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91_SB1867eng
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1 AN ACT concerning taxation.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The State Finance Act is amended by changing
5 Sections 6z-18 and 6z-20 as follows:
6 (30 ILCS 105/6z-18) (from Ch. 127, par. 142z-18)
7 Sec. 6z-18. A portion of the money paid into the Local
8 Government Tax Fund from sales of food for human consumption
9 which is to be consumed off the premises where it is sold
10 (other than alcoholic beverages, soft drinks and food which
11 has been prepared for immediate consumption) and prescription
12 and nonprescription medicines, drugs, medical appliances and
13 insulin, urine testing materials, syringes and needles used
14 by diabetics, which occurred in municipalities, shall be
15 distributed to each municipality based upon the sales which
16 occurred in that municipality. The remainder shall be
17 distributed to each county based upon the sales which
18 occurred in the unincorporated area of that county.
19 A portion of the money paid into the Local Government Tax
20 Fund from the 6.25% general use tax rate on the selling price
21 of tangible personal property which is purchased outside
22 Illinois at retail from a retailer and which is titled or
23 registered by any agency of this State's government shall be
24 distributed to municipalities as provided in this paragraph.
25 Each municipality shall receive the amount attributable to
26 sales for which Illinois addresses for titling or
27 registration purposes are given as being in such
28 municipality. The remainder of the money paid into the Local
29 Government Tax Fund from such sales shall be distributed to
30 counties. Each county shall receive the amount attributable
31 to sales for which Illinois addresses for titling or
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1 registration purposes are given as being located in the
2 unincorporated area of such county.
3 A portion of the money paid into the Local Government Tax
4 Fund from the 6.25% general rate (and, beginning July 1, 2000
5 and through December 31, 2000, the 1.25% rate on motor fuel
6 and gasohol) on sales subject to taxation under the
7 Retailers' Occupation Tax Act and the Service Occupation Tax
8 Act, which occurred in municipalities, shall be distributed
9 to each municipality, based upon the sales which occurred in
10 that municipality. The remainder shall be distributed to each
11 county, based upon the sales which occurred in the
12 unincorporated area of such county.
13 For the purpose of determining allocation to the local
14 government unit, a retail sale by a producer of coal or other
15 mineral mined in Illinois is a sale at retail at the place
16 where the coal or other mineral mined in Illinois is
17 extracted from the earth. This paragraph does not apply to
18 coal or other mineral when it is delivered or shipped by the
19 seller to the purchaser at a point outside Illinois so that
20 the sale is exempt under the United States Constitution as a
21 sale in interstate or foreign commerce.
22 Whenever the Department determines that a refund of money
23 paid into the Local Government Tax Fund should be made to a
24 claimant instead of issuing a credit memorandum, the
25 Department shall notify the State Comptroller, who shall
26 cause the order to be drawn for the amount specified, and to
27 the person named, in such notification from the Department.
28 Such refund shall be paid by the State Treasurer out of the
29 Local Government Tax Fund.
30 On or before the 25th day of each calendar month, the
31 Department shall prepare and certify to the Comptroller the
32 disbursement of stated sums of money to named municipalities
33 and counties, the municipalities and counties to be those
34 entitled to distribution of taxes or penalties paid to the
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1 Department during the second preceding calendar month. The
2 amount to be paid to each municipality or county shall be the
3 amount (not including credit memoranda) collected during the
4 second preceding calendar month by the Department and paid
5 into the Local Government Tax Fund, plus an amount the
6 Department determines is necessary to offset any amounts
7 which were erroneously paid to a different taxing body, and
8 not including an amount equal to the amount of refunds made
9 during the second preceding calendar month by the Department,
10 and not including any amount which the Department determines
11 is necessary to offset any amounts which are payable to a
12 different taxing body but were erroneously paid to the
13 municipality or county. Within 10 days after receipt, by the
14 Comptroller, of the disbursement certification to the
15 municipalities and counties, provided for in this Section to
16 be given to the Comptroller by the Department, the
17 Comptroller shall cause the orders to be drawn for the
18 respective amounts in accordance with the directions
19 contained in such certification.
