect  at  the  time  the  lessor would otherwise be
28    subject to the tax imposed by this  Act,  to  a  governmental
29    body  that  has  been  issued  an  active sales tax exemption
30    identification number by the Department under Section  1g  of
31    the  Retailers' Occupation Tax Act. If the property is leased
32    in a manner that does not qualify for this exemption or  used
33    in  any  other  non-exempt manner, the lessor shall be liable
34    for the tax imposed under this Act or  the  Service  Use  Tax
 
                            -7-                LRB9104499PTpk
 1    Act,  as  the  case may be, based on the fair market value of
 2    the property at the time the non-qualifying use  occurs.   No
 3    lessor shall collect or attempt to collect an amount (however
 4    designated)  that  purports  to reimburse that lessor for the
 5    tax imposed by this Act or the Service Use Tax  Act,  as  the
 6    case  may be, if the tax has not been paid by the lessor.  If
 7    a lessor improperly collects any such amount from the lessee,
 8    the lessee shall have a legal right to claim a refund of that
 9    amount from the lessor.  If,  however,  that  amount  is  not
10    refunded  to  the lessee for any reason, the lessor is liable
11    to pay that amount to the Department.
12        (24)  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  donated
15    for  disaster  relief  to  be  used  in  a State or federally
16    declared disaster area in Illinois or bordering Illinois by a
17    manufacturer or retailer that is registered in this State  to
18    a   corporation,   society,   association,   foundation,   or
19    institution  that  has  been  issued  a  sales  tax exemption
20    identification number by the Department that assists  victims
21    of the disaster who reside within the declared disaster area.
22        (25)  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 used in
25    the performance of  infrastructure  repairs  in  this  State,
26    including  but  not  limited  to municipal roads and streets,
27    access roads, bridges,  sidewalks,  waste  disposal  systems,
28    water  and  sewer  line  extensions,  water  distribution and
29    purification facilities, storm water drainage  and  retention
30    facilities, and sewage treatment facilities, resulting from a
31    State or federally declared disaster in Illinois or bordering
32    Illinois  when  such  repairs  are  initiated  on  facilities
33    located  in  the declared disaster area within 6 months after
34    the disaster.
 
                            -8-                LRB9104499PTpk
 1        (26)   Beginning  July  1,  1999,  game  or  game   birds
 2    purchased  at  a "game breeding and hunting preserve area" or
 3    an "exotic game hunting area" as those terms are used in  the
 4    Wildlife  Code  or  at  a  hunting enclosure approved through
 5    rules adopted by the Department of Natural  Resources.   This
 6    paragraph is exempt from the provisions of Section 3-90.
 7    (Source:  P.A.  89-16,  eff.  5-30-95;  89-115,  eff. 1-1-96;
 8    89-349, eff. 8-17-95;  89-495,  eff.  6-24-96;  89-496,  eff.
 9    6-25-96;  89-626,  eff.  8-9-96;  90-14, eff. 7-1-97; 90-552,
10    eff. 12-12-97; 90-605, eff. 6-30-98.)

11        Section 10.  The  Service  Use  Tax  Act  is  amended  by
12    changing Section 3-5 as follows:

13        (35 ILCS 110/3-5) (from Ch. 120, par. 439.33-5)
14        Sec.  3-5.   Exemptions.   Use  of the following tangible
15    personal property is exempt from the tax imposed by this Act:
16        (1)  Personal  property  purchased  from  a  corporation,
17    society,    association,    foundation,    institution,    or
18    organization, other than a limited liability company, that is
19    organized and operated as a not-for-profit service enterprise
20    for the benefit of persons 65 years of age or  older  if  the
21    personal property was not purchased by the enterprise for the
22    purpose of resale by the enterprise.
23        (2)  Personal property purchased by a non-profit Illinois
24    county  fair association for use in conducting, operating, or
25    promoting the county fair.
26        (3)  Personal  property  purchased  by  a  not-for-profit
27    music or dramatic  arts  organization  that  establishes,  by
28    proof  required  by  the  Department  by  rule,  that  it has
29    received an exemption under Section 501(c)(3) of the Internal
30    Revenue Code and that  is  organized  and  operated  for  the
31    presentation  of  live  public  performances  of  musical  or
32    theatrical works on a regular basis.
 
