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| | 103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024 HB4655 Introduced 2/6/2024, by Rep. Martin J. Moylan SYNOPSIS AS INTRODUCED: | | | Creates the Megaproject Sports and Entertainment Facility Admission Tax Act. Imposes a tax of $3 for each individual admitted to a sports and entertainment facility located on megaproject property. Contains provisions concerning the distribution of the proceeds of the tax. Amends the Property Tax Code. Provides that certain property may be certified by the Department of Revenue as containing a megaproject. Provides that a "megaproject" is a project with respect to which a company makes a specified investment during a specified investment period. Provides that the Department of Revenue may issue a megaproject certificate only for a megaproject in the Village of Arlington Heights. Provides that the megaproject property is eligible for an assessment freeze. Provides that megaproject property may be granted an abatement. Provides that a company that operates a megaproject shall enter into an agreement with the municipality in which the project is located to make certain special payments. Creates the Arlington Megaproject Oversight Board. Provides that the incentive agreement must be approved by resolution of the Arlington Megaproject Oversight Board. Amends the State Finance Act making conforming changes. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that qualified tangible personal property used in the construction or operation of a megaproject is exempt from the taxes imposed under those Acts. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers' Occupation Tax Act, the Hotel Operators' Occupation Tax Act, and the Liquor Control Act of 1934. Provides that certain tax proceeds from megaproject property shall be deposited into the Arlington Megaproject Infrastructure Fund. Makes other changes. Effective June 1, 2024. |
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| | A BILL FOR |
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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 1. Short title. This Act may be cited as the |
5 | | Megaproject Sports and Entertainment Facility Admission Tax |
6 | | Act. |
7 | | Section 5. Definitions. As used in this Act: |
8 | | "Department" means the Department of Revenue. |
9 | | "Megaproject property" means property covered by a |
10 | | megaproject certificate issued pursuant to Division 22 of |
11 | | Article 10 of the Property Tax Code. |
12 | | "Owner" means the owner of a sports and entertainment |
13 | | facility located on megaproject property. |
14 | | "Person" means any individual, partnership, corporation, |
15 | | association, governmental subdivision, or public or private |
16 | | organization. |
17 | | "Sports and entertainment facility" means a stadium, |
18 | | arena, or other similar structure for the holding of athletic |
19 | | contests and other events and gatherings, including, but not |
20 | | limited to, the following: baseball events, football events, |
21 | | and automobile racing; musical, dramatic, and other artistic, |
22 | | cultural, or social events; public meetings; and other public |
23 | | events. |
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1 | | Section 10. Tax imposed. Beginning on the first day of the |
2 | | first month to occur not less than 60 days after the Department |
3 | | issues a megaproject certificate pursuant to Division 22 of |
4 | | Article 10 of the Property Tax Code and continuing through the |
5 | | last day of the calendar month in which the incentive period |
6 | | expires, as defined in Section 10-910 of the Property Tax |
7 | | Code, a tax is imposed upon admission to a sports and |
8 | | entertainment facility located on the megaproject property. |
9 | | The rate of the tax under this Act is $3 for each individual |
10 | | admitted to the sports and entertainment facility. The owner |
11 | | shall collect and remit the tax imposed under this Act. The tax |
12 | | under this Act shall be paid on a per-admission basis, except |
13 | | that an individual who exits a sports and entertainment |
14 | | facility and reenters that sports and entertainment facility |
15 | | on the same day shall be subject only to the initial admission |
16 | | tax. The Department may issue tax-free passes to agents of the |
17 | | owner, employees of the owner, and other persons who provide |
18 | | goods and services at the sports and entertainment facility |
19 | | pursuant to a contract or agreement with the owner. Those |
20 | | tax-free passes shall allow those individuals to access the |
21 | | sports and entertainment facility without incurring the tax |
22 | | imposed under this Act. |
23 | | Section 15. Returns. |
24 | | (a) On or before the 25th day of each calendar month, each |
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1 | | person who is required to collect and remit the tax under this |
2 | | Act shall file a return with the Department stating: |
3 | | (1) the name of the person required to collect and |
4 | | remit the tax; |
5 | | (2) the address of the person's principal place of |
6 | | business; |
7 | | (3) the address of the sports and entertainment |
8 | | facility; |
9 | | (4) the number of taxable admissions to the sports and |
10 | | entertainment facility during the period covered by the |
11 | | return; |
12 | | (5) the total amount of tax due under this Act for the |
13 | | period covered by the return; and |
14 | | (6) such other information as the Department may |
15 | | require. |
16 | | (b) The person filing the return under this Act shall, at |
17 | | the time of filing the return, pay to the Department the amount |
18 | | of tax imposed by this Act. |
19 | | Section 17. Megaproject Sports and Entertainment Facility |
20 | | Admission Tax Trust Fund. |
21 | | (a) The proceeds of the tax imposed under this Act shall be |
22 | | paid into the Megaproject Sports and Entertainment Facility |
23 | | Admission Tax Trust Fund. The Megaproject Sports and |
24 | | Entertainment Facility Admission Tax Trust Fund is hereby |
25 | | created as a trust fund to be held outside of the State |
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1 | | treasury with the State Treasurer, ex officio, as custodian. |
2 | | On or before the 15th day of each month to occur on or after |
3 | | the date on which the tax is first imposed under this Act, the |
4 | | State Comptroller shall pay to the City of Chicago, as the |
5 | | beneficiary of the Megaproject Sports and Entertainment |
6 | | Facility Admission Tax Trust Fund, 100% of the proceeds |
7 | | deposited into the Megaproject Sports and Entertainment |
8 | | Facility Admission Tax Trust Fund during the previous calendar |
9 | | month. |
10 | | (b) As the beneficiary of the Megaproject Sports and |
11 | | Entertainment Facility Admission Tax Trust Fund, the City of |
12 | | Chicago shall have a property interest in the proceeds of the |
13 | | Megaproject Sports and Entertainment Facility Admission Tax |
14 | | Trust Fund that shall vest upon the first payment received by |
15 | | the City of Chicago under subsection (a) of this Section. The |
16 | | terms of the tax imposed pursuant to this Act may be revised |
17 | | only with the express consent of the owner and the beneficiary |
18 | | of the Megaproject Sports and Entertainment Facility Admission |
19 | | Tax Trust Fund. |
20 | | Section 20. Incorporation of the Retailers' Occupation Tax |
21 | | Act and the Uniform Penalty and Interest Act. The Department |
22 | | shall administer and collect the admission tax imposed by this |
23 | | Act, to the extent practicable, in a manner consistent with |
24 | | the provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, |
25 | | 5i, 5j, 6, 6a, 6b, 6c, 8, 9 and 10 of the Retailers' Occupation |
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1 | | Tax Act and Section 3-7 of the Uniform Penalty and Interest |
2 | | Act. |
3 | | Section 25. Rulemaking. The Department shall adopt rules |
4 | | necessary for the implementation of this Act. |
5 | | Section 900. The State Finance Act is amended by adding |
6 | | Sections 5.1015 and 6z-140 as follows: |
7 | | (30 ILCS 105/5.1015 new) |
8 | | Sec. 5.1015. The Arlington Megaproject Infrastructure |
9 | | Fund. |
10 | | (30 ILCS 105/6z-140 new) |
11 | | Sec. 6z-140. The Arlington Megaproject Infrastructure |
12 | | Fund. |
13 | | (a) The Arlington Megaproject Infrastructure Fund is |
14 | | created as a special fund in the State treasury. The entities |
15 | | receiving disbursements under subsection (b) of this Section |
16 | | may use funds received from the Arlington Megaproject |
17 | | Infrastructure Fund only for capital projects and |
18 | | infrastructure improvements. All interest earned on moneys in |
19 | | the Fund shall be deposited into the Fund. The Fund shall not |
20 | | be subject to administrative charges or chargebacks, |
21 | | including, but not limited to, those authorized under Section |
22 | | 8h. |
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1 | | (b) On or before the last day of each month, the State |
2 | | Treasurer and the State Comptroller shall distribute the |
3 | | available balance in the Arlington Megaproject Infrastructure |
4 | | Fund as follows: |
5 | | (1) 30% to the Village of Arlington Heights; |
6 | | (2) 17% to the Village of Palatine; |
7 | | (3) 17% to the City of Rolling Meadows; |
8 | | (5) 6% to the Village of Buffalo Grove; |
9 | | (6) 6% to the Village of Elk Grove Village; |
10 | | (7) 6% to the Village of Mount Prospect; |
11 | | (8) 6% to the City of Prospect Heights; |
12 | | (9) 6% to the Village of Schaumburg; and |
13 | | (10) 6% to the Village of Wheeling. |
14 | | Section 905. The Use Tax Act is amended by changing |
15 | | Sections 3-5 and 9 as follows: |
16 | | (35 ILCS 105/3-5) |
17 | | Sec. 3-5. Exemptions. Use of the following tangible |
18 | | personal property is exempt from the tax imposed by this Act: |
19 | | (1) Personal property purchased from a corporation, |
20 | | society, association, foundation, institution, or |
21 | | organization, other than a limited liability company, that is |
22 | | organized and operated as a not-for-profit service enterprise |
23 | | for the benefit of persons 65 years of age or older if the |
24 | | personal property was not purchased by the enterprise for the |
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1 | | purpose of resale by the enterprise. |
2 | | (2) Personal property purchased by a not-for-profit |
3 | | Illinois county fair association for use in conducting, |
4 | | operating, or promoting the county fair. |
5 | | (3) Personal property purchased by a not-for-profit arts |
6 | | or cultural organization that establishes, by proof required |
7 | | by the Department by rule, that it has received an exemption |
8 | | under Section 501(c)(3) of the Internal Revenue Code and that |
9 | | is organized and operated primarily for the presentation or |
10 | | support of arts or cultural programming, activities, or |
11 | | services. These organizations include, but are not limited to, |
12 | | music and dramatic arts organizations such as symphony |
13 | | orchestras and theatrical groups, arts and cultural service |
14 | | organizations, local arts councils, visual arts organizations, |
15 | | and media arts organizations. On and after July 1, 2001 (the |
16 | | effective date of Public Act 92-35), however, an entity |
17 | | otherwise eligible for this exemption shall not make tax-free |
18 | | purchases unless it has an active identification number issued |
19 | | by the Department. |
20 | | (4) Except as otherwise provided in this Act, personal |
21 | | property purchased by a governmental body, by a corporation, |
22 | | society, association, foundation, or institution organized and |
23 | | operated exclusively for charitable, religious, or educational |
24 | | purposes, or by a not-for-profit corporation, society, |
25 | | association, foundation, institution, or organization that has |
26 | | no compensated officers or employees and that is organized and |
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1 | | operated primarily for the recreation of persons 55 years of |
2 | | age or older. A limited liability company may qualify for the |
3 | | exemption under this paragraph only if the limited liability |
4 | | company is organized and operated exclusively for educational |
5 | | purposes. On and after July 1, 1987, however, no entity |
6 | | otherwise eligible for this exemption shall make tax-free |
7 | | purchases unless it has an active exemption identification |
8 | | number issued by the Department. |
9 | | (5) Until July 1, 2003, a passenger car that is a |
10 | | replacement vehicle to the extent that the purchase price of |
11 | | the car is subject to the Replacement Vehicle Tax. |
12 | | (6) Until July 1, 2003 and beginning again on September 1, |
13 | | 2004 through August 30, 2014, graphic arts machinery and |
14 | | equipment, including repair and replacement parts, both new |
15 | | and used, and including that manufactured on special order, |
16 | | certified by the purchaser to be used primarily for graphic |
17 | | arts production, and including machinery and equipment |
18 | | purchased for lease. Equipment includes chemicals or chemicals |
19 | | acting as catalysts but only if the chemicals or chemicals |
20 | | acting as catalysts effect a direct and immediate change upon |
21 | | a graphic arts product. Beginning on July 1, 2017, graphic |
22 | | arts machinery and equipment is included in the manufacturing |
23 | | and assembling machinery and equipment exemption under |
24 | | paragraph (18). |
25 | | (7) Farm chemicals. |
26 | | (8) Legal tender, currency, medallions, or gold or silver |
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1 | | coinage issued by the State of Illinois, the government of the |
2 | | United States of America, or the government of any foreign |
3 | | country, and bullion. |
4 | | (9) Personal property purchased from a teacher-sponsored |
5 | | student organization affiliated with an elementary or |
6 | | secondary school located in Illinois. |
7 | | (10) A motor vehicle that is used for automobile renting, |
8 | | as defined in the Automobile Renting Occupation and Use Tax |
9 | | Act. |
10 | | (11) Farm machinery and equipment, both new and used, |
11 | | including that manufactured on special order, certified by the |
12 | | purchaser to be used primarily for production agriculture or |
13 | | State or federal agricultural programs, including individual |
14 | | replacement parts for the machinery and equipment, including |
15 | | machinery and equipment purchased for lease, and including |
16 | | implements of husbandry defined in Section 1-130 of the |
17 | | Illinois Vehicle Code, farm machinery and agricultural |
18 | | chemical and fertilizer spreaders, and nurse wagons required |
19 | | to be registered under Section 3-809 of the Illinois Vehicle |
20 | | Code, but excluding other motor vehicles required to be |
21 | | registered under the Illinois Vehicle Code. Horticultural |
22 | | polyhouses or hoop houses used for propagating, growing, or |
23 | | overwintering plants shall be considered farm machinery and |
24 | | equipment under this item (11). Agricultural chemical tender |
25 | | tanks and dry boxes shall include units sold separately from a |
26 | | motor vehicle required to be licensed and units sold mounted |
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1 | | on a motor vehicle required to be licensed if the selling price |
2 | | of the tender is separately stated. |
3 | | Farm machinery and equipment shall include precision |
4 | | farming equipment that is installed or purchased to be |
5 | | installed on farm machinery and equipment , including, but not |
6 | | limited to, tractors, harvesters, sprayers, planters, seeders, |
7 | | or spreaders. Precision farming equipment includes, but is not |
8 | | limited to, soil testing sensors, computers, monitors, |
9 | | software, global positioning and mapping systems, and other |
10 | | such equipment. |
11 | | Farm machinery and equipment also includes computers, |
12 | | sensors, software, and related equipment used primarily in the |
13 | | computer-assisted operation of production agriculture |
14 | | facilities, equipment, and activities such as, but not limited |
15 | | to, the collection, monitoring, and correlation of animal and |
16 | | crop data for the purpose of formulating animal diets and |
17 | | agricultural chemicals. |
18 | | Beginning on January 1, 2024, farm machinery and equipment |
19 | | also includes electrical power generation equipment used |
20 | | primarily for production agriculture. |
21 | | This item (11) is exempt from the provisions of Section |
22 | | 3-90. |
23 | | (12) Until June 30, 2013, fuel and petroleum products sold |
24 | | to or used by an air common carrier, certified by the carrier |
25 | | to be used for consumption, shipment, or storage in the |
26 | | conduct of its business as an air common carrier, for a flight |
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1 | | destined for or returning from a location or locations outside |
2 | | the United States without regard to previous or subsequent |
3 | | domestic stopovers. |
4 | | Beginning July 1, 2013, fuel and petroleum products sold |
5 | | to or used by an air carrier, certified by the carrier to be |
6 | | used for consumption, shipment, or storage in the conduct of |
7 | | its business as an air common carrier, for a flight that (i) is |
8 | | engaged in foreign trade or is engaged in trade between the |
9 | | United States and any of its possessions and (ii) transports |
10 | | at least one individual or package for hire from the city of |
11 | | origination to the city of final destination on the same |
12 | | aircraft, without regard to a change in the flight number of |
13 | | that aircraft. |
14 | | (13) Proceeds of mandatory service charges separately |
15 | | stated on customers' bills for the purchase and consumption of |
16 | | food and beverages purchased at retail from a retailer, to the |
17 | | extent that the proceeds of the service charge are in fact |
18 | | turned over as tips or as a substitute for tips to the |
19 | | employees who participate directly in preparing, serving, |
20 | | hosting or cleaning up the food or beverage function with |
21 | | respect to which the service charge is imposed. |
22 | | (14) Until July 1, 2003, oil field exploration, drilling, |
23 | | and production equipment, including (i) rigs and parts of |
24 | | rigs, rotary rigs, cable tool rigs, and workover rigs, (ii) |
25 | | pipe and tubular goods, including casing and drill strings, |
26 | | (iii) pumps and pump-jack units, (iv) storage tanks and flow |
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1 | | lines, (v) any individual replacement part for oil field |
2 | | exploration, drilling, and production equipment, and (vi) |
3 | | machinery and equipment purchased for lease; but excluding |
4 | | motor vehicles required to be registered under the Illinois |
5 | | Vehicle Code. |
6 | | (15) Photoprocessing machinery and equipment, including |
7 | | repair and replacement parts, both new and used, including |
8 | | that manufactured on special order, certified by the purchaser |
9 | | to be used primarily for photoprocessing, and including |
10 | | photoprocessing machinery and equipment purchased for lease. |
11 | | (16) Until July 1, 2028, coal and aggregate exploration, |
12 | | mining, off-highway hauling, processing, maintenance, and |
13 | | reclamation equipment, including replacement parts and |
14 | | equipment, and including equipment purchased for lease, but |
15 | | excluding motor vehicles required to be registered under the |
16 | | Illinois Vehicle Code. The changes made to this Section by |
17 | | Public Act 97-767 apply on and after July 1, 2003, but no claim |
18 | | for credit or refund is allowed on or after August 16, 2013 |
19 | | (the effective date of Public Act 98-456) for such taxes paid |
20 | | during the period beginning July 1, 2003 and ending on August |
21 | | 16, 2013 (the effective date of Public Act 98-456). |
22 | | (17) Until July 1, 2003, distillation machinery and |
23 | | equipment, sold as a unit or kit, assembled or installed by the |
24 | | retailer, certified by the user to be used only for the |
25 | | production of ethyl alcohol that will be used for consumption |
26 | | as motor fuel or as a component of motor fuel for the personal |
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1 | | use of the user, and not subject to sale or resale. |
2 | | (18) Manufacturing and assembling machinery and equipment |
3 | | used primarily in the process of manufacturing or assembling |
4 | | tangible personal property for wholesale or retail sale or |
5 | | lease, whether that sale or lease is made directly by the |
6 | | manufacturer or by some other person, whether the materials |
7 | | used in the process are owned by the manufacturer or some other |
8 | | person, or whether that sale or lease is made apart from or as |
9 | | an incident to the seller's engaging in the service occupation |
10 | | of producing machines, tools, dies, jigs, patterns, gauges, or |
11 | | other similar items of no commercial value on special order |
12 | | for a particular purchaser. The exemption provided by this |
13 | | paragraph (18) includes production related tangible personal |
14 | | property, as defined in Section 3-50, purchased on or after |
15 | | July 1, 2019. The exemption provided by this paragraph (18) |
16 | | does not include machinery and equipment used in (i) the |
17 | | generation of electricity for wholesale or retail sale; (ii) |
18 | | the generation or treatment of natural or artificial gas for |
19 | | wholesale or retail sale that is delivered to customers |
20 | | through pipes, pipelines, or mains; or (iii) the treatment of |
21 | | water for wholesale or retail sale that is delivered to |
22 | | customers through pipes, pipelines, or mains. The provisions |
23 | | of Public Act 98-583 are declaratory of existing law as to the |
24 | | meaning and scope of this exemption. Beginning on July 1, |
25 | | 2017, the exemption provided by this paragraph (18) includes, |
26 | | but is not limited to, graphic arts machinery and equipment, |
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1 | | as defined in paragraph (6) of this Section. |
2 | | (19) Personal property delivered to a purchaser or |
3 | | purchaser's donee inside Illinois when the purchase order for |
4 | | that personal property was received by a florist located |
5 | | outside Illinois who has a florist located inside Illinois |
6 | | deliver the personal property. |
7 | | (20) Semen used for artificial insemination of livestock |
8 | | for direct agricultural production. |
9 | | (21) Horses, or interests in horses, registered with and |
10 | | meeting the requirements of any of the Arabian Horse Club |
11 | | Registry of America, Appaloosa Horse Club, American Quarter |
12 | | Horse Association, United States Trotting Association, or |
13 | | Jockey Club, as appropriate, used for purposes of breeding or |
14 | | racing for prizes. This item (21) is exempt from the |
15 | | provisions of Section 3-90, and the exemption provided for |
16 | | under this item (21) applies for all periods beginning May 30, |
17 | | 1995, but no claim for credit or refund is allowed on or after |
18 | | January 1, 2008 for such taxes paid during the period |
19 | | beginning May 30, 2000 and ending on January 1, 2008. |
20 | | (22) Computers and communications equipment utilized for |
21 | | any hospital purpose and equipment used in the diagnosis, |
22 | | analysis, or treatment of hospital patients purchased by a |
23 | | lessor who leases the equipment, under a lease of one year or |
24 | | longer executed or in effect at the time the lessor would |
25 | | otherwise be subject to the tax imposed by this Act, to a |
26 | | hospital that has been issued an active tax exemption |
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1 | | identification number by the Department under Section 1g of |
2 | | the Retailers' Occupation Tax Act. If the equipment is leased |
3 | | in a manner that does not qualify for this exemption or is used |
4 | | in any other non-exempt manner, the lessor shall be liable for |
5 | | the tax imposed under this Act or the Service Use Tax Act, as |
6 | | the case may be, based on the fair market value of the property |
7 | | at the time the non-qualifying use occurs. No lessor shall |
8 | | collect or attempt to collect an amount (however designated) |
9 | | that purports to reimburse that lessor for the tax imposed by |
10 | | this Act or the Service Use Tax Act, as the case may be, if the |
11 | | tax has not been paid by the lessor. If a lessor improperly |
12 | | collects any such amount from the lessee, the lessee shall |
13 | | have a legal right to claim a refund of that amount from the |
14 | | lessor. If, however, that amount is not refunded to the lessee |
15 | | for any reason, the lessor is liable to pay that amount to the |
16 | | Department. |
17 | | (23) Personal property purchased by a lessor who leases |
18 | | the property, under a lease of one year or longer executed or |
19 | | in effect at the time the lessor would otherwise be subject to |
20 | | the tax imposed by this Act, to a governmental body that has |
21 | | been issued an active sales tax exemption identification |
22 | | number by the Department under Section 1g of the Retailers' |
23 | | Occupation Tax Act. If the property is leased in a manner that |
24 | | does not qualify for this exemption or used in any other |
25 | | non-exempt manner, the lessor shall be liable for the tax |
26 | | imposed under this Act or the Service Use Tax Act, as the case |
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1 | | may be, based on the fair market value of the property at the |
2 | | time the non-qualifying use occurs. No lessor shall collect or |
3 | | attempt to collect an amount (however designated) that |
4 | | purports to reimburse that lessor for the tax imposed by this |
5 | | Act or the Service Use Tax Act, as the case may be, if the tax |
6 | | has not been paid by the lessor. If a lessor improperly |
7 | | collects any such amount from the lessee, the lessee shall |
8 | | have a legal right to claim a refund of that amount from the |
9 | | lessor. If, however, that amount is not refunded to the lessee |
10 | | for any reason, the lessor is liable to pay that amount to the |
11 | | Department. |
12 | | (24) Beginning with taxable years ending on or after |
13 | | December 31, 1995 and ending with taxable years ending on or |
14 | | before December 31, 2004, personal property that is donated |
15 | | for disaster relief to be used in a State or federally declared |
16 | | disaster area in Illinois or bordering Illinois by a |
17 | | manufacturer or retailer that is registered in this State to a |
18 | | corporation, society, association, foundation, or institution |
19 | | that has been issued a sales tax exemption identification |
20 | | number by the Department that assists victims of the disaster |
21 | | who reside within the declared disaster area. |
22 | | (25) 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 used in |
25 | | the performance of infrastructure repairs in this State, |
26 | | including , but not limited to , municipal roads and streets, |
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1 | | access roads, bridges, sidewalks, waste disposal systems, |
2 | | water and sewer line extensions, water distribution and |
3 | | purification facilities, storm water drainage and retention |
4 | | facilities, and sewage treatment facilities, resulting from a |
5 | | State or federally declared disaster in Illinois or bordering |
6 | | Illinois when such repairs are initiated on facilities located |
7 | | in the declared disaster area within 6 months after the |
8 | | disaster. |
9 | | (26) Beginning July 1, 1999, game or game birds purchased |
10 | | at a "game breeding and hunting preserve area" as that term is |
11 | | used in the Wildlife Code. This paragraph is exempt from the |
12 | | provisions of Section 3-90. |
13 | | (27) A motor vehicle, as that term is defined in Section |
14 | | 1-146 of the Illinois Vehicle Code, that is donated to a |
15 | | corporation, limited liability company, society, association, |
16 | | foundation, or institution that is determined by the |
17 | | Department to be organized and operated exclusively for |
18 | | educational purposes. For purposes of this exemption, "a |
19 | | corporation, limited liability company, society, association, |
20 | | foundation, or institution organized and operated exclusively |
21 | | for educational purposes" means all tax-supported public |
22 | | schools, private schools that offer systematic instruction in |
23 | | useful branches of learning by methods common to public |
24 | | schools and that compare favorably in their scope and |
25 | | intensity with the course of study presented in tax-supported |
26 | | schools, and vocational or technical schools or institutes |
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1 | | organized and operated exclusively to provide a course of |
2 | | study of not less than 6 weeks duration and designed to prepare |
3 | | individuals to follow a trade or to pursue a manual, |
4 | | technical, mechanical, industrial, business, or commercial |
5 | | occupation. |
6 | | (28) Beginning January 1, 2000, personal property, |
7 | | including food, purchased through fundraising events for the |
8 | | benefit of a public or private elementary or secondary school, |
9 | | a group of those schools, or one or more school districts if |
10 | | the events are sponsored by an entity recognized by the school |
11 | | district that consists primarily of volunteers and includes |
12 | | parents and teachers of the school children. This paragraph |
13 | | does not apply to fundraising events (i) for the benefit of |
14 | | private home instruction or (ii) for which the fundraising |
15 | | entity purchases the personal property sold at the events from |
16 | | another individual or entity that sold the property for the |
17 | | purpose of resale by the fundraising entity and that profits |
18 | | from the sale to the fundraising entity. This paragraph is |
19 | | exempt from the provisions of Section 3-90. |
20 | | (29) Beginning January 1, 2000 and through December 31, |
21 | | 2001, new or used automatic vending machines that prepare and |
22 | | serve hot food and beverages, including coffee, soup, and |
23 | | other items, and replacement parts for these machines. |
24 | | Beginning January 1, 2002 and through June 30, 2003, machines |
25 | | and parts for machines used in commercial, coin-operated |
26 | | amusement and vending business if a use or occupation tax is |
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1 | | paid on the gross receipts derived from the use of the |
2 | | commercial, coin-operated amusement and vending machines. This |
3 | | paragraph is exempt from the provisions of Section 3-90. |
4 | | (30) Beginning January 1, 2001 and through June 30, 2016, |
5 | | food for human consumption that is to be consumed off the |
6 | | premises where it is sold (other than alcoholic beverages, |
7 | | soft drinks, and food that has been prepared for immediate |
8 | | consumption) and prescription and nonprescription medicines, |
9 | | drugs, medical appliances, and insulin, urine testing |
10 | | materials, syringes, and needles used by diabetics, for human |
11 | | use, when purchased for use by a person receiving medical |
12 | | assistance under Article V of the Illinois Public Aid Code who |
13 | | resides in a licensed long-term care facility, as defined in |
14 | | the Nursing Home Care Act, or in a licensed facility as defined |
15 | | in the ID/DD Community Care Act, the MC/DD Act, or the |
16 | | Specialized Mental Health Rehabilitation Act of 2013. |
17 | | (31) Beginning on August 2, 2001 (the effective date of |
18 | | Public Act 92-227), computers and communications equipment |
19 | | utilized for any hospital purpose and equipment used in the |
20 | | diagnosis, analysis, or treatment of hospital patients |
21 | | purchased by a lessor who leases the equipment, under a lease |
22 | | of one year or longer executed or in effect at the time the |
23 | | lessor would otherwise be subject to the tax imposed by this |
24 | | Act, to a hospital that has been issued an active tax exemption |
25 | | identification number by the Department under Section 1g of |
26 | | the Retailers' Occupation Tax Act. If the equipment is leased |
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1 | | in a manner that does not qualify for this exemption or is used |
2 | | in any other nonexempt manner, the lessor shall be liable for |
3 | | the tax imposed under this Act or the Service Use Tax Act, as |
4 | | the case may be, based on the fair market value of the property |
5 | | at the time the nonqualifying use occurs. No lessor shall |
6 | | collect or attempt to collect an amount (however designated) |
7 | | that purports to reimburse that lessor for the tax imposed by |
8 | | this Act or the Service Use Tax Act, as the case may be, if the |
9 | | tax has not been paid by the lessor. If a lessor improperly |
10 | | collects any such amount from the lessee, the lessee shall |
11 | | have a legal right to claim a refund of that amount from the |
12 | | lessor. If, however, that amount is not refunded to the lessee |
13 | | for any reason, the lessor is liable to pay that amount to the |
14 | | Department. This paragraph is exempt from the provisions of |
15 | | Section 3-90. |
16 | | (32) Beginning on August 2, 2001 (the effective date of |
17 | | Public Act 92-227), personal property purchased by a lessor |
18 | | who leases the property, under a lease of one year or longer |
19 | | executed or in effect at the time the lessor would otherwise be |
20 | | subject to the tax imposed by this Act, to a governmental body |
21 | | that has been issued an active sales tax exemption |
22 | | identification number by the Department under Section 1g of |
23 | | the Retailers' Occupation Tax Act. If the property is leased |
24 | | in a manner that does not qualify for this exemption or used in |
25 | | any other nonexempt manner, the lessor shall be liable for the |
26 | | tax imposed under this Act or the Service Use Tax Act, as the |
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1 | | case may be, based on the fair market value of the property at |
2 | | the time the nonqualifying use occurs. No lessor shall collect |
3 | | or attempt to collect an amount (however designated) that |
4 | | purports to reimburse that lessor for the tax imposed by this |
5 | | Act or the Service Use Tax Act, as the case may be, if the tax |
6 | | has not been paid by the lessor. If a lessor improperly |
7 | | collects any such amount from the lessee, the lessee shall |
8 | | have a legal right to claim a refund of that amount from the |
9 | | lessor. If, however, that amount is not refunded to the lessee |
10 | | for any reason, the lessor is liable to pay that amount to the |
11 | | Department. This paragraph is exempt from the provisions of |
12 | | Section 3-90. |
13 | | (33) On and after July 1, 2003 and through June 30, 2004, |
14 | | the use in this State of motor vehicles of the second division |
15 | | with a gross vehicle weight in excess of 8,000 pounds and that |
16 | | are subject to the commercial distribution fee imposed under |
17 | | Section 3-815.1 of the Illinois Vehicle Code. Beginning on |
18 | | July 1, 2004 and through June 30, 2005, the use in this State |
19 | | of motor vehicles of the second division: (i) with a gross |
20 | | vehicle weight rating in excess of 8,000 pounds; (ii) that are |
21 | | subject to the commercial distribution fee imposed under |
22 | | Section 3-815.1 of the Illinois Vehicle Code; and (iii) that |
23 | | are primarily used for commercial purposes. Through June 30, |
24 | | 2005, this exemption applies to repair and replacement parts |
25 | | added after the initial purchase of such a motor vehicle if |
26 | | that motor vehicle is used in a manner that would qualify for |
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1 | | the rolling stock exemption otherwise provided for in this |
2 | | Act. For purposes of this paragraph, the term "used for |
3 | | commercial purposes" means the transportation of persons or |
4 | | property in furtherance of any commercial or industrial |
5 | | enterprise, whether for-hire or not. |
6 | | (34) Beginning January 1, 2008, tangible personal property |
7 | | used in the construction or maintenance of a community water |
8 | | supply, as defined under Section 3.145 of the Environmental |
9 | | Protection Act, that is operated by a not-for-profit |
10 | | corporation that holds a valid water supply permit issued |
11 | | under Title IV of the Environmental Protection Act. This |
12 | | paragraph is exempt from the provisions of Section 3-90. |
13 | | (35) Beginning January 1, 2010 and continuing through |
14 | | December 31, 2029, materials, parts, equipment, components, |
15 | | and furnishings incorporated into or upon an aircraft as part |
16 | | of the modification, refurbishment, completion, replacement, |
17 | | repair, or maintenance of the aircraft. This exemption |
18 | | includes consumable supplies used in the modification, |
19 | | refurbishment, completion, replacement, repair, and |
20 | | maintenance of aircraft. However, until January 1, 2024, this |
21 | | exemption excludes any materials, parts, equipment, |
22 | | components, and consumable supplies used in the modification, |
23 | | replacement, repair, and maintenance of aircraft engines or |
24 | | power plants, whether such engines or power plants are |
25 | | installed or uninstalled upon any such aircraft. "Consumable |
26 | | supplies" include, but are not limited to, adhesive, tape, |
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1 | | sandpaper, general purpose lubricants, cleaning solution, |
2 | | latex gloves, and protective films. |
3 | | Beginning January 1, 2010 and continuing through December |
4 | | 31, 2023, this exemption applies only to the use of qualifying |
5 | | tangible personal property by persons who modify, refurbish, |
6 | | complete, repair, replace, or maintain aircraft and who (i) |
7 | | hold an Air Agency Certificate and are empowered to operate an |
8 | | approved repair station by the Federal Aviation |
9 | | Administration, (ii) have a Class IV Rating, and (iii) conduct |
10 | | operations in accordance with Part 145 of the Federal Aviation |
11 | | Regulations. From January 1, 2024 through December 31, 2029, |
12 | | this exemption applies only to the use of qualifying tangible |
13 | | personal property by: (A) persons who modify, refurbish, |
14 | | complete, repair, replace, or maintain aircraft and who (i) |
15 | | hold an Air Agency Certificate and are empowered to operate an |
16 | | approved repair station by the Federal Aviation |
17 | | Administration, (ii) have a Class IV Rating, and (iii) conduct |
18 | | operations in accordance with Part 145 of the Federal Aviation |
19 | | Regulations; and (B) persons who engage in the modification, |
20 | | replacement, repair, and maintenance of aircraft engines or |
21 | | power plants without regard to whether or not those persons |
22 | | meet the qualifications of item (A). |
23 | | The exemption does not include aircraft operated by a |
24 | | commercial air carrier providing scheduled passenger air |
25 | | service pursuant to authority issued under Part 121 or Part |
26 | | 129 of the Federal Aviation Regulations. The changes made to |
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1 | | this paragraph (35) by Public Act 98-534 are declarative of |
2 | | existing law. It is the intent of the General Assembly that the |
3 | | exemption under this paragraph (35) applies continuously from |
4 | | January 1, 2010 through December 31, 2024; however, no claim |
5 | | for credit or refund is allowed for taxes paid as a result of |
6 | | the disallowance of this exemption on or after January 1, 2015 |
7 | | and prior to February 5, 2020 (the effective date of Public Act |
8 | | 101-629). |
9 | | (36) Tangible personal property purchased by a |
10 | | public-facilities corporation, as described in Section |
11 | | 11-65-10 of the Illinois Municipal Code, for purposes of |
12 | | constructing or furnishing a municipal convention hall, but |
13 | | only if the legal title to the municipal convention hall is |
14 | | transferred to the municipality without any further |
15 | | consideration by or on behalf of the municipality at the time |
16 | | of the completion of the municipal convention hall or upon the |
17 | | retirement or redemption of any bonds or other debt |
18 | | instruments issued by the public-facilities corporation in |
19 | | connection with the development of the municipal convention |
20 | | hall. This exemption includes existing public-facilities |
21 | | corporations as provided in Section 11-65-25 of the Illinois |
22 | | Municipal Code. This paragraph is exempt from the provisions |
23 | | of Section 3-90. |
24 | | (37) Beginning January 1, 2017 and through December 31, |
25 | | 2026, menstrual pads, tampons, and menstrual cups. |
26 | | (38) Merchandise that is subject to the Rental Purchase |
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1 | | Agreement Occupation and Use Tax. The purchaser must certify |
2 | | that the item is purchased to be rented subject to a |
3 | | rental-purchase rental purchase agreement, as defined in the |
4 | | Rental-Purchase Rental Purchase Agreement Act, and provide |
5 | | proof of registration under the Rental Purchase Agreement |
6 | | Occupation and Use Tax Act. This paragraph is exempt from the |
7 | | provisions of Section 3-90. |
8 | | (39) Tangible personal property purchased by 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 3-90. |
12 | | (40) 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 been in effect may apply for and |
21 | | obtain an exemption for subsequent purchases of computer |
22 | | equipment or enabling software purchased or leased to upgrade, |
23 | | supplement, or replace computer equipment or enabling software |
24 | | purchased or leased in the original investment that would have |
25 | | qualified. |
26 | | The Department of Commerce and Economic Opportunity shall |
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1 | | grant a certificate of exemption under this item (40) to |
2 | | qualified data centers as defined by Section 605-1025 of the |
3 | | Department of Commerce and Economic Opportunity Law of the |
4 | | Civil Administrative Code of Illinois. |
5 | | For the purposes of this item (40): |
6 | | "Data center" means a building or a series of |
7 | | buildings rehabilitated or constructed to house working |
8 | | servers in one physical location or multiple sites within |
9 | | the State of Illinois. |
10 | | "Qualified tangible personal property" means: |
11 | | electrical systems and equipment; climate control and |
12 | | chilling equipment and systems; mechanical systems and |
13 | | equipment; monitoring and secure systems; emergency |
14 | | generators; hardware; computers; servers; data storage |
15 | | devices; network connectivity equipment; racks; cabinets; |
16 | | telecommunications cabling infrastructure; raised floor |
17 | | systems; peripheral components or systems; software; |
18 | | mechanical, electrical, or plumbing systems; battery |
19 | | systems; cooling systems and towers; temperature control |
20 | | systems; other cabling; and other data center |
21 | | infrastructure equipment and systems necessary to operate |
22 | | qualified tangible personal property, including fixtures; |
23 | | and component parts of any of the foregoing, including |
24 | | installation, maintenance, repair, refurbishment, and |
25 | | replacement of qualified tangible personal property to |
26 | | generate, transform, transmit, distribute, or manage |
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1 | | electricity necessary to operate qualified tangible |
2 | | personal property; and all other tangible personal |
3 | | property that is essential to the operations of a computer |
4 | | data center. The term "qualified tangible personal |
5 | | property" also includes building materials physically |
6 | | incorporated into in to the qualifying data center. To |
7 | | document the exemption allowed under this Section, the |
8 | | retailer must obtain from the purchaser a copy of the |
9 | | certificate of eligibility issued by the Department of |
10 | | Commerce and Economic Opportunity. |
11 | | This item (40) is exempt from the provisions of Section |
12 | | 3-90. |
13 | | (41) Beginning July 1, 2022, breast pumps, breast pump |
14 | | collection and storage supplies, and breast pump kits. This |
15 | | item (41) is exempt from the provisions of Section 3-90. As |
16 | | used in this item (41): |
17 | | "Breast pump" means an electrically controlled or |
18 | | manually controlled pump device designed or marketed to be |
19 | | used to express milk from a human breast during lactation, |
20 | | including the pump device and any battery, AC adapter, or |
21 | | other power supply unit that is used to power the pump |
22 | | device and is packaged and sold with the pump device at the |
23 | | time of sale. |
24 | | "Breast pump collection and storage supplies" means |
25 | | items of tangible personal property designed or marketed |
26 | | to be used in conjunction with a breast pump to collect |
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1 | | milk expressed from a human breast and to store collected |
2 | | milk until it is ready for consumption. |
3 | | "Breast pump collection and storage supplies" |
4 | | includes, but is not limited to: breast shields and breast |
5 | | shield connectors; breast pump tubes and tubing adapters; |
6 | | breast pump valves and membranes; backflow protectors and |
7 | | backflow protector adaptors; bottles and bottle caps |
8 | | specific to the operation of the breast pump; and breast |
9 | | milk storage bags. |
10 | | "Breast pump collection and storage supplies" does not |
11 | | include: (1) bottles and bottle caps not specific to the |
12 | | operation of the breast pump; (2) breast pump travel bags |
13 | | and other similar carrying accessories, including ice |
14 | | packs, labels, and other similar products; (3) breast pump |
15 | | cleaning supplies; (4) nursing bras, bra pads, breast |
16 | | shells, and other similar products; and (5) creams, |
17 | | ointments, and other similar products that relieve |
18 | | breastfeeding-related symptoms or conditions of the |
19 | | breasts or nipples, unless sold as part of a breast pump |
20 | | kit that is pre-packaged by the breast pump manufacturer |
21 | | or distributor. |
22 | | "Breast pump kit" means a kit that: (1) contains no |
23 | | more than a breast pump, breast pump collection and |
24 | | storage supplies, a rechargeable battery for operating the |
25 | | breast pump, a breastmilk cooler, bottle stands, ice |
26 | | packs, and a breast pump carrying case; and (2) is |
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1 | | pre-packaged as a breast pump kit by the breast pump |
2 | | manufacturer or distributor. |
3 | | (42) Tangible personal property sold by or on behalf of |
4 | | the State Treasurer pursuant to the Revised Uniform Unclaimed |
5 | | Property Act. This item (42) is exempt from the provisions of |
6 | | Section 3-90. |
7 | | (43) Beginning on January 1, 2024, tangible personal |
8 | | property purchased by an active duty member of the armed |
9 | | forces of the United States who presents valid military |
10 | | identification and purchases the property using a form of |
11 | | payment where the federal government is the payor. The member |
12 | | of the armed forces must complete, at the point of sale, a form |
13 | | prescribed by the Department of Revenue documenting that the |
14 | | transaction is eligible for the exemption under this |
15 | | paragraph. Retailers must keep the form as documentation of |
16 | | the exemption in their records for a period of not less than 6 |
17 | | years. "Armed forces of the United States" means the United |
18 | | States Army, Navy, Air Force, Marine Corps, or Coast Guard. |
19 | | This paragraph is exempt from the provisions of Section 3-90. |
20 | | (44) Qualified tangible personal property used in the |
21 | | construction or operation of a megaproject for which a |
22 | | certificate has been issued by the Department under Division |
23 | | 22 of Article 10 of the Property Tax Code, whether that |
24 | | tangible personal property is purchased by the owner, |
25 | | operator, or tenant of the megaproject or by a contractor or |
26 | | subcontractor of the owner, operator, or tenant. |
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1 | | As used in this item (44): |
2 | | "Megaproject" has the meaning ascribed to that term in |
3 | | Section 10-910 of the Property Tax Code. |
4 | | "Qualified tangible personal property" means: electrical |
5 | | systems and equipment; climate control and chilling equipment |
6 | | and systems; mechanical systems and equipment; monitoring and |
7 | | security systems; emergency generators; hardware; computers; |
8 | | servers; data storage devices; network connectivity equipment; |
9 | | racks; cabinets; telecommunications cabling infrastructure; |
10 | | raised floor systems; peripheral components or systems; |
11 | | software; mechanical, electrical, or plumbing systems; battery |
12 | | systems; cooling systems and towers; temperature control |
13 | | systems; other cabling; and other data center infrastructure |
14 | | equipment and systems necessary to operate qualified tangible |
15 | | personal property, including fixtures; and component parts of |
16 | | those items, including installation, maintenance, repair, |
17 | | refurbishment, and replacement of qualified tangible personal |
18 | | property to generate, transform, transmit, distribute, or |
19 | | manage electricity necessary to operate qualified tangible |
20 | | personal property; and all other tangible personal property |
21 | | that is essential to the operations of a megaproject. The term |
22 | | "qualified tangible personal property" also includes building |
23 | | materials to be incorporated into the megaproject. To document |
24 | | the exemption allowed under this Section, the retailer, |
25 | | contractor or subcontractor or supplier must obtain from the |
26 | | purchaser a copy of the certificate issued by the Department |
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1 | | of Revenue for the megaproject as described and defined in |
2 | | Division 22 of Article 10 of the Property Tax Code. |
3 | | This item (44) is exempt from the provisions of Section |
4 | | 3-90. |
5 | | (Source: P.A. 102-16, eff. 6-17-21; 102-700, Article 70, |
6 | | Section 70-5, eff. 4-19-22; 102-700, Article 75, Section 75-5, |
7 | | eff. 4-19-22; 102-1026, eff. 5-27-22; 103-9, Article 5, |
8 | | Section 5-5, eff. 6-7-23; 103-9, Article 15, Section 15-5, |
9 | | eff. 6-7-23; 103-154, eff. 6-30-23; 103-384, eff. 1-1-24; |
10 | | revised 12-12-23.) |
11 | | (35 ILCS 105/9) (from Ch. 120, par. 439.9) |
12 | | Sec. 9. Except as to motor vehicles, watercraft, aircraft, |
13 | | and trailers that are required to be registered with an agency |
14 | | of this State, each retailer required or authorized to collect |
15 | | the tax imposed by this Act shall pay to the Department the |
16 | | amount of such tax (except as otherwise provided) at the time |
17 | | when he is required to file his return for the period during |
18 | | which such tax was collected, less a discount of 2.1% prior to |
19 | | January 1, 1990, and 1.75% on and after January 1, 1990, or $5 |
20 | | per calendar year, whichever is greater, which is allowed to |
21 | | reimburse the retailer for expenses incurred in collecting the |
22 | | tax, keeping records, preparing and filing returns, remitting |
23 | | the tax and supplying data to the Department on request. When |
24 | | determining the discount allowed under this Section, retailers |
25 | | shall include the amount of tax that would have been due at the |
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1 | | 6.25% rate but for the 1.25% rate imposed on sales tax holiday |
2 | | items under Public Act 102-700. The discount under this |
3 | | Section is not allowed for the 1.25% portion of taxes paid on |
4 | | aviation fuel that is subject to the revenue use requirements |
5 | | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. When determining |
6 | | the discount allowed under this Section, retailers shall |
7 | | include the amount of tax that would have been due at the 1% |
8 | | rate but for the 0% rate imposed under Public Act 102-700. In |
9 | | the case of retailers who report and pay the tax on a |
10 | | transaction by transaction basis, as provided in this Section, |
11 | | such discount shall be taken with each such tax remittance |
12 | | instead of when such retailer files his periodic return. The |
13 | | discount allowed under this Section is allowed only for |
14 | | returns that are filed in the manner required by this Act. The |
15 | | Department may disallow the discount for retailers whose |
16 | | certificate of registration is revoked at the time the return |
17 | | is filed, but only if the Department's decision to revoke the |
18 | | certificate of registration has become final. A retailer need |
19 | | not remit that part of any tax collected by him to the extent |
20 | | that he is required to remit and does remit the tax imposed by |
21 | | the Retailers' Occupation Tax Act, with respect to the sale of |
22 | | the same property. |
23 | | Where such tangible personal property is sold under a |
24 | | conditional sales contract, or under any other form of sale |
25 | | wherein the payment of the principal sum, or a part thereof, is |
26 | | extended beyond the close of the period for which the return is |
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1 | | filed, the retailer, in collecting the tax (except as to motor |
2 | | vehicles, watercraft, aircraft, and trailers that are required |
3 | | to be registered with an agency of this State), may collect for |
4 | | each tax return period, only the tax applicable to that part of |
5 | | the selling price actually received during such tax return |
6 | | period. |
7 | | Except as provided in this Section, on or before the |
8 | | twentieth day of each calendar month, such retailer shall file |
9 | | a return for the preceding calendar month. Such return shall |
10 | | be filed on forms prescribed by the Department and shall |
11 | | furnish such information as the Department may reasonably |
12 | | require. The return shall include the gross receipts on food |
13 | | for human consumption that is to be consumed off the premises |
14 | | where it is sold (other than alcoholic beverages, food |
15 | | consisting of or infused with adult use cannabis, soft drinks, |
16 | | and food that has been prepared for immediate consumption) |
17 | | which were received during the preceding calendar month, |
18 | | quarter, or year, as appropriate, and upon which tax would |
19 | | have been due but for the 0% rate imposed under Public Act |