20 When certifying the amount of monthly disbursement to a
21 municipality or county under this Section, the Department
22 shall increase or decrease that amount by an amount necessary
23 to offset any misallocation of previous disbursements. The
24 offset amount shall be the amount erroneously disbursed
25 within the 6 months preceding the time a misallocation is
26 discovered.
27 The provisions directing the distributions from the
28 special fund in the State Treasury provided for in this
29 Section shall constitute an irrevocable and continuing
30 appropriation of all amounts as provided herein. The State
31 Treasurer and State Comptroller are hereby authorized to make
32 distributions as provided in this Section.
33 In construing any development, redevelopment, annexation,
34 preannexation or other lawful agreement in effect prior to
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1 September 1, 1990, which describes or refers to receipts from
2 a county or municipal retailers' occupation tax, use tax or
3 service occupation tax which now cannot be imposed, such
4 description or reference shall be deemed to include the
5 replacement revenue for such abolished taxes, distributed
6 from the Local Government Tax Fund.
7 (Source: P.A. 90-491, eff. 1-1-98; 91-51, eff. 6-30-99;
8 91-872, eff. 7-1-00.)
9 (30 ILCS 105/6z-20) (from Ch. 127, par. 142z-20)
10 Sec. 6z-20. Of the money received from the 6.25% general
11 rate (and, beginning July 1, 2000 and through December 31,
12 2000, the 1.25% rate on motor fuel and gasohol) on sales
13 subject to taxation under the Retailers' Occupation Tax Act
14 and Service Occupation Tax Act and paid into the County and
15 Mass Transit District Fund, distribution to the Regional
16 Transportation Authority tax fund, created pursuant to
17 Section 4.03 of the Regional Transportation Authority Act,
18 for deposit therein shall be made based upon the retail sales
19 occurring in a county having more than 3,000,000 inhabitants.
20 The remainder shall be distributed to each county having
21 3,000,000 or fewer inhabitants based upon the retail sales
22 occurring in each such county.
23 For the purpose of determining allocation to the local
24 government unit, a retail sale by a producer of coal or other
25 mineral mined in Illinois is a sale at retail at the place
26 where the coal or other mineral mined in Illinois is
27 extracted from the earth. This paragraph does not apply to
28 coal or other mineral when it is delivered or shipped by the
29 seller to the purchaser at a point outside Illinois so that
30 the sale is exempt under the United States Constitution as a
31 sale in interstate or foreign commerce.
32 Of the money received from the 6.25% general use tax rate
33 on tangible personal property which is purchased outside
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1 Illinois at retail from a retailer and which is titled or
2 registered by any agency of this State's government and paid
3 into the County and Mass Transit District Fund, the amount
4 for which Illinois addresses for titling or registration
5 purposes are given as being in each county having more than
6 3,000,000 inhabitants shall be distributed into the Regional
7 Transportation Authority tax fund, created pursuant to
8 Section 4.03 of the Regional Transportation Authority Act.
9 The remainder of the money paid from such sales shall be
10 distributed to each county based on sales for which Illinois
11 addresses for titling or registration purposes are given as
12 being located in the county. Any money paid into the
13 Regional Transportation Authority Occupation and Use Tax
14 Replacement Fund from the County and Mass Transit District
15 Fund prior to January 14, 1991, which has not been paid to
16 the Authority prior to that date, shall be transferred to the
17 Regional Transportation Authority tax fund.
18 Whenever the Department determines that a refund of money
19 paid into the County and Mass Transit District Fund should be
20 made to a claimant instead of issuing a credit memorandum,
21 the Department shall notify the State Comptroller, who shall
22 cause the order to be drawn for the amount specified, and to
23 the person named, in such notification from the Department.
