97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
HB0258

 

Introduced 01/25/11, by Rep. Jack D. Franks

 

SYNOPSIS AS INTRODUCED:
 
30 ILCS 105/6z-18  from Ch. 127, par. 142z-18
30 ILCS 105/6z-20  from Ch. 127, par. 142z-20
35 ILCS 105/3-10
35 ILCS 120/2-10

    Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that the sales tax holiday on school supplies created by Public Act 96-1012 applies from August 6th through August 15th of each year beginning in 2010. Amends the State Finance Act to make conforming changes. Effective immediately.


LRB097 06115 HLH 46188 b

FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

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1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The State Finance Act is amended by changing
5Sections 6z-18 and 6z-20 as follows:
 
6    (30 ILCS 105/6z-18)  (from Ch. 127, par. 142z-18)
7    Sec. 6z-18. A portion of the money paid into the Local
8Government Tax Fund from sales of food for human consumption
9which is to be consumed off the premises where it is sold
10(other than alcoholic beverages, soft drinks and food which has
11been prepared for immediate consumption) and prescription and
12nonprescription medicines, drugs, medical appliances and
13insulin, urine testing materials, syringes and needles used by
14diabetics, which occurred in municipalities, shall be
15distributed to each municipality based upon the sales which
16occurred in that municipality. The remainder shall be
17distributed to each county based upon the sales which occurred
18in the unincorporated area of that county.
19    A portion of the money paid into the Local Government Tax
20Fund from the 6.25% general use tax rate on the selling price
21of tangible personal property which is purchased outside
22Illinois at retail from a retailer and which is titled or
23registered by any agency of this State's government shall be

 

 

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1distributed to municipalities as provided in this paragraph.
2Each municipality shall receive the amount attributable to
3sales for which Illinois addresses for titling or registration
4purposes are given as being in such municipality. The remainder
5of the money paid into the Local Government Tax Fund from such
6sales shall be distributed to counties. Each county shall
7receive the amount attributable to sales for which Illinois
8addresses for titling or registration purposes are given as
9being located in the unincorporated area of such county.
10    A portion of the money paid into the Local Government Tax
11Fund from the 6.25% general rate (and, beginning July 1, 2000
12and through December 31, 2000, the 1.25% rate on motor fuel and
13gasohol, and from August 6th through August 15th of each year
14beginning in 2010 beginning on August 6, 2010 through August
1515, 2010, the 1.25% rate on sales tax holiday items) on sales
16subject to taxation under the Retailers' Occupation Tax Act and
17the Service Occupation Tax Act, which occurred in
18municipalities, shall be distributed to each municipality,
19based upon the sales which occurred in that municipality. The
20remainder shall be distributed to each county, based upon the
21sales which occurred in the unincorporated area of such county.
22    For the purpose of determining allocation to the local
23government unit, a retail sale by a producer of coal or other
24mineral mined in Illinois is a sale at retail at the place
25where the coal or other mineral mined in Illinois is extracted
26from the earth. This paragraph does not apply to coal or other

 

 

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1mineral when it is delivered or shipped by the seller to the
2purchaser at a point outside Illinois so that the sale is
3exempt under the United States Constitution as a sale in
4interstate or foreign commerce.
5    Whenever the Department determines that a refund of money
6paid into the Local Government Tax Fund should be made to a
7claimant instead of issuing a credit memorandum, the Department
8shall notify the State Comptroller, who shall cause the order
9to be drawn for the amount specified, and to the person named,
10in such notification from the Department. Such refund shall be
11paid by the State Treasurer out of the Local Government Tax
12Fund.
13    As soon as possible after the first day of each month,
14beginning January 1, 2011, upon certification of the Department
15of Revenue, the Comptroller shall order transferred, and the
16Treasurer shall transfer, to the STAR Bonds Revenue Fund the
17local sales tax increment, as defined in the Innovation
18Development and Economy Act, collected during the second
19preceding calendar month for sales within a STAR bond district
20and deposited into the Local Government Tax Fund, less 3% of
21that amount, which shall be transferred into the Tax Compliance
22and Administration Fund and shall be used by the Department,
23subject to appropriation, to cover the costs of the Department
24in administering the Innovation Development and Economy Act.
25    After the monthly transfer to the STAR Bonds Revenue Fund,
26on or before the 25th day of each calendar month, the