                            -9-                LRB9104499PTpk
 1        (4)  Legal  tender,  currency,  medallions,  or  gold  or
 2    silver   coinage   issued  by  the  State  of  Illinois,  the
 3    government of the United States of America, or the government
 4    of any foreign country, and bullion.
 5        (5)  Graphic  arts  machinery  and  equipment,  including
 6    repair  and  replacement  parts,  both  new  and  used,   and
 7    including that manufactured on special order or purchased for
 8    lease,  certified  by  the purchaser to be used primarily for
 9    graphic arts production.
10        (6)  Personal property purchased from a teacher-sponsored
11    student  organization  affiliated  with  an   elementary   or
12    secondary school located in Illinois.
13        (7)  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 (7). 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
 
                            -10-               LRB9104499PTpk
 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  (7)  is  exempt
13    from the provisions of Section 3-75.
14        (8)  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        (9)  Proceeds  of  mandatory  service  charges separately
22    stated on customers' bills for the purchase  and  consumption
23    of food and beverages acquired as an incident to the purchase
24    of  a  service  from  a  serviceman,  to  the extent that the
25    proceeds of the service charge are in  fact  turned  over  as
26    tips  or  as  a  substitute  for  tips  to  the employees who
27    participate  directly  in  preparing,  serving,  hosting   or
28    cleaning  up  the  food  or beverage function with respect to
29    which the service charge is imposed.
30        (10)  Oil field  exploration,  drilling,  and  production
31    equipment, including (i) rigs and parts of rigs, rotary rigs,
32    cable  tool  rigs,  and  workover rigs, (ii) pipe and tubular
33    goods, including casing and drill strings,  (iii)  pumps  and
34    pump-jack  units,  (iv) storage tanks and flow lines, (v) any
 
                            -11-               LRB9104499PTpk
 1    individual  replacement  part  for  oil  field   exploration,
 2    drilling,  and  production  equipment, and (vi) machinery and
 3    equipment purchased for lease; but excluding  motor  vehicles
 4    required to be registered under the Illinois Vehicle Code.
 5        (11)  Proceeds from the sale of photoprocessing machinery
 6    and  equipment,  including repair and replacement parts, both
 7    new and used, including that manufactured on  special  order,
 8    certified   by   the  purchaser  to  be  used  primarily  for
 9    photoprocessing, and including photoprocessing machinery  and
10    equipment purchased for lease.
11        (12)  Coal   exploration,   mining,  offhighway  hauling,
12    processing, maintenance, and reclamation equipment, including
13    replacement parts  and  equipment,  and  including  equipment
14    purchased for lease, but excluding motor vehicles required to
15    be registered under the Illinois Vehicle Code.
16        (13)  Semen used for artificial insemination of livestock
17    for direct agricultural production.
18        (14)  Horses, or interests in horses, registered with and
19    meeting  the  requirements  of  any of the Arabian Horse Club
20    Registry of America, Appaloosa Horse Club,  American  Quarter
21    Horse  Association,  United  States  Trotting Association, or
22    Jockey Club, as appropriate, used for purposes of breeding or
23    racing for prizes.
24        (15)  Computers and communications equipment utilized for
25    any hospital purpose and equipment  used  in  the  diagnosis,
26    analysis,  or  treatment  of hospital patients purchased by a
27    lessor who leases the equipment, under a lease of one year or
28    longer executed or in effect at the  time  the  lessor  would
29    otherwise  be  subject  to  the tax imposed by this Act, to a
30    hospital  that  has  been  issued  an  active  tax  exemption
31    identification number by the Department under Section  1g  of
32    the Retailers' Occupation Tax Act. If the equipment is leased
33    in  a  manner  that does not qualify for this exemption or is
34    used in any other non-exempt  manner,  the  lessor  shall  be
 
