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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 5. The Use Tax Act is amended by changing Section | ||||||||||||||||||||||||||||
5 | 3-10 as follows: | ||||||||||||||||||||||||||||
6 | (35 ILCS 105/3-10) | ||||||||||||||||||||||||||||
7 | Sec. 3-10. Rate of tax. Unless otherwise provided in this | ||||||||||||||||||||||||||||
8 | Section, the tax imposed by this Act is at the rate of 6.25% of | ||||||||||||||||||||||||||||
9 | either the selling price or the fair market value, if any, of | ||||||||||||||||||||||||||||
10 | the tangible personal property. In all cases where property | ||||||||||||||||||||||||||||
11 | functionally used or consumed is the same as the property that | ||||||||||||||||||||||||||||
12 | was purchased at retail, then the tax is imposed on the selling | ||||||||||||||||||||||||||||
13 | price of the property. In all cases where property | ||||||||||||||||||||||||||||
14 | functionally used or consumed is a by-product or waste product | ||||||||||||||||||||||||||||
15 | that has been refined, manufactured, or produced from property | ||||||||||||||||||||||||||||
16 | purchased at retail, then the tax is imposed on the lower of | ||||||||||||||||||||||||||||
17 | the fair market value, if any, of the specific property so used | ||||||||||||||||||||||||||||
18 | in this State or on the selling price of the property purchased | ||||||||||||||||||||||||||||
19 | at retail. For purposes of this Section "fair market value" | ||||||||||||||||||||||||||||
20 | means the price at which property would change hands between a | ||||||||||||||||||||||||||||
21 | willing buyer and a willing seller, neither being under any | ||||||||||||||||||||||||||||
22 | compulsion to buy or sell and both having reasonable knowledge | ||||||||||||||||||||||||||||
23 | of the relevant facts. The fair market value shall be |
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1 | established by Illinois sales by the taxpayer of the same | ||||||
2 | property as that functionally used or consumed, or if there | ||||||
3 | are no such sales by the taxpayer, then comparable sales or | ||||||
4 | purchases of property of like kind and character in Illinois. | ||||||
5 | Beginning on July 1, 2000 and through December 31, 2000, | ||||||
6 | with respect to motor fuel, as defined in Section 1.1 of the | ||||||
7 | Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of | ||||||
8 | the Use Tax Act, the tax is imposed at the rate of 1.25%. | ||||||
9 | Beginning on August 6, 2010 through August 15, 2010, and | ||||||
10 | beginning again on August 5, 2022 through August 14, 2022, | ||||||
11 | with respect to sales tax holiday items as defined in Section | ||||||
12 | 3-6 of this Act, the tax is imposed at the rate of 1.25%. | ||||||
13 | With respect to gasohol, the tax imposed by this Act | ||||||
14 | applies to (i) 70% of the proceeds of sales made on or after | ||||||
15 | January 1, 1990, and before July 1, 2003, (ii) 80% of the | ||||||
16 | proceeds of sales made on or after July 1, 2003 and on or | ||||||
17 | before July 1, 2017, (iii) 100% of the proceeds of sales made | ||||||
18 | after July 1, 2017 and prior to January 1, 2024, (iv) 90% of | ||||||
19 | the proceeds of sales made on or after January 1, 2024 and on | ||||||
20 | or before December 31, 2028, and (v) 100% of the proceeds of | ||||||
21 | sales made after December 31, 2028. If, at any time, however, | ||||||
22 | the tax under this Act on sales of gasohol is imposed at the | ||||||
23 | rate of 1.25%, then the tax imposed by this Act applies to 100% | ||||||
24 | of the proceeds of sales of gasohol made during that time. | ||||||
25 | With respect to mid-range ethanol blends, the tax imposed | ||||||
26 | by this Act applies to (i) 80% of the proceeds of sales made on |
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1 | or after January 1, 2024 and on or before December 31, 2028 and | ||||||
2 | (ii) 100% of the proceeds of sales made thereafter. If, at any | ||||||
3 | time, however, the tax under this Act on sales of mid-range | ||||||
4 | ethanol blends is imposed at the rate of 1.25%, then the tax | ||||||
5 | imposed by this Act applies to 100% of the proceeds of sales of | ||||||
6 | mid-range ethanol blends made during that time. | ||||||
7 | With respect to majority blended ethanol fuel, the tax | ||||||
8 | imposed by this Act does not apply to the proceeds of sales | ||||||
9 | made on or after July 1, 2003 and on or before December 31, | ||||||
10 | 2028 but applies to 100% of the proceeds of sales made | ||||||
11 | thereafter. | ||||||
12 | With respect to biodiesel blends with no less than 1% and | ||||||
13 | no more than 10% biodiesel, the tax imposed by this Act applies | ||||||
14 | to (i) 80% of the proceeds of sales made on or after July 1, | ||||||
15 | 2003 and on or before December 31, 2018 and (ii) 100% of the | ||||||
16 | proceeds of sales made after December 31, 2018 and before | ||||||
17 | January 1, 2024. On and after January 1, 2024 and on or before | ||||||
18 | December 31, 2030, the taxation of biodiesel, renewable | ||||||
19 | diesel, and biodiesel blends shall be as provided in Section | ||||||
20 | 3-5.1. If, at any time, however, the tax under this Act on | ||||||
21 | sales of biodiesel blends with no less than 1% and no more than | ||||||
22 | 10% biodiesel is imposed at the rate of 1.25%, then the tax | ||||||
23 | imposed by this Act applies to 100% of the proceeds of sales of | ||||||
24 | biodiesel blends with no less than 1% and no more than 10% | ||||||
25 | biodiesel made during that time. | ||||||
26 | With respect to biodiesel and biodiesel blends with more |
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1 | than 10% but no more than 99% biodiesel, the tax imposed by | ||||||
2 | this Act does not apply to the proceeds of sales made on or | ||||||
3 | after July 1, 2003 and on or before December 31, 2023. On and | ||||||
4 | after January 1, 2024 and on or before December 31, 2030, the | ||||||
5 | taxation of biodiesel, renewable diesel, and biodiesel blends | ||||||
6 | shall be as provided in Section 3-5.1. | ||||||
7 | Until July 1, 2022 and beginning again on July 1, 2023, | ||||||
8 | with respect to food for human consumption that is to be | ||||||
9 | consumed off the premises where it is sold (other than | ||||||
10 | alcoholic beverages, food consisting of or infused with adult | ||||||
11 | use cannabis, soft drinks, and food that has been prepared for | ||||||
12 | immediate consumption), the tax is imposed at the rate of 1%. | ||||||
13 | Beginning on July 1, 2022 and until July 1, 2023, with respect | ||||||
14 | to food for human consumption that is to be consumed off the | ||||||
15 | premises where it is sold (other than alcoholic beverages, | ||||||
