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Rep. Marcus C. Evans, Jr.
Filed: 5/29/2021
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1 | | AMENDMENT TO SENATE BILL 58
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2 | | AMENDMENT NO. ______. Amend Senate Bill 58 by replacing |
3 | | everything after the enacting clause with the following:
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4 | | "Section 5. The Use Tax Act is amended by changing Section |
5 | | 2 as follows:
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6 | | (35 ILCS 105/2) (from Ch. 120, par. 439.2)
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7 | | Sec. 2. Definitions. |
8 | | "Use" means the exercise by any person of any right or |
9 | | power over
tangible personal property incident to the |
10 | | ownership of that property,
except that it does not include |
11 | | the sale of such property in any form as
tangible personal |
12 | | property in the regular course of business to the extent
that |
13 | | such property is not first subjected to a use for which it was
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14 | | purchased, and does not include the use of such property by its |
15 | | owner for
demonstration purposes: Provided that the property |
16 | | purchased is deemed to
be purchased for the purpose of resale, |
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1 | | despite first being used, to the
extent to which it is resold |
2 | | as an ingredient of an intentionally produced
product or |
3 | | by-product of manufacturing. "Use" does not mean the |
4 | | demonstration
use or interim use of tangible personal property |
5 | | by a retailer before he sells
that tangible personal property. |
6 | | For watercraft or aircraft, if the period of
demonstration use |
7 | | or interim use by the retailer exceeds 18 months,
the retailer
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8 | | shall pay on the retailers' original cost price the tax |
9 | | imposed by this Act,
and no credit for that tax is permitted if |
10 | | the watercraft or aircraft is
subsequently sold by the |
11 | | retailer. "Use" does not mean the physical
incorporation of |
12 | | tangible personal property, to the extent not first subjected
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13 | | to a use for which it was purchased, as an ingredient or |
14 | | constituent, into
other tangible personal property (a) which |
15 | | is sold in the regular course of
business or (b) which the |
16 | | person incorporating such ingredient or constituent
therein |
17 | | has undertaken at the time of such purchase to cause to be |
18 | | transported
in interstate commerce to destinations outside the |
19 | | State of Illinois: Provided
that the property purchased is |
20 | | deemed to be purchased for the purpose of
resale, despite |
21 | | first being used, to the extent to which it is resold as an
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22 | | ingredient of an intentionally produced product or by-product |
23 | | of manufacturing.
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24 | | "Watercraft" means a Class 2, Class 3, or Class 4 |
25 | | watercraft as defined in
Section 3-2 of the Boat Registration |
26 | | and Safety Act, a personal watercraft, or
any boat equipped |
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1 | | with an inboard motor.
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2 | | "Purchase at retail" means the acquisition of the |
3 | | ownership of or title
to tangible personal property through a |
4 | | sale at retail.
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5 | | "Purchaser" means anyone who, through a sale at retail, |
6 | | acquires the
ownership of tangible personal property for a |
7 | | valuable consideration.
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8 | | "Sale at retail" means any transfer of the ownership of or |
9 | | title to
tangible personal property to a purchaser, for the |
10 | | purpose of use, and not
for the purpose of resale in any form |
11 | | as tangible personal property to the
extent not first |
12 | | subjected to a use for which it was purchased, for a
valuable |
13 | | consideration: Provided that the property purchased is deemed |
14 | | to
be purchased for the purpose of resale, despite first being |
15 | | used, to the
extent to which it is resold as an ingredient of |
16 | | an intentionally produced
product or by-product of |
17 | | manufacturing. For this purpose, slag produced as
an incident |
18 | | to manufacturing pig iron or steel and sold is considered to be
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19 | | an intentionally produced by-product of manufacturing. "Sale |
20 | | at retail"
includes any such transfer made for resale unless |
21 | | made in compliance with
Section 2c of the Retailers' |
22 | | Occupation Tax Act, as incorporated by
reference into Section |
23 | | 12 of this Act. Transactions whereby the possession
of the |
24 | | property is transferred but the seller retains the title as |
25 | | security
for payment of the selling price are sales.
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26 | | "Sale at retail" shall also be construed to include any |
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1 | | Illinois
florist's sales transaction in which the purchase |
2 | | order is received in
Illinois by a florist and the sale is for |
3 | | use or consumption, but the
Illinois florist has a florist in |
4 | | another state deliver the property to the
purchaser or the |
5 | | purchaser's donee in such other state.
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6 | | Nonreusable tangible personal property that is used by |
7 | | persons engaged in
the business of operating a restaurant, |
8 | | cafeteria, or drive-in is a sale for
resale when it is |
9 | | transferred to customers in the ordinary course of business
as |
10 | | part of the sale of food or beverages and is used to deliver, |
11 | | package, or
consume food or beverages, regardless of where |
12 | | consumption of the food or
beverages occurs. Examples of those |
13 | | items include, but are not limited to
nonreusable, paper and |
14 | | plastic cups, plates, baskets, boxes, sleeves, buckets
or |
15 | | other containers, utensils, straws, placemats, napkins, doggie |
16 | | bags, and
wrapping or packaging
materials that are transferred |
17 | | to customers as part of the sale of food or
beverages in the |
18 | | ordinary course of business.
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19 | | The purchase, employment and transfer of such tangible |
20 | | personal property
as newsprint and ink for the primary purpose |
21 | | of conveying news (with or
without other information) is not a |
22 | | purchase, use or sale of tangible
personal property.
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23 | | "Selling price" means the consideration for a sale valued |
24 | | in money
whether received in money or otherwise, including |
25 | | cash, credits, property
other than as hereinafter provided, |
26 | | and services, but, prior to January 1, 2020 and beginning |
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1 | | again on January 1, 2022 , not including the
value of or credit |
2 | | given for traded-in tangible personal property where the
item |
3 | | that is traded-in is of like kind and character as that which |
4 | | is being
sold; beginning January 1, 2020 and until January 1, |
5 | | 2022 , "selling price" includes the portion of the value of or |
6 | | credit given for traded-in motor vehicles of the First |
7 | | Division as defined in Section 1-146 of the Illinois Vehicle |
8 | | Code of like kind and character as that which is being sold |
9 | | that exceeds $10,000. "Selling price" shall be determined |
10 | | without any deduction on account of the cost
of the property |
11 | | sold, the cost of materials used, labor or service cost or
any |
12 | | other expense whatsoever, but does not include interest or |
13 | | finance
charges which appear as separate items on the bill of |
14 | | sale or sales
contract nor charges that are added to prices by |
15 | | sellers on account of the
seller's tax liability under the |
16 | | Retailers' Occupation Tax Act, or on
account of the seller's |
17 | | duty to collect, from the purchaser, the tax that
is imposed by |
18 | | this Act, or, except as otherwise provided with respect to any |
19 | | cigarette tax imposed by a home rule unit, on account of the |
20 | | seller's tax liability under any local occupation tax |
21 | | administered by the Department, or, except as otherwise |
22 | | provided with respect to any cigarette tax imposed by a home |
23 | | rule unit on account of the seller's duty to collect, from the |
24 | | purchasers, the tax that is imposed under any local use tax |
25 | | administered by the Department. Effective December 1, 1985, |
26 | | "selling price"
shall include charges that are added to prices |
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1 | | by sellers on account of the
seller's tax liability under the |
2 | | Cigarette Tax Act, on account of the seller's
duty to collect, |
3 | | from the purchaser, the tax imposed under the Cigarette Use
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4 | | Tax Act, and on account of the seller's duty to collect, from |
5 | | the purchaser,
any cigarette tax imposed by a home rule unit.
