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1 | AN ACT concerning biodiesel.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | ARTICLE 5. ILLINOIS RENEWABLE FUEL STANDARDS ACT | |||||||||||||||||||||||||||
5 | Section 5-1. Short title. This Act may be cited as the | |||||||||||||||||||||||||||
6 | Illinois Renewable Fuel Standards Act. References in this | |||||||||||||||||||||||||||
7 | Article to "this Act" mean this Article. | |||||||||||||||||||||||||||
8 | Section 5-5. Definitions. | |||||||||||||||||||||||||||
9 | "Biodiesel" means a renewable diesel fuel derived from | |||||||||||||||||||||||||||
10 | biomass that is intended for use in diesel engines. | |||||||||||||||||||||||||||
11 | "Biodiesel blend" means a blend of biodiesel with | |||||||||||||||||||||||||||
12 | petroleum-based diesel fuel in which the resultant product | |||||||||||||||||||||||||||
13 | contains no less than 1% and no more than 99% biodiesel. | |||||||||||||||||||||||||||
14 | "Department" means the Department of Agriculture. | |||||||||||||||||||||||||||
15 | "Director" means the Director of Agriculture. | |||||||||||||||||||||||||||
16 | Section 5-10. Minimum content. | |||||||||||||||||||||||||||
17 | (a) Except as otherwise provided in this Section, all | |||||||||||||||||||||||||||
18 | diesel fuel sold or offered for sale in Illinois for use in | |||||||||||||||||||||||||||
19 | internal combustion engines must contain at least the stated | |||||||||||||||||||||||||||
20 | percentage of biodiesel fuel oil by volume on and after the | |||||||||||||||||||||||||||
21 | following dates: |
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1 | (1) on and after July 1, 2021 and prior to July 1, | ||||||
2 | 2024: 5%; and | ||||||
3 | (2) on and after July 1, 2024: 20%. | ||||||
4 | (b) The minimum content levels in paragraph (2) of | ||||||
5 | subsection (a) become effective on the date specified only if | ||||||
6 | the Director adopts administrative rules at least 270 days | ||||||
7 | prior to the date of the scheduled increase, that all of the | ||||||
8 | following conditions have been met, and the State is prepared | ||||||
9 | to move to the scheduled minimum content level: | ||||||
10 | (1) an American Society for Testing and Materials | ||||||
11 | specification or equivalent federal standard exists for | ||||||
12 | the next minimum diesel-biodiesel blend; | ||||||
13 | (2) a sufficient supply of biodiesel is available, and | ||||||
14 | the amount of biodiesel produced in this State from | ||||||
15 | feedstock with at least 75% that is produced in the United | ||||||
16 | States is equal to at least 50% of anticipated demand at | ||||||
17 | the next minimum content level; and | ||||||
18 | (3) adequate blending infrastructure and regulatory | ||||||
19 | protocol are in place in order to promote biodiesel | ||||||
20 | quality and avoid any potential economic disruption. | ||||||
21 | (c) During a period of biodiesel fuel shortage or a | ||||||
22 | problem with biodiesel quality that negatively affects the | ||||||
23 | availability of biodiesel fuel, the Director may temporarily | ||||||
24 | suspend the minimum content requirement in subsection (a) | ||||||
25 | until there is sufficient biodiesel fuel available to fulfill | ||||||
26 | the minimum content requirement. |
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1 | (d) The Department shall adopt rules regarding the | ||||||
2 | regulation of the fuel standards contained in this Section. | ||||||
3 | The Department shall also adopt rules that will provide for | ||||||
4 | sufficient resources to assist and direct retailers and | ||||||
5 | consumers in complying with the standards contained in this | ||||||
6 | Section. In adopting these rules, the Department shall seek | ||||||
7 | input from all interested parties, including, but not limited | ||||||
8 | to, statewide trade associations. | ||||||
9 | Section 5-15. Exempt equipment. | ||||||
10 | (a) The minimum content requirements of Section 5-10 do | ||||||
11 | not apply to fuel used in the following equipment: | ||||||
12 | (1) motors located at an electric generating plant | ||||||
13 | regulated by the Nuclear Regulatory Commission; | ||||||
14 | (2) railroad locomotives; | ||||||
15 | (3) vessels of the United States Coast Guard and | ||||||
16 | vessels subject to inspection under United States Code, | ||||||
17 | Title 46, Section 3301, subsection (1), (9), (10), (13), | ||||||
18 | or (15); and | ||||||
19 | (4) generators tested and validated by an entity that | ||||||
20 | designs and manufactures the generators for use in | ||||||
21 | jurisdictions where biodiesel use is not required. | ||||||
22 | (b) Except as provided in Section 5-20, the minimum | ||||||
23 | content requirement of Section 5-10 shall apply to all diesel | ||||||
24 | sold in the State of Illinois with no exemptions for equipment | ||||||
25 | type or usage. |
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1 | Section 5-20. Number 1 diesel fuel exempt. The minimum | ||||||
2 | content requirements of Section 5-10 do not apply to Number 1 | ||||||
3 | diesel fuel. | ||||||
4 | Section 5-25. Disclosure. | ||||||
5 | (a) A refinery or terminal shall provide, at the time | ||||||
6 | diesel fuel is sold or transferred from the refinery or | ||||||
7 | terminal, a bill of lading or shipping manifest to the person | ||||||
8 | who receives the fuel. For biodiesel-blended products, the | ||||||
9 | bill of lading or shipping manifest must disclose biodiesel | ||||||
10 | content, stating volume percentage, gallons of biodiesel per | ||||||
11 | gallons of petroleum diesel base-stock, or an ASTM "Bxx" | ||||||
12 | designation where "xx" denotes the volume percent biodiesel | ||||||
13 | included in the blended product. This subsection does not | ||||||
14 | apply to sales or transfers of biodiesel blend stock between | ||||||
15 | refineries, between terminals, or between a refinery and a | ||||||
16 | terminal. | ||||||
17 | (b) A delivery ticket required under this Section for a | ||||||
