Illinois General Assembly - Full Text of SB3127
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Full Text of SB3127  103rd General Assembly

SB3127 103RD GENERAL ASSEMBLY

 


 
103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
SB3127

 

Introduced 2/2/2024, by Sen. Win Stoller

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 105/3-55  from Ch. 120, par. 439.3-55
35 ILCS 110/3-45  from Ch. 120, par. 439.33-45
35 ILCS 115/3-5
35 ILCS 120/2-5

    Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Reinstates the exemption for the use or sale of tangible personal property purchased from an Illinois retailer by a taxpayer engaged in centralized purchasing activities in Illinois. Provides that the exemption sunsets on June 30, 2029 (currently, June 30, 2016). Effective immediately.


LRB103 37896 HLH 68027 b

 

 

A BILL FOR

 

SB3127LRB103 37896 HLH 68027 b

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 Use Tax Act is amended by changing Section
53-55 as follows:
 
6    (35 ILCS 105/3-55)  (from Ch. 120, par. 439.3-55)
7    Sec. 3-55. Multistate exemption. To prevent actual or
8likely multistate taxation, the tax imposed by this Act does
9not apply to the use of tangible personal property in this
10State under the following circumstances:
11    (a) The use, in this State, of tangible personal property
12acquired outside this State by a nonresident individual and
13brought into this State by the individual for his or her own
14use while temporarily within this State or while passing
15through this State.
16    (b) (Blank).
17    (c) The use, in this State, by owners, lessors, or
18shippers of tangible personal property that is utilized by
19interstate carriers for hire for use as rolling stock moving
20in interstate commerce as long as so used by the interstate
21carriers for hire, and equipment operated by a
22telecommunications provider, licensed as a common carrier by
23the Federal Communications Commission, which is permanently

 

 

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1installed in or affixed to aircraft moving in interstate
2commerce.
3    (d) The use, in this State, of tangible personal property
4that is acquired outside this State and caused to be brought
5into this State by a person who has already paid a tax in
6another State in respect to the sale, purchase, or use of that
7property, to the extent of the amount of the tax properly due
8and paid in the other State.
9    (e) The temporary storage, in this State, of tangible
10personal property that is acquired outside this State and
11that, after being brought into this State and stored here
12temporarily, is used solely outside this State or is
13physically attached to or incorporated into other tangible
14personal property that is used solely outside this State, or
15is altered by converting, fabricating, manufacturing,
16printing, processing, or shaping, and, as altered, is used
17solely outside this State.
18    (f) The temporary storage in this State of building
19materials and fixtures that are acquired either in this State
20or outside this State by an Illinois registered combination
21retailer and construction contractor, and that the purchaser
22thereafter uses outside this State by incorporating that
23property into real estate located outside this State.
24    (g) The use or purchase of tangible personal property by a
25common carrier by rail or motor that receives the physical
26possession of the property in Illinois, and that transports

 

 

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1the property, or shares with another common carrier in the
2transportation of the property, out of Illinois on a standard
3uniform bill of lading showing the seller of the property as
4the shipper or consignor of the property to a destination
5outside Illinois, for use outside Illinois.
6    (h) Except as provided in subsection (h-1), the use, in
7this State, of a motor vehicle that was sold in this State to a
8nonresident, even though the motor vehicle is delivered to the
9nonresident in this State, if the motor vehicle is not to be
10titled in this State, and if a drive-away permit is issued to
11the motor vehicle as provided in Section 3-603 of the Illinois
12Vehicle Code or if the nonresident purchaser has vehicle
13registration plates to transfer to the motor vehicle upon
14returning to his or her home state. The issuance of the
15drive-away permit or having the out-of-state registration
16plates to be transferred shall be prima facie evidence that
17the motor vehicle will not be titled in this State.
18    (h-1) The exemption under subsection (h) does not apply if
19the state in which the motor vehicle will be titled does not
20allow a reciprocal exemption for the use in that state of a
21motor vehicle sold and delivered in that state to an Illinois
22resident but titled in Illinois. The tax collected under this
23Act on the sale of a motor vehicle in this State to a resident
24of another state that does not allow a reciprocal exemption
25shall be imposed at a rate equal to the state's rate of tax on
26taxable property in the state in which the purchaser is a

 

 

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1resident, except that the tax shall not exceed the tax that
2would otherwise be imposed under this Act. At the time of the
3sale, the purchaser shall execute a statement, signed under
4penalty of perjury, of his or her intent to title the vehicle
5in the state in which the purchaser is a resident within 30
6days after the sale and of the fact of the payment to the State
7of Illinois of tax in an amount equivalent to the state's rate
8of tax on taxable property in his or her state of residence and
9shall submit the statement to the appropriate tax collection
10agency in his or her state of residence. In addition, the
11retailer must retain a signed copy of the statement in his or
12her records. Nothing in this subsection shall be construed to
13require the removal of the vehicle from this state following
14the filing of an intent to title the vehicle in the purchaser's
15state of residence if the purchaser titles the vehicle in his
16or her state of residence within 30 days after the date of
17sale. The tax collected under this Act in accordance with this
18subsection (h-1) shall be proportionately distributed as if
19the tax were collected at the 6.25% general rate imposed under
20this Act.
21    (h-2) The following exemptions apply with respect to
22certain aircraft:
23        (1) Beginning on July 1, 2007, no tax is imposed under
24    this Act on the purchase of an aircraft, as defined in
25    Section 3 of the Illinois Aeronautics Act, if all of the
26    following conditions are met:

 

 

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1            (A) the aircraft leaves this State within 15 days
2        after the later of either the issuance of the final
3        billing for the purchase of the aircraft or the
4        authorized approval for return to service, completion
5        of the maintenance record entry, and completion of the
6        test flight and ground test for inspection, as
7        required by 14 C.F.R. 91.407;
8            (B) the aircraft is not based or registered in
9        this State after the purchase of the aircraft; and
10            (C) the purchaser provides the Department with a
11        signed and dated certification, on a form prescribed
12        by the Department, certifying that the requirements of
13        this item (1) are met. The certificate must also
14        include the name and address of the purchaser, the
15        address of the location where the aircraft is to be
16        titled or registered, the address of the primary
17        physical location of the aircraft, and other
18        information that the Department may reasonably
19        require.
20        (2) Beginning on July 1, 2007, no tax is imposed under
21    this Act on the use of an aircraft, as defined in Section 3
22    of the Illinois Aeronautics Act, that is temporarily
23    located in this State for the purpose of a prepurchase
24    evaluation if all of the following conditions are met:
25            (A) the aircraft is not based or registered in
26        this State after the prepurchase evaluation; and

 

 

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1            (B) the purchaser provides the Department with a
2        signed and dated certification, on a form prescribed
3        by the Department, certifying that the requirements of
4        this item (2) are met. The certificate must also
5        include the name and address of the purchaser, the
6        address of the location where the aircraft is to be
7        titled or registered, the address of the primary
8        physical location of the aircraft, and other
9        information that the Department may reasonably
10        require.
11        (3) Beginning on July 1, 2007, no tax is imposed under
12    this Act on the use of an aircraft, as defined in Section 3
13    of the Illinois Aeronautics Act, that is temporarily
14    located in this State for the purpose of a post-sale
15    customization if all of the following conditions are met:
16            (A) the aircraft leaves this State within 15 days
17        after the authorized approval for return to service,
18        completion of the maintenance record entry, and
19        completion of the test flight and ground test for
20        inspection, as required by 14 C.F.R. 91.407;
21            (B) the aircraft is not based or registered in
22        this State either before or after the post-sale
23        customization; and
24            (C) the purchaser provides the Department with a
25        signed and dated certification, on a form prescribed
26        by the Department, certifying that the requirements of

 

 

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1        this item (3) are met. The certificate must also
2        include the name and address of the purchaser, the
3        address of the location where the aircraft is to be
4        titled or registered, the address of the primary
5        physical location of the aircraft, and other
6        information that the Department may reasonably
7        require.
8    If tax becomes due under this subsection (h-2) because of
9the purchaser's use of the aircraft in this State, the
10purchaser shall file a return with the Department and pay the
11tax on the fair market value of the aircraft. This return and
12payment of the tax must be made no later than 30 days after the
13aircraft is used in a taxable manner in this State. The tax is
14based on the fair market value of the aircraft on the date that
15it is first used in a taxable manner in this State.
16    For purposes of this subsection (h-2):
17    "Based in this State" means hangared, stored, or otherwise
18used, excluding post-sale customizations as defined in this
19Section, for 10 or more days in each 12-month period
20immediately following the date of the sale of the aircraft.
21    "Post-sale customization" means any improvement,
22maintenance, or repair that is performed on an aircraft
23following a transfer of ownership of the aircraft.
24    "Prepurchase evaluation" means an examination of an
25aircraft to provide a potential purchaser with information
26relevant to the potential purchase.