16 | food consisting of or infused with adult use cannabis, soft | ||||||
17 | drinks, and food that has been prepared for immediate | ||||||
18 | consumption), the tax is imposed at the rate of 0%. | ||||||
19 | With respect to prescription and nonprescription | ||||||
20 | medicines, drugs, medical appliances, products classified as | ||||||
21 | Class III medical devices by the United States Food and Drug | ||||||
22 | Administration that are used for cancer treatment pursuant to | ||||||
23 | a prescription, as well as any accessories and components | ||||||
24 | related to those devices, modifications to a motor vehicle for | ||||||
25 | the purpose of rendering it usable by a person with a | ||||||
26 | disability, and insulin, blood sugar testing materials, |
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1 | syringes, and needles used by human diabetics, the tax is | ||||||
2 | imposed at the rate of 1%. For the purposes of this Section, | ||||||
3 | until September 1, 2009: the term "soft drinks" means any | ||||||
4 | complete, finished, ready-to-use, non-alcoholic drink, whether | ||||||
5 | carbonated or not, including, but not limited to, soda water, | ||||||
6 | cola, fruit juice, vegetable juice, carbonated water, and all | ||||||
7 | other preparations commonly known as soft drinks of whatever | ||||||
8 | kind or description that are contained in any closed or sealed | ||||||
9 | bottle, can, carton, or container, regardless of size; but | ||||||
10 | "soft drinks" does not include coffee, tea, non-carbonated | ||||||
11 | water, infant formula, milk or milk products as defined in the | ||||||
12 | Grade A Pasteurized Milk and Milk Products Act, or drinks | ||||||
13 | containing 50% or more natural fruit or vegetable juice. | ||||||
14 | Notwithstanding any other provisions of this Act, | ||||||
15 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
16 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
17 | drinks" does not include beverages that contain milk or milk | ||||||
18 | products, soy, rice or similar milk substitutes, or greater | ||||||
19 | than 50% of vegetable or fruit juice by volume. | ||||||
20 | Until August 1, 2009, and notwithstanding any other | ||||||
21 | provisions of this Act, "food for human consumption that is to | ||||||
22 | be consumed off the premises where it is sold" includes all | ||||||
23 | food sold through a vending machine, except soft drinks and | ||||||
24 | food products that are dispensed hot from a vending machine, | ||||||
25 | regardless of the location of the vending machine. Beginning | ||||||
26 | August 1, 2009, and notwithstanding any other provisions of |
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1 | this Act, "food for human consumption that is to be consumed | ||||||
2 | off the premises where it is sold" includes all food sold | ||||||
3 | through a vending machine, except soft drinks, candy, and food | ||||||
4 | products that are dispensed hot from a vending machine, | ||||||
5 | regardless of the location of the vending machine. | ||||||
6 | Notwithstanding any other provisions of this Act, | ||||||
7 | beginning September 1, 2009, "food for human consumption that | ||||||
8 | is to be consumed off the premises where it is sold" does not | ||||||
9 | include candy. For purposes of this Section, "candy" means a | ||||||
10 | preparation of sugar, honey, or other natural or artificial | ||||||
11 | sweeteners in combination with chocolate, fruits, nuts or | ||||||
12 | other ingredients or flavorings in the form of bars, drops, or | ||||||
13 | pieces. "Candy" does not include any preparation that contains | ||||||
14 | flour or requires refrigeration. | ||||||
15 | Notwithstanding any other provisions of this Act, | ||||||
16 | beginning September 1, 2009, "nonprescription medicines and | ||||||
17 | drugs" does not include grooming and hygiene products. For | ||||||
18 | purposes of this Section, "grooming and hygiene products" | ||||||
19 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
20 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
21 | lotions and screens, unless those products are available by | ||||||
22 | prescription only, regardless of whether the products meet the | ||||||
23 | definition of "over-the-counter-drugs". For the purposes of | ||||||
24 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
25 | use that contains a label that identifies the product as a drug | ||||||
26 | as required by 21 CFR 201.66. The "over-the-counter-drug" |
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1 | label includes: | ||||||
2 | (A) a "Drug Facts" panel; or | ||||||
3 | (B) a statement of the "active ingredient(s)" with a | ||||||
4 | list of those ingredients contained in the compound, | ||||||
5 | substance or preparation. | ||||||
6 | Beginning on January 1, 2014 (the effective date of Public | ||||||
7 | Act 98-122), "prescription and nonprescription medicines and | ||||||
8 | drugs" includes medical cannabis purchased from a registered | ||||||
9 | dispensing organization under the Compassionate Use of Medical | ||||||
10 | Cannabis Program Act. | ||||||
11 | As used in this Section, "adult use cannabis" means | ||||||
12 | cannabis subject to tax under the Cannabis Cultivation | ||||||
13 | Privilege Tax Law and the Cannabis Purchaser Excise Tax Law | ||||||
14 | and does not include cannabis subject to tax under the | ||||||
15 | Compassionate Use of Medical Cannabis Program Act. | ||||||
16 | If the property that is purchased at retail from a | ||||||
17 | retailer is acquired outside Illinois and used outside | ||||||
18 | Illinois before being brought to Illinois for use here and is | ||||||
19 | taxable under this Act, the "selling price" on which the tax is | ||||||
20 | computed shall be reduced by an amount that represents a | ||||||
21 | reasonable allowance for depreciation for the period of prior | ||||||
22 | out-of-state use. | ||||||
23 | Beginning on January 1, 2025, with respect to firearms, | ||||||
24 | the tax is imposed at the rate of 11%. | ||||||
25 | (Source: P.A. 102-4, eff. 4-27-21; 102-700, Article 20, | ||||||
26 | Section 20-5, eff. 4-19-22; 102-700, Article 60, Section |
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1 | 60-15, eff. 4-19-22; 102-700, Article 65, Section 65-5, eff. | ||||||
2 | 4-19-22; 103-9, eff. 6-7-23; 103-154 eff. 6-30-23.) | ||||||
3 | Section 10. The Service Use Tax Act is amended by changing | ||||||
4 | Section 3-10 as follows: | ||||||
5 | (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10) | ||||||
6 | Sec. 3-10. Rate of tax. Unless otherwise provided in this | ||||||
7 | Section, the tax imposed by this Act is at the rate of 6.25% of | ||||||
8 | the selling price of tangible personal property transferred as | ||||||
9 | an incident to the sale of service, but, for the purpose of | ||||||