24 Such refund shall be paid by the State Treasurer out of the
25 County and Mass Transit District Fund.
26 On or before the 25th day of each calendar month, the
27 Department shall prepare and certify to the Comptroller the
28 disbursement of stated sums of money to the Regional
29 Transportation Authority and to named counties, the counties
30 to be those entitled to distribution, as hereinabove
31 provided, of taxes or penalties paid to the Department during
32 the second preceding calendar month. The amount to be paid
33 to the Regional Transportation Authority and each county
34 having 3,000,000 or fewer inhabitants shall be the amount
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1 (not including credit memoranda) collected during the second
2 preceding calendar month by the Department and paid into the
3 County and Mass Transit District Fund, plus an amount the
4 Department determines is necessary to offset any amounts
5 which were erroneously paid to a different taxing body, and
6 not including an amount equal to the amount of refunds made
7 during the second preceding calendar month by the Department,
8 and not including any amount which the Department determines
9 is necessary to offset any amounts which were payable to a
10 different taxing body but were erroneously paid to the
11 Regional Transportation Authority or county. Within 10 days
12 after receipt, by the Comptroller, of the disbursement
13 certification to the Regional Transportation Authority and
14 counties, provided for in this Section to be given to the
15 Comptroller by the Department, the Comptroller shall cause
16 the orders to be drawn for the respective amounts in
17 accordance with the directions contained in such
18 certification.
19 When certifying the amount of a monthly disbursement to
20 the Regional Transportation Authority or to a county under
21 this Section, the Department shall increase or decrease that
22 amount by an amount necessary to offset any misallocation of
23 previous disbursements. The offset amount shall be the
24 amount erroneously disbursed within the 6 months preceding
25 the time a misallocation is discovered.
26 The provisions directing the distributions from the
27 special fund in the State Treasury provided for in this
28 Section and from the Regional Transportation Authority tax
29 fund created by Section 4.03 of the Regional Transportation
30 Authority Act shall constitute an irrevocable and continuing
31 appropriation of all amounts as provided herein. The State
32 Treasurer and State Comptroller are hereby authorized to make
33 distributions as provided in this Section.
34 In construing any development, redevelopment, annexation,
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1 preannexation or other lawful agreement in effect prior to
2 September 1, 1990, which describes or refers to receipts from
3 a county or municipal retailers' occupation tax, use tax or
4 service occupation tax which now cannot be imposed, such
5 description or reference shall be deemed to include the
6 replacement revenue for such abolished taxes, distributed
7 from the County and Mass Transit District Fund or Local
8 Government Distributive Fund, as the case may be.
9 (Source: P.A. 90-491, eff. 1-1-98; 91-872, eff. 7-1-00.)
10 Section 10. The Use Tax Act is amended by changing
11 Section 3-10 as follows:
12 (35 ILCS 105/3-10) (from Ch. 120, par. 439.3-10)
13 Sec. 3-10. Rate of tax. Unless otherwise provided in
14 this Section, the tax imposed by this Act is at the rate of
15 6.25% of either the selling price or the fair market value,
16 if any, of the tangible personal property. In all cases
17 where property functionally used or consumed is the same as
18 the property that was purchased at retail, then the tax is
19 imposed on the selling price of the property. In all cases
20 where property functionally used or consumed is a by-product
21 or waste product that has been refined, manufactured, or
22 produced from property purchased at retail, then the tax is
23 imposed on the lower of the fair market value, if any, of the
24 specific property so used in this State or on the selling
25 price of the property purchased at retail. For purposes of
26 this Section "fair market value" means the price at which
27 property would change hands between a willing buyer and a
28 willing seller, neither being under any compulsion to buy or
29 sell and both having reasonable knowledge of the relevant
30 facts. The fair market value shall be established by Illinois
31 sales by the taxpayer of the same property as that
32 functionally used or consumed, or if there are no such sales
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1 by the taxpayer, then comparable sales or purchases of
2 property of like kind and character in Illinois.
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
6 of the Use Tax Act, the tax is imposed at the rate of 1.25%.
7 The changes made by this amendatory Act of the 91st General
8 Assembly are exempt from the provisions of Section 3-90.
9 With respect to gasohol, the tax imposed by this Act
10 applies to 70% of the proceeds of sales made on or after
11 January 1, 1990, and before July 1, 2003, and to 100% of the
12 proceeds of sales made thereafter.
