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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,
| ||||||||||||||||||||||||||||||
3 | represented in the General Assembly:
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4 | Section 5. The Use Tax Act is amended by changing Section | ||||||||||||||||||||||||||||||
5 | 3-10 as follows:
| ||||||||||||||||||||||||||||||
6 | (35 ILCS 105/3-10)
| ||||||||||||||||||||||||||||||
7 | Sec. 3-10. Rate of tax. Unless otherwise provided in this | ||||||||||||||||||||||||||||||
8 | Section, the tax
imposed by this Act is at the rate of 6.25% of | ||||||||||||||||||||||||||||||
9 | either the selling price or the
fair market value, if any, of | ||||||||||||||||||||||||||||||
10 | the tangible personal property. In all cases
where property | ||||||||||||||||||||||||||||||
11 | functionally used or consumed is the same as the property that
| ||||||||||||||||||||||||||||||
12 | was purchased at retail, then the tax is imposed on the selling | ||||||||||||||||||||||||||||||
13 | price of the
property. In all cases where property | ||||||||||||||||||||||||||||||
14 | functionally used or consumed is a
by-product or waste product | ||||||||||||||||||||||||||||||
15 | that has been refined, manufactured, or produced
from property | ||||||||||||||||||||||||||||||
16 | purchased at retail, then the tax is imposed on the lower of | ||||||||||||||||||||||||||||||
17 | the
fair market value, if any, of the specific property so used | ||||||||||||||||||||||||||||||
18 | in this State or on
the selling price of the property purchased | ||||||||||||||||||||||||||||||
19 | at retail. For purposes of this
Section "fair market value" | ||||||||||||||||||||||||||||||
20 | means the price at which property would change
hands between a | ||||||||||||||||||||||||||||||
21 | willing buyer and a willing seller, neither being under any
| ||||||||||||||||||||||||||||||
22 | compulsion to buy or sell and both having reasonable knowledge | ||||||||||||||||||||||||||||||
23 | of the
relevant facts. The fair market value shall be |
| |||||||
| |||||||
1 | established by Illinois sales by
the taxpayer of the same | ||||||
2 | property as that functionally used or consumed, or if
there | ||||||
3 | are no such sales by the taxpayer, then comparable sales or | ||||||
4 | purchases of
property of like kind and character in Illinois.
| ||||||
5 | Beginning on July 1, 2000 and through December 31, 2000, | ||||||
6 | with respect to
motor fuel, as defined in Section 1.1 of the | ||||||
7 | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | ||||||
8 | the Use Tax Act, the tax is
imposed at the rate of 1.25%.
| ||||||
9 | Beginning on August 6, 2010 through August 15, 2010, with | ||||||
10 | respect to sales tax holiday items as defined in Section 3-6 of | ||||||
11 | this Act, the
tax is imposed at the rate of 1.25%. | ||||||
12 | With respect to gasohol, the tax imposed by this Act | ||||||
13 | applies to (i) 70%
of the proceeds of sales made on or after | ||||||
14 | January 1, 1990, and before
July 1, 2003, (ii) 80% of the | ||||||
15 | proceeds of sales made
on or after July 1, 2003 and on or | ||||||
16 | before July 1, 2017, and (iii) 100% of the proceeds of sales | ||||||
17 | made
thereafter.
If, at any time, however, the tax under this | ||||||
18 | Act on sales of gasohol is
imposed at the
rate of 1.25%, then | ||||||
19 | the tax imposed by this Act applies to 100% of the proceeds
of | ||||||
20 | sales of gasohol made during that time.
| ||||||
21 | With respect to majority blended ethanol fuel, the tax | ||||||
22 | imposed by this Act
does
not apply
to the proceeds of sales | ||||||
23 | made on or after July 1, 2003 and on or before
December 31, | ||||||
24 | 2023 but applies to 100% of the proceeds of sales made | ||||||
25 | thereafter.
| ||||||
26 | With respect to biodiesel blends with no less than 1% and |
| |||||||
| |||||||
1 | no more than 10%
biodiesel, the tax imposed by this Act applies | ||||||
2 | to (i) 80% of the
proceeds of sales made on or after July 1, | ||||||
3 | 2003 and on or before December 31, 2018
and (ii) 100% of the | ||||||
4 | proceeds of sales made
thereafter.
If, at any time, however, | ||||||
5 | the tax under this Act on sales of biodiesel blends
with no | ||||||
6 | less than 1% and no more than 10% biodiesel
is imposed at the | ||||||
7 | rate of
1.25%, then the
tax imposed by this Act applies to 100% | ||||||
8 | of the proceeds of sales of biodiesel
blends with no less than | ||||||
9 | 1% and no more than 10% biodiesel
made
during that time.
| ||||||
10 | With respect to 100% biodiesel and biodiesel blends with | ||||||
11 | more than 10%
but no more than 99% biodiesel, the tax imposed | ||||||
12 | by this Act does not apply to
the
proceeds of sales made on or | ||||||
13 | after July 1, 2003 and on or before
December 31, 2023 but | ||||||
14 | applies to 100% of the proceeds of sales made
thereafter.
