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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Illinois Administrative Procedure Act is | ||||||||||||||||||||||||||||||||
5 | amended by changing Section 5-45 as follows: | ||||||||||||||||||||||||||||||||
6 | (5 ILCS 100/5-45) (from Ch. 127, par. 1005-45) | ||||||||||||||||||||||||||||||||
7 | (Text of Section before amendment by P.A. 99-906 ) | ||||||||||||||||||||||||||||||||
8 | Sec. 5-45. Emergency rulemaking. | ||||||||||||||||||||||||||||||||
9 | (a) "Emergency" means the existence of any situation that | ||||||||||||||||||||||||||||||||
10 | any agency
finds reasonably constitutes a threat to the public | ||||||||||||||||||||||||||||||||
11 | interest, safety, or
welfare. | ||||||||||||||||||||||||||||||||
12 | (b) If any agency finds that an
emergency exists that | ||||||||||||||||||||||||||||||||
13 | requires adoption of a rule upon fewer days than
is required by | ||||||||||||||||||||||||||||||||
14 | Section 5-40 and states in writing its reasons for that
| ||||||||||||||||||||||||||||||||
15 | finding, the agency may adopt an emergency rule without prior | ||||||||||||||||||||||||||||||||
16 | notice or
hearing upon filing a notice of emergency rulemaking | ||||||||||||||||||||||||||||||||
17 | with the Secretary of
State under Section 5-70. The notice | ||||||||||||||||||||||||||||||||
18 | shall include the text of the
emergency rule and shall be | ||||||||||||||||||||||||||||||||
19 | published in the Illinois Register. Consent
orders or other | ||||||||||||||||||||||||||||||||
20 | court orders adopting settlements negotiated by an agency
may | ||||||||||||||||||||||||||||||||
21 | be adopted under this Section. Subject to applicable | ||||||||||||||||||||||||||||||||
22 | constitutional or
statutory provisions, an emergency rule | ||||||||||||||||||||||||||||||||
23 | becomes effective immediately upon
filing under Section 5-65 or |
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| |||||||
1 | at a stated date less than 10 days
thereafter. The agency's | ||||||
2 | finding and a statement of the specific reasons
for the finding | ||||||
3 | shall be filed with the rule. The agency shall take
reasonable | ||||||
4 | and appropriate measures to make emergency rules known to the
| ||||||
5 | persons who may be affected by them. | ||||||
6 | (c) An emergency rule may be effective for a period of not | ||||||
7 | longer than
150 days, but the agency's authority to adopt an | ||||||
8 | identical rule under Section
5-40 is not precluded. No | ||||||
9 | emergency rule may be adopted more
than once in any 24-month 24 | ||||||
10 | month period, except that this limitation on the number
of | ||||||
11 | emergency rules that may be adopted in a 24-month 24 month | ||||||
12 | period does not apply
to (i) emergency rules that make | ||||||
13 | additions to and deletions from the Drug
Manual under Section | ||||||
14 | 5-5.16 of the Illinois Public Aid Code or the
generic drug | ||||||
15 | formulary under Section 3.14 of the Illinois Food, Drug
and | ||||||
16 | Cosmetic Act, (ii) emergency rules adopted by the Pollution | ||||||
17 | Control
Board before July 1, 1997 to implement portions of the | ||||||
18 | Livestock Management
Facilities Act, (iii) emergency rules | ||||||
19 | adopted by the Illinois Department of Public Health under | ||||||
20 | subsections (a) through (i) of Section 2 of the Department of | ||||||
21 | Public Health Act when necessary to protect the public's | ||||||
22 | health, (iv) emergency rules adopted pursuant to subsection (n) | ||||||
23 | of this Section, (v) emergency rules adopted pursuant to | ||||||
24 | subsection (o) of this Section, or (vi) emergency rules adopted | ||||||
25 | pursuant to subsection (c-5) of this Section. Two or more | ||||||
26 | emergency rules having substantially the same
purpose and |
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| |||||||
1 | effect shall be deemed to be a single rule for purposes of this
| ||||||
2 | Section. | ||||||
3 | (c-5) To facilitate the maintenance of the program of group | ||||||
4 | health benefits provided to annuitants, survivors, and retired | ||||||
5 | employees under the State Employees Group Insurance Act of | ||||||
6 | 1971, rules to alter the contributions to be paid by the State, | ||||||
7 | annuitants, survivors, retired employees, or any combination | ||||||
8 | of those entities, for that program of group health benefits, | ||||||
9 | shall be adopted as emergency rules. The adoption of those | ||||||
10 | rules shall be considered an emergency and necessary for the | ||||||
11 | public interest, safety, and welfare. | ||||||
12 | (d) In order to provide for the expeditious and timely | ||||||
13 | implementation
of the State's fiscal year 1999 budget, | ||||||
14 | emergency rules to implement any
provision of Public Act 90-587 | ||||||
15 | or 90-588
or any other budget initiative for fiscal year 1999 | ||||||
16 | may be adopted in
accordance with this Section by the agency | ||||||
17 | charged with administering that
provision or initiative, | ||||||
18 | except that the 24-month limitation on the adoption
of | ||||||
19 | emergency rules and the provisions of Sections 5-115 and 5-125 | ||||||
20 | do not apply
to rules adopted under this subsection (d). The | ||||||
21 | adoption of emergency rules
authorized by this subsection (d) | ||||||
22 | shall be deemed to be necessary for the
public interest, | ||||||
23 | safety, and welfare. | ||||||
24 | (e) In order to provide for the expeditious and timely | ||||||
25 | implementation
of the State's fiscal year 2000 budget, | ||||||
26 | emergency rules to implement any
provision of Public Act 91-24
|
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1 | or any other budget initiative for fiscal year 2000 may be | ||||||
2 | adopted in
accordance with this Section by the agency charged | ||||||
3 | with administering that
provision or initiative, except that | ||||||
4 | the 24-month limitation on the adoption
of emergency rules and | ||||||
5 | the provisions of Sections 5-115 and 5-125 do not apply
to | ||||||
6 | rules adopted under this subsection (e). The adoption of | ||||||
7 | emergency rules
authorized by this subsection (e) shall be | ||||||
8 | deemed to be necessary for the
public interest, safety, and | ||||||
9 | welfare. | ||||||
10 | (f) In order to provide for the expeditious and timely | ||||||
11 | implementation
of the State's fiscal year 2001 budget, | ||||||
12 | emergency rules to implement any
provision of Public Act 91-712
| ||||||
13 | or any other budget initiative for fiscal year 2001 may be | ||||||
14 | adopted in
accordance with this Section by the agency charged | ||||||
15 | with administering that
provision or initiative, except that | ||||||
16 | the 24-month limitation on the adoption
of emergency rules and | ||||||
17 | the provisions of Sections 5-115 and 5-125 do not apply
to | ||||||
18 | rules adopted under this subsection (f). The adoption of | ||||||
19 | emergency rules
authorized by this subsection (f) shall be | ||||||
20 | deemed to be necessary for the
public interest, safety, and | ||||||
21 | welfare. | ||||||
22 | (g) In order to provide for the expeditious and timely | ||||||
23 | implementation
of the State's fiscal year 2002 budget, | ||||||
24 | emergency rules to implement any
provision of Public Act 92-10
| ||||||
25 | or any other budget initiative for fiscal year 2002 may be | ||||||
26 | adopted in
accordance with this Section by the agency charged |
| |||||||
| |||||||
1 | with administering that
provision or initiative, except that | ||||||
2 | the 24-month limitation on the adoption
of emergency rules and | ||||||
3 | the provisions of Sections 5-115 and 5-125 do not apply
to | ||||||
4 | rules adopted under this subsection (g). The adoption of | ||||||
5 | emergency rules
authorized by this subsection (g) shall be | ||||||
6 | deemed to be necessary for the
public interest, safety, and | ||||||
7 | welfare. | ||||||
8 | (h) In order to provide for the expeditious and timely | ||||||
9 | implementation
of the State's fiscal year 2003 budget, | ||||||
10 | emergency rules to implement any
provision of Public Act 92-597
| ||||||
11 | or any other budget initiative for fiscal year 2003 may be | ||||||
12 | adopted in
accordance with this Section by the agency charged | ||||||
13 | with administering that
provision or initiative, except that | ||||||
14 | the 24-month limitation on the adoption
of emergency rules and | ||||||
15 | the provisions of Sections 5-115 and 5-125 do not apply
to | ||||||
16 | rules adopted under this subsection (h). The adoption of | ||||||
17 | emergency rules
authorized by this subsection (h) shall be | ||||||
18 | deemed to be necessary for the
public interest, safety, and | ||||||
19 | welfare. | ||||||
20 | (i) In order to provide for the expeditious and timely | ||||||
21 | implementation
of the State's fiscal year 2004 budget, | ||||||
22 | emergency rules to implement any
provision of Public Act 93-20
| ||||||
23 | or any other budget initiative for fiscal year 2004 may be | ||||||
24 | adopted in
accordance with this Section by the agency charged | ||||||
25 | with administering that
provision or initiative, except that | ||||||
26 | the 24-month limitation on the adoption
of emergency rules and |
| |||||||
| |||||||
1 | the provisions of Sections 5-115 and 5-125 do not apply
to | ||||||
2 | rules adopted under this subsection (i). The adoption of | ||||||
3 | emergency rules
authorized by this subsection (i) shall be | ||||||
4 | deemed to be necessary for the
public interest, safety, and | ||||||
5 | welfare. | ||||||
6 | (j) In order to provide for the expeditious and timely | ||||||
7 | implementation of the provisions of the State's fiscal year | ||||||
8 | 2005 budget as provided under the Fiscal Year 2005 Budget | ||||||
9 | Implementation (Human Services) Act, emergency rules to | ||||||
10 | implement any provision of the Fiscal Year 2005 Budget | ||||||
11 | Implementation (Human Services) Act may be adopted in | ||||||
12 | accordance with this Section by the agency charged with | ||||||
13 | administering that provision, except that the 24-month | ||||||
14 | limitation on the adoption of emergency rules and the | ||||||
15 | provisions of Sections 5-115 and 5-125 do not apply to rules | ||||||
16 | adopted under this subsection (j). The Department of Public Aid | ||||||
17 | may also adopt rules under this subsection (j) necessary to | ||||||
18 | administer the Illinois Public Aid Code and the Children's | ||||||
19 | Health Insurance Program Act. The adoption of emergency rules | ||||||
20 | authorized by this subsection (j) shall be deemed to be | ||||||
21 | necessary for the public interest, safety, and welfare.
| ||||||
22 | (k) In order to provide for the expeditious and timely | ||||||
23 | implementation of the provisions of the State's fiscal year | ||||||
24 | 2006 budget, emergency rules to implement any provision of | ||||||
25 | Public Act 94-48 or any other budget initiative for fiscal year | ||||||
26 | 2006 may be adopted in accordance with this Section by the |
| |||||||
| |||||||
1 | agency charged with administering that provision or | ||||||
2 | initiative, except that the 24-month limitation on the adoption | ||||||
3 | of emergency rules and the provisions of Sections 5-115 and | ||||||
4 | 5-125 do not apply to rules adopted under this subsection (k). | ||||||
5 | The Department of Healthcare and Family Services may also adopt | ||||||
6 | rules under this subsection (k) necessary to administer the | ||||||
7 | Illinois Public Aid Code, the Senior Citizens and Persons with | ||||||
8 | Disabilities Property Tax Relief Act, the Senior Citizens and | ||||||
9 | Disabled Persons Prescription Drug Discount Program Act (now | ||||||
10 | the Illinois Prescription Drug Discount Program Act), and the | ||||||
11 | Children's Health Insurance Program Act. The adoption of | ||||||
12 | emergency rules authorized by this subsection (k) shall be | ||||||
13 | deemed to be necessary for the public interest, safety, and | ||||||
14 | welfare.
| ||||||
15 | (l) In order to provide for the expeditious and timely | ||||||
16 | implementation of the provisions of the
State's fiscal year | ||||||
17 | 2007 budget, the Department of Healthcare and Family Services | ||||||
18 | may adopt emergency rules during fiscal year 2007, including | ||||||
19 | rules effective July 1, 2007, in
accordance with this | ||||||
20 | subsection to the extent necessary to administer the | ||||||
21 | Department's responsibilities with respect to amendments to | ||||||
22 | the State plans and Illinois waivers approved by the federal | ||||||
23 | Centers for Medicare and Medicaid Services necessitated by the | ||||||
24 | requirements of Title XIX and Title XXI of the federal Social | ||||||
25 | Security Act. The adoption of emergency rules
authorized by | ||||||
26 | this subsection (l) shall be deemed to be necessary for the |
| |||||||
| |||||||
1 | public interest,
safety, and welfare.
| ||||||
2 | (m) In order to provide for the expeditious and timely | ||||||
3 | implementation of the provisions of the
State's fiscal year | ||||||
4 | 2008 budget, the Department of Healthcare and Family Services | ||||||
5 | may adopt emergency rules during fiscal year 2008, including | ||||||
6 | rules effective July 1, 2008, in
accordance with this | ||||||
7 | subsection to the extent necessary to administer the | ||||||
8 | Department's responsibilities with respect to amendments to | ||||||
9 | the State plans and Illinois waivers approved by the federal | ||||||
10 | Centers for Medicare and Medicaid Services necessitated by the | ||||||
11 | requirements of Title XIX and Title XXI of the federal Social | ||||||
12 | Security Act. The adoption of emergency rules
authorized by | ||||||
13 | this subsection (m) shall be deemed to be necessary for the | ||||||
14 | public interest,
safety, and welfare.