18 | biodiesel blend must state the volume percentage of biodiesel | ||||||
19 | blended into the diesel fuel delivered through a meter into a | ||||||
20 | storage tank used for dispensing into motor vehicles powered | ||||||
21 | by an internal combustion engine and not exempt under Section | ||||||
22 | 5-15. | ||||||
23 | Section 5-30. Annual report. Beginning in 2026, the |
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1 | Director must report by January 15 of each year to the General | ||||||
2 | Assembly and to the chairs and minority spokespersons of the | ||||||
3 | committees of the House of Representatives and the Senate with | ||||||
4 | jurisdiction over agriculture policy regarding the | ||||||
5 | implementation of the minimum content requirements in Section | ||||||
6 | 5-10, including information about the price and supply of | ||||||
7 | biodiesel fuel. The report shall include information about the | ||||||
8 | impacts of the biodiesel mandate on the development of | ||||||
9 | biodiesel production capacity in the State, and on the use of | ||||||
10 | feedstock grown or raised in the State for biodiesel | ||||||
11 | production. | ||||||
12 | ARTICLE 10. USE AND OCCUPATION TAX; BIODIESEL | ||||||
13 | Section 10-5. The Use Tax Act is amended by changing | ||||||
14 | Section 3-10 as follows:
| ||||||
15 | (35 ILCS 105/3-10)
| ||||||
16 | Sec. 3-10. Rate of tax. Unless otherwise provided in this | ||||||
17 | Section, the tax
imposed by this Act is at the rate of 6.25% of | ||||||
18 | either the selling price or the
fair market value, if any, of | ||||||
19 | the tangible personal property. In all cases
where property | ||||||
20 | functionally used or consumed is the same as the property that
| ||||||
21 | was purchased at retail, then the tax is imposed on the selling | ||||||
22 | price of the
property. In all cases where property | ||||||
23 | functionally used or consumed is a
by-product or waste product |
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1 | that has been refined, manufactured, or produced
from property | ||||||
2 | purchased at retail, then the tax is imposed on the lower of | ||||||
3 | the
fair market value, if any, of the specific property so used | ||||||
4 | in this State or on
the selling price of the property purchased | ||||||
5 | at retail. For purposes of this
Section "fair market value" | ||||||
6 | means the price at which property would change
hands between a | ||||||
7 | willing buyer and a willing seller, neither being under any
| ||||||
8 | compulsion to buy or sell and both having reasonable knowledge | ||||||
9 | of the
relevant facts. The fair market value shall be | ||||||
10 | established by Illinois sales by
the taxpayer of the same | ||||||
11 | property as that functionally used or consumed, or if
there | ||||||
12 | are no such sales by the taxpayer, then comparable sales or | ||||||
13 | purchases of
property of like kind and character in Illinois.
| ||||||
14 | Beginning on July 1, 2000 and through December 31, 2000, | ||||||
15 | with respect to
motor fuel, as defined in Section 1.1 of the | ||||||
16 | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | ||||||
17 | the Use Tax Act, the tax is
imposed at the rate of 1.25%.
| ||||||
18 | Beginning on August 6, 2010 through August 15, 2010, with | ||||||
19 | respect to sales tax holiday items as defined in Section 3-6 of | ||||||
20 | this Act, the
tax is imposed at the rate of 1.25%. | ||||||
21 | With respect to gasohol, the tax imposed by this Act | ||||||
22 | applies to (i) 70%
of the proceeds of sales made on or after | ||||||
23 | January 1, 1990, and before
July 1, 2003, (ii) 80% of the | ||||||
24 | proceeds of sales made
on or after July 1, 2003 and on or | ||||||
25 | before July 1, 2017, and (iii) 100% of the proceeds of sales | ||||||
26 | made
thereafter.
If, at any time, however, the tax under this |
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| |||||||
1 | Act on sales of gasohol is
imposed at the
rate of 1.25%, then | ||||||
2 | the tax imposed by this Act applies to 100% of the proceeds
of | ||||||
3 | sales of gasohol made during that time.
| ||||||
4 | With respect to majority blended ethanol fuel, the tax | ||||||
5 | imposed by this Act
does
not apply
to the proceeds of sales | ||||||
6 | made on or after July 1, 2003 and on or before
December 31, | ||||||
7 | 2023 but applies to 100% of the proceeds of sales made | ||||||
8 | thereafter.
| ||||||
9 | With respect to biodiesel blends with no less than 1% and | ||||||
10 | no more than 10%
biodiesel, the tax imposed by this Act applies | ||||||
11 | to (i) 80% of the
proceeds of sales made on or after July 1, | ||||||
12 | 2003 and on or before December 31, 2018
and (ii) 100% of the | ||||||
13 | proceeds of sales made
thereafter.
If, at any time, however, | ||||||
14 | the tax under this Act on sales of biodiesel blends
with no | ||||||
15 | less than 1% and no more than 10% biodiesel
is imposed at the | ||||||
16 | rate of
1.25%, then the
tax imposed by this Act applies to 100% | ||||||
17 | of the proceeds of sales of biodiesel
blends with no less than | ||||||
18 | 1% and no more than 10% biodiesel
made
during that time.
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19 | With respect to 100% biodiesel and biodiesel blends with | ||||||
20 | more than 10%
but no more than 99% biodiesel, the tax imposed | ||||||
21 | by this Act does not apply to
the
proceeds of sales made on or | ||||||
22 | after July 1, 2003 and on or before
December 31, 2021 December | ||||||
23 | 31, 2023 but applies to 100% of the proceeds of sales made
| ||||||
24 | thereafter. With respect to 100% biodiesel and biodiesel | ||||||
25 | blends with more than 20% but no more than 99% biodiesel, the | ||||||
26 | tax imposed by this Act does not apply to proceeds of sales |
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1 | made on or after January 1, 2022 and on or before June 30, 2024 | ||||||
2 | but applies 100% of the proceeds of sales made thereafter.