| ||||||
15 | With respect to gun safes and locks designed to secure | ||||||
16 | firearms, beginning on January 1, 2022, the tax is imposed at | ||||||
17 | the rate of 1%. | ||||||
18 | With respect to food for human consumption that is to be | ||||||
19 | consumed off the
premises where it is sold (other than | ||||||
20 | alcoholic beverages, food consisting of or infused with adult | ||||||
21 | use cannabis, soft drinks, and
food that has been prepared for | ||||||
22 | immediate consumption) and prescription and
nonprescription | ||||||
23 | medicines, drugs, medical appliances, products classified as | ||||||
24 | Class III medical devices by the United States Food and Drug | ||||||
25 | Administration that are used for cancer treatment pursuant to | ||||||
26 | a prescription, as well as any accessories and components |
| |||||||
| |||||||
1 | related to those devices, modifications to a motor
vehicle for | ||||||
2 | the purpose of rendering it usable by a person with a | ||||||
3 | disability, and
insulin, urine testing materials, syringes, | ||||||
4 | and needles used by diabetics, for
human use, the tax is | ||||||
5 | imposed at the rate of 1%. For the purposes of this
Section, | ||||||
6 | until September 1, 2009: the term "soft drinks" means any | ||||||
7 | complete, finished, ready-to-use,
non-alcoholic drink, whether | ||||||
8 | carbonated or not, including but not limited to
soda water, | ||||||
9 | cola, fruit juice, vegetable juice, carbonated water, and all | ||||||
10 | other
preparations commonly known as soft drinks of whatever | ||||||
11 | kind or description that
are contained in any closed or sealed | ||||||
12 | bottle, can, carton, or container,
regardless of size; but | ||||||
13 | "soft drinks" does not include coffee, tea, non-carbonated
| ||||||
14 | water, infant formula, milk or milk products as defined in the | ||||||
15 | Grade A
Pasteurized Milk and Milk Products Act, or drinks | ||||||
16 | containing 50% or more
natural fruit or vegetable juice.
| ||||||
17 | Notwithstanding any other provisions of this
Act, | ||||||
18 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
19 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
20 | drinks" do not include beverages that contain milk or milk | ||||||
21 | products, soy, rice or similar milk substitutes, or greater | ||||||
22 | than 50% of vegetable or fruit juice by volume. | ||||||
23 | Until August 1, 2009, and notwithstanding any other | ||||||
24 | provisions of this
Act, "food for human consumption that is to | ||||||
25 | be consumed off the premises where
it is sold" includes all | ||||||
26 | food sold through a vending machine, except soft
drinks and |
| |||||||
| |||||||
1 | food products that are dispensed hot from a vending machine,
| ||||||
2 | regardless of the location of the vending machine. Beginning | ||||||
3 | August 1, 2009, and notwithstanding any other provisions of | ||||||
4 | this Act, "food for human consumption that is to be consumed | ||||||
5 | off the premises where it is sold" includes all food sold | ||||||
6 | through a vending machine, except soft drinks, candy, and food | ||||||
7 | products that are dispensed hot from a vending machine, | ||||||
8 | regardless of the location of the vending machine.
| ||||||
9 | Notwithstanding any other provisions of this
Act, | ||||||
10 | beginning September 1, 2009, "food for human consumption that | ||||||
11 | is to be consumed off the premises where
it is sold" does not | ||||||
12 | include candy. For purposes of this Section, "candy" means a | ||||||
13 | preparation of sugar, honey, or other natural or artificial | ||||||
14 | sweeteners in combination with chocolate, fruits, nuts or | ||||||
15 | other ingredients or flavorings in the form of bars, drops, or | ||||||
16 | pieces. "Candy" does not include any preparation that contains | ||||||
17 | flour or requires refrigeration. | ||||||
18 | Notwithstanding any other provisions of this
Act, | ||||||
19 | beginning September 1, 2009, "nonprescription medicines and | ||||||
20 | drugs" does not include grooming and hygiene products. For | ||||||
21 | purposes of this Section, "grooming and hygiene products" | ||||||
22 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
23 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
24 | lotions and screens, unless those products are available by | ||||||
25 | prescription only, regardless of whether the products meet the | ||||||
26 | definition of "over-the-counter-drugs". For the purposes of |
| |||||||
| |||||||
1 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
2 | use that contains a label that identifies the product as a drug | ||||||
3 | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | ||||||
4 | label includes: | ||||||
5 | (A) A "Drug Facts" panel; or | ||||||
6 | (B) A statement of the "active ingredient(s)" with a | ||||||
7 | list of those ingredients contained in the compound, | ||||||
8 | substance or preparation. | ||||||
9 | Beginning on the effective date of this amendatory Act of | ||||||
10 | the 98th General Assembly, "prescription and nonprescription | ||||||
11 | medicines and drugs" includes medical cannabis purchased from | ||||||
12 | a registered dispensing organization under the Compassionate | ||||||
13 | Use of Medical Cannabis Program Act. | ||||||
14 | As used in this Section, "adult use cannabis" means | ||||||
15 | cannabis subject to tax under the Cannabis Cultivation | ||||||
16 | Privilege Tax Law and the Cannabis Purchaser Excise Tax Law | ||||||
17 | and does not include cannabis subject to tax under the | ||||||
18 | Compassionate Use of Medical Cannabis Program Act. | ||||||
19 | If the property that is purchased at retail from a | ||||||
20 | retailer is acquired
outside Illinois and used outside | ||||||
21 | Illinois before being brought to Illinois
for use here and is | ||||||
22 | taxable under this Act, the "selling price" on which
the tax is | ||||||
23 | computed shall be reduced by an amount that represents a
| ||||||
24 | reasonable allowance for depreciation for the period of prior | ||||||
25 | out-of-state use.
