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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 State Finance Act is amended by changing | |||||||||||||||||||||||||||||||||
5 | Sections 6z-18 and 6z-20 as follows: | |||||||||||||||||||||||||||||||||
6 | (30 ILCS 105/6z-18) (from Ch. 127, par. 142z-18) | |||||||||||||||||||||||||||||||||
7 | Sec. 6z-18. Local Government Tax Fund. A portion of the | |||||||||||||||||||||||||||||||||
8 | money paid into the Local Government Tax Fund from sales of | |||||||||||||||||||||||||||||||||
9 | tangible personal property taxed at the 1% rate under the | |||||||||||||||||||||||||||||||||
10 | Retailers' Occupation Tax Act and the Service Occupation Tax | |||||||||||||||||||||||||||||||||
11 | Act, which occurred in municipalities, shall be distributed to | |||||||||||||||||||||||||||||||||
12 | each municipality based upon the sales which occurred in that | |||||||||||||||||||||||||||||||||
13 | municipality. The remainder shall be distributed to each | |||||||||||||||||||||||||||||||||
14 | county based upon the sales which occurred in the | |||||||||||||||||||||||||||||||||
15 | unincorporated area of that county. | |||||||||||||||||||||||||||||||||
16 | Moneys transferred from the Grocery Tax Replacement Fund | |||||||||||||||||||||||||||||||||
17 | to the Local Government Tax Fund under Section 6z-130 shall be | |||||||||||||||||||||||||||||||||
18 | treated under this Section in the same manner as if they had | |||||||||||||||||||||||||||||||||
19 | been remitted with the return on which they were reported. | |||||||||||||||||||||||||||||||||
20 | A portion of the money paid into the Local Government Tax | |||||||||||||||||||||||||||||||||
21 | Fund from the 6.25% general use tax rate on the selling price | |||||||||||||||||||||||||||||||||
22 | of tangible personal property which is purchased outside | |||||||||||||||||||||||||||||||||
23 | Illinois at retail from a retailer and which is titled or |
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1 | registered by any agency of this State's government shall be | ||||||
2 | distributed to municipalities as provided in this paragraph. | ||||||
3 | Each municipality shall receive the amount attributable to | ||||||
4 | sales for which Illinois addresses for titling or registration | ||||||
5 | purposes are given as being in such municipality. The | ||||||
6 | remainder of the money paid into the Local Government Tax Fund | ||||||
7 | from such sales shall be distributed to counties. Each county | ||||||
8 | shall receive the amount attributable to sales for which | ||||||
9 | Illinois addresses for titling or registration purposes are | ||||||
10 | given as being located in the unincorporated area of such | ||||||
11 | county. | ||||||
12 | A portion of the money paid into the Local Government Tax | ||||||
13 | Fund from the 6.25% general rate (and, beginning July 1, 2000 | ||||||
14 | and through December 31, 2000, the 1.25% rate on motor fuel and | ||||||
15 | gasohol, and during the sales tax holiday period, as defined | ||||||
16 | in Section 3-6 of the Use Tax Act and Section 2-8 of the | ||||||
17 | Retailers' Occupation Tax Act, beginning on August 6, 2010 | ||||||
18 | through August 15, 2010, and beginning again on August 5, 2022 | ||||||
19 | through August 14, 2022, the 1.25% rate on sales tax holiday | ||||||
20 | items) on sales subject to taxation under the Retailers' | ||||||
21 | Occupation Tax Act and the Service Occupation Tax Act, which | ||||||
22 | occurred in municipalities, shall be distributed to each | ||||||
23 | municipality, based upon the sales which occurred in that | ||||||
24 | municipality. The remainder shall be distributed to each | ||||||
25 | county, based upon the sales which occurred in the | ||||||
26 | unincorporated area of such county. |
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1 | For the purpose of determining allocation to the local | ||||||
2 | government unit, a retail sale by a producer of coal or other | ||||||
3 | mineral mined in Illinois is a sale at retail at the place | ||||||
4 | where the coal or other mineral mined in Illinois is extracted | ||||||
5 | from the earth. This paragraph does not apply to coal or other | ||||||
6 | mineral when it is delivered or shipped by the seller to the | ||||||
7 | purchaser at a point outside Illinois so that the sale is | ||||||
8 | exempt under the United States Constitution as a sale in | ||||||
9 | interstate or foreign commerce. | ||||||
10 | Whenever the Department determines that a refund of money | ||||||
11 | paid into the Local Government Tax Fund should be made to a | ||||||
12 | claimant instead of issuing a credit memorandum, the | ||||||
13 | Department shall notify the State Comptroller, who shall cause | ||||||
14 | the order to be drawn for the amount specified, and to the | ||||||
15 | person named, in such notification from the Department. Such | ||||||
16 | refund shall be paid by the State Treasurer out of the Local | ||||||
17 | Government Tax Fund. | ||||||
18 | As soon as possible after the first day of each month, | ||||||
19 | beginning January 1, 2011, upon certification of the | ||||||
20 | Department of Revenue, the Comptroller shall order | ||||||
21 | transferred, and the Treasurer shall transfer, to the STAR | ||||||
22 | Bonds Revenue Fund the local sales tax increment, as defined | ||||||
23 | in the Innovation Development and Economy Act, collected | ||||||
24 | during the second preceding calendar month for sales within a | ||||||
25 | STAR bond district and deposited into the Local Government Tax | ||||||
26 | Fund, less 3% of that amount, which shall be transferred into |
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1 | the Tax Compliance and Administration Fund and shall be used | ||||||
2 | by the Department, subject to appropriation, to cover the | ||||||
3 | costs of the Department in administering the Innovation | ||||||
4 | Development and Economy Act. | ||||||
5 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
6 | on or before the 25th day of each calendar month, the | ||||||
7 | Department shall prepare and certify to the Comptroller the | ||||||
8 | disbursement of stated sums of money to named municipalities | ||||||
9 | and counties, the municipalities and counties to be those | ||||||
10 | entitled to distribution of taxes or penalties paid to the | ||||||
11 | Department during the second preceding calendar month. The | ||||||
12 | amount to be paid to each municipality or county shall be the | ||||||
13 | amount (not including credit memoranda) collected during the | ||||||
14 | second preceding calendar month by the Department and paid | ||||||
15 | into the Local Government Tax Fund, plus an amount the | ||||||
16 | Department determines is necessary to offset any amounts which | ||||||
17 | were erroneously paid to a different taxing body, and not | ||||||
18 | including an amount equal to the amount of refunds made during | ||||||
19 | the second preceding calendar month by the Department, and not | ||||||
20 | including any amount which the Department determines is | ||||||
21 | necessary to offset any amounts which are payable to a | ||||||
22 | different taxing body but were erroneously paid to the | ||||||
23 | municipality or county, and not including any amounts that are | ||||||
24 | transferred to the STAR Bonds Revenue Fund. Within 10 days | ||||||
25 | after receipt, by the Comptroller, of the disbursement | ||||||
26 | certification to the municipalities and counties, provided for |
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1 | in this Section to be given to the Comptroller by the | ||||||
2 | Department, the Comptroller shall cause the orders to be drawn | ||||||
3 | for the respective amounts in accordance with the directions | ||||||
4 | contained in such certification. | ||||||
5 | When certifying the amount of monthly disbursement to a | ||||||
6 | municipality or county under this Section, the Department | ||||||
7 | shall increase or decrease that amount by an amount necessary | ||||||
8 | to offset any misallocation of previous disbursements. The | ||||||
9 | offset amount shall be the amount erroneously disbursed within | ||||||
10 | the 6 months preceding the time a misallocation is discovered. | ||||||
11 | The provisions directing the distributions from the | ||||||
12 | special fund in the State treasury provided for in this | ||||||
13 | Section shall constitute an irrevocable and continuing | ||||||
14 | appropriation of all amounts as provided herein. The State | ||||||
15 | Treasurer and State Comptroller are hereby authorized to make | ||||||
16 | distributions as provided in this Section. | ||||||
17 | In construing any development, redevelopment, annexation, | ||||||
18 | preannexation, or other lawful agreement in effect prior to | ||||||
19 | September 1, 1990, which describes or refers to receipts from | ||||||
20 | a county or municipal retailers' occupation tax, use tax or | ||||||
21 | service occupation tax which now cannot be imposed, such | ||||||
22 | description or reference shall be deemed to include the | ||||||
23 | replacement revenue for such abolished taxes, distributed from | ||||||
24 | the Local Government Tax Fund. | ||||||
25 | As soon as possible after March 8, 2013 (the effective | ||||||
26 | date of Public Act 98-3), the State Comptroller shall order |
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1 | and the State Treasurer shall transfer $6,600,000 from the | ||||||
2 | Local Government Tax Fund to the Illinois State Medical | ||||||
3 | Disciplinary Fund. | ||||||
4 | (Source: P.A. 102-700, Article 60, Section 60-10, eff. | ||||||
5 | 4-19-22; 102-700, Article 65, Section 65-15, eff. 4-19-22; | ||||||
6 | 103-154, eff. 6-30-23.) | ||||||
7 | (30 ILCS 105/6z-20) (from Ch. 127, par. 142z-20) | ||||||
8 | Sec. 6z-20. County and Mass Transit District Fund. Of the | ||||||
9 | money received from the 6.25% general rate (and, beginning | ||||||
10 | July 1, 2000 and through December 31, 2000, the 1.25% rate on | ||||||
11 | motor fuel and gasohol, and during the sales tax holiday | ||||||
12 | period, as defined in Section 3-6 of the Use Tax Act and | ||||||
13 | Section 2-8 of the Retailers' Occupation Tax Act beginning on | ||||||
14 | August 6, 2010 through August 15, 2010, and beginning again on | ||||||
15 | August 5, 2022 through August 14, 2022 , the 1.25% rate on sales | ||||||
16 | tax holiday items) on sales subject to taxation under the | ||||||
17 | Retailers' Occupation Tax Act and Service Occupation Tax Act | ||||||
18 | and paid into the County and Mass Transit District Fund, | ||||||
19 | distribution to the Regional Transportation Authority tax | ||||||
20 | fund, created pursuant to Section 4.03 of the Regional | ||||||
21 | Transportation Authority Act, for deposit therein shall be | ||||||
22 | made based upon the retail sales occurring in a county having | ||||||
23 | more than 3,000,000 inhabitants. The remainder shall be | ||||||
24 | distributed to each county having 3,000,000 or fewer | ||||||
25 | inhabitants based upon the retail sales occurring in each such |
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1 | county. | ||||||
2 | For the purpose of determining allocation to the local | ||||||
3 | government unit, a retail sale by a producer of coal or other | ||||||
4 | mineral mined in Illinois is a sale at retail at the place | ||||||
5 | where the coal or other mineral mined in Illinois is extracted | ||||||
6 | from the earth. This paragraph does not apply to coal or other | ||||||
7 | mineral when it is delivered or shipped by the seller to the | ||||||
8 | purchaser at a point outside Illinois so that the sale is | ||||||
9 | exempt under the United States Constitution as a sale in | ||||||
10 | interstate or foreign commerce. | ||||||
11 | Of the money received from the 6.25% general use tax rate | ||||||
12 | on tangible personal property which is purchased outside | ||||||
13 | Illinois at retail from a retailer and which is titled or | ||||||
14 | registered by any agency of this State's government and paid | ||||||
15 | into the County and Mass Transit District Fund, the amount for | ||||||
16 | which Illinois addresses for titling or registration purposes | ||||||
17 | are given as being in each county having more than 3,000,000 | ||||||
18 | inhabitants shall be distributed into the Regional | ||||||
19 | Transportation Authority tax fund, created pursuant to Section | ||||||
20 | 4.03 of the Regional Transportation Authority Act. The | ||||||
21 | remainder of the money paid from such sales shall be | ||||||
22 | distributed to each county based on sales for which Illinois | ||||||
23 | addresses for titling or registration purposes are given as | ||||||
24 | being located in the county. Any money paid into the Regional | ||||||
25 | Transportation Authority Occupation and Use Tax Replacement | ||||||
26 | Fund from the County and Mass Transit District Fund prior to |
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1 | January 14, 1991, which has not been paid to the Authority | ||||||
2 | prior to that date, shall be transferred to the Regional | ||||||
3 | Transportation Authority tax fund. | ||||||
4 | Whenever the Department determines that a refund of money | ||||||
5 | paid into the County and Mass Transit District Fund should be | ||||||
6 | made to a claimant instead of issuing a credit memorandum, the | ||||||
7 | Department shall notify the State Comptroller, who shall cause | ||||||
8 | the order to be drawn for the amount specified, and to the | ||||||
9 | person named, in such notification from the Department. Such | ||||||
10 | refund shall be paid by the State Treasurer out of the County | ||||||
11 | and Mass Transit District Fund. | ||||||
12 | As soon as possible after the first day of each month, | ||||||
13 | beginning January 1, 2011, upon certification of the | ||||||
14 | Department of Revenue, the Comptroller shall order | ||||||
15 | transferred, and the Treasurer shall transfer, to the STAR | ||||||
16 | Bonds Revenue Fund the local sales tax increment, as defined | ||||||
17 | in the Innovation Development and Economy Act, collected | ||||||
18 | during the second preceding calendar month for sales within a | ||||||
19 | STAR bond district and deposited into the County and Mass | ||||||
20 | Transit District Fund, less 3% of that amount, which shall be | ||||||
21 | transferred into the Tax Compliance and Administration Fund | ||||||
22 | and shall be used by the Department, subject to appropriation, | ||||||
23 | to cover the costs of the Department in administering the | ||||||
24 | Innovation Development and Economy Act. | ||||||
25 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
26 | on or before the 25th day of each calendar month, the |
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1 | Department shall prepare and certify to the Comptroller the | ||||||
2 | disbursement of stated sums of money to the Regional | ||||||
3 | Transportation Authority and to named counties, the counties | ||||||
4 | to be those entitled to distribution, as hereinabove provided, | ||||||
5 | of taxes or penalties paid to the Department during the second | ||||||
6 | preceding calendar month. The amount to be paid to the | ||||||
7 | Regional Transportation Authority and each county having | ||||||
8 | 3,000,000 or fewer inhabitants shall be the amount (not | ||||||
9 | including credit memoranda) collected during the second | ||||||
10 | preceding calendar month by the Department and paid into the | ||||||
11 | County and Mass Transit District Fund, plus an amount the | ||||||
12 | Department determines is necessary to offset any amounts which | ||||||
13 | were erroneously paid to a different taxing body, and not | ||||||
14 | including an amount equal to the amount of refunds made during | ||||||
15 | the second preceding calendar month by the Department, and not | ||||||
16 | including any amount which the Department determines is | ||||||
17 | necessary to offset any amounts which were payable to a | ||||||
18 | different taxing body but were erroneously paid to the | ||||||
19 | Regional Transportation Authority or county, and not including | ||||||
20 | any amounts that are transferred to the STAR Bonds Revenue | ||||||
21 | Fund, less 1.5% of the amount to be paid to the Regional | ||||||
22 | Transportation Authority, which shall be transferred into the | ||||||
23 | Tax Compliance and Administration Fund. The Department, at the | ||||||
24 | time of each monthly disbursement to the Regional | ||||||
25 | Transportation Authority, shall prepare and certify to the | ||||||
26 | State Comptroller the amount to be transferred into the Tax |
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1 | Compliance and Administration Fund under this Section. Within | ||||||
2 | 10 days after receipt, by the Comptroller, of the disbursement | ||||||
3 | certification to the Regional Transportation Authority, | ||||||
4 | counties, and the Tax Compliance and Administration Fund | ||||||
5 | provided for in this Section to be given to the Comptroller by | ||||||
6 | the Department, the Comptroller shall cause the orders to be | ||||||
7 | drawn for the respective amounts in accordance with the | ||||||
8 | directions contained in such certification. | ||||||
9 | When certifying the amount of a monthly disbursement to | ||||||
10 | the Regional Transportation Authority or to a county under | ||||||
11 | this Section, the Department shall increase or decrease that | ||||||
12 | amount by an amount necessary to offset any misallocation of | ||||||
13 | previous disbursements. The offset amount shall be the amount | ||||||
14 | erroneously disbursed within the 6 months preceding the time a | ||||||
15 | misallocation is discovered. | ||||||
16 | The provisions directing the distributions from the | ||||||
17 | special fund in the State Treasury provided for in this | ||||||
18 | Section and from the Regional Transportation Authority tax | ||||||
19 | fund created by Section 4.03 of the Regional Transportation | ||||||
20 | Authority Act shall constitute an irrevocable and continuing | ||||||
21 | appropriation of all amounts as provided herein. The State | ||||||
22 | Treasurer and State Comptroller are hereby authorized to make | ||||||
23 | distributions as provided in this Section. | ||||||
24 | In construing any development, redevelopment, annexation, | ||||||
25 | preannexation or other lawful agreement in effect prior to | ||||||
26 | September 1, 1990, which describes or refers to receipts from |
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1 | a county or municipal retailers' occupation tax, use tax or | ||||||
2 | service occupation tax which now cannot be imposed, such | ||||||
3 | description or reference shall be deemed to include the | ||||||
4 | replacement revenue for such abolished taxes, distributed from | ||||||
5 | the County and Mass Transit District Fund or Local Government | ||||||
6 | Distributive Fund, as the case may be. | ||||||
7 | (Source: P.A. 102-700, eff. 4-19-22.) | ||||||
8 | Section 10. The Use Tax Act is amended by changing | ||||||
9 | Sections 3-6, 3-10, and 9 as follows: | ||||||
10 | (35 ILCS 105/3-6) | ||||||
11 | Sec. 3-6. Sales tax holiday items. | ||||||
12 | (a) Any tangible personal property described in this | ||||||
13 | subsection is a sales tax holiday item and qualifies for the | ||||||
14 | 1.25% reduced rate of tax during the sales tax holiday period | ||||||
15 | for the period set forth in Section 3-10 of this Act | ||||||
16 | (hereinafter referred to as the Sales Tax Holiday Period) . The | ||||||
17 | reduced rate on these items shall be administered under the | ||||||
18 | provisions of subsection (b) of this Section. The following | ||||||
19 | items are subject to the reduced rate: | ||||||
20 | (1) Clothing items that each have a retail selling | ||||||
21 | price of less than $125. | ||||||
22 | "Clothing" means, unless otherwise specified in this | ||||||
23 | Section, all human wearing apparel suitable for general | ||||||
24 | use. "Clothing" does not include clothing accessories, |
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1 | protective equipment, or sport or recreational equipment. | ||||||
2 | "Clothing" includes, but is not limited to: household and | ||||||
3 | shop aprons; athletic supporters; bathing suits and caps; | ||||||
4 | belts and suspenders; boots; coats and jackets; ear muffs; | ||||||
5 | footlets; gloves and mittens for general use; hats and | ||||||
6 | caps; hosiery; insoles for shoes; lab coats; neckties; | ||||||
7 | overshoes; pantyhose; rainwear; rubber pants; sandals; | ||||||
8 | scarves; shoes and shoelaces; slippers; sneakers; socks | ||||||
9 | and stockings; steel-toed shoes; underwear; and school | ||||||
10 | uniforms. | ||||||
11 | "Clothing accessories" means, but is not limited to: | ||||||
12 | briefcases; cosmetics; hair notions, including, but not | ||||||
13 | limited to barrettes, hair bows, and hair nets; handbags; | ||||||
14 | handkerchiefs; jewelry; non-prescription sunglasses; | ||||||
15 | umbrellas; wallets; watches; and wigs and hair pieces. | ||||||
16 | "Protective equipment" means, but is not limited to: | ||||||
17 | breathing masks; clean room apparel and equipment; ear and | ||||||
18 | hearing protectors; face shields; hard hats; helmets; | ||||||
19 | paint or dust respirators; protective gloves; safety | ||||||
20 | glasses and goggles; safety belts; tool belts; and | ||||||
21 | welder's gloves and masks. | ||||||
22 | "Sport or recreational equipment" means, but is not | ||||||
23 | limited to: ballet and tap shoes; cleated or spiked | ||||||
24 | athletic shoes; gloves, including, but not limited to, | ||||||
25 | baseball, bowling, boxing, hockey, and golf gloves; | ||||||
26 | goggles; hand and elbow guards; life preservers and vests; |
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1 | mouth guards; roller and ice skates; shin guards; shoulder | ||||||
2 | pads; ski boots; waders; and wetsuits and fins. | ||||||
3 | (2) School supplies. "School supplies" means, unless | ||||||
4 | otherwise specified in this Section, items used by a | ||||||
5 | student in a course of study. The purchase of school | ||||||
6 | supplies for use by persons other than students for use in | ||||||
7 | a course of study are not eligible for the reduced rate of | ||||||
8 | tax. "School supplies" do not include school art supplies; | ||||||
9 | school instructional materials; cameras; film and memory | ||||||
10 | cards; videocameras, tapes, and videotapes; computers; | ||||||
11 | cell phones; Personal Digital Assistants (PDAs); handheld | ||||||
12 | electronic schedulers; and school computer supplies. | ||||||
13 | "School supplies" includes, but is not limited to: | ||||||
14 | binders; book bags; calculators; cellophane tape; | ||||||
15 | blackboard chalk; compasses; composition books; crayons; | ||||||
16 | erasers; expandable, pocket, plastic, and manila folders; | ||||||
17 | glue, paste, and paste sticks; highlighters; index cards; | ||||||
18 | index card boxes; legal pads; lunch boxes; markers; | ||||||
19 | notebooks; paper, including loose leaf ruled notebook | ||||||
20 | paper, copy paper, graph paper, tracing paper, manila | ||||||
21 | paper, colored paper, poster board, and construction | ||||||
22 | paper; pencils; pencil leads; pens; ink and ink refills | ||||||
23 | for pens; pencil boxes and other school supply boxes; | ||||||
24 | pencil sharpeners; protractors; rulers; scissors; and | ||||||
25 | writing tablets. | ||||||
26 | "School art supply" means an item commonly used by a |
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1 | student in a course of study for artwork and includes only | ||||||
2 | the following items: clay and glazes; acrylic, tempera, | ||||||
3 | and oil paint; paintbrushes for artwork; sketch and | ||||||
4 | drawing pads; and watercolors. | ||||||
5 | "School instructional material" means written material | ||||||
6 | commonly used by a student in a course of study as a | ||||||
7 | reference and to learn the subject being taught and | ||||||
8 | includes only the following items: reference books; | ||||||
9 | reference maps and globes; textbooks; and workbooks. | ||||||
10 | "School computer supply" means an item commonly used | ||||||
11 | by a student in a course of study in which a computer is | ||||||
12 | used and applies only to the following items: flashdrives | ||||||
13 | and other computer data storage devices; data storage | ||||||
14 | media, such as diskettes and compact disks; boxes and | ||||||
15 | cases for disk storage; external ports or drives; computer | ||||||
16 | cases; computer cables; computer printers; and printer | ||||||
17 | cartridges, toner, and ink. | ||||||
18 | (b) Administration. Notwithstanding any other provision of | ||||||
19 | this Act, the reduced rate of tax under Section 3-10 of this | ||||||
20 | Act for clothing and school supplies shall be administered by | ||||||
21 | the Department under the provisions of this subsection (b). | ||||||
22 | (1) Bundled sales. Items that qualify for the reduced | ||||||
23 | rate of tax that are bundled together with items that do | ||||||
24 | not qualify for the reduced rate of tax and that are sold | ||||||
25 | for one itemized price will be subject to the reduced rate | ||||||
26 | of tax only if the value of the items that qualify for the |
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1 | reduced rate of tax exceeds the value of the items that do | ||||||
2 | not qualify for the reduced rate of tax. | ||||||
