| ||||||||||||||||||||
| ||||||||||||||||||||
| ||||||||||||||||||||
| ||||||||||||||||||||
| ||||||||||||||||||||
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 Department of Revenue Law of the
Civil | |||||||||||||||||||
5 | Administrative Code of Illinois is amended by adding Section | |||||||||||||||||||
6 | 2505-810 as follows: | |||||||||||||||||||
7 | (20 ILCS 2505/2505-810 new) | |||||||||||||||||||
8 | Sec. 2505-810. Exemption for materials, equipment, or | |||||||||||||||||||
9 | supplies of a bid. | |||||||||||||||||||
10 | (a) As used in this Section: | |||||||||||||||||||
11 | "In-State retailer or serviceman" means a retailer or | |||||||||||||||||||
12 | serviceman with a principal place of business located in the | |||||||||||||||||||
13 | State. | |||||||||||||||||||
14 | "Local provisions of the Use Tax Act, the Service Use Tax | |||||||||||||||||||
15 | Act, the Service Occupation Tax Act, and the Retailers' | |||||||||||||||||||
16 | Occupation Tax Act" means use taxes or occupation taxes | |||||||||||||||||||
17 | imposed under the Counties Code, the Illinois Municipal Code, | |||||||||||||||||||
18 | the Salem Civic Center Law of 1997 of the Civic Center Code, | |||||||||||||||||||
19 | the Metropolitan Pier and Exposition Authority Act, the Flood | |||||||||||||||||||
20 | Prevention District Act, the Metro-East Park and Recreation | |||||||||||||||||||
21 | District Act, the Local Mass Transit District Act, the | |||||||||||||||||||
22 | Regional Transportation Authority Act, and the Water | |||||||||||||||||||
23 | Commission Act of 1985. |
| |||||||
| |||||||
1 | "Out-of-State retailer or serviceman" means a retailer or | ||||||
2 | serviceman with a principal place of business located outside | ||||||
3 | of the State. | ||||||
4 | (b) If an in-State retailer or serviceman bids on a | ||||||
5 | purchase order or contract to provide materials, equipment, or | ||||||
6 | supplies to a municipality with a population of less than | ||||||
7 | 1,000,000, and that purchase order or contract involves an | ||||||
8 | amount in excess of $25,000, then the municipality may apply | ||||||
9 | to the Department of Revenue for a certificate of exemption | ||||||
10 | from the taxes imposed under local provisions of the Use Tax | ||||||
11 | Act, the Service Use Tax Act, the Service Occupation Tax Act, | ||||||
12 | and the Retailers' Occupation Tax Act for the in-State | ||||||
13 | retailer or serviceman, or a third-party supplier of the | ||||||
14 | in-State retailer or serviceman, with respect to the | ||||||
15 | materials, equipment, or supplies covered by the bid if all of | ||||||
16 | the following conditions apply: | ||||||
17 | (1) at least one other bid is received from an | ||||||
18 | out-of-State retailer or serviceman; | ||||||
19 | (2) the in-State retailer or serviceman demonstrates | ||||||
20 | the necessity of the exemption in order to submit the | ||||||
21 | lowest responsible bid under the guidelines provided under | ||||||
22 | Division 9 or 10 of Article 8 of the Illinois Municipal | ||||||
23 | Code, including substantive proof furnished by the | ||||||
24 | retailer or serviceman to the municipality or the | ||||||
25 | Department of Revenue; and | ||||||
26 | (3) the in-State retailer provides an itemized |
| |||||||
| |||||||
1 | estimate of cost to the corporate authorities of the | ||||||
2 | municipality. | ||||||
3 | Section 10. The Use Tax Act is amended by changing Section | ||||||
4 | 3-5 as follows:
| ||||||
5 | (35 ILCS 105/3-5)
| ||||||
6 | Sec. 3-5. Exemptions. Use of the following tangible | ||||||
7 | personal property is exempt from the tax imposed by this Act:
| ||||||
8 | (1) Personal property purchased from a corporation, | ||||||
9 | society, association,
foundation, institution, or | ||||||
10 | organization, other than a limited liability
company, that is | ||||||
11 | organized and operated as a not-for-profit service enterprise
| ||||||
12 | for the benefit of persons 65 years of age or older if the | ||||||
13 | personal property was not purchased by the enterprise for the | ||||||
14 | purpose of resale by the
enterprise.
| ||||||
15 | (2) Personal property purchased by a not-for-profit | ||||||
16 | Illinois county
fair association for use in conducting, | ||||||
17 | operating, or promoting the
county fair.
| ||||||
18 | (3) Personal property purchased by a not-for-profit
arts | ||||||
19 | or cultural organization that establishes, by proof required | ||||||
20 | by the
Department by
rule, that it has received an exemption | ||||||
21 | under Section 501(c)(3) of the Internal
Revenue Code and that | ||||||
22 | is organized and operated primarily for the
presentation
or | ||||||
23 | support of arts or cultural programming, activities, or | ||||||
24 | services. These
organizations include, but are not limited to, |
| |||||||
| |||||||
1 | music and dramatic arts
organizations such as symphony | ||||||
2 | orchestras and theatrical groups, arts and
cultural service | ||||||
3 | organizations, local arts councils, visual arts organizations,
| ||||||
4 | and media arts organizations.
On and after July 1, 2001 (the | ||||||
5 | effective date of Public Act 92-35), however, an entity | ||||||
6 | otherwise eligible for this exemption shall not
make tax-free | ||||||
7 | purchases unless it has an active identification number issued | ||||||
8 | by
the Department.
| ||||||
9 | (4) Personal property purchased by a governmental body, by | ||||||
10 | a
corporation, society, association, foundation, or | ||||||
11 | institution organized and
operated exclusively for charitable, | ||||||
12 | religious, or educational purposes, or
by a not-for-profit | ||||||
13 | corporation, society, association, foundation,
institution, or | ||||||
14 | organization that has no compensated officers or employees
and | ||||||
15 | that is organized and operated primarily for the recreation of | ||||||
16 | persons
55 years of age or older. A limited liability company | ||||||
17 | may qualify for the
exemption under this paragraph only if the | ||||||
18 | limited liability company is
organized and operated | ||||||
19 | exclusively for educational purposes. On and after July
1, | ||||||
20 | 1987, however, no entity otherwise eligible for this exemption | ||||||
21 | shall make
tax-free purchases unless it has an active | ||||||
22 | exemption identification number
issued by the Department.
| ||||||
23 | (5) Until July 1, 2003, a passenger car that is a | ||||||
24 | replacement vehicle to
the extent that the
purchase price of | ||||||
25 | the car is subject to the Replacement Vehicle Tax.
| ||||||
26 | (6) Until July 1, 2003 and beginning again on September 1, |
| |||||||
| |||||||
1 | 2004 through August 30, 2014, graphic arts machinery and | ||||||
2 | equipment, including
repair and replacement
parts, both new | ||||||
3 | and used, and including that manufactured on special order,
| ||||||
4 | certified by the purchaser to be used primarily for graphic | ||||||
5 | arts production,
and including machinery and equipment | ||||||
6 | purchased for lease.
Equipment includes chemicals or chemicals | ||||||
7 | acting as catalysts but only if
the
chemicals or chemicals | ||||||
8 | acting as catalysts effect a direct and immediate change
upon | ||||||
9 | a graphic arts product. Beginning on July 1, 2017, graphic | ||||||
10 | arts machinery and equipment is included in the manufacturing | ||||||
11 | and assembling machinery and equipment exemption under | ||||||
12 | paragraph (18).
| ||||||
13 | (7) Farm chemicals.
| ||||||
14 | (8) Legal tender, currency, medallions, or gold or silver | ||||||
15 | coinage issued by
the State of Illinois, the government of the | ||||||
16 | United States of America, or the
government of any foreign | ||||||
17 | country, and bullion.
| ||||||
18 | (9) Personal property purchased from a teacher-sponsored | ||||||
19 | student
organization affiliated with an elementary or | ||||||
20 | secondary school located in
Illinois.
| ||||||
21 | (10) A motor vehicle that is used for automobile renting, | ||||||
22 | as defined in the
Automobile Renting Occupation and Use Tax | ||||||
23 | Act.
| ||||||
24 | (11) Farm machinery and equipment, both new and used,
| ||||||
25 | including that manufactured on special order, certified by the | ||||||
26 | purchaser
to be used primarily for production agriculture or |
| |||||||
| |||||||
1 | State or federal
agricultural programs, including individual | ||||||
2 | replacement parts for
the machinery and equipment, including | ||||||
3 | machinery and equipment
purchased
for lease,
and including | ||||||
4 | implements of husbandry defined in Section 1-130 of
the | ||||||
5 | Illinois Vehicle Code, farm machinery and agricultural | ||||||
6 | chemical and
fertilizer spreaders, and nurse wagons required | ||||||
7 | to be registered
under Section 3-809 of the Illinois Vehicle | ||||||
8 | Code,
but excluding other motor
vehicles required to be
| ||||||
9 | registered under the Illinois Vehicle Code.
Horticultural | ||||||
10 | polyhouses or hoop houses used for propagating, growing, or
| ||||||
11 | overwintering plants shall be considered farm machinery and | ||||||
12 | equipment under
this item (11).
Agricultural chemical tender | ||||||
13 | tanks and dry boxes shall include units sold
separately from a | ||||||
14 | motor vehicle required to be licensed and units sold mounted
| ||||||
15 | on a motor vehicle required to be licensed if the selling price | ||||||
16 | of the tender
is separately stated.
| ||||||
17 | Farm machinery and equipment shall include precision | ||||||
18 | farming equipment
that is
installed or purchased to be | ||||||
19 | installed on farm machinery and equipment
including, but not | ||||||
20 | limited to, tractors, harvesters, sprayers, planters,
seeders, | ||||||
21 | or spreaders.
Precision farming equipment includes, but is not | ||||||
22 | limited to, soil testing
sensors, computers, monitors, | ||||||
23 | software, global positioning
and mapping systems, and other | ||||||
24 | such equipment.
| ||||||
25 | Farm machinery and equipment also includes computers, | ||||||
26 | sensors, software, and
related equipment used primarily in the
|
| |||||||
| |||||||
1 | computer-assisted operation of production agriculture | ||||||
2 | facilities, equipment,
and
activities such as, but not limited | ||||||
3 | to,
the collection, monitoring, and correlation of
animal and | ||||||
4 | crop data for the purpose of
formulating animal diets and | ||||||
5 | agricultural chemicals. This item (11) is exempt
from the | ||||||
6 | provisions of
Section 3-90.
| ||||||
7 | (12) Until June 30, 2013, fuel and petroleum products sold | ||||||
8 | to or used by an air common
carrier, certified by the carrier | ||||||
9 | to be used for consumption, shipment, or
storage in the | ||||||
10 | conduct of its business as an air common carrier, for a
flight | ||||||
11 | destined for or returning from a location or locations
outside | ||||||
12 | the United States without regard to previous or subsequent | ||||||
13 | domestic
stopovers.
| ||||||
14 | Beginning July 1, 2013, fuel and petroleum products sold | ||||||
15 | to or used by an air carrier, certified by the carrier to be | ||||||
16 | used for consumption, shipment, or storage in the conduct of | ||||||
17 | its business as an air common carrier, for a flight that (i) is | ||||||
18 | engaged in foreign trade or is engaged in trade between the | ||||||
19 | United States and any of its possessions and (ii) transports | ||||||
20 | at least one individual or package for hire from the city of | ||||||
21 | origination to the city of final destination on the same | ||||||
22 | aircraft, without regard to a change in the flight number of | ||||||
23 | that aircraft. | ||||||
24 | (13) Proceeds of mandatory service charges separately
| ||||||
25 | stated on customers' bills for the purchase and consumption of | ||||||
26 | food and
beverages purchased at retail from a retailer, to the |
| |||||||
| |||||||
1 | extent that the proceeds
of the service charge are in fact | ||||||
2 | turned over as tips or as a substitute
for tips to the | ||||||
3 | employees who participate directly in preparing, serving,
| ||||||
4 | hosting or cleaning up the food or beverage function with | ||||||
5 | respect to which
the service charge is imposed.
| ||||||
6 | (14) Until July 1, 2003, oil field exploration, drilling, | ||||||
7 | and production
equipment,
including (i) rigs and parts of | ||||||
8 | rigs, rotary
rigs, cable tool rigs, and workover rigs, (ii) | ||||||
9 | pipe and tubular goods,
including casing and drill strings, | ||||||
10 | (iii) pumps and pump-jack units, (iv)
storage tanks and flow | ||||||
11 | lines, (v) any individual replacement part for oil
field | ||||||
12 | exploration, drilling, and production equipment, and (vi) | ||||||
13 | machinery and
equipment purchased
for lease; but excluding | ||||||
14 | motor vehicles required to be registered under the
Illinois | ||||||
15 | Vehicle Code.
| ||||||
16 | (15) Photoprocessing machinery and equipment, including | ||||||
17 | repair and
replacement parts, both new and used, including | ||||||
18 | that
manufactured on special order, certified by the purchaser | ||||||
19 | to be used
primarily for photoprocessing, and including
| ||||||
20 | photoprocessing machinery and equipment purchased for lease.
| ||||||
21 | (16) Until July 1, 2028, coal and aggregate exploration, | ||||||
22 | mining, off-highway hauling,
processing, maintenance, and | ||||||
23 | reclamation equipment,
including replacement parts and | ||||||
24 | equipment, and
including equipment purchased for lease, but | ||||||
25 | excluding motor
vehicles required to be registered under the | ||||||
26 | Illinois Vehicle Code. The changes made to this Section by |
| |||||||
| |||||||
1 | Public Act 97-767 apply on and after July 1, 2003, but no claim | ||||||
2 | for credit or refund is allowed on or after August 16, 2013 | ||||||
3 | (the effective date of Public Act 98-456)
for such taxes paid | ||||||
4 | during the period beginning July 1, 2003 and ending on August | ||||||
5 | 16, 2013 (the effective date of Public Act 98-456).
| ||||||
6 | (17) Until July 1, 2003, distillation machinery and | ||||||
7 | equipment, sold as a
unit or kit,
assembled or installed by the | ||||||
8 | retailer, certified by the user to be used
only for the | ||||||
9 | production of ethyl alcohol that will be used for consumption
| ||||||
10 | as motor fuel or as a component of motor fuel for the personal | ||||||
11 | use of the
user, and not subject to sale or resale.
| ||||||
12 | (18) Manufacturing and assembling machinery and equipment | ||||||
13 | used
primarily in the process of manufacturing or assembling | ||||||
14 | tangible
personal property for wholesale or retail sale or | ||||||
15 | lease, whether that sale
or lease is made directly by the | ||||||
16 | manufacturer or by some other person,
whether the materials | ||||||
17 | used in the process are
owned by the manufacturer or some other | ||||||
18 | person, or whether that sale or
lease is made apart from or as | ||||||
19 | an incident to the seller's engaging in
the service occupation | ||||||
20 | of producing machines, tools, dies, jigs,
patterns, gauges, or | ||||||
21 | other similar items of no commercial value on
special order | ||||||
22 | for a particular purchaser. The exemption provided by this | ||||||
23 | paragraph (18) includes production related tangible personal | ||||||
24 | property, as defined in Section 3-50, purchased on or after | ||||||
25 | July 1, 2019. The exemption provided by this paragraph (18) | ||||||
26 | does not include machinery and equipment used in (i) the |
| |||||||
| |||||||
1 | generation of electricity for wholesale or retail sale; (ii) | ||||||
2 | the generation or treatment of natural or artificial gas for | ||||||
3 | wholesale or retail sale that is delivered to customers | ||||||
4 | through pipes, pipelines, or mains; or (iii) the treatment of | ||||||
5 | water for wholesale or retail sale that is delivered to | ||||||
6 | customers through pipes, pipelines, or mains. The provisions | ||||||
7 | of Public Act 98-583 are declaratory of existing law as to the | ||||||
8 | meaning and scope of this exemption. Beginning on July 1, | ||||||
9 | 2017, the exemption provided by this paragraph (18) includes, | ||||||
10 | but is not limited to, graphic arts machinery and equipment, | ||||||
11 | as defined in paragraph (6) of this Section.
| ||||||
12 | (19) Personal property delivered to a purchaser or | ||||||
13 | purchaser's donee
inside Illinois when the purchase order for | ||||||
14 | that personal property was
received by a florist located | ||||||
15 | outside Illinois who has a florist located
inside Illinois | ||||||
16 | deliver the personal property.
| ||||||
17 | (20) Semen used for artificial insemination of livestock | ||||||
18 | for direct
agricultural production.
| ||||||
19 | (21) Horses, or interests in horses, registered with and | ||||||
20 | meeting the
requirements of any of the
Arabian Horse Club | ||||||
21 | Registry of America, Appaloosa Horse Club, American Quarter
| ||||||
22 | Horse Association, United States
Trotting Association, or | ||||||
23 | Jockey Club, as appropriate, used for
purposes of breeding or | ||||||
24 | racing for prizes. This item (21) is exempt from the | ||||||
25 | provisions of Section 3-90, and the exemption provided for | ||||||
26 | under this item (21) applies for all periods beginning May 30, |
| |||||||
| |||||||
1 | 1995, but no claim for credit or refund is allowed on or after | ||||||
2 | January 1, 2008
for such taxes paid during the period | ||||||
3 | beginning May 30, 2000 and ending on January 1, 2008.
| ||||||
4 | (22) Computers and communications equipment utilized for | ||||||
5 | any
hospital
purpose
and equipment used in the diagnosis,
| ||||||
6 | analysis, or treatment of hospital patients purchased by a | ||||||
7 | lessor who leases
the
equipment, under a lease of one year or | ||||||
8 | longer executed or in effect at the
time the lessor would | ||||||
9 | otherwise be subject to the tax imposed by this Act, to a
| ||||||
10 | hospital
that has been issued an active tax exemption | ||||||
11 | identification number by
the
Department under Section 1g of | ||||||
12 | the Retailers' Occupation Tax Act. If the
equipment is leased | ||||||
13 | in a manner that does not qualify for
this exemption or is used | ||||||
14 | in any other non-exempt manner, the lessor
shall be liable for | ||||||
15 | the
tax imposed under this Act or the Service Use Tax Act, as | ||||||
16 | the case may
be, based on the fair market value of the property | ||||||
17 | at the time the
non-qualifying use occurs. No lessor shall | ||||||
18 | collect or attempt to collect an
amount (however
designated) | ||||||
19 | that purports to reimburse that lessor for the tax imposed by | ||||||
20 | this
Act or the Service Use Tax Act, as the case may be, if the | ||||||
21 | tax has not been
paid by the lessor. If a lessor improperly | ||||||
22 | collects any such amount from the
lessee, the lessee shall | ||||||
23 | have a legal right to claim a refund of that amount
from the | ||||||
24 | lessor. If, however, that amount is not refunded to the lessee | ||||||
25 | for
any reason, the lessor is liable to pay that amount to the | ||||||
26 | Department.
|
| |||||||
| |||||||
1 | (23) Personal property purchased by a lessor who leases | ||||||
2 | the
property, under
a
lease of
one year or longer executed or | ||||||
3 | in effect at the time
the lessor would otherwise be subject to | ||||||
4 | the tax imposed by this Act,
to a governmental body
that has | ||||||
5 | been issued an active sales tax exemption identification | ||||||
6 | number by the
Department under Section 1g of the Retailers' | ||||||
7 | Occupation Tax Act.