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6 | | Notwithstanding any law to the contrary, for any motor |
7 | | vehicle, as defined in Section 1-146 of the Vehicle Code, that |
8 | | is sold on or after January 1, 2015 for the purpose of leasing |
9 | | the vehicle for a defined period that is longer than one year |
10 | | and (1) is a motor vehicle of the second division that: (A) is |
11 | | a self-contained motor vehicle designed or permanently |
12 | | converted to provide living quarters for recreational, |
13 | | camping, or travel use, with direct walk through access to the |
14 | | living quarters from the driver's seat; (B) is of the van |
15 | | configuration designed for the transportation of not less than |
16 | | 7 nor more than 16 passengers; or (C) has a gross vehicle |
17 | | weight rating of 8,000 pounds or less or (2) is a motor vehicle |
18 | | of the first division, "selling price" or "amount of sale" |
19 | | means the consideration received by the lessor pursuant to the |
20 | | lease contract, including amounts due at lease signing and all |
21 | | monthly or other regular payments charged over the term of the |
22 | | lease. Also included in the selling price is any amount |
23 | | received by the lessor from the lessee for the leased vehicle |
24 | | that is not calculated at the time the lease is executed, |
25 | | including, but not limited to, excess mileage charges and |
26 | | charges for excess wear and tear. For sales that occur in |
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1 | | Illinois, with respect to any amount received by the lessor |
2 | | from the lessee for the leased vehicle that is not calculated |
3 | | at the time the lease is executed, the lessor who purchased the |
4 | | motor vehicle does not incur the tax imposed by the Use Tax Act |
5 | | on those amounts, and the retailer who makes the retail sale of |
6 | | the motor vehicle to the lessor is not required to collect the |
7 | | tax imposed by this Act or to pay the tax imposed by the |
8 | | Retailers' Occupation Tax Act on those amounts. However, the |
9 | | lessor who purchased the motor vehicle assumes the liability |
10 | | for reporting and paying the tax on those amounts directly to |
11 | | the Department in the same form (Illinois Retailers' |
12 | | Occupation Tax, and local retailers' occupation taxes, if |
13 | | applicable) in which the retailer would have reported and paid |
14 | | such tax if the retailer had accounted for the tax to the |
15 | | Department. For amounts received by the lessor from the lessee |
16 | | that are not calculated at the time the lease is executed, the |
17 | | lessor must file the return and pay the tax to the Department |
18 | | by the due date otherwise required by this Act for returns |
19 | | other than transaction returns. If the retailer is entitled |
20 | | under this Act to a discount for collecting and remitting the |
21 | | tax imposed under this Act to the Department with respect to |
22 | | the sale of the motor vehicle to the lessor, then the right to |
23 | | the discount provided in this Act shall be transferred to the |
24 | | lessor with respect to the tax paid by the lessor for any |
25 | | amount received by the lessor from the lessee for the leased |
26 | | vehicle that is not calculated at the time the lease is |
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1 | | executed; provided that the discount is only allowed if the |
2 | | return is timely filed and for amounts timely paid. The |
3 | | "selling price" of a motor vehicle that is sold on or after |
4 | | January 1, 2015 for the purpose of leasing for a defined period |
5 | | of longer than one year shall not be reduced by the value of or |
6 | | credit given for traded-in tangible personal property owned by |
7 | | the lessor, nor shall it be reduced by the value of or credit |
8 | | given for traded-in tangible personal property owned by the |
9 | | lessee, regardless of whether the trade-in value thereof is |
10 | | assigned by the lessee to the lessor. In the case of a motor |
11 | | vehicle that is sold for the purpose of leasing for a defined |
12 | | period of longer than one year, the sale occurs at the time of |
13 | | the delivery of the vehicle, regardless of the due date of any |
14 | | lease payments. A lessor who incurs a Retailers' Occupation |
15 | | Tax liability on the sale of a motor vehicle coming off lease |
16 | | may not take a credit against that liability for the Use Tax |
17 | | the lessor paid upon the purchase of the motor vehicle (or for |
18 | | any tax the lessor paid with respect to any amount received by |
19 | | the lessor from the lessee for the leased vehicle that was not |
20 | | calculated at the time the lease was executed) if the selling |
21 | | price of the motor vehicle at the time of purchase was |
22 | | calculated using the definition of "selling price" as defined |
23 | | in this paragraph. Notwithstanding any other provision of this |
24 | | Act to the contrary, lessors shall file all returns and make |
25 | | all payments required under this paragraph to the Department |
26 | | by electronic means in the manner and form as required by the |
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1 | | Department. This paragraph does not apply to leases of motor |
2 | | vehicles for which, at the time the lease is entered into, the |
3 | | term of the lease is not a defined period, including leases |
4 | | with a defined initial period with the option to continue the |
5 | | lease on a month-to-month or other basis beyond the initial |
6 | | defined period. |
7 | | The phrase "like kind and character" shall be liberally |
8 | | construed
(including but not limited to any form of motor |
9 | | vehicle for any form of
motor vehicle, or any kind of farm or |
10 | | agricultural implement for any other
kind of farm or |
11 | | agricultural implement), while not including a kind of item
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12 | | which, if sold at retail by that retailer, would be exempt from |
13 | | retailers'
occupation tax and use tax as an isolated or |
14 | | occasional sale.
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15 | | "Department" means the Department of Revenue.
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16 | | "Person" means any natural individual, firm, partnership, |
17 | | association,
joint stock company, joint adventure, public or |
18 | | private corporation, limited
liability company, or a
receiver, |
19 | | executor, trustee, guardian or other representative appointed
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20 | | by order of any court.
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21 | | "Retailer" means and includes every person engaged in the |
22 | | business of
making sales at retail as defined in this Section.
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23 | | A person who holds himself or herself out as being engaged |
24 | | (or who habitually
engages) in selling tangible personal |
25 | | property at retail is a retailer
hereunder with respect to |
26 | | such sales (and not primarily in a service
occupation) |
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1 | | notwithstanding the fact that such person designs and produces
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2 | | such tangible personal property on special order for the |
3 | | purchaser and in
such a way as to render the property of value |
4 | | only to such purchaser, if
such tangible personal property so |
5 | | produced on special order serves
substantially the same |
6 | | function as stock or standard items of tangible
personal |
7 | | property that are sold at retail.
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8 | | A person whose activities are organized and conducted |
9 | | primarily as a
not-for-profit service enterprise, and who |
10 | | engages in selling tangible
personal property at retail |
11 | | (whether to the public or merely to members and
their guests) |
12 | | is a retailer with respect to such transactions, excepting
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13 | | only a person organized and operated exclusively for |
14 | | charitable, religious
or educational purposes either (1), to |
15 | | the extent of sales by such person
to its members, students, |
16 | | patients or inmates of tangible personal property
to be used |
17 | | primarily for the purposes of such person, or (2), to the |
18 | | extent
of sales by such person of tangible personal property |
19 | | which is not sold or
offered for sale by persons organized for |
20 | | profit. The selling of school
books and school supplies by |
21 | | schools at retail to students is not
"primarily for the |
22 | | purposes of" the school which does such selling. This
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23 | | paragraph does not apply to nor subject to taxation occasional |
24 | | dinners,
social or similar activities of a person organized |
25 | | and operated exclusively
for charitable, religious or |
26 | | educational purposes, whether or not such
activities are open |
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1 | | to the public.
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2 | | A person who is the recipient of a grant or contract under |
3 | | Title VII of
the Older Americans Act of 1965 (P.L. 92-258) and |
4 | | serves meals to
participants in the federal Nutrition Program |
5 | | for the Elderly in return for
contributions established in |
6 | | amount by the individual participant pursuant
to a schedule of |
7 | | suggested fees as provided for in the federal Act is not a
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8 | | retailer under this Act with respect to such transactions.
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9 | | Persons who engage in the business of transferring |
10 | | tangible personal
property upon the redemption of trading |
11 | | stamps are retailers hereunder when
engaged in such business.