                            -12-               LRB9104499PTpk
 1    liable for the tax imposed under this Act or the Use Tax Act,
 2    as  the  case  may  be, based on the fair market value of the
 3    property at the  time  the  non-qualifying  use  occurs.   No
 4    lessor shall collect or attempt to collect an amount (however
 5    designated)  that  purports  to reimburse that lessor for the
 6    tax imposed by this Act or the Use Tax Act, as the  case  may
 7    be,  if the tax has not been paid by the lessor.  If a lessor
 8    improperly collects any such  amount  from  the  lessee,  the
 9    lessee  shall  have  a  legal right to claim a refund of that
10    amount from the lessor.  If,  however,  that  amount  is  not
11    refunded  to  the lessee for any reason, the lessor is liable
12    to pay that amount to the Department.
13        (16)  Personal property purchased by a lessor who  leases
14    the property, under a lease of one year or longer executed or
15    in  effect  at the time the lessor would otherwise be subject
16    to the tax imposed by this Act, to a governmental  body  that
17    has been issued an active tax exemption identification number
18    by   the  Department  under  Section  1g  of  the  Retailers'
19    Occupation Tax Act.  If the property is leased  in  a  manner
20    that  does  not  qualify for this exemption or is used in any
21    other non-exempt manner, the lessor shall be liable  for  the
22    tax  imposed  under  this Act or the Use Tax Act, as the case
23    may be, based on the fair market value of the property at the
24    time the non-qualifying use occurs.  No lessor shall  collect
25    or  attempt  to  collect  an amount (however designated) that
26    purports to reimburse that lessor for the tax imposed by this
27    Act or the Use Tax Act, as the case may be, if  the  tax  has
28    not been paid by the lessor.  If a lessor improperly collects
29    any  such  amount  from  the  lessee, the lessee shall have a
30    legal right to claim a refund of that amount from the lessor.
31    If, however, that amount is not refunded to  the  lessee  for
32    any  reason,  the  lessor is liable to pay that amount to the
33    Department.
34        (17)  Beginning with taxable years  ending  on  or  after
 
                            -13-               LRB9104499PTpk
 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        (18)  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        (19)   Beginning  July  1,  1999,  game  or  game   birds
24    purchased  at  a "game breeding and hunting preserve area" or
25    an "exotic game hunting area" as those terms are used in  the
26    Wildlife  Code  or  at  a  hunting enclosure approved through
27    rules adopted by the Department of Natural  Resources.   This
28    paragraph is exempt from the provisions of Section 3-75.
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 15.  The Service Occupation Tax Act is amended by
 
                            -14-               LRB9104499PTpk
 1    changing Section 3-5 as follows:

 2        (35 ILCS 115/3-5) (from Ch. 120, par. 439.103-5)
 3        Sec. 3-5.  Exemptions.  The following  tangible  personal
 4    property is exempt from the tax imposed by this Act:
 5        (1)  Personal  property  sold  by a corporation, society,
 6    association, foundation, institution, or organization,  other
 7    than  a  limited  liability  company,  that  is organized and
 8    operated as  a  not-for-profit  service  enterprise  for  the
 9    benefit  of  persons 65 years of age or older if the personal
10    property was not purchased by the enterprise for the  purpose
11    of resale by the enterprise.
12        (2)  Personal  property  purchased  by  a  not-for-profit
13    Illinois  county  fair  association  for  use  in conducting,
14    operating, or promoting the county fair.
15        (3)  Personal property purchased  by  any  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
19    Internal Revenue Code and that is organized and operated  for
20    the  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   sold  by  a  teacher-sponsored
32    student  organization  affiliated  with  an   elementary   or
33    secondary school located in Illinois.
 