| ||||||
26 | (Source: P.A. 100-22, eff. 7-6-17; 101-363, eff. 8-9-19; |
| |||||||
| |||||||
1 | 101-593, eff. 12-4-19.)
| ||||||
2 | Section 10. The Service Use Tax Act is amended by changing | ||||||
3 | Section 3-10 as follows:
| ||||||
4 | (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
| ||||||
5 | Sec. 3-10. Rate of tax. Unless otherwise provided in this | ||||||
6 | Section,
the tax imposed by this Act is at the rate of 6.25% of | ||||||
7 | the selling
price of tangible personal property transferred as | ||||||
8 | an incident to the sale
of service, but, for the purpose of | ||||||
9 | computing this tax, in no event shall
the selling price be less | ||||||
10 | than the cost price of the property to the
serviceman.
| ||||||
11 | Beginning on July 1, 2000 and through December 31, 2000, | ||||||
12 | with respect to
motor fuel, as defined in Section 1.1 of the | ||||||
13 | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | ||||||
14 | the Use Tax Act, the tax is
imposed at
the rate of 1.25%.
| ||||||
15 | With respect to gasohol, as defined in the Use Tax Act, the | ||||||
16 | tax imposed
by this Act applies to (i) 70% of the selling price | ||||||
17 | of property transferred
as an incident to the sale of service | ||||||
18 | on or after January 1, 1990,
and before July 1, 2003, (ii) 80% | ||||||
19 | of the selling price of
property transferred as an incident to | ||||||
20 | the sale of service on or after July
1, 2003 and on or before | ||||||
21 | July 1, 2017, and (iii)
100% of the selling price thereafter.
| ||||||
22 | If, at any time, however, the tax under this Act on sales of | ||||||
23 | gasohol, as
defined in
the Use Tax Act, is imposed at the rate | ||||||
24 | of 1.25%, then the
tax imposed by this Act applies to 100% of |
| |||||||
| |||||||
1 | the proceeds of sales of gasohol
made during that time.
| ||||||
2 | With respect to majority blended ethanol fuel, as defined | ||||||
3 | in the Use Tax Act,
the
tax
imposed by this Act does not apply | ||||||
4 | to the selling price of property transferred
as an incident to | ||||||
5 | the sale of service on or after July 1, 2003 and on or before
| ||||||
6 | December 31, 2023 but applies to 100% of the selling price | ||||||
7 | thereafter.
| ||||||
8 | With respect to biodiesel blends, as defined in the Use | ||||||
9 | Tax Act, with no less
than 1% and no
more than 10% biodiesel, | ||||||
10 | the tax imposed by this Act
applies to (i) 80% of the selling | ||||||
11 | price of property transferred as an incident
to the sale of | ||||||
12 | service on or after July 1, 2003 and on or before December 31, | ||||||
13 | 2018
and (ii) 100% of the proceeds of the selling price
| ||||||
14 | thereafter.
If, at any time, however, the tax under this Act on | ||||||
15 | sales of biodiesel blends,
as
defined in the Use Tax Act, with | ||||||
16 | no less than 1% and no more than 10% biodiesel
is imposed at | ||||||
17 | the rate of 1.25%, then the
tax imposed by this Act applies to | ||||||
18 | 100% of the proceeds of sales of biodiesel
blends with no less | ||||||
19 | than 1% and no more than 10% biodiesel
made
during that time.
| ||||||
20 | With respect to 100% biodiesel, as defined in the Use Tax | ||||||
21 | Act, and biodiesel
blends, as defined in the Use Tax Act, with
| ||||||
22 | more than 10% but no more than 99% biodiesel, the tax imposed | ||||||
23 | by this Act
does not apply to the proceeds of the selling price | ||||||
24 | of property transferred
as an incident to the sale of service | ||||||
25 | on or after July 1, 2003 and on or before
December 31, 2023 but | ||||||
26 | applies to 100% of the selling price thereafter.
|
| |||||||
| |||||||
1 | At the election of any registered serviceman made for each | ||||||
2 | fiscal year,
sales of service in which the aggregate annual | ||||||
3 | cost price of tangible
personal property transferred as an | ||||||
4 | incident to the sales of service is
less than 35%, or 75% in | ||||||
5 | the case of servicemen transferring prescription
drugs or | ||||||
6 | servicemen engaged in graphic arts production, of the | ||||||
7 | aggregate
annual total gross receipts from all sales of | ||||||
8 | service, the tax imposed by
this Act shall be based on the | ||||||
9 | serviceman's cost price of the tangible
personal property | ||||||
10 | transferred as an incident to the sale of those services.