 

 

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1    "Registered in this State" means an aircraft registered
2with the Department of Transportation, Aeronautics Division,
3or titled or registered with the Federal Aviation
4Administration to an address located in this State.
5    This subsection (h-2) is exempt from the provisions of
6Section 3-90.
7    (i) Beginning July 1, 1999, the use, in this State, of fuel
8acquired outside this State and brought into this State in the
9fuel supply tanks of locomotives engaged in freight hauling
10and passenger service for interstate commerce. This subsection
11is exempt from the provisions of Section 3-90.
12    (j) Beginning on January 1, 2002 and through June 30,
132016, and beginning again on July 1, 2024 and through June 30,
142029, the use of tangible personal property purchased from an
15Illinois retailer by a taxpayer engaged in centralized
16purchasing activities in Illinois who will, upon receipt of
17the property in Illinois, temporarily store the property in
18Illinois (i) for the purpose of subsequently transporting it
19outside this State for use or consumption thereafter solely
20outside this State or (ii) for the purpose of being processed,
21fabricated, or manufactured into, attached to, or incorporated
22into other tangible personal property to be transported
23outside this State and thereafter used or consumed solely
24outside this State. The Director of Revenue shall, pursuant to
25rules adopted in accordance with the Illinois Administrative
26Procedure Act, issue a permit to any taxpayer in good standing

 

 

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1with the Department who is eligible for the exemption under
2this subsection (j). The permit issued under this subsection
3(j) shall authorize the holder, to the extent and in the manner
4specified in the rules adopted under this Act, to purchase
5tangible personal property from a retailer exempt from the
6taxes imposed by this Act. Taxpayers shall maintain all
7necessary books and records to substantiate the use and
8consumption of all such tangible personal property outside of
9the State of Illinois.
10(Source: P.A. 100-321, eff. 8-24-17.)
 
11    Section 10. The Service Use Tax Act is amended by changing
12Section 3-45 as follows:
 
13    (35 ILCS 110/3-45)  (from Ch. 120, par. 439.33-45)
14    Sec. 3-45. Multistate exemption. To prevent actual or
15likely multistate taxation, the tax imposed by this Act does
16not apply to the use of tangible personal property in this
17State under the following circumstances:
18    (a) The use, in this State, of property acquired outside
19this State by a nonresident individual and brought into this
20State by the individual for his or her own use while
21temporarily within this State or while passing through this
22State.
23    (b) The use, in this State, of property that is acquired
24outside this State and that is moved into this State for use as

 

 

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1rolling stock moving in interstate commerce.
2    (c) The use, in this State, of property that is acquired
3outside this State and caused to be brought into this State by
4a person who has already paid a tax in another state in respect
5to the sale, purchase, or use of that property, to the extent
6of the amount of the tax properly due and paid in the other
7state.
8    (d) The temporary storage, in this State, of property that
9is acquired outside this State and that after being brought
10into this State and stored here temporarily, is used solely
11outside this State or is physically attached to or
12incorporated into other property that is used solely outside
13this State, or is altered by converting, fabricating,
14manufacturing, printing, processing, or shaping, and, as
15altered, is used solely outside this State.
16    (e) Beginning July 1, 1999, the use, in this State, of fuel
17acquired outside this State and brought into this State in the
18fuel supply tanks of locomotives engaged in freight hauling
19and passenger service for interstate commerce. This subsection
20is exempt from the provisions of Section 3-75.
21    (f) Beginning on January 1, 2002 and through June 30,
222016, and beginning again on July 1, 2024 and through June 30,
232029, the use of tangible personal property purchased from an
24Illinois retailer by a taxpayer engaged in centralized
25purchasing activities in Illinois who will, upon receipt of
26the property in Illinois, temporarily store the property in

 

 

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1Illinois (i) for the purpose of subsequently transporting it
2outside this State for use or consumption thereafter solely
3outside this State or (ii) for the purpose of being processed,
4fabricated, or manufactured into, attached to, or incorporated
5into other tangible personal property to be transported
6outside this State and thereafter used or consumed solely
7outside this State. The Director of Revenue shall, pursuant to
8rules adopted in accordance with the Illinois Administrative
9Procedure Act, issue a permit to any taxpayer in good standing
10with the Department who is eligible for the exemption under
11this subsection (f). The permit issued under this subsection
12(f) shall authorize the holder, to the extent and in the manner
13specified in the rules adopted under this Act, to purchase
14tangible personal property from a retailer exempt from the
15taxes imposed by this Act. Taxpayers shall maintain all
16necessary books and records to substantiate the use and
17consumption of all such tangible personal property outside of
18the State of Illinois.
19(Source: P.A. 97-73, eff. 6-30-11.)
 
20    Section 15. The Service Occupation Tax Act is amended by
21changing Section 3-5 as follows:
 
22    (35 ILCS 115/3-5)
23    Sec. 3-5. Exemptions. The following tangible personal
24property is exempt from the tax imposed by this Act:

 

 

SB3127- 12 -LRB103 37896 HLH 68027 b

1    (1) Personal property sold by a corporation, society,
2association, foundation, institution, or organization, other
3than a limited liability company, that is organized and
4operated as a not-for-profit service enterprise for the
5benefit of persons 65 years of age or older if the personal
6property was not purchased by the enterprise for the purpose
7of resale by the enterprise.
8    (2) Personal property purchased by a not-for-profit
9Illinois county fair association for use in conducting,
10operating, or promoting the county fair.
11    (3) Personal property purchased by any not-for-profit arts
12or cultural organization that establishes, by proof required
13by the Department by rule, that it has received an exemption
14under Section 501(c)(3) of the Internal Revenue Code and that
15is organized and operated primarily for the presentation or
16support of arts or cultural programming, activities, or
17services. These organizations include, but are not limited to,
18music and dramatic arts organizations such as symphony
19orchestras and theatrical groups, arts and cultural service
20organizations, local arts councils, visual arts organizations,
21and media arts organizations. On and after July 1, 2001 (the
22effective date of Public Act 92-35), however, an entity
23otherwise eligible for this exemption shall not make tax-free
24purchases unless it has an active identification number issued
25by the Department.
26    (4) Legal tender, currency, medallions, or gold or silver

 

 

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1coinage issued by the State of Illinois, the government of the
2United States of America, or the government of any foreign
3country, and bullion.
4    (5) Until July 1, 2003 and beginning again on September 1,
52004 through August 30, 2014, graphic arts machinery and
6equipment, including repair and replacement parts, both new
7and used, and including that manufactured on special order or
8purchased for lease, certified by the purchaser to be used
9primarily for graphic arts production. Equipment includes
10chemicals or chemicals acting as catalysts but only if the
11chemicals or chemicals acting as catalysts effect a direct and
12immediate change upon a graphic arts product. Beginning on
13July 1, 2017, graphic arts machinery and equipment is included
14in the manufacturing and assembling machinery and equipment
15exemption under Section 2 of this Act.
16    (6) Personal property sold by a teacher-sponsored student
17organization affiliated with an elementary or secondary school
18located in Illinois.
19    (7) Farm machinery and equipment, both new and used,
20including that manufactured on special order, certified by the
21purchaser to be used primarily for production agriculture or
22State or federal agricultural programs, including individual
23replacement parts for the machinery and equipment, including
24machinery and equipment purchased for lease, and including
25implements of husbandry defined in Section 1-130 of the
26Illinois Vehicle Code, farm machinery and agricultural