                            -15-               LRB9104499PTpk
 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
 
                            -16-               LRB9104499PTpk
 1    from the provisions of Section 3-55 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, to the extent that the proceeds of the
12    service  charge  are  in  fact  turned  over  as tips or as a
13    substitute for tips to the employees who participate directly
14    in preparing, serving, hosting or cleaning  up  the  food  or
15    beverage function with respect to which the service charge is
16    imposed.
17        (10)  Oil  field  exploration,  drilling,  and production
18    equipment, including (i) rigs and parts of rigs, rotary rigs,
19    cable tool rigs, and workover rigs,  (ii)  pipe  and  tubular
20    goods,  including  casing  and drill strings, (iii) pumps and
21    pump-jack units, (iv) storage tanks and flow lines,  (v)  any
22    individual   replacement  part  for  oil  field  exploration,
23    drilling, and production equipment, and  (vi)  machinery  and
24    equipment  purchased  for lease; but excluding motor vehicles
25    required to be registered under the Illinois Vehicle Code.
26        (11)  Photoprocessing machinery and equipment,  including
27    repair  and  replacement  parts, both new and used, including
28    that  manufactured  on  special  order,  certified   by   the
29    purchaser  to  be  used  primarily  for  photoprocessing, and
30    including photoprocessing machinery and  equipment  purchased
31    for lease.
32        (12)  Coal   exploration,   mining,  offhighway  hauling,
33    processing, maintenance, and reclamation equipment, including
34    replacement parts  and  equipment,  and  including  equipment
 
                            -17-               LRB9104499PTpk
 1    purchased for lease, but excluding motor vehicles required to
 2    be registered under the Illinois Vehicle Code.
 3        (13)  Food  for  human consumption that is to be consumed
 4    off the premises where  it  is  sold  (other  than  alcoholic
 5    beverages,  soft  drinks  and food that has been prepared for
 6    immediate consumption) and prescription and  non-prescription
 7    medicines,  drugs,  medical  appliances,  and  insulin, urine
 8    testing materials, syringes, and needles used  by  diabetics,
 9    for  human  use, when purchased for use by a person receiving
10    medical assistance under Article 5 of the Illinois Public Aid
11    Code who resides in a licensed long-term  care  facility,  as
12    defined in the Nursing Home Care Act.
13        (14)  Semen used for artificial insemination of livestock
14    for direct agricultural production.
15        (15)  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        (16)  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    the Retailers' Occupation Tax Act.
29        (17)  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  the  Retailers'
34    Occupation Tax Act.
 
                            -18-               LRB9104499PTpk
 1        (18)  Beginning  with  taxable  years  ending on or after
 2    December 31, 1995 and ending with taxable years ending on  or
 3    before  December  31, 2004, personal property that is donated
 4    for disaster relief to  be  used  in  a  State  or  federally
 5    declared disaster area in Illinois or bordering Illinois by a
 6    manufacturer  or retailer that is registered in this State to
 7    a   corporation,   society,   association,   foundation,   or
 8    institution that  has  been  issued  a  sales  tax  exemption
 9    identification  number by the Department that assists victims
10    of the disaster who reside within the declared disaster area.
11        (19)  Beginning with taxable years  ending  on  or  after
12    December  31, 1995 and ending with taxable years ending on or
13    before December 31, 2004, personal property that is  used  in
14    the  performance  of  infrastructure  repairs  in this State,
15    including but not limited to  municipal  roads  and  streets,
16    access  roads,  bridges,  sidewalks,  waste disposal systems,
17    water and  sewer  line  extensions,  water  distribution  and
18    purification  facilities,  storm water drainage and retention
19    facilities, and sewage treatment facilities, resulting from a
20    State or federally declared disaster in Illinois or bordering
21    Illinois  when  such  repairs  are  initiated  on  facilities
22    located in the declared disaster area within 6  months  after
23    the disaster.
24    (Source: P.A.  89-16,  eff.  5-30-95;  89-115,  eff.  1-1-96;
25    89-349,  eff.  8-17-95;  89-495,  eff.  6-24-96; 89-496, eff.
26    6-25-96; 89-626, eff. 8-9-96;  90-14,  eff.  7-1-97;  90-552,
27    eff. 12-12-97; 90-605, eff. 6-30-98; revised 2-10-99.)
28        (20)   Beginning July 1, 1999, game or game birds sold at
29    a "game breeding and hunting preserve  area"  or  an  "exotic
30    game  hunting  area"  as those terms are used in the Wildlife
31    Code or at a hunting enclosure approved through rules adopted
32    by the Department of Natural Resources.   This  paragraph  is
33    exempt from the provisions of Section 3-55.
 