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12 | | The isolated or occasional sale of tangible personal |
13 | | property at retail
by a person who does not hold himself out as |
14 | | being engaged (or who does not
habitually engage) in selling |
15 | | such tangible personal property at retail or
a sale through a |
16 | | bulk vending machine does not make such person a retailer
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17 | | hereunder. However, any person who is engaged in a business |
18 | | which is not
subject to the tax imposed by the Retailers' |
19 | | Occupation Tax Act because
of involving the sale of or a |
20 | | contract to sell real estate or a
construction contract to |
21 | | improve real estate, but who, in the course of
conducting such |
22 | | business, transfers tangible personal property to users or
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23 | | consumers in the finished form in which it was purchased, and |
24 | | which does
not become real estate, under any provision of a |
25 | | construction contract or
real estate sale or real estate sales |
26 | | agreement entered into with some
other person arising out of |
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1 | | or because of such nontaxable business, is a
retailer to the |
2 | | extent of the value of the tangible personal property so
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3 | | transferred. If, in such transaction, a separate charge is |
4 | | made for the
tangible personal property so transferred, the |
5 | | value of such property, for
the purposes of this Act, is the |
6 | | amount so separately charged, but not less
than the cost of |
7 | | such property to the transferor; if no separate charge is
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8 | | made, the value of such property, for the purposes of this Act, |
9 | | is the cost
to the transferor of such tangible personal |
10 | | property.
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11 | | "Retailer maintaining a place of business in this State", |
12 | | or any like
term, means and includes any of the following |
13 | | retailers:
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14 | | (1) A retailer having or maintaining within this |
15 | | State, directly or by
a subsidiary, an office, |
16 | | distribution house, sales house, warehouse or other
place |
17 | | of business, or any agent or other representative |
18 | | operating within this
State under the authority of the |
19 | | retailer or its subsidiary, irrespective of
whether such |
20 | | place of business or agent or other representative is |
21 | | located here
permanently or temporarily, or whether such |
22 | | retailer or subsidiary is licensed
to do business in this |
23 | | State. However, the ownership of property that is
located |
24 | | at the premises of a printer with which the retailer has |
25 | | contracted for
printing and that consists of the final |
26 | | printed product, property that becomes
a part of the final |
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1 | | printed product, or copy from which the printed product is
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2 | | produced shall not result in the retailer being deemed to |
3 | | have or maintain an
office, distribution house, sales |
4 | | house, warehouse, or other place of business
within this |
5 | | State. |
6 | | (1.1) A retailer having a contract with a person |
7 | | located in this State under which the person, for a |
8 | | commission or other consideration based upon the sale of |
9 | | tangible personal property by the retailer, directly or |
10 | | indirectly refers potential customers to the retailer by |
11 | | providing to the potential customers a promotional code or |
12 | | other mechanism that allows the retailer to track |
13 | | purchases referred by such persons. Examples of mechanisms |
14 | | that allow the retailer to track purchases referred by |
15 | | such persons include but are not limited to the use of a |
16 | | link on the person's Internet website, promotional codes |
17 | | distributed through the person's hand-delivered or mailed |
18 | | material, and promotional codes distributed by the person |
19 | | through radio or other broadcast media. The provisions of |
20 | | this paragraph (1.1) shall apply only if the cumulative |
21 | | gross receipts from sales of tangible personal property by |
22 | | the retailer to customers who are referred to the retailer |
23 | | by all persons in this State under such contracts exceed |
24 | | $10,000 during the preceding 4 quarterly periods ending on |
25 | | the last day of March, June, September, and December. A |
26 | | retailer meeting the requirements of this paragraph (1.1) |
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1 | | shall be presumed to be maintaining a place of business in |
2 | | this State but may rebut this presumption by submitting |
3 | | proof that the referrals or other activities pursued |
4 | | within this State by such persons were not sufficient to |
5 | | meet the nexus standards of the United States Constitution |
6 | | during the preceding 4 quarterly periods. |
7 | | (1.2) Beginning July 1, 2011, a retailer having a |
8 | | contract with a person located in this State under which: |
9 | | (A) the retailer sells the same or substantially |
10 | | similar line of products as the person located in this |
11 | | State and does so using an identical or substantially |
12 | | similar name, trade name, or trademark as the person |
13 | | located in this State; and |
14 | | (B) the retailer provides a commission or other |
15 | | consideration to the person located in this State |
16 | | based upon the sale of tangible personal property by |
17 | | the retailer. |
18 | | The provisions of this paragraph (1.2) shall apply |
19 | | only if the cumulative gross receipts from sales of |
20 | | tangible personal property by the retailer to customers in |
21 | | this State under all such contracts exceed $10,000 during |
22 | | the preceding 4 quarterly periods ending on the last day |
23 | | of March, June, September, and December.
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24 | | (2) (Blank).
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25 | | (3) (Blank).
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26 | | (4) (Blank).
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1 | | (5) (Blank).
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2 | | (6) (Blank).
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3 | | (7) (Blank).
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4 | | (8) (Blank).
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5 | | (9) Beginning October 1, 2018, a retailer making sales |
6 | | of tangible personal property to purchasers in Illinois |
7 | | from outside of Illinois if: |
8 | | (A) the cumulative gross receipts from sales of |
9 | | tangible personal property to purchasers in Illinois |
10 | | are $100,000 or more; or |
11 | | (B) the retailer enters into 200 or more separate |
12 | | transactions for the sale of tangible personal |
13 | | property to purchasers in Illinois. |
14 | | The retailer shall determine on a quarterly basis, |
15 | | ending on the last day of March, June, September, and |
16 | | December, whether he or she meets the criteria of either |
17 | | subparagraph (A) or (B) of this paragraph (9) for the |
18 | | preceding 12-month period. If the retailer meets the |
19 | | threshold of either subparagraph (A) or (B) for a 12-month |
20 | | period, he or she is considered a retailer maintaining a |
21 | | place of business in this State and is required to collect |
22 | | and remit the tax imposed under this Act and file returns |
23 | | for one year. At the end of that one-year period, the |
24 | | retailer shall determine whether he or she met the |
25 | | threshold of either subparagraph (A) or (B) during the |
26 | | preceding 12-month period. If the retailer met the |
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1 | | criteria in either subparagraph (A) or (B) for the |
2 | | preceding 12-month period, he or she is considered a |
3 | | retailer maintaining a place of business in this State and |
4 | | is required to collect and remit the tax imposed under |
5 | | this Act and file returns for the subsequent year. If at |
6 | | the end of a one-year period a retailer that was required |
7 | | to collect and remit the tax imposed under this Act |
8 | | determines that he or she did not meet the threshold in |
9 | | either subparagraph (A) or (B) during the preceding |
10 | | 12-month period, the retailer shall subsequently determine |
11 | | on a quarterly basis, ending on the last day of March, |
12 | | June, September, and December, whether he or she meets the |
13 | | threshold of either subparagraph (A) or (B) for the |
14 | | preceding 12-month period. |
15 | | Beginning January 1, 2020, neither the gross receipts |
16 | | from nor the number of separate transactions for sales of |
17 | | tangible personal property to purchasers in Illinois that |
18 | | a retailer makes through a marketplace facilitator and for |
19 | | which the retailer has received a certification from the |
20 | | marketplace facilitator pursuant to Section 2d of this Act |
21 | | shall be included for purposes of determining whether he |
22 | | or she has met the thresholds of this paragraph (9). |
23 | | (10) Beginning January 1, 2020, a marketplace |
24 | | facilitator that meets a threshold set forth in subsection |
25 | | (b) of Section 2d of this Act. |
26 | | "Bulk vending machine" means a vending machine,
containing |
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1 | | unsorted confections, nuts, toys, or other items designed
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2 | | primarily to be used or played with by children
which, when a |
3 | | coin or coins of a denomination not larger than $0.50 are |
4 | | inserted, are dispensed in equal portions, at random and
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5 | | without selection by the customer.