 

 

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1chemical and fertilizer spreaders, and nurse wagons required
2to be registered under Section 3-809 of the Illinois Vehicle
3Code, but excluding other motor vehicles required to be
4registered under the Illinois Vehicle Code. Horticultural
5polyhouses or hoop houses used for propagating, growing, or
6overwintering plants shall be considered farm machinery and
7equipment under this item (7). Agricultural chemical tender
8tanks and dry boxes shall include units sold separately from a
9motor vehicle required to be licensed and units sold mounted
10on a motor vehicle required to be licensed if the selling price
11of the tender is separately stated.
12    Farm machinery and equipment shall include precision
13farming equipment that is installed or purchased to be
14installed on farm machinery and equipment, including, but not
15limited to, tractors, harvesters, sprayers, planters, seeders,
16or spreaders. Precision farming equipment includes, but is not
17limited to, soil testing sensors, computers, monitors,
18software, global positioning and mapping systems, and other
19such equipment.
20    Farm machinery and equipment also includes computers,
21sensors, software, and related equipment used primarily in the
22computer-assisted operation of production agriculture
23facilities, equipment, and activities such as, but not limited
24to, the collection, monitoring, and correlation of animal and
25crop data for the purpose of formulating animal diets and
26agricultural chemicals.

 

 

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1    Beginning on January 1, 2024, farm machinery and equipment
2also includes electrical power generation equipment used
3primarily for production agriculture.
4    This item (7) is exempt from the provisions of Section
53-55.
6    (8) Until June 30, 2013, fuel and petroleum products sold
7to or used by an air common carrier, certified by the carrier
8to be used for consumption, shipment, or storage in the
9conduct of its business as an air common carrier, for a flight
10destined for or returning from a location or locations outside
11the United States without regard to previous or subsequent
12domestic stopovers.
13    Beginning July 1, 2013, fuel and petroleum products sold
14to or used by an air carrier, certified by the carrier to be
15used for consumption, shipment, or storage in the conduct of
16its business as an air common carrier, for a flight that (i) is
17engaged in foreign trade or is engaged in trade between the
18United States and any of its possessions and (ii) transports
19at least one individual or package for hire from the city of
20origination to the city of final destination on the same
21aircraft, without regard to a change in the flight number of
22that aircraft.
23    (9) Proceeds of mandatory service charges separately
24stated on customers' bills for the purchase and consumption of
25food and beverages, to the extent that the proceeds of the
26service charge are in fact turned over as tips or as a

 

 

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1substitute for tips to the employees who participate directly
2in preparing, serving, hosting or cleaning up the food or
3beverage function with respect to which the service charge is
4imposed.
5    (10) Until July 1, 2003, oil field exploration, drilling,
6and production equipment, including (i) rigs and parts of
7rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)
8pipe and tubular goods, including casing and drill strings,
9(iii) pumps and pump-jack units, (iv) storage tanks and flow
10lines, (v) any individual replacement part for oil field
11exploration, drilling, and production equipment, and (vi)
12machinery and equipment purchased for lease; but excluding
13motor vehicles required to be registered under the Illinois
14Vehicle Code.
15    (11) Photoprocessing machinery and equipment, including
16repair and replacement parts, both new and used, including
17that manufactured on special order, certified by the purchaser
18to be used primarily for photoprocessing, and including
19photoprocessing machinery and equipment purchased for lease.
20    (12) Until July 1, 2028, coal and aggregate exploration,
21mining, off-highway hauling, processing, maintenance, and
22reclamation equipment, including replacement parts and
23equipment, and including equipment purchased for lease, but
24excluding motor vehicles required to be registered under the
25Illinois Vehicle Code. The changes made to this Section by
26Public Act 97-767 apply on and after July 1, 2003, but no claim

 

 

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1for credit or refund is allowed on or after August 16, 2013
2(the effective date of Public Act 98-456) for such taxes paid
3during the period beginning July 1, 2003 and ending on August
416, 2013 (the effective date of Public Act 98-456).
5    (13) Beginning January 1, 1992 and through June 30, 2016,
6food for human consumption that is to be consumed off the
7premises where it is sold (other than alcoholic beverages,
8soft drinks and food that has been prepared for immediate
9consumption) and prescription and non-prescription medicines,
10drugs, medical appliances, and insulin, urine testing
11materials, syringes, and needles used by diabetics, for human
12use, when purchased for use by a person receiving medical
13assistance under Article V of the Illinois Public Aid Code who
14resides in a licensed long-term care facility, as defined in
15the Nursing Home Care Act, or in a licensed facility as defined
16in the ID/DD Community Care Act, the MC/DD Act, or the
17Specialized Mental Health Rehabilitation Act of 2013.
18    (14) Semen used for artificial insemination of livestock
19for direct agricultural production.
20    (15) Horses, or interests in horses, registered with and
21meeting the requirements of any of the Arabian Horse Club
22Registry of America, Appaloosa Horse Club, American Quarter
23Horse Association, United States Trotting Association, or
24Jockey Club, as appropriate, used for purposes of breeding or
25racing for prizes. This item (15) is exempt from the
26provisions of Section 3-55, and the exemption provided for

 

 

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1under this item (15) applies for all periods beginning May 30,
21995, but no claim for credit or refund is allowed on or after
3January 1, 2008 (the effective date of Public Act 95-88) for
4such taxes paid during the period beginning May 30, 2000 and
5ending on January 1, 2008 (the effective date of Public Act
695-88).
7    (16) Computers and communications equipment utilized for
8any hospital purpose and equipment used in the diagnosis,
9analysis, or treatment of hospital patients sold to a lessor
10who leases the equipment, under a lease of one year or longer
11executed or in effect at the time of the purchase, to a
12hospital that has been issued an active tax exemption
13identification number by the Department under Section 1g of
14the Retailers' Occupation Tax Act.
15    (17) Personal property sold to a lessor who leases the
16property, under a lease of one year or longer executed or in
17effect at the time of the purchase, to a governmental body that
18has been issued an active tax exemption identification number
19by the Department under Section 1g of the Retailers'
20Occupation Tax Act.
21    (18) Beginning with taxable years ending on or after
22December 31, 1995 and ending with taxable years ending on or
23before December 31, 2004, personal property that is donated
24for disaster relief to be used in a State or federally declared
25disaster area in Illinois or bordering Illinois by a
26manufacturer or retailer that is registered in this State to a

 

 

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1corporation, society, association, foundation, or institution
2that has been issued a sales tax exemption identification
3number by the Department that assists victims of the disaster
4who reside within the declared disaster area.
5    (19) Beginning with taxable years ending on or after
6December 31, 1995 and ending with taxable years ending on or
7before December 31, 2004, personal property that is used in
8the performance of infrastructure repairs in this State,
9including, but not limited to, municipal roads and streets,
10access roads, bridges, sidewalks, waste disposal systems,
11water and sewer line extensions, water distribution and
12purification facilities, storm water drainage and retention
13facilities, and sewage treatment facilities, resulting from a
14State or federally declared disaster in Illinois or bordering
15Illinois when such repairs are initiated on facilities located
16in the declared disaster area within 6 months after the
17disaster.
18    (20) Beginning July 1, 1999, game or game birds sold at a
19"game breeding and hunting preserve area" as that term is used
20in the Wildlife Code. This paragraph is exempt from the
21provisions of Section 3-55.
22    (21) A motor vehicle, as that term is defined in Section
231-146 of the Illinois Vehicle Code, that is donated to a
24corporation, limited liability company, society, association,
25foundation, or institution that is determined by the
26Department to be organized and operated exclusively for