 

 

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1Department shall prepare and certify to the Comptroller the
2disbursement of stated sums of money to named municipalities
3and counties, the municipalities and counties to be those
4entitled to distribution of taxes or penalties paid to the
5Department during the second preceding calendar month. The
6amount to be paid to each municipality or county shall be the
7amount (not including credit memoranda) collected during the
8second preceding calendar month by the Department and paid into
9the Local Government Tax Fund, plus an amount the Department
10determines is necessary to offset any amounts which were
11erroneously paid to a different taxing body, and not including
12an amount equal to the amount of refunds made during the second
13preceding calendar month by the Department, and not including
14any amount which the Department determines is necessary to
15offset any amounts which are payable to a different taxing body
16but were erroneously paid to the municipality or county, and
17not including any amounts that are transferred to the STAR
18Bonds Revenue Fund. Within 10 days after receipt, by the
19Comptroller, of the disbursement certification to the
20municipalities and counties, provided for in this Section to be
21given to the Comptroller by the Department, the Comptroller
22shall cause the orders to be drawn for the respective amounts
23in accordance with the directions contained in such
24certification.
25    When certifying the amount of monthly disbursement to a
26municipality or county under this Section, the Department shall

 

 

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1increase or decrease that amount by an amount necessary to
2offset any misallocation of previous disbursements. The offset
3amount shall be the amount erroneously disbursed within the 6
4months preceding the time a misallocation is discovered.
5    The provisions directing the distributions from the
6special fund in the State Treasury provided for in this Section
7shall constitute an irrevocable and continuing appropriation
8of all amounts as provided herein. The State Treasurer and
9State Comptroller are hereby authorized to make distributions
10as provided in this Section.
11    In construing any development, redevelopment, annexation,
12preannexation or other lawful agreement in effect prior to
13September 1, 1990, which describes or refers to receipts from a
14county or municipal retailers' occupation tax, use tax or
15service occupation tax which now cannot be imposed, such
16description or reference shall be deemed to include the
17replacement revenue for such abolished taxes, distributed from
18the Local Government Tax Fund.
19(Source: P.A. 96-939, eff. 6-24-10; 96-1012, eff. 7-7-10;
20revised 7-22-10.)
 
21    (30 ILCS 105/6z-20)  (from Ch. 127, par. 142z-20)
22    Sec. 6z-20. Of the money received from the 6.25% general
23rate (and, beginning July 1, 2000 and through December 31,
242000, the 1.25% rate on motor fuel and gasohol, and from August
256th through August 15th of each year beginning in 2010

 

 

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1beginning on August 6, 2010 through August 15, 2010, the 1.25%
2rate on sales tax holiday items) on sales subject to taxation
3under the Retailers' Occupation Tax Act and Service Occupation
4Tax Act and paid into the County and Mass Transit District
5Fund, distribution to the Regional Transportation Authority
6tax fund, created pursuant to Section 4.03 of the Regional
7Transportation Authority Act, for deposit therein shall be made
8based upon the retail sales occurring in a county having more
9than 3,000,000 inhabitants. The remainder shall be distributed
10to each county having 3,000,000 or fewer inhabitants based upon
11the retail sales occurring in each such county.
12    For the purpose of determining allocation to the local
13government unit, a retail sale by a producer of coal or other
14mineral mined in Illinois is a sale at retail at the place
15where the coal or other mineral mined in Illinois is extracted
16from the earth. This paragraph does not apply to coal or other
17mineral when it is delivered or shipped by the seller to the
18purchaser at a point outside Illinois so that the sale is
19exempt under the United States Constitution as a sale in
20interstate or foreign commerce.
21    Of the money received from the 6.25% general use tax rate
22on tangible personal property which is purchased outside
23Illinois at retail from a retailer and which is titled or
24registered by any agency of this State's government and paid
25into the County and Mass Transit District Fund, the amount for
26which Illinois addresses for titling or registration purposes