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6 | | (Source: P.A. 100-587, eff. 6-4-18; 101-9, eff. 6-5-19; |
7 | | 101-31, eff. 1-1-20; 101-604, eff. 1-1-20.)
|
8 | | Section 10. The Retailers' Occupation Tax Act is amended |
9 | | by changing Section 1 as follows:
|
10 | | (35 ILCS 120/1) (from Ch. 120, par. 440)
|
11 | | Sec. 1. Definitions. "Sale at retail" means any transfer |
12 | | of the
ownership of or title to
tangible personal property to a |
13 | | purchaser, for the purpose of use or
consumption, and not for |
14 | | the purpose of resale in any form as tangible
personal |
15 | | property to the extent not first subjected to a use for which |
16 | | it
was purchased, for a valuable consideration: Provided that |
17 | | the property
purchased is deemed to be purchased for the |
18 | | purpose of resale, despite
first being used, to the extent to |
19 | | which it is resold as an ingredient of
an intentionally |
20 | | produced product or byproduct of manufacturing. For this
|
21 | | purpose, slag produced as an incident to manufacturing pig |
22 | | iron or steel
and sold is considered to be an intentionally |
23 | | produced byproduct of
manufacturing. Transactions whereby the |
24 | | possession of the property is
transferred but the seller |
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1 | | retains the title as security for payment of the
selling price |
2 | | shall be deemed to be sales.
|
3 | | "Sale at retail" shall be construed to include any |
4 | | transfer of the
ownership of or title to tangible personal |
5 | | property to a purchaser, for use
or consumption by any other |
6 | | person to whom such purchaser may transfer the
tangible |
7 | | personal property without a valuable consideration, and to |
8 | | include
any transfer, whether made for or without a valuable |
9 | | consideration, for
resale in any form as tangible personal |
10 | | property unless made in compliance
with Section 2c of this |
11 | | Act.
|
12 | | Sales of tangible personal property, which property, to |
13 | | the extent not
first subjected to a use for which it was |
14 | | purchased, as an ingredient or
constituent, goes into and |
15 | | forms a part of tangible personal property
subsequently the |
16 | | subject of a "Sale at retail", are not sales at retail as
|
17 | | defined in this Act: Provided that the property purchased is |
18 | | deemed to be
purchased for the purpose of resale, despite |
19 | | first being used, to the
extent to which it is resold as an |
20 | | ingredient of an intentionally produced
product or byproduct |
21 | | of manufacturing.
|
22 | | "Sale at retail" shall be construed to include any |
23 | | Illinois florist's
sales transaction in which the purchase |
24 | | order is received in Illinois by a
florist and the sale is for |
25 | | use or consumption, but the Illinois florist
has a florist in |
26 | | another state deliver the property to the purchaser or the
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1 | | purchaser's donee in such other state.
|
2 | | Nonreusable tangible personal property that is used by |
3 | | persons engaged in
the business of operating a restaurant, |
4 | | cafeteria, or drive-in is a sale for
resale when it is |
5 | | transferred to customers in the ordinary course of business
as |
6 | | part of the sale of food or beverages and is used to deliver, |
7 | | package, or
consume food or beverages, regardless of where |
8 | | consumption of the food or
beverages occurs. Examples of those |
9 | | items include, but are not limited to
nonreusable, paper and |
10 | | plastic cups, plates, baskets, boxes, sleeves, buckets
or |
11 | | other containers, utensils, straws, placemats, napkins, doggie |
12 | | bags, and
wrapping or packaging
materials that are transferred |
13 | | to customers as part of the sale of food or
beverages in the |
14 | | ordinary course of business.
|
15 | | The purchase, employment and transfer of such tangible |
16 | | personal property
as newsprint and ink for the primary purpose |
17 | | of conveying news (with or
without other information) is not a |
18 | | purchase, use or sale of tangible
personal property.
|
19 | | A person whose activities are organized and conducted |
20 | | primarily as a
not-for-profit service enterprise, and who |
21 | | engages in selling tangible
personal property at retail |
22 | | (whether to the public or merely to members and
their guests) |
23 | | is engaged in the business of selling tangible personal
|
24 | | property at retail with respect to such transactions, |
25 | | excepting only a
person organized and operated exclusively for |
26 | | charitable, religious or
educational purposes either (1), to |
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1 | | the extent of sales by such person to
its members, students, |
2 | | patients or inmates of tangible personal property to
be used |
3 | | primarily for the purposes of such person, or (2), to the |
4 | | extent of
sales by such person of tangible personal property |
5 | | which is not sold or
offered for sale by persons organized for |
6 | | profit. The selling of school
books and school supplies by |
7 | | schools at retail to students is not
"primarily for the |
8 | | purposes of" the school which does such selling. The
|
9 | | provisions of this paragraph shall not apply to nor subject to |
10 | | taxation
occasional dinners, socials or similar activities of |
11 | | a person organized and
operated exclusively for charitable, |
12 | | religious or educational purposes,
whether or not such |
13 | | activities are open to the public.
|
14 | | A person who is the recipient of a grant or contract under |
15 | | Title VII of
the Older Americans Act of 1965 (P.L. 92-258) and |
16 | | serves meals to
participants in the federal Nutrition Program |
17 | | for the Elderly in return for
contributions established in |
18 | | amount by the individual participant pursuant
to a schedule of |
19 | | suggested fees as provided for in the federal Act is not
|
20 | | engaged in the business of selling tangible personal property |
21 | | at retail
with respect to such transactions.
|
22 | | "Purchaser" means anyone who, through a sale at retail, |
23 | | acquires the
ownership of or title to tangible personal |
24 | | property for a valuable
consideration.
|
25 | | "Reseller of motor fuel" means any person engaged in the |
26 | | business of selling
or delivering or transferring title of |
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1 | | motor fuel to another person
other than for use or |
2 | | consumption.
No person shall act as a reseller of motor fuel |
3 | | within this State without
first being registered as a reseller |
4 | | pursuant to Section 2c or a retailer
pursuant to Section 2a.
|
5 | | "Selling price" or the "amount of sale" means the |
6 | | consideration for a
sale valued in money whether received in |
7 | | money or otherwise, including
cash, credits, property, other |
8 | | than as hereinafter provided, and services,
but, prior to |
9 | | January 1, 2020 and beginning again on January 1, 2022 , not |
10 | | including the value of or credit given for traded-in tangible
|
11 | | personal property where the item that is traded-in is of like |
12 | | kind and
character as that which is being sold; beginning |
13 | | January 1, 2020 and until January 1, 2022 , "selling price" |
14 | | includes the portion of the value of or credit given for |
15 | | traded-in motor vehicles of the First Division as defined in |
16 | | Section 1-146 of the Illinois Vehicle Code of like kind and |
17 | | character as that which is being sold that exceeds $10,000. |
18 | | "Selling price" shall be determined without any
deduction on |
19 | | account of the cost of the property sold, the cost of
materials |
20 | | used, labor or service cost or any other expense whatsoever, |
21 | | but
does not include charges that are added to prices by |
22 | | sellers on account of
the seller's tax liability under this |
23 | | Act, or on account of the seller's
duty to collect, from the |
24 | | purchaser, the tax that is imposed by the Use Tax
Act, or, |
25 | | except as otherwise provided with respect to any cigarette tax |
26 | | imposed by a home rule unit, on account of the seller's tax |
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1 | | liability under any local occupation tax administered by the |
2 | | Department, or, except as otherwise provided with respect to |
3 | | any cigarette tax imposed by a home rule unit on account of the |
4 | | seller's duty to collect, from the purchasers, the tax that is |
5 | | imposed under any local use tax administered by the |
6 | | Department.