                            -19-               LRB9104499PTpk
 1        Section 20.  The Retailers' Occupation Tax Act is amended
 2    by changing Section 2-5 as follows:

 3        (35 ILCS 120/2-5) (from Ch. 120, par. 441-5)
 4        Sec. 2-5.  Exemptions.  Gross receipts from proceeds from
 5    the  sale  of  the  following  tangible personal property are
 6    exempt from the tax imposed by this Act:
 7        (1)  Farm chemicals.
 8        (2)  Farm machinery and equipment,  both  new  and  used,
 9    including  that  manufactured  on special order, certified by
10    the purchaser to be used primarily for production agriculture
11    or  State  or  federal   agricultural   programs,   including
12    individual replacement parts for the machinery and equipment,
13    including  machinery  and  equipment purchased for lease, and
14    including implements of husbandry defined in Section 1-130 of
15    the Illinois Vehicle Code, farm  machinery  and  agricultural
16    chemical  and fertilizer spreaders, and nurse wagons required
17    to be registered under Section 3-809 of the Illinois  Vehicle
18    Code,  but  excluding  other  motor  vehicles  required to be
19    registered under the  Illinois  Vehicle  Code.  Horticultural
20    polyhouses  or  hoop houses used for propagating, growing, or
21    overwintering plants shall be considered farm  machinery  and
22    equipment  under  this item (2). Agricultural chemical tender
23    tanks and dry boxes shall include units sold separately  from
24    a  motor  vehicle  required  to  be  licensed  and units sold
25    mounted on a motor vehicle required to be  licensed,  if  the
26    selling price of the tender is separately stated.
27        Farm  machinery  and  equipment  shall  include precision
28    farming equipment  that  is  installed  or  purchased  to  be
29    installed  on farm machinery and equipment including, but not
30    limited  to,  tractors,   harvesters,   sprayers,   planters,
31    seeders,  or spreaders. Precision farming equipment includes,
32    but is not  limited  to,  soil  testing  sensors,  computers,
33    monitors,  software,  global positioning and mapping systems,
 
                            -20-               LRB9104499PTpk
 1    and other such equipment.
 2        Farm machinery and  equipment  also  includes  computers,
 3    sensors,  software,  and  related equipment used primarily in
 4    the computer-assisted  operation  of  production  agriculture
 5    facilities,  equipment,  and  activities  such  as,  but  not
 6    limited  to,  the  collection, monitoring, and correlation of
 7    animal and crop data for the purpose  of  formulating  animal
 8    diets  and  agricultural  chemicals.  This item (7) is exempt
 9    from the provisions of Section 2-70 3-75.
10        (3)  Distillation machinery and equipment, sold as a unit
11    or kit, assembled or installed by the retailer, certified  by
12    the  user to be used only for the production of ethyl alcohol
13    that will be used for consumption  as  motor  fuel  or  as  a
14    component of motor fuel for the personal use of the user, and
15    not subject to sale or resale.
16        (4)  Graphic  arts  machinery  and  equipment,  including
17    repair   and  replacement  parts,  both  new  and  used,  and
18    including that manufactured on special order or purchased for
19    lease, certified by the purchaser to be  used  primarily  for
20    graphic arts production.
21        (5)  A  motor  vehicle  of  the  first  division, a motor
22    vehicle of the second division that is a self-contained motor
23    vehicle designed or permanently converted to  provide  living
24    quarters  for  recreational,  camping,  or  travel  use, with
25    direct walk through access to the living  quarters  from  the
26    driver's seat, or a motor vehicle of the second division that
27    is  of  the van configuration designed for the transportation
28    of not less than 7 nor more than 16 passengers, as defined in
29    Section 1-146 of the Illinois Vehicle Code, that is used  for
30    automobile  renting,  as  defined  in  the Automobile Renting
31    Occupation and Use Tax Act.
32        (6)  Personal  property  sold  by   a   teacher-sponsored
33    student   organization   affiliated  with  an  elementary  or
34    secondary school located in Illinois.
 