If the
property is leased in a manner that | ||||||
8 | does not qualify for
this exemption
or used in any other | ||||||
9 | non-exempt manner, the lessor shall be liable for the
tax | ||||||
10 | imposed under this Act or the Service Use Tax Act, as the case | ||||||
11 | may
be, based on the fair market value of the property at the | ||||||
12 | time the
non-qualifying use occurs. No lessor shall collect or | ||||||
13 | attempt to collect an
amount (however
designated) that | ||||||
14 | purports to reimburse that lessor for the tax imposed by this
| ||||||
15 | Act or the Service Use Tax Act, as the case may be, if the tax | ||||||
16 | has not been
paid by the lessor. If a lessor improperly | ||||||
17 | collects any such amount from the
lessee, the lessee shall | ||||||
18 | have a legal right to claim a refund of that amount
from the | ||||||
19 | lessor. If, however, that amount is not refunded to the lessee | ||||||
20 | for
any reason, the lessor is liable to pay that amount to the | ||||||
21 | Department.
| ||||||
22 | (24) Beginning with taxable years ending on or after | ||||||
23 | December
31, 1995
and
ending with taxable years ending on or | ||||||
24 | before December 31, 2004,
personal property that is
donated | ||||||
25 | for disaster relief to be used in a State or federally declared
| ||||||
26 | disaster area in Illinois or bordering Illinois by a |
| |||||||
| |||||||
1 | manufacturer or retailer
that is registered in this State to a | ||||||
2 | corporation, society, association,
foundation, or institution | ||||||
3 | that has been issued a sales tax exemption
identification | ||||||
4 | number by the Department that assists victims of the disaster
| ||||||
5 | who reside within the declared disaster area.
| ||||||
6 | (25) Beginning with taxable years ending on or after | ||||||
7 | December
31, 1995 and
ending with taxable years ending on or | ||||||
8 | before December 31, 2004, personal
property that is used in | ||||||
9 | the performance of infrastructure repairs in this
State, | ||||||
10 | including but not limited to municipal roads and streets, | ||||||
11 | access roads,
bridges, sidewalks, waste disposal systems, | ||||||
12 | water and sewer line extensions,
water distribution and | ||||||
13 | purification facilities, storm water drainage and
retention | ||||||
14 | facilities, and sewage treatment facilities, resulting from a | ||||||
15 | State
or federally declared disaster in Illinois or bordering | ||||||
16 | Illinois when such
repairs are initiated on facilities located | ||||||
17 | in the declared disaster area
within 6 months after the | ||||||
18 | disaster.
| ||||||
19 | (26) Beginning July 1, 1999, game or game birds purchased | ||||||
20 | at a "game
breeding
and hunting preserve area" as that term is
| ||||||
21 | used in
the Wildlife Code. This paragraph is exempt from the | ||||||
22 | provisions
of
Section 3-90.
| ||||||
23 | (27) A motor vehicle, as that term is defined in Section | ||||||
24 | 1-146
of the
Illinois
Vehicle Code, that is donated to a | ||||||
25 | corporation, limited liability company,
society, association, | ||||||
26 | foundation, or institution that is determined by the
|
| |||||||
| |||||||
1 | Department to be organized and operated exclusively for | ||||||
2 | educational purposes.
For purposes of this exemption, "a | ||||||
3 | corporation, limited liability company,
society, association, | ||||||
4 | foundation, or institution organized and operated
exclusively | ||||||
5 | for educational purposes" means all tax-supported public | ||||||
6 | schools,
private schools that offer systematic instruction in | ||||||
7 | useful branches of
learning by methods common to public | ||||||
8 | schools and that compare favorably in
their scope and | ||||||
9 | intensity with the course of study presented in tax-supported
| ||||||
10 | schools, and vocational or technical schools or institutes | ||||||
11 | organized and
operated exclusively to provide a course of | ||||||
12 | study of not less than 6 weeks
duration and designed to prepare | ||||||
13 | individuals to follow a trade or to pursue a
manual, | ||||||
14 | technical, mechanical, industrial, business, or commercial
| ||||||
15 | occupation.
| ||||||
16 | (28) Beginning January 1, 2000, personal property, | ||||||
17 | including
food,
purchased through fundraising
events for the | ||||||
18 | benefit of
a public or private elementary or
secondary school, | ||||||
19 | a group of those schools, or one or more school
districts if | ||||||
20 | the events are
sponsored by an entity recognized by the school | ||||||
21 | district that consists
primarily of volunteers and includes
| ||||||
22 | parents and teachers of the school children. This paragraph | ||||||
23 | does not apply
to fundraising
events (i) for the benefit of | ||||||
24 | private home instruction or (ii)
for which the fundraising | ||||||
25 | entity purchases the personal property sold at
the events from | ||||||
26 | another individual or entity that sold the property for the
|
| |||||||
| |||||||
1 | purpose of resale by the fundraising entity and that
profits | ||||||
2 | from the sale to the
fundraising entity. This paragraph is | ||||||
3 | exempt
from the provisions
of Section 3-90.
| ||||||
4 | (29) Beginning January 1, 2000 and through December 31, | ||||||
5 | 2001, new or
used automatic vending
machines that prepare and | ||||||
6 | serve hot food and beverages, including coffee, soup,
and
| ||||||
7 | other items, and replacement parts for these machines.
| ||||||
8 | Beginning January 1,
2002 and through June 30, 2003, machines | ||||||
9 | and parts for machines used in
commercial, coin-operated | ||||||
10 | amusement and vending business if a use or occupation
tax is | ||||||
11 | paid on the gross receipts derived from the use of the | ||||||
12 | commercial,
coin-operated amusement and vending machines.
This
| ||||||
13 | paragraph
is exempt from the provisions of Section 3-90.
| ||||||
14 | (30) Beginning January 1, 2001 and through June 30, 2016, | ||||||
15 | food for human consumption that is to be consumed off the | ||||||
16 | premises
where it is sold (other than alcoholic beverages, | ||||||
17 | soft drinks, and food that
has been prepared for immediate | ||||||
18 | consumption) and prescription and
nonprescription medicines, | ||||||
19 | drugs, medical appliances, and insulin, urine
testing | ||||||
20 | materials, syringes, and needles used by diabetics, for human | ||||||
21 | use, when
purchased for use by a person receiving medical | ||||||
22 | assistance under Article V of
the Illinois Public Aid Code who | ||||||
23 | resides in a licensed long-term care facility,
as defined in | ||||||
24 | the Nursing Home Care Act, or in a licensed facility as defined | ||||||
25 | in the ID/DD Community Care Act, the MC/DD Act, or the | ||||||
26 | Specialized Mental Health Rehabilitation Act of 2013.
|
| |||||||
| |||||||
1 | (31) Beginning on August 2, 2001 (the effective date of | ||||||
2 | Public Act 92-227),
computers and communications equipment
| ||||||
3 | utilized for any hospital purpose and equipment used in the | ||||||
4 | diagnosis,
analysis, or treatment of hospital patients | ||||||
5 | purchased by a lessor who leases
the equipment, under a lease | ||||||
6 | of one year or longer executed or in effect at the
time the | ||||||
7 | lessor would otherwise be subject to the tax imposed by this | ||||||
8 | Act, to a
hospital that has been issued an active tax exemption | ||||||
9 | identification number by
the Department under Section 1g of | ||||||
10 | the Retailers' Occupation Tax Act. If the
equipment is leased | ||||||
11 | in a manner that does not qualify for this exemption or is
used | ||||||
12 | in any other nonexempt manner, the lessor shall be liable for | ||||||
13 | the tax
imposed under this Act or the Service Use Tax Act, as | ||||||
14 | the case may be, based on
the fair market value of the property | ||||||
15 | at the time the nonqualifying use
occurs. No lessor shall | ||||||
16 | collect or attempt to collect an amount (however
designated) | ||||||
17 | that purports to reimburse that lessor for the tax imposed by | ||||||
18 | this
Act or the Service Use Tax Act, as the case may be, if the | ||||||
19 | tax has not been
paid by the lessor. If a lessor improperly | ||||||
20 | collects any such amount from the
lessee, the lessee shall | ||||||
21 | have a legal right to claim a refund of that amount
from the | ||||||
22 | lessor. If, however, that amount is not refunded to the lessee | ||||||
23 | for
any reason, the lessor is liable to pay that amount to the | ||||||
24 | Department.
This paragraph is exempt from the provisions of | ||||||
25 | Section 3-90.
| ||||||
26 | (32) Beginning on August 2, 2001 (the effective date of |
| |||||||
| |||||||
1 | Public Act 92-227),
personal property purchased by a lessor | ||||||
2 | who leases the property,
under a lease of one year or longer | ||||||
3 | executed or in effect at the time the
lessor would otherwise be | ||||||
4 | subject to the tax imposed by this Act, to a
governmental body | ||||||
5 | that has been issued an active sales tax exemption
| ||||||
6 | identification number by the Department under Section 1g of | ||||||
7 | the Retailers'
Occupation Tax Act. If the property is leased | ||||||
8 | in a manner that does not
qualify for this exemption or used in | ||||||
9 | any other nonexempt manner, the lessor
shall be liable for the | ||||||
10 | tax imposed under this Act or the Service Use Tax Act,
as the | ||||||
11 | case may be, based on the fair market value of the property at | ||||||
12 | the time
the nonqualifying use occurs. No lessor shall collect | ||||||
13 | or attempt to collect
an amount (however designated) that | ||||||
14 | purports to reimburse that lessor for the
tax imposed by this | ||||||
15 | Act or the Service Use Tax Act, as the case may be, if the
tax | ||||||
16 | has not been paid by the lessor. If a lessor improperly | ||||||
17 | collects any such
amount from the lessee, the lessee shall | ||||||
18 | have a legal right to claim a refund
of that amount from the | ||||||
19 | lessor. If, however, that amount is not refunded to
the lessee | ||||||
20 | for any reason, the lessor is liable to pay that amount to the
| ||||||
21 | Department. This paragraph is exempt from the provisions of | ||||||
22 | Section 3-90.
| ||||||
23 | (33) On and after July 1, 2003 and through June 30, 2004, | ||||||
24 | the use in this State of motor vehicles of
the second division | ||||||
25 | with a gross vehicle weight in excess of 8,000 pounds and
that | ||||||
26 | are subject to the commercial distribution fee imposed under |
| |||||||
| |||||||
1 | Section
3-815.1 of the Illinois Vehicle Code. Beginning on | ||||||
2 | July 1, 2004 and through June 30, 2005, the use in this State | ||||||
3 | of motor vehicles of the second division: (i) with a gross | ||||||
4 | vehicle weight rating in excess of 8,000 pounds; (ii) that are | ||||||
5 | subject to the commercial distribution fee imposed under | ||||||
6 | Section 3-815.1 of the Illinois Vehicle Code; and (iii) that | ||||||
7 | are primarily used for commercial purposes. Through June 30, | ||||||
8 | 2005, this exemption applies to repair and
replacement parts | ||||||
9 | added after the initial purchase of such a motor vehicle if
| ||||||
10 | that motor
vehicle is used in a manner that would qualify for | ||||||
11 | the rolling stock exemption
otherwise provided for in this | ||||||
12 | Act. For purposes of this paragraph, the term "used for | ||||||
13 | commercial purposes" means the transportation of persons or | ||||||
14 | property in furtherance of any commercial or industrial | ||||||
15 | enterprise, whether for-hire or not.
| ||||||
16 | (34) Beginning January 1, 2008, tangible personal property | ||||||
17 | used in the construction or maintenance of a community water | ||||||
18 | supply, as defined under Section 3.145 of the Environmental | ||||||
19 | Protection Act, that is operated by a not-for-profit | ||||||
20 | corporation that holds a valid water supply permit issued | ||||||
21 | under Title IV of the Environmental Protection Act. This | ||||||
22 | paragraph is exempt from the provisions of Section 3-90. | ||||||
23 | (35) Beginning January 1, 2010 and continuing through | ||||||
24 | December 31, 2024, materials, parts, equipment, components, | ||||||
25 | and furnishings incorporated into or upon an aircraft as part | ||||||
26 | of the modification, refurbishment, completion, replacement, |
| |||||||
| |||||||
1 | repair, or maintenance of the aircraft. This exemption | ||||||
2 | includes consumable supplies used in the modification, | ||||||
3 | refurbishment, completion, replacement, repair, and | ||||||
4 | maintenance of aircraft, but excludes any materials, parts, | ||||||
5 | equipment, components, and consumable supplies used in the | ||||||
6 | modification, replacement, repair, and maintenance of aircraft | ||||||
7 | engines or power plants, whether such engines or power plants | ||||||
8 | are installed or uninstalled upon any such aircraft. | ||||||
9 | "Consumable supplies" include, but are not limited to, | ||||||
10 | adhesive, tape, sandpaper, general purpose lubricants, | ||||||
11 | cleaning solution, latex gloves, and protective films. This | ||||||
12 | exemption applies only to the use of qualifying tangible | ||||||
13 | personal property by persons who modify, refurbish, complete, | ||||||
14 | repair, replace, or maintain aircraft and who (i) hold an Air | ||||||
15 | Agency Certificate and are empowered to operate an approved | ||||||
16 | repair station by the Federal Aviation Administration, (ii) | ||||||
17 | have a Class IV Rating, and (iii) conduct operations in | ||||||
18 | accordance with Part 145 of the Federal Aviation Regulations. | ||||||
19 | The exemption does not include aircraft operated by a | ||||||
20 | commercial air carrier providing scheduled passenger air | ||||||
21 | service pursuant to authority issued under Part 121 or Part | ||||||
22 | 129 of the Federal Aviation Regulations. The changes made to | ||||||
23 | this paragraph (35) by Public Act 98-534 are declarative of | ||||||
24 | existing law. It is the intent of the General Assembly that the | ||||||
25 | exemption under this paragraph (35) applies continuously from | ||||||
26 | January 1, 2010 through December 31, 2024; however, no claim |
| |||||||
| |||||||
1 | for credit or refund is allowed for taxes paid as a result of | ||||||
2 | the disallowance of this exemption on or after January 1, 2015 | ||||||
3 | and prior to February 5, 2020 ( the effective date of Public Act | ||||||
4 | 101-629) this amendatory Act of the 101st General Assembly . | ||||||
5 | (36) Tangible personal property purchased by a | ||||||
6 | public-facilities corporation, as described in Section | ||||||
7 | 11-65-10 of the Illinois Municipal Code, for purposes of | ||||||
8 | constructing or furnishing a municipal convention hall, but | ||||||
9 | only if the legal title to the municipal convention hall is | ||||||
10 | transferred to the municipality without any further | ||||||
11 | consideration by or on behalf of the municipality at the time | ||||||
12 | of the completion of the municipal convention hall or upon the | ||||||
13 | retirement or redemption of any bonds or other debt | ||||||
14 | instruments issued by the public-facilities corporation in | ||||||
15 | connection with the development of the municipal convention | ||||||
16 | hall. This exemption includes existing public-facilities | ||||||
17 | corporations as provided in Section 11-65-25 of the Illinois | ||||||
18 | Municipal Code. This paragraph is exempt from the provisions | ||||||
19 | of Section 3-90. | ||||||
20 | (37) Beginning January 1, 2017 and through December 31, | ||||||
21 | 2026, menstrual pads, tampons, and menstrual cups. | ||||||
22 | (38) Merchandise that is subject to the Rental Purchase | ||||||
23 | Agreement Occupation and Use Tax. The purchaser must certify | ||||||
24 | that the item is purchased to be rented subject to a rental | ||||||
25 | purchase agreement, as defined in the Rental Purchase | ||||||
26 | Agreement Act, and provide proof of registration under the |
| |||||||
| |||||||
1 | Rental Purchase Agreement Occupation and Use Tax Act. This | ||||||
2 | paragraph is exempt from the provisions of Section 3-90. | ||||||
3 | (39) Tangible personal property purchased by a purchaser | ||||||
4 | who is exempt from the tax imposed by this Act by operation of | ||||||
5 | federal law. This paragraph is exempt from the provisions of | ||||||
6 | Section 3-90. | ||||||
7 | (40) Qualified tangible personal property used in the | ||||||
8 | construction or operation of a data center that has been | ||||||
9 | granted a certificate of exemption by the Department of | ||||||
10 | Commerce and Economic Opportunity, whether that tangible | ||||||
11 | personal property is purchased by the owner, operator, or | ||||||
12 | tenant of the data center or by a contractor or subcontractor | ||||||
13 | of the owner, operator, or tenant. Data centers that would | ||||||
14 | have qualified for a certificate of exemption prior to January | ||||||
15 | 1, 2020 had Public Act 101-31 been in effect may apply for and | ||||||
16 | obtain an exemption for subsequent purchases of computer | ||||||
17 | equipment or enabling software purchased or leased to upgrade, | ||||||
18 | supplement, or replace computer equipment or enabling software | ||||||
19 | purchased or leased in the original investment that would have | ||||||
20 | qualified. | ||||||
21 | The Department of Commerce and Economic Opportunity shall | ||||||
22 | grant a certificate of exemption under this item (40) to | ||||||
23 | qualified data centers as defined by Section 605-1025 of the | ||||||
24 | Department of Commerce and Economic Opportunity Law of the
| ||||||
25 | Civil Administrative Code of Illinois. | ||||||
26 | For the purposes of this item (40): |
| |||||||
| |||||||
1 | "Data center" means a building or a series of | ||||||
2 | buildings rehabilitated or constructed to house working | ||||||
3 | servers in one physical location or multiple sites within | ||||||
4 | the State of Illinois. | ||||||
5 | "Qualified tangible personal property" means: | ||||||
6 | electrical systems and equipment; climate control and | ||||||
7 | chilling equipment and systems; mechanical systems and | ||||||
8 | equipment; monitoring and secure systems; emergency | ||||||
9 | generators; hardware; computers; servers; data storage | ||||||
10 | devices; network connectivity equipment; racks; cabinets; | ||||||
11 | telecommunications cabling infrastructure; raised floor | ||||||
12 | systems; peripheral components or systems; software; | ||||||
13 | mechanical, electrical, or plumbing systems; battery | ||||||
14 | systems; cooling systems and towers; temperature control | ||||||
15 | systems; other cabling; and other data center | ||||||
16 | infrastructure equipment and systems necessary to operate | ||||||
17 | qualified tangible personal property, including fixtures; | ||||||
18 | and component parts of any of the foregoing, including | ||||||
19 | installation, maintenance, repair, refurbishment, and | ||||||
20 | replacement of qualified tangible personal property to | ||||||
21 | generate, transform, transmit, distribute, or manage | ||||||
22 | electricity necessary to operate qualified tangible | ||||||
23 | personal property; and all other tangible personal | ||||||
24 | property that is essential to the operations of a computer | ||||||
25 | data center. The term "qualified tangible personal | ||||||
26 | property" also includes building materials physically |
| |||||||
| |||||||
1 | incorporated in to the qualifying data center. To document | ||||||
2 | the exemption allowed under this Section, the retailer | ||||||
3 | must obtain from the purchaser a copy of the certificate | ||||||
4 | of eligibility issued by the Department of Commerce and | ||||||
5 | Economic Opportunity. | ||||||
6 | This item (40) is exempt from the provisions of Section | ||||||
7 | 3-90. | ||||||
8 | (41) Beginning July 1, 2022, breast pumps, breast pump | ||||||
9 | collection and storage supplies, and breast pump kits. This | ||||||
10 | item (41) is exempt from the provisions of Section 3-90. As | ||||||
11 | used in this item (41): | ||||||
12 | "Breast pump" means an electrically controlled or | ||||||
13 | manually controlled pump device designed or marketed to be | ||||||
14 | used to express milk from a human breast during lactation, | ||||||
15 | including the pump device and any battery, AC adapter, or | ||||||
16 | other power supply unit that is used to power the pump | ||||||
17 | device and is packaged and sold with the pump device at the | ||||||
18 | time of sale. | ||||||
19 | "Breast pump collection and storage supplies" means | ||||||
20 | items of tangible personal property designed or marketed | ||||||
21 | to be used in conjunction with a breast pump to collect | ||||||
22 | milk expressed from a human breast and to store collected | ||||||
23 | milk until it is ready for consumption. | ||||||
24 | "Breast pump collection and storage supplies" | ||||||
25 | includes, but is not limited to: breast shields and breast | ||||||
26 | shield connectors; breast pump tubes and tubing adapters; |
| |||||||
| |||||||
1 | breast pump valves and membranes; backflow protectors and | ||||||
2 | backflow protector adaptors; bottles and bottle caps | ||||||
3 | specific to the operation of the breast pump; and breast | ||||||
4 | milk storage bags. | ||||||
5 | "Breast pump collection and storage supplies" does not | ||||||
6 | include: (1) bottles and bottle caps not specific to the | ||||||
7 | operation of the breast pump; (2) breast pump travel bags | ||||||
8 | and other similar carrying accessories, including ice | ||||||
9 | packs, labels, and other similar products; (3) breast pump | ||||||
10 | cleaning supplies; (4) nursing bras, bra pads, breast | ||||||
11 | shells, and other similar products; and (5) creams, | ||||||
12 | ointments, and other similar products that relieve | ||||||
13 | breastfeeding-related symptoms or conditions of the | ||||||
14 | breasts or nipples, unless sold as part of a breast pump | ||||||
15 | kit that is pre-packaged by the breast pump manufacturer | ||||||
16 | or distributor. | ||||||
17 | "Breast pump kit" means a kit that: (1) contains no | ||||||
18 | more than a breast pump, breast pump collection and | ||||||
19 | storage supplies, a rechargeable battery for operating the | ||||||
20 | breast pump, a breastmilk cooler, bottle stands, ice | ||||||
21 | packs, and a breast pump carrying case; and (2) is | ||||||
22 | pre-packaged as a breast pump kit by the breast pump | ||||||
23 | manufacturer or distributor. | ||||||
24 | (42) (41) Tangible personal property sold by or on behalf | ||||||
25 | of the State Treasurer pursuant to the Revised Uniform | ||||||
26 | Unclaimed Property Act. This item (42) (41) is exempt from the |
| |||||||
| |||||||
1 | provisions of Section 3-90. | ||||||
2 | (43) Tangible personal property for which a certificate of | ||||||
3 | exemption has been issued under Section 2505-810 of the | ||||||
4 | Department of Revenue Law of the Civil Administrative Code of | ||||||
5 | Illinois. This paragraph is exempt from the provisions of | ||||||
6 | Section 3-90. | ||||||
7 | (Source: P.A. 101-9, eff. 6-5-19; 101-31, eff. 6-28-19; | ||||||
8 | 101-81, eff. 7-12-19; 101-629, eff. 2-5-20; 102-16, eff. | ||||||
9 | 6-17-21; 102-700, Article 70, Section 70-5, eff. 4-19-22; | ||||||
10 | 102-700, Article 75, Section 75-5, eff. 4-19-22; 102-1026, | ||||||
11 | eff. 5-27-22; revised 8-1-22.)