13 With respect to food for human consumption that is to be
14 consumed off the premises where it is sold (other than
15 alcoholic beverages, soft drinks, and food that has been
16 prepared for immediate consumption) and prescription and
17 nonprescription medicines, drugs, medical appliances,
18 modifications to a motor vehicle for the purpose of rendering
19 it usable by a disabled person, and insulin, urine testing
20 materials, syringes, and needles used by diabetics, for human
21 use, the tax is imposed at the rate of 1%. For the purposes
22 of this Section, the term "soft drinks" means any complete,
23 finished, ready-to-use, non-alcoholic drink, whether
24 carbonated or not, including but not limited to soda water,
25 cola, fruit juice, vegetable juice, carbonated water, and all
26 other preparations commonly known as soft drinks of whatever
27 kind or description that are contained in any closed or
28 sealed bottle, can, carton, or container, regardless of size.
29 "Soft drinks" does not include coffee, tea, non-carbonated
30 water, infant formula, milk or milk products as defined in
31 the Grade A Pasteurized Milk and Milk Products Act, or drinks
32 containing 50% or more natural fruit or vegetable juice.
33 Notwithstanding any other provisions of this Act, "food
34 for human consumption that is to be consumed off the premises
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1 where it is sold" includes all food sold through a vending
2 machine, except soft drinks and food products that are
3 dispensed hot from a vending machine, regardless of the
4 location of the vending machine.
5 If the property that is purchased at retail from a
6 retailer is acquired outside Illinois and used outside
7 Illinois before being brought to Illinois for use here and is
8 taxable under this Act, the "selling price" on which the tax
9 is computed shall be reduced by an amount that represents a
10 reasonable allowance for depreciation for the period of prior
11 out-of-state use.
12 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
13 91-51, eff. 6-30-99; 91-872, eff. 7-1-00.)
14 Section 15. The Service Use Tax Act is amended by
15 changing Section 3-10 as follows:
16 (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
17 Sec. 3-10. Rate of tax. Unless otherwise provided in
18 this Section, the tax imposed by this Act is at the rate of
19 6.25% of the selling price of tangible personal property
20 transferred as an incident to the sale of service, but, for
21 the purpose of computing this tax, in no event shall the
22 selling price be less than the cost price of the property to
23 the serviceman.
24 Beginning on July 1, 2000 and through December 31, 2000,
25 with respect to motor fuel, as defined in Section 1.1 of the
26 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40
27 of the Use Tax Act, the tax is imposed at the rate of 1.25%.
28 The changes made by this amendatory Act of the 91st General
29 Assembly are exempt from the provisions of Section 3-75.
30 With respect to gasohol, as defined in the Use Tax Act,
31 the tax imposed by this Act applies to 70% of the selling
32 price of property transferred as an incident to the sale of
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1 service on or after January 1, 1990, and before July 1, 2003,
2 and to 100% of the selling price thereafter.
3 At the election of any registered serviceman made for
4 each fiscal year, sales of service in which the aggregate
5 annual cost price of tangible personal property transferred
6 as an incident to the sales of service is less than 35%, or
7 75% in the case of servicemen transferring prescription drugs
8 or servicemen engaged in graphic arts production, of the
9 aggregate annual total gross receipts from all sales of
10 service, the tax imposed by this Act shall be based on the
11 serviceman's cost price of the tangible personal property
12 transferred as an incident to the sale of those services.
13 The tax shall be imposed at the rate of 1% on food
14 prepared for immediate consumption and transferred incident
15 to a sale of service subject to this Act or the Service
16 Occupation Tax Act by an entity licensed under the Hospital
17 Licensing Act, the Nursing Home Care Act, or the Child Care
18 Act of 1969. The tax shall also be imposed at the rate of 1%
19 on food for human consumption that is to be consumed off the
20 premises where it is sold (other than alcoholic beverages,
21 soft drinks, and food that has been prepared for immediate
22 consumption and is not otherwise included in this paragraph)
23 and prescription and nonprescription medicines, drugs,
24 medical appliances, modifications to a motor vehicle for the
25 purpose of rendering it usable by a disabled person, and
26 insulin, urine testing materials, syringes, and needles used
27 by diabetics, for human use. For the purposes of this
28 Section, the term "soft drinks" means any complete, finished,
29 ready-to-use, non-alcoholic drink, whether carbonated or not,
30 including but not limited to soda water, cola, fruit juice,
31 vegetable juice, carbonated water, and all other preparations
32 commonly known as soft drinks of whatever kind or description
33 that are contained in any closed or sealed bottle, can,
34 carton, or container, regardless of size. "Soft drinks" does
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1 not include coffee, tea, non-carbonated water, infant
2 formula, milk or milk products as defined in the Grade A
3 Pasteurized Milk and Milk Products Act, or drinks containing
4 50% or more natural fruit or vegetable juice.