3 | (2) Coupons and discounts. An unreimbursed discount by | ||||||
4 | the seller reduces the sales price of the property so that | ||||||
5 | the discounted sales price determines whether the sales | ||||||
6 | price is within a sales tax holiday price threshold. A | ||||||
7 | coupon or other reduction in the sales price is treated as | ||||||
8 | a discount if the seller is not reimbursed for the coupon | ||||||
9 | or reduction amount by a third party. | ||||||
10 | (3) Splitting of items normally sold together. | ||||||
11 | Articles that are normally sold as a single unit must | ||||||
12 | continue to be sold in that manner. Such articles cannot | ||||||
13 | be priced separately and sold as individual items in order | ||||||
14 | to obtain the reduced rate of tax. For example, a pair of | ||||||
15 | shoes cannot have each shoe sold separately so that the | ||||||
16 | sales price of each shoe is within a sales tax holiday | ||||||
17 | price threshold. | ||||||
18 | (4) Rain checks. A rain check is a procedure that | ||||||
19 | allows a customer to purchase an item at a certain price at | ||||||
20 | a later time because the particular item was out of stock. | ||||||
21 | Eligible property that customers purchase during the sales | ||||||
22 | tax holiday period Sales Tax Holiday Period with the use | ||||||
23 | of a rain check will qualify for the reduced rate of tax | ||||||
24 | regardless of when the rain check was issued. Issuance of | ||||||
25 | a rain check during the sales tax holiday period Sales Tax | ||||||
26 | Holiday Period will not qualify eligible property for the |
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1 | reduced rate of tax if the property is actually purchased | ||||||
2 | after the sales tax holiday period Sales Tax Holiday | ||||||
3 | Period . | ||||||
4 | (5) Exchanges. The procedure for an exchange in | ||||||
5 | regards to a sales tax holiday is as follows: | ||||||
6 | (A) If a customer purchases an item of eligible | ||||||
7 | property during the sales tax holiday period Sales Tax | ||||||
8 | Holiday Period , but later exchanges the item for a | ||||||
9 | similar eligible item, even if a different size, | ||||||
10 | different color, or other feature, no additional tax | ||||||
11 | is due even if the exchange is made after the sales tax | ||||||
12 | holiday period Sales Tax Holiday Period . | ||||||
13 | (B) If a customer purchases an item of eligible | ||||||
14 | property during the sales tax holiday period Sales Tax | ||||||
15 | Holiday Period , but after the sales tax holiday period | ||||||
16 | Sales Tax Holiday Period has ended, the customer | ||||||
17 | returns the item and receives credit on the purchase | ||||||
18 | of a different item, the 6.25% general merchandise | ||||||
19 | sales tax rate is due on the sale of the newly | ||||||
20 | purchased item. | ||||||
21 | (C) If a customer purchases an item of eligible | ||||||
22 | property before the sales tax holiday period Sales Tax | ||||||
23 | Holiday Period , but during the sales tax holiday | ||||||
24 | period Sales Tax Holiday Period the customer returns | ||||||
25 | the item and receives credit on the purchase of a | ||||||
26 | different item of eligible property, the reduced rate |
| |||||||
| |||||||
1 | of tax is due on the sale of the new item if the new | ||||||
2 | item is purchased during the sales tax holiday period | ||||||
3 | Sales Tax Holiday Period . | ||||||
4 | (6) (Blank). | ||||||
5 | (7) Order date and back orders. For the purpose of a | ||||||
6 | sales tax holiday, eligible property qualifies for the | ||||||
7 | reduced rate of tax if: (i) the item is both delivered to | ||||||
8 | and paid for by the customer during the sales tax holiday | ||||||
9 | period Sales Tax Holiday Period or (ii) the customer | ||||||
10 | orders and pays for the item and the seller accepts the | ||||||
11 | order during the sales tax holiday period Sales Tax | ||||||
12 | Holiday Period for immediate shipment, even if delivery is | ||||||
13 | made after the sales tax holiday period Sales Tax Holiday | ||||||
14 | Period . The seller accepts an order when the seller has | ||||||
15 | taken action to fill the order for immediate shipment. | ||||||
16 | Actions to fill an order include placement of an "in date" | ||||||
17 | stamp on an order or assignment of an "order number" to an | ||||||
18 | order within the sales tax holiday period Sales Tax | ||||||
19 | Holiday Period . An order is for immediate shipment when | ||||||
20 | the customer does not request delayed shipment. An order | ||||||
21 | is for immediate shipment notwithstanding that the | ||||||
22 | shipment may be delayed because of a backlog of orders or | ||||||
23 | because stock is currently unavailable to, or on back | ||||||
24 | order by, the seller. | ||||||
25 | (8) Returns. For a 60-day period immediately after the | ||||||
26 | sales tax holiday period Sales Tax Holiday Period , if a |
| |||||||
| |||||||
1 | customer returns an item that would qualify for the | ||||||
2 | reduced rate of tax, credit for or refund of sales tax | ||||||
3 | shall be given only at the reduced rate unless the | ||||||
4 | customer provides a receipt or invoice that shows tax was | ||||||
5 | paid at the 6.25% general merchandise rate, or the seller | ||||||
6 | has sufficient documentation to show that tax was paid at | ||||||
7 | the 6.25% general merchandise rate on the specific item. | ||||||
8 | This 60-day period is set solely for the purpose of | ||||||
9 | designating a time period during which the customer must | ||||||
10 | provide documentation that shows that the appropriate | ||||||
11 | sales tax rate was paid on returned merchandise. The | ||||||
12 | 60-day period is not intended to change a seller's policy | ||||||
13 | on the time period during which the seller will accept | ||||||
14 | returns. | ||||||
15 | (b-5) As used in this Section, "sales tax holiday period" | ||||||
16 | means: | ||||||
17 | (1) from August 6, 2010 through August 15, 2010; | ||||||
18 | (2) from August 5, 2022 through August 14, 2022; and | ||||||
19 | (3) from August 2, 2025 through August 11, 2025. | ||||||
20 | (c) The Department may implement the provisions of this | ||||||
21 | Section through the use of emergency rules, along with | ||||||
22 | permanent rules filed concurrently with such emergency rules, | ||||||
23 | in accordance with the provisions of Section 5-45 of the | ||||||
24 | Illinois Administrative Procedure Act. For purposes of the | ||||||
25 | Illinois Administrative Procedure Act, the adoption of rules | ||||||
26 | to implement the provisions of this Section shall be deemed an |
| |||||||
| |||||||
1 | emergency and necessary for the public interest, safety, and | ||||||
2 | welfare. | ||||||
3 | (Source: P.A. 102-700, eff. 4-19-22.) | ||||||
4 | (35 ILCS 105/3-10) | ||||||
5 | Sec. 3-10. Rate of tax. Unless otherwise provided in this | ||||||
6 | Section, the tax imposed by this Act is at the rate of 6.25% of | ||||||
7 | either the selling price or the fair market value, if any, of | ||||||
8 | the tangible personal property, which, on and after January 1, | ||||||
9 | 2025, includes leases of tangible personal property. In all | ||||||
10 | cases where property functionally used or consumed is the same | ||||||
11 | as the property that was purchased at retail, then the tax is | ||||||
12 | imposed on the selling price of the property. In all cases | ||||||
13 | where property functionally used or consumed is a by-product | ||||||
14 | or waste product that has been refined, manufactured, or | ||||||
15 | produced from property purchased at retail, then the tax is | ||||||
16 | imposed on the lower of the fair market value, if any, of the | ||||||
17 | specific property so used in this State or on the selling price | ||||||
18 | of the property purchased at retail. For purposes of this | ||||||
19 | Section "fair market value" means the price at which property | ||||||
20 | would change hands between a willing buyer and a willing | ||||||
21 | seller, neither being under any compulsion to buy or sell and | ||||||
22 | both having reasonable knowledge of the relevant facts. The | ||||||
23 | fair market value shall be established by Illinois sales by | ||||||
24 | the taxpayer of the same property as that functionally used or | ||||||
25 | consumed, or if there are no such sales by the taxpayer, then |
| |||||||
| |||||||
1 | comparable sales or purchases of property of like kind and | ||||||
2 | character in Illinois. | ||||||
3 | Beginning on July 1, 2000 and through December 31, 2000, | ||||||
4 | with respect to motor fuel, as defined in Section 1.1 of the | ||||||
5 | Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of | ||||||
6 | the Use Tax Act, the tax is imposed at the rate of 1.25%. | ||||||
7 | During the sales tax holiday period, as defined in Section | ||||||
8 | 3-6, Beginning on August 6, 2010 through August 15, 2010, and | ||||||
9 | beginning again on August 5, 2022 through August 14, 2022, | ||||||
10 | with respect to sales tax holiday items described as defined | ||||||
11 | in Section 3-6 of this Act , the tax is imposed at the rate of | ||||||
12 | 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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 from July 1, 2023 through December | ||||||
8 | 31, 2025, with respect to food for human consumption that is to | ||||||
9 | be 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%. On and | ||||||
19 | after January 1, 2026, food for human consumption that is to be | ||||||
20 | consumed off the premises where it is sold (other than | ||||||
21 | alcoholic beverages, food consisting of or infused with adult | ||||||
22 | use cannabis, soft drinks, candy, and food that has been | ||||||
23 | prepared for immediate consumption) is exempt from the tax | ||||||
24 | imposed by this Act. | ||||||
25 | With respect to prescription and nonprescription | ||||||
26 | medicines, drugs, medical appliances, products classified as |
| |||||||
| |||||||
1 | Class III medical devices by the United States Food and Drug | ||||||
2 | Administration that are used for cancer treatment pursuant to | ||||||
3 | a prescription, as well as any accessories and components | ||||||
4 | related to those devices, modifications to a motor vehicle for | ||||||
5 | the purpose of rendering it usable by a person with a | ||||||
6 | disability, and insulin, blood sugar testing materials, | ||||||
7 | syringes, and needles used by human diabetics, the tax is | ||||||
8 | imposed at the rate of 1%. For the purposes of this Section, | ||||||
9 | until September 1, 2009: the term "soft drinks" means any | ||||||
10 | complete, finished, ready-to-use, non-alcoholic drink, whether | ||||||
11 | carbonated or not, including, but not limited to, soda water, | ||||||
12 | cola, fruit juice, vegetable juice, carbonated water, and all | ||||||
13 | other preparations commonly known as soft drinks of whatever | ||||||
14 | kind or description that are contained in any closed or sealed | ||||||
15 | bottle, can, carton, or container, regardless of size; but | ||||||
16 | "soft drinks" does not include coffee, tea, non-carbonated | ||||||
17 | water, infant formula, milk or milk products as defined in the | ||||||
18 | Grade A Pasteurized Milk and Milk Products Act, or drinks | ||||||
19 | containing 50% or more natural fruit or vegetable juice. | ||||||
20 | Notwithstanding any other provisions of this Act, | ||||||
21 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
22 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
23 | drinks" does not include beverages that contain milk or milk | ||||||
24 | products, soy, rice or similar milk substitutes, or greater | ||||||
25 | than 50% of vegetable or fruit juice by volume. | ||||||
26 | Until August 1, 2009, and notwithstanding any other |
| |||||||
| |||||||
1 | provisions of this Act, "food for human consumption that is to | ||||||
2 | be consumed off the premises where it is sold" includes all | ||||||
3 | food sold through a vending machine, except soft drinks and | ||||||
4 | food products that are dispensed hot from a vending machine, | ||||||
5 | regardless of the location of the vending machine. Beginning | ||||||
6 | August 1, 2009, and notwithstanding any other provisions of | ||||||
7 | this Act, "food for human consumption that is to be consumed | ||||||
8 | off the premises where it is sold" includes all food sold | ||||||
9 | through a vending machine, except soft drinks, candy, and food | ||||||
10 | products that are dispensed hot from a vending machine, | ||||||
11 | regardless of the location of the vending machine. | ||||||
12 | Notwithstanding any other provisions of this Act, | ||||||
13 | beginning September 1, 2009, "food for human consumption that | ||||||
14 | is to be consumed off the premises where it is sold" does not | ||||||
15 | include candy. For purposes of this Section, "candy" means a | ||||||
16 | preparation of sugar, honey, or other natural or artificial | ||||||
17 | sweeteners in combination with chocolate, fruits, nuts or | ||||||
18 | other ingredients or flavorings in the form of bars, drops, or | ||||||
19 | pieces. "Candy" does not include any preparation that contains | ||||||
20 | flour or requires refrigeration. | ||||||
21 | Notwithstanding any other provisions of this Act, | ||||||
22 | beginning September 1, 2009, "nonprescription medicines and | ||||||
23 | drugs" does not include grooming and hygiene products. For | ||||||
24 | purposes of this Section, "grooming and hygiene products" | ||||||
25 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
26 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan |
| |||||||
| |||||||
1 | lotions and screens, unless those products are available by | ||||||
2 | prescription only, regardless of whether the products meet the | ||||||
3 | definition of "over-the-counter-drugs". For the purposes of | ||||||
4 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
5 | use that contains a label that identifies the product as a drug | ||||||
6 | as required by 21 CFR 201.66. The "over-the-counter-drug" | ||||||
7 | label includes: | ||||||
8 | (A) a "Drug Facts" panel; or | ||||||
9 | (B) a statement of the "active ingredient(s)" with a | ||||||
10 | list of those ingredients contained in the compound, | ||||||
11 | substance or preparation. | ||||||
12 | Beginning on January 1, 2014 (the effective date of Public | ||||||
13 | Act 98-122), "prescription and nonprescription medicines and | ||||||
14 | drugs" includes medical cannabis purchased from a registered | ||||||
15 | dispensing organization under the Compassionate Use of Medical | ||||||
16 | Cannabis Program Act. | ||||||
17 | As used in this Section, "adult use cannabis" means | ||||||
18 | cannabis subject to tax under the Cannabis Cultivation | ||||||
19 | Privilege Tax Law and the Cannabis Purchaser Excise Tax Law | ||||||
20 | and does not include cannabis subject to tax under the | ||||||
21 | Compassionate Use of Medical Cannabis Program Act. | ||||||
22 | If the property that is purchased at retail from a | ||||||
23 | retailer is acquired outside Illinois and used outside | ||||||
24 | Illinois before being brought to Illinois for use here and is | ||||||
25 | taxable under this Act, the "selling price" on which the tax is | ||||||
26 | computed shall be reduced by an amount that represents a |
| |||||||
| |||||||
1 | reasonable allowance for depreciation for the period of prior | ||||||
2 | out-of-state use. No depreciation is allowed in cases where | ||||||
3 | the tax under this Act is imposed on lease receipts. | ||||||
4 | (Source: P.A. 102-4, eff. 4-27-21; 102-700, Article 20, | ||||||
5 | Section 20-5, eff. 4-19-22; 102-700, Article 60, Section | ||||||
6 | 60-15, eff. 4-19-22; 102-700, Article 65, Section 65-5, eff. | ||||||
7 | 4-19-22; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-592, | ||||||
8 | eff. 1-1-25; 103-781, eff. 8-5-24; revised 11-26-24.) | ||||||
9 | (35 ILCS 105/9) | ||||||
10 | Sec. 9. Except as to motor vehicles, watercraft, aircraft, | ||||||
11 | and trailers that are required to be registered with an agency | ||||||
12 | of this State, each retailer required or authorized to collect | ||||||
13 | the tax imposed by this Act shall pay to the Department the | ||||||
14 | amount of such tax (except as otherwise provided) at the time | ||||||
15 | when he is required to file his return for the period during | ||||||
16 | which such tax was collected, less a discount of 2.1% prior to | ||||||
17 | January 1, 1990, and 1.75% on and after January 1, 1990, or $5 | ||||||
18 | per calendar year, whichever is greater, which is allowed to | ||||||
19 | reimburse the retailer for expenses incurred in collecting the | ||||||
20 | tax, keeping records, preparing and filing returns, remitting | ||||||
21 | the tax and supplying data to the Department on request. | ||||||
22 | Beginning with returns due on or after January 1, 2025, the | ||||||
23 | discount allowed in this Section, the Retailers' Occupation | ||||||
24 | Tax Act, the Service Occupation Tax Act, and the Service Use | ||||||
25 | Tax Act, including any local tax administered by the |
| |||||||
| |||||||
1 | Department and reported on the same return, shall not exceed | ||||||
2 | $1,000 per month in the aggregate for returns other than | ||||||
3 | transaction returns filed during the month. When determining | ||||||
4 | the discount allowed under this Section, retailers shall | ||||||
5 | include the amount of tax that would have been due at the 6.25% | ||||||
6 | rate but for the 1.25% rate imposed on sales tax holiday items | ||||||
7 | under Public Act 102-700. The discount under this Section is | ||||||
8 | not allowed for the 1.25% portion of taxes paid on aviation | ||||||
9 | fuel that is subject to the revenue use requirements of 49 | ||||||
10 | U.S.C. 47107(b) and 49 U.S.C. 47133. When determining the | ||||||
11 | discount allowed under this Section, retailers shall include | ||||||
12 | the amount of tax that would have been due at the 1% rate but | ||||||
13 | for the 0% rate imposed under Public Act 102-700 or this | ||||||
14 | amendatory Act of the 104th General Assembly . In the case of | ||||||
15 | retailers who report and pay the tax on a transaction by | ||||||
16 | transaction basis, as provided in this Section, such discount | ||||||
17 | shall be taken with each such tax remittance instead of when | ||||||
18 | such retailer files his periodic return, but, beginning with | ||||||
19 | returns due on or after January 1, 2025, the discount allowed | ||||||
20 | under this Section and the Retailers' Occupation Tax Act, | ||||||
21 | including any local tax administered by the Department and | ||||||
22 | reported on the same transaction return, shall not exceed | ||||||
23 | $1,000 per month for all transaction returns filed during the | ||||||
24 | month. The discount allowed under this Section is allowed only | ||||||
25 | for returns that are filed in the manner required by this Act. | ||||||
26 | The Department may disallow the discount for retailers whose |
| |||||||
| |||||||
1 | certificate of registration is revoked at the time the return | ||||||
2 | is filed, but only if the Department's decision to revoke the | ||||||
3 | certificate of registration has become final. A retailer need | ||||||
4 | not remit that part of any tax collected by him to the extent | ||||||
5 | that he is required to remit and does remit the tax imposed by | ||||||
6 | the Retailers' Occupation Tax Act, with respect to the sale of | ||||||
7 | the same property. | ||||||
8 | Where such tangible personal property is sold under a | ||||||
9 | conditional sales contract, or under any other form of sale | ||||||
10 | wherein the payment of the principal sum, or a part thereof, is | ||||||
11 | extended beyond the close of the period for which the return is | ||||||
12 | filed, the retailer, in collecting the tax (except as to motor | ||||||
13 | vehicles, watercraft, aircraft, and trailers that are required | ||||||
14 | to be registered with an agency of this State), may collect for | ||||||
15 | each tax return period , only the tax applicable to that part of | ||||||
16 | the selling price actually received during such tax return | ||||||
17 | period. | ||||||
18 | In the case of leases, except as otherwise provided in | ||||||
19 | this Act, the lessor, in collecting the tax, may collect for | ||||||
20 | each tax return period , only the tax applicable to that part of | ||||||
21 | the selling price actually received during such tax return | ||||||
22 | period. | ||||||
23 | Except as provided in this Section, on or before the | ||||||
24 | twentieth day of each calendar month, such retailer shall file | ||||||
25 | a return for the preceding calendar month. Such return shall | ||||||
26 | be filed on forms prescribed by the Department and shall |
| |||||||
| |||||||
1 | furnish such information as the Department may reasonably | ||||||
2 | require. The return shall include the gross receipts on food | ||||||
3 | for human consumption that is to be consumed off the premises | ||||||
4 | where it is sold (other than alcoholic beverages, food | ||||||
5 | consisting of or infused with adult use cannabis, soft drinks, | ||||||
6 | and food that has been prepared for immediate consumption) | ||||||
7 | which were received during the preceding calendar month, | ||||||
8 | quarter, or year, as appropriate, and upon which tax would | ||||||
9 | have been due but for the 0% rate imposed under Public Act | ||||||
10 | 102-700. The return shall also include the amount of tax that | ||||||
11 | would have been due on food for human consumption that is to be | ||||||
12 | consumed off the premises where it is sold (other than | ||||||
13 | alcoholic beverages, food consisting of or infused with adult | ||||||
14 | use cannabis, soft drinks, and food that has been prepared for | ||||||
15 | immediate consumption) but for the 0% rate imposed under | ||||||
16 | Public Act 102-700. | ||||||
17 | On and after January 1, 2018, except for returns required | ||||||
18 | to be filed prior to January 1, 2023 for motor vehicles, | ||||||
19 | watercraft, aircraft, and trailers that are required to be | ||||||
20 | registered with an agency of this State, with respect to | ||||||
21 | retailers whose annual gross receipts average $20,000 or more, | ||||||
22 | all returns required to be filed pursuant to this Act shall be | ||||||
23 | filed electronically. On and after January 1, 2023, with | ||||||
24 | respect to retailers whose annual gross receipts average | ||||||
25 | $20,000 or more, all returns required to be filed pursuant to | ||||||
26 | this Act, including, but not limited to, returns for motor |
| |||||||
| |||||||
1 | vehicles, watercraft, aircraft, and trailers that are required | ||||||
2 | to be registered with an agency of this State, shall be filed | ||||||
3 | electronically. Retailers who demonstrate that they do not | ||||||
4 | have access to the Internet or demonstrate hardship in filing | ||||||
5 | electronically may petition the Department to waive the | ||||||
6 | electronic filing requirement. | ||||||
7 | The Department may require returns to be filed on a | ||||||
8 | quarterly basis. If so required, a return for each calendar | ||||||
9 | quarter shall be filed on or before the twentieth day of the | ||||||
10 | calendar month following the end of such calendar quarter. The | ||||||
11 | taxpayer shall also file a return with the Department for each | ||||||
12 | of the first two months of each calendar quarter, on or before | ||||||
13 | the twentieth day of the following calendar month, stating: | ||||||
14 | 1. The name of the seller; | ||||||
15 | 2. The address of the principal place of business from | ||||||
16 | which he engages in the business of selling tangible | ||||||
17 | personal property at retail in this State; | ||||||
18 | 3. The total amount of taxable receipts received by | ||||||
19 | him during the preceding calendar month from sales of | ||||||
20 | tangible personal property by him during such preceding | ||||||
21 | calendar month, including receipts from charge and time | ||||||
22 | sales, but less all deductions allowed by law; | ||||||
23 | 4. The amount of credit provided in Section 2d of this | ||||||
24 | Act; | ||||||
25 | 5. The amount of tax due; | ||||||
26 | 5-5. The signature of the taxpayer; and |
| |||||||
| |||||||
1 | 6. Such other reasonable information as the Department | ||||||
2 | may require. | ||||||
3 | Each retailer required or authorized to collect the tax | ||||||
4 | imposed by this Act on aviation fuel sold at retail in this | ||||||
5 | State during the preceding calendar month shall, instead of | ||||||
6 | reporting and paying tax on aviation fuel as otherwise | ||||||
7 | required by this Section, report and pay such tax on a separate | ||||||
8 | aviation fuel tax return. The requirements related to the | ||||||
9 | return shall be as otherwise provided in this Section. | ||||||
10 | Notwithstanding any other provisions of this Act to the | ||||||
11 | contrary, retailers collecting tax on aviation fuel shall file | ||||||
12 | all aviation fuel tax returns and shall make all aviation fuel | ||||||
13 | tax payments by electronic means in the manner and form | ||||||
14 | required by the Department. For purposes of this Section, | ||||||
15 | "aviation fuel" means jet fuel and 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, retailers 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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 | Before October 1, 2000, if the taxpayer's average monthly | ||||||