| ||||||
12 | Section 15. The Service Use Tax Act is amended by changing | ||||||
13 | Section 3-5 as follows:
| ||||||
14 | (35 ILCS 110/3-5)
| ||||||
15 | Sec. 3-5. Exemptions. Use of the following tangible | ||||||
16 | personal property
is exempt from the tax imposed by this Act:
| ||||||
17 | (1) Personal property purchased from a corporation, | ||||||
18 | society,
association, foundation, institution, or | ||||||
19 | organization, other than a limited
liability company, that is | ||||||
20 | organized and operated as a not-for-profit service
enterprise | ||||||
21 | for the benefit of persons 65 years of age or older if the | ||||||
22 | personal
property was not purchased by the enterprise for the | ||||||
23 | purpose of resale by the
enterprise.
| ||||||
24 | (2) Personal property purchased by a non-profit Illinois |
| |||||||
| |||||||
1 | county fair
association for use in conducting, operating, or | ||||||
2 | promoting the county fair.
| ||||||
3 | (3) Personal property purchased by a not-for-profit arts
| ||||||
4 | or cultural
organization that establishes, by proof required | ||||||
5 | by the Department by rule,
that it has received an exemption | ||||||
6 | under Section 501(c)(3) of the Internal
Revenue Code and that | ||||||
7 | is organized and operated primarily for the
presentation
or | ||||||
8 | support of arts or cultural programming, activities, or | ||||||
9 | services. These
organizations include, but are not limited to, | ||||||
10 | music and dramatic arts
organizations such as symphony | ||||||
11 | orchestras and theatrical groups, arts and
cultural service | ||||||
12 | organizations, local arts councils, visual arts organizations,
| ||||||
13 | and media arts organizations.
On and after July 1, 2001 (the | ||||||
14 | effective date of Public Act 92-35), however, an entity | ||||||
15 | otherwise eligible for this exemption shall not
make tax-free | ||||||
16 | purchases unless it has an active identification number issued | ||||||
17 | by
the Department.
| ||||||
18 | (4) Legal tender, currency, medallions, or gold or silver | ||||||
19 | coinage issued
by the State of Illinois, the government of the | ||||||
20 | United States of America,
or the government of any foreign | ||||||
21 | country, and bullion.
| ||||||
22 | (5) Until July 1, 2003 and beginning again on September 1, | ||||||
23 | 2004 through August 30, 2014, graphic arts machinery and | ||||||
24 | equipment, including
repair and
replacement parts, both new | ||||||
25 | and used, and including that manufactured on
special order or | ||||||
26 | purchased for lease, certified by the purchaser to be used
|
| |||||||
| |||||||
1 | primarily for graphic arts production.
Equipment includes | ||||||
2 | chemicals or
chemicals acting as catalysts but only if
the | ||||||
3 | chemicals or chemicals acting as catalysts effect a direct and | ||||||
4 | immediate
change upon a graphic arts product. Beginning on | ||||||
5 | July 1, 2017, graphic arts machinery and equipment is included | ||||||
6 | in the manufacturing and assembling machinery and equipment | ||||||
7 | exemption under Section 2 of this Act.
| ||||||
8 | (6) Personal property purchased from a teacher-sponsored | ||||||
9 | student
organization affiliated with an elementary or | ||||||
10 | secondary school located
in Illinois.
| ||||||
11 | (7) Farm machinery and equipment, both new and used, | ||||||
12 | including that
manufactured on special order, certified by the | ||||||
13 | purchaser to be used
primarily for production agriculture or | ||||||
14 | State or federal agricultural
programs, including individual | ||||||
15 | replacement parts for the machinery and
equipment, including | ||||||
16 | machinery and equipment purchased for lease,
and including | ||||||
17 | implements of husbandry defined in Section 1-130 of
the | ||||||
18 | Illinois Vehicle Code, farm machinery and agricultural | ||||||
19 | chemical and
fertilizer spreaders, and nurse wagons required | ||||||
20 | to be registered
under Section 3-809 of the Illinois Vehicle | ||||||
21 | Code,
but
excluding other motor vehicles required to be | ||||||
22 | registered under the Illinois
Vehicle Code.
Horticultural | ||||||
23 | polyhouses or hoop houses used for propagating, growing, or
| ||||||
24 | overwintering plants shall be considered farm machinery and | ||||||
25 | equipment under
this item (7).
Agricultural chemical tender | ||||||
26 | tanks and dry boxes shall include units sold
separately from a |
| |||||||
| |||||||
1 | motor vehicle required to be licensed and units sold mounted
| ||||||
2 | on a motor vehicle required to be licensed if the selling price | ||||||
3 | of the tender
is separately stated.
| ||||||
4 | Farm machinery and equipment shall include precision | ||||||
5 | farming equipment
that is
installed or purchased to be | ||||||
6 | installed on farm machinery and equipment
including, but not | ||||||
7 | limited to, tractors, harvesters, sprayers, planters,
seeders, | ||||||
8 | or spreaders.
Precision farming equipment includes, but is not | ||||||
9 | limited to,
soil testing sensors, computers, monitors, | ||||||
10 | software, global positioning
and mapping systems, and other | ||||||
11 | such equipment.
| ||||||
12 | Farm machinery and equipment also includes computers, | ||||||
13 | sensors, software, and
related equipment used primarily in the
| ||||||
14 | computer-assisted operation of production agriculture | ||||||
15 | facilities, equipment,
and activities such as, but
not limited | ||||||
16 | to,
the collection, monitoring, and correlation of
animal and | ||||||
17 | crop data for the purpose of
formulating animal diets and | ||||||
18 | agricultural chemicals. This item (7) is exempt
from the | ||||||
19 | provisions of
Section 3-75.
| ||||||
20 | (8) Until June 30, 2013, fuel and petroleum products sold | ||||||
21 | to or used by an air common
carrier, certified by the carrier | ||||||
22 | to be used for consumption, shipment, or
storage in the | ||||||
23 | conduct of its business as an air common carrier, for a
flight | ||||||
24 | destined for or returning from a location or locations
outside | ||||||
25 | the United States without regard to previous or subsequent | ||||||
26 | domestic
stopovers.
|
| |||||||
| |||||||
1 | Beginning July 1, 2013, fuel and petroleum products sold | ||||||
2 | to or used by an air carrier, certified by the carrier to be | ||||||
3 | used for consumption, shipment, or storage in the conduct of | ||||||
4 | its business as an air common carrier, for a flight that (i) is | ||||||
5 | engaged in foreign trade or is engaged in trade between the | ||||||
6 | United States and any of its possessions and (ii) transports | ||||||
7 | at least one individual or package for hire from the city of | ||||||
8 | origination to the city of final destination on the same | ||||||
9 | aircraft, without regard to a change in the flight number of | ||||||
10 | that aircraft. | ||||||
11 | (9) Proceeds of mandatory service charges separately | ||||||
12 | stated on
customers' bills for the purchase and consumption of | ||||||
13 | food and beverages
acquired as an incident to the purchase of a | ||||||
14 | service from a serviceman, to
the extent that the proceeds of | ||||||
15 | the service charge are in fact
turned over as tips or as a | ||||||
16 | substitute for tips to the employees who
participate directly | ||||||
17 | in preparing, serving, hosting or cleaning up the
food or | ||||||
18 | beverage function with respect to which the service charge is | ||||||
19 | imposed.
| ||||||
20 | (10) Until July 1, 2003, oil field exploration, drilling, | ||||||
21 | and production
equipment, including
(i) rigs and parts of | ||||||
22 | rigs, rotary rigs, cable tool
rigs, and workover rigs, (ii) | ||||||
23 | pipe and tubular goods, including casing and
drill strings, | ||||||
24 | (iii) pumps and pump-jack units, (iv) storage tanks and flow
| ||||||
25 | lines, (v) any individual replacement part for oil field | ||||||
26 | exploration,
drilling, and production equipment, and (vi) |
| |||||||
| |||||||
1 | machinery and equipment purchased
for lease; but
excluding | ||||||
2 | motor vehicles required to be registered under the Illinois
| ||||||
3 | Vehicle Code.
| ||||||
4 | (11) Proceeds from the sale of photoprocessing machinery | ||||||
5 | and
equipment, including repair and replacement parts, both | ||||||
6 | new and
used, including that manufactured on special order, | ||||||
7 | certified by the
purchaser to be used primarily for | ||||||
8 | photoprocessing, and including
photoprocessing machinery and | ||||||
9 | equipment purchased for lease.
| ||||||
10 | (12) Until July 1, 2028, coal and aggregate exploration, | ||||||
11 | mining, off-highway hauling,
processing,
maintenance, and | ||||||
12 | reclamation equipment, including
replacement parts and | ||||||
13 | equipment, and including
equipment purchased for lease, but | ||||||
14 | excluding motor vehicles required to be
registered under the | ||||||
15 | Illinois Vehicle Code. The changes made to this Section by | ||||||
16 | Public Act 97-767 apply on and after July 1, 2003, but no claim | ||||||
17 | for credit or refund is allowed on or after August 16, 2013 | ||||||
18 | (the effective date of Public Act 98-456)
for such taxes paid | ||||||
19 | during the period beginning July 1, 2003 and ending on August | ||||||
20 | 16, 2013 (the effective date of Public Act 98-456).
| ||||||
21 | (13) Semen used for artificial insemination of livestock | ||||||
22 | for direct
agricultural production.
| ||||||
23 | (14) Horses, or interests in horses, registered with and | ||||||
24 | meeting the
requirements of any of the
Arabian Horse Club | ||||||
25 | Registry of America, Appaloosa Horse Club, American Quarter
| ||||||
26 | Horse Association, United States
Trotting Association, or |
| |||||||
| |||||||
1 | Jockey Club, as appropriate, used for
purposes of breeding or | ||||||
2 | racing for prizes. This item (14) is exempt from the | ||||||
3 | provisions of Section 3-75, and the exemption provided for | ||||||
4 | under this item (14) applies for all periods beginning May 30, | ||||||
5 | 1995, but no claim for credit or refund is allowed on or after | ||||||
6 | January 1, 2008 (the effective date of Public Act 95-88) for | ||||||
7 | such taxes paid during the period beginning May 30, 2000 and | ||||||
8 | ending on January 1, 2008 (the effective date of Public Act | ||||||
9 | 95-88).
| ||||||
10 | (15) Computers and communications equipment utilized for | ||||||
11 | any
hospital
purpose
and equipment used in the diagnosis,
| ||||||
12 | analysis, or treatment of hospital patients purchased by a | ||||||
13 | lessor who leases
the
equipment, under a lease of one year or | ||||||
14 | longer executed or in effect at the
time
the lessor would | ||||||
15 | otherwise be subject to the tax imposed by this Act,
to a
| ||||||
16 | hospital
that has been issued an active tax exemption | ||||||
17 | identification number by the
Department under Section 1g of | ||||||
18 | the Retailers' Occupation Tax Act.
If the
equipment is leased | ||||||
19 | in a manner that does not qualify for
this exemption
or is used | ||||||
20 | in any other non-exempt manner,
the lessor shall be liable for | ||||||
21 | the
tax imposed under this Act or the Use Tax Act, as the case | ||||||
22 | may
be, based on the fair market value of the property at the | ||||||
23 | time the
non-qualifying use occurs. No lessor shall collect or | ||||||
24 | attempt to collect an
amount (however
designated) that | ||||||
25 | purports to reimburse that lessor for the tax imposed by this
| ||||||
26 | Act or the Use Tax Act, as the case may be, if the tax has not |
| |||||||
| |||||||
1 | been
paid by the lessor. If a lessor improperly collects any | ||||||
2 | such amount from the
lessee, the lessee shall have a legal | ||||||
3 | right to claim a refund of that amount
from the lessor. If, | ||||||
4 | however, that amount is not refunded to the lessee for
any | ||||||
5 | reason, the lessor is liable to pay that amount to the | ||||||
6 | Department.
| ||||||
7 | (16) Personal property purchased by a lessor who leases | ||||||
8 | the
property, under
a
lease of one year or longer executed or | ||||||
9 | in effect at the time
the lessor would otherwise be subject to | ||||||
10 | the tax imposed by this Act,
to a governmental body
that has | ||||||
11 | been issued an active tax exemption identification number by | ||||||
12 | the
Department under Section 1g of the Retailers' Occupation | ||||||
13 | Tax Act.
If the
property is leased in a manner that does not | ||||||
14 | qualify for
this exemption
or is used in any other non-exempt | ||||||
15 | manner,
the lessor shall be liable for the
tax imposed under | ||||||
16 | this Act or the Use Tax Act, as the case may
be, based on the | ||||||
17 | fair market value of the property at the time the
| ||||||
18 | non-qualifying use occurs. No lessor shall collect or attempt | ||||||
19 | to collect an
amount (however
designated) that purports to | ||||||
20 | reimburse that lessor for the tax imposed by this
Act or the | ||||||
21 | Use Tax Act, as the case may be, if the tax has not been
paid | ||||||
22 | by the lessor. If a lessor improperly collects any such amount | ||||||
23 | from the
lessee, the lessee shall have a legal right to claim a | ||||||
24 | refund of that amount
from the lessor. If, however, that | ||||||
25 | amount is not refunded to the lessee for
any reason, the lessor | ||||||
26 | is liable to pay that amount to the Department.
|
| |||||||
| |||||||
1 | (17) Beginning with taxable years ending on or after | ||||||
2 | December
31,
1995
and
ending with taxable years ending on or | ||||||
3 | before December 31, 2004,
personal property that is
donated | ||||||
4 | for disaster relief to be used in a State or federally declared
| ||||||
5 | disaster area in Illinois or bordering Illinois by a | ||||||
6 | manufacturer or retailer
that is registered in this State to a | ||||||
7 | corporation, society, association,
foundation, or institution | ||||||
8 | that has been issued a sales tax exemption
identification | ||||||
9 | number by the Department that assists victims of the disaster
| ||||||
10 | who reside within the declared disaster area.
| ||||||
11 | (18) Beginning with taxable years ending on or after | ||||||
12 | December
31, 1995 and
ending with taxable years ending on or | ||||||
13 | before December 31, 2004, personal
property that is used in | ||||||
14 | the performance of infrastructure repairs in this
State, | ||||||
15 | including but not limited to municipal roads and streets, | ||||||
16 | access roads,
bridges, sidewalks, waste disposal systems, | ||||||
17 | water and sewer line extensions,
water distribution and | ||||||
18 | purification facilities, storm water drainage and
retention | ||||||
19 | facilities, and sewage treatment facilities, resulting from a | ||||||
20 | State
or federally declared disaster in Illinois or bordering | ||||||
21 | Illinois when such
repairs are initiated on facilities located | ||||||
22 | in the declared disaster area
within 6 months after the | ||||||
23 | disaster.
| ||||||
24 | (19) Beginning July 1, 1999, game or game birds purchased | ||||||
25 | at a "game
breeding
and hunting preserve area" as that term is
| ||||||
26 | used in
the Wildlife Code. This paragraph is exempt from the |
| |||||||
| |||||||
1 | provisions
of
Section 3-75.
| ||||||
2 | (20) A motor vehicle, as that term is defined in Section | ||||||
3 | 1-146
of the
Illinois Vehicle Code, that is donated to a | ||||||
4 | corporation, limited liability
company, society, association, | ||||||
5 | foundation, or institution that is determined by
the | ||||||
6 | Department to be organized and operated exclusively for | ||||||
7 | educational
purposes. For purposes of this exemption, "a | ||||||
8 | corporation, limited liability
company, society, association, | ||||||
9 | foundation, or institution organized and
operated
exclusively | ||||||
10 | for educational purposes" means all tax-supported public | ||||||
11 | schools,
private schools that offer systematic instruction in | ||||||
12 | useful branches of
learning by methods common to public | ||||||
13 | schools and that compare favorably in
their scope and | ||||||
14 | intensity with the course of study presented in tax-supported
| ||||||
15 | schools, and vocational or technical schools or institutes | ||||||
16 | organized and
operated exclusively to provide a course of | ||||||
17 | study of not less than 6 weeks
duration and designed to prepare | ||||||
18 | individuals to follow a trade or to pursue a
manual, | ||||||
19 | technical, mechanical, industrial, business, or commercial
| ||||||
20 | occupation.
| ||||||
21 | (21) Beginning January 1, 2000, personal property, | ||||||
22 | including
food,
purchased through fundraising
events for the | ||||||
23 | benefit of
a public or private elementary or
secondary school, | ||||||
24 | a group of those schools, or one or more school
districts if | ||||||
25 | the events are
sponsored by an entity recognized by the school | ||||||
26 | district that consists
primarily of volunteers and includes
|
| |||||||
| |||||||
1 | parents and teachers of the school children. This paragraph | ||||||
2 | does not apply
to fundraising
events (i) for the benefit of | ||||||
3 | private home instruction or (ii)
for which the fundraising | ||||||
4 | entity purchases the personal property sold at
the events from | ||||||
5 | another individual or entity that sold the property for the
| ||||||
6 | purpose of resale by the fundraising entity and that
profits | ||||||
7 | from the sale to the
fundraising entity. This paragraph is | ||||||
8 | exempt
from the provisions
of Section 3-75.
| ||||||
9 | (22) Beginning January 1, 2000
and through December 31, | ||||||
10 | 2001, new or used automatic vending
machines that prepare and | ||||||
11 | serve hot food and beverages, including coffee, soup,
and
| ||||||
12 | other items, and replacement parts for these machines.
| ||||||
13 | Beginning January 1,
2002 and through June 30, 2003, machines | ||||||
14 | and parts for machines used in
commercial, coin-operated
| ||||||
15 | amusement
and vending business if a use or occupation tax is | ||||||
16 | paid on the gross receipts
derived from
the use of the | ||||||
17 | commercial, coin-operated amusement and vending machines.