5 Notwithstanding any other provisions of this Act, "food
6 for human consumption that is to be consumed off the premises
7 where it is sold" includes all food sold through a vending
8 machine, except soft drinks and food products that are
9 dispensed hot from a vending machine, regardless of the
10 location of the vending machine.
11 If the property that is acquired from a serviceman is
12 acquired outside Illinois and used outside Illinois before
13 being brought to Illinois for use here and is taxable under
14 this Act, the "selling price" on which the tax is computed
15 shall be reduced by an amount that represents a reasonable
16 allowance for depreciation for the period of prior
17 out-of-state use.
18 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
19 91-51, eff. 6-30-99; 91-541, eff. 8-13-99; 91-872, eff.
20 7-1-00.)
21 Section 20. The Service Occupation Tax Act is amended by
22 changing Section 3-10 as follows:
23 (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
24 Sec. 3-10. Rate of tax. Unless otherwise provided in
25 this Section, the tax imposed by this Act is at the rate of
26 6.25% of the "selling price", as defined in Section 2 of the
27 Service Use Tax Act, of the tangible personal property. For
28 the purpose of computing this tax, in no event shall the
29 "selling price" be less than the cost price to the serviceman
30 of the tangible personal property transferred. The selling
31 price of each item of tangible personal property transferred
32 as an incident of a sale of service may be shown as a
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1 distinct and separate item on the serviceman's billing to the
2 service customer. If the selling price is not so shown, the
3 selling price of the tangible personal property is deemed to
4 be 50% of the serviceman's entire billing to the service
5 customer. When, however, a serviceman contracts to design,
6 develop, and produce special order machinery or equipment,
7 the tax imposed by this Act shall be based on the
8 serviceman's cost price of the tangible personal property
9 transferred incident to the completion of the contract.
10 Beginning on July 1, 2000 and through December 31, 2000,
11 with respect to motor fuel, as defined in Section 1.1 of the
12 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40
13 of the Use Tax Act, the tax is imposed at the rate of 1.25%.
14 The changes made by this amendatory Act of the 91st General
15 Assembly are exempt from the provisions of Section 3-55.
16 With respect to gasohol, as defined in the Use Tax Act,
17 the tax imposed by this Act shall apply to 70% of the cost
18 price of property transferred as an incident to the sale of
19 service on or after January 1, 1990, and before July 1, 2003,
20 and to 100% of the cost price thereafter.
21 At the election of any registered serviceman made for
22 each fiscal year, sales of service in which the aggregate
23 annual cost price of tangible personal property transferred
24 as an incident to the sales of service is less than 35%, or
25 75% in the case of servicemen transferring prescription drugs
26 or servicemen engaged in graphic arts production, of the
27 aggregate annual total gross receipts from all sales of
28 service, the tax imposed by this Act shall be based on the
29 serviceman's cost price of the tangible personal property
30 transferred incident to the sale of those services.
