| ||||||||||||||||||||||||||
| ||||||||||||||||||||||||||
| ||||||||||||||||||||||||||
| ||||||||||||||||||||||||||
| ||||||||||||||||||||||||||
1 | AN ACT concerning revenue.
| |||||||||||||||||||||||||
2 | Be it enacted by the People of the State of Illinois,
| |||||||||||||||||||||||||
3 | represented in the General Assembly:
| |||||||||||||||||||||||||
4 | Section 5. The Use Tax Act is amended by changing Section | |||||||||||||||||||||||||
5 | 3-10 as follows:
| |||||||||||||||||||||||||
6 | (35 ILCS 105/3-10)
| |||||||||||||||||||||||||
7 | Sec. 3-10. Rate of tax. Unless otherwise provided in this | |||||||||||||||||||||||||
8 | Section, the tax
imposed by this Act is at the rate of 6.25% of | |||||||||||||||||||||||||
9 | either the selling price or the
fair market value, if any, of | |||||||||||||||||||||||||
10 | the tangible personal property. In all cases
where property | |||||||||||||||||||||||||
11 | functionally used or consumed is the same as the property that
| |||||||||||||||||||||||||
12 | was purchased at retail, then the tax is imposed on the selling | |||||||||||||||||||||||||
13 | price of the
property. In all cases where property | |||||||||||||||||||||||||
14 | functionally used or consumed is a
by-product or waste product | |||||||||||||||||||||||||
15 | that has been refined, manufactured, or produced
from property | |||||||||||||||||||||||||
16 | purchased at retail, then the tax is imposed on the lower of | |||||||||||||||||||||||||
17 | the
fair market value, if any, of the specific property so used | |||||||||||||||||||||||||
18 | in this State or on
the selling price of the property purchased | |||||||||||||||||||||||||
19 | at retail. For purposes of this
Section "fair market value" | |||||||||||||||||||||||||
20 | means the price at which property would change
hands between a | |||||||||||||||||||||||||
21 | willing buyer and a willing seller, neither being under any
| |||||||||||||||||||||||||
22 | compulsion to buy or sell and both having reasonable knowledge | |||||||||||||||||||||||||
23 | of the
relevant facts. The fair market value shall be |
| |||||||
| |||||||
1 | established by Illinois sales by
the taxpayer of the same | ||||||
2 | property as that functionally used or consumed, or if
there | ||||||
3 | are no such sales by the taxpayer, then comparable sales or | ||||||
4 | purchases of
property of like kind and character in Illinois.
| ||||||
5 | Beginning on July 1, 2000 and through December 31, 2000, | ||||||
6 | with respect to
motor fuel, as defined in Section 1.1 of the | ||||||
7 | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | ||||||
8 | the Use Tax Act, the tax is
imposed at the rate of 1.25%.
| ||||||
9 | Beginning on August 6, 2010 through August 15, 2010, and | ||||||
10 | beginning again on August 5, 2022 through August 14, 2022, | ||||||
11 | with respect to sales tax holiday items as defined in Section | ||||||
12 | 3-6 of this Act, the
tax is imposed at the rate of 1.25%. | ||||||
13 | With respect to gasohol, the tax imposed by this Act | ||||||
14 | applies to (i) 70%
of the proceeds of sales made on or after | ||||||
15 | January 1, 1990, and before
July 1, 2003, (ii) 80% of the | ||||||
16 | proceeds of sales made
on or after July 1, 2003 and on or | ||||||
17 | before July 1, 2017, and (iii) 100% of the proceeds of sales | ||||||
18 | made
thereafter.
If, at any time, however, the tax under this | ||||||
19 | Act on sales of gasohol is
imposed at the
rate of 1.25%, then | ||||||
20 | the tax imposed by this Act applies to 100% of the proceeds
of | ||||||
21 | sales of gasohol made during that time.
| ||||||
22 | With respect to majority blended ethanol fuel, the tax | ||||||
23 | imposed by this Act
does
not apply
to the proceeds of sales | ||||||
24 | made on or after July 1, 2003 and on or before
December 31, | ||||||
25 | 2023 but applies to 100% of the proceeds of sales made | ||||||
26 | thereafter.
|
| |||||||
| |||||||
1 | With respect to biodiesel blends with no less than 1% and | ||||||
2 | no more than 10%
biodiesel, the tax imposed by this Act applies | ||||||
3 | to (i) 80% of the
proceeds of sales made on or after July 1, | ||||||
4 | 2003 and on or before December 31, 2018
and (ii) 100% of the | ||||||
5 | proceeds of sales made
after December 31, 2018 and before | ||||||
6 | January 1, 2024. On and after January 1, 2024 and on or before | ||||||
7 | December 31, 2030, the taxation of biodiesel, renewable | ||||||
8 | diesel, and biodiesel blends shall be as provided in Section | ||||||
9 | 3-5.1.
If, at any time, however, the tax under this Act on | ||||||
10 | sales of biodiesel blends
with no less than 1% and no more than | ||||||
11 | 10% biodiesel
is imposed at the rate of
1.25%, then the
tax | ||||||
12 | imposed by this Act applies to 100% of the proceeds of sales of | ||||||
13 | biodiesel
blends with no less than 1% and no more than 10% | ||||||
14 | biodiesel
made
during that time.
| ||||||
15 | With respect to biodiesel and biodiesel blends with more | ||||||
16 | than 10%
but no more than 99% biodiesel, the tax imposed by | ||||||
17 | this Act does not apply to
the
proceeds of sales made on or | ||||||
18 | after July 1, 2003 and on or before
December 31, 2023. On and | ||||||
19 | after January 1, 2024 and on or before December 31, 2030, the | ||||||
20 | taxation of biodiesel, renewable diesel, and biodiesel blends | ||||||
21 | shall be as provided in Section 3-5.1.