14 | tax liability to the Department under this Act, the Retailers' | ||||||
15 | Occupation Tax Act, the Service Occupation Tax Act, the | ||||||
16 | Service Use Tax Act was $10,000 or more during the preceding 4 | ||||||
17 | complete calendar quarters, he shall file a return with the | ||||||
18 | Department each month by the 20th day of the month next | ||||||
19 | following the month during which such tax liability is | ||||||
20 | incurred and shall make payments to the Department on or | ||||||
21 | before the 7th, 15th, 22nd and last day of the month during | ||||||
22 | which such liability is incurred. On and after October 1, | ||||||
23 | 2000, if the taxpayer's average monthly tax liability to the | ||||||
24 | Department under this Act, the Retailers' Occupation Tax Act, | ||||||
25 | the Service Occupation Tax Act, and the Service Use Tax Act was | ||||||
26 | $20,000 or more during the preceding 4 complete calendar |
| |||||||
| |||||||
1 | quarters, he shall file a return with the Department each | ||||||
2 | month by the 20th day of the month next following the month | ||||||
3 | during which such tax liability is incurred and shall make | ||||||
4 | payment to the Department on or before the 7th, 15th, 22nd and | ||||||
5 | last day of the month during which such liability is incurred. | ||||||
6 | If the month during which such tax liability is incurred began | ||||||
7 | prior to January 1, 1985, each payment shall be in an amount | ||||||
8 | equal to 1/4 of the taxpayer's actual liability for the month | ||||||
9 | or an amount set by the Department not to exceed 1/4 of the | ||||||
10 | average monthly liability of the taxpayer to the Department | ||||||
11 | for the preceding 4 complete calendar quarters (excluding the | ||||||
12 | month of highest liability and the month of lowest liability | ||||||
13 | in such 4 quarter period). If the month during which such tax | ||||||
14 | liability is incurred begins on or after January 1, 1985, and | ||||||
15 | prior to January 1, 1987, each payment shall be in an amount | ||||||
16 | equal to 22.5% of the taxpayer's actual liability for the | ||||||
17 | month or 27.5% of the taxpayer's liability for the same | ||||||
18 | calendar month of the preceding year. If the month during | ||||||
19 | which such tax liability is incurred begins on or after | ||||||
20 | January 1, 1987, and prior to January 1, 1988, each payment | ||||||
21 | shall be in an amount equal to 22.5% of the taxpayer's actual | ||||||
22 | liability for the month or 26.25% of the taxpayer's liability | ||||||
23 | for the same calendar month of the preceding year. If the month | ||||||
24 | during which such tax liability is incurred begins on or after | ||||||
25 | January 1, 1988, and prior to January 1, 1989, or begins on or | ||||||
26 | after January 1, 1996, each payment shall be in an amount equal |
| |||||||
| |||||||
1 | to 22.5% of the taxpayer's actual liability for the month or | ||||||
2 | 25% of the taxpayer's liability for the same calendar month of | ||||||
3 | the preceding year. If the month during which such tax | ||||||
4 | liability is incurred begins on or after January 1, 1989, and | ||||||
5 | prior to January 1, 1996, each payment shall be in an amount | ||||||
6 | equal to 22.5% of the taxpayer's actual liability for the | ||||||
7 | month or 25% of the taxpayer's liability for the same calendar | ||||||
8 | month of the preceding year or 100% of the taxpayer's actual | ||||||
9 | liability for the quarter monthly reporting period. The amount | ||||||
10 | of such quarter monthly payments shall be credited against the | ||||||
11 | final tax liability of the taxpayer's return for that month. | ||||||
12 | Before 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 $9,000, 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 $10,000. 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 $10,000 | ||||||
25 | threshold stated above, then such taxpayer may petition the | ||||||
26 | Department for change in such taxpayer's reporting status. On |
| |||||||
| |||||||
1 | and after October 1, 2000, once applicable, the requirement of | ||||||
2 | the making of quarter monthly payments to the Department shall | ||||||
3 | continue until such taxpayer's average monthly liability to | ||||||
4 | the Department during the preceding 4 complete calendar | ||||||
5 | quarters (excluding the month of highest liability and the | ||||||
6 | month of lowest liability) is less than $19,000 or until such | ||||||
7 | taxpayer's average monthly liability to the Department as | ||||||
8 | computed for each calendar quarter of the 4 preceding complete | ||||||
9 | calendar quarter period is less than $20,000. However, if a | ||||||
10 | taxpayer can show the Department that a substantial change in | ||||||
11 | the taxpayer's business has occurred which causes the taxpayer | ||||||
12 | to anticipate that his average monthly tax liability for the | ||||||
13 | reasonably foreseeable future will fall below the $20,000 | ||||||
14 | threshold stated above, then such taxpayer may petition the | ||||||
15 | Department for a change in such taxpayer's reporting status. | ||||||
16 | The Department shall change such taxpayer's reporting status | ||||||
17 | unless it finds that such change is seasonal in nature and not | ||||||
18 | likely to be long term. Quarter monthly payment status shall | ||||||
19 | be determined under this paragraph as if the rate reduction to | ||||||
20 | 1.25% in Public Act 102-700 on sales tax holiday items had not | ||||||
21 | occurred. Quarter monthly payment status shall be determined | ||||||
22 | under this paragraph as if the rate reduction to 1.25% in this | ||||||
23 | amendatory Act of the 104th General Assembly on sales tax | ||||||
24 | holiday items had not occurred. For quarter monthly payments | ||||||
25 | due on or after July 1, 2023 and through June 30, 2024, "25% of | ||||||
26 | the taxpayer's liability for the same calendar month of the |
| |||||||
| |||||||
1 | preceding year" shall be determined as if the rate reduction | ||||||
2 | to 1.25% in Public Act 102-700 on sales tax holiday items had | ||||||
3 | not occurred. For quarter monthly payments due on or after | ||||||
4 | July 1, 2025 and through June 30, 2026, "25% of the taxpayer's | ||||||
5 | liability for the same calendar month of the preceding year" | ||||||
6 | shall be determined as if the rate reduction to 1.25% in this | ||||||
7 | amendatory Act of the 104th General Assembly on sales tax | ||||||
8 | holiday items had not occurred. Quarter monthly payment status | ||||||
9 | shall be determined under this paragraph as if the rate | ||||||
10 | reduction to 0% in Public Act 102-700 on food for human | ||||||
11 | consumption that is to be consumed off the premises where it is | ||||||
12 | sold (other than alcoholic beverages, food consisting of or | ||||||
13 | infused with adult use cannabis, soft drinks, and food that | ||||||
14 | has been prepared for immediate consumption) had not occurred. | ||||||
15 | For quarter monthly payments due under this paragraph on or | ||||||
16 | after July 1, 2023 and through June 30, 2024, "25% of the | ||||||
17 | taxpayer's liability for the same calendar month of the | ||||||
18 | preceding year" shall be determined as if the rate reduction | ||||||
19 | to 0% in Public Act 102-700 had not occurred. If any such | ||||||
20 | quarter monthly payment is not paid at the time or in the | ||||||
21 | amount required by this Section, then the taxpayer shall be | ||||||
22 | liable for penalties and interest on the difference between | ||||||
23 | the minimum amount due and the amount of such quarter monthly | ||||||
24 | payment actually and timely paid, except insofar as the | ||||||
25 | taxpayer has previously made payments for that month to the | ||||||
26 | Department in excess of the minimum payments previously due as |
| |||||||
| |||||||
1 | provided in this Section. The Department shall make reasonable | ||||||
2 | rules and regulations to govern the quarter monthly payment | ||||||
3 | amount and quarter monthly payment dates for taxpayers who | ||||||
4 | file on other than a calendar monthly basis. | ||||||
5 | If any such payment provided for in this Section exceeds | ||||||
6 | the taxpayer's liabilities under this Act, the Retailers' | ||||||
7 | Occupation Tax Act, the Service Occupation Tax Act and the | ||||||
8 | Service Use Tax Act, as shown by an original monthly return, | ||||||
9 | the Department shall issue to the taxpayer a credit memorandum | ||||||
10 | no later than 30 days after the date of payment, which | ||||||
11 | memorandum may be submitted by the taxpayer to the Department | ||||||
12 | in payment of tax liability subsequently to be remitted by the | ||||||
13 | taxpayer to the Department or be assigned by the taxpayer to a | ||||||
14 | similar taxpayer under this Act, the Retailers' Occupation Tax | ||||||
15 | Act, the Service Occupation Tax Act or the Service Use Tax Act, | ||||||
16 | in accordance with reasonable rules and regulations to be | ||||||
17 | prescribed by the Department, except that if such excess | ||||||
18 | payment is shown on an original monthly return and is made | ||||||
19 | after December 31, 1986, no credit memorandum shall be issued, | ||||||
20 | unless requested by the taxpayer. If no such request is made, | ||||||
21 | the taxpayer may credit such excess payment against tax | ||||||
22 | liability subsequently to be remitted by the taxpayer to the | ||||||
23 | Department under this Act, the Retailers' Occupation Tax Act, | ||||||
24 | the Service Occupation Tax Act or the Service Use Tax Act, in | ||||||
25 | accordance with reasonable rules and regulations prescribed by | ||||||
26 | the Department. If the Department subsequently determines that |
| |||||||
| |||||||
1 | all or any part of the credit taken was not actually due to the | ||||||
2 | taxpayer, the taxpayer's vendor's discount shall be reduced, | ||||||
3 | if necessary, to reflect the difference between the credit | ||||||
4 | taken and that actually due, and the taxpayer shall be liable | ||||||
5 | for penalties and interest on such difference. | ||||||
6 | If the retailer is otherwise required to file a monthly | ||||||
7 | return and if the retailer's average monthly tax liability to | ||||||
8 | the Department does not exceed $200, the Department may | ||||||
9 | authorize his returns to be filed on a quarter annual basis, | ||||||
10 | with the return for January, February, and March of a given | ||||||
11 | year being due by April 20 of such year; with the return for | ||||||
12 | April, May and June of a given year being due by July 20 of | ||||||
13 | such year; with the return for July, August and September of a | ||||||
14 | given year being due by October 20 of such year, and with the | ||||||
15 | return for October, November and December of a given year | ||||||
16 | being due by January 20 of the following year. | ||||||
17 | If the retailer is otherwise required to file a monthly or | ||||||
18 | quarterly return and if the retailer's average monthly tax | ||||||
19 | liability to the Department does not exceed $50, the | ||||||
20 | Department may authorize his returns to be filed on an annual | ||||||
21 | basis, with the return for a given year being due by January 20 | ||||||
22 | of the following year. | ||||||
23 | Such quarter annual and annual returns, as to form and | ||||||
24 | substance, shall be subject to the same requirements as | ||||||
25 | monthly returns. | ||||||
26 | Notwithstanding any other provision in this Act concerning |
| |||||||
| |||||||
1 | the time within which a retailer may file his return, in the | ||||||
2 | case of any retailer who ceases to engage in a kind of business | ||||||
3 | which makes him responsible for filing returns under this Act, | ||||||
4 | such retailer shall file a final return under this Act with the | ||||||
5 | Department not more than one month after discontinuing such | ||||||
6 | business. | ||||||
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, except as otherwise provided in this | ||||||
10 | Section, every retailer selling this kind of tangible personal | ||||||
11 | property shall file, with the Department, upon a form to be | ||||||
12 | prescribed and supplied by the Department, a separate return | ||||||
13 | for each such item of tangible personal property which the | ||||||
14 | retailer sells, except that if, in the same transaction, (i) a | ||||||
15 | retailer of aircraft, watercraft, motor vehicles or trailers | ||||||
16 | transfers more than one aircraft, watercraft, motor vehicle or | ||||||
17 | trailer to another aircraft, watercraft, motor vehicle or | ||||||
18 | trailer retailer for the purpose of resale or (ii) a retailer | ||||||
19 | of aircraft, watercraft, motor vehicles, or trailers transfers | ||||||
20 | more than one aircraft, watercraft, motor vehicle, or trailer | ||||||
21 | to a purchaser for use as a qualifying rolling stock as | ||||||
22 | provided in Section 3-55 of this Act, then that seller may | ||||||
23 | report the transfer of all the aircraft, watercraft, motor | ||||||
24 | vehicles or trailers involved in that transaction to the | ||||||
25 | Department on the same uniform invoice-transaction reporting | ||||||
26 | return form. For purposes of this Section, "watercraft" means |
| |||||||
| |||||||
1 | a Class 2, Class 3, or Class 4 watercraft as defined in Section | ||||||
2 | 3-2 of the Boat Registration and Safety Act, a personal | ||||||
3 | watercraft, or any boat equipped with an inboard motor. | ||||||
4 | In addition, with respect to motor vehicles, watercraft, | ||||||
5 | aircraft, and trailers that are required to be registered with | ||||||
6 | an agency of this State, every person who is engaged in the | ||||||
7 | business of leasing or renting such items and who, in | ||||||
8 | connection with such business, sells any such item to a | ||||||
9 | retailer for the purpose of resale is, notwithstanding any | ||||||
10 | other provision of this Section to the contrary, authorized to | ||||||
11 | meet the return-filing requirement of this Act by reporting | ||||||
12 | the transfer of all the aircraft, watercraft, motor vehicles, | ||||||
13 | or trailers transferred for resale during a month to the | ||||||
14 | Department on the same uniform invoice-transaction reporting | ||||||
15 | return form on or before the 20th of the month following the | ||||||
16 | month in which the transfer takes place. Notwithstanding any | ||||||
17 | other provision of this Act to the contrary, all returns filed | ||||||
18 | under this paragraph must be filed by electronic means in the | ||||||
19 | manner and form as required by the Department. | ||||||
20 | The transaction reporting return in the case of motor | ||||||
21 | vehicles or trailers that are required to be registered with | ||||||
22 | an agency of this State, shall be the same document as the | ||||||
23 | Uniform Invoice referred to in Section 5-402 of the Illinois | ||||||
24 | Vehicle Code and must show the name and address of the seller; | ||||||
25 | the name and address of the purchaser; the amount of the | ||||||
26 | selling price including the amount allowed by the retailer for |
| |||||||
| |||||||
1 | traded-in property, if any; the amount allowed by the retailer | ||||||
2 | for the traded-in tangible personal property, if any, to the | ||||||
3 | extent to which Section 2 of this Act allows an exemption for | ||||||
4 | the value of traded-in property; the balance payable after | ||||||
5 | deducting such trade-in allowance from the total selling | ||||||
6 | price; the amount of tax due from the retailer with respect to | ||||||
7 | such transaction; the amount of tax collected from the | ||||||
8 | purchaser by the retailer on such transaction (or satisfactory | ||||||
9 | evidence that such tax is not due in that particular instance, | ||||||
10 | if that is claimed to be the fact); the place and date of the | ||||||
11 | sale; a sufficient identification of the property sold; such | ||||||
12 | other information as is required in Section 5-402 of the | ||||||
13 | Illinois Vehicle Code, and such other information as the | ||||||
14 | Department may reasonably require. | ||||||
15 | The transaction reporting return in the case of watercraft | ||||||
16 | and aircraft must show the name and address of the seller; the | ||||||
17 | name and address of the purchaser; the amount of the selling | ||||||
18 | price including the amount allowed by the retailer for | ||||||
19 | traded-in property, if any; the amount allowed by the retailer | ||||||
20 | for the traded-in tangible personal property, if any, to the | ||||||
21 | extent to which Section 2 of this Act allows an exemption for | ||||||
22 | the value of traded-in property; the balance payable after | ||||||
23 | deducting such trade-in allowance from the total selling | ||||||
24 | price; the amount of tax due from the retailer with respect to | ||||||
25 | such transaction; the amount of tax collected from the | ||||||
26 | purchaser by the retailer on such transaction (or satisfactory |
| |||||||
| |||||||
1 | evidence that such tax is not due in that particular instance, | ||||||
2 | if that is claimed to be the fact); the place and date of the | ||||||
3 | sale, a sufficient identification of the property sold, and | ||||||
4 | such other information as the Department may reasonably | ||||||
5 | require. | ||||||
6 | Such transaction reporting return shall be filed not later | ||||||
7 | than 20 days after the date of delivery of the item that is | ||||||
8 | being sold, but may be filed by the retailer at any time sooner | ||||||
9 | than that if he chooses to do so. The transaction reporting | ||||||
10 | return and tax remittance or proof of exemption from the tax | ||||||
11 | that is imposed by this Act may be transmitted to the | ||||||
12 | Department by way of the State agency with which, or State | ||||||
13 | officer with whom, the tangible personal property must be | ||||||
14 | titled or registered (if titling or registration is required) | ||||||
15 | if the Department and such agency or State officer determine | ||||||
16 | that this procedure will expedite the processing of | ||||||
17 | applications for title or registration. | ||||||
18 | With each such transaction reporting return, the retailer | ||||||
19 | shall remit the proper amount of tax due (or shall submit | ||||||
20 | satisfactory evidence that the sale is not taxable if that is | ||||||
21 | the case), to the Department or its agents, whereupon the | ||||||
22 | Department shall issue, in the purchaser's name, a tax receipt | ||||||
23 | (or a certificate of exemption if the Department is satisfied | ||||||
24 | that the particular sale is tax exempt) which such purchaser | ||||||
25 | may submit to the agency with which, or State officer with | ||||||
26 | whom, he must title or register the tangible personal property |
| |||||||
| |||||||
1 | that is involved (if titling or registration is required) in | ||||||
2 | support of such purchaser's application for an Illinois | ||||||
3 | certificate or other evidence of title or registration to such | ||||||
4 | tangible personal property. | ||||||
5 | No retailer's failure or refusal to remit tax under this | ||||||
6 | Act precludes a user, who has paid the proper tax to the | ||||||
7 | retailer, from obtaining his certificate of title or other | ||||||
8 | evidence of title or registration (if titling or registration | ||||||
9 | is required) upon satisfying the Department that such user has | ||||||
10 | paid the proper tax (if tax is due) to the retailer. The | ||||||
11 | Department shall adopt appropriate rules to carry out the | ||||||
12 | mandate of this paragraph. | ||||||
13 | If the user who would otherwise pay tax to the retailer | ||||||
14 | wants the transaction reporting return filed and the payment | ||||||
15 | of tax or proof of exemption made to the Department before the | ||||||
16 | retailer is willing to take these actions and such user has not | ||||||
17 | paid the tax to the retailer, such user may certify to the fact | ||||||
18 | of such delay by the retailer, and may (upon the Department | ||||||
19 | being satisfied of the truth of such certification) transmit | ||||||
20 | the information required by the transaction reporting return | ||||||
21 | and the remittance for tax or proof of exemption directly to | ||||||
22 | the Department and obtain his tax receipt or exemption | ||||||
23 | determination, in which event the transaction reporting return | ||||||
24 | and tax remittance (if a tax payment was required) shall be | ||||||
25 | credited by the Department to the proper retailer's account | ||||||
26 | with the Department, but without the vendor's discount |
| |||||||
| |||||||
1 | provided for in this Section being allowed. When the user pays | ||||||
2 | the tax directly to the Department, he shall pay the tax in the | ||||||
3 | same amount and in the same form in which it would be remitted | ||||||
4 | if the tax had been remitted to the Department by the retailer. | ||||||
5 | Where a retailer collects the tax with respect to the | ||||||
6 | selling price of tangible personal property which he sells and | ||||||
7 | the purchaser thereafter returns such tangible personal | ||||||
8 | property and the retailer refunds the selling price thereof to | ||||||
9 | the purchaser, such retailer shall also refund, to the | ||||||
10 | purchaser, the tax so collected from the purchaser. When | ||||||
11 | filing his return for the period in which he refunds such tax | ||||||
12 | to the purchaser, the retailer may deduct the amount of the tax | ||||||
13 | so refunded by him to the purchaser from any other use tax | ||||||
14 | which such retailer may be required to pay or remit to the | ||||||
15 | Department, as shown by such return, if the amount of the tax | ||||||
16 | to be deducted was previously remitted to the Department by | ||||||
17 | such retailer. If the retailer has not previously remitted the | ||||||
18 | amount of such tax to the Department, he is entitled to no | ||||||
19 | deduction under this Act upon refunding such tax to the | ||||||
20 | purchaser. | ||||||
21 | Any retailer filing a return under this Section shall also | ||||||
22 | include (for the purpose of paying tax thereon) the total tax | ||||||
23 | covered by such return upon the selling price of tangible | ||||||
24 | personal property purchased by him at retail from a retailer, | ||||||
25 | but as to which the tax imposed by this Act was not collected | ||||||
26 | from the retailer filing such return, and such retailer shall |
| |||||||
| |||||||
1 | remit the amount of such tax to the Department when filing such | ||||||
2 | return. | ||||||
3 | If experience indicates such action to be practicable, the | ||||||
4 | Department may prescribe and furnish a combination or joint | ||||||
5 | return which will enable retailers, who are required to file | ||||||
6 | returns hereunder and also under the Retailers' Occupation Tax | ||||||
7 | Act, to furnish all the return information required by both | ||||||
8 | Acts on the one form. | ||||||
9 | Where the retailer has more than one business registered | ||||||
10 | with the Department under separate registration under this | ||||||
11 | Act, such retailer may not file each return that is due as a | ||||||
12 | single return covering all such registered businesses, but | ||||||
13 | shall file separate returns for each such registered business. | ||||||
14 | Beginning January 1, 1990, each month the Department shall | ||||||
15 | pay into the State and Local Sales Tax Reform Fund, a special | ||||||
16 | fund in the State Treasury which is hereby created, the net | ||||||
17 | revenue realized for the preceding month from the 1% tax | ||||||
18 | imposed under this Act. | ||||||
19 | Beginning January 1, 1990, each month the Department shall | ||||||
20 | pay into the County and Mass Transit District Fund 4% of the | ||||||
21 | net revenue realized for the preceding month from the 6.25% | ||||||
22 | general rate on the selling price of tangible personal | ||||||
23 | property which is purchased outside Illinois at retail from a | ||||||
24 | retailer and which is titled or registered by an agency of this | ||||||
25 | State's government. | ||||||
26 | Beginning January 1, 1990, each month the Department shall |
| |||||||
| |||||||
1 | pay into the State and Local Sales Tax Reform Fund, a special | ||||||
2 | fund in the State Treasury, 20% of the net revenue realized for | ||||||
3 | the preceding month from the 6.25% general rate on the selling | ||||||
4 | price of tangible personal property, other than (i) tangible | ||||||
5 | personal property which is purchased outside Illinois at | ||||||
6 | retail from a retailer and which is titled or registered by an | ||||||
7 | agency of this State's government and (ii) aviation fuel sold | ||||||
8 | on or after December 1, 2019. This exception for aviation fuel | ||||||
9 | only applies for so long as the revenue use requirements of 49 | ||||||
10 | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. | ||||||
11 | For aviation fuel sold on or after December 1, 2019, each | ||||||
12 | month the Department shall pay into the State Aviation Program | ||||||
13 | Fund 20% of the net revenue realized for the preceding month | ||||||
14 | from the 6.25% general rate on the selling price of aviation | ||||||
15 | fuel, less an amount estimated by the Department to be | ||||||
16 | required for refunds of the 20% portion of the tax on aviation | ||||||
17 | fuel under this Act, which amount shall be deposited into the | ||||||