This
| ||||||
18 | paragraph
is exempt from the provisions of Section 3-75.
| ||||||
19 | (23) Beginning August 23, 2001 and through June 30, 2016, | ||||||
20 | food for human consumption that is to be consumed off the
| ||||||
21 | premises
where it is sold (other than alcoholic beverages, | ||||||
22 | soft drinks, and food that
has been prepared for immediate | ||||||
23 | consumption) and prescription and
nonprescription medicines, | ||||||
24 | drugs, medical appliances, and insulin, urine
testing | ||||||
25 | materials, syringes, and needles used by diabetics, for human | ||||||
26 | use, when
purchased for use by a person receiving medical |
| |||||||
| |||||||
1 | assistance under Article V of
the Illinois Public Aid Code who | ||||||
2 | resides in a licensed long-term care facility,
as defined in | ||||||
3 | the Nursing Home Care Act, or in a licensed facility as defined | ||||||
4 | in the ID/DD Community Care Act, the MC/DD Act, or the | ||||||
5 | Specialized Mental Health Rehabilitation Act of 2013.
| ||||||
6 | (24) Beginning on August 2, 2001 (the effective date of | ||||||
7 | Public Act 92-227), computers and communications equipment
| ||||||
8 | utilized for any hospital purpose and equipment used in the | ||||||
9 | diagnosis,
analysis, or treatment of hospital patients | ||||||
10 | purchased by a lessor who leases
the equipment, under a lease | ||||||
11 | of one year or longer executed or in effect at the
time the | ||||||
12 | lessor would otherwise be subject to the tax imposed by this | ||||||
13 | Act, to a
hospital that has been issued an active tax exemption | ||||||
14 | identification number by
the Department under Section 1g of | ||||||
15 | the Retailers' Occupation Tax Act. If the
equipment is leased | ||||||
16 | in a manner that does not qualify for this exemption or is
used | ||||||
17 | in any other nonexempt manner, the lessor shall be liable for | ||||||
18 | the
tax imposed under this Act or the Use Tax Act, as the case | ||||||
19 | may be, based on the
fair market value of the property at the | ||||||
20 | time the nonqualifying use occurs.
No lessor shall collect or | ||||||
21 | attempt to collect an amount (however
designated) that | ||||||
22 | purports to reimburse that lessor for the tax imposed by this
| ||||||
23 | Act or the Use Tax Act, as the case may be, if the tax has not | ||||||
24 | been
paid by the lessor. If a lessor improperly collects any | ||||||
25 | such amount from the
lessee, the lessee shall have a legal | ||||||
26 | right to claim a refund of that amount
from the lessor. If, |
| |||||||
| |||||||
1 | however, that amount is not refunded to the lessee for
any | ||||||
2 | reason, the lessor is liable to pay that amount to the | ||||||
3 | Department.
This paragraph is exempt from the provisions of | ||||||
4 | Section 3-75.
| ||||||
5 | (25) Beginning
on August 2, 2001 (the effective date of | ||||||
6 | Public Act 92-227),
personal property purchased by a lessor
| ||||||
7 | who leases the property, under a lease of one year or longer | ||||||
8 | executed or in
effect at the time the lessor would otherwise be | ||||||
9 | subject to the tax imposed by
this Act, to a governmental body | ||||||
10 | that has been issued an active tax exemption
identification | ||||||
11 | number by the Department under Section 1g of the Retailers'
| ||||||
12 | Occupation Tax Act. If the property is leased in a manner that | ||||||
13 | does not
qualify for this exemption or is used in any other | ||||||
14 | nonexempt manner, the
lessor shall be liable for the tax | ||||||
15 | imposed under this Act or the Use Tax Act,
as the case may be, | ||||||
16 | based on the fair market value of the property at the time
the | ||||||
17 | nonqualifying use occurs. No lessor shall collect or attempt | ||||||
18 | to collect
an amount (however designated) that purports to | ||||||
19 | reimburse that lessor for the
tax imposed by this Act or the | ||||||
20 | Use Tax Act, as the case may be, if the tax has
not been paid | ||||||
21 | by the lessor. If a lessor improperly collects any such amount
| ||||||
22 | from the lessee, the lessee shall have a legal right to claim a | ||||||
23 | refund of that
amount from the lessor. If, however, that | ||||||
24 | amount is not refunded to the lessee
for any reason, the lessor | ||||||
25 | is liable to pay that amount to the Department.
This paragraph | ||||||
26 | is exempt from the provisions of Section 3-75.
|
| |||||||
| |||||||
1 | (26) Beginning January 1, 2008, tangible personal property | ||||||
2 | used in the construction or maintenance of a community water | ||||||
3 | supply, as defined under Section 3.145 of the Environmental | ||||||
4 | Protection Act, that is operated by a not-for-profit | ||||||
5 | corporation that holds a valid water supply permit issued | ||||||
6 | under Title IV of the Environmental Protection Act. This | ||||||
7 | paragraph is exempt from the provisions of Section 3-75.
| ||||||
8 | (27) Beginning January 1, 2010 and continuing through | ||||||
9 | December 31, 2024, materials, parts, equipment, components, | ||||||
10 | and furnishings incorporated into or upon an aircraft as part | ||||||
11 | of the modification, refurbishment, completion, replacement, | ||||||
12 | repair, or maintenance of the aircraft. This exemption | ||||||
13 | includes consumable supplies used in the modification, | ||||||
14 | refurbishment, completion, replacement, repair, and | ||||||
15 | maintenance of aircraft, but excludes any materials, parts, | ||||||
16 | equipment, components, and consumable supplies used in the | ||||||
17 | modification, replacement, repair, and maintenance of aircraft | ||||||
18 | engines or power plants, whether such engines or power plants | ||||||
19 | are installed or uninstalled upon any such aircraft. | ||||||
20 | "Consumable supplies" include, but are not limited to, | ||||||
21 | adhesive, tape, sandpaper, general purpose lubricants, | ||||||
22 | cleaning solution, latex gloves, and protective films. This | ||||||
23 | exemption applies only to the use of qualifying tangible | ||||||
24 | personal property transferred incident to the modification, | ||||||
25 | refurbishment, completion, replacement, repair, or maintenance | ||||||
26 | of aircraft by persons who (i) hold an Air Agency Certificate |
| |||||||
| |||||||
1 | and are empowered to operate an approved repair station by the | ||||||
2 | Federal Aviation Administration, (ii) have a Class IV Rating, | ||||||
3 | and (iii) conduct operations in accordance with Part 145 of | ||||||
4 | the Federal Aviation Regulations. The exemption does not | ||||||
5 | include aircraft operated by a commercial air carrier | ||||||
6 | providing scheduled passenger air service pursuant to | ||||||
7 | authority issued under Part 121 or Part 129 of the Federal | ||||||
8 | Aviation Regulations. The changes made to this paragraph (27) | ||||||
9 | by Public Act 98-534 are declarative of existing law. It is the | ||||||
10 | intent of the General Assembly that the exemption under this | ||||||
11 | paragraph (27) applies continuously from January 1, 2010 | ||||||
12 | through December 31, 2024; however, no claim for credit or | ||||||
13 | refund is allowed for taxes paid as a result of the | ||||||
14 | disallowance of this exemption on or after January 1, 2015 and | ||||||
15 | prior to February 5, 2020 ( the effective date of Public Act | ||||||
16 | 101-629) this amendatory Act of the 101st General Assembly . | ||||||
17 | (28) Tangible personal property purchased by a | ||||||
18 | public-facilities corporation, as described in Section | ||||||
19 | 11-65-10 of the Illinois Municipal Code, for purposes of | ||||||
20 | constructing or furnishing a municipal convention hall, but | ||||||
21 | only if the legal title to the municipal convention hall is | ||||||
22 | transferred to the municipality without any further | ||||||
23 | consideration by or on behalf of the municipality at the time | ||||||
24 | of the completion of the municipal convention hall or upon the | ||||||
25 | retirement or redemption of any bonds or other debt | ||||||
26 | instruments issued by the public-facilities corporation in |
| |||||||
| |||||||
1 | connection with the development of the municipal convention | ||||||
2 | hall. This exemption includes existing public-facilities | ||||||
3 | corporations as provided in Section 11-65-25 of the Illinois | ||||||
4 | Municipal Code. This paragraph is exempt from the provisions | ||||||
5 | of Section 3-75. | ||||||
6 | (29) Beginning January 1, 2017 and through December 31, | ||||||
7 | 2026, menstrual pads, tampons, and menstrual cups. | ||||||
8 | (30) Tangible personal property transferred to a purchaser | ||||||
9 | who is exempt from the tax imposed by this Act by operation of | ||||||
10 | federal law. This paragraph is exempt from the provisions of | ||||||
11 | Section 3-75. | ||||||
12 | (31) Qualified tangible personal property used in the | ||||||
13 | construction or operation of a data center that has been | ||||||
14 | granted a certificate of exemption by the Department of | ||||||
15 | Commerce and Economic Opportunity, whether that tangible | ||||||
16 | personal property is purchased by the owner, operator, or | ||||||
17 | tenant of the data center or by a contractor or subcontractor | ||||||
18 | of the owner, operator, or tenant. Data centers that would | ||||||
19 | have qualified for a certificate of exemption prior to January | ||||||
20 | 1, 2020 had Public Act 101-31 this amendatory Act of the 101st | ||||||
21 | General Assembly been in effect, may apply for and obtain an | ||||||
22 | exemption for subsequent purchases of computer equipment or | ||||||
23 | enabling software purchased or leased to upgrade, supplement, | ||||||
24 | or replace computer equipment or enabling software purchased | ||||||
25 | or leased in the original investment that would have | ||||||
26 | qualified. |
| |||||||
| |||||||
1 | The Department of Commerce and Economic Opportunity shall | ||||||
2 | grant a certificate of exemption under this item (31) to | ||||||
3 | qualified data centers as defined by Section 605-1025 of the | ||||||
4 | Department of Commerce and Economic Opportunity Law of the
| ||||||
5 | Civil Administrative Code of Illinois. | ||||||
6 | For the purposes of this item (31): | ||||||
7 | "Data center" means a building or a series of | ||||||
8 | buildings rehabilitated or constructed to house working | ||||||
9 | servers in one physical location or multiple sites within | ||||||
10 | the State of Illinois. | ||||||
11 | "Qualified tangible personal property" means: | ||||||
12 | electrical systems and equipment; climate control and | ||||||
13 | chilling equipment and systems; mechanical systems and | ||||||
14 | equipment; monitoring and secure systems; emergency | ||||||
15 | generators; hardware; computers; servers; data storage | ||||||
16 | devices; network connectivity equipment; racks; cabinets; | ||||||
17 | telecommunications cabling infrastructure; raised floor | ||||||
18 | systems; peripheral components or systems; software; | ||||||
19 | mechanical, electrical, or plumbing systems; battery | ||||||
20 | systems; cooling systems and towers; temperature control | ||||||
21 | systems; other cabling; and other data center | ||||||
22 | infrastructure equipment and systems necessary to operate | ||||||
23 | qualified tangible personal property, including fixtures; | ||||||
24 | and component parts of any of the foregoing, including | ||||||
25 | installation, maintenance, repair, refurbishment, and | ||||||
26 | replacement of qualified tangible personal property to |
| |||||||
| |||||||
1 | generate, transform, transmit, distribute, or manage | ||||||
2 | electricity necessary to operate qualified tangible | ||||||
3 | personal property; and all other tangible personal | ||||||
4 | property that is essential to the operations of a computer | ||||||
5 | data center. The term "qualified tangible personal | ||||||
6 | property" also includes building materials physically | ||||||
7 | incorporated in to the qualifying data center. To document | ||||||
8 | the exemption allowed under this Section, the retailer | ||||||
9 | must obtain from the purchaser a copy of the certificate | ||||||
10 | of eligibility issued by the Department of Commerce and | ||||||
11 | Economic Opportunity. | ||||||
12 | This item (31) is exempt from the provisions of Section | ||||||
13 | 3-75. | ||||||
14 | (32) Beginning July 1, 2022, breast pumps, breast pump | ||||||
15 | collection and storage supplies, and breast pump kits. This | ||||||
16 | item (32) is exempt from the provisions of Section 3-75. As | ||||||
17 | used in this item (32): | ||||||
18 | "Breast pump" means an electrically controlled or | ||||||
19 | manually controlled pump device designed or marketed to be | ||||||
20 | used to express milk from a human breast during lactation, | ||||||
21 | including the pump device and any battery, AC adapter, or | ||||||
22 | other power supply unit that is used to power the pump | ||||||
23 | device and is packaged and sold with the pump device at the | ||||||
24 | time of sale. | ||||||
25 | "Breast pump collection and storage supplies" means | ||||||
26 | items of tangible personal property designed or marketed |
| |||||||
| |||||||
1 | to be used in conjunction with a breast pump to collect | ||||||
2 | milk expressed from a human breast and to store collected | ||||||
3 | milk until it is ready for consumption. | ||||||
4 | "Breast pump collection and storage supplies" | ||||||
5 | includes, but is not limited to: breast shields and breast | ||||||
6 | shield connectors; breast pump tubes and tubing adapters; | ||||||
7 | breast pump valves and membranes; backflow protectors and | ||||||
8 | backflow protector adaptors; bottles and bottle caps | ||||||
9 | specific to the operation of the breast pump; and breast | ||||||
10 | milk storage bags. | ||||||
11 | "Breast pump collection and storage supplies" does not | ||||||
12 | include: (1) bottles and bottle caps not specific to the | ||||||
13 | operation of the breast pump; (2) breast pump travel bags | ||||||
14 | and other similar carrying accessories, including ice | ||||||
15 | packs, labels, and other similar products; (3) breast pump | ||||||
16 | cleaning supplies; (4) nursing bras, bra pads, breast | ||||||
17 | shells, and other similar products; and (5) creams, | ||||||
18 | ointments, and other similar products that relieve | ||||||
19 | breastfeeding-related symptoms or conditions of the | ||||||
20 | breasts or nipples, unless sold as part of a breast pump | ||||||
21 | kit that is pre-packaged by the breast pump manufacturer | ||||||
22 | or distributor. | ||||||
23 | "Breast pump kit" means a kit that: (1) contains no | ||||||
24 | more than a breast pump, breast pump collection and | ||||||
25 | storage supplies, a rechargeable battery for operating the | ||||||
26 | breast pump, a breastmilk cooler, bottle stands, ice |
| |||||||
| |||||||
1 | packs, and a breast pump carrying case; and (2) is | ||||||
2 | pre-packaged as a breast pump kit by the breast pump | ||||||
3 | manufacturer or distributor. | ||||||
4 | (33) (32) Tangible personal property sold by or on behalf | ||||||
5 | of the State Treasurer pursuant to the Revised Uniform | ||||||
6 | Unclaimed Property Act. This item (33) (32) is exempt from the | ||||||
7 | provisions of Section 3-75. | ||||||
8 | (34) Tangible personal property for which a certificate of | ||||||
9 | exemption has been issued under Section 2505-810 of the | ||||||
10 | Department of Revenue Law of the Civil Administrative Code of | ||||||
11 | Illinois. This paragraph is exempt from the provisions of | ||||||
12 | Section 3-75. | ||||||
13 | (Source: P.A. 101-31, eff. 6-28-19; 101-81, eff. 7-12-19; | ||||||
14 | 101-629, eff. 2-5-20; 102-16, eff. 6-17-21; 102-700, Article | ||||||
15 | 70, Section 70-10, eff. 4-19-22; 102-700, Article 75, Section | ||||||
16 | 75-10, eff. 4-19-22; 102-1026, eff. 5-27-22; revised 8-3-22.)
| ||||||
17 | Section 20. The Service Occupation Tax Act is amended by | ||||||
18 | changing Section 3-5 as follows:
| ||||||
19 | (35 ILCS 115/3-5)
| ||||||
20 | Sec. 3-5. Exemptions. The following tangible personal | ||||||
21 | property is
exempt from the tax imposed by this Act:
| ||||||
22 | (1) Personal property sold by a corporation, society, | ||||||
23 | association,
foundation, institution, or organization, other | ||||||
24 | than a limited liability
company, that is organized and |
| |||||||
| |||||||
1 | operated as a not-for-profit service enterprise
for the | ||||||
2 | benefit of persons 65 years of age or older if the personal | ||||||
3 | property
was not purchased by the enterprise for the purpose | ||||||
4 | of resale by the
enterprise.
| ||||||
5 | (2) Personal property purchased by a not-for-profit | ||||||
6 | Illinois county fair
association for use in conducting, | ||||||
7 | operating, or promoting the county fair.
| ||||||
8 | (3) Personal property purchased by any not-for-profit
arts | ||||||
9 | or cultural organization that establishes, by proof required | ||||||
10 | by the
Department by
rule, that it has received an exemption | ||||||
11 | under Section 501(c)(3) of the
Internal Revenue Code and that | ||||||
12 | is organized and operated primarily for the
presentation
or | ||||||
13 | support of arts or cultural programming, activities, or | ||||||
14 | services. These
organizations include, but are not limited to, | ||||||
15 | music and dramatic arts
organizations such as symphony | ||||||
16 | orchestras and theatrical groups, arts and
cultural service | ||||||
17 | organizations, local arts councils, visual arts organizations,
| ||||||
18 | and media arts organizations.