 

 

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1are given as being in each county having more than 3,000,000
2inhabitants shall be distributed into the Regional
3Transportation Authority tax fund, created pursuant to Section
44.03 of the Regional Transportation Authority Act. The
5remainder of the money paid from such sales shall be
6distributed to each county based on sales for which Illinois
7addresses for titling or registration purposes are given as
8being located in the county. Any money paid into the Regional
9Transportation Authority Occupation and Use Tax Replacement
10Fund from the County and Mass Transit District Fund prior to
11January 14, 1991, which has not been paid to the Authority
12prior to that date, shall be transferred to the Regional
13Transportation Authority tax fund.
14    Whenever the Department determines that a refund of money
15paid into the County and Mass Transit District Fund should be
16made to a claimant instead of issuing a credit memorandum, the
17Department shall notify the State Comptroller, who shall cause
18the order to be drawn for the amount specified, and to the
19person named, in such notification from the Department. Such
20refund shall be paid by the State Treasurer out of the County
21and Mass Transit District Fund.
22    As soon as possible after the first day of each month,
23beginning January 1, 2011, upon certification of the Department
24of Revenue, the Comptroller shall order transferred, and the
25Treasurer shall transfer, to the STAR Bonds Revenue Fund the
26local sales tax increment, as defined in the Innovation

 

 

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1Development and Economy Act, collected during the second
2preceding calendar month for sales within a STAR bond district
3and deposited into the County and Mass Transit District Fund,
4less 3% of that amount, which shall be transferred into the Tax
5Compliance and Administration Fund and shall be used by the
6Department, subject to appropriation, to cover the costs of the
7Department in administering the Innovation Development and
8Economy Act.
9    After the monthly transfer to the STAR Bonds Revenue Fund,
10on or before the 25th day of each calendar month, the
11Department shall prepare and certify to the Comptroller the
12disbursement of stated sums of money to the Regional
13Transportation Authority and to named counties, the counties to
14be those entitled to distribution, as hereinabove provided, of
15taxes or penalties paid to the Department during the second
16preceding calendar month. The amount to be paid to the Regional
17Transportation Authority and each county having 3,000,000 or
18fewer inhabitants shall be the amount (not including credit
19memoranda) collected during the second preceding calendar
20month by the Department and paid into the County and Mass
21Transit District Fund, plus an amount the Department determines
22is necessary to offset any amounts which were erroneously paid
23to a different taxing body, and not including an amount equal
24to the amount of refunds made during the second preceding
25calendar month by the Department, and not including any amount
26which the Department determines is necessary to offset any

 

 

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1amounts which were payable to a different taxing body but were
2erroneously paid to the Regional Transportation Authority or
3county, and not including any amounts that are transferred to
4the STAR Bonds Revenue Fund. Within 10 days after receipt, by
5the Comptroller, of the disbursement certification to the
6Regional Transportation Authority and counties, provided for
7in this Section to be given to the Comptroller by the
8Department, the Comptroller shall cause the orders to be drawn
9for the respective amounts in accordance with the directions
10contained in such certification.
11    When certifying the amount of a monthly disbursement to the
12Regional Transportation Authority or to a county under this
13Section, the Department shall increase or decrease that amount
14by an amount necessary to offset any misallocation of previous
15disbursements. The offset amount shall be the amount
16erroneously disbursed within the 6 months preceding the time a
17misallocation is discovered.
18    The provisions directing the distributions from the
19special fund in the State Treasury provided for in this Section
20and from the Regional Transportation Authority tax fund created
21by Section 4.03 of the Regional Transportation Authority Act
22shall constitute an irrevocable and continuing appropriation
23of all amounts as provided herein. The State Treasurer and
24State Comptroller are hereby authorized to make distributions
25as provided in this Section.
26    In construing any development, redevelopment, annexation,