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3 | With respect to food for human consumption that is to be | ||||||
4 | consumed off the
premises where it is sold (other than | ||||||
5 | alcoholic beverages, food consisting of or infused with adult | ||||||
6 | use cannabis, soft drinks, and
food that has been prepared for | ||||||
7 | immediate consumption) and prescription and
nonprescription | ||||||
8 | medicines, drugs, medical appliances, products classified as | ||||||
9 | Class III medical devices by the United States Food and Drug | ||||||
10 | Administration that are used for cancer treatment pursuant to | ||||||
11 | a prescription, as well as any accessories and components | ||||||
12 | related to those devices, modifications to a motor
vehicle for | ||||||
13 | the purpose of rendering it usable by a person with a | ||||||
14 | disability, and
insulin, urine testing materials, syringes, | ||||||
15 | and needles used by diabetics, for
human use, the tax is | ||||||
16 | imposed at the rate of 1%. For the purposes of this
Section, | ||||||
17 | until September 1, 2009: the term "soft drinks" means any | ||||||
18 | complete, finished, ready-to-use,
non-alcoholic drink, whether | ||||||
19 | carbonated or not, including but not limited to
soda water, | ||||||
20 | cola, fruit juice, vegetable juice, carbonated water, and all | ||||||
21 | other
preparations commonly known as soft drinks of whatever | ||||||
22 | kind or description that
are contained in any closed or sealed | ||||||
23 | bottle, can, carton, or container,
regardless of size; but | ||||||
24 | "soft drinks" does not include coffee, tea, non-carbonated
| ||||||
25 | water, infant formula, milk or milk products as defined in the | ||||||
26 | Grade A
Pasteurized Milk and Milk Products Act, or drinks |
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1 | containing 50% or more
natural fruit or vegetable juice.
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2 | Notwithstanding any other provisions of this
Act, | ||||||
3 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
4 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
5 | drinks" do not include beverages that contain milk or milk | ||||||
6 | products, soy, rice or similar milk substitutes, or greater | ||||||
7 | than 50% of vegetable or fruit juice by volume. | ||||||
8 | Until August 1, 2009, and notwithstanding any other | ||||||
9 | provisions of this
Act, "food for human consumption that is to | ||||||
10 | be consumed off the premises where
it is sold" includes all | ||||||
11 | food sold through a vending machine, except soft
drinks and | ||||||
12 | food products that are dispensed hot from a vending machine,
| ||||||
13 | regardless of the location of the vending machine. Beginning | ||||||
14 | August 1, 2009, and notwithstanding any other provisions of | ||||||
15 | this Act, "food for human consumption that is to be consumed | ||||||
16 | off the premises where it is sold" includes all food sold | ||||||
17 | through a vending machine, except soft drinks, candy, and food | ||||||
18 | products that are dispensed hot from a vending machine, | ||||||
19 | regardless of the location of the vending machine.
| ||||||
20 | Notwithstanding any other provisions of this
Act, | ||||||
21 | beginning September 1, 2009, "food for human consumption that | ||||||
22 | is to be consumed off the premises where
it is sold" does not | ||||||
23 | include candy. For purposes of this Section, "candy" means a | ||||||
24 | preparation of sugar, honey, or other natural or artificial | ||||||
25 | sweeteners in combination with chocolate, fruits, nuts or | ||||||
26 | other ingredients or flavorings in the form of bars, drops, or |
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1 | pieces. "Candy" does not include any preparation that contains | ||||||
2 | flour or requires refrigeration. | ||||||
3 | Notwithstanding any other provisions of this
Act, | ||||||
4 | beginning September 1, 2009, "nonprescription medicines and | ||||||
5 | drugs" does not include grooming and hygiene products. For | ||||||
6 | purposes of this Section, "grooming and hygiene products" | ||||||
7 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
8 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
9 | lotions and screens, unless those products are available by | ||||||
10 | prescription only, regardless of whether the products meet the | ||||||
11 | definition of "over-the-counter-drugs". For the purposes of | ||||||
12 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
13 | use that contains a label that identifies the product as a drug | ||||||
14 | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | ||||||
15 | label includes: | ||||||
16 | (A) A "Drug Facts" panel; or | ||||||
17 | (B) A statement of the "active ingredient(s)" with a | ||||||
18 | list of those ingredients contained in the compound, | ||||||
19 | substance or preparation. | ||||||
20 | Beginning on the effective date of this amendatory Act of | ||||||
21 | the 98th General Assembly, "prescription and nonprescription | ||||||
22 | medicines and drugs" includes medical cannabis purchased from | ||||||
23 | a registered dispensing organization under the Compassionate | ||||||
24 | Use of Medical Cannabis Program Act. | ||||||
25 | As used in this Section, "adult use cannabis" means | ||||||
26 | cannabis subject to tax under the Cannabis Cultivation |
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| |||||||
1 | Privilege Tax Law and the Cannabis Purchaser Excise Tax Law | ||||||
2 | and does not include cannabis subject to tax under the | ||||||
3 | Compassionate Use of Medical Cannabis Program Act. | ||||||
4 | If the property that is purchased at retail from a | ||||||
5 | retailer is acquired
outside Illinois and used outside | ||||||
6 | Illinois before being brought to Illinois
for use here and is | ||||||
7 | taxable under this Act, the "selling price" on which
the tax is | ||||||
8 | computed shall be reduced by an amount that represents a
| ||||||
9 | reasonable allowance for depreciation for the period of prior | ||||||
10 | out-of-state use.
| ||||||
11 | (Source: P.A. 100-22, eff. 7-6-17; 101-363, eff. 8-9-19; | ||||||
12 | 101-593, eff. 12-4-19.)
| ||||||
13 | Section 10-10. The Service Use Tax Act is amended by | ||||||
14 | changing Section 3-10 as follows:
| ||||||
15 | (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
| ||||||
16 | Sec. 3-10. Rate of tax. Unless otherwise provided in this | ||||||
17 | Section,
the tax imposed by this Act is at the rate of 6.25% of | ||||||
18 | the selling
price of tangible personal property transferred as | ||||||
19 | an incident to the sale
of service, but, for the purpose of | ||||||
20 | computing this tax, in no event shall
the selling price be less | ||||||
21 | than the cost price of the property to the
serviceman.
| ||||||
22 | Beginning on July 1, 2000 and through December 31, 2000, | ||||||
23 | with respect to
motor fuel, as defined in Section 1.1 of the | ||||||
24 | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of |
| |||||||
| |||||||
1 | the Use Tax Act, the tax is
imposed at
the rate of 1.25%.
| ||||||
2 | With respect to gasohol, as defined in the Use Tax Act, the | ||||||
3 | tax imposed
by this Act applies to (i) 70% of the selling price | ||||||
4 | of property transferred
as an incident to the sale of service | ||||||
5 | on or after January 1, 1990,
and before July 1, 2003, (ii) 80% | ||||||
6 | of the selling price of
property transferred as an incident to | ||||||
7 | the sale of service on or after July
1, 2003 and on or before | ||||||
8 | July 1, 2017, and (iii)
100% of the selling price thereafter.