 

 

SB3127- 20 -LRB103 37896 HLH 68027 b

1educational purposes. For purposes of this exemption, "a
2corporation, limited liability company, society, association,
3foundation, or institution organized and operated exclusively
4for educational purposes" means all tax-supported public
5schools, private schools that offer systematic instruction in
6useful branches of learning by methods common to public
7schools and that compare favorably in their scope and
8intensity with the course of study presented in tax-supported
9schools, and vocational or technical schools or institutes
10organized and operated exclusively to provide a course of
11study of not less than 6 weeks duration and designed to prepare
12individuals to follow a trade or to pursue a manual,
13technical, mechanical, industrial, business, or commercial
14occupation.
15    (22) Beginning January 1, 2000, personal property,
16including food, purchased through fundraising events for the
17benefit of a public or private elementary or secondary school,
18a group of those schools, or one or more school districts if
19the events are sponsored by an entity recognized by the school
20district that consists primarily of volunteers and includes
21parents and teachers of the school children. This paragraph
22does not apply to fundraising events (i) for the benefit of
23private home instruction or (ii) for which the fundraising
24entity purchases the personal property sold at the events from
25another individual or entity that sold the property for the
26purpose of resale by the fundraising entity and that profits

 

 

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1from the sale to the fundraising entity. This paragraph is
2exempt from the provisions of Section 3-55.
3    (23) Beginning January 1, 2000 and through December 31,
42001, new or used automatic vending machines that prepare and
5serve hot food and beverages, including coffee, soup, and
6other items, and replacement parts for these machines.
7Beginning January 1, 2002 and through June 30, 2003, machines
8and parts for machines used in commercial, coin-operated
9amusement and vending business if a use or occupation tax is
10paid on the gross receipts derived from the use of the
11commercial, coin-operated amusement and vending machines. This
12paragraph is exempt from the provisions of Section 3-55.
13    (24) Beginning on August 2, 2001 (the effective date of
14Public Act 92-227), computers and communications equipment
15utilized for any hospital purpose and equipment used in the
16diagnosis, analysis, or treatment of hospital patients sold to
17a lessor who leases the equipment, under a lease of one year or
18longer executed or in effect at the time of the purchase, to a
19hospital that has been issued an active tax exemption
20identification number by the Department under Section 1g of
21the Retailers' Occupation Tax Act. This paragraph is exempt
22from the provisions of Section 3-55.
23    (25) Beginning on August 2, 2001 (the effective date of
24Public Act 92-227), personal property sold to a lessor who
25leases the property, under a lease of one year or longer
26executed or in effect at the time of the purchase, to a

 

 

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1governmental body that has been issued an active tax exemption
2identification number by the Department under Section 1g of
3the Retailers' Occupation Tax Act. This paragraph is exempt
4from the provisions of Section 3-55.
5    (26) Beginning on January 1, 2002 and through June 30,
62016, and beginning again on June 30, 2024 and through June 30,
72029, tangible personal property purchased from an Illinois
8retailer by a taxpayer engaged in centralized purchasing
9activities in Illinois who will, upon receipt of the property
10in Illinois, temporarily store the property in Illinois (i)
11for the purpose of subsequently transporting it outside this
12State for use or consumption thereafter solely outside this
13State or (ii) for the purpose of being processed, fabricated,
14or manufactured into, attached to, or incorporated into other
15tangible personal property to be transported outside this
16State and thereafter used or consumed solely outside this
17State. The Director of Revenue shall, pursuant to rules
18adopted in accordance with the Illinois Administrative
19Procedure Act, issue a permit to any taxpayer in good standing
20with the Department who is eligible for the exemption under
21this paragraph (26). The permit issued under this paragraph
22(26) shall authorize the holder, to the extent and in the
23manner specified in the rules adopted under this Act, to
24purchase tangible personal property from a retailer exempt
25from the taxes imposed by this Act. Taxpayers shall maintain
26all necessary books and records to substantiate the use and

 

 

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1consumption of all such tangible personal property outside of
2the State of Illinois.
3    (27) Beginning January 1, 2008, tangible personal property
4used in the construction or maintenance of a community water
5supply, as defined under Section 3.145 of the Environmental
6Protection Act, that is operated by a not-for-profit
7corporation that holds a valid water supply permit issued
8under Title IV of the Environmental Protection Act. This
9paragraph is exempt from the provisions of Section 3-55.
10    (28) Tangible personal property sold to a
11public-facilities corporation, as described in Section
1211-65-10 of the Illinois Municipal Code, for purposes of
13constructing or furnishing a municipal convention hall, but
14only if the legal title to the municipal convention hall is
15transferred to the municipality without any further
16consideration by or on behalf of the municipality at the time
17of the completion of the municipal convention hall or upon the
18retirement or redemption of any bonds or other debt
19instruments issued by the public-facilities corporation in
20connection with the development of the municipal convention
21hall. This exemption includes existing public-facilities
22corporations as provided in Section 11-65-25 of the Illinois
23Municipal Code. This paragraph is exempt from the provisions
24of Section 3-55.
25    (29) Beginning January 1, 2010 and continuing through
26December 31, 2029, materials, parts, equipment, components,

 

 

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1and furnishings incorporated into or upon an aircraft as part
2of the modification, refurbishment, completion, replacement,
3repair, or maintenance of the aircraft. This exemption
4includes consumable supplies used in the modification,
5refurbishment, completion, replacement, repair, and
6maintenance of aircraft. However, until January 1, 2024, this
7exemption excludes any materials, parts, equipment,
8components, and consumable supplies used in the modification,
9replacement, repair, and maintenance of aircraft engines or
10power plants, whether such engines or power plants are
11installed or uninstalled upon any such aircraft. "Consumable
12supplies" include, but are not limited to, adhesive, tape,
13sandpaper, general purpose lubricants, cleaning solution,
14latex gloves, and protective films.
15    Beginning January 1, 2010 and continuing through December
1631, 2023, this exemption applies only to the transfer of
17qualifying tangible personal property incident to the
18modification, refurbishment, completion, replacement, repair,
19or maintenance of an aircraft by persons who (i) hold an Air
20Agency Certificate and are empowered to operate an approved
21repair station by the Federal Aviation Administration, (ii)
22have a Class IV Rating, and (iii) conduct operations in
23accordance with Part 145 of the Federal Aviation Regulations.
24The exemption does not include aircraft operated by a
25commercial air carrier providing scheduled passenger air
26service pursuant to authority issued under Part 121 or Part

 

 

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1129 of the Federal Aviation Regulations. From January 1, 2024
2through December 31, 2029, this exemption applies only to the
3use of qualifying tangible personal property by: (A) persons
4who modify, refurbish, complete, repair, replace, or maintain
5aircraft and who (i) hold an Air Agency Certificate and are
6empowered to operate an approved repair station by the Federal
7Aviation Administration, (ii) have a Class IV Rating, and
8(iii) conduct operations in accordance with Part 145 of the
9Federal Aviation Regulations; and (B) persons who engage in
10the modification, replacement, repair, and maintenance of
11aircraft engines or power plants without regard to whether or
12not those persons meet the qualifications of item (A).
13    The changes made to this paragraph (29) by Public Act
1498-534 are declarative of existing law. It is the intent of the
15General Assembly that the exemption under this paragraph (29)
16applies continuously from January 1, 2010 through December 31,
172024; however, no claim for credit or refund is allowed for
18taxes paid as a result of the disallowance of this exemption on
19or after January 1, 2015 and prior to February 5, 2020 (the
20effective date of Public Act 101-629).
21    (30) Beginning January 1, 2017 and through December 31,
222026, menstrual pads, tampons, and menstrual cups.
23    (31) Tangible personal property transferred to a purchaser
24who is exempt from tax by operation of federal law. This
25paragraph is exempt from the provisions of Section 3-55.
26    (32) Qualified tangible personal property used in the

