Public Act 099-0126
 
SB1548 EnrolledLRB099 09758 HLH 29968 b

    AN ACT concerning revenue.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Retailers' Occupation Tax Act is amended by
changing Section 2-12 as follows:
 
    (35 ILCS 120/2-12)
    Sec. 2-12. Location where retailer is deemed to be engaged
in the business of selling. The purpose of this Section is to
specify where a retailer is deemed to be engaged in the
business of selling tangible personal property for the purposes
of this Act, the Use Tax Act, the Service Use Tax Act, and the
Service Occupation Tax Act, and for the purpose of collecting
any other local retailers' occupation tax administered by the
Department. This Section applies only with respect to the
particular selling activities described in the following
paragraphs. The provisions of this Section are not intended to,
and shall not be interpreted to, affect where a retailer is
deemed to be engaged in the business of selling with respect to
any activity that is not specifically described in the
following paragraphs.
        (1) If a purchaser who is present at the retailer's
    place of business, having no prior commitment to the
    retailer, agrees to purchase and makes payment for tangible
    personal property at the retailer's place of business, then
    the transaction shall be deemed an over-the-counter sale
    occurring at the retailer's same place of business where
    the purchaser was present and made payment for that
    tangible personal property if the retailer regularly
    stocks the purchased tangible personal property or similar
    tangible personal property in the quantity, or similar
    quantity, for sale at the retailer's same place of business
    and then either (i) the purchaser takes possession of the
    tangible personal property at the same place of business or
    (ii) the retailer delivers or arranges for the tangible
    personal property to be delivered to the purchaser.
        (2) If a purchaser, having no prior commitment to the
    retailer, agrees to purchase tangible personal property
    and makes payment over the phone, in writing, or via the
    Internet and takes possession of the tangible personal
    property at the retailer's place of business, then the sale
    shall be deemed to have occurred at the retailer's place of
    business where the purchaser takes possession of the
    property if the retailer regularly stocks the item or
    similar items in the quantity, or similar quantities,
    purchased by the purchaser.
        (3) A retailer is deemed to be engaged in the business
    of selling food, beverages, or other tangible personal
    property through a vending machine at the location where
    the vending machine is located at the time the sale is made
    if (i) the vending machine is a device operated by coin,
    currency, credit card, token, coupon or similar device; (2)
    the food, beverage or other tangible personal property is
    contained within the vending machine and dispensed from the
    vending machine; and (3) the purchaser takes possession of
    the purchased food, beverage or other tangible personal
    property immediately.
        (4) Minerals. A producer of coal or other mineral mined
    in Illinois is deemed to be engaged in the business of
    selling at the place where the coal or other mineral mined
    in Illinois is extracted from the earth. With respect to
    minerals (i) the term "extracted from the earth" means the
    location at which the coal or other mineral is extracted
    from the mouth of the mine, and (ii) a "mineral" includes
    not only coal, but also oil, sand, stone taken from a
    quarry, gravel and any other thing commonly regarded as a
    mineral and extracted from the earth. This paragraph does
    not apply to coal or another mineral when it is delivered
    or shipped by the seller to the purchaser at a point
    outside Illinois so that the sale is exempt under the
    United States Constitution as a sale in interstate or
    foreign commerce.
        (5) A retailer selling tangible personal property to a
    nominal lessee or bailee pursuant to a lease with a dollar
    or other nominal option to purchase is engaged in the
    business of selling at the location where the property is
    first delivered to the lessee or bailee for its intended
    use.
(Source: P.A. 98-1098, eff. 8-26-14.)
 
    Section 99. Effective date. This Act takes effect upon
becoming law.