20 | | 102-700. The return shall also include the amount of tax that |
21 | | would have been due on food for human consumption that is to be |
22 | | consumed off the premises where it is sold (other than |
23 | | alcoholic beverages, food consisting of or infused with adult |
24 | | use cannabis, soft drinks, and food that has been prepared for |
25 | | immediate consumption) but for the 0% rate imposed under |
26 | | Public Act 102-700. |
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1 | | On and after January 1, 2018, except for returns required |
2 | | to be filed prior to January 1, 2023 for motor vehicles, |
3 | | watercraft, aircraft, and trailers that are required to be |
4 | | registered with an agency of this State, with respect to |
5 | | retailers whose annual gross receipts average $20,000 or more, |
6 | | all returns required to be filed pursuant to this Act shall be |
7 | | filed electronically. On and after January 1, 2023, with |
8 | | respect to retailers whose annual gross receipts average |
9 | | $20,000 or more, all returns required to be filed pursuant to |
10 | | this Act, including, but not limited to, returns for motor |
11 | | vehicles, watercraft, aircraft, and trailers that are required |
12 | | to be registered with an agency of this State, shall be filed |
13 | | electronically. Retailers who demonstrate that they do not |
14 | | have access to the Internet or demonstrate hardship in filing |
15 | | electronically may petition the Department to waive the |
16 | | electronic filing requirement. |
17 | | The Department may require returns to be filed on a |
18 | | quarterly basis. If so required, a return for each calendar |
19 | | quarter shall be filed on or before the twentieth day of the |
20 | | calendar month following the end of such calendar quarter. The |
21 | | taxpayer shall also file a return with the Department for each |
22 | | of the first 2 two months of each calendar quarter, on or |
23 | | before the twentieth day of the following calendar month, |
24 | | stating: |
25 | | 1. The name of the seller; |
26 | | 2. The address of the principal place of business from |
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1 | | which he engages in the business of selling tangible |
2 | | personal property at retail in this State; |
3 | | 3. The total amount of taxable receipts received by |
4 | | him during the preceding calendar month from sales of |
5 | | tangible personal property by him during such preceding |
6 | | calendar month, including receipts from charge and time |
7 | | sales, but less all deductions allowed by law; |
8 | | 4. The amount of credit provided in Section 2d of this |
9 | | Act; |
10 | | 5. The amount of tax due; |
11 | | 5-5. The signature of the taxpayer; and |
12 | | 6. Such other reasonable information as the Department |
13 | | may require. |
14 | | Each retailer required or authorized to collect the tax |
15 | | imposed by this Act on aviation fuel sold at retail in this |
16 | | State during the preceding calendar month shall, instead of |
17 | | reporting and paying tax on aviation fuel as otherwise |
18 | | required by this Section, report and pay such tax on a separate |
19 | | aviation fuel tax return. The requirements related to the |
20 | | return shall be as otherwise provided in this Section. |
21 | | Notwithstanding any other provisions of this Act to the |
22 | | contrary, retailers collecting tax on aviation fuel shall file |
23 | | all aviation fuel tax returns and shall make all aviation fuel |
24 | | tax payments by electronic means in the manner and form |
25 | | required by the Department. For purposes of this Section, |
26 | | "aviation fuel" means jet fuel and aviation gasoline. |
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1 | | If a taxpayer fails to sign a return within 30 days after |
2 | | the proper notice and demand for signature by the Department, |
3 | | the return shall be considered valid and any amount shown to be |
4 | | due on the return shall be deemed assessed. |
5 | | Notwithstanding any other provision of this Act to the |
6 | | contrary, retailers subject to tax on cannabis shall file all |
7 | | cannabis tax returns and shall make all cannabis tax payments |
8 | | by electronic means in the manner and form required by the |
9 | | Department. |
10 | | Beginning October 1, 1993, a taxpayer who has an average |
11 | | monthly tax liability of $150,000 or more shall make all |
12 | | payments required by rules of the Department by electronic |
13 | | funds transfer. Beginning October 1, 1994, a taxpayer who has |
14 | | an average monthly tax liability of $100,000 or more shall |
15 | | make all payments required by rules of the Department by |
16 | | electronic funds transfer. Beginning October 1, 1995, a |
17 | | taxpayer who has an average monthly tax liability of $50,000 |
18 | | or more shall make all payments required by rules of the |
19 | | Department by electronic funds transfer. Beginning October 1, |
20 | | 2000, a taxpayer who has an annual tax liability of $200,000 or |
21 | | more shall make all payments required by rules of the |
22 | | Department by electronic funds transfer. The term "annual tax |
23 | | liability" shall be the sum of the taxpayer's liabilities |
24 | | under this Act, and under all other State and local occupation |
25 | | and use tax laws administered by the Department, for the |
26 | | immediately preceding calendar year. The term "average monthly |
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1 | | tax liability" means the sum of the taxpayer's liabilities |
2 | | under this Act, and under all other State and local occupation |
3 | | and use tax laws administered by the Department, for the |
4 | | immediately preceding calendar year divided by 12. Beginning |
5 | | on October 1, 2002, a taxpayer who has a tax liability in the |
6 | | amount set forth in subsection (b) of Section 2505-210 of the |
7 | | Department of Revenue Law shall make all payments required by |
8 | | rules of the Department by electronic funds transfer. |
9 | | Before August 1 of each year beginning in 1993, the |
10 | | Department shall notify all taxpayers required to make |
11 | | payments by electronic funds transfer. All taxpayers required |
12 | | to make payments by electronic funds transfer shall make those |
13 | | payments for a minimum of one year beginning on October 1. |
14 | | Any taxpayer not required to make payments by electronic |
15 | | funds transfer may make payments by electronic funds transfer |
16 | | with the permission of the Department. |
17 | | All taxpayers required to make payment by electronic funds |
18 | | transfer and any taxpayers authorized to voluntarily make |
19 | | payments by electronic funds transfer shall make those |
20 | | payments in the manner authorized by the Department. |
21 | | The Department shall adopt such rules as are necessary to |
22 | | effectuate a program of electronic funds transfer and the |
23 | | requirements of this Section. |
24 | | Before October 1, 2000, if the taxpayer's average monthly |
25 | | tax liability to the Department under this Act, the Retailers' |
26 | | Occupation Tax Act, the Service Occupation Tax Act, the |
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1 | | Service Use Tax Act was $10,000 or more during the preceding 4 |
2 | | complete calendar quarters, he shall file a return with the |
3 | | Department each month by the 20th day of the month next |
4 | | following the month during which such tax liability is |
5 | | incurred and shall make payments to the Department on or |
6 | | before the 7th, 15th, 22nd and last day of the month during |
7 | | which such liability is incurred. On and after October 1, |
8 | | 2000, if the taxpayer's average monthly tax liability to the |
9 | | Department under this Act, the Retailers' Occupation Tax Act, |
10 | | the Service Occupation Tax Act, and the Service Use Tax Act was |
11 | | $20,000 or more during the preceding 4 complete calendar |
12 | | quarters, he shall file a return with the Department each |
13 | | month by the 20th day of the month next following the month |
14 | | during which such tax liability is incurred and shall make |
15 | | payment to the Department on or before the 7th, 15th, 22nd and |
16 | | last day of the month during which such liability is incurred. |
17 | | If the month during which such tax liability is incurred began |
18 | | prior to January 1, 1985, each payment shall be in an amount |
19 | | equal to 1/4 of the taxpayer's actual liability for the month |
20 | | or an amount set by the Department not to exceed 1/4 of the |
21 | | average monthly liability of the taxpayer to the Department |
22 | | for the preceding 4 complete calendar quarters (excluding the |
23 | | month of highest liability and the month of lowest liability |
24 | | in such 4 quarter period). If the month during which such tax |
25 | | liability is incurred begins on or after January 1, 1985, and |
26 | | prior to January 1, 1987, each payment shall be in an amount |
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1 | | equal to 22.5% of the taxpayer's actual liability for the |
2 | | month or 27.5% of the taxpayer's liability for the same |
3 | | calendar month of the preceding year. If the month during |
4 | | which such tax liability is incurred begins on or after |
5 | | January 1, 1987, and prior to January 1, 1988, each payment |
6 | | shall be in an amount equal to 22.5% of the taxpayer's actual |
7 | | liability for the month or 26.25% of the taxpayer's liability |
8 | | for the same calendar month of the preceding year. If the month |
9 | | during which such tax liability is incurred begins on or after |
10 | | January 1, 1988, and prior to January 1, 1989, or begins on or |
11 | | after January 1, 1996, each payment shall be in an amount equal |
12 | | to 22.5% of the taxpayer's actual liability for the month or |
13 | | 25% of the taxpayer's liability for the same calendar month of |
14 | | the preceding year. If the month during which such tax |
15 | | liability is incurred begins on or after January 1, 1989, and |
16 | | prior to January 1, 1996, each payment shall be in an amount |
17 | | equal to 22.5% of the taxpayer's actual liability for the |
18 | | month or 25% of the taxpayer's liability for the same calendar |
19 | | month of the preceding year or 100% of the taxpayer's actual |
20 | | liability for the quarter monthly reporting period. The amount |
21 | | of such quarter monthly payments shall be credited against the |
22 | | final tax liability of the taxpayer's return for that month. |
23 | | Before October 1, 2000, once applicable, the requirement of |
24 | | the making of quarter monthly payments to the Department shall |
25 | | continue until such taxpayer's average monthly liability to |
26 | | the Department during the preceding 4 complete calendar |
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1 | | quarters (excluding the month of highest liability and the |
2 | | month of lowest liability) is less than $9,000, or until such |
3 | | taxpayer's average monthly liability to the Department as |
4 | | computed for each calendar quarter of the 4 preceding complete |
5 | | calendar quarter period is less than $10,000. However, if a |
6 | | taxpayer can show the Department that a substantial change in |
7 | | the taxpayer's business has occurred which causes the taxpayer |
8 | | to anticipate that his average monthly tax liability for the |
9 | | reasonably foreseeable future will fall below the $10,000 |
10 | | threshold stated above, then such taxpayer may petition the |
11 | | Department for change in such taxpayer's reporting status. On |
12 | | and after October 1, 2000, once applicable, the requirement of |
13 | | the making of quarter monthly payments to the Department shall |
14 | | continue until such taxpayer's average monthly liability to |
15 | | the Department during the preceding 4 complete calendar |
16 | | quarters (excluding the month of highest liability and the |
17 | | month of lowest liability) is less than $19,000 or until such |
18 | | taxpayer's average monthly liability to the Department as |
19 | | computed for each calendar quarter of the 4 preceding complete |
20 | | calendar quarter period is less than $20,000. However, if a |
21 | | taxpayer can show the Department that a substantial change in |
22 | | the taxpayer's business has occurred which causes the taxpayer |
23 | | to anticipate that his average monthly tax liability for the |
24 | | reasonably foreseeable future will fall below the $20,000 |
25 | | threshold stated above, then such taxpayer may petition the |
26 | | Department for a change in such taxpayer's reporting status. |
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1 | | The Department shall change such taxpayer's reporting status |
2 | | unless it finds that such change is seasonal in nature and not |
3 | | likely to be long term. Quarter monthly payment status shall |
4 | | be determined under this paragraph as if the rate reduction to |
5 | | 1.25% in Public Act 102-700 on sales tax holiday items had not |
6 | | occurred. For quarter monthly payments due on or after July 1, |
7 | | 2023 and through June 30, 2024, "25% of the taxpayer's |
8 | | liability for the same calendar month of the preceding year" |
9 | | shall be determined as if the rate reduction to 1.25% in Public |
10 | | Act 102-700 on sales tax holiday items had not occurred. |
11 | | Quarter monthly payment status shall be determined under this |
12 | | paragraph as if the rate reduction to 0% in Public Act 102-700 |
13 | | on food for human consumption that is to be consumed off the |
14 | | premises where it is sold (other than alcoholic beverages, |
15 | | food consisting of or infused with adult use cannabis, soft |
16 | | drinks, and food that has been prepared for immediate |
17 | | consumption) had not occurred. For quarter monthly payments |
18 | | due under this paragraph on or after July 1, 2023 and through |
19 | | June 30, 2024, "25% of the taxpayer's liability for the same |
20 | | calendar month of the preceding year" shall be determined as |
21 | | if the rate reduction to 0% in Public Act 102-700 had not |
22 | | occurred. If any such quarter monthly payment is not paid at |
23 | | the time or in the amount required by this Section, then the |
24 | | taxpayer shall be liable for penalties and interest on the |
25 | | difference between the minimum amount due and the amount of |
26 | | such quarter monthly payment actually and timely paid, except |
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1 | | insofar as the taxpayer has previously made payments for that |
2 | | month to the Department in excess of the minimum payments |
3 | | previously due as provided in this Section. The Department |
4 | | shall make reasonable rules and regulations to govern the |
5 | | quarter monthly payment amount and quarter monthly payment |
6 | | dates for taxpayers who file on other than a calendar monthly |
7 | | basis. |
8 | | If any such payment provided for in this Section exceeds |
9 | | the taxpayer's liabilities under this Act, the Retailers' |
10 | | Occupation Tax Act, the Service Occupation Tax Act and the |
11 | | Service Use Tax Act, as shown by an original monthly return, |
12 | | the Department shall issue to the taxpayer a credit memorandum |
13 | | no later than 30 days after the date of payment, which |
14 | | memorandum may be submitted by the taxpayer to the Department |
15 | | in payment of tax liability subsequently to be remitted by the |
16 | | taxpayer to the Department or be assigned by the taxpayer to a |
17 | | similar taxpayer under this Act, the Retailers' Occupation Tax |
18 | | Act, the Service Occupation Tax Act or the Service Use Tax Act, |
19 | | in accordance with reasonable rules and regulations to be |
20 | | prescribed by the Department, except that if such excess |
21 | | payment is shown on an original monthly return and is made |
22 | | after December 31, 1986, no credit memorandum shall be issued, |
23 | | unless requested by the taxpayer. If no such request is made, |
24 | | the taxpayer may credit such excess payment against tax |
25 | | liability subsequently to be remitted by the taxpayer to the |
26 | | Department under this Act, the Retailers' Occupation Tax Act, |
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1 | | the Service Occupation Tax Act or the Service Use Tax Act, in |
2 | | accordance with reasonable rules and regulations prescribed by |
3 | | the Department. If the Department subsequently determines that |
4 | | all or any part of the credit taken was not actually due to the |
5 | | taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall |
6 | | be reduced by 2.1% or 1.75% of the difference between the |
7 | | credit taken and that actually due, and the taxpayer shall be |
8 | | liable for penalties and interest on such difference. |
9 | | If the retailer is otherwise required to file a monthly |
10 | | return and if the retailer's average monthly tax liability to |
11 | | the Department does not exceed $200, the Department may |
12 | | authorize his returns to be filed on a quarter annual basis, |
13 | | with the return for January, February, and March of a given |
14 | | year being due by April 20 of such year; with the return for |
15 | | April, May and June of a given year being due by July 20 of |
16 | | such year; with the return for July, August and September of a |
17 | | given year being due by October 20 of such year, and with the |
18 | | return for October, November and December of a given year |
19 | | being due by January 20 of the following year. |
20 | | If the retailer is otherwise required to file a monthly or |
21 | | quarterly return and if the retailer's average monthly tax |
22 | | liability to the Department does not exceed $50, the |
23 | | Department may authorize his returns to be filed on an annual |
24 | | basis, with the return for a given year being due by January 20 |
25 | | of the following year. |
26 | | Such quarter annual and annual returns, as to form and |
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1 | | substance, shall be subject to the same requirements as |
2 | | monthly returns. |
3 | | Notwithstanding any other provision in this Act concerning |
4 | | the time within which a retailer may file his return, in the |
5 | | case of any retailer who ceases to engage in a kind of business |
6 | | which makes him responsible for filing returns under this Act, |
7 | | such retailer shall file a final return under this Act with the |
8 | | Department not more than one month after discontinuing such |
9 | | business. |
10 | | In addition, with respect to motor vehicles, watercraft, |
11 | | aircraft, and trailers that are required to be registered with |
12 | | an agency of this State, except as otherwise provided in this |
13 | | Section, every retailer selling this kind of tangible personal |
14 | | property shall file, with the Department, upon a form to be |
15 | | prescribed and supplied by the Department, a separate return |
16 | | for each such item of tangible personal property which the |
17 | | retailer sells, except that if, in the same transaction, (i) a |
18 | | retailer of aircraft, watercraft, motor vehicles or trailers |
19 | | transfers more than one aircraft, watercraft, motor vehicle or |
20 | | trailer to another aircraft, watercraft, motor vehicle or |
21 | | trailer retailer for the purpose of resale or (ii) a retailer |
22 | | of aircraft, watercraft, motor vehicles, or trailers transfers |
23 | | more than one aircraft, watercraft, motor vehicle, or trailer |
24 | | to a purchaser for use as a qualifying rolling stock as |
25 | | provided in Section 3-55 of this Act, then that seller may |
26 | | report the transfer of all the aircraft, watercraft, motor |
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1 | | vehicles or trailers involved in that transaction to the |
2 | | Department on the same uniform invoice-transaction reporting |
3 | | return form. For purposes of this Section, "watercraft" means |
4 | | a Class 2, Class 3, or Class 4 watercraft as defined in Section |
5 | | 3-2 of the Boat Registration and Safety Act, a personal |
6 | | watercraft, or any boat equipped with an inboard motor. |
7 | | In addition, with respect to motor vehicles, watercraft, |
8 | | aircraft, and trailers that are required to be registered with |
9 | | an agency of this State, every person who is engaged in the |
10 | | business of leasing or renting such items and who, in |
11 | | connection with such business, sells any such item to a |
12 | | retailer for the purpose of resale is, notwithstanding any |
13 | | other provision of this Section to the contrary, authorized to |
14 | | meet the return-filing requirement of this Act by reporting |
15 | | the transfer of all the aircraft, watercraft, motor vehicles, |
16 | | or trailers transferred for resale during a month to the |
17 | | Department on the same uniform invoice-transaction reporting |
18 | | return form on or before the 20th of the month following the |
19 | | month in which the transfer takes place. Notwithstanding any |
20 | | other provision of this Act to the contrary, all returns filed |
21 | | under this paragraph must be filed by electronic means in the |
22 | | manner and form as required by the Department. |
23 | | The transaction reporting return in the case of motor |
24 | | vehicles or trailers that are required to be registered with |
25 | | an agency of this State, shall be the same document as the |
26 | | Uniform Invoice referred to in Section 5-402 of the Illinois |
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1 | | Vehicle Code and must show the name and address of the seller; |
2 | | the name and address of the purchaser; the amount of the |
3 | | selling price including the amount allowed by the retailer for |
4 | | traded-in property, if any; the amount allowed by the retailer |
5 | | for the traded-in tangible personal property, if any, to the |
6 | | extent to which Section 2 of this Act allows an exemption for |
7 | | the value of traded-in property; the balance payable after |
8 | | deducting such trade-in allowance from the total selling |
9 | | price; the amount of tax due from the retailer with respect to |
10 | | such transaction; the amount of tax collected from the |
11 | | purchaser by the retailer on such transaction (or satisfactory |
12 | | evidence that such tax is not due in that particular instance, |
13 | | if that is claimed to be the fact); the place and date of the |
14 | | sale; a sufficient identification of the property sold; such |
15 | | other information as is required in Section 5-402 of the |
16 | | Illinois Vehicle Code, and such other information as the |
17 | | Department may reasonably require. |
18 | | The transaction reporting return in the case of watercraft |
19 | | and aircraft must show the name and address of the seller; the |
20 | | name and address of the purchaser; the amount of the selling |
21 | | price including the amount allowed by the retailer for |
22 | | traded-in property, if any; the amount allowed by the retailer |
23 | | for the traded-in tangible personal property, if any, to the |
24 | | extent to which Section 2 of this Act allows an exemption for |
25 | | the value of traded-in property; the balance payable after |
26 | | deducting such trade-in allowance from the total selling |
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1 | | price; the amount of tax due from the retailer with respect to |
2 | | such transaction; the amount of tax collected from the |
3 | | purchaser by the retailer on such transaction (or satisfactory |
4 | | evidence that such tax is not due in that particular instance, |
5 | | if that is claimed to be the fact); the place and date of the |
6 | | sale, a sufficient identification of the property sold, and |
7 | | such other information as the Department may reasonably |
8 | | require. |
9 | | Such transaction reporting return shall be filed not later |
10 | | than 20 days after the date of delivery of the item that is |
11 | | being sold, but may be filed by the retailer at any time sooner |
12 | | than that if he chooses to do so. The transaction reporting |
13 | | return and tax remittance or proof of exemption from the tax |
14 | | that is imposed by this Act may be transmitted to the |
15 | | Department by way of the State agency with which, or State |
16 | | officer with whom, the tangible personal property must be |
17 | | titled or registered (if titling or registration is required) |
18 | | if the Department and such agency or State officer determine |
19 | | that this procedure will expedite the processing of |
20 | | applications for title or registration. |
21 | | With each such transaction reporting return, the retailer |
22 | | shall remit the proper amount of tax due (or shall submit |
23 | | satisfactory evidence that the sale is not taxable if that is |
24 | | the case), to the Department or its agents, whereupon the |
25 | | Department shall issue, in the purchaser's name, a tax receipt |
26 | | (or a certificate of exemption if the Department is satisfied |
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1 | | that the particular sale is tax exempt) which such purchaser |
2 | | may submit to the agency with which, or State officer with |
3 | | whom, he must title or register the tangible personal property |
4 | | that is involved (if titling or registration is required) in |
5 | | support of such purchaser's application for an Illinois |
6 | | certificate or other evidence of title or registration to such |
7 | | tangible personal property. |
8 | | No retailer's failure or refusal to remit tax under this |
9 | | Act precludes a user, who has paid the proper tax to the |
10 | | retailer, from obtaining his certificate of title or other |
11 | | evidence of title or registration (if titling or registration |
12 | | is required) upon satisfying the Department that such user has |
13 | | paid the proper tax (if tax is due) to the retailer. The |
14 | | Department shall adopt appropriate rules to carry out the |
15 | | mandate of this paragraph. |
16 | | If the user who would otherwise pay tax to the retailer |
17 | | wants the transaction reporting return filed and the payment |
18 | | of tax or proof of exemption made to the Department before the |
19 | | retailer is willing to take these actions and such user has not |
20 | | paid the tax to the retailer, such user may certify to the fact |
21 | | of such delay by the retailer, and may (upon the Department |
22 | | being satisfied of the truth of such certification) transmit |
23 | | the information required by the transaction reporting return |
24 | | and the remittance for tax or proof of exemption directly to |
25 | | the Department and obtain his tax receipt or exemption |
26 | | determination, in which event the transaction reporting return |
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1 | | and tax remittance (if a tax payment was required) shall be |
2 | | credited by the Department to the proper retailer's account |
3 | | with the Department, but without the 2.1% or 1.75% discount |
4 | | provided for in this Section being allowed. When the user pays |
5 | | the tax directly to the Department, he shall pay the tax in the |
6 | | same amount and in the same form in which it would be remitted |
7 | | if the tax had been remitted to the Department by the retailer. |
8 | | Where a retailer collects the tax with respect to the |
9 | | selling price of tangible personal property which he sells and |
10 | | the purchaser thereafter returns such tangible personal |
11 | | property and the retailer refunds the selling price thereof to |
12 | | the purchaser, such retailer shall also refund, to the |
13 | | purchaser, the tax so collected from the purchaser. When |
14 | | filing his return for the period in which he refunds such tax |
15 | | to the purchaser, the retailer may deduct the amount of the tax |
16 | | so refunded by him to the purchaser from any other use tax |
17 | | which such retailer may be required to pay or remit to the |
18 | | Department, as shown by such return, if the amount of the tax |
19 | | to be deducted was previously remitted to the Department by |
20 | | such retailer. If the retailer has not previously remitted the |
21 | | amount of such tax to the Department, he is entitled to no |
22 | | deduction under this Act upon refunding such tax to the |
23 | | purchaser. |
24 | | Any retailer filing a return under this Section shall also |
25 | | include (for the purpose of paying tax thereon) the total tax |
26 | | covered by such return upon the selling price of tangible |
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1 | | personal property purchased by him at retail from a retailer, |
2 | | but as to which the tax imposed by this Act was not collected |
3 | | from the retailer filing such return, and such retailer shall |
4 | | remit the amount of such tax to the Department when filing such |
5 | | return. |
6 | | If experience indicates such action to be practicable, the |
7 | | Department may prescribe and furnish a combination or joint |
8 | | return which will enable retailers, who are required to file |
9 | | returns hereunder and also under the Retailers' Occupation Tax |
10 | | Act, to furnish all the return information required by both |
11 | | Acts on the one form. |
12 | | Where the retailer has more than one business registered |
13 | | with the Department under separate registration under this |
14 | | Act, such retailer may not file each return that is due as a |
15 | | single return covering all such registered businesses, but |
16 | | shall file separate returns for each such registered business. |
17 | | Notwithstanding any provision of law to the contrary, |
18 | | beginning on the first day of the first month after the |
19 | | Arlington Megaproject is established under Division 22 of |
20 | | Article 10 of the Property Tax Code, all taxes collected under |
21 | | this Act from persons located within the Arlington Megaproject |
22 | | shall be deposited into the Arlington Megaproject |
23 | | Infrastructure Fund. |
24 | | Beginning January 1, 1990, each month the Department shall |
25 | | pay into the State and Local Sales Tax Reform Fund, a special |
26 | | fund in the State Treasury which is hereby created, the net |
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1 | | revenue realized for the preceding month from the 1% tax |
2 | | imposed under this Act. |
3 | | Beginning January 1, 1990, each month the Department shall |
4 | | pay into the County and Mass Transit District Fund 4% of the |
5 | | net revenue realized for the preceding month from the 6.25% |
6 | | general rate on the selling price of tangible personal |
7 | | property which is purchased outside Illinois at retail from a |
8 | | retailer and which is titled or registered by an agency of this |
9 | | State's government. |
10 | | Beginning January 1, 1990, each month the Department shall |
11 | | pay into the State and Local Sales Tax Reform Fund, a special |
12 | | fund in the State Treasury, 20% of the net revenue realized for |
13 | | the preceding month from the 6.25% general rate on the selling |
14 | | price of tangible personal property, other than (i) tangible |
15 | | personal property which is purchased outside Illinois at |
16 | | retail from a retailer and which is titled or registered by an |
17 | | agency of this State's government and (ii) aviation fuel sold |
18 | | on or after December 1, 2019. This exception for aviation fuel |
19 | | only applies for so long as the revenue use requirements of 49 |
20 | | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. |
21 | | For aviation fuel sold on or after December 1, 2019, each |
22 | | month the Department shall pay into the State Aviation Program |
23 | | Fund 20% of the net revenue realized for the preceding month |
24 | | from the 6.25% general rate on the selling price of aviation |
25 | | fuel, less an amount estimated by the Department to be |
26 | | required for refunds of the 20% portion of the tax on aviation |
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1 | | fuel under this Act, which amount shall be deposited into the |
2 | | Aviation Fuel Sales Tax Refund Fund. The Department shall only |
3 | | pay moneys into the State Aviation Program Fund and the |
4 | | Aviation Fuels Sales Tax Refund Fund under this Act for so long |
5 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
6 | | U.S.C. 47133 are binding on the State. |
7 | | Beginning August 1, 2000, each month the Department shall |
8 | | pay into the State and Local Sales Tax Reform Fund 100% of the |
9 | | net revenue realized for the preceding month from the 1.25% |
10 | | rate on the selling price of motor fuel and gasohol. If, in any |
11 | | month, the tax on sales tax holiday items, as defined in |
12 | | Section 3-6, is imposed at the rate of 1.25%, then the |
13 | | Department shall pay 100% of the net revenue realized for that |
14 | | month from the 1.25% rate on the selling price of sales tax |
15 | | holiday items into the State and Local Sales Tax Reform Fund. |
16 | | Beginning January 1, 1990, each month the Department shall |
17 | | pay into the Local Government Tax Fund 16% of the net revenue |
18 | | realized for the preceding month from the 6.25% general rate |
19 | | on the selling price of tangible personal property which is |
20 | | purchased outside Illinois at retail from a retailer and which |
21 | | is titled or registered by an agency of this State's |
22 | | government. |
23 | | Beginning October 1, 2009, each month the Department shall |
24 | | pay into the Capital Projects Fund an amount that is equal to |
25 | | an amount estimated by the Department to represent 80% of the |
26 | | net revenue realized for the preceding month from the sale of |
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1 | | candy, grooming and hygiene products, and soft drinks that had |
2 | | been taxed at a rate of 1% prior to September 1, 2009 but that |
3 | | are now taxed at 6.25%. |
4 | | Beginning July 1, 2011, each month the Department shall |
5 | | pay into the Clean Air Act Permit Fund 80% of the net revenue |
6 | | realized for the preceding month from the 6.25% general rate |
7 | | on the selling price of sorbents used in Illinois in the |
8 | | process of sorbent injection as used to comply with the |
9 | | Environmental Protection Act or the federal Clean Air Act, but |
10 | | the total payment into the Clean Air Act Permit Fund under this |
11 | | Act and the Retailers' Occupation Tax Act shall not exceed |
12 | | $2,000,000 in any fiscal year. |
13 | | Beginning July 1, 2013, each month the Department shall |
14 | | pay into the Underground Storage Tank Fund from the proceeds |
15 | | collected under this Act, the Service Use Tax Act, the Service |
16 | | Occupation Tax Act, and the Retailers' Occupation Tax Act an |
17 | | amount equal to the average monthly deficit in the Underground |
18 | | Storage Tank Fund during the prior year, as certified annually |
19 | | by the Illinois Environmental Protection Agency, but the total |
20 | | payment into the Underground Storage Tank Fund under this Act, |
21 | | the Service Use Tax Act, the Service Occupation Tax Act, and |
22 | | the Retailers' Occupation Tax Act shall not exceed $18,000,000 |
23 | | in any State fiscal year. As used in this paragraph, the |
24 | | "average monthly deficit" shall be equal to the difference |
25 | | between the average monthly claims for payment by the fund and |
26 | | the average monthly revenues deposited into the fund, |
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1 | | excluding payments made pursuant to this paragraph. |
2 | | Beginning July 1, 2015, of the remainder of the moneys |
3 | | received by the Department under this Act, the Service Use Tax |
4 | | Act, the Service Occupation Tax Act, and the Retailers' |
5 | | Occupation Tax Act, each month the Department shall deposit |
6 | | $500,000 into the State Crime Laboratory Fund. |
7 | | Of the remainder of the moneys received by the Department |
8 | | pursuant to this Act, (a) 1.75% thereof shall be paid into the |
9 | | Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on |
10 | | and after July 1, 1989, 3.8% thereof shall be paid into the |
11 | | Build Illinois Fund; provided, however, that if in any fiscal |
12 | | year the sum of (1) the aggregate of 2.2% or 3.8%, as the case |
13 | | may be, of the moneys received by the Department and required |
14 | | to be paid into the Build Illinois Fund pursuant to Section 3 |
15 | | of the Retailers' Occupation Tax Act, Section 9 of the Use Tax |
16 | | Act, Section 9 of the Service Use Tax Act, and Section 9 of the |
17 | | Service Occupation Tax Act, such Acts being hereinafter called |
18 | | the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case |
19 | | may be, of moneys being hereinafter called the "Tax Act |
20 | | Amount", and (2) the amount transferred to the Build Illinois |
21 | | Fund from the State and Local Sales Tax Reform Fund shall be |
22 | | less than the Annual Specified Amount (as defined in Section 3 |
23 | | of the Retailers' Occupation Tax Act), an amount equal to the |
24 | | difference shall be immediately paid into the Build Illinois |
25 | | Fund from other moneys received by the Department pursuant to |
26 | | the Tax Acts; and further provided, that if on the last |
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1 | | business day of any month the sum of (1) the Tax Act Amount |
2 | | required to be deposited into the Build Illinois Bond Account |
3 | | in the Build Illinois Fund during such month and (2) the amount |
4 | | transferred during such month to the Build Illinois Fund from |
5 | | the State and Local Sales Tax Reform Fund shall have been less |
6 | | than 1/12 of the Annual Specified Amount, an amount equal to |
7 | | the difference shall be immediately paid into the Build |
8 | | Illinois Fund from other moneys received by the Department |
9 | | pursuant to the Tax Acts; and, further provided, that in no |
10 | | event shall the payments required under the preceding proviso |
11 | | result in aggregate payments into the Build Illinois Fund |
12 | | pursuant to this clause (b) for any fiscal year in excess of |
13 | | the greater of (i) the Tax Act Amount or (ii) the Annual |
14 | | Specified Amount for such fiscal year; and, further provided, |
15 | | that the amounts payable into the Build Illinois Fund under |
16 | | this clause (b) shall be payable only until such time as the |
17 | | aggregate amount on deposit under each trust indenture |
18 | | securing Bonds issued and outstanding pursuant to the Build |
19 | | Illinois Bond Act is sufficient, taking into account any |
20 | | future investment income, to fully provide, in accordance with |
21 | | such indenture, for the defeasance of or the payment of the |
22 | | principal of, premium, if any, and interest on the Bonds |
23 | | secured by such indenture and on any Bonds expected to be |
24 | | issued thereafter and all fees and costs payable with respect |
25 | | thereto, all as certified by the Director of the Bureau of the |
26 | | Budget (now Governor's Office of Management and Budget). If on |
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1 | | the last business day of any month in which Bonds are |
2 | | outstanding pursuant to the Build Illinois Bond Act, the |
3 | | aggregate of the moneys deposited in the Build Illinois Bond |
4 | | Account in the Build Illinois Fund in such month shall be less |
5 | | than the amount required to be transferred in such month from |
6 | | the Build Illinois Bond Account to the Build Illinois Bond |
7 | | Retirement and Interest Fund pursuant to Section 13 of the |
8 | | Build Illinois Bond Act, an amount equal to such deficiency |
9 | | shall be immediately paid from other moneys received by the |
10 | | Department pursuant to the Tax Acts to the Build Illinois |
11 | | Fund; provided, however, that any amounts paid to the Build |
12 | | Illinois Fund in any fiscal year pursuant to this sentence |
13 | | shall be deemed to constitute payments pursuant to clause (b) |
14 | | of the preceding sentence and shall reduce the amount |
15 | | otherwise payable for such fiscal year pursuant to clause (b) |
16 | | of the preceding sentence. The moneys received by the |
17 | | Department pursuant to this Act and required to be deposited |
18 | | into the Build Illinois Fund are subject to the pledge, claim |
19 | | and charge set forth in Section 12 of the Build Illinois Bond |
20 | | Act. |
21 | | Subject to payment of amounts into the Build Illinois Fund |
22 | | as provided in the preceding paragraph or in any amendment |
23 | | thereto hereafter enacted, the following specified monthly |
24 | | installment of the amount requested in the certificate of the |
25 | | Chairman of the Metropolitan Pier and Exposition Authority |
26 | | provided under Section 8.25f of the State Finance Act, but not |
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1 | | in excess of the sums designated as "Total Deposit", shall be |
2 | | deposited in the aggregate from collections under Section 9 of |
3 | | the Use Tax Act, Section 9 of the Service Use Tax Act, Section |
4 | | 9 of the Service Occupation Tax Act, and Section 3 of the |
5 | | Retailers' Occupation Tax Act into the McCormick Place |
6 | | Expansion Project Fund in the specified fiscal years. |
|
7 | | Fiscal Year | | Total Deposit | |
8 | | 1993 | | $0 | |
9 | | 1994 | | 53,000,000 | |
10 | | 1995 | | 58,000,000 | |
11 | | 1996 | | 61,000,000 | |
12 | | 1997 | | 64,000,000 | |
13 | | 1998 | | 68,000,000 | |
14 | | 1999 | | 71,000,000 | |
15 | | 2000 | | 75,000,000 | |
16 | | 2001 | | 80,000,000 | |
17 | | 2002 | | 93,000,000 | |
18 | | 2003 | | 99,000,000 | |
19 | | 2004 | | 103,000,000 | |
20 | | 2005 | | 108,000,000 | |
21 | | 2006 | | 113,000,000 | |
22 | | 2007 | | 119,000,000 | |
23 | | 2008 | | 126,000,000 | |
24 | | 2009 | | 132,000,000 | |
25 | | 2010 | | 139,000,000 | |
26 | | 2011 | | 146,000,000 | |
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1 | | 2012 | | 153,000,000 | |
2 | | 2013 | | 161,000,000 | |
3 | | 2014 | | 170,000,000 | |
4 | | 2015 | | 179,000,000 | |
5 | | 2016 | | 189,000,000 | |
6 | | 2017 | | 199,000,000 | |
7 | | 2018 | | 210,000,000 | |
8 | | 2019 | | 221,000,000 | |
9 | | 2020 | | 233,000,000 | |
10 | | 2021 | | 300,000,000 | |
11 | | 2022 | | 300,000,000 | |
12 | | 2023 | | 300,000,000 | |
13 | | 2024 | | 300,000,000 | |
14 | | 2025 | | 300,000,000 | |
15 | | 2026 | | 300,000,000 | |
16 | | 2027 | | 375,000,000 | |
17 | | 2028 | | 375,000,000 | |
18 | | 2029 | | 375,000,000 | |
19 | | 2030 | | 375,000,000 | |
20 | | 2031 | | 375,000,000 | |
21 | | 2032 | | 375,000,000 | |
22 | | 2033 | | 375,000,000 | |
23 | | 2034 | | 375,000,000 | |
24 | | 2035 | | 375,000,000 | |
25 | | 2036 | | 450,000,000 | |
26 | | and | | | |
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1 | | each fiscal year | | | |
2 | | thereafter that bonds | | | |
3 | | are outstanding under | | | |
4 | | Section 13.2 of the | | | |
5 | | Metropolitan Pier and | | | |
6 | | Exposition Authority Act, | | | |
7 | | but not after fiscal year 2060. | | |
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8 | | Beginning July 20, 1993 and in each month of each fiscal |
9 | | year thereafter, one-eighth of the amount requested in the |
10 | | certificate of the Chairman of the Metropolitan Pier and |
11 | | Exposition Authority for that fiscal year, less the amount |
12 | | deposited into the McCormick Place Expansion Project Fund by |
13 | | the State Treasurer in the respective month under subsection |
14 | | (g) of Section 13 of the Metropolitan Pier and Exposition |
15 | | Authority Act, plus cumulative deficiencies in the deposits |
16 | | required under this Section for previous months and years, |
17 | | shall be deposited into the McCormick Place Expansion Project |
18 | | Fund, until the full amount requested for the fiscal year, but |
19 | | not in excess of the amount specified above as "Total |
20 | | Deposit", has been deposited. |
21 | | Subject to payment of amounts into the Capital Projects |
22 | | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, |
23 | | and the McCormick Place Expansion Project Fund pursuant to the |
24 | | preceding paragraphs or in any amendments thereto hereafter |
25 | | enacted, for aviation fuel sold on or after December 1, 2019, |
26 | | the Department shall each month deposit into the Aviation Fuel |
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1 | | Sales Tax Refund Fund an amount estimated by the Department to |
2 | | be required for refunds of the 80% portion of the tax on |
3 | | aviation fuel under this Act. The Department shall only |
4 | | deposit moneys into the Aviation Fuel Sales Tax Refund Fund |
5 | | under this paragraph for so long as the revenue use |
6 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
7 | | binding on the State. |
8 | | Subject to payment of amounts into the Build Illinois Fund |
9 | | and the McCormick Place Expansion Project Fund pursuant to the |
10 | | preceding paragraphs or in any amendments thereto hereafter |
11 | | enacted, beginning July 1, 1993 and ending on September 30, |
12 | | 2013, the Department shall each month pay into the Illinois |
13 | | Tax Increment Fund 0.27% of 80% of the net revenue realized for |
14 | | the preceding month from the 6.25% general rate on the selling |
15 | | price of tangible personal property. |
16 | | Subject to payment of amounts into the Build Illinois |
17 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
18 | | Tax Increment Fund, and the Energy Infrastructure Fund |
19 | | pursuant to the preceding paragraphs or in any amendments to |
20 | | this Section hereafter enacted, beginning on the first day of |
21 | | the first calendar month to occur on or after August 26, 2014 |
22 | | (the effective date of Public Act 98-1098), each month, from |
23 | | the collections made under Section 9 of the Use Tax Act, |
24 | | Section 9 of the Service Use Tax Act, Section 9 of the Service |
25 | | Occupation Tax Act, and Section 3 of the Retailers' Occupation |
26 | | Tax Act, the Department shall pay into the Tax Compliance and |
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1 | | Administration Fund, to be used, subject to appropriation, to |
2 | | fund additional auditors and compliance personnel at the |
3 | | Department of Revenue, an amount equal to 1/12 of 5% of 80% of |
4 | | the cash receipts collected during the preceding fiscal year |
5 | | by the Audit Bureau of the Department under the Use Tax Act, |
6 | | the Service Use Tax Act, the Service Occupation Tax Act, the |
7 | | Retailers' Occupation Tax Act, and associated local occupation |
8 | | and use taxes administered by the Department. |
9 | | Subject to payments of amounts into the Build Illinois |
10 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
11 | | Tax Increment Fund, and the Tax Compliance and Administration |
12 | | Fund as provided in this Section, beginning on July 1, 2018 the |
13 | | Department shall pay each month into the Downstate Public |
14 | | Transportation Fund the moneys required to be so paid under |
15 | | Section 2-3 of the Downstate Public Transportation Act. |
16 | | Subject to successful execution and delivery of a |
17 | | public-private agreement between the public agency and private |
18 | | entity and completion of the civic build, beginning on July 1, |
19 | | 2023, of the remainder of the moneys received by the |
20 | | Department under the Use Tax Act, the Service Use Tax Act, the |
21 | | Service Occupation Tax Act, and this Act, the Department shall |
22 | | deposit the following specified deposits in the aggregate from |
23 | | collections under the Use Tax Act, the Service Use Tax Act, the |
24 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
25 | | Act, as required under Section 8.25g of the State Finance Act |
26 | | for distribution consistent with the Public-Private |
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1 | | Partnership for Civic and Transit Infrastructure Project Act. |
2 | | The moneys received by the Department pursuant to this Act and |
3 | | required to be deposited into the Civic and Transit |
4 | | Infrastructure Fund are subject to the pledge, claim, and |
5 | | charge set forth in Section 25-55 of the Public-Private |
6 | | Partnership for Civic and Transit Infrastructure Project Act. |
7 | | As used in this paragraph, "civic build", "private entity", |
8 | | "public-private agreement", and "public agency" have the |
9 | | meanings provided in Section 25-10 of the Public-Private |
10 | | Partnership for Civic and Transit Infrastructure Project Act. |
11 | | Fiscal Year ............................Total Deposit |
12 | | 2024 ....................................$200,000,000 |
13 | | 2025 ....................................$206,000,000 |
14 | | 2026 ....................................$212,200,000 |
15 | | 2027 ....................................$218,500,000 |
16 | | 2028 ....................................$225,100,000 |
17 | | 2029 ....................................$288,700,000 |
18 | | 2030 ....................................$298,900,000 |
19 | | 2031 ....................................$309,300,000 |
20 | | 2032 ....................................$320,100,000 |
21 | | 2033 ....................................$331,200,000 |
22 | | 2034 ....................................$341,200,000 |
23 | | 2035 ....................................$351,400,000 |
24 | | 2036 ....................................$361,900,000 |
25 | | 2037 ....................................$372,800,000 |
26 | | 2038 ....................................$384,000,000 |
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1 | | 2039 ....................................$395,500,000 |
2 | | 2040 ....................................$407,400,000 |
3 | | 2041 ....................................$419,600,000 |
4 | | 2042 ....................................$432,200,000 |
5 | | 2043 ....................................$445,100,000 |
6 | | Beginning July 1, 2021 and until July 1, 2022, subject to |
7 | | the payment of amounts into the State and Local Sales Tax |
8 | | Reform Fund, the Build Illinois Fund, the McCormick Place |
9 | | Expansion Project Fund, the Illinois Tax Increment Fund, and |
10 | | the Tax Compliance and Administration Fund as provided in this |
11 | | Section, the Department shall pay each month into the Road |
12 | | Fund the amount estimated to represent 16% of the net revenue |
13 | | realized from the taxes imposed on motor fuel and gasohol. |
14 | | Beginning July 1, 2022 and until July 1, 2023, subject to the |
15 | | payment of amounts into the State and Local Sales Tax Reform |
16 | | Fund, the Build Illinois Fund, the McCormick Place Expansion |
17 | | Project Fund, the Illinois Tax Increment Fund, and the Tax |
18 | | Compliance and Administration Fund as provided in this |
19 | | Section, the Department shall pay each month into the Road |
20 | | Fund the amount estimated to represent 32% of the net revenue |
21 | | realized from the taxes imposed on motor fuel and gasohol. |
22 | | Beginning July 1, 2023 and until July 1, 2024, subject to the |
23 | | payment of amounts into the State and Local Sales Tax Reform |
24 | | Fund, the Build Illinois Fund, the McCormick Place Expansion |
25 | | Project Fund, the Illinois Tax Increment Fund, and the Tax |
26 | | Compliance and Administration Fund as provided in this |
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1 | | Section, the Department shall pay each month into the Road |
2 | | Fund the amount estimated to represent 48% of the net revenue |
3 | | realized from the taxes imposed on motor fuel and gasohol. |
4 | | Beginning July 1, 2024 and until July 1, 2025, subject to the |
5 | | payment of amounts into the State and Local Sales Tax Reform |
6 | | Fund, the Build Illinois Fund, the McCormick Place Expansion |
7 | | Project Fund, the Illinois Tax Increment Fund, and the Tax |
8 | | Compliance and Administration Fund as provided in this |
9 | | Section, the Department shall pay each month into the Road |
10 | | Fund the amount estimated to represent 64% of the net revenue |
11 | | realized from the taxes imposed on motor fuel and gasohol. |
12 | | Beginning on July 1, 2025, subject to the payment of amounts |
13 | | into the State and Local Sales Tax Reform Fund, the Build |
14 | | Illinois Fund, the McCormick Place Expansion Project Fund, the |
15 | | Illinois Tax Increment Fund, and the Tax Compliance and |
16 | | Administration Fund as provided in this Section, the |
17 | | Department shall pay each month into the Road Fund the amount |
18 | | estimated to represent 80% of the net revenue realized from |
19 | | the taxes imposed on motor fuel and gasohol. As used in this |
20 | | paragraph "motor fuel" has the meaning given to that term in |
21 | | Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the |
22 | | meaning given to that term in Section 3-40 of this Act. |
23 | | Of the remainder of the moneys received by the Department |
24 | | pursuant to this Act, 75% thereof shall be paid into the State |
25 | | Treasury and 25% shall be reserved in a special account and |
26 | | used only for the transfer to the Common School Fund as part of |
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1 | | the monthly transfer from the General Revenue Fund in |
2 | | accordance with Section 8a of the State Finance Act. |
3 | | As soon as possible after the first day of each month, upon |
4 | | certification of the Department of Revenue, the Comptroller |
5 | | shall order transferred and the Treasurer shall transfer from |
6 | | the General Revenue Fund to the Motor Fuel Tax Fund an amount |
7 | | equal to 1.7% of 80% of the net revenue realized under this Act |
8 | | for the second preceding month. Beginning April 1, 2000, this |
9 | | transfer is no longer required and shall not be made. |
10 | | Net revenue realized for a month shall be the revenue |
11 | | collected by the State pursuant to this Act, less the amount |
12 | | paid out during that month as refunds to taxpayers for |
13 | | overpayment of liability. |
14 | | For greater simplicity of administration, manufacturers, |
15 | | importers and wholesalers whose products are sold at retail in |
16 | | Illinois by numerous retailers, and who wish to do so, may |
17 | | assume the responsibility for accounting and paying to the |
18 | | Department all tax accruing under this Act with respect to |
19 | | such sales, if the retailers who are affected do not make |
20 | | written objection to the Department to this arrangement. |
21 | | (Source: P.A. 102-700, Article 60, Section 60-15, eff. |
22 | | 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22; |
23 | | 102-1019, eff. 1-1-23; 103-154, eff. 6-30-23; 103-363, eff. |
24 | | 7-28-23.) |
25 | | Section 910. ***ADDITIONAL INFORMATION*** is amended by |
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1 | | changing Section 9 ***PLACE IN TEXT BELOW*** |
2 | | The Service Use Tax Act is amended by changing Sections 3-5 and |
3 | | 9 as follows: |
4 | | (35 ILCS 110/3-5) |
5 | | Sec. 3-5. Exemptions. Use of the following tangible |
6 | | personal property is exempt from the tax imposed by this Act: |
7 | | (1) Personal property purchased from a corporation, |
8 | | society, association, foundation, institution, or |
9 | | organization, other than a limited liability company, that is |
10 | | organized and operated as a not-for-profit service enterprise |