 

 

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1construction or operation of a data center that has been
2granted a certificate of exemption by the Department of
3Commerce and Economic Opportunity, whether that tangible
4personal property is purchased by the owner, operator, or
5tenant of the data center or by a contractor or subcontractor
6of the owner, operator, or tenant. Data centers that would
7have qualified for a certificate of exemption prior to January
81, 2020 had Public Act 101-31 been in effect, may apply for and
9obtain an exemption for subsequent purchases of computer
10equipment or enabling software purchased or leased to upgrade,
11supplement, or replace computer equipment or enabling software
12purchased or leased in the original investment that would have
13qualified.
14    The Department of Commerce and Economic Opportunity shall
15grant a certificate of exemption under this item (32) to
16qualified data centers as defined by Section 605-1025 of the
17Department of Commerce and Economic Opportunity Law of the
18Civil Administrative Code of Illinois.
19    For the purposes of this item (32):
20        "Data center" means a building or a series of
21    buildings rehabilitated or constructed to house working
22    servers in one physical location or multiple sites within
23    the State of Illinois.
24        "Qualified tangible personal property" means:
25    electrical systems and equipment; climate control and
26    chilling equipment and systems; mechanical systems and

 

 

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1    equipment; monitoring and secure systems; emergency
2    generators; hardware; computers; servers; data storage
3    devices; network connectivity equipment; racks; cabinets;
4    telecommunications cabling infrastructure; raised floor
5    systems; peripheral components or systems; software;
6    mechanical, electrical, or plumbing systems; battery
7    systems; cooling systems and towers; temperature control
8    systems; other cabling; and other data center
9    infrastructure equipment and systems necessary to operate
10    qualified tangible personal property, including fixtures;
11    and component parts of any of the foregoing, including
12    installation, maintenance, repair, refurbishment, and
13    replacement of qualified tangible personal property to
14    generate, transform, transmit, distribute, or manage
15    electricity necessary to operate qualified tangible
16    personal property; and all other tangible personal
17    property that is essential to the operations of a computer
18    data center. The term "qualified tangible personal
19    property" also includes building materials physically
20    incorporated into in to the qualifying data center. To
21    document the exemption allowed under this Section, the
22    retailer must obtain from the purchaser a copy of the
23    certificate of eligibility issued by the Department of
24    Commerce and Economic Opportunity.
25    This item (32) is exempt from the provisions of Section
263-55.

 

 

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1    (33) Beginning July 1, 2022, breast pumps, breast pump
2collection and storage supplies, and breast pump kits. This
3item (33) is exempt from the provisions of Section 3-55. As
4used in this item (33):
5        "Breast pump" means an electrically controlled or
6    manually controlled pump device designed or marketed to be
7    used to express milk from a human breast during lactation,
8    including the pump device and any battery, AC adapter, or
9    other power supply unit that is used to power the pump
10    device and is packaged and sold with the pump device at the
11    time of sale.
12        "Breast pump collection and storage supplies" means
13    items of tangible personal property designed or marketed
14    to be used in conjunction with a breast pump to collect
15    milk expressed from a human breast and to store collected
16    milk until it is ready for consumption.
17        "Breast pump collection and storage supplies"
18    includes, but is not limited to: breast shields and breast
19    shield connectors; breast pump tubes and tubing adapters;
20    breast pump valves and membranes; backflow protectors and
21    backflow protector adaptors; bottles and bottle caps
22    specific to the operation of the breast pump; and breast
23    milk storage bags.
24        "Breast pump collection and storage supplies" does not
25    include: (1) bottles and bottle caps not specific to the
26    operation of the breast pump; (2) breast pump travel bags

 

 

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1    and other similar carrying accessories, including ice
2    packs, labels, and other similar products; (3) breast pump
3    cleaning supplies; (4) nursing bras, bra pads, breast
4    shells, and other similar products; and (5) creams,
5    ointments, and other similar products that relieve
6    breastfeeding-related symptoms or conditions of the
7    breasts or nipples, unless sold as part of a breast pump
8    kit that is pre-packaged by the breast pump manufacturer
9    or distributor.
10        "Breast pump kit" means a kit that: (1) contains no
11    more than a breast pump, breast pump collection and
12    storage supplies, a rechargeable battery for operating the
13    breast pump, a breastmilk cooler, bottle stands, ice
14    packs, and a breast pump carrying case; and (2) is
15    pre-packaged as a breast pump kit by the breast pump
16    manufacturer or distributor.
17    (34) Tangible personal property sold by or on behalf of
18the State Treasurer pursuant to the Revised Uniform Unclaimed
19Property Act. This item (34) is exempt from the provisions of
20Section 3-55.
21    (35) Beginning on January 1, 2024, tangible personal
22property purchased by an active duty member of the armed
23forces of the United States who presents valid military
24identification and purchases the property using a form of
25payment where the federal government is the payor. The member
26of the armed forces must complete, at the point of sale, a form

 

 

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1prescribed by the Department of Revenue documenting that the
2transaction is eligible for the exemption under this
3paragraph. Retailers must keep the form as documentation of
4the exemption in their records for a period of not less than 6
5years. "Armed forces of the United States" means the United
6States Army, Navy, Air Force, Marine Corps, or Coast Guard.
7This paragraph is exempt from the provisions of Section 3-55.
8(Source: P.A. 102-16, eff. 6-17-21; 102-700, Article 70,
9Section 70-15, eff. 4-19-22; 102-700, Article 75, Section
1075-15, eff. 4-19-22; 102-1026, eff. 5-27-22; 103-9, Article 5,
11Section 5-15, eff. 6-7-23; 103-9, Article 15, Section 15-15,
12eff. 6-7-23; 103-154, eff. 6-30-23; 103-384, eff. 1-1-24;
13revised 12-12-23.)
 
14    Section 20. The Retailers' Occupation Tax Act is amended
15by changing Section 2-5 as follows:
 
16    (35 ILCS 120/2-5)
17    Sec. 2-5. Exemptions. Gross receipts from proceeds from
18the sale of the following tangible personal property are
19exempt from the tax imposed by this Act:
20        (1) Farm chemicals.
21        (2) Farm machinery and equipment, both new and used,
22    including that manufactured on special order, certified by
23    the purchaser to be used primarily for production
24    agriculture or State or federal agricultural programs,

 

 

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1    including individual replacement parts for the machinery
2    and equipment, including machinery and equipment purchased
3    for lease, and including implements of husbandry defined
4    in Section 1-130 of the Illinois Vehicle Code, farm
5    machinery and agricultural chemical and fertilizer
6    spreaders, and nurse wagons required to be registered
7    under Section 3-809 of the Illinois Vehicle Code, but
8    excluding other motor vehicles required to be registered
9    under the Illinois Vehicle Code. Horticultural polyhouses
10    or hoop houses used for propagating, growing, or
11    overwintering plants shall be considered farm machinery
12    and equipment under this item (2). Agricultural chemical
13    tender tanks and dry boxes shall include units sold
14    separately from a motor vehicle required to be licensed
15    and units sold mounted on a motor vehicle required to be
16    licensed, if the selling price of the tender is separately
17    stated.
18        Farm machinery and equipment shall include precision
19    farming equipment that is installed or purchased to be
20    installed on farm machinery and equipment including, but
21    not limited to, tractors, harvesters, sprayers, planters,
22    seeders, or spreaders. Precision farming equipment
23    includes, but is not limited to, soil testing sensors,
24    computers, monitors, software, global positioning and
25    mapping systems, and other such equipment.
26        Farm machinery and equipment also includes computers,

 

 