10 | computing this tax, in no event shall the selling price be less | ||||||
11 | than the cost price of the property to the serviceman. | ||||||
12 | Beginning on July 1, 2000 and through December 31, 2000, | ||||||
13 | with respect to motor fuel, as defined in Section 1.1 of the | ||||||
14 | Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of | ||||||
15 | the Use Tax Act, the tax is imposed at the rate of 1.25%. | ||||||
16 | With respect to gasohol, as defined in the Use Tax Act, the | ||||||
17 | tax imposed by this Act applies to (i) 70% of the selling price | ||||||
18 | of property transferred as an incident to the sale of service | ||||||
19 | on or after January 1, 1990, and before July 1, 2003, (ii) 80% | ||||||
20 | of the selling price of property transferred as an incident to | ||||||
21 | the sale of service on or after July 1, 2003 and on or before | ||||||
22 | July 1, 2017, (iii) 100% of the selling price of property | ||||||
23 | transferred as an incident to the sale of service after July 1, | ||||||
24 | 2017 and before January 1, 2024, (iv) 90% of the selling price |
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1 | of property transferred as an incident to the sale of service | ||||||
2 | on or after January 1, 2024 and on or before December 31, 2028, | ||||||
3 | and (v) 100% of the selling price of property transferred as an | ||||||
4 | incident to the sale of service after December 31, 2028. If, at | ||||||
5 | any time, however, the tax under this Act on sales of gasohol, | ||||||
6 | as defined in the Use Tax Act, is imposed at the rate of 1.25%, | ||||||
7 | then the tax imposed by this Act applies to 100% of the | ||||||
8 | proceeds of sales of gasohol made during that time. | ||||||
9 | With respect to mid-range ethanol blends, as defined in | ||||||
10 | Section 3-44.3 of the Use Tax Act, the tax imposed by this Act | ||||||
11 | applies to (i) 80% of the selling price of property | ||||||
12 | transferred as an incident to the sale of service on or after | ||||||
13 | January 1, 2024 and on or before December 31, 2028 and (ii) | ||||||
14 | 100% of the selling price of property transferred as an | ||||||
15 | incident to the sale of service after December 31, 2028. If, at | ||||||
16 | any time, however, the tax under this Act on sales of mid-range | ||||||
17 | ethanol blends is imposed at the rate of 1.25%, then the tax | ||||||
18 | imposed by this Act applies to 100% of the selling price of | ||||||
19 | mid-range ethanol blends transferred as an incident to the | ||||||
20 | sale of service during that time. | ||||||
21 | With respect to majority blended ethanol fuel, as defined | ||||||
22 | in the Use Tax Act, the tax imposed by this Act does not apply | ||||||
23 | to the selling price of property transferred as an incident to | ||||||
24 | the sale of service on or after July 1, 2003 and on or before | ||||||
25 | December 31, 2028 but applies to 100% of the selling price | ||||||
26 | thereafter. |
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1 | With respect to biodiesel blends, as defined in the Use | ||||||
2 | Tax Act, with no less than 1% and no more than 10% biodiesel, | ||||||
3 | the tax imposed by this Act applies to (i) 80% of the selling | ||||||
4 | price of property transferred as an incident to the sale of | ||||||
5 | service on or after July 1, 2003 and on or before December 31, | ||||||
6 | 2018 and (ii) 100% of the proceeds of the selling price after | ||||||
7 | December 31, 2018 and before January 1, 2024. On and after | ||||||
8 | January 1, 2024 and on or before December 31, 2030, the | ||||||
9 | taxation of biodiesel, renewable diesel, and biodiesel blends | ||||||
10 | shall be as provided in Section 3-5.1 of the Use Tax Act. If, | ||||||
11 | at any time, however, the tax under this Act on sales of | ||||||
12 | biodiesel blends, as defined in the Use Tax Act, with no less | ||||||
13 | than 1% and no more than 10% biodiesel is imposed at the rate | ||||||
14 | of 1.25%, then the tax imposed by this Act applies to 100% of | ||||||
15 | the proceeds of sales of biodiesel blends with no less than 1% | ||||||
16 | and no more than 10% biodiesel made during that time. | ||||||
17 | With respect to biodiesel, as defined in the Use Tax Act, | ||||||
18 | and biodiesel blends, as defined in the Use Tax Act, with more | ||||||
19 | than 10% but no more than 99% biodiesel, the tax imposed by | ||||||
20 | this Act does not apply to the proceeds of the selling price of | ||||||
21 | property transferred as an incident to the sale of service on | ||||||
22 | or after July 1, 2003 and on or before December 31, 2023. On | ||||||
23 | and after January 1, 2024 and on or before December 31, 2030, | ||||||
24 | the taxation of biodiesel, renewable diesel, and biodiesel | ||||||
25 | blends shall be as provided in Section 3-5.1 of the Use Tax | ||||||
26 | Act. |
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1 | At the election of any registered serviceman made for each | ||||||
2 | fiscal year, sales of service in which the aggregate annual | ||||||
3 | cost price of tangible personal property transferred as an | ||||||
4 | incident to the sales of service is less than 35%, or 75% in | ||||||
5 | the case of servicemen transferring prescription drugs or | ||||||
6 | servicemen engaged in graphic arts production, of the | ||||||
7 | aggregate annual total gross receipts from all sales of | ||||||
8 | service, the tax imposed by this Act shall be based on the | ||||||
9 | serviceman's cost price of the tangible personal property | ||||||
10 | transferred as an incident to the sale of those services. | ||||||
11 | Until July 1, 2022 and beginning again on July 1, 2023, the | ||||||
12 | tax shall be imposed at the rate of 1% on food prepared for | ||||||
13 | immediate consumption and transferred incident to a sale of | ||||||
14 | service subject to this Act or the Service Occupation Tax Act | ||||||
15 | by an entity licensed under the Hospital Licensing Act, the | ||||||
16 | Nursing Home Care Act, the Assisted Living and Shared Housing | ||||||
17 | Act, the ID/DD Community Care Act, the MC/DD Act, the | ||||||
18 | Specialized Mental Health Rehabilitation Act of 2013, or the | ||||||
19 | Child Care Act of 1969, or an entity that holds a permit issued | ||||||
20 | pursuant to the Life Care Facilities Act. Until July 1, 2022 | ||||||
21 | and beginning again on July 1, 2023, the tax shall also be | ||||||
22 | imposed at the rate of 1% on food for human consumption that is | ||||||
23 | to be consumed off the premises where it is sold (other than | ||||||
24 | alcoholic beverages, food consisting of or infused with adult | ||||||
25 | use cannabis, soft drinks, and food that has been prepared for | ||||||
26 | immediate consumption and is not otherwise included in this |
