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90_SB1932
35 ILCS 120/2-10 from Ch. 120, par. 441-10
Amends the Retailers' Occupation Tax Act by making a
technical change in the Section concerning the rate of the
tax.
LRB9011673KDks
LRB9011673KDks
1 AN ACT to amend the Retailers' Occupation Tax Act by
2 changing Section 2-10.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Retailers' Occupation Tax Act is amended
6 by changing Section 2-10 as follows:
7 (35 ILCS 120/2-10) (from Ch. 120, par. 441-10)
8 Sec. 2-10. Rate of tax. Unless otherwise provided in
9 this Section, the tax imposed by this Act is at the rate of
10 6.25% of gross receipts from the sale sales of tangible
11 personal property made in the course of business.
12 With respect to gasohol, as defined in the Use Tax Act,
13 the tax imposed by this Act applies to 70% of the proceeds of
14 sales made on or after January 1, 1990, and before July 1,
15 1999, and to 100% of the proceeds of sales made thereafter,
16 except that from July 1, 1997 to July 1, 1999, the rate shall
17 be 85% for gasohol sold in this State during the 12 months
18 beginning July 1 following any calendar year for which the
19 Department has determined that the percentages in Section 10
20 of the Gasohol Fuels Tax Abatement Act have not been met.
21 With respect to food for human consumption that is to be
22 consumed off the premises where it is sold (other than
23 alcoholic beverages, soft drinks, and food that has been
24 prepared for immediate consumption) and prescription and
25 nonprescription medicines, drugs, medical appliances,
26 modifications to a motor vehicle for the purpose of rendering
27 it usable by a disabled person, and insulin, urine testing
28 materials, syringes, and needles used by diabetics, for human
29 use, the tax is imposed at the rate of 1%. For the purposes
30 of this Section, the term "soft drinks" means any complete,
31 finished, ready-to-use, non-alcoholic drink, whether
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1 carbonated or not, including but not limited to soda water,
2 cola, fruit juice, vegetable juice, carbonated water, and all
3 other preparations commonly known as soft drinks of whatever
4 kind or description that are contained in any closed or
5 sealed bottle, can, carton, or container, regardless of size.
6 "Soft drinks" does not include coffee, tea, non-carbonated
7 water, infant formula, milk or milk products as defined in
8 the Grade A Pasteurized Milk and Milk Products Act, or drinks
9 containing 50% or more natural fruit or vegetable juice.
10 Notwithstanding any other provisions of this Act, "food
11 for human consumption that is to be consumed off the premises
12 where it is sold" includes all food sold through a vending
13 machine, except soft drinks and food products that are
14 dispensed hot from a vending machine, regardless of the
15 location of the vending machine.
16 (Source: P.A. 89-359, eff. 8-17-95; 89-420, eff. 6-1-96;
17 89-463, eff. 5-31-96; 89-626, eff. 8-9-96.)