 

 

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1preannexation or other lawful agreement in effect prior to
2September 1, 1990, which describes or refers to receipts from a
3county or municipal retailers' occupation tax, use tax or
4service occupation tax which now cannot be imposed, such
5description or reference shall be deemed to include the
6replacement revenue for such abolished taxes, distributed from
7the County and Mass Transit District Fund or Local Government
8Distributive Fund, as the case may be.
9(Source: P.A. 96-939, eff. 6-24-10; 96-1012, eff. 7-7-10;
10revised 7-22-10.)
 
11    Section 10. The Use Tax Act is amended by changing Section
123-10 as follows:
 
13    (35 ILCS 105/3-10)
14    Sec. 3-10. Rate of tax. Unless otherwise provided in this
15Section, the tax imposed by this Act is at the rate of 6.25% of
16either the selling price or the fair market value, if any, of
17the tangible personal property. In all cases where property
18functionally used or consumed is the same as the property that
19was purchased at retail, then the tax is imposed on the selling
20price of the property. In all cases where property functionally
21used or consumed is a by-product or waste product that has been
22refined, manufactured, or produced from property purchased at
23retail, then the tax is imposed on the lower of the fair market
24value, if any, of the specific property so used in this State

 

 

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1or on the selling price of the property purchased at retail.
2For purposes of this Section "fair market value" means the
3price at which property would change hands between a willing
4buyer and a willing seller, neither being under any compulsion
5to buy or sell and both having reasonable knowledge of the
6relevant facts. The fair market value shall be established by
7Illinois sales by the taxpayer of the same property as that
8functionally used or consumed, or if there are no such sales by
9the taxpayer, then comparable sales or purchases of property of
10like kind and character in Illinois.
11    Beginning on July 1, 2000 and through December 31, 2000,
12with respect to motor fuel, as defined in Section 1.1 of the
13Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
14the Use Tax Act, the tax is imposed at the rate of 1.25%.
15    Beginning on August 6, 2010 through August 15, 2010, and
16from August 6th through August 15th of each year thereafter,
17with respect to sales tax holiday items as defined in Section
183-6 of this Act, the tax is imposed at the rate of 1.25%.
19    With respect to gasohol, the tax imposed by this Act
20applies to (i) 70% of the proceeds of sales made on or after
21January 1, 1990, and before July 1, 2003, (ii) 80% of the
22proceeds of sales made on or after July 1, 2003 and on or
23before December 31, 2013, and (iii) 100% of the proceeds of
24sales made thereafter. If, at any time, however, the tax under
25this Act on sales of gasohol is imposed at the rate of 1.25%,
26then the tax imposed by this Act applies to 100% of the

 

 

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1proceeds of sales of gasohol made during that time.
2    With respect to majority blended ethanol fuel, the tax
3imposed by this Act does not apply to the proceeds of sales
4made on or after July 1, 2003 and on or before December 31,
52013 but applies to 100% of the proceeds of sales made
6thereafter.
7    With respect to biodiesel blends with no less than 1% and
8no more than 10% biodiesel, the tax imposed by this Act applies
9to (i) 80% of the proceeds of sales made on or after July 1,
102003 and on or before December 31, 2013 and (ii) 100% of the
11proceeds of sales made thereafter. If, at any time, however,
12the tax under this Act on sales of biodiesel blends with no
13less than 1% and no more than 10% biodiesel is imposed at the
14rate of 1.25%, then the tax imposed by this Act applies to 100%
15of the proceeds of sales of biodiesel blends with no less than
161% and no more than 10% biodiesel made during that time.
17    With respect to 100% biodiesel and biodiesel blends with
18more than 10% but no more than 99% biodiesel, the tax imposed
19by this Act does not apply to the proceeds of sales made on or
20after July 1, 2003 and on or before December 31, 2013 but
21applies to 100% of the proceeds of sales made thereafter.
22    With respect to food for human consumption that is to be
23consumed off the premises where it is sold (other than
24alcoholic beverages, soft drinks, and food that has been
25prepared for immediate consumption) and prescription and
26nonprescription medicines, drugs, medical appliances,