18 | Aviation Fuel Sales Tax Refund Fund. The Department shall only | ||||||
19 | pay moneys into the State Aviation Program Fund and the | ||||||
20 | Aviation Fuels Sales Tax Refund Fund under this Act for so long | ||||||
21 | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 | ||||||
22 | U.S.C. 47133 are binding on the State. | ||||||
23 | Beginning August 1, 2000, each month the Department shall | ||||||
24 | pay into the State and Local Sales Tax Reform Fund 100% of the | ||||||
25 | net revenue realized for the preceding month from the 1.25% | ||||||
26 | rate on the selling price of motor fuel and gasohol. If, in any |
| |||||||
| |||||||
1 | month, the tax on sales tax holiday items, as defined in | ||||||
2 | Section 3-6, is imposed at the rate of 1.25%, then the | ||||||
3 | Department shall pay 100% of the net revenue realized for that | ||||||
4 | month from the 1.25% rate on the selling price of sales tax | ||||||
5 | holiday items into the State and Local Sales Tax Reform Fund. | ||||||
6 | Beginning January 1, 1990, each month the Department shall | ||||||
7 | pay into the Local Government Tax Fund 16% of the net revenue | ||||||
8 | realized for the preceding month from the 6.25% general rate | ||||||
9 | on the selling price of tangible personal property which is | ||||||
10 | purchased outside Illinois at retail from a retailer and which | ||||||
11 | is titled or registered by an agency of this State's | ||||||
12 | government. | ||||||
13 | Beginning October 1, 2009, each month the Department shall | ||||||
14 | pay into the Capital Projects Fund an amount that is equal to | ||||||
15 | an amount estimated by the Department to represent 80% of the | ||||||
16 | net revenue realized for the preceding month from the sale of | ||||||
17 | candy, grooming and hygiene products, and soft drinks that had | ||||||
18 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
19 | are now taxed at 6.25%. | ||||||
20 | Beginning July 1, 2011, each month the Department shall | ||||||
21 | pay into the Clean Air Act Permit Fund 80% of the net revenue | ||||||
22 | realized for the preceding month from the 6.25% general rate | ||||||
23 | on the selling price of sorbents used in Illinois in the | ||||||
24 | process of sorbent injection as used to comply with the | ||||||
25 | Environmental Protection Act or the federal Clean Air Act, but | ||||||
26 | the total payment into the Clean Air Act Permit Fund under this |
| |||||||
| |||||||
1 | Act and the Retailers' Occupation Tax Act shall not exceed | ||||||
2 | $2,000,000 in any fiscal year. | ||||||
3 | Beginning July 1, 2013, each month the Department shall | ||||||
4 | pay into the Underground Storage Tank Fund from the proceeds | ||||||
5 | collected under this Act, the Service Use Tax Act, the Service | ||||||
6 | Occupation Tax Act, and the Retailers' Occupation Tax Act an | ||||||
7 | amount equal to the average monthly deficit in the Underground | ||||||
8 | Storage Tank Fund during the prior year, as certified annually | ||||||
9 | by the Illinois Environmental Protection Agency, but the total | ||||||
10 | payment into the Underground Storage Tank Fund under this Act, | ||||||
11 | the Service Use Tax Act, the Service Occupation Tax Act, and | ||||||
12 | the Retailers' Occupation Tax Act shall not exceed $18,000,000 | ||||||
13 | in any State fiscal year. As used in this paragraph, the | ||||||
14 | "average monthly deficit" shall be equal to the difference | ||||||
15 | between the average monthly claims for payment by the fund and | ||||||
16 | the average monthly revenues deposited into the fund, | ||||||
17 | excluding payments made pursuant to this paragraph. | ||||||
18 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
19 | received by the Department under this Act, the Service Use Tax | ||||||
20 | Act, the Service Occupation Tax Act, and the Retailers' | ||||||
21 | Occupation Tax Act, each month the Department shall deposit | ||||||
22 | $500,000 into the State Crime Laboratory Fund. | ||||||
23 | Of the remainder of the moneys received by the Department | ||||||
24 | pursuant to this Act, (a) 1.75% thereof shall be paid into the | ||||||
25 | Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on | ||||||
26 | and after July 1, 1989, 3.8% thereof shall be paid into the |
| |||||||
| |||||||
1 | Build Illinois Fund; provided, however, that if in any fiscal | ||||||
2 | year the sum of (1) the aggregate of 2.2% or 3.8%, as the case | ||||||
3 | may be, of the moneys received by the Department and required | ||||||
4 | to be paid into the Build Illinois Fund pursuant to Section 3 | ||||||
5 | of the Retailers' Occupation Tax Act, Section 9 of the Use Tax | ||||||
6 | Act, Section 9 of the Service Use Tax Act, and Section 9 of the | ||||||
7 | Service Occupation Tax Act, such Acts being hereinafter called | ||||||
8 | the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case | ||||||
9 | may be, of moneys being hereinafter called the "Tax Act | ||||||
10 | Amount", and (2) the amount transferred to the Build Illinois | ||||||
11 | Fund from the State and Local Sales Tax Reform Fund shall be | ||||||
12 | less than the Annual Specified Amount (as defined in Section 3 | ||||||
13 | of the Retailers' Occupation Tax Act), an amount equal to the | ||||||
14 | difference shall be immediately paid into the Build Illinois | ||||||
15 | Fund from other moneys received by the Department pursuant to | ||||||
16 | the Tax Acts; and further provided, that if on the last | ||||||
17 | business day of any month the sum of (1) the Tax Act Amount | ||||||
18 | required to be deposited into the Build Illinois Bond Account | ||||||
19 | in the Build Illinois Fund during such month and (2) the amount | ||||||
20 | transferred during such month to the Build Illinois Fund from | ||||||
21 | the State and Local Sales Tax Reform Fund shall have been less | ||||||
22 | than 1/12 of the Annual Specified Amount, an amount equal to | ||||||
23 | the difference shall be immediately paid into the Build | ||||||
24 | Illinois Fund from other moneys received by the Department | ||||||
25 | pursuant to the Tax Acts; and, further provided, that in no | ||||||
26 | event shall the payments required under the preceding proviso |
| |||||||
| |||||||
1 | result in aggregate payments into the Build Illinois Fund | ||||||
2 | pursuant to this clause (b) for any fiscal year in excess of | ||||||
3 | the greater of (i) the Tax Act Amount or (ii) the Annual | ||||||
4 | Specified Amount for such fiscal year; and, further provided, | ||||||
5 | that the amounts payable into the Build Illinois Fund under | ||||||
6 | this clause (b) shall be payable only until such time as the | ||||||
7 | aggregate amount on deposit under each trust indenture | ||||||
8 | securing Bonds issued and outstanding pursuant to the Build | ||||||
9 | Illinois Bond Act is sufficient, taking into account any | ||||||
10 | future investment income, to fully provide, in accordance with | ||||||
11 | such indenture, for the defeasance of or the payment of the | ||||||
12 | principal of, premium, if any, and interest on the Bonds | ||||||
13 | secured by such indenture and on any Bonds expected to be | ||||||
14 | issued thereafter and all fees and costs payable with respect | ||||||
15 | thereto, all as certified by the Director of the Bureau of the | ||||||
16 | Budget (now Governor's Office of Management and Budget). If on | ||||||
17 | the last business day of any month in which Bonds are | ||||||
18 | outstanding pursuant to the Build Illinois Bond Act, the | ||||||
19 | aggregate of the moneys deposited in the Build Illinois Bond | ||||||
20 | Account in the Build Illinois Fund in such month shall be less | ||||||
21 | than the amount required to be transferred in such month from | ||||||
22 | the Build Illinois Bond Account to the Build Illinois Bond | ||||||
23 | Retirement and Interest Fund pursuant to Section 13 of the | ||||||
24 | Build Illinois Bond Act, an amount equal to such deficiency | ||||||
25 | shall be immediately paid from other moneys received by the | ||||||
26 | Department pursuant to the Tax Acts to the Build Illinois |
| ||||||||||||||||||||||
| ||||||||||||||||||||||
1 | Fund; provided, however, that any amounts paid to the Build | |||||||||||||||||||||
2 | Illinois Fund in any fiscal year pursuant to this sentence | |||||||||||||||||||||
3 | shall be deemed to constitute payments pursuant to clause (b) | |||||||||||||||||||||
4 | of the preceding sentence and shall reduce the amount | |||||||||||||||||||||
5 | otherwise payable for such fiscal year pursuant to clause (b) | |||||||||||||||||||||
6 | of the preceding sentence. The moneys received by the | |||||||||||||||||||||
7 | Department pursuant to this Act and required to be deposited | |||||||||||||||||||||
8 | into the Build Illinois Fund are subject to the pledge, claim | |||||||||||||||||||||
9 | and charge set forth in Section 12 of the Build Illinois Bond | |||||||||||||||||||||
10 | Act. | |||||||||||||||||||||
11 | Subject to payment of amounts into the Build Illinois Fund | |||||||||||||||||||||
12 | as provided in the preceding paragraph or in any amendment | |||||||||||||||||||||
13 | thereto hereafter enacted, the following specified monthly | |||||||||||||||||||||
14 | installment of the amount requested in the certificate of the | |||||||||||||||||||||
15 | Chairman of the Metropolitan Pier and Exposition Authority | |||||||||||||||||||||
16 | provided under Section 8.25f of the State Finance Act, but not | |||||||||||||||||||||
17 | in excess of the sums designated as "Total Deposit", shall be | |||||||||||||||||||||
18 | deposited in the aggregate from collections under Section 9 of | |||||||||||||||||||||
19 | the Use Tax Act, Section 9 of the Service Use Tax Act, Section | |||||||||||||||||||||
20 | 9 of the Service Occupation Tax Act, and Section 3 of the | |||||||||||||||||||||
21 | Retailers' Occupation Tax Act into the McCormick Place | |||||||||||||||||||||
22 | Expansion Project Fund in the specified fiscal years. | |||||||||||||||||||||
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24 | Beginning July 20, 1993 and in each month of each fiscal | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
25 | year thereafter, one-eighth of the amount requested in the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
26 | certificate of the Chairman of the Metropolitan Pier and |
| |||||||
| |||||||
1 | Exposition Authority for that fiscal year, less the amount | ||||||
2 | deposited into the McCormick Place Expansion Project Fund by | ||||||
3 | the State Treasurer in the respective month under subsection | ||||||
4 | (g) of Section 13 of the Metropolitan Pier and Exposition | ||||||
5 | Authority Act, plus cumulative deficiencies in the deposits | ||||||
6 | required under this Section for previous months and years, | ||||||
7 | shall be deposited into the McCormick Place Expansion Project | ||||||
8 | Fund, until the full amount requested for the fiscal year, but | ||||||
9 | not in excess of the amount specified above as "Total | ||||||
10 | Deposit", has been deposited. | ||||||
11 | Subject to payment of amounts into the Capital Projects | ||||||
12 | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, | ||||||
13 | and the McCormick Place Expansion Project Fund pursuant to the | ||||||
14 | preceding paragraphs or in any amendments thereto hereafter | ||||||
15 | enacted, for aviation fuel sold on or after December 1, 2019, | ||||||
16 | the Department shall each month deposit into the Aviation Fuel | ||||||
17 | Sales Tax Refund Fund an amount estimated by the Department to | ||||||
18 | be required for refunds of the 80% portion of the tax on | ||||||
19 | aviation fuel under this Act. The Department shall only | ||||||
20 | deposit moneys into the Aviation Fuel Sales Tax Refund Fund | ||||||
21 | under this paragraph for so long as the revenue use | ||||||
22 | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | ||||||
23 | binding on the State. | ||||||
24 | Subject to payment of amounts into the Build Illinois Fund | ||||||
25 | and the McCormick Place Expansion Project Fund pursuant to the | ||||||
26 | preceding paragraphs or in any amendments thereto hereafter |
| |||||||
| |||||||
1 | enacted, beginning July 1, 1993 and ending on September 30, | ||||||
2 | 2013, the Department shall each month pay into the Illinois | ||||||
3 | Tax Increment Fund 0.27% of 80% of the net revenue realized for | ||||||
4 | the preceding month from the 6.25% general rate on the selling | ||||||
5 | price of tangible personal property. | ||||||
6 | Subject to payment of amounts into the Build Illinois | ||||||
7 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
8 | Tax Increment Fund, and the Energy Infrastructure Fund | ||||||
9 | pursuant to the preceding paragraphs or in any amendments to | ||||||
10 | this Section hereafter enacted, beginning on the first day of | ||||||
11 | the first calendar month to occur on or after August 26, 2014 | ||||||
12 | (the effective date of Public Act 98-1098), each month, from | ||||||
13 | the collections made under Section 9 of the Use Tax Act, | ||||||
14 | Section 9 of the Service Use Tax Act, Section 9 of the Service | ||||||
15 | Occupation Tax Act, and Section 3 of the Retailers' Occupation | ||||||
16 | Tax Act, the Department shall pay into the Tax Compliance and | ||||||
17 | Administration Fund, to be used, subject to appropriation, to | ||||||
18 | fund additional auditors and compliance personnel at the | ||||||
19 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
20 | the cash receipts collected during the preceding fiscal year | ||||||
21 | by the Audit Bureau of the Department under the Use Tax Act, | ||||||
22 | the Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
23 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
24 | and use taxes administered by the Department. | ||||||
25 | Subject to payments of amounts into the Build Illinois | ||||||
26 | Fund, the McCormick Place Expansion Project Fund, the Illinois |
| |||||||
| |||||||
1 | Tax Increment Fund, and the Tax Compliance and Administration | ||||||
2 | Fund as provided in this Section, beginning on July 1, 2018 the | ||||||
3 | Department shall pay each month into the Downstate Public | ||||||
4 | Transportation Fund the moneys required to be so paid under | ||||||
5 | Section 2-3 of the Downstate Public Transportation Act. | ||||||
6 | Subject to successful execution and delivery of a | ||||||
7 | public-private agreement between the public agency and private | ||||||
8 | entity and completion of the civic build, beginning on July 1, | ||||||
9 | 2023, of the remainder of the moneys received by the | ||||||
10 | Department under the Use Tax Act, the Service Use Tax Act, the | ||||||
11 | Service Occupation Tax Act, and this Act, the Department shall | ||||||
12 | deposit the following specified deposits in the aggregate from | ||||||
13 | collections under the Use Tax Act, the Service Use Tax Act, the | ||||||
14 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
15 | Act, as required under Section 8.25g of the State Finance Act | ||||||
16 | for distribution consistent with the Public-Private | ||||||
17 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
18 | The moneys received by the Department pursuant to this Act and | ||||||
19 | required to be deposited into the Civic and Transit | ||||||
20 | Infrastructure Fund are subject to the pledge, claim, and | ||||||
21 | charge set forth in Section 25-55 of the Public-Private | ||||||
22 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
23 | As used in this paragraph, "civic build", "private entity", | ||||||
24 | "public-private agreement", and "public agency" have the | ||||||
25 | meanings provided in Section 25-10 of the Public-Private | ||||||
26 | Partnership for Civic and Transit Infrastructure Project Act. |
| |||||||
| |||||||
1 | Fiscal Year ............................ Total Deposit | ||||||
2 | 2024 .................................... $200,000,000 | ||||||
3 | 2025 .................................... $206,000,000 | ||||||
4 | 2026 .................................... $212,200,000 | ||||||
5 | 2027 .................................... $218,500,000 | ||||||
6 | 2028 .................................... $225,100,000 | ||||||
7 | 2029 .................................... $288,700,000 | ||||||
8 | 2030 .................................... $298,900,000 | ||||||
9 | 2031 .................................... $309,300,000 | ||||||
10 | 2032 .................................... $320,100,000 | ||||||
11 | 2033 .................................... $331,200,000 | ||||||
12 | 2034 .................................... $341,200,000 | ||||||
13 | 2035 .................................... $351,400,000 | ||||||
14 | 2036 .................................... $361,900,000 | ||||||
15 | 2037 .................................... $372,800,000 | ||||||
16 | 2038 .................................... $384,000,000 | ||||||
17 | 2039 .................................... $395,500,000 | ||||||
18 | 2040 .................................... $407,400,000 | ||||||
19 | 2041 .................................... $419,600,000 | ||||||
20 | 2042 .................................... $432,200,000 | ||||||
21 | 2043 .................................... $445,100,000 | ||||||
22 | Beginning July 1, 2021 and until July 1, 2022, subject to | ||||||
23 | the payment of amounts into the State and Local Sales Tax | ||||||
24 | Reform Fund, the Build Illinois Fund, the McCormick Place | ||||||
25 | Expansion Project Fund, the Illinois Tax Increment Fund, and | ||||||
26 | the Tax Compliance and Administration Fund as provided in this |
| |||||||
| |||||||
1 | Section, the Department shall pay each month into the Road | ||||||
2 | Fund the amount estimated to represent 16% of the net revenue | ||||||
3 | realized from the taxes imposed on motor fuel and gasohol. | ||||||
4 | Beginning July 1, 2022 and until July 1, 2023, 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 32% of the net revenue | ||||||
11 | realized from the taxes imposed on motor fuel and gasohol. | ||||||
12 | Beginning July 1, 2023 and until July 1, 2024, subject to the | ||||||
13 | payment of amounts into the State and Local Sales Tax Reform | ||||||
14 | Fund, the Build Illinois Fund, the McCormick Place Expansion | ||||||
15 | Project Fund, the Illinois Tax Increment Fund, and the Tax | ||||||
16 | Compliance and Administration Fund as provided in this | ||||||
17 | Section, the Department shall pay each month into the Road | ||||||
18 | Fund the amount estimated to represent 48% of the net revenue | ||||||
19 | realized from the taxes imposed on motor fuel and gasohol. | ||||||
20 | Beginning July 1, 2024 and until July 1, 2025, subject to the | ||||||
21 | payment of amounts into the State and Local Sales Tax Reform | ||||||
22 | Fund, the Build Illinois Fund, the McCormick Place Expansion | ||||||
23 | Project Fund, the Illinois Tax Increment Fund, and the Tax | ||||||
24 | Compliance and Administration Fund as provided in this | ||||||
25 | Section, the Department shall pay each month into the Road | ||||||
26 | Fund the amount estimated to represent 64% of the net revenue |
| |||||||
| |||||||
1 | realized from the taxes imposed on motor fuel and gasohol. | ||||||
2 | Beginning on July 1, 2025, subject to the payment of amounts | ||||||
3 | into the State and Local Sales Tax Reform Fund, the Build | ||||||
4 | Illinois Fund, the McCormick Place Expansion Project Fund, the | ||||||
5 | Illinois Tax Increment Fund, and the Tax Compliance and | ||||||
6 | Administration Fund as provided in this Section, the | ||||||
7 | Department shall pay each month into the Road Fund the amount | ||||||
8 | estimated to represent 80% of the net revenue realized from | ||||||
9 | the taxes imposed on motor fuel and gasohol. As used in this | ||||||
10 | paragraph "motor fuel" has the meaning given to that term in | ||||||
11 | Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the | ||||||
12 | meaning given to that term in Section 3-40 of this Act. | ||||||
13 | Of the remainder of the moneys received by the Department | ||||||
14 | pursuant to this Act, 75% thereof shall be paid into the State | ||||||
15 | Treasury and 25% shall be reserved in a special account and | ||||||
16 | used only for the transfer to the Common School Fund as part of | ||||||
17 | the monthly transfer from the General Revenue Fund in | ||||||
18 | accordance with Section 8a of the State Finance Act. | ||||||
19 | As soon as possible after the first day of each month, upon | ||||||
20 | certification of the Department of Revenue, the Comptroller | ||||||
21 | shall order transferred and the Treasurer shall transfer from | ||||||
22 | the General Revenue Fund to the Motor Fuel Tax Fund an amount | ||||||
23 | equal to 1.7% of 80% of the net revenue realized under this Act | ||||||
24 | for the second preceding month. Beginning April 1, 2000, this | ||||||
25 | transfer is no longer required and shall not be made. | ||||||
26 | Net revenue realized for a month shall be the revenue |
| |||||||
| |||||||
1 | collected by the State pursuant to this Act, less the amount | ||||||
2 | paid out during that month as refunds to taxpayers for | ||||||
3 | overpayment of liability. | ||||||
4 | For greater simplicity of administration, manufacturers, | ||||||
5 | importers and wholesalers whose products are sold at retail in | ||||||
6 | Illinois by numerous retailers, and who wish to do so, may | ||||||
7 | assume the responsibility for accounting and paying to the | ||||||
8 | Department all tax accruing under this Act with respect to | ||||||
9 | such sales, if the retailers who are affected do not make | ||||||
10 | written objection to the Department to this arrangement. | ||||||
11 | (Source: P.A. 102-700, Article 60, Section 60-15, eff. | ||||||
12 | 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22; | ||||||
13 | 102-1019, eff. 1-1-23; 103-154, eff. 6-30-23; 103-363, eff. | ||||||
14 | 7-28-23; 103-592, Article 75, Section 75-5, eff. 1-1-25; | ||||||
15 | 103-592, Article 110, Section 110-5, eff. 6-7-24; revised | ||||||
16 | 11-26-24.) | ||||||
17 | Section 15. The Retailers' Occupation Tax Act is amended | ||||||
18 | by changing Sections 2-8, 2-10 and 3 as follows: | ||||||
19 | (35 ILCS 120/2-8) | ||||||
20 | Sec. 2-8. Sales tax holiday items. | ||||||
21 | (a) Any tangible personal property described in this | ||||||
22 | subsection is a sales tax holiday item and qualifies for the | ||||||
23 | 1.25% reduced rate of tax for the sales tax holiday period | ||||||
24 | period set forth in Section 2-10 of this Act (hereinafter |
| |||||||
| |||||||
1 | referred to as the Sales Tax Holiday Period) . The reduced rate | ||||||
2 | on these items shall be administered under the provisions of | ||||||
3 | subsection (b) of this Section. The following items are | ||||||
4 | subject to the reduced rate: | ||||||
5 | (1) Clothing items that each have a retail selling | ||||||
6 | price of less than $125. | ||||||
7 | "Clothing" means, unless otherwise specified in this | ||||||
8 | Section, all human wearing apparel suitable for general | ||||||
9 | use. "Clothing" does not include clothing accessories, | ||||||
10 | protective equipment, or sport or recreational equipment. | ||||||
11 | "Clothing" includes, but is not limited to: household and | ||||||
12 | shop aprons; athletic supporters; bathing suits and caps; | ||||||
13 | belts and suspenders; boots; coats and jackets; ear muffs; | ||||||
14 | footlets; gloves and mittens for general use; hats and | ||||||
15 | caps; hosiery; insoles for shoes; lab coats; neckties; | ||||||
16 | overshoes; pantyhose; rainwear; rubber pants; sandals; | ||||||
17 | scarves; shoes and shoelaces; slippers; sneakers; socks | ||||||
18 | and stockings; steel-toed shoes; underwear; and school | ||||||
19 | uniforms. | ||||||
20 | "Clothing accessories" means, but is not limited to: | ||||||
21 | briefcases; cosmetics; hair notions, including, but not | ||||||
22 | limited to barrettes, hair bows, and hair nets; handbags; | ||||||
23 | handkerchiefs; jewelry; non-prescription sunglasses; | ||||||
24 | umbrellas; wallets; watches; and wigs and hair pieces. | ||||||
25 | "Protective equipment" means, but is not limited to: | ||||||
26 | breathing masks; clean room apparel and equipment; ear and |
| |||||||
| |||||||
1 | hearing protectors; face shields; hard hats; helmets; | ||||||
2 | paint or dust respirators; protective gloves; safety | ||||||
3 | glasses and goggles; safety belts; tool belts; and | ||||||
4 | welder's gloves and masks. | ||||||
5 | "Sport or recreational equipment" means, but is not | ||||||
6 | limited to: ballet and tap shoes; cleated or spiked | ||||||
7 | athletic shoes; gloves, including, but not limited to, | ||||||
8 | baseball, bowling, boxing, hockey, and golf gloves; | ||||||
9 | goggles; hand and elbow guards; life preservers and vests; | ||||||
10 | mouth guards; roller and ice skates; shin guards; shoulder | ||||||
11 | pads; ski boots; waders; and wetsuits and fins. | ||||||
12 | (2) School supplies. "School supplies" means, unless | ||||||
13 | otherwise specified in this Section, items used by a | ||||||
14 | student in a course of study. The purchase of school | ||||||
15 | supplies for use by persons other than students for use in | ||||||
16 | a course of study are not eligible for the reduced rate of | ||||||
17 | tax. "School supplies" do not include school art supplies; | ||||||
18 | school instructional materials; cameras; film and memory | ||||||
19 | cards; videocameras, tapes, and videotapes; computers; | ||||||