On and after July 1, 2001 (the | ||||||
19 | effective date of Public Act 92-35), however, an entity | ||||||
20 | otherwise eligible for this exemption shall not
make tax-free | ||||||
21 | purchases unless it has an active identification number issued | ||||||
22 | by
the Department.
| ||||||
23 | (4) Legal tender, currency, medallions, or gold or silver | ||||||
24 | coinage
issued by the State of Illinois, the government of the | ||||||
25 | United States of
America, or the government of any foreign | ||||||
26 | country, and bullion.
|
| |||||||
| |||||||
1 | (5) Until July 1, 2003 and beginning again on September 1, | ||||||
2 | 2004 through August 30, 2014, graphic arts machinery and | ||||||
3 | equipment, including
repair and
replacement parts, both new | ||||||
4 | and used, and including that manufactured on
special order or | ||||||
5 | purchased for lease, certified by the purchaser to be used
| ||||||
6 | primarily for graphic arts production.
Equipment includes | ||||||
7 | chemicals or chemicals acting as catalysts but only if
the
| ||||||
8 | chemicals or chemicals acting as catalysts effect a direct and | ||||||
9 | immediate change
upon a graphic arts product. Beginning on | ||||||
10 | July 1, 2017, graphic arts machinery and equipment is included | ||||||
11 | in the manufacturing and assembling machinery and equipment | ||||||
12 | exemption under Section 2 of this Act.
| ||||||
13 | (6) Personal property sold by a teacher-sponsored student | ||||||
14 | organization
affiliated with an elementary or secondary school | ||||||
15 | located in Illinois.
| ||||||
16 | (7) Farm machinery and equipment, both new and used, | ||||||
17 | including that
manufactured on special order, certified by the | ||||||
18 | purchaser to be used
primarily for production agriculture or | ||||||
19 | State or federal agricultural
programs, including individual | ||||||
20 | replacement parts for the machinery and
equipment, including | ||||||
21 | machinery and equipment purchased for lease,
and including | ||||||
22 | implements of husbandry defined in Section 1-130 of
the | ||||||
23 | Illinois Vehicle Code, farm machinery and agricultural | ||||||
24 | chemical and
fertilizer spreaders, and nurse wagons required | ||||||
25 | to be registered
under Section 3-809 of the Illinois Vehicle | ||||||
26 | Code,
but
excluding other motor vehicles required to be |
| |||||||
| |||||||
1 | registered under the Illinois
Vehicle
Code.
Horticultural | ||||||
2 | polyhouses or hoop houses used for propagating, growing, or
| ||||||
3 | overwintering plants shall be considered farm machinery and | ||||||
4 | equipment under
this item (7).
Agricultural chemical tender | ||||||
5 | tanks and dry boxes shall include units sold
separately from a | ||||||
6 | motor vehicle required to be licensed and units sold mounted
| ||||||
7 | on a motor vehicle required to be licensed if the selling price | ||||||
8 | of the tender
is separately stated.
| ||||||
9 | Farm machinery and equipment shall include precision | ||||||
10 | farming equipment
that is
installed or purchased to be | ||||||
11 | installed on farm machinery and equipment
including, but not | ||||||
12 | limited to, tractors, harvesters, sprayers, planters,
seeders, | ||||||
13 | or spreaders.
Precision farming equipment includes, but is not | ||||||
14 | limited to,
soil testing sensors, computers, monitors, | ||||||
15 | software, global positioning
and mapping systems, and other | ||||||
16 | such equipment.
| ||||||
17 | Farm machinery and equipment also includes computers, | ||||||
18 | sensors, software, and
related equipment used primarily in the
| ||||||
19 | computer-assisted operation of production agriculture | ||||||
20 | facilities, equipment,
and activities such as, but
not limited | ||||||
21 | to,
the collection, monitoring, and correlation of
animal and | ||||||
22 | crop data for the purpose of
formulating animal diets and | ||||||
23 | agricultural chemicals. This item (7) is exempt
from the | ||||||
24 | provisions of
Section 3-55.
| ||||||
25 | (8) Until June 30, 2013, fuel and petroleum products sold | ||||||
26 | to or used by an air common
carrier, certified by the carrier |
| |||||||
| |||||||
1 | to be used for consumption, shipment,
or storage in the | ||||||
2 | conduct of its business as an air common carrier, for
a flight | ||||||
3 | destined for or returning from a location or locations
outside | ||||||
4 | the United States without regard to previous or subsequent | ||||||
5 | domestic
stopovers.
| ||||||
6 | Beginning July 1, 2013, fuel and petroleum products sold | ||||||
7 | to or used by an air carrier, certified by the carrier to be | ||||||
8 | used for consumption, shipment, or storage in the conduct of | ||||||
9 | its business as an air common carrier, for a flight that (i) is | ||||||
10 | engaged in foreign trade or is engaged in trade between the | ||||||
11 | United States and any of its possessions and (ii) transports | ||||||
12 | at least one individual or package for hire from the city of | ||||||
13 | origination to the city of final destination on the same | ||||||
14 | aircraft, without regard to a change in the flight number of | ||||||
15 | that aircraft. | ||||||
16 | (9) Proceeds of mandatory service charges separately
| ||||||
17 | stated on customers' bills for the purchase and consumption of | ||||||
18 | food and
beverages, to the extent that the proceeds of the | ||||||
19 | service charge are in fact
turned over as tips or as a | ||||||
20 | substitute for tips to the employees who
participate directly | ||||||
21 | in preparing, serving, hosting or cleaning up the
food or | ||||||
22 | beverage function with respect to which the service charge is | ||||||
23 | imposed.
| ||||||
24 | (10) Until July 1, 2003, oil field exploration, drilling, | ||||||
25 | and production
equipment,
including (i) rigs and parts of | ||||||
26 | rigs, rotary rigs, cable tool
rigs, and workover rigs, (ii) |
| |||||||
| |||||||
1 | pipe and tubular goods, including casing and
drill strings, | ||||||
2 | (iii) pumps and pump-jack units, (iv) storage tanks and flow
| ||||||
3 | lines, (v) any individual replacement part for oil field | ||||||
4 | exploration,
drilling, and production equipment, and (vi) | ||||||
5 | machinery and equipment purchased
for lease; but
excluding | ||||||
6 | motor vehicles required to be registered under the Illinois
| ||||||
7 | Vehicle Code.
| ||||||
8 | (11) Photoprocessing machinery and equipment, including | ||||||
9 | repair and
replacement parts, both new and used, including | ||||||
10 | that manufactured on
special order, certified by the purchaser | ||||||
11 | to be used primarily for
photoprocessing, and including | ||||||
12 | photoprocessing machinery and equipment
purchased for lease.
| ||||||
13 | (12) Until July 1, 2028, coal and aggregate exploration, | ||||||
14 | mining, off-highway hauling,
processing,
maintenance, and | ||||||
15 | reclamation equipment, including
replacement parts and | ||||||
16 | equipment, and including
equipment
purchased for lease, but | ||||||
17 | excluding motor vehicles required to be registered
under the | ||||||
18 | Illinois Vehicle Code. The changes made to this Section by | ||||||
19 | Public Act 97-767 apply on and after July 1, 2003, but no claim | ||||||
20 | for credit or refund is allowed on or after August 16, 2013 | ||||||
21 | (the effective date of Public Act 98-456)
for such taxes paid | ||||||
22 | during the period beginning July 1, 2003 and ending on August | ||||||
23 | 16, 2013 (the effective date of Public Act 98-456).
| ||||||
24 | (13) Beginning January 1, 1992 and through June 30, 2016, | ||||||
25 | food for human consumption that is to be consumed off the | ||||||
26 | premises
where it is sold (other than alcoholic beverages, |
| |||||||
| |||||||
1 | soft drinks and food that
has been prepared for immediate | ||||||
2 | consumption) and prescription and
non-prescription medicines, | ||||||
3 | drugs, medical appliances, and insulin, urine
testing | ||||||
4 | materials, syringes, and needles used by diabetics, for human | ||||||
5 | use,
when purchased for use by a person receiving medical | ||||||
6 | assistance under
Article V of the Illinois Public Aid Code who | ||||||
7 | resides in a licensed
long-term care facility, as defined in | ||||||
8 | the Nursing Home Care Act, or in a licensed facility as defined | ||||||
9 | in the ID/DD Community Care Act, the MC/DD Act, or the | ||||||
10 | Specialized Mental Health Rehabilitation Act of 2013.
| ||||||
11 | (14) Semen used for artificial insemination of livestock | ||||||
12 | for direct
agricultural production.
| ||||||
13 | (15) Horses, or interests in horses, registered with and | ||||||
14 | meeting the
requirements of any of the
Arabian Horse Club | ||||||
15 | Registry of America, Appaloosa Horse Club, American Quarter
| ||||||
16 | Horse Association, United States
Trotting Association, or | ||||||
17 | Jockey Club, as appropriate, used for
purposes of breeding or | ||||||
18 | racing for prizes. This item (15) is exempt from the | ||||||
19 | provisions of Section 3-55, and the exemption provided for | ||||||
20 | under this item (15) applies for all periods beginning May 30, | ||||||
21 | 1995, but no claim for credit or refund is allowed on or after | ||||||
22 | January 1, 2008 (the effective date of Public Act 95-88)
for | ||||||
23 | such taxes paid during the period beginning May 30, 2000 and | ||||||
24 | ending on January 1, 2008 (the effective date of Public Act | ||||||
25 | 95-88).
| ||||||
26 | (16) Computers and communications equipment utilized for |
| |||||||
| |||||||
1 | any
hospital
purpose
and equipment used in the diagnosis,
| ||||||
2 | analysis, or treatment of hospital patients sold to a lessor | ||||||
3 | who leases the
equipment, under a lease of one year or longer | ||||||
4 | executed or in effect at the
time of the purchase, to a
| ||||||
5 | hospital
that has been issued an active tax exemption | ||||||
6 | identification number by the
Department under Section 1g of | ||||||
7 | the Retailers' Occupation Tax Act.
| ||||||
8 | (17) Personal property sold to a lessor who leases the
| ||||||
9 | property, under a
lease of one year or longer executed or in | ||||||
10 | effect at the time of the purchase,
to a governmental body
that | ||||||
11 | has been issued an active tax exemption identification number | ||||||
12 | by the
Department under Section 1g of the Retailers' | ||||||
13 | Occupation Tax Act.
| ||||||
14 | (18) Beginning with taxable years ending on or after | ||||||
15 | December
31, 1995
and
ending with taxable years ending on or | ||||||
16 | before December 31, 2004,
personal property that is
donated | ||||||
17 | for disaster relief to be used in a State or federally declared
| ||||||
18 | disaster area in Illinois or bordering Illinois by a | ||||||
19 | manufacturer or retailer
that is registered in this State to a | ||||||
20 | corporation, society, association,
foundation, or institution | ||||||
21 | that has been issued a sales tax exemption
identification | ||||||
22 | number by the Department that assists victims of the disaster
| ||||||
23 | who reside within the declared disaster area.
| ||||||
24 | (19) Beginning with taxable years ending on or after | ||||||
25 | December
31, 1995 and
ending with taxable years ending on or | ||||||
26 | before December 31, 2004, personal
property that is used in |
| |||||||
| |||||||
1 | the performance of infrastructure repairs in this
State, | ||||||
2 | including but not limited to municipal roads and streets, | ||||||
3 | access roads,
bridges, sidewalks, waste disposal systems, | ||||||
4 | water and sewer line extensions,
water distribution and | ||||||
5 | purification facilities, storm water drainage and
retention | ||||||
6 | facilities, and sewage treatment facilities, resulting from a | ||||||
7 | State
or federally declared disaster in Illinois or bordering | ||||||
8 | Illinois when such
repairs are initiated on facilities located | ||||||
9 | in the declared disaster area
within 6 months after the | ||||||
10 | disaster.
| ||||||
11 | (20) Beginning July 1, 1999, game or game birds sold at a | ||||||
12 | "game breeding
and
hunting preserve area" as that term is used
| ||||||
13 | in the
Wildlife Code. This paragraph is exempt from the | ||||||
14 | provisions
of
Section 3-55.
| ||||||
15 | (21) A motor vehicle, as that term is defined in Section | ||||||
16 | 1-146
of the
Illinois Vehicle Code, that is donated to a | ||||||
17 | corporation, limited liability
company, society, association, | ||||||
18 | foundation, or institution that is determined by
the | ||||||
19 | Department to be organized and operated exclusively for | ||||||
20 | educational
purposes. For purposes of this exemption, "a | ||||||
21 | corporation, limited liability
company, society, association, | ||||||
22 | foundation, or institution organized and
operated
exclusively | ||||||
23 | for educational purposes" means all tax-supported public | ||||||
24 | schools,
private schools that offer systematic instruction in | ||||||
25 | useful branches of
learning by methods common to public | ||||||
26 | schools and that compare favorably in
their scope and |
| |||||||
| |||||||
1 | intensity with the course of study presented in tax-supported
| ||||||
2 | schools, and vocational or technical schools or institutes | ||||||
3 | organized and
operated exclusively to provide a course of | ||||||
4 | study of not less than 6 weeks
duration and designed to prepare | ||||||
5 | individuals to follow a trade or to pursue a
manual, | ||||||
6 | technical, mechanical, industrial, business, or commercial
| ||||||
7 | occupation.
| ||||||
8 | (22) Beginning January 1, 2000, personal property, | ||||||
9 | including
food,
purchased through fundraising
events for the | ||||||
10 | benefit of
a public or private elementary or
secondary school, | ||||||
11 | a group of those schools, or one or more school
districts if | ||||||
12 | the events are
sponsored by an entity recognized by the school | ||||||
13 | district that consists
primarily of volunteers and includes
| ||||||
14 | parents and teachers of the school children. This paragraph | ||||||
15 | does not apply
to fundraising
events (i) for the benefit of | ||||||
16 | private home instruction or (ii)
for which the fundraising | ||||||
17 | entity purchases the personal property sold at
the events from | ||||||
18 | another individual or entity that sold the property for the
| ||||||
19 | purpose of resale by the fundraising entity and that
profits | ||||||
20 | from the sale to the
fundraising entity. This paragraph is | ||||||
21 | exempt
from the provisions
of Section 3-55.
| ||||||
22 | (23) Beginning January 1, 2000
and through December 31, | ||||||
23 | 2001, new or used automatic vending
machines that prepare and | ||||||
24 | serve hot food and beverages, including coffee, soup,
and
| ||||||
25 | other items, and replacement parts for these machines.
| ||||||
26 | Beginning January 1,
2002 and through June 30, 2003, machines |
| |||||||
| |||||||
1 | and parts for
machines used in commercial, coin-operated | ||||||
2 | amusement
and vending business if a use or occupation tax is | ||||||
3 | paid on the gross receipts
derived from
the use of the | ||||||
4 | commercial, coin-operated amusement and vending machines.
This | ||||||
5 | paragraph is exempt from the provisions of Section 3-55.
| ||||||
6 | (24) Beginning
on August 2, 2001 (the effective date of | ||||||
7 | Public Act 92-227),
computers and communications equipment
| ||||||
8 | utilized for any hospital purpose and equipment used in the | ||||||
9 | diagnosis,
analysis, or treatment of hospital patients sold to | ||||||
10 | a lessor who leases the
equipment, under a lease of one year or | ||||||
11 | longer executed or in effect at the
time of the purchase, to a | ||||||
12 | hospital that has been issued an active tax
exemption | ||||||
13 | identification number by the Department under Section 1g of | ||||||
14 | the
Retailers' Occupation Tax Act. This paragraph is exempt | ||||||
15 | from the provisions of
Section 3-55.
| ||||||
16 | (25) Beginning
on August 2, 2001 (the effective date of | ||||||
17 | Public Act 92-227),
personal property sold to a lessor who
| ||||||
18 | leases the property, under a lease of one year or longer | ||||||
19 | executed or in effect
at the time of the purchase, to a | ||||||
20 | governmental body that has been issued an
active tax exemption | ||||||
21 | identification number by the Department under Section 1g
of | ||||||
22 | the Retailers' Occupation Tax Act. This paragraph is exempt | ||||||
23 | from the
provisions of Section 3-55.
| ||||||
24 | (26) Beginning on January 1, 2002 and through June 30, | ||||||
25 | 2016, tangible personal property
purchased
from an Illinois | ||||||
26 | retailer by a taxpayer engaged in centralized purchasing
|
| |||||||
| |||||||
1 | activities in Illinois who will, upon receipt of the property | ||||||
2 | in Illinois,
temporarily store the property in Illinois (i) | ||||||
3 | for the purpose of subsequently
transporting it outside this | ||||||
4 | State for use or consumption thereafter solely
outside this | ||||||
5 | State or (ii) for the purpose of being processed, fabricated, | ||||||
6 | or
manufactured into, attached to, or incorporated into other | ||||||
7 | tangible personal
property to be transported outside this | ||||||
8 | State and thereafter used or consumed
solely outside this | ||||||
9 | State. The Director of Revenue shall, pursuant to rules
| ||||||
10 | adopted in accordance with the Illinois Administrative | ||||||
11 | Procedure Act, issue a
permit to any taxpayer in good standing | ||||||
12 | with the Department who is eligible for
the exemption under | ||||||
13 | this paragraph (26). The permit issued under
this paragraph | ||||||
14 | (26) shall authorize the holder, to the extent and
in the | ||||||
15 | manner specified in the rules adopted under this Act, to | ||||||
16 | purchase
tangible personal property from a retailer exempt | ||||||
17 | from the taxes imposed by
this Act. Taxpayers shall maintain | ||||||
18 | all necessary books and records to
substantiate the use and | ||||||
19 | consumption of all such tangible personal property
outside of | ||||||
20 | the State of Illinois.
| ||||||
21 | (27) Beginning January 1, 2008, tangible personal property | ||||||
22 | used in the construction or maintenance of a community water | ||||||
23 | supply, as defined under Section 3.145 of the Environmental | ||||||
24 | Protection Act, that is operated by a not-for-profit | ||||||
25 | corporation that holds a valid water supply permit issued | ||||||
26 | under Title IV of the Environmental Protection Act. This |
| |||||||
| |||||||
1 | paragraph is exempt from the provisions of Section 3-55.