 

 

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1modifications to a motor vehicle for the purpose of rendering
2it usable by a disabled person, and insulin, urine testing
3materials, syringes, and needles used by diabetics, for human
4use, the tax is imposed at the rate of 1%. For the purposes of
5this Section, until September 1, 2009: the term "soft drinks"
6means any complete, finished, ready-to-use, non-alcoholic
7drink, whether carbonated or not, including but not limited to
8soda water, cola, fruit juice, vegetable juice, carbonated
9water, and all other preparations commonly known as soft drinks
10of whatever kind or description that are contained in any
11closed or sealed bottle, can, carton, or container, regardless
12of size; but "soft drinks" does not include coffee, tea,
13non-carbonated water, infant formula, milk or milk products as
14defined in the Grade A Pasteurized Milk and Milk Products Act,
15or drinks containing 50% or more natural fruit or vegetable
16juice.
17    Notwithstanding any other provisions of this Act,
18beginning September 1, 2009, "soft drinks" means non-alcoholic
19beverages that contain natural or artificial sweeteners. "Soft
20drinks" do not include beverages that contain milk or milk
21products, soy, rice or similar milk substitutes, or greater
22than 50% of vegetable or fruit juice by volume.
23    Until August 1, 2009, and notwithstanding any other
24provisions of this Act, "food for human consumption that is to
25be consumed off the premises where it is sold" includes all
26food sold through a vending machine, except soft drinks and

 

 

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1food products that are dispensed hot from a vending machine,
2regardless of the location of the vending machine. Beginning
3August 1, 2009, and notwithstanding any other provisions of
4this Act, "food for human consumption that is to be consumed
5off the premises where it is sold" includes all food sold
6through a vending machine, except soft drinks, candy, and food
7products that are dispensed hot from a vending machine,
8regardless of the location of the vending machine.
9    Notwithstanding any other provisions of this Act,
10beginning September 1, 2009, "food for human consumption that
11is to be consumed off the premises where it is sold" does not
12include candy. For purposes of this Section, "candy" means a
13preparation of sugar, honey, or other natural or artificial
14sweeteners in combination with chocolate, fruits, nuts or other
15ingredients or flavorings in the form of bars, drops, or
16pieces. "Candy" does not include any preparation that contains
17flour or requires refrigeration.
18    Notwithstanding any other provisions of this Act,
19beginning September 1, 2009, "nonprescription medicines and
20drugs" does not include grooming and hygiene products. For
21purposes of this Section, "grooming and hygiene products"
22includes, but is not limited to, soaps and cleaning solutions,
23shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
24lotions and screens, unless those products are available by
25prescription only, regardless of whether the products meet the
26definition of "over-the-counter-drugs". For the purposes of

 

 

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1this paragraph, "over-the-counter-drug" means a drug for human
2use that contains a label that identifies the product as a drug
3as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
4label includes:
5        (A) A "Drug Facts" panel; or
6        (B) A statement of the "active ingredient(s)" with a
7    list of those ingredients contained in the compound,
8    substance or preparation.
9    If the property that is purchased at retail from a retailer
10is acquired outside Illinois and used outside Illinois before
11being brought to Illinois for use here and is taxable under
12this Act, the "selling price" on which the tax is computed
13shall be reduced by an amount that represents a reasonable
14allowance for depreciation for the period of prior out-of-state
15use.
16(Source: P.A. 96-34, eff. 7-13-09; 96-37, eff. 7-13-09; 96-38,
17eff. 7-13-09; 96-1000, eff. 7-2-10; 96-1012, eff. 7-7-10.)
 