| ||||||
15 | (n) In order to provide for the expeditious and timely | ||||||
16 | implementation of the provisions of the State's fiscal year | ||||||
17 | 2010 budget, emergency rules to implement any provision of | ||||||
18 | Public Act 96-45 or any other budget initiative authorized by | ||||||
19 | the 96th General Assembly for fiscal year 2010 may be adopted | ||||||
20 | in accordance with this Section by the agency charged with | ||||||
21 | administering that provision or initiative. The adoption of | ||||||
22 | emergency rules authorized by this subsection (n) shall be | ||||||
23 | deemed to be necessary for the public interest, safety, and | ||||||
24 | welfare. The rulemaking authority granted in this subsection | ||||||
25 | (n) shall apply only to rules promulgated during Fiscal Year | ||||||
26 | 2010. |
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| |||||||
1 | (o) In order to provide for the expeditious and timely | ||||||
2 | implementation of the provisions of the State's fiscal year | ||||||
3 | 2011 budget, emergency rules to implement any provision of | ||||||
4 | Public Act 96-958 or any other budget initiative authorized by | ||||||
5 | the 96th General Assembly for fiscal year 2011 may be adopted | ||||||
6 | in accordance with this Section by the agency charged with | ||||||
7 | administering that provision or initiative. The adoption of | ||||||
8 | emergency rules authorized by this subsection (o) is deemed to | ||||||
9 | be necessary for the public interest, safety, and welfare. The | ||||||
10 | rulemaking authority granted in this subsection (o) applies | ||||||
11 | only to rules promulgated on or after July 1, 2010 ( the | ||||||
12 | effective date of Public Act 96-958 ) through June 30, 2011. | ||||||
13 | (p) In order to provide for the expeditious and timely | ||||||
14 | implementation of the provisions of Public Act 97-689, | ||||||
15 | emergency rules to implement any provision of Public Act 97-689 | ||||||
16 | may be adopted in accordance with this subsection (p) by the | ||||||
17 | agency charged with administering that provision or | ||||||
18 | initiative. The 150-day limitation of the effective period of | ||||||
19 | emergency rules does not apply to rules adopted under this | ||||||
20 | subsection (p), and the effective period may continue through | ||||||
21 | June 30, 2013. The 24-month limitation on the adoption of | ||||||
22 | emergency rules does not apply to rules adopted under this | ||||||
23 | subsection (p). The adoption of emergency rules authorized by | ||||||
24 | this subsection (p) is deemed to be necessary for the public | ||||||
25 | interest, safety, and welfare. | ||||||
26 | (q) In order to provide for the expeditious and timely |
| |||||||
| |||||||
1 | implementation of the provisions of Articles 7, 8, 9, 11, and | ||||||
2 | 12 of Public Act 98-104, emergency rules to implement any | ||||||
3 | provision of Articles 7, 8, 9, 11, and 12 of Public Act 98-104 | ||||||
4 | may be adopted in accordance with this subsection (q) by the | ||||||
5 | agency charged with administering that provision or | ||||||
6 | initiative. The 24-month limitation on the adoption of | ||||||
7 | emergency rules does not apply to rules adopted under this | ||||||
8 | subsection (q). The adoption of emergency rules authorized by | ||||||
9 | this subsection (q) is deemed to be necessary for the public | ||||||
10 | interest, safety, and welfare. | ||||||
11 | (r) In order to provide for the expeditious and timely | ||||||
12 | implementation of the provisions of Public Act 98-651, | ||||||
13 | emergency rules to implement Public Act 98-651 may be adopted | ||||||
14 | in accordance with this subsection (r) by the Department of | ||||||
15 | Healthcare and Family Services. The 24-month limitation on the | ||||||
16 | adoption of emergency rules does not apply to rules adopted | ||||||
17 | under this subsection (r). The adoption of emergency rules | ||||||
18 | authorized by this subsection (r) is deemed to be necessary for | ||||||
19 | the public interest, safety, and welfare. | ||||||
20 | (s) In order to provide for the expeditious and timely | ||||||
21 | implementation of the provisions of Sections 5-5b.1 and 5A-2 of | ||||||
22 | the Illinois Public Aid Code, emergency rules to implement any | ||||||
23 | provision of Section 5-5b.1 or Section 5A-2 of the Illinois | ||||||
24 | Public Aid Code may be adopted in accordance with this | ||||||
25 | subsection (s) by the Department of Healthcare and Family | ||||||
26 | Services. The rulemaking authority granted in this subsection |
| |||||||
| |||||||
1 | (s) shall apply only to those rules adopted prior to July 1, | ||||||
2 | 2015. Notwithstanding any other provision of this Section, any | ||||||
3 | emergency rule adopted under this subsection (s) shall only | ||||||
4 | apply to payments made for State fiscal year 2015. The adoption | ||||||
5 | of emergency rules authorized by this subsection (s) is deemed | ||||||
6 | to be necessary for the public interest, safety, and welfare. | ||||||
7 | (t) In order to provide for the expeditious and timely | ||||||
8 | implementation of the provisions of Article II of Public Act | ||||||
9 | 99-6, emergency rules to implement the changes made by Article | ||||||
10 | II of Public Act 99-6 to the Emergency Telephone System Act may | ||||||
11 | be adopted in accordance with this subsection (t) by the | ||||||
12 | Department of State Police. The rulemaking authority granted in | ||||||
13 | this subsection (t) shall apply only to those rules adopted | ||||||
14 | prior to July 1, 2016. The 24-month limitation on the adoption | ||||||
15 | of emergency rules does not apply to rules adopted under this | ||||||
16 | subsection (t). The adoption of emergency rules authorized by | ||||||
17 | this subsection (t) is deemed to be necessary for the public | ||||||
18 | interest, safety, and welfare. | ||||||
19 | (u) In order to provide for the expeditious and timely | ||||||
20 | implementation of the provisions of the Burn Victims Relief | ||||||
21 | Act, emergency rules to implement any provision of the Act may | ||||||
22 | be adopted in accordance with this subsection (u) by the | ||||||
23 | Department of Insurance. The rulemaking authority granted in | ||||||
24 | this subsection (u) shall apply only to those rules adopted | ||||||
25 | prior to December 31, 2015. The adoption of emergency rules | ||||||
26 | authorized by this subsection (u) is deemed to be necessary for |
| |||||||
| |||||||
1 | the public interest, safety, and welfare. | ||||||
2 | (v) In order to provide for the expeditious and timely | ||||||
3 | implementation of the provisions of Public Act 99-516 this | ||||||
4 | amendatory Act of the 99th General Assembly , emergency rules to | ||||||
5 | implement Public Act 99-516 this amendatory Act of the 99th | ||||||
6 | General Assembly may be adopted in accordance with this | ||||||
7 | subsection (v) by the Department of Healthcare and Family | ||||||
8 | Services. The 24-month limitation on the adoption of emergency | ||||||
9 | rules does not apply to rules adopted under this subsection | ||||||
10 | (v). The adoption of emergency rules authorized by this | ||||||
11 | subsection (v) is deemed to be necessary for the public | ||||||
12 | interest, safety, and welfare. | ||||||
13 | (w) (v) In order to provide for the expeditious and timely | ||||||
14 | implementation of the provisions of Public Act 99-796 this | ||||||
15 | amendatory Act of the 99th General Assembly , emergency rules to | ||||||
16 | implement the changes made by Public Act 99-796 this amendatory | ||||||
17 | Act of the 99th General Assembly may be adopted in accordance | ||||||
18 | with this subsection (w) (v) by the Adjutant General. The | ||||||
19 | adoption of emergency rules authorized by this subsection (w) | ||||||
20 | (v) is deemed to be necessary for the public interest, safety, | ||||||
21 | and welfare. | ||||||
22 | (y) In order to provide for the expeditious and timely | ||||||
23 | implementation of the provisions of this amendatory Act of the | ||||||
24 | 100th General Assembly, emergency rules to implement the | ||||||
25 | changes made by this amendatory Act of the 100th General | ||||||
26 | Assembly may be adopted in accordance with this subsection (x) |
| |||||||
| |||||||
1 | by the Department of Revenue. The adoption of emergency rules | ||||||
2 | authorized by this subsection (y) is deemed to be necessary for | ||||||
3 | the public interest, safety, and welfare. | ||||||
4 | (Source: P.A. 98-104, eff. 7-22-13; 98-463, eff. 8-16-13; | ||||||
5 | 98-651, eff. 6-16-14; 99-2, eff. 3-26-15; 99-6, eff. 1-1-16; | ||||||
6 | 99-143, eff. 7-27-15; 99-455, eff. 1-1-16; 99-516, eff. | ||||||
7 | 6-30-16; 99-642, eff. 7-28-16; 99-796, eff. 1-1-17; revised | ||||||
8 | 9-21-16.) | ||||||
9 | (Text of Section after amendment by P.A. 99-906 ) | ||||||
10 | Sec. 5-45. Emergency rulemaking. | ||||||
11 | (a) "Emergency" means the existence of any situation that | ||||||
12 | any agency
finds reasonably constitutes a threat to the public | ||||||
13 | interest, safety, or
welfare. | ||||||
14 | (b) If any agency finds that an
emergency exists that | ||||||
15 | requires adoption of a rule upon fewer days than
is required by | ||||||
16 | Section 5-40 and states in writing its reasons for that
| ||||||
17 | finding, the agency may adopt an emergency rule without prior | ||||||
18 | notice or
hearing upon filing a notice of emergency rulemaking | ||||||
19 | with the Secretary of
State under Section 5-70. The notice | ||||||
20 | shall include the text of the
emergency rule and shall be | ||||||
21 | published in the Illinois Register. Consent
orders or other | ||||||
22 | court orders adopting settlements negotiated by an agency
may | ||||||
23 | be adopted under this Section. Subject to applicable | ||||||
24 | constitutional or
statutory provisions, an emergency rule | ||||||
25 | becomes effective immediately upon
filing under Section 5-65 or |
| |||||||
| |||||||
1 | at a stated date less than 10 days
thereafter. The agency's | ||||||
2 | finding and a statement of the specific reasons
for the finding | ||||||
3 | shall be filed with the rule. The agency shall take
reasonable | ||||||
4 | and appropriate measures to make emergency rules known to the
| ||||||
5 | persons who may be affected by them. | ||||||
6 | (c) An emergency rule may be effective for a period of not | ||||||
7 | longer than
150 days, but the agency's authority to adopt an | ||||||
8 | identical rule under Section
5-40 is not precluded. No | ||||||
9 | emergency rule may be adopted more
than once in any 24-month | ||||||
10 | period, except that this limitation on the number
of emergency | ||||||
11 | rules that may be adopted in a 24-month period does not apply
| ||||||
12 | to (i) emergency rules that make additions to and deletions | ||||||
13 | from the Drug
Manual under Section 5-5.16 of the Illinois | ||||||
14 | Public Aid Code or the
generic drug formulary under Section | ||||||
15 | 3.14 of the Illinois Food, Drug
and Cosmetic Act, (ii) | ||||||
16 | emergency rules adopted by the Pollution Control
Board before | ||||||
17 | July 1, 1997 to implement portions of the Livestock Management
| ||||||
18 | Facilities Act, (iii) emergency rules adopted by the Illinois | ||||||
19 | Department of Public Health under subsections (a) through (i) | ||||||
20 | of Section 2 of the Department of Public Health Act when | ||||||
21 | necessary to protect the public's health, (iv) emergency rules | ||||||
22 | adopted pursuant to subsection (n) of this Section, (v) | ||||||
23 | emergency rules adopted pursuant to subsection (o) of this | ||||||
24 | Section, or (vi) emergency rules adopted pursuant to subsection | ||||||
25 | (c-5) of this Section. Two or more emergency rules having | ||||||
26 | substantially the same
purpose and effect shall be deemed to be |
| |||||||
| |||||||
1 | a single rule for purposes of this
Section. | ||||||
2 | (c-5) To facilitate the maintenance of the program of group | ||||||
3 | health benefits provided to annuitants, survivors, and retired | ||||||
4 | employees under the State Employees Group Insurance Act of | ||||||
5 | 1971, rules to alter the contributions to be paid by the State, | ||||||
6 | annuitants, survivors, retired employees, or any combination | ||||||
7 | of those entities, for that program of group health benefits, | ||||||
8 | shall be adopted as emergency rules. The adoption of those | ||||||
9 | rules shall be considered an emergency and necessary for the | ||||||
10 | public interest, safety, and welfare. | ||||||
11 | (d) In order to provide for the expeditious and timely | ||||||
12 | implementation
of the State's fiscal year 1999 budget, | ||||||
13 | emergency rules to implement any
provision of Public Act 90-587 | ||||||
14 | or 90-588
or any other budget initiative for fiscal year 1999 | ||||||
15 | may be adopted in
accordance with this Section by the agency | ||||||
16 | charged with administering that
provision or initiative, | ||||||
17 | except that the 24-month limitation on the adoption
of | ||||||
18 | emergency rules and the provisions of Sections 5-115 and 5-125 | ||||||
19 | do not apply
to rules adopted under this subsection (d). The | ||||||
20 | adoption of emergency rules
authorized by this subsection (d) | ||||||
21 | shall be deemed to be necessary for the
public interest, | ||||||
22 | safety, and welfare. | ||||||
23 | (e) In order to provide for the expeditious and timely | ||||||
24 | implementation
of the State's fiscal year 2000 budget, | ||||||
25 | emergency rules to implement any
provision of Public Act 91-24
| ||||||
26 | or any other budget initiative for fiscal year 2000 may be |
| |||||||
| |||||||
1 | adopted in
accordance with this Section by the agency charged | ||||||
2 | with administering that
provision or initiative, except that | ||||||
3 | the 24-month limitation on the adoption
of emergency rules and | ||||||
4 | the provisions of Sections 5-115 and 5-125 do not apply
to | ||||||
5 | rules adopted under this subsection (e). The adoption of | ||||||
6 | emergency rules
authorized by this subsection (e) shall be | ||||||
7 | deemed to be necessary for the
public interest, safety, and | ||||||
8 | welfare. | ||||||
9 | (f) In order to provide for the expeditious and timely | ||||||
10 | implementation
of the State's fiscal year 2001 budget, | ||||||
11 | emergency rules to implement any
provision of Public Act 91-712
| ||||||
12 | or any other budget initiative for fiscal year 2001 may be | ||||||
13 | adopted in
accordance with this Section by the agency charged | ||||||
14 | with administering that
provision or initiative, except that | ||||||
15 | the 24-month limitation on the adoption
of emergency rules and | ||||||
16 | the provisions of Sections 5-115 and 5-125 do not apply
to | ||||||
17 | rules adopted under this subsection (f). The adoption of | ||||||
18 | emergency rules
authorized by this subsection (f) shall be | ||||||
19 | deemed to be necessary for the
public interest, safety, and | ||||||
20 | welfare. | ||||||
21 | (g) In order to provide for the expeditious and timely | ||||||
22 | implementation
of the State's fiscal year 2002 budget, | ||||||
23 | emergency rules to implement any
provision of Public Act 92-10
| ||||||
24 | or any other budget initiative for fiscal year 2002 may be | ||||||
25 | adopted in
accordance with this Section by the agency charged | ||||||
26 | with administering that
provision or initiative, except that |
| |||||||
| |||||||
1 | the 24-month limitation on the adoption
of emergency rules and | ||||||
2 | the provisions of Sections 5-115 and 5-125 do not apply
to | ||||||
3 | rules adopted under this subsection (g). The adoption of | ||||||
4 | emergency rules
authorized by this subsection (g) shall be | ||||||
5 | deemed to be necessary for the
public interest, safety, and | ||||||
6 | welfare. | ||||||
7 | (h) In order to provide for the expeditious and timely | ||||||
8 | implementation
of the State's fiscal year 2003 budget, | ||||||
9 | emergency rules to implement any
provision of Public Act 92-597
| ||||||
10 | or any other budget initiative for fiscal year 2003 may be | ||||||
11 | adopted in
accordance with this Section by the agency charged | ||||||
12 | with administering that
provision or initiative, except that | ||||||
13 | the 24-month limitation on the adoption
of emergency rules and | ||||||
14 | the provisions of Sections 5-115 and 5-125 do not apply
to | ||||||
15 | rules adopted under this subsection (h). The adoption of | ||||||
16 | emergency rules
authorized by this subsection (h) shall be | ||||||
17 | deemed to be necessary for the
public interest, safety, and | ||||||
18 | welfare. | ||||||
19 | (i) In order to provide for the expeditious and timely | ||||||
20 | implementation
of the State's fiscal year 2004 budget, | ||||||
21 | emergency rules to implement any
provision of Public Act 93-20
| ||||||
22 | or any other budget initiative for fiscal year 2004 may be | ||||||
23 | adopted in
accordance with this Section by the agency charged | ||||||
24 | with administering that
provision or initiative, except that | ||||||
25 | the 24-month limitation on the adoption
of emergency rules and | ||||||
26 | the provisions of Sections 5-115 and 5-125 do not apply
to |
| |||||||
| |||||||
1 | rules adopted under this subsection (i). The adoption of | ||||||
2 | emergency rules
authorized by this subsection (i) shall be | ||||||
3 | deemed to be necessary for the
public interest, safety, and | ||||||
4 | welfare. | ||||||
5 | (j) In order to provide for the expeditious and timely | ||||||
6 | implementation of the provisions of the State's fiscal year | ||||||
7 | 2005 budget as provided under the Fiscal Year 2005 Budget | ||||||
8 | Implementation (Human Services) Act, emergency rules to | ||||||
9 | implement any provision of the Fiscal Year 2005 Budget | ||||||
10 | Implementation (Human Services) Act may be adopted in | ||||||
11 | accordance with this Section by the agency charged with | ||||||
12 | administering that provision, except that the 24-month | ||||||
13 | limitation on the adoption of emergency rules and the | ||||||
14 | provisions of Sections 5-115 and 5-125 do not apply to rules | ||||||
15 | adopted under this subsection (j). The Department of Public Aid | ||||||
16 | may also adopt rules under this subsection (j) necessary to | ||||||
17 | administer the Illinois Public Aid Code and the Children's | ||||||
18 | Health Insurance Program Act. The adoption of emergency rules | ||||||
19 | authorized by this subsection (j) shall be deemed to be | ||||||
20 | necessary for the public interest, safety, and welfare.