31 The tax shall be imposed at the rate of 1% on food
32 prepared for immediate consumption and transferred incident
33 to a sale of service subject to this Act or the Service
34 Occupation Tax Act by an entity licensed under the Hospital
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1 Licensing Act, the Nursing Home Care Act, or the Child Care
2 Act of 1969. The tax shall also be imposed at the rate of 1%
3 on food for human consumption that is to be consumed off the
4 premises where it is sold (other than alcoholic beverages,
5 soft drinks, and food that has been prepared for immediate
6 consumption and is not otherwise included in this paragraph)
7 and prescription and nonprescription medicines, drugs,
8 medical appliances, modifications to a motor vehicle for the
9 purpose of rendering it usable by a disabled person, and
10 insulin, urine testing materials, syringes, and needles used
11 by diabetics, for human use. For the purposes of this
12 Section, the term "soft drinks" means any complete, finished,
13 ready-to-use, non-alcoholic drink, whether carbonated or not,
14 including but not limited to soda water, cola, fruit juice,
15 vegetable juice, carbonated water, and all other preparations
16 commonly known as soft drinks of whatever kind or description
17 that are contained in any closed or sealed can, carton, or
18 container, regardless of size. "Soft drinks" does not
19 include coffee, tea, non-carbonated water, infant formula,
20 milk or milk products as defined in the Grade A Pasteurized
21 Milk and Milk Products Act, or drinks containing 50% or more
22 natural fruit or vegetable juice.
23 Notwithstanding any other provisions of this Act, "food
24 for human consumption that is to be consumed off the premises
25 where it is sold" includes all food sold through a vending
26 machine, except soft drinks and food products that are
27 dispensed hot from a vending machine, regardless of the
28 location of the vending machine.
29 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
30 91-51, 6-30-99; 91-541, eff. 8-13-99; 91-872, eff. 7-1-00.)
31 Section 25. The Retailers' Occupation Tax Act is amended
32 by changing Sections 2-10 and 2d as follows:
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1 (35 ILCS 120/2-10) (from Ch. 120, par. 441-10)
2 Sec. 2-10. Rate of tax. Unless otherwise provided in
3 this Section, the tax imposed by this Act is at the rate of
4 6.25% of gross receipts from sales of tangible personal
5 property made in the course of business.
6 Beginning on July 1, 2000 and through December 31, 2000,
7 with respect to motor fuel, as defined in Section 1.1 of the
8 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40
9 of the Use Tax Act, the tax is imposed at the rate of 1.25%.
10 The changes made by this amendatory Act of the 91st General
11 Assembly are exempt from the provisions of Section 2-70.
12 Within 14 days after the effective date of this
13 amendatory Act of the 91st General Assembly, each retailer of
14 motor fuel and gasohol shall cause the following notice to be
15 posted in a prominently visible place on each retail
16 dispensing device that is used to dispense motor fuel or
17 gasohol in the State of Illinois: "As of July 1, 2000, the
18 State of Illinois has eliminated the State's share of sales
19 tax on motor fuel and gasohol through December 31, 2000. The
20 price on this pump should reflect the elimination of the
21 tax." The notice shall be printed in bold print on a sign
22 that is no smaller than 4 inches by 8 inches. The sign shall
23 be clearly visible to customers. Any retailer who fails to
24 post or maintain a required sign through December 31, 2000 is
25 guilty of a petty offense for which the fine shall be $500
26 per day per each retail premises where a violation occurs.
27 With respect to gasohol, as defined in the Use Tax Act,
28 the tax imposed by this Act applies to 70% of the proceeds of
29 sales made on or after January 1, 1990, and before July 1,
30 2003, and to 100% of the proceeds of sales made thereafter.
31 With respect to food for human consumption that is to be
32 consumed off the premises where it is sold (other than
33 alcoholic beverages, soft drinks, and food that has been
34 prepared for immediate consumption) and prescription and
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1 nonprescription medicines, drugs, medical appliances,
2 modifications to a motor vehicle for the purpose of rendering
3 it usable by a disabled person, and insulin, urine testing
4 materials, syringes, and needles used by diabetics, for human
5 use, the tax is imposed at the rate of 1%. For the purposes
6 of this Section, the term "soft drinks" means any complete,
7 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
12 sealed bottle, can, carton, or container, regardless of size.
13 "Soft drinks" does not include coffee, tea, non-carbonated
14 water, infant formula, milk or milk products as defined in
15 the 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, "food
18 for human consumption that is to be consumed off the premises
19 where it is sold" includes all food sold through a vending
20 machine, except soft drinks and food products that are
21 dispensed hot from a vending machine, regardless of the
22 location of the vending machine.
23 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
24 91-51, eff. 6-30-99; 91-872, eff. 7-1-00.)