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1    sensors, software, and related equipment used primarily in
2    the computer-assisted operation of production agriculture
3    facilities, equipment, and activities such as, but not
4    limited to, the collection, monitoring, and correlation of
5    animal and crop data for the purpose of formulating animal
6    diets and agricultural chemicals.
7        Beginning on January 1, 2024, farm machinery and
8    equipment also includes electrical power generation
9    equipment used primarily for production agriculture.
10        This item (2) is exempt from the provisions of Section
11    2-70.
12        (3) Until July 1, 2003, distillation machinery and
13    equipment, sold as a unit or kit, assembled or installed
14    by the retailer, certified by the user to be used only for
15    the production of ethyl alcohol that will be used for
16    consumption as motor fuel or as a component of motor fuel
17    for the personal use of the user, and not subject to sale
18    or resale.
19        (4) Until July 1, 2003 and beginning again September
20    1, 2004 through August 30, 2014, graphic arts machinery
21    and equipment, including repair and replacement parts,
22    both new and used, and including that manufactured on
23    special order or purchased for lease, certified by the
24    purchaser to be used primarily for graphic arts
25    production. Equipment includes chemicals or chemicals
26    acting as catalysts but only if the chemicals or chemicals

 

 

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1    acting as catalysts effect a direct and immediate change
2    upon a graphic arts product. Beginning on July 1, 2017,
3    graphic arts machinery and equipment is included in the
4    manufacturing and assembling machinery and equipment
5    exemption under paragraph (14).
6        (5) A motor vehicle that is used for automobile
7    renting, as defined in the Automobile Renting Occupation
8    and Use Tax Act. This paragraph is exempt from the
9    provisions of Section 2-70.
10        (6) Personal property sold by a teacher-sponsored
11    student organization affiliated with an elementary or
12    secondary school located in Illinois.
13        (7) Until July 1, 2003, proceeds of that portion of
14    the selling price of a passenger car the sale of which is
15    subject to the Replacement Vehicle Tax.
16        (8) Personal property sold to an Illinois county fair
17    association for use in conducting, operating, or promoting
18    the county fair.
19        (9) Personal property sold to a not-for-profit arts or
20    cultural organization that establishes, by proof required
21    by the Department by rule, that it has received an
22    exemption under Section 501(c)(3) of the Internal Revenue
23    Code and that is organized and operated primarily for the
24    presentation or support of arts or cultural programming,
25    activities, or services. These organizations include, but
26    are not limited to, music and dramatic arts organizations

 

 

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1    such as symphony orchestras and theatrical groups, arts
2    and cultural service organizations, local arts councils,
3    visual arts organizations, and media arts organizations.
4    On and after July 1, 2001 (the effective date of Public Act
5    92-35), however, an entity otherwise eligible for this
6    exemption shall not make tax-free purchases unless it has
7    an active identification number issued by the Department.
8        (10) Personal property sold by a corporation, society,
9    association, foundation, institution, or organization,
10    other than a limited liability company, that is organized
11    and operated as a not-for-profit service enterprise for
12    the benefit of persons 65 years of age or older if the
13    personal property was not purchased by the enterprise for
14    the purpose of resale by the enterprise.
15        (11) Except as otherwise provided in this Section,
16    personal property sold to a governmental body, to a
17    corporation, society, association, foundation, or
18    institution organized and operated exclusively for
19    charitable, religious, or educational purposes, or to a
20    not-for-profit corporation, society, association,
21    foundation, institution, or organization that has no
22    compensated officers or employees and that is organized
23    and operated primarily for the recreation of persons 55
24    years of age or older. A limited liability company may
25    qualify for the exemption under this paragraph only if the
26    limited liability company is organized and operated

 

 

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1    exclusively for educational purposes. On and after July 1,
2    1987, however, no entity otherwise eligible for this
3    exemption shall make tax-free purchases unless it has an
4    active identification number issued by the Department.
5        (12) (Blank).
6        (12-5) On and after July 1, 2003 and through June 30,
7    2004, motor vehicles of the second division with a gross
8    vehicle weight in excess of 8,000 pounds that are subject
9    to the commercial distribution fee imposed under Section
10    3-815.1 of the Illinois Vehicle Code. Beginning on July 1,
11    2004 and through June 30, 2005, the use in this State of
12    motor vehicles of the second division: (i) with a gross
13    vehicle weight rating in excess of 8,000 pounds; (ii) that
14    are subject to the commercial distribution fee imposed
15    under Section 3-815.1 of the Illinois Vehicle Code; and
16    (iii) that are primarily used for commercial purposes.
17    Through June 30, 2005, this exemption applies to repair
18    and replacement parts added after the initial purchase of
19    such a motor vehicle if that motor vehicle is used in a
20    manner that would qualify for the rolling stock exemption
21    otherwise provided for in this Act. For purposes of this
22    paragraph, "used for commercial purposes" means the
23    transportation of persons or property in furtherance of
24    any commercial or industrial enterprise whether for-hire
25    or not.
26        (13) Proceeds from sales to owners, lessors, or

 

 

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1    shippers of tangible personal property that is utilized by
2    interstate carriers for hire for use as rolling stock
3    moving in interstate commerce and equipment operated by a
4    telecommunications provider, licensed as a common carrier
5    by the Federal Communications Commission, which is
6    permanently installed in or affixed to aircraft moving in
7    interstate commerce.
8        (14) Machinery and equipment that will be used by the
9    purchaser, or a lessee of the purchaser, primarily in the
10    process of manufacturing or assembling tangible personal
11    property for wholesale or retail sale or lease, whether
12    the sale or lease is made directly by the manufacturer or
13    by some other person, whether the materials used in the
14    process are owned by the manufacturer or some other
15    person, or whether the sale or lease is made apart from or
16    as an incident to the seller's engaging in the service
17    occupation of producing machines, tools, dies, jigs,
18    patterns, gauges, or other similar items of no commercial
19    value on special order for a particular purchaser. The
20    exemption provided by this paragraph (14) does not include
21    machinery and equipment used in (i) the generation of
22    electricity for wholesale or retail sale; (ii) the
23    generation or treatment of natural or artificial gas for
24    wholesale or retail sale that is delivered to customers
25    through pipes, pipelines, or mains; or (iii) the treatment
26    of water for wholesale or retail sale that is delivered to

 

 

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1    customers through pipes, pipelines, or mains. The
2    provisions of Public Act 98-583 are declaratory of
3    existing law as to the meaning and scope of this
4    exemption. Beginning on July 1, 2017, the exemption
5    provided by this paragraph (14) includes, but is not
6    limited to, graphic arts machinery and equipment, as
7    defined in paragraph (4) of this Section.
8        (15) Proceeds of mandatory service charges separately
9    stated on customers' bills for purchase and consumption of
10    food and beverages, to the extent that the proceeds of the
11    service charge are in fact turned over as tips or as a
12    substitute for tips to the employees who participate
13    directly in preparing, serving, hosting or cleaning up the
14    food or beverage function with respect to which the
15    service charge is imposed.
16        (16) Tangible personal property sold to a purchaser if
17    the purchaser is exempt from use tax by operation of
18    federal law. This paragraph is exempt from the provisions
19    of Section 2-70.
20        (17) Tangible personal property sold to a common
21    carrier by rail or motor that receives the physical
22    possession of the property in Illinois and that transports
23    the property, or shares with another common carrier in the
24    transportation of the property, out of Illinois on a
25    standard uniform bill of lading showing the seller of the
26    property as the shipper or consignor of the property to a

 

 