| ||||||
21 | (k) In order to provide for the expeditious and timely | ||||||
22 | implementation of the provisions of the State's fiscal year | ||||||
23 | 2006 budget, emergency rules to implement any provision of | ||||||
24 | Public Act 94-48 or any other budget initiative for fiscal year | ||||||
25 | 2006 may be adopted in accordance with this Section by the | ||||||
26 | agency charged with administering that provision or |
| |||||||
| |||||||
1 | initiative, except that the 24-month limitation on the adoption | ||||||
2 | of emergency rules and the provisions of Sections 5-115 and | ||||||
3 | 5-125 do not apply to rules adopted under this subsection (k). | ||||||
4 | The Department of Healthcare and Family Services may also adopt | ||||||
5 | rules under this subsection (k) necessary to administer the | ||||||
6 | Illinois Public Aid Code, the Senior Citizens and Persons with | ||||||
7 | Disabilities Property Tax Relief Act, the Senior Citizens and | ||||||
8 | Disabled Persons Prescription Drug Discount Program Act (now | ||||||
9 | the Illinois Prescription Drug Discount Program Act), and the | ||||||
10 | Children's Health Insurance Program Act. The adoption of | ||||||
11 | emergency rules authorized by this subsection (k) shall be | ||||||
12 | deemed to be necessary for the public interest, safety, and | ||||||
13 | welfare.
| ||||||
14 | (l) In order to provide for the expeditious and timely | ||||||
15 | implementation of the provisions of the
State's fiscal year | ||||||
16 | 2007 budget, the Department of Healthcare and Family Services | ||||||
17 | may adopt emergency rules during fiscal year 2007, including | ||||||
18 | rules effective July 1, 2007, in
accordance with this | ||||||
19 | subsection to the extent necessary to administer the | ||||||
20 | Department's responsibilities with respect to amendments to | ||||||
21 | the State plans and Illinois waivers approved by the federal | ||||||
22 | Centers for Medicare and Medicaid Services necessitated by the | ||||||
23 | requirements of Title XIX and Title XXI of the federal Social | ||||||
24 | Security Act. The adoption of emergency rules
authorized by | ||||||
25 | this subsection (l) shall be deemed to be necessary for the | ||||||
26 | public interest,
safety, and welfare.
|
| |||||||
| |||||||
1 | (m) In order to provide for the expeditious and timely | ||||||
2 | implementation of the provisions of the
State's fiscal year | ||||||
3 | 2008 budget, the Department of Healthcare and Family Services | ||||||
4 | may adopt emergency rules during fiscal year 2008, including | ||||||
5 | rules effective July 1, 2008, in
accordance with this | ||||||
6 | subsection to the extent necessary to administer the | ||||||
7 | Department's responsibilities with respect to amendments to | ||||||
8 | the State plans and Illinois waivers approved by the federal | ||||||
9 | Centers for Medicare and Medicaid Services necessitated by the | ||||||
10 | requirements of Title XIX and Title XXI of the federal Social | ||||||
11 | Security Act. The adoption of emergency rules
authorized by | ||||||
12 | this subsection (m) shall be deemed to be necessary for the | ||||||
13 | public interest,
safety, and welfare.
| ||||||
14 | (n) In order to provide for the expeditious and timely | ||||||
15 | implementation of the provisions of the State's fiscal year | ||||||
16 | 2010 budget, emergency rules to implement any provision of | ||||||
17 | Public Act 96-45 or any other budget initiative authorized by | ||||||
18 | the 96th General Assembly for fiscal year 2010 may be adopted | ||||||
19 | in accordance with this Section by the agency charged with | ||||||
20 | administering that provision or initiative. The adoption of | ||||||
21 | emergency rules authorized by this subsection (n) shall be | ||||||
22 | deemed to be necessary for the public interest, safety, and | ||||||
23 | welfare. The rulemaking authority granted in this subsection | ||||||
24 | (n) shall apply only to rules promulgated during Fiscal Year | ||||||
25 | 2010. | ||||||
26 | (o) In order to provide for the expeditious and timely |
| |||||||
| |||||||
1 | implementation of the provisions of the State's fiscal year | ||||||
2 | 2011 budget, emergency rules to implement any provision of | ||||||
3 | Public Act 96-958 or any other budget initiative authorized by | ||||||
4 | the 96th General Assembly for fiscal year 2011 may be adopted | ||||||
5 | in accordance with this Section by the agency charged with | ||||||
6 | administering that provision or initiative. The adoption of | ||||||
7 | emergency rules authorized by this subsection (o) is deemed to | ||||||
8 | be necessary for the public interest, safety, and welfare. The | ||||||
9 | rulemaking authority granted in this subsection (o) applies | ||||||
10 | only to rules promulgated on or after July 1, 2010 (the | ||||||
11 | effective date of Public Act 96-958) through June 30, 2011. | ||||||
12 | (p) In order to provide for the expeditious and timely | ||||||
13 | implementation of the provisions of Public Act 97-689, | ||||||
14 | emergency rules to implement any provision of Public Act 97-689 | ||||||
15 | may be adopted in accordance with this subsection (p) by the | ||||||
16 | agency charged with administering that provision or | ||||||
17 | initiative. The 150-day limitation of the effective period of | ||||||
18 | emergency rules does not apply to rules adopted under this | ||||||
19 | subsection (p), and the effective period may continue through | ||||||
20 | June 30, 2013. The 24-month limitation on the adoption of | ||||||
21 | emergency rules does not apply to rules adopted under this | ||||||
22 | subsection (p). The adoption of emergency rules authorized by | ||||||
23 | this subsection (p) is deemed to be necessary for the public | ||||||
24 | interest, safety, and welfare. | ||||||
25 | (q) In order to provide for the expeditious and timely | ||||||
26 | implementation of the provisions of Articles 7, 8, 9, 11, and |
| |||||||
| |||||||
1 | 12 of Public Act 98-104, emergency rules to implement any | ||||||
2 | provision of Articles 7, 8, 9, 11, and 12 of Public Act 98-104 | ||||||
3 | may be adopted in accordance with this subsection (q) by the | ||||||
4 | agency charged with administering that provision or | ||||||
5 | initiative. The 24-month limitation on the adoption of | ||||||
6 | emergency rules does not apply to rules adopted under this | ||||||
7 | subsection (q). The adoption of emergency rules authorized by | ||||||
8 | this subsection (q) is deemed to be necessary for the public | ||||||
9 | interest, safety, and welfare. | ||||||
10 | (r) In order to provide for the expeditious and timely | ||||||
11 | implementation of the provisions of Public Act 98-651, | ||||||
12 | emergency rules to implement Public Act 98-651 may be adopted | ||||||
13 | in accordance with this subsection (r) by the Department of | ||||||
14 | Healthcare and Family Services. The 24-month limitation on the | ||||||
15 | adoption of emergency rules does not apply to rules adopted | ||||||
16 | under this subsection (r). The adoption of emergency rules | ||||||
17 | authorized by this subsection (r) is deemed to be necessary for | ||||||
18 | the public interest, safety, and welfare. | ||||||
19 | (s) In order to provide for the expeditious and timely | ||||||
20 | implementation of the provisions of Sections 5-5b.1 and 5A-2 of | ||||||
21 | the Illinois Public Aid Code, emergency rules to implement any | ||||||
22 | provision of Section 5-5b.1 or Section 5A-2 of the Illinois | ||||||
23 | Public Aid Code may be adopted in accordance with this | ||||||
24 | subsection (s) by the Department of Healthcare and Family | ||||||
25 | Services. The rulemaking authority granted in this subsection | ||||||
26 | (s) shall apply only to those rules adopted prior to July 1, |
| |||||||
| |||||||
1 | 2015. Notwithstanding any other provision of this Section, any | ||||||
2 | emergency rule adopted under this subsection (s) shall only | ||||||
3 | apply to payments made for State fiscal year 2015. The adoption | ||||||
4 | of emergency rules authorized by this subsection (s) is deemed | ||||||
5 | to be necessary for the public interest, safety, and welfare. | ||||||
6 | (t) In order to provide for the expeditious and timely | ||||||
7 | implementation of the provisions of Article II of Public Act | ||||||
8 | 99-6, emergency rules to implement the changes made by Article | ||||||
9 | II of Public Act 99-6 to the Emergency Telephone System Act may | ||||||
10 | be adopted in accordance with this subsection (t) by the | ||||||
11 | Department of State Police. The rulemaking authority granted in | ||||||
12 | this subsection (t) shall apply only to those rules adopted | ||||||
13 | prior to July 1, 2016. The 24-month limitation on the adoption | ||||||
14 | of emergency rules does not apply to rules adopted under this | ||||||
15 | subsection (t). The adoption of emergency rules authorized by | ||||||
16 | this subsection (t) is deemed to be necessary for the public | ||||||
17 | interest, safety, and welfare. | ||||||
18 | (u) In order to provide for the expeditious and timely | ||||||
19 | implementation of the provisions of the Burn Victims Relief | ||||||
20 | Act, emergency rules to implement any provision of the Act may | ||||||
21 | be adopted in accordance with this subsection (u) by the | ||||||
22 | Department of Insurance. The rulemaking authority granted in | ||||||
23 | this subsection (u) shall apply only to those rules adopted | ||||||
24 | prior to December 31, 2015. The adoption of emergency rules | ||||||
25 | authorized by this subsection (u) is deemed to be necessary for | ||||||
26 | the public interest, safety, and welfare. |
| |||||||
| |||||||
1 | (v) In order to provide for the expeditious and timely | ||||||
2 | implementation of the provisions of Public Act 99-516, | ||||||
3 | emergency rules to implement Public Act 99-516 may be adopted | ||||||
4 | in accordance with this subsection (v) by the Department of | ||||||
5 | Healthcare and Family Services. The 24-month limitation on the | ||||||
6 | adoption of emergency rules does not apply to rules adopted | ||||||
7 | under this subsection (v). The adoption of emergency rules | ||||||
8 | authorized by this subsection (v) is deemed to be necessary for | ||||||
9 | the public interest, safety, and welfare. | ||||||
10 | (w) In order to provide for the expeditious and timely | ||||||
11 | implementation of the provisions of Public Act 99-796, | ||||||
12 | emergency rules to implement the changes made by Public Act | ||||||
13 | 99-796 may be adopted in accordance with this subsection (w) by | ||||||
14 | the Adjutant General. The adoption of emergency rules | ||||||
15 | authorized by this subsection (w) is deemed to be necessary for | ||||||
16 | the public interest, safety, and welfare. | ||||||
17 | (x) In order to provide for the expeditious and timely | ||||||
18 | implementation of the provisions of Public Act 99-906 this | ||||||
19 | amendatory Act of the 99th General Assembly , emergency rules to | ||||||
20 | implement subsection (i) of Section 16-115D, subsection (g) of | ||||||
21 | Section 16-128A, and subsection (a) of Section 16-128B of the | ||||||
22 | Public Utilities Act may be adopted in accordance with this | ||||||
23 | subsection (x) by the Illinois Commerce Commission. The | ||||||
24 | rulemaking authority granted in this subsection (x) shall apply | ||||||
25 | only to those rules adopted within 180 days after June 1, 2017 | ||||||
26 | ( the effective date of Public Act 99-906) this amendatory Act |
| |||||||
| |||||||
1 | of the 99th General Assembly . The adoption of emergency rules | ||||||
2 | authorized by this subsection (x) is deemed to be necessary for | ||||||
3 | the public interest, safety, and welfare. | ||||||
4 | (y) In order to provide for the expeditious and timely | ||||||
5 | implementation of the provisions of this amendatory Act of the | ||||||
6 | 100th General Assembly, emergency rules to implement the | ||||||
7 | changes made by this amendatory Act of the 100th General | ||||||
8 | Assembly may be adopted in accordance with this subsection (x) | ||||||
9 | by the Department of Revenue. The adoption of emergency rules | ||||||
10 | authorized by this subsection (y) is deemed to be necessary for | ||||||
11 | the public interest, safety, and welfare. | ||||||
12 | (Source: P.A. 98-104, eff. 7-22-13; 98-463, eff. 8-16-13; | ||||||
13 | 98-651, eff. 6-16-14; 99-2, eff. 3-26-15; 99-6, eff. 1-1-16; | ||||||
14 | 99-143, eff. 7-27-15; 99-455, eff. 1-1-16; 99-516, eff. | ||||||
15 | 6-30-16; 99-642, eff. 7-28-16; 99-796, eff. 1-1-17; 99-906, | ||||||
16 | eff. 6-1-17; revised 1-1-17.) | ||||||
17 | Section 10. The Use Tax Act is amended by changing Section | ||||||
18 | 3-5 and by adding Section 3-6.5 as follows:
| ||||||
19 | (35 ILCS 105/3-5)
| ||||||
20 | Sec. 3-5. Exemptions. Use of the following tangible | ||||||
21 | personal property
is exempt from the tax imposed by this Act:
| ||||||
22 | (1) Personal property purchased from a corporation, | ||||||
23 | society, association,
foundation, institution, or | ||||||
24 | organization, other than a limited liability
company, that is |
| |||||||
| |||||||
1 | organized and operated as a not-for-profit service enterprise
| ||||||
2 | for the benefit of persons 65 years of age or older if the | ||||||
3 | personal property
was not purchased by the enterprise for the | ||||||
4 | purpose of resale by the
enterprise.
| ||||||
5 | (2) Personal property purchased by a not-for-profit | ||||||
6 | Illinois county
fair association for use in conducting, | ||||||
7 | operating, or promoting the
county fair.
| ||||||
8 | (3) Personal property purchased by a not-for-profit
arts or | ||||||
9 | cultural organization that establishes, by proof required by | ||||||
10 | the
Department by
rule, that it has received an exemption under | ||||||
11 | Section 501(c)(3) of the Internal
Revenue Code and that is | ||||||
12 | organized and operated primarily for the
presentation
or | ||||||
13 | support of arts or cultural programming, activities, or | ||||||
14 | services. These
organizations include, but are not limited to, | ||||||
15 | music and dramatic arts
organizations such as symphony | ||||||
16 | orchestras and theatrical groups, arts and
cultural service | ||||||
17 | organizations, local arts councils, visual arts organizations,
| ||||||
18 | and media arts organizations.