18    Section 15. The Retailers' Occupation Tax Act is amended by
19changing Section 2-10 as follows:
 
20    (35 ILCS 120/2-10)
21    Sec. 2-10. Rate of tax. Unless otherwise provided in this
22Section, the tax imposed by this Act is at the rate of 6.25% of
23gross receipts from sales of tangible personal property made in
24the course of business.

 

 

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1    Beginning on July 1, 2000 and through December 31, 2000,
2with respect to motor fuel, as defined in Section 1.1 of the
3Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
4the Use Tax Act, the tax is imposed at the rate of 1.25%.
5    Beginning on August 6, 2010 through August 15, 2010, with
6respect to sales tax holiday items as defined in Section 2-8 of
7this Act, and from August 6th through August 15th of each year
8thereafter, the tax is imposed at the rate of 1.25%.
9    Within 14 days after the effective date of this amendatory
10Act of the 91st General Assembly, each retailer of motor fuel
11and gasohol shall cause the following notice to be posted in a
12prominently visible place on each retail dispensing device that
13is used to dispense motor fuel or gasohol in the State of
14Illinois: "As of July 1, 2000, the State of Illinois has
15eliminated the State's share of sales tax on motor fuel and
16gasohol through December 31, 2000. The price on this pump
17should reflect the elimination of the tax." The notice shall be
18printed in bold print on a sign that is no smaller than 4
19inches by 8 inches. The sign shall be clearly visible to
20customers. Any retailer who fails to post or maintain a
21required sign through December 31, 2000 is guilty of a petty
22offense for which the fine shall be $500 per day per each
23retail premises where a violation occurs.
24    With respect to gasohol, as defined in the Use Tax Act, the
25tax imposed by this Act applies to (i) 70% of the proceeds of
26sales made on or after January 1, 1990, and before July 1,

 

 

HB0258- 17 -LRB097 06115 HLH 46188 b

12003, (ii) 80% of the proceeds of sales made on or after July
21, 2003 and on or before December 31, 2013, and (iii) 100% of
3the proceeds of sales made thereafter. If, at any time,
4however, the tax under this Act on sales of gasohol, as defined
5in the Use Tax Act, is imposed at the rate of 1.25%, then the
6tax imposed by this Act applies to 100% of the proceeds of
7sales of gasohol made during that time.
8    With respect to majority blended ethanol fuel, as defined
9in the Use Tax Act, the tax imposed by this Act does not apply
10to the proceeds of sales made on or after July 1, 2003 and on or
11before December 31, 2013 but applies to 100% of the proceeds of
12sales made thereafter.
13    With respect to biodiesel blends, as defined in the Use Tax
14Act, with no less than 1% and no more than 10% biodiesel, the
15tax imposed by this Act applies to (i) 80% of the proceeds of
16sales made on or after July 1, 2003 and on or before December
1731, 2013 and (ii) 100% of the proceeds of sales made
18thereafter. If, at any time, however, the tax under this Act on
19sales of biodiesel blends, as defined in the Use Tax Act, with
20no less than 1% and no more than 10% biodiesel is imposed at
21the rate of 1.25%, then the tax imposed by this Act applies to
22100% of the proceeds of sales of biodiesel blends with no less
23than 1% and no more than 10% biodiesel made during that time.
24    With respect to 100% biodiesel, as defined in the Use Tax
25Act, and biodiesel blends, as defined in the Use Tax Act, with
26more than 10% but no more than 99% biodiesel, the tax imposed

 

 