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1 | paragraph). | ||||||
2 | Beginning on July 1, 2022 and until July 1, 2023, the tax | ||||||
3 | shall be imposed at the rate of 0% on food prepared for | ||||||
4 | immediate consumption and transferred incident to a sale of | ||||||
5 | service subject to this Act or the Service Occupation Tax Act | ||||||
6 | by an entity licensed under the Hospital Licensing Act, the | ||||||
7 | Nursing Home Care Act, the Assisted Living and Shared Housing | ||||||
8 | Act, the ID/DD Community Care Act, the MC/DD Act, the | ||||||
9 | Specialized Mental Health Rehabilitation Act of 2013, or the | ||||||
10 | Child Care Act of 1969, or an entity that holds a permit issued | ||||||
11 | pursuant to the Life Care Facilities Act. Beginning on July 1, | ||||||
12 | 2022 and until July 1, 2023, the tax shall also be imposed at | ||||||
13 | the rate of 0% on food for human consumption that is to be | ||||||
14 | consumed off the premises where it is sold (other than | ||||||
15 | alcoholic beverages, food consisting of or infused with adult | ||||||
16 | use cannabis, soft drinks, and food that has been prepared for | ||||||
17 | immediate consumption and is not otherwise included in this | ||||||
18 | paragraph). | ||||||
19 | The tax shall also be imposed at the rate of 1% on | ||||||
20 | prescription and nonprescription medicines, drugs, medical | ||||||
21 | appliances, products classified as Class III medical devices | ||||||
22 | by the United States Food and Drug Administration that are | ||||||
23 | used for cancer treatment pursuant to a prescription, as well | ||||||
24 | as any accessories and components related to those devices, | ||||||
25 | modifications to a motor vehicle for the purpose of rendering | ||||||
26 | it usable by a person with a disability, and insulin, blood |
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1 | sugar testing materials, syringes, and needles used by human | ||||||
2 | diabetics. For the purposes of this Section, until September | ||||||
3 | 1, 2009: the term "soft drinks" means any complete, finished, | ||||||
4 | ready-to-use, non-alcoholic drink, whether carbonated or not, | ||||||
5 | including, but not limited to, soda water, cola, fruit juice, | ||||||
6 | vegetable juice, carbonated water, and all other preparations | ||||||
7 | commonly known as soft drinks of whatever kind or description | ||||||
8 | that are contained in any closed or sealed bottle, can, | ||||||
9 | carton, or container, regardless of size; but "soft drinks" | ||||||
10 | does not include coffee, tea, non-carbonated water, infant | ||||||
11 | formula, milk or milk products as defined in the Grade A | ||||||
12 | Pasteurized Milk and Milk Products Act, or drinks containing | ||||||
13 | 50% or more natural fruit or vegetable juice. | ||||||
14 | Notwithstanding any other provisions of this Act, | ||||||
15 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
16 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
17 | drinks" does not include beverages that contain milk or milk | ||||||
18 | products, soy, rice or similar milk substitutes, or greater | ||||||
19 | than 50% of vegetable or fruit juice by volume. | ||||||
20 | Until August 1, 2009, and notwithstanding any other | ||||||
21 | provisions of this Act, "food for human consumption that is to | ||||||
22 | be consumed off the premises where it is sold" includes all | ||||||
23 | food sold through a vending machine, except soft drinks and | ||||||
24 | food products that are dispensed hot from a vending machine, | ||||||
25 | regardless of the location of the vending machine. Beginning | ||||||
26 | August 1, 2009, and notwithstanding any other provisions of |
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1 | this Act, "food for human consumption that is to be consumed | ||||||
2 | off the premises where it is sold" includes all food sold | ||||||
3 | through a vending machine, except soft drinks, candy, and food | ||||||
4 | products that are dispensed hot from a vending machine, | ||||||
5 | regardless of the location of the vending machine. | ||||||
6 | Notwithstanding any other provisions of this Act, | ||||||
7 | beginning September 1, 2009, "food for human consumption that | ||||||
8 | is to be consumed off the premises where it is sold" does not | ||||||
9 | include candy. For purposes of this Section, "candy" means a | ||||||
10 | preparation of sugar, honey, or other natural or artificial | ||||||
11 | sweeteners in combination with chocolate, fruits, nuts or | ||||||
12 | other ingredients or flavorings in the form of bars, drops, or | ||||||
13 | pieces. "Candy" does not include any preparation that contains | ||||||
14 | flour or requires refrigeration. | ||||||
15 | Notwithstanding any other provisions of this Act, | ||||||
16 | beginning September 1, 2009, "nonprescription medicines and | ||||||
17 | drugs" does not include grooming and hygiene products. For | ||||||
18 | purposes of this Section, "grooming and hygiene products" | ||||||
19 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
20 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
21 | lotions and screens, unless those products are available by | ||||||
22 | prescription only, regardless of whether the products meet the | ||||||
23 | definition of "over-the-counter-drugs". For the purposes of | ||||||
24 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
25 | use that contains a label that identifies the product as a drug | ||||||
26 | as required by 21 CFR 201.66. The "over-the-counter-drug" |
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1 | label includes: | ||||||
2 | (A) a "Drug Facts" panel; or | ||||||
3 | (B) a statement of the "active ingredient(s)" with a | ||||||
4 | list of those ingredients contained in the compound, | ||||||
5 | substance or preparation. | ||||||
6 | Beginning on January 1, 2014 (the effective date of Public | ||||||
7 | Act 98-122), "prescription and nonprescription medicines and | ||||||
8 | drugs" includes medical cannabis purchased from a registered | ||||||
9 | dispensing organization under the Compassionate Use of Medical | ||||||
10 | Cannabis Program Act. | ||||||
11 | As used in this Section, "adult use cannabis" means | ||||||
12 | cannabis subject to tax under the Cannabis Cultivation | ||||||
13 | Privilege Tax Law and the Cannabis Purchaser Excise Tax Law | ||||||
14 | and does not include cannabis subject to tax under the | ||||||
15 | Compassionate Use of Medical Cannabis Program Act. | ||||||
16 | Beginning on January 1, 2025, with respect to firearms, | ||||||
17 | the tax is imposed at the rate of 11%. | ||||||
18 | If the property that is acquired from a serviceman is | ||||||
19 | acquired outside Illinois and used outside Illinois before | ||||||
20 | being brought to Illinois for use here and is taxable under | ||||||