11 | | for the benefit of persons 65 years of age or older if the |
12 | | personal property was not purchased by the enterprise for the |
13 | | purpose of resale by the enterprise. |
14 | | (2) Personal property purchased by a non-profit Illinois |
15 | | county fair association for use in conducting, operating, or |
16 | | promoting the county fair. |
17 | | (3) Personal property purchased by a not-for-profit arts |
18 | | or cultural organization that establishes, by proof required |
19 | | by the Department by rule, that it has received an exemption |
20 | | under Section 501(c)(3) of the Internal Revenue Code and that |
21 | | is organized and operated primarily for the presentation or |
22 | | support of arts or cultural programming, activities, or |
23 | | services. These organizations include, but are not limited to, |
24 | | music and dramatic arts organizations such as symphony |
25 | | orchestras and theatrical groups, arts and cultural service |
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1 | | organizations, local arts councils, visual arts organizations, |
2 | | and media arts organizations. On and after July 1, 2001 (the |
3 | | effective date of Public Act 92-35), however, an entity |
4 | | otherwise eligible for this exemption shall not make tax-free |
5 | | purchases unless it has an active identification number issued |
6 | | by the Department. |
7 | | (4) Legal tender, currency, medallions, or gold or silver |
8 | | coinage issued by the State of Illinois, the government of the |
9 | | United States of America, or the government of any foreign |
10 | | country, and bullion. |
11 | | (5) Until July 1, 2003 and beginning again on September 1, |
12 | | 2004 through August 30, 2014, graphic arts machinery and |
13 | | equipment, including repair and replacement parts, both new |
14 | | and used, and including that manufactured on special order or |
15 | | purchased for lease, certified by the purchaser to be used |
16 | | primarily for graphic arts production. Equipment includes |
17 | | chemicals or chemicals acting as catalysts but only if the |
18 | | chemicals or chemicals acting as catalysts effect a direct and |
19 | | immediate change upon a graphic arts product. Beginning on |
20 | | July 1, 2017, graphic arts machinery and equipment is included |
21 | | in the manufacturing and assembling machinery and equipment |
22 | | exemption under Section 2 of this Act. |
23 | | (6) Personal property purchased from a teacher-sponsored |
24 | | student organization affiliated with an elementary or |
25 | | secondary school located in Illinois. |
26 | | (7) Farm machinery and equipment, both new and used, |
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1 | | including that manufactured on special order, certified by the |
2 | | purchaser to be used primarily for production agriculture or |
3 | | State or federal agricultural programs, including individual |
4 | | replacement parts for the machinery and equipment, including |
5 | | machinery and equipment purchased for lease, and including |
6 | | implements of husbandry defined in Section 1-130 of the |
7 | | Illinois Vehicle Code, farm machinery and agricultural |
8 | | chemical and fertilizer spreaders, and nurse wagons required |
9 | | to be registered under Section 3-809 of the Illinois Vehicle |
10 | | Code, but excluding other motor vehicles required to be |
11 | | registered under the Illinois Vehicle Code. Horticultural |
12 | | polyhouses or hoop houses used for propagating, growing, or |
13 | | overwintering plants shall be considered farm machinery and |
14 | | equipment under this item (7). Agricultural chemical tender |
15 | | tanks and dry boxes shall include units sold separately from a |
16 | | motor vehicle required to be licensed and units sold mounted |
17 | | on a motor vehicle required to be licensed if the selling price |
18 | | of the tender is separately stated. |
19 | | Farm machinery and equipment shall include precision |
20 | | farming equipment that is installed or purchased to be |
21 | | installed on farm machinery and equipment , including, but not |
22 | | limited to, tractors, harvesters, sprayers, planters, seeders, |
23 | | or spreaders. Precision farming equipment includes, but is not |
24 | | limited to, soil testing sensors, computers, monitors, |
25 | | software, global positioning and mapping systems, and other |
26 | | such equipment. |
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1 | | Farm machinery and equipment also includes computers, |
2 | | sensors, software, and related equipment used primarily in the |
3 | | computer-assisted operation of production agriculture |
4 | | facilities, equipment, and activities such as, but not limited |
5 | | to, the collection, monitoring, and correlation of animal and |
6 | | crop data for the purpose of formulating animal diets and |
7 | | agricultural chemicals. |
8 | | Beginning on January 1, 2024, farm machinery and equipment |
9 | | also includes electrical power generation equipment used |
10 | | primarily for production agriculture. |
11 | | This item (7) is exempt from the provisions of Section |
12 | | 3-75. |
13 | | (8) Until June 30, 2013, fuel and petroleum products sold |
14 | | to or used by an air common carrier, certified by the carrier |
15 | | to be used for consumption, shipment, or storage in the |
16 | | conduct of its business as an air common carrier, for a flight |
17 | | destined for or returning from a location or locations outside |
18 | | the United States without regard to previous or subsequent |
19 | | domestic stopovers. |
20 | | Beginning July 1, 2013, fuel and petroleum products sold |
21 | | to or used by an air carrier, certified by the carrier to be |
22 | | used for consumption, shipment, or storage in the conduct of |
23 | | its business as an air common carrier, for a flight that (i) is |
24 | | engaged in foreign trade or is engaged in trade between the |
25 | | United States and any of its possessions and (ii) transports |
26 | | at least one individual or package for hire from the city of |
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1 | | origination to the city of final destination on the same |
2 | | aircraft, without regard to a change in the flight number of |
3 | | that aircraft. |
4 | | (9) Proceeds of mandatory service charges separately |
5 | | stated on customers' bills for the purchase and consumption of |
6 | | food and beverages acquired as an incident to the purchase of a |
7 | | service from a serviceman, to the extent that the proceeds of |
8 | | the service charge are in fact turned over as tips or as a |
9 | | substitute for tips to the employees who participate directly |
10 | | in preparing, serving, hosting or cleaning up the food or |
11 | | beverage function with respect to which the service charge is |
12 | | imposed. |
13 | | (10) Until July 1, 2003, oil field exploration, drilling, |
14 | | and production equipment, including (i) rigs and parts of |
15 | | rigs, rotary rigs, cable tool rigs, and workover rigs, (ii) |
16 | | pipe and tubular goods, including casing and drill strings, |
17 | | (iii) pumps and pump-jack units, (iv) storage tanks and flow |
18 | | lines, (v) any individual replacement part for oil field |
19 | | exploration, drilling, and production equipment, and (vi) |
20 | | machinery and equipment purchased for lease; but excluding |
21 | | motor vehicles required to be registered under the Illinois |
22 | | Vehicle Code. |
23 | | (11) Proceeds from the sale of photoprocessing machinery |
24 | | and equipment, including repair and replacement parts, both |
25 | | new and used, including that manufactured on special order, |
26 | | certified by the purchaser to be used primarily for |
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1 | | photoprocessing, and including photoprocessing machinery and |
2 | | equipment purchased for lease. |
3 | | (12) Until July 1, 2028, coal and aggregate exploration, |
4 | | mining, off-highway hauling, processing, maintenance, and |
5 | | reclamation equipment, including replacement parts and |
6 | | equipment, and including equipment purchased for lease, but |
7 | | excluding motor vehicles required to be registered under the |
8 | | Illinois Vehicle Code. The changes made to this Section by |
9 | | Public Act 97-767 apply on and after July 1, 2003, but no claim |
10 | | for credit or refund is allowed on or after August 16, 2013 |
11 | | (the effective date of Public Act 98-456) for such taxes paid |
12 | | during the period beginning July 1, 2003 and ending on August |
13 | | 16, 2013 (the effective date of Public Act 98-456). |
14 | | (13) Semen used for artificial insemination of livestock |
15 | | for direct agricultural production. |
16 | | (14) Horses, or interests in horses, registered with and |
17 | | meeting the requirements of any of the Arabian Horse Club |
18 | | Registry of America, Appaloosa Horse Club, American Quarter |
19 | | Horse Association, United States Trotting Association, or |
20 | | Jockey Club, as appropriate, used for purposes of breeding or |
21 | | racing for prizes. This item (14) is exempt from the |
22 | | provisions of Section 3-75, and the exemption provided for |
23 | | under this item (14) applies for all periods beginning May 30, |
24 | | 1995, but no claim for credit or refund is allowed on or after |
25 | | January 1, 2008 (the effective date of Public Act 95-88) for |
26 | | such taxes paid during the period beginning May 30, 2000 and |
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1 | | ending on January 1, 2008 (the effective date of Public Act |
2 | | 95-88). |
3 | | (15) Computers and communications equipment utilized for |
4 | | any hospital purpose and equipment used in the diagnosis, |
5 | | analysis, or treatment of hospital patients purchased by a |
6 | | lessor who leases the equipment, under a lease of one year or |
7 | | longer executed or in effect at the time the lessor would |
8 | | otherwise be subject to the tax imposed by this Act, to a |
9 | | hospital that has been issued an active tax exemption |
10 | | identification number by the Department under Section 1g of |
11 | | the Retailers' Occupation Tax Act. If the equipment is leased |
12 | | in a manner that does not qualify for this exemption or is used |
13 | | in any other non-exempt manner, the lessor shall be liable for |
14 | | the tax imposed under this Act or the Use Tax Act, as the case |
15 | | may be, based on the fair market value of the property at the |
16 | | time the non-qualifying use occurs. No lessor shall collect or |
17 | | attempt to collect an amount (however designated) that |
18 | | purports to reimburse that lessor for the tax imposed by this |
19 | | Act or the Use Tax Act, as the case may be, if the tax has not |
20 | | been paid by the lessor. If a lessor improperly collects any |
21 | | such amount from the lessee, the lessee shall have a legal |
22 | | right to claim a refund of that amount from the lessor. If, |
23 | | however, that amount is not refunded to the lessee for any |
24 | | reason, the lessor is liable to pay that amount to the |
25 | | Department. |
26 | | (16) Personal property purchased by a lessor who leases |
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1 | | the property, under a lease of one year or longer executed or |
2 | | in effect at the time the lessor would otherwise be subject to |
3 | | the tax imposed by this Act, to a governmental body that has |
4 | | been issued an active tax exemption identification number by |
5 | | the Department under Section 1g of the Retailers' Occupation |
6 | | Tax Act. If the property is leased in a manner that does not |
7 | | qualify for this exemption or is used in any other non-exempt |
8 | | manner, the lessor shall be liable for the tax imposed under |
9 | | this Act or the Use Tax Act, as the case may be, based on the |
10 | | fair market value of the property at the time the |
11 | | non-qualifying use occurs. No lessor shall collect or attempt |
12 | | to collect an amount (however designated) that purports to |
13 | | reimburse that lessor for the tax imposed by this Act or the |
14 | | Use Tax Act, as the case may be, if the tax has not been paid |
15 | | by the lessor. If a lessor improperly collects any such amount |
16 | | from the lessee, the lessee shall have a legal right to claim a |
17 | | refund of that amount from the lessor. If, however, that |
18 | | amount is not refunded to the lessee for any reason, the lessor |
19 | | is liable to pay that amount to the Department. |
20 | | (17) Beginning with taxable years ending on or after |
21 | | December 31, 1995 and ending with taxable years ending on or |
22 | | before December 31, 2004, personal property that is donated |
23 | | for disaster relief to be used in a State or federally declared |
24 | | disaster area in Illinois or bordering Illinois by a |
25 | | manufacturer or retailer that is registered in this State to a |
26 | | corporation, society, association, foundation, or institution |
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1 | | that has been issued a sales tax exemption identification |
2 | | number by the Department that assists victims of the disaster |
3 | | who reside within the declared disaster area. |
4 | | (18) Beginning with taxable years ending on or after |
5 | | December 31, 1995 and ending with taxable years ending on or |
6 | | before December 31, 2004, personal property that is used in |
7 | | the performance of infrastructure repairs in this State, |
8 | | including , but not limited to , municipal roads and streets, |
9 | | access roads, bridges, sidewalks, waste disposal systems, |
10 | | water and sewer line extensions, water distribution and |
11 | | purification facilities, storm water drainage and retention |
12 | | facilities, and sewage treatment facilities, resulting from a |
13 | | State or federally declared disaster in Illinois or bordering |
14 | | Illinois when such repairs are initiated on facilities located |
15 | | in the declared disaster area within 6 months after the |
16 | | disaster. |
17 | | (19) Beginning July 1, 1999, game or game birds purchased |
18 | | at a "game breeding and hunting preserve area" as that term is |
19 | | used in the Wildlife Code. This paragraph is exempt from the |
20 | | provisions of Section 3-75. |
21 | | (20) A motor vehicle, as that term is defined in Section |
22 | | 1-146 of the Illinois Vehicle Code, that is donated to a |
23 | | corporation, limited liability company, society, association, |
24 | | foundation, or institution that is determined by the |
25 | | Department to be organized and operated exclusively for |
26 | | educational purposes. For purposes of this exemption, "a |
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1 | | corporation, limited liability company, society, association, |
2 | | foundation, or institution organized and operated exclusively |
3 | | for educational purposes" means all tax-supported public |
4 | | schools, private schools that offer systematic instruction in |
5 | | useful branches of learning by methods common to public |
6 | | schools and that compare favorably in their scope and |
7 | | intensity with the course of study presented in tax-supported |
8 | | schools, and vocational or technical schools or institutes |
9 | | organized and operated exclusively to provide a course of |
10 | | study of not less than 6 weeks duration and designed to prepare |
11 | | individuals to follow a trade or to pursue a manual, |
12 | | technical, mechanical, industrial, business, or commercial |
13 | | occupation. |
14 | | (21) Beginning January 1, 2000, personal property, |
15 | | including food, purchased through fundraising events for the |
16 | | benefit of a public or private elementary or secondary school, |
17 | | a group of those schools, or one or more school districts if |
18 | | the events are sponsored by an entity recognized by the school |
19 | | district that consists primarily of volunteers and includes |
20 | | parents and teachers of the school children. This paragraph |
21 | | does not apply to fundraising events (i) for the benefit of |
22 | | private home instruction or (ii) for which the fundraising |
23 | | entity purchases the personal property sold at the events from |
24 | | another individual or entity that sold the property for the |
25 | | purpose of resale by the fundraising entity and that profits |
26 | | from the sale to the fundraising entity. This paragraph is |
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1 | | exempt from the provisions of Section 3-75. |
2 | | (22) Beginning January 1, 2000 and through December 31, |
3 | | 2001, new or used automatic vending machines that prepare and |
4 | | serve hot food and beverages, including coffee, soup, and |
5 | | other items, and replacement parts for these machines. |
6 | | Beginning January 1, 2002 and through June 30, 2003, machines |
7 | | and parts for machines used in commercial, coin-operated |
8 | | amusement and vending business if a use or occupation tax is |
9 | | paid on the gross receipts derived from the use of the |
10 | | commercial, coin-operated amusement and vending machines. This |
11 | | paragraph is exempt from the provisions of Section 3-75. |
12 | | (23) Beginning August 23, 2001 and through June 30, 2016, |
13 | | food for human consumption that is to be consumed off the |
14 | | premises where it is sold (other than alcoholic beverages, |
15 | | soft drinks, and food that has been prepared for immediate |
16 | | consumption) and prescription and nonprescription medicines, |
17 | | drugs, medical appliances, and insulin, urine testing |
18 | | materials, syringes, and needles used by diabetics, for human |
19 | | use, when purchased for use by a person receiving medical |
20 | | assistance under Article V of the Illinois Public Aid Code who |
21 | | resides in a licensed long-term care facility, as defined in |
22 | | the Nursing Home Care Act, or in a licensed facility as defined |
23 | | in the ID/DD Community Care Act, the MC/DD Act, or the |
24 | | Specialized Mental Health Rehabilitation Act of 2013. |
25 | | (24) Beginning on August 2, 2001 (the effective date of |
26 | | Public Act 92-227), computers and communications equipment |
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1 | | utilized for any hospital purpose and equipment used in the |
2 | | diagnosis, analysis, or treatment of hospital patients |
3 | | purchased by a lessor who leases the equipment, under a lease |
4 | | of one year or longer executed or in effect at the time the |
5 | | lessor would otherwise be subject to the tax imposed by this |
6 | | Act, to a hospital that has been issued an active tax exemption |
7 | | identification number by the Department under Section 1g of |
8 | | the Retailers' Occupation Tax Act. If the equipment is leased |
9 | | in a manner that does not qualify for this exemption or is used |
10 | | in any other nonexempt manner, the lessor shall be liable for |
11 | | the tax imposed under this Act or the Use Tax Act, as the case |
12 | | may be, based on the fair market value of the property at the |
13 | | time the nonqualifying use occurs. No lessor shall collect or |
14 | | attempt to collect an amount (however designated) that |
15 | | purports to reimburse that lessor for the tax imposed by this |
16 | | Act or the Use Tax Act, as the case may be, if the tax has not |
17 | | been paid by the lessor. If a lessor improperly collects any |
18 | | such amount from the lessee, the lessee shall have a legal |
19 | | right to claim a refund of that amount from the lessor. If, |
20 | | however, that amount is not refunded to the lessee for any |
21 | | reason, the lessor is liable to pay that amount to the |
22 | | Department. This paragraph is exempt from the provisions of |
23 | | Section 3-75. |
24 | | (25) Beginning on August 2, 2001 (the effective date of |
25 | | Public Act 92-227), personal property purchased by a lessor |
26 | | who leases the property, under a lease of one year or longer |
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1 | | executed or in effect at the time the lessor would otherwise be |
2 | | subject to the tax imposed by this Act, to a governmental body |
3 | | that has been issued an active tax exemption identification |
4 | | number by the Department under Section 1g of the Retailers' |
5 | | Occupation Tax Act. If the property is leased in a manner that |
6 | | does not qualify for this exemption or is used in any other |
7 | | nonexempt manner, the lessor shall be liable for the tax |
8 | | imposed under this Act or the Use Tax Act, as the case may be, |
9 | | based on the fair market value of the property at the time the |
10 | | nonqualifying use occurs. No lessor shall collect or attempt |
11 | | to collect an amount (however designated) that purports to |
12 | | reimburse that lessor for the tax imposed by this Act or the |
13 | | Use Tax Act, as the case may be, if the tax has not been paid |
14 | | by the lessor. If a lessor improperly collects any such amount |
15 | | from the lessee, the lessee shall have a legal right to claim a |
16 | | refund of that amount from the lessor. If, however, that |
17 | | amount is not refunded to the lessee for any reason, the lessor |
18 | | is liable to pay that amount to the Department. This paragraph |
19 | | is exempt from the provisions of Section 3-75. |
20 | | (26) Beginning January 1, 2008, tangible personal property |
21 | | used in the construction or maintenance of a community water |
22 | | supply, as defined under Section 3.145 of the Environmental |
23 | | Protection Act, that is operated by a not-for-profit |
24 | | corporation that holds a valid water supply permit issued |
25 | | under Title IV of the Environmental Protection Act. This |
26 | | paragraph is exempt from the provisions of Section 3-75. |
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1 | | (27) Beginning January 1, 2010 and continuing through |
2 | | December 31, 2029, materials, parts, equipment, components, |
3 | | and furnishings incorporated into or upon an aircraft as part |
4 | | of the modification, refurbishment, completion, replacement, |
5 | | repair, or maintenance of the aircraft. This exemption |
6 | | includes consumable supplies used in the modification, |
7 | | refurbishment, completion, replacement, repair, and |
8 | | maintenance of aircraft. However, until January 1, 2024, this |
9 | | exemption excludes any materials, parts, equipment, |
10 | | components, and consumable supplies used in the modification, |
11 | | replacement, repair, and maintenance of aircraft engines or |
12 | | power plants, whether such engines or power plants are |
13 | | installed or uninstalled upon any such aircraft. "Consumable |
14 | | supplies" include, but are not limited to, adhesive, tape, |
15 | | sandpaper, general purpose lubricants, cleaning solution, |
16 | | latex gloves, and protective films. |
17 | | Beginning January 1, 2010 and continuing through December |
18 | | 31, 2023, this exemption applies only to the use of qualifying |
19 | | tangible personal property transferred incident to the |
20 | | modification, refurbishment, completion, replacement, repair, |
21 | | or maintenance of aircraft by persons who (i) hold an Air |
22 | | Agency Certificate and are empowered to operate an approved |
23 | | repair station by the Federal Aviation Administration, (ii) |
24 | | have a Class IV Rating, and (iii) conduct operations in |
25 | | accordance with Part 145 of the Federal Aviation Regulations. |
26 | | From January 1, 2024 through December 31, 2029, this exemption |
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1 | | applies only to the use of qualifying tangible personal |
2 | | property by: (A) persons who modify, refurbish, complete, |
3 | | repair, replace, or maintain aircraft and who (i) hold an Air |
4 | | Agency Certificate and are empowered to operate an approved |
5 | | repair station by the Federal Aviation Administration, (ii) |
6 | | have a Class IV Rating, and (iii) conduct operations in |
7 | | accordance with Part 145 of the Federal Aviation Regulations; |
8 | | and (B) persons who engage in the modification, replacement, |
9 | | repair, and maintenance of aircraft engines or power plants |
10 | | without regard to whether or not those persons meet the |
11 | | qualifications of item (A). |
12 | | The exemption does not include aircraft operated by a |
13 | | commercial air carrier providing scheduled passenger air |
14 | | service pursuant to authority issued under Part 121 or Part |
15 | | 129 of the Federal Aviation Regulations. The changes made to |
16 | | this paragraph (27) by Public Act 98-534 are declarative of |
17 | | existing law. It is the intent of the General Assembly that the |
18 | | exemption under this paragraph (27) applies continuously from |
19 | | January 1, 2010 through December 31, 2024; however, no claim |
20 | | for credit or refund is allowed for taxes paid as a result of |
21 | | the disallowance of this exemption on or after January 1, 2015 |
22 | | and prior to February 5, 2020 (the effective date of Public Act |
23 | | 101-629). |
24 | | (28) Tangible personal property purchased by a |
25 | | public-facilities corporation, as described in Section |
26 | | 11-65-10 of the Illinois Municipal Code, for purposes of |
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1 | | constructing or furnishing a municipal convention hall, but |
2 | | only if the legal title to the municipal convention hall is |
3 | | transferred to the municipality without any further |
4 | | consideration by or on behalf of the municipality at the time |
5 | | of the completion of the municipal convention hall or upon the |
6 | | retirement or redemption of any bonds or other debt |
7 | | instruments issued by the public-facilities corporation in |
8 | | connection with the development of the municipal convention |
9 | | hall. This exemption includes existing public-facilities |
10 | | corporations as provided in Section 11-65-25 of the Illinois |
11 | | Municipal Code. This paragraph is exempt from the provisions |
12 | | of Section 3-75. |
13 | | (29) Beginning January 1, 2017 and through December 31, |
14 | | 2026, menstrual pads, tampons, and menstrual cups. |
15 | | (30) Tangible personal property transferred to a purchaser |
16 | | who is exempt from the tax imposed by this Act by operation of |
17 | | federal law. This paragraph is exempt from the provisions of |
18 | | Section 3-75. |
19 | | (31) Qualified tangible personal property used in the |
20 | | construction or operation of a data center that has been |
21 | | granted a certificate of exemption by the Department of |
22 | | Commerce and Economic Opportunity, whether that tangible |
23 | | personal property is purchased by the owner, operator, or |
24 | | tenant of the data center or by a contractor or subcontractor |
25 | | of the owner, operator, or tenant. Data centers that would |
26 | | have qualified for a certificate of exemption prior to January |
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1 | | 1, 2020 had Public Act 101-31 been in effect, may apply for and |
2 | | obtain an exemption for subsequent purchases of computer |
3 | | equipment or enabling software purchased or leased to upgrade, |
4 | | supplement, or replace computer equipment or enabling software |
5 | | purchased or leased in the original investment that would have |
6 | | qualified. |
7 | | The Department of Commerce and Economic Opportunity shall |
8 | | grant a certificate of exemption under this item (31) to |
9 | | qualified data centers as defined by Section 605-1025 of the |
10 | | Department of Commerce and Economic Opportunity Law of the |
11 | | Civil Administrative Code of Illinois. |
12 | | For the purposes of this item (31): |
13 | | "Data center" means a building or a series of |
14 | | buildings rehabilitated or constructed to house working |
15 | | servers in one physical location or multiple sites within |
16 | | the State of Illinois. |
17 | | "Qualified tangible personal property" means: |
18 | | electrical systems and equipment; climate control and |
19 | | chilling equipment and systems; mechanical systems and |
20 | | equipment; monitoring and secure systems; emergency |
21 | | generators; hardware; computers; servers; data storage |
22 | | devices; network connectivity equipment; racks; cabinets; |
23 | | telecommunications cabling infrastructure; raised floor |
24 | | systems; peripheral components or systems; software; |
25 | | mechanical, electrical, or plumbing systems; battery |
26 | | systems; cooling systems and towers; temperature control |
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1 | | systems; other cabling; and other data center |
2 | | infrastructure equipment and systems necessary to operate |
3 | | qualified tangible personal property, including fixtures; |
4 | | and component parts of any of the foregoing, including |
5 | | installation, maintenance, repair, refurbishment, and |
6 | | replacement of qualified tangible personal property to |
7 | | generate, transform, transmit, distribute, or manage |
8 | | electricity necessary to operate qualified tangible |
9 | | personal property; and all other tangible personal |
10 | | property that is essential to the operations of a computer |
11 | | data center. The term "qualified tangible personal |
12 | | property" also includes building materials physically |
13 | | incorporated into in to the qualifying data center. To |
14 | | document the exemption allowed under this Section, the |
15 | | retailer must obtain from the purchaser a copy of the |
16 | | certificate of eligibility issued by the Department of |
17 | | Commerce and Economic Opportunity. |
18 | | This item (31) is exempt from the provisions of Section |
19 | | 3-75. |
20 | | (32) Beginning July 1, 2022, breast pumps, breast pump |
21 | | collection and storage supplies, and breast pump kits. This |
22 | | item (32) is exempt from the provisions of Section 3-75. As |
23 | | used in this item (32): |
24 | | "Breast pump" means an electrically controlled or |
25 | | manually controlled pump device designed or marketed to be |
26 | | used to express milk from a human breast during lactation, |
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1 | | including the pump device and any battery, AC adapter, or |
2 | | other power supply unit that is used to power the pump |
3 | | device and is packaged and sold with the pump device at the |
4 | | time of sale. |
5 | | "Breast pump collection and storage supplies" means |
6 | | items of tangible personal property designed or marketed |
7 | | to be used in conjunction with a breast pump to collect |
8 | | milk expressed from a human breast and to store collected |
9 | | milk until it is ready for consumption. |
10 | | "Breast pump collection and storage supplies" |
11 | | includes, but is not limited to: breast shields and breast |
12 | | shield connectors; breast pump tubes and tubing adapters; |
13 | | breast pump valves and membranes; backflow protectors and |
14 | | backflow protector adaptors; bottles and bottle caps |
15 | | specific to the operation of the breast pump; and breast |
16 | | milk storage bags. |
17 | | "Breast pump collection and storage supplies" does not |
18 | | include: (1) bottles and bottle caps not specific to the |
19 | | operation of the breast pump; (2) breast pump travel bags |
20 | | and other similar carrying accessories, including ice |
21 | | packs, labels, and other similar products; (3) breast pump |
22 | | cleaning supplies; (4) nursing bras, bra pads, breast |
23 | | shells, and other similar products; and (5) creams, |
24 | | ointments, and other similar products that relieve |
25 | | breastfeeding-related symptoms or conditions of the |
26 | | breasts or nipples, unless sold as part of a breast pump |
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1 | | kit that is pre-packaged by the breast pump manufacturer |
2 | | or distributor. |
3 | | "Breast pump kit" means a kit that: (1) contains no |
4 | | more than a breast pump, breast pump collection and |
5 | | storage supplies, a rechargeable battery for operating the |
6 | | breast pump, a breastmilk cooler, bottle stands, ice |
7 | | packs, and a breast pump carrying case; and (2) is |
8 | | pre-packaged as a breast pump kit by the breast pump |
9 | | manufacturer or distributor. |
10 | | (33) Tangible personal property sold by or on behalf of |
11 | | the State Treasurer pursuant to the Revised Uniform Unclaimed |
12 | | Property Act. This item (33) is exempt from the provisions of |
13 | | Section 3-75. |
14 | | (34) Beginning on January 1, 2024, tangible personal |
15 | | property purchased by an active duty member of the armed |
16 | | forces of the United States who presents valid military |
17 | | identification and purchases the property using a form of |
18 | | payment where the federal government is the payor. The member |
19 | | of the armed forces must complete, at the point of sale, a form |
20 | | prescribed by the Department of Revenue documenting that the |
21 | | transaction is eligible for the exemption under this |
22 | | paragraph. Retailers must keep the form as documentation of |
23 | | the exemption in their records for a period of not less than 6 |
24 | | years. "Armed forces of the United States" means the United |
25 | | States Army, Navy, Air Force, Marine Corps, or Coast Guard. |
26 | | This paragraph is exempt from the provisions of Section 3-75. |
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1 | | (35) Qualified tangible personal property used in the |
2 | | construction or operation of a megaproject for which a |
3 | | certificate has been issued by the Department of Revenue as |
4 | | described and defined in Division 22 of Article 10 of the |
5 | | Property Tax Code, whether that tangible personal property is |
6 | | purchased by the owner, operator, or tenant of the megaproject |
7 | | or by a contractor or subcontractor of the owner, operator, or |
8 | | tenant. |
9 | | For the purposes of this item (35): |
10 | | "Megaproject" has the meaning ascribed to that term in |
11 | | Section 10-910 of the Property Tax Code. |
12 | | "Qualified tangible personal property" means: electrical |
13 | | systems and equipment; climate control and chilling equipment |
14 | | and systems; mechanical systems and equipment; monitoring and |
15 | | security systems; emergency generators; hardware; computers; |
16 | | servers; data storage devices; network connectivity equipment; |
17 | | racks; cabinets; telecommunications cabling infrastructure; |
18 | | raised floor systems; peripheral components or systems; |
19 | | software; mechanical, electrical, or plumbing systems; battery |
20 | | systems; cooling systems and towers; temperature control |
21 | | systems; other cabling; and other data center infrastructure |
22 | | equipment and systems necessary to operate qualified tangible |
23 | | personal property, including fixtures; and component parts of |
24 | | any of the foregoing, including installation, maintenance, |
25 | | repair, refurbishment, and replacement of qualified tangible |
26 | | personal property to generate, transform, transmit, |
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1 | | distribute, or manage electricity necessary to operate |
2 | | qualified tangible personal property; and all other tangible |
3 | | personal property that is essential to the operations of a |
4 | | megaproject. The term "qualified tangible personal property" |
5 | | also includes building materials to be incorporated into the |
6 | | megaproject. To document the exemption allowed under this |
7 | | Section, the retailer, contractor or subcontractor or supplier |
8 | | must obtain from the purchaser a copy of the certificate |
9 | | issued by the Department of Revenue for the megaproject as |
10 | | described and defined in Division 22 of Article 10 of the |
11 | | Property Tax Code. |
12 | | This item (35) is exempt from the provisions of Section |
13 | | 3-75. |
14 | | (Source: P.A. 102-16, eff. 6-17-21; 102-700, Article 70, |
15 | | 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; 103-9, Article 5, |
17 | | Section 5-10, eff. 6-7-23; 103-9, Article 15, Section 15-10, |
18 | | eff. 6-7-23; 103-154, eff. 6-30-23; 103-384, eff. 1-1-24; |
19 | | revised 12-12-23.) |
20 | | (35 ILCS 110/9) (from Ch. 120, par. 439.39) |
21 | | Sec. 9. Each serviceman required or authorized to collect |
22 | | the tax herein imposed shall pay to the Department the amount |
23 | | of such tax (except as otherwise provided) at the time when he |
24 | | is required to file his return for the period during which such |
25 | | tax was collected, less a discount of 2.1% prior to January 1, |
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1 | | 1990 and 1.75% on and after January 1, 1990, or $5 per calendar |
2 | | year, whichever is greater, which is allowed to reimburse the |
3 | | serviceman for expenses incurred in collecting the tax, |
4 | | keeping records, preparing and filing returns, remitting the |
5 | | tax and supplying data to the Department on request. When |
6 | | determining the discount allowed under this Section, |
7 | | servicemen shall include the amount of tax that would have |
8 | | been due at the 1% rate but for the 0% rate imposed under this |
9 | | amendatory Act of the 102nd General Assembly. The discount |
10 | | under this Section is not allowed for the 1.25% portion of |
11 | | taxes paid on aviation fuel that is subject to the revenue use |
12 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The |
13 | | discount allowed under this Section is allowed only for |
14 | | returns that are filed in the manner required by this Act. The |
15 | | Department may disallow the discount for servicemen whose |
16 | | certificate of registration is revoked at the time the return |
17 | | is filed, but only if the Department's decision to revoke the |
18 | | certificate of registration has become final. A serviceman |
19 | | need not remit that part of any tax collected by him to the |
20 | | extent that he is required to pay and does pay the tax imposed |
21 | | by the Service Occupation Tax Act with respect to his sale of |
22 | | service involving the incidental transfer by him of the same |
23 | | property. |
24 | | Except as provided hereinafter in this Section, on or |
25 | | before the twentieth day of each calendar month, such |
26 | | serviceman shall file a return for the preceding calendar |
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1 | | month in accordance with reasonable Rules and Regulations to |
2 | | be promulgated by the Department. Such return shall be filed |
3 | | on a form prescribed by the Department and shall contain such |
4 | | information as the Department may reasonably require. The |
5 | | return shall include the gross receipts which were received |
6 | | during the preceding calendar month or quarter on the |
7 | | following items upon which tax would have been due but for the |
8 | | 0% rate imposed under this amendatory Act of the 102nd General |
9 | | Assembly: (i) food for human consumption that is to be |
10 | | consumed off the premises where it is sold (other than |
11 | | alcoholic beverages, food consisting of or infused with adult |
12 | | use cannabis, soft drinks, and food that has been prepared for |
13 | | immediate consumption); and (ii) food prepared for immediate |
14 | | consumption and transferred incident to a sale of service |
15 | | subject to this Act or the Service Occupation Tax Act by an |
16 | | entity licensed under the Hospital Licensing Act, the Nursing |
17 | | Home Care Act, the Assisted Living and Shared Housing Act, the |
18 | | ID/DD Community Care Act, the MC/DD Act, the Specialized |
19 | | Mental Health Rehabilitation Act of 2013, or the Child Care |
20 | | Act of 1969, or an entity that holds a permit issued pursuant |
21 | | to the Life Care Facilities Act. The return shall also include |
22 | | the amount of tax that would have been due on the items listed |
23 | | in the previous sentence but for the 0% rate imposed under this |
24 | | amendatory Act of the 102nd General Assembly. |
25 | | On and after January 1, 2018, with respect to servicemen |
26 | | whose annual gross receipts average $20,000 or more, all |
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1 | | returns required to be filed pursuant to this Act shall be |
2 | | filed electronically. Servicemen who demonstrate that they do |
3 | | not have access to the Internet or demonstrate hardship in |
4 | | filing electronically may petition the Department to waive the |
5 | | electronic filing requirement. |
6 | | The Department may require returns to be filed on a |
7 | | quarterly basis. If so required, a return for each calendar |
8 | | quarter shall be filed on or before the twentieth day of the |
9 | | calendar month following the end of such calendar quarter. The |
10 | | taxpayer shall also file a return with the Department for each |
11 | | of the first 2 two months of each calendar quarter, on or |
12 | | before the twentieth day of the following calendar month, |
13 | | stating: |
14 | | 1. The name of the seller; |
15 | | 2. The address of the principal place of business from |
16 | | which he engages in business as a serviceman in this |
17 | | State; |
18 | | 3. The total amount of taxable receipts received by |
19 | | him during the preceding calendar month, including |
20 | | receipts from charge and time sales, but less all |
21 | | deductions allowed by law; |
22 | | 4. The amount of credit provided in Section 2d of this |
23 | | Act; |
24 | | 5. The amount of tax due; |
25 | | 5-5. The signature of the taxpayer; and |
26 | | 6. Such other reasonable information as the Department |
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1 | | may require. |
2 | | Each serviceman required or authorized to collect the tax |
3 | | imposed by this Act on aviation fuel transferred as an |
4 | | incident of a sale of service in this State during the |
5 | | preceding calendar month shall, instead of reporting and |
6 | | paying tax on aviation fuel as otherwise required by this |
7 | | Section, report and pay such tax on a separate aviation fuel |
8 | | tax return. The requirements related to the return shall be as |
9 | | otherwise provided in this Section. Notwithstanding any other |
10 | | provisions of this Act to the contrary, servicemen collecting |
11 | | tax on aviation fuel shall file all aviation fuel tax returns |
12 | | and shall make all aviation fuel tax payments by electronic |
13 | | means in the manner and form required by the Department. For |
14 | | purposes of this Section, "aviation fuel" means jet fuel and |
15 | | aviation gasoline. |
16 | | If a taxpayer fails to sign a return within 30 days after |
17 | | the proper notice and demand for signature by the Department, |
18 | | the return shall be considered valid and any amount shown to be |
19 | | due on the return shall be deemed assessed. |
20 | | Notwithstanding any other provision of this Act to the |
21 | | contrary, servicemen subject to tax on cannabis shall file all |
22 | | cannabis tax returns and shall make all cannabis tax payments |
23 | | by electronic means in the manner and form required by the |
24 | | Department. |
25 | | Beginning October 1, 1993, a taxpayer who has an average |
26 | | monthly tax liability of $150,000 or more shall make all |
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1 | | payments required by rules of the Department by electronic |
2 | | funds transfer. Beginning October 1, 1994, a taxpayer who has |
3 | | an average monthly tax liability of $100,000 or more shall |
4 | | make all payments required by rules of the Department by |
5 | | electronic funds transfer. Beginning October 1, 1995, a |
6 | | taxpayer who has an average monthly tax liability of $50,000 |
7 | | or more shall make all payments required by rules of the |
8 | | Department by electronic funds transfer. Beginning October 1, |
9 | | 2000, a taxpayer who has an annual tax liability of $200,000 or |
10 | | more shall make all payments required by rules of the |
11 | | Department by electronic funds transfer. The term "annual tax |
12 | | liability" shall be the sum of the taxpayer's liabilities |
13 | | under this Act, and under all other State and local occupation |
14 | | and use tax laws administered by the Department, for the |
15 | | immediately preceding calendar year. The term "average monthly |
16 | | tax liability" means the sum of the taxpayer's liabilities |
17 | | under this Act, and under all other State and local occupation |
18 | | and use tax laws administered by the Department, for the |
19 | | immediately preceding calendar year divided by 12. Beginning |
20 | | on October 1, 2002, a taxpayer who has a tax liability in the |
21 | | amount set forth in subsection (b) of Section 2505-210 of the |
22 | | Department of Revenue Law shall make all payments required by |
23 | | rules of the Department by electronic funds transfer. |
24 | | Before August 1 of each year beginning in 1993, the |
25 | | Department shall notify all taxpayers required to make |
26 | | payments by electronic funds transfer. All taxpayers required |
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1 | | to make payments by electronic funds transfer shall make those |
2 | | payments for a minimum of one year beginning on October 1. |
3 | | Any taxpayer not required to make payments by electronic |
4 | | funds transfer may make payments by electronic funds transfer |
5 | | with the permission of the Department. |
6 | | All taxpayers required to make payment by electronic funds |
7 | | transfer and any taxpayers authorized to voluntarily make |
8 | | payments by electronic funds transfer shall make those |
9 | | payments in the manner authorized by the Department. |
10 | | The Department shall adopt such rules as are necessary to |
11 | | effectuate a program of electronic funds transfer and the |
12 | | requirements of this Section. |
13 | | If the serviceman is otherwise required to file a monthly |
14 | | return and if the serviceman's average monthly tax liability |
15 | | to the Department does not exceed $200, the Department may |
16 | | authorize his returns to be filed on a quarter annual basis, |
17 | | with the return for January, February and March of a given year |
18 | | being due by April 20 of such year; with the return for April, |
19 | | May and June of a given year being due by July 20 of such year; |
20 | | with the return for July, August and September of a given year |
21 | | being due by October 20 of such year, and with the return for |
22 | | October, November and December of a given year being due by |
23 | | January 20 of the following year. |
24 | | If the serviceman is otherwise required to file a monthly |
25 | | or quarterly return and if the serviceman's average monthly |
26 | | tax liability to the Department does not exceed $50, the |
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1 | | Department may authorize his returns to be filed on an annual |
2 | | basis, with the return for a given year being due by January 20 |
3 | | of the following year. |
4 | | Such quarter annual and annual returns, as to form and |
5 | | substance, shall be subject to the same requirements as |
6 | | monthly returns. |
7 | | Notwithstanding any other provision in this Act concerning |
8 | | the time within which a serviceman may file his return, in the |
9 | | case of any serviceman who ceases to engage in a kind of |
10 | | business which makes him responsible for filing returns under |
11 | | this Act, such serviceman shall file a final return under this |
12 | | Act with the Department not more than 1 month after |
13 | | discontinuing such business. |
14 | | Where a serviceman collects the tax with respect to the |
15 | | selling price of property which he sells and the purchaser |
16 | | thereafter returns such property and the serviceman refunds |
17 | | the selling price thereof to the purchaser, such serviceman |
18 | | shall also refund, to the purchaser, the tax so collected from |
19 | | the purchaser. When filing his return for the period in which |
20 | | he refunds such tax to the purchaser, the serviceman may |
21 | | deduct the amount of the tax so refunded by him to the |
22 | | purchaser from any other Service Use Tax, Service Occupation |
23 | | Tax, retailers' occupation tax or use tax which such |
24 | | serviceman may be required to pay or remit to the Department, |
25 | | as shown by such return, provided that the amount of the tax to |
26 | | be deducted shall previously have been remitted to the |
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1 | | Department by such serviceman. If the serviceman shall not |
2 | | previously have remitted the amount of such tax to the |
3 | | Department, he shall be entitled to no deduction hereunder |
4 | | upon refunding such tax to the purchaser. |
5 | | Any serviceman filing a return hereunder shall also |
6 | | include the total tax upon the selling price of tangible |
7 | | personal property purchased for use by him as an incident to a |
8 | | sale of service, and such serviceman shall remit the amount of |
9 | | such tax to the Department when filing such return. |
10 | | If experience indicates such action to be practicable, the |
11 | | Department may prescribe and furnish a combination or joint |
12 | | return which will enable servicemen, who are required to file |
13 | | returns hereunder and also under the Service Occupation Tax |
14 | | Act, to furnish all the return information required by both |
15 | | Acts on the one form. |
16 | | Where the serviceman has more than one business registered |
17 | | with the Department under separate registration hereunder, |
18 | | such serviceman shall not file each return that is due as a |
19 | | single return covering all such registered businesses, but |
20 | | shall file separate returns for each such registered business. |
21 | | Notwithstanding any provision of law to the contrary, |
22 | | beginning on the first day of the first month after the |
23 | | Arlington Megaproject is established under Division 22 of |
24 | | Article 10 of the Property Tax Code, all taxes collected under |
25 | | this Act from persons located within the Arlington Megaproject |
26 | | shall be deposited into the Arlington Megaproject |
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1 | | Infrastructure Fund. |
2 | | Beginning January 1, 1990, each month the Department shall |
3 | | pay into the State and Local Tax Reform Fund, a special fund in |
4 | | the State Treasury, the net revenue realized for the preceding |
5 | | month from the 1% tax imposed under this Act. |
6 | | Beginning January 1, 1990, each month the Department shall |
7 | | pay into the State and Local Sales Tax Reform Fund 20% of the |
8 | | net revenue realized for the preceding month from the 6.25% |
9 | | general rate on transfers of tangible personal property, other |
10 | | than (i) tangible personal property which is purchased outside |
11 | | Illinois at retail from a retailer and which is titled or |
12 | | registered by an agency of this State's government and (ii) |
13 | | aviation fuel sold on or after December 1, 2019. This |
14 | | exception for aviation fuel only applies for so long as the |
15 | | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. |
16 | | 47133 are binding on the State. |
17 | | For aviation fuel sold on or after December 1, 2019, each |
18 | | month the Department shall pay into the State Aviation Program |
19 | | Fund 20% of the net revenue realized for the preceding month |
20 | | from the 6.25% general rate on the selling price of aviation |
21 | | fuel, less an amount estimated by the Department to be |
22 | | required for refunds of the 20% portion of the tax on aviation |
23 | | fuel under this Act, which amount shall be deposited into the |
24 | | Aviation Fuel Sales Tax Refund Fund. The Department shall only |
25 | | pay moneys into the State Aviation Program Fund and the |
26 | | Aviation Fuel Sales Tax Refund Fund under this Act for so long |
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1 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
2 | | U.S.C. 47133 are binding on the State. |
3 | | Beginning August 1, 2000, each month the Department shall |
4 | | pay into the State and Local Sales Tax Reform Fund 100% of the |
5 | | net revenue realized for the preceding month from the 1.25% |
6 | | rate on the selling price of motor fuel and gasohol. |
7 | | Beginning October 1, 2009, each month the Department shall |
8 | | pay into the Capital Projects Fund an amount that is equal to |
9 | | an amount estimated by the Department to represent 80% of the |
10 | | net revenue realized for the preceding month from the sale of |
11 | | candy, grooming and hygiene products, and soft drinks that had |
12 | | been taxed at a rate of 1% prior to September 1, 2009 but that |
13 | | are now taxed at 6.25%. |
14 | | Beginning July 1, 2013, each month the Department shall |
15 | | pay into the Underground Storage Tank Fund from the proceeds |
16 | | collected under this Act, the Use Tax Act, the Service |
17 | | Occupation Tax Act, and the Retailers' Occupation Tax Act an |
18 | | amount equal to the average monthly deficit in the Underground |
19 | | Storage Tank Fund during the prior year, as certified annually |
20 | | by the Illinois Environmental Protection Agency, but the total |
21 | | payment into the Underground Storage Tank Fund under this Act, |
22 | | the Use Tax Act, the Service Occupation Tax Act, and the |
23 | | Retailers' Occupation Tax Act shall not exceed $18,000,000 in |
24 | | any State fiscal year. As used in this paragraph, the "average |
25 | | monthly deficit" shall be equal to the difference between the |
26 | | average monthly claims for payment by the fund and the average |
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1 | | monthly revenues deposited into the fund, excluding payments |
2 | | made pursuant to this paragraph. |
3 | | Beginning July 1, 2015, of the remainder of the moneys |
4 | | received by the Department under the Use Tax Act, this Act, the |
5 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
6 | | Act, each month the Department shall deposit $500,000 into the |
7 | | State Crime Laboratory Fund. |
8 | | Of the remainder of the moneys received by the Department |
9 | | pursuant to this Act, (a) 1.75% thereof shall be paid into the |
10 | | Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on |
11 | | and after July 1, 1989, 3.8% thereof shall be paid into the |
12 | | Build Illinois Fund; provided, however, that if in any fiscal |
13 | | year the sum of (1) the aggregate of 2.2% or 3.8%, as the case |
14 | | may be, of the moneys received by the Department and required |
15 | | to be paid into the Build Illinois Fund pursuant to Section 3 |
16 | | of the Retailers' Occupation Tax Act, Section 9 of the Use Tax |
17 | | Act, Section 9 of the Service Use Tax Act, and Section 9 of the |
18 | | Service Occupation Tax Act, such Acts being hereinafter called |
19 | | the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case |
20 | | may be, of moneys being hereinafter called the "Tax Act |
21 | | Amount", and (2) the amount transferred to the Build Illinois |
22 | | Fund from the State and Local Sales Tax Reform Fund shall be |
23 | | less than the Annual Specified Amount (as defined in Section 3 |
24 | | of the Retailers' Occupation Tax Act), an amount equal to the |
25 | | difference shall be immediately paid into the Build Illinois |