HB0258- 18 -LRB097 06115 HLH 46188 b

1by this Act does not apply to the proceeds of sales made on or
2after July 1, 2003 and on or before December 31, 2013 but
3applies to 100% of the proceeds of sales made thereafter.
4    With respect to food for human consumption that is to be
5consumed off the premises where it is sold (other than
6alcoholic beverages, soft drinks, and food that has been
7prepared for immediate consumption) and prescription and
8nonprescription medicines, drugs, medical appliances,
9modifications to a motor vehicle for the purpose of rendering
10it usable by a disabled person, and insulin, urine testing
11materials, syringes, and needles used by diabetics, for human
12use, the tax is imposed at the rate of 1%. For the purposes of
13this Section, until September 1, 2009: the term "soft drinks"
14means any complete, finished, ready-to-use, non-alcoholic
15drink, whether carbonated or not, including but not limited to
16soda water, cola, fruit juice, vegetable juice, carbonated
17water, and all other preparations commonly known as soft drinks
18of whatever kind or description that are contained in any
19closed or sealed bottle, can, carton, or container, regardless
20of size; but "soft drinks" does not include coffee, tea,
21non-carbonated water, infant formula, milk or milk products as
22defined in the Grade A Pasteurized Milk and Milk Products Act,
23or drinks containing 50% or more natural fruit or vegetable
24juice.
25    Notwithstanding any other provisions of this Act,
26beginning September 1, 2009, "soft drinks" means non-alcoholic

 

 

HB0258- 19 -LRB097 06115 HLH 46188 b

1beverages that contain natural or artificial sweeteners. "Soft
2drinks" do not include beverages that contain milk or milk
3products, soy, rice or similar milk substitutes, or greater
4than 50% of vegetable or fruit juice by volume.
5    Until August 1, 2009, and notwithstanding any other
6provisions of this Act, "food for human consumption that is to
7be consumed off the premises where it is sold" includes all
8food sold through a vending machine, except soft drinks and
9food products that are dispensed hot from a vending machine,
10regardless of the location of the vending machine. Beginning
11August 1, 2009, and notwithstanding any other provisions of
12this Act, "food for human consumption that is to be consumed
13off the premises where it is sold" includes all food sold
14through a vending machine, except soft drinks, candy, and food
15products that are dispensed hot from a vending machine,
16regardless of the location of the vending machine.
17    Notwithstanding any other provisions of this Act,
18beginning September 1, 2009, "food for human consumption that
19is to be consumed off the premises where it is sold" does not
20include candy. For purposes of this Section, "candy" means a
21preparation of sugar, honey, or other natural or artificial
22sweeteners in combination with chocolate, fruits, nuts or other
23ingredients or flavorings in the form of bars, drops, or
24pieces. "Candy" does not include any preparation that contains
25flour or requires refrigeration.
26    Notwithstanding any other provisions of this Act,

 

 

HB0258- 20 -LRB097 06115 HLH 46188 b

1beginning September 1, 2009, "nonprescription medicines and
2drugs" does not include grooming and hygiene products. For
3purposes of this Section, "grooming and hygiene products"
4includes, but is not limited to, soaps and cleaning solutions,
5shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
6lotions and screens, unless those products are available by
7prescription only, regardless of whether the products meet the
8definition of "over-the-counter-drugs". For the purposes of
9this paragraph, "over-the-counter-drug" means a drug for human
10use that contains a label that identifies the product as a drug
11as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
12label includes:
13        (A) A "Drug Facts" panel; or
14        (B) A statement of the "active ingredient(s)" with a
15    list of those ingredients contained in the compound,
16    substance or preparation.
17(Source: P.A. 96-34, eff. 7-13-09; 96-37, eff. 7-13-09; 96-38,
18eff. 7-13-09; 96-1000, eff. 7-2-10; 96-1012, eff. 7-7-10.)
 
19    Section 99. Effective date. This Act takes effect upon
20becoming law.