On and after the effective date | ||||||
19 | of this amendatory Act of the 92nd General
Assembly, however, | ||||||
20 | an entity otherwise eligible for this exemption shall not
make | ||||||
21 | tax-free purchases unless it has an active identification | ||||||
22 | number issued by
the Department.
| ||||||
23 | (4) Personal property purchased by a governmental body, by | ||||||
24 | a
corporation, society, association, foundation, or | ||||||
25 | institution organized and
operated exclusively for charitable, | ||||||
26 | religious, or educational purposes, or
by a not-for-profit |
| |||||||
| |||||||
1 | corporation, society, association, foundation,
institution, or | ||||||
2 | organization that has no compensated officers or employees
and | ||||||
3 | that is organized and operated primarily for the recreation of | ||||||
4 | persons
55 years of age or older. A limited liability company | ||||||
5 | may qualify for the
exemption under this paragraph only if the | ||||||
6 | limited liability company is
organized and operated | ||||||
7 | exclusively for educational purposes. On and after July
1, | ||||||
8 | 1987, however, no entity otherwise eligible for this exemption | ||||||
9 | shall make
tax-free purchases unless it has an active exemption | ||||||
10 | identification number
issued by the Department.
| ||||||
11 | (5) Until July 1, 2003, a passenger car that is a | ||||||
12 | replacement vehicle to
the extent that the
purchase price of | ||||||
13 | the car is subject to the Replacement Vehicle Tax.
| ||||||
14 | (6) Until July 1, 2003 and beginning again on September 1, | ||||||
15 | 2004 through August 30, 2014, graphic arts machinery and | ||||||
16 | equipment, including
repair and replacement
parts, both new and | ||||||
17 | used, and including that manufactured on special order,
| ||||||
18 | certified by the purchaser to be used primarily for graphic | ||||||
19 | arts production,
and including machinery and equipment | ||||||
20 | purchased for lease.
Equipment includes chemicals or chemicals | ||||||
21 | acting as catalysts but only if
the
chemicals or chemicals | ||||||
22 | acting as catalysts effect a direct and immediate change
upon a | ||||||
23 | graphic arts product.
| ||||||
24 | (7) Farm chemicals.
| ||||||
25 | (8) Legal tender, currency, medallions, or gold or silver | ||||||
26 | coinage issued by
the State of Illinois, the government of the |
| |||||||
| |||||||
1 | United States of America, or the
government of any foreign | ||||||
2 | country, and bullion.
| ||||||
3 | (9) Personal property purchased from a teacher-sponsored | ||||||
4 | student
organization affiliated with an elementary or | ||||||
5 | secondary school located in
Illinois.
| ||||||
6 | (10) A motor vehicle that is used for automobile renting, | ||||||
7 | as defined in the
Automobile Renting Occupation and Use Tax | ||||||
8 | Act.
| ||||||
9 | (11) Farm machinery and equipment, both new and used,
| ||||||
10 | including that manufactured on special order, certified by the | ||||||
11 | purchaser
to be used primarily for production agriculture or | ||||||
12 | State or federal
agricultural programs, including individual | ||||||
13 | replacement parts for
the machinery and equipment, including | ||||||
14 | machinery and equipment
purchased
for lease,
and including | ||||||
15 | implements of husbandry defined in Section 1-130 of
the | ||||||
16 | Illinois Vehicle Code, farm machinery and agricultural | ||||||
17 | chemical and
fertilizer spreaders, and nurse wagons required to | ||||||
18 | be registered
under Section 3-809 of the Illinois Vehicle Code,
| ||||||
19 | but excluding other motor
vehicles required to be
registered | ||||||
20 | under the Illinois Vehicle Code.
Horticultural polyhouses or | ||||||
21 | hoop houses used for propagating, growing, or
overwintering | ||||||
22 | plants shall be considered farm machinery and equipment under
| ||||||
23 | this item (11).
Agricultural chemical tender tanks and dry | ||||||
24 | boxes shall include units sold
separately from a motor vehicle | ||||||
25 | required to be licensed and units sold mounted
on a motor | ||||||
26 | vehicle required to be licensed if the selling price of the |
| |||||||
| |||||||
1 | tender
is separately stated.
| ||||||
2 | Farm machinery and equipment shall include precision | ||||||
3 | farming equipment
that is
installed or purchased to be | ||||||
4 | installed on farm machinery and equipment
including, but not | ||||||
5 | limited to, tractors, harvesters, sprayers, planters,
seeders, | ||||||
6 | or spreaders.
Precision farming equipment includes, but is not | ||||||
7 | limited to, soil testing
sensors, computers, monitors, | ||||||
8 | software, global positioning
and mapping systems, and other | ||||||
9 | such equipment.
| ||||||
10 | Farm machinery and equipment also includes computers, | ||||||
11 | sensors, software, and
related equipment used primarily in the
| ||||||
12 | computer-assisted operation of production agriculture | ||||||
13 | facilities, equipment,
and
activities such as, but not limited | ||||||
14 | to,
the collection, monitoring, and correlation of
animal and | ||||||
15 | crop data for the purpose of
formulating animal diets and | ||||||
16 | agricultural chemicals. This item (11) is exempt
from the | ||||||
17 | provisions of
Section 3-90.
| ||||||
18 | (12) Until June 30, 2013, fuel and petroleum products sold | ||||||
19 | to or used by an air common
carrier, certified by the carrier | ||||||
20 | to be used for consumption, shipment, or
storage in the conduct | ||||||
21 | of its business as an air common carrier, for a
flight destined | ||||||
22 | for or returning from a location or locations
outside the | ||||||
23 | United States without regard to previous or subsequent domestic
| ||||||
24 | stopovers.
| ||||||
25 | Beginning July 1, 2013, fuel and petroleum products sold to | ||||||
26 | or used by an air carrier, certified by the carrier to be used |
| |||||||
| |||||||
1 | for consumption, shipment, or storage in the conduct of its | ||||||
2 | business as an air common carrier, for a flight that (i) is | ||||||
3 | engaged in foreign trade or is engaged in trade between the | ||||||
4 | United States and any of its possessions and (ii) transports at | ||||||
5 | least one individual or package for hire from the city of | ||||||
6 | origination to the city of final destination on the same | ||||||
7 | aircraft, without regard to a change in the flight number of | ||||||
8 | that aircraft. | ||||||
9 | (13) Proceeds of mandatory service charges separately
| ||||||
10 | stated on customers' bills for the purchase and consumption of | ||||||
11 | food and
beverages purchased at retail from a retailer, to the | ||||||
12 | extent that the proceeds
of the service charge are in fact | ||||||
13 | turned over as tips or as a substitute
for tips to the | ||||||
14 | employees who participate directly in preparing, serving,
| ||||||
15 | hosting or cleaning up the food or beverage function with | ||||||
16 | respect to which
the service charge is imposed.
| ||||||
17 | (14) Until July 1, 2003, oil field exploration, drilling, | ||||||
18 | and production
equipment,
including (i) rigs and parts of rigs, | ||||||
19 | rotary
rigs, cable tool rigs, and workover rigs, (ii) pipe and | ||||||
20 | tubular goods,
including casing and drill strings, (iii) pumps | ||||||
21 | and 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 | (15) Photoprocessing machinery and equipment, including |
| |||||||
| |||||||
1 | repair and
replacement parts, both new and used, including that
| ||||||
2 | manufactured on special order, certified by the purchaser to be | ||||||
3 | used
primarily for photoprocessing, and including
| ||||||
4 | photoprocessing machinery and equipment purchased for lease.
| ||||||
5 | (16) Coal and aggregate exploration, mining, off-highway | ||||||
6 | hauling,
processing, maintenance, and reclamation equipment,
| ||||||
7 | including replacement parts and equipment, and
including | ||||||
8 | equipment purchased for lease, but excluding motor
vehicles | ||||||
9 | required to be registered under the Illinois Vehicle Code. The | ||||||
10 | changes made to this Section by Public Act 97-767 apply on and | ||||||
11 | after July 1, 2003, but no claim for credit or refund is | ||||||
12 | allowed on or after August 16, 2013 (the effective date of | ||||||
13 | Public Act 98-456)
for such taxes paid during the period | ||||||
14 | beginning July 1, 2003 and ending on August 16, 2013 (the | ||||||
15 | effective date of Public Act 98-456).
| ||||||
16 | (17) Until July 1, 2003, distillation machinery and | ||||||
17 | equipment, sold as a
unit or kit,
assembled or installed by the | ||||||
18 | retailer, certified by the user to be used
only for the | ||||||
19 | production of ethyl alcohol that will be used for consumption
| ||||||
20 | as motor fuel or as a component of motor fuel for the personal | ||||||
21 | use of the
user, and not subject to sale or resale.
| ||||||
22 | (18) Manufacturing and assembling machinery and equipment | ||||||
23 | used
primarily in the process of manufacturing or assembling | ||||||
24 | tangible
personal property for wholesale or retail sale or | ||||||
25 | lease, whether that sale
or lease is made directly by the | ||||||
26 | manufacturer or by some other person,
whether the materials |
| |||||||
| |||||||
1 | used in the process are
owned by the manufacturer or some other | ||||||
2 | person, or whether that sale or
lease is made apart from or as | ||||||
3 | an incident to the seller's engaging in
the service occupation | ||||||
4 | of producing machines, tools, dies, jigs,
patterns, gauges, or | ||||||
5 | other similar items of no commercial value on
special order for | ||||||
6 | a particular purchaser. The exemption provided by this | ||||||
7 | paragraph (18) does not include machinery and equipment used in | ||||||
8 | (i) the generation of electricity for wholesale or retail sale; | ||||||
9 | (ii) the generation or treatment of natural or artificial gas | ||||||
10 | for wholesale or retail sale that is delivered to customers | ||||||
11 | through pipes, pipelines, or mains; or (iii) the treatment of | ||||||
12 | water for wholesale or retail sale that is delivered to | ||||||
13 | customers through pipes, pipelines, or mains. The provisions of | ||||||
14 | Public Act 98-583 are declaratory of existing law as to the | ||||||
15 | meaning and scope of this exemption.
| ||||||
16 | (19) Personal property delivered to a purchaser or | ||||||
17 | purchaser's donee
inside Illinois when the purchase order for | ||||||
18 | that personal property was
received by a florist located | ||||||
19 | outside Illinois who has a florist located
inside Illinois | ||||||
20 | deliver the personal property.
| ||||||
21 | (20) Semen used for artificial insemination of livestock | ||||||
22 | for direct
agricultural production.
| ||||||
23 | (21) Horses, or interests in horses, registered with and | ||||||
24 | meeting the
requirements of any of the
Arabian Horse Club | ||||||
25 | Registry of America, Appaloosa Horse Club, American Quarter
| ||||||
26 | Horse Association, United States
Trotting Association, or |
| |||||||
| |||||||
1 | Jockey Club, as appropriate, used for
purposes of breeding or | ||||||
2 | racing for prizes. This item (21) is exempt from the provisions | ||||||
3 | of Section 3-90, and the exemption provided for under this item | ||||||
4 | (21) applies for all periods beginning May 30, 1995, but no | ||||||
5 | claim for credit or refund is allowed on or after January 1, | ||||||
6 | 2008
for such taxes paid during the period beginning May 30, | ||||||
7 | 2000 and ending on January 1, 2008.
| ||||||
8 | (22) Computers and communications equipment utilized for | ||||||
9 | any
hospital
purpose
and equipment used in the diagnosis,
| ||||||
10 | analysis, or treatment of hospital patients purchased by a | ||||||
11 | lessor who leases
the
equipment, under a lease of one year or | ||||||
12 | longer executed or in effect at the
time the lessor would | ||||||
13 | otherwise be subject to the tax imposed by this Act, to a
| ||||||
14 | hospital
that has been issued an active tax exemption | ||||||
15 | identification number by
the
Department under Section 1g of the | ||||||
16 | Retailers' Occupation Tax Act. If the
equipment is leased in a | ||||||
17 | manner that does not qualify for
this exemption or is used in | ||||||
18 | any other non-exempt manner, the lessor
shall be liable for the
| ||||||
19 | tax imposed under this Act or the Service Use Tax Act, as the | ||||||
20 | case may
be, based on the fair market value of the property at | ||||||
21 | the time the
non-qualifying use occurs. No lessor shall collect | ||||||
22 | or attempt to collect an
amount (however
designated) that | ||||||
23 | purports to reimburse that lessor for the tax imposed by this
| ||||||
24 | Act or the Service Use Tax Act, as the case may be, if the tax | ||||||
25 | has not been
paid by the lessor. If a lessor improperly | ||||||
26 | collects any such amount from the
lessee, the lessee shall have |
| |||||||
| |||||||
1 | a legal right to claim a refund of that amount
from the lessor. | ||||||
2 | If, however, that amount is not refunded to the lessee for
any | ||||||
3 | reason, the lessor is liable to pay that amount to the | ||||||
4 | Department.
| ||||||
5 | (23) Personal property purchased by a lessor who leases the
| ||||||
6 | property, under
a
lease of
one year or longer executed or in | ||||||
7 | effect at the time
the lessor would otherwise be subject to the | ||||||
8 | tax imposed by this Act,
to a governmental body
that has been | ||||||
9 | issued an active sales tax exemption identification number by | ||||||
10 | the
Department under Section 1g of the Retailers' Occupation | ||||||
11 | Tax Act.
If the
property is leased in a manner that does not | ||||||
12 | qualify for
this exemption
or used in any other non-exempt | ||||||
13 | manner, the lessor shall be liable for the
tax imposed under | ||||||
14 | this Act or the Service Use Tax Act, as the case may
be, based | ||||||
15 | on the fair market value of the property at the time the
| ||||||
16 | non-qualifying use occurs. No lessor shall collect or attempt | ||||||
17 | to collect an
amount (however
designated) that purports to | ||||||
18 | reimburse that lessor for the tax imposed by this
Act or the | ||||||
19 | Service Use Tax Act, as the case may be, if the tax has not been
| ||||||
20 | paid by the lessor. If a lessor improperly collects any such | ||||||
21 | amount from the
lessee, the lessee shall have a legal right to | ||||||
22 | claim a refund of that amount
from the lessor. If, however, | ||||||
23 | that amount is not refunded to the lessee for
any reason, the | ||||||
24 | lessor is liable to pay that amount to the Department.
| ||||||
25 | (24) Beginning with taxable years ending on or after | ||||||
26 | December
31, 1995
and
ending with taxable years ending on or |
| |||||||
| |||||||
1 | before December 31, 2004,
personal property that is
donated for | ||||||
2 | disaster relief to be used in a State or federally declared
| ||||||
3 | disaster area in Illinois or bordering Illinois by a | ||||||
4 | manufacturer or retailer
that is registered in this State to a | ||||||
5 | corporation, society, association,
foundation, or institution | ||||||
6 | that has been issued a sales tax exemption
identification | ||||||
7 | number by the Department that assists victims of the disaster
| ||||||
8 | who reside within the declared disaster area.
| ||||||
9 | (25) Beginning with taxable years ending on or after | ||||||
10 | December
31, 1995 and
ending with taxable years ending on or | ||||||
11 | before December 31, 2004, personal
property that is used in the | ||||||
12 | performance of infrastructure repairs in this
State, including | ||||||
13 | but not limited to municipal roads and streets, access roads,
| ||||||
14 | bridges, sidewalks, waste disposal systems, water and sewer | ||||||
15 | line extensions,
water distribution and purification | ||||||
16 | facilities, storm water drainage and
retention facilities, and | ||||||
17 | sewage treatment facilities, resulting from a State
or | ||||||
18 | federally declared disaster in Illinois or bordering Illinois | ||||||
19 | when such
repairs are initiated on facilities located in the | ||||||
20 | declared disaster area
within 6 months after the disaster.
| ||||||
21 | (26) Beginning July 1, 1999, game or game birds purchased | ||||||
22 | at a "game
breeding
and hunting preserve area" as that term is
| ||||||
23 | used in
the Wildlife Code. This paragraph is exempt from the | ||||||
24 | provisions
of
Section 3-90.
| ||||||
25 | (27) A motor vehicle, as that term is defined in Section | ||||||
26 | 1-146
of the
Illinois
Vehicle Code, that is donated to a |
| |||||||
| |||||||
1 | corporation, limited liability company,
society, association, | ||||||
2 | foundation, or institution that is determined by the
Department | ||||||
3 | to be organized and operated exclusively for educational | ||||||
4 | purposes.