| ||||||
22 | With respect to gun safes and locks designed to secure
| ||||||
23 | firearms, beginning on January 1, 2024, the tax is imposed at
| ||||||
24 | the rate of 1%. | ||||||
25 | Until July 1, 2022 and beginning again on July 1, 2023, | ||||||
26 | with respect to food for human consumption that is to be |
| |||||||
| |||||||
1 | consumed off the
premises where it is sold (other than | ||||||
2 | alcoholic beverages, food consisting of or infused with adult | ||||||
3 | use cannabis, soft drinks, and
food that has been prepared for | ||||||
4 | immediate consumption), the tax is imposed at the rate of 1%. | ||||||
5 | Beginning on July 1, 2022 and until July 1, 2023, with respect | ||||||
6 | to food for human consumption that is to be consumed off the | ||||||
7 | premises where it is sold (other than alcoholic beverages, | ||||||
8 | food consisting of or infused with adult use cannabis, soft | ||||||
9 | drinks, and food that has been prepared for immediate | ||||||
10 | consumption), the tax is imposed at the rate of 0%. | ||||||
11 | With respect to prescription and
nonprescription | ||||||
12 | medicines, drugs, medical appliances, products classified as | ||||||
13 | Class III medical devices by the United States Food and Drug | ||||||
14 | Administration that are used for cancer treatment pursuant to | ||||||
15 | a prescription, as well as any accessories and components | ||||||
16 | related to those devices, modifications to a motor
vehicle for | ||||||
17 | the purpose of rendering it usable by a person with a | ||||||
18 | disability, and
insulin, blood sugar testing materials, | ||||||
19 | syringes, and needles used by human diabetics, the tax is | ||||||
20 | imposed at the rate of 1%. For the purposes of this
Section, | ||||||
21 | until September 1, 2009: the term "soft drinks" means any | ||||||
22 | complete, finished, ready-to-use,
non-alcoholic drink, whether | ||||||
23 | carbonated or not, including , but not limited to ,
soda water, | ||||||
24 | cola, fruit juice, vegetable juice, carbonated water, and all | ||||||
25 | other
preparations commonly known as soft drinks of whatever | ||||||
26 | kind or description that
are contained in any closed or sealed |
| |||||||
| |||||||
1 | bottle, can, carton, or container,
regardless of size; but | ||||||
2 | "soft drinks" does not include coffee, tea, non-carbonated
| ||||||
3 | water, infant formula, milk or milk products as defined in the | ||||||
4 | Grade A
Pasteurized Milk and Milk Products Act, or drinks | ||||||
5 | containing 50% or more
natural fruit or vegetable juice.
| ||||||
6 | Notwithstanding any other provisions of this
Act, | ||||||
7 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
8 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
9 | drinks" does do not include beverages that contain milk or | ||||||
10 | milk products, soy, rice or similar milk substitutes, or | ||||||
11 | greater than 50% of vegetable or fruit juice by volume. | ||||||
12 | Until August 1, 2009, and notwithstanding any other | ||||||
13 | provisions of this
Act, "food for human consumption that is to | ||||||
14 | be consumed off the premises where
it is sold" includes all | ||||||
15 | food sold through a vending machine, except soft
drinks and | ||||||
16 | food products that are dispensed hot from a vending machine,
| ||||||
17 | regardless of the location of the vending machine. Beginning | ||||||
18 | August 1, 2009, and notwithstanding any other provisions of | ||||||
19 | this Act, "food for human consumption that is to be consumed | ||||||
20 | off the premises where it is sold" includes all food sold | ||||||
21 | through a vending machine, except soft drinks, candy, and food | ||||||
22 | products that are dispensed hot from a vending machine, | ||||||
23 | regardless of the location of the vending machine.
| ||||||
24 | Notwithstanding any other provisions of this
Act, | ||||||
25 | beginning September 1, 2009, "food for human consumption that | ||||||
26 | is to be consumed off the premises where
it is sold" does not |
| |||||||
| |||||||
1 | include candy. For purposes of this Section, "candy" means a | ||||||
2 | preparation of sugar, honey, or other natural or artificial | ||||||
3 | sweeteners in combination with chocolate, fruits, nuts or | ||||||
4 | other ingredients or flavorings in the form of bars, drops, or | ||||||
5 | pieces. "Candy" does not include any preparation that contains | ||||||
6 | flour or requires refrigeration. | ||||||
7 | Notwithstanding any other provisions of this
Act, | ||||||
8 | beginning September 1, 2009, "nonprescription medicines and | ||||||
9 | drugs" does not include grooming and hygiene products. For | ||||||
10 | purposes of this Section, "grooming and hygiene products" | ||||||
11 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
12 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
13 | lotions and screens, unless those products are available by | ||||||
14 | prescription only, regardless of whether the products meet the | ||||||
15 | definition of "over-the-counter-drugs". For the purposes of | ||||||
16 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
17 | use that contains a label that identifies the product as a drug | ||||||
18 | as required by 21 CFR C.F.R. § 201.66. The | ||||||
19 | "over-the-counter-drug" label includes: | ||||||
20 | (A) a A "Drug Facts" panel; or | ||||||
21 | (B) a A statement of the "active ingredient(s)" with a | ||||||
22 | list of those ingredients contained in the compound, | ||||||
23 | substance or preparation. | ||||||
24 | Beginning on January 1, 2014 ( the effective date of Public | ||||||
25 | Act 98-122) this amendatory Act of the 98th General Assembly , | ||||||
26 | "prescription and nonprescription medicines and drugs" |
| |||||||
| |||||||
1 | includes medical cannabis purchased from a registered | ||||||
2 | dispensing organization under the Compassionate Use of Medical | ||||||
3 | Cannabis Program Act. | ||||||
4 | As used in this Section, "adult use cannabis" means | ||||||
5 | cannabis subject to tax under the Cannabis Cultivation | ||||||
6 | Privilege Tax Law and the Cannabis Purchaser Excise Tax Law | ||||||
7 | and does not include cannabis subject to tax under the | ||||||
8 | Compassionate Use of Medical Cannabis Program Act. | ||||||
9 | If the property that is purchased at retail from a | ||||||
10 | retailer is acquired
outside Illinois and used outside | ||||||
11 | Illinois before being brought to Illinois
for use here and is | ||||||
12 | taxable under this Act, the "selling price" on which
the tax is | ||||||
13 | computed shall be reduced by an amount that represents a
| ||||||
14 | reasonable allowance for depreciation for the period of prior | ||||||
15 | out-of-state use.
| ||||||
16 | (Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19; | ||||||
17 | 102-4, eff. 4-27-21; 102-700, Article 20, Section 20-5, eff. | ||||||
18 | 4-19-22; 102-700, Article 60, Section 60-15, eff. 4-19-22; | ||||||
19 | 102-700, Article 65, Section 65-5, eff. 4-19-22; revised | ||||||
20 | 5-27-22.)