| ||||||
11 | With respect to gun safes and locks designed to secure | ||||||
12 | firearms, beginning on January 1, 2022, the tax is imposed at | ||||||
13 | the rate of 1%. | ||||||
14 | The tax shall be imposed at the rate of 1% on food prepared | ||||||
15 | for
immediate consumption and transferred incident to a sale | ||||||
16 | of service subject
to this Act or the Service Occupation Tax | ||||||
17 | Act by an entity licensed under
the Hospital Licensing Act, | ||||||
18 | the Nursing Home Care Act, the ID/DD Community Care Act, the | ||||||
19 | MC/DD Act, the Specialized Mental Health Rehabilitation Act of | ||||||
20 | 2013, or the
Child Care
Act of 1969. The tax shall
also be | ||||||
21 | imposed at the rate of 1% on food for human consumption that is | ||||||
22 | to be
consumed off the premises where it is sold (other than | ||||||
23 | alcoholic beverages, food consisting of or infused with adult | ||||||
24 | use cannabis,
soft drinks, and food that has been prepared for | ||||||
25 | immediate consumption and is
not otherwise included in this | ||||||
26 | paragraph) and prescription and nonprescription
medicines, |
| |||||||
| |||||||
1 | drugs, medical appliances, products classified as Class III | ||||||
2 | medical devices by the United States Food and Drug | ||||||
3 | Administration that are used for cancer treatment pursuant to | ||||||
4 | a prescription, as well as any accessories and components | ||||||
5 | related to those devices, modifications to a motor vehicle for | ||||||
6 | the
purpose of rendering it usable by a person with a | ||||||
7 | disability, and insulin, urine testing
materials,
syringes, | ||||||
8 | and needles used by diabetics, for
human use. For the purposes | ||||||
9 | of this Section, until September 1, 2009: the term "soft | ||||||
10 | drinks" means any
complete, finished, ready-to-use, | ||||||
11 | non-alcoholic drink, whether carbonated or
not, including but | ||||||
12 | not limited to soda water, cola, fruit juice, vegetable
juice, | ||||||
13 | carbonated water, and all other preparations commonly known as | ||||||
14 | soft
drinks of whatever kind or description that are contained | ||||||
15 | in any closed or
sealed bottle, can, carton, or container, | ||||||
16 | regardless of size; but "soft drinks"
does not include coffee, | ||||||
17 | tea, non-carbonated water, infant formula, milk or
milk | ||||||
18 | products as defined in the Grade A Pasteurized Milk and Milk | ||||||
19 | Products Act,
or drinks containing 50% or more natural fruit | ||||||
20 | or vegetable juice.
| ||||||
21 | Notwithstanding any other provisions of this
Act, | ||||||
22 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
23 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
24 | drinks" do not include beverages that contain milk or milk | ||||||
25 | products, soy, rice or similar milk substitutes, or greater | ||||||
26 | than 50% of vegetable or fruit juice by volume. |
| |||||||
| |||||||
1 | Until August 1, 2009, and notwithstanding any other | ||||||
2 | provisions of this Act, "food for human
consumption that is to | ||||||
3 | be consumed off the premises where it is sold" includes
all | ||||||
4 | food sold through a vending machine, except soft drinks and | ||||||
5 | food products
that are dispensed hot from a vending machine, | ||||||
6 | regardless of the location of
the vending machine. Beginning | ||||||
7 | August 1, 2009, and notwithstanding any other provisions of | ||||||
8 | this Act, "food for human consumption that is to be consumed | ||||||
9 | off the premises where it is sold" includes all food sold | ||||||
10 | through a vending machine, except soft drinks, candy, and food | ||||||
11 | products that are dispensed hot from a vending machine, | ||||||
12 | regardless of the location of the vending machine.
| ||||||
13 | Notwithstanding any other provisions of this
Act, | ||||||
14 | beginning September 1, 2009, "food for human consumption that | ||||||
15 | is to be consumed off the premises where
it is sold" does not | ||||||
16 | include candy. For purposes of this Section, "candy" means a | ||||||
17 | preparation of sugar, honey, or other natural or artificial | ||||||
18 | sweeteners in combination with chocolate, fruits, nuts or | ||||||
19 | other ingredients or flavorings in the form of bars, drops, or | ||||||
20 | pieces. "Candy" does not include any preparation that contains | ||||||
21 | flour or requires refrigeration. | ||||||
22 | Notwithstanding any other provisions of this
Act, | ||||||
23 | beginning September 1, 2009, "nonprescription medicines and | ||||||
24 | drugs" does not include grooming and hygiene products. For | ||||||
25 | purposes of this Section, "grooming and hygiene products" | ||||||
26 | includes, but is not limited to, soaps and cleaning solutions, |
| |||||||
| |||||||
1 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
2 | lotions and screens, unless those products are available by | ||||||
3 | prescription only, regardless of whether the products meet the | ||||||
4 | definition of "over-the-counter-drugs". For the purposes of | ||||||
5 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
6 | use that contains a label that identifies the product as a drug | ||||||
7 | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | ||||||
8 | label includes: | ||||||
9 | (A) A "Drug Facts" panel; or | ||||||
10 | (B) A statement of the "active ingredient(s)" with a | ||||||
11 | list of those ingredients contained in the compound, | ||||||
12 | substance or preparation. | ||||||
13 | Beginning on January 1, 2014 (the effective date of Public | ||||||
14 | Act 98-122), "prescription and nonprescription medicines and | ||||||
15 | drugs" includes medical cannabis purchased from a registered | ||||||
16 | dispensing organization under the Compassionate Use of Medical | ||||||
17 | Cannabis Program Act. | ||||||
18 | As used in this Section, "adult use cannabis" means | ||||||
19 | cannabis subject to tax under the Cannabis Cultivation | ||||||
20 | Privilege Tax Law and the Cannabis Purchaser Excise Tax Law | ||||||
21 | and does not include cannabis subject to tax under the | ||||||
22 | Compassionate Use of Medical Cannabis Program Act. | ||||||
23 | If the property that is acquired from a serviceman is | ||||||
24 | acquired outside
Illinois and used outside Illinois before | ||||||
25 | being brought to Illinois for use
here and is taxable under | ||||||
26 | this Act, the "selling price" on which the tax
is computed |
| |||||||
| |||||||
1 | shall be reduced by an amount that represents a reasonable
| ||||||
2 | allowance for depreciation for the period of prior | ||||||
3 | out-of-state use.
