Illinois Compiled Statutes
ILCS Listing
Public
Acts Search
Guide
Disclaimer
Information maintained by the Legislative
Reference Bureau
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.
235 ILCS 5/1-3.05 (235 ILCS 5/1-3.05) (from Ch. 43, par. 95.05) (Text of Section before amendment by P.A. 103-904) Sec. 1-3.05. "Alcoholic liquor" includes alcohol, spirits, wine and beer, and
every liquid or solid, patented or not, containing alcohol, spirits, wine
or beer, and capable of being consumed as a beverage by a human being. The
provisions of this Act shall not apply to alcohol used in the manufacture
of denatured alcohol produced in accordance with Acts of Congress and
regulations promulgated thereunder, nor to any liquid or solid containing
one-half of one per cent, or less, of alcohol by volume. No tax provided
for in Article VIII of this Act shall apply to wine intended for use and
used by any church or religious organization for sacramental purposes,
provided that such wine shall be purchased from a licensed manufacturer or
importing distributor under this Act.(Source: P.A. 82-783.) (Text of Section after amendment by P.A. 103-904) Sec. 1-3.05. "Alcoholic liquor" includes alcohol, spirits, wine and beer, and every liquid or solid, patented or not, containing alcohol, spirits, wine or beer, and capable of being consumed as a beverage by a human being. "Alcoholic liquor" also includes alcohol-infused products. The provisions of this Act shall not apply to alcohol used in the manufacture of denatured alcohol produced in accordance with Acts of Congress and regulations promulgated thereunder, nor to any liquid or solid containing one-half of one per cent, or less, of alcohol by volume. No tax provided for in Article VIII of this Act shall apply to wine intended for use and used by any church or religious organization for sacramental purposes, provided that such wine shall be purchased from a licensed manufacturer or importing distributor under this Act.(Source: P.A. 103-904, eff. 1-1-25.) |
|