| ||||||
9 | If, at any time, however, the tax under this Act on sales of | ||||||
10 | gasohol, as
defined in
the Use Tax Act, is imposed at the rate | ||||||
11 | of 1.25%, then the
tax imposed by this Act applies to 100% of | ||||||
12 | the proceeds of sales of gasohol
made during that time.
| ||||||
13 | With respect to majority blended ethanol fuel, as defined | ||||||
14 | in the Use Tax Act,
the
tax
imposed by this Act does not apply | ||||||
15 | to the selling price of property transferred
as an incident to | ||||||
16 | the sale of service on or after July 1, 2003 and on or before
| ||||||
17 | December 31, 2023 but applies to 100% of the selling price | ||||||
18 | thereafter.
| ||||||
19 | With respect to biodiesel blends, as defined in the Use | ||||||
20 | Tax Act, with no less
than 1% and no
more than 10% biodiesel, | ||||||
21 | the tax imposed by this Act
applies to (i) 80% of the selling | ||||||
22 | price of property transferred as an incident
to the sale of | ||||||
23 | service on or after July 1, 2003 and on or before December 31, | ||||||
24 | 2018
and (ii) 100% of the proceeds of the selling price
| ||||||
25 | thereafter.
If, at any time, however, the tax under this Act on | ||||||
26 | sales of biodiesel blends,
as
defined in the Use Tax Act, with |
| |||||||
| |||||||
1 | no less than 1% and no more than 10% biodiesel
is imposed at | ||||||
2 | the rate of 1.25%, then the
tax imposed by this Act applies to | ||||||
3 | 100% of the proceeds of sales of biodiesel
blends with no less | ||||||
4 | than 1% and no more than 10% biodiesel
made
during that time.
| ||||||
5 | With respect to 100% biodiesel, as defined in the Use Tax | ||||||
6 | Act, and biodiesel
blends, as defined in the Use Tax Act, with
| ||||||
7 | more than 10% but no more than 99% biodiesel, the tax imposed | ||||||
8 | by this Act
does not apply to the proceeds of the selling price | ||||||
9 | of property transferred
as an incident to the sale of service | ||||||
10 | on or after July 1, 2003 and on or before
December 31, 2021 | ||||||
11 | December 31, 2023 but applies to 100% of the selling price | ||||||
12 | thereafter. With respect to 100% biodiesel, as defined in the | ||||||
13 | Use Tax Act, and biodiesel blends, as defined in the Use Tax | ||||||
14 | Act, with more than 20% but no more than 99% biodiesel, the tax | ||||||
15 | imposed by this Act does not apply to proceeds of sales made on | ||||||
16 | or after January 1, 2022 and on or before June 30, 2024 but | ||||||
17 | applies 100% of the proceeds of sales made thereafter.
| ||||||
18 | At the election of any registered serviceman made for each | ||||||
19 | fiscal year,
sales of service in which the aggregate annual | ||||||
20 | cost price of tangible
personal property transferred as an | ||||||
21 | incident to the sales of service is
less than 35%, or 75% in | ||||||
22 | the case of servicemen transferring prescription
drugs or | ||||||
23 | servicemen engaged in graphic arts production, of the | ||||||
24 | aggregate
annual total gross receipts from all sales of | ||||||
25 | service, the tax imposed by
this Act shall be based on the | ||||||
26 | serviceman's cost price of the tangible
personal property |
| |||||||
| |||||||
1 | transferred as an incident to the sale of those services.
| ||||||
2 | The tax shall be imposed at the rate of 1% on food prepared | ||||||
3 | for
immediate consumption and transferred incident to a sale | ||||||
4 | of service subject
to this Act or the Service Occupation Tax | ||||||
5 | Act by an entity licensed under
the Hospital Licensing Act, | ||||||
6 | the Nursing Home Care Act, the ID/DD Community Care Act, the | ||||||
7 | MC/DD Act, the Specialized Mental Health Rehabilitation Act of | ||||||
8 | 2013, or the
Child Care
Act of 1969. The tax shall
also be | ||||||
9 | imposed at the rate of 1% on food for human consumption that is | ||||||
10 | to be
consumed off the premises where it is sold (other than | ||||||
11 | alcoholic beverages, food consisting of or infused with adult | ||||||
12 | use cannabis,
soft drinks, and food that has been prepared for | ||||||
13 | immediate consumption and is
not otherwise included in this | ||||||
14 | paragraph) and prescription and nonprescription
medicines, | ||||||
15 | drugs, medical appliances, products classified as Class III | ||||||
16 | medical devices by the United States Food and Drug | ||||||
17 | Administration that are used for cancer treatment pursuant to | ||||||
18 | a prescription, as well as any accessories and components | ||||||
19 | related to those devices, modifications to a motor vehicle for | ||||||
20 | the
purpose of rendering it usable by a person with a | ||||||
21 | disability, and insulin, urine testing
materials,
syringes, | ||||||
22 | and needles used by diabetics, for
human use. For the purposes | ||||||
23 | of this Section, until September 1, 2009: the term "soft | ||||||
24 | drinks" means any
complete, finished, ready-to-use, | ||||||
25 | non-alcoholic drink, whether carbonated or
not, including but | ||||||
26 | not limited to soda water, cola, fruit juice, vegetable
juice, |
| |||||||
| |||||||
1 | carbonated water, and all other preparations commonly known as | ||||||
2 | soft
drinks of whatever kind or description that are contained | ||||||
3 | in any closed or
sealed bottle, can, carton, or container, | ||||||
4 | regardless of size; but "soft drinks"
does not include coffee, | ||||||
5 | tea, non-carbonated water, infant formula, milk or
milk | ||||||
6 | products as defined in the Grade A Pasteurized Milk and Milk | ||||||
7 | Products Act,
or drinks containing 50% or more natural fruit | ||||||
8 | or vegetable juice.