| ||||||
21 | Section 10. The Service Use Tax Act is amended by changing | ||||||
22 | Section 3-10 as follows:
| ||||||
23 | (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
| ||||||
24 | Sec. 3-10. Rate of tax. Unless otherwise provided in this |
| |||||||
| |||||||
1 | Section,
the tax imposed by this Act is at the rate of 6.25% of | ||||||
2 | the selling
price of tangible personal property transferred as | ||||||
3 | an incident to the sale
of service, but, for the purpose of | ||||||
4 | computing this tax, in no event shall
the selling price be less | ||||||
5 | than the cost price of the property to the
serviceman.
| ||||||
6 | Beginning on July 1, 2000 and through December 31, 2000, | ||||||
7 | with respect to
motor fuel, as defined in Section 1.1 of the | ||||||
8 | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | ||||||
9 | the Use Tax Act, the tax is
imposed at
the rate of 1.25%.
| ||||||
10 | With respect to gasohol, as defined in the Use Tax Act, the | ||||||
11 | tax imposed
by this Act applies to (i) 70% of the selling price | ||||||
12 | of property transferred
as an incident to the sale of service | ||||||
13 | on or after January 1, 1990,
and before July 1, 2003, (ii) 80% | ||||||
14 | of the selling price of
property transferred as an incident to | ||||||
15 | the sale of service on or after July
1, 2003 and on or before | ||||||
16 | July 1, 2017, and (iii)
100% of the selling price thereafter.
| ||||||
17 | If, at any time, however, the tax under this Act on sales of | ||||||
18 | gasohol, as
defined in
the Use Tax Act, is imposed at the rate | ||||||
19 | of 1.25%, then the
tax imposed by this Act applies to 100% of | ||||||
20 | the proceeds of sales of gasohol
made during that time.
| ||||||
21 | With respect to majority blended ethanol fuel, as defined | ||||||
22 | in the Use Tax Act,
the
tax
imposed by this Act does not apply | ||||||
23 | to the selling price of property transferred
as an incident to | ||||||
24 | the sale of service on or after July 1, 2003 and on or before
| ||||||
25 | December 31, 2023 but applies to 100% of the selling price | ||||||
26 | 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 selling | ||||||
4 | price of property transferred as an incident
to the sale of | ||||||
5 | service on or after July 1, 2003 and on or before December 31, | ||||||
6 | 2018
and (ii) 100% of the proceeds of the selling price
after | ||||||
7 | December 31, 2018 and before January 1, 2024. On and after | ||||||
8 | January 1, 2024 and on or before December 31, 2030, the | ||||||
9 | taxation of biodiesel, renewable diesel, and biodiesel blends | ||||||
10 | shall be as provided in Section 3-5.1 of the Use Tax Act.
If, | ||||||
11 | at any time, however, the tax under this Act on sales of | ||||||
12 | biodiesel blends,
as
defined in the Use Tax Act, with no less | ||||||
13 | than 1% and no more than 10% biodiesel
is imposed at the rate | ||||||
14 | of 1.25%, then the
tax imposed by this Act applies to 100% of | ||||||
15 | the proceeds of sales of biodiesel
blends with no less than 1% | ||||||
16 | and no more than 10% biodiesel
made
during that time.
| ||||||
17 | With respect to biodiesel, as defined in the Use Tax Act, | ||||||
18 | and biodiesel
blends, as defined in the Use Tax Act, with
more | ||||||
19 | than 10% but no more than 99% biodiesel, the tax imposed by | ||||||
20 | this Act
does not apply to the proceeds of the selling price of | ||||||
21 | property transferred
as an incident to the sale of service on | ||||||
22 | or after July 1, 2003 and on or before
December 31, 2023. On | ||||||
23 | and after January 1, 2024 and on or before December 31, 2030, | ||||||
24 | the taxation of biodiesel, renewable diesel, and biodiesel | ||||||
25 | blends shall be as provided in Section 3-5.1 of the Use Tax | ||||||
26 | Act.
|
| |||||||
| |||||||
1 | At the election of any registered serviceman made for each | ||||||
2 | fiscal year,
sales of service in which the aggregate annual | ||||||
3 | cost price of tangible
personal property transferred as an | ||||||
4 | incident to the sales of service is
less than 35%, or 75% in | ||||||
5 | the case of servicemen transferring prescription
drugs or | ||||||
6 | servicemen engaged in graphic arts production, of the | ||||||
7 | aggregate
annual total gross receipts from all sales of | ||||||
8 | service, the tax imposed by
this Act shall be based on the | ||||||
9 | serviceman's cost price of the tangible
personal property | ||||||
10 | transferred as an incident to the sale of those services.
| ||||||
11 | With respect to gun safes and locks designed to secure | ||||||
12 | firearms, beginning on January 1, 2024, the tax is imposed at | ||||||
13 | the rate of 1%. | ||||||
14 | Until July 1, 2022 and beginning again on July 1, 2023, the | ||||||
15 | tax shall be imposed at the rate of 1% on food prepared for
| ||||||
16 | immediate consumption and transferred incident to a sale of | ||||||
17 | service subject
to this Act or the Service Occupation Tax Act | ||||||
18 | by an entity licensed under
the Hospital Licensing Act, the | ||||||
19 | Nursing Home Care Act, the Assisted Living and Shared Housing | ||||||
20 | Act, the ID/DD Community Care Act, the MC/DD Act, the | ||||||
21 | Specialized Mental Health Rehabilitation Act of 2013, or the
| ||||||
22 | Child Care
Act of 1969, or an entity that holds a permit issued | ||||||
23 | pursuant to the Life Care Facilities Act. Until July 1, 2022 | ||||||
24 | and beginning again on July 1, 2023, the tax shall
also be | ||||||
25 | imposed at the rate of 1% on food for human consumption that is | ||||||
26 | to be
consumed off the premises where it is sold (other than |
| |||||||
| |||||||
1 | alcoholic beverages, food consisting of or infused with adult | ||||||
2 | use cannabis,
soft drinks, and food that has been prepared for | ||||||
3 | immediate consumption and is
not otherwise included in this | ||||||
4 | paragraph). | ||||||
5 | Beginning on July 1, 2022 and until July 1, 2023, the tax | ||||||
6 | shall be imposed at the rate of 0% on food prepared for | ||||||
7 | immediate consumption and transferred incident to a sale of | ||||||
8 | service subject to this Act or the Service Occupation Tax Act | ||||||
9 | by an entity licensed under the Hospital Licensing Act, the | ||||||
10 | Nursing Home Care Act, the Assisted Living and Shared Housing | ||||||
