Illinois General Assembly - Illinois Compiled Statutes

Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide.

Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.

35 ILCS 120/2d

    (35 ILCS 120/2d) (from Ch. 120, par. 441d)
    Sec. 2d. Tax prepayment by motor fuel retailer.

(a) Any person engaged in the business of selling motor fuel at
retail, as defined in the Motor Fuel Tax Law, and who is not a
licensed distributor or supplier, as defined in the Motor Fuel Tax Law,
shall prepay to his or her distributor, supplier, or other reseller of
motor fuel a portion of the tax imposed by this Act if the distributor,
supplier, or other reseller of motor fuel is registered under Section 2a or
Section 2c of this Act.  The prepayment requirement provided for in this
Section does not apply to liquid propane gas.

(b) Beginning on July 1, 2000 and through December 31, 2000, the Retailers'
Occupation Tax paid to the distributor, supplier,
or other reseller shall be an amount equal to $0.01 per
gallon of the motor fuel, except gasohol as defined in Section 2-10 of
this Act which shall be an amount equal to $0.01 per gallon,
purchased from the distributor, supplier, or other reseller.

(c) Before July 1, 2000 and then beginning on January 1, 2001 and through June
30, 2003,
the Retailers' Occupation Tax paid
to the distributor, supplier, or other reseller shall be an amount equal to
$0.04 per gallon
of the motor fuel, except gasohol as defined in Section 2-10 of this Act which
shall be an
amount equal to $0.03 per gallon, purchased from the distributor, supplier, or
other
reseller.

(d) Beginning July 1, 2003 and through December 31, 2010, the Retailers' Occupation Tax paid
to
the
distributor, supplier, or other reseller shall be an amount equal to $0.06 per
gallon of the
motor fuel, except gasohol as defined in Section 2-10 of this Act which shall
be an
amount equal to $0.05 per gallon, purchased from the distributor, supplier, or
other
reseller.

(e) Beginning on January 1, 2011 and thereafter, the Retailers' Occupation Tax paid to the distributor, supplier, or other reseller shall be at the rate established by the Department under this subsection.  The rate shall be established by the Department on January 1 and July 1 of each year using the average selling price, as defined in Section 1 of this Act, per gallon of motor fuel sold in the State during the previous 6 months and multiplying that amount by 6.25% to determine the cents per gallon rate.  Beginning on January 1, 2024 and through December 31, 2028,  in the case of gasohol, as defined in Section 3-40 of the Use Tax Act, the rate shall be 90% of the rate established by the Department under this subsection for motor fuel.  Beginning on January 1, 2024 and through December 31, 2028, in the case of mid-range ethanol blends, as defined in Section 3-44.3 of the Use Tax Act, the rate shall be 80% of the rate established by the Department under this subsection for motor fuel. The Department shall provide persons subject to this Section notice of the rate established under this subsection at least 20 days prior to each January 1 and July 1.  Publication of the established rate on the Department's internet website shall constitute sufficient notice under this Section.  The Department may use data derived from independent surveys conducted or accumulated by third parties to determine the average selling price per gallon of motor fuel sold in the State.

(f) Any person engaged in the business of selling motor fuel at retail shall
be entitled to a credit against tax due under this Act in an amount equal
to the tax paid to the distributor, supplier, or other reseller.

(g) Every distributor, supplier, or other reseller registered as provided in
Section 2a or Section 2c of this Act shall remit the prepaid tax on all
motor fuel that is due from any person engaged in the business of selling
at retail motor fuel with the returns filed under Section 2f or Section 3
of this Act, but the vendors discount provided in Section 3 shall not apply
to the amount of prepaid tax that is remitted. Any distributor or supplier
who fails to properly collect and remit the tax shall be liable for the
tax.  For purposes of this Section, the prepaid tax is due on invoiced
gallons sold during a month by the 20th day of the following month.

(Source: P.A. 103-9, eff. 6-7-23.)