Effective December 1, 1985, "selling price" shall |
7 | | include charges that
are added to prices by sellers on account |
8 | | of the seller's
tax liability under the Cigarette Tax Act, on |
9 | | account of the sellers'
duty to collect, from the purchaser, |
10 | | the tax imposed under the Cigarette
Use Tax Act, and on account |
11 | | of the seller's duty to collect, from the
purchaser, any |
12 | | cigarette tax imposed by a home rule unit.
|
13 | | Notwithstanding any law to the contrary, for any motor |
14 | | vehicle, as defined in Section 1-146 of the Vehicle Code, that |
15 | | is sold on or after January 1, 2015 for the purpose of leasing |
16 | | the vehicle for a defined period that is longer than one year |
17 | | and (1) is a motor vehicle of the second division that: (A) is |
18 | | a self-contained motor vehicle designed or permanently |
19 | | converted to provide living quarters for recreational, |
20 | | camping, or travel use, with direct walk through access to the |
21 | | living quarters from the driver's seat; (B) is of the van |
22 | | configuration designed for the transportation of not less than |
23 | | 7 nor more than 16 passengers; or (C) has a gross vehicle |
24 | | weight rating of 8,000 pounds or less or (2) is a motor vehicle |
25 | | of the first division, "selling price" or "amount of sale" |
26 | | means the consideration received by the lessor pursuant to the |
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1 | | lease contract, including amounts due at lease signing and all |
2 | | monthly or other regular payments charged over the term of the |
3 | | lease. Also included in the selling price is any amount |
4 | | received by the lessor from the lessee for the leased vehicle |
5 | | that is not calculated at the time the lease is executed, |
6 | | including, but not limited to, excess mileage charges and |
7 | | charges for excess wear and tear. For sales that occur in |
8 | | Illinois, with respect to any amount received by the lessor |
9 | | from the lessee for the leased vehicle that is not calculated |
10 | | at the time the lease is executed, the lessor who purchased the |
11 | | motor vehicle does not incur the tax imposed by the Use Tax Act |
12 | | on those amounts, and the retailer who makes the retail sale of |
13 | | the motor vehicle to the lessor is not required to collect the |
14 | | tax imposed by the Use Tax Act or to pay the tax imposed by |
15 | | this Act on those amounts. However, the lessor who purchased |
16 | | the motor vehicle assumes the liability for reporting and |
17 | | paying the tax on those amounts directly to the Department in |
18 | | the same form (Illinois Retailers' Occupation Tax, and local |
19 | | retailers' occupation taxes, if applicable) in which the |
20 | | retailer would have reported and paid such tax if the retailer |
21 | | had accounted for the tax to the Department. For amounts |
22 | | received by the lessor from the lessee that are not calculated |
23 | | at the time the lease is executed, the lessor must file the |
24 | | return and pay the tax to the Department by the due date |
25 | | otherwise required by this Act for returns other than |
26 | | transaction returns. If the retailer is entitled under this |
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1 | | Act to a discount for collecting and remitting the tax imposed |
2 | | under this Act to the Department with respect to the sale of |
3 | | the motor vehicle to the lessor, then the right to the discount |
4 | | provided in this Act shall be transferred to the lessor with |
5 | | respect to the tax paid by the lessor for any amount received |
6 | | by the lessor from the lessee for the leased vehicle that is |
7 | | not calculated at the time the lease is executed; provided |
8 | | that the discount is only allowed if the return is timely filed |
9 | | and for amounts timely paid. The "selling price" of a motor |
10 | | vehicle that is sold on or after January 1, 2015 for the |
11 | | purpose of leasing for a defined period of longer than one year |
12 | | shall not be reduced by the value of or credit given for |
13 | | traded-in tangible personal property owned by the lessor, nor |
14 | | shall it be reduced by the value of or credit given for |
15 | | traded-in tangible personal property owned by the lessee, |
16 | | regardless of whether the trade-in value thereof is assigned |
17 | | by the lessee to the lessor. In the case of a motor vehicle |
18 | | that is sold for the purpose of leasing for a defined period of |
19 | | longer than one year, the sale occurs at the time of the |
20 | | delivery of the vehicle, regardless of the due date of any |
21 | | lease payments. A lessor who incurs a Retailers' Occupation |
22 | | Tax liability on the sale of a motor vehicle coming off lease |
23 | | may not take a credit against that liability for the Use Tax |
24 | | the lessor paid upon the purchase of the motor vehicle (or for |
25 | | any tax the lessor paid with respect to any amount received by |
26 | | the lessor from the lessee for the leased vehicle that was not |
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1 | | calculated at the time the lease was executed) if the selling |
2 | | price of the motor vehicle at the time of purchase was |
3 | | calculated using the definition of "selling price" as defined |
4 | | in this paragraph.
Notwithstanding any other provision of this |
5 | | Act to the contrary, lessors shall file all returns and make |
6 | | all payments required under this paragraph to the Department |
7 | | by electronic means in the manner and form as required by the |
8 | | Department. This paragraph does not apply to leases of motor |
9 | | vehicles for which, at the time the lease is entered into, the |
10 | | term of the lease is not a defined period, including leases |
11 | | with a defined initial period with the option to continue the |
12 | | lease on a month-to-month or other basis beyond the initial |
13 | | defined period. |
14 | | The phrase "like kind and character" shall be liberally |
15 | | construed
(including but not limited to any form of motor |
16 | | vehicle for any form of
motor vehicle, or any kind of farm or |
17 | | agricultural implement for any other
kind of farm or |
18 | | agricultural implement), while not including a kind of item
|
19 | | which, if sold at retail by that retailer, would be exempt from |
20 | | retailers'
occupation tax and use tax as an isolated or |
21 | | occasional sale.
|
22 | | "Gross receipts" from the sales of tangible personal |
23 | | property at retail
means the total selling price or the amount |
24 | | of such sales, as hereinbefore
defined. In the case of charge |
25 | | and time sales, the amount thereof shall be
included only as |
26 | | and when payments are received by the seller.
Receipts or |
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1 | | other consideration derived by a seller from
the sale, |
2 | | transfer or assignment of accounts receivable to a wholly |
3 | | owned
subsidiary will not be deemed payments prior to the time |
4 | | the purchaser
makes payment on such accounts.
|
5 | | "Department" means the Department of Revenue.
|
6 | | "Person" means any natural individual, firm, partnership, |
7 | | association,
joint stock company, joint adventure, public or |
8 | | private corporation, limited
liability company, or a receiver, |
9 | | executor, trustee, guardian or other
representative appointed |
10 | | by order of any court.
|
11 | | The isolated or occasional sale of tangible personal |
12 | | property at retail
by a person who does not hold himself out as |
13 | | being engaged (or who does not
habitually engage) in selling |
14 | | such tangible personal property at retail, or
a sale through a |
15 | | bulk vending machine, does not constitute engaging in a
|
16 | | business of selling such tangible personal property at retail |
17 | | within the
meaning of this Act; provided that any person who is |
18 | | engaged in a business
which is not subject to the tax imposed |
19 | | by this Act because of involving
the sale of or a contract to |
20 | | sell real estate or a construction contract to
improve real |
21 | | estate or a construction contract to engineer, install, and
|
22 | | maintain an integrated system of products, but who, in the |
23 | | course of
conducting such business,
transfers tangible |
24 | | personal property to users or consumers in the finished
form |
25 | | in which it was purchased, and which does not become real |
26 | | estate or was
not engineered and installed, under any |
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1 | | provision of a construction contract or
real estate sale or |
2 | | real estate sales agreement entered into with some other
|
3 | | person arising out of or because of such nontaxable business, |
4 | | is engaged in the
business of selling tangible personal |
5 | | property at retail to the extent of the
value of the tangible |
6 | | personal property so transferred. If, in such a
transaction, a |
7 | | separate charge is made for the tangible personal property so
|
8 | | transferred, the value of such property, for the purpose of |
9 | | this Act, shall be
the amount so separately charged, but not |
10 | | less than the cost of such property
to the transferor; if no |
11 | | separate charge is made, the value of such property,
for the |
12 | | purposes of this Act, is the cost to the transferor of such |
13 | | tangible
personal property. Construction contracts for the |
14 | | improvement of real estate
consisting of engineering, |
15 | | installation, and maintenance of voice, data, video,
security, |
16 | | and all telecommunication systems do not constitute engaging |
17 | | in a
business of selling tangible personal property at retail |
18 | | within the meaning of
this Act if they are sold at one |
19 | | specified contract price.
|
20 | | A person who holds himself or herself out as being engaged |
21 | | (or who habitually
engages) in selling tangible personal |
22 | | property at retail is a person
engaged in the business of |
23 | | selling tangible personal property at retail
hereunder with |
24 | | respect to such sales (and not primarily in a service
|
25 | | occupation) notwithstanding the fact that such person designs |
26 | | and produces
such tangible personal property on special order |
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1 | | for the purchaser and in
such a way as to render the property |
2 | | of value only to such purchaser, if
such tangible personal |
3 | | property so produced on special order serves
substantially the |
4 | | same function as stock or standard items of tangible
personal |
5 | | property that are sold at retail.