                            -21-               LRB9104499PTpk
 1        (7)  Proceeds of that portion of the selling price  of  a
 2    passenger car the sale of which is subject to the Replacement
 3    Vehicle Tax.
 4        (8)  Personal  property  sold  to an Illinois county fair
 5    association for use in conducting,  operating,  or  promoting
 6    the county fair.
 7        (9)  Personal  property sold to a not-for-profit music or
 8    dramatic  arts  organization  that  establishes,   by   proof
 9    required  by  the Department by rule, that it has received an
10    exemption under Section 501(c) (3) of  the  Internal  Revenue
11    Code  and that is organized and operated for the presentation
12    of live public performances of musical or theatrical works on
13    a regular basis.
14        (10)  Personal property sold by a  corporation,  society,
15    association,  foundation, institution, or organization, other
16    than a limited  liability  company,  that  is  organized  and
17    operated  as  a  not-for-profit  service  enterprise  for the
18    benefit of persons 65 years of age or older if  the  personal
19    property  was not purchased by the enterprise for the purpose
20    of resale by the enterprise.
21        (11)  Personal property sold to a governmental body, to a
22    corporation, society, association, foundation, or institution
23    organized and operated exclusively for charitable, religious,
24    or educational purposes, or to a not-for-profit  corporation,
25    society,    association,    foundation,    institution,    or
26    organization  that  has  no compensated officers or employees
27    and  that  is  organized  and  operated  primarily  for   the
28    recreation  of  persons  55  years of age or older. A limited
29    liability company may qualify for the  exemption  under  this
30    paragraph  only if the limited liability company is organized
31    and operated exclusively for  educational  purposes.  On  and
32    after July 1, 1987, however, no entity otherwise eligible for
33    this exemption shall make tax-free purchases unless it has an
34    active identification number issued by the Department.
 
                            -22-               LRB9104499PTpk
 1        (12)  Personal  property  sold to interstate carriers for
 2    hire for use as rolling stock moving in  interstate  commerce
 3    or  to lessors under leases of one year or longer executed or
 4    in effect at the time of purchase by interstate carriers  for
 5    hire  for  use as rolling stock moving in interstate commerce
 6    and equipment  operated  by  a  telecommunications  provider,
 7    licensed  as  a  common carrier by the Federal Communications
 8    Commission, which is permanently installed in or  affixed  to
 9    aircraft moving in interstate commerce.
10        (13)  Proceeds from sales to owners, lessors, or shippers
11    of  tangible personal property that is utilized by interstate
12    carriers  for  hire  for  use  as  rolling  stock  moving  in
13    interstate   commerce   and   equipment   operated    by    a
14    telecommunications  provider, licensed as a common carrier by
15    the Federal Communications Commission, which  is  permanently
16    installed  in  or  affixed  to  aircraft moving in interstate
17    commerce.
18        (14)  Machinery and equipment that will be  used  by  the
19    purchaser,  or  a  lessee  of the purchaser, primarily in the
20    process of  manufacturing  or  assembling  tangible  personal
21    property  for  wholesale or retail sale or lease, whether the
22    sale or lease is made directly by the manufacturer or by some
23    other person, whether the materials used in the  process  are
24    owned  by  the  manufacturer or some other person, or whether
25    the sale or lease is made apart from or as an incident to the
26    seller's engaging in  the  service  occupation  of  producing
27    machines,  tools,  dies,  jigs,  patterns,  gauges,  or other
28    similar items of no commercial value on special order  for  a
29    particular purchaser.
30        (15)  Proceeds  of  mandatory  service charges separately
31    stated on customers' bills for purchase  and  consumption  of
32    food  and  beverages,  to the extent that the proceeds of the
33    service charge are in fact  turned  over  as  tips  or  as  a
34    substitute for tips to the employees who participate directly
 