11 | Act, the ID/DD Community Care Act, the MC/DD Act, the | ||||||
12 | Specialized Mental Health Rehabilitation Act of 2013, or the | ||||||
13 | Child Care Act of 1969, or an entity that holds a permit issued | ||||||
14 | pursuant to the Life Care Facilities Act. Beginning on July 1, | ||||||
15 | 2022 and until July 1, 2023, the tax shall also be imposed at | ||||||
16 | the rate of 0% on food for human consumption that is to be | ||||||
17 | consumed off the premises where it is sold (other than | ||||||
18 | alcoholic beverages, food consisting of or infused with adult | ||||||
19 | use cannabis, soft drinks, and food that has been prepared for | ||||||
20 | immediate consumption and is not otherwise included in this | ||||||
21 | paragraph). | ||||||
22 | The tax shall also be imposed at the rate of 1% on | ||||||
23 | prescription and nonprescription
medicines, drugs, medical | ||||||
24 | appliances, products classified as Class III medical devices | ||||||
25 | by the United States Food and Drug Administration that are | ||||||
26 | used for cancer treatment pursuant to a prescription, as well |
| |||||||
| |||||||
1 | as any accessories and components related to those devices, | ||||||
2 | modifications to a motor vehicle for the
purpose of rendering | ||||||
3 | it usable by a person with a disability, and insulin, blood | ||||||
4 | sugar testing
materials,
syringes, and needles used by human | ||||||
5 | diabetics. For the purposes of this Section, until September | ||||||
6 | 1, 2009: the term "soft drinks" means any
complete, finished, | ||||||
7 | ready-to-use, non-alcoholic drink, whether carbonated or
not, | ||||||
8 | including , but not limited to , soda water, cola, fruit juice, | ||||||
9 | vegetable
juice, carbonated water, and all other preparations | ||||||
10 | commonly known as soft
drinks of whatever kind or description | ||||||
11 | that are contained in any closed or
sealed bottle, can, | ||||||
12 | carton, or container, regardless of size; but "soft drinks"
| ||||||
13 | does not include coffee, tea, non-carbonated water, infant | ||||||
14 | formula, milk or
milk products as defined in the Grade A | ||||||
15 | Pasteurized Milk and Milk Products Act,
or drinks containing | ||||||
16 | 50% or more natural fruit or vegetable juice.
| ||||||
17 | Notwithstanding any other provisions of this
Act, | ||||||
18 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
19 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
20 | drinks" does do not include beverages that contain milk or | ||||||
21 | milk products, soy, rice or similar milk substitutes, or | ||||||
22 | greater than 50% of vegetable or fruit juice by volume. | ||||||
23 | Until August 1, 2009, and notwithstanding any other | ||||||
24 | provisions of this Act, "food for human
consumption that is to | ||||||
25 | be consumed off the premises where it is sold" includes
all | ||||||
26 | food sold through a vending machine, except soft drinks and |
| |||||||
| |||||||
1 | food products
that are dispensed hot from a vending machine, | ||||||
2 | regardless of the location of
the vending machine. Beginning | ||||||
3 | August 1, 2009, and notwithstanding any other provisions of | ||||||
4 | this Act, "food for human consumption that is to be consumed | ||||||
5 | off the premises where it is sold" includes all food sold | ||||||
6 | through a vending machine, except soft drinks, candy, and food | ||||||
7 | products that are dispensed hot from a vending machine, | ||||||
8 | regardless of the location of the vending machine.
| ||||||
9 | Notwithstanding any other provisions of this
Act, | ||||||
10 | beginning September 1, 2009, "food for human consumption that | ||||||
11 | is to be consumed off the premises where
it is sold" does not | ||||||
12 | include candy. For purposes of this Section, "candy" means a | ||||||
13 | preparation of sugar, honey, or other natural or artificial | ||||||
14 | sweeteners in combination with chocolate, fruits, nuts or | ||||||
15 | other ingredients or flavorings in the form of bars, drops, or | ||||||
16 | pieces. "Candy" does not include any preparation that contains | ||||||
17 | flour or requires refrigeration. | ||||||
18 | Notwithstanding any other provisions of this
Act, | ||||||
19 | beginning September 1, 2009, "nonprescription medicines and | ||||||
20 | drugs" does not include grooming and hygiene products. For | ||||||
21 | purposes of this Section, "grooming and hygiene products" | ||||||
22 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
23 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
24 | lotions and screens, unless those products are available by | ||||||
25 | prescription only, regardless of whether the products meet the | ||||||
26 | definition of "over-the-counter-drugs". For the purposes of |
| |||||||
| |||||||
1 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
2 | use that contains a label that identifies the product as a drug | ||||||
3 | as required by 21 CFR C.F.R. § 201.66. The | ||||||
4 | "over-the-counter-drug" label includes: | ||||||
5 | (A) a A "Drug Facts" panel; or | ||||||
6 | (B) a A statement of the "active ingredient(s)" with a | ||||||
7 | list of those ingredients contained in the compound, | ||||||
8 | substance or preparation. | ||||||
9 | Beginning on January 1, 2014 (the effective date of Public | ||||||
10 | Act 98-122), "prescription and nonprescription medicines and | ||||||
11 | drugs" includes medical cannabis purchased from a registered | ||||||
12 | dispensing organization under the Compassionate Use of Medical | ||||||
13 | Cannabis Program Act. | ||||||
14 | As used in this Section, "adult use cannabis" means | ||||||
15 | cannabis subject to tax under the Cannabis Cultivation | ||||||
16 | Privilege Tax Law and the Cannabis Purchaser Excise Tax Law | ||||||
17 | and does not include cannabis subject to tax under the | ||||||
18 | Compassionate Use of Medical Cannabis Program Act. | ||||||
19 | If the property that is acquired from a serviceman is | ||||||
20 | acquired outside
Illinois and used outside Illinois before | ||||||
21 | being brought to Illinois for use
here and is taxable under | ||||||
22 | this Act, the "selling price" on which the tax
is computed | ||||||
23 | shall be reduced by an amount that represents a reasonable
| ||||||
24 | allowance for depreciation for the period of prior | ||||||
25 | out-of-state use.