|
6 | | Persons who engage in the business of transferring |
7 | | tangible personal
property upon the redemption of trading |
8 | | stamps are engaged in the business
of selling such property at |
9 | | retail and shall be liable for and shall pay
the tax imposed by |
10 | | this Act on the basis of the retail value of the
property |
11 | | transferred upon redemption of such stamps.
|
12 | | "Bulk vending machine" means a vending machine,
containing |
13 | | unsorted confections, nuts, toys, or other items designed
|
14 | | primarily to be used or played with by children
which, when a |
15 | | coin or coins of a denomination not larger than $0.50 are
|
16 | | inserted, are dispensed in equal portions, at random and
|
17 | | without selection by the customer.
|
18 | | "Remote retailer" means a retailer that does not maintain |
19 | | within this State, directly or by a subsidiary, an office, |
20 | | distribution house, sales house, warehouse or other place of |
21 | | business, or any agent or other representative operating |
22 | | within this State under the authority of the retailer or its |
23 | | subsidiary, irrespective of whether such place of business or |
24 | | agent is located here permanently or temporarily or whether |
25 | | such retailer or subsidiary is licensed to do business in this |
26 | | State. |
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1 | | "Marketplace" means a physical or electronic place, forum, |
2 | | platform, application, or other method by which a marketplace |
3 | | seller sells or offers to sell items. |
4 | | "Marketplace facilitator" means a person who, pursuant to |
5 | | an agreement with an unrelated third-party marketplace seller, |
6 | | directly or indirectly through one or more affiliates |
7 | | facilitates a retail sale by an unrelated third party |
8 | | marketplace seller by: |
9 | | (1) listing or advertising for sale by the marketplace |
10 | | seller in a marketplace, tangible personal property that |
11 | | is subject to tax under this Act; and |
12 | | (2) either directly or indirectly, through agreements |
13 | | or arrangements with third parties, collecting payment |
14 | | from the customer and transmitting that payment to the |
15 | | marketplace seller regardless of whether the marketplace |
16 | | facilitator receives compensation or other consideration |
17 | | in exchange for its services. |
18 | | A person who provides advertising services, including |
19 | | listing products for sale, is not considered a marketplace |
20 | | facilitator, so long as the advertising service platform or |
21 | | forum does not engage, directly or indirectly through one or |
22 | | more affiliated persons, in the activities described in |
23 | | paragraph (2) of this definition of "marketplace facilitator". |
24 | | "Marketplace seller" means a person that makes sales |
25 | | through a marketplace operated by an unrelated third party |
26 | | marketplace facilitator. |
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1 | | (Source: P.A. 101-31, eff. 6-28-19; 101-604, eff. 1-1-20.)
|
2 | | Section 15. The Illinois Vehicle Code is amended by |
3 | | changing Sections 3-819, 3-821, and 3-1001 and by adding |
4 | | Section 1-216.5 as follows: |
5 | | (625 ILCS 5/1-216.5 new) |
6 | | Sec. 1-216.5. Utility trailer. A trailer, as defined in |
7 | | Section 1-209 of this Code, consisting of only one axle, |
8 | | weighing under 2,000 pounds, and used primarily for personal |
9 | | or individual use and not commercially used nor owned by a |
10 | | commercial business.
|
11 | | (625 ILCS 5/3-819) (from Ch. 95 1/2, par. 3-819)
|
12 | | Sec. 3-819. Trailer; Flat weight tax.
|
13 | | (a) Farm Trailer. Any farm trailer drawn by a motor |
14 | | vehicle of the
second division registered under paragraph (a) |
15 | | or (c) of Section 3-815 and
used exclusively by the owner for |
16 | | his own agricultural, horticultural or
livestock raising |
17 | | operations and not used for hire, or any farm trailer
utilized |
18 | | only in the transportation for-hire of seasonal, fresh, |
19 | | perishable
fruit or vegetables from farm to the point of first |
20 | | processing, and any
trailer used with a farm tractor that is |
21 | | not an implement of husbandry may
be registered under this |
22 | | paragraph in lieu of registration under paragraph
(b) of this |
23 | | Section upon the filing of a proper application and the |
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1 | | payment
of the $10 registration fee and the highway use tax |
2 | | herein for use of the
public highways of this State, at the |
3 | | following rates which include the $10
registration fee:
|
|
4 | | SCHEDULE OF FEES AND TAXES |
|
5 | | Gross Weight in Lbs. |
Class |
Total Amount |
|
6 | | Including Vehicle |
|
each |
|
7 | | and Maximum Load |
|
Fiscal Year |
|
8 | | 10,000 lbs. or less |
VDD |
$160 |
|
9 | | 10,001 to 14,000 lbs. |
VDE |
206 |
|
10 | | 14,001 to 20,000 lbs. |
VDG |
266 |
|
11 | | 20,001 to 28,000 lbs. |
VDJ |
478 |
|
12 | | 28,001 to 36,000 lbs. |
VDL |
750 |
|
13 | | An owner may only apply for and receive 2 two farm trailer
|
14 | | registrations.
|
15 | | (b) All other owners of trailers, other than apportionable |
16 | | trailers
registered under Section 3-402.1 of this Code, used |
17 | | with a motor vehicle on
the public highways, shall pay to the |
18 | | Secretary of State for each
registration year a flat weight |
19 | | tax, for the use of the public highways
of this State, at the |
20 | | following rates (which includes the registration
fee of $10 |
21 | | required by Section 3-813):
|
|
22 | | SCHEDULE OF TRAILER FLAT |
|
23 | | WEIGHT TAX REQUIRED |
|
24 | | BY LAW |
|
25 | | Gross Weight in Lbs. |
|
Total Fees |
|
26 | | Including Vehicle and |
|
each |
|
|
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1 | | Maximum Load |
Class |
Fiscal Year |
|
2 | | 2,000 lbs. and less | UT | $36 |
|
3 | | 3,000 lbs. and more than 2,000 less |
TA |
$36 $118 |
|
4 | | 5,000 lbs. and more than 3,000 |
TB |
154 |
|
5 | | 8,000 lbs. and more than 5,000 |
TC |
158 |
|
6 | | 10,000 lbs. and more than 8,000 |
TD |
206 |
|
7 | | 14,000 lbs. and more than 10,000 |
TE |
270 |
|
8 | | 20,000 lbs. and more than 14,000 |
TG |
358 |
|
9 | | 32,000 lbs. and more than 20,000 |
TK |
822 |
|
10 | | 36,000 lbs. and more than 32,000 |
TL |
1,182 |
|
11 | | 40,000 lbs. and more than 36,000 |
TN |
1,602 |
|
12 | | Of the fees collected under this subsection, other than |
13 | | the fee collected for a Class UT or TA trailer, $1 of the fees |
14 | | shall be deposited into the Secretary of State Special |
15 | | Services Fund and $99 of the additional fees shall be |
16 | | deposited into the Road Fund. |
17 | | (c) The number of axles necessary to carry the maximum |
18 | | load provided
shall be determined from Chapter 15 of this |
19 | | Code.
|
20 | | (Source: P.A. 101-32, eff. 6-28-19.)
|
21 | | (625 ILCS 5/3-821) (from Ch. 95 1/2, par. 3-821)
|
22 | | Sec. 3-821. Miscellaneous registration and title fees.