| ||||||
9 | Notwithstanding any other provisions of this
Act, | ||||||
10 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
11 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
12 | drinks" do not include beverages that contain milk or milk | ||||||
13 | products, soy, rice or similar milk substitutes, or greater | ||||||
14 | than 50% of vegetable or fruit juice by volume. | ||||||
15 | Until August 1, 2009, and notwithstanding any other | ||||||
16 | provisions of this Act, "food for human
consumption that is to | ||||||
17 | be consumed off the premises where it is sold" includes
all | ||||||
18 | food sold through a vending machine, except soft drinks and | ||||||
19 | food products
that are dispensed hot from a vending machine, | ||||||
20 | regardless of the location of
the vending machine. Beginning | ||||||
21 | August 1, 2009, and notwithstanding any other provisions of | ||||||
22 | this Act, "food for human consumption that is to be consumed | ||||||
23 | off the premises where it is sold" includes all food sold | ||||||
24 | through a vending machine, except soft drinks, candy, and food | ||||||
25 | products that are dispensed hot from a vending machine, | ||||||
26 | regardless of the location of the vending machine.
|
| |||||||
| |||||||
1 | Notwithstanding any other provisions of this
Act, | ||||||
2 | beginning September 1, 2009, "food for human consumption that | ||||||
3 | is to be consumed off the premises where
it is sold" does not | ||||||
4 | include candy. For purposes of this Section, "candy" means a | ||||||
5 | preparation of sugar, honey, or other natural or artificial | ||||||
6 | sweeteners in combination with chocolate, fruits, nuts or | ||||||
7 | other ingredients or flavorings in the form of bars, drops, or | ||||||
8 | pieces. "Candy" does not include any preparation that contains | ||||||
9 | flour or requires refrigeration. | ||||||
10 | Notwithstanding any other provisions of this
Act, | ||||||
11 | beginning September 1, 2009, "nonprescription medicines and | ||||||
12 | drugs" does not include grooming and hygiene products. For | ||||||
13 | purposes of this Section, "grooming and hygiene products" | ||||||
14 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
15 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
16 | lotions and screens, unless those products are available by | ||||||
17 | prescription only, regardless of whether the products meet the | ||||||
18 | definition of "over-the-counter-drugs". For the purposes of | ||||||
19 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
20 | use that contains a label that identifies the product as a drug | ||||||
21 | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | ||||||
22 | label includes: | ||||||
23 | (A) A "Drug Facts" panel; or | ||||||
24 | (B) A statement of the "active ingredient(s)" with a | ||||||
25 | list of those ingredients contained in the compound, | ||||||
26 | substance or preparation. |
| |||||||
| |||||||
1 | Beginning on January 1, 2014 (the effective date of Public | ||||||
2 | Act 98-122), "prescription and nonprescription medicines and | ||||||
3 | drugs" includes medical cannabis purchased from a registered | ||||||
4 | dispensing organization under the Compassionate Use of Medical | ||||||
5 | Cannabis Program Act. | ||||||
6 | As used in this Section, "adult use cannabis" means | ||||||
7 | cannabis subject to tax under the Cannabis Cultivation | ||||||
8 | Privilege Tax Law and the Cannabis Purchaser Excise Tax Law | ||||||
9 | and does not include cannabis subject to tax under the | ||||||
10 | Compassionate Use of Medical Cannabis Program Act. | ||||||
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. 100-22, eff. 7-6-17; 101-363, eff. 8-9-19; | ||||||
19 | 101-593, eff. 12-4-19.) | ||||||
20 | Section 10-15. The Service Occupation Tax Act is amended | ||||||
21 | by changing Section 3-10 as follows:
| ||||||
22 | (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
| ||||||
23 | Sec. 3-10. Rate of tax. Unless otherwise provided in this | ||||||
24 | Section,
the tax imposed by this Act is at the rate of 6.25% of |
| |||||||
| |||||||
1 | the "selling price",
as defined in Section 2 of the Service Use | ||||||
2 | Tax Act, of the tangible
personal property. For the purpose of | ||||||
3 | computing this tax, in no event
shall the "selling price" be | ||||||
4 | less than the cost price to the serviceman of
the tangible | ||||||
5 | personal property transferred. The selling price of each item
| ||||||
6 | of tangible personal property transferred as an incident of a | ||||||
7 | sale of
service may be shown as a distinct and separate item on | ||||||
8 | the serviceman's
billing to the service customer. If the | ||||||
9 | selling price is not so shown, the
selling price of the | ||||||
10 | tangible personal property is deemed to be 50% of the
| ||||||
11 | serviceman's entire billing to the service customer. When, | ||||||
12 | however, a
serviceman contracts to design, develop, and | ||||||
13 | produce special order machinery or
equipment, the tax imposed | ||||||
14 | by this Act shall be based on the serviceman's
cost price of | ||||||
15 | the tangible personal property transferred incident to the
| ||||||
16 | completion of the contract.
| ||||||
17 | Beginning on July 1, 2000 and through December 31, 2000, | ||||||
18 | with respect to
motor fuel, as defined in Section 1.1 of the | ||||||
19 | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | ||||||
20 | the Use Tax Act, the tax is
imposed at
the rate of 1.25%.
| ||||||
21 | With respect to gasohol, as defined in the Use Tax Act, the | ||||||
22 | tax imposed
by this Act shall apply to (i) 70% of the cost | ||||||
23 | price of property
transferred as
an incident to the sale of | ||||||
24 | service on or after January 1, 1990, and before
July 1, 2003, | ||||||
25 | (ii) 80% of the selling price of property transferred as an
| ||||||
26 | incident to the sale of service on or after July
1, 2003 and on |
| |||||||
| |||||||
1 | or before July 1, 2017, and (iii) 100%
of
the cost price
| ||||||
2 | thereafter.
If, at any time, however, the tax under this Act on | ||||||
3 | sales of gasohol, as
defined in
the Use Tax Act, is imposed at | ||||||
4 | the rate of 1.25%, then the
tax imposed by this Act applies to | ||||||
5 | 100% of the proceeds of sales of gasohol
made during that time.
| ||||||
6 | With respect to majority blended ethanol fuel, as defined | ||||||
7 | in the Use Tax Act,
the
tax
imposed by this Act does not apply | ||||||
8 | to the selling price of property transferred
as an incident to | ||||||
9 | the sale of service on or after July 1, 2003 and on or before
| ||||||
10 | December 31, 2023 but applies to 100% of the selling price | ||||||
11 | thereafter.
| ||||||
12 | With respect to biodiesel blends, as defined in the Use | ||||||
13 | Tax Act, with no less
than 1% and no
more than 10% biodiesel, | ||||||
14 | the tax imposed by this Act
applies to (i) 80% of the selling | ||||||
15 | price of property transferred as an incident
to the sale of | ||||||
16 | service on or after July 1, 2003 and on or before December 31, | ||||||
17 | 2018
and (ii) 100% of the proceeds of the selling price
| ||||||
18 | thereafter.