                            -23-               LRB9104499PTpk
 1    in  preparing,  serving,  hosting  or cleaning up the food or
 2    beverage function with respect to which the service charge is
 3    imposed.
 4        (16)  Petroleum products  sold  to  a  purchaser  if  the
 5    seller  is prohibited by federal law from charging tax to the
 6    purchaser.
 7        (17)  Tangible personal property sold to a common carrier
 8    by rail or motor that receives the physical possession of the
 9    property in Illinois and that  transports  the  property,  or
10    shares  with  another common carrier in the transportation of
11    the property, out of Illinois on a standard uniform  bill  of
12    lading  showing  the seller of the property as the shipper or
13    consignor of the property to a destination outside  Illinois,
14    for use outside Illinois.
15        (18)  Legal  tender,  currency,  medallions,  or  gold or
16    silver  coinage  issued  by  the  State  of   Illinois,   the
17    government of the United States of America, or the government
18    of any foreign country, and bullion.
19        (19)  Oil  field  exploration,  drilling,  and production
20    equipment, including (i) rigs and parts of rigs, rotary rigs,
21    cable tool rigs, and workover rigs,  (ii)  pipe  and  tubular
22    goods,  including  casing  and drill strings, (iii) pumps and
23    pump-jack units, (iv) storage tanks and flow lines,  (v)  any
24    individual   replacement  part  for  oil  field  exploration,
25    drilling, and production equipment, and  (vi)  machinery  and
26    equipment  purchased  for lease; but excluding motor vehicles
27    required to be registered under the Illinois Vehicle Code.
28        (20)  Photoprocessing machinery and equipment,  including
29    repair  and  replacement  parts, both new and used, including
30    that  manufactured  on  special  order,  certified   by   the
31    purchaser  to  be  used  primarily  for  photoprocessing, and
32    including photoprocessing machinery and  equipment  purchased
33    for lease.
34        (21)  Coal   exploration,   mining,  offhighway  hauling,
 
                            -24-               LRB9104499PTpk
 1    processing, maintenance, and reclamation equipment, including
 2    replacement parts  and  equipment,  and  including  equipment
 3    purchased for lease, but excluding motor vehicles required to
 4    be registered under the Illinois Vehicle Code.
 5        (22)  Fuel  and  petroleum products sold to or used by an
 6    air  carrier,  certified  by  the  carrier  to  be  used  for
 7    consumption, shipment, or  storage  in  the  conduct  of  its
 8    business  as an air common carrier, for a flight destined for
 9    or returning from a location or locations outside the  United
10    States  without  regard  to  previous  or subsequent domestic
11    stopovers.
12        (23)  A  transaction  in  which  the  purchase  order  is
13    received by a florist who is located  outside  Illinois,  but
14    who has a florist located in Illinois deliver the property to
15    the purchaser or the purchaser's donee in Illinois.
16        (24)  Fuel  consumed  or  used in the operation of ships,
17    barges, or vessels that are used  primarily  in  or  for  the
18    transportation  of  property or the conveyance of persons for
19    hire on rivers  bordering  on  this  State  if  the  fuel  is
20    delivered  by  the  seller to the purchaser's barge, ship, or
21    vessel while it is afloat upon that bordering river.
22        (25)  A motor vehicle sold in this State to a nonresident
23    even though the motor vehicle is delivered to the nonresident
24    in this State, if the motor vehicle is not to  be  titled  in
25    this  State, and if a driveaway decal permit is issued to the
26    motor vehicle as provided in Section 3-603  of  the  Illinois
27    Vehicle  Code  or  if  the  nonresident purchaser has vehicle
28    registration plates to transfer to  the  motor  vehicle  upon
29    returning  to  his  or  her  home state.  The issuance of the
30    driveaway   decal   permit   or   having   the   out-of-state
31    registration plates to be transferred is prima facie evidence
32    that the motor vehicle will not be titled in this State.
33        (26)  Semen used for artificial insemination of livestock
34    for direct agricultural production.
 