For purposes of this exemption, "a corporation, | ||||||
5 | limited liability company,
society, association, foundation, | ||||||
6 | or institution organized and operated
exclusively for | ||||||
7 | educational purposes" means all tax-supported public schools,
| ||||||
8 | private schools that offer systematic instruction in useful | ||||||
9 | branches of
learning by methods common to public schools and | ||||||
10 | that compare favorably in
their scope and intensity with the | ||||||
11 | course of study presented in tax-supported
schools, and | ||||||
12 | vocational or technical schools or institutes organized and
| ||||||
13 | operated exclusively to provide a course of study of not less | ||||||
14 | than 6 weeks
duration and designed to prepare individuals to | ||||||
15 | follow a trade or to pursue a
manual, technical, mechanical, | ||||||
16 | industrial, business, or commercial
occupation.
| ||||||
17 | (28) Beginning January 1, 2000, personal property, | ||||||
18 | including
food,
purchased through fundraising
events for the | ||||||
19 | benefit of
a public or private elementary or
secondary school, | ||||||
20 | a group of those schools, or one or more school
districts if | ||||||
21 | the events are
sponsored by an entity recognized by the school | ||||||
22 | district that consists
primarily of volunteers and includes
| ||||||
23 | parents and teachers of the school children. This paragraph | ||||||
24 | does not apply
to fundraising
events (i) for the benefit of | ||||||
25 | private home instruction or (ii)
for which the fundraising | ||||||
26 | entity purchases the personal property sold at
the events from |
| |||||||
| |||||||
1 | another individual or entity that sold the property for the
| ||||||
2 | purpose of resale by the fundraising entity and that
profits | ||||||
3 | from the sale to the
fundraising entity. This paragraph is | ||||||
4 | exempt
from the provisions
of Section 3-90.
| ||||||
5 | (29) Beginning January 1, 2000 and through December 31, | ||||||
6 | 2001, new or
used automatic vending
machines that prepare and | ||||||
7 | serve hot food and beverages, including coffee, soup,
and
other | ||||||
8 | items, and replacement parts for these machines.
Beginning | ||||||
9 | January 1,
2002 and through June 30, 2003, machines and parts | ||||||
10 | for machines used in
commercial, coin-operated amusement and | ||||||
11 | vending business if a use or occupation
tax is paid on the | ||||||
12 | gross receipts derived from the use of the commercial,
| ||||||
13 | coin-operated amusement and vending machines.
This
paragraph
| ||||||
14 | is exempt from the provisions of Section 3-90.
| ||||||
15 | (30) Beginning January 1, 2001 and through June 30, 2016, | ||||||
16 | food for human consumption that is to be consumed off the | ||||||
17 | premises
where it is sold (other than alcoholic beverages, soft | ||||||
18 | drinks, and food that
has been prepared for immediate | ||||||
19 | consumption) and prescription and
nonprescription medicines, | ||||||
20 | drugs, medical appliances, and insulin, urine
testing | ||||||
21 | materials, syringes, and needles used by diabetics, for human | ||||||
22 | use, when
purchased for use by a person receiving medical | ||||||
23 | assistance under Article V of
the Illinois Public Aid Code who | ||||||
24 | resides in a licensed long-term care facility,
as defined in | ||||||
25 | the Nursing Home Care Act, or in a licensed facility as defined | ||||||
26 | in the ID/DD Community Care Act, the MC/DD Act, or the |
| |||||||
| |||||||
1 | Specialized Mental Health Rehabilitation Act of 2013.
| ||||||
2 | (31) Beginning on
the effective date of this amendatory Act | ||||||
3 | of the 92nd General Assembly,
computers and communications | ||||||
4 | equipment
utilized for any hospital purpose and equipment used | ||||||
5 | in the diagnosis,
analysis, or treatment of hospital patients | ||||||
6 | purchased by a lessor who leases
the equipment, under a lease | ||||||
7 | of one year or longer executed or in effect at the
time the | ||||||
8 | lessor would otherwise be subject to the tax imposed by this | ||||||
9 | Act, to a
hospital that has been issued an active tax exemption | ||||||
10 | identification number by
the Department under Section 1g of the | ||||||
11 | Retailers' Occupation Tax Act. If the
equipment is leased in a | ||||||
12 | manner that does not qualify for this exemption or is
used in | ||||||
13 | any other nonexempt manner, the lessor shall be liable for the | ||||||
14 | tax
imposed under this Act or the Service Use Tax Act, as the | ||||||
15 | case may be, based on
the fair market value of the property at | ||||||
16 | the time the nonqualifying use
occurs. No lessor shall collect | ||||||
17 | or attempt to collect an amount (however
designated) that | ||||||
18 | purports to reimburse that lessor for the tax imposed by this
| ||||||
19 | Act or the Service Use Tax Act, as the case may be, if the tax | ||||||
20 | has not been
paid by the lessor. If a lessor improperly | ||||||
21 | collects any such amount from the
lessee, the lessee shall have | ||||||
22 | a legal right to claim a refund of that amount
from the lessor. | ||||||
23 | If, however, that amount is not refunded to the lessee for
any | ||||||
24 | reason, the lessor is liable to pay that amount to the | ||||||
25 | Department.
This paragraph is exempt from the provisions of | ||||||
26 | Section 3-90.
|
| |||||||
| |||||||
1 | (32) Beginning on
the effective date of this amendatory Act | ||||||
2 | of the 92nd General Assembly,
personal property purchased by a | ||||||
3 | lessor who leases the property,
under a lease of one year or | ||||||
4 | longer executed or in effect at the time the
lessor would | ||||||
5 | otherwise be subject to the tax imposed by this Act, to a
| ||||||
6 | governmental body that has been issued an active sales tax | ||||||
7 | exemption
identification number by the Department under | ||||||
8 | Section 1g of the Retailers'
Occupation Tax Act. If the | ||||||
9 | property is leased in a manner that does not
qualify for this | ||||||
10 | exemption or used in any other nonexempt manner, the lessor
| ||||||
11 | shall be liable for the tax imposed under this Act or the | ||||||
12 | Service Use Tax Act,
as the case may be, based on the fair | ||||||
13 | market value of the property at the time
the nonqualifying use | ||||||
14 | occurs. No lessor shall collect or attempt to collect
an amount | ||||||
15 | (however designated) that purports to reimburse that lessor for | ||||||
16 | the
tax imposed by this Act or the Service Use Tax Act, as the | ||||||
17 | case may be, if the
tax has not been paid by the lessor. If a | ||||||
18 | lessor improperly collects any such
amount from the lessee, the | ||||||
19 | lessee shall have a legal right to claim a refund
of that | ||||||
20 | amount from the lessor. If, however, that amount is not | ||||||
21 | refunded to
the lessee for any reason, the lessor is liable to | ||||||
22 | pay that amount to the
Department. This paragraph is exempt | ||||||
23 | from the provisions of Section 3-90.
| ||||||
24 | (33) On and after July 1, 2003 and through June 30, 2004, | ||||||
25 | the use in this State of motor vehicles of
the second division | ||||||
26 | with a gross vehicle weight in excess of 8,000 pounds and
that |
| |||||||
| |||||||
1 | are subject to the commercial distribution fee imposed under | ||||||
2 | Section
3-815.1 of the Illinois Vehicle Code. Beginning on July | ||||||
3 | 1, 2004 and through June 30, 2005, the use in this State of | ||||||
4 | motor vehicles of the second division: (i) with a gross vehicle | ||||||
5 | weight rating in excess of 8,000 pounds; (ii) that are subject | ||||||
6 | to the commercial distribution fee imposed under Section | ||||||
7 | 3-815.1 of the Illinois Vehicle Code; and (iii) that are | ||||||
8 | primarily used for commercial purposes. Through June 30, 2005, | ||||||
9 | this exemption applies to repair and
replacement parts added | ||||||
10 | after the initial purchase of such a motor vehicle if
that | ||||||
11 | motor
vehicle is used in a manner that would qualify for the | ||||||
12 | rolling stock exemption
otherwise provided for in this Act. For | ||||||
13 | purposes of this paragraph, the term "used for commercial | ||||||
14 | purposes" means the transportation of persons or property in | ||||||
15 | furtherance of any commercial or industrial enterprise, | ||||||
16 | whether for-hire or not.
| ||||||
17 | (34) Beginning January 1, 2008, tangible personal property | ||||||
18 | used in the construction or maintenance of a community water | ||||||
19 | supply, as defined under Section 3.145 of the Environmental | ||||||
20 | Protection Act, that is operated by a not-for-profit | ||||||
21 | corporation that holds a valid water supply permit issued under | ||||||
22 | Title IV of the Environmental Protection Act. This paragraph is | ||||||
23 | exempt from the provisions of Section 3-90. | ||||||
24 | (35) Beginning January 1, 2010, materials, parts, | ||||||
25 | equipment, components, and furnishings incorporated into or | ||||||
26 | upon an aircraft as part of the modification, refurbishment, |
| |||||||
| |||||||
1 | completion, replacement, repair, or maintenance of the | ||||||
2 | aircraft. This exemption includes consumable supplies used in | ||||||
3 | the modification, refurbishment, completion, replacement, | ||||||
4 | repair, and maintenance of aircraft, but excludes any | ||||||
5 | materials, parts, equipment, components, and consumable | ||||||
6 | supplies used in the modification, replacement, repair, and | ||||||
7 | maintenance of aircraft engines or power plants, whether such | ||||||
8 | engines or power plants are installed or uninstalled upon any | ||||||
9 | such aircraft. "Consumable supplies" include, but are not | ||||||
10 | limited to, adhesive, tape, sandpaper, general purpose | ||||||
11 | lubricants, cleaning solution, latex gloves, and protective | ||||||
12 | films. This exemption applies only to the use of qualifying | ||||||
13 | tangible personal property by persons who modify, refurbish, | ||||||
14 | complete, repair, replace, or maintain aircraft and who (i) | ||||||
15 | hold an Air Agency Certificate and are empowered to operate an | ||||||
16 | approved repair station by the Federal Aviation | ||||||
17 | Administration, (ii) have a Class IV Rating, and (iii) conduct | ||||||
18 | operations in accordance with Part 145 of the Federal Aviation | ||||||
19 | Regulations. The exemption does not include aircraft operated | ||||||
20 | by a commercial air carrier providing scheduled passenger air | ||||||
21 | service pursuant to authority issued under Part 121 or Part 129 | ||||||
22 | of the Federal Aviation Regulations. The changes made to this | ||||||
23 | paragraph (35) by Public Act 98-534 are declarative of existing | ||||||
24 | law. | ||||||
25 | (36) Tangible personal property purchased by a | ||||||
26 | public-facilities corporation, as described in Section |
| |||||||
| |||||||
1 | 11-65-10 of the Illinois Municipal Code, for purposes of | ||||||
2 | constructing or furnishing a municipal convention hall, but | ||||||
3 | only if the legal title to the municipal convention hall is | ||||||
4 | transferred to the municipality without any further | ||||||
5 | consideration by or on behalf of the municipality at the time | ||||||
6 | of the completion of the municipal convention hall or upon the | ||||||
7 | retirement or redemption of any bonds or other debt instruments | ||||||
8 | issued by the public-facilities corporation in connection with | ||||||
9 | the development of the municipal convention hall. This | ||||||
10 | exemption includes existing public-facilities corporations as | ||||||
11 | provided in Section 11-65-25 of the Illinois Municipal Code. | ||||||
12 | This paragraph is exempt from the provisions of Section 3-90. | ||||||
13 | (37) Beginning January 1, 2017, menstrual pads, tampons, | ||||||
14 | and menstrual cups. | ||||||
15 | (38) Beginning on September 24, 2017 and through September | ||||||
16 | 30, 2017, hunting sales tax holiday items, as defined in | ||||||
17 | Section 3-6.5 of this Act. | ||||||
18 | (Source: P.A. 98-104, eff. 7-22-13; 98-422, eff. 8-16-13; | ||||||
19 | 98-456, eff. 8-16-13; 98-534, eff. 8-23-13; 98-574, eff. | ||||||
20 | 1-1-14; 98-583, eff. 1-1-14; 98-756, eff. 7-16-14; 99-180, eff. | ||||||
21 | 7-29-15; 99-855, eff. 8-19-16.)
| ||||||
22 | (35 ILCS 105/3-6.5 new) | ||||||
23 | Sec. 3-6.5. Hunting sales tax holiday items. | ||||||
24 | (a) Beginning on September 24, 2017 and through September | ||||||
25 | 30, 2017 (hereinafter referred to as the Hunting Sales Tax |
| |||||||
| |||||||
1 | Holiday Period) the following items of tangible personal | ||||||
2 | property are exempt as provided in Section 3-5: | ||||||
3 | (1) Firearms which may be used for lawful hunting under | ||||||
4 | the Wildlife Code. | ||||||
5 | (2) Firearm ammunition which may be used for lawful | ||||||
6 | hunting under the Wildlife Code. | ||||||
7 | (b) For purposes of this Section: | ||||||
8 | "Firearms" has the meaning provided in Section 1.1 of the | ||||||
9 | Firearm Owners Identification Card Act, except that it is | ||||||
10 | limited to those firearms which may be used for lawful hunting | ||||||
11 | under the Wildlife Code. | ||||||
12 | "Firearm ammunition" has the meaning provided in Section | ||||||
13 | 1.1 of the Firearm Owners Identification Card Act, except that | ||||||
14 | it is limited to firearm ammunition which may be used for | ||||||
15 | lawful hunting under the Wildlife Code. | ||||||
16 | (c) Administration. Notwithstanding any other provision of | ||||||
17 | this Act, the exemption shall be
administered by the Department | ||||||
18 | under the provisions of this subsection (c). | ||||||
19 | (1) Bundled sales. Items that qualify for the exemption | ||||||
20 | that are bundled
together with items that do not qualify | ||||||
21 | for the exemption and that are sold
for one itemized price | ||||||
22 | will be subject to the exemption only if the value of
the | ||||||
23 | items that qualify for the exemption exceeds the value of | ||||||
24 | the items
that do not qualify for the exemption. | ||||||
25 | (2) Coupons and discounts. An unreimbursed discount by | ||||||
26 | the seller reduces the
sales price of the property so that |
| |||||||
| |||||||
1 | the discounted sales price determines whether
the sales | ||||||
2 | price is within a sales tax holiday price threshold. A | ||||||
3 | coupon or other
reduction in the sales price is treated as | ||||||
4 | a discount if the seller is not reimbursed
for the coupon | ||||||
5 | or reduction amount by a third party. | ||||||
6 | (3) Splitting of items normally sold together. | ||||||
7 | Articles that are normally sold as a
single unit must | ||||||
8 | continue to be sold in that manner. Such articles cannot be | ||||||
9 | priced
separately and sold as individual items in order to | ||||||
10 | obtain the exemption.