21 | this Act, the "selling price" on which the tax is computed | ||||||
22 | shall be reduced by an amount that represents a reasonable | ||||||
23 | allowance for depreciation for the period of prior | ||||||
24 | out-of-state use. | ||||||
25 | (Source: P.A. 102-4, eff. 4-27-21; 102-16, eff. 6-17-21; | ||||||
26 | 102-700, Article 20, Section 20-10, eff. 4-19-22; 102-700, |
| |||||||
| |||||||
1 | Article 60, Section 60-20, eff. 4-19-22; 103-9, eff. 6-7-23; | ||||||
2 | 103-154, eff. 6-30-23.) | ||||||
3 | Section 15. The Service Occupation Tax Act is amended by | ||||||
4 | changing Section 3-10 as follows: | ||||||
5 | (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10) | ||||||
6 | Sec. 3-10. Rate of tax. Unless otherwise provided in this | ||||||
7 | Section, the tax imposed by this Act is at the rate of 6.25% of | ||||||
8 | the "selling price", as defined in Section 2 of the Service Use | ||||||
9 | Tax Act, of the tangible personal property. For the purpose of | ||||||
10 | computing this tax, in no event shall the "selling price" be | ||||||
11 | less than the cost price to the serviceman of the tangible | ||||||
12 | personal property transferred. The selling price of each item | ||||||
13 | of tangible personal property transferred as an incident of a | ||||||
14 | sale of service may be shown as a distinct and separate item on | ||||||
15 | the serviceman's billing to the service customer. If the | ||||||
16 | selling price is not so shown, the selling price of the | ||||||
17 | tangible personal property is deemed to be 50% of the | ||||||
18 | serviceman's entire billing to the service customer. When, | ||||||
19 | however, a serviceman contracts to design, develop, and | ||||||
20 | produce special order machinery or equipment, the tax imposed | ||||||
21 | by this Act shall be based on the serviceman's cost price of | ||||||
22 | the tangible personal property transferred incident to the | ||||||
23 | completion of the contract. | ||||||
24 | Beginning on July 1, 2000 and through December 31, 2000, |
| |||||||
| |||||||
1 | with respect to motor fuel, as defined in Section 1.1 of the | ||||||
2 | Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of | ||||||
3 | the Use Tax Act, the tax is imposed at the rate of 1.25%. | ||||||
4 | With respect to gasohol, as defined in the Use Tax Act, the | ||||||
5 | tax imposed by this Act shall apply to (i) 70% of the cost | ||||||
6 | price of property transferred as an incident to the sale of | ||||||
7 | service on or after January 1, 1990, and before July 1, 2003, | ||||||
8 | (ii) 80% of the selling price of property transferred as an | ||||||
9 | incident to the sale of service on or after July 1, 2003 and on | ||||||
10 | or before July 1, 2017, (iii) 100% of the selling price of | ||||||
11 | property transferred as an incident to the sale of service | ||||||
12 | after July 1, 2017 and prior to January 1, 2024, (iv) 90% of | ||||||
13 | the selling price of property transferred as an incident to | ||||||
14 | the sale of service on or after January 1, 2024 and on or | ||||||
15 | before December 31, 2028, and (v) 100% of the selling price of | ||||||
16 | property transferred as an incident to the sale of service | ||||||
17 | after December 31, 2028. If, at any time, however, the tax | ||||||
18 | under this Act on sales of gasohol, as defined in the Use Tax | ||||||
19 | Act, is imposed at the rate of 1.25%, then the tax imposed by | ||||||
20 | this Act applies to 100% of the proceeds of sales of gasohol | ||||||
21 | made during that time. | ||||||
22 | With respect to mid-range ethanol blends, as defined in | ||||||
23 | Section 3-44.3 of the Use Tax Act, the tax imposed by this Act | ||||||
24 | applies to (i) 80% of the selling price of property | ||||||
25 | transferred as an incident to the sale of service on or after | ||||||
26 | January 1, 2024 and on or before December 31, 2028 and (ii) |
| |||||||
| |||||||
1 | 100% of the selling price of property transferred as an | ||||||
2 | incident to the sale of service after December 31, 2028. If, at | ||||||
3 | any time, however, the tax under this Act on sales of mid-range | ||||||
4 | ethanol blends is imposed at the rate of 1.25%, then the tax | ||||||
5 | imposed by this Act applies to 100% of the selling price of | ||||||
6 | mid-range ethanol blends transferred as an incident to the | ||||||
7 | sale of service during that time. | ||||||
8 | With respect to majority blended ethanol fuel, as defined | ||||||
9 | in the Use Tax Act, the tax imposed by this Act does not apply | ||||||
10 | to the selling price of property transferred as an incident to | ||||||
11 | the sale of service on or after July 1, 2003 and on or before | ||||||
12 | December 31, 2028 but applies to 100% of the selling price | ||||||
13 | thereafter. | ||||||
14 | With respect to biodiesel blends, as defined in the Use | ||||||
15 | Tax Act, with no less than 1% and no more than 10% biodiesel, | ||||||
16 | the tax imposed by this Act applies to (i) 80% of the selling | ||||||
17 | price of property transferred as an incident to the sale of | ||||||
18 | service on or after July 1, 2003 and on or before December 31, | ||||||
19 | 2018 and (ii) 100% of the proceeds of the selling price after | ||||||
20 | December 31, 2018 and before January 1, 2024. On and after | ||||||
21 | January 1, 2024 and on or before December 31, 2030, the | ||||||
22 | taxation of biodiesel, renewable diesel, and biodiesel blends | ||||||
23 | shall be as provided in Section 3-5.1 of the Use Tax Act. If, | ||||||
24 | at any time, however, the tax under this Act on sales of | ||||||
25 | biodiesel blends, as defined in the Use Tax Act, with no less | ||||||
26 | than 1% and no more than 10% biodiesel is imposed at the rate |
| |||||||
| |||||||
1 | of 1.25%, then the tax imposed by this Act applies to 100% of | ||||||
2 | the proceeds of sales of biodiesel blends with no less than 1% | ||||||
3 | and no more than 10% biodiesel made during that time. | ||||||
4 | With respect to biodiesel, as defined in the Use Tax Act, | ||||||
5 | and biodiesel blends, as defined in the Use Tax Act, with more | ||||||
6 | than 10% but no more than 99% biodiesel material, the tax | ||||||
7 | imposed by this Act does not apply to the proceeds of the | ||||||
8 | selling price of property transferred as an incident to the | ||||||
9 | sale of service on or after July 1, 2003 and on or before | ||||||
10 | December 31, 2023. On and after January 1, 2024 and on or | ||||||
11 | before December 31, 2030, the taxation of biodiesel, renewable | ||||||
12 | diesel, and biodiesel blends shall be as provided in Section | ||||||
13 | 3-5.1 of the Use Tax Act. | ||||||
14 | At the election of any registered serviceman made for each | ||||||
15 | fiscal year, sales of service in which the aggregate annual | ||||||