| ||||||
26 | (Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19; |
| |||||||
| |||||||
1 | 102-4, eff. 4-27-21; 102-16, eff. 6-17-21; 102-700, Article | ||||||
2 | 20, Section 20-10, eff. 4-19-22; 102-700, Article 60, Section | ||||||
3 | 60-20, eff. 4-19-22; revised 6-1-22.) | ||||||
4 | Section 15. The Service Occupation Tax Act is amended by | ||||||
5 | changing Section 3-10 as follows:
| ||||||
6 | (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
| ||||||
7 | Sec. 3-10. Rate of tax. Unless otherwise provided in this | ||||||
8 | Section,
the tax imposed by this Act is at the rate of 6.25% of | ||||||
9 | the "selling price",
as defined in Section 2 of the Service Use | ||||||
10 | Tax Act, of the tangible
personal property. For the purpose of | ||||||
11 | computing this tax, in no event
shall the "selling price" be | ||||||
12 | less than the cost price to the serviceman of
the tangible | ||||||
13 | personal property transferred. The selling price of each item
| ||||||
14 | of tangible personal property transferred as an incident of a | ||||||
15 | sale of
service may be shown as a distinct and separate item on | ||||||
16 | the serviceman's
billing to the service customer. If the | ||||||
17 | selling price is not so shown, the
selling price of the | ||||||
18 | tangible personal property is deemed to be 50% of the
| ||||||
19 | serviceman's entire billing to the service customer. When, | ||||||
20 | however, a
serviceman contracts to design, develop, and | ||||||
21 | produce special order machinery or
equipment, the tax imposed | ||||||
22 | by this Act shall be based on the serviceman's
cost price of | ||||||
23 | the tangible personal property transferred incident to the
| ||||||
24 | completion of the contract.
|
| |||||||
| |||||||
1 | Beginning on July 1, 2000 and through December 31, 2000, | ||||||
2 | with respect to
motor fuel, as defined in Section 1.1 of the | ||||||
3 | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | ||||||
4 | the Use Tax Act, the tax is
imposed at
the rate of 1.25%.
| ||||||
5 | With respect to gasohol, as defined in the Use Tax Act, the | ||||||
6 | tax imposed
by this Act shall apply to (i) 70% of the cost | ||||||
7 | price of property
transferred as
an incident to the sale of | ||||||
8 | service on or after January 1, 1990, and before
July 1, 2003, | ||||||
9 | (ii) 80% of the selling price of property transferred as an
| ||||||
10 | incident to the sale of service on or after July
1, 2003 and on | ||||||
11 | or before July 1, 2017, and (iii) 100%
of
the cost price
| ||||||
12 | thereafter.
If, at any time, however, the tax under this Act on | ||||||
13 | sales of gasohol, as
defined in
the Use Tax Act, is imposed at | ||||||
14 | the rate of 1.25%, then the
tax imposed by this Act applies to | ||||||
15 | 100% of the proceeds of sales of gasohol
made during that time.
| ||||||
16 | With respect to majority blended ethanol fuel, as defined | ||||||
17 | in the Use Tax Act,
the
tax
imposed by this Act does not apply | ||||||
18 | to the selling price of property transferred
as an incident to | ||||||
19 | the sale of service on or after July 1, 2003 and on or before
| ||||||
20 | December 31, 2023 but applies to 100% of the selling price | ||||||
21 | thereafter.
| ||||||
22 | With respect to gun safes and locks designed to secure | ||||||
23 | firearms, beginning on January 1, 2024, the tax is imposed at | ||||||
24 | the rate of 1%. | ||||||
25 | With respect to biodiesel blends, as defined in the Use | ||||||
26 | Tax Act, with no less
than 1% and no
more than 10% biodiesel, |
| |||||||
| |||||||
1 | the tax imposed by this Act
applies to (i) 80% of the selling | ||||||
2 | price of property transferred as an incident
to the sale of | ||||||
3 | service on or after July 1, 2003 and on or before December 31, | ||||||
4 | 2018
and (ii) 100% of the proceeds of the selling price
after | ||||||
5 | December 31, 2018 and before January 1, 2024. On and after | ||||||
6 | January 1, 2024 and on or before December 31, 2030, the | ||||||
7 | taxation of biodiesel, renewable diesel, and biodiesel blends | ||||||
8 | shall be as provided in Section 3-5.1 of the Use Tax Act.
If, | ||||||
9 | at any time, however, the tax under this Act on sales of | ||||||
10 | biodiesel blends,
as
defined in the Use Tax Act, with no less | ||||||
11 | than 1% and no more than 10% biodiesel
is imposed at the rate | ||||||
12 | of 1.25%, then the
tax imposed by this Act applies to 100% of | ||||||
13 | the proceeds of sales of biodiesel
blends with no less than 1% | ||||||
14 | and no more than 10% biodiesel
made
during that time.
| ||||||
15 | With respect to biodiesel, as defined in the Use Tax Act, | ||||||
16 | and biodiesel
blends, as defined in the Use Tax Act, with
more | ||||||
17 | than 10% but no more than 99% biodiesel material, the tax | ||||||
18 | imposed by this
Act
does not apply to the proceeds of the | ||||||
19 | selling price of property transferred
as an incident to the | ||||||
20 | sale of service on or after July 1, 2003 and on or before
| ||||||
21 | December 31, 2023. On and after January 1, 2024 and on or | ||||||
22 | before December 31, 2030, the taxation of biodiesel, renewable | ||||||
23 | diesel, and biodiesel blends shall be as provided in Section | ||||||
24 | 3-5.1 of the Use Tax Act.
| ||||||
25 | At the election of any registered serviceman made for each | ||||||
26 | fiscal year,
sales of service in which the aggregate annual |
| |||||||
| |||||||
1 | cost price of tangible
personal property transferred as an | ||||||
2 | incident to the sales of service is
less than 35%, or 75% in | ||||||
3 | the case of servicemen transferring prescription
drugs or | ||||||
4 | servicemen engaged in graphic arts production, of the | ||||||
5 | aggregate
annual total gross receipts from all sales of | ||||||
6 | service, the tax imposed by
this Act shall be based on the | ||||||
7 | serviceman's cost price of the tangible
personal property | ||||||
8 | transferred incident to the sale of those services.