If, at any time, however, the tax under this Act on | ||||||
19 | sales of biodiesel blends,
as
defined in the Use Tax Act, with | ||||||
20 | no less than 1% and no more than 10% biodiesel
is imposed at | ||||||
21 | the rate of 1.25%, then the
tax imposed by this Act applies to | ||||||
22 | 100% of the proceeds of sales of biodiesel
blends with no less | ||||||
23 | than 1% and no more than 10% biodiesel
made
during that time.
| ||||||
24 | With respect to 100% biodiesel, as defined in the Use Tax | ||||||
25 | Act, and biodiesel
blends, as defined in the Use Tax Act, with
| ||||||
26 | more than 10% but no more than 99% biodiesel material, the tax |
| |||||||
| |||||||
1 | imposed by this
Act
does not apply to the proceeds of the | ||||||
2 | selling price of property transferred
as an incident to the | ||||||
3 | sale of service on or after July 1, 2003 and on or before
| ||||||
4 | December 31, 2021 December 31, 2023 but applies to 100% of the | ||||||
5 | selling price thereafter. With respect to 100% biodiesel, as | ||||||
6 | defined in the Use Tax Act, and biodiesel blends, as defined in | ||||||
7 | the Use Tax Act, with more than 20% but no more than 99% | ||||||
8 | biodiesel, the tax imposed by this Act does not apply to | ||||||
9 | proceeds of sales made on or after January 1, 2022 and on or | ||||||
10 | before June 30, 2024 but applies 100% of the proceeds of sales | ||||||
11 | made thereafter.
| ||||||
12 | At the election of any registered serviceman made for each | ||||||
13 | fiscal year,
sales of service in which the aggregate annual | ||||||
14 | cost price of tangible
personal property transferred as an | ||||||
15 | incident to the sales of service is
less than 35%, or 75% in | ||||||
16 | the case of servicemen transferring prescription
drugs or | ||||||
17 | servicemen engaged in graphic arts production, of the | ||||||
18 | aggregate
annual total gross receipts from all sales of | ||||||
19 | service, the tax imposed by
this Act shall be based on the | ||||||
20 | serviceman's cost price of the tangible
personal property | ||||||
21 | transferred incident to the sale of those services.
| ||||||
22 | The tax shall be imposed at the rate of 1% on food prepared | ||||||
23 | for
immediate consumption and transferred incident to a sale | ||||||
24 | of service subject
to this Act or the Service Occupation Tax | ||||||
25 | Act by an entity licensed under
the Hospital Licensing Act, | ||||||
26 | the Nursing Home Care Act, the ID/DD Community Care Act, the |
| |||||||
| |||||||
1 | MC/DD Act, the Specialized Mental Health Rehabilitation Act of | ||||||
2 | 2013, or the
Child Care Act of 1969. The tax shall
also be | ||||||
3 | imposed at the rate of 1% on food for human consumption that is
| ||||||
4 | to be consumed off the
premises where it is sold (other than | ||||||
5 | alcoholic beverages, food consisting of or infused with adult | ||||||
6 | use cannabis, soft drinks, and
food that has been prepared for | ||||||
7 | immediate consumption and is not
otherwise included in this | ||||||
8 | paragraph) and prescription and
nonprescription medicines, | ||||||
9 | drugs, medical appliances, products classified as Class III | ||||||
10 | medical devices by the United States Food and Drug | ||||||
11 | Administration that are used for cancer treatment pursuant to | ||||||
12 | a prescription, as well as any accessories and components | ||||||
13 | related to those devices, modifications to a motor
vehicle for | ||||||
14 | the purpose of rendering it usable by a person with a | ||||||
15 | disability, and
insulin, urine testing materials, syringes, | ||||||
16 | and needles used by diabetics, for
human use. For the purposes | ||||||
17 | of this Section, until September 1, 2009: the term "soft | ||||||
18 | drinks" means any
complete, finished, ready-to-use, | ||||||
19 | non-alcoholic drink, whether carbonated or
not, including but | ||||||
20 | not limited to soda water, cola, fruit juice, vegetable
juice, | ||||||
21 | carbonated water, and all other preparations commonly known as | ||||||
22 | soft
drinks of whatever kind or description that are contained | ||||||
23 | in any closed or
sealed can, carton, or container, regardless | ||||||
24 | of size; but "soft drinks" does not
include coffee, tea, | ||||||
25 | non-carbonated water, infant formula, milk or milk
products as | ||||||
26 | defined in the Grade A Pasteurized Milk and Milk Products Act, |
| |||||||
| |||||||
1 | or
drinks containing 50% or more natural fruit or vegetable | ||||||
2 | juice.
| ||||||
3 | Notwithstanding any other provisions of this
Act, | ||||||
4 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
5 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
6 | drinks" do not include beverages that contain milk or milk | ||||||
7 | products, soy, rice or similar milk substitutes, or greater | ||||||
8 | than 50% of vegetable or fruit juice by volume. | ||||||
9 | Until August 1, 2009, and notwithstanding any other | ||||||
10 | provisions of this Act, "food for human consumption
that is to | ||||||
11 | be consumed off the premises where it is sold" includes all | ||||||
12 | food
sold through a vending machine, except soft drinks and | ||||||
13 | food products that are
dispensed hot from a vending machine, | ||||||
14 | regardless of the location of the vending
machine. Beginning | ||||||
15 | August 1, 2009, and notwithstanding any other provisions of | ||||||
16 | this Act, "food for human consumption that is to be consumed | ||||||
17 | off the premises where it is sold" includes all food sold | ||||||
18 | through a vending machine, except soft drinks, candy, and food | ||||||
19 | products that are dispensed hot from a vending machine, | ||||||
20 | regardless of the location of the vending machine.