For example, a box of ammunition | ||||||
11 | cannot have each round of ammunition sold separately so | ||||||
12 | that the
sales price of each round is within a hunting | ||||||
13 | sales tax holiday price threshold. | ||||||
14 | (4) Rain checks. A rain check is a procedure that | ||||||
15 | allows a customer to purchase an
item at a certain price at | ||||||
16 | a later time because the particular item was out of stock.
| ||||||
17 | Eligible property that customers purchase during the | ||||||
18 | Hunting Sales Tax Holiday Period
with the use of a rain | ||||||
19 | check will qualify for the 0% rate of tax regardless of
| ||||||
20 | when the rain check was issued. Issuance of a rain check | ||||||
21 | during the Hunting Sales Tax
Holiday Period will not | ||||||
22 | qualify eligible property for the exemption if the
property | ||||||
23 | is actually purchased after the Hunting Sales Tax Holiday | ||||||
24 | Period. | ||||||
25 | (5) Exchanges. The procedure for an exchange in regards | ||||||
26 | to a sales tax holiday is
as follows: |
| |||||||
| |||||||
1 | (A) If a customer purchases an item of eligible | ||||||
2 | property during the Hunting Sales Tax
Holiday Period, | ||||||
3 | but later exchanges the item for a similar eligible | ||||||
4 | item,
even if a different size, different color, or | ||||||
5 | other feature, no additional tax is
due even if the | ||||||
6 | exchange is made after the Hunting Sales Tax Holiday | ||||||
7 | Period. | ||||||
8 | (B) If a customer purchases an item of eligible | ||||||
9 | property during the Hunting Sales Tax
Holiday Period, | ||||||
10 | but after the Hunting Sales Tax Holiday Period has | ||||||
11 | ended, the
customer returns the item and receives | ||||||
12 | credit on the purchase of a different
item, the 6.25% | ||||||
13 | general merchandise sales tax rate is due on the sale | ||||||
14 | of the
newly purchased item. | ||||||
15 | (C) If a customer purchases an item of eligible | ||||||
16 | property before the Hunting Sales Tax
Holiday Period, | ||||||
17 | but during the Hunting Sales Tax Holiday Period the | ||||||
18 | customer
returns the item and receives credit on the | ||||||
19 | purchase of a different item of
eligible property, the | ||||||
20 | exemption shall be applied to the sale of the new item
| ||||||
21 | if the new item is purchased during the Hunting Sales | ||||||
22 | Tax Holiday Period. | ||||||
23 | (6) Delivery charges. Delivery charges, including | ||||||
24 | shipping, handling and service
charges, are part of the | ||||||
25 | sales price of eligible property. | ||||||
26 | (7) Order date and back orders. For the purpose of a |
| |||||||
| |||||||
1 | sales tax holiday, eligible
property qualifies for the | ||||||
2 | exemption if: (i) the item is both delivered to and paid | ||||||
3 | for by the customer during the Hunting Sales
Tax Holiday | ||||||
4 | Period or (ii) the customer orders and pays for the item | ||||||
5 | and the seller accepts the order
during the Hunting Sales | ||||||
6 | Tax Holiday Period for immediate shipment, even if
delivery | ||||||
7 | is made after the Hunting Sales Tax Holiday Period. The | ||||||
8 | seller accepts
an order when the seller has taken action to | ||||||
9 | fill the order for immediate
shipment. Actions to fill an | ||||||
10 | order include placement of an "in date" stamp
on an order | ||||||
11 | or assignment of an "order number" to an order within the
| ||||||
12 | Hunting Sales Tax Holiday Period. An order is for immediate | ||||||
13 | shipment when the
customer does not request delayed | ||||||
14 | shipment. An order is for immediate
shipment | ||||||
15 | notwithstanding that the shipment may be delayed because of | ||||||
16 | a
backlog of orders or because stock is currently | ||||||
17 | unavailable to, or on back
order by, the seller. | ||||||
18 | (8) Returns. For a 60-day period immediately after the | ||||||
19 | Hunting Sales Tax Holiday Period,
if a customer returns an | ||||||
20 | item that would qualify for the 0% rate of tax,
credit for | ||||||
21 | or refund of sales tax shall be given only at the 0% rate | ||||||
22 | unless the
customer provides a receipt or invoice that | ||||||
23 | shows tax was paid at the 6.25%
general merchandise rate, | ||||||
24 | or the seller has sufficient documentation to show that
tax | ||||||
25 | was paid at the 6.25% general merchandise rate on the | ||||||
26 | specific item. This 60-day period is set solely for the |
| |||||||
| |||||||
1 | purpose of designating a time period during which
the | ||||||
2 | customer must provide documentation that shows that the | ||||||
3 | appropriate sales
tax rate was paid on returned | ||||||
4 | merchandise. The 60-day period is not intended to
change a | ||||||
5 | seller's policy on the time period during which the seller | ||||||
6 | will accept
returns. | ||||||
7 | (d) The Department may implement the provisions of this | ||||||
8 | Section through the use of
emergency rules, along with | ||||||
9 | permanent rules filed concurrently with such
emergency rules, | ||||||
10 | in accordance with the provisions of Section 5-45 of the | ||||||
11 | Illinois
Administrative Procedure Act. For purposes of the | ||||||
12 | Illinois Administrative
Procedure Act, the adoption of rules to | ||||||
13 | implement the provisions of this Section shall
be deemed an | ||||||
14 | emergency and necessary for the public interest, safety, and | ||||||
15 | welfare.
| ||||||
16 | Section 15. The Retailers' Occupation Tax Act is amended by | ||||||
17 | changing Section 2-5 and by adding Section 2-8.5 as follows:
| ||||||
18 | (35 ILCS 120/2-5)
| ||||||
19 | Sec. 2-5. Exemptions. Gross receipts from proceeds from the | ||||||
20 | sale of
the following tangible personal property are exempt | ||||||
21 | from the tax imposed
by this Act:
| ||||||
22 | (1) Farm chemicals.
| ||||||
23 | (2) Farm machinery and equipment, both new and used, | ||||||
24 | including that
manufactured on special order, certified by the |
| |||||||
| |||||||
1 | purchaser to be used
primarily for production agriculture or | ||||||
2 | State or federal agricultural
programs, including individual | ||||||
3 | replacement parts for the machinery and
equipment, including | ||||||
4 | machinery and equipment purchased for lease,
and including | ||||||
5 | implements of husbandry defined in Section 1-130 of
the | ||||||
6 | Illinois Vehicle Code, farm machinery and agricultural | ||||||
7 | chemical and
fertilizer spreaders, and nurse wagons required to | ||||||
8 | be registered
under Section 3-809 of the Illinois Vehicle Code,
| ||||||
9 | but
excluding other motor vehicles required to be registered | ||||||
10 | under the Illinois
Vehicle Code.
Horticultural polyhouses or | ||||||
11 | hoop houses used for propagating, growing, or
overwintering | ||||||
12 | plants shall be considered farm machinery and equipment under
| ||||||
13 | this item (2).
Agricultural chemical tender tanks and dry boxes | ||||||
14 | shall include units sold
separately from a motor vehicle | ||||||
15 | required to be licensed and units sold mounted
on a motor | ||||||
16 | vehicle required to be licensed, if the selling price of the | ||||||
17 | tender
is separately stated.
| ||||||
18 | Farm machinery and equipment shall include precision | ||||||
19 | farming equipment
that is
installed or purchased to be | ||||||
20 | installed on farm machinery and equipment
including, but not | ||||||
21 | limited to, tractors, harvesters, sprayers, planters,
seeders, | ||||||
22 | or spreaders.
Precision farming equipment includes, but is not | ||||||
23 | limited to,
soil testing sensors, computers, monitors, | ||||||
24 | software, global positioning
and mapping systems, and other | ||||||
25 | such equipment.
| ||||||
26 | Farm machinery and equipment also includes computers, |
| |||||||
| |||||||
1 | sensors, software, and
related equipment used primarily in the
| ||||||
2 | computer-assisted operation of production agriculture | ||||||
3 | facilities, equipment,
and activities such as, but
not limited | ||||||
4 | to,
the collection, monitoring, and correlation of
animal and | ||||||
5 | crop data for the purpose of
formulating animal diets and | ||||||
6 | agricultural chemicals. This item (2) is exempt
from the | ||||||
7 | provisions of
Section 2-70.
| ||||||
8 | (3) Until July 1, 2003, distillation machinery and | ||||||
9 | equipment, sold as a
unit or kit,
assembled or installed by the | ||||||
10 | retailer, certified by the user to be used
only for the | ||||||
11 | production of ethyl alcohol that will be used for consumption
| ||||||
12 | as motor fuel or as a component of motor fuel for the personal | ||||||
13 | use of the
user, and not subject to sale or resale.
| ||||||
14 | (4) Until July 1, 2003 and beginning again September 1, | ||||||
15 | 2004 through August 30, 2014, graphic arts machinery and | ||||||
16 | equipment, including
repair and
replacement parts, both new and | ||||||
17 | used, and including that manufactured on
special order or | ||||||
18 | purchased for lease, certified by the purchaser to be used
| ||||||
19 | primarily for graphic arts production.
Equipment includes | ||||||
20 | chemicals or
chemicals acting as catalysts but only if
the | ||||||
21 | chemicals or chemicals acting as catalysts effect a direct and | ||||||
22 | immediate
change upon a
graphic arts product.
| ||||||
23 | (5) A motor vehicle that is used for automobile renting, as | ||||||
24 | defined in the Automobile Renting Occupation and Use Tax Act. | ||||||
25 | This paragraph is exempt from
the provisions of Section 2-70.
| ||||||
26 | (6) Personal property sold by a teacher-sponsored student |
| |||||||
| |||||||
1 | organization
affiliated with an elementary or secondary school | ||||||
2 | located in Illinois.
| ||||||
3 | (7) Until July 1, 2003, proceeds of that portion of the | ||||||
4 | selling price of
a passenger car the
sale of which is subject | ||||||
5 | to the Replacement Vehicle Tax.
| ||||||
6 | (8) Personal property sold to an Illinois county fair | ||||||
7 | association for
use in conducting, operating, or promoting the | ||||||
8 | county fair.
| ||||||
9 | (9) Personal property sold to a not-for-profit arts
or | ||||||
10 | cultural organization that establishes, by proof required by | ||||||
11 | the Department
by
rule, that it has received an exemption under | ||||||
12 | Section 501(c)(3) of the
Internal Revenue Code and that is | ||||||
13 | organized and operated primarily for the
presentation
or | ||||||
14 | support of arts or cultural programming, activities, or | ||||||
15 | services. These
organizations include, but are not limited to, | ||||||
16 | music and dramatic arts
organizations such as symphony | ||||||
17 | orchestras and theatrical groups, arts and
cultural service | ||||||
18 | organizations, local arts councils, visual arts organizations,
| ||||||
19 | and media arts organizations.
On and after the effective date | ||||||
20 | of this amendatory Act of the 92nd General
Assembly, however, | ||||||
21 | an entity otherwise eligible for this exemption shall not
make | ||||||
22 | tax-free purchases unless it has an active identification | ||||||
23 | number issued by
the Department.
| ||||||
24 | (10) Personal property sold by a corporation, society, | ||||||
25 | association,
foundation, institution, or organization, other | ||||||
26 | than a limited liability
company, that is organized and |
| |||||||
| |||||||
1 | operated as a not-for-profit service enterprise
for the benefit | ||||||
2 | of persons 65 years of age or older if the personal property
| ||||||
3 | was not purchased by the enterprise for the purpose of resale | ||||||
4 | by the
enterprise.
| ||||||
5 | (11) Personal property sold to a governmental body, to a | ||||||
6 | corporation,
society, association, foundation, or institution | ||||||
7 | organized and operated
exclusively for charitable, religious, | ||||||
8 | or educational purposes, or to a
not-for-profit corporation, | ||||||
9 | society, association, foundation, institution,
or organization | ||||||
10 | that has no compensated officers or employees and that is
| ||||||
11 | organized and operated primarily for the recreation of persons | ||||||
12 | 55 years of
age or older. A limited liability company may | ||||||
13 | qualify for the exemption under
this paragraph only if the | ||||||
14 | limited liability company is organized and operated
| ||||||
15 | exclusively for educational purposes. On and after July 1, | ||||||
16 | 1987, however, no
entity otherwise eligible for this exemption | ||||||
17 | shall make tax-free purchases
unless it has an active | ||||||
18 | identification number issued by the Department.
| ||||||
19 | (12) Tangible personal property sold to
interstate | ||||||
20 | carriers
for hire for use as
rolling stock moving in interstate | ||||||
21 | commerce or to lessors under leases of
one year or longer | ||||||
22 | executed or in effect at the time of purchase by
interstate | ||||||
23 | carriers for hire for use as rolling stock moving in interstate
| ||||||
24 | commerce and equipment operated by a telecommunications | ||||||
25 | provider, licensed as a
common carrier by the Federal | ||||||
26 | Communications Commission, which is permanently
installed in |
| |||||||
| |||||||
1 | or affixed to aircraft moving in interstate commerce.
| ||||||
2 | (12-5) On and after July 1, 2003 and through June 30, 2004, | ||||||
3 | motor vehicles of the second division
with a gross vehicle | ||||||
4 | weight in excess of 8,000 pounds
that
are
subject to the | ||||||
5 | commercial distribution fee imposed under Section 3-815.1 of
| ||||||
6 | the Illinois
Vehicle Code. Beginning on July 1, 2004 and | ||||||
7 | through June 30, 2005, the use in this State of motor vehicles | ||||||
8 | of the second division: (i) with a gross vehicle weight rating | ||||||
9 | in excess of 8,000 pounds; (ii) that are subject to the | ||||||
10 | commercial distribution fee imposed under Section 3-815.1 of | ||||||
11 | the Illinois Vehicle Code; and (iii) that are primarily used | ||||||
12 | for commercial purposes. Through June 30, 2005, this
exemption | ||||||
13 | applies to repair and replacement parts added
after the
initial | ||||||
14 | purchase of such a motor vehicle if that motor vehicle is used | ||||||
15 | in a
manner that
would qualify for the rolling stock exemption | ||||||
16 | otherwise provided for in this
Act. For purposes of this | ||||||
17 | paragraph, "used for commercial purposes" means the | ||||||
18 | transportation of persons or property in furtherance of any | ||||||
19 | commercial or industrial enterprise whether for-hire or not.
| ||||||
20 | (13) Proceeds from sales to owners, lessors, or
shippers of
| ||||||
21 | tangible personal property that is utilized by interstate | ||||||
22 | carriers for
hire for use as rolling stock moving in interstate | ||||||
23 | commerce
and equipment operated by a telecommunications | ||||||
24 | provider, licensed as a
common carrier by the Federal | ||||||
25 | Communications Commission, which is
permanently installed in | ||||||
26 | or affixed to aircraft moving in interstate commerce.
|
| |||||||
| |||||||
1 | (14) Machinery and equipment that will be used by the | ||||||
2 | purchaser, or a
lessee of the purchaser, primarily in the | ||||||
3 | process of manufacturing or
assembling tangible personal | ||||||
4 | property for wholesale or retail sale or
lease, whether the | ||||||
5 | sale or lease is made directly by the manufacturer or by
some | ||||||
6 | other person, whether the materials used in the process are | ||||||
7 | owned by
the manufacturer or some other person, or whether the | ||||||
8 | sale or lease is made
apart from or as an incident to the | ||||||
9 | seller's engaging in the service
occupation of producing | ||||||
10 | machines, tools, dies, jigs, patterns, gauges, or
other similar | ||||||
11 | items of no commercial value on special order for a particular
| ||||||
12 | purchaser. The exemption provided by this paragraph (14) does | ||||||
13 | not include machinery and equipment used in (i) the generation | ||||||
14 | of electricity for wholesale or retail sale; (ii) the | ||||||
15 | generation or treatment of natural or artificial gas for | ||||||
16 | wholesale or retail sale that is delivered to customers through | ||||||
17 | pipes, pipelines, or mains; or (iii) the treatment of water for | ||||||
18 | wholesale or retail sale that is delivered to customers through | ||||||
19 | pipes, pipelines, or mains. The provisions of Public Act 98-583 | ||||||
20 | are declaratory of existing law as to the meaning and scope of | ||||||
21 | this exemption.