| ||||||
2 | (28) Tangible personal property sold to a | ||||||
3 | public-facilities corporation, as described in Section | ||||||
4 | 11-65-10 of the Illinois Municipal Code, for purposes of | ||||||
5 | constructing or furnishing a municipal convention hall, but | ||||||
6 | only if the legal title to the municipal convention hall is | ||||||
7 | transferred to the municipality without any further | ||||||
8 | consideration by or on behalf of the municipality at the time | ||||||
9 | of the completion of the municipal convention hall or upon the | ||||||
10 | retirement or redemption of any bonds or other debt | ||||||
11 | instruments issued by the public-facilities corporation in | ||||||
12 | connection with the development of the municipal convention | ||||||
13 | hall. This exemption includes existing public-facilities | ||||||
14 | corporations as provided in Section 11-65-25 of the Illinois | ||||||
15 | Municipal Code. This paragraph is exempt from the provisions | ||||||
16 | of Section 3-55. | ||||||
17 | (29) Beginning January 1, 2010 and continuing through | ||||||
18 | December 31, 2024, materials, parts, equipment, components, | ||||||
19 | and furnishings incorporated into or upon an aircraft as part | ||||||
20 | of the modification, refurbishment, completion, replacement, | ||||||
21 | repair, or maintenance of the aircraft. This exemption | ||||||
22 | includes consumable supplies used in the modification, | ||||||
23 | refurbishment, completion, replacement, repair, and | ||||||
24 | maintenance of aircraft, but excludes any materials, parts, | ||||||
25 | equipment, components, and consumable supplies used in the | ||||||
26 | modification, replacement, repair, and maintenance of aircraft |
| |||||||
| |||||||
1 | engines or power plants, whether such engines or power plants | ||||||
2 | are installed or uninstalled upon any such aircraft. | ||||||
3 | "Consumable supplies" include, but are not limited to, | ||||||
4 | adhesive, tape, sandpaper, general purpose lubricants, | ||||||
5 | cleaning solution, latex gloves, and protective films. This | ||||||
6 | exemption applies only to the transfer of qualifying tangible | ||||||
7 | personal property incident to the modification, refurbishment, | ||||||
8 | completion, replacement, repair, or maintenance of an aircraft | ||||||
9 | by persons who (i) hold an Air Agency Certificate and are | ||||||
10 | empowered to operate an approved repair station by the Federal | ||||||
11 | Aviation Administration, (ii) have a Class IV Rating, and | ||||||
12 | (iii) conduct operations in accordance with Part 145 of the | ||||||
13 | Federal Aviation Regulations. The exemption does not include | ||||||
14 | aircraft operated by a commercial air carrier providing | ||||||
15 | scheduled passenger air service pursuant to authority issued | ||||||
16 | under Part 121 or Part 129 of the Federal Aviation | ||||||
17 | Regulations. The changes made to this paragraph (29) by Public | ||||||
18 | Act 98-534 are declarative of existing law. It is the intent of | ||||||
19 | the General Assembly that the exemption under this paragraph | ||||||
20 | (29) applies continuously from January 1, 2010 through | ||||||
21 | December 31, 2024; however, no claim for credit or refund is | ||||||
22 | allowed for taxes paid as a result of the disallowance of this | ||||||
23 | exemption on or after January 1, 2015 and prior to February 5, | ||||||
24 | 2020 ( the effective date of Public Act 101-629) this | ||||||
25 | amendatory Act of the 101st General Assembly . | ||||||
26 | (30) Beginning January 1, 2017 and through December 31, |
| |||||||
| |||||||
1 | 2026, menstrual pads, tampons, and menstrual cups. | ||||||
2 | (31) Tangible personal property transferred to a purchaser | ||||||
3 | who is exempt from tax by operation of federal law. This | ||||||
4 | paragraph is exempt from the provisions of Section 3-55. | ||||||
5 | (32) Qualified tangible personal property used in the | ||||||
6 | construction or operation of a data center that has been | ||||||
7 | granted a certificate of exemption by the Department of | ||||||
8 | Commerce and Economic Opportunity, whether that tangible | ||||||
9 | personal property is purchased by the owner, operator, or | ||||||
10 | tenant of the data center or by a contractor or subcontractor | ||||||
11 | of the owner, operator, or tenant. Data centers that would | ||||||
12 | have qualified for a certificate of exemption prior to January | ||||||
13 | 1, 2020 had Public Act 101-31 this amendatory Act of the 101st | ||||||
14 | General Assembly been in effect, may apply for and obtain an | ||||||
15 | exemption for subsequent purchases of computer equipment or | ||||||
16 | enabling software purchased or leased to upgrade, supplement, | ||||||
17 | or replace computer equipment or enabling software purchased | ||||||
18 | or leased in the original investment that would have | ||||||
19 | qualified. | ||||||
20 | The Department of Commerce and Economic Opportunity shall | ||||||
21 | grant a certificate of exemption under this item (32) to | ||||||
22 | qualified data centers as defined by Section 605-1025 of the | ||||||
23 | Department of Commerce and Economic Opportunity Law of the
| ||||||
24 | Civil Administrative Code of Illinois. | ||||||
25 | For the purposes of this item (32): | ||||||
26 | "Data center" means a building or a series of |
| |||||||
| |||||||
1 | buildings rehabilitated or constructed to house working | ||||||
2 | servers in one physical location or multiple sites within | ||||||
3 | the State of Illinois. | ||||||
4 | "Qualified tangible personal property" means: | ||||||
5 | electrical systems and equipment; climate control and | ||||||
6 | chilling equipment and systems; mechanical systems and | ||||||
7 | equipment; monitoring and secure systems; emergency | ||||||
8 | generators; hardware; computers; servers; data storage | ||||||
9 | devices; network connectivity equipment; racks; cabinets; | ||||||
10 | telecommunications cabling infrastructure; raised floor | ||||||
11 | systems; peripheral components or systems; software; | ||||||
12 | mechanical, electrical, or plumbing systems; battery | ||||||
13 | systems; cooling systems and towers; temperature control | ||||||
14 | systems; other cabling; and other data center | ||||||
15 | infrastructure equipment and systems necessary to operate | ||||||
16 | qualified tangible personal property, including fixtures; | ||||||
17 | and component parts of any of the foregoing, including | ||||||
18 | installation, maintenance, repair, refurbishment, and | ||||||
19 | replacement of qualified tangible personal property to | ||||||
20 | generate, transform, transmit, distribute, or manage | ||||||
21 | electricity necessary to operate qualified tangible | ||||||
22 | personal property; and all other tangible personal | ||||||
23 | property that is essential to the operations of a computer | ||||||
24 | data center. The term "qualified tangible personal | ||||||
25 | property" also includes building materials physically | ||||||
26 | incorporated in to the qualifying data center. To document |
| |||||||
| |||||||
1 | the exemption allowed under this Section, the retailer | ||||||
2 | must obtain from the purchaser a copy of the certificate | ||||||
3 | of eligibility issued by the Department of Commerce and | ||||||
4 | Economic Opportunity. | ||||||
5 | This item (32) is exempt from the provisions of Section | ||||||
6 | 3-55. | ||||||
7 | (33) Beginning July 1, 2022, breast pumps, breast pump | ||||||
8 | collection and storage supplies, and breast pump kits. This | ||||||
9 | item (33) is exempt from the provisions of Section 3-55. As | ||||||
10 | used in this item (33): | ||||||
11 | "Breast pump" means an electrically controlled or | ||||||
12 | manually controlled pump device designed or marketed to be | ||||||
13 | used to express milk from a human breast during lactation, | ||||||
14 | including the pump device and any battery, AC adapter, or | ||||||
15 | other power supply unit that is used to power the pump | ||||||
16 | device and is packaged and sold with the pump device at the | ||||||
17 | time of sale. | ||||||
18 | "Breast pump collection and storage supplies" means | ||||||
19 | items of tangible personal property designed or marketed | ||||||
20 | to be used in conjunction with a breast pump to collect | ||||||
21 | milk expressed from a human breast and to store collected | ||||||
22 | milk until it is ready for consumption. | ||||||
23 | "Breast pump collection and storage supplies" | ||||||
24 | includes, but is not limited to: breast shields and breast | ||||||
25 | shield connectors; breast pump tubes and tubing adapters; | ||||||
26 | breast pump valves and membranes; backflow protectors and |
| |||||||
| |||||||
1 | backflow protector adaptors; bottles and bottle caps | ||||||
2 | specific to the operation of the breast pump; and breast | ||||||
3 | milk storage bags. | ||||||
4 | "Breast pump collection and storage supplies" does not | ||||||
5 | include: (1) bottles and bottle caps not specific to the | ||||||
6 | operation of the breast pump; (2) breast pump travel bags | ||||||
7 | and other similar carrying accessories, including ice | ||||||
8 | packs, labels, and other similar products; (3) breast pump | ||||||
9 | cleaning supplies; (4) nursing bras, bra pads, breast | ||||||
10 | shells, and other similar products; and (5) creams, | ||||||
11 | ointments, and other similar products that relieve | ||||||
12 | breastfeeding-related symptoms or conditions of the | ||||||
13 | breasts or nipples, unless sold as part of a breast pump | ||||||
14 | kit that is pre-packaged by the breast pump manufacturer | ||||||
15 | or distributor. | ||||||
16 | "Breast pump kit" means a kit that: (1) contains no | ||||||
17 | more than a breast pump, breast pump collection and | ||||||
18 | storage supplies, a rechargeable battery for operating the | ||||||
19 | breast pump, a breastmilk cooler, bottle stands, ice | ||||||
20 | packs, and a breast pump carrying case; and (2) is | ||||||
21 | pre-packaged as a breast pump kit by the breast pump | ||||||
22 | manufacturer or distributor. | ||||||
23 | (34) (33) Tangible personal property sold by or on behalf | ||||||
24 | of the State Treasurer pursuant to the Revised Uniform | ||||||
25 | Unclaimed Property Act. This item (34) (33) is exempt from the | ||||||
26 | provisions of Section 3-55. |
| |||||||
| |||||||
1 | (35) Tangible personal property for which a certificate of | ||||||
2 | exemption has been issued under Section 2505-810 of the | ||||||
3 | Department of Revenue Law of the Civil Administrative Code of | ||||||
4 | Illinois. This paragraph is exempt from the provisions of | ||||||
5 | Section 3-55. | ||||||
6 | (Source: P.A. 101-31, eff. 6-28-19; 101-81, eff. 7-12-19; | ||||||
7 | 101-629, eff. 2-5-20; 102-16, eff. 6-17-21; 102-700, Article | ||||||
8 | 70, Section 70-15, eff. 4-19-22; 102-700, Article 75, Section | ||||||
9 | 75-15, eff. 4-19-22; 102-1026, eff. 5-27-22; revised 8-9-22.)
| ||||||
10 | Section 25. The Retailers' Occupation Tax Act is amended | ||||||
11 | by changing Section 2-5 as follows:
| ||||||
12 | (35 ILCS 120/2-5)
| ||||||
13 | Sec. 2-5. Exemptions. Gross receipts from proceeds from | ||||||
14 | the sale of
the following tangible personal property are | ||||||
15 | exempt from the tax imposed
by this Act:
| ||||||
16 | (1) Farm chemicals.
| ||||||
17 | (2) Farm machinery and equipment, both new and used, | ||||||
18 | including that
manufactured on special order, certified by | ||||||
19 | the purchaser to be used
primarily for production | ||||||
20 | agriculture or State or federal agricultural
programs, | ||||||
21 | including individual replacement parts for the machinery | ||||||
22 | and
equipment, including machinery and equipment purchased | ||||||
23 | for lease,
and including implements of husbandry defined | ||||||
24 | in Section 1-130 of
the Illinois Vehicle Code, farm |
| |||||||
| |||||||
1 | machinery and agricultural chemical and
fertilizer | ||||||
2 | spreaders, and nurse wagons required to be registered
| ||||||
3 | under Section 3-809 of the Illinois Vehicle Code,
but
| ||||||
4 | excluding other motor vehicles required to be registered | ||||||
5 | under the Illinois
Vehicle Code.
Horticultural polyhouses | ||||||
6 | or hoop houses used for propagating, growing, or
| ||||||
7 | overwintering plants shall be considered farm machinery | ||||||
8 | and equipment under
this item (2).
Agricultural chemical | ||||||
9 | tender tanks and dry boxes shall include units sold
| ||||||
10 | separately from a motor vehicle required to be licensed | ||||||
11 | and units sold mounted
on a motor vehicle required to be | ||||||
12 | licensed, if the selling price of the tender
is separately | ||||||
13 | stated.
| ||||||
14 | Farm machinery and equipment shall include precision | ||||||
15 | farming equipment
that is
installed or purchased to be | ||||||
16 | installed on farm machinery and equipment
including, but | ||||||
17 | not limited to, tractors, harvesters, sprayers, planters,
| ||||||
18 | seeders, or spreaders.
Precision farming equipment | ||||||
19 | includes, but is not limited to,
soil testing sensors, | ||||||
20 | computers, monitors, software, global positioning
and | ||||||
21 | mapping systems, and other such equipment.
| ||||||
22 | Farm machinery and equipment also includes computers, | ||||||
23 | sensors, software, and
related equipment used primarily in | ||||||
24 | the
computer-assisted operation of production agriculture | ||||||
25 | facilities, equipment,
and activities such as, but
not | ||||||
26 | limited to,
the collection, monitoring, and correlation of
|
| |||||||
| |||||||
1 | animal and crop data for the purpose of
formulating animal | ||||||
2 | diets and agricultural chemicals. This item (2) is exempt
| ||||||
3 | from the provisions of
Section 2-70.
| ||||||
4 | (3) Until July 1, 2003, distillation machinery and | ||||||
5 | equipment, sold as a
unit or kit,
assembled or installed | ||||||
6 | by the retailer, certified by the user to be used
only for | ||||||
7 | the production of ethyl alcohol that will be used for | ||||||
8 | consumption
as motor fuel or as a component of motor fuel | ||||||
9 | for the personal use of the
user, and not subject to sale | ||||||
10 | or resale.
| ||||||
11 | (4) Until July 1, 2003 and beginning again September | ||||||
12 | 1, 2004 through August 30, 2014, graphic arts machinery | ||||||
13 | and equipment, including
repair and
replacement parts, | ||||||
14 | both new and used, and including that manufactured on
| ||||||
15 | special order or purchased for lease, certified by the | ||||||
16 | purchaser to be used
primarily for graphic arts | ||||||
17 | production.
Equipment includes chemicals or
chemicals | ||||||
18 | acting as catalysts but only if
the chemicals or chemicals | ||||||
19 | acting as catalysts effect a direct and immediate
change | ||||||
20 | upon a
graphic arts product. Beginning on July 1, 2017, | ||||||
21 | graphic arts machinery and equipment is included in the | ||||||
22 | manufacturing and assembling machinery and equipment | ||||||
23 | exemption under paragraph (14).
| ||||||
24 | (5) A motor vehicle that is used for automobile | ||||||
25 | renting, as defined in the Automobile Renting Occupation | ||||||
26 | and Use Tax Act. This paragraph is exempt from
the |
| |||||||
| |||||||
1 | provisions of Section 2-70.
| ||||||
2 | (6) Personal property sold by a teacher-sponsored | ||||||
3 | student organization
affiliated with an elementary or | ||||||
4 | secondary school located in Illinois.
| ||||||
5 | (7) Until July 1, 2003, proceeds of that portion of | ||||||
6 | the selling price of
a passenger car the
sale of which is | ||||||
7 | subject to the Replacement Vehicle Tax.
| ||||||
8 | (8) Personal property sold to an Illinois county fair | ||||||
9 | association for
use in conducting, operating, or promoting | ||||||
10 | the county fair.
| ||||||
11 | (9) Personal property sold to a not-for-profit arts
or | ||||||
12 | cultural organization that establishes, by proof required | ||||||
13 | by the Department
by
rule, that it has received an | ||||||
14 | exemption under Section 501(c)(3) of the
Internal Revenue | ||||||
15 | Code and that is organized and operated primarily for the
| ||||||
16 | presentation
or support of arts or cultural programming, | ||||||
17 | activities, or services. These
organizations include, but | ||||||
18 | are not limited to, music and dramatic arts
organizations | ||||||
19 | such as symphony orchestras and theatrical groups, arts | ||||||
20 | and
cultural service organizations, local arts councils, | ||||||
21 | visual arts organizations,
and media arts organizations.
| ||||||
22 | On and after July 1, 2001 (the effective date of Public Act | ||||||
23 | 92-35), however, an entity otherwise eligible for this | ||||||
24 | exemption shall not
make tax-free purchases unless it has | ||||||
25 | an active identification number issued by
the Department.
| ||||||
26 | (10) Personal property sold by a corporation, society, |
| |||||||
| |||||||
1 | association,
foundation, institution, or organization, | ||||||
2 | other than a limited liability
company, that is organized | ||||||
3 | and operated as a not-for-profit service enterprise
for | ||||||
4 | the benefit of persons 65 years of age or older if the | ||||||
5 | personal property
was not purchased by the enterprise for | ||||||
6 | the purpose of resale by the
enterprise.
| ||||||
7 | (11) Personal property sold to a governmental body, to | ||||||
8 | a corporation,
society, association, foundation, or | ||||||
9 | institution organized and operated
exclusively for | ||||||
10 | charitable, religious, or educational purposes, or to a
| ||||||
11 | not-for-profit corporation, society, association, | ||||||
12 | foundation, institution,
or organization that has no | ||||||
13 | compensated officers or employees and that is
organized | ||||||
14 | and operated primarily for the recreation of persons 55 | ||||||
15 | years of
age or older. A limited liability company may | ||||||
16 | qualify for the exemption under
this paragraph only if the | ||||||
17 | limited liability company is organized and operated
| ||||||
18 | exclusively for educational purposes. On and after July 1, | ||||||
19 | 1987, however, no
entity otherwise eligible for this | ||||||
20 | exemption shall make tax-free purchases
unless it has an | ||||||
21 | active identification number issued by the Department.
| ||||||
22 | (12) (Blank).
| ||||||
23 | (12-5) On and after July 1, 2003 and through June 30, | ||||||
24 | 2004, motor vehicles of the second division
with a gross | ||||||
25 | vehicle weight in excess of 8,000 pounds
that
are
subject | ||||||
26 | to the commercial distribution fee imposed under Section |
| |||||||
| |||||||
1 | 3-815.1 of
the Illinois
Vehicle Code. Beginning on July 1, | ||||||
2 | 2004 and through June 30, 2005, the use in this State of | ||||||
3 | motor vehicles of the second division: (i) with a gross | ||||||
4 | vehicle weight rating in excess of 8,000 pounds; (ii) that | ||||||
5 | are subject to the commercial distribution fee imposed | ||||||
6 | under Section 3-815.1 of the Illinois Vehicle Code; and | ||||||
7 | (iii) that are primarily used for commercial purposes. | ||||||
8 | Through June 30, 2005, this
exemption applies to repair | ||||||
9 | and replacement parts added
after the
initial purchase of | ||||||
10 | such a motor vehicle if that motor vehicle is used in a
| ||||||
11 | manner that
would qualify for the rolling stock exemption | ||||||
12 | otherwise provided for in this
Act. For purposes of this | ||||||
13 | paragraph, "used for commercial purposes" means the | ||||||
14 | transportation of persons or property in furtherance of | ||||||
15 | any commercial or industrial enterprise whether for-hire | ||||||
16 | or not.
| ||||||
17 | (13) Proceeds from sales to owners, lessors, or
| ||||||
18 | shippers of
tangible personal property that is utilized by | ||||||
19 | interstate carriers for
hire for use as rolling stock | ||||||
20 | moving in interstate commerce
and equipment operated by a | ||||||
21 | telecommunications provider, licensed as a
common carrier | ||||||
22 | by the Federal Communications Commission, which is
| ||||||
23 | permanently installed in or affixed to aircraft moving in | ||||||
24 | interstate commerce.
| ||||||
25 | (14) Machinery and equipment that will be used by the | ||||||
26 | purchaser, or a
lessee of the purchaser, primarily in the |
| |||||||
| |||||||
1 | process of manufacturing or
assembling tangible personal | ||||||
2 | property for wholesale or retail sale or
lease, whether | ||||||
3 | the sale or lease is made directly by the manufacturer or | ||||||
4 | by
some other person, whether the materials used in the | ||||||
5 | process are owned by
the manufacturer or some other | ||||||
6 | person, or whether the sale or lease is made
apart from or | ||||||
7 | as an incident to the seller's engaging in the service
| ||||||
8 | occupation of producing machines, tools, dies, jigs, | ||||||
9 | patterns, gauges, or
other similar items of no commercial | ||||||
10 | value on special order for a particular
purchaser. The | ||||||
11 | exemption provided by this paragraph (14) does not include | ||||||
12 | machinery and equipment used in (i) the generation of | ||||||
13 | electricity for wholesale or retail sale; (ii) the | ||||||
14 | generation or treatment of natural or artificial gas for | ||||||
15 | wholesale or retail sale that is delivered to customers | ||||||
16 | through pipes, pipelines, or mains; or (iii) the treatment | ||||||
17 | of water for wholesale or retail sale that is delivered to | ||||||
18 | customers through pipes, pipelines, or mains. The | ||||||
19 | provisions of Public Act 98-583 are declaratory of | ||||||
20 | existing law as to the meaning and scope of this | ||||||
21 | exemption. Beginning on July 1, 2017, the exemption | ||||||
22 | provided by this paragraph (14) includes, but is not | ||||||
23 | limited to, graphic arts machinery and equipment, as | ||||||
24 | defined in paragraph (4) of this Section.