25 (35 ILCS 120/2d) (from Ch. 120, par. 441d)
26 Sec. 2d. Tax prepayment by motor fuel retailer. Any
27 person engaged in the business of selling motor fuel at
28 retail, as defined in the Motor Fuel Tax Law, and who is not
29 a licensed distributor or supplier, as defined in the Motor
30 Fuel Tax Law, shall prepay to his or her distributor,
31 supplier, or other reseller of motor fuel a portion of the
32 tax imposed by this Act if the distributor, supplier, or
33 other reseller of motor fuel is registered under Section 2a
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1 or Section 2c of this Act. The prepayment requirement
2 provided for in this Section does not apply to liquid propane
3 gas.
4 Beginning on July 1, 2000 and through December 31, 2000,
5 the Retailers' Occupation Tax paid to the distributor,
6 supplier, or other reseller shall be an amount equal to $0.01
7 per gallon of the motor fuel, except gasohol as defined in
8 Section 2-10 of this Act which shall be an amount equal to
9 $0.01 per gallon, purchased from the distributor, supplier,
10 or other reseller.
11 Before July 1, 2000 and then beginning on January 1, 2001
12 and thereafter, the Retailers' Occupation Tax paid to the
13 distributor, supplier, or other reseller shall be an amount
14 equal to $0.04 per gallon of the motor fuel, except gasohol
15 as defined in Section 2-10 of this Act which shall be an
16 amount equal to $0.03 per gallon, purchased from the
17 distributor, supplier, or other reseller.
18 Any person engaged in the business of selling motor fuel
19 at retail shall be entitled to a credit against tax due under
20 this Act in an amount equal to the tax paid to the
21 distributor, supplier, or other reseller.
22 Every distributor, supplier, or other reseller registered
23 as provided in Section 2a or Section 2c of this Act shall
24 remit the prepaid tax on all motor fuel that is due from any
25 person engaged in the business of selling at retail motor
26 fuel with the returns filed under Section 2f or Section 3 of
27 this Act, but the vendors discount provided in Section 3
28 shall not apply to the amount of prepaid tax that is
29 remitted. Any distributor or supplier who fails to properly
30 collect and remit the tax shall be liable for the tax. For
31 purposes of this Section, the prepaid tax is due on invoiced
32 gallons sold during a month by the 20th day of the following
33 month.
34 (Source: P.A. 91-872, eff. 7-1-00.)
SB1867 Engrossed -17- LRB9113285SMdv
1 Section 30. The Motor Fuel Tax Law is amended by
2 changing Section 13a as follows:
3 (35 ILCS 505/13a) (from Ch. 120, par. 429a)
4 Sec. 13a. (1) A tax is hereby imposed upon the use of
5 motor fuel upon highways of this State by commercial motor
6 vehicles. The tax shall be comprised of 2 parts. Part (a)
7 shall be at the rate established by Section 2 of this Act, as
8 heretofore or hereafter amended. Part (b) shall be at the
9 rate established by subsection (2) of this Section as now or
10 hereafter amended.
11 (2) For calendar years 2000 and before, a rate shall be
12 established by the Department as of January 1 of each year
13 using the average "selling price", as defined in the
14 Retailers' Occupation Tax Act, per gallon of motor fuel sold
15 in this State during the previous 12 months and multiplying
16 it by 6 1/4% to determine the cents per gallon rate. For the
17 period beginning on July 1, 2000 and through December 31,
18 2000, the Department shall establish a rate using the average
19 "selling price", as defined in the Retailers' Occupation Tax
20 Act, per gallon of motor fuel sold in this State during
21 calendar year 1999 and multiplying it by 1.25% to determine
22 the cents per gallon rate. On January 1, 2001 and on each
23 January 1 thereafter the Department shall establish a rate
24 using the average "selling price", as defined in the
25 Retailers' Occupation Tax Act, per gallon of motor fuel sold
26 in this State during the previous 12 months and multiplying
27 it by 1.25% to determine the cents per gallon rate.
28 (Source: P.A. 91-872, eff. 7-1-00.)
29 Section 99. Effective date. This Act takes effect upon
30 becoming law.
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