| ||||||
9 | Until July 1, 2022 and beginning again on July 1, 2023, the | ||||||
10 | tax shall be imposed at the rate of 1% on food prepared for
| ||||||
11 | immediate consumption and transferred incident to a sale of | ||||||
12 | service subject
to this Act or the Service Use Tax Act by an | ||||||
13 | entity licensed under
the Hospital Licensing Act, the Nursing | ||||||
14 | Home Care Act, the Assisted Living and Shared Housing Act, the | ||||||
15 | ID/DD Community Care Act, the MC/DD Act, the Specialized | ||||||
16 | Mental Health Rehabilitation Act of 2013, or the
Child Care | ||||||
17 | Act of 1969, or an entity that holds a permit issued pursuant | ||||||
18 | to the Life Care Facilities Act. Until July 1, 2022 and | ||||||
19 | beginning again on July 1, 2023, the tax shall
also be imposed | ||||||
20 | at the rate of 1% on food for human consumption that is
to be | ||||||
21 | consumed off the
premises where it is sold (other than | ||||||
22 | alcoholic beverages, food consisting of or infused with adult | ||||||
23 | use cannabis, soft drinks, and
food that has been prepared for | ||||||
24 | immediate consumption and is not
otherwise included in this | ||||||
25 | paragraph). | ||||||
26 | Beginning on July 1, 2022 and until July 1, 2023, the tax |
| |||||||
| |||||||
1 | shall be imposed at the rate of 0% on food prepared for | ||||||
2 | immediate consumption and transferred incident to a sale of | ||||||
3 | service subject to this Act or the Service Use Tax Act by an | ||||||
4 | entity licensed under the Hospital Licensing Act, the Nursing | ||||||
5 | Home Care Act, the Assisted Living and Shared Housing Act, the | ||||||
6 | ID/DD Community Care Act, the MC/DD Act, the Specialized | ||||||
7 | Mental Health Rehabilitation Act of 2013, or the Child Care | ||||||
8 | Act of 1969, or an entity that holds a permit issued pursuant | ||||||
9 | to the Life Care Facilities Act. Beginning July 1, 2022 and | ||||||
10 | until July 1, 2023, the tax shall also be imposed at the rate | ||||||
11 | of 0% on food for human consumption that is to be consumed off | ||||||
12 | the premises where it is sold (other than alcoholic beverages, | ||||||
13 | food consisting of or infused with adult use cannabis, soft | ||||||
14 | drinks, and food that has been prepared for immediate | ||||||
15 | consumption and is not otherwise included in this paragraph). | ||||||
16 | The tax shall also be imposed at the rate of 1% on | ||||||
17 | prescription and
nonprescription medicines, drugs, medical | ||||||
18 | appliances, products classified as Class III medical devices | ||||||
19 | by the United States Food and Drug Administration that are | ||||||
20 | used for cancer treatment pursuant to a prescription, as well | ||||||
21 | as any accessories and components related to those devices, | ||||||
22 | modifications to a motor
vehicle for the purpose of rendering | ||||||
23 | it usable by a person with a disability, and
insulin, blood | ||||||
24 | sugar testing materials, syringes, and needles used by human | ||||||
25 | diabetics. For the purposes of this Section, until September | ||||||
26 | 1, 2009: the term "soft drinks" means any
complete, finished, |
| |||||||
| |||||||
1 | ready-to-use, non-alcoholic drink, whether carbonated or
not, | ||||||
2 | including , but not limited to , soda water, cola, fruit juice, | ||||||
3 | vegetable
juice, carbonated water, and all other preparations | ||||||
4 | commonly known as soft
drinks of whatever kind or description | ||||||
5 | that are contained in any closed or
sealed can, carton, or | ||||||
6 | container, regardless of size; but "soft drinks" does not
| ||||||
7 | include coffee, tea, non-carbonated water, infant formula, | ||||||
8 | milk or milk
products as defined in the Grade A Pasteurized | ||||||
9 | Milk and Milk Products Act, or
drinks containing 50% or more | ||||||
10 | natural fruit or vegetable juice.
| ||||||
11 | Notwithstanding any other provisions of this
Act, | ||||||
12 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
13 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
14 | drinks" does do not include beverages that contain milk or | ||||||
15 | milk products, soy, rice or similar milk substitutes, or | ||||||
16 | greater than 50% of vegetable or fruit juice by volume. | ||||||
17 | Until August 1, 2009, and notwithstanding any other | ||||||
18 | provisions of this Act, "food for human consumption
that is to | ||||||
19 | be consumed off the premises where it is sold" includes all | ||||||
20 | food
sold through a vending machine, except soft drinks and | ||||||
21 | food products that are
dispensed hot from a vending machine, | ||||||
22 | regardless of the location of the vending
machine. Beginning | ||||||
23 | August 1, 2009, and notwithstanding any other provisions of | ||||||
24 | this Act, "food for human consumption that is to be consumed | ||||||
25 | off the premises where it is sold" includes all food sold | ||||||
26 | through a vending machine, except soft drinks, candy, and food |
| |||||||
| |||||||
1 | products that are dispensed hot from a vending machine, | ||||||
2 | regardless of the location of the vending machine.
| ||||||
3 | Notwithstanding any other provisions of this
Act, | ||||||
4 | beginning September 1, 2009, "food for human consumption that | ||||||
5 | is to be consumed off the premises where
it is sold" does not | ||||||
6 | include candy. For purposes of this Section, "candy" means a | ||||||
7 | preparation of sugar, honey, or other natural or artificial | ||||||
8 | sweeteners in combination with chocolate, fruits, nuts or | ||||||
9 | other ingredients or flavorings in the form of bars, drops, or | ||||||
10 | pieces. "Candy" does not include any preparation that contains | ||||||
11 | flour or requires refrigeration. | ||||||
12 | Notwithstanding any other provisions of this
Act, | ||||||
13 | beginning September 1, 2009, "nonprescription medicines and | ||||||
14 | drugs" does not include grooming and hygiene products. For | ||||||
15 | purposes of this Section, "grooming and hygiene products" | ||||||
16 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
17 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
18 | lotions and screens, unless those products are available by | ||||||
19 | prescription only, regardless of whether the products meet the | ||||||
20 | definition of "over-the-counter-drugs". For the purposes of | ||||||
21 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
22 | use that contains a label that identifies the product as a drug | ||||||
23 | as required by 21 CFR C.F.R. § 201.66. The | ||||||
24 | "over-the-counter-drug" label includes: | ||||||
25 | (A) a A "Drug Facts" panel; or | ||||||
26 | (B) a A statement of the "active ingredient(s)" with a |
| |||||||
| |||||||
1 | list of those ingredients contained in the compound, | ||||||
2 | substance or preparation. | ||||||
3 | Beginning on January 1, 2014 (the effective date of Public | ||||||
4 | Act 98-122), "prescription and nonprescription medicines and | ||||||
5 | drugs" includes medical cannabis purchased from a registered | ||||||
6 | dispensing organization under the Compassionate Use of Medical | ||||||
7 | Cannabis Program Act. | ||||||
8 | As used in this Section, "adult use cannabis" means | ||||||
9 | cannabis subject to tax under the Cannabis Cultivation | ||||||
10 | Privilege Tax Law and the Cannabis Purchaser Excise Tax Law | ||||||
11 | and does not include cannabis subject to tax under the | ||||||
12 | Compassionate Use of Medical Cannabis Program Act. | ||||||
13 | (Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19; | ||||||
14 | 102-4, eff. 4-27-21; 102-16, eff. 6-17-21; 102-700, Article | ||||||
15 | 20, Section 20-15, eff. 4-19-22; 102-700, Article 60, Section | ||||||
16 | 60-25, eff. 4-19-22; revised 6-1-22.) | ||||||
17 | Section 20. The Retailers' Occupation Tax Act is amended | ||||||
18 | by changing Section 2-10 as follows:
| ||||||
19 | (35 ILCS 120/2-10)
| ||||||
20 | Sec. 2-10. Rate of tax. Unless otherwise provided in this | ||||||
21 | Section,
the tax imposed by this Act is at the rate of 6.25% of | ||||||
22 | gross receipts
from sales of tangible personal property made | ||||||
23 | in the course of business.