| ||||||
25 | (15) Proceeds of mandatory service charges separately | ||||||
26 | stated on
customers' bills for purchase and consumption of |
| |||||||
| |||||||
1 | food and beverages, to the
extent that the proceeds of the | ||||||
2 | service charge are in fact turned over as
tips or as a | ||||||
3 | substitute for tips to the employees who participate | ||||||
4 | directly
in preparing, serving, hosting or cleaning up the | ||||||
5 | food or beverage function
with respect to which the | ||||||
6 | service charge is imposed.
| ||||||
7 | (16) Tangible personal property sold to a purchaser if | ||||||
8 | the purchaser is exempt from use tax by operation of | ||||||
9 | federal law. This paragraph is exempt from the provisions | ||||||
10 | of Section 2-70.
| ||||||
11 | (17) Tangible personal property sold to a common | ||||||
12 | carrier by rail or
motor that
receives the physical | ||||||
13 | possession of the property in Illinois and that
transports | ||||||
14 | the property, or shares with another common carrier in the
| ||||||
15 | transportation of the property, out of Illinois on a | ||||||
16 | standard uniform bill
of lading showing the seller of the | ||||||
17 | property as the shipper or consignor of
the property to a | ||||||
18 | destination outside Illinois, for use outside Illinois.
| ||||||
19 | (18) Legal tender, currency, medallions, or gold or | ||||||
20 | silver coinage
issued by the State of Illinois, the | ||||||
21 | government of the United States of
America, or the | ||||||
22 | government of any foreign country, and bullion.
| ||||||
23 | (19) Until July 1, 2003, oil field exploration, | ||||||
24 | drilling, and production
equipment, including
(i) rigs and | ||||||
25 | parts of rigs, rotary rigs, cable tool
rigs, and workover | ||||||
26 | rigs, (ii) pipe and tubular goods, including casing and
|
| |||||||
| |||||||
1 | drill strings, (iii) pumps and pump-jack units, (iv) | ||||||
2 | storage tanks and flow
lines, (v) any individual | ||||||
3 | replacement part for oil field exploration,
drilling, and | ||||||
4 | production equipment, and (vi) machinery and equipment | ||||||
5 | purchased
for lease; but
excluding motor vehicles required | ||||||
6 | to be registered under the Illinois
Vehicle Code.
| ||||||
7 | (20) Photoprocessing machinery and equipment, | ||||||
8 | including repair and
replacement parts, both new and used, | ||||||
9 | including that manufactured on
special order, certified by | ||||||
10 | the purchaser to be used primarily for
photoprocessing, | ||||||
11 | and including photoprocessing machinery and equipment
| ||||||
12 | purchased for lease.
| ||||||
13 | (21) Until July 1, 2028, coal and aggregate | ||||||
14 | exploration, mining, off-highway hauling,
processing,
| ||||||
15 | maintenance, and reclamation equipment, including
| ||||||
16 | replacement parts and equipment, and including
equipment | ||||||
17 | purchased for lease, but excluding motor vehicles required | ||||||
18 | to be
registered under the Illinois Vehicle Code. The | ||||||
19 | changes made to this Section by Public Act 97-767 apply on | ||||||
20 | and after July 1, 2003, but no claim for credit or refund | ||||||
21 | is allowed on or after August 16, 2013 (the effective date | ||||||
22 | of Public Act 98-456)
for such taxes paid during the | ||||||
23 | period beginning July 1, 2003 and ending on August 16, | ||||||
24 | 2013 (the effective date of Public Act 98-456).
| ||||||
25 | (22) Until June 30, 2013, fuel and petroleum products | ||||||
26 | sold to or used by an air carrier,
certified by the carrier |
| |||||||
| |||||||
1 | to be used for consumption, shipment, or storage
in the | ||||||
2 | conduct of its business as an air common carrier, for a | ||||||
3 | flight
destined for or returning from a location or | ||||||
4 | locations
outside the United States without regard to | ||||||
5 | previous or subsequent domestic
stopovers.
| ||||||
6 | Beginning July 1, 2013, fuel and petroleum products | ||||||
7 | sold to or used by an air carrier, certified by the carrier | ||||||
8 | to be used for consumption, shipment, or storage in the | ||||||
9 | conduct of its business as an air common carrier, for a | ||||||
10 | flight that (i) is engaged in foreign trade or is engaged | ||||||
11 | in trade between the United States and any of its | ||||||
12 | possessions and (ii) transports at least one individual or | ||||||
13 | package for hire from the city of origination to the city | ||||||
14 | of final destination on the same aircraft, without regard | ||||||
15 | to a change in the flight number of that aircraft. | ||||||
16 | (23) A transaction in which the purchase order is | ||||||
17 | received by a florist
who is located outside Illinois, but | ||||||
18 | who has a florist located in Illinois
deliver the property | ||||||
19 | to the purchaser or the purchaser's donee in Illinois.
| ||||||
20 | (24) Fuel consumed or used in the operation of ships, | ||||||
21 | barges, or vessels
that are used primarily in or for the | ||||||
22 | transportation of property or the
conveyance of persons | ||||||
23 | for hire on rivers bordering on this State if the
fuel is | ||||||
24 | delivered by the seller to the purchaser's barge, ship, or | ||||||
25 | vessel
while it is afloat upon that bordering river.
| ||||||
26 | (25) Except as provided in item (25-5) of this |
| |||||||
| |||||||
1 | Section, a
motor vehicle sold in this State to a | ||||||
2 | nonresident even though the
motor vehicle is delivered to | ||||||
3 | the nonresident in this State, if the motor
vehicle is not | ||||||
4 | to be titled in this State, and if a drive-away permit
is | ||||||
5 | issued to the motor vehicle as provided in Section 3-603 | ||||||
6 | of the Illinois
Vehicle Code or if the nonresident | ||||||
7 | purchaser has vehicle registration
plates to transfer to | ||||||
8 | the motor vehicle upon returning to his or her home
state. | ||||||
9 | The issuance of the drive-away permit or having
the
| ||||||
10 | out-of-state registration plates to be transferred is | ||||||
11 | prima facie evidence
that the motor vehicle will not be | ||||||
12 | titled in this State.
| ||||||
13 | (25-5) The exemption under item (25) does not apply if | ||||||
14 | the state in which the motor vehicle will be titled does | ||||||
15 | not allow a reciprocal exemption for a motor vehicle sold | ||||||
16 | and delivered in that state to an Illinois resident but | ||||||
17 | titled in Illinois. The tax collected under this Act on | ||||||
18 | the sale of a motor vehicle in this State to a resident of | ||||||
19 | another state that does not allow a reciprocal exemption | ||||||
20 | shall be imposed at a rate equal to the state's rate of tax | ||||||
21 | on taxable property in the state in which the purchaser is | ||||||
22 | a resident, except that the tax shall not exceed the tax | ||||||
23 | that would otherwise be imposed under this Act. At the | ||||||
24 | time of the sale, the purchaser shall execute a statement, | ||||||
25 | signed under penalty of perjury, of his or her intent to | ||||||
26 | title the vehicle in the state in which the purchaser is a |
| |||||||
| |||||||
1 | resident within 30 days after the sale and of the fact of | ||||||
2 | the payment to the State of Illinois of tax in an amount | ||||||
3 | equivalent to the state's rate of tax on taxable property | ||||||
4 | in his or her state of residence and shall submit the | ||||||
5 | statement to the appropriate tax collection agency in his | ||||||
6 | or her state of residence. In addition, the retailer must | ||||||
7 | retain a signed copy of the statement in his or her | ||||||
8 | records. Nothing in this item shall be construed to | ||||||
9 | require the removal of the vehicle from this state | ||||||
10 | following the filing of an intent to title the vehicle in | ||||||
11 | the purchaser's state of residence if the purchaser titles | ||||||
12 | the vehicle in his or her state of residence within 30 days | ||||||
13 | after the date of sale. The tax collected under this Act in | ||||||
14 | accordance with this item (25-5) shall be proportionately | ||||||
15 | distributed as if the tax were collected at the 6.25% | ||||||
16 | general rate imposed under this Act.
| ||||||
17 | (25-7) Beginning on July 1, 2007, no tax is imposed | ||||||
18 | under this Act on the sale of an aircraft, as defined in | ||||||
19 | Section 3 of the Illinois Aeronautics Act, if all of the | ||||||
20 | following conditions are met: | ||||||
21 | (1) the aircraft leaves this State within 15 days | ||||||
22 | after the later of either the issuance of the final | ||||||
23 | billing for the sale of the aircraft, or the | ||||||
24 | authorized approval for return to service, completion | ||||||
25 | of the maintenance record entry, and completion of the | ||||||
26 | test flight and ground test for inspection, as |
| |||||||
| |||||||
1 | required by 14 CFR C.F.R. 91.407; | ||||||
2 | (2) the aircraft is not based or registered in | ||||||
3 | this State after the sale of the aircraft; and | ||||||
4 | (3) the seller retains in his or her books and | ||||||
5 | records and provides to the Department a signed and | ||||||
6 | dated certification from the purchaser, on a form | ||||||
7 | prescribed by the Department, certifying that the | ||||||
8 | requirements of this item (25-7) are met. The | ||||||
9 | certificate must also include the name and address of | ||||||
10 | the purchaser, the address of the location where the | ||||||
11 | aircraft is to be titled or registered, the address of | ||||||
12 | the primary physical location of the aircraft, and | ||||||
13 | other information that the Department may reasonably | ||||||
14 | require. | ||||||
15 | For purposes of this item (25-7): | ||||||
16 | "Based in this State" means hangared, stored, or | ||||||
17 | otherwise used, excluding post-sale customizations as | ||||||
18 | defined in this Section, for 10 or more days in each | ||||||
19 | 12-month period immediately following the date of the sale | ||||||
20 | of the aircraft. | ||||||
21 | "Registered in this State" means an aircraft | ||||||
22 | registered with the Department of Transportation, | ||||||
23 | Aeronautics Division, or titled or registered with the | ||||||
24 | Federal Aviation Administration to an address located in | ||||||
25 | this State. | ||||||
26 | This paragraph (25-7) is exempt from the provisions
of
|
| |||||||
| |||||||
1 | Section 2-70.
| ||||||
2 | (26) Semen used for artificial insemination of | ||||||
3 | livestock for direct
agricultural production.
| ||||||
4 | (27) Horses, or interests in horses, registered with | ||||||
5 | and meeting the
requirements of any of the
Arabian Horse | ||||||
6 | Club Registry of America, Appaloosa Horse Club, American | ||||||
7 | Quarter
Horse Association, United States
Trotting | ||||||
8 | Association, or Jockey Club, as appropriate, used for
| ||||||
9 | purposes of breeding or racing for prizes. This item (27) | ||||||
10 | is exempt from the provisions of Section 2-70, and the | ||||||
11 | exemption provided for under this item (27) applies for | ||||||
12 | all periods beginning May 30, 1995, but no claim for | ||||||
13 | credit or refund is allowed on or after January 1, 2008 | ||||||
14 | (the effective date of Public Act 95-88)
for such taxes | ||||||
15 | paid during the period beginning May 30, 2000 and ending | ||||||
16 | on January 1, 2008 (the effective date of Public Act | ||||||
17 | 95-88).
| ||||||
18 | (28) Computers and communications equipment utilized | ||||||
19 | for any
hospital
purpose
and equipment used in the | ||||||
20 | diagnosis,
analysis, or treatment of hospital patients | ||||||
21 | sold to a lessor who leases the
equipment, under a lease of | ||||||
22 | one year or longer executed or in effect at the
time of the | ||||||
23 | purchase, to a
hospital
that has been issued an active tax | ||||||
24 | exemption identification number by the
Department under | ||||||
25 | Section 1g of this Act.
| ||||||
26 | (29) Personal property sold to a lessor who leases the
|
| |||||||
| |||||||
1 | property, under a
lease of one year or longer executed or | ||||||
2 | in effect at the time of the purchase,
to a governmental | ||||||
3 | body
that has been issued an active tax exemption | ||||||
4 | identification number by the
Department under Section 1g | ||||||
5 | of this Act.
| ||||||
6 | (30) Beginning with taxable years ending on or after | ||||||
7 | December
31, 1995
and
ending with taxable years ending on | ||||||
8 | or before December 31, 2004,
personal property that is
| ||||||
9 | donated for disaster relief to be used in a State or | ||||||
10 | federally declared
disaster area in Illinois or bordering | ||||||
11 | Illinois by a manufacturer or retailer
that is registered | ||||||
12 | in this State to a corporation, society, association,
| ||||||
13 | foundation, or institution that has been issued a sales | ||||||
14 | tax exemption
identification number by the Department that | ||||||
15 | assists victims of the disaster
who reside within the | ||||||
16 | declared disaster area.
| ||||||
17 | (31) Beginning with taxable years ending on or after | ||||||
18 | December
31, 1995 and
ending with taxable years ending on | ||||||
19 | or before December 31, 2004, personal
property that is | ||||||
20 | used in the performance of infrastructure repairs in this
| ||||||
21 | State, including but not limited to municipal roads and | ||||||
22 | streets, access roads,
bridges, sidewalks, waste disposal | ||||||
23 | systems, water and sewer line extensions,
water | ||||||
24 | distribution and purification facilities, storm water | ||||||
25 | drainage and
retention facilities, and sewage treatment | ||||||
26 | facilities, resulting from a State
or federally declared |
| |||||||
| |||||||
1 | disaster in Illinois or bordering Illinois when such
| ||||||
2 | repairs are initiated on facilities located in the | ||||||
3 | declared disaster area
within 6 months after the disaster.
| ||||||
4 | (32) Beginning July 1, 1999, game or game birds sold | ||||||
5 | at a "game breeding
and
hunting preserve area" as that | ||||||
6 | term is used
in the
Wildlife Code. This paragraph is | ||||||
7 | exempt from the provisions
of
Section 2-70.
| ||||||
8 | (33) A motor vehicle, as that term is defined in | ||||||
9 | Section 1-146
of the
Illinois Vehicle Code, that is | ||||||
10 | donated to a corporation, limited liability
company, | ||||||
11 | society, association, foundation, or institution that is | ||||||
12 | determined by
the Department to be organized and operated | ||||||
13 | exclusively for educational
purposes. For purposes of this | ||||||
14 | exemption, "a corporation, limited liability
company, | ||||||
15 | society, association, foundation, or institution organized | ||||||
16 | and
operated
exclusively for educational purposes" means | ||||||
17 | all tax-supported public schools,
private schools that | ||||||
18 | offer systematic instruction in useful branches of
| ||||||
19 | learning by methods common to public schools and that | ||||||
20 | compare favorably in
their scope and intensity with the | ||||||
21 | course of study presented in tax-supported
schools, and | ||||||
22 | vocational or technical schools or institutes organized | ||||||
23 | and
operated exclusively to provide a course of study of | ||||||
24 | not less than 6 weeks
duration and designed to prepare | ||||||
25 | individuals to follow a trade or to pursue a
manual, | ||||||
26 | technical, mechanical, industrial, business, or commercial
|
| |||||||
| |||||||
1 | occupation.
| ||||||
2 | (34) Beginning January 1, 2000, personal property, | ||||||
3 | including food, purchased
through fundraising events for | ||||||
4 | the benefit of a public or private elementary or
secondary | ||||||
5 | school, a group of those schools, or one or more school | ||||||
6 | districts if
the events are sponsored by an entity | ||||||
7 | recognized by the school district that
consists primarily | ||||||
8 | of volunteers and includes parents and teachers of the
| ||||||
9 | school children. This paragraph does not apply to | ||||||
10 | fundraising events (i) for
the benefit of private home | ||||||
11 | instruction or (ii) for which the fundraising
entity | ||||||
12 | purchases the personal property sold at the events from | ||||||
13 | another
individual or entity that sold the property for | ||||||
14 | the purpose of resale by the
fundraising entity and that | ||||||
15 | profits from the sale to the fundraising entity.
This | ||||||
16 | paragraph is exempt from the provisions of Section 2-70.
| ||||||
17 | (35) Beginning January 1, 2000 and through December | ||||||
18 | 31, 2001, new or used
automatic vending machines that | ||||||
19 | prepare and serve hot food and beverages,
including | ||||||
20 | coffee, soup, and other items, and replacement parts for | ||||||
21 | these
machines. Beginning January 1, 2002 and through June | ||||||
22 | 30, 2003, machines
and parts for machines used in
| ||||||
23 | commercial, coin-operated amusement and vending business | ||||||
24 | if a use or occupation
tax is paid on the gross receipts | ||||||
25 | derived from the use of the commercial,
coin-operated | ||||||
26 | amusement and vending machines. This paragraph is exempt |
| |||||||
| |||||||
1 | from
the provisions of Section 2-70.
| ||||||
2 | (35-5) Beginning August 23, 2001 and through June 30, | ||||||
3 | 2016, food for human consumption that is to be consumed | ||||||
4 | off
the premises where it is sold (other than alcoholic | ||||||
5 | beverages, soft drinks,
and food that has been prepared | ||||||
6 | for immediate consumption) and prescription
and | ||||||
7 | nonprescription medicines, drugs, medical appliances, and | ||||||
8 | insulin, urine
testing materials, syringes, and needles | ||||||
9 | used by diabetics, for human use, when
purchased for use | ||||||
10 | by a person receiving medical assistance under Article V | ||||||
11 | of
the Illinois Public Aid Code who resides in a licensed | ||||||
12 | long-term care facility,
as defined in the Nursing Home | ||||||
13 | Care Act, or a licensed facility as defined in the ID/DD | ||||||
14 | Community Care Act, the MC/DD Act, or the Specialized | ||||||
15 | Mental Health Rehabilitation Act of 2013.
| ||||||
16 | (36) Beginning August 2, 2001, computers and | ||||||
17 | communications equipment
utilized for any hospital purpose | ||||||
18 | and equipment used in the diagnosis,
analysis, or | ||||||
19 | treatment of hospital patients sold to a lessor who leases | ||||||
20 | the
equipment, under a lease of one year or longer | ||||||
21 | executed or in effect at the
time of the purchase, to a | ||||||
22 | hospital that has been issued an active tax
exemption | ||||||
23 | identification number by the Department under Section 1g | ||||||
24 | of this Act.