| ||||||
21 | Notwithstanding any other provisions of this
Act, | ||||||
22 | beginning September 1, 2009, "food for human consumption that | ||||||
23 | is to be consumed off the premises where
it is sold" does not | ||||||
24 | include candy. For purposes of this Section, "candy" means a | ||||||
25 | preparation of sugar, honey, or other natural or artificial | ||||||
26 | sweeteners in combination with chocolate, fruits, nuts or |
| |||||||
| |||||||
1 | other ingredients or flavorings in the form of bars, drops, or | ||||||
2 | pieces. "Candy" does not include any preparation that contains | ||||||
3 | flour or requires refrigeration. | ||||||
4 | Notwithstanding any other provisions of this
Act, | ||||||
5 | beginning September 1, 2009, "nonprescription medicines and | ||||||
6 | drugs" does not include grooming and hygiene products. For | ||||||
7 | purposes of this Section, "grooming and hygiene products" | ||||||
8 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
9 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
10 | lotions and screens, unless those products are available by | ||||||
11 | prescription only, regardless of whether the products meet the | ||||||
12 | definition of "over-the-counter-drugs". For the purposes of | ||||||
13 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
14 | use that contains a label that identifies the product as a drug | ||||||
15 | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | ||||||
16 | label includes: | ||||||
17 | (A) A "Drug Facts" panel; or | ||||||
18 | (B) A statement of the "active ingredient(s)" with a | ||||||
19 | list of those ingredients contained in the compound, | ||||||
20 | substance or preparation. | ||||||
21 | Beginning on January 1, 2014 (the effective date of Public | ||||||
22 | Act 98-122), "prescription and nonprescription medicines and | ||||||
23 | drugs" includes medical cannabis purchased from a registered | ||||||
24 | dispensing organization under the Compassionate Use of Medical | ||||||
25 | Cannabis Program Act. | ||||||
26 | As used in this Section, "adult use cannabis" means |
| |||||||
| |||||||
1 | cannabis subject to tax under the Cannabis Cultivation | ||||||
2 | Privilege Tax Law and the Cannabis Purchaser Excise Tax Law | ||||||
3 | and does not include cannabis subject to tax under the | ||||||
4 | Compassionate Use of Medical Cannabis Program Act. | ||||||
5 | (Source: P.A. 100-22, eff. 7-6-17; 101-363, eff. 8-9-19; | ||||||
6 | 101-593, eff. 12-4-19.) | ||||||
7 | Section 10-20. The Retailers' Occupation Tax Act is | ||||||
8 | amended by changing Section 2-10 as follows:
| ||||||
9 | (35 ILCS 120/2-10)
| ||||||
10 | Sec. 2-10. Rate of tax. Unless otherwise provided in this | ||||||
11 | Section,
the tax imposed by this Act is at the rate of 6.25% of | ||||||
12 | gross receipts
from sales of tangible personal property made | ||||||
13 | in the course of business.
| ||||||
14 | Beginning on July 1, 2000 and through December 31, 2000, | ||||||
15 | with respect to
motor fuel, as defined in Section 1.1 of the | ||||||
16 | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | ||||||
17 | the Use Tax Act, the tax is
imposed at the rate of 1.25%.
| ||||||
18 | Beginning on August 6, 2010 through August 15, 2010, with | ||||||
19 | respect to sales tax holiday items as defined in Section 2-8 of | ||||||
20 | this Act, the
tax is imposed at the rate of 1.25%. | ||||||
21 | Within 14 days after the effective date of this amendatory | ||||||
22 | Act of the 91st
General Assembly, each retailer of motor fuel | ||||||
23 | and gasohol shall cause the
following notice to be posted in a | ||||||
24 | prominently visible place on each retail
dispensing device |
| |||||||
| |||||||
1 | that is used to dispense motor
fuel or gasohol in the State of | ||||||
2 | Illinois: "As of July 1, 2000, the State of
Illinois has | ||||||
3 | eliminated the State's share of sales tax on motor fuel and
| ||||||
4 | gasohol through December 31, 2000. The price on this pump | ||||||
5 | should reflect the
elimination of the tax." The notice shall | ||||||
6 | be printed in bold print on a sign
that is no smaller than 4 | ||||||
7 | inches by 8 inches. The sign shall be clearly
visible to | ||||||
8 | customers. Any retailer who fails to post or maintain a | ||||||
9 | required
sign through December 31, 2000 is guilty of a petty | ||||||
10 | offense for which the fine
shall be $500 per day per each | ||||||
11 | retail premises where a violation occurs.
| ||||||
12 | With respect to gasohol, as defined in the Use Tax Act, the | ||||||
13 | tax imposed
by this Act applies to (i) 70% of the proceeds of | ||||||
14 | sales made on or after
January 1, 1990, and before July 1, | ||||||
15 | 2003, (ii) 80% of the proceeds of
sales made on or after July | ||||||
16 | 1, 2003 and on or before July 1, 2017, and (iii) 100% of the | ||||||
17 | proceeds of sales
made thereafter.
If, at any time, however, | ||||||
18 | the tax under this Act on sales of gasohol, as
defined in
the | ||||||
19 | Use Tax Act, is imposed at the rate of 1.25%, then the
tax | ||||||
20 | imposed by this Act applies to 100% of the proceeds of sales of | ||||||
21 | gasohol
made during that time.
| ||||||
22 | With respect to majority blended ethanol fuel, as defined | ||||||
23 | in the Use Tax Act,
the
tax
imposed by this Act does not apply | ||||||
24 | to the proceeds of sales made on or after
July 1, 2003 and on | ||||||
25 | or before December 31, 2023 but applies to 100% of the
proceeds | ||||||
26 | of sales made thereafter.
|
| |||||||
| |||||||
1 | With respect to biodiesel blends, as defined in the Use | ||||||
2 | Tax Act, with no less
than 1% and no
more than 10% biodiesel, | ||||||
3 | the tax imposed by this Act
applies to (i) 80% of the proceeds | ||||||
4 | of sales made on or after July 1, 2003
and on or before | ||||||
5 | December 31, 2018 and (ii) 100% of the
proceeds of sales made | ||||||
6 | thereafter.