| ||||||
22 | (15) Proceeds of mandatory service charges separately | ||||||
23 | stated on
customers' bills for purchase and consumption of food | ||||||
24 | and beverages, to the
extent that the proceeds of the service | ||||||
25 | charge are in fact turned over as
tips or as a substitute for | ||||||
26 | tips to the employees who participate directly
in preparing, |
| |||||||
| |||||||
1 | serving, hosting or cleaning up the food or beverage function
| ||||||
2 | with respect to which the service charge is imposed.
| ||||||
3 | (16) Petroleum products sold to a purchaser if the seller
| ||||||
4 | is prohibited by federal law from charging tax to the | ||||||
5 | purchaser.
| ||||||
6 | (17) Tangible personal property sold to a common carrier by | ||||||
7 | rail or
motor that
receives the physical possession of the | ||||||
8 | property in Illinois and that
transports the property, or | ||||||
9 | shares with another common carrier in the
transportation of the | ||||||
10 | property, out of Illinois on a standard uniform bill
of lading | ||||||
11 | showing the seller of the property as the shipper or consignor | ||||||
12 | of
the property to a destination outside Illinois, for use | ||||||
13 | outside Illinois.
| ||||||
14 | (18) Legal tender, currency, medallions, or gold or silver | ||||||
15 | coinage
issued by the State of Illinois, the government of the | ||||||
16 | United States of
America, or the government of any foreign | ||||||
17 | country, and bullion.
| ||||||
18 | (19) Until July 1 2003, oil field exploration, drilling, | ||||||
19 | and production
equipment, including
(i) rigs and parts of rigs, | ||||||
20 | rotary rigs, cable tool
rigs, and workover rigs, (ii) pipe and | ||||||
21 | tubular goods, including casing and
drill strings, (iii) pumps | ||||||
22 | and 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.
|
| |||||||
| |||||||
1 | (20) Photoprocessing machinery and equipment, including | ||||||
2 | repair and
replacement parts, both new and used, including that | ||||||
3 | manufactured on
special order, certified by the purchaser to be | ||||||
4 | used primarily for
photoprocessing, and including | ||||||
5 | photoprocessing machinery and equipment
purchased for lease.
| ||||||
6 | (21) Coal and aggregate exploration, mining, off-highway | ||||||
7 | hauling,
processing,
maintenance, and reclamation equipment, | ||||||
8 | including
replacement parts and equipment, and including
| ||||||
9 | equipment purchased for lease, but excluding motor vehicles | ||||||
10 | required to be
registered under the Illinois Vehicle Code. The | ||||||
11 | changes made to this Section by Public Act 97-767 apply on and | ||||||
12 | after July 1, 2003, but no claim for credit or refund is | ||||||
13 | allowed on or after August 16, 2013 (the effective date of | ||||||
14 | Public Act 98-456)
for such taxes paid during the period | ||||||
15 | beginning July 1, 2003 and ending on August 16, 2013 (the | ||||||
16 | effective date of Public Act 98-456).
| ||||||
17 | (22) Until June 30, 2013, fuel and petroleum products sold | ||||||
18 | to or used by an air carrier,
certified by the carrier to be | ||||||
19 | used for consumption, shipment, or storage
in the conduct of | ||||||
20 | its business as an air common carrier, for a flight
destined | ||||||
21 | for or returning from a location or locations
outside the | ||||||
22 | United States without regard to previous or subsequent domestic
| ||||||
23 | stopovers.
| ||||||
24 | Beginning July 1, 2013, fuel and petroleum products sold to | ||||||
25 | or used by an air carrier, certified by the carrier to be used | ||||||
26 | for consumption, shipment, or storage in the conduct of its |
| |||||||
| |||||||
1 | business as an air common carrier, for a flight that (i) is | ||||||
2 | engaged in foreign trade or is engaged in trade between the | ||||||
3 | United States and any of its possessions and (ii) transports at | ||||||
4 | least one individual or package for hire from the city of | ||||||
5 | origination to the city of final destination on the same | ||||||
6 | aircraft, without regard to a change in the flight number of | ||||||
7 | that aircraft. | ||||||
8 | (23) A transaction in which the purchase order is received | ||||||
9 | by a florist
who is located outside Illinois, but who has a | ||||||
10 | florist located in Illinois
deliver the property to the | ||||||
11 | purchaser or the purchaser's donee in Illinois.
| ||||||
12 | (24) Fuel consumed or used in the operation of ships, | ||||||
13 | barges, or vessels
that are used primarily in or for the | ||||||
14 | transportation of property or the
conveyance of persons for | ||||||
15 | hire on rivers bordering on this State if the
fuel is delivered | ||||||
16 | by the seller to the purchaser's barge, ship, or vessel
while | ||||||
17 | it is afloat upon that bordering river.
| ||||||
18 | (25) Except as provided in item (25-5) of this Section, a
| ||||||
19 | motor vehicle sold in this State to a nonresident even though | ||||||
20 | the
motor vehicle is delivered to the nonresident in this | ||||||
21 | State, if the motor
vehicle is not to be titled in this State, | ||||||
22 | and if a drive-away permit
is issued to the motor vehicle as | ||||||
23 | provided in Section 3-603 of the Illinois
Vehicle Code or if | ||||||
24 | the nonresident purchaser has vehicle registration
plates to | ||||||
25 | transfer to the motor vehicle upon returning to his or her home
| ||||||
26 | state. The issuance of the drive-away permit or having
the
|
| |||||||
| |||||||
1 | out-of-state registration plates to be transferred is prima | ||||||
2 | facie evidence
that the motor vehicle will not be titled in | ||||||
3 | this State.
| ||||||
4 | (25-5) The exemption under item (25) does not apply if the | ||||||
5 | state in which the motor vehicle will be titled does not allow | ||||||
6 | a reciprocal exemption for a motor vehicle sold and delivered | ||||||
7 | in that state to an Illinois resident but titled in Illinois. | ||||||
8 | The tax collected under this Act on the sale of a motor vehicle | ||||||
9 | in this State to a resident of another state that does not | ||||||
10 | allow a reciprocal exemption shall be imposed at a rate equal | ||||||
11 | to the state's rate of tax on taxable property in the state in | ||||||
12 | which the purchaser is a resident, except that the tax shall | ||||||
13 | not exceed the tax that would otherwise be imposed under this | ||||||
14 | Act. At the time of the sale, the purchaser shall execute a | ||||||
15 | statement, signed under penalty of perjury, of his or her | ||||||
16 | intent to title the vehicle in the state in which the purchaser | ||||||
17 | is a resident within 30 days after the sale and of the fact of | ||||||
18 | the payment to the State of Illinois of tax in an amount | ||||||
19 | equivalent to the state's rate of tax on taxable property in | ||||||
20 | his or her state of residence and shall submit the statement to | ||||||
21 | the appropriate tax collection agency in his or her state of | ||||||
22 | residence. In addition, the retailer must retain a signed copy | ||||||
23 | of the statement in his or her records. Nothing in this item | ||||||
24 | shall be construed to require the removal of the vehicle from | ||||||
25 | this state following the filing of an intent to title the | ||||||
26 | vehicle in the purchaser's state of residence if the purchaser |
| |||||||
| |||||||
1 | titles the vehicle in his or her state of residence within 30 | ||||||
2 | days after the date of sale. The tax collected under this Act | ||||||
3 | in accordance with this item (25-5) shall be proportionately | ||||||
4 | distributed as if the tax were collected at the 6.25% general | ||||||
5 | rate imposed under this Act.
| ||||||
6 | (25-7) Beginning on July 1, 2007, no tax is imposed under | ||||||
7 | this Act on the sale of an aircraft, as defined in Section 3 of | ||||||
8 | the Illinois Aeronautics Act, if all of the following | ||||||
9 | conditions are met: | ||||||
10 | (1) the aircraft leaves this State within 15 days after | ||||||
11 | the later of either the issuance of the final billing for | ||||||
12 | the sale of the aircraft, or the authorized approval for | ||||||
13 | return to service, completion of the maintenance record | ||||||
14 | entry, and completion of the test flight and ground test | ||||||
15 | for inspection, as required by 14 C.F.R. 91.407; | ||||||
16 | (2) the aircraft is not based or registered in this | ||||||
17 | State after the sale of the aircraft; and | ||||||
18 | (3) the seller retains in his or her books and records | ||||||
19 | and provides to the Department a signed and dated | ||||||
20 | certification from the purchaser, on a form prescribed by | ||||||
21 | the Department, certifying that the requirements of this | ||||||
22 | item (25-7) are met. The certificate must also include the | ||||||
23 | name and address of the purchaser, the address of the | ||||||
24 | location where the aircraft is to be titled or registered, | ||||||
25 | the address of the primary physical location of the | ||||||
26 | aircraft, and other information that the Department may |
| |||||||
| |||||||
1 | reasonably require. | ||||||
2 | For purposes of this item (25-7): | ||||||
3 | "Based in this State" means hangared, stored, or otherwise | ||||||
4 | used, excluding post-sale customizations as defined in this | ||||||
5 | Section, for 10 or more days in each 12-month period | ||||||
6 | immediately following the date of the sale of the aircraft. | ||||||
7 | "Registered in this State" means an aircraft registered | ||||||
8 | with the Department of Transportation, Aeronautics Division, | ||||||
9 | or titled or registered with the Federal Aviation | ||||||
10 | Administration to an address located in this State. | ||||||
11 | This paragraph (25-7) is exempt from the provisions
of
| ||||||
12 | Section 2-70.
| ||||||
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. This item (27) is exempt from the provisions | ||||||
21 | of Section 2-70, and the exemption provided for under this item | ||||||
22 | (27) applies for all periods beginning May 30, 1995, but no | ||||||
23 | claim for credit or refund is allowed on or after January 1, | ||||||
24 | 2008 (the effective date of Public Act 95-88)
for such taxes | ||||||
25 | paid during the period beginning May 30, 2000 and ending on | ||||||
26 | January 1, 2008 (the effective date of Public Act 95-88).
|
| |||||||
| |||||||
1 | (28) Computers and communications equipment utilized for | ||||||
2 | any
hospital
purpose
and equipment used in the diagnosis,
| ||||||
3 | analysis, or treatment of hospital patients sold to a lessor | ||||||
4 | who leases the
equipment, under a lease of one year or longer | ||||||
5 | executed or in effect at the
time of the purchase, to a
| ||||||
6 | hospital
that has been issued an active tax exemption | ||||||
7 | identification number by the
Department under Section 1g of | ||||||
8 | this Act.
| ||||||
9 | (29) Personal property sold to a lessor who leases the
| ||||||
10 | property, under a
lease of one year or longer executed or in | ||||||
11 | effect at the time of the purchase,
to a governmental body
that | ||||||
12 | has been issued an active tax exemption identification number | ||||||
13 | by the
Department under Section 1g of this Act.
| ||||||
14 | (30) Beginning with taxable years ending on or after | ||||||
15 | December
31, 1995
and
ending with taxable years ending on or | ||||||
16 | before December 31, 2004,
personal property that is
donated for | ||||||
17 | disaster relief to be used in a State or federally declared
| ||||||
18 | disaster area in Illinois or bordering Illinois by a | ||||||
19 | manufacturer or retailer
that is registered in this State to a | ||||||
20 | corporation, society, association,
foundation, or institution | ||||||
21 | that has been issued a sales tax exemption
identification | ||||||
22 | number by the Department that assists victims of the disaster
| ||||||
23 | who reside within the declared disaster area.
| ||||||
24 | (31) Beginning with taxable years ending on or after | ||||||
25 | December
31, 1995 and
ending with taxable years ending on or | ||||||
26 | before December 31, 2004, personal
property that is used in the |
| |||||||
| |||||||
1 | performance of infrastructure repairs in this
State, including | ||||||
2 | but not limited to municipal roads and streets, access roads,
| ||||||
3 | bridges, sidewalks, waste disposal systems, water and sewer | ||||||
4 | line extensions,
water distribution and purification | ||||||
5 | facilities, storm water drainage and
retention facilities, and | ||||||
6 | sewage treatment facilities, resulting from a State
or | ||||||
7 | federally declared disaster in Illinois or bordering Illinois | ||||||
8 | when such
repairs are initiated on facilities located in the | ||||||
9 | declared disaster area
within 6 months after the disaster.
| ||||||
10 | (32) Beginning July 1, 1999, game or game birds sold at a | ||||||
11 | "game breeding
and
hunting preserve area" as that term is used
| ||||||
12 | in the
Wildlife Code. This paragraph is exempt from the | ||||||
13 | provisions
of
Section 2-70.
| ||||||
14 | (33) A motor vehicle, as that term is defined in Section | ||||||
15 | 1-146
of the
Illinois Vehicle Code, that is donated to a | ||||||
16 | corporation, limited liability
company, society, association, | ||||||
17 | foundation, or institution that is determined by
the Department | ||||||
18 | to be organized and operated exclusively for educational
| ||||||
19 | purposes. For purposes of this exemption, "a corporation, | ||||||
20 | limited liability
company, society, association, foundation, | ||||||
21 | or institution organized and
operated
exclusively for | ||||||
22 | educational purposes" means all tax-supported public schools,
| ||||||
23 | private schools that offer systematic instruction in useful | ||||||
24 | branches of
learning by methods common to public schools and | ||||||
25 | that compare favorably in
their scope and intensity with the | ||||||
26 | course of study presented in tax-supported
schools, and |
| |||||||
| |||||||
1 | vocational or technical schools or institutes organized and
| ||||||
2 | operated exclusively to provide a course of study of not less | ||||||
3 | than 6 weeks
duration and designed to prepare individuals to | ||||||
4 | follow a trade or to pursue a
manual, technical, mechanical, | ||||||
5 | industrial, business, or commercial
occupation.
| ||||||
6 | (34) Beginning January 1, 2000, personal property, | ||||||
7 | including food, purchased
through fundraising events for the | ||||||
8 | benefit of a public or private elementary or
secondary school, | ||||||
9 | a group of those schools, or one or more school districts if
| ||||||
10 | the events are sponsored by an entity recognized by the school | ||||||
11 | district that
consists primarily of volunteers and includes | ||||||
12 | parents and teachers of the
school children. This paragraph | ||||||
13 | does not apply to fundraising events (i) for
the benefit of | ||||||
14 | private home instruction or (ii) for which the fundraising
| ||||||
15 | entity purchases the personal property sold at the events from | ||||||
16 | another
individual or entity that sold the property for the | ||||||
17 | purpose of resale by the
fundraising entity and that profits | ||||||
18 | from the sale to the fundraising entity.
This paragraph is | ||||||
19 | exempt from the provisions of Section 2-70.
| ||||||
20 | (35) Beginning January 1, 2000 and through December 31, | ||||||
21 | 2001, new or used
automatic vending machines that prepare and | ||||||
22 | serve hot food and beverages,
including coffee, soup, and other | ||||||
23 | items, and replacement parts for these
machines. Beginning | ||||||
24 | January 1, 2002 and through June 30, 2003, machines
and parts | ||||||
25 | for machines used in
commercial, coin-operated amusement and | ||||||
26 | vending business if a use or occupation
tax is paid on the |
| |||||||
| |||||||
1 | gross receipts derived from the use of the commercial,
| ||||||
2 | coin-operated amusement and vending machines. This paragraph | ||||||
3 | is exempt from
the provisions of Section 2-70.
| ||||||
4 | (35-5) Beginning August 23, 2001 and through June 30, 2016, | ||||||
5 | food for human consumption that is to be consumed off
the | ||||||
6 | premises where it is sold (other than alcoholic beverages, soft | ||||||
7 | drinks,
and food that has been prepared for immediate | ||||||
8 | consumption) and prescription
and nonprescription medicines, | ||||||
9 | drugs, medical appliances, and insulin, urine
testing | ||||||
10 | materials, syringes, and needles used by diabetics, for human | ||||||
11 | use, when
purchased for use by a person receiving medical | ||||||
12 | assistance under Article V of
the Illinois Public Aid Code who | ||||||
13 | resides in a licensed long-term care facility,
as defined in | ||||||
14 | the Nursing Home Care Act, or a licensed facility as defined in | ||||||
15 | the ID/DD Community Care Act, the MC/DD Act, or the Specialized | ||||||
16 | Mental Health Rehabilitation Act of 2013.
| ||||||
17 | (36) Beginning August 2, 2001, computers and | ||||||
18 | communications equipment
utilized for any hospital purpose and | ||||||
19 | equipment used in the diagnosis,
analysis, or treatment of | ||||||
20 | hospital patients sold to a lessor who leases the
equipment, | ||||||
21 | under a lease of one year or longer executed or in effect at | ||||||
22 | the
time of the purchase, to a hospital that has been issued an | ||||||
23 | active tax
exemption identification number by the Department | ||||||
24 | under Section 1g of this Act.