| ||||||
4 | (Source: P.A. 100-22, eff. 7-6-17; 101-363, eff. 8-9-19; | ||||||
5 | 101-593, eff. 12-4-19.) | ||||||
6 | Section 15. The Service Occupation Tax Act is amended by | ||||||
7 | changing Section 3-10 as follows:
| ||||||
8 | (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
| ||||||
9 | Sec. 3-10. Rate of tax. Unless otherwise provided in this | ||||||
10 | Section,
the tax imposed by this Act is at the rate of 6.25% of | ||||||
11 | the "selling price",
as defined in Section 2 of the Service Use | ||||||
12 | Tax Act, of the tangible
personal property. For the purpose of | ||||||
13 | computing this tax, in no event
shall the "selling price" be | ||||||
14 | less than the cost price to the serviceman of
the tangible | ||||||
15 | personal property transferred. The selling price of each item
| ||||||
16 | of tangible personal property transferred as an incident of a | ||||||
17 | sale of
service may be shown as a distinct and separate item on | ||||||
18 | the serviceman's
billing to the service customer. If the | ||||||
19 | selling price is not so shown, the
selling price of the | ||||||
20 | tangible personal property is deemed to be 50% of the
| ||||||
21 | serviceman's entire billing to the service customer. When, | ||||||
22 | however, a
serviceman contracts to design, develop, and | ||||||
23 | produce special order machinery or
equipment, the tax imposed | ||||||
24 | by this Act shall be based on the serviceman's
cost price of |
| |||||||
| |||||||
1 | the tangible personal property transferred incident to the
| ||||||
2 | completion of the contract.
| ||||||
3 | Beginning on July 1, 2000 and through December 31, 2000, | ||||||
4 | with respect to
motor fuel, as defined in Section 1.1 of the | ||||||
5 | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | ||||||
6 | the Use Tax Act, the tax is
imposed at
the rate of 1.25%.
| ||||||
7 | With respect to gasohol, as defined in the Use Tax Act, the | ||||||
8 | tax imposed
by this Act shall apply to (i) 70% of the cost | ||||||
9 | price of property
transferred as
an incident to the sale of | ||||||
10 | service on or after January 1, 1990, and before
July 1, 2003, | ||||||
11 | (ii) 80% of the selling price of property transferred as an
| ||||||
12 | incident to the sale of service on or after July
1, 2003 and on | ||||||
13 | or before July 1, 2017, and (iii) 100%
of
the cost price
| ||||||
14 | thereafter.
If, at any time, however, the tax under this Act on | ||||||
15 | sales of gasohol, as
defined in
the Use Tax Act, is imposed at | ||||||
16 | the rate of 1.25%, then the
tax imposed by this Act applies to | ||||||
17 | 100% of the proceeds of sales of gasohol
made during that time.
| ||||||
18 | With respect to majority blended ethanol fuel, as defined | ||||||
19 | in the Use Tax Act,
the
tax
imposed by this Act does not apply | ||||||
20 | to the selling price of property transferred
as an incident to | ||||||
21 | the sale of service on or after July 1, 2003 and on or before
| ||||||
22 | December 31, 2023 but applies to 100% of the selling price | ||||||
23 | thereafter.
| ||||||
24 | With respect to gun safes and locks designed to secure | ||||||
25 | firearms, beginning on January 1, 2022, the tax is imposed at | ||||||
26 | the rate of 1%. |
| |||||||
| |||||||
1 | With respect to biodiesel blends, as defined in the Use | ||||||
2 | Tax Act, with no less
than 1% and no
more than 10% biodiesel, | ||||||
3 | the tax imposed by this Act
applies to (i) 80% of the selling | ||||||
4 | price of property transferred as an incident
to the sale of | ||||||
5 | service on or after July 1, 2003 and on or before December 31, | ||||||
6 | 2018
and (ii) 100% of the proceeds of the selling price
| ||||||
7 | thereafter.
If, at any time, however, the tax under this Act on | ||||||
8 | sales of biodiesel blends,
as
defined in the Use Tax Act, with | ||||||
9 | no less than 1% and no more than 10% biodiesel
is imposed at | ||||||
10 | the rate of 1.25%, then the
tax imposed by this Act applies to | ||||||
11 | 100% of the proceeds of sales of biodiesel
blends with no less | ||||||
12 | than 1% and no more than 10% biodiesel
made
during that time.
| ||||||
13 | With respect to 100% biodiesel, as defined in the Use Tax | ||||||
14 | Act, and biodiesel
blends, as defined in the Use Tax Act, with
| ||||||
15 | more than 10% but no more than 99% biodiesel material, the tax | ||||||
16 | imposed by this
Act
does not apply to the proceeds of the | ||||||
17 | selling price of property transferred
as an incident to the | ||||||
18 | sale of service on or after July 1, 2003 and on or before
| ||||||
19 | December 31, 2023 but applies to 100% of the selling price | ||||||
20 | thereafter.
| ||||||
21 | At the election of any registered serviceman made for each | ||||||
22 | fiscal year,
sales of service in which the aggregate annual | ||||||
23 | cost price of tangible
personal property transferred as an | ||||||
24 | incident to the sales of service is
less than 35%, or 75% in | ||||||
25 | the case of servicemen transferring prescription
drugs or | ||||||
26 | servicemen engaged in graphic arts production, of the |
| |||||||
| |||||||
1 | aggregate
annual total gross receipts from all sales of | ||||||
2 | service, the tax imposed by
this Act shall be based on the | ||||||
3 | serviceman's cost price of the tangible
personal property | ||||||
4 | transferred incident to the sale of those services.