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1    destination outside Illinois, for use outside Illinois.
2        (18) Legal tender, currency, medallions, or gold or
3    silver coinage issued by the State of Illinois, the
4    government of the United States of America, or the
5    government of any foreign country, and bullion.
6        (19) Until July 1, 2003, oil field exploration,
7    drilling, and production equipment, including (i) rigs and
8    parts of rigs, rotary rigs, cable tool rigs, and workover
9    rigs, (ii) pipe and tubular goods, including casing and
10    drill strings, (iii) pumps and pump-jack units, (iv)
11    storage tanks and flow lines, (v) any individual
12    replacement part for oil field exploration, drilling, and
13    production equipment, and (vi) machinery and equipment
14    purchased for lease; but excluding motor vehicles required
15    to be registered under the Illinois Vehicle Code.
16        (20) Photoprocessing machinery and equipment,
17    including repair and replacement parts, both new and used,
18    including that manufactured on special order, certified by
19    the purchaser to be used primarily for photoprocessing,
20    and including photoprocessing machinery and equipment
21    purchased for lease.
22        (21) Until July 1, 2028, coal and aggregate
23    exploration, mining, off-highway hauling, processing,
24    maintenance, and reclamation equipment, including
25    replacement parts and equipment, and including equipment
26    purchased for lease, but excluding motor vehicles required

 

 

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1    to be registered under the Illinois Vehicle Code. The
2    changes made to this Section by Public Act 97-767 apply on
3    and after July 1, 2003, but no claim for credit or refund
4    is allowed on or after August 16, 2013 (the effective date
5    of Public Act 98-456) for such taxes paid during the
6    period beginning July 1, 2003 and ending on August 16,
7    2013 (the effective date of Public Act 98-456).
8        (22) Until June 30, 2013, fuel and petroleum products
9    sold to or used by an air carrier, certified by the carrier
10    to be used for consumption, shipment, or storage in the
11    conduct of its business as an air common carrier, for a
12    flight destined for or returning from a location or
13    locations outside the United States without regard to
14    previous or subsequent domestic stopovers.
15        Beginning July 1, 2013, fuel and petroleum products
16    sold to or used by an air carrier, certified by the carrier
17    to be used for consumption, shipment, or storage in the
18    conduct of its business as an air common carrier, for a
19    flight that (i) is engaged in foreign trade or is engaged
20    in trade between the United States and any of its
21    possessions and (ii) transports at least one individual or
22    package for hire from the city of origination to the city
23    of final destination on the same aircraft, without regard
24    to a change in the flight number of that aircraft.
25        (23) A transaction in which the purchase order is
26    received by a florist who is located outside Illinois, but

 

 

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1    who has a florist located in Illinois deliver the property
2    to the purchaser or the purchaser's donee in Illinois.
3        (24) Fuel consumed or used in the operation of ships,
4    barges, or vessels that are used primarily in or for the
5    transportation of property or the conveyance of persons
6    for hire on rivers bordering on this State if the fuel is
7    delivered by the seller to the purchaser's barge, ship, or
8    vessel while it is afloat upon that bordering river.
9        (25) Except as provided in item (25-5) of this
10    Section, a motor vehicle sold in this State to a
11    nonresident even though the motor vehicle is delivered to
12    the nonresident in this State, if the motor vehicle is not
13    to be titled in this State, and if a drive-away permit is
14    issued to the motor vehicle as provided in Section 3-603
15    of the Illinois Vehicle Code or if the nonresident
16    purchaser has vehicle registration plates to transfer to
17    the motor vehicle upon returning to his or her home state.
18    The issuance of the drive-away permit or having the
19    out-of-state registration plates to be transferred is
20    prima facie evidence that the motor vehicle will not be
21    titled in this State.
22        (25-5) The exemption under item (25) does not apply if
23    the state in which the motor vehicle will be titled does
24    not allow a reciprocal exemption for a motor vehicle sold
25    and delivered in that state to an Illinois resident but
26    titled in Illinois. The tax collected under this Act on

 

 

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1    the sale of a motor vehicle in this State to a resident of
2    another state that does not allow a reciprocal exemption
3    shall be imposed at a rate equal to the state's rate of tax
4    on taxable property in the state in which the purchaser is
5    a resident, except that the tax shall not exceed the tax
6    that would otherwise be imposed under this Act. At the
7    time of the sale, the purchaser shall execute a statement,
8    signed under penalty of perjury, of his or her intent to
9    title the vehicle in the state in which the purchaser is a
10    resident within 30 days after the sale and of the fact of
11    the payment to the State of Illinois of tax in an amount
12    equivalent to the state's rate of tax on taxable property
13    in his or her state of residence and shall submit the
14    statement to the appropriate tax collection agency in his
15    or her state of residence. In addition, the retailer must
16    retain a signed copy of the statement in his or her
17    records. Nothing in this item shall be construed to
18    require the removal of the vehicle from this state
19    following the filing of an intent to title the vehicle in
20    the purchaser's state of residence if the purchaser titles
21    the vehicle in his or her state of residence within 30 days
22    after the date of sale. The tax collected under this Act in
23    accordance with this item (25-5) shall be proportionately
24    distributed as if the tax were collected at the 6.25%
25    general rate imposed under this Act.
26        (25-7) Beginning on July 1, 2007, no tax is imposed

 

 

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1    under this Act on the sale of an aircraft, as defined in
2    Section 3 of the Illinois Aeronautics Act, if all of the
3    following conditions are met:
4            (1) the aircraft leaves this State within 15 days
5        after the later of either the issuance of the final
6        billing for the sale of the aircraft, or the
7        authorized approval for return to service, completion
8        of the maintenance record entry, and completion of the
9        test flight and ground test for inspection, as
10        required by 14 CFR 91.407;
11            (2) the aircraft is not based or registered in
12        this State after the sale of the aircraft; and
13            (3) the seller retains in his or her books and
14        records and provides to the Department a signed and
15        dated certification from the purchaser, on a form
16        prescribed by the Department, certifying that the
17        requirements of this item (25-7) are met. The
18        certificate must also include the name and address of
19        the purchaser, the address of the location where the
20        aircraft is to be titled or registered, the address of
21        the primary physical location of the aircraft, and
22        other information that the Department may reasonably
23        require.
24        For purposes of this item (25-7):
25        "Based in this State" means hangared, stored, or
26    otherwise used, excluding post-sale customizations as

 

 

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1    defined in this Section, for 10 or more days in each
2    12-month period immediately following the date of the sale
3    of the aircraft.
4        "Registered in this State" means an aircraft
5    registered with the Department of Transportation,
6    Aeronautics Division, or titled or registered with the
7    Federal Aviation Administration to an address located in
8    this State.
9        This paragraph (25-7) is exempt from the provisions of
10    Section 2-70.
11        (26) Semen used for artificial insemination of
12    livestock for direct agricultural production.
13        (27) Horses, or interests in horses, registered with
14    and meeting the requirements of any of the Arabian Horse
15    Club Registry of America, Appaloosa Horse Club, American
16    Quarter Horse Association, United States Trotting
17    Association, or Jockey Club, as appropriate, used for
18    purposes of breeding or racing for prizes. This item (27)
19    is exempt from the provisions of Section 2-70, and the
20    exemption provided for under this item (27) applies for
21    all periods beginning May 30, 1995, but no claim for
22    credit or refund is allowed on or after January 1, 2008
23    (the effective date of Public Act 95-88) for such taxes
24    paid during the period beginning May 30, 2000 and ending
25    on January 1, 2008 (the effective date of Public Act
26    95-88).