This paragraph is exempt from the provisions | ||||||
25 | of Section 2-70.
| ||||||
26 | (37) Beginning August 2, 2001, personal property sold |
| |||||||
| |||||||
1 | to a lessor who
leases the property, under a lease of one | ||||||
2 | year or longer executed or in effect
at the time of the | ||||||
3 | purchase, to a governmental body that has been issued an
| ||||||
4 | active tax exemption identification number by the | ||||||
5 | Department under Section 1g
of this Act. This paragraph is | ||||||
6 | exempt from the provisions of Section 2-70.
| ||||||
7 | (38) Beginning on January 1, 2002 and through June 30, | ||||||
8 | 2016, tangible personal property purchased
from an | ||||||
9 | Illinois retailer by a taxpayer engaged in centralized | ||||||
10 | purchasing
activities in Illinois who will, upon receipt | ||||||
11 | of the property in Illinois,
temporarily store the | ||||||
12 | property in Illinois (i) for the purpose of subsequently
| ||||||
13 | transporting it outside this State for use or consumption | ||||||
14 | thereafter solely
outside this State or (ii) for the | ||||||
15 | purpose of being processed, fabricated, or
manufactured | ||||||
16 | into, attached to, or incorporated into other tangible | ||||||
17 | personal
property to be transported outside this State and | ||||||
18 | thereafter used or consumed
solely outside this State. The | ||||||
19 | Director of Revenue shall, pursuant to rules
adopted in | ||||||
20 | accordance with the Illinois Administrative Procedure Act, | ||||||
21 | issue a
permit to any taxpayer in good standing with the | ||||||
22 | Department who is eligible for
the exemption under this | ||||||
23 | paragraph (38). The permit issued under
this paragraph | ||||||
24 | (38) shall authorize the holder, to the extent and
in the | ||||||
25 | manner specified in the rules adopted under this Act, to | ||||||
26 | purchase
tangible personal property from a retailer exempt |
| |||||||
| |||||||
1 | from the taxes imposed by
this Act. Taxpayers shall | ||||||
2 | maintain all necessary books and records to
substantiate | ||||||
3 | the use and consumption of all such tangible personal | ||||||
4 | property
outside of the State of Illinois.
| ||||||
5 | (39) Beginning January 1, 2008, tangible personal | ||||||
6 | property used in the construction or maintenance of a | ||||||
7 | community water supply, as defined under Section 3.145 of | ||||||
8 | the Environmental Protection Act, that is operated by a | ||||||
9 | not-for-profit corporation that holds a valid water supply | ||||||
10 | permit issued under Title IV of the Environmental | ||||||
11 | Protection Act. This paragraph is exempt from the | ||||||
12 | provisions of Section 2-70.
| ||||||
13 | (40) Beginning January 1, 2010 and continuing through | ||||||
14 | December 31, 2024, materials, parts, equipment, | ||||||
15 | components, and furnishings incorporated into or upon an | ||||||
16 | aircraft as part of the modification, refurbishment, | ||||||
17 | completion, replacement, repair, or maintenance of the | ||||||
18 | aircraft. This exemption includes consumable supplies used | ||||||
19 | in the modification, refurbishment, completion, | ||||||
20 | replacement, repair, and maintenance of aircraft, but | ||||||
21 | excludes any materials, parts, equipment, components, and | ||||||
22 | consumable supplies used in the modification, replacement, | ||||||
23 | repair, and maintenance of aircraft engines or power | ||||||
24 | plants, whether such engines or power plants are installed | ||||||
25 | or uninstalled upon any such aircraft. "Consumable | ||||||
26 | supplies" include, but are not limited to, adhesive, tape, |
| |||||||
| |||||||
1 | sandpaper, general purpose lubricants, cleaning solution, | ||||||
2 | latex gloves, and protective films. This exemption applies | ||||||
3 | only to the sale of qualifying tangible personal property | ||||||
4 | to persons who modify, refurbish, complete, replace, or | ||||||
5 | maintain an aircraft and who (i) hold an Air Agency | ||||||
6 | Certificate and are empowered to operate an approved | ||||||
7 | repair station by the Federal Aviation Administration, | ||||||
8 | (ii) have a Class IV Rating, and (iii) conduct operations | ||||||
9 | in accordance with Part 145 of the Federal Aviation | ||||||
10 | Regulations. The exemption does not include aircraft | ||||||
11 | operated by a commercial air carrier providing scheduled | ||||||
12 | passenger air service pursuant to authority issued under | ||||||
13 | Part 121 or Part 129 of the Federal Aviation Regulations. | ||||||
14 | The changes made to this paragraph (40) by Public Act | ||||||
15 | 98-534 are declarative of existing law. It is the intent | ||||||
16 | of the General Assembly that the exemption under this | ||||||
17 | paragraph (40) applies continuously from January 1, 2010 | ||||||
18 | through December 31, 2024; however, no claim for credit or | ||||||
19 | refund is allowed for taxes paid as a result of the | ||||||
20 | disallowance of this exemption on or after January 1, 2015 | ||||||
21 | and prior to February 5, 2020 ( the effective date of | ||||||
22 | Public Act 101-629) this amendatory Act of the 101st | ||||||
23 | General Assembly . | ||||||
24 | (41) Tangible personal property sold to a | ||||||
25 | public-facilities corporation, as described in Section | ||||||
26 | 11-65-10 of the Illinois Municipal Code, for purposes of |
| |||||||
| |||||||
1 | constructing or furnishing a municipal convention hall, | ||||||
2 | but only if the legal title to the municipal convention | ||||||
3 | hall is transferred to the municipality without any | ||||||
4 | further consideration by or on behalf of the municipality | ||||||
5 | at the time of the completion of the municipal convention | ||||||
6 | hall or upon the retirement or redemption of any bonds or | ||||||
7 | other debt instruments issued by the public-facilities | ||||||
8 | corporation in connection with the development of the | ||||||
9 | municipal convention hall. This exemption includes | ||||||
10 | existing public-facilities corporations as provided in | ||||||
11 | Section 11-65-25 of the Illinois Municipal Code. This | ||||||
12 | paragraph is exempt from the provisions of Section 2-70. | ||||||
13 | (42) Beginning January 1, 2017 and through December | ||||||
14 | 31, 2026, menstrual pads, tampons, and menstrual cups. | ||||||
15 | (43) Merchandise that is subject to the Rental | ||||||
16 | Purchase Agreement Occupation and Use Tax. The purchaser | ||||||
17 | must certify that the item is purchased to be rented | ||||||
18 | subject to a rental purchase agreement, as defined in the | ||||||
19 | Rental Purchase Agreement Act, and provide proof of | ||||||
20 | registration under the Rental Purchase Agreement | ||||||
21 | Occupation and Use Tax Act. This paragraph is exempt from | ||||||
22 | the provisions of Section 2-70. | ||||||
23 | (44) Qualified tangible personal property used in the | ||||||
24 | construction or operation of a data center that has been | ||||||
25 | granted a certificate of exemption by the Department of | ||||||
26 | Commerce and Economic Opportunity, whether that tangible |
| |||||||
| |||||||
1 | personal property is purchased by the owner, operator, or | ||||||
2 | tenant of the data center or by a contractor or | ||||||
3 | subcontractor of the owner, operator, or tenant. Data | ||||||
4 | centers that would have qualified for a certificate of | ||||||
5 | exemption prior to January 1, 2020 had Public Act 101-31 | ||||||
6 | this amendatory Act of the 101st General Assembly been in | ||||||
7 | effect, may apply for and obtain an exemption for | ||||||
8 | subsequent purchases of computer equipment or enabling | ||||||
9 | software purchased or leased to upgrade, supplement, or | ||||||
10 | replace computer equipment or enabling software purchased | ||||||
11 | or leased in the original investment that would have | ||||||
12 | qualified. | ||||||
13 | The Department of Commerce and Economic Opportunity | ||||||
14 | shall grant a certificate of exemption under this item | ||||||
15 | (44) to qualified data centers as defined by Section | ||||||
16 | 605-1025 of the Department of Commerce and Economic | ||||||
17 | Opportunity Law of the
Civil Administrative Code of | ||||||
18 | Illinois. | ||||||
19 | For the purposes of this item (44): | ||||||
20 | "Data center" means a building or a series of | ||||||
21 | buildings rehabilitated or constructed to house | ||||||
22 | working servers in one physical location or multiple | ||||||
23 | sites within the State of Illinois. | ||||||
24 | "Qualified tangible personal property" means: | ||||||
25 | electrical systems and equipment; climate control and | ||||||
26 | chilling equipment and systems; mechanical systems and |
| |||||||
| |||||||
1 | equipment; monitoring and secure systems; emergency | ||||||
2 | generators; hardware; computers; servers; data storage | ||||||
3 | devices; network connectivity equipment; racks; | ||||||
4 | cabinets; telecommunications cabling infrastructure; | ||||||
5 | raised floor systems; peripheral components or | ||||||
6 | systems; software; mechanical, electrical, or plumbing | ||||||
7 | systems; battery systems; cooling systems and towers; | ||||||
8 | temperature control systems; other cabling; and other | ||||||
9 | data center infrastructure equipment and systems | ||||||
10 | necessary to operate qualified tangible personal | ||||||
11 | property, including fixtures; and component parts of | ||||||
12 | any of the foregoing, including installation, | ||||||
13 | maintenance, repair, refurbishment, and replacement of | ||||||
14 | qualified tangible personal property to generate, | ||||||
15 | transform, transmit, distribute, or manage electricity | ||||||
16 | necessary to operate qualified tangible personal | ||||||
17 | property; and all other tangible personal property | ||||||
18 | that is essential to the operations of a computer data | ||||||
19 | center. The term "qualified tangible personal | ||||||
20 | property" also includes building materials physically | ||||||
21 | incorporated into the qualifying data center. To | ||||||
22 | document the exemption allowed under this Section, the | ||||||
23 | retailer must obtain from the purchaser a copy of the | ||||||
24 | certificate of eligibility issued by the Department of | ||||||
25 | Commerce and Economic Opportunity. | ||||||
26 | This item (44) is exempt from the provisions of |
| |||||||
| |||||||
1 | Section 2-70. | ||||||
2 | (45) Beginning January 1, 2020 and through December | ||||||
3 | 31, 2020, sales of tangible personal property made by a | ||||||
4 | marketplace seller over a marketplace for which tax is due | ||||||
5 | under this Act but for which use tax has been collected and | ||||||
6 | remitted to the Department by a marketplace facilitator | ||||||
7 | under Section 2d of the Use Tax Act are exempt from tax | ||||||
8 | under this Act. A marketplace seller claiming this | ||||||
9 | exemption shall maintain books and records demonstrating | ||||||
10 | that the use tax on such sales has been collected and | ||||||
11 | remitted by a marketplace facilitator. Marketplace sellers | ||||||
12 | that have properly remitted tax under this Act on such | ||||||
13 | sales may file a claim for credit as provided in Section 6 | ||||||
14 | of this Act. No claim is allowed, however, for such taxes | ||||||
15 | for which a credit or refund has been issued to the | ||||||
16 | marketplace facilitator under the Use Tax Act, or for | ||||||
17 | which the marketplace facilitator has filed a claim for | ||||||
18 | credit or refund under the Use Tax Act. | ||||||
19 | (46) Beginning July 1, 2022, breast pumps, breast pump | ||||||
20 | collection and storage supplies, and breast pump kits. | ||||||
21 | This item (46) is exempt from the provisions of Section | ||||||
22 | 2-70. As used in this item (46): | ||||||
23 | "Breast pump" means an electrically controlled or | ||||||
24 | manually controlled pump device designed or marketed to be | ||||||
25 | used to express milk from a human breast during lactation, | ||||||
26 | including the pump device and any battery, AC adapter, or |
| |||||||
| |||||||
1 | other power supply unit that is used to power the pump | ||||||
2 | device and is packaged and sold with the pump device at the | ||||||
3 | time of sale. | ||||||
4 | "Breast pump collection and storage supplies" means | ||||||
5 | items of tangible personal property designed or marketed | ||||||
6 | to be used in conjunction with a breast pump to collect | ||||||
7 | milk expressed from a human breast and to store collected | ||||||
8 | milk until it is ready for consumption. | ||||||
9 | "Breast pump collection and storage supplies" | ||||||
10 | includes, but is not limited to: breast shields and breast | ||||||
11 | shield connectors; breast pump tubes and tubing adapters; | ||||||
12 | breast pump valves and membranes; backflow protectors and | ||||||
13 | backflow protector adaptors; bottles and bottle caps | ||||||
14 | specific to the operation of the breast pump; and breast | ||||||
15 | milk storage bags. | ||||||
16 | "Breast pump collection and storage supplies" does not | ||||||
17 | include: (1) bottles and bottle caps not specific to the | ||||||
18 | operation of the breast pump; (2) breast pump travel bags | ||||||
19 | and other similar carrying accessories, including ice | ||||||
20 | packs, labels, and other similar products; (3) breast pump | ||||||
21 | cleaning supplies; (4) nursing bras, bra pads, breast | ||||||
22 | shells, and other similar products; and (5) creams, | ||||||
23 | ointments, and other similar products that relieve | ||||||
24 | breastfeeding-related symptoms or conditions of the | ||||||
25 | breasts or nipples, unless sold as part of a breast pump | ||||||
26 | kit that is pre-packaged by the breast pump manufacturer |
| |||||||
| |||||||
1 | or distributor. | ||||||
2 | "Breast pump kit" means a kit that: (1) contains no | ||||||
3 | more than a breast pump, breast pump collection and | ||||||
4 | storage supplies, a rechargeable battery for operating the | ||||||
5 | breast pump, a breastmilk cooler, bottle stands, ice | ||||||
6 | packs, and a breast pump carrying case; and (2) is | ||||||
7 | pre-packaged as a breast pump kit by the breast pump | ||||||
8 | manufacturer or distributor. | ||||||
9 | (47) (46) Tangible personal property sold by or on | ||||||
10 | behalf of the State Treasurer pursuant to the Revised | ||||||
11 | Uniform Unclaimed Property Act. This item (47) (46) is | ||||||
12 | exempt from the provisions of Section 2-70. | ||||||
13 | (48) Tangible personal property for which a | ||||||
14 | certificate of exemption has been issued under Section | ||||||
15 | 2505-810 of the Department of Revenue Law of the Civil | ||||||
16 | Administrative Code of Illinois. This paragraph is exempt | ||||||
17 | from the provisions of Section 2-70. | ||||||
18 | (Source: P.A. 101-31, eff. 6-28-19; 101-81, eff. 7-12-19; | ||||||
19 | 101-629, eff. 2-5-20; 102-16, eff. 6-17-21; 102-634, eff. | ||||||
20 | 8-27-21; 102-700, Article 70, Section 70-20, eff. 4-19-22; | ||||||
21 | 102-700, Article 75, Section 75-20, eff. 4-19-22; 102-813, | ||||||
22 | eff. 5-13-22; 102-1026, eff. 5-27-22; revised 8-15-22.)
| ||||||
23 | Section 30. The Counties Code is amended by adding Section | ||||||
24 | 5-1188 as follows: |
| |||||||
| |||||||
1 | (55 ILCS 5/5-1188 new) | ||||||
2 | Sec. 5-1188. Exemption for materials, equipment, or | ||||||
3 | supplies of a bid. Tangible personal property for which a | ||||||
4 | certificate of exemption has been issued under Section | ||||||
5 | 2505-810 of the Department of Revenue Law of the Civil | ||||||
6 | Administrative Code of Illinois is exempt from any use or | ||||||
7 | occupation tax imposed by a county under this Code. | ||||||
8 | Section 35. The Illinois Municipal Code is amended by | ||||||
9 | adding Section 8-1-19 as follows: | ||||||
10 | (65 ILCS 5/8-1-19 new) | ||||||
11 | Sec. 8-1-19. Exemption for materials, equipment, or | ||||||
12 | supplies of a bid. Tangible personal property for which a | ||||||
13 | certificate of exemption has been issued under Section | ||||||
14 | 2505-810 of the Department of Revenue Law of the Civil | ||||||
15 | Administrative Code of Illinois is exempt from any use or | ||||||
16 | occupation tax imposed by a municipality under this Code. | ||||||
17 | Section 40. The Civic Center Code is amended by adding | ||||||
18 | Section 245-13 as follows: | ||||||
19 | (70 ILCS 200/245-13 new) | ||||||
20 | Sec. 245-13. Exemption for materials, equipment, or | ||||||
21 | supplies of a bid. Tangible personal property for which a | ||||||
22 | certificate of exemption has been issued under Section |
| |||||||
| |||||||
1 | 2505-810 of the Department of Revenue Law of the Civil | ||||||
2 | Administrative Code of Illinois is exempt from any use or | ||||||
3 | occupation tax imposed under this Article. | ||||||
4 | Section 45. The Metropolitan Pier and Exposition Authority | ||||||
5 | Act is amended by adding Section 13.4 as follows: | ||||||
6 | (70 ILCS 210/13.4 new) | ||||||
7 | Sec. 13.4. Exemption for materials, equipment, or supplies | ||||||
8 | of a bid. Tangible personal property for which a certificate | ||||||
9 | of exemption has been issued under Section 2505-810 of the | ||||||
10 | Department of Revenue Law of the Civil Administrative Code of | ||||||
11 | Illinois is exempt from any use or occupation tax imposed | ||||||
12 | under this Act. | ||||||
13 | Section 50. The Flood Prevention District Act is amended | ||||||
14 | by adding Section 27 as follows: | ||||||
15 | (70 ILCS 750/27 new) | ||||||
16 | Sec. 27. Exemption for materials, equipment, or supplies | ||||||
17 | of a bid. Tangible personal property for which a certificate | ||||||
18 | of exemption has been issued under Section 2505-810 of the | ||||||
19 | Department of Revenue Law of the Civil Administrative Code of | ||||||
20 | Illinois is exempt from any use or occupation tax imposed | ||||||
21 | under this Act. |
| |||||||
| |||||||
1 | Section 55. The Metro-East Park and Recreation District | ||||||
2 | Act is amended by adding Section 32 as follows: | ||||||
3 | (70 ILCS 1605/32 new) | ||||||
4 | Sec. 32. Exemption for materials, equipment, or supplies | ||||||
5 | of a bid. Tangible personal property for which a certificate | ||||||
6 | of exemption has been issued under Section 2505-810 of the | ||||||
7 | Department of Revenue Law of the Civil Administrative Code of | ||||||
8 | Illinois is exempt from any use or occupation tax imposed | ||||||
9 | under this Act. | ||||||
10 | Section 60. The Local Mass Transit District Act is amended | ||||||
11 | by adding Section 5.7 as follows: | ||||||
12 | (70 ILCS 3610/5.7 new) | ||||||
13 | Sec. 5.7. Exemption for materials, equipment, or supplies | ||||||
14 | of a bid. Tangible personal property for which a certificate | ||||||
15 | of exemption has been issued under Section 2505-810 of the | ||||||
16 | Department of Revenue Law of the Civil Administrative Code of | ||||||
17 | Illinois is exempt from any use or occupation tax imposed | ||||||
18 | under this Act. | ||||||
19 | Section 65. The Regional Transportation Authority Act is | ||||||
20 | amended by adding Section 4.17 as follows: | ||||||
21 | (70 ILCS 3615/4.17 new) |
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1 | Sec. 4.17. Exemption for materials, equipment, or supplies | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2 | of a bid. Tangible personal property for which a certificate | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3 | of exemption has been issued under Section 2505-810 of the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
4 | Department of Revenue Law of the Civil Administrative Code of | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
5 | Illinois is exempt from any use or occupation tax imposed | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
6 | under this Act. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
7 | Section 70. The Water Commission Act of 1985 is amended by | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
8 | adding Section 4.5 as follows: | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
9 | (70 ILCS 3720/4.5 new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
10 | Sec. 4.5. Exemption for materials, equipment, or supplies | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
11 | of a bid. Tangible personal property for which a certificate | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
12 | of exemption has been issued under Section 2505-810 of the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
13 | Department of Revenue Law of the Civil Administrative Code of | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
14 | Illinois is exempt from any use or occupation tax imposed | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
15 | under this Act.
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
16 | Section 99. Effective date. This Act takes effect upon | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
17 | becoming law.
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||