16 | cost price of tangible personal property transferred as an | ||||||
17 | incident to the sales of service is less than 35%, or 75% in | ||||||
18 | the case of servicemen transferring prescription drugs or | ||||||
19 | servicemen engaged in graphic arts production, of the | ||||||
20 | aggregate annual total gross receipts from all sales of | ||||||
21 | service, the tax imposed by this Act shall be based on the | ||||||
22 | serviceman's cost price of the tangible personal property | ||||||
23 | transferred incident to the sale of those services. | ||||||
24 | Until July 1, 2022 and beginning again on July 1, 2023, the | ||||||
25 | tax shall be imposed at the rate of 1% on food prepared for | ||||||
26 | immediate consumption and transferred incident to a sale of |
| |||||||
| |||||||
1 | service subject to this Act or the Service Use Tax Act by an | ||||||
2 | entity licensed under the Hospital Licensing Act, the Nursing | ||||||
3 | Home Care Act, the Assisted Living and Shared Housing Act, the | ||||||
4 | ID/DD Community Care Act, the MC/DD Act, the Specialized | ||||||
5 | Mental Health Rehabilitation Act of 2013, or the Child Care | ||||||
6 | Act of 1969, or an entity that holds a permit issued pursuant | ||||||
7 | to the Life Care Facilities Act. Until July 1, 2022 and | ||||||
8 | beginning again on July 1, 2023, the tax shall also be imposed | ||||||
9 | at the rate of 1% on 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 is not otherwise included in this | ||||||
14 | paragraph). | ||||||
15 | Beginning on July 1, 2022 and until July 1, 2023, the tax | ||||||
16 | shall be imposed at the rate of 0% on food prepared for | ||||||
17 | immediate consumption and transferred incident to a sale of | ||||||
18 | service subject to this Act or the Service Use Tax Act by an | ||||||
19 | entity licensed under the Hospital Licensing Act, the Nursing | ||||||
20 | Home Care Act, the Assisted Living and Shared Housing Act, the | ||||||
21 | ID/DD Community Care Act, the MC/DD Act, the Specialized | ||||||
22 | Mental Health Rehabilitation Act of 2013, or the Child Care | ||||||
23 | Act of 1969, or an entity that holds a permit issued pursuant | ||||||
24 | to the Life Care Facilities Act. Beginning July 1, 2022 and | ||||||
25 | until July 1, 2023, the tax shall also be imposed at the rate | ||||||
26 | of 0% on food for human consumption that is to be consumed off |
| |||||||
| |||||||
1 | the premises where it is sold (other than alcoholic beverages, | ||||||
2 | food consisting of or infused with adult use cannabis, soft | ||||||
3 | drinks, and food that has been prepared for immediate | ||||||
4 | consumption and is not otherwise included in this paragraph). | ||||||
5 | The tax shall also be imposed at the rate of 1% on | ||||||
6 | prescription and nonprescription medicines, drugs, medical | ||||||
7 | appliances, products classified as Class III medical devices | ||||||
8 | by the United States Food and Drug Administration that are | ||||||
9 | used for cancer treatment pursuant to a prescription, as well | ||||||
10 | as any accessories and components related to those devices, | ||||||
11 | modifications to a motor vehicle for the purpose of rendering | ||||||
12 | it usable by a person with a disability, and insulin, blood | ||||||
13 | sugar testing materials, syringes, and needles used by human | ||||||
14 | diabetics. For the purposes of this Section, until September | ||||||
15 | 1, 2009: the term "soft drinks" means any complete, finished, | ||||||
16 | ready-to-use, non-alcoholic drink, whether carbonated or not, | ||||||
17 | including, but not limited to, soda water, cola, fruit juice, | ||||||
18 | vegetable juice, carbonated water, and all other preparations | ||||||
19 | commonly known as soft drinks of whatever kind or description | ||||||
20 | that are contained in any closed or sealed can, carton, or | ||||||
21 | container, regardless of size; but "soft drinks" does not | ||||||
22 | include coffee, tea, non-carbonated water, infant formula, | ||||||
23 | milk or milk products as defined in the Grade A Pasteurized | ||||||
24 | Milk and Milk Products Act, or drinks containing 50% or more | ||||||
25 | natural fruit or vegetable juice. | ||||||
26 | Notwithstanding any other provisions of this Act, |
| |||||||
| |||||||
1 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
2 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
3 | drinks" does not include beverages that contain milk or milk | ||||||
4 | products, soy, rice or similar milk substitutes, or greater | ||||||
5 | than 50% of vegetable or fruit juice by volume. | ||||||
6 | Until August 1, 2009, and notwithstanding any other | ||||||
7 | provisions of this Act, "food for human consumption that is to | ||||||
8 | be consumed off the premises where it is sold" includes all | ||||||
9 | food sold through a vending machine, except soft drinks and | ||||||
10 | food products that are dispensed hot from a vending machine, | ||||||
11 | regardless of the location of the vending machine. Beginning | ||||||
12 | August 1, 2009, and notwithstanding any other provisions of | ||||||
13 | this Act, "food for human consumption that is to be consumed | ||||||
14 | off the premises where it is sold" includes all food sold | ||||||
15 | through a vending machine, except soft drinks, candy, and food | ||||||
16 | products that are dispensed hot from a vending machine, | ||||||
17 | regardless of the location of the vending machine. | ||||||
18 | Notwithstanding any other provisions of this Act, | ||||||
19 | beginning September 1, 2009, "food for human consumption that | ||||||
20 | is to be consumed off the premises where it is sold" does not | ||||||
21 | include candy. For purposes of this Section, "candy" means a | ||||||
22 | preparation of sugar, honey, or other natural or artificial | ||||||
23 | sweeteners in combination with chocolate, fruits, nuts or | ||||||
24 | other ingredients or flavorings in the form of bars, drops, or | ||||||
25 | pieces. "Candy" does not include any preparation that contains | ||||||
26 | flour or requires refrigeration. |
| |||||||
| |||||||
1 | Notwithstanding any other provisions of this Act, | ||||||
2 | beginning September 1, 2009, "nonprescription medicines and | ||||||
3 | drugs" does not include grooming and hygiene products. For | ||||||
4 | purposes of this Section, "grooming and hygiene products" | ||||||
5 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
6 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
7 | lotions and screens, unless those products are available by | ||||||
8 | prescription only, regardless of whether the products meet the | ||||||
9 | definition of "over-the-counter-drugs". For the purposes of | ||||||
10 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
11 | use that contains a label that identifies the product as a drug | ||||||