| ||||||
5 | The tax shall be imposed at the rate of 1% on food prepared | ||||||
6 | for
immediate consumption and transferred incident to a sale | ||||||
7 | of service subject
to this Act or the Service Occupation Tax | ||||||
8 | Act by an entity licensed under
the Hospital Licensing Act, | ||||||
9 | the Nursing Home Care Act, the ID/DD Community Care Act, the | ||||||
10 | MC/DD Act, the Specialized Mental Health Rehabilitation Act of | ||||||
11 | 2013, or the
Child Care Act of 1969. The tax shall
also be | ||||||
12 | imposed at the rate of 1% on food for human consumption that is
| ||||||
13 | to be consumed off the
premises where it is sold (other than | ||||||
14 | alcoholic beverages, food consisting of or infused with adult | ||||||
15 | use cannabis, soft drinks, and
food that has been prepared for | ||||||
16 | immediate consumption and is not
otherwise included in this | ||||||
17 | paragraph) and prescription and
nonprescription medicines, | ||||||
18 | drugs, medical appliances, products classified as Class III | ||||||
19 | medical devices by the United States Food and Drug | ||||||
20 | Administration that are used for cancer treatment pursuant to | ||||||
21 | a prescription, as well as any accessories and components | ||||||
22 | related to those devices, modifications to a motor
vehicle for | ||||||
23 | the purpose of rendering it usable by a person with a | ||||||
24 | disability, and
insulin, urine testing materials, syringes, | ||||||
25 | and needles used by diabetics, for
human use. For the purposes | ||||||
26 | of this Section, until September 1, 2009: the term "soft |
| |||||||
| |||||||
1 | drinks" means any
complete, finished, ready-to-use, | ||||||
2 | non-alcoholic drink, whether carbonated or
not, including but | ||||||
3 | not limited to soda water, cola, fruit juice, vegetable
juice, | ||||||
4 | carbonated water, and all other preparations commonly known as | ||||||
5 | soft
drinks of whatever kind or description that are contained | ||||||
6 | in any closed or
sealed can, carton, or container, regardless | ||||||
7 | of size; but "soft drinks" does not
include coffee, tea, | ||||||
8 | non-carbonated water, infant formula, milk or milk
products as | ||||||
9 | defined in the Grade A Pasteurized Milk and Milk Products Act, | ||||||
10 | or
drinks containing 50% or more natural fruit or vegetable | ||||||
11 | juice.
| ||||||
12 | Notwithstanding any other provisions of this
Act, | ||||||
13 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
14 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
15 | drinks" do not include beverages that contain milk or milk | ||||||
16 | products, soy, rice or similar milk substitutes, or greater | ||||||
17 | than 50% of vegetable or fruit juice by volume. | ||||||
18 | Until August 1, 2009, and notwithstanding any other | ||||||
19 | provisions of this Act, "food for human consumption
that is to | ||||||
20 | be consumed off the premises where it is sold" includes all | ||||||
21 | food
sold through a vending machine, except soft drinks and | ||||||
22 | food products that are
dispensed hot from a vending machine, | ||||||
23 | regardless of the location of the vending
machine. Beginning | ||||||
24 | August 1, 2009, and notwithstanding any other provisions of | ||||||
25 | this Act, "food for human consumption that is to be consumed | ||||||
26 | off the premises where it is sold" includes all food sold |
| |||||||
| |||||||
1 | through a vending machine, except soft drinks, candy, and food | ||||||
2 | products that are dispensed hot from a vending machine, | ||||||
3 | regardless of the location of the vending machine.
| ||||||
4 | Notwithstanding any other provisions of this
Act, | ||||||
5 | beginning September 1, 2009, "food for human consumption that | ||||||
6 | is to be consumed off the premises where
it is sold" does not | ||||||
7 | include candy. For purposes of this Section, "candy" means a | ||||||
8 | preparation of sugar, honey, or other natural or artificial | ||||||
9 | sweeteners in combination with chocolate, fruits, nuts or | ||||||
10 | other ingredients or flavorings in the form of bars, drops, or | ||||||
11 | pieces. "Candy" does not include any preparation that contains | ||||||
12 | flour or requires refrigeration. | ||||||
13 | Notwithstanding any other provisions of this
Act, | ||||||
14 | beginning September 1, 2009, "nonprescription medicines and | ||||||
15 | drugs" does not include grooming and hygiene products. For | ||||||
16 | purposes of this Section, "grooming and hygiene products" | ||||||
17 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
18 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
19 | lotions and screens, unless those products are available by | ||||||
20 | prescription only, regardless of whether the products meet the | ||||||
21 | definition of "over-the-counter-drugs". For the purposes of | ||||||
22 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
23 | use that contains a label that identifies the product as a drug | ||||||
24 | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | ||||||
25 | label includes: | ||||||
26 | (A) A "Drug Facts" panel; or |
| |||||||
| |||||||
1 | (B) A statement of the "active ingredient(s)" with a | ||||||
2 | list of those ingredients contained in the compound, | ||||||
3 | substance or preparation. | ||||||
4 | Beginning on January 1, 2014 (the effective date of Public | ||||||
5 | Act 98-122), "prescription and nonprescription medicines and | ||||||
6 | drugs" includes medical cannabis purchased from a registered | ||||||
7 | dispensing organization under the Compassionate Use of Medical | ||||||
8 | Cannabis Program Act. | ||||||
9 | As used in this Section, "adult use cannabis" means | ||||||
10 | cannabis subject to tax under the Cannabis Cultivation | ||||||
11 | Privilege Tax Law and the Cannabis Purchaser Excise Tax Law | ||||||
12 | and does not include cannabis subject to tax under the | ||||||
13 | Compassionate Use of Medical Cannabis Program Act. | ||||||
14 | (Source: P.A. 100-22, eff. 7-6-17; 101-363, eff. 8-9-19; | ||||||
15 | 101-593, eff. 12-4-19.) | ||||||
16 | Section 20. The Retailers' Occupation Tax Act is amended | ||||||
17 | by changing Section 2-10 as follows:
| ||||||
18 | (35 ILCS 120/2-10)
| ||||||
19 | Sec. 2-10. Rate of tax. Unless otherwise provided in this | ||||||
20 | Section,
the tax imposed by this Act is at the rate of 6.25% of | ||||||
21 | gross receipts
from sales of tangible personal property made | ||||||
22 | in the course of business.