26 | | Fund from other moneys received by the Department pursuant to |
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1 | | the Tax Acts; and further provided, that if on the last |
2 | | business day of any month the sum of (1) the Tax Act Amount |
3 | | required to be deposited into the Build Illinois Bond Account |
4 | | in the Build Illinois Fund during such month and (2) the amount |
5 | | transferred during such month to the Build Illinois Fund from |
6 | | the State and Local Sales Tax Reform Fund shall have been less |
7 | | than 1/12 of the Annual Specified Amount, an amount equal to |
8 | | the difference shall be immediately paid into the Build |
9 | | Illinois Fund from other moneys received by the Department |
10 | | pursuant to the Tax Acts; and, further provided, that in no |
11 | | event shall the payments required under the preceding proviso |
12 | | result in aggregate payments into the Build Illinois Fund |
13 | | pursuant to this clause (b) for any fiscal year in excess of |
14 | | the greater of (i) the Tax Act Amount or (ii) the Annual |
15 | | Specified Amount for such fiscal year; and, further provided, |
16 | | that the amounts payable into the Build Illinois Fund under |
17 | | this clause (b) shall be payable only until such time as the |
18 | | aggregate amount on deposit under each trust indenture |
19 | | securing Bonds issued and outstanding pursuant to the Build |
20 | | Illinois Bond Act is sufficient, taking into account any |
21 | | future investment income, to fully provide, in accordance with |
22 | | such indenture, for the defeasance of or the payment of the |
23 | | principal of, premium, if any, and interest on the Bonds |
24 | | secured by such indenture and on any Bonds expected to be |
25 | | issued thereafter and all fees and costs payable with respect |
26 | | thereto, all as certified by the Director of the Bureau of the |
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1 | | Budget (now Governor's Office of Management and Budget). If on |
2 | | the last business day of any month in which Bonds are |
3 | | outstanding pursuant to the Build Illinois Bond Act, the |
4 | | aggregate of the moneys deposited in the Build Illinois Bond |
5 | | Account in the Build Illinois Fund in such month shall be less |
6 | | than the amount required to be transferred in such month from |
7 | | the Build Illinois Bond Account to the Build Illinois Bond |
8 | | Retirement and Interest Fund pursuant to Section 13 of the |
9 | | Build Illinois Bond Act, an amount equal to such deficiency |
10 | | shall be immediately paid from other moneys received by the |
11 | | Department pursuant to the Tax Acts to the Build Illinois |
12 | | Fund; provided, however, that any amounts paid to the Build |
13 | | Illinois Fund in any fiscal year pursuant to this sentence |
14 | | shall be deemed to constitute payments pursuant to clause (b) |
15 | | of the preceding sentence and shall reduce the amount |
16 | | otherwise payable for such fiscal year pursuant to clause (b) |
17 | | of the preceding sentence. The moneys received by the |
18 | | Department pursuant to this Act and required to be deposited |
19 | | into the Build Illinois Fund are subject to the pledge, claim |
20 | | and charge set forth in Section 12 of the Build Illinois Bond |
21 | | Act. |
22 | | Subject to payment of amounts into the Build Illinois Fund |
23 | | as provided in the preceding paragraph or in any amendment |
24 | | thereto hereafter enacted, the following specified monthly |
25 | | installment of the amount requested in the certificate of the |
26 | | Chairman of the Metropolitan Pier and Exposition Authority |
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1 | | provided under Section 8.25f of the State Finance Act, but not |
2 | | in excess of the sums designated as "Total Deposit", shall be |
3 | | deposited in the aggregate from collections under Section 9 of |
4 | | the Use Tax Act, Section 9 of the Service Use Tax Act, Section |
5 | | 9 of the Service Occupation Tax Act, and Section 3 of the |
6 | | Retailers' Occupation Tax Act into the McCormick Place |
7 | | Expansion Project Fund in the specified fiscal years. |
|
8 | | Fiscal Year | | Total Deposit | |
9 | | 1993 | | $0 | |
10 | | 1994 | | 53,000,000 | |
11 | | 1995 | | 58,000,000 | |
12 | | 1996 | | 61,000,000 | |
13 | | 1997 | | 64,000,000 | |
14 | | 1998 | | 68,000,000 | |
15 | | 1999 | | 71,000,000 | |
16 | | 2000 | | 75,000,000 | |
17 | | 2001 | | 80,000,000 | |
18 | | 2002 | | 93,000,000 | |
19 | | 2003 | | 99,000,000 | |
20 | | 2004 | | 103,000,000 | |
21 | | 2005 | | 108,000,000 | |
22 | | 2006 | | 113,000,000 | |
23 | | 2007 | | 119,000,000 | |
24 | | 2008 | | 126,000,000 | |
25 | | 2009 | | 132,000,000 | |
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1 | | 2010 | | 139,000,000 | |
2 | | 2011 | | 146,000,000 | |
3 | | 2012 | | 153,000,000 | |
4 | | 2013 | | 161,000,000 | |
5 | | 2014 | | 170,000,000 | |
6 | | 2015 | | 179,000,000 | |
7 | | 2016 | | 189,000,000 | |
8 | | 2017 | | 199,000,000 | |
9 | | 2018 | | 210,000,000 | |
10 | | 2019 | | 221,000,000 | |
11 | | 2020 | | 233,000,000 | |
12 | | 2021 | | 300,000,000 | |
13 | | 2022 | | 300,000,000 | |
14 | | 2023 | | 300,000,000 | |
15 | | 2024 | | 300,000,000 | |
16 | | 2025 | | 300,000,000 | |
17 | | 2026 | | 300,000,000 | |
18 | | 2027 | | 375,000,000 | |
19 | | 2028 | | 375,000,000 | |
20 | | 2029 | | 375,000,000 | |
21 | | 2030 | | 375,000,000 | |
22 | | 2031 | | 375,000,000 | |
23 | | 2032 | | 375,000,000 | |
24 | | 2033 | | 375,000,000 | |
25 | | 2034 | | 375,000,000 | |
26 | | 2035 | | 375,000,000 | |
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1 | | 2036 | | 450,000,000 | |
2 | | and | | | |
3 | | each fiscal year | | | |
4 | | thereafter that bonds | | | |
5 | | are outstanding under | | | |
6 | | Section 13.2 of the | | | |
7 | | Metropolitan Pier and | | | |
8 | | Exposition Authority Act, | | | |
9 | | but not after fiscal year 2060. | | |
|
10 | | Beginning July 20, 1993 and in each month of each fiscal |
11 | | year thereafter, one-eighth of the amount requested in the |
12 | | certificate of the Chairman of the Metropolitan Pier and |
13 | | Exposition Authority for that fiscal year, less the amount |
14 | | deposited into the McCormick Place Expansion Project Fund by |
15 | | the State Treasurer in the respective month under subsection |
16 | | (g) of Section 13 of the Metropolitan Pier and Exposition |
17 | | Authority Act, plus cumulative deficiencies in the deposits |
18 | | required under this Section for previous months and years, |
19 | | shall be deposited into the McCormick Place Expansion Project |
20 | | Fund, until the full amount requested for the fiscal year, but |
21 | | not in excess of the amount specified above as "Total |
22 | | Deposit", has been deposited. |
23 | | Subject to payment of amounts into the Capital Projects |
24 | | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, |
25 | | and the McCormick Place Expansion Project Fund pursuant to the |
26 | | preceding paragraphs or in any amendments thereto hereafter |
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1 | | enacted, for aviation fuel sold on or after December 1, 2019, |
2 | | the Department shall each month deposit into the Aviation Fuel |
3 | | Sales Tax Refund Fund an amount estimated by the Department to |
4 | | be required for refunds of the 80% portion of the tax on |
5 | | aviation fuel under this Act. The Department shall only |
6 | | deposit moneys into the Aviation Fuel Sales Tax Refund Fund |
7 | | under this paragraph for so long as the revenue use |
8 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
9 | | binding on the State. |
10 | | Subject to payment of amounts into the Build Illinois Fund |
11 | | and the McCormick Place Expansion Project Fund pursuant to the |
12 | | preceding paragraphs or in any amendments thereto hereafter |
13 | | enacted, beginning July 1, 1993 and ending on September 30, |
14 | | 2013, the Department shall each month pay into the Illinois |
15 | | Tax Increment Fund 0.27% of 80% of the net revenue realized for |
16 | | the preceding month from the 6.25% general rate on the selling |
17 | | price of tangible personal property. |
18 | | Subject to payment of amounts into the Build Illinois |
19 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
20 | | Tax Increment Fund, pursuant to the preceding paragraphs or in |
21 | | any amendments to this Section hereafter enacted, beginning on |
22 | | the first day of the first calendar month to occur on or after |
23 | | August 26, 2014 (the effective date of Public Act 98-1098), |
24 | | each month, from the collections made under Section 9 of the |
25 | | Use Tax Act, Section 9 of the Service Use Tax Act, Section 9 of |
26 | | the Service Occupation Tax Act, and Section 3 of the |
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1 | | Retailers' Occupation Tax Act, the Department shall pay into |
2 | | the Tax Compliance and Administration Fund, to be used, |
3 | | subject to appropriation, to fund additional auditors and |
4 | | compliance personnel at the Department of Revenue, an amount |
5 | | equal to 1/12 of 5% of 80% of the cash receipts collected |
6 | | during the preceding fiscal year by the Audit Bureau of the |
7 | | Department under the Use Tax Act, the Service Use Tax Act, the |
8 | | Service Occupation Tax Act, the Retailers' Occupation Tax Act, |
9 | | and associated local occupation and use taxes administered by |
10 | | the Department. |
11 | | Subject to payments of amounts into the Build Illinois |
12 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
13 | | Tax Increment Fund, and the Tax Compliance and Administration |
14 | | Fund as provided in this Section, beginning on July 1, 2018 the |
15 | | Department shall pay each month into the Downstate Public |
16 | | Transportation Fund the moneys required to be so paid under |
17 | | Section 2-3 of the Downstate Public Transportation Act. |
18 | | Subject to successful execution and delivery of a |
19 | | public-private agreement between the public agency and private |
20 | | entity and completion of the civic build, beginning on July 1, |
21 | | 2023, of the remainder of the moneys received by the |
22 | | Department under the Use Tax Act, the Service Use Tax Act, the |
23 | | Service Occupation Tax Act, and this Act, the Department shall |
24 | | deposit the following specified deposits in the aggregate from |
25 | | collections under the Use Tax Act, the Service Use Tax Act, the |
26 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
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1 | | Act, as required under Section 8.25g of the State Finance Act |
2 | | for distribution consistent with the Public-Private |
3 | | Partnership for Civic and Transit Infrastructure Project Act. |
4 | | The moneys received by the Department pursuant to this Act and |
5 | | required to be deposited into the Civic and Transit |
6 | | Infrastructure Fund are subject to the pledge, claim, and |
7 | | charge set forth in Section 25-55 of the Public-Private |
8 | | Partnership for Civic and Transit Infrastructure Project Act. |
9 | | As used in this paragraph, "civic build", "private entity", |
10 | | "public-private agreement", and "public agency" have the |
11 | | meanings provided in Section 25-10 of the Public-Private |
12 | | Partnership for Civic and Transit Infrastructure Project Act. |
13 | | Fiscal Year ............................Total Deposit |
14 | | 2024 ....................................$200,000,000 |
15 | | 2025 ....................................$206,000,000 |
16 | | 2026 ....................................$212,200,000 |
17 | | 2027 ....................................$218,500,000 |
18 | | 2028 ....................................$225,100,000 |
19 | | 2029 ....................................$288,700,000 |
20 | | 2030 ....................................$298,900,000 |
21 | | 2031 ....................................$309,300,000 |
22 | | 2032 ....................................$320,100,000 |
23 | | 2033 ....................................$331,200,000 |
24 | | 2034 ....................................$341,200,000 |
25 | | 2035 ....................................$351,400,000 |
26 | | 2036 ....................................$361,900,000 |
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1 | | 2037 ....................................$372,800,000 |
2 | | 2038 ....................................$384,000,000 |
3 | | 2039 ....................................$395,500,000 |
4 | | 2040 ....................................$407,400,000 |
5 | | 2041 ....................................$419,600,000 |
6 | | 2042 ....................................$432,200,000 |
7 | | 2043 ....................................$445,100,000 |
8 | | Beginning July 1, 2021 and until July 1, 2022, subject to |
9 | | the payment of amounts into the State and Local Sales Tax |
10 | | Reform Fund, the Build Illinois Fund, the McCormick Place |
11 | | Expansion Project Fund, the Energy Infrastructure Fund, and |
12 | | the Tax Compliance and Administration Fund as provided in this |
13 | | Section, the Department shall pay each month into the Road |
14 | | Fund the amount estimated to represent 16% of the net revenue |
15 | | realized from the taxes imposed on motor fuel and gasohol. |
16 | | Beginning July 1, 2022 and until July 1, 2023, subject to the |
17 | | payment of amounts into the State and Local Sales Tax Reform |
18 | | Fund, the Build Illinois Fund, the McCormick Place Expansion |
19 | | Project Fund, the Illinois Tax Increment Fund, and the Tax |
20 | | Compliance and Administration Fund as provided in this |
21 | | Section, the Department shall pay each month into the Road |
22 | | Fund the amount estimated to represent 32% of the net revenue |
23 | | realized from the taxes imposed on motor fuel and gasohol. |
24 | | Beginning July 1, 2023 and until July 1, 2024, subject to the |
25 | | payment of amounts into the State and Local Sales Tax Reform |
26 | | Fund, the Build Illinois Fund, the McCormick Place Expansion |
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1 | | Project Fund, the Illinois Tax Increment Fund, and the Tax |
2 | | Compliance and Administration Fund as provided in this |
3 | | Section, the Department shall pay each month into the Road |
4 | | Fund the amount estimated to represent 48% of the net revenue |
5 | | realized from the taxes imposed on motor fuel and gasohol. |
6 | | Beginning July 1, 2024 and until July 1, 2025, subject to the |
7 | | payment of amounts into the State and Local Sales Tax Reform |
8 | | Fund, the Build Illinois Fund, the McCormick Place Expansion |
9 | | Project Fund, the Illinois Tax Increment Fund, and the Tax |
10 | | Compliance and Administration Fund as provided in this |
11 | | Section, the Department shall pay each month into the Road |
12 | | Fund the amount estimated to represent 64% of the net revenue |
13 | | realized from the taxes imposed on motor fuel and gasohol. |
14 | | Beginning on July 1, 2025, subject to the payment of amounts |
15 | | into the State and Local Sales Tax Reform Fund, the Build |
16 | | Illinois Fund, the McCormick Place Expansion Project Fund, the |
17 | | Illinois Tax Increment Fund, and the Tax Compliance and |
18 | | Administration Fund as provided in this Section, the |
19 | | Department shall pay each month into the Road Fund the amount |
20 | | estimated to represent 80% of the net revenue realized from |
21 | | the taxes imposed on motor fuel and gasohol. As used in this |
22 | | paragraph "motor fuel" has the meaning given to that term in |
23 | | Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the |
24 | | meaning given to that term in Section 3-40 of the Use Tax Act. |
25 | | Of the remainder of the moneys received by the Department |
26 | | pursuant to this Act, 75% thereof shall be paid into the |
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1 | | General Revenue Fund of the State Treasury and 25% shall be |
2 | | reserved in a special account and used only for the transfer to |
3 | | the Common School Fund as part of the monthly transfer from the |
4 | | General Revenue Fund in accordance with Section 8a of the |
5 | | State Finance Act. |
6 | | As soon as possible after the first day of each month, upon |
7 | | certification of the Department of Revenue, the Comptroller |
8 | | shall order transferred and the Treasurer shall transfer from |
9 | | the General Revenue Fund to the Motor Fuel Tax Fund an amount |
10 | | equal to 1.7% of 80% of the net revenue realized under this Act |
11 | | for the second preceding month. Beginning April 1, 2000, this |
12 | | transfer is no longer required and shall not be made. |
13 | | Net revenue realized for a month shall be the revenue |
14 | | collected by the State pursuant to this Act, less the amount |
15 | | paid out during that month as refunds to taxpayers for |
16 | | overpayment of liability. |
17 | | (Source: P.A. 102-700, eff. 4-19-22; 103-363, eff. 7-28-23.) |
18 | | Section 915. The Service Occupation Tax Act is amended by |
19 | | changing Sections 3-5 and 9 as follows: |
20 | | (35 ILCS 115/3-5) |
21 | | Sec. 3-5. Exemptions. The following tangible personal |
22 | | property is exempt from the tax imposed by this Act: |
23 | | (1) Personal property sold by a corporation, society, |
24 | | association, foundation, institution, or organization, other |
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1 | | than a limited liability company, that is organized and |
2 | | operated as a not-for-profit service enterprise for the |
3 | | benefit of persons 65 years of age or older if the personal |
4 | | property was not purchased by the enterprise for the purpose |
5 | | of resale by the enterprise. |
6 | | (2) Personal property purchased by a not-for-profit |
7 | | Illinois county fair association for use in conducting, |
8 | | operating, or promoting the county fair. |
9 | | (3) Personal property purchased by any not-for-profit arts |
10 | | or cultural organization that establishes, by proof required |
11 | | by the Department by rule, that it has received an exemption |
12 | | under Section 501(c)(3) of the Internal Revenue Code and that |
13 | | is organized and operated primarily for the presentation or |
14 | | support of arts or cultural programming, activities, or |
15 | | services. These organizations include, but are not limited to, |
16 | | music and dramatic arts organizations such as symphony |
17 | | orchestras and theatrical groups, arts and cultural service |
18 | | organizations, local arts councils, visual arts organizations, |
19 | | and media arts organizations. On and after July 1, 2001 (the |
20 | | effective date of Public Act 92-35), however, an entity |
21 | | otherwise eligible for this exemption shall not make tax-free |
22 | | purchases unless it has an active identification number issued |
23 | | by the Department. |
24 | | (4) Legal tender, currency, medallions, or gold or silver |
25 | | coinage issued by the State of Illinois, the government of the |
26 | | United States of America, or the government of any foreign |
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1 | | country, and bullion. |
2 | | (5) Until July 1, 2003 and beginning again on September 1, |
3 | | 2004 through August 30, 2014, graphic arts machinery and |
4 | | equipment, including repair and replacement parts, both new |
5 | | and used, and including that manufactured on special order or |
6 | | purchased for lease, certified by the purchaser to be used |
7 | | primarily for graphic arts production. Equipment includes |
8 | | chemicals or chemicals acting as catalysts but only if the |
9 | | chemicals or chemicals acting as catalysts effect a direct and |
10 | | immediate change upon a graphic arts product. Beginning on |
11 | | July 1, 2017, graphic arts machinery and equipment is included |
12 | | in the manufacturing and assembling machinery and equipment |
13 | | exemption under Section 2 of this Act. |
14 | | (6) Personal property sold by a teacher-sponsored student |
15 | | organization affiliated with an elementary or secondary school |
16 | | located in Illinois. |
17 | | (7) Farm machinery and equipment, both new and used, |
18 | | including that manufactured on special order, certified by the |
19 | | purchaser to be used primarily for production agriculture or |
20 | | State or federal agricultural programs, including individual |
21 | | replacement parts for the machinery and equipment, including |
22 | | machinery and equipment purchased for lease, and including |
23 | | implements of husbandry defined in Section 1-130 of the |
24 | | Illinois Vehicle Code, farm machinery and agricultural |
25 | | chemical and fertilizer spreaders, and nurse wagons required |
26 | | to be registered under Section 3-809 of the Illinois Vehicle |
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1 | | Code, but excluding other motor vehicles required to be |
2 | | registered under the Illinois Vehicle Code. Horticultural |
3 | | polyhouses or hoop houses used for propagating, growing, or |
4 | | overwintering plants shall be considered farm machinery and |
5 | | equipment under this item (7). Agricultural chemical tender |
6 | | tanks and dry boxes shall include units sold separately from a |
7 | | motor vehicle required to be licensed and units sold mounted |
8 | | on a motor vehicle required to be licensed if the selling price |
9 | | of the tender is separately stated. |
10 | | Farm machinery and equipment shall include precision |
11 | | farming equipment that is installed or purchased to be |
12 | | installed on farm machinery and equipment , including, but not |
13 | | limited to, tractors, harvesters, sprayers, planters, seeders, |
14 | | or spreaders. Precision farming equipment includes, but is not |
15 | | limited to, soil testing sensors, computers, monitors, |
16 | | software, global positioning and mapping systems, and other |
17 | | such equipment. |
18 | | Farm machinery and equipment also includes computers, |
19 | | sensors, software, and related equipment used primarily in the |
20 | | computer-assisted operation of production agriculture |
21 | | facilities, equipment, and activities such as, but not limited |
22 | | to, the collection, monitoring, and correlation of animal and |
23 | | crop data for the purpose of formulating animal diets and |
24 | | agricultural chemicals. |
25 | | Beginning on January 1, 2024, farm machinery and equipment |
26 | | also includes electrical power generation equipment used |
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1 | | primarily for production agriculture. |
2 | | This item (7) is exempt from the provisions of Section |
3 | | 3-55. |
4 | | (8) Until June 30, 2013, fuel and petroleum products sold |
5 | | to or used by an air common carrier, certified by the carrier |
6 | | to be used for consumption, shipment, or storage in the |
7 | | conduct of its business as an air common carrier, for a flight |
8 | | destined for or returning from a location or locations outside |
9 | | the United States without regard to previous or subsequent |
10 | | domestic stopovers. |
11 | | Beginning July 1, 2013, fuel and petroleum products sold |
12 | | to or used by an air carrier, certified by the carrier to be |
13 | | used for consumption, shipment, or storage in the conduct of |
14 | | its business as an air common carrier, for a flight that (i) is |
15 | | engaged in foreign trade or is engaged in trade between the |
16 | | United States and any of its possessions and (ii) transports |
17 | | at least one individual or package for hire from the city of |
18 | | origination to the city of final destination on the same |
19 | | aircraft, without regard to a change in the flight number of |
20 | | that aircraft. |
21 | | (9) Proceeds of mandatory service charges separately |
22 | | stated on customers' bills for the purchase and consumption of |
23 | | food and beverages, to the extent that the proceeds of the |
24 | | service charge are in fact turned over as tips or as a |
25 | | substitute for tips to the employees who participate directly |
26 | | in preparing, serving, hosting or cleaning up the food or |
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1 | | beverage function with respect to which the service charge is |
2 | | imposed. |
3 | | (10) Until July 1, 2003, oil field exploration, drilling, |
4 | | and production equipment, including (i) rigs and parts of |
5 | | rigs, rotary rigs, cable tool rigs, and workover rigs, (ii) |
6 | | pipe and tubular goods, including casing and drill strings, |
7 | | (iii) pumps and pump-jack units, (iv) storage tanks and flow |
8 | | lines, (v) any individual replacement part for oil field |
9 | | exploration, drilling, and production equipment, and (vi) |
10 | | machinery and equipment purchased for lease; but excluding |
11 | | motor vehicles required to be registered under the Illinois |
12 | | Vehicle Code. |
13 | | (11) Photoprocessing machinery and equipment, including |
14 | | repair and replacement parts, both new and used, including |
15 | | that manufactured on special order, certified by the purchaser |
16 | | to be used primarily for photoprocessing, and including |
17 | | photoprocessing machinery and equipment purchased for lease. |
18 | | (12) Until July 1, 2028, coal and aggregate exploration, |
19 | | mining, off-highway hauling, processing, maintenance, and |
20 | | reclamation equipment, including replacement parts and |
21 | | equipment, and including equipment purchased for lease, but |
22 | | excluding motor vehicles required to be registered under the |
23 | | Illinois Vehicle Code. The changes made to this Section by |
24 | | Public Act 97-767 apply on and after July 1, 2003, but no claim |
25 | | for credit or refund is allowed on or after August 16, 2013 |
26 | | (the effective date of Public Act 98-456) for such taxes paid |
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1 | | during the period beginning July 1, 2003 and ending on August |
2 | | 16, 2013 (the effective date of Public Act 98-456). |
3 | | (13) Beginning January 1, 1992 and through June 30, 2016, |
4 | | food for human consumption that is to be consumed off the |
5 | | premises where it is sold (other than alcoholic beverages, |
6 | | soft drinks and food that has been prepared for immediate |
7 | | consumption) and prescription and non-prescription medicines, |
8 | | drugs, medical appliances, and insulin, urine testing |
9 | | materials, syringes, and needles used by diabetics, for human |
10 | | use, when purchased for use by a person receiving medical |
11 | | assistance under Article V of the Illinois Public Aid Code who |
12 | | resides in a licensed long-term care facility, as defined in |
13 | | the Nursing Home Care Act, or in a licensed facility as defined |
14 | | in the ID/DD Community Care Act, the MC/DD Act, or the |
15 | | Specialized Mental Health Rehabilitation Act of 2013. |
16 | | (14) Semen used for artificial insemination of livestock |
17 | | for direct agricultural production. |
18 | | (15) Horses, or interests in horses, registered with and |
19 | | meeting the requirements of any of the Arabian Horse Club |
20 | | Registry of America, Appaloosa Horse Club, American Quarter |
21 | | Horse Association, United States Trotting Association, or |
22 | | Jockey Club, as appropriate, used for purposes of breeding or |
23 | | racing for prizes. This item (15) is exempt from the |
24 | | provisions of Section 3-55, and the exemption provided for |
25 | | under this item (15) applies for all periods beginning May 30, |
26 | | 1995, but no claim for credit or refund is allowed on or after |
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1 | | January 1, 2008 (the effective date of Public Act 95-88) for |
2 | | such taxes paid during the period beginning May 30, 2000 and |
3 | | ending on January 1, 2008 (the effective date of Public Act |
4 | | 95-88). |
5 | | (16) Computers and communications equipment utilized for |
6 | | any hospital purpose and equipment used in the diagnosis, |
7 | | analysis, or treatment of hospital patients sold to a lessor |
8 | | who leases the equipment, under a lease of one year or longer |
9 | | executed or in effect at the time of the purchase, 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. |
13 | | (17) Personal property sold to a lessor who leases the |
14 | | property, under a lease of one year or longer executed or in |
15 | | effect at the time of the purchase, to a governmental body that |
16 | | has been issued an active tax exemption identification number |
17 | | by the Department under Section 1g of the Retailers' |
18 | | Occupation Tax Act. |
19 | | (18) Beginning with taxable years ending on or after |
20 | | December 31, 1995 and ending with taxable years ending on or |
21 | | before December 31, 2004, personal property that is donated |
22 | | for disaster relief to be used in a State or federally declared |
23 | | disaster area in Illinois or bordering Illinois by a |
24 | | manufacturer or retailer that is registered in this State to a |
25 | | corporation, society, association, foundation, or institution |
26 | | that has been issued a sales tax exemption identification |
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1 | | number by the Department that assists victims of the disaster |
2 | | who reside within the declared disaster area. |
3 | | (19) Beginning with taxable years ending on or after |
4 | | December 31, 1995 and ending with taxable years ending on or |
5 | | before December 31, 2004, personal property that is used in |
6 | | the performance of infrastructure repairs in this State, |
7 | | including , but not limited to , municipal roads and streets, |
8 | | access roads, bridges, sidewalks, waste disposal systems, |
9 | | water and sewer line extensions, water distribution and |
10 | | purification facilities, storm water drainage and retention |
11 | | facilities, and sewage treatment facilities, resulting from a |
12 | | State or federally declared disaster in Illinois or bordering |
13 | | Illinois when such repairs are initiated on facilities located |
14 | | in the declared disaster area within 6 months after the |
15 | | disaster. |
16 | | (20) Beginning July 1, 1999, game or game birds sold at a |
17 | | "game breeding and hunting preserve area" as that term is used |
18 | | in the Wildlife Code. This paragraph is exempt from the |
19 | | provisions of Section 3-55. |
20 | | (21) A motor vehicle, as that term is defined in Section |
21 | | 1-146 of the Illinois Vehicle Code, that is donated to a |
22 | | corporation, limited liability company, society, association, |
23 | | foundation, or institution that is determined by the |
24 | | Department to be organized and operated exclusively for |
25 | | educational purposes. For purposes of this exemption, "a |
26 | | corporation, limited liability company, society, association, |
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1 | | foundation, or institution organized and operated exclusively |
2 | | for educational purposes" means all tax-supported public |
3 | | schools, private schools that offer systematic instruction in |
4 | | useful branches of learning by methods common to public |
5 | | schools and that compare favorably in their scope and |
6 | | intensity with the course of study presented in tax-supported |
7 | | schools, and vocational or technical schools or institutes |
8 | | organized and operated exclusively to provide a course of |
9 | | study of not less than 6 weeks duration and designed to prepare |
10 | | individuals to follow a trade or to pursue a manual, |
11 | | technical, mechanical, industrial, business, or commercial |
12 | | occupation. |
13 | | (22) Beginning January 1, 2000, personal property, |
14 | | including food, purchased through fundraising events for the |
15 | | benefit of a public or private elementary or secondary school, |
16 | | a group of those schools, or one or more school districts if |
17 | | the events are sponsored by an entity recognized by the school |
18 | | district that consists primarily of volunteers and includes |
19 | | parents and teachers of the school children. This paragraph |
20 | | does not apply to fundraising events (i) for the benefit of |
21 | | private home instruction or (ii) for which the fundraising |
22 | | entity purchases the personal property sold at the events from |
23 | | another individual or entity that sold the property for the |
24 | | purpose of resale by the fundraising entity and that profits |
25 | | from the sale to the fundraising entity. This paragraph is |
26 | | exempt from the provisions of Section 3-55. |
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1 | | (23) Beginning January 1, 2000 and through December 31, |
2 | | 2001, new or used automatic vending machines that prepare and |
3 | | serve hot food and beverages, including coffee, soup, and |
4 | | other items, and replacement parts for these machines. |
5 | | Beginning January 1, 2002 and through June 30, 2003, machines |
6 | | and parts for machines used in commercial, coin-operated |
7 | | amusement and vending business if a use or occupation tax is |
8 | | paid on the gross receipts derived from the use of the |
9 | | commercial, coin-operated amusement and vending machines. This |
10 | | paragraph is exempt from the provisions of Section 3-55. |
11 | | (24) Beginning on August 2, 2001 (the effective date of |
12 | | Public Act 92-227), computers and communications equipment |
13 | | utilized for any hospital purpose and equipment used in the |
14 | | diagnosis, analysis, or treatment of hospital patients sold to |
15 | | a lessor who leases the equipment, under a lease of one year or |
16 | | longer executed or in effect at the time of the purchase, to a |
17 | | hospital that has been issued an active tax exemption |
18 | | identification number by the Department under Section 1g of |
19 | | the Retailers' Occupation Tax Act. This paragraph is exempt |
20 | | from the provisions of Section 3-55. |
21 | | (25) Beginning on August 2, 2001 (the effective date of |
22 | | Public Act 92-227), personal property sold to a lessor who |
23 | | leases the property, under a lease of one year or longer |
24 | | executed or in effect at the time of the purchase, to a |
25 | | governmental body that has been issued an active tax exemption |
26 | | identification number by the Department under Section 1g of |
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1 | | the Retailers' Occupation Tax Act. This paragraph is exempt |
2 | | from the provisions of Section 3-55. |
3 | | (26) Beginning on January 1, 2002 and through June 30, |
4 | | 2016, tangible personal property purchased from an Illinois |
5 | | retailer by a taxpayer engaged in centralized purchasing |
6 | | activities in Illinois who will, upon receipt of the property |
7 | | in Illinois, temporarily store the property in Illinois (i) |
8 | | for the purpose of subsequently transporting it outside this |
9 | | State for use or consumption thereafter solely outside this |
10 | | State or (ii) for the purpose of being processed, fabricated, |
11 | | or manufactured into, attached to, or incorporated into other |
12 | | tangible personal property to be transported outside this |
13 | | State and thereafter used or consumed solely outside this |
14 | | State. The Director of Revenue shall, pursuant to rules |
15 | | adopted in accordance with the Illinois Administrative |
16 | | Procedure Act, issue a permit to any taxpayer in good standing |
17 | | with the Department who is eligible for the exemption under |
18 | | this paragraph (26). The permit issued under this paragraph |
19 | | (26) shall authorize the holder, to the extent and in the |
20 | | manner specified in the rules adopted under this Act, to |
21 | | purchase tangible personal property from a retailer exempt |
22 | | from the taxes imposed by this Act. Taxpayers shall maintain |
23 | | all necessary books and records to substantiate the use and |
24 | | consumption of all such tangible personal property outside of |
25 | | the State of Illinois. |
26 | | (27) Beginning January 1, 2008, tangible personal property |
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1 | | used in the construction or maintenance of a community water |
2 | | supply, as defined under Section 3.145 of the Environmental |
3 | | Protection Act, that is operated by a not-for-profit |
4 | | corporation that holds a valid water supply permit issued |
5 | | under Title IV of the Environmental Protection Act. This |
6 | | paragraph is exempt from the provisions of Section 3-55. |
7 | | (28) Tangible personal property sold to a |
8 | | public-facilities corporation, as described in Section |
9 | | 11-65-10 of the Illinois Municipal Code, for purposes of |
10 | | constructing or furnishing a municipal convention hall, but |
11 | | only if the legal title to the municipal convention hall is |
12 | | transferred to the municipality without any further |
13 | | consideration by or on behalf of the municipality at the time |
14 | | of the completion of the municipal convention hall or upon the |
15 | | retirement or redemption of any bonds or other debt |
16 | | instruments issued by the public-facilities corporation in |
17 | | connection with the development of the municipal convention |
18 | | hall. This exemption includes existing public-facilities |
19 | | corporations as provided in Section 11-65-25 of the Illinois |
20 | | Municipal Code. This paragraph is exempt from the provisions |
21 | | of Section 3-55. |
22 | | (29) Beginning January 1, 2010 and continuing through |
23 | | December 31, 2029, materials, parts, equipment, components, |
24 | | and furnishings incorporated into or upon an aircraft as part |
25 | | of the modification, refurbishment, completion, replacement, |
26 | | repair, or maintenance of the aircraft. This exemption |
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1 | | includes consumable supplies used in the modification, |
2 | | refurbishment, completion, replacement, repair, and |
3 | | maintenance of aircraft. However, until January 1, 2024, this |
4 | | exemption excludes any materials, parts, equipment, |
5 | | components, and consumable supplies used in the modification, |
6 | | replacement, repair, and maintenance of aircraft engines or |
7 | | power plants, whether such engines or power plants are |
8 | | installed or uninstalled upon any such aircraft. "Consumable |
9 | | supplies" include, but are not limited to, adhesive, tape, |
10 | | sandpaper, general purpose lubricants, cleaning solution, |
11 | | latex gloves, and protective films. |
12 | | Beginning January 1, 2010 and continuing through December |
13 | | 31, 2023, this exemption applies only to the transfer of |
14 | | qualifying tangible personal property incident to the |
15 | | modification, refurbishment, completion, replacement, repair, |
16 | | or maintenance of an aircraft by persons who (i) hold an Air |
17 | | Agency Certificate and are empowered to operate an approved |
18 | | repair station by the Federal Aviation Administration, (ii) |
19 | | have a Class IV Rating, and (iii) conduct operations in |
20 | | accordance with Part 145 of the Federal Aviation Regulations. |
21 | | The exemption does not include aircraft operated by a |
22 | | commercial air carrier providing scheduled passenger air |
23 | | service pursuant to authority issued under Part 121 or Part |
24 | | 129 of the Federal Aviation Regulations. From January 1, 2024 |
25 | | through December 31, 2029, this exemption applies only to the |
26 | | use of qualifying tangible personal property by: (A) persons |
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1 | | who modify, refurbish, complete, repair, replace, or maintain |
2 | | aircraft and who (i) hold an Air Agency Certificate and are |
3 | | empowered to operate an approved repair station by the Federal |
4 | | Aviation Administration, (ii) have a Class IV Rating, and |
5 | | (iii) conduct operations in accordance with Part 145 of the |
6 | | Federal Aviation Regulations; and (B) persons who engage in |
7 | | the modification, replacement, repair, and maintenance of |
8 | | aircraft engines or power plants without regard to whether or |
9 | | not those persons meet the qualifications of item (A). |
10 | | The changes made to this paragraph (29) by Public Act |
11 | | 98-534 are declarative of existing law. It is the intent of the |
12 | | General Assembly that the exemption under this paragraph (29) |
13 | | applies continuously from January 1, 2010 through December 31, |
14 | | 2024; however, no claim for credit or refund is allowed for |
15 | | taxes paid as a result of the disallowance of this exemption on |
16 | | or after January 1, 2015 and prior to February 5, 2020 (the |
17 | | effective date of Public Act 101-629). |
18 | | (30) Beginning January 1, 2017 and through December 31, |
19 | | 2026, menstrual pads, tampons, and menstrual cups. |
20 | | (31) Tangible personal property transferred to a purchaser |
21 | | who is exempt from tax by operation of federal law. This |
22 | | paragraph is exempt from the provisions of Section 3-55. |
23 | | (32) 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 |
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1 | | personal property is purchased by the owner, operator, or |
2 | | tenant of the data center or by a contractor or subcontractor |
3 | | of the owner, operator, or tenant. Data centers that would |
4 | | have qualified for a certificate of exemption prior to January |
5 | | 1, 2020 had Public Act 101-31 been in effect, may apply for and |
6 | | obtain an exemption for subsequent purchases of computer |
7 | | equipment or enabling software purchased or leased to upgrade, |
8 | | supplement, or replace computer equipment or enabling software |
9 | | purchased or leased in the original investment that would have |
10 | | qualified. |
11 | | The Department of Commerce and Economic Opportunity shall |
12 | | grant a certificate of exemption under this item (32) to |
13 | | qualified data centers as defined by Section 605-1025 of the |
14 | | Department of Commerce and Economic Opportunity Law of the |
15 | | Civil Administrative Code of Illinois. |
16 | | For the purposes of this item (32): |
17 | | "Data center" means a building or a series of |
18 | | buildings rehabilitated or constructed to house working |
19 | | servers in one physical location or multiple sites within |
20 | | the State of Illinois. |
21 | | "Qualified tangible personal property" means: |
22 | | electrical systems and equipment; climate control and |
23 | | chilling equipment and systems; mechanical systems and |
24 | | equipment; monitoring and secure systems; emergency |
25 | | generators; hardware; computers; servers; data storage |
26 | | devices; network connectivity equipment; racks; cabinets; |
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1 | | telecommunications cabling infrastructure; raised floor |
2 | | systems; peripheral components or systems; software; |
3 | | mechanical, electrical, or plumbing systems; battery |
4 | | systems; cooling systems and towers; temperature control |
5 | | systems; other cabling; and other data center |
6 | | infrastructure equipment and systems necessary to operate |
7 | | qualified tangible personal property, including fixtures; |
8 | | and component parts of any of the foregoing, including |
9 | | installation, maintenance, repair, refurbishment, and |
10 | | replacement of qualified tangible personal property to |
11 | | generate, transform, transmit, distribute, or manage |
12 | | electricity necessary to operate qualified tangible |
13 | | personal property; and all other tangible personal |
14 | | property that is essential to the operations of a computer |
15 | | data center. The term "qualified tangible personal |
16 | | property" also includes building materials physically |
17 | | incorporated into in to the qualifying data center. To |
18 | | document the exemption allowed under this Section, the |
19 | | retailer must obtain from the purchaser a copy of the |
20 | | certificate of eligibility issued by the Department of |
21 | | Commerce and Economic Opportunity. |
22 | | This item (32) is exempt from the provisions of Section |
23 | | 3-55. |
24 | | (33) Beginning July 1, 2022, breast pumps, breast pump |
25 | | collection and storage supplies, and breast pump kits. This |
26 | | item (33) is exempt from the provisions of Section 3-55. As |
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1 | | used in this item (33): |
2 | | "Breast pump" means an electrically controlled or |
3 | | manually controlled pump device designed or marketed to be |
4 | | used to express milk from a human breast during lactation, |
5 | | including the pump device and any battery, AC adapter, or |
6 | | other power supply unit that is used to power the pump |
7 | | device and is packaged and sold with the pump device at the |
8 | | time of sale. |
9 | | "Breast pump collection and storage supplies" means |
10 | | items of tangible personal property designed or marketed |
11 | | to be used in conjunction with a breast pump to collect |
12 | | milk expressed from a human breast and to store collected |
13 | | milk until it is ready for consumption. |
14 | | "Breast pump collection and storage supplies" |
15 | | includes, but is not limited to: breast shields and breast |
16 | | shield connectors; breast pump tubes and tubing adapters; |
17 | | breast pump valves and membranes; backflow protectors and |
18 | | backflow protector adaptors; bottles and bottle caps |
19 | | specific to the operation of the breast pump; and breast |
20 | | milk storage bags. |
21 | | "Breast pump collection and storage supplies" does not |
22 | | include: (1) bottles and bottle caps not specific to the |
23 | | operation of the breast pump; (2) breast pump travel bags |
24 | | and other similar carrying accessories, including ice |
25 | | packs, labels, and other similar products; (3) breast pump |
26 | | cleaning supplies; (4) nursing bras, bra pads, breast |
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1 | | shells, and other similar products; and (5) creams, |
2 | | ointments, and other similar products that relieve |
3 | | breastfeeding-related symptoms or conditions of the |
4 | | breasts or nipples, unless sold as part of a breast pump |
5 | | kit that is pre-packaged by the breast pump manufacturer |
6 | | or distributor. |
7 | | "Breast pump kit" means a kit that: (1) contains no |
8 | | more than a breast pump, breast pump collection and |
9 | | storage supplies, a rechargeable battery for operating the |
10 | | breast pump, a breastmilk cooler, bottle stands, ice |
11 | | packs, and a breast pump carrying case; and (2) is |
12 | | pre-packaged as a breast pump kit by the breast pump |
13 | | manufacturer or distributor. |
14 | | (34) Tangible personal property sold by or on behalf of |
15 | | the State Treasurer pursuant to the Revised Uniform Unclaimed |
16 | | Property Act. This item (34) is exempt from the provisions of |
17 | | Section 3-55. |
18 | | (35) Beginning on January 1, 2024, tangible personal |
19 | | property purchased by an active duty member of the armed |
20 | | forces of the United States who presents valid military |
21 | | identification and purchases the property using a form of |
22 | | payment where the federal government is the payor. The member |
23 | | of the armed forces must complete, at the point of sale, a form |
24 | | prescribed by the Department of Revenue documenting that the |
25 | | transaction is eligible for the exemption under this |
26 | | paragraph. Retailers must keep the form as documentation of |
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1 | | the exemption in their records for a period of not less than 6 |
2 | | years. "Armed forces of the United States" means the United |
3 | | States Army, Navy, Air Force, Marine Corps, or Coast Guard. |
4 | | This paragraph is exempt from the provisions of Section 3-55. |
5 | | (36) Qualified tangible personal property used in the |
6 | | construction or operation of a megaproject for which a |
7 | | certificate has been issued by the Department of Revenue as |
8 | | described and defined in Division 22 of Article 10 of the |
9 | | Property Tax Code, whether that tangible personal property is |
10 | | purchased by the owner, operator, or tenant of the megaproject |
11 | | or by a contractor or subcontractor of the owner, operator, or |
12 | | tenant. |
13 | | For the purposes of this item (36): |
14 | | "Megaproject" has the meaning ascribed to that term in |
15 | | Section 10-910 of the Property Tax Code. |
16 | | "Qualified tangible personal property" means: electrical |
17 | | systems and equipment; climate control and chilling equipment |
18 | | and systems; mechanical systems and equipment; monitoring and |
19 | | security systems; emergency generators; hardware; computers; |
20 | | servers; data storage devices; network connectivity equipment; |
21 | | racks; cabinets; telecommunications cabling infrastructure; |
22 | | raised floor systems; peripheral components or systems; |
23 | | software; mechanical, electrical, or plumbing systems; battery |
24 | | systems; cooling systems and towers; temperature control |
25 | | systems; other cabling; and other data center infrastructure |
26 | | equipment and systems necessary to operate qualified tangible |
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1 | | personal property, including fixtures; and component parts of |
2 | | any of the foregoing, including installation, maintenance, |
3 | | repair, refurbishment, and replacement of qualified tangible |
4 | | personal property to generate, transform, transmit, |
5 | | distribute, or manage electricity necessary to operate |
6 | | qualified tangible personal property; and all other tangible |
7 | | personal property that is essential to the operations of a |
8 | | megaproject. The term "qualified tangible personal property" |
9 | | also includes building materials to be incorporated into the |
10 | | megaproject. To document the exemption allowed under this |
11 | | Section, the retailer, contractor or subcontractor or supplier |
12 | | must obtain from the purchaser a copy of the certificate |
13 | | issued by the Department of Revenue for the megaproject as |
14 | | described and defined in Division 22 of Article 10 of the |
15 | | Property Tax Code. |
16 | | This item (36) is exempt from the provisions of Section |
17 | | 3-55. |
18 | | (Source: P.A. 102-16, eff. 6-17-21; 102-700, Article 70, |
19 | | Section 70-15, eff. 4-19-22; 102-700, Article 75, Section |
20 | | 75-15, eff. 4-19-22; 102-1026, eff. 5-27-22; 103-9, Article 5, |
21 | | Section 5-15, eff. 6-7-23; 103-9, Article 15, Section 15-15, |
22 | | eff. 6-7-23; 103-154, eff. 6-30-23; 103-384, eff. 1-1-24; |
23 | | revised 12-12-23.) |
24 | | (35 ILCS 115/9) (from Ch. 120, par. 439.109) |
25 | | Sec. 9. Each serviceman required or authorized to collect |
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1 | | the tax herein imposed shall pay to the Department the amount |
2 | | of such tax at the time when he is required to file his return |
3 | | for the period during which such tax was collectible, less a |
4 | | discount of 2.1% prior to January 1, 1990, and 1.75% on and |
5 | | after January 1, 1990, or $5 per calendar year, whichever is |
6 | | greater, which is allowed to reimburse the serviceman for |
7 | | expenses incurred in collecting the tax, keeping records, |
8 | | preparing and filing returns, remitting the tax , and supplying |
9 | | data to the Department on request. When determining the |
10 | | discount allowed under this Section, servicemen shall include |
11 | | the amount of tax that would have been due at the 1% rate but |
12 | | for the 0% rate imposed under Public Act 102-700 this |
13 | | amendatory Act of the 102nd General Assembly . The discount |
14 | | under this Section is not allowed for the 1.25% portion of |
15 | | taxes paid on aviation fuel that is subject to the revenue use |
16 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The |
17 | | discount allowed under this Section is allowed only for |
18 | | returns that are filed in the manner required by this Act. The |
19 | | Department may disallow the discount for servicemen whose |
20 | | certificate of registration is revoked at the time the return |
21 | | is filed, but only if the Department's decision to revoke the |
22 | | certificate of registration has become final. |
23 | | Where such tangible personal property is sold under a |
24 | | conditional sales contract, or under any other form of sale |
25 | | wherein the payment of the principal sum, or a part thereof, is |
26 | | extended beyond the close of the period for which the return is |
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1 | | filed, the serviceman, in collecting the tax may collect, for |
2 | | each tax return period, only the tax applicable to the part of |
3 | | the selling price actually received during such tax return |
4 | | period. |
5 | | Except as provided hereinafter in this Section, on or |
6 | | before the twentieth day of each calendar month, such |
7 | | serviceman shall file a return for the preceding calendar |
8 | | month in accordance with reasonable rules and regulations to |
9 | | be promulgated by the Department of Revenue. Such return shall |
10 | | be filed on a form prescribed by the Department and shall |
11 | | contain such information as the Department may reasonably |
12 | | require. The return shall include the gross receipts which |
13 | | were received during the preceding calendar month or quarter |
14 | | on the following items upon which tax would have been due but |
15 | | for the 0% rate imposed under Public Act 102-700 this |
16 | | amendatory Act of the 102nd General Assembly : (i) food for |
17 | | human consumption that is to be consumed off the premises |
18 | | where it is sold (other than alcoholic beverages, food |
19 | | consisting of or infused with adult use cannabis, soft drinks, |
20 | | and food that has been prepared for immediate consumption); |
21 | | and (ii) food prepared for immediate consumption and |
22 | | transferred incident to a sale of service subject to this Act |
23 | | or the Service Use Tax Act by an entity licensed under the |
24 | | Hospital Licensing Act, the Nursing Home Care Act, the |
25 | | Assisted Living and Shared Housing Act, the ID/DD Community |
26 | | Care Act, the MC/DD Act, the Specialized Mental Health |
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1 | | Rehabilitation Act of 2013, or the Child Care Act of 1969, or |
2 | | an entity that holds a permit issued pursuant to the Life Care |
3 | | Facilities Act. The return shall also include the amount of |
4 | | tax that would have been due on the items listed in the |
5 | | previous sentence but for the 0% rate imposed under Public Act |
6 | | 102-700 this amendatory Act of the 102nd General Assembly . |
7 | | On and after January 1, 2018, with respect to servicemen |
8 | | whose annual gross receipts average $20,000 or more, all |
9 | | returns required to be filed pursuant to this Act shall be |
10 | | filed electronically. Servicemen who demonstrate that they do |
11 | | not have access to the Internet or demonstrate hardship in |
12 | | filing electronically may petition the Department to waive the |
13 | | electronic filing requirement. |
14 | | The Department may require returns to be filed on a |
15 | | quarterly basis. If so required, a return for each calendar |
16 | | quarter shall be filed on or before the twentieth day of the |
17 | | calendar month following the end of such calendar quarter. The |