12 | as required by 21 CFR 201.66. The "over-the-counter-drug" | ||||||
13 | label includes: | ||||||
14 | (A) a "Drug Facts" panel; or | ||||||
15 | (B) a statement of the "active ingredient(s)" with a | ||||||
16 | list of those ingredients contained in the compound, | ||||||
17 | substance or preparation. | ||||||
18 | Beginning on January 1, 2014 (the effective date of Public | ||||||
19 | Act 98-122), "prescription and nonprescription medicines and | ||||||
20 | drugs" includes medical cannabis purchased from a registered | ||||||
21 | dispensing organization under the Compassionate Use of Medical | ||||||
22 | Cannabis Program Act. | ||||||
23 | As used in this Section, "adult use cannabis" means | ||||||
24 | cannabis subject to tax under the Cannabis Cultivation | ||||||
25 | Privilege Tax Law and the Cannabis Purchaser Excise Tax Law | ||||||
26 | and does not include cannabis subject to tax under the |
| |||||||
| |||||||
1 | Compassionate Use of Medical Cannabis Program Act. | ||||||
2 | Beginning on January 1, 2025, with respect to firearms, | ||||||
3 | the tax is imposed at the rate of 11%. | ||||||
4 | (Source: P.A. 102-4, eff. 4-27-21; 102-16, eff. 6-17-21; | ||||||
5 | 102-700, Article 20, Section 20-15, eff. 4-19-22; 102-700, | ||||||
6 | Article 60, Section 60-25, eff. 4-19-22; 103-9, eff. 6-7-23; | ||||||
7 | 103-154, eff. 6-30-23.) | ||||||
8 | Section 20. The Retailers' Occupation Tax Act is amended | ||||||
9 | by changing Section 2-10 as follows: | ||||||
10 | (35 ILCS 120/2-10) | ||||||
11 | Sec. 2-10. Rate of tax. Unless otherwise provided in this | ||||||
12 | Section, the tax imposed by this Act is at the rate of 6.25% of | ||||||
13 | gross receipts from sales of tangible personal property made | ||||||
14 | in the course of business. | ||||||
15 | Beginning on July 1, 2000 and through December 31, 2000, | ||||||
16 | with respect to motor fuel, as defined in Section 1.1 of the | ||||||
17 | Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of | ||||||
18 | the Use Tax Act, the tax is imposed at the rate of 1.25%. | ||||||
19 | Beginning on August 6, 2010 through August 15, 2010, and | ||||||
20 | beginning again on August 5, 2022 through August 14, 2022, | ||||||
21 | with respect to sales tax holiday items as defined in Section | ||||||
22 | 2-8 of this Act, the tax is imposed at the rate of 1.25%. | ||||||
23 | Within 14 days after July 1, 2000 (the effective date of | ||||||
24 | Public Act 91-872), each retailer of motor fuel and gasohol |
| |||||||
| |||||||
1 | shall cause the following notice to be posted in a prominently | ||||||
2 | visible place on each retail dispensing device that is used to | ||||||
3 | dispense motor fuel or gasohol in the State of Illinois: "As of | ||||||
4 | July 1, 2000, the State of Illinois has eliminated the State's | ||||||
5 | share of sales tax on motor fuel and gasohol through December | ||||||
6 | 31, 2000. The price on this pump should reflect the | ||||||
7 | elimination of the tax." The notice shall be printed in bold | ||||||
8 | print on a sign that is no smaller than 4 inches by 8 inches. | ||||||
9 | The sign shall be clearly visible to customers. Any retailer | ||||||
10 | who fails to post or maintain a required sign through December | ||||||
11 | 31, 2000 is guilty of a petty offense for which the fine shall | ||||||
12 | be $500 per day per each retail premises where a violation | ||||||
13 | occurs. | ||||||
14 | With respect to gasohol, as defined in the Use Tax Act, the | ||||||
15 | tax imposed by this Act applies to (i) 70% of the proceeds of | ||||||
16 | sales made on or after January 1, 1990, and before July 1, | ||||||
17 | 2003, (ii) 80% of the proceeds of sales made on or after July | ||||||
18 | 1, 2003 and on or before July 1, 2017, (iii) 100% of the | ||||||
19 | proceeds of sales made after July 1, 2017 and prior to January | ||||||
20 | 1, 2024, (iv) 90% of the proceeds of sales made on or after | ||||||
21 | January 1, 2024 and on or before December 31, 2028, and (v) | ||||||
22 | 100% of the proceeds of sales made after December 31, 2028. If, | ||||||
23 | at any time, however, the tax under this Act on sales of | ||||||
24 | gasohol, as defined in the Use Tax Act, is imposed at the rate | ||||||
25 | of 1.25%, then the tax imposed by this Act applies to 100% of | ||||||
26 | the proceeds of sales of gasohol made during that time. |
| |||||||
| |||||||
1 | With respect to mid-range ethanol blends, as defined in | ||||||
2 | Section 3-44.3 of the Use Tax Act, the tax imposed by this Act | ||||||
3 | applies to (i) 80% of the proceeds of sales made on or after | ||||||
4 | January 1, 2024 and on or before December 31, 2028 and (ii) | ||||||
5 | 100% of the proceeds of sales made after December 31, 2028. If, | ||||||
6 | at any time, however, the tax under this Act on sales of | ||||||
7 | mid-range ethanol blends is imposed at the rate of 1.25%, then | ||||||
8 | the tax imposed by this Act applies to 100% of the proceeds of | ||||||
9 | sales of mid-range ethanol blends made during that time. | ||||||
10 | With respect to majority blended ethanol fuel, as defined | ||||||
11 | in the Use Tax Act, the tax imposed by this Act does not apply | ||||||
12 | to the proceeds of sales made on or after July 1, 2003 and on | ||||||
13 | or before December 31, 2028 but applies to 100% of the proceeds | ||||||
14 | of sales made thereafter. | ||||||
15 | With respect to biodiesel blends, as defined in the Use | ||||||
16 | Tax Act, with no less than 1% and no more than 10% biodiesel, | ||||||
17 | the tax imposed by this Act applies to (i) 80% of the proceeds | ||||||
18 | of sales made on or after July 1, 2003 and on or before | ||||||
19 | December 31, 2018 and (ii) 100% of the proceeds of sales made | ||||||
20 | after December 31, 2018 and before January 1, 2024. On and | ||||||
21 | after January 1, 2024 and on or before December 31, 2030, the | ||||||
22 | taxation of biodiesel, renewable diesel, and biodiesel blends | ||||||
23 | shall be as provided in Section 3-5.1 of the Use Tax Act. If, | ||||||
24 | at any time, however, the tax under this Act on sales of | ||||||
25 | biodiesel blends, as defined in the Use Tax Act, with no less | ||||||
26 | than 1% and no more than 10% biodiesel is imposed at the rate |
| |||||||
| |||||||
1 | of 1.25%, then the tax imposed by this Act applies to 100% of | ||||||
2 | the proceeds of sales of biodiesel blends with no less than 1% | ||||||
3 | and no more than 10% biodiesel made during that time. | ||||||
4 | With respect to biodiesel, as defined in the Use Tax Act, | ||||||
5 | and biodiesel blends, as defined in the Use Tax Act, with more | ||||||
6 | than 10% but no more than 99% biodiesel, the tax imposed by | ||||||
7 | this Act does not apply to the proceeds of sales made on or | ||||||