| ||||||
23 | Beginning on July 1, 2000 and through December 31, 2000, | ||||||
24 | with respect to
motor fuel, as defined in Section 1.1 of the |
| |||||||
| |||||||
1 | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | ||||||
2 | the Use Tax Act, the tax is
imposed at the rate of 1.25%.
| ||||||
3 | Beginning on August 6, 2010 through August 15, 2010, with | ||||||
4 | respect to sales tax holiday items as defined in Section 2-8 of | ||||||
5 | this Act, the
tax is imposed at the rate of 1.25%. | ||||||
6 | Within 14 days after the effective date of this amendatory | ||||||
7 | Act of the 91st
General Assembly, each retailer of motor fuel | ||||||
8 | and gasohol shall cause the
following notice to be posted in a | ||||||
9 | prominently visible place on each retail
dispensing device | ||||||
10 | that is used to dispense motor
fuel or gasohol in the State of | ||||||
11 | Illinois: "As of July 1, 2000, the State of
Illinois has | ||||||
12 | eliminated the State's share of sales tax on motor fuel and
| ||||||
13 | gasohol through December 31, 2000. The price on this pump | ||||||
14 | should reflect the
elimination of the tax." The notice shall | ||||||
15 | be printed in bold print on a sign
that is no smaller than 4 | ||||||
16 | inches by 8 inches. The sign shall be clearly
visible to | ||||||
17 | customers. Any retailer who fails to post or maintain a | ||||||
18 | required
sign through December 31, 2000 is guilty of a petty | ||||||
19 | offense for which the fine
shall be $500 per day per each | ||||||
20 | retail premises where a violation occurs.
| ||||||
21 | With respect to gasohol, as defined in the Use Tax Act, the | ||||||
22 | tax imposed
by this Act applies to (i) 70% of the proceeds of | ||||||
23 | sales made on or after
January 1, 1990, and before July 1, | ||||||
24 | 2003, (ii) 80% of the proceeds of
sales made on or after July | ||||||
25 | 1, 2003 and on or before July 1, 2017, and (iii) 100% of the | ||||||
26 | proceeds of sales
made thereafter.
If, at any time, however, |
| |||||||
| |||||||
1 | the tax under this Act on sales of gasohol, as
defined in
the | ||||||
2 | Use Tax Act, is imposed at the rate of 1.25%, then the
tax | ||||||
3 | imposed by this Act applies to 100% of the proceeds of sales of | ||||||
4 | gasohol
made during that time.
| ||||||
5 | With respect to majority blended ethanol fuel, as defined | ||||||
6 | in the Use Tax Act,
the
tax
imposed by this Act does not apply | ||||||
7 | to the proceeds of sales made on or after
July 1, 2003 and on | ||||||
8 | or before December 31, 2023 but applies to 100% of the
proceeds | ||||||
9 | of sales made thereafter.
| ||||||
10 | With respect to biodiesel blends, as defined in the Use | ||||||
11 | Tax Act, with no less
than 1% and no
more than 10% biodiesel, | ||||||
12 | the tax imposed by this Act
applies to (i) 80% of the proceeds | ||||||
13 | of sales made on or after July 1, 2003
and on or before | ||||||
14 | December 31, 2018 and (ii) 100% of the
proceeds of sales made | ||||||
15 | thereafter.
If, at any time, however, the tax under this Act on | ||||||
16 | sales of biodiesel blends,
as
defined in the Use Tax Act, with | ||||||
17 | no less than 1% and no more than 10% biodiesel
is imposed at | ||||||
18 | the rate of 1.25%, then the
tax imposed by this Act applies to | ||||||
19 | 100% of the proceeds of sales of biodiesel
blends with no less | ||||||
20 | than 1% and no more than 10% biodiesel
made
during that time.
| ||||||
21 | With respect to 100% biodiesel, as defined in the Use Tax | ||||||
22 | Act, and biodiesel
blends, as defined in the Use Tax Act, with
| ||||||
23 | more than 10% but no more than 99% biodiesel, the tax imposed | ||||||
24 | by this Act
does not apply to the proceeds of sales made on or | ||||||
25 | after July 1, 2003
and on or before December 31, 2023 but | ||||||
26 | applies to 100% of the
proceeds of sales made thereafter.