18 | | taxpayer shall also file a return with the Department for each |
19 | | of the first 2 two months of each calendar quarter, on or |
20 | | before the twentieth day of the following calendar month, |
21 | | stating: |
22 | | 1. The name of the seller; |
23 | | 2. The address of the principal place of business from |
24 | | which he engages in business as a serviceman in this |
25 | | State; |
26 | | 3. The total amount of taxable receipts received by |
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1 | | him during the preceding calendar month, including |
2 | | receipts from charge and time sales, but less all |
3 | | deductions allowed by law; |
4 | | 4. The amount of credit provided in Section 2d of this |
5 | | Act; |
6 | | 5. The amount of tax due; |
7 | | 5-5. The signature of the taxpayer; and |
8 | | 6. Such other reasonable information as the Department |
9 | | may require. |
10 | | Each serviceman required or authorized to collect the tax |
11 | | herein imposed on aviation fuel acquired as an incident to the |
12 | | purchase of a service in this State during the preceding |
13 | | calendar month shall, instead of reporting and paying tax as |
14 | | otherwise required by this Section, report and pay such tax on |
15 | | a separate aviation fuel tax return. The requirements related |
16 | | to the return shall be as otherwise provided in this Section. |
17 | | Notwithstanding any other provisions of this Act to the |
18 | | contrary, servicemen transferring aviation fuel incident to |
19 | | sales of service shall file all aviation fuel tax returns and |
20 | | shall make all aviation fuel tax payments by electronic means |
21 | | in the manner and form required by the Department. For |
22 | | purposes of this Section, "aviation fuel" means jet fuel and |
23 | | aviation gasoline. |
24 | | If a taxpayer fails to sign a return within 30 days after |
25 | | the proper notice and demand for signature by the Department, |
26 | | the return shall be considered valid and any amount shown to be |
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1 | | due on the return shall be deemed assessed. |
2 | | Notwithstanding any other provision of this Act to the |
3 | | contrary, servicemen subject to tax on cannabis shall file all |
4 | | cannabis tax returns and shall make all cannabis tax payments |
5 | | by electronic means in the manner and form required by the |
6 | | Department. |
7 | | Prior to October 1, 2003, and on and after September 1, |
8 | | 2004 a serviceman may accept a Manufacturer's Purchase Credit |
9 | | certification from a purchaser in satisfaction of Service Use |
10 | | Tax as provided in Section 3-70 of the Service Use Tax Act if |
11 | | the purchaser provides the appropriate documentation as |
12 | | required by Section 3-70 of the Service Use Tax Act. A |
13 | | Manufacturer's Purchase Credit certification, accepted prior |
14 | | to October 1, 2003 or on or after September 1, 2004 by a |
15 | | serviceman as provided in Section 3-70 of the Service Use Tax |
16 | | Act, may be used by that serviceman to satisfy Service |
17 | | Occupation Tax liability in the amount claimed in the |
18 | | certification, not to exceed 6.25% of the receipts subject to |
19 | | tax from a qualifying purchase. A Manufacturer's Purchase |
20 | | Credit reported on any original or amended return filed under |
21 | | this Act after October 20, 2003 for reporting periods prior to |
22 | | September 1, 2004 shall be disallowed. Manufacturer's Purchase |
23 | | Credit reported on annual returns due on or after January 1, |
24 | | 2005 will be disallowed for periods prior to September 1, |
25 | | 2004. No Manufacturer's Purchase Credit may be used after |
26 | | September 30, 2003 through August 31, 2004 to satisfy any tax |
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1 | | liability imposed under this Act, including any audit |
2 | | liability. |
3 | | Beginning on July 1, 2023 and through December 31, 2032, a |
4 | | serviceman may accept a Sustainable Aviation Fuel Purchase |
5 | | Credit certification from an air common carrier-purchaser in |
6 | | satisfaction of Service Use Tax as provided in Section 3-72 of |
7 | | the Service Use Tax Act if the purchaser provides the |
8 | | appropriate documentation as required by Section 3-72 of the |
9 | | Service Use Tax Act. A Sustainable Aviation Fuel Purchase |
10 | | Credit certification accepted by a serviceman in accordance |
11 | | with this paragraph may be used by that serviceman to satisfy |
12 | | service occupation tax liability (but not in satisfaction of |
13 | | penalty or interest) in the amount claimed in the |
14 | | certification, not to exceed 6.25% of the receipts subject to |
15 | | tax from a sale of aviation fuel. In addition, for a sale of |
16 | | aviation fuel to qualify to earn the Sustainable Aviation Fuel |
17 | | Purchase Credit, servicemen must retain in their books and |
18 | | records a certification from the producer of the aviation fuel |
19 | | that the aviation fuel sold by the serviceman and for which a |
20 | | sustainable aviation fuel purchase credit was earned meets the |
21 | | definition of sustainable aviation fuel under Section 3-72 of |
22 | | the Service Use Tax Act. The documentation must include detail |
23 | | sufficient for the Department to determine the number of |
24 | | gallons of sustainable aviation fuel sold. |
25 | | If the serviceman's average monthly tax liability to the |
26 | | Department does not exceed $200, the Department may authorize |
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1 | | his returns to be filed on a quarter annual basis, with the |
2 | | return for January, February , and March of a given year being |
3 | | due by April 20 of such year; with the return for April, May , |
4 | | and June of a given year being due by July 20 of such year; |
5 | | with the return for July, August , and September of a given year |
6 | | being due by October 20 of such year, and with the return for |
7 | | October, November , and December of a given year being due by |
8 | | January 20 of the following year. |
9 | | If the serviceman's average monthly tax liability to the |
10 | | Department does not exceed $50, the Department may authorize |
11 | | his returns to be filed on an annual basis, with the return for |
12 | | a given year being due by January 20 of the following year. |
13 | | Such quarter annual and annual returns, as to form and |
14 | | substance, shall be subject to the same requirements as |
15 | | monthly returns. |
16 | | Notwithstanding any other provision in this Act concerning |
17 | | the time within which a serviceman may file his return, in the |
18 | | case of any serviceman who ceases to engage in a kind of |
19 | | business which makes him responsible for filing returns under |
20 | | this Act, such serviceman shall file a final return under this |
21 | | Act with the Department not more than one 1 month after |
22 | | discontinuing such business. |
23 | | Beginning October 1, 1993, a taxpayer who has an average |
24 | | monthly tax liability of $150,000 or more shall make all |
25 | | payments required by rules of the Department by electronic |
26 | | funds transfer. Beginning October 1, 1994, a taxpayer who has |
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1 | | an average monthly tax liability of $100,000 or more shall |
2 | | make all payments required by rules of the Department by |
3 | | electronic funds transfer. Beginning October 1, 1995, a |
4 | | taxpayer who has an average monthly tax liability of $50,000 |
5 | | or more shall make all payments required by rules of the |
6 | | Department by electronic funds transfer. Beginning October 1, |
7 | | 2000, a taxpayer who has an annual tax liability of $200,000 or |
8 | | more shall make all payments required by rules of the |
9 | | Department by electronic funds transfer. The term "annual tax |
10 | | liability" shall be the sum of the taxpayer's liabilities |
11 | | under this Act, and under all other State and local occupation |
12 | | and use tax laws administered by the Department, for the |
13 | | immediately preceding calendar year. The term "average monthly |
14 | | tax liability" means the sum of the taxpayer's liabilities |
15 | | under this Act, and under all other State and local occupation |
16 | | and use tax laws administered by the Department, for the |
17 | | immediately preceding calendar year divided by 12. Beginning |
18 | | on October 1, 2002, a taxpayer who has a tax liability in the |
19 | | amount set forth in subsection (b) of Section 2505-210 of the |
20 | | Department of Revenue Law shall make all payments required by |
21 | | rules of the Department by electronic funds transfer. |
22 | | Before August 1 of each year beginning in 1993, the |
23 | | Department shall notify all taxpayers required to make |
24 | | payments by electronic funds transfer. All taxpayers required |
25 | | to make payments by electronic funds transfer shall make those |
26 | | payments for a minimum of one year beginning on October 1. |
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1 | | Any taxpayer not required to make payments by electronic |
2 | | funds transfer may make payments by electronic funds transfer |
3 | | with the permission of the Department. |
4 | | All taxpayers required to make payment by electronic funds |
5 | | transfer and any taxpayers authorized to voluntarily make |
6 | | payments by electronic funds transfer shall make those |
7 | | payments in the manner authorized by the Department. |
8 | | The Department shall adopt such rules as are necessary to |
9 | | effectuate a program of electronic funds transfer and the |
10 | | requirements of this Section. |
11 | | Where a serviceman collects the tax with respect to the |
12 | | selling price of tangible personal property which he sells and |
13 | | the purchaser thereafter returns such tangible personal |
14 | | property and the serviceman refunds the selling price thereof |
15 | | to the purchaser, such serviceman shall also refund, to the |
16 | | purchaser, the tax so collected from the purchaser. When |
17 | | filing his return for the period in which he refunds such tax |
18 | | to the purchaser, the serviceman may deduct the amount of the |
19 | | tax so refunded by him to the purchaser from any other Service |
20 | | Occupation Tax, Service Use Tax, Retailers' Occupation Tax , or |
21 | | Use Tax which such serviceman may be required to pay or remit |
22 | | to the Department, as shown by such return, provided that the |
23 | | amount of the tax to be deducted shall previously have been |
24 | | remitted to the Department by such serviceman. If the |
25 | | serviceman shall not previously have remitted the amount of |
26 | | such tax to the Department, he shall be entitled to no |
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1 | | deduction hereunder upon refunding such tax to the purchaser. |
2 | | If experience indicates such action to be practicable, the |
3 | | Department may prescribe and furnish a combination or joint |
4 | | return which will enable servicemen, who are required to file |
5 | | returns hereunder and also under the Retailers' Occupation Tax |
6 | | Act, the Use Tax Act , or the Service Use Tax Act, to furnish |
7 | | all the return information required by all said Acts on the one |
8 | | form. |
9 | | Where the serviceman has more than one business registered |
10 | | with the Department under separate registrations hereunder, |
11 | | such serviceman shall file separate returns for each |
12 | | registered business. |
13 | | Notwithstanding any provision of law to the contrary, |
14 | | beginning on the first day of the first month after the |
15 | | Arlington Megaproject is established under Division 22 of |
16 | | Article 10 of the Property Tax Code, all taxes collected under |
17 | | this Act from persons located within the Arlington Megaproject |
18 | | shall be deposited into the Arlington Megaproject |
19 | | Infrastructure Fund. |
20 | | Beginning January 1, 1990, each month the Department shall |
21 | | pay into the Local Government Tax Fund the revenue realized |
22 | | for the preceding month from the 1% tax imposed under this Act. |
23 | | Beginning January 1, 1990, each month the Department shall |
24 | | pay into the County and Mass Transit District Fund 4% of the |
25 | | revenue realized for the preceding month from the 6.25% |
26 | | general rate on sales of tangible personal property other than |
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1 | | aviation fuel sold on or after December 1, 2019. This |
2 | | exception for aviation fuel only applies for so long as the |
3 | | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. |
4 | | 47133 are binding on the State. |
5 | | Beginning August 1, 2000, each month the Department shall |
6 | | pay into the County and Mass Transit District Fund 20% of the |
7 | | net revenue realized for the preceding month from the 1.25% |
8 | | rate on the selling price of motor fuel and gasohol. |
9 | | Beginning January 1, 1990, each month the Department shall |
10 | | pay into the Local Government Tax Fund 16% of the revenue |
11 | | realized for the preceding month from the 6.25% general rate |
12 | | on transfers of tangible personal property other than aviation |
13 | | fuel sold on or after December 1, 2019. This exception for |
14 | | aviation fuel only applies for so long as the revenue use |
15 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
16 | | binding on the State. |
17 | | For aviation fuel sold on or after December 1, 2019, each |
18 | | month the Department shall pay into the State Aviation Program |
19 | | Fund 20% of the net revenue realized for the preceding month |
20 | | from the 6.25% general rate on the selling price of aviation |
21 | | fuel, less an amount estimated by the Department to be |
22 | | required for refunds of the 20% portion of the tax on aviation |
23 | | fuel under this Act, which amount shall be deposited into the |
24 | | Aviation Fuel Sales Tax Refund Fund. The Department shall only |
25 | | pay moneys into the State Aviation Program Fund and the |
26 | | Aviation Fuel Sales Tax Refund Fund under this Act for so long |
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1 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
2 | | U.S.C. 47133 are binding on the State. |
3 | | Beginning August 1, 2000, each month the Department shall |
4 | | pay into the Local Government Tax Fund 80% of the net revenue |
5 | | realized for the preceding month from the 1.25% rate on the |
6 | | selling price of motor fuel and gasohol. |
7 | | Beginning October 1, 2009, each month the Department shall |
8 | | pay into the Capital Projects Fund an amount that is equal to |
9 | | an amount estimated by the Department to represent 80% of the |
10 | | net revenue realized for the preceding month from the sale of |
11 | | candy, grooming and hygiene products, and soft drinks that had |
12 | | been taxed at a rate of 1% prior to September 1, 2009 but that |
13 | | are now taxed at 6.25%. |
14 | | Beginning July 1, 2013, each month the Department shall |
15 | | pay into the Underground Storage Tank Fund from the proceeds |
16 | | collected under this Act, the Use Tax Act, the Service Use Tax |
17 | | Act, and the Retailers' Occupation Tax Act an amount equal to |
18 | | the average monthly deficit in the Underground Storage Tank |
19 | | Fund during the prior year, as certified annually by the |
20 | | Illinois Environmental Protection Agency, but the total |
21 | | payment into the Underground Storage Tank Fund under this Act, |
22 | | the Use Tax Act, the Service Use Tax Act, and the Retailers' |
23 | | Occupation Tax Act shall not exceed $18,000,000 in any State |
24 | | fiscal year. As used in this paragraph, the "average monthly |
25 | | deficit" shall be equal to the difference between the average |
26 | | monthly claims for payment by the fund and the average monthly |
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1 | | revenues deposited into the fund, excluding payments made |
2 | | pursuant to this paragraph. |
3 | | Beginning July 1, 2015, of the remainder of the moneys |
4 | | received by the Department under the Use Tax Act, the Service |
5 | | Use Tax Act, this Act, and the Retailers' Occupation Tax Act, |
6 | | each month the Department shall deposit $500,000 into the |
7 | | State Crime Laboratory Fund. |
8 | | Of the remainder of the moneys received by the Department |
9 | | pursuant to this Act, (a) 1.75% thereof shall be paid into the |
10 | | Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on |
11 | | and after July 1, 1989, 3.8% thereof shall be paid into the |
12 | | Build Illinois Fund; provided, however, that if in any fiscal |
13 | | year the sum of (1) the aggregate of 2.2% or 3.8%, as the case |
14 | | may be, of the moneys received by the Department and required |
15 | | to be paid into the Build Illinois Fund pursuant to Section 3 |
16 | | of the Retailers' Occupation Tax Act, Section 9 of the Use Tax |
17 | | Act, Section 9 of the Service Use Tax Act, and Section 9 of the |
18 | | Service Occupation Tax Act, such Acts being hereinafter called |
19 | | the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case |
20 | | may be, of moneys being hereinafter called the "Tax Act |
21 | | Amount", and (2) the amount transferred to the Build Illinois |
22 | | Fund from the State and Local Sales Tax Reform Fund shall be |
23 | | less than the Annual Specified Amount (as defined in Section 3 |
24 | | of the Retailers' Occupation Tax Act), an amount equal to the |
25 | | difference shall be immediately paid into the Build Illinois |
26 | | Fund from other moneys received by the Department pursuant to |
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1 | | the Tax Acts; and further provided, that if on the last |
2 | | business day of any month the sum of (1) the Tax Act Amount |
3 | | required to be deposited into the Build Illinois Account in |
4 | | the Build Illinois Fund during such month and (2) the amount |
5 | | transferred during such month to the Build Illinois Fund from |
6 | | the State and Local Sales Tax Reform Fund shall have been less |
7 | | than 1/12 of the Annual Specified Amount, an amount equal to |
8 | | the difference shall be immediately paid into the Build |
9 | | Illinois Fund from other moneys received by the Department |
10 | | pursuant to the Tax Acts; and, further provided, that in no |
11 | | event shall the payments required under the preceding proviso |
12 | | result in aggregate payments into the Build Illinois Fund |
13 | | pursuant to this clause (b) for any fiscal year in excess of |
14 | | the greater of (i) the Tax Act Amount or (ii) the Annual |
15 | | Specified Amount for such fiscal year; and, further provided, |
16 | | that the amounts payable into the Build Illinois Fund under |
17 | | this clause (b) shall be payable only until such time as the |
18 | | aggregate amount on deposit under each trust indenture |
19 | | securing Bonds issued and outstanding pursuant to the Build |
20 | | Illinois Bond Act is sufficient, taking into account any |
21 | | future investment income, to fully provide, in accordance with |
22 | | such indenture, for the defeasance of or the payment of the |
23 | | principal of, premium, if any, and interest on the Bonds |
24 | | secured by such indenture and on any Bonds expected to be |
25 | | issued thereafter and all fees and costs payable with respect |
26 | | thereto, all as certified by the Director of the Bureau of the |
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1 | | Budget (now Governor's Office of Management and Budget). If on |
2 | | the last business day of any month in which Bonds are |
3 | | outstanding pursuant to the Build Illinois Bond Act, the |
4 | | aggregate of the moneys deposited in the Build Illinois Bond |
5 | | Account in the Build Illinois Fund in such month shall be less |
6 | | than the amount required to be transferred in such month from |
7 | | the Build Illinois Bond Account to the Build Illinois Bond |
8 | | Retirement and Interest Fund pursuant to Section 13 of the |
9 | | Build Illinois Bond Act, an amount equal to such deficiency |
10 | | shall be immediately paid from other moneys received by the |
11 | | Department pursuant to the Tax Acts to the Build Illinois |
12 | | Fund; provided, however, that any amounts paid to the Build |
13 | | Illinois Fund in any fiscal year pursuant to this sentence |
14 | | shall be deemed to constitute payments pursuant to clause (b) |
15 | | of the preceding sentence and shall reduce the amount |
16 | | otherwise payable for such fiscal year pursuant to clause (b) |
17 | | of the preceding sentence. The moneys received by the |
18 | | Department pursuant to this Act and required to be deposited |
19 | | into the Build Illinois Fund are subject to the pledge, claim |
20 | | and charge set forth in Section 12 of the Build Illinois Bond |
21 | | Act. |
22 | | Subject to payment of amounts into the Build Illinois Fund |
23 | | as provided in the preceding paragraph or in any amendment |
24 | | thereto hereafter enacted, the following specified monthly |
25 | | installment of the amount requested in the certificate of the |
26 | | Chairman of the Metropolitan Pier and Exposition Authority |
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1 | | provided under Section 8.25f of the State Finance Act, but not |
2 | | in excess of the sums designated as "Total Deposit", shall be |
3 | | deposited in the aggregate from collections under Section 9 of |
4 | | the Use Tax Act, Section 9 of the Service Use Tax Act, Section |
5 | | 9 of the Service Occupation Tax Act, and Section 3 of the |
6 | | Retailers' Occupation Tax Act into the McCormick Place |
7 | | Expansion Project Fund in the specified fiscal years. |
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8 | | Fiscal Year | | Total Deposit | |
9 | | 1993 | | $0 | |
10 | | 1994 | | 53,000,000 | |
11 | | 1995 | | 58,000,000 | |
12 | | 1996 | | 61,000,000 | |
13 | | 1997 | | 64,000,000 | |
14 | | 1998 | | 68,000,000 | |
15 | | 1999 | | 71,000,000 | |
16 | | 2000 | | 75,000,000 | |
17 | | 2001 | | 80,000,000 | |
18 | | 2002 | | 93,000,000 | |
19 | | 2003 | | 99,000,000 | |
20 | | 2004 | | 103,000,000 | |
21 | | 2005 | | 108,000,000 | |
22 | | 2006 | | 113,000,000 | |
23 | | 2007 | | 119,000,000 | |
24 | | 2008 | | 126,000,000 | |
25 | | 2009 | | 132,000,000 | |
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1 | | 2010 | | 139,000,000 | |
2 | | 2011 | | 146,000,000 | |
3 | | 2012 | | 153,000,000 | |
4 | | 2013 | | 161,000,000 | |
5 | | 2014 | | 170,000,000 | |
6 | | 2015 | | 179,000,000 | |
7 | | 2016 | | 189,000,000 | |
8 | | 2017 | | 199,000,000 | |
9 | | 2018 | | 210,000,000 | |
10 | | 2019 | | 221,000,000 | |
11 | | 2020 | | 233,000,000 | |
12 | | 2021 | | 300,000,000 | |
13 | | 2022 | | 300,000,000 | |
14 | | 2023 | | 300,000,000 | |
15 | | 2024 | | 300,000,000 | |
16 | | 2025 | | 300,000,000 | |
17 | | 2026 | | 300,000,000 | |
18 | | 2027 | | 375,000,000 | |
19 | | 2028 | | 375,000,000 | |
20 | | 2029 | | 375,000,000 | |
21 | | 2030 | | 375,000,000 | |
22 | | 2031 | | 375,000,000 | |
23 | | 2032 | | 375,000,000 | |
24 | | 2033 | | 375,000,000 | |
25 | | 2034 | | 375,000,000 | |
26 | | 2035 | | 375,000,000 | |
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1 | | 2036 | | 450,000,000 | |
2 | | and | | | |
3 | | each fiscal year | | | |
4 | | thereafter that bonds | | | |
5 | | are outstanding under | | | |
6 | | Section 13.2 of the | | | |
7 | | Metropolitan Pier and | | | |
8 | | Exposition Authority Act, | | | |
9 | | but not after fiscal year 2060. | | |
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10 | | Beginning July 20, 1993 and in each month of each fiscal |
11 | | year thereafter, one-eighth of the amount requested in the |
12 | | certificate of the Chairman of the Metropolitan Pier and |
13 | | Exposition Authority for that fiscal year, less the amount |
14 | | deposited into the McCormick Place Expansion Project Fund by |
15 | | the State Treasurer in the respective month under subsection |
16 | | (g) of Section 13 of the Metropolitan Pier and Exposition |
17 | | Authority Act, plus cumulative deficiencies in the deposits |
18 | | required under this Section for previous months and years, |
19 | | shall be deposited into the McCormick Place Expansion Project |
20 | | Fund, until the full amount requested for the fiscal year, but |
21 | | not in excess of the amount specified above as "Total |
22 | | Deposit", has been deposited. |
23 | | Subject to payment of amounts into the Capital Projects |
24 | | Fund, the Build Illinois Fund, and the McCormick Place |
25 | | Expansion Project Fund pursuant to the preceding paragraphs or |
26 | | in any amendments thereto hereafter enacted, for aviation fuel |
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1 | | sold on or after December 1, 2019, the Department shall each |
2 | | month deposit into the Aviation Fuel Sales Tax Refund Fund an |
3 | | amount estimated by the Department to be required for refunds |
4 | | of the 80% portion of the tax on aviation fuel under this Act. |
5 | | The Department shall only deposit moneys into the Aviation |
6 | | Fuel Sales Tax Refund Fund under this paragraph for so long as |
7 | | the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
8 | | U.S.C. 47133 are binding on the State. |
9 | | Subject to payment of amounts into the Build Illinois Fund |
10 | | and the McCormick Place Expansion Project Fund pursuant to the |
11 | | preceding paragraphs or in any amendments thereto hereafter |
12 | | enacted, beginning July 1, 1993 and ending on September 30, |
13 | | 2013, the Department shall each month pay into the Illinois |
14 | | Tax Increment Fund 0.27% of 80% of the net revenue realized for |
15 | | the preceding month from the 6.25% general rate on the selling |
16 | | price of tangible personal property. |
17 | | Subject to payment of amounts into the Build Illinois |
18 | | Fund, the McCormick Place Expansion Project Fund, and the |
19 | | Illinois Tax Increment Fund pursuant to the preceding |
20 | | paragraphs or in any amendments to this Section hereafter |
21 | | enacted, beginning on the first day of the first calendar |
22 | | month to occur on or after August 26, 2014 (the effective date |
23 | | of Public Act 98-1098), each month, from the collections made |
24 | | under Section 9 of the Use Tax Act, Section 9 of the Service |
25 | | Use Tax Act, Section 9 of the Service Occupation Tax Act, and |
26 | | Section 3 of the Retailers' Occupation Tax Act, the Department |
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1 | | shall pay into the Tax Compliance and Administration Fund, to |
2 | | be used, subject to appropriation, to fund additional auditors |
3 | | and compliance personnel at the Department of Revenue, an |
4 | | amount equal to 1/12 of 5% of 80% of the cash receipts |
5 | | collected during the preceding fiscal year by the Audit Bureau |
6 | | of the Department under the Use Tax Act, the Service Use Tax |
7 | | Act, the Service Occupation Tax Act, the Retailers' Occupation |
8 | | Tax Act, and associated local occupation and use taxes |
9 | | administered by the Department. |
10 | | Subject to payments of amounts into the Build Illinois |
11 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
12 | | Tax Increment Fund, and the Tax Compliance and Administration |
13 | | Fund as provided in this Section, beginning on July 1, 2018 the |
14 | | Department shall pay each month into the Downstate Public |
15 | | Transportation Fund the moneys required to be so paid under |
16 | | Section 2-3 of the Downstate Public Transportation Act. |
17 | | Subject to successful execution and delivery of a |
18 | | public-private agreement between the public agency and private |
19 | | entity and completion of the civic build, beginning on July 1, |
20 | | 2023, of the remainder of the moneys received by the |
21 | | Department under the Use Tax Act, the Service Use Tax Act, the |
22 | | Service Occupation Tax Act, and this Act, the Department shall |
23 | | deposit the following specified deposits in the aggregate from |
24 | | collections under the Use Tax Act, the Service Use Tax Act, the |
25 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
26 | | Act, as required under Section 8.25g of the State Finance Act |
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1 | | for distribution consistent with the Public-Private |
2 | | Partnership for Civic and Transit Infrastructure Project Act. |
3 | | The moneys received by the Department pursuant to this Act and |
4 | | required to be deposited into the Civic and Transit |
5 | | Infrastructure Fund are subject to the pledge, claim and |
6 | | charge set forth in Section 25-55 of the Public-Private |
7 | | Partnership for Civic and Transit Infrastructure Project Act. |
8 | | As used in this paragraph, "civic build", "private entity", |
9 | | "public-private agreement", and "public agency" have the |
10 | | meanings provided in Section 25-10 of the Public-Private |
11 | | Partnership for Civic and Transit Infrastructure Project Act. |
12 | | Fiscal Year ............................Total Deposit |
13 | | 2024 ....................................$200,000,000 |
14 | | 2025 ....................................$206,000,000 |
15 | | 2026 ....................................$212,200,000 |
16 | | 2027 ....................................$218,500,000 |
17 | | 2028 ....................................$225,100,000 |
18 | | 2029 ....................................$288,700,000 |
19 | | 2030 ....................................$298,900,000 |
20 | | 2031 ....................................$309,300,000 |
21 | | 2032 ....................................$320,100,000 |
22 | | 2033 ....................................$331,200,000 |
23 | | 2034 ....................................$341,200,000 |
24 | | 2035 ....................................$351,400,000 |
25 | | 2036 ....................................$361,900,000 |
26 | | 2037 ....................................$372,800,000 |
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1 | | 2038 ....................................$384,000,000 |
2 | | 2039 ....................................$395,500,000 |
3 | | 2040 ....................................$407,400,000 |
4 | | 2041 ....................................$419,600,000 |
5 | | 2042 ....................................$432,200,000 |
6 | | 2043 ....................................$445,100,000 |
7 | | Beginning July 1, 2021 and until July 1, 2022, subject to |
8 | | the payment of amounts into the County and Mass Transit |
9 | | District Fund, the Local Government Tax Fund, the Build |
10 | | Illinois Fund, the McCormick Place Expansion Project Fund, the |
11 | | Illinois Tax Increment Fund, and the Tax Compliance and |
12 | | Administration Fund as provided in this Section, the |
13 | | Department shall pay each month into the Road Fund the amount |
14 | | estimated to represent 16% of the net revenue realized from |
15 | | the taxes imposed on motor fuel and gasohol. Beginning July 1, |
16 | | 2022 and until July 1, 2023, subject to the payment of amounts |
17 | | into the County and Mass Transit District Fund, the Local |
18 | | Government Tax Fund, the Build Illinois Fund, the McCormick |
19 | | Place Expansion Project Fund, the Illinois Tax Increment Fund, |
20 | | and the Tax Compliance and Administration Fund as provided in |
21 | | this Section, the Department shall pay each month into the |
22 | | Road Fund the amount estimated to represent 32% of the net |
23 | | revenue realized from the taxes imposed on motor fuel and |
24 | | gasohol. Beginning July 1, 2023 and until July 1, 2024, |
25 | | subject to the payment of amounts into the County and Mass |
26 | | Transit District Fund, the Local Government Tax Fund, the |
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1 | | Build Illinois Fund, the McCormick Place Expansion Project |
2 | | Fund, the Illinois Tax Increment Fund, and the Tax Compliance |
3 | | and Administration Fund as provided in this Section, the |
4 | | Department shall pay each month into the Road Fund the amount |
5 | | estimated to represent 48% of the net revenue realized from |
6 | | the taxes imposed on motor fuel and gasohol. Beginning July 1, |
7 | | 2024 and until July 1, 2025, subject to the payment of amounts |
8 | | into the County and Mass Transit District Fund, the Local |
9 | | Government Tax Fund, the Build Illinois Fund, the McCormick |
10 | | Place Expansion Project Fund, the Illinois Tax Increment Fund, |
11 | | and the Tax Compliance and Administration Fund as provided in |
12 | | this Section, the Department shall pay each month into the |
13 | | Road Fund the amount estimated to represent 64% of the net |
14 | | revenue realized from the taxes imposed on motor fuel and |
15 | | gasohol. Beginning on July 1, 2025, subject to the payment of |
16 | | amounts into the County and Mass Transit District Fund, the |
17 | | Local Government Tax Fund, the Build Illinois Fund, the |
18 | | McCormick Place Expansion Project Fund, the Illinois Tax |
19 | | Increment Fund, and the Tax Compliance and Administration Fund |
20 | | as provided in this Section, the Department shall pay each |
21 | | month into the Road Fund the amount estimated to represent 80% |
22 | | of the net revenue realized from the taxes imposed on motor |
23 | | fuel and gasohol. As used in this paragraph "motor fuel" has |
24 | | the meaning given to that term in Section 1.1 of the Motor Fuel |
25 | | Tax Law, and "gasohol" has the meaning given to that term in |
26 | | Section 3-40 of the Use Tax Act. |
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1 | | Of the remainder of the moneys received by the Department |
2 | | pursuant to this Act, 75% shall be paid into the General |
3 | | Revenue Fund of the State treasury Treasury and 25% shall be |
4 | | reserved in a special account and used only for the transfer to |
5 | | the Common School Fund as part of the monthly transfer from the |
6 | | General Revenue Fund in accordance with Section 8a of the |
7 | | State Finance Act. |
8 | | The Department may, upon separate written notice to a |
9 | | taxpayer, require the taxpayer to prepare and file with the |
10 | | Department on a form prescribed by the Department within not |
11 | | less than 60 days after receipt of the notice an annual |
12 | | information return for the tax year specified in the notice. |
13 | | Such annual return to the Department shall include a statement |
14 | | of gross receipts as shown by the taxpayer's last federal |
15 | | Federal income tax return. If the total receipts of the |
16 | | business as reported in the federal Federal income tax return |
17 | | do not agree with the gross receipts reported to the |
18 | | Department of Revenue for the same period, the taxpayer shall |
19 | | attach to his annual return a schedule showing a |
20 | | reconciliation of the 2 amounts and the reasons for the |
21 | | difference. The taxpayer's annual return to the Department |
22 | | shall also disclose the cost of goods sold by the taxpayer |
23 | | during the year covered by such return, opening and closing |
24 | | inventories of such goods for such year, cost of goods used |
25 | | from stock or taken from stock and given away by the taxpayer |
26 | | during such year, pay roll information of the taxpayer's |
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1 | | business during such year and any additional reasonable |
2 | | information which the Department deems would be helpful in |
3 | | determining the accuracy of the monthly, quarterly or annual |
4 | | returns filed by such taxpayer as hereinbefore provided for in |
5 | | this Section. |
6 | | If the annual information return required by this Section |
7 | | is not filed when and as required, the taxpayer shall be liable |
8 | | as follows: |
9 | | (i) Until January 1, 1994, the taxpayer shall be |
10 | | liable for a penalty equal to 1/6 of 1% of the tax due from |
11 | | such taxpayer under this Act during the period to be |
12 | | covered by the annual return for each month or fraction of |
13 | | a month until such return is filed as required, the |
14 | | penalty to be assessed and collected in the same manner as |
15 | | any other penalty provided for in this Act. |
16 | | (ii) On and after January 1, 1994, the taxpayer shall |
17 | | be liable for a penalty as described in Section 3-4 of the |
18 | | Uniform Penalty and Interest Act. |
19 | | The chief executive officer, proprietor, owner , or highest |
20 | | ranking manager shall sign the annual return to certify the |
21 | | accuracy of the information contained therein. Any person who |
22 | | willfully signs the annual return containing false or |
23 | | inaccurate information shall be guilty of perjury and punished |
24 | | accordingly. The annual return form prescribed by the |
25 | | Department shall include a warning that the person signing the |
26 | | return may be liable for perjury. |
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1 | | The foregoing portion of this Section concerning the |
2 | | filing of an annual information return shall not apply to a |
3 | | serviceman who is not required to file an income tax return |
4 | | with the United States Government. |
5 | | As soon as possible after the first day of each month, upon |
6 | | certification of the Department of Revenue, the Comptroller |
7 | | shall order transferred and the Treasurer shall transfer from |
8 | | the General Revenue Fund to the Motor Fuel Tax Fund an amount |
9 | | equal to 1.7% of 80% of the net revenue realized under this Act |
10 | | for the second preceding month. Beginning April 1, 2000, this |
11 | | transfer is no longer required and shall not be made. |
12 | | Net revenue realized for a month shall be the revenue |
13 | | collected by the State pursuant to this Act, less the amount |
14 | | paid out during that month as refunds to taxpayers for |
15 | | overpayment of liability. |
16 | | For greater simplicity of administration, it shall be |
17 | | permissible for manufacturers, importers and wholesalers whose |
18 | | products are sold by numerous servicemen in Illinois, and who |
19 | | wish to do so, to assume the responsibility for accounting and |
20 | | paying to the Department all tax accruing under this Act with |
21 | | respect to such sales, if the servicemen who are affected do |
22 | | not make written objection to the Department to this |
23 | | arrangement. |
24 | | (Source: P.A. 102-700, eff. 4-19-22; 103-9, eff. 6-7-23; |
25 | | 103-363, eff. 7-28-23; revised 9-25-23.) |
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1 | | Section 920. ***ADDITIONAL INFORMATION*** is amended by |
2 | | changing Section 3 ***PLACE IN TEXT BELOW*** |
3 | | ***ADDITIONAL INFORMATION*** is amended by changing Section |
4 | | 2-5 ***PLACE IN TEXT BELOW*** |
5 | | The Retailers' Occupation Tax Act is amended by changing |
6 | | Sections 2-5 and 3 as follows: |
7 | | (35 ILCS 120/2-5) |
8 | | Sec. 2-5. Exemptions. Gross receipts from proceeds from |
9 | | the sale of the following tangible personal property are |
10 | | exempt from the tax imposed by this Act: |
11 | | (1) Farm chemicals. |
12 | | (2) Farm machinery and equipment, both new and used, |
13 | | including that manufactured on special order, certified by |
14 | | the purchaser to be used primarily for production |
15 | | agriculture or State or federal agricultural programs, |
16 | | including individual replacement parts for the machinery |
17 | | and equipment, including machinery and equipment purchased |
18 | | for lease, and including implements of husbandry defined |
19 | | in Section 1-130 of the Illinois Vehicle Code, farm |
20 | | machinery and agricultural chemical and fertilizer |
21 | | spreaders, and nurse wagons required to be registered |
22 | | under Section 3-809 of the Illinois Vehicle Code, but |
23 | | excluding other motor vehicles required to be registered |
24 | | under the Illinois Vehicle Code. Horticultural polyhouses |
25 | | or hoop houses used for propagating, growing, or |
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1 | | overwintering plants shall be considered farm machinery |
2 | | and equipment under this item (2). Agricultural chemical |
3 | | tender tanks and dry boxes shall include units sold |
4 | | separately from a motor vehicle required to be licensed |
5 | | and units sold mounted on a motor vehicle required to be |
6 | | licensed, if the selling price of the tender is separately |
7 | | stated. |
8 | | Farm machinery and equipment shall include precision |
9 | | farming equipment that is installed or purchased to be |
10 | | installed on farm machinery and equipment including, but |
11 | | not limited to, tractors, harvesters, sprayers, planters, |
12 | | seeders, or spreaders. Precision farming equipment |
13 | | includes, but is not limited to, soil testing sensors, |
14 | | computers, monitors, software, global positioning and |
15 | | mapping systems, and other such equipment. |
16 | | Farm machinery and equipment also includes computers, |
17 | | sensors, software, and related equipment used primarily in |
18 | | the computer-assisted operation of production agriculture |
19 | | facilities, equipment, and activities such as, but not |
20 | | limited to, the collection, monitoring, and correlation of |
21 | | animal and crop data for the purpose of formulating animal |
22 | | diets and agricultural chemicals. |
23 | | Beginning on January 1, 2024, farm machinery and |
24 | | equipment also includes electrical power generation |
25 | | equipment used primarily for production agriculture. |
26 | | This item (2) is exempt from the provisions of Section |
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1 | | 2-70. |
2 | | (3) Until July 1, 2003, distillation machinery and |
3 | | equipment, sold as a unit or kit, assembled or installed |
4 | | by the retailer, certified by the user to be used only for |
5 | | the production of ethyl alcohol that will be used for |
6 | | consumption as motor fuel or as a component of motor fuel |
7 | | for the personal use of the user, and not subject to sale |
8 | | or resale. |
9 | | (4) Until July 1, 2003 and beginning again September |
10 | | 1, 2004 through August 30, 2014, graphic arts machinery |
11 | | and equipment, including repair and replacement parts, |
12 | | both new and used, and including that manufactured on |
13 | | special order or purchased for lease, certified by the |
14 | | purchaser to be used primarily for graphic arts |
15 | | production. Equipment includes chemicals or chemicals |
16 | | acting as catalysts but only if the chemicals or chemicals |
17 | | acting as catalysts effect a direct and immediate change |
18 | | upon a graphic arts product. Beginning on July 1, 2017, |
19 | | graphic arts machinery and equipment is included in the |
20 | | manufacturing and assembling machinery and equipment |
21 | | exemption under paragraph (14). |
22 | | (5) A motor vehicle that is used for automobile |
23 | | renting, as defined in the Automobile Renting Occupation |
24 | | and Use Tax Act. This paragraph is exempt from the |
25 | | provisions of Section 2-70. |
26 | | (6) Personal property sold by a teacher-sponsored |
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1 | | student organization affiliated with an elementary or |
2 | | secondary school located in Illinois. |
3 | | (7) Until July 1, 2003, proceeds of that portion of |
4 | | the selling price of a passenger car the sale of which is |
5 | | subject to the Replacement Vehicle Tax. |
6 | | (8) Personal property sold to an Illinois county fair |
7 | | association for use in conducting, operating, or promoting |
8 | | the county fair. |
9 | | (9) Personal property sold to a not-for-profit arts or |
10 | | cultural organization that establishes, by proof required |
11 | | by the Department by rule, that it has received an |
12 | | exemption under Section 501(c)(3) of the Internal Revenue |
13 | | Code and that is organized and operated primarily for the |
14 | | presentation or support of arts or cultural programming, |
15 | | activities, or services. These organizations include, but |
16 | | are not limited to, music and dramatic arts organizations |
17 | | such as symphony orchestras and theatrical groups, arts |
18 | | and cultural service organizations, local arts councils, |
19 | | visual arts organizations, and media arts organizations. |
20 | | On and after July 1, 2001 (the effective date of Public Act |
21 | | 92-35), however, an entity otherwise eligible for this |
22 | | exemption shall not make tax-free purchases unless it has |
23 | | an active identification number issued by the Department. |
24 | | (10) Personal property sold by a corporation, society, |
25 | | association, foundation, institution, or organization, |
26 | | other than a limited liability company, that is organized |
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1 | | and operated as a not-for-profit service enterprise for |
2 | | the benefit of persons 65 years of age or older if the |
3 | | personal property was not purchased by the enterprise for |
4 | | the purpose of resale by the enterprise. |
5 | | (11) Except as otherwise provided in this Section, |
6 | | personal property sold to a governmental body, to a |
7 | | corporation, society, association, foundation, or |
8 | | institution organized and operated exclusively for |
9 | | charitable, religious, or educational purposes, or to a |
10 | | not-for-profit corporation, society, association, |
11 | | foundation, institution, or organization that has no |
12 | | compensated officers or employees and that is organized |
13 | | and operated primarily for the recreation of persons 55 |
14 | | years of age or older. A limited liability company may |
15 | | qualify for the exemption under this paragraph only if the |
16 | | limited liability company is organized and operated |
17 | | exclusively for educational purposes. On and after July 1, |
18 | | 1987, however, no entity otherwise eligible for this |
19 | | exemption shall make tax-free purchases unless it has an |
20 | | active identification number issued by the Department. |
21 | | (12) (Blank). |
22 | | (12-5) On and after July 1, 2003 and through June 30, |
23 | | 2004, motor vehicles of the second division with a gross |
24 | | vehicle weight in excess of 8,000 pounds that are subject |
25 | | to the commercial distribution fee imposed under Section |
26 | | 3-815.1 of the Illinois Vehicle Code. Beginning on July 1, |
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1 | | 2004 and through June 30, 2005, the use in this State of |
2 | | motor vehicles of the second division: (i) with a gross |
3 | | vehicle weight rating in excess of 8,000 pounds; (ii) that |
4 | | are subject to the commercial distribution fee imposed |
5 | | under Section 3-815.1 of the Illinois Vehicle Code; and |
6 | | (iii) that are primarily used for commercial purposes. |
7 | | Through June 30, 2005, this exemption applies to repair |
8 | | and replacement parts added after the initial purchase of |
9 | | such a motor vehicle if that motor vehicle is used in a |
10 | | manner that would qualify for the rolling stock exemption |
11 | | otherwise provided for in this Act. For purposes of this |
12 | | paragraph, "used for commercial purposes" means the |
13 | | transportation of persons or property in furtherance of |
14 | | any commercial or industrial enterprise whether for-hire |
15 | | or not. |
16 | | (13) Proceeds from sales to owners, lessors, or |
17 | | shippers of tangible personal property that is utilized by |
18 | | interstate carriers for hire for use as rolling stock |
19 | | moving in interstate commerce and equipment operated by a |
20 | | telecommunications provider, licensed as a common carrier |
21 | | by the Federal Communications Commission, which is |
22 | | permanently installed in or affixed to aircraft moving in |
23 | | interstate commerce. |
24 | | (14) Machinery and equipment that will be used by the |
25 | | purchaser, or a lessee of the purchaser, primarily in the |
26 | | process of manufacturing or assembling tangible personal |
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1 | | property for wholesale or retail sale or lease, whether |
2 | | the sale or lease is made directly by the manufacturer or |
3 | | by some other person, whether the materials used in the |
4 | | process are owned by the manufacturer or some other |
5 | | person, or whether the sale or lease is made apart from or |
6 | | as an incident to the seller's engaging in the service |
7 | | occupation of producing machines, tools, dies, jigs, |
8 | | patterns, gauges, or other similar items of no commercial |
9 | | value on special order for a particular purchaser. The |
10 | | exemption provided by this paragraph (14) does not include |
11 | | machinery and equipment used in (i) the generation of |
12 | | electricity for wholesale or retail sale; (ii) the |
13 | | generation or treatment of natural or artificial gas for |
14 | | wholesale or retail sale that is delivered to customers |
15 | | through pipes, pipelines, or mains; or (iii) the treatment |
16 | | of water for wholesale or retail sale that is delivered to |
17 | | customers through pipes, pipelines, or mains. The |
18 | | provisions of Public Act 98-583 are declaratory of |
19 | | existing law as to the meaning and scope of this |
20 | | exemption. Beginning on July 1, 2017, the exemption |
21 | | provided by this paragraph (14) includes, but is not |
22 | | limited to, graphic arts machinery and equipment, as |
23 | | defined in paragraph (4) of this Section. |
24 | | (15) Proceeds of mandatory service charges separately |
25 | | stated on customers' bills for purchase and consumption of |
26 | | food and beverages, to the extent that the proceeds of the |
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1 | | service charge are in fact turned over as tips or as a |
2 | | substitute for tips to the employees who participate |
3 | | directly in preparing, serving, hosting or cleaning up the |
4 | | food or beverage function with respect to which the |
5 | | service charge is imposed. |
6 | | (16) Tangible personal property sold to a purchaser if |
7 | | the purchaser is exempt from use tax by operation of |
8 | | federal law. This paragraph is exempt from the provisions |
9 | | of Section 2-70. |
10 | | (17) Tangible personal property sold to a common |
11 | | carrier by rail or motor that receives the physical |
12 | | possession of the property in Illinois and that transports |
13 | | the property, or shares with another common carrier in the |
14 | | transportation of the property, out of Illinois on a |
15 | | standard uniform bill of lading showing the seller of the |
16 | | property as the shipper or consignor of the property to a |
17 | | destination outside Illinois, for use outside Illinois. |
18 | | (18) Legal tender, currency, medallions, or gold or |
19 | | silver coinage issued by the State of Illinois, the |
20 | | government of the United States of America, or the |
21 | | government of any foreign country, and bullion. |
22 | | (19) Until July 1, 2003, oil field exploration, |
23 | | drilling, and production equipment, including (i) rigs and |
24 | | parts of rigs, rotary rigs, cable tool rigs, and workover |
25 | | rigs, (ii) pipe and tubular goods, including casing and |
26 | | drill strings, (iii) pumps and pump-jack units, (iv) |
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1 | | storage tanks and flow lines, (v) any individual |
2 | | replacement part for oil field exploration, drilling, and |
3 | | production equipment, and (vi) machinery and equipment |
4 | | purchased for lease; but excluding motor vehicles required |
5 | | to be registered under the Illinois Vehicle Code. |
6 | | (20) Photoprocessing machinery and equipment, |
7 | | including repair and replacement parts, both new and used, |
8 | | including that manufactured on special order, certified by |
9 | | the purchaser to be used primarily for photoprocessing, |
10 | | and including photoprocessing machinery and equipment |
11 | | purchased for lease. |
12 | | (21) Until July 1, 2028, coal and aggregate |
13 | | exploration, mining, off-highway hauling, processing, |
14 | | maintenance, and reclamation equipment, including |
15 | | replacement parts and equipment, and including equipment |
16 | | purchased for lease, but excluding motor vehicles required |
17 | | to be registered under the Illinois Vehicle Code. The |
18 | | changes made to this Section by Public Act 97-767 apply on |
19 | | and after July 1, 2003, but no claim for credit or refund |
20 | | is allowed on or after August 16, 2013 (the effective date |
21 | | of Public Act 98-456) for such taxes paid during the |
22 | | period beginning July 1, 2003 and ending on August 16, |
23 | | 2013 (the effective date of Public Act 98-456). |
24 | | (22) Until June 30, 2013, fuel and petroleum products |
25 | | sold to or used by an air carrier, certified by the carrier |
26 | | to be used for consumption, shipment, or storage in the |
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1 | | conduct of its business as an air common carrier, for a |
2 | | flight destined for or returning from a location or |
3 | | locations outside the United States without regard to |
4 | | previous or subsequent domestic stopovers. |
5 | | Beginning July 1, 2013, fuel and petroleum products |
6 | | sold to or used by an air carrier, certified by the carrier |
7 | | to be used for consumption, shipment, or storage in the |
8 | | conduct of its business as an air common carrier, for a |
9 | | flight that (i) is engaged in foreign trade or is engaged |
10 | | in trade between the United States and any of its |
11 | | possessions and (ii) transports at least one individual or |
12 | | package for hire from the city of origination to the city |
13 | | of final destination on the same aircraft, without regard |
14 | | to a change in the flight number of that aircraft. |
15 | | (23) A transaction in which the purchase order is |
16 | | received by a florist who is located outside Illinois, but |
17 | | who has a florist located in Illinois deliver the property |
18 | | to the purchaser or the purchaser's donee in Illinois. |
19 | | (24) Fuel consumed or used in the operation of ships, |
20 | | barges, or vessels that are used primarily in or for the |
21 | | transportation of property or the conveyance of persons |
22 | | for hire on rivers bordering on this State if the fuel is |
23 | | delivered by the seller to the purchaser's barge, ship, or |
24 | | vessel while it is afloat upon that bordering river. |
25 | | (25) Except as provided in item (25-5) of this |
26 | | Section, a motor vehicle sold in this State to a |
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1 | | nonresident even though the motor vehicle is delivered to |
2 | | the nonresident in this State, if the motor vehicle is not |
3 | | to be titled in this State, and if a drive-away permit is |
4 | | issued to the motor vehicle as provided in Section 3-603 |
5 | | of the Illinois Vehicle Code or if the nonresident |
6 | | purchaser has vehicle registration plates to transfer to |
7 | | the motor vehicle upon returning to his or her home state. |
8 | | The issuance of the drive-away permit or having the |
9 | | out-of-state registration plates to be transferred is |
10 | | prima facie evidence that the motor vehicle will not be |
11 | | titled in this State. |
12 | | (25-5) The exemption under item (25) does not apply if |