20 | cell phones; Personal Digital Assistants (PDAs); handheld | ||||||
21 | electronic schedulers; and school computer supplies. | ||||||
22 | "School supplies" includes, but is not limited to: | ||||||
23 | binders; book bags; calculators; cellophane tape; | ||||||
24 | blackboard chalk; compasses; composition books; crayons; | ||||||
25 | erasers; expandable, pocket, plastic, and manila folders; | ||||||
26 | glue, paste, and paste sticks; highlighters; index cards; |
| |||||||
| |||||||
1 | index card boxes; legal pads; lunch boxes; markers; | ||||||
2 | notebooks; paper, including loose leaf ruled notebook | ||||||
3 | paper, copy paper, graph paper, tracing paper, manila | ||||||
4 | paper, colored paper, poster board, and construction | ||||||
5 | paper; pencils; pencil leads; pens; ink and ink refills | ||||||
6 | for pens; pencil boxes and other school supply boxes; | ||||||
7 | pencil sharpeners; protractors; rulers; scissors; and | ||||||
8 | writing tablets. | ||||||
9 | "School art supply" means an item commonly used by a | ||||||
10 | student in a course of study for artwork and includes only | ||||||
11 | the following items: clay and glazes; acrylic, tempera, | ||||||
12 | and oil paint; paintbrushes for artwork; sketch and | ||||||
13 | drawing pads; and watercolors. | ||||||
14 | "School instructional material" means written material | ||||||
15 | commonly used by a student in a course of study as a | ||||||
16 | reference and to learn the subject being taught and | ||||||
17 | includes only the following items: reference books; | ||||||
18 | reference maps and globes; textbooks; and workbooks. | ||||||
19 | "School computer supply" means an item commonly used | ||||||
20 | by a student in a course of study in which a computer is | ||||||
21 | used and applies only to the following items: flashdrives | ||||||
22 | and other computer data storage devices; data storage | ||||||
23 | media, such as diskettes and compact disks; boxes and | ||||||
24 | cases for disk storage; external ports or drives; computer | ||||||
25 | cases; computer cables; computer printers; and printer | ||||||
26 | cartridges, toner, and ink. |
| |||||||
| |||||||
1 | (b) Administration. Notwithstanding any other provision of | ||||||
2 | this Act, the reduced rate of tax under Section 3-10 of this | ||||||
3 | Act for clothing and school supplies shall be administered by | ||||||
4 | the Department under the provisions of this subsection (b). | ||||||
5 | (1) Bundled sales. Items that qualify for the reduced | ||||||
6 | rate of tax that are bundled together with items that do | ||||||
7 | not qualify for the reduced rate of tax and that are sold | ||||||
8 | for one itemized price will be subject to the reduced rate | ||||||
9 | of tax only if the value of the items that qualify for the | ||||||
10 | reduced rate of tax exceeds the value of the items that do | ||||||
11 | not qualify for the reduced rate of tax. | ||||||
12 | (2) Coupons and discounts. An unreimbursed discount by | ||||||
13 | the seller reduces the sales price of the property so that | ||||||
14 | the discounted sales price determines whether the sales | ||||||
15 | price is within a sales tax holiday price threshold. A | ||||||
16 | coupon or other reduction in the sales price is treated as | ||||||
17 | a discount if the seller is not reimbursed for the coupon | ||||||
18 | or reduction amount by a third party. | ||||||
19 | (3) Splitting of items normally sold together. | ||||||
20 | Articles that are normally sold as a single unit must | ||||||
21 | continue to be sold in that manner. Such articles cannot | ||||||
22 | be priced separately and sold as individual items in order | ||||||
23 | to obtain the reduced rate of tax. For example, a pair of | ||||||
24 | shoes cannot have each shoe sold separately so that the | ||||||
25 | sales price of each shoe is within a sales tax holiday | ||||||
26 | price threshold. |
| |||||||
| |||||||
1 | (4) Rain checks. A rain check is a procedure that | ||||||
2 | allows a customer to purchase an item at a certain price at | ||||||
3 | a later time because the particular item was out of stock. | ||||||
4 | Eligible property that customers purchase during the sales | ||||||
5 | tax holiday period Sales Tax Holiday Period with the use | ||||||
6 | of a rain check will qualify for the reduced rate of tax | ||||||
7 | regardless of when the rain check was issued. Issuance of | ||||||
8 | a rain check during the sales tax holiday period Sales Tax | ||||||
9 | Holiday Period will not qualify eligible property for the | ||||||
10 | reduced rate of tax if the property is actually purchased | ||||||
11 | after the sales tax holiday period Sales Tax Holiday | ||||||
12 | Period . | ||||||
13 | (5) Exchanges. The procedure for an exchange in | ||||||
14 | regards to a sales tax holiday is as follows: | ||||||
15 | (A) If a customer purchases an item of eligible | ||||||
16 | property during the sales tax holiday period Sales Tax | ||||||
17 | Holiday Period , but later exchanges the item for a | ||||||
18 | similar eligible item, even if a different size, | ||||||
19 | different color, or other feature, no additional tax | ||||||
20 | is due even if the exchange is made after the sales tax | ||||||
21 | holiday period Sales Tax Holiday Period . | ||||||
22 | (B) If a customer purchases an item of eligible | ||||||
23 | property during the sales tax holiday period Sales Tax | ||||||
24 | Holiday Period , but after the sales tax holiday period | ||||||
25 | Sales Tax Holiday Period has ended, the customer | ||||||
26 | returns the item and receives credit on the purchase |
| |||||||
| |||||||
1 | of a different item, the 6.25% general merchandise | ||||||
2 | sales tax rate is due on the sale of the newly | ||||||
3 | purchased item. | ||||||
4 | (C) If a customer purchases an item of eligible | ||||||
5 | property before the sales tax holiday period Sales Tax | ||||||
6 | Holiday Period , but during the sales tax holiday | ||||||
7 | period Sales Tax Holiday Period the customer returns | ||||||
8 | the item and receives credit on the purchase of a | ||||||
9 | different item of eligible property, the reduced rate | ||||||
10 | of tax is due on the sale of the new item if the new | ||||||
11 | item is purchased during the sales tax holiday period | ||||||
12 | Sales Tax Holiday Period . | ||||||
13 | (6) (Blank). | ||||||
14 | (7) Order date and back orders. For the purpose of a | ||||||
15 | sales tax holiday, eligible property qualifies for the | ||||||
16 | reduced rate of tax if: (i) the item is both delivered to | ||||||
17 | and paid for by the customer during the sales tax holiday | ||||||
18 | period Sales Tax Holiday Period or (ii) the customer | ||||||
19 | orders and pays for the item and the seller accepts the | ||||||
20 | order during the sales tax holiday period Sales Tax | ||||||
21 | Holiday Period for immediate shipment, even if delivery is | ||||||
22 | made after the sales tax holiday period Sales Tax Holiday | ||||||
23 | Period . The seller accepts an order when the seller has | ||||||
24 | taken action to fill the order for immediate shipment. | ||||||
25 | Actions to fill an order include placement of an "in date" | ||||||
26 | stamp on an order or assignment of an "order number" to an |
| |||||||
| |||||||
1 | order within the sales tax holiday period Sales Tax | ||||||
2 | Holiday Period . An order is for immediate shipment when | ||||||
3 | the customer does not request delayed shipment. An order | ||||||
4 | is for immediate shipment notwithstanding that the | ||||||
5 | shipment may be delayed because of a backlog of orders or | ||||||
6 | because stock is currently unavailable to, or on back | ||||||
7 | order by, the seller. | ||||||
8 | (8) Returns. For a 60-day period immediately after the | ||||||
9 | sales tax holiday period Sales Tax Holiday Period , if a | ||||||
10 | customer returns an item that would qualify for the | ||||||
11 | reduced rate of tax, credit for or refund of sales tax | ||||||
12 | shall be given only at the reduced rate unless the | ||||||
13 | customer provides a receipt or invoice that shows tax was | ||||||
14 | paid at the 6.25% general merchandise rate, or the seller | ||||||
15 | has sufficient documentation to show that tax was paid at | ||||||
16 | the 6.25% general merchandise rate on the specific item. | ||||||
17 | This 60-day period is set solely for the purpose of | ||||||
18 | designating a time period during which the customer must | ||||||
19 | provide documentation that shows that the appropriate | ||||||
20 | sales tax rate was paid on returned merchandise. The | ||||||
21 | 60-day period is not intended to change a seller's policy | ||||||
22 | on the time period during which the seller will accept | ||||||
23 | returns. | ||||||
24 | (b-5) As used in this Section, "sales tax holiday period" | ||||||
25 | means: | ||||||
26 | (1) from August 6, 2010 through August 15, 2010; |
| |||||||
| |||||||
1 | (2) from August 5, 2022 through August 14, 2022; and | ||||||
2 | (3) from August 2, 2025 through August 11, 2025. | ||||||
3 | (c) The Department may implement the provisions of this | ||||||
4 | Section through the use of emergency rules, along with | ||||||
5 | permanent rules filed concurrently with such emergency rules, | ||||||
6 | in accordance with the provisions of Section 5-45 of the | ||||||
7 | Illinois Administrative Procedure Act. For purposes of the | ||||||
8 | Illinois Administrative Procedure Act, the adoption of rules | ||||||
9 | to implement the provisions of this Section shall be deemed an | ||||||
10 | emergency and necessary for the public interest, safety, and | ||||||
11 | welfare. | ||||||
12 | (Source: P.A. 102-700, eff. 4-19-22.) | ||||||
13 | (35 ILCS 120/2-10) | ||||||
14 | Sec. 2-10. Rate of tax. Unless otherwise provided in this | ||||||
15 | Section, the tax imposed by this Act is at the rate of 6.25% of | ||||||
16 | gross receipts from sales, which, on and after January 1, | ||||||
17 | 2025, includes leases, of tangible personal property made in | ||||||
18 | the course of business. | ||||||
19 | Beginning on July 1, 2000 and through December 31, 2000, | ||||||
20 | with respect to motor fuel, as defined in Section 1.1 of the | ||||||
21 | Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of | ||||||
22 | the Use Tax Act, the tax is imposed at the rate of 1.25%. | ||||||
23 | During the sales tax holiday period, as defined in Section | ||||||
24 | 2-8 Beginning on August 6, 2010 through August 15, 2010, and | ||||||
25 | beginning again on August 5, 2022 through August 14, 2022, |
| |||||||
| |||||||
1 | with respect to sales tax holiday items described as defined | ||||||
2 | in Section 2-8 of this Act , the tax is imposed at the rate of | ||||||
3 | 1.25%. | ||||||
4 | Within 14 days after July 1, 2000 (the effective date of | ||||||
5 | Public Act 91-872), each retailer of motor fuel and gasohol | ||||||
6 | shall cause the following notice to be posted in a prominently | ||||||
7 | visible place on each retail dispensing device that is used to | ||||||
8 | dispense motor fuel or gasohol in the State of Illinois: "As of | ||||||
9 | July 1, 2000, the State of Illinois has eliminated the State's | ||||||
10 | share of sales tax on motor fuel and gasohol through December | ||||||
11 | 31, 2000. The price on this pump should reflect the | ||||||
12 | elimination of the tax." The notice shall be printed in bold | ||||||
13 | print on a sign that is no smaller than 4 inches by 8 inches. | ||||||
14 | The sign shall be clearly visible to customers. Any retailer | ||||||
15 | who fails to post or maintain a required sign through December | ||||||
16 | 31, 2000 is guilty of a petty offense for which the fine shall | ||||||
17 | be $500 per day per each retail premises where a violation | ||||||
18 | occurs. | ||||||
19 | With respect to gasohol, as defined in the Use Tax Act, the | ||||||
20 | tax imposed by this Act applies to (i) 70% of the proceeds of | ||||||
21 | sales made on or after January 1, 1990, and before July 1, | ||||||
22 | 2003, (ii) 80% of the proceeds of sales made on or after July | ||||||
23 | 1, 2003 and on or before July 1, 2017, (iii) 100% of the | ||||||
24 | proceeds of sales made after July 1, 2017 and prior to January | ||||||
25 | 1, 2024, (iv) 90% of the proceeds of sales made on or after | ||||||
26 | January 1, 2024 and on or before December 31, 2028, and (v) |
| |||||||
| |||||||
1 | 100% of the proceeds of sales made after December 31, 2028. If, | ||||||
2 | at any time, however, the tax under this Act on sales of | ||||||
3 | gasohol, as defined in the Use Tax Act, is imposed at the rate | ||||||
4 | of 1.25%, then the tax imposed by this Act applies to 100% of | ||||||
5 | the proceeds of sales of gasohol made during that time. | ||||||
6 | With respect to mid-range ethanol blends, as defined in | ||||||
7 | Section 3-44.3 of the Use Tax Act, the tax imposed by this Act | ||||||
8 | applies to (i) 80% of the proceeds of sales made on or after | ||||||
9 | January 1, 2024 and on or before December 31, 2028 and (ii) | ||||||
10 | 100% of the proceeds of sales made after December 31, 2028. If, | ||||||
11 | at any time, however, the tax under this Act on sales of | ||||||
12 | mid-range ethanol blends is imposed at the rate of 1.25%, then | ||||||
13 | the tax imposed by this Act applies to 100% of the proceeds of | ||||||
14 | sales of mid-range ethanol blends made during that time. | ||||||
15 | With respect to majority blended ethanol fuel, as defined | ||||||
16 | in the Use Tax Act, the tax imposed by this Act does not apply | ||||||
17 | to the proceeds of sales made on or after July 1, 2003 and on | ||||||
18 | or before December 31, 2028 but applies to 100% of the proceeds | ||||||
19 | of sales made thereafter. | ||||||
20 | With respect to biodiesel blends, as defined in the Use | ||||||
21 | Tax Act, with no less than 1% and no more than 10% biodiesel, | ||||||
22 | the tax imposed by this Act applies to (i) 80% of the proceeds | ||||||
23 | of sales made on or after July 1, 2003 and on or before | ||||||
24 | December 31, 2018 and (ii) 100% of the proceeds of sales made | ||||||
25 | after December 31, 2018 and before January 1, 2024. On and | ||||||
26 | after January 1, 2024 and on or before December 31, 2030, the |
| |||||||
| |||||||
1 | taxation of biodiesel, renewable diesel, and biodiesel blends | ||||||
2 | shall be as provided in Section 3-5.1 of the Use Tax Act. If, | ||||||
3 | at any time, however, the tax under this Act on sales of | ||||||
4 | biodiesel blends, as defined in the Use Tax Act, with no less | ||||||
5 | than 1% and no more than 10% biodiesel is imposed at the rate | ||||||
6 | of 1.25%, then the tax imposed by this Act applies to 100% of | ||||||
7 | the proceeds of sales of biodiesel blends with no less than 1% | ||||||
8 | and no more than 10% biodiesel made during that time. | ||||||
9 | With respect to biodiesel, as defined in the Use Tax Act, | ||||||
10 | and biodiesel blends, as defined in the Use Tax Act, with more | ||||||
11 | than 10% but no more than 99% biodiesel, the tax imposed by | ||||||
12 | this Act does not apply to the proceeds of sales made on or | ||||||
13 | after July 1, 2003 and on or before December 31, 2023. On and | ||||||
14 | after January 1, 2024 and on or before December 31, 2030, the | ||||||
15 | taxation of biodiesel, renewable diesel, and biodiesel blends | ||||||
16 | shall be as provided in Section 3-5.1 of the Use Tax Act. | ||||||
17 | Until July 1, 2022 and from July 1, 2023 through December | ||||||
18 | 31, 2025, with respect to food for human consumption that is to | ||||||
19 | be consumed off the premises where it is sold (other than | ||||||
20 | alcoholic beverages, food consisting of or infused with adult | ||||||
21 | use cannabis, soft drinks, and food that has been prepared for | ||||||
22 | immediate consumption), the tax is imposed at the rate of 1%. | ||||||
23 | Beginning July 1, 2022 and until July 1, 2023, with respect to | ||||||
24 | food for human consumption that is to be consumed off the | ||||||
25 | premises where it is sold (other than alcoholic beverages, | ||||||
26 | food consisting of or infused with adult use cannabis, soft |
| |||||||
| |||||||
1 | drinks, and food that has been prepared for immediate | ||||||
2 | consumption), the tax is imposed at the rate of 0%. On and | ||||||
3 | after January 1, 2026, food for human consumption that is to be | ||||||
4 | consumed off the premises where it is sold (other than | ||||||
5 | alcoholic beverages, food consisting of or infused with adult | ||||||
6 | use cannabis, soft drinks, candy, and food that has been | ||||||
7 | prepared for immediate consumption) is exempt from the tax | ||||||
8 | imposed by this Act. | ||||||
9 | With respect to prescription and nonprescription | ||||||
10 | medicines, drugs, medical appliances, products classified as | ||||||
11 | Class III medical devices by the United States Food and Drug | ||||||
12 | Administration that are used for cancer treatment pursuant to | ||||||
13 | a prescription, as well as any accessories and components | ||||||
14 | related to those devices, modifications to a motor vehicle for | ||||||
15 | the purpose of rendering it usable by a person with a | ||||||
16 | disability, and insulin, blood sugar testing materials, | ||||||
17 | syringes, and needles used by human diabetics, the tax is | ||||||
18 | imposed at the rate of 1%. For the purposes of this Section, | ||||||
19 | until September 1, 2009: the term "soft drinks" means any | ||||||
20 | complete, finished, ready-to-use, non-alcoholic drink, whether | ||||||
21 | carbonated or not, including, but not limited to, soda water, | ||||||
22 | cola, fruit juice, vegetable juice, carbonated water, and all | ||||||
23 | other preparations commonly known as soft drinks of whatever | ||||||
24 | kind or description that are contained in any closed or sealed | ||||||
25 | bottle, can, carton, or container, regardless of size; but | ||||||
26 | "soft drinks" does not include coffee, tea, non-carbonated |
| |||||||
| |||||||
1 | water, infant formula, milk or milk products as defined in the | ||||||
2 | Grade A Pasteurized Milk and Milk Products Act, or drinks | ||||||
3 | containing 50% or more natural fruit or vegetable juice. | ||||||
4 | Notwithstanding any other provisions of this Act, | ||||||
5 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
6 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
7 | drinks" does not include beverages that contain milk or milk | ||||||
8 | products, soy, rice or similar milk substitutes, or greater | ||||||
9 | than 50% of vegetable or fruit juice by volume. | ||||||
10 | Until August 1, 2009, and notwithstanding any other | ||||||
11 | provisions of this Act, "food for human consumption that is to | ||||||
12 | be consumed off the premises where it is sold" includes all | ||||||
13 | food sold through a vending machine, except soft drinks and | ||||||
14 | food products that are dispensed hot from a vending machine, | ||||||
15 | regardless of the location of the vending machine. Beginning | ||||||
16 | August 1, 2009, and notwithstanding any other provisions of | ||||||
17 | this Act, "food for human consumption that is to be consumed | ||||||
18 | off the premises where it is sold" includes all food sold | ||||||
19 | through a vending machine, except soft drinks, candy, and food | ||||||
20 | products that are dispensed hot from a vending machine, | ||||||
21 | regardless of the location of the vending machine. | ||||||
22 | Notwithstanding any other provisions of this Act, | ||||||
23 | beginning September 1, 2009, "food for human consumption that | ||||||
24 | is to be consumed off the premises where it is sold" does not | ||||||
25 | include candy. For purposes of this Section, "candy" means a | ||||||
26 | preparation of sugar, honey, or other natural or artificial |
| |||||||
| |||||||
1 | sweeteners in combination with chocolate, fruits, nuts or | ||||||
2 | other ingredients or flavorings in the form of bars, drops, or | ||||||
3 | pieces. "Candy" does not include any preparation that contains | ||||||
4 | flour or requires refrigeration. | ||||||
5 | Notwithstanding any other provisions of this Act, | ||||||
6 | beginning September 1, 2009, "nonprescription medicines and | ||||||
7 | drugs" does not include grooming and hygiene products. For | ||||||
8 | purposes of this Section, "grooming and hygiene products" | ||||||
9 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
10 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
11 | lotions and screens, unless those products are available by | ||||||
12 | prescription only, regardless of whether the products meet the | ||||||
13 | definition of "over-the-counter-drugs". For the purposes of | ||||||
14 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
15 | use that contains a label that identifies the product as a drug | ||||||
16 | as required by 21 CFR 201.66. The "over-the-counter-drug" | ||||||
17 | label includes: | ||||||
18 | (A) a "Drug Facts" panel; or | ||||||
19 | (B) a statement of the "active ingredient(s)" with a | ||||||
20 | list of those ingredients contained in the compound, | ||||||
21 | substance or preparation. | ||||||
22 | Beginning on January 1, 2014 (the effective date of Public | ||||||
23 | Act 98-122), "prescription and nonprescription medicines and | ||||||
24 | drugs" includes medical cannabis purchased from a registered | ||||||
25 | dispensing organization under the Compassionate Use of Medical | ||||||
26 | Cannabis Program Act. |
| |||||||
| |||||||
1 | As used in this Section, "adult use cannabis" means | ||||||
2 | cannabis subject to tax under the Cannabis Cultivation | ||||||
3 | Privilege Tax Law and the Cannabis Purchaser Excise Tax Law | ||||||
4 | and does not include cannabis subject to tax under the | ||||||
5 | Compassionate Use of Medical Cannabis Program Act. | ||||||
6 | (Source: P.A. 102-4, eff. 4-27-21; 102-700, Article 20, | ||||||
7 | Section 20-20, eff. 4-19-22; 102-700, Article 60, Section | ||||||
8 | 60-30, eff. 4-19-22; 102-700, Article 65, Section 65-10, eff. | ||||||
9 | 4-19-22; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-592, | ||||||
10 | eff. 1-1-25; 103-781, eff. 8-5-24; revised 11-26-24.) | ||||||
11 | (35 ILCS 120/3) | ||||||
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, which, on and after January 1, | ||||||
15 | 2025, includes leasing, tangible personal property at retail | ||||||
16 | in this State during the preceding calendar month shall file a | ||||||
17 | return with the Department, stating: | ||||||
18 | 1. The name of the seller; | ||||||
19 | 2. His residence address and the address of his | ||||||
20 | principal place of business and the address of the | ||||||
21 | principal place of business (if that is a different | ||||||
22 | address) from which he engages in the business of selling | ||||||
23 | tangible personal property at retail in this State; | ||||||
24 | 3. Total amount of receipts received by him during the | ||||||
25 | preceding calendar month or quarter, as the case may be, |
| |||||||
| |||||||
1 | from sales of tangible personal property, and from | ||||||
2 | services furnished, by him during such preceding calendar | ||||||
3 | month or quarter; | ||||||
4 | 4. Total amount received by him during the preceding | ||||||
5 | calendar month or quarter on charge and time sales of | ||||||
6 | tangible personal property, and from services furnished, | ||||||
7 | by him prior to the month or quarter for which the return | ||||||
8 | is filed; | ||||||
9 | 5. Deductions allowed by law; | ||||||
10 | 6. Gross receipts which were received by him during | ||||||
11 | the preceding calendar month or quarter and upon the basis | ||||||
12 | of which the tax is imposed, including gross receipts on | ||||||
13 | 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, | ||||||
16 | soft drinks, and food that has been prepared for immediate | ||||||
17 | consumption) which were received during the preceding | ||||||
18 | calendar month or quarter and upon which tax would have | ||||||
19 | been due but for the 0% rate imposed under Public Act | ||||||
20 | 102-700; | ||||||
21 | 7. The amount of credit provided in Section 2d of this | ||||||
22 | Act; | ||||||
23 | 8. The amount of tax due, including the amount of tax | ||||||
24 | that would have been due on food for human consumption | ||||||
25 | that is to be consumed off the premises where it is sold | ||||||
26 | (other than alcoholic beverages, food consisting of or |
| |||||||
| |||||||
1 | infused with adult use cannabis, soft drinks, and food | ||||||
2 | that has been prepared for immediate consumption) but for | ||||||
3 | the 0% rate imposed under Public Act 102-700; | ||||||
4 | 9. The signature of the taxpayer; and | ||||||
5 | 10. Such other reasonable information as the | ||||||
6 | Department may require. | ||||||
7 | In the case of leases, except as otherwise provided in | ||||||
8 | this Act, the lessor must remit for each tax return period only | ||||||
9 | the tax applicable to that part of the selling price actually | ||||||
10 | received during such tax return period. | ||||||
11 | On and after January 1, 2018, except for returns required | ||||||
12 | to be filed prior to January 1, 2023 for motor vehicles, | ||||||
13 | watercraft, aircraft, and trailers that are required to be | ||||||
14 | registered with an agency of this State, with respect to | ||||||
15 | retailers whose annual gross receipts average $20,000 or more, | ||||||
16 | all returns required to be filed pursuant to this Act shall be | ||||||
17 | filed electronically. On and after January 1, 2023, with | ||||||