|
23 | | (a) Except as provided under subsection (h), the fee to be |
24 | | paid to the Secretary of State for the following
certificates, |
25 | | registrations or evidences of proper registration, or for
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1 | | corrected or duplicate documents shall be in accordance with |
2 | | the following
schedule:
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3 | | Certificate of Title, except for an all-terrain |
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4 | | vehicle or off-highway motorcycle, prior to July 1, | 5 | | 2019 |
$95 |
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6 | | Certificate of Title, except for an all-terrain | | |
7 | | vehicle, off-highway motorcycle, or motor home, mini | | |
8 | | motor home or van camper , on and after July 1, 2019 | $155 $150 | |
9 | | Certificate of Title for a motor home, mini motor | 10 | | home, or van camper , on and after July 1, 2019 | $250 |
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11 | | Certificate of Title for an all-terrain vehicle |
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12 | | or off-highway motorcycle |
$30 |
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13 | | Certificate of Title for an all-terrain
vehicle |
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14 | | or off-highway motorcycle used for production |
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15 | | agriculture, or accepted by a dealer in trade | $13 | |
16 | | Certificate of Title for a low-speed vehicle | $30 |
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17 | | Transfer of Registration or any evidence of |
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18 | | proper registration
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$25 |
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19 | | Duplicate Registration Card for plates or other |
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20 | | evidence of proper registration |
$3 |
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21 | | Duplicate Registration Sticker or Stickers, each | $20 |
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22 | | Duplicate Certificate of Title, prior to July 1, | 23 | | 2019 |
$95 |
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24 | | Duplicate Certificate of Title , on and after July | 25 | | 1, 2019 | $50 |
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26 | | Corrected Registration Card or Card for other |
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1 | | evidence of proper registration |
$3 |
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2 | | Corrected Certificate of Title |
$50 |
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3 | | Salvage Certificate, prior to July 1, 2019 |
$4 |
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4 | | Salvage Certificate , on and after July 1, 2019 | $20 |
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5 | | Fleet Reciprocity Permit |
$15 |
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6 | | Prorate Decal |
$1 |
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7 | | Prorate Backing Plate |
$3 |
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8 | | Special Corrected Certificate of Title | $15
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9 | | Expedited Title Service (to be charged in | 10 | | addition to other applicable fees) | $30 | |
11 | | Dealer Lien Release Certificate of Title | $20 |
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12 | | A special corrected certificate of title shall be issued |
13 | | (i) to remove a co-owner's name due to the death of the |
14 | | co-owner, to transfer title to a spouse if the decedent-spouse |
15 | | was the sole owner on the title, or due to a divorce; (ii) to |
16 | | change a co-owner's name due to a marriage; or (iii) due to a |
17 | | name change under Article XXI of the Code of Civil Procedure.
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18 | | There shall be no fee paid for a Junking Certificate.
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19 | | There shall be no fee paid for a certificate of title |
20 | | issued to a county when the vehicle is forfeited to the county |
21 | | under Article 36 of the Criminal Code of 2012. |
22 | | For purposes of this Section, the fee for a corrected |
23 | | title application that also results in the issuance of a |
24 | | duplicate title shall be the same as the fee for a duplicate |
25 | | title. |
26 | | (a-5) The Secretary of State may revoke a certificate of |
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1 | | title and registration card and issue a corrected certificate |
2 | | of title and registration card, at no fee to the vehicle owner |
3 | | or lienholder, if there is proof that the vehicle |
4 | | identification number is erroneously shown on the original |
5 | | certificate of title.
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6 | | (a-10) The Secretary of State may issue, in connection |
7 | | with the sale of a motor vehicle, a corrected title to a motor |
8 | | vehicle dealer upon application and submittal of a lien |
9 | | release letter from the lienholder listed in the files of the |
10 | | Secretary. In the case of a title issued by another state, the |
11 | | dealer must submit proof from the state that issued the last |
12 | | title. The corrected title, which shall be known as a dealer |
13 | | lien release certificate of title, shall be issued in the name |
14 | | of the vehicle owner without the named lienholder. If the |
15 | | motor vehicle is currently titled in a state other than |
16 | | Illinois, the applicant must submit either (i) a letter from |
17 | | the current lienholder releasing the lien and stating that the |
18 | | lienholder has possession of the title; or (ii) a letter from |
19 | | the current lienholder releasing the lien and a copy of the |
20 | | records of the department of motor vehicles for the state in |
21 | | which the vehicle is titled, showing that the vehicle is |
22 | | titled in the name of the applicant and that no liens are |
23 | | recorded other than the lien for which a release has been |
24 | | submitted. The fee for the dealer lien release certificate of |
25 | | title is $20. |
26 | | (b) The Secretary may prescribe the maximum service charge |
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1 | | to be
imposed upon an applicant for renewal of a registration |
2 | | by any person
authorized by law to receive and remit or |
3 | | transmit to the Secretary such
renewal application and fees |
4 | | therewith.
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5 | | (c) If payment is delivered to the Office of the Secretary |
6 | | of State
as payment of any fee or tax under this Code, and such |
7 | | payment is not
honored for any reason, the registrant
or other |
8 | | person tendering the payment remains liable for the payment of
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9 | | such fee or tax. The Secretary of State may assess a service |
10 | | charge of $25
in addition to the fee or tax due and owing for |
11 | | all dishonored payments.
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12 | | If the total amount then due and owing exceeds the sum of |
13 | | $100 and
has not been paid in full within 60 days from the date |
14 | | the dishonored payment was first delivered to the Secretary of |
15 | | State, the Secretary of State shall
assess a penalty of 25% of |
16 | | such amount remaining unpaid.
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17 | | All amounts payable under this Section shall be computed |
18 | | to the
nearest dollar. Out of each fee collected for |
19 | | dishonored payments, $5 shall be deposited in the Secretary of |
20 | | State Special Services Fund.
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21 | | (d) The minimum fee and tax to be paid by any applicant for
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22 | | apportionment of a fleet of vehicles under this Code shall be |
23 | | $15
if the application was filed on or before the date |
24 | | specified by the
Secretary together with fees and taxes due. |
25 | | If an application and the
fees or taxes due are filed after the |
26 | | date specified by the Secretary,
the Secretary may prescribe |
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1 | | the payment of interest at the rate of 1/2
of 1% per month or |
2 | | fraction thereof after such due date and a minimum of
$8.
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3 | | (e) Trucks, truck tractors, truck tractors with loads, and |
4 | | motor buses,
any one of which having a combined total weight in |
5 | | excess of 12,000 lbs.
shall file an application for a Fleet |
6 | | Reciprocity Permit issued by the
Secretary of State. This |
7 | | permit shall be in the possession of any driver
operating a |
8 | | vehicle on Illinois highways. Any foreign licensed vehicle of |
9 | | the
second division operating at any time in Illinois without |
10 | | a Fleet Reciprocity
Permit or other proper Illinois |
11 | | registration, shall subject the operator to the
penalties |
12 | | provided in Section 3-834 of this Code. For the purposes of |
13 | | this
Code, "Fleet Reciprocity Permit" means any second |
14 | | division motor vehicle with a
foreign license and used only in |
15 | | interstate transportation of goods. The fee
for such permit |
16 | | shall be $15 per fleet which shall include all
vehicles of the |
17 | | fleet being registered.
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18 | | (f) For purposes of this Section, "all-terrain vehicle or |
19 | | off-highway
motorcycle used for production agriculture" means |
20 | | any all-terrain vehicle or
off-highway motorcycle used in the |
21 | | raising
of or the propagation of livestock, crops for sale for |
22 | | human consumption,
crops for livestock consumption, and |
23 | | production seed stock grown for the
propagation of feed grains |
24 | | and the husbandry of animals or for the purpose
of providing a |
25 | | food product, including the husbandry of blood stock as a
main |
26 | | source of providing a food product.
"All-terrain vehicle or |
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1 | | off-highway motorcycle used in production agriculture"
also |
2 | | means any all-terrain vehicle or off-highway motorcycle used |
3 | | in animal
husbandry, floriculture, aquaculture, horticulture, |
4 | | and viticulture.
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5 | | (g) All of the proceeds of the additional fees imposed by |
6 | | Public Act 96-34 shall be deposited into the Capital Projects |
7 | | Fund. |
8 | | (h) The fee for a duplicate registration sticker or |
9 | | stickers shall be the amount required under subsection (a) or |
10 | | the vehicle's annual registration fee amount, whichever is |
11 | | less. |
12 | | (i) All of the proceeds of (1) the additional fees imposed |
13 | | by Public Act 101-32, and (2) the $5 additional fee imposed by |
14 | | this amendatory Act of the 102nd General Assembly for a |
15 | | certificate of title for a motor vehicle other than an |
16 | | all-terrain vehicle, off-highway motorcycle, or motor home, |
17 | | mini motor home, or van camper this amendatory Act of the 101st |
18 | | General Assembly shall be deposited into the Road Fund. |
19 | | (Source: P.A. 100-956, eff. 1-1-19; 101-32, eff. 6-28-19; |
20 | | 101-604, eff. 12-13-19; 101-636, eff. 6-10-20 .)