13 | | the state in which the motor vehicle will be titled does |
14 | | not allow a reciprocal exemption for a motor vehicle sold |
15 | | and delivered in that state to an Illinois resident but |
16 | | titled in Illinois. The tax collected under this Act on |
17 | | the sale of a motor vehicle in this State to a resident of |
18 | | another state that does not allow a reciprocal exemption |
19 | | shall be imposed at a rate equal to the state's rate of tax |
20 | | on taxable property in the state in which the purchaser is |
21 | | a resident, except that the tax shall not exceed the tax |
22 | | that would otherwise be imposed under this Act. At the |
23 | | time of the sale, the purchaser shall execute a statement, |
24 | | signed under penalty of perjury, of his or her intent to |
25 | | title the vehicle in the state in which the purchaser is a |
26 | | resident within 30 days after the sale and of the fact of |
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1 | | the payment to the State of Illinois of tax in an amount |
2 | | equivalent to the state's rate of tax on taxable property |
3 | | in his or her state of residence and shall submit the |
4 | | statement to the appropriate tax collection agency in his |
5 | | or her state of residence. In addition, the retailer must |
6 | | retain a signed copy of the statement in his or her |
7 | | records. Nothing in this item shall be construed to |
8 | | require the removal of the vehicle from this state |
9 | | following the filing of an intent to title the vehicle in |
10 | | the purchaser's state of residence if the purchaser titles |
11 | | the vehicle in his or her state of residence within 30 days |
12 | | after the date of sale. The tax collected under this Act in |
13 | | accordance with this item (25-5) shall be proportionately |
14 | | distributed as if the tax were collected at the 6.25% |
15 | | general rate imposed under this Act. |
16 | | (25-7) Beginning on July 1, 2007, no tax is imposed |
17 | | under this Act on the sale of an aircraft, as defined in |
18 | | Section 3 of the Illinois Aeronautics Act, if all of the |
19 | | following conditions are met: |
20 | | (1) the aircraft leaves this State within 15 days |
21 | | after the later of either the issuance of the final |
22 | | billing for the sale of the aircraft, or the |
23 | | authorized approval for return to service, completion |
24 | | of the maintenance record entry, and completion of the |
25 | | test flight and ground test for inspection, as |
26 | | required by 14 CFR 91.407; |
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1 | | (2) the aircraft is not based or registered in |
2 | | this State after the sale of the aircraft; and |
3 | | (3) the seller retains in his or her books and |
4 | | records and provides to the Department a signed and |
5 | | dated certification from the purchaser, on a form |
6 | | prescribed by the Department, certifying that the |
7 | | requirements of this item (25-7) are met. The |
8 | | certificate must also include the name and address of |
9 | | the purchaser, the address of the location where the |
10 | | aircraft is to be titled or registered, the address of |
11 | | the primary physical location of the aircraft, and |
12 | | other information that the Department may reasonably |
13 | | require. |
14 | | For purposes of this item (25-7): |
15 | | "Based in this State" means hangared, stored, or |
16 | | otherwise used, excluding post-sale customizations as |
17 | | defined in this Section, for 10 or more days in each |
18 | | 12-month period immediately following the date of the sale |
19 | | of the aircraft. |
20 | | "Registered in this State" means an aircraft |
21 | | registered with the Department of Transportation, |
22 | | Aeronautics Division, or titled or registered with the |
23 | | Federal Aviation Administration to an address located in |
24 | | this State. |
25 | | This paragraph (25-7) is exempt from the provisions of |
26 | | Section 2-70. |
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1 | | (26) Semen used for artificial insemination of |
2 | | livestock for direct agricultural production. |
3 | | (27) Horses, or interests in horses, registered with |
4 | | and meeting the requirements of any of the Arabian Horse |
5 | | Club Registry of America, Appaloosa Horse Club, American |
6 | | Quarter Horse Association, United States Trotting |
7 | | Association, or Jockey Club, as appropriate, used for |
8 | | purposes of breeding or racing for prizes. This item (27) |
9 | | is exempt from the provisions of Section 2-70, and the |
10 | | exemption provided for under this item (27) applies for |
11 | | all periods beginning May 30, 1995, but no claim for |
12 | | credit or refund is allowed on or after January 1, 2008 |
13 | | (the effective date of Public Act 95-88) for such taxes |
14 | | paid during the period beginning May 30, 2000 and ending |
15 | | on January 1, 2008 (the effective date of Public Act |
16 | | 95-88). |
17 | | (28) Computers and communications equipment utilized |
18 | | for any hospital purpose and equipment used in the |
19 | | diagnosis, analysis, or treatment of hospital patients |
20 | | sold to a lessor who leases the equipment, under a lease of |
21 | | one year or longer executed or in effect at the time of the |
22 | | purchase, to a hospital that has been issued an active tax |
23 | | exemption identification number by the Department under |
24 | | Section 1g of this Act. |
25 | | (29) Personal property sold to a lessor who leases the |
26 | | property, under a lease of one year or longer executed or |
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1 | | in effect at the time of the purchase, to a governmental |
2 | | body that has been issued an active tax exemption |
3 | | identification number by the Department under Section 1g |
4 | | of this Act. |
5 | | (30) Beginning with taxable years ending on or after |
6 | | December 31, 1995 and ending with taxable years ending on |
7 | | or before December 31, 2004, personal property that is |
8 | | donated for disaster relief to be used in a State or |
9 | | federally declared disaster area in Illinois or bordering |
10 | | Illinois by a manufacturer or retailer that is registered |
11 | | in this State to a corporation, society, association, |
12 | | foundation, or institution that has been issued a sales |
13 | | tax exemption identification number by the Department that |
14 | | assists victims of the disaster who reside within the |
15 | | declared disaster area. |
16 | | (31) Beginning with taxable years ending on or after |
17 | | December 31, 1995 and ending with taxable years ending on |
18 | | or before December 31, 2004, personal property that is |
19 | | used in the performance of infrastructure repairs in this |
20 | | State, including , but not limited to , municipal roads and |
21 | | streets, access roads, bridges, sidewalks, waste disposal |
22 | | systems, water and sewer line extensions, water |
23 | | distribution and purification facilities, storm water |
24 | | drainage and retention facilities, and sewage treatment |
25 | | facilities, resulting from a State or federally declared |
26 | | disaster in Illinois or bordering Illinois when such |
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1 | | repairs are initiated on facilities located in the |
2 | | declared disaster area within 6 months after the disaster. |
3 | | (32) Beginning July 1, 1999, game or game birds sold |
4 | | at a "game breeding and hunting preserve area" as that |
5 | | term is used in the Wildlife Code. This paragraph is |
6 | | exempt from the provisions of Section 2-70. |
7 | | (33) A motor vehicle, as that term is defined in |
8 | | Section 1-146 of the Illinois Vehicle Code, that is |
9 | | donated to a corporation, limited liability company, |
10 | | society, association, foundation, or institution that is |
11 | | determined by the Department to be organized and operated |
12 | | exclusively for educational purposes. For purposes of this |
13 | | exemption, "a corporation, limited liability company, |
14 | | society, association, foundation, or institution organized |
15 | | and operated exclusively for educational purposes" means |
16 | | all tax-supported public schools, private schools that |
17 | | offer systematic instruction in useful branches of |
18 | | learning by methods common to public schools and that |
19 | | compare favorably in their scope and intensity with the |
20 | | course of study presented in tax-supported schools, and |
21 | | vocational or technical schools or institutes organized |
22 | | and operated exclusively to provide a course of study of |
23 | | not less than 6 weeks duration and designed to prepare |
24 | | individuals to follow a trade or to pursue a manual, |
25 | | technical, mechanical, industrial, business, or commercial |
26 | | occupation. |
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1 | | (34) Beginning January 1, 2000, personal property, |
2 | | including food, purchased through fundraising events for |
3 | | the benefit of a public or private elementary or secondary |
4 | | school, a group of those schools, or one or more school |
5 | | districts if the events are sponsored by an entity |
6 | | recognized by the school district that consists primarily |
7 | | of volunteers and includes parents and teachers of the |
8 | | school children. This paragraph does not apply to |
9 | | fundraising events (i) for the benefit of private home |
10 | | instruction or (ii) for which the fundraising entity |
11 | | purchases the personal property sold at the events from |
12 | | another individual or entity that sold the property for |
13 | | the purpose of resale by the fundraising entity and that |
14 | | profits from the sale to the fundraising entity. This |
15 | | paragraph is exempt from the provisions of Section 2-70. |
16 | | (35) Beginning January 1, 2000 and through December |
17 | | 31, 2001, new or used automatic vending machines that |
18 | | prepare and serve hot food and beverages, including |
19 | | coffee, soup, and other items, and replacement parts for |
20 | | these machines. Beginning January 1, 2002 and through June |
21 | | 30, 2003, machines and parts for machines used in |
22 | | commercial, coin-operated amusement and vending business |
23 | | if a use or occupation tax is paid on the gross receipts |
24 | | derived from the use of the commercial, coin-operated |
25 | | amusement and vending machines. This paragraph is exempt |
26 | | from the provisions of Section 2-70. |
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1 | | (35-5) Beginning August 23, 2001 and through June 30, |
2 | | 2016, food for human consumption that is to be consumed |
3 | | off the premises where it is sold (other than alcoholic |
4 | | beverages, soft drinks, and food that has been prepared |
5 | | for immediate consumption) and prescription and |
6 | | nonprescription medicines, drugs, medical appliances, and |
7 | | insulin, urine testing materials, syringes, and needles |
8 | | used by diabetics, for human use, when purchased for use |
9 | | by a person receiving medical assistance under Article V |
10 | | of the Illinois Public Aid Code who resides in a licensed |
11 | | long-term care facility, as defined in the Nursing Home |
12 | | Care Act, or a licensed facility as defined in the ID/DD |
13 | | Community Care Act, the MC/DD Act, or the Specialized |
14 | | Mental Health Rehabilitation Act of 2013. |
15 | | (36) Beginning August 2, 2001, computers and |
16 | | communications equipment utilized for any hospital purpose |
17 | | and equipment used in the diagnosis, analysis, or |
18 | | treatment of hospital patients sold to a lessor who leases |
19 | | the equipment, under a lease of one year or longer |
20 | | executed or in effect at the time of the purchase, to a |
21 | | hospital that has been issued an active tax exemption |
22 | | identification number by the Department under Section 1g |
23 | | of this Act. This paragraph is exempt from the provisions |
24 | | of Section 2-70. |
25 | | (37) Beginning August 2, 2001, personal property sold |
26 | | to a lessor who leases the property, under a lease of one |
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1 | | year or longer executed or in effect at the time of the |
2 | | purchase, to a governmental body that has been issued an |
3 | | active tax exemption identification number by the |
4 | | Department under Section 1g of this Act. This paragraph is |
5 | | exempt from the provisions of Section 2-70. |
6 | | (38) Beginning on January 1, 2002 and through June 30, |
7 | | 2016, tangible personal property purchased from an |
8 | | Illinois retailer by a taxpayer engaged in centralized |
9 | | purchasing activities in Illinois who will, upon receipt |
10 | | of the property in Illinois, temporarily store the |
11 | | property in Illinois (i) for the purpose of subsequently |
12 | | transporting it outside this State for use or consumption |
13 | | thereafter solely outside this State or (ii) for the |
14 | | purpose of being processed, fabricated, or manufactured |
15 | | into, attached to, or incorporated into other tangible |
16 | | personal property to be transported outside this State and |
17 | | thereafter used or consumed solely outside this State. The |
18 | | Director of Revenue shall, pursuant to rules adopted in |
19 | | accordance with the Illinois Administrative Procedure Act, |
20 | | issue a permit to any taxpayer in good standing with the |
21 | | Department who is eligible for the exemption under this |
22 | | paragraph (38). The permit issued under this paragraph |
23 | | (38) shall authorize the holder, to the extent and in the |
24 | | manner specified in the rules adopted under this Act, to |
25 | | purchase tangible personal property from a retailer exempt |
26 | | from the taxes imposed by this Act. Taxpayers shall |
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1 | | maintain all necessary books and records to substantiate |
2 | | the use and consumption of all such tangible personal |
3 | | property outside of the State of Illinois. |
4 | | (39) Beginning January 1, 2008, tangible personal |
5 | | property used in the construction or maintenance of a |
6 | | community water supply, as defined under Section 3.145 of |
7 | | the Environmental Protection Act, that is operated by a |
8 | | not-for-profit corporation that holds a valid water supply |
9 | | permit issued under Title IV of the Environmental |
10 | | Protection Act. This paragraph is exempt from the |
11 | | provisions of Section 2-70. |
12 | | (40) Beginning January 1, 2010 and continuing through |
13 | | December 31, 2029, materials, parts, equipment, |
14 | | components, and furnishings incorporated into or upon an |
15 | | aircraft as part of the modification, refurbishment, |
16 | | completion, replacement, repair, or maintenance of the |
17 | | aircraft. This exemption includes consumable supplies used |
18 | | in the modification, refurbishment, completion, |
19 | | replacement, repair, and maintenance of aircraft. However, |
20 | | until January 1, 2024, this exemption excludes any |
21 | | materials, parts, equipment, components, and consumable |
22 | | supplies used in the modification, replacement, repair, |
23 | | and maintenance of aircraft engines or power plants, |
24 | | whether such engines or power plants are installed or |
25 | | uninstalled upon any such aircraft. "Consumable supplies" |
26 | | include, but are not limited to, adhesive, tape, |
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1 | | sandpaper, general purpose lubricants, cleaning solution, |
2 | | latex gloves, and protective films. |
3 | | Beginning January 1, 2010 and continuing through |
4 | | December 31, 2023, this exemption applies only to the sale |
5 | | of qualifying tangible personal property to persons who |
6 | | modify, refurbish, complete, replace, or maintain an |
7 | | aircraft and who (i) hold an Air Agency Certificate and |
8 | | are empowered to operate an approved repair station by the |
9 | | Federal Aviation Administration, (ii) have a Class IV |
10 | | Rating, and (iii) conduct operations in accordance with |
11 | | Part 145 of the Federal Aviation Regulations. The |
12 | | exemption does not include aircraft operated by a |
13 | | commercial air carrier providing scheduled passenger air |
14 | | service pursuant to authority issued under Part 121 or |
15 | | Part 129 of the Federal Aviation Regulations. From January |
16 | | 1, 2024 through December 31, 2029, this exemption applies |
17 | | only to the use of qualifying tangible personal property |
18 | | by: (A) persons who modify, refurbish, complete, repair, |
19 | | replace, or maintain aircraft and who (i) hold an Air |
20 | | Agency Certificate and are empowered to operate an |
21 | | approved repair station by the Federal Aviation |
22 | | Administration, (ii) have a Class IV Rating, and (iii) |
23 | | conduct operations in accordance with Part 145 of the |
24 | | Federal Aviation Regulations; and (B) persons who engage |
25 | | in the modification, replacement, repair, and maintenance |
26 | | of aircraft engines or power plants without regard to |
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1 | | whether or not those persons meet the qualifications of |
2 | | item (A). |
3 | | The changes made to this paragraph (40) by Public Act |
4 | | 98-534 are declarative of existing law. It is the intent |
5 | | of the General Assembly that the exemption under this |
6 | | paragraph (40) applies continuously from January 1, 2010 |
7 | | through December 31, 2024; however, no claim for credit or |
8 | | refund is allowed for taxes paid as a result of the |
9 | | disallowance of this exemption on or after January 1, 2015 |
10 | | and prior to February 5, 2020 (the effective date of |
11 | | Public Act 101-629). |
12 | | (41) Tangible personal property sold to a |
13 | | public-facilities corporation, as described in Section |
14 | | 11-65-10 of the Illinois Municipal Code, for purposes of |
15 | | constructing or furnishing a municipal convention hall, |
16 | | but only if the legal title to the municipal convention |
17 | | hall is transferred to the municipality without any |
18 | | further consideration by or on behalf of the municipality |
19 | | at the time of the completion of the municipal convention |
20 | | hall or upon the retirement or redemption of any bonds or |
21 | | other debt instruments issued by the public-facilities |
22 | | corporation in connection with the development of the |
23 | | municipal convention hall. This exemption includes |
24 | | existing public-facilities corporations as provided in |
25 | | Section 11-65-25 of the Illinois Municipal Code. This |
26 | | paragraph is exempt from the provisions of Section 2-70. |
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1 | | (42) Beginning January 1, 2017 and through December |
2 | | 31, 2026, menstrual pads, tampons, and menstrual cups. |
3 | | (43) Merchandise that is subject to the Rental |
4 | | Purchase Agreement Occupation and Use Tax. The purchaser |
5 | | must certify that the item is purchased to be rented |
6 | | subject to a rental-purchase rental purchase agreement, as |
7 | | defined in the Rental-Purchase Rental Purchase Agreement |
8 | | Act, and provide proof of registration under the Rental |
9 | | Purchase Agreement Occupation and Use Tax Act. This |
10 | | paragraph is exempt from the provisions of Section 2-70. |
11 | | (44) Qualified tangible personal property used in the |
12 | | construction or operation of a data center that has been |
13 | | granted a certificate of exemption by the Department of |
14 | | Commerce and Economic Opportunity, whether that tangible |
15 | | personal property is purchased by the owner, operator, or |
16 | | tenant of the data center or by a contractor or |
17 | | subcontractor of the owner, operator, or tenant. Data |
18 | | centers that would have qualified for a certificate of |
19 | | exemption prior to January 1, 2020 had Public Act 101-31 |
20 | | been in effect, may apply for and obtain an exemption for |
21 | | subsequent purchases of computer equipment or enabling |
22 | | software purchased or leased to upgrade, supplement, or |
23 | | replace computer equipment or enabling software purchased |
24 | | or leased in the original investment that would have |
25 | | qualified. |
26 | | The Department of Commerce and Economic Opportunity |
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1 | | shall grant a certificate of exemption under this item |
2 | | (44) to qualified data centers as defined by Section |
3 | | 605-1025 of the Department of Commerce and Economic |
4 | | Opportunity Law of the Civil Administrative Code of |
5 | | Illinois. |
6 | | For the purposes of this item (44): |
7 | | "Data center" means a building or a series of |
8 | | buildings rehabilitated or constructed to house |
9 | | working servers in one physical location or multiple |
10 | | sites within 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; |
17 | | cabinets; telecommunications cabling infrastructure; |
18 | | raised floor systems; peripheral components or |
19 | | systems; software; mechanical, electrical, or plumbing |
20 | | systems; battery systems; cooling systems and towers; |
21 | | temperature control systems; other cabling; and other |
22 | | data center infrastructure equipment and systems |
23 | | necessary to operate qualified tangible personal |
24 | | property, including fixtures; and component parts of |
25 | | any of the foregoing, including installation, |
26 | | maintenance, repair, refurbishment, and replacement of |
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1 | | qualified tangible personal property to generate, |
2 | | transform, transmit, distribute, or manage electricity |
3 | | necessary to operate qualified tangible personal |
4 | | property; and all other tangible personal property |
5 | | that is essential to the operations of a computer data |
6 | | center. The term "qualified tangible personal |
7 | | property" also includes building materials physically |
8 | | incorporated into the qualifying data center. To |
9 | | document the exemption allowed under this Section, the |
10 | | retailer must obtain from the purchaser a copy of the |
11 | | certificate of eligibility issued by the Department of |
12 | | Commerce and Economic Opportunity. |
13 | | This item (44) is exempt from the provisions of |
14 | | Section 2-70. |
15 | | (45) Beginning January 1, 2020 and through December |
16 | | 31, 2020, sales of tangible personal property made by a |
17 | | marketplace seller over a marketplace for which tax is due |
18 | | under this Act but for which use tax has been collected and |
19 | | remitted to the Department by a marketplace facilitator |
20 | | under Section 2d of the Use Tax Act are exempt from tax |
21 | | under this Act. A marketplace seller claiming this |
22 | | exemption shall maintain books and records demonstrating |
23 | | that the use tax on such sales has been collected and |
24 | | remitted by a marketplace facilitator. Marketplace sellers |
25 | | that have properly remitted tax under this Act on such |
26 | | sales may file a claim for credit as provided in Section 6 |
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1 | | of this Act. No claim is allowed, however, for such taxes |
2 | | for which a credit or refund has been issued to the |
3 | | marketplace facilitator under the Use Tax Act, or for |
4 | | which the marketplace facilitator has filed a claim for |
5 | | credit or refund under the Use Tax Act. |
6 | | (46) Beginning July 1, 2022, breast pumps, breast pump |
7 | | collection and storage supplies, and breast pump kits. |
8 | | This item (46) is exempt from the provisions of Section |
9 | | 2-70. As used in this item (46): |
10 | | "Breast pump" means an electrically controlled or |
11 | | manually controlled pump device designed or marketed to be |
12 | | used to express milk from a human breast during lactation, |
13 | | including the pump device and any battery, AC adapter, or |
14 | | other power supply unit that is used to power the pump |
15 | | device and is packaged and sold with the pump device at the |
16 | | time of sale. |
17 | | "Breast pump collection and storage supplies" means |
18 | | items of tangible personal property designed or marketed |
19 | | to be used in conjunction with a breast pump to collect |
20 | | milk expressed from a human breast and to store collected |
21 | | milk until it is ready for consumption. |
22 | | "Breast pump collection and storage supplies" |
23 | | includes, but is not limited to: breast shields and breast |
24 | | shield connectors; breast pump tubes and tubing adapters; |
25 | | breast pump valves and membranes; backflow protectors and |
26 | | backflow protector adaptors; bottles and bottle caps |
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1 | | specific to the operation of the breast pump; and breast |
2 | | milk storage bags. |
3 | | "Breast pump collection and storage supplies" does not |
4 | | include: (1) bottles and bottle caps not specific to the |
5 | | operation of the breast pump; (2) breast pump travel bags |
6 | | and other similar carrying accessories, including ice |
7 | | packs, labels, and other similar products; (3) breast pump |
8 | | cleaning supplies; (4) nursing bras, bra pads, breast |
9 | | shells, and other similar products; and (5) creams, |
10 | | ointments, and other similar products that relieve |
11 | | breastfeeding-related symptoms or conditions of the |
12 | | breasts or nipples, unless sold as part of a breast pump |
13 | | kit that is pre-packaged by the breast pump manufacturer |
14 | | or distributor. |
15 | | "Breast pump kit" means a kit that: (1) contains no |
16 | | more than a breast pump, breast pump collection and |
17 | | storage supplies, a rechargeable battery for operating the |
18 | | breast pump, a breastmilk cooler, bottle stands, ice |
19 | | packs, and a breast pump carrying case; and (2) is |
20 | | pre-packaged as a breast pump kit by the breast pump |
21 | | manufacturer or distributor. |
22 | | (47) Tangible personal property sold by or on behalf |
23 | | of the State Treasurer pursuant to the Revised Uniform |
24 | | Unclaimed Property Act. This item (47) is exempt from the |
25 | | provisions of Section 2-70. |
26 | | (48) Beginning on January 1, 2024, tangible personal |
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1 | | property purchased by an active duty member of the armed |
2 | | forces of the United States who presents valid military |
3 | | identification and purchases the property using a form of |
4 | | payment where the federal government is the payor. The |
5 | | member of the armed forces must complete, at the point of |
6 | | sale, a form prescribed by the Department of Revenue |
7 | | documenting that the transaction is eligible for the |
8 | | exemption under this paragraph. Retailers must keep the |
9 | | form as documentation of the exemption in their records |
10 | | for a period of not less than 6 years. "Armed forces of the |
11 | | United States" means the United States Army, Navy, Air |
12 | | Force, Marine Corps, or Coast Guard. This paragraph is |
13 | | exempt from the provisions of Section 2-70. |
14 | | (49) Qualified tangible personal property used in the |
15 | | construction or operation of a megaproject for which a |
16 | | certificate has been issued by the Department of Revenue |
17 | | as described and defined in Division 22 of Article 10 of |
18 | | the Property Tax Code, whether that tangible personal |
19 | | property is purchased by the owner, operator, or tenant of |
20 | | the megaproject or by a contractor or subcontractor of the |
21 | | owner, operator, or tenant. For the purposes of this item |
22 | | (49): |
23 | | "Megaproject" has the meaning ascribed to that term in |
24 | | Section 10-910 of the Property Tax Code. |
25 | | "Qualified tangible personal property" means: |
26 | | electrical systems and equipment; climate control and |
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1 | | chilling equipment and systems; mechanical systems and |
2 | | equipment; monitoring and security systems; emergency |
3 | | generators; hardware; computers; servers; data storage |
4 | | devices; network connectivity equipment; racks; cabinets; |
5 | | telecommunications cabling infrastructure; raised floor |
6 | | systems; peripheral components or systems; software; |
7 | | mechanical, electrical, or plumbing systems; battery |
8 | | systems; cooling systems and towers; temperature control |
9 | | systems; other cabling; and other data center |
10 | | infrastructure equipment and systems necessary to operate |
11 | | qualified tangible personal property, including fixtures; |
12 | | and component parts of any of the foregoing, including |
13 | | installation, maintenance, repair, refurbishment, and |
14 | | replacement of qualified tangible personal property to |
15 | | generate, transform, transmit, distribute, or manage |
16 | | electricity necessary to operate qualified tangible |
17 | | personal property; and all other tangible personal |
18 | | property that is essential to the operations of a |
19 | | megaproject. The term "qualified tangible personal |
20 | | property" also includes building materials to be |
21 | | incorporated into the megaproject. To document the |
22 | | exemption allowed under this Section, the retailer, |
23 | | contractor or subcontractor or supplier must obtain from |
24 | | the purchaser a copy of the certificate issued by the |
25 | | Department of Revenue for the megaproject as described and |
26 | | defined in Division 22 of Article 10 of the Property Tax |
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1 | | Code. |
2 | | This item (49) is exempt from the provisions of |
3 | | Section 2-70. |
4 | | (Source: P.A. 102-16, eff. 6-17-21; 102-634, eff. 8-27-21; |
5 | | 102-700, Article 70, Section 70-20, eff. 4-19-22; 102-700, |
6 | | Article 75, Section 75-20, eff. 4-19-22; 102-813, eff. |
7 | | 5-13-22; 102-1026, eff. 5-27-22; 103-9, Article 5, Section |
8 | | 5-20, eff. 6-7-23; 103-9, Article 15, Section 15-20, eff. |
9 | | 6-7-23; 103-154, eff. 6-30-23; 103-384, eff. 1-1-24; revised |
10 | | 12-12-23.) |
11 | | (35 ILCS 120/3) (from Ch. 120, par. 442) |
12 | | Sec. 3. Except as provided in this Section, on or before |
13 | | the twentieth day of each calendar month, every person engaged |
14 | | in the business of selling tangible personal property at |
15 | | retail in this State during the preceding calendar month shall |
16 | | file a return with the Department, stating: |
17 | | 1. The name of the seller; |
18 | | 2. His residence address and the address of his |
19 | | principal place of business and the address of the |
20 | | principal place of business (if that is a different |
21 | | address) from which he engages in the business of selling |
22 | | tangible personal property at retail in this State; |
23 | | 3. Total amount of receipts received by him during the |
24 | | preceding calendar month or quarter, as the case may be, |
25 | | from sales of tangible personal property, and from |
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1 | | services furnished, by him during such preceding calendar |
2 | | month or quarter; |
3 | | 4. Total amount received by him during the preceding |
4 | | calendar month or quarter on charge and time sales of |
5 | | tangible personal property, and from services furnished, |
6 | | by him prior to the month or quarter for which the return |
7 | | is filed; |
8 | | 5. Deductions allowed by law; |
9 | | 6. Gross receipts which were received by him during |
10 | | the preceding calendar month or quarter and upon the basis |
11 | | of which the tax is imposed, including gross receipts on |
12 | | food for human consumption that is to be consumed off the |
13 | | premises where it is sold (other than alcoholic beverages, |
14 | | food consisting of or infused with adult use cannabis, |
15 | | soft drinks, and food that has been prepared for immediate |
16 | | consumption) which were received during the preceding |
17 | | calendar month or quarter and upon which tax would have |
18 | | been due but for the 0% rate imposed under Public Act |
19 | | 102-700; |
20 | | 7. The amount of credit provided in Section 2d of this |
21 | | Act; |
22 | | 8. The amount of tax due, including the amount of tax |
23 | | that would have been due on food for human consumption |
24 | | that is to be consumed off the premises where it is sold |
25 | | (other than alcoholic beverages, food consisting of or |
26 | | infused with adult use cannabis, soft drinks, and food |
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1 | | that has been prepared for immediate consumption) but for |
2 | | the 0% rate imposed under Public Act 102-700; |
3 | | 9. The signature of the taxpayer; and |
4 | | 10. Such other reasonable information as the |
5 | | Department may require. |
6 | | On and after January 1, 2018, except for returns required |
7 | | to be filed prior to January 1, 2023 for motor vehicles, |
8 | | watercraft, aircraft, and trailers that are required to be |
9 | | registered with an agency of this State, with respect to |
10 | | retailers whose annual gross receipts average $20,000 or more, |
11 | | all returns required to be filed pursuant to this Act shall be |
12 | | filed electronically. On and after January 1, 2023, with |
13 | | respect to retailers whose annual gross receipts average |
14 | | $20,000 or more, all returns required to be filed pursuant to |
15 | | this Act, including, but not limited to, returns for motor |
16 | | vehicles, watercraft, aircraft, and trailers that are required |
17 | | to be registered with an agency of this State, shall be filed |
18 | | electronically. Retailers who demonstrate that they do not |
19 | | have access to the Internet or demonstrate hardship in filing |
20 | | electronically may petition the Department to waive the |
21 | | electronic filing requirement. |
22 | | If a taxpayer fails to sign a return within 30 days after |
23 | | the proper notice and demand for signature by the Department, |
24 | | the return shall be considered valid and any amount shown to be |
25 | | due on the return shall be deemed assessed. |
26 | | Each return shall be accompanied by the statement of |
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1 | | prepaid tax issued pursuant to Section 2e for which credit is |
2 | | claimed. |
3 | | Prior to October 1, 2003 , and on and after September 1, |
4 | | 2004 , a retailer may accept a Manufacturer's Purchase Credit |
5 | | certification from a purchaser in satisfaction of Use Tax as |
6 | | provided in Section 3-85 of the Use Tax Act if the purchaser |
7 | | provides the appropriate documentation as required by Section |
8 | | 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit |
9 | | certification, accepted by a retailer prior to October 1, 2003 |
10 | | and on and after September 1, 2004 as provided in Section 3-85 |
11 | | of the Use Tax Act, may be used by that retailer to satisfy |
12 | | Retailers' Occupation Tax liability in the amount claimed in |
13 | | the certification, not to exceed 6.25% of the receipts subject |
14 | | to tax from a qualifying purchase. A Manufacturer's Purchase |
15 | | Credit reported on any original or amended return filed under |
16 | | this Act after October 20, 2003 for reporting periods prior to |
17 | | September 1, 2004 shall be disallowed. Manufacturer's Purchase |
18 | | Credit reported on annual returns due on or after January 1, |
19 | | 2005 will be disallowed for periods prior to September 1, |
20 | | 2004. No Manufacturer's Purchase Credit may be used after |
21 | | September 30, 2003 through August 31, 2004 to satisfy any tax |
22 | | liability imposed under this Act, including any audit |
23 | | liability. |
24 | | Beginning on July 1, 2023 and through December 31, 2032, a |
25 | | retailer may accept a Sustainable Aviation Fuel Purchase |
26 | | Credit certification from an air common carrier-purchaser in |
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1 | | satisfaction of Use Tax on aviation fuel as provided in |
2 | | Section 3-87 of the Use Tax Act if the purchaser provides the |
3 | | appropriate documentation as required by Section 3-87 of the |
4 | | Use Tax Act. A Sustainable Aviation Fuel Purchase Credit |
5 | | certification accepted by a retailer in accordance with this |
6 | | paragraph may be used by that retailer to satisfy Retailers' |
7 | | Occupation Tax liability (but not in satisfaction of penalty |
8 | | or interest) in the amount claimed in the certification, not |
9 | | to exceed 6.25% of the receipts subject to tax from a sale of |
10 | | aviation fuel. In addition, for a sale of aviation fuel to |
11 | | qualify to earn the Sustainable Aviation Fuel Purchase Credit, |
12 | | retailers must retain in their books and records a |
13 | | certification from the producer of the aviation fuel that the |
14 | | aviation fuel sold by the retailer and for which a sustainable |
15 | | aviation fuel purchase credit was earned meets the definition |
16 | | of sustainable aviation fuel under Section 3-87 of the Use Tax |
17 | | Act. The documentation must include detail sufficient for the |
18 | | Department to determine the number of gallons of sustainable |
19 | | aviation fuel sold. |
20 | | The Department may require returns to be filed on a |
21 | | quarterly basis. If so required, a return for each calendar |
22 | | quarter shall be filed on or before the twentieth day of the |
23 | | calendar month following the end of such calendar quarter. The |
24 | | taxpayer shall also file a return with the Department for each |
25 | | of the first 2 two months of each calendar quarter, on or |
26 | | before the twentieth day of the following calendar month, |
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1 | | stating: |
2 | | 1. The name of the seller; |
3 | | 2. The address of the principal place of business from |
4 | | which he engages in the business of selling tangible |
5 | | personal property at retail in this State; |
6 | | 3. The total amount of taxable receipts received by |
7 | | him during the preceding calendar month from sales of |
8 | | tangible personal property by him during such preceding |
9 | | calendar month, including receipts from charge and time |
10 | | sales, but less all deductions allowed by law; |
11 | | 4. The amount of credit provided in Section 2d of this |
12 | | Act; |
13 | | 5. The amount of tax due; and |
14 | | 6. Such other reasonable information as the Department |
15 | | may require. |
16 | | Every person engaged in the business of selling aviation |
17 | | fuel at retail in this State during the preceding calendar |
18 | | month shall, instead of reporting and paying tax as otherwise |
19 | | required by this Section, report and pay such tax on a separate |
20 | | aviation fuel tax return. The requirements related to the |
21 | | return shall be as otherwise provided in this Section. |
22 | | Notwithstanding any other provisions of this Act to the |
23 | | contrary, retailers selling aviation fuel shall file all |
24 | | aviation fuel tax returns and shall make all aviation fuel tax |
25 | | payments by electronic means in the manner and form required |
26 | | by the Department. For purposes of this Section, "aviation |
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1 | | fuel" means jet fuel and aviation gasoline. |
2 | | Beginning on October 1, 2003, any person who is not a |
3 | | licensed distributor, importing distributor, or manufacturer, |
4 | | as defined in the Liquor Control Act of 1934, but is engaged in |
5 | | the business of selling, at retail, alcoholic liquor shall |
6 | | file a statement with the Department of Revenue, in a format |
7 | | and at a time prescribed by the Department, showing the total |
8 | | amount paid for alcoholic liquor purchased during the |
9 | | preceding month and such other information as is reasonably |
10 | | required by the Department. The Department may adopt rules to |
11 | | require that this statement be filed in an electronic or |
12 | | telephonic format. Such rules may provide for exceptions from |
13 | | the filing requirements of this paragraph. For the purposes of |
14 | | this paragraph, the term "alcoholic liquor" shall have the |
15 | | meaning prescribed in the Liquor Control Act of 1934. |
16 | | Beginning on October 1, 2003, every distributor, importing |
17 | | distributor, and manufacturer of alcoholic liquor as defined |
18 | | in the Liquor Control Act of 1934, shall file a statement with |
19 | | the Department of Revenue, no later than the 10th day of the |
20 | | month for the preceding month during which transactions |
21 | | occurred, by electronic means, showing the total amount of |
22 | | gross receipts from the sale of alcoholic liquor sold or |
23 | | distributed during the preceding month to purchasers; |
24 | | identifying the purchaser to whom it was sold or distributed; |
25 | | the purchaser's tax registration number; and such other |
26 | | information reasonably required by the Department. A |
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1 | | distributor, importing distributor, or manufacturer of |
2 | | alcoholic liquor must personally deliver, mail, or provide by |
3 | | electronic means to each retailer listed on the monthly |
4 | | statement a report containing a cumulative total of that |
5 | | distributor's, importing distributor's, or manufacturer's |
6 | | total sales of alcoholic liquor to that retailer no later than |
7 | | the 10th day of the month for the preceding month during which |
8 | | the transaction occurred. The distributor, importing |
9 | | distributor, or manufacturer shall notify the retailer as to |
10 | | the method by which the distributor, importing distributor, or |
11 | | manufacturer will provide the sales information. If the |
12 | | retailer is unable to receive the sales information by |
13 | | electronic means, the distributor, importing distributor, or |
14 | | manufacturer shall furnish the sales information by personal |
15 | | delivery or by mail. For purposes of this paragraph, the term |
16 | | "electronic means" includes, but is not limited to, the use of |
17 | | a secure Internet website, e-mail, or facsimile. |
18 | | If a total amount of less than $1 is payable, refundable or |
19 | | creditable, such amount shall be disregarded if it is less |
20 | | than 50 cents and shall be increased to $1 if it is 50 cents or |
21 | | more. |
22 | | Notwithstanding any other provision of this Act to the |
23 | | contrary, retailers subject to tax on cannabis shall file all |
24 | | cannabis tax returns and shall make all cannabis tax payments |
25 | | by electronic means in the manner and form required by the |
26 | | Department. |
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1 | | Beginning October 1, 1993, a taxpayer who has an average |
2 | | monthly tax liability of $150,000 or more shall make all |
3 | | payments required by rules of the Department by electronic |
4 | | funds transfer. Beginning October 1, 1994, a taxpayer who has |
5 | | an average monthly tax liability of $100,000 or more shall |
6 | | make all payments required by rules of the Department by |
7 | | electronic funds transfer. Beginning October 1, 1995, a |
8 | | taxpayer who has an average monthly tax liability of $50,000 |
9 | | or more shall make all payments required by rules of the |
10 | | Department by electronic funds transfer. Beginning October 1, |
11 | | 2000, a taxpayer who has an annual tax liability of $200,000 or |
12 | | more shall make all payments required by rules of the |
13 | | Department by electronic funds transfer. The term "annual tax |
14 | | liability" shall be the sum of the taxpayer's liabilities |
15 | | under this Act, and under all other State and local occupation |
16 | | and use tax laws administered by the Department, for the |
17 | | immediately preceding calendar year. The term "average monthly |
18 | | tax liability" shall be the sum of the taxpayer's liabilities |
19 | | under this Act, and under all other State and local occupation |
20 | | and use tax laws administered by the Department, for the |
21 | | immediately preceding calendar year divided by 12. Beginning |
22 | | on October 1, 2002, a taxpayer who has a tax liability in the |
23 | | amount set forth in subsection (b) of Section 2505-210 of the |
24 | | Department of Revenue Law shall make all payments required by |
25 | | rules of the Department by electronic funds transfer. |
26 | | Before August 1 of each year beginning in 1993, the |
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1 | | Department shall notify all taxpayers required to make |
2 | | payments by electronic funds transfer. All taxpayers required |
3 | | to make payments by electronic funds transfer shall make those |
4 | | payments for a minimum of one year beginning on October 1. |
5 | | Any taxpayer not required to make payments by electronic |
6 | | funds transfer may make payments by electronic funds transfer |
7 | | with the permission of the Department. |
8 | | All taxpayers required to make payment by electronic funds |
9 | | transfer and any taxpayers authorized to voluntarily make |
10 | | payments by electronic funds transfer shall make those |
11 | | payments in the manner authorized by the Department. |
12 | | The Department shall adopt such rules as are necessary to |
13 | | effectuate a program of electronic funds transfer and the |
14 | | requirements of this Section. |
15 | | Any amount which is required to be shown or reported on any |
16 | | return or other document under this Act shall, if such amount |
17 | | is not a whole-dollar amount, be increased to the nearest |
18 | | whole-dollar amount in any case where the fractional part of a |
19 | | dollar is 50 cents or more, and decreased to the nearest |
20 | | whole-dollar amount where the fractional part of a dollar is |
21 | | less than 50 cents. |
22 | | If the retailer is otherwise required to file a monthly |
23 | | return and if the retailer's average monthly tax liability to |
24 | | the Department does not exceed $200, the Department may |
25 | | authorize his returns to be filed on a quarter annual basis, |
26 | | with the return for January, February , and March of a given |
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1 | | year being due by April 20 of such year; with the return for |
2 | | April, May , and June of a given year being due by July 20 of |
3 | | such year; with the return for July, August , and September of a |
4 | | given year being due by October 20 of such year, and with the |
5 | | return for October, November , and December of a given year |
6 | | being due by January 20 of the following year. |
7 | | If the retailer is otherwise required to file a monthly or |
8 | | quarterly return and if the retailer's average monthly tax |
9 | | liability with the Department does not exceed $50, the |
10 | | Department may authorize his returns to be filed on an annual |
11 | | basis, with the return for a given year being due by January 20 |
12 | | of the following year. |
13 | | Such quarter annual and annual returns, as to form and |
14 | | substance, shall be subject to the same requirements as |
15 | | monthly returns. |
16 | | Notwithstanding any other provision in this Act concerning |
17 | | the time within which a retailer may file his return, in the |
18 | | case of any retailer who ceases to engage in a kind of business |
19 | | which makes him responsible for filing returns under this Act, |
20 | | such retailer shall file a final return under this Act with the |
21 | | Department not more than one month after discontinuing such |
22 | | business. |
23 | | Where the same person has more than one business |
24 | | registered with the Department under separate registrations |
25 | | under this Act, such person may not file each return that is |
26 | | due as a single return covering all such registered |
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1 | | businesses, but shall file separate returns for each such |
2 | | registered business. |
3 | | In addition, with respect to motor vehicles, watercraft, |
4 | | aircraft, and trailers that are required to be registered with |
5 | | an agency of this State, except as otherwise provided in this |
6 | | Section, every retailer selling this kind of tangible personal |
7 | | property shall file, with the Department, upon a form to be |
8 | | prescribed and supplied by the Department, a separate return |
9 | | for each such item of tangible personal property which the |
10 | | retailer sells, except that if, in the same transaction, (i) a |
11 | | retailer of aircraft, watercraft, motor vehicles , or trailers |
12 | | transfers more than one aircraft, watercraft, motor vehicle , |
13 | | or trailer to another aircraft, watercraft, motor vehicle |
14 | | retailer , or trailer retailer for the purpose of resale or |
15 | | (ii) a retailer of aircraft, watercraft, motor vehicles, or |
16 | | trailers transfers more than one aircraft, watercraft, motor |
17 | | vehicle, or trailer to a purchaser for use as a qualifying |
18 | | rolling stock as provided in Section 2-5 of this Act, then that |
19 | | seller may report the transfer of all aircraft, watercraft, |
20 | | motor vehicles , or trailers involved in that transaction to |
21 | | the Department on the same uniform invoice-transaction |
22 | | reporting return form. For purposes of this Section, |
23 | | "watercraft" means a Class 2, Class 3, or Class 4 watercraft as |
24 | | defined in Section 3-2 of the Boat Registration and Safety |
25 | | Act, a personal watercraft, or any boat equipped with an |
26 | | inboard motor. |
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1 | | In addition, with respect to motor vehicles, watercraft, |
2 | | aircraft, and trailers that are required to be registered with |
3 | | an agency of this State, every person who is engaged in the |
4 | | business of leasing or renting such items and who, in |
5 | | connection with such business, sells any such item to a |
6 | | retailer for the purpose of resale is, notwithstanding any |
7 | | other provision of this Section to the contrary, authorized to |
8 | | meet the return-filing requirement of this Act by reporting |
9 | | the transfer of all the aircraft, watercraft, motor vehicles, |
10 | | or trailers transferred for resale during a month to the |
11 | | Department on the same uniform invoice-transaction reporting |
12 | | return form on or before the 20th of the month following the |
13 | | month in which the transfer takes place. Notwithstanding any |
14 | | other provision of this Act to the contrary, all returns filed |
15 | | under this paragraph must be filed by electronic means in the |
16 | | manner and form as required by the Department. |
17 | | Any retailer who sells only motor vehicles, watercraft, |
18 | | aircraft, or trailers that are required to be registered with |
19 | | an agency of this State, so that all retailers' occupation tax |
20 | | liability is required to be reported, and is reported, on such |
21 | | transaction reporting returns and who is not otherwise |
22 | | required to file monthly or quarterly returns, need not file |
23 | | monthly or quarterly returns. However, those retailers shall |
24 | | be required to file returns on an annual basis. |
25 | | The transaction reporting return, in the case of motor |
26 | | vehicles or trailers that are required to be registered with |
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1 | | an agency of this State, shall be the same document as the |
2 | | Uniform Invoice referred to in Section 5-402 of the Illinois |
3 | | Vehicle Code and must show the name and address of the seller; |
4 | | the name and address of the purchaser; the amount of the |
5 | | selling price including the amount allowed by the retailer for |
6 | | traded-in property, if any; the amount allowed by the retailer |
7 | | for the traded-in tangible personal property, if any, to the |
8 | | extent to which Section 1 of this Act allows an exemption for |
9 | | the value of traded-in property; the balance payable after |
10 | | deducting such trade-in allowance from the total selling |
11 | | price; the amount of tax due from the retailer with respect to |
12 | | such transaction; the amount of tax collected from the |
13 | | purchaser by the retailer on such transaction (or satisfactory |
14 | | evidence that such tax is not due in that particular instance, |
15 | | if that is claimed to be the fact); the place and date of the |
16 | | sale; a sufficient identification of the property sold; such |
17 | | other information as is required in Section 5-402 of the |
18 | | Illinois Vehicle Code, and such other information as the |
19 | | Department may reasonably require. |
20 | | The transaction reporting return in the case of watercraft |
21 | | or aircraft must show the name and address of the seller; the |
22 | | name and address of the purchaser; the amount of the selling |
23 | | price including the amount allowed by the retailer for |
24 | | traded-in property, if any; the amount allowed by the retailer |
25 | | for the traded-in tangible personal property, if any, to the |
26 | | extent to which Section 1 of this Act allows an exemption for |
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1 | | the value of traded-in property; the balance payable after |
2 | | deducting such trade-in allowance from the total selling |
3 | | price; the amount of tax due from the retailer with respect to |
4 | | such transaction; the amount of tax collected from the |
5 | | purchaser by the retailer on such transaction (or satisfactory |
6 | | evidence that such tax is not due in that particular instance, |
7 | | if that is claimed to be the fact); the place and date of the |
8 | | sale, a sufficient identification of the property sold, and |
9 | | such other information as the Department may reasonably |
10 | | require. |
11 | | Such transaction reporting return shall be filed not later |
12 | | than 20 days after the day of delivery of the item that is |
13 | | being sold, but may be filed by the retailer at any time sooner |
14 | | than that if he chooses to do so. The transaction reporting |
15 | | return and tax remittance or proof of exemption from the |
16 | | Illinois use tax may be transmitted to the Department by way of |
17 | | the State agency with which, or State officer with whom the |
18 | | tangible personal property must be titled or registered (if |
19 | | titling or registration is required) if the Department and |
20 | | such agency or State officer determine that this procedure |
21 | | will expedite the processing of applications for title or |
22 | | registration. |
23 | | With each such transaction reporting return, the retailer |
24 | | shall remit the proper amount of tax due (or shall submit |
25 | | satisfactory evidence that the sale is not taxable if that is |
26 | | the case), to the Department or its agents, whereupon the |
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1 | | Department shall issue, in the purchaser's name, a use tax |
2 | | receipt (or a certificate of exemption if the Department is |
3 | | satisfied that the particular sale is tax exempt) which such |
4 | | purchaser may submit to the agency with which, or State |
5 | | officer with whom, he must title or register the tangible |
6 | | personal property that is involved (if titling or registration |
7 | | is required) in support of such purchaser's application for an |