18 | respect to retailers whose annual gross receipts average | ||||||
19 | $20,000 or more, all returns required to be filed pursuant to | ||||||
20 | this Act, including, but not limited to, returns for motor | ||||||
21 | vehicles, watercraft, aircraft, and trailers that are required | ||||||
22 | to be registered with an agency of this State, shall be filed | ||||||
23 | electronically. Retailers who demonstrate that they do not | ||||||
24 | have access to the Internet or demonstrate hardship in filing | ||||||
25 | electronically may petition the Department to waive the | ||||||
26 | electronic filing requirement. |
| |||||||
| |||||||
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 | Each return shall be accompanied by the statement of | ||||||
6 | prepaid tax issued pursuant to Section 2e for which credit is | ||||||
7 | claimed. | ||||||
8 | Prior to October 1, 2003 and on and after September 1, | ||||||
9 | 2004, a retailer may accept a Manufacturer's Purchase Credit | ||||||
10 | certification from a purchaser in satisfaction of Use Tax as | ||||||
11 | provided in Section 3-85 of the Use Tax Act if the purchaser | ||||||
12 | provides the appropriate documentation as required by Section | ||||||
13 | 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit | ||||||
14 | certification, accepted by a retailer prior to October 1, 2003 | ||||||
15 | and on and after September 1, 2004 as provided in Section 3-85 | ||||||
16 | of the Use Tax Act, may be used by that retailer to satisfy | ||||||
17 | Retailers' Occupation Tax liability in the amount claimed in | ||||||
18 | the certification, not to exceed 6.25% of the receipts subject | ||||||
19 | to 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 |
| |||||||
| |||||||
1 | liability imposed under this Act, including any audit | ||||||
2 | liability. | ||||||
3 | Beginning on July 1, 2023 and through December 31, 2032, a | ||||||
4 | retailer may accept a Sustainable Aviation Fuel Purchase | ||||||
5 | Credit certification from an air common carrier-purchaser in | ||||||
6 | satisfaction of Use Tax on aviation fuel as provided in | ||||||
7 | Section 3-87 of the Use Tax Act if the purchaser provides the | ||||||
8 | appropriate documentation as required by Section 3-87 of the | ||||||
9 | Use Tax Act. A Sustainable Aviation Fuel Purchase Credit | ||||||
10 | certification accepted by a retailer in accordance with this | ||||||
11 | paragraph may be used by that retailer to satisfy Retailers' | ||||||
12 | Occupation Tax liability (but not in satisfaction of penalty | ||||||
13 | or interest) in the amount claimed in the certification, not | ||||||
14 | to exceed 6.25% of the receipts subject to tax from a sale of | ||||||
15 | aviation fuel. In addition, for a sale of aviation fuel to | ||||||
16 | qualify to earn the Sustainable Aviation Fuel Purchase Credit, | ||||||
17 | retailers must retain in their books and records a | ||||||
18 | certification from the producer of the aviation fuel that the | ||||||
19 | aviation fuel sold by the retailer and for which a sustainable | ||||||
20 | aviation fuel purchase credit was earned meets the definition | ||||||
21 | of sustainable aviation fuel under Section 3-87 of the Use Tax | ||||||
22 | Act. The documentation must include detail sufficient for the | ||||||
23 | Department to determine the number of gallons of sustainable | ||||||
24 | aviation fuel sold. | ||||||
25 | The Department may require returns to be filed on a | ||||||
26 | quarterly basis. If so required, a return for each calendar |
| |||||||
| |||||||
1 | quarter shall be filed on or before the twentieth day of the | ||||||
2 | calendar month following the end of such calendar quarter. The | ||||||
3 | taxpayer shall also file a return with the Department for each | ||||||
4 | of the first 2 months of each calendar quarter, on or before | ||||||
5 | the twentieth day of the following calendar month, stating: | ||||||
6 | 1. The name of the seller; | ||||||
7 | 2. The address of the principal place of business from | ||||||
8 | which he engages in the business of selling tangible | ||||||
9 | personal property at retail in this State; | ||||||
10 | 3. The total amount of taxable receipts received by | ||||||
11 | him during the preceding calendar month from sales of | ||||||
12 | tangible personal property by him during such preceding | ||||||
13 | calendar month, including receipts from charge and time | ||||||
14 | sales, but less all deductions allowed by law; | ||||||
15 | 4. The amount of credit provided in Section 2d of this | ||||||
16 | Act; | ||||||
17 | 5. The amount of tax due; and | ||||||
18 | 6. Such other reasonable information as the Department | ||||||
19 | may require. | ||||||
20 | Every person engaged in the business of selling aviation | ||||||
21 | fuel at retail in this State during the preceding calendar | ||||||
22 | month shall, instead of reporting and paying tax as otherwise | ||||||
23 | required by this Section, report and pay such tax on a separate | ||||||
24 | aviation fuel tax return. The requirements related to the | ||||||
25 | return shall be as otherwise provided in this Section. | ||||||
26 | Notwithstanding any other provisions of this Act to the |
| |||||||
| |||||||
1 | contrary, retailers selling aviation fuel shall file all | ||||||
2 | aviation fuel tax returns and shall make all aviation fuel tax | ||||||
3 | payments by electronic means in the manner and form required | ||||||
4 | by the Department. For purposes of this Section, "aviation | ||||||
5 | fuel" means jet fuel and aviation gasoline. | ||||||
6 | Beginning on October 1, 2003, any person who is not a | ||||||
7 | licensed distributor, importing distributor, or manufacturer, | ||||||
8 | as defined in the Liquor Control Act of 1934, but is engaged in | ||||||
9 | the business of selling, at retail, alcoholic liquor shall | ||||||
10 | file a statement with the Department of Revenue, in a format | ||||||
11 | and at a time prescribed by the Department, showing the total | ||||||
12 | amount paid for alcoholic liquor purchased during the | ||||||
13 | preceding month and such other information as is reasonably | ||||||
14 | required by the Department. The Department may adopt rules to | ||||||
15 | require that this statement be filed in an electronic or | ||||||
16 | telephonic format. Such rules may provide for exceptions from | ||||||
17 | the filing requirements of this paragraph. For the purposes of | ||||||
18 | this paragraph, the term "alcoholic liquor" shall have the | ||||||
19 | meaning prescribed in the Liquor Control Act of 1934. | ||||||
20 | Beginning on October 1, 2003, every distributor, importing | ||||||
21 | distributor, and manufacturer of alcoholic liquor as defined | ||||||
22 | in the Liquor Control Act of 1934, shall file a statement with | ||||||
23 | the Department of Revenue, no later than the 10th day of the | ||||||
24 | month for the preceding month during which transactions | ||||||
25 | occurred, by electronic means, showing the total amount of | ||||||
26 | gross receipts from the sale of alcoholic liquor sold or |
| |||||||
| |||||||
1 | distributed during the preceding month to purchasers; | ||||||
2 | identifying the purchaser to whom it was sold or distributed; | ||||||
3 | the purchaser's tax registration number; and such other | ||||||
4 | information reasonably required by the Department. A | ||||||
5 | distributor, importing distributor, or manufacturer of | ||||||
6 | alcoholic liquor must personally deliver, mail, or provide by | ||||||
7 | electronic means to each retailer listed on the monthly | ||||||
8 | statement a report containing a cumulative total of that | ||||||
9 | distributor's, importing distributor's, or manufacturer's | ||||||
10 | total sales of alcoholic liquor to that retailer no later than | ||||||
11 | the 10th day of the month for the preceding month during which | ||||||
12 | the transaction occurred. The distributor, importing | ||||||
13 | distributor, or manufacturer shall notify the retailer as to | ||||||
14 | the method by which the distributor, importing distributor, or | ||||||
15 | manufacturer will provide the sales information. If the | ||||||
16 | retailer is unable to receive the sales information by | ||||||
17 | electronic means, the distributor, importing distributor, or | ||||||
18 | manufacturer shall furnish the sales information by personal | ||||||
19 | delivery or by mail. For purposes of this paragraph, the term | ||||||
20 | "electronic means" includes, but is not limited to, the use of | ||||||
21 | a secure Internet website, e-mail, or facsimile. | ||||||
22 | If a total amount of less than $1 is payable, refundable or | ||||||
23 | creditable, such amount shall be disregarded if it is less | ||||||
24 | than 50 cents and shall be increased to $1 if it is 50 cents or | ||||||
25 | more. | ||||||
26 | Notwithstanding any other provision of this Act to the |
| |||||||
| |||||||
1 | contrary, retailers subject to tax on cannabis shall file all | ||||||
2 | cannabis tax returns and shall make all cannabis tax payments | ||||||
3 | by electronic means in the manner and form required by the | ||||||
4 | Department. | ||||||
5 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
6 | monthly tax liability of $150,000 or more shall make all | ||||||
7 | payments required by rules of the Department by electronic | ||||||
8 | funds transfer. Beginning October 1, 1994, a taxpayer who has | ||||||
9 | an average monthly tax liability of $100,000 or more shall | ||||||
10 | make all payments required by rules of the Department by | ||||||
11 | electronic funds transfer. Beginning October 1, 1995, a | ||||||
12 | taxpayer who has an average monthly tax liability of $50,000 | ||||||
13 | or more shall make all payments required by rules of the | ||||||
14 | Department by electronic funds transfer. Beginning October 1, | ||||||
15 | 2000, a taxpayer who has an annual tax liability of $200,000 or | ||||||
16 | more shall make all payments required by rules of the | ||||||
17 | Department by electronic funds transfer. The term "annual tax | ||||||
18 | 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. The term "average monthly | ||||||
22 | tax liability" shall be the sum of the taxpayer's liabilities | ||||||
23 | under this Act, and under all other State and local occupation | ||||||
24 | and use tax laws administered by the Department, for the | ||||||
25 | immediately preceding calendar year divided by 12. Beginning | ||||||
26 | on October 1, 2002, a taxpayer who has a tax liability in the |
| |||||||
| |||||||
1 | amount set forth in subsection (b) of Section 2505-210 of the | ||||||
2 | Department of Revenue Law shall make all payments required by | ||||||
3 | rules of the Department by electronic funds transfer. | ||||||
4 | Before August 1 of each year beginning in 1993, the | ||||||
5 | Department shall notify all taxpayers required to make | ||||||
6 | payments by electronic funds transfer. All taxpayers required | ||||||
7 | to make payments by electronic funds transfer shall make those | ||||||
8 | payments for a minimum of one year beginning on October 1. | ||||||
9 | Any taxpayer not required to make payments by electronic | ||||||
10 | funds transfer may make payments by electronic funds transfer | ||||||
11 | with the permission of the Department. | ||||||
12 | All taxpayers required to make payment by electronic funds | ||||||
13 | transfer and any taxpayers authorized to voluntarily make | ||||||
14 | payments by electronic funds transfer shall make those | ||||||
15 | payments in the manner authorized by the Department. | ||||||
16 | The Department shall adopt such rules as are necessary to | ||||||
17 | effectuate a program of electronic funds transfer and the | ||||||
18 | requirements of this Section. | ||||||
19 | Any amount which is required to be shown or reported on any | ||||||
20 | return or other document under this Act shall, if such amount | ||||||
21 | is not a whole-dollar amount, be increased to the nearest | ||||||
22 | whole-dollar amount in any case where the fractional part of a | ||||||
23 | dollar is 50 cents or more, and decreased to the nearest | ||||||
24 | whole-dollar amount where the fractional part of a dollar is | ||||||
25 | less than 50 cents. | ||||||
26 | If the retailer is otherwise required to file a monthly |
| |||||||
| |||||||
1 | return and if the retailer's average monthly tax liability to | ||||||
2 | the Department does not exceed $200, the Department may | ||||||
3 | authorize his returns to be filed on a quarter annual basis, | ||||||
4 | with the return for January, February, and March of a given | ||||||
5 | year being due by April 20 of such year; with the return for | ||||||
6 | April, May, and June of a given year being due by July 20 of | ||||||
7 | such year; with the return for July, August, and September of a | ||||||
8 | given year being due by October 20 of such year, and with the | ||||||
9 | return for October, November, and December of a given year | ||||||
10 | being due by January 20 of the following year. | ||||||
11 | If the retailer is otherwise required to file a monthly or | ||||||
12 | quarterly return and if the retailer's average monthly tax | ||||||
13 | liability with the Department does not exceed $50, the | ||||||
14 | Department may authorize his returns to be filed on an annual | ||||||
15 | basis, with the return for a given year being due by January 20 | ||||||
16 | of the following year. | ||||||
17 | Such quarter annual and annual returns, as to form and | ||||||
18 | substance, shall be subject to the same requirements as | ||||||
19 | monthly returns. | ||||||
20 | Notwithstanding any other provision in this Act concerning | ||||||
21 | the time within which a retailer may file his return, in the | ||||||
22 | case of any retailer who ceases to engage in a kind of business | ||||||
23 | which makes him responsible for filing returns under this Act, | ||||||
24 | such retailer shall file a final return under this Act with the | ||||||
25 | Department not more than one month after discontinuing such | ||||||
26 | business. |
| |||||||
| |||||||
1 | Where the same person has more than one business | ||||||
2 | registered with the Department under separate registrations | ||||||
3 | under this Act, such person may not file each return that is | ||||||
4 | due as a single return covering all such registered | ||||||
5 | businesses, but shall file separate returns for each such | ||||||
6 | registered business. | ||||||
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, except as otherwise provided in this | ||||||
10 | Section, every retailer selling this kind of tangible personal | ||||||
11 | property shall file, with the Department, upon a form to be | ||||||
12 | prescribed and supplied by the Department, a separate return | ||||||
13 | for each such item of tangible personal property which the | ||||||
14 | retailer sells, except that if, in the same transaction, (i) a | ||||||
15 | retailer of aircraft, watercraft, motor vehicles, or trailers | ||||||
16 | transfers more than one aircraft, watercraft, motor vehicle, | ||||||
17 | or trailer to another aircraft, watercraft, motor vehicle | ||||||
18 | retailer, or trailer retailer for the purpose of resale or | ||||||
19 | (ii) a retailer of aircraft, watercraft, motor vehicles, or | ||||||
20 | trailers transfers more than one aircraft, watercraft, motor | ||||||
21 | vehicle, or trailer to a purchaser for use as a qualifying | ||||||
22 | rolling stock as provided in Section 2-5 of this Act, then that | ||||||
23 | seller may report the transfer of all aircraft, watercraft, | ||||||
24 | motor vehicles, or trailers involved in that transaction to | ||||||
25 | the Department on the same uniform invoice-transaction | ||||||
26 | reporting return form. For purposes of this Section, |
| |||||||
| |||||||
1 | "watercraft" means a Class 2, Class 3, or Class 4 watercraft as | ||||||
2 | defined in Section 3-2 of the Boat Registration and Safety | ||||||
3 | Act, a personal watercraft, or any boat equipped with an | ||||||
4 | inboard motor. | ||||||
5 | In addition, with respect to motor vehicles, watercraft, | ||||||
6 | aircraft, and trailers that are required to be registered with | ||||||
7 | an agency of this State, every person who is engaged in the | ||||||
8 | business of leasing or renting such items and who, in | ||||||
9 | connection with such business, sells any such item to a | ||||||
10 | retailer for the purpose of resale is, notwithstanding any | ||||||
11 | other provision of this Section to the contrary, authorized to | ||||||
12 | meet the return-filing requirement of this Act by reporting | ||||||
13 | the transfer of all the aircraft, watercraft, motor vehicles, | ||||||
14 | or trailers transferred for resale during a month to the | ||||||
15 | Department on the same uniform invoice-transaction reporting | ||||||
16 | return form on or before the 20th of the month following the | ||||||
17 | month in which the transfer takes place. Notwithstanding any | ||||||
18 | other provision of this Act to the contrary, all returns filed | ||||||
19 | under this paragraph must be filed by electronic means in the | ||||||
20 | manner and form as required by the Department. | ||||||
21 | Any retailer who sells only motor vehicles, watercraft, | ||||||
22 | aircraft, or trailers that are required to be registered with | ||||||
23 | an agency of this State, so that all retailers' occupation tax | ||||||
24 | liability is required to be reported, and is reported, on such | ||||||
25 | transaction reporting returns and who is not otherwise | ||||||
26 | required to file monthly or quarterly returns, need not file |
| |||||||
| |||||||
1 | monthly or quarterly returns. However, those retailers shall | ||||||
2 | be required to file returns on an annual basis. | ||||||
3 | The transaction reporting return, in the case of motor | ||||||
4 | vehicles or trailers that are required to be registered with | ||||||
5 | an agency of this State, shall be the same document as the | ||||||
6 | Uniform Invoice referred to in Section 5-402 of the Illinois | ||||||
7 | Vehicle Code and must show the name and address of the seller; | ||||||
8 | the name and address of the purchaser; the amount of the | ||||||
9 | selling price including the amount allowed by the retailer for | ||||||
10 | traded-in property, if any; the amount allowed by the retailer | ||||||
11 | for the traded-in tangible personal property, if any, to the | ||||||
12 | extent to which Section 1 of this Act allows an exemption for | ||||||
13 | the value of traded-in property; the balance payable after | ||||||
14 | deducting such trade-in allowance from the total selling | ||||||
15 | price; the amount of tax due from the retailer with respect to | ||||||
16 | such transaction; the amount of tax collected from the | ||||||
17 | purchaser by the retailer on such transaction (or satisfactory | ||||||
18 | evidence that such tax is not due in that particular instance, | ||||||
19 | if that is claimed to be the fact); the place and date of the | ||||||
20 | sale; a sufficient identification of the property sold; such | ||||||
21 | other information as is required in Section 5-402 of the | ||||||
22 | Illinois Vehicle Code, and such other information as the | ||||||
23 | Department may reasonably require. | ||||||
24 | The transaction reporting return in the case of watercraft | ||||||
25 | or aircraft must show the name and address of the seller; the | ||||||
26 | name and address of the purchaser; the amount of the selling |
| |||||||
| |||||||
1 | price including the amount allowed by the retailer for | ||||||
2 | traded-in property, if any; the amount allowed by the retailer | ||||||
3 | for the traded-in tangible personal property, if any, to the | ||||||
4 | extent to which Section 1 of this Act allows an exemption for | ||||||
5 | the value of traded-in property; the balance payable after | ||||||
6 | deducting such trade-in allowance from the total selling | ||||||
7 | price; the amount of tax due from the retailer with respect to | ||||||
8 | such transaction; the amount of tax collected from the | ||||||
9 | purchaser by the retailer on such transaction (or satisfactory | ||||||
10 | evidence that such tax is not due in that particular instance, | ||||||
11 | if that is claimed to be the fact); the place and date of the | ||||||
12 | sale, a sufficient identification of the property sold, and | ||||||
13 | such other information as the Department may reasonably | ||||||
14 | require. | ||||||
15 | Such transaction reporting return shall be filed not later | ||||||
16 | than 20 days after the day of delivery of the item that is | ||||||
17 | being sold, but may be filed by the retailer at any time sooner | ||||||
18 | than that if he chooses to do so. The transaction reporting | ||||||
19 | return and tax remittance or proof of exemption from the | ||||||
20 | Illinois use tax may be transmitted to the Department by way of | ||||||
21 | the State agency with which, or State officer with whom the | ||||||
22 | tangible personal property must be titled or registered (if | ||||||
23 | titling or registration is required) if the Department and | ||||||
24 | such agency or State officer determine that this procedure | ||||||
25 | will expedite the processing of applications for title or | ||||||
26 | registration. |
| |||||||
| |||||||
1 | With each such transaction reporting return, the retailer | ||||||
2 | shall remit the proper amount of tax due (or shall submit | ||||||
3 | satisfactory evidence that the sale is not taxable if that is | ||||||
4 | the case), to the Department or its agents, whereupon the | ||||||
5 | Department shall issue, in the purchaser's name, a use tax | ||||||
6 | receipt (or a certificate of exemption if the Department is | ||||||
7 | satisfied that the particular sale is tax exempt) which such | ||||||
8 | purchaser may submit to the agency with which, or State | ||||||
9 | officer with whom, he must title or register the tangible | ||||||
10 | personal property that is involved (if titling or registration | ||||||
11 | is required) in support of such purchaser's application for an | ||||||
12 | Illinois certificate or other evidence of title or | ||||||
13 | registration to such tangible personal property. | ||||||
14 | No retailer's failure or refusal to remit tax under this | ||||||
15 | Act precludes a user, who has paid the proper tax to the | ||||||
16 | retailer, from obtaining his certificate of title or other | ||||||
17 | evidence of title or registration (if titling or registration | ||||||
18 | is required) upon satisfying the Department that such user has | ||||||
19 | paid the proper tax (if tax is due) to the retailer. The | ||||||
20 | Department shall adopt appropriate rules to carry out the | ||||||
21 | mandate of this paragraph. | ||||||
22 | If the user who would otherwise pay tax to the retailer | ||||||
23 | wants the transaction reporting return filed and the payment | ||||||
24 | of the tax or proof of exemption made to the Department before | ||||||
25 | the retailer is willing to take these actions and such user has | ||||||
26 | not paid the tax to the retailer, such user may certify to the |
| |||||||
| |||||||
1 | fact of such delay by the retailer and may (upon the Department | ||||||
2 | being satisfied of the truth of such certification) transmit | ||||||
3 | the information required by the transaction reporting return | ||||||
4 | and the remittance for tax or proof of exemption directly to | ||||||
5 | the Department and obtain his tax receipt or exemption | ||||||
6 | determination, in which event the transaction reporting return | ||||||
7 | and tax remittance (if a tax payment was required) shall be | ||||||
8 | credited by the Department to the proper retailer's account | ||||||
9 | with the Department, but without the vendor's discount | ||||||
10 | provided for in this Section being allowed. When the user pays | ||||||
11 | the tax directly to the Department, he shall pay the tax in the | ||||||
12 | same amount and in the same form in which it would be remitted | ||||||
13 | if the tax had been remitted to the Department by the retailer. | ||||||
14 | Refunds made by the seller during the preceding return | ||||||
15 | period to purchasers, on account of tangible personal property | ||||||
16 | returned to the seller, shall be allowed as a deduction under | ||||||
17 | subdivision 5 of his monthly or quarterly return, as the case | ||||||
18 | may be, in case the seller had theretofore included the | ||||||
19 | receipts from the sale of such tangible personal property in a | ||||||
20 | return filed by him and had paid the tax imposed by this Act | ||||||
21 | with respect to such receipts. | ||||||
22 | Where the seller is a corporation, the return filed on | ||||||
23 | behalf of such corporation shall be signed by the president, | ||||||
24 | vice-president, secretary, or treasurer or by the properly | ||||||
25 | accredited agent of such corporation. | ||||||
26 | Where the seller is a limited liability company, the |
| |||||||
| |||||||
1 | return filed on behalf of the limited liability company shall | ||||||
2 | be signed by a manager, member, or properly accredited agent | ||||||
3 | of the limited liability company. | ||||||
4 | Except as provided in this Section, the retailer filing | ||||||
5 | the return under this Section shall, at the time of filing such | ||||||
6 | return, pay to the Department the amount of tax imposed by this | ||||||
7 | Act less a discount of 2.1% prior to January 1, 1990 and 1.75% | ||||||
8 | on and after January 1, 1990, or $5 per calendar year, | ||||||