| ||||||
24 | Beginning on July 1, 2000 and through December 31, 2000, |
| |||||||
| |||||||
1 | with respect to
motor fuel, as defined in Section 1.1 of the | ||||||
2 | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | ||||||
3 | the Use Tax Act, the tax is
imposed at the rate of 1.25%.
| ||||||
4 | Beginning on August 6, 2010 through August 15, 2010, and | ||||||
5 | beginning again on August 5, 2022 through August 14, 2022, | ||||||
6 | with respect to sales tax holiday items as defined in Section | ||||||
7 | 2-8 of this Act, the
tax is imposed at the rate of 1.25%. | ||||||
8 | Within 14 days after July 1, 2000 ( the effective date of | ||||||
9 | Public Act 91-872) this amendatory Act of the 91st
General | ||||||
10 | Assembly , each retailer of motor fuel and gasohol shall cause | ||||||
11 | the
following notice to be posted in a prominently visible | ||||||
12 | place on each retail
dispensing device that is used to | ||||||
13 | dispense motor
fuel or gasohol in the State of Illinois: "As of | ||||||
14 | July 1, 2000, the State of
Illinois has eliminated the State's | ||||||
15 | share of sales tax on motor fuel and
gasohol through December | ||||||
16 | 31, 2000. The price on this pump should reflect the
| ||||||
17 | elimination of the tax." The notice shall be printed in bold | ||||||
18 | print on a sign
that is no smaller than 4 inches by 8 inches. | ||||||
19 | The sign shall be clearly
visible to customers. Any retailer | ||||||
20 | who fails to post or maintain a required
sign through December | ||||||
21 | 31, 2000 is guilty of a petty offense for which the fine
shall | ||||||
22 | be $500 per day per each retail premises where a violation | ||||||
23 | occurs.
| ||||||
24 | With respect to gasohol, as defined in the Use Tax Act, the | ||||||
25 | tax imposed
by this Act applies to (i) 70% of the proceeds of | ||||||
26 | sales made on or after
January 1, 1990, and before July 1, |
| |||||||
| |||||||
1 | 2003, (ii) 80% of the proceeds of
sales made on or after July | ||||||
2 | 1, 2003 and on or before July 1, 2017, and (iii) 100% of the | ||||||
3 | proceeds of sales
made thereafter.
If, at any time, however, | ||||||
4 | the tax under this Act on sales of gasohol, as
defined in
the | ||||||
5 | Use Tax Act, is imposed at the rate of 1.25%, then the
tax | ||||||
6 | imposed by this Act applies to 100% of the proceeds of sales of | ||||||
7 | gasohol
made during that time.
| ||||||
8 | With respect to majority blended ethanol fuel, as defined | ||||||
9 | in the Use Tax Act,
the
tax
imposed by this Act does not apply | ||||||
10 | to the proceeds of sales made on or after
July 1, 2003 and on | ||||||
11 | or before December 31, 2023 but applies to 100% of the
proceeds | ||||||
12 | of sales made thereafter.
| ||||||
13 | With respect to biodiesel blends, as defined in the Use | ||||||
14 | Tax Act, with no less
than 1% and no
more than 10% biodiesel, | ||||||
15 | the tax imposed by this Act
applies to (i) 80% of the proceeds | ||||||
16 | of sales made on or after July 1, 2003
and on or before | ||||||
17 | December 31, 2018 and (ii) 100% of the
proceeds of sales made | ||||||
18 | after December 31, 2018 and before January 1, 2024. On and | ||||||
19 | after January 1, 2024 and on or before December 31, 2030, the | ||||||
20 | taxation of biodiesel, renewable diesel, and biodiesel blends | ||||||
21 | shall be as provided in Section 3-5.1 of the Use Tax Act.
If, | ||||||
22 | at any time, however, the tax under this Act on sales of | ||||||
23 | biodiesel blends,
as
defined in the Use Tax Act, with no less | ||||||
24 | than 1% and no more than 10% biodiesel
is imposed at the rate | ||||||
25 | of 1.25%, then the
tax imposed by this Act applies to 100% of | ||||||
26 | the proceeds of sales of biodiesel
blends with no less than 1% |
| |||||||
| |||||||
1 | and no more than 10% biodiesel
made
during that time.
| ||||||
2 | With respect to biodiesel, as defined in the Use Tax Act, | ||||||
3 | and biodiesel
blends, as defined in the Use Tax Act, with
more | ||||||
4 | than 10% but no more than 99% biodiesel, the tax imposed by | ||||||
5 | this Act
does not apply to the proceeds of sales made on or | ||||||
6 | after July 1, 2003
and on or before December 31, 2023. On and | ||||||
7 | after January 1, 2024 and on or before December 31, 2030, the | ||||||
8 | taxation of biodiesel, renewable diesel, and biodiesel blends | ||||||
9 | shall be as provided in Section 3-5.1 of the Use Tax Act.