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21 | | (625 ILCS 5/3-1001) (from Ch. 95 1/2, par. 3-1001)
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22 | | Sec. 3-1001. A tax is hereby imposed on the privilege of |
23 | | using, in this
State, any motor vehicle as defined in Section |
24 | | 1-146 of this Code acquired by
gift, transfer, or purchase, |
25 | | and having a year model designation preceding the
year of |
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1 | | application for title by 5 or fewer years prior to October 1, |
2 | | 1985 and
10 or fewer years on and after October 1, 1985 and |
3 | | prior to January 1, 1988.
On and after January 1, 1988, the tax |
4 | | shall apply to all motor vehicles without
regard to model |
5 | | year. Except that the tax shall not apply
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6 | | (i) if the use of the motor vehicle is otherwise taxed |
7 | | under the Use Tax
Act;
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8 | | (ii) if the motor vehicle is bought and used by a
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9 | | governmental agency or a society, association, foundation |
10 | | or institution
organized and operated exclusively for |
11 | | charitable, religious or
educational purposes;
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12 | | (iii) if the use of the motor vehicle is not subject to |
13 | | the Use Tax Act by
reason of subsection (a), (b), (c), (d), |
14 | | (e) or (f) of Section 3-55 of that Act
dealing with the |
15 | | prevention of actual or likely multistate taxation;
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16 | | (iv) to implements of husbandry;
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17 | | (v) when a junking certificate is issued pursuant to |
18 | | Section 3-117(a)
of this Code;
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19 | | (vi) when a vehicle is subject to the replacement |
20 | | vehicle tax imposed
by Section 3-2001 of this Act;
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21 | | (vii) when the transfer is a gift to a beneficiary in |
22 | | the
administration of an estate and the beneficiary is a |
23 | | surviving spouse.
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24 | | Prior to January 1, 1988, the rate of tax shall be 5% of |
25 | | the selling
price for each purchase of a motor vehicle covered |
26 | | by Section 3-1001 of
this Code. Except as hereinafter |
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1 | | provided, beginning January 1, 1988 and until January 1, 2022 , |
2 | | the
rate of tax shall be as follows for transactions in which |
3 | | the selling price
of the motor vehicle is less than $15,000:
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4 | | Number of Years Transpired After |
Applicable Tax |
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5 | | Model Year of Motor Vehicle |
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6 | | 1 or less |
$390 |
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7 | | 2 |
290 |
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8 | | 3 |
215 |
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9 | | 4 |
165 |
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10 | | 5 |
115 |
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11 | | 6 |
90 |
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12 | | 7 |
80 |
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13 | | 8 |
65 |
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14 | | 9 |
50 |
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15 | | 10 |
40 |
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16 | | over 10 |
25 |
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17 | | Except as hereinafter provided, beginning January 1, 1988 and |
18 | | until January 1, 2022 , the rate of
tax shall be as follows for |
19 | | transactions in which the selling price of the
motor vehicle |
20 | | is $15,000 or more:
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21 | | Selling Price |
Applicable Tax |
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22 | | $15,000 - $19,999 |
$ 750 |
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23 | | $20,000 - $24,999 |
$1,000 |
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24 | | $25,000 - $29,999 |
$1,250 |
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25 | | $30,000 and over |
$1,500 |
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26 | | Except as hereinafter provided, beginning on January 1, |
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1 | | 2022, the rate of tax shall be as follows for transactions in |
2 | | which the selling price of the motor vehicle is less than |
3 | | $15,000: |
4 | | (1) if one year or less has transpired after the model |
5 | | year of the vehicle, then the applicable tax is $465; |
6 | | (2) if 2 years have transpired after the model year of |
7 | | the motor vehicle, then the applicable tax is $365; |
8 | | (3) if 3 years have transpired after the model year of |
9 | | the motor vehicle, then the applicable tax is $290; |
10 | | (4) if 4 years have transpired after the model year of |
11 | | the motor vehicle, then the applicable tax is $240; |
12 | | (5) if 5 years have transpired after the model year of |
13 | | the motor vehicle, then the applicable tax is $190; |
14 | | (6) if 6 years have transpired after the model year of |
15 | | the motor vehicle, then the applicable tax is $165; |
16 | | (7) if 7 years have transpired after the model year of |
17 | | the motor vehicle, then the applicable tax is $155; |
18 | | (8) if 8 years have transpired after the model year of |
19 | | the motor vehicle, then the applicable tax is $140; |
20 | | (9) if 9 years have transpired after the model year of |
21 | | the motor vehicle, then the applicable tax is $125; |
22 | | (10) if 10 years have transpired after the model year |
23 | | of the motor vehicle, then the applicable tax is $115; and |
24 | | (11) if more than 10 years have transpired after the |
25 | | model year of the motor vehicle, then the applicable tax |
26 | | is $100. |
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1 | | Except as hereinafter provided, beginning on January 1, |
2 | | 2022, the rate of tax shall be as follows for transactions in |
3 | | which the selling price of the motor vehicle is $15,000 or |
4 | | more: |
5 | | (1) if the selling price is $15,000 or more, but less |
6 | | than $20,000, then the applicable tax shall be $850; |
7 | | (2) if the selling price is $20,000 or more, but less |
8 | | than $25,000, then the applicable tax shall be $1,100; |
9 | | (3) if the selling price is $25,000 or more, but less |
10 | | than $30,000, then the applicable tax shall be $1,350; |
11 | | (4) if the selling price is $30,000 or more, but less |
12 | | than $50,000, then the applicable tax shall be $1,600; |
13 | | (5) if the selling price is $50,000 or more, but less |
14 | | than $100,000, then the applicable tax shall be $2,600; |
15 | | (6) if the selling price is $100,000 or more, but less |
16 | | than $1,000,000, then the applicable tax shall be $5,100; |
17 | | and |
18 | | (7) if the selling price is $1,000,000 or more, then |
19 | | the applicable tax shall be $10,100. |
20 | | For the following transactions, the tax rate shall be $15 for |
21 | | each
motor vehicle acquired in such transaction:
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22 | | (i) when the transferee or purchaser is the spouse, |
23 | | mother, father,
brother, sister or child of the |
24 | | transferor;
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25 | | (ii) when the transfer is a gift to a beneficiary in |
26 | | the administration
of an estate and the beneficiary is not |
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1 | | a surviving spouse;
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2 | | (iii) when a motor vehicle which has once been |
3 | | subjected to the Illinois
retailers' occupation tax or use |
4 | | tax is transferred in connection with the
organization, |
5 | | reorganization, dissolution or partial liquidation of an
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6 | | incorporated or unincorporated business wherein the |
7 | | beneficial ownership
is not changed.
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8 | | A claim that the transaction is taxable under subparagraph |
9 | | (i) shall be
supported by such proof of family relationship as |
10 | | provided by rules of the
Department.
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11 | | For a transaction in which a motorcycle, motor driven |
12 | | cycle or moped is acquired the tax rate shall be $25.
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13 | | On and after October 1, 1985 and until January 1, 2022 , |
14 | | 1/12 of $5,000,000 of the moneys received
by the Department of |
15 | | Revenue pursuant to this Section shall be paid each
month into |
16 | | the Build Illinois Fund ; on and after January 1, 2022, 1/12 of |
17 | | $40,000,000 of the moneys received
by the Department of |
18 | | Revenue pursuant to this Section shall be paid each
month into |
19 | | the Build Illinois Fund; and the remainder shall be paid into |
20 | | the General
Revenue Fund.
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21 | | The tax imposed by this Section shall be abated and no |
22 | | longer imposed
when the amount deposited to secure the bonds |
23 | | issued pursuant to the Build
Illinois Bond Act is sufficient |
24 | | to provide for the payment of the principal
of, and interest |
25 | | and premium, if any, on the bonds, as certified to the
State |
26 | | Comptroller and the Director of Revenue by the Director of the
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