9 | whichever is greater, which is allowed to reimburse the | ||||||
10 | retailer for the expenses incurred in keeping records, | ||||||
11 | preparing and filing returns, remitting the tax and supplying | ||||||
12 | data to the Department on request. On and after January 1, | ||||||
13 | 2021, a certified service provider, as defined in the Leveling | ||||||
14 | the Playing Field for Illinois Retail Act, filing the return | ||||||
15 | under this Section on behalf of a remote retailer shall, at the | ||||||
16 | time of such return, pay to the Department the amount of tax | ||||||
17 | imposed by this Act less a discount of 1.75%. A remote retailer | ||||||
18 | using a certified service provider to file a return on its | ||||||
19 | behalf, as provided in the Leveling the Playing Field for | ||||||
20 | Illinois Retail Act, is not eligible for the discount. | ||||||
21 | Beginning with returns due on or after January 1, 2025, the | ||||||
22 | vendor's discount allowed in this Section, the Service | ||||||
23 | Occupation Tax Act, the Use Tax Act, and the Service Use Tax | ||||||
24 | Act, including any local tax administered by the Department | ||||||
25 | and reported on the same return, shall not exceed $1,000 per | ||||||
26 | month in the aggregate for returns other than transaction |
| |||||||
| |||||||
1 | returns filed during the month. When determining the discount | ||||||
2 | allowed under this Section, retailers shall include the amount | ||||||
3 | of tax that would have been due at the 1% rate but for the 0% | ||||||
4 | rate imposed under Public Act 102-700. When determining the | ||||||
5 | discount allowed under this Section, retailers shall include | ||||||
6 | the amount of tax that would have been due at the 6.25% rate | ||||||
7 | but for the 1.25% rate imposed on sales tax holiday items under | ||||||
8 | Public Act 102-700 or this amendatory Act of the 104th General | ||||||
9 | Assembly . The discount under this Section is not allowed for | ||||||
10 | the 1.25% portion of taxes paid on aviation fuel that is | ||||||
11 | subject to the revenue use requirements of 49 U.S.C. 47107(b) | ||||||
12 | and 49 U.S.C. 47133. Any prepayment made pursuant to Section | ||||||
13 | 2d of this Act shall be included in the amount on which such | ||||||
14 | discount is computed. In the case of retailers who report and | ||||||
15 | pay the tax on a transaction by transaction basis, as provided | ||||||
16 | in this Section, such discount shall be taken with each such | ||||||
17 | tax remittance instead of when such retailer files his | ||||||
18 | periodic return, but, beginning with returns due on or after | ||||||
19 | January 1, 2025, the vendor's discount allowed under this | ||||||
20 | Section and the Use Tax Act, including any local tax | ||||||
21 | administered by the Department and reported on the same | ||||||
22 | transaction return, shall not exceed $1,000 per month for all | ||||||
23 | transaction returns filed during the month. The discount | ||||||
24 | allowed under this Section is allowed only for returns that | ||||||
25 | are filed in the manner required by this Act. The Department | ||||||
26 | may disallow the discount for retailers whose certificate of |
| |||||||
| |||||||
1 | registration is revoked at the time the return is filed, but | ||||||
2 | only if the Department's decision to revoke the certificate of | ||||||
3 | registration has become final. | ||||||
4 | Before October 1, 2000, if the taxpayer's average monthly | ||||||
5 | tax liability to the Department under this Act, the Use Tax | ||||||
6 | Act, the Service Occupation Tax Act, and the Service Use Tax | ||||||
7 | Act, excluding any liability for prepaid sales tax to be | ||||||
8 | remitted in accordance with Section 2d of this Act, was | ||||||
9 | $10,000 or more during the preceding 4 complete calendar | ||||||
10 | quarters, he shall file a return with the Department each | ||||||
11 | month by the 20th day of the month next following the month | ||||||
12 | during which such tax liability is incurred and shall make | ||||||
13 | payments to the Department on or before the 7th, 15th, 22nd and | ||||||
14 | last day of the month during which such liability is incurred. | ||||||
15 | On and after October 1, 2000, if the taxpayer's average | ||||||
16 | monthly tax liability to the Department under this Act, the | ||||||
17 | Use Tax Act, the Service Occupation Tax Act, and the Service | ||||||
18 | Use Tax Act, excluding any liability for prepaid sales tax to | ||||||
19 | be remitted in accordance with Section 2d of this Act, was | ||||||
20 | $20,000 or more during the preceding 4 complete calendar | ||||||
21 | quarters, he shall file a return with the Department each | ||||||
22 | month by the 20th day of the month next following the month | ||||||
23 | during which such tax liability is incurred and shall make | ||||||
24 | payment to the Department on or before the 7th, 15th, 22nd and | ||||||
25 | last day of the month during which such liability is incurred. | ||||||
26 | If the month during which such tax liability is incurred began |
| |||||||
| |||||||
1 | prior to January 1, 1985, each payment shall be in an amount | ||||||
2 | equal to 1/4 of the taxpayer's actual liability for the month | ||||||
3 | or an amount set by the Department not to exceed 1/4 of the | ||||||
4 | average monthly liability of the taxpayer to the Department | ||||||
5 | for the preceding 4 complete calendar quarters (excluding the | ||||||
6 | month of highest liability and the month of lowest liability | ||||||
7 | in such 4 quarter period). If the month during which such tax | ||||||
8 | liability is incurred begins on or after January 1, 1985 and | ||||||
9 | prior to January 1, 1987, each payment shall be in an amount | ||||||
10 | equal to 22.5% of the taxpayer's actual liability for the | ||||||
11 | month or 27.5% of the taxpayer's liability for the same | ||||||
12 | calendar month of the preceding year. If the month during | ||||||
13 | which such tax liability is incurred begins on or after | ||||||
14 | January 1, 1987 and prior to January 1, 1988, each payment | ||||||
15 | shall be in an amount equal to 22.5% of the taxpayer's actual | ||||||
16 | liability for the month or 26.25% of the taxpayer's liability | ||||||
17 | for the same calendar month of the preceding year. If the month | ||||||
18 | during which such tax liability is incurred begins on or after | ||||||
19 | January 1, 1988, and prior to January 1, 1989, or begins on or | ||||||
20 | after January 1, 1996, each payment shall be in an amount equal | ||||||
21 | to 22.5% of the taxpayer's actual liability for the month or | ||||||
22 | 25% of the taxpayer's liability for the same calendar month of | ||||||
23 | the preceding year. If the month during which such tax | ||||||
24 | liability is incurred begins on or after January 1, 1989, and | ||||||
25 | prior to January 1, 1996, each payment shall be in an amount | ||||||
26 | equal to 22.5% of the taxpayer's actual liability for the |
| |||||||
| |||||||
1 | month or 25% of the taxpayer's liability for the same calendar | ||||||
2 | month of the preceding year or 100% of the taxpayer's actual | ||||||
3 | liability for the quarter monthly reporting period. The amount | ||||||
4 | of such quarter monthly payments shall be credited against the | ||||||
5 | final tax liability of the taxpayer's return for that month. | ||||||
6 | Before October 1, 2000, once applicable, the requirement of | ||||||
7 | the making of quarter monthly payments to the Department by | ||||||
8 | taxpayers having an average monthly tax liability of $10,000 | ||||||
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 $9,000, 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 $10,000. 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 $10,000 | ||||||
21 | threshold stated above, then such taxpayer may petition the | ||||||
22 | Department for a change in such taxpayer's reporting status. | ||||||
23 | On and after October 1, 2000, once applicable, the requirement | ||||||
24 | of the making of quarter monthly payments to the Department by | ||||||
25 | taxpayers having an average monthly tax liability of $20,000 | ||||||
26 | or more as determined in the manner provided above shall |
| |||||||
| |||||||
1 | continue until such taxpayer's average monthly liability to | ||||||
2 | the Department during the preceding 4 complete calendar | ||||||
3 | quarters (excluding the month of highest liability and the | ||||||
4 | month of lowest liability) is less than $19,000 or until such | ||||||
5 | taxpayer's average monthly liability to the Department as | ||||||
6 | computed for each calendar quarter of the 4 preceding complete | ||||||
7 | calendar quarter period is less than $20,000. However, if a | ||||||
8 | taxpayer can show the Department that a substantial change in | ||||||
9 | the taxpayer's business has occurred which causes the taxpayer | ||||||
10 | to anticipate that his average monthly tax liability for the | ||||||
11 | reasonably foreseeable future will fall below the $20,000 | ||||||
12 | threshold stated above, then such taxpayer may petition the | ||||||
13 | Department for a change in such taxpayer's reporting status. | ||||||
14 | The Department shall change such taxpayer's reporting status | ||||||
15 | unless it finds that such change is seasonal in nature and not | ||||||
16 | likely to be long term. Quarter monthly payment status shall | ||||||
17 | be determined under this paragraph as if the rate reduction to | ||||||
18 | 0% in Public Act 102-700 on food for human consumption that is | ||||||
19 | to be consumed off the premises where it is sold (other than | ||||||
20 | alcoholic beverages, food consisting of or infused with adult | ||||||
21 | use cannabis, soft drinks, and food that has been prepared for | ||||||
22 | immediate consumption) had not occurred. For quarter monthly | ||||||
23 | payments due under this paragraph on or after July 1, 2023 and | ||||||
24 | through June 30, 2024, "25% of the taxpayer's liability for | ||||||
25 | the same calendar month of the preceding year" shall be | ||||||
26 | determined as if the rate reduction to 0% in Public Act 102-700 |
| |||||||
| |||||||
1 | had not occurred. Quarter monthly payment status shall be | ||||||
2 | determined under this paragraph as if the rate reduction to | ||||||
3 | 1.25% in Public Act 102-700 on sales tax holiday items had not | ||||||
4 | occurred. Quarter monthly payment status shall be determined | ||||||
5 | under this paragraph as if the rate reduction to 1.25% in this | ||||||
6 | amendatory Act of the 104th General Assembly on sales tax | ||||||
7 | holiday items had not occurred. For quarter monthly payments | ||||||
8 | due on or after July 1, 2023 and through June 30, 2024, "25% of | ||||||
9 | the taxpayer's liability for the same calendar month of the | ||||||
10 | preceding year" shall be determined as if the rate reduction | ||||||
11 | to 1.25% in Public Act 102-700 on sales tax holiday items had | ||||||
12 | not occurred. For quarter monthly payments due on or after | ||||||
13 | July 1, 2025 and through June 30, 2026, "25% of the taxpayer's | ||||||
14 | liability for the same calendar month of the preceding year" | ||||||
15 | shall be determined as if the rate reduction to 1.25% in this | ||||||
16 | amendatory Act of the 104th General Assembly on sales tax | ||||||
17 | holiday items had not occurred. If any such quarter monthly | ||||||
18 | payment is not paid at the time or in the amount required by | ||||||
19 | this Section, then the taxpayer shall be liable for penalties | ||||||
20 | and interest on the difference between the minimum amount due | ||||||
21 | as a payment and the amount of such quarter monthly payment | ||||||
22 | actually and timely paid, except insofar as the taxpayer has | ||||||
23 | previously made payments for that month to the Department in | ||||||
24 | excess of the minimum payments previously due as provided in | ||||||
25 | this Section. The Department shall make reasonable rules and | ||||||
26 | regulations to govern the quarter monthly payment amount and |
| |||||||
| |||||||
1 | quarter monthly payment dates for taxpayers who file on other | ||||||
2 | than a calendar monthly basis. | ||||||
3 | The provisions of this paragraph apply before October 1, | ||||||
4 | 2001. Without regard to whether a taxpayer is required to make | ||||||
5 | quarter monthly payments as specified above, any taxpayer who | ||||||
6 | is required by Section 2d of this Act to collect and remit | ||||||
7 | prepaid taxes and has collected prepaid taxes which average in | ||||||
8 | excess of $25,000 per month during the preceding 2 complete | ||||||
9 | calendar quarters, shall file a return with the Department as | ||||||
10 | required by Section 2f and shall make payments to the | ||||||
11 | Department on or before the 7th, 15th, 22nd and last day of the | ||||||
12 | month during which such liability is incurred. If the month | ||||||
13 | during which such tax liability is incurred began prior to | ||||||
14 | September 1, 1985 (the effective date of Public Act 84-221), | ||||||
15 | each payment shall be in an amount not less than 22.5% of the | ||||||
16 | taxpayer's actual liability under Section 2d. If the month | ||||||
17 | during which such tax liability is incurred begins on or after | ||||||
18 | January 1, 1986, each payment shall be in an amount equal to | ||||||
19 | 22.5% of the taxpayer's actual liability for the month or | ||||||
20 | 27.5% of the taxpayer's liability for the same calendar month | ||||||
21 | of the preceding calendar year. If the month during which such | ||||||
22 | tax liability is incurred begins on or after January 1, 1987, | ||||||
23 | each payment shall be in an amount equal to 22.5% of the | ||||||
24 | taxpayer's actual liability for the month or 26.25% of the | ||||||
25 | taxpayer's liability for the same calendar month of the | ||||||
26 | preceding year. The amount of such quarter monthly payments |
| |||||||
| |||||||
1 | shall be credited against the final tax liability of the | ||||||
2 | taxpayer's return for that month filed under this Section or | ||||||
3 | Section 2f, as the case may be. Once applicable, the | ||||||
4 | requirement of the making of quarter monthly payments to the | ||||||
5 | Department pursuant to this paragraph shall continue until | ||||||
6 | such taxpayer's average monthly prepaid tax collections during | ||||||
7 | the preceding 2 complete calendar quarters is $25,000 or less. | ||||||
8 | If any such quarter monthly payment is not paid at the time or | ||||||
9 | in the amount required, the taxpayer shall be liable for | ||||||
10 | penalties and interest on such difference, except insofar as | ||||||
11 | the taxpayer has previously made payments for that month in | ||||||
12 | excess of the minimum payments previously due. | ||||||
13 | The provisions of this paragraph apply on and after | ||||||
14 | October 1, 2001. Without regard to whether a taxpayer is | ||||||
15 | required to make quarter monthly payments as specified above, | ||||||
16 | any taxpayer who is required by Section 2d of this Act to | ||||||
17 | collect and remit prepaid taxes and has collected prepaid | ||||||
18 | taxes that average in excess of $20,000 per month during the | ||||||
19 | preceding 4 complete calendar quarters shall file a return | ||||||
20 | with the Department as required by Section 2f and shall make | ||||||
21 | payments to the Department on or before the 7th, 15th, 22nd, | ||||||
22 | and last day of the month during which the liability is | ||||||
23 | incurred. Each payment shall be in an amount equal to 22.5% of | ||||||
24 | the taxpayer's actual liability for the month or 25% of the | ||||||
25 | taxpayer's liability for the same calendar month of the | ||||||
26 | preceding year. The amount of the quarter monthly payments |
| |||||||
| |||||||
1 | shall be credited against the final tax liability of the | ||||||
2 | taxpayer's return for that month filed under this Section or | ||||||
3 | Section 2f, as the case may be. Once applicable, the | ||||||
4 | requirement of the making of quarter monthly payments to the | ||||||
5 | Department pursuant to this paragraph shall continue until the | ||||||
6 | taxpayer's average monthly prepaid tax collections during the | ||||||
7 | preceding 4 complete calendar quarters (excluding the month of | ||||||
8 | highest liability and the month of lowest liability) is less | ||||||
9 | than $19,000 or until such taxpayer's average monthly | ||||||
10 | liability to the Department as computed for each calendar | ||||||
11 | quarter of the 4 preceding complete calendar quarters is less | ||||||
12 | than $20,000. If any such quarter monthly payment is not paid | ||||||
13 | at the time or in the amount required, the taxpayer shall be | ||||||
14 | liable for penalties and interest on such difference, except | ||||||
15 | insofar as the taxpayer has previously made payments for that | ||||||
16 | month in excess of the minimum payments previously due. | ||||||
17 | If any payment provided for in this Section exceeds the | ||||||
18 | taxpayer's liabilities under this Act, the Use Tax Act, the | ||||||
19 | Service Occupation Tax Act, and the Service Use Tax Act, as | ||||||
20 | shown on an original monthly return, the Department shall, if | ||||||
21 | requested by the taxpayer, issue to the taxpayer a credit | ||||||
22 | memorandum no later than 30 days after the date of payment. The | ||||||
23 | credit evidenced by such credit memorandum may be assigned by | ||||||
24 | the taxpayer to a similar taxpayer under this Act, the Use Tax | ||||||
25 | Act, the Service Occupation Tax Act, or the Service Use Tax | ||||||
26 | Act, in accordance with reasonable rules and regulations to be |
| |||||||
| |||||||
1 | prescribed by the Department. If no such request is made, the | ||||||
2 | taxpayer may credit such excess payment against tax liability | ||||||
3 | subsequently to be remitted to the Department under this Act, | ||||||
4 | the Use Tax Act, the Service Occupation Tax Act, or the Service | ||||||
5 | Use Tax Act, in accordance with reasonable rules and | ||||||
6 | regulations prescribed by the Department. If the Department | ||||||
7 | subsequently determined that all or any part of the credit | ||||||
8 | taken was not actually due to the taxpayer, the taxpayer's % | ||||||
9 | vendor's discount shall be reduced, if necessary, to reflect | ||||||
10 | the difference between the credit taken and that actually due, | ||||||
11 | and that taxpayer shall be liable for penalties and interest | ||||||
12 | on such difference. | ||||||
13 | If a retailer of motor fuel is entitled to a credit under | ||||||
14 | Section 2d of this Act which exceeds the taxpayer's liability | ||||||
15 | to the Department under this Act for the month for which the | ||||||
16 | taxpayer is filing a return, the Department shall issue the | ||||||
17 | taxpayer a credit memorandum for the excess. | ||||||
18 | Beginning January 1, 1990, each month the Department shall | ||||||
19 | pay into the Local Government Tax Fund, a special fund in the | ||||||
20 | State treasury which is hereby created, the net revenue | ||||||
21 | realized for the preceding month from the 1% tax imposed under | ||||||
22 | this Act. | ||||||
23 | Beginning January 1, 1990, each month the Department shall | ||||||
24 | pay into the County and Mass Transit District Fund, a special | ||||||
25 | fund in the State treasury which is hereby created, 4% of the | ||||||
26 | net revenue realized for the preceding month from the 6.25% |
| |||||||
| |||||||
1 | general rate other than aviation fuel sold on or after | ||||||
2 | December 1, 2019. This exception for aviation fuel only | ||||||
3 | applies for so long as the revenue use requirements of 49 | ||||||
4 | U.S.C. 47107(b) and 49 U.S.C. 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. If, in any | ||||||
9 | month, the tax on sales tax holiday items, as defined in | ||||||
10 | Section 2-8, is imposed at the rate of 1.25%, then the | ||||||
11 | Department shall pay 20% of the net revenue realized for that | ||||||
12 | month from the 1.25% rate on the selling price of sales tax | ||||||
13 | holiday items into the County and Mass Transit District Fund. | ||||||
14 | Beginning January 1, 1990, each month the Department shall | ||||||
15 | pay into the Local Government Tax Fund 16% of the net revenue | ||||||
16 | realized for the preceding month from the 6.25% general rate | ||||||
17 | on the selling price of tangible personal property other than | ||||||
18 | aviation fuel sold on or after December 1, 2019. This | ||||||
19 | exception for aviation fuel only applies for so long as the | ||||||
20 | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. | ||||||
21 | 47133 are binding on the State. | ||||||
22 | For aviation fuel sold on or after December 1, 2019, each | ||||||
23 | month the Department shall pay into the State Aviation Program | ||||||
24 | Fund 20% of the net revenue realized for the preceding month | ||||||
25 | from the 6.25% general rate on the selling price of aviation | ||||||
26 | fuel, less an amount estimated by the Department to be |
| |||||||
| |||||||
1 | required for refunds of the 20% portion of the tax on aviation | ||||||
2 | fuel under this Act, which amount shall be deposited into the | ||||||
3 | Aviation Fuel Sales Tax Refund Fund. The Department shall only | ||||||
4 | pay moneys into the State Aviation Program Fund and the | ||||||
5 | Aviation Fuel Sales Tax Refund Fund under this Act for so long | ||||||
6 | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 | ||||||
7 | U.S.C. 47133 are binding on the State. | ||||||
8 | Beginning August 1, 2000, each month the Department shall | ||||||
9 | pay into the Local Government Tax Fund 80% of the net revenue | ||||||
10 | realized for the preceding month from the 1.25% rate on the | ||||||
11 | selling price of motor fuel and gasohol. If, in any month, the | ||||||
12 | tax on sales tax holiday items, as defined in Section 2-8, is | ||||||
13 | imposed at the rate of 1.25%, then the Department shall pay 80% | ||||||
14 | of the net revenue realized for that month from the 1.25% rate | ||||||
15 | on the selling price of sales tax holiday items into the Local | ||||||
16 | Government Tax Fund. | ||||||
17 | Beginning October 1, 2009, each month the Department shall | ||||||
18 | pay into the Capital Projects Fund an amount that is equal to | ||||||
19 | an amount estimated by the Department to represent 80% of the | ||||||
20 | net revenue realized for the preceding month from the sale of | ||||||
21 | candy, grooming and hygiene products, and soft drinks that had | ||||||
22 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
23 | are now taxed at 6.25%. | ||||||
24 | Beginning July 1, 2011, each month the Department shall | ||||||
25 | pay into the Clean Air Act Permit Fund 80% of the net revenue | ||||||
26 | realized for the preceding month from the 6.25% general rate |
| |||||||
| |||||||
1 | on the selling price of sorbents used in Illinois in the | ||||||
2 | process of sorbent injection as used to comply with the | ||||||
3 | Environmental Protection Act or the federal Clean Air Act, but | ||||||
4 | the total payment into the Clean Air Act Permit Fund under this | ||||||
5 | Act and the Use Tax Act shall not exceed $2,000,000 in any | ||||||
6 | fiscal year. | ||||||
7 | Beginning July 1, 2013, each month the Department shall | ||||||
8 | pay into the Underground Storage Tank Fund from the proceeds | ||||||
9 | collected under this Act, the Use Tax Act, the Service Use Tax | ||||||
10 | Act, and the Service Occupation Tax Act an amount equal to the | ||||||
11 | average monthly deficit in the Underground Storage Tank Fund | ||||||
12 | during the prior year, as certified annually by the Illinois | ||||||
13 | Environmental Protection Agency, but the total payment into | ||||||
14 | the Underground Storage Tank Fund under this Act, the Use Tax | ||||||
15 | Act, the Service Use Tax Act, and the Service Occupation Tax | ||||||
16 | Act shall not exceed $18,000,000 in any State fiscal year. As | ||||||
17 | used in this paragraph, the "average monthly deficit" shall be | ||||||
18 | equal to the difference between the average monthly claims for | ||||||
19 | payment by the fund and the average monthly revenues deposited | ||||||
20 | into the fund, excluding payments made pursuant to this | ||||||
21 | paragraph. | ||||||
22 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
23 | received by the Department under the Use Tax Act, the Service | ||||||
24 | Use Tax Act, the Service Occupation Tax Act, and this Act, each | ||||||
25 | month the Department shall deposit $500,000 into the State | ||||||
26 | Crime Laboratory Fund. |
| ||||||||||||||||||||||||||
| ||||||||||||||||||||||||||
1 | Of the remainder of the moneys received by the Department | |||||||||||||||||||||||||
2 | pursuant to this Act, (a) 1.75% thereof shall be paid into the | |||||||||||||||||||||||||
3 | Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on | |||||||||||||||||||||||||
4 | and after July 1, 1989, 3.8% thereof shall be paid into the | |||||||||||||||||||||||||
5 | Build Illinois Fund; provided, however, that if in any fiscal | |||||||||||||||||||||||||
6 | year the sum of (1) the aggregate of 2.2% or 3.8%, as the case | |||||||||||||||||||||||||
7 | may be, of the moneys received by the Department and required | |||||||||||||||||||||||||
8 | to be paid into the Build Illinois Fund pursuant to this Act, | |||||||||||||||||||||||||
9 | Section 9 of the Use Tax Act, Section 9 of the Service Use Tax | |||||||||||||||||||||||||