| ||||||
10 | With respect to gun safes and locks designed to secure | ||||||
11 | firearms, beginning on January 1, 2024, the tax is imposed at | ||||||
12 | the rate of 1%. | ||||||
13 | Until July 1, 2022 and beginning again on July 1, 2023, | ||||||
14 | with respect to food for human consumption that is to be | ||||||
15 | consumed off the
premises where it is sold (other than | ||||||
16 | alcoholic beverages, food consisting of or infused with adult | ||||||
17 | use cannabis, soft drinks, and
food that has been prepared for | ||||||
18 | immediate consumption), the tax is imposed at the rate of 1%. | ||||||
19 | Beginning July 1, 2022 and until July 1, 2023, with respect to | ||||||
20 | food for human consumption that is to be consumed off the | ||||||
21 | premises where it is sold (other than alcoholic beverages, | ||||||
22 | food consisting of or infused with adult use cannabis, soft | ||||||
23 | drinks, and food that has been prepared for immediate | ||||||
24 | consumption), the tax is imposed at the rate of 0%. | ||||||
25 | With respect to prescription and
nonprescription | ||||||
26 | medicines, drugs, medical appliances, products classified as |
| |||||||
| |||||||
1 | Class III medical devices by the United States Food and Drug | ||||||
2 | Administration that are used for cancer treatment pursuant to | ||||||
3 | a prescription, as well as any accessories and components | ||||||
4 | related to those devices, modifications to a motor
vehicle for | ||||||
5 | the purpose of rendering it usable by a person with a | ||||||
6 | disability, and
insulin, blood sugar testing materials, | ||||||
7 | syringes, and needles used by human diabetics, the tax is | ||||||
8 | imposed at the rate of 1%. For the purposes of this
Section, | ||||||
9 | until September 1, 2009: the term "soft drinks" means any | ||||||
10 | complete, finished, ready-to-use,
non-alcoholic drink, whether | ||||||
11 | carbonated or not, including , but not limited to ,
soda water, | ||||||
12 | cola, fruit juice, vegetable juice, carbonated water, and all | ||||||
13 | other
preparations commonly known as soft drinks of whatever | ||||||
14 | kind or description that
are contained in any closed or sealed | ||||||
15 | bottle, can, carton, or container,
regardless of size; but | ||||||
16 | "soft drinks" does not include coffee, tea, non-carbonated
| ||||||
17 | water, infant formula, milk or milk products as defined in the | ||||||
18 | Grade A
Pasteurized Milk and Milk Products Act, or drinks | ||||||
19 | containing 50% or more
natural fruit or vegetable juice.
| ||||||
20 | Notwithstanding any other provisions of this
Act, | ||||||
21 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
22 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
23 | drinks" does do not include beverages that contain milk or | ||||||
24 | milk products, soy, rice or similar milk substitutes, or | ||||||
25 | greater than 50% of vegetable or fruit juice by volume. | ||||||
26 | Until August 1, 2009, and notwithstanding any other |
| |||||||
| |||||||
1 | provisions of this
Act, "food for human consumption that is to | ||||||
2 | be consumed off the premises where
it is sold" includes all | ||||||
3 | food sold through a vending machine, except soft
drinks and | ||||||
4 | food products that are dispensed hot from a vending machine,
| ||||||
5 | regardless of the location of the vending machine. Beginning | ||||||
6 | August 1, 2009, and notwithstanding any other provisions of | ||||||
7 | this Act, "food for human consumption that is to be consumed | ||||||
8 | off the premises where it is sold" includes all food sold | ||||||
9 | through a vending machine, except soft drinks, candy, and food | ||||||
10 | products that are dispensed hot from a vending machine, | ||||||
11 | regardless of the location of the vending machine.
| ||||||
12 | Notwithstanding any other provisions of this
Act, | ||||||
13 | beginning September 1, 2009, "food for human consumption that | ||||||
14 | is to be consumed off the premises where
it is sold" does not | ||||||
15 | include candy. For purposes of this Section, "candy" means a | ||||||
16 | preparation of sugar, honey, or other natural or artificial | ||||||
17 | sweeteners in combination with chocolate, fruits, nuts or | ||||||
18 | other ingredients or flavorings in the form of bars, drops, or | ||||||
19 | pieces. "Candy" does not include any preparation that contains | ||||||
20 | flour or requires refrigeration. | ||||||
21 | Notwithstanding any other provisions of this
Act, | ||||||
22 | beginning September 1, 2009, "nonprescription medicines and | ||||||
23 | drugs" does not include grooming and hygiene products. For | ||||||
24 | purposes of this Section, "grooming and hygiene products" | ||||||
25 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
26 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan |
| |||||||
| |||||||
1 | lotions and screens, unless those products are available by | ||||||
2 | prescription only, regardless of whether the products meet the | ||||||
3 | definition of "over-the-counter-drugs". For the purposes of | ||||||
4 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
5 | use that contains a label that identifies the product as a drug | ||||||
6 | as required by 21 CFR C.F.R. § 201.66. The | ||||||
7 | "over-the-counter-drug" label includes: | ||||||
8 | (A) a A "Drug Facts" panel; or | ||||||
9 | (B) a A statement of the "active ingredient(s)" with a | ||||||
10 | list of those ingredients contained in the compound, | ||||||
11 | substance or preparation.
| ||||||
12 | Beginning on January 1, 2014 ( the effective date of Public | ||||||
13 | Act 98-122) this amendatory Act of the 98th General Assembly , | ||||||
14 | "prescription and nonprescription medicines and drugs" | ||||||
15 | includes medical cannabis purchased from a registered | ||||||
16 | dispensing organization under the Compassionate Use of Medical | ||||||
17 | Cannabis Program Act. | ||||||
18 | As used in this Section, "adult use cannabis" means | ||||||
19 | cannabis subject to tax under the Cannabis Cultivation | ||||||
20 | Privilege Tax Law and the Cannabis Purchaser Excise Tax Law | ||||||
21 | and does not include cannabis subject to tax under the | ||||||
22 | Compassionate Use of Medical Cannabis Program Act. | ||||||
23 | (Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19; | ||||||
24 | 102-4, eff. 4-27-21; 102-700, Article 20, Section 20-20, eff. | ||||||
25 | 4-19-22; 102-700, Article 60, Section 60-30, eff. 4-19-22; | ||||||
26 | 102-700, Article 65, Section 65-10, eff. 4-19-22; revised |
| |||||||
| |||||||
1 | 6-1-22.)
| ||||||
2 | Section 99. Effective date. This Act takes effect upon | ||||||
3 | becoming law.
|