8 | after July 1, 2003 and on or before December 31, 2023. On and | ||||||
9 | after January 1, 2024 and on or before December 31, 2030, the | ||||||
10 | taxation of biodiesel, renewable diesel, and biodiesel blends | ||||||
11 | shall be as provided in Section 3-5.1 of the Use Tax Act. | ||||||
12 | Until July 1, 2022 and beginning again on July 1, 2023, | ||||||
13 | with respect to food for human consumption that is to be | ||||||
14 | consumed off the premises where it is sold (other than | ||||||
15 | alcoholic beverages, food consisting of or infused with adult | ||||||
16 | use cannabis, soft drinks, and food that has been prepared for | ||||||
17 | immediate consumption), the tax is imposed at the rate of 1%. | ||||||
18 | Beginning July 1, 2022 and until July 1, 2023, with respect to | ||||||
19 | food for human consumption that is to be consumed off the | ||||||
20 | premises where it is sold (other than alcoholic beverages, | ||||||
21 | food consisting of or infused with adult use cannabis, soft | ||||||
22 | drinks, and food that has been prepared for immediate | ||||||
23 | consumption), the tax is imposed at the rate of 0%. | ||||||
24 | With respect to prescription and nonprescription | ||||||
25 | medicines, drugs, medical appliances, products classified as | ||||||
26 | Class III medical devices by the United States Food and Drug |
| |||||||
| |||||||
1 | Administration that are used for cancer treatment pursuant to | ||||||
2 | a prescription, as well as any accessories and components | ||||||
3 | related to those devices, modifications to a motor vehicle for | ||||||
4 | the purpose of rendering it usable by a person with a | ||||||
5 | disability, and insulin, blood sugar testing materials, | ||||||
6 | syringes, and needles used by human diabetics, the tax is | ||||||
7 | imposed at the rate of 1%. For the purposes of this Section, | ||||||
8 | until September 1, 2009: the term "soft drinks" means any | ||||||
9 | complete, finished, ready-to-use, non-alcoholic drink, whether | ||||||
10 | carbonated or not, including, but not limited to, soda water, | ||||||
11 | cola, fruit juice, vegetable juice, carbonated water, and all | ||||||
12 | other preparations commonly known as soft drinks of whatever | ||||||
13 | kind or description that are contained in any closed or sealed | ||||||
14 | bottle, can, carton, or container, regardless of size; but | ||||||
15 | "soft drinks" does not include coffee, tea, non-carbonated | ||||||
16 | water, infant formula, milk or milk products as defined in the | ||||||
17 | Grade A Pasteurized Milk and Milk Products Act, or drinks | ||||||
18 | containing 50% or more natural fruit or vegetable juice. | ||||||
19 | Notwithstanding any other provisions of this Act, | ||||||
20 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
21 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
22 | drinks" does not include beverages that contain milk or milk | ||||||
23 | products, soy, rice or similar milk substitutes, or greater | ||||||
24 | than 50% of vegetable or fruit juice by volume. | ||||||
25 | Until August 1, 2009, and notwithstanding any other | ||||||
26 | provisions of this Act, "food for human consumption that is to |
| |||||||
| |||||||
1 | be consumed off the premises where it is sold" includes all | ||||||
2 | food sold through a vending machine, except soft drinks and | ||||||
3 | food products that are dispensed hot from a vending machine, | ||||||
4 | regardless of the location of the vending machine. Beginning | ||||||
5 | August 1, 2009, and notwithstanding any other provisions of | ||||||
6 | this Act, "food for human consumption that is to be consumed | ||||||
7 | off the premises where it is sold" includes all food sold | ||||||
8 | through a vending machine, except soft drinks, candy, and food | ||||||
9 | products that are dispensed hot from a vending machine, | ||||||
10 | regardless of the location of the vending machine. | ||||||
11 | Notwithstanding any other provisions of this Act, | ||||||
12 | beginning September 1, 2009, "food for human consumption that | ||||||
13 | is to be consumed off the premises where it is sold" does not | ||||||
14 | include candy. For purposes of this Section, "candy" means a | ||||||
15 | preparation of sugar, honey, or other natural or artificial | ||||||
16 | sweeteners in combination with chocolate, fruits, nuts or | ||||||
17 | other ingredients or flavorings in the form of bars, drops, or | ||||||
18 | pieces. "Candy" does not include any preparation that contains | ||||||
19 | flour or requires refrigeration. | ||||||
20 | Notwithstanding any other provisions of this Act, | ||||||
21 | beginning September 1, 2009, "nonprescription medicines and | ||||||
22 | drugs" does not include grooming and hygiene products. For | ||||||
23 | purposes of this Section, "grooming and hygiene products" | ||||||
24 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
25 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
26 | lotions and screens, unless those products are available by |
| |||||||
| |||||||
1 | prescription only, regardless of whether the products meet the | ||||||
2 | definition of "over-the-counter-drugs". For the purposes of | ||||||
3 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
4 | use that contains a label that identifies the product as a drug | ||||||
5 | as required by 21 CFR 201.66. The "over-the-counter-drug" | ||||||
6 | label includes: | ||||||
7 | (A) a "Drug Facts" panel; or | ||||||
8 | (B) a statement of the "active ingredient(s)" with a | ||||||
9 | list of those ingredients contained in the compound, | ||||||
10 | substance or preparation. | ||||||
11 | Beginning on January 1, 2014 (the effective date of Public | ||||||
12 | Act 98-122), "prescription and nonprescription medicines and | ||||||
13 | drugs" includes medical cannabis purchased from a registered | ||||||
14 | dispensing organization under the Compassionate Use of Medical | ||||||
15 | Cannabis Program Act. | ||||||
16 | As used in this Section, "adult use cannabis" means | ||||||
17 | cannabis subject to tax under the Cannabis Cultivation | ||||||
18 | Privilege Tax Law and the Cannabis Purchaser Excise Tax Law | ||||||
19 | and does not include cannabis subject to tax under the | ||||||
20 | Compassionate Use of Medical Cannabis Program Act. | ||||||
21 | Beginning on January 1, 2025, with respect to firearms, | ||||||
22 | the tax is imposed at the rate of 11%. | ||||||
23 | (Source: P.A. 102-4, eff. 4-27-21; 102-700, Article 20, | ||||||
24 | Section 20-20, eff. 4-19-22; 102-700, Article 60, Section | ||||||
25 | 60-30, eff. 4-19-22; 102-700, Article 65, Section 65-10, eff. | ||||||
26 | 4-19-22; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23.) |
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1 | Section 99. Effective date. This Act takes effect upon | ||||||
2 | becoming law. |