|
| |||||||
| |||||||
1 | With respect to gun safes and locks designed to secure | ||||||
2 | firearms, beginning on January 1, 2022, the tax is imposed at | ||||||
3 | the rate of 1%. | ||||||
4 | With respect to food for human consumption that is to be | ||||||
5 | consumed off the
premises where it is sold (other than | ||||||
6 | alcoholic beverages, food consisting of or infused with adult | ||||||
7 | use cannabis, soft drinks, and
food that has been prepared for | ||||||
8 | immediate consumption) and prescription and
nonprescription | ||||||
9 | medicines, drugs, medical appliances, products classified as | ||||||
10 | Class III medical devices by the United States Food and Drug | ||||||
11 | Administration that are used for cancer treatment pursuant to | ||||||
12 | a prescription, as well as any accessories and components | ||||||
13 | related to those devices, modifications to a motor
vehicle for | ||||||
14 | the purpose of rendering it usable by a person with a | ||||||
15 | disability, and
insulin, urine testing materials, syringes, | ||||||
16 | and needles used by diabetics, for
human use, the tax is | ||||||
17 | imposed at the rate of 1%. For the purposes of this
Section, | ||||||
18 | until September 1, 2009: the term "soft drinks" means any | ||||||
19 | complete, finished, ready-to-use,
non-alcoholic drink, whether | ||||||
20 | carbonated or not, including but not limited to
soda water, | ||||||
21 | cola, fruit juice, vegetable juice, carbonated water, and all | ||||||
22 | other
preparations commonly known as soft drinks of whatever | ||||||
23 | kind or description that
are contained in any closed or sealed | ||||||
24 | bottle, can, carton, or container,
regardless of size; but | ||||||
25 | "soft drinks" does not include coffee, tea, non-carbonated
| ||||||
26 | water, infant formula, milk or milk products as defined in the |
| |||||||
| |||||||
1 | Grade A
Pasteurized Milk and Milk Products Act, or drinks | ||||||
2 | containing 50% or more
natural fruit or vegetable juice.
| ||||||
3 | Notwithstanding any other provisions of this
Act, | ||||||
4 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
5 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
6 | drinks" do not include beverages that contain milk or milk | ||||||
7 | products, soy, rice or similar milk substitutes, or greater | ||||||
8 | than 50% of vegetable or fruit juice by volume. | ||||||
9 | Until August 1, 2009, and notwithstanding any other | ||||||
10 | provisions of this
Act, "food for human consumption that is to | ||||||
11 | be consumed off the premises where
it is sold" includes all | ||||||
12 | food sold through a vending machine, except soft
drinks and | ||||||
13 | food products that are dispensed hot from a vending machine,
| ||||||
14 | regardless of the location of the vending machine. Beginning | ||||||
15 | August 1, 2009, and notwithstanding any other provisions of | ||||||
16 | this Act, "food for human consumption that is to be consumed | ||||||
17 | off the premises where it is sold" includes all food sold | ||||||
18 | through a vending machine, except soft drinks, candy, and food | ||||||
19 | products that are dispensed hot from a vending machine, | ||||||
20 | regardless of the location of the vending machine.
| ||||||
21 | Notwithstanding any other provisions of this
Act, | ||||||
22 | beginning September 1, 2009, "food for human consumption that | ||||||
23 | is to be consumed off the premises where
it is sold" does not | ||||||
24 | include candy. For purposes of this Section, "candy" means a | ||||||
25 | preparation of sugar, honey, or other natural or artificial | ||||||
26 | sweeteners in combination with chocolate, fruits, nuts or |
| |||||||
| |||||||
1 | other ingredients or flavorings in the form of bars, drops, or | ||||||
2 | pieces. "Candy" does not include any preparation that contains | ||||||
3 | flour or requires refrigeration. | ||||||
4 | Notwithstanding any other provisions of this
Act, | ||||||
5 | beginning September 1, 2009, "nonprescription medicines and | ||||||
6 | drugs" does not include grooming and hygiene products. For | ||||||
7 | purposes of this Section, "grooming and hygiene products" | ||||||
8 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
9 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
10 | lotions and screens, unless those products are available by | ||||||
11 | prescription only, regardless of whether the products meet the | ||||||
12 | definition of "over-the-counter-drugs". For the purposes of | ||||||
13 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
14 | use that contains a label that identifies the product as a drug | ||||||
15 | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | ||||||
16 | label includes: | ||||||
17 | (A) A "Drug Facts" panel; or | ||||||
18 | (B) A statement of the "active ingredient(s)" with a | ||||||
19 | list of those ingredients contained in the compound, | ||||||
20 | substance or preparation.
| ||||||
21 | Beginning on the effective date of this amendatory Act of | ||||||
22 | the 98th General Assembly, "prescription and nonprescription | ||||||
23 | medicines and drugs" includes medical cannabis purchased from | ||||||
24 | a registered dispensing organization under the Compassionate | ||||||
25 | Use of Medical Cannabis Program Act. | ||||||
26 | As used in this Section, "adult use cannabis" means |
| |||||||
| |||||||
1 | cannabis subject to tax under the Cannabis Cultivation | ||||||
2 | Privilege Tax Law and the Cannabis Purchaser Excise Tax Law | ||||||
3 | and does not include cannabis subject to tax under the | ||||||
4 | Compassionate Use of Medical Cannabis Program Act. | ||||||
5 | (Source: P.A. 100-22, eff. 7-6-17; 101-363, eff. 8-9-19; | ||||||
6 | 101-593, eff. 12-4-19.)
| ||||||
7 | Section 99. Effective date. This Act takes effect upon | ||||||
8 | becoming law.
|