If, at any time, however, the tax under this Act on | ||||||
7 | sales of biodiesel blends,
as
defined in the Use Tax Act, with | ||||||
8 | no less than 1% and no more than 10% biodiesel
is imposed at | ||||||
9 | the rate of 1.25%, then the
tax imposed by this Act applies to | ||||||
10 | 100% of the proceeds of sales of biodiesel
blends with no less | ||||||
11 | than 1% and no more than 10% biodiesel
made
during that time.
| ||||||
12 | With respect to 100% biodiesel, as defined in the Use Tax | ||||||
13 | Act, and biodiesel
blends, as defined in the Use Tax Act, with
| ||||||
14 | more than 10% but no more than 99% biodiesel, the tax imposed | ||||||
15 | by this Act
does not apply to the proceeds of sales made on or | ||||||
16 | after July 1, 2003
and on or before December 31, 2021 December | ||||||
17 | 31, 2023 but applies to 100% of the
proceeds of sales made | ||||||
18 | thereafter. With respect to 100% biodiesel, as defined in the | ||||||
19 | Use Tax Act, and biodiesel blends, as defined in the Use Tax | ||||||
20 | Act, with more than 20% but no more than 99% biodiesel, the tax | ||||||
21 | imposed by this Act does not apply to proceeds of sales made on | ||||||
22 | or after January 1, 2022 and on or before June 30, 2024 but | ||||||
23 | applies 100% of the proceeds of sales made thereafter.
| ||||||
24 | With respect to food for human consumption that is to be | ||||||
25 | consumed off the
premises where it is sold (other than | ||||||
26 | alcoholic beverages, food consisting of or infused with adult |
| |||||||
| |||||||
1 | use cannabis, soft drinks, and
food that has been prepared for | ||||||
2 | immediate consumption) and prescription and
nonprescription | ||||||
3 | medicines, drugs, medical appliances, products classified as | ||||||
4 | Class III medical devices by the United States Food and Drug | ||||||
5 | Administration that are used for cancer treatment pursuant to | ||||||
6 | a prescription, as well as any accessories and components | ||||||
7 | related to those devices, modifications to a motor
vehicle for | ||||||
8 | the purpose of rendering it usable by a person with a | ||||||
9 | disability, and
insulin, urine testing materials, syringes, | ||||||
10 | and needles used by diabetics, for
human use, the tax is | ||||||
11 | imposed at the rate of 1%. For the purposes of this
Section, | ||||||
12 | until September 1, 2009: the term "soft drinks" means any | ||||||
13 | complete, finished, ready-to-use,
non-alcoholic drink, whether | ||||||
14 | carbonated or not, including but not limited to
soda water, | ||||||
15 | cola, fruit juice, vegetable juice, carbonated water, and all | ||||||
16 | other
preparations commonly known as soft drinks of whatever | ||||||
17 | kind or description that
are contained in any closed or sealed | ||||||
18 | bottle, can, carton, or container,
regardless of size; but | ||||||
19 | "soft drinks" does not include coffee, tea, non-carbonated
| ||||||
20 | water, infant formula, milk or milk products as defined in the | ||||||
21 | Grade A
Pasteurized Milk and Milk Products Act, or drinks | ||||||
22 | containing 50% or more
natural fruit or vegetable juice.
| ||||||
23 | Notwithstanding any other provisions of this
Act, | ||||||
24 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
25 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
26 | drinks" do not include beverages that contain milk or milk |
| |||||||
| |||||||
1 | products, soy, rice or similar milk substitutes, or greater | ||||||
2 | than 50% of vegetable or fruit juice by volume. | ||||||
3 | Until August 1, 2009, and notwithstanding any other | ||||||
4 | provisions of this
Act, "food for human consumption that is to | ||||||
5 | be consumed off the premises where
it is sold" includes all | ||||||
6 | food sold through a vending machine, except soft
drinks and | ||||||
7 | food products that are dispensed hot from a vending machine,
| ||||||
8 | regardless of the location of the vending machine. Beginning | ||||||
9 | August 1, 2009, and notwithstanding any other provisions of | ||||||
10 | this Act, "food for human consumption that is to be consumed | ||||||
11 | off the premises where it is sold" includes all food sold | ||||||
12 | through a vending machine, except soft drinks, candy, and food | ||||||
13 | products that are dispensed hot from a vending machine, | ||||||
14 | regardless of the location of the vending machine.
| ||||||
15 | Notwithstanding any other provisions of this
Act, | ||||||
16 | beginning September 1, 2009, "food for human consumption that | ||||||
17 | is to be consumed off the premises where
it is sold" does not | ||||||
18 | include candy. For purposes of this Section, "candy" means a | ||||||
19 | preparation of sugar, honey, or other natural or artificial | ||||||
20 | sweeteners in combination with chocolate, fruits, nuts or | ||||||
21 | other ingredients or flavorings in the form of bars, drops, or | ||||||
22 | pieces. "Candy" does not include any preparation that contains | ||||||
23 | flour or requires refrigeration. | ||||||
24 | Notwithstanding any other provisions of this
Act, | ||||||
25 | beginning September 1, 2009, "nonprescription medicines and | ||||||
26 | drugs" does not include grooming and hygiene products. For |
| |||||||
| |||||||
1 | purposes of this Section, "grooming and hygiene products" | ||||||
2 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
3 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
4 | lotions and screens, unless those products are available by | ||||||
5 | prescription only, regardless of whether the products meet the | ||||||
6 | definition of "over-the-counter-drugs". For the purposes of | ||||||
7 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
8 | use that contains a label that identifies the product as a drug | ||||||
9 | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | ||||||
10 | label includes: | ||||||
11 | (A) A "Drug Facts" panel; or | ||||||
12 | (B) A statement of the "active ingredient(s)" with a | ||||||
13 | list of those ingredients contained in the compound, | ||||||
14 | substance or preparation.
| ||||||
15 | Beginning on the effective date of this amendatory Act of | ||||||
16 | the 98th General Assembly, "prescription and nonprescription | ||||||
17 | medicines and drugs" includes medical cannabis purchased from | ||||||
18 | a registered dispensing organization under the Compassionate | ||||||
19 | Use of Medical Cannabis Program Act. | ||||||
20 | As used in this Section, "adult use cannabis" means | ||||||
21 | cannabis subject to tax under the Cannabis Cultivation | ||||||
22 | Privilege Tax Law and the Cannabis Purchaser Excise Tax Law | ||||||
23 | and does not include cannabis subject to tax under the | ||||||
24 | Compassionate Use of Medical Cannabis Program Act. | ||||||
25 | (Source: P.A. 100-22, eff. 7-6-17; 101-363, eff. 8-9-19; | ||||||
26 | 101-593, eff. 12-4-19.)
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1 | ARTICLE 99. EFFECTIVE DATE | ||||||
2 | Section 99-99. Effective date. Article 5 of this Act takes | ||||||
3 | effect July 1, 2021. This Article and Article 10 of this Act | ||||||
4 | take effect upon becoming law.
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