8 | | Illinois certificate or other evidence of title or |
9 | | registration to such tangible personal property. |
10 | | No retailer's failure or refusal to remit tax under this |
11 | | Act precludes a user, who has paid the proper tax to the |
12 | | retailer, from obtaining his certificate of title or other |
13 | | evidence of title or registration (if titling or registration |
14 | | is required) upon satisfying the Department that such user has |
15 | | paid the proper tax (if tax is due) to the retailer. The |
16 | | Department shall adopt appropriate rules to carry out the |
17 | | mandate of this paragraph. |
18 | | If the user who would otherwise pay tax to the retailer |
19 | | wants the transaction reporting return filed and the payment |
20 | | of the tax or proof of exemption made to the Department before |
21 | | the retailer is willing to take these actions and such user has |
22 | | not paid the tax to the retailer, such user may certify to the |
23 | | fact of such delay by the retailer and may (upon the Department |
24 | | being satisfied of the truth of such certification) transmit |
25 | | the information required by the transaction reporting return |
26 | | and the remittance for tax or proof of exemption directly to |
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1 | | the Department and obtain his tax receipt or exemption |
2 | | determination, in which event the transaction reporting return |
3 | | and tax remittance (if a tax payment was required) shall be |
4 | | credited by the Department to the proper retailer's account |
5 | | with the Department, but without the 2.1% or 1.75% discount |
6 | | provided for in this Section being allowed. When the user pays |
7 | | the tax directly to the Department, he shall pay the tax in the |
8 | | same amount and in the same form in which it would be remitted |
9 | | if the tax had been remitted to the Department by the retailer. |
10 | | Refunds made by the seller during the preceding return |
11 | | period to purchasers, on account of tangible personal property |
12 | | returned to the seller, shall be allowed as a deduction under |
13 | | subdivision 5 of his monthly or quarterly return, as the case |
14 | | may be, in case the seller had theretofore included the |
15 | | receipts from the sale of such tangible personal property in a |
16 | | return filed by him and had paid the tax imposed by this Act |
17 | | with respect to such receipts. |
18 | | Where the seller is a corporation, the return filed on |
19 | | behalf of such corporation shall be signed by the president, |
20 | | vice-president, secretary , or treasurer or by the properly |
21 | | accredited agent of such corporation. |
22 | | Where the seller is a limited liability company, the |
23 | | return filed on behalf of the limited liability company shall |
24 | | be signed by a manager, member, or properly accredited agent |
25 | | of the limited liability company. |
26 | | Except as provided in this Section, the retailer filing |
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1 | | the return under this Section shall, at the time of filing such |
2 | | return, pay to the Department the amount of tax imposed by this |
3 | | Act less a discount of 2.1% prior to January 1, 1990 and 1.75% |
4 | | on and after January 1, 1990, or $5 per calendar year, |
5 | | whichever is greater, which is allowed to reimburse the |
6 | | retailer for the expenses incurred in keeping records, |
7 | | preparing and filing returns, remitting the tax and supplying |
8 | | data to the Department on request. On and after January 1, |
9 | | 2021, a certified service provider, as defined in the Leveling |
10 | | the Playing Field for Illinois Retail Act, filing the return |
11 | | under this Section on behalf of a remote retailer shall, at the |
12 | | time of such return, pay to the Department the amount of tax |
13 | | imposed by this Act less a discount of 1.75%. A remote retailer |
14 | | using a certified service provider to file a return on its |
15 | | behalf, as provided in the Leveling the Playing Field for |
16 | | Illinois Retail Act, is not eligible for the discount. When |
17 | | determining the discount allowed under this Section, retailers |
18 | | shall include the amount of tax that would have been due at the |
19 | | 1% rate but for the 0% rate imposed under Public Act 102-700. |
20 | | When determining the discount allowed under this Section, |
21 | | retailers shall include the amount of tax that would have been |
22 | | due at the 6.25% rate but for the 1.25% rate imposed on sales |
23 | | tax holiday items under Public Act 102-700. The discount under |
24 | | this Section is not allowed for the 1.25% portion of taxes paid |
25 | | on aviation fuel that is subject to the revenue use |
26 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. Any |
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1 | | prepayment made pursuant to Section 2d of this Act shall be |
2 | | included in the amount on which such 2.1% or 1.75% discount is |
3 | | computed. In the case of retailers who report and pay the tax |
4 | | on a transaction by transaction basis, as provided in this |
5 | | Section, such discount shall be taken with each such tax |
6 | | remittance instead of when such retailer files his periodic |
7 | | return. The discount allowed under this Section is allowed |
8 | | only for returns that are filed in the manner required by this |
9 | | Act. The Department may disallow the discount for retailers |
10 | | whose certificate of registration is revoked at the time the |
11 | | return is filed, but only if the Department's decision to |
12 | | revoke the certificate of registration has become final. |
13 | | Before October 1, 2000, if the taxpayer's average monthly |
14 | | tax liability to the Department under this Act, the Use Tax |
15 | | Act, the Service Occupation Tax Act, and the Service Use Tax |
16 | | Act, excluding any liability for prepaid sales tax to be |
17 | | remitted in accordance with Section 2d of this Act, was |
18 | | $10,000 or more during the preceding 4 complete calendar |
19 | | quarters, he shall file a return with the Department each |
20 | | month by the 20th day of the month next following the month |
21 | | during which such tax liability is incurred and shall make |
22 | | payments to the Department on or before the 7th, 15th, 22nd and |
23 | | last day of the month during which such liability is incurred. |
24 | | On and after October 1, 2000, if the taxpayer's average |
25 | | monthly tax liability to the Department under this Act, the |
26 | | Use Tax Act, the Service Occupation Tax Act, and the Service |
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1 | | Use Tax Act, excluding any liability for prepaid sales tax to |
2 | | be remitted in accordance with Section 2d of this Act, was |
3 | | $20,000 or more during the preceding 4 complete calendar |
4 | | quarters, he shall file a return with the Department each |
5 | | month by the 20th day of the month next following the month |
6 | | during which such tax liability is incurred and shall make |
7 | | payment to the Department on or before the 7th, 15th, 22nd and |
8 | | last day of the month during which such liability is incurred. |
9 | | If the month during which such tax liability is incurred began |
10 | | prior to January 1, 1985, each payment shall be in an amount |
11 | | equal to 1/4 of the taxpayer's actual liability for the month |
12 | | or an amount set by the Department not to exceed 1/4 of the |
13 | | average monthly liability of the taxpayer to the Department |
14 | | for the preceding 4 complete calendar quarters (excluding the |
15 | | month of highest liability and the month of lowest liability |
16 | | in such 4 quarter period). If the month during which such tax |
17 | | liability is incurred begins on or after January 1, 1985 and |
18 | | prior to January 1, 1987, each payment shall be in an amount |
19 | | equal to 22.5% of the taxpayer's actual liability for the |
20 | | month or 27.5% of the taxpayer's liability for the same |
21 | | calendar month of the preceding year. If the month during |
22 | | which such tax liability is incurred begins on or after |
23 | | January 1, 1987 and prior to January 1, 1988, each payment |
24 | | shall be in an amount equal to 22.5% of the taxpayer's actual |
25 | | liability for the month or 26.25% of the taxpayer's liability |
26 | | for the same calendar month of the preceding year. If the month |
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1 | | during which such tax liability is incurred begins on or after |
2 | | January 1, 1988, and prior to January 1, 1989, or begins on or |
3 | | after January 1, 1996, each payment shall be in an amount equal |
4 | | to 22.5% of the taxpayer's actual liability for the month or |
5 | | 25% of the taxpayer's liability for the same calendar month of |
6 | | the preceding year. If the month during which such tax |
7 | | liability is incurred begins on or after January 1, 1989, and |
8 | | prior to January 1, 1996, each payment shall be in an amount |
9 | | equal to 22.5% of the taxpayer's actual liability for the |
10 | | month or 25% of the taxpayer's liability for the same calendar |
11 | | month of the preceding year or 100% of the taxpayer's actual |
12 | | liability for the quarter monthly reporting period. The amount |
13 | | of such quarter monthly payments shall be credited against the |
14 | | final tax liability of the taxpayer's return for that month. |
15 | | Before October 1, 2000, once applicable, the requirement of |
16 | | the making of quarter monthly payments to the Department by |
17 | | taxpayers having an average monthly tax liability of $10,000 |
18 | | or more as determined in the manner provided above shall |
19 | | continue until such taxpayer's average monthly liability to |
20 | | the Department during the preceding 4 complete calendar |
21 | | quarters (excluding the month of highest liability and the |
22 | | month of lowest liability) is less than $9,000, or until such |
23 | | taxpayer's average monthly liability to the Department as |
24 | | computed for each calendar quarter of the 4 preceding complete |
25 | | calendar quarter period is less than $10,000. However, if a |
26 | | taxpayer can show the Department that a substantial change in |
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1 | | the taxpayer's business has occurred which causes the taxpayer |
2 | | to anticipate that his average monthly tax liability for the |
3 | | reasonably foreseeable future will fall below the $10,000 |
4 | | threshold stated above, then such taxpayer may petition the |
5 | | Department for a change in such taxpayer's reporting status. |
6 | | On and after October 1, 2000, once applicable, the requirement |
7 | | of the making of quarter monthly payments to the Department by |
8 | | taxpayers having an average monthly tax liability of $20,000 |
9 | | or more as determined in the manner provided above shall |
10 | | continue until such taxpayer's average monthly liability to |
11 | | the Department during the preceding 4 complete calendar |
12 | | quarters (excluding the month of highest liability and the |
13 | | month of lowest liability) is less than $19,000 or until such |
14 | | taxpayer's average monthly liability to the Department as |
15 | | computed for each calendar quarter of the 4 preceding complete |
16 | | calendar quarter period is less than $20,000. However, if a |
17 | | taxpayer can show the Department that a substantial change in |
18 | | the taxpayer's business has occurred which causes the taxpayer |
19 | | to anticipate that his average monthly tax liability for the |
20 | | reasonably foreseeable future will fall below the $20,000 |
21 | | threshold stated above, then such taxpayer may petition the |
22 | | Department for a change in such taxpayer's reporting status. |
23 | | The Department shall change such taxpayer's reporting status |
24 | | unless it finds that such change is seasonal in nature and not |
25 | | likely to be long term. Quarter monthly payment status shall |
26 | | be determined under this paragraph as if the rate reduction to |
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1 | | 0% in Public Act 102-700 on food for human consumption that is |
2 | | to be consumed off the premises where it is sold (other than |
3 | | alcoholic beverages, food consisting of or infused with adult |
4 | | use cannabis, soft drinks, and food that has been prepared for |
5 | | immediate consumption) had not occurred. For quarter monthly |
6 | | payments due under this paragraph on or after July 1, 2023 and |
7 | | through June 30, 2024, "25% of the taxpayer's liability for |
8 | | the same calendar month of the preceding year" shall be |
9 | | determined as if the rate reduction to 0% in Public Act 102-700 |
10 | | had not occurred. Quarter monthly payment status shall be |
11 | | determined under this paragraph as if the rate reduction to |
12 | | 1.25% in Public Act 102-700 on sales tax holiday items had not |
13 | | occurred. For quarter monthly payments due on or after July 1, |
14 | | 2023 and through June 30, 2024, "25% of the taxpayer's |
15 | | liability for the same calendar month of the preceding year" |
16 | | shall be determined as if the rate reduction to 1.25% in Public |
17 | | Act 102-700 on sales tax holiday items had not occurred. If any |
18 | | such quarter monthly payment is not paid at the time or in the |
19 | | amount required by this Section, then the taxpayer shall be |
20 | | liable for penalties and interest on the difference between |
21 | | the minimum amount due as a payment and the amount of such |
22 | | quarter monthly payment actually and timely paid, except |
23 | | insofar as the taxpayer has previously made payments for that |
24 | | month to the Department in excess of the minimum payments |
25 | | previously due as provided in this Section. The Department |
26 | | shall make reasonable rules and regulations to govern the |
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1 | | quarter monthly payment amount and quarter monthly payment |
2 | | dates for taxpayers who file on other than a calendar monthly |
3 | | basis. |
4 | | The provisions of this paragraph apply before October 1, |
5 | | 2001. Without regard to whether a taxpayer is required to make |
6 | | quarter monthly payments as specified above, any taxpayer who |
7 | | is required by Section 2d of this Act to collect and remit |
8 | | prepaid taxes and has collected prepaid taxes which average in |
9 | | excess of $25,000 per month during the preceding 2 complete |
10 | | calendar quarters, shall file a return with the Department as |
11 | | required by Section 2f and shall make payments to the |
12 | | Department on or before the 7th, 15th, 22nd and last day of the |
13 | | month during which such liability is incurred. If the month |
14 | | during which such tax liability is incurred began prior to |
15 | | September 1, 1985 (the effective date of Public Act 84-221), |
16 | | each payment shall be in an amount not less than 22.5% of the |
17 | | taxpayer's actual liability under Section 2d. If the month |
18 | | during which such tax liability is incurred begins on or after |
19 | | January 1, 1986, each payment shall be in an amount equal to |
20 | | 22.5% of the taxpayer's actual liability for the month or |
21 | | 27.5% of the taxpayer's liability for the same calendar month |
22 | | of the preceding calendar year. If the month during which such |
23 | | tax liability is incurred begins on or after January 1, 1987, |
24 | | each payment shall be in an amount equal to 22.5% of the |
25 | | taxpayer's actual liability for the month or 26.25% of the |
26 | | taxpayer's liability for the same calendar month of the |
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1 | | preceding year. The amount of such quarter monthly payments |
2 | | shall be credited against the final tax liability of the |
3 | | taxpayer's return for that month filed under this Section or |
4 | | Section 2f, as the case may be. Once applicable, the |
5 | | requirement of the making of quarter monthly payments to the |
6 | | Department pursuant to this paragraph shall continue until |
7 | | such taxpayer's average monthly prepaid tax collections during |
8 | | the preceding 2 complete calendar quarters is $25,000 or less. |
9 | | If any such quarter monthly payment is not paid at the time or |
10 | | in the amount required, the taxpayer shall be liable for |
11 | | penalties and interest on such difference, except insofar as |
12 | | the taxpayer has previously made payments for that month in |
13 | | excess of the minimum payments previously due. |
14 | | The provisions of this paragraph apply on and after |
15 | | October 1, 2001. Without regard to whether a taxpayer is |
16 | | required to make quarter monthly payments as specified above, |
17 | | any taxpayer who is required by Section 2d of this Act to |
18 | | collect and remit prepaid taxes and has collected prepaid |
19 | | taxes that average in excess of $20,000 per month during the |
20 | | preceding 4 complete calendar quarters shall file a return |
21 | | with the Department as required by Section 2f and shall make |
22 | | payments to the Department on or before the 7th, 15th, 22nd , |
23 | | and last day of the month during which the liability is |
24 | | incurred. Each payment shall be in an amount equal to 22.5% of |
25 | | the taxpayer's actual liability for the month or 25% of the |
26 | | taxpayer's liability for the same calendar month of the |
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1 | | preceding year. The amount of the quarter monthly payments |
2 | | shall be credited against the final tax liability of the |
3 | | taxpayer's return for that month filed under this Section or |
4 | | Section 2f, as the case may be. Once applicable, the |
5 | | requirement of the making of quarter monthly payments to the |
6 | | Department pursuant to this paragraph shall continue until the |
7 | | taxpayer's average monthly prepaid tax collections during the |
8 | | preceding 4 complete calendar quarters (excluding the month of |
9 | | highest liability and the month of lowest liability) is less |
10 | | than $19,000 or until such taxpayer's average monthly |
11 | | liability to the Department as computed for each calendar |
12 | | quarter of the 4 preceding complete calendar quarters is less |
13 | | than $20,000. If any such quarter monthly payment is not paid |
14 | | at the time or in the amount required, the taxpayer shall be |
15 | | liable for penalties and interest on such difference, except |
16 | | insofar as the taxpayer has previously made payments for that |
17 | | month in excess of the minimum payments previously due. |
18 | | If any payment provided for in this Section exceeds the |
19 | | taxpayer's liabilities under this Act, the Use Tax Act, the |
20 | | Service Occupation Tax Act , and the Service Use Tax Act, as |
21 | | shown on an original monthly return, the Department shall, if |
22 | | requested by the taxpayer, issue to the taxpayer a credit |
23 | | memorandum no later than 30 days after the date of payment. The |
24 | | credit evidenced by such credit memorandum may be assigned by |
25 | | the taxpayer to a similar taxpayer under this Act, the Use Tax |
26 | | Act, the Service Occupation Tax Act , or the Service Use Tax |
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1 | | Act, in accordance with reasonable rules and regulations to be |
2 | | prescribed by the Department. If no such request is made, the |
3 | | taxpayer may credit such excess payment against tax liability |
4 | | subsequently to be remitted to the Department under this Act, |
5 | | the Use Tax Act, the Service Occupation Tax Act , or the Service |
6 | | Use Tax Act, in accordance with reasonable rules and |
7 | | regulations prescribed by the Department. If the Department |
8 | | subsequently determined that all or any part of the credit |
9 | | taken was not actually due to the taxpayer, the taxpayer's |
10 | | 2.1% and 1.75% vendor's discount shall be reduced by 2.1% or |
11 | | 1.75% of the difference between the credit taken and that |
12 | | actually due, and that taxpayer shall be liable for penalties |
13 | | and interest on such difference. |
14 | | If a retailer of motor fuel is entitled to a credit under |
15 | | Section 2d of this Act which exceeds the taxpayer's liability |
16 | | to the Department under this Act for the month for which the |
17 | | taxpayer is filing a return, the Department shall issue the |
18 | | taxpayer a credit memorandum for the excess. |
19 | | Notwithstanding any provision of law to the contrary, |
20 | | beginning on the first day of the first month after the |
21 | | Arlington Megaproject is established under Division 22 of |
22 | | Article 10 of the Property Tax Code, all taxes collected under |
23 | | this Act from persons located within the Arlington Megaproject |
24 | | shall be deposited into the Arlington Megaproject |
25 | | Infrastructure Fund. |
26 | | Beginning January 1, 1990, each month the Department shall |
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1 | | pay into the Local Government Tax Fund, a special fund in the |
2 | | State treasury which is hereby created, the net revenue |
3 | | realized for the preceding month from the 1% tax imposed under |
4 | | this Act. |
5 | | Beginning January 1, 1990, each month the Department shall |
6 | | pay into the County and Mass Transit District Fund, a special |
7 | | fund in the State treasury which is hereby created, 4% of the |
8 | | net revenue realized for the preceding month from the 6.25% |
9 | | general rate other than aviation fuel sold on or after |
10 | | December 1, 2019. This exception for aviation fuel only |
11 | | applies for so long as the revenue use requirements of 49 |
12 | | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. |
13 | | Beginning August 1, 2000, each month the Department shall |
14 | | pay into the County and Mass Transit District Fund 20% of the |
15 | | net revenue realized for the preceding month from the 1.25% |
16 | | rate on the selling price of motor fuel and gasohol. If, in any |
17 | | month, the tax on sales tax holiday items, as defined in |
18 | | Section 2-8, is imposed at the rate of 1.25%, then the |
19 | | Department shall pay 20% of the net revenue realized for that |
20 | | month from the 1.25% rate on the selling price of sales tax |
21 | | holiday items into the County and Mass Transit District Fund. |
22 | | Beginning January 1, 1990, each month the Department shall |
23 | | pay into the Local Government Tax Fund 16% of the net revenue |
24 | | realized for the preceding month from the 6.25% general rate |
25 | | on the selling price of tangible personal property other than |
26 | | aviation fuel sold on or after December 1, 2019. This |
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1 | | exception for aviation fuel only applies for so long as the |
2 | | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. |
3 | | 47133 are binding on the State. |
4 | | For aviation fuel sold on or after December 1, 2019, each |
5 | | month the Department shall pay into the State Aviation Program |
6 | | Fund 20% of the net revenue realized for the preceding month |
7 | | from the 6.25% general rate on the selling price of aviation |
8 | | fuel, less an amount estimated by the Department to be |
9 | | required for refunds of the 20% portion of the tax on aviation |
10 | | fuel under this Act, which amount shall be deposited into the |
11 | | Aviation Fuel Sales Tax Refund Fund. The Department shall only |
12 | | pay moneys into the State Aviation Program Fund and the |
13 | | Aviation Fuel Sales Tax Refund Fund under this Act for so long |
14 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
15 | | U.S.C. 47133 are binding on the State. |
16 | | Beginning August 1, 2000, each month the Department shall |
17 | | pay into the Local Government Tax Fund 80% of the net revenue |
18 | | realized for the preceding month from the 1.25% rate on the |
19 | | selling price of motor fuel and gasohol. If, in any month, the |
20 | | tax on sales tax holiday items, as defined in Section 2-8, is |
21 | | imposed at the rate of 1.25%, then the Department shall pay 80% |
22 | | of the net revenue realized for that month from the 1.25% rate |
23 | | on the selling price of sales tax holiday items into the Local |
24 | | Government Tax Fund. |
25 | | Beginning October 1, 2009, each month the Department shall |
26 | | pay into the Capital Projects Fund an amount that is equal to |
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1 | | an amount estimated by the Department to represent 80% of the |
2 | | net revenue realized for the preceding month from the sale of |
3 | | candy, grooming and hygiene products, and soft drinks that had |
4 | | been taxed at a rate of 1% prior to September 1, 2009 but that |
5 | | are now taxed at 6.25%. |
6 | | Beginning July 1, 2011, each month the Department shall |
7 | | pay into the Clean Air Act Permit Fund 80% of the net revenue |
8 | | realized for the preceding month from the 6.25% general rate |
9 | | on the selling price of sorbents used in Illinois in the |
10 | | process of sorbent injection as used to comply with the |
11 | | Environmental Protection Act or the federal Clean Air Act, but |
12 | | the total payment into the Clean Air Act Permit Fund under this |
13 | | Act and the Use Tax Act shall not exceed $2,000,000 in any |
14 | | fiscal year. |
15 | | Beginning July 1, 2013, each month the Department shall |
16 | | pay into the Underground Storage Tank Fund from the proceeds |
17 | | collected under this Act, the Use Tax Act, the Service Use Tax |
18 | | Act, and the Service Occupation Tax Act an amount equal to the |
19 | | average monthly deficit in the Underground Storage Tank Fund |
20 | | during the prior year, as certified annually by the Illinois |
21 | | Environmental Protection Agency, but the total payment into |
22 | | the Underground Storage Tank Fund under this Act, the Use Tax |
23 | | Act, the Service Use Tax Act, and the Service Occupation Tax |
24 | | Act shall not exceed $18,000,000 in any State fiscal year. As |
25 | | used in this paragraph, the "average monthly deficit" shall be |
26 | | equal to the difference between the average monthly claims for |
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1 | | payment by the fund and the average monthly revenues deposited |
2 | | into the fund, excluding payments made pursuant to this |
3 | | paragraph. |
4 | | Beginning July 1, 2015, of the remainder of the moneys |
5 | | received by the Department under the Use Tax Act, the Service |
6 | | Use Tax Act, the Service Occupation Tax Act, and this Act, each |
7 | | month the Department shall deposit $500,000 into the State |
8 | | Crime Laboratory Fund. |
9 | | Of the remainder of the moneys received by the Department |
10 | | pursuant to this Act, (a) 1.75% thereof shall be paid into the |
11 | | Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on |
12 | | and after July 1, 1989, 3.8% thereof shall be paid into the |
13 | | Build Illinois Fund; provided, however, that if in any fiscal |
14 | | year the sum of (1) the aggregate of 2.2% or 3.8%, as the case |
15 | | may be, of the moneys received by the Department and required |
16 | | to be paid into the Build Illinois Fund pursuant to this Act, |
17 | | Section 9 of the Use Tax Act, Section 9 of the Service Use Tax |
18 | | Act, and Section 9 of the Service Occupation Tax Act, such Acts |
19 | | being hereinafter called the "Tax Acts" and such aggregate of |
20 | | 2.2% or 3.8%, as the case may be, of moneys being hereinafter |
21 | | called the "Tax Act Amount", and (2) the amount transferred to |
22 | | the Build Illinois Fund from the State and Local Sales Tax |
23 | | Reform Fund shall be less than the Annual Specified Amount (as |
24 | | hereinafter defined), an amount equal to the difference shall |
25 | | be immediately paid into the Build Illinois Fund from other |
26 | | moneys received by the Department pursuant to the Tax Acts; |
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1 | | the "Annual Specified Amount" means the amounts specified |
2 | | below for fiscal years 1986 through 1993: |
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3 | | Fiscal Year | Annual Specified Amount | |
4 | | 1986 | $54,800,000 | |
5 | | 1987 | $76,650,000 | |
6 | | 1988 | $80,480,000 | |
7 | | 1989 | $88,510,000 | |
8 | | 1990 | $115,330,000 | |
9 | | 1991 | $145,470,000 | |
10 | | 1992 | $182,730,000 | |
11 | | 1993 | $206,520,000; |
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12 | | and means the Certified Annual Debt Service Requirement (as |
13 | | defined in Section 13 of the Build Illinois Bond Act) or the |
14 | | Tax Act Amount, whichever is greater, for fiscal year 1994 and |
15 | | each fiscal year thereafter; and further provided, that if on |
16 | | the last business day of any month the sum of (1) the Tax Act |
17 | | Amount required to be deposited into the Build Illinois Bond |
18 | | Account in the Build Illinois Fund during such month and (2) |
19 | | the amount transferred to the Build Illinois Fund from the |
20 | | State and Local Sales Tax Reform Fund shall have been less than |
21 | | 1/12 of the Annual Specified Amount, an amount equal to the |
22 | | difference shall be immediately paid into the Build Illinois |
23 | | Fund from other moneys received by the Department pursuant to |
24 | | the Tax Acts; and, further provided, that in no event shall the |
25 | | payments required under the preceding proviso result in |
26 | | aggregate payments into the Build Illinois Fund pursuant to |
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1 | | this clause (b) for any fiscal year in excess of the greater of |
2 | | (i) the Tax Act Amount or (ii) the Annual Specified Amount for |
3 | | such fiscal year. The amounts payable into the Build Illinois |
4 | | Fund under clause (b) of the first sentence in this paragraph |
5 | | shall be payable only until such time as the aggregate amount |
6 | | on deposit under each trust indenture securing Bonds issued |
7 | | and outstanding pursuant to the Build Illinois Bond Act is |
8 | | sufficient, taking into account any future investment income, |
9 | | to fully provide, in accordance with such indenture, for the |
10 | | defeasance of or the payment of the principal of, premium, if |
11 | | any, and interest on the Bonds secured by such indenture and on |
12 | | any Bonds expected to be issued thereafter and all fees and |
13 | | costs payable with respect thereto, all as certified by the |
14 | | Director of the Bureau of the Budget (now Governor's Office of |
15 | | Management and Budget). If on the last business day of any |
16 | | month in which Bonds are outstanding pursuant to the Build |
17 | | Illinois Bond Act, the aggregate of moneys deposited in the |
18 | | Build Illinois Bond Account in the Build Illinois Fund in such |
19 | | month shall be less than the amount required to be transferred |
20 | | in such month from the Build Illinois Bond Account to the Build |
21 | | Illinois Bond Retirement and Interest Fund pursuant to Section |
22 | | 13 of the Build Illinois Bond Act, an amount equal to such |
23 | | deficiency shall be immediately paid from other moneys |
24 | | received by the Department pursuant to the Tax Acts to the |
25 | | Build Illinois Fund; provided, however, that any amounts paid |
26 | | to the Build Illinois Fund in any fiscal year pursuant to this |
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1 | | sentence shall be deemed to constitute payments pursuant to |
2 | | clause (b) of the first sentence of this paragraph and shall |
3 | | reduce the amount otherwise payable for such fiscal year |
4 | | pursuant to that clause (b). The moneys received by the |
5 | | Department pursuant to this Act and required to be deposited |
6 | | into the Build Illinois Fund are subject to the pledge, claim |
7 | | and charge set forth in Section 12 of the Build Illinois Bond |
8 | | Act. |
9 | | Subject to payment of amounts into the Build Illinois Fund |
10 | | as provided in the preceding paragraph or in any amendment |
11 | | thereto hereafter enacted, the following specified monthly |
12 | | installment of the amount requested in the certificate of the |
13 | | Chairman of the Metropolitan Pier and Exposition Authority |
14 | | provided under Section 8.25f of the State Finance Act, but not |
15 | | in excess of sums designated as "Total Deposit", shall be |
16 | | deposited in the aggregate from collections under Section 9 of |
17 | | the Use Tax Act, Section 9 of the Service Use Tax Act, Section |
18 | | 9 of the Service Occupation Tax Act, and Section 3 of the |
19 | | Retailers' Occupation Tax Act into the McCormick Place |
20 | | Expansion Project Fund in the specified fiscal years. |
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21 | | Fiscal Year | | Total Deposit | |
22 | | 1993 | | $0 | |
23 | | 1994 | | 53,000,000 | |
24 | | 1995 | | 58,000,000 | |
25 | | 1996 | | 61,000,000 | |
26 | | 1997 | | 64,000,000 | |
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1 | | 1998 | | 68,000,000 | |
2 | | 1999 | | 71,000,000 | |
3 | | 2000 | | 75,000,000 | |
4 | | 2001 | | 80,000,000 | |
5 | | 2002 | | 93,000,000 | |
6 | | 2003 | | 99,000,000 | |
7 | | 2004 | | 103,000,000 | |
8 | | 2005 | | 108,000,000 | |
9 | | 2006 | | 113,000,000 | |
10 | | 2007 | | 119,000,000 | |
11 | | 2008 | | 126,000,000 | |
12 | | 2009 | | 132,000,000 | |
13 | | 2010 | | 139,000,000 | |
14 | | 2011 | | 146,000,000 | |
15 | | 2012 | | 153,000,000 | |
16 | | 2013 | | 161,000,000 | |
17 | | 2014 | | 170,000,000 | |
18 | | 2015 | | 179,000,000 | |
19 | | 2016 | | 189,000,000 | |
20 | | 2017 | | 199,000,000 | |
21 | | 2018 | | 210,000,000 | |
22 | | 2019 | | 221,000,000 | |
23 | | 2020 | | 233,000,000 | |
24 | | 2021 | | 300,000,000 | |
25 | | 2022 | | 300,000,000 | |
26 | | 2023 | | 300,000,000 | |
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1 | | 2024 | | 300,000,000 | |
2 | | 2025 | | 300,000,000 | |
3 | | 2026 | | 300,000,000 | |
4 | | 2027 | | 375,000,000 | |
5 | | 2028 | | 375,000,000 | |
6 | | 2029 | | 375,000,000 | |
7 | | 2030 | | 375,000,000 | |
8 | | 2031 | | 375,000,000 | |
9 | | 2032 | | 375,000,000 | |
10 | | 2033 | | 375,000,000 | |
11 | | 2034 | | 375,000,000 | |
12 | | 2035 | | 375,000,000 | |
13 | | 2036 | | 450,000,000 | |
14 | | and | | | |
15 | | each fiscal year | | | |
16 | | thereafter that bonds | | | |
17 | | are outstanding under | | | |
18 | | Section 13.2 of the | | | |
19 | | Metropolitan Pier and | | | |
20 | | Exposition Authority Act, | | | |
21 | | but not after fiscal year 2060. | | |
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22 | | Beginning July 20, 1993 and in each month of each fiscal |
23 | | year thereafter, one-eighth of the amount requested in the |
24 | | certificate of the Chairman of the Metropolitan Pier and |
25 | | Exposition Authority for that fiscal year, less the amount |
26 | | deposited into the McCormick Place Expansion Project Fund by |
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1 | | the State Treasurer in the respective month under subsection |
2 | | (g) of Section 13 of the Metropolitan Pier and Exposition |
3 | | Authority Act, plus cumulative deficiencies in the deposits |
4 | | required under this Section for previous months and years, |
5 | | shall be deposited into the McCormick Place Expansion Project |
6 | | Fund, until the full amount requested for the fiscal year, but |
7 | | not in excess of the amount specified above as "Total |
8 | | Deposit", has been deposited. |
9 | | Subject to payment of amounts into the Capital Projects |
10 | | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, |
11 | | and the McCormick Place Expansion Project Fund pursuant to the |
12 | | preceding paragraphs or in any amendments thereto hereafter |
13 | | enacted, for aviation fuel sold on or after December 1, 2019, |
14 | | the Department shall each month deposit into the Aviation Fuel |
15 | | Sales Tax Refund Fund an amount estimated by the Department to |
16 | | be required for refunds of the 80% portion of the tax on |
17 | | aviation fuel under this Act. The Department shall only |
18 | | deposit moneys into the Aviation Fuel Sales Tax Refund Fund |
19 | | under this paragraph for so long as the revenue use |
20 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
21 | | binding on the State. |
22 | | Subject to payment of amounts into the Build Illinois Fund |
23 | | and the McCormick Place Expansion Project Fund pursuant to the |
24 | | preceding paragraphs or in any amendments thereto hereafter |
25 | | enacted, beginning July 1, 1993 and ending on September 30, |
26 | | 2013, the Department shall each month pay into the Illinois |
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1 | | Tax Increment Fund 0.27% of 80% of the net revenue realized for |
2 | | the preceding month from the 6.25% general rate on the selling |
3 | | price of tangible personal property. |
4 | | Subject to payment of amounts into the Build Illinois |
5 | | Fund, the McCormick Place Expansion Project Fund, and the |
6 | | Illinois Tax Increment Fund pursuant to the preceding |
7 | | paragraphs or in any amendments to this Section hereafter |
8 | | enacted, beginning on the first day of the first calendar |
9 | | month to occur on or after August 26, 2014 (the effective date |
10 | | of Public Act 98-1098), each month, from the collections made |
11 | | under Section 9 of the Use Tax Act, Section 9 of the Service |
12 | | Use Tax Act, Section 9 of the Service Occupation Tax Act, and |
13 | | Section 3 of the Retailers' Occupation Tax Act, the Department |
14 | | shall pay into the Tax Compliance and Administration Fund, to |
15 | | be used, subject to appropriation, to fund additional auditors |
16 | | and compliance personnel at the Department of Revenue, an |
17 | | amount equal to 1/12 of 5% of 80% of the cash receipts |
18 | | collected during the preceding fiscal year by the Audit Bureau |
19 | | of the Department under the Use Tax Act, the Service Use Tax |
20 | | Act, the Service Occupation Tax Act, the Retailers' Occupation |
21 | | Tax Act, and associated local occupation and use taxes |
22 | | administered by the Department. |
23 | | Subject to payments of amounts into the Build Illinois |
24 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
25 | | Tax Increment Fund, the Energy Infrastructure Fund, and the |
26 | | Tax Compliance and Administration Fund as provided in this |
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1 | | Section, beginning on July 1, 2018 the Department shall pay |
2 | | each month into the Downstate Public Transportation Fund the |
3 | | moneys required to be so paid under Section 2-3 of the |
4 | | Downstate Public Transportation Act. |
5 | | Subject to successful execution and delivery of a |
6 | | public-private agreement between the public agency and private |
7 | | entity and completion of the civic build, beginning on July 1, |
8 | | 2023, of the remainder of the moneys received by the |
9 | | Department under the Use Tax Act, the Service Use Tax Act, the |
10 | | Service Occupation Tax Act, and this Act, the Department shall |
11 | | deposit the following specified deposits in the aggregate from |
12 | | collections under the Use Tax Act, the Service Use Tax Act, the |
13 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
14 | | Act, as required under Section 8.25g of the State Finance Act |
15 | | for distribution consistent with the Public-Private |
16 | | Partnership for Civic and Transit Infrastructure Project Act. |
17 | | The moneys received by the Department pursuant to this Act and |
18 | | required to be deposited into the Civic and Transit |
19 | | Infrastructure Fund are subject to the pledge, claim and |
20 | | charge set forth in Section 25-55 of the Public-Private |
21 | | Partnership for Civic and Transit Infrastructure Project Act. |
22 | | As used in this paragraph, "civic build", "private entity", |
23 | | "public-private agreement", and "public agency" have the |
24 | | meanings provided in Section 25-10 of the Public-Private |
25 | | Partnership for Civic and Transit Infrastructure Project Act. |
26 | | Fiscal Year .............................Total Deposit |
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1 | | 2024 .....................................$200,000,000 |
2 | | 2025 ....................................$206,000,000 |
3 | | 2026 ....................................$212,200,000 |
4 | | 2027 ....................................$218,500,000 |
5 | | 2028 ....................................$225,100,000 |
6 | | 2029 ....................................$288,700,000 |
7 | | 2030 ....................................$298,900,000 |
8 | | 2031 ....................................$309,300,000 |
9 | | 2032 ....................................$320,100,000 |
10 | | 2033 ....................................$331,200,000 |
11 | | 2034 ....................................$341,200,000 |
12 | | 2035 ....................................$351,400,000 |
13 | | 2036 ....................................$361,900,000 |
14 | | 2037 ....................................$372,800,000 |
15 | | 2038 ....................................$384,000,000 |
16 | | 2039 ....................................$395,500,000 |
17 | | 2040 ....................................$407,400,000 |
18 | | 2041 ....................................$419,600,000 |
19 | | 2042 ....................................$432,200,000 |
20 | | 2043 ....................................$445,100,000 |
21 | | Beginning July 1, 2021 and until July 1, 2022, subject to |
22 | | the payment of amounts into the County and Mass Transit |
23 | | District Fund, the Local Government Tax Fund, the Build |
24 | | Illinois Fund, the McCormick Place Expansion Project Fund, the |
25 | | Illinois Tax Increment Fund, and the Tax Compliance and |
26 | | Administration Fund as provided in this Section, the |
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1 | | Department shall pay each month into the Road Fund the amount |
2 | | estimated to represent 16% of the net revenue realized from |
3 | | the taxes imposed on motor fuel and gasohol. Beginning July 1, |
4 | | 2022 and until July 1, 2023, subject to the payment of amounts |
5 | | into the County and Mass Transit District Fund, the Local |
6 | | Government Tax Fund, the Build Illinois Fund, the McCormick |
7 | | Place Expansion Project Fund, the Illinois Tax Increment Fund, |
8 | | and the Tax Compliance and Administration Fund as provided in |
9 | | this Section, the Department shall pay each month into the |
10 | | Road Fund the amount estimated to represent 32% of the net |
11 | | revenue realized from the taxes imposed on motor fuel and |
12 | | gasohol. Beginning July 1, 2023 and until July 1, 2024, |
13 | | subject to the payment of amounts into the County and Mass |
14 | | Transit District Fund, the Local Government Tax Fund, the |
15 | | Build Illinois Fund, the McCormick Place Expansion Project |
16 | | Fund, the Illinois Tax Increment Fund, and the Tax Compliance |
17 | | and Administration Fund as provided in this Section, the |
18 | | Department shall pay each month into the Road Fund the amount |
19 | | estimated to represent 48% of the net revenue realized from |
20 | | the taxes imposed on motor fuel and gasohol. Beginning July 1, |
21 | | 2024 and until July 1, 2025, subject to the payment of amounts |
22 | | into the County and Mass Transit District Fund, the Local |
23 | | Government Tax Fund, the Build Illinois Fund, the McCormick |
24 | | Place Expansion Project Fund, the Illinois Tax Increment Fund, |
25 | | and the Tax Compliance and Administration Fund as provided in |
26 | | this Section, the Department shall pay each month into the |
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1 | | Road Fund the amount estimated to represent 64% of the net |
2 | | revenue realized from the taxes imposed on motor fuel and |
3 | | gasohol. Beginning on July 1, 2025, subject to the payment of |
4 | | amounts into the County and Mass Transit District Fund, the |
5 | | Local Government Tax Fund, the Build Illinois Fund, the |
6 | | McCormick Place Expansion Project Fund, the Illinois Tax |
7 | | Increment Fund, and the Tax Compliance and Administration Fund |
8 | | as provided in this Section, the Department shall pay each |
9 | | month into the Road Fund the amount estimated to represent 80% |
10 | | of the net revenue realized from the taxes imposed on motor |
11 | | fuel and gasohol. As used in this paragraph "motor fuel" has |
12 | | the meaning given to that term in Section 1.1 of the Motor Fuel |
13 | | Tax Law, and "gasohol" has the meaning given to that term in |
14 | | Section 3-40 of the Use Tax Act. |
15 | | Of the remainder of the moneys received by the Department |
16 | | pursuant to this Act, 75% thereof shall be paid into the State |
17 | | treasury and 25% shall be reserved in a special account and |
18 | | used only for the transfer to the Common School Fund as part of |
19 | | the monthly transfer from the General Revenue Fund in |
20 | | accordance with Section 8a of the State Finance Act. |
21 | | The Department may, upon separate written notice to a |
22 | | taxpayer, require the taxpayer to prepare and file with the |
23 | | Department on a form prescribed by the Department within not |
24 | | less than 60 days after receipt of the notice an annual |
25 | | information return for the tax year specified in the notice. |
26 | | Such annual return to the Department shall include a statement |
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1 | | of gross receipts as shown by the retailer's last federal |
2 | | Federal income tax return. If the total receipts of the |
3 | | business as reported in the federal Federal income tax return |
4 | | do not agree with the gross receipts reported to the |
5 | | Department of Revenue for the same period, the retailer shall |
6 | | attach to his annual return a schedule showing a |
7 | | reconciliation of the 2 amounts and the reasons for the |
8 | | difference. The retailer's annual return to the Department |
9 | | shall also disclose the cost of goods sold by the retailer |
10 | | during the year covered by such return, opening and closing |
11 | | inventories of such goods for such year, costs of goods used |
12 | | from stock or taken from stock and given away by the retailer |
13 | | during such year, payroll information of the retailer's |
14 | | business during such year and any additional reasonable |
15 | | information which the Department deems would be helpful in |
16 | | determining the accuracy of the monthly, quarterly , or annual |
17 | | returns filed by such retailer as provided for in this |
18 | | Section. |
19 | | If the annual information return required by this Section |
20 | | is not filed when and as required, the taxpayer shall be liable |
21 | | as follows: |
22 | | (i) Until January 1, 1994, the taxpayer shall be |
23 | | liable for a penalty equal to 1/6 of 1% of the tax due from |
24 | | such taxpayer under this Act during the period to be |
25 | | covered by the annual return for each month or fraction of |
26 | | a month until such return is filed as required, the |
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1 | | penalty to be assessed and collected in the same manner as |
2 | | any other penalty provided for in this Act. |
3 | | (ii) On and after January 1, 1994, the taxpayer shall |
4 | | be liable for a penalty as described in Section 3-4 of the |
5 | | Uniform Penalty and Interest Act. |
6 | | The chief executive officer, proprietor, owner , or highest |
7 | | ranking manager shall sign the annual return to certify the |
8 | | accuracy of the information contained therein. Any person who |
9 | | willfully signs the annual return containing false or |
10 | | inaccurate information shall be guilty of perjury and punished |
11 | | accordingly. The annual return form prescribed by the |
12 | | Department shall include a warning that the person signing the |
13 | | return may be liable for perjury. |
14 | | The provisions of this Section concerning the filing of an |
15 | | annual information return do not apply to a retailer who is not |
16 | | required to file an income tax return with the United States |
17 | | Government. |
18 | | As soon as possible after the first day of each month, upon |
19 | | certification of the Department of Revenue, the Comptroller |
20 | | shall order transferred and the Treasurer shall transfer from |
21 | | the General Revenue Fund to the Motor Fuel Tax Fund an amount |
22 | | equal to 1.7% of 80% of the net revenue realized under this Act |
23 | | for the second preceding month. Beginning April 1, 2000, this |
24 | | transfer is no longer required and shall not be made. |
25 | | Net revenue realized for a month shall be the revenue |
26 | | collected by the State pursuant to this Act, less the amount |
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1 | | paid out during that month as refunds to taxpayers for |
2 | | overpayment of liability. |
3 | | For greater simplicity of administration, manufacturers, |
4 | | importers and wholesalers whose products are sold at retail in |
5 | | Illinois by numerous retailers, and who wish to do so, may |
6 | | assume the responsibility for accounting and paying to the |
7 | | Department all tax accruing under this Act with respect to |
8 | | such sales, if the retailers who are affected do not make |
9 | | written objection to the Department to this arrangement. |
10 | | Any person who promotes, organizes, or provides retail |
11 | | selling space for concessionaires or other types of sellers at |
12 | | the Illinois State Fair, DuQuoin State Fair, county fairs, |
13 | | local fairs, art shows, flea markets , and similar exhibitions |
14 | | or events, including any transient merchant as defined by |
15 | | Section 2 of the Transient Merchant Act of 1987, is required to |
16 | | file a report with the Department providing the name of the |
17 | | merchant's business, the name of the person or persons engaged |
18 | | in merchant's business, the permanent address and Illinois |
19 | | Retailers Occupation Tax Registration Number of the merchant, |
20 | | the dates and location of the event , and other reasonable |
21 | | information that the Department may require. The report must |
22 | | be filed not later than the 20th day of the month next |
23 | | following the month during which the event with retail sales |
24 | | was held. Any person who fails to file a report required by |
25 | | this Section commits a business offense and is subject to a |
26 | | fine not to exceed $250. |
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1 | | Any person engaged in the business of selling tangible |
2 | | personal property at retail as a concessionaire or other type |
3 | | of seller at the Illinois State Fair, county fairs, art shows, |
4 | | flea markets , and similar exhibitions or events, or any |
5 | | transient merchants, as defined by Section 2 of the Transient |
6 | | Merchant Act of 1987, may be required to make a daily report of |
7 | | the amount of such sales to the Department and to make a daily |
8 | | payment of the full amount of tax due. The Department shall |
9 | | impose this requirement when it finds that there is a |
10 | | significant risk of loss of revenue to the State at such an |
11 | | exhibition or event. Such a finding shall be based on evidence |
12 | | that a substantial number of concessionaires or other sellers |
13 | | who are not residents of Illinois will be engaging in the |
14 | | business of selling tangible personal property at retail at |
15 | | the exhibition or event, or other evidence of a significant |
16 | | risk of loss of revenue to the State. The Department shall |
17 | | notify concessionaires and other sellers affected by the |
18 | | imposition of this requirement. In the absence of notification |
19 | | by the Department, the concessionaires and other sellers shall |
20 | | file their returns as otherwise required in this Section. |
21 | | (Source: P.A. 102-634, eff. 8-27-21; 102-700, Article 60, |
22 | | Section 60-30, eff. 4-19-22; 102-700, Article 65, Section |
23 | | 65-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff. |
24 | | 1-1-23; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-363, |
25 | | eff. 7-28-23; revised 9-27-23.) |
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1 | | Section 923. The Hotel Operators' Occupation Tax Act is |
2 | | amended by changing Section 6 as follows: |
3 | | (35 ILCS 145/6) (from Ch. 120, par. 481b.36) |
4 | | Sec. 6. Filing of returns and distribution of revenue. |
5 | | Except as provided hereinafter in this Section, on or before |
6 | | the last day of each calendar month, every person engaged in |
7 | | the business of renting, leasing or letting rooms in a hotel in |
8 | | this State during the preceding calendar month shall file a |
9 | | return with the Department, stating: |
10 | | 1. The name of the operator; |
11 | | 2. His residence address and the address of his |
12 | | principal place of business and the address of the |
13 | | principal place of business (if that is a different |
14 | | address) from which he engages in the business of renting, |
15 | | leasing or letting rooms in a hotel in this State; |
16 | | 3. Total amount of rental receipts received by him |
17 | | during the preceding calendar month from renting, leasing |
18 | | or letting rooms during such preceding calendar month; |
19 | | 4. Total amount of rental receipts received by him |
20 | | during the preceding calendar month from renting, leasing |
21 | | or letting rooms to permanent residents during such |
22 | | preceding calendar month; |
23 | | 5. Total amount of other exclusions from gross rental |
24 | | receipts allowed by this Act; |
25 | | 6. Gross rental receipts which were received by him |
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1 | | during the preceding calendar month and upon the basis of |
2 | | which the tax is imposed; |
3 | | 7. The amount of tax due; |
4 | | 8. Such other reasonable information as the Department |
5 | | may require. |
6 | | If the operator's average monthly tax liability to the |
7 | | Department does not exceed $200, the Department may authorize |
8 | | his returns to be filed on a quarter annual basis, with the |
9 | | return for January, February and March of a given year being |
10 | | due by April 30 of such year; with the return for April, May |
11 | | and June of a given year being due by July 31 of such year; |
12 | | with the return for July, August and September of a given year |
13 | | being due by October 31 of such year, and with the return for |
14 | | October, November and December of a given year being due by |
15 | | January 31 of the following year. |
16 | | If the operator's average monthly tax liability to the |
17 | | Department does not exceed $50, the Department may authorize |
18 | | his returns to be filed on an annual basis, with the return for |
19 | | a given year being due by January 31 of the following year. |
20 | | Such quarter annual and annual returns, as to form and |
21 | | substance, shall be subject to the same requirements as |
22 | | monthly returns. |
23 | | Notwithstanding any other provision in this Act concerning |
24 | | the time within which an operator may file his return, in the |
25 | | case of any operator who ceases to engage in a kind of business |
26 | | which makes him responsible for filing returns under this Act, |