10 | Act, and Section 9 of the Service Occupation Tax Act, such Acts | |||||||||||||||||||||||||
11 | being hereinafter called the "Tax Acts" and such aggregate of | |||||||||||||||||||||||||
12 | 2.2% or 3.8%, as the case may be, of moneys being hereinafter | |||||||||||||||||||||||||
13 | called the "Tax Act Amount", and (2) the amount transferred to | |||||||||||||||||||||||||
14 | the Build Illinois Fund from the State and Local Sales Tax | |||||||||||||||||||||||||
15 | Reform Fund shall be less than the Annual Specified Amount (as | |||||||||||||||||||||||||
16 | hereinafter defined), an amount equal to the difference shall | |||||||||||||||||||||||||
17 | be immediately paid into the Build Illinois Fund from other | |||||||||||||||||||||||||
18 | moneys received by the Department pursuant to the Tax Acts; | |||||||||||||||||||||||||
19 | the "Annual Specified Amount" means the amounts specified | |||||||||||||||||||||||||
20 | below for fiscal years 1986 through 1993: | |||||||||||||||||||||||||
|
| ||||||||||||||
| ||||||||||||||
| ||||||||||||||
4 | and means the Certified Annual Debt Service Requirement (as | |||||||||||||
5 | defined in Section 13 of the Build Illinois Bond Act) or the | |||||||||||||
6 | Tax Act Amount, whichever is greater, for fiscal year 1994 and | |||||||||||||
7 | each fiscal year thereafter; and further provided, that if on | |||||||||||||
8 | the last business day of any month the sum of (1) the Tax Act | |||||||||||||
9 | Amount required to be deposited into the Build Illinois Bond | |||||||||||||
10 | Account in the Build Illinois Fund during such month and (2) | |||||||||||||
11 | the amount transferred to the Build Illinois Fund from the | |||||||||||||
12 | State and Local Sales Tax Reform Fund shall have been less than | |||||||||||||
13 | 1/12 of the Annual Specified Amount, an amount equal to the | |||||||||||||
14 | difference shall be immediately paid into the Build Illinois | |||||||||||||
15 | Fund from other moneys received by the Department pursuant to | |||||||||||||
16 | the Tax Acts; and, further provided, that in no event shall the | |||||||||||||
17 | payments required under the preceding proviso result in | |||||||||||||
18 | aggregate payments into the Build Illinois Fund pursuant to | |||||||||||||
19 | this clause (b) for any fiscal year in excess of the greater of | |||||||||||||
20 | (i) the Tax Act Amount or (ii) the Annual Specified Amount for | |||||||||||||
21 | such fiscal year. The amounts payable into the Build Illinois | |||||||||||||
22 | Fund under clause (b) of the first sentence in this paragraph | |||||||||||||
23 | shall be payable only until such time as the aggregate amount | |||||||||||||
24 | on deposit under each trust indenture securing Bonds issued | |||||||||||||
25 | and outstanding pursuant to the Build Illinois Bond Act is | |||||||||||||
26 | sufficient, taking into account any future investment income, |
| |||||||
| |||||||
1 | to fully provide, in accordance with such indenture, for the | ||||||
2 | defeasance of or the payment of the principal of, premium, if | ||||||
3 | any, and interest on the Bonds secured by such indenture and on | ||||||
4 | any Bonds expected to be issued thereafter and all fees and | ||||||
5 | costs payable with respect thereto, all as certified by the | ||||||
6 | Director of the Bureau of the Budget (now Governor's Office of | ||||||
7 | Management and Budget). If on the last business day of any | ||||||
8 | month in which Bonds are outstanding pursuant to the Build | ||||||
9 | Illinois Bond Act, the aggregate of moneys deposited in the | ||||||
10 | Build Illinois Bond Account in the Build Illinois Fund in such | ||||||
11 | month shall be less than the amount required to be transferred | ||||||
12 | in such month from the Build Illinois Bond Account to the Build | ||||||
13 | Illinois Bond Retirement and Interest Fund pursuant to Section | ||||||
14 | 13 of the Build Illinois Bond Act, an amount equal to such | ||||||
15 | deficiency shall be immediately paid from other moneys | ||||||
16 | received by the Department pursuant to the Tax Acts to the | ||||||
17 | Build Illinois Fund; provided, however, that any amounts paid | ||||||
18 | to the Build Illinois Fund in any fiscal year pursuant to this | ||||||
19 | sentence shall be deemed to constitute payments pursuant to | ||||||
20 | clause (b) of the first sentence of this paragraph and shall | ||||||
21 | reduce the amount otherwise payable for such fiscal year | ||||||
22 | pursuant to that clause (b). The moneys received by the | ||||||
23 | Department pursuant to this Act and required to be deposited | ||||||
24 | into the Build Illinois Fund are subject to the pledge, claim | ||||||
25 | and charge set forth in Section 12 of the Build Illinois Bond | ||||||
26 | Act. |
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1 | Subject to payment of amounts into the Build Illinois Fund | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2 | as provided in the preceding paragraph or in any amendment | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3 | thereto hereafter enacted, the following specified monthly | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
4 | installment of the amount requested in the certificate of the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
5 | Chairman of the Metropolitan Pier and Exposition Authority | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
6 | provided under Section 8.25f of the State Finance Act, but not | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
7 | in excess of sums designated as "Total Deposit", shall be | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
8 | deposited in the aggregate from collections under Section 9 of | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
9 | the Use Tax Act, Section 9 of the Service Use Tax Act, Section | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
10 | 9 of the Service Occupation Tax Act, and Section 3 of the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
11 | Retailers' Occupation Tax Act into the McCormick Place | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
12 | Expansion Project Fund in the specified fiscal years. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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14 | Beginning July 20, 1993 and in each month of each fiscal | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
15 | year thereafter, one-eighth of the amount requested in the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
16 | certificate of the Chairman of the Metropolitan Pier and | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
17 | Exposition Authority for that fiscal year, less the amount | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
18 | deposited into the McCormick Place Expansion Project Fund by | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
19 | the State Treasurer in the respective month under subsection | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
20 | (g) of Section 13 of the Metropolitan Pier and Exposition | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
21 | Authority Act, plus cumulative deficiencies in the deposits | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
22 | required under this Section for previous months and years, | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
23 | shall be deposited into the McCormick Place Expansion Project | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
24 | Fund, until the full amount requested for the fiscal year, but | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
25 | not in excess of the amount specified above as "Total | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
26 | Deposit", has been deposited. |
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1 | Subject to payment of amounts into the Capital Projects | ||||||
2 | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, | ||||||
3 | and the McCormick Place Expansion Project Fund pursuant to the | ||||||
4 | preceding paragraphs or in any amendments thereto hereafter | ||||||
5 | enacted, for aviation fuel sold on or after December 1, 2019, | ||||||
6 | the Department shall each month deposit into the Aviation Fuel | ||||||
7 | Sales Tax Refund Fund an amount estimated by the Department to | ||||||
8 | be required for refunds of the 80% portion of the tax on | ||||||
9 | aviation fuel under this Act. The Department shall only | ||||||
10 | deposit moneys into the Aviation Fuel Sales Tax Refund Fund | ||||||
11 | under this paragraph for so long as the revenue use | ||||||
12 | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | ||||||
13 | binding on the State. | ||||||
14 | Subject to payment of amounts into the Build Illinois Fund | ||||||
15 | and the McCormick Place Expansion Project Fund pursuant to the | ||||||
16 | preceding paragraphs or in any amendments thereto hereafter | ||||||
17 | enacted, beginning July 1, 1993 and ending on September 30, | ||||||
18 | 2013, the Department shall each month pay into the Illinois | ||||||
19 | Tax Increment Fund 0.27% of 80% of the net revenue realized for | ||||||
20 | the preceding month from the 6.25% general rate on the selling | ||||||
21 | price of tangible personal property. | ||||||
22 | Subject to payment of amounts into the Build Illinois | ||||||
23 | Fund, the McCormick Place Expansion Project Fund, and the | ||||||
24 | Illinois Tax Increment Fund pursuant to the preceding | ||||||
25 | paragraphs or in any amendments to this Section hereafter | ||||||
26 | enacted, beginning on the first day of the first calendar |
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1 | month to occur on or after August 26, 2014 (the effective date | ||||||
2 | of Public Act 98-1098), each month, from the collections made | ||||||
3 | under Section 9 of the Use Tax Act, Section 9 of the Service | ||||||
4 | Use Tax Act, Section 9 of the Service Occupation Tax Act, and | ||||||
5 | Section 3 of the Retailers' Occupation Tax Act, the Department | ||||||
6 | shall pay into the Tax Compliance and Administration Fund, to | ||||||
7 | be used, subject to appropriation, to fund additional auditors | ||||||
8 | and compliance personnel at the Department of Revenue, an | ||||||
9 | amount equal to 1/12 of 5% of 80% of the cash receipts | ||||||
10 | collected during the preceding fiscal year by the Audit Bureau | ||||||
11 | of the Department under the Use Tax Act, the Service Use Tax | ||||||
12 | Act, the Service Occupation Tax Act, the Retailers' Occupation | ||||||
13 | Tax Act, and associated local occupation and use taxes | ||||||
14 | administered by the Department. | ||||||
15 | Subject to payments of amounts into the Build Illinois | ||||||
16 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
17 | Tax Increment Fund, the Energy Infrastructure Fund, and the | ||||||
18 | Tax Compliance and Administration Fund as provided in this | ||||||
19 | Section, beginning on July 1, 2018 the Department shall pay | ||||||
20 | each month into the Downstate Public Transportation Fund the | ||||||
21 | moneys required to be so paid under Section 2-3 of the | ||||||
22 | Downstate Public Transportation Act. | ||||||
23 | Subject to successful execution and delivery of a | ||||||
24 | public-private agreement between the public agency and private | ||||||
25 | entity and completion of the civic build, beginning on July 1, | ||||||
26 | 2023, of the remainder of the moneys received by the |
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1 | Department under the Use Tax Act, the Service Use Tax Act, the | ||||||
2 | Service Occupation Tax Act, and this Act, the Department shall | ||||||
3 | deposit the following specified deposits in the aggregate from | ||||||
4 | collections under the Use Tax Act, the Service Use Tax Act, the | ||||||
5 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
6 | Act, as required under Section 8.25g of the State Finance Act | ||||||
7 | for distribution consistent with the Public-Private | ||||||
8 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
9 | The moneys received by the Department pursuant to this Act and | ||||||
10 | required to be deposited into the Civic and Transit | ||||||
11 | Infrastructure Fund are subject to the pledge, claim and | ||||||
12 | charge set forth in Section 25-55 of the Public-Private | ||||||
13 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
14 | As used in this paragraph, "civic build", "private entity", | ||||||
15 | "public-private agreement", and "public agency" have the | ||||||
16 | meanings provided in Section 25-10 of the Public-Private | ||||||
17 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
18 | Fiscal Year ............................. Total Deposit | ||||||
19 | 2024 ..................................... $200,000,000 | ||||||
20 | 2025 .................................... $206,000,000 | ||||||
21 | 2026 .................................... $212,200,000 | ||||||
22 | 2027 .................................... $218,500,000 | ||||||
23 | 2028 .................................... $225,100,000 | ||||||
24 | 2029 .................................... $288,700,000 | ||||||
25 | 2030 .................................... $298,900,000 | ||||||
26 | 2031 .................................... $309,300,000 |
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1 | 2032 .................................... $320,100,000 | ||||||
2 | 2033 .................................... $331,200,000 | ||||||
3 | 2034 .................................... $341,200,000 | ||||||
4 | 2035 .................................... $351,400,000 | ||||||
5 | 2036 .................................... $361,900,000 | ||||||
6 | 2037 .................................... $372,800,000 | ||||||
7 | 2038 .................................... $384,000,000 | ||||||
8 | 2039 .................................... $395,500,000 | ||||||
9 | 2040 .................................... $407,400,000 | ||||||
10 | 2041 .................................... $419,600,000 | ||||||
11 | 2042 .................................... $432,200,000 | ||||||
12 | 2043 .................................... $445,100,000 | ||||||
13 | Beginning July 1, 2021 and until July 1, 2022, subject to | ||||||
14 | the payment of amounts into the County and Mass Transit | ||||||
15 | District Fund, the Local Government Tax 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 16% of the net revenue realized from | ||||||
21 | the taxes imposed on motor fuel and gasohol. Beginning July 1, | ||||||
22 | 2022 and until July 1, 2023, subject to the payment of amounts | ||||||
23 | into the County and Mass Transit District Fund, the Local | ||||||
24 | Government Tax Fund, the Build Illinois Fund, the McCormick | ||||||
25 | Place Expansion Project Fund, the Illinois Tax Increment Fund, | ||||||
26 | and the Tax Compliance and Administration Fund as provided in |
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1 | this Section, the Department shall pay each month into the | ||||||
2 | Road Fund the amount estimated to represent 32% of the net | ||||||
3 | revenue realized from the taxes imposed on motor fuel and | ||||||
4 | gasohol. Beginning July 1, 2023 and until July 1, 2024, | ||||||
5 | subject to the payment of amounts into the County and Mass | ||||||
6 | Transit District Fund, the Local Government Tax Fund, the | ||||||
7 | Build Illinois Fund, the McCormick Place Expansion Project | ||||||
8 | Fund, the Illinois Tax Increment Fund, and the Tax Compliance | ||||||
9 | and Administration Fund as provided in this Section, the | ||||||
10 | Department shall pay each month into the Road Fund the amount | ||||||
11 | estimated to represent 48% of the net revenue realized from | ||||||
12 | the taxes imposed on motor fuel and gasohol. Beginning July 1, | ||||||
13 | 2024 and until July 1, 2025, subject to the payment of amounts | ||||||
14 | into the County and Mass Transit District Fund, the Local | ||||||
15 | Government Tax Fund, the Build Illinois Fund, the McCormick | ||||||
16 | Place Expansion Project Fund, the Illinois Tax Increment Fund, | ||||||
17 | and the Tax Compliance and Administration Fund as provided in | ||||||
18 | this Section, the Department shall pay each month into the | ||||||
19 | Road Fund the amount estimated to represent 64% of the net | ||||||
20 | revenue realized from the taxes imposed on motor fuel and | ||||||
21 | gasohol. Beginning on July 1, 2025, subject to the payment of | ||||||
22 | amounts into the County and Mass Transit District Fund, the | ||||||
23 | Local Government Tax Fund, the Build Illinois Fund, the | ||||||
24 | McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
25 | Increment Fund, and the Tax Compliance and Administration Fund | ||||||
26 | as provided in this Section, the Department shall pay each |
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1 | month into the Road Fund the amount estimated to represent 80% | ||||||
2 | of the net revenue realized from the taxes imposed on motor | ||||||
3 | fuel and gasohol. As used in this paragraph "motor fuel" has | ||||||
4 | the meaning given to that term in Section 1.1 of the Motor Fuel | ||||||
5 | Tax Law, and "gasohol" has the meaning given to that term in | ||||||
6 | Section 3-40 of the Use Tax Act. | ||||||
7 | Of the remainder of the moneys received by the Department | ||||||
8 | pursuant to this Act, 75% thereof shall be paid into the State | ||||||
9 | treasury and 25% shall be reserved in a special account and | ||||||
10 | used only for the transfer to the Common School Fund as part of | ||||||
11 | the monthly transfer from the General Revenue Fund in | ||||||
12 | accordance with Section 8a of the State Finance Act. | ||||||
13 | The Department may, upon separate written notice to a | ||||||
14 | taxpayer, require the taxpayer to prepare and file with the | ||||||
15 | Department on a form prescribed by the Department within not | ||||||
16 | less than 60 days after receipt of the notice an annual | ||||||
17 | information return for the tax year specified in the notice. | ||||||
18 | Such annual return to the Department shall include a statement | ||||||
19 | of gross receipts as shown by the retailer's last federal | ||||||
20 | income tax return. If the total receipts of the business as | ||||||
21 | reported in the federal income tax return do not agree with the | ||||||
22 | gross receipts reported to the Department of Revenue for the | ||||||
23 | same period, the retailer shall attach to his annual return a | ||||||
24 | schedule showing a reconciliation of the 2 amounts and the | ||||||
25 | reasons for the difference. The retailer's annual return to | ||||||
26 | the Department shall also disclose the cost of goods sold by |
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1 | the retailer during the year covered by such return, opening | ||||||
2 | and closing inventories of such goods for such year, costs of | ||||||
3 | goods used from stock or taken from stock and given away by the | ||||||
4 | retailer during such year, payroll information of the | ||||||
5 | retailer's business during such year and any additional | ||||||
6 | reasonable information which the Department deems would be | ||||||
7 | helpful in determining the accuracy of the monthly, quarterly, | ||||||
8 | or annual returns filed by such retailer as provided for in | ||||||
9 | this Section. | ||||||
10 | If the annual information return required by this Section | ||||||
11 | is not filed when and as required, the taxpayer shall be liable | ||||||
12 | as follows: | ||||||
13 | (i) Until January 1, 1994, the taxpayer shall be | ||||||
14 | liable for a penalty equal to 1/6 of 1% of the tax due from | ||||||
15 | such taxpayer under this Act during the period to be | ||||||
16 | covered by the annual return for each month or fraction of | ||||||
17 | a month until such return is filed as required, the | ||||||
18 | penalty to be assessed and collected in the same manner as | ||||||
19 | any other penalty provided for in this Act. | ||||||
20 | (ii) On and after January 1, 1994, the taxpayer shall | ||||||
21 | be liable for a penalty as described in Section 3-4 of the | ||||||
22 | Uniform Penalty and Interest Act. | ||||||
23 | The chief executive officer, proprietor, owner, or highest | ||||||
24 | ranking manager shall sign the annual return to certify the | ||||||
25 | accuracy of the information contained therein. Any person who | ||||||
26 | willfully signs the annual return containing false or |
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1 | inaccurate information shall be guilty of perjury and punished | ||||||
2 | accordingly. The annual return form prescribed by the | ||||||
3 | Department shall include a warning that the person signing the | ||||||
4 | return may be liable for perjury. | ||||||
5 | The provisions of this Section concerning the filing of an | ||||||
6 | annual information return do not apply to a retailer who is not | ||||||
7 | required to file an income tax return with the United States | ||||||
8 | Government. | ||||||
9 | As soon as possible after the first day of each month, upon | ||||||
10 | certification of the Department of Revenue, the Comptroller | ||||||
11 | shall order transferred and the Treasurer shall transfer from | ||||||
12 | the General Revenue Fund to the Motor Fuel Tax Fund an amount | ||||||
13 | equal to 1.7% of 80% of the net revenue realized under this Act | ||||||
14 | for the second preceding month. Beginning April 1, 2000, this | ||||||
15 | transfer is no longer required and shall not be made. | ||||||
16 | Net revenue realized for a month shall be the revenue | ||||||
17 | collected by the State pursuant to this Act, less the amount | ||||||
18 | paid out during that month as refunds to taxpayers for | ||||||
19 | overpayment of liability. | ||||||
20 | For greater simplicity of administration, manufacturers, | ||||||
21 | importers and wholesalers whose products are sold at retail in | ||||||
22 | Illinois by numerous retailers, and who wish to do so, may | ||||||
23 | assume the responsibility for accounting and paying to the | ||||||
24 | Department all tax accruing under this Act with respect to | ||||||
25 | such sales, if the retailers who are affected do not make | ||||||
26 | written objection to the Department to this arrangement. |
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1 | Any person who promotes, organizes, or provides retail | ||||||
2 | selling space for concessionaires or other types of sellers at | ||||||
3 | the Illinois State Fair, DuQuoin State Fair, county fairs, | ||||||
4 | local fairs, art shows, flea markets, and similar exhibitions | ||||||
5 | or events, including any transient merchant as defined by | ||||||
6 | Section 2 of the Transient Merchant Act of 1987, is required to | ||||||
7 | file a report with the Department providing the name of the | ||||||
8 | merchant's business, the name of the person or persons engaged | ||||||
9 | in merchant's business, the permanent address and Illinois | ||||||
10 | Retailers Occupation Tax Registration Number of the merchant, | ||||||
11 | the dates and location of the event, and other reasonable | ||||||
12 | information that the Department may require. The report must | ||||||
13 | be filed not later than the 20th day of the month next | ||||||
14 | following the month during which the event with retail sales | ||||||
15 | was held. Any person who fails to file a report required by | ||||||
16 | this Section commits a business offense and is subject to a | ||||||
17 | fine not to exceed $250. | ||||||
18 | Any person engaged in the business of selling tangible | ||||||
19 | personal property at retail as a concessionaire or other type | ||||||
20 | of seller at the Illinois State Fair, county fairs, art shows, | ||||||
21 | flea markets, and similar exhibitions or events, or any | ||||||
22 | transient merchants, as defined by Section 2 of the Transient | ||||||
23 | Merchant Act of 1987, may be required to make a daily report of | ||||||
24 | the amount of such sales to the Department and to make a daily | ||||||
25 | payment of the full amount of tax due. The Department shall | ||||||
26 | impose this requirement when it finds that there is a |
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1 | significant risk of loss of revenue to the State at such an | ||||||
2 | exhibition or event. Such a finding shall be based on evidence | ||||||
3 | that a substantial number of concessionaires or other sellers | ||||||
4 | who are not residents of Illinois will be engaging in the | ||||||
5 | business of selling tangible personal property at retail at | ||||||
6 | the exhibition or event, or other evidence of a significant | ||||||
7 | risk of loss of revenue to the State. The Department shall | ||||||
8 | notify concessionaires and other sellers affected by the | ||||||
9 | imposition of this requirement. In the absence of notification | ||||||
10 | by the Department, the concessionaires and other sellers shall | ||||||
11 | file their returns as otherwise required in this Section. | ||||||
12 | (Source: P.A. 102-634, eff. 8-27-21; 102-700, Article 60, | ||||||
13 | Section 60-30, eff. 4-19-22; 102-700, Article 65, Section | ||||||
14 | 65-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff. | ||||||
15 | 1-1-23; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-363, | ||||||
16 | eff. 7-28-23; 103-592, Article 75, Section 75-20, eff. 1-1-25; | ||||||
17 | 103-592, Article 110, Section 110-20, eff. 6-7-24; 103-605, | ||||||
18 | eff. 7-1-24; revised 11-26-24.) | ||||||
19 | Section 99. Effective date. This Act takes effect upon | ||||||
20 | becoming law. |