                            -25-               LRB9104499PTpk
 1        (27)  Horses, or interests in horses, registered with and
 2    meeting the requirements of any of  the  Arabian  Horse  Club
 3    Registry  of  America, Appaloosa Horse Club, American Quarter
 4    Horse Association, United  States  Trotting  Association,  or
 5    Jockey Club, as appropriate, used for purposes of breeding or
 6    racing for prizes.
 7        (28)  Computers and communications equipment utilized for
 8    any  hospital  purpose  and  equipment used in the diagnosis,
 9    analysis, or treatment of hospital patients sold to a  lessor
10    who leases the equipment, under a lease of one year or longer
11    executed  or  in  effect  at  the  time of the purchase, to a
12    hospital  that  has  been  issued  an  active  tax  exemption
13    identification number by the Department under Section  1g  of
14    this Act.
15        (29)  Personal  property  sold to a lessor who leases the
16    property, under a lease of one year or longer executed or  in
17    effect  at  the  time of the purchase, to a governmental body
18    that has been issued an active tax  exemption  identification
19    number by the Department under Section 1g of this Act.
20        (30)  Beginning  with  taxable  years  ending on or after
21    December 31, 1995 and ending with taxable years ending on  or
22    before  December  31, 2004, personal property that is donated
23    for disaster relief to  be  used  in  a  State  or  federally
24    declared disaster area in Illinois or bordering Illinois by a
25    manufacturer  or retailer that is registered in this State to
26    a   corporation,   society,   association,   foundation,   or
27    institution that  has  been  issued  a  sales  tax  exemption
28    identification  number by the Department that assists victims
29    of the disaster who reside within the declared disaster area.
30        (31)  Beginning with taxable years  ending  on  or  after
31    December  31, 1995 and ending with taxable years ending on or
32    before December 31, 2004, personal property that is  used  in
33    the  performance  of  infrastructure  repairs  in this State,
34    including but not limited to  municipal  roads  and  streets,
 
                            -26-               LRB9104499PTpk
 1    access  roads,  bridges,  sidewalks,  waste disposal systems,
 2    water and  sewer  line  extensions,  water  distribution  and
 3    purification  facilities,  storm water drainage and retention
 4    facilities, and sewage treatment facilities, resulting from a
 5    State or federally declared disaster in Illinois or bordering
 6    Illinois  when  such  repairs  are  initiated  on  facilities
 7    located in the declared disaster area within 6  months  after
 8    the disaster.
 9        (32)   Beginning July 1, 1999, game or game birds sold at
10    a "game breeding and hunting preserve  area"  or  an  "exotic
11    game  hunting  area"  as those terms are used in the Wildlife
12    Code or at a hunting enclosure approved through rules adopted
13    by the Department of Natural Resources.   This  paragraph  is
14    exempt from the provisions of Section 2-70.
15    (Source: P.A.  89-16,  eff.  5-30-95;  89-115,  eff.  1-1-96;
16    89-349,  eff.  8-17-95;  89-495,  eff.  6-24-96; 89-496, eff.
17    6-25-96; 89-626, eff. 8-9-96;  90-14,  eff.  7-1-97;  90-519,
18    eff.  6-1-98;  90-552,  eff.  12-12-97; 90-605, eff. 6-30-98;
19    revised 2-10-99.)

20        Section 99.  Effective date.  This Act takes effect  upon
21    becoming law.

[ Top ]