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1 | | such operator shall file a final return under this Act with the |
2 | | Department not more than 1 month after discontinuing such |
3 | | business. |
4 | | Where the same person has more than 1 business registered |
5 | | with the Department under separate registrations under this |
6 | | Act, such person shall not file each return that is due as a |
7 | | single return covering all such registered businesses, but |
8 | | shall file separate returns for each such registered business. |
9 | | In his return, the operator shall determine the value of |
10 | | any consideration other than money received by him in |
11 | | connection with the renting, leasing or letting of rooms in |
12 | | the course of his business and he shall include such value in |
13 | | his return. Such determination shall be subject to review and |
14 | | revision by the Department in the manner hereinafter provided |
15 | | for the correction of returns. |
16 | | Where the operator is a corporation, the return filed on |
17 | | behalf of such corporation shall be signed by the president, |
18 | | vice-president, secretary or treasurer or by the properly |
19 | | accredited agent of such corporation. |
20 | | The person filing the return herein provided for shall, at |
21 | | the time of filing such return, pay to the Department the |
22 | | amount of tax herein imposed. The operator filing the return |
23 | | under this Section shall, at the time of filing such return, |
24 | | pay to the Department the amount of tax imposed by this Act |
25 | | less a discount of 2.1% or $25 per calendar year, whichever is |
26 | | greater, which is allowed to reimburse the operator for the |
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1 | | expenses incurred in keeping records, preparing and filing |
2 | | returns, remitting the tax and supplying data to the |
3 | | Department on request. |
4 | | If any payment provided for in this Section exceeds the |
5 | | operator's liabilities under this Act, as shown on an original |
6 | | return, the Department may authorize the operator to credit |
7 | | such excess payment against liability subsequently to be |
8 | | remitted to the Department under this Act, in accordance with |
9 | | reasonable rules adopted by the Department. If the Department |
10 | | subsequently determines that all or any part of the credit |
11 | | taken was not actually due to the operator, the operator's |
12 | | discount shall be reduced by an amount equal to the difference |
13 | | between the discount as applied to the credit taken and that |
14 | | actually due, and that operator shall be liable for penalties |
15 | | and interest on such difference. |
16 | | Notwithstanding any provision of law to the contrary, |
17 | | beginning on the first day of the first month after the |
18 | | Arlington Megaproject is established under Division 22 of |
19 | | Article 10 of the Property Tax Code, all taxes collected under |
20 | | this Act from hotels located within the Arlington Megaproject |
21 | | shall be deposited into the Arlington Megaproject |
22 | | Infrastructure Fund. |
23 | | Of the remaining proceeds, there There shall be deposited |
24 | | into the Build Illinois Fund in the State Treasury for each |
25 | | State fiscal year 40% of the amount of total net revenue from |
26 | | the tax imposed by subsection (a) of Section 3. Of the |
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1 | | remaining 60%: (i) $5,000,000 shall be deposited into the |
2 | | Illinois Sports Facilities Fund and credited to the Subsidy |
3 | | Account each fiscal year by making monthly deposits in the |
4 | | amount of 1/8 of $5,000,000 plus cumulative deficiencies in |
5 | | such deposits for prior months, and (ii) an amount equal to the |
6 | | then applicable Advance Amount shall be deposited into the |
7 | | Illinois Sports Facilities Fund and credited to the Advance |
8 | | Account each fiscal year by making monthly deposits in the |
9 | | amount of 1/8 of the then applicable Advance Amount plus any |
10 | | cumulative deficiencies in such deposits for prior months. |
11 | | (The deposits of the then applicable Advance Amount during |
12 | | each fiscal year shall be treated as advances of funds to the |
13 | | Illinois Sports Facilities Authority for its corporate |
14 | | purposes to the extent paid to the Authority or its trustee and |
15 | | shall be repaid into the General Revenue Fund in the State |
16 | | Treasury by the State Treasurer on behalf of the Authority |
17 | | pursuant to Section 19 of the Illinois Sports Facilities |
18 | | Authority Act, as amended. If in any fiscal year the full |
19 | | amount of the then applicable Advance Amount is not repaid |
20 | | into the General Revenue Fund, then the deficiency shall be |
21 | | paid from the amount in the Local Government Distributive Fund |
22 | | that would otherwise be allocated to the City of Chicago under |
23 | | the State Revenue Sharing Act.) |
24 | | For purposes of the foregoing paragraph, the term "Advance |
25 | | Amount" means, for fiscal year 2002, $22,179,000, and for |
26 | | subsequent fiscal years through fiscal year 2033, 105.615% of |
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1 | | the Advance Amount for the immediately preceding fiscal year, |
2 | | rounded up to the nearest $1,000. |
3 | | Of the remaining 60% of the amount of total net revenue |
4 | | beginning on August 1, 2011 through June 30, 2023, from the tax |
5 | | imposed by subsection (a) of Section 3 after all required |
6 | | deposits into the Illinois Sports Facilities Fund, an amount |
7 | | equal to 8% of the net revenue realized from this Act during |
8 | | the preceding month shall be deposited as follows: 18% of such |
9 | | amount shall be deposited into the Chicago Travel Industry |
10 | | Promotion Fund for the purposes described in subsection (n) of |
11 | | Section 5 of the Metropolitan Pier and Exposition Authority |
12 | | Act and the remaining 82% of such amount shall be deposited |
13 | | into the Local Tourism Fund each month for purposes authorized |
14 | | by Section 605-705 of the Department of Commerce and Economic |
15 | | Opportunity Law. Beginning on August 1, 2011 and through June |
16 | | 30, 2023, an amount equal to 4.5% of the net revenue realized |
17 | | from this Act during the preceding month shall be deposited as |
18 | | follows: 55% of such amount shall be deposited into the |
19 | | Chicago Travel Industry Promotion Fund for the purposes |
20 | | described in subsection (n) of Section 5 of the Metropolitan |
21 | | Pier and Exposition Authority Act and the remaining 45% of |
22 | | such amount deposited into the International Tourism Fund for |
23 | | the purposes authorized in Section 605-707 of the Department |
24 | | of Commerce and Economic Opportunity Law. "Net revenue |
25 | | realized" means the revenue collected by the State under this |
26 | | Act less the amount paid out as refunds to taxpayers for |
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1 | | overpayment of liability under this Act. |
2 | | Beginning on July 1, 2023, of the remaining 60% of the |
3 | | amount of total net revenue realized from the tax imposed |
4 | | under subsection (a) of Section 3, after all required deposits |
5 | | into the Illinois Sports Facilities Fund: |
6 | | (1) an amount equal to 8% of the net revenue realized |
7 | | under this Act for the preceding month shall be deposited |
8 | | as follows: 82% to the Local Tourism Fund and 18% to the |
9 | | Chicago Travel Industry Promotion Fund; and |
10 | | (2) an amount equal to 4.5% of the net revenue |
11 | | realized under this Act for the preceding month shall be |
12 | | deposited as follows: 55% to the Chicago Travel Industry |
13 | | Promotion Fund and 45% to the International Tourism Fund. |
14 | | After making all these deposits, any remaining net revenue |
15 | | realized from the tax imposed under subsection (a) of Section |
16 | | 3 shall be deposited into the Tourism Promotion Fund in the |
17 | | State Treasury. All moneys received by the Department from the |
18 | | additional tax imposed under subsection (b) of Section 3 shall |
19 | | be deposited into the Build Illinois Fund in the State |
20 | | Treasury. |
21 | | The Department may, upon separate written notice to a |
22 | | taxpayer, require the taxpayer to prepare and file with the |
23 | | Department on a form prescribed by the Department within not |
24 | | less than 60 days after receipt of the notice an annual |
25 | | information return for the tax year specified in the notice. |
26 | | Such annual return to the Department shall include a statement |
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1 | | of gross receipts as shown by the operator's last State income |
2 | | tax return. If the total receipts of the business as reported |
3 | | in the State income tax return do not agree with the gross |
4 | | receipts reported to the Department for the same period, the |
5 | | operator shall attach to his annual information return a |
6 | | schedule showing a reconciliation of the 2 amounts and the |
7 | | reasons for the difference. The operator's annual information |
8 | | return to the Department shall also disclose payroll |
9 | | information of the operator's business during the year covered |
10 | | by such return and any additional reasonable information which |
11 | | the Department deems would be helpful in determining the |
12 | | accuracy of the monthly, quarterly or annual tax returns by |
13 | | such operator as hereinbefore provided for in this Section. |
14 | | If the annual information return required by this Section |
15 | | is not filed when and as required the taxpayer shall be liable |
16 | | for a penalty in an amount determined in accordance with |
17 | | Section 3-4 of the Uniform Penalty and Interest Act until such |
18 | | return is filed as required, the penalty to be assessed and |
19 | | collected in the same manner as any other penalty provided for |
20 | | in this Act. |
21 | | The chief executive officer, proprietor, owner or highest |
22 | | ranking manager shall sign the annual return to certify the |
23 | | accuracy of the information contained therein. Any person who |
24 | | willfully signs the annual return containing false or |
25 | | inaccurate information shall be guilty of perjury and punished |
26 | | accordingly. The annual return form prescribed by the |
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1 | | Department shall include a warning that the person signing the |
2 | | return may be liable for perjury. |
3 | | The foregoing portion of this Section concerning the |
4 | | filing of an annual information return shall not apply to an |
5 | | operator who is not required to file an income tax return with |
6 | | the United States Government. |
7 | | (Source: P.A. 102-16, eff. 6-17-21; 103-8, eff. 6-7-23.) |
8 | | Section 925. The Property Tax Code is amended by adding |
9 | | Division 22 to Article 10 as follows: |
10 | | (35 ILCS 200/Art. 10 Div. 22 heading new) |
11 | | Division 22. Megaprojects |
12 | | (35 ILCS 200/10-900 new) |
13 | | Sec. 10-900. Findings. The State's economy is highly |
14 | | vulnerable to other states that have major financial incentive |
15 | | programs and competitive tax incentives. Certain businesses |
16 | | and commercial operations that generate significant economic |
17 | | activity bear a disproportionately high property tax burden |
18 | | compared to their impact on government services and compared |
19 | | to their positive economic benefits to the State and the local |
20 | | economy and their derivative benefits to taxing districts. To |
21 | | incentivize the significant capital investment and economic |
22 | | activity of certain large-scale businesses and industrial and |
23 | | commercial operations, the State finds that a valuation |
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1 | | procedure for real property taxes on special properties, known |
2 | | as megaprojects, will reduce barriers to investment and |
3 | | economic activity in Illinois. The General Assembly finds that |
4 | | it is in the best interest of Illinois to establish a new |
5 | | category of valuation for megaprojects that recognizes their |
6 | | complexity and encourages local development at underutilized |
7 | | properties. |
8 | | (35 ILCS 200/10-910 new) |
9 | | Sec. 10-910. Megaproject Assessment Freeze and Payment |
10 | | Law; definitions. This Division 22 may be cited as the |
11 | | Megaproject Assessment Freeze and Payment Law. |
12 | | As used in this Division: |
13 | | "Assessment officer" means the chief county assessment |
14 | | officer of the county in which the megaproject is located. |
15 | | "Assessment period" means the period beginning on the |
16 | | first day of the calendar year after the calendar year in which |
17 | | a megaproject is placed in service and ending on the date when |
18 | | the megaproject no longer qualifies as a megaproject under |
19 | | this Division. |
20 | | "Base tax year" means the tax year prior to the first |
21 | | calendar year during which the Department issues a megaproject |
22 | | certificate under this Division. |
23 | | "Base year" means: |
24 | | (1) the calendar year prior to the calendar year in |
25 | | which the Department issues the megaproject certificate, |
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1 | | if the Department issues a megaproject certificate for a |
2 | | project located on the property without granting |
3 | | preliminary approval for the project pursuant to Section |
4 | | 10-940; or |
5 | | (2) the calendar year prior to the calendar year in |
6 | | which the Department grants that preliminary approval, if |
7 | | the Department grants preliminary approval pursuant to |
8 | | Section 10-940 for a megaproject located on the property. |
9 | | "Base year valuation" means the assessed value, in the |
10 | | base year, of the property comprising the megaproject. |
11 | | "Company" means one or more entities whose aggregate |
12 | | investment in the megaproject meets the minimum investment |
13 | | required under this Division. "Company" includes a company |
14 | | affiliate unless the context clearly indicates otherwise. |
15 | | "Company affiliate" means an entity that joins with or is |
16 | | an affiliate of a company and that participates in the |
17 | | investment in, or financing of, a megaproject. |
18 | | "Department" means the Department of Revenue. |
19 | | "Eligible costs" means all costs incurred by or on behalf |
20 | | of, or allocated to, a company, prior to the Department's |
21 | | issuance of the megaproject certificate or during the |
22 | | investment period, to create or construct a megaproject. |
23 | | "Eligible costs" includes, without limitation: |
24 | | (1) the purchase, site preparation, renovation, |
25 | | rehabilitation, and construction of land, buildings, |
26 | | structures, equipment, and furnishings used for or in the |
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1 | | megaproject; |
2 | | (2) any goods or services for the megaproject that are |
3 | | purchased and capitalized under generally accepted |
4 | | accounting principles, including any organizational costs |
5 | | and research and development costs incurred in Illinois; |
6 | | (3) capitalized lease costs for land, buildings, |
7 | | structures, and equipment valued at their present value |
8 | | using the interest rate at which the company borrows funds |
9 | | prevailing at the time the company entered into the lease; |
10 | | (4) infrastructure development costs; |
11 | | (5) debt service and project financing costs; |
12 | | (6) noncapitalized research and development costs; |
13 | | (7) job training and education costs; |
14 | | (8) lease and relocation costs; and |
15 | | (9) amounts expended by a company or company affiliate |
16 | | as a nonresponsible party pursuant to a voluntary program |
17 | | of site remediation, including amounts expended to obtain |
18 | | a certification of completion, if completion of |
19 | | remediation is certified by the Illinois Environmental |
20 | | Protection Agency. |
21 | | "Entity" means a sole proprietorship, partnership, firm, |
22 | | corporation, limited liability company, association, or other |
23 | | business enterprise. |
24 | | "Incentive agreement" means an agreement between a company |
25 | | and a local municipality obligating the company to make the |
26 | | special payment under this Division, in addition to paying |
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1 | | property taxes, during the incentive period for a megaproject. |
2 | | "Incentive period" means the period beginning on the first |
3 | | day of the calendar year after the calendar year in which the |
4 | | megaproject is placed in service and each calendar year |
5 | | thereafter until the earlier of (i) the expiration or |
6 | | termination of the incentive agreement or (ii) the revocation |
7 | | of the megaproject certificate. |
8 | | "Inducement resolution" means a resolution adopted by the |
9 | | local municipality setting forth the commitment of the local |
10 | | municipality to enter into an incentive agreement. |
11 | | "Investment period" means the period ending 7 years after |
12 | | the date on which the Department issues the megaproject |
13 | | certificate, or such other longer period of time as the local |
14 | | municipality and the company may agree to, not to exceed an |
15 | | initial period of 10 years. |
16 | | "Local municipality" means the city, village, or |
17 | | incorporated town in which the megaproject is located or, if |
18 | | the megaproject is located in an unincorporated area, the |
19 | | county in which the megaproject is located. |
20 | | "Megaproject" means a project that satisfies the minimum |
21 | | investment, investment period, and other requirements of this |
22 | | Division. |
23 | | "Megaproject certificate" means a certificate issued by |
24 | | the Department that authorizes an assessment freeze as |
25 | | provided in this Division. |
26 | | "Minimum investment" means an investment in the |
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1 | | megaproject of at least $500,000,000 in eligible costs within |
2 | | the investment period. |
3 | | "Minority person" means a person who is a citizen or |
4 | | lawful permanent resident of the United States and who is any |
5 | | of the following: |
6 | | (1) American Indian or Alaska Native (a person having |
7 | | origins in any of the original peoples of North and South |
8 | | America, including Central America, and who maintains |
9 | | tribal affiliation or community attachment). |
10 | | (2) Asian (a person having origins in any of the |
11 | | original peoples of the Far East, Southeast Asia, or the |
12 | | Indian subcontinent, including, but not limited to, |
13 | | Cambodia, China, India, Japan, Korea, Malaysia, Pakistan, |
14 | | the Philippine Islands, Thailand, and Vietnam). |
15 | | (3) Black or African American (a person having origins |
16 | | in any of the black racial groups of Africa). |
17 | | (4) Hispanic or Latino (a person of Cuban, Mexican, |
18 | | Puerto Rican, South or Central American, or other Spanish |
19 | | culture or origin, regardless of race). |
20 | | (5) Middle Eastern or North African. |
21 | | (6) Native Hawaiian or Other Pacific Islander (a |
22 | | person having origins in any of the original peoples of |
23 | | Hawaii, Guam, Samoa, or other Pacific Islands). |
24 | | "Minority-owned business" means a business that is at |
25 | | least 51% owned by one or more minority persons, or in the case |
26 | | of a corporation, at least 51% of the stock in which is owned |
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1 | | by one or more minority persons; and the management and daily |
2 | | business operations of which are controlled by one or more of |
3 | | the minority individuals who own it. |
4 | | "Placed in service" means that construction of the |
5 | | megaproject is substantially complete, which may be evidenced |
6 | | by issuance of a certificate of occupancy for the megaproject |
7 | | by the local municipality or any other governmental body |
8 | | having jurisdiction over construction of the megaproject or, |
9 | | if no certificate of occupancy is required as to the |
10 | | megaproject, commencement of operations at the megaproject |
11 | | site. |
12 | | "Project" means modification to or construction on land, |
13 | | buildings, and other improvements on the land, including |
14 | | water, sewage treatment and disposal facilities, air pollution |
15 | | control facilities, and all other machinery, apparatus, |
16 | | equipment, office facilities, related infrastructure, and |
17 | | furnishings that are considered necessary, suitable, or useful |
18 | | by a company, including all such property subject to |
19 | | assessment under the Property Tax Code. |
20 | | "Special payment" means the annual amount paid in addition |
21 | | to property taxes paid during the incentive period as provided |
22 | | in the incentive agreement. |
23 | | "Taxing district" has the meaning set forth in Section |
24 | | 1-150. |
25 | | "Termination date" means the last day of a calendar year |
26 | | that is no later than the 23rd year following the first |
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1 | | calendar year in which a megaproject is placed in service. A |
2 | | company may apply to the local municipality prior to the |
3 | | termination date for an extension of the termination date |
4 | | beyond the 23rd year for up to 17 additional years, for a total |
5 | | of 40 years. The corporate authorities of the local |
6 | | municipality shall approve an extension of the termination |
7 | | date by resolution upon a finding of substantial public |
8 | | benefit. A copy of the resolution must be delivered to the |
9 | | Department within 30 days of the date the resolution was |
10 | | adopted. If the incentive agreement is terminated under |
11 | | Section 10-937, then the termination date is the date the |
12 | | agreement is terminated. |
13 | | (35 ILCS 200/10-912 new) |
14 | | Sec. 10-912. Express authorization for megaproject. The |
15 | | Department may issue a megaproject certificate for a |
16 | | megaproject in the Village of Arlington Heights. The |
17 | | megaproject authorized by this Section may be referred to as |
18 | | the Arlington Megaproject. |
19 | | (35 ILCS 200/10-912.1 new) |
20 | | Sec. 10-912.1. Arlington Megaproject Oversight Board. |
21 | | (a) There is hereby established the Arlington Megaproject |
22 | | Oversight Board. As used in this Section, "Megaproject Board" |
23 | | means the Arlington Megaproject Oversight Board. |
24 | | (b) The voting members of the Megaproject Board are as |
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1 | | follows: |
2 | | (1) The Mayor of the Village of Arlington Heights or |
3 | | his or her designee, who shall be the chairperson of the |
4 | | Board. |
5 | | (2) The Mayor of the City of Rolling Meadows or his or |
6 | | her designee. |
7 | | (3) The Mayor of the Village of Palatine or his or her |
8 | | designee. |
9 | | (4) The Executive Director of the Salt Creek Rural |
10 | | Park District or his or her designee. |
11 | | (5) The Superintendent of Township High School |
12 | | District 214 or his or her designee. |
13 | | (6) The Superintendent of Township High School |
14 | | District 211 or his or her designee. |
15 | | (7) The Superintendent of Community Consolidated |
16 | | School District 15 or his or her designee. |
17 | | (c) The nonvoting, advisory members of the Megaproject |
18 | | Board are as follows: |
19 | | (1) The President of the Cook County Board of |
20 | | Commissioners or his or her designee. |
21 | | (2) The Mayor of the Village of Buffalo Grove or his or |
22 | | her designee. |
23 | | (3) The Mayor of the Village of Elk Grove Village or |
24 | | his or her designee. |
25 | | (4) The Mayor of the Village of Mount Prospect or his |
26 | | or her designee. |
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1 | | (5) The Mayor of the City of Prospect Heights or his or |
2 | | her designee. |
3 | | (6) The Mayor of the Village of Schaumburg or his or |
4 | | her designee. |
5 | | (7) The Mayor of the Village of Wheeling or his or her |
6 | | designee. |
7 | | (8) The Secretary of Transportation or his or her |
8 | | designee. |
9 | | (9) The Executive Director of the Suburban Bus |
10 | | Division of the Regional Transportation Authority or his |
11 | | or her designee. |
12 | | (10) The Executive Director of the Illinois State Toll |
13 | | Highway Authority or his or her designee. |
14 | | (11) The members of the General Assembly serving |
15 | | Representative Districts 51, 53, 54, 55, 56, 57, and 59 |
16 | | and Legislative Districts 26, 27, 28, 29, and 30. |
17 | | (d) The voting members of the Megaproject Board constitute |
18 | | a public body that is subject to the Open Meetings Act. |
19 | | (e) Four voting members of the Megaproject Board shall |
20 | | constitute a quorum. Actions of the Megaproject Board must |
21 | | receive the affirmative vote of at least 4 voting members. The |
22 | | Megaproject Board shall determine the times and places of its |
23 | | meetings. The voting and nonvoting members of the Megaproject |
24 | | Board shall serve without compensation, but they are entitled |
25 | | to reimbursement by the Village of Arlington Heights for |
26 | | reasonable expenses incurred in the performance of their |
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1 | | official duties. |
2 | | (f) The Arlington Heights Village Clerk shall serve as the |
3 | | Secretary of the Megaproject Board. |
4 | | (g) The Village of Arlington Heights shall provide |
5 | | administrative and other support to the Megaproject Board. |
6 | | (h) Prior to the Village of Arlington Heights entering |
7 | | into, amending, or terminating an incentive agreement pursuant |
8 | | to this Division, the incentive agreement, amendment, or |
9 | | termination must be approved by resolution of the Megaproject |
10 | | Board. The requirement of this subsection is in addition to |
11 | | all other requirements of Sections 10-920 and 10-925 of this |
12 | | Act. |
13 | | (i) The Megaproject Board may meet periodically at the |
14 | | call of the chairperson of the Megaproject Board to conduct |
15 | | oversight of the Arlington Megaproject and to provide |
16 | | recommendations related to the Arlington Megaproject. |
17 | | (j) In the event the provisions of this Section conflict |
18 | | with the provisions of Division 22 of Article 10 of this Act, |
19 | | the provisions of this Section shall control. |
20 | | (k) The Village of Arlington Heights may not regulate the |
21 | | Arlington Megaproject in a manner inconsistent with this |
22 | | Section. This Section is a limitation under subsection (i) of |
23 | | Section 6 of Article VII of the Illinois Constitution on the |
24 | | concurrent exercise by home rule units of powers and functions |
25 | | exercised by the State. |
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1 | | (35 ILCS 200/10-915 new) |
2 | | Sec. 10-915. Valuation during incentive period; |
3 | | eligibility. |
4 | | (a) Property certified by the Department as megaproject |
5 | | property pursuant to this Division is eligible for an |
6 | | assessment freeze, as provided in this Division, eliminating |
7 | | from consideration, for assessment purposes during the |
8 | | incentive period, the value added to the property by the |
9 | | project and limiting the total valuation of the property |
10 | | during the incentive period to the base year valuation. If the |
11 | | company does not anticipate completing the project within the |
12 | | investment period, then the local municipality may approve one |
13 | | or more extensions of time to complete the project. However, |
14 | | the local municipality may not extend the project for a period |
15 | | that exceeds 5 years after the last day of the investment |
16 | | period. Unless approved as part of the original incentive |
17 | | agreement, the corporate authorities may approve an extension |
18 | | under this subsection by resolution, a copy of which must be |
19 | | delivered to the Department within 30 days after the date the |
20 | | resolution is adopted. |
21 | | (b) To qualify for a megaproject certificate, the company |
22 | | must: |
23 | | (1) make the minimum investment in the megaproject |
24 | | during the investment period; minimum investment |
25 | | requirements shall be construed broadly for purposes of |
26 | | this Division; |
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1 | | (2) enter into an incentive agreement with the local |
2 | | municipality as described in this Division; |
3 | | (3) enter into a project labor agreement with the |
4 | | applicable local building trades council before the |
5 | | commencement of any of the following activities related to |
6 | | the project: demolition; construction; rehabilitation; |
7 | | maintenance; or renovation; the project labor agreement |
8 | | shall remain in effect throughout any relevant incentive |
9 | | period; |
10 | | (4) establish the goal of awarding 20% of the total |
11 | | dollar amount of contracts that are related to the project |
12 | | and are awarded by the company during each calendar year |
13 | | to minority-owned businesses; |
14 | | (5) in order to protect employment opportunities and |
15 | | minimize job displacement, make written offers of |
16 | | employment, and require all vendors and contractors |
17 | | engaged in the post-construction operations to make |
18 | | written offers of employment, to all persons displaced |
19 | | from prior relevant employment as a consequence of the |
20 | | megaproject and to hire those employees who accept |
21 | | employment prior to hiring additional employees; and |
22 | | (6) enter into a labor peace agreement with any bona |
23 | | fide labor organization representing or attempting to |
24 | | represent its post-construction operations employees, |
25 | | including those employees employed by subcontractors or |
26 | | vendors of the company; as used in this paragraph (6), |
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1 | | "labor peace agreement" means an agreement with any bona |
2 | | fide labor organization that, at a minimum, includes the |
3 | | following to protect the State's proprietary interest: |
4 | | (A) a prohibition on the labor organization from |
5 | | engaging in picketing, work stoppages, boycotts, and |
6 | | any other economic interference with the company's |
7 | | business during the term of the labor agreement; and |
8 | | (B) a provision that both parties will submit to |
9 | | binding arbitration for all outstanding matters not |
10 | | agreed upon within 120 days of the from the date that a |
11 | | labor organization becomes recognized as bargaining |
12 | | representative of the bargaining unit. |
13 | | (c) For purposes of this Division, if a single company |
14 | | enters into a financing arrangement of the type described in |
15 | | subsection (b) of Section 10-950, the investment in or |
16 | | financing of the property by a developer, lessor, financing |
17 | | entity, or other third party in accordance with this |
18 | | arrangement is considered investment by the company. |
19 | | Investment by a related person to the company is considered |
20 | | investment by the company. |
21 | | (35 ILCS 200/10-920 new) |
22 | | Sec. 10-920. Incentive agreement; assessment freeze for |
23 | | megaprojects; incentive period; inducement resolution; |
24 | | location of the project; criteria to qualify. |
25 | | (a) To obtain the benefits provided in this Division, the |
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1 | | company shall apply in writing to the local municipality to |
2 | | enter into an incentive agreement with the municipality, in |
3 | | the form and manner required by the local municipality, and |
4 | | shall certify the facts asserted in the application. |
5 | | (b) The corporate authorities of the local municipality, |
6 | | prior to entering into an incentive agreement under this |
7 | | Section, shall hold a public hearing to consider the |
8 | | application. The amount and terms of the proposed special |
9 | | payment and the duration of the incentive agreement shall be |
10 | | considered at the public hearing. |
11 | | (c) Copies of the completed application shall be provided |
12 | | to each taxing district for which property taxes were assessed |
13 | | on the property for the immediately preceding tax year. Those |
14 | | copies shall be provided at least 30 days prior to the |
15 | | scheduled public hearing at which the corporate authorities of |
16 | | the local municipality will consider the application. |
17 | | (d) The company and the local municipality shall enter |
18 | | into an incentive agreement requiring the special payment |
19 | | described in Section 10-925. The corporate authorities of the |
20 | | local municipality shall adopt an ordinance approving the |
21 | | incentive agreement. |
22 | | (e) If an incentive agreement is not executed within 5 |
23 | | years after the local municipality's adoption of an inducement |
24 | | resolution, expenditures incurred by the company more than 5 |
25 | | years prior to the execution of the incentive agreement shall |
26 | | not qualify as part of the minimum investment. |
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1 | | (f) To be eligible to enter into an incentive agreement |
2 | | under this Division, the company must commit to a project that |
3 | | meets the minimum investment set forth in this Division. |
4 | | (35 ILCS 200/10-925 new) |
5 | | Sec. 10-925. Contents of incentive agreement. |
6 | | (a) The incentive agreement under Section 10-920 must |
7 | | require the company to pay, or be responsible for the payment |
8 | | of, an annual special payment to the local municipality, |
9 | | beginning with the first tax year for which the assessment |
10 | | freeze under this Division is applied to the megaproject. The |
11 | | amount of the special payment shall be established by the |
12 | | local municipality in the incentive agreement and may be a |
13 | | fixed amount for the duration of the incentive period or may be |
14 | | subject to adjustment (downward or upward) based on factors |
15 | | memorialized in the incentive agreement. |
16 | | (b) The incentive agreement shall obligate the company to |
17 | | operate the megaproject at the designated project location for |
18 | | a minimum of 20 years. |
19 | | (c) The incentive agreement may contain such other terms |
20 | | and conditions as are mutually agreeable to the local |
21 | | municipality and the company and are consistent with the |
22 | | requirements of this Division, including, without limitation, |
23 | | operational and job creation requirements. |
24 | | (d) In addition, all incentive agreements entered into |
25 | | pursuant to Section 10-920 must include, as the first portion |
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1 | | of the document, a recapitulation of the remaining contents of |
2 | | the document which includes, but is not limited to, the |
3 | | following: |
4 | | (1) the legal name of each party to the agreement; |
5 | | (2) the street address of the project and the property |
6 | | subject to the agreement; |
7 | | (3) the agreed minimum investment; |
8 | | (4) the term of the agreement; |
9 | | (5) a schedule showing the amount of the special |
10 | | payment and its calculation for each year of the |
11 | | agreement; |
12 | | (6) a schedule showing the amount to be distributed |
13 | | annually to each affected taxing district, which amount |
14 | | shall be a percentage of the special payment equal to the |
15 | | taxing district's proportionate share of property taxes |
16 | | due and payable for the base tax year; |
17 | | (7) any other feature or aspect of the agreement that |
18 | | may affect the calculation of items (5) and (6) of this |
19 | | subsection; and |
20 | | (8) an identification of the party or parties to the |
21 | | agreement who are responsible for updating the information |
22 | | contained in the summary document. |
23 | | (35 ILCS 200/10-930 new) |
24 | | Sec. 10-930. Installment bills; distribution of special |
25 | | payments. |
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1 | | (a) The local municipality shall prepare a bill for each |
2 | | installment of the special payment according to the schedule |
3 | | set forth in paragraph (5) of subsection (d) of Section |
4 | | 10-925, or as modified pursuant to paragraph (7) of subsection |
5 | | (d) of Section 10-925, and that payment must be distributed to |
6 | | the affected taxing entities according to the schedule in |
7 | | paragraph (6) of subsection (d) of Section 10-925 or as |
8 | | modified in paragraph (7) of subsection (d) of Section 10-925. |
9 | | (b) Distribution to taxing districts of the special |
10 | | payments associated with a megaproject must be made within 30 |
11 | | days after receipt by the local municipality of the special |
12 | | payment amounts. |
13 | | (c) Misallocations of the distribution of the special |
14 | | payments may be corrected by adjusting later distributions, |
15 | | but these adjustments must be made in the next succeeding year |
16 | | following identification and resolution of the misallocation. |
17 | | To the extent that distributions have been made improperly in |
18 | | previous years, claims for adjustment must be made within one |
19 | | year of the distribution. |
20 | | (35 ILCS 200/10-935 new) |
21 | | Sec. 10-935. Use of revenues. A taxing district that |
22 | | receives and retains revenues from a special payment under |
23 | | this Division may use all or a portion of the revenues for the |
24 | | purposes of financing the issuance of revenue bonds. |
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1 | | (35 ILCS 200/10-937 new) |
2 | | Sec. 10-937. Termination of incentive agreement; automatic |
3 | | termination; minimum level of investment required to remain |
4 | | qualified for assessment freeze. |
5 | | (a) The local municipality and the company may mutually |
6 | | agree to terminate the incentive agreement at any time. From |
7 | | the date of termination, the megaproject is subject to |
8 | | assessment on the basis of the then current fair cash value. |
9 | | (b) An incentive agreement shall be terminated if the |
10 | | company fails to satisfy the minimum investment level provided |
11 | | in this Division. If the incentive agreement is terminated |
12 | | under this subsection, the megaproject is subject to |
13 | | assessment on the basis of the then current fair cash value |
14 | | beginning in the tax year during which the termination occurs. |
15 | | (c) An incentive agreement shall terminate if, at any |
16 | | time, the company no longer has the minimum level of |
17 | | investment as provided in this Division, without regard to |
18 | | depreciation. |
19 | | (35 ILCS 200/10-940 new) |
20 | | Sec. 10-940. Megaproject applications; certification as a |
21 | | megaproject and revocation of certification. |
22 | | (a) The Department shall receive applications for |
23 | | megaproject certificates under this Division in a form and |
24 | | manner provided by the Department by rule. The Department |
25 | | shall promptly notify the assessment officer when the |
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1 | | Department receives an application under this Section. The |
2 | | Department's rules shall provide that an applicant may request |
3 | | preliminary approval of the megaproject before the project |
4 | | begins, before the applicant has entered into a fully executed |
5 | | incentive agreement with the local municipality, or before the |
6 | | project has been placed in service. |
7 | | (b) An applicant for a megaproject certificate under this |
8 | | Division must provide evidence to the Department of a fully |
9 | | executed incentive agreement between the company and the local |
10 | | municipality as described in this Division. |
11 | | (c) An applicant for a megaproject certificate under this |
12 | | Division must provide evidence to the Department of a fully |
13 | | executed project labor agreement entered into with the |
14 | | applicable local building trades council prior to the |
15 | | commencement of any demolition, building construction, or |
16 | | building renovation at the project. If the demolition, |
17 | | building construction, or building renovation begins after the |
18 | | application is approved, then the applicant must transmit a |
19 | | copy of the fully executed project labor agreement to the |
20 | | Department as soon as possible after the agreement is |
21 | | executed. |
22 | | (d) An applicant for a megaproject certificate under this |
23 | | Division must provide evidence to the Department that the |
24 | | company has established the goal of awarding 20% of the total |
25 | | dollar amount of contracts awarded during each calendar year |
26 | | by the company, that are related to the project, to |
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1 | | minority-owned businesses. |
2 | | (e) The Department shall approve an application for a |
3 | | megaproject certificate if the Department finds that the |
4 | | project meets the requirements of this Division. |
5 | | (f) Upon approval of the application, the Department shall |
6 | | issue a megaproject certificate to the applicant and transmit |
7 | | a copy to the assessment officer. The certificate shall |
8 | | identify the property on which the megaproject is located. |
9 | | (g) For each calendar year following issuance of the |
10 | | megaproject certificate, until the minimum investment |
11 | | requirements have been met and the megaproject has been placed |
12 | | in service, the company shall deliver a report to the |
13 | | Department on the status of construction or creation of the |
14 | | megaproject and the amount of minimum investment made in the |
15 | | megaproject during the preceding calendar year. If the |
16 | | Department determines, in accordance with the Administrative |
17 | | Review Law and the Illinois Administrative Procedure Act, that |
18 | | a project for which a certificate has been issued has not met |
19 | | the minimum investment requirements of this Division within |
20 | | the investment period, the Department shall revoke the |
21 | | certificate by written notice to the taxpayer of record and |
22 | | transmit a copy of the revocation to the assessment officer. |
23 | | (h) If the local municipality notifies the Department that |
24 | | the incentive agreement between the company and the local |
25 | | municipality has been terminated, the Department shall revoke |
26 | | the certificate by written notice to the taxpayer of record |
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1 | | and transmit a copy of the revocation to the assessment |
2 | | officer. |
3 | | (i) In addition to all other requirements of this Section, |
4 | | the Department may issue a megaproject certificate only if the |
5 | | megaproject is expressly authorized by Section 10-912. |
6 | | (j) An applicant for a megaproject certificate under this |
7 | | Division must provide evidence to the Department of the fully |
8 | | executed labor peace agreements entered into with any bona |
9 | | fide labor organization representing or attempting to |
10 | | represent its post-construction operations employees prior to |
11 | | the Department approving an application or granting |
12 | | preliminary approval of a megaproject certificate. |
13 | | (35 ILCS 200/10-945 new) |
14 | | Sec. 10-945. Computation of valuation. |
15 | | (a) Upon receipt of the megaproject certificate from the |
16 | | Department, the assessment officer shall determine the base |
17 | | year valuation and shall make a notation on each statement of |
18 | | assessment during the assessment period that the valuation of |
19 | | the project is based upon the issuance of a megaproject |
20 | | certificate. |
21 | | (b) Upon revocation of a megaproject certificate, the |
22 | | assessment officer shall compute the assessed valuation of the |
23 | | project on the basis of the then current fair cash value of the |
24 | | property. |
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1 | | (35 ILCS 200/10-950 new) |
2 | | Sec. 10-950. Transfers of interest in a megaproject; |
3 | | sale-leaseback arrangement; requirements. |
4 | | (a) Subject to the terms of the incentive agreement |
5 | | between the company and the local municipality, ownership of |
6 | | or any interest in the megaproject and any and all related |
7 | | project property, including, without limitation, transfers of |
8 | | indirect beneficial interests and equity interests in a |
9 | | company owning a megaproject, shall not affect the assessment |
10 | | freeze or the validity of the megaproject certificate issued |
11 | | under this Division. Notwithstanding the provisions of this |
12 | | subsection, the incentive agreement shall be a covenant |
13 | | running with the land. |
14 | | (b) A company may enter into lending, financing, security, |
15 | | leasing, or similar arrangements, or a succession of such |
16 | | arrangements, with a financing entity concerning all or part |
17 | | of a project, including, without limitation, a sale-leaseback |
18 | | arrangement, equipment lease, build-to-suit lease, synthetic |
19 | | lease, defeased tax benefit, or transfer lease, an assignment, |
20 | | sublease, or similar arrangement, or succession of those |
21 | | arrangements, with one or more financing entities concerning |
22 | | all or part of a project, regardless of the identity of the |
23 | | income tax or fee owner of the megaproject. Neither the |
24 | | original transfer to the financing entity nor the later |
25 | | transfer from the financing entity back to the company, |
26 | | pursuant to terms in the sale-leaseback agreement, shall |
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1 | | affect the assessment freeze or the validity of the |
2 | | megaproject certificate issued under this Division, regardless |
3 | | of whether the income tax basis is changed for income tax |
4 | | purposes. |
5 | | (c) The Department must receive notice of all transfers |
6 | | undertaken with respect to other projects. Notice shall be |
7 | | made in writing within 60 days after the transfer, identifying |
8 | | each transferee and containing other information required by |
9 | | the Department with the appropriate returns. Failure to meet |
10 | | this notice requirement does not adversely affect the |
11 | | assessment freeze. |
12 | | (35 ILCS 200/10-955 new) |
13 | | Sec. 10-955. Minimum investment by company affiliates. To |
14 | | be eligible for the benefits of this Division, a company must |
15 | | invest the minimum investment. Investments by company |
16 | | affiliates during the investment period may be applied toward |
17 | | the minimum investment under this Division regardless of |
18 | | whether the company affiliate was part of the project. To |
19 | | qualify for the assessment freeze, the minimum investments |
20 | | must be located at the megaproject. |
21 | | (35 ILCS 200/10-960 new) |
22 | | Sec. 10-960. Projects to be valued at fair cash value for |
23 | | purposes of bonded indebtedness and limitations on property |
24 | | tax extensions. Projects to which an assessment freeze applies |
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1 | | pursuant to this Division shall be valued at their fair cash |
2 | | value for purposes of calculating a municipality's general |
3 | | obligation bond limits and a taxing district's limitation on |
4 | | tax extensions. |
5 | | (35 ILCS 200/10-965 new) |
6 | | Sec. 10-965. Abatements. Any taxing district, upon a |
7 | | majority vote of its governing authority, may, after the |
8 | | determination of the assessed valuation as set forth in this |
9 | | Division, order the clerk of the appropriate municipality or |
10 | | county to abate any portion of real property taxes otherwise |
11 | | levied or extended by the taxing district on a megaproject. |
12 | | (35 ILCS 200/10-970 new) |
13 | | Sec. 10-970. Filing of returns, contracts, and other |
14 | | information; due date of payments and returns. |
15 | | (a) The company and the local municipality shall file |
16 | | notices, reports, and other information as required by the |
17 | | Department. |
18 | | (b) Special payments are due at the same time as property |
19 | | tax payments and property tax returns are due for the |
20 | | megaproject property. |
21 | | (c) Failure to make a timely special payment results in |
22 | | the assessment of penalties as if the payment were a |
23 | | delinquent property tax payment or return. |
24 | | (d) Within 30 days after the date of execution of an |
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1 | | incentive agreement, a copy of the incentive agreement must be |
2 | | filed with the Department, the county assessor, and the county |
3 | | auditor for the county in which the megaproject is located. |
4 | | (35 ILCS 200/10-980 new) |
5 | | Sec. 10-980. Rules. The Department may issue rulings and |
6 | | adopt rules as necessary to carry out the purpose of this |
7 | | Division. |
8 | | (35 ILCS 200/10-990 new) |
9 | | Sec. 10-990. Invalidity. If all or any part of this |
10 | | Division is determined to be unconstitutional or otherwise |
11 | | unenforceable by a court of competent jurisdiction, a company |
12 | | has 180 days from the date of the determination to transfer |
13 | | title to a megaproject to an authorized economic development |
14 | | authority, which may qualify for property tax assessment under |
15 | | this Division or which may be exempt from property taxes. |
16 | | Section 930. The Sports Wagering Act is amended by |
17 | | changing Section 25-90 as follows: |
18 | | (230 ILCS 45/25-90) |
19 | | Sec. 25-90. Tax; Sports Wagering Fund. |
20 | | (a) For the privilege of holding a license to operate |
21 | | sports wagering under this Act, this State shall impose and |
22 | | collect 15% of a master sports wagering licensee's adjusted |
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1 | | gross sports wagering receipts from sports wagering. The |
2 | | accrual method of accounting shall be used for purposes of |
3 | | calculating the amount of the tax owed by the licensee. |
4 | | The taxes levied and collected pursuant to this subsection |
5 | | (a) are due and payable to the Board no later than the last day |
6 | | of the month following the calendar month in which the |
7 | | adjusted gross sports wagering receipts were received and the |
8 | | tax obligation was accrued. |
9 | | (a-5) In addition to the tax imposed under subsection (a) |
10 | | of this Section, for the privilege of holding a license to |
11 | | operate sports wagering under this Act, the State shall impose |
12 | | and collect 2% of the adjusted gross receipts from sports |
13 | | wagers that are placed within a home rule county with a |
14 | | population of over 3,000,000 inhabitants, which shall be paid, |
15 | | subject to appropriation from the General Assembly, from the |
16 | | Sports Wagering Fund to that home rule county for the purpose |
17 | | of enhancing the county's criminal justice system. |
18 | | (a-6) In addition to the taxes imposed under subsections |
19 | | (a) and (a-5) of this Section, the State shall impose and |
20 | | collect a tax equal to 3% of the adjusted gross sports wagering |
21 | | receipts from sports wagers that are placed within the |
22 | | Arlington Megaproject established under Division 22 of Article |
23 | | 10 of the Property Tax Code. All moneys collected under this |
24 | | subsection (a-6) shall be deposited into the Arlington |
25 | | Megaproject Infrastructure Fund. |
26 | | (b) The Sports Wagering Fund is hereby created as a |
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1 | | special fund in the State treasury. Except as otherwise |
2 | | provided in this Act, all moneys collected under this Act by |
3 | | the Board shall be deposited into the Sports Wagering Fund. On |
4 | | the 25th of each month, any moneys remaining in the Sports |
5 | | Wagering Fund in excess of the anticipated monthly |
6 | | expenditures from the Fund through the next month, as |
7 | | certified by the Board to the State Comptroller, shall be |
8 | | transferred by the State Comptroller and the State Treasurer |
9 | | to the Capital Projects Fund. |
10 | | (c) Beginning with July 2021, and on a monthly basis |
11 | | thereafter, the Board shall certify to the State Comptroller |
12 | | the amount of license fees collected in the month for initial |
13 | | licenses issued under this Act, except for occupational |
14 | | licenses. As soon after certification as practicable, the |
15 | | State Comptroller shall direct and the State Treasurer shall |
16 | | transfer the certified amount from the Sports Wagering Fund to |
17 | | the Rebuild Illinois Projects Fund. |
18 | | (Source: P.A. 101-31, eff. 6-28-19; 102-16, eff. 6-17-21; |
19 | | 102-687, eff. 12-17-21.) |
20 | | Section 935. The Liquor Control Act of 1934 is amended by |
21 | | adding Section 8-15 as follows: |
22 | | (235 ILCS 5/8-15 new) |
23 | | Sec. 8-15. Arlington Megaproject. Notwithstanding any |
24 | | provision of law to the contrary, beginning on the first day of |
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1 | | the first month after the Arlington Megaproject is established |
2 | | under Division 22 of Article 10 of the Property Tax Code, all |
3 | | taxes collected under this Act from persons located within the |
4 | | Arlington Megaproject shall be deposited into the Arlington |
5 | | Megaproject Infrastructure Fund. |
6 | | Section 997. Severability. The provisions of this Act are |
7 | | severable under Section 1.31 of the Statute on Statutes. |
8 | | Section 999. Effective date. This Act takes effect upon |
9 | | becoming law. |
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INDEX
| 2 | |
Statutes amended in order of appearance
| | 3 | | New Act | | | 4 | | 30 ILCS 105/5.1015 new | | | 5 | | 30 ILCS 105/6z-140 new | | | 6 | | 35 ILCS 105/3-5 | | | 7 | | 35 ILCS 105/9 | from Ch. 120, par. 439.9 | | 8 | | 35 ILCS 110/3-5 | | | 9 | | 35 ILCS 110/9 | from Ch. 120, par. 439.39 | | 10 | | 35 ILCS 115/3-5 | | | 11 | | 35 ILCS 115/9 | from Ch. 120, par. 439.109 | | 12 | | 35 ILCS 120/2-5 | | | 13 | | 35 ILCS 120/3 | from Ch. 120, par. 442 | | 14 | | 35 ILCS 145/6 | from Ch. 120, par. 481b.36 | | 15 | | 35 ILCS 200/Art. 10 Div. | 16 | | 22 heading new | | | 17 | | 35 ILCS 200/10-900 new | | | 18 | | 35 ILCS 200/10-910 new | | | 19 | | 35 ILCS 200/10-912 new | | | 20 | | 35 ILCS 200/10-912.1 new | | | 21 | | 35 ILCS 200/10-915 new | | | 22 | | 35 ILCS 200/10-920 new | | | 23 | | 35 ILCS 200/10-925 new | | | 24 | | 35 ILCS 200/10-930 new | | | 25 | | 35 ILCS 200/10-935 new | | |
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| 1 | | 35 ILCS 200/10-937 new | | | 2 | | 35 ILCS 200/10-940 new | | | 3 | | 35 ILCS 200/10-945 new | | | 4 | | 35 ILCS 200/10-950 new | | | 5 | | 35 ILCS 200/10-955 new | | | 6 | | 35 ILCS 200/10-960 new | | | 7 | | 35 ILCS 200/10-965 new | | | 8 | | 35 ILCS 200/10-970 new | | | 9 | | 35 ILCS 200/10-980 new | | | 10 | | 35 ILCS 200/10-990 new | | | 11 | | 230 ILCS 45/25-90 | | | 12 | | 235 ILCS 5/8-15 new | |
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