This paragraph is exempt from the | ||||||
25 | provisions of Section 2-70.
| ||||||
26 | (37) Beginning August 2, 2001, personal property sold to a |
| |||||||
| |||||||
1 | lessor who
leases the property, under a lease of one year or | ||||||
2 | longer executed or in effect
at the time of the purchase, to a | ||||||
3 | governmental body that has been issued an
active tax exemption | ||||||
4 | identification number by the Department under Section 1g
of | ||||||
5 | this Act. This paragraph is exempt from the provisions of | ||||||
6 | Section 2-70.
| ||||||
7 | (38) Beginning on January 1, 2002 and through June 30, | ||||||
8 | 2016, tangible personal property purchased
from an Illinois | ||||||
9 | retailer by a taxpayer engaged in centralized purchasing
| ||||||
10 | activities in Illinois who will, upon receipt of the property | ||||||
11 | in Illinois,
temporarily store the property in Illinois (i) for | ||||||
12 | the purpose of subsequently
transporting it outside this State | ||||||
13 | for use or consumption thereafter solely
outside this State or | ||||||
14 | (ii) for the purpose of being processed, fabricated, or
| ||||||
15 | manufactured into, attached to, or incorporated into other | ||||||
16 | tangible personal
property to be transported outside this State | ||||||
17 | and thereafter used or consumed
solely outside this State. The | ||||||
18 | Director of Revenue shall, pursuant to rules
adopted in | ||||||
19 | accordance with the Illinois Administrative Procedure Act, | ||||||
20 | issue a
permit to any taxpayer in good standing with the | ||||||
21 | Department who is eligible for
the exemption under this | ||||||
22 | paragraph (38). The permit issued under
this paragraph (38) | ||||||
23 | shall authorize the holder, to the extent and
in the manner | ||||||
24 | specified in the rules adopted under this Act, to purchase
| ||||||
25 | tangible personal property from a retailer exempt from the | ||||||
26 | taxes imposed by
this Act. Taxpayers shall maintain all |
| |||||||
| |||||||
1 | necessary books and records to
substantiate the use and | ||||||
2 | consumption of all such tangible personal property
outside of | ||||||
3 | the State of Illinois.
| ||||||
4 | (39) Beginning January 1, 2008, tangible personal property | ||||||
5 | used in the construction or maintenance of a community water | ||||||
6 | supply, as defined under Section 3.145 of the Environmental | ||||||
7 | Protection Act, that is operated by a not-for-profit | ||||||
8 | corporation that holds a valid water supply permit issued under | ||||||
9 | Title IV of the Environmental Protection Act. This paragraph is | ||||||
10 | exempt from the provisions of Section 2-70.
| ||||||
11 | (40) Beginning January 1, 2010, materials, parts, | ||||||
12 | equipment, components, and furnishings incorporated into or | ||||||
13 | upon an aircraft as part of the modification, refurbishment, | ||||||
14 | completion, replacement, repair, or maintenance of the | ||||||
15 | aircraft. This exemption includes consumable supplies used in | ||||||
16 | the modification, refurbishment, completion, replacement, | ||||||
17 | repair, and maintenance of aircraft, but excludes any | ||||||
18 | materials, parts, equipment, components, and consumable | ||||||
19 | supplies used in the modification, replacement, repair, and | ||||||
20 | maintenance of aircraft engines or power plants, whether such | ||||||
21 | engines or power plants are installed or uninstalled upon any | ||||||
22 | such aircraft. "Consumable supplies" include, but are not | ||||||
23 | limited to, adhesive, tape, sandpaper, general purpose | ||||||
24 | lubricants, cleaning solution, latex gloves, and protective | ||||||
25 | films. This exemption applies only to the sale of qualifying | ||||||
26 | tangible personal property to persons who modify, refurbish, |
| |||||||
| |||||||
1 | complete, replace, or maintain an aircraft and who (i) hold an | ||||||
2 | Air Agency Certificate and are empowered to operate an approved | ||||||
3 | repair station by the Federal Aviation Administration, (ii) | ||||||
4 | have a Class IV Rating, and (iii) conduct operations in | ||||||
5 | accordance with Part 145 of the Federal Aviation Regulations. | ||||||
6 | The exemption does not include aircraft operated by a | ||||||
7 | commercial air carrier providing scheduled passenger air | ||||||
8 | service pursuant to authority issued under Part 121 or Part 129 | ||||||
9 | of the Federal Aviation Regulations. The changes made to this | ||||||
10 | paragraph (40) by Public Act 98-534 are declarative of existing | ||||||
11 | law. | ||||||
12 | (41) Tangible personal property sold to a | ||||||
13 | public-facilities corporation, as described in Section | ||||||
14 | 11-65-10 of the Illinois Municipal Code, for purposes of | ||||||
15 | constructing or furnishing a municipal convention hall, but | ||||||
16 | only if the legal title to the municipal convention hall is | ||||||
17 | transferred to the municipality without any further | ||||||
18 | consideration by or on behalf of the municipality at the time | ||||||
19 | of the completion of the municipal convention hall or upon the | ||||||
20 | retirement or redemption of any bonds or other debt instruments | ||||||
21 | issued by the public-facilities corporation in connection with | ||||||
22 | the development of the municipal convention hall. This | ||||||
23 | exemption includes existing public-facilities corporations as | ||||||
24 | provided in Section 11-65-25 of the Illinois Municipal Code. | ||||||
25 | This paragraph is exempt from the provisions of Section 2-70. | ||||||
26 | (42) Beginning January 1, 2017, menstrual pads, tampons, |
| |||||||
| |||||||
1 | and menstrual cups. | ||||||
2 | (43) Beginning on September 24, 2017 and through September | ||||||
3 | 30, 2017, hunting sales tax holiday items, as defined in | ||||||
4 | Section 2-8.5 of this Act. | ||||||
5 | (Source: P.A. 98-104, eff. 7-22-13; 98-422, eff. 8-16-13; | ||||||
6 | 98-456, eff. 8-16-13; 98-534, eff. 8-23-13; 98-574, eff. | ||||||
7 | 1-1-14; 98-583, eff. 1-1-14; 98-756, eff. 7-16-14; 99-180, eff. | ||||||
8 | 7-29-15; 99-855, eff. 8-19-16.)
| ||||||
9 | (35 ILCS 120/2-8.5 new) | ||||||
10 | Sec. 2-8.5. Hunting sales tax holiday items.
| ||||||
11 | (a) Beginning on September 24, 2017 and through September | ||||||
12 | 30, 2017 (hereinafter referred to as the Hunting Sales Tax | ||||||
13 | Holiday Period) the following items of tangible personal | ||||||
14 | property are exempt as provided in Section 2-5: | ||||||
15 | (1) Firearms which may be used for lawful hunting under | ||||||
16 | the Wildlife Code. | ||||||
17 | (2) Firearm ammunition which may be used for lawful | ||||||
18 | hunting under the Wildlife Code. | ||||||
19 | (b) For purposes of this Section: | ||||||
20 | "Firearms" has the meaning provided in Section 1.1 of the | ||||||
21 | Firearm Owners Identification Card Act, except that it is | ||||||
22 | limited to those firearms which may be used for lawful hunting | ||||||
23 | under the Wildlife Code. | ||||||
24 | "Firearm ammunition" has the meaning provided in Section | ||||||
25 | 1.1 of the Firearm Owners Identification Card Act, except that |
| |||||||
| |||||||
1 | it is limited to firearm ammunition which may be used for | ||||||
2 | lawful hunting under the Wildlife Code. | ||||||
3 | (c) Administration. Notwithstanding any other provision of | ||||||
4 | this Act, the exemption shall be
administered by the Department | ||||||
5 | under the provisions of this subsection (c). | ||||||
6 | (1) Bundled sales. Items that qualify for the exemption | ||||||
7 | that are bundled
together with items that do not qualify | ||||||
8 | for the exemption and that are sold
for one itemized price | ||||||
9 | will be subject to the exemption only if the value of
the | ||||||
10 | items that qualify for the exemption exceeds the value of | ||||||
11 | the items
that do not qualify for the exemption. | ||||||
12 | (2) Coupons and discounts. An unreimbursed discount by | ||||||
13 | the seller reduces the
sales price of the property so that | ||||||
14 | the discounted sales price determines whether
the sales | ||||||
15 | price is within a sales tax holiday price threshold. A | ||||||
16 | coupon or other
reduction in the sales price is treated as | ||||||
17 | a discount if the seller is not reimbursed
for the coupon | ||||||
18 | or reduction amount by a third party. | ||||||
19 | (3) Splitting of items normally sold together. | ||||||
20 | Articles that are normally sold as a
single unit must | ||||||
21 | continue to be sold in that manner. Such articles cannot be | ||||||
22 | priced
separately and sold as individual items in order to | ||||||
23 | obtain the exemption.
For example, a box of ammunition | ||||||
24 | cannot have each round of ammunition sold separately so | ||||||
25 | that the
sales price of each round is within a hunting | ||||||
26 | sales tax holiday price threshold. |
| |||||||
| |||||||
1 | (4) Rain checks. A rain check is a procedure that | ||||||
2 | allows a customer to purchase an
item at a certain price at | ||||||
3 | a later time because the particular item was out of stock.
| ||||||
4 | Eligible property that customers purchase during the | ||||||
5 | Hunting Sales Tax Holiday Period
with the use of a rain | ||||||
6 | check will qualify for the 0% rate of tax regardless of
| ||||||
7 | when the rain check was issued. Issuance of a rain check | ||||||
8 | during the Hunting Sales Tax
Holiday Period will not | ||||||
9 | qualify eligible property for the exemption if the
property | ||||||
10 | is actually purchased after the Hunting Sales Tax Holiday | ||||||
11 | Period. | ||||||
12 | (5) Exchanges. The procedure for an exchange in regards | ||||||
13 | to a sales tax holiday is
as follows: | ||||||
14 | (A) If a customer purchases an item of eligible | ||||||
15 | property during the Hunting Sales Tax
Holiday Period, | ||||||
16 | but later exchanges the item for a similar eligible | ||||||
17 | item,
even if a different size, different color, or | ||||||
18 | other feature, no additional tax is
due even if the | ||||||
19 | exchange is made after the Hunting Sales Tax Holiday | ||||||
20 | Period. | ||||||
21 | (B) If a customer purchases an item of eligible | ||||||
22 | property during the Hunting Sales Tax
Holiday Period, | ||||||
23 | but after the Hunting Sales Tax Holiday Period has | ||||||
24 | ended, the
customer returns the item and receives | ||||||
25 | credit on the purchase of a different
item, the 6.25% | ||||||
26 | general merchandise sales tax rate is due on the sale |
| |||||||
| |||||||
1 | of the
newly purchased item. | ||||||
2 | (C) If a customer purchases an item of eligible | ||||||
3 | property before the Hunting Sales Tax
Holiday Period, | ||||||
4 | but during the Hunting Sales Tax Holiday Period the | ||||||
5 | customer
returns the item and receives credit on the | ||||||
6 | purchase of a different item of
eligible property, the | ||||||
7 | exemption shall be applied to the sale of the new item
| ||||||
8 | if the new item is purchased during the Hunting Sales | ||||||
9 | Tax Holiday Period. | ||||||
10 | (6) Delivery charges. Delivery charges, including | ||||||
11 | shipping, handling and service
charges, are part of the | ||||||
12 | sales price of eligible property. | ||||||
13 | (7) Order date and back orders. For the purpose of a | ||||||
14 | sales tax holiday, eligible
property qualifies for the | ||||||
15 | exemption if: (i) the item is both delivered to and paid | ||||||
16 | for by the customer during the Hunting Sales
Tax Holiday | ||||||
17 | Period or (ii) the customer orders and pays for the item | ||||||
18 | and the seller accepts the order
during the Hunting Sales | ||||||
19 | Tax Holiday Period for immediate shipment, even if
delivery | ||||||
20 | is made after the Hunting Sales Tax Holiday Period. The | ||||||
21 | seller accepts
an order when the seller has taken action to | ||||||
22 | fill the order for immediate
shipment. Actions to fill an | ||||||
23 | order include placement of an "in date" stamp
on an order | ||||||
24 | or assignment of an "order number" to an order within the
| ||||||
25 | Hunting Sales Tax Holiday Period. An order is for immediate | ||||||
26 | shipment when the
customer does not request delayed |
| |||||||
| |||||||
1 | shipment. An order is for immediate
shipment | ||||||
2 | notwithstanding that the shipment may be delayed because of | ||||||
3 | a
backlog of orders or because stock is currently | ||||||
4 | unavailable to, or on back
order by, the seller. | ||||||
5 | (8) Returns. For a 60-day period immediately after the | ||||||
6 | Hunting Sales Tax Holiday Period,
if a customer returns an | ||||||
7 | item that would qualify for the 0% rate of tax,
credit for | ||||||
8 | or refund of sales tax shall be given only at the 0% rate | ||||||
9 | unless the
customer provides a receipt or invoice that | ||||||
10 | shows tax was paid at the 6.25%
general merchandise rate, | ||||||
11 | or the seller has sufficient documentation to show that
tax | ||||||
12 | was paid at the 6.25% general merchandise rate on the | ||||||
13 | specific item. This 60-day period is set solely for the | ||||||
14 | purpose of designating a time period during which
the | ||||||
15 | customer must provide documentation that shows that the | ||||||
16 | appropriate sales
tax rate was paid on returned | ||||||
17 | merchandise. The 60-day period is not intended to
change a | ||||||
18 | seller's policy on the time period during which the seller | ||||||
19 | will accept
returns. | ||||||
20 | (d) The Department may implement the provisions of this | ||||||
21 | Section through the use of
emergency rules, along with | ||||||
22 | permanent rules filed concurrently with such
emergency rules, | ||||||
23 | in accordance with the provisions of Section 5-45 of the | ||||||
24 | Illinois
Administrative Procedure Act. For purposes of the | ||||||
25 | Illinois Administrative
Procedure Act, the adoption of rules to | ||||||
26 | implement the provisions of this Section shall
be deemed an |
| |||||||
| |||||||
1 | emergency and necessary for the public interest, safety, and | ||||||
2 | welfare. | ||||||
3 | Section 95. No acceleration or delay. Where this Act makes | ||||||
4 | changes in a statute that is represented in this Act by text | ||||||
5 | that is not yet or no longer in effect (for example, a Section | ||||||
6 | represented by multiple versions), the use of that text does | ||||||
7 | not accelerate or delay the taking effect of (i) the changes | ||||||
8 | made by this Act or (ii) provisions derived from any other | ||||||
9 | Public Act.
| ||||||
10 | Section 99. Effective date. This Act takes effect upon | ||||||
11 | becoming law.
|