 

 

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1        (28) Computers and communications equipment utilized
2    for any hospital purpose and equipment used in the
3    diagnosis, analysis, or treatment of hospital patients
4    sold to a lessor who leases the equipment, under a lease of
5    one year or longer executed or in effect at the time of the
6    purchase, to a hospital that has been issued an active tax
7    exemption identification number by the Department under
8    Section 1g of this Act.
9        (29) Personal property sold to a lessor who leases the
10    property, under a lease of one year or longer executed or
11    in effect at the time of the purchase, to a governmental
12    body that has been issued an active tax exemption
13    identification number by the Department under Section 1g
14    of this Act.
15        (30) Beginning with taxable years ending on or after
16    December 31, 1995 and ending with taxable years ending on
17    or before December 31, 2004, personal property that is
18    donated for disaster relief to be used in a State or
19    federally declared disaster area in Illinois or bordering
20    Illinois by a manufacturer or retailer that is registered
21    in this State to a corporation, society, association,
22    foundation, or institution that has been issued a sales
23    tax exemption identification number by the Department that
24    assists victims of the disaster who reside within the
25    declared disaster area.
26        (31) Beginning with taxable years ending on or after

 

 

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1    December 31, 1995 and ending with taxable years ending on
2    or before December 31, 2004, personal property that is
3    used in the performance of infrastructure repairs in this
4    State, including, but not limited to, municipal roads and
5    streets, access roads, bridges, sidewalks, waste disposal
6    systems, water and sewer line extensions, water
7    distribution and purification facilities, storm water
8    drainage and retention facilities, and sewage treatment
9    facilities, resulting from a State or federally declared
10    disaster in Illinois or bordering Illinois when such
11    repairs are initiated on facilities located in the
12    declared disaster area within 6 months after the disaster.
13        (32) Beginning July 1, 1999, game or game birds sold
14    at a "game breeding and hunting preserve area" as that
15    term is used in the Wildlife Code. This paragraph is
16    exempt from the provisions of Section 2-70.
17        (33) A motor vehicle, as that term is defined in
18    Section 1-146 of the Illinois Vehicle Code, that is
19    donated to a corporation, limited liability company,
20    society, association, foundation, or institution that is
21    determined by the Department to be organized and operated
22    exclusively for educational purposes. For purposes of this
23    exemption, "a corporation, limited liability company,
24    society, association, foundation, or institution organized
25    and operated exclusively for educational purposes" means
26    all tax-supported public schools, private schools that

 

 

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1    offer systematic instruction in useful branches of
2    learning by methods common to public schools and that
3    compare favorably in their scope and intensity with the
4    course of study presented in tax-supported schools, and
5    vocational or technical schools or institutes organized
6    and operated exclusively to provide a course of study of
7    not less than 6 weeks duration and designed to prepare
8    individuals to follow a trade or to pursue a manual,
9    technical, mechanical, industrial, business, or commercial
10    occupation.
11        (34) Beginning January 1, 2000, personal property,
12    including food, purchased through fundraising events for
13    the benefit of a public or private elementary or secondary
14    school, a group of those schools, or one or more school
15    districts if the events are sponsored by an entity
16    recognized by the school district that consists primarily
17    of volunteers and includes parents and teachers of the
18    school children. This paragraph does not apply to
19    fundraising events (i) for the benefit of private home
20    instruction or (ii) for which the fundraising entity
21    purchases the personal property sold at the events from
22    another individual or entity that sold the property for
23    the purpose of resale by the fundraising entity and that
24    profits from the sale to the fundraising entity. This
25    paragraph is exempt from the provisions of Section 2-70.
26        (35) Beginning January 1, 2000 and through December

 

 

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1    31, 2001, new or used automatic vending machines that
2    prepare and serve hot food and beverages, including
3    coffee, soup, and other items, and replacement parts for
4    these machines. Beginning January 1, 2002 and through June
5    30, 2003, machines and parts for machines used in
6    commercial, coin-operated amusement and vending business
7    if a use or occupation tax is paid on the gross receipts
8    derived from the use of the commercial, coin-operated
9    amusement and vending machines. This paragraph is exempt
10    from the provisions of Section 2-70.
11        (35-5) Beginning August 23, 2001 and through June 30,
12    2016, food for human consumption that is to be consumed
13    off the premises where it is sold (other than alcoholic
14    beverages, soft drinks, and food that has been prepared
15    for immediate consumption) and prescription and
16    nonprescription medicines, drugs, medical appliances, and
17    insulin, urine testing materials, syringes, and needles
18    used by diabetics, for human use, when purchased for use
19    by a person receiving medical assistance under Article V
20    of the Illinois Public Aid Code who resides in a licensed
21    long-term care facility, as defined in the Nursing Home
22    Care Act, or a licensed facility as defined in the ID/DD
23    Community Care Act, the MC/DD Act, or the Specialized
24    Mental Health Rehabilitation Act of 2013.
25        (36) Beginning August 2, 2001, computers and
26    communications equipment utilized for any hospital purpose

 

 

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1    and equipment used in the diagnosis, analysis, or
2    treatment of hospital patients sold to a lessor who leases
3    the equipment, under a lease of one year or longer
4    executed or in effect at the time of the purchase, to a
5    hospital that has been issued an active tax exemption
6    identification number by the Department under Section 1g
7    of this Act. This paragraph is exempt from the provisions
8    of Section 2-70.
9        (37) Beginning August 2, 2001, personal property sold
10    to a lessor who leases the property, under a lease of one
11    year or longer executed or in effect at the time of the
12    purchase, to a governmental body that has been issued an
13    active tax exemption identification number by the
14    Department under Section 1g of this Act. This paragraph is
15    exempt from the provisions of Section 2-70.
16        (38) Beginning on January 1, 2002 and through June 30,
17    2016, and beginning again on July 1, 2024 and through June
18    30, 2029
    , tangible personal property purchased from an
19    Illinois retailer by a taxpayer engaged in centralized
20    purchasing activities in Illinois who will, upon receipt
21    of the property in Illinois, temporarily store the
22    property in Illinois (i) for the purpose of subsequently
23    transporting it outside this State for use or consumption
24    thereafter solely outside this State or (ii) for the
25    purpose of being processed, fabricated, or manufactured
26    into, attached to, or incorporated into other tangible

 

 

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1    personal property to be transported outside this State and
2    thereafter used or consumed solely outside this State. The
3    Director of Revenue shall, pursuant to rules adopted in
4    accordance with the Illinois Administrative Procedure Act,
5    issue a permit to any taxpayer in good standing with the
6    Department who is eligible for the exemption under this
7    paragraph (38). The permit issued under this paragraph
8    (38) shall authorize the holder, to the extent and in the
9    manner specified in the rules adopted under this Act, to
10    purchase tangible personal property from a retailer exempt
11    from the taxes imposed by this Act. Taxpayers shall
12    maintain all necessary books and records to substantiate
13    the use and consumption of all such tangible personal
14    property outside of the State of Illinois.
15        (39) Beginning January 1, 2008, tangible personal
16    property used in the construction or maintenance of a
17    community water supply, as defined under Section 3.145 of
18    the Environmental Protection Act, that is operated by a
19    not-for-profit corporation that holds a valid water supply
20    permit issued under Title IV of the Environmental
21    Protection Act. This paragraph is exempt from the
22    provisions of Section 2-70.
23        (40) Beginning January 1, 2010 and continuing through
24    December 31, 2029, materials, parts, equipment,
25    components, and furnishings incorporated into or upon an
26    aircraft as part of the modification, refurbishment,

 

 

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1    completion, replacement, repair, or maintenance of the
2    aircraft. This exemption includes consumable supplies used
3    in the modification, refurbishment, completion,
4    replacement, repair, and maintenance of aircraft. However,
5    until January 1, 2024, this exemption excludes any
6    materials, parts, equipment, components, and consumable
7    supplies used in the modification, replacement, repair,
8    and maintenance of aircraft engines or power plants,
9    whether such engines or power plants are installed or
10    uninstalled upon any such aircraft. "Consumable supplies"
11    include, but are not limited to, adhesive, tape,
12    sandpaper, general purpose lubricants, cleaning solution,
13    latex gloves, and protective films.
14        Beginning January 1, 2010 and continuing through
15    December 31, 2023, this exemption applies only to the sale
16    of qualifying tangible personal property to persons who
17    modify, refurbish, complete, replace, or maintain an
18    aircraft and who (i) hold an Air Agency Certificate and
19    are empowered to operate an approved repair station by the
20    Federal Aviation Administration, (ii) have a Class IV
21    Rating, and (iii) conduct operations in accordance with
22    Part 145 of the Federal Aviation Regulations. The
23    exemption does not include aircraft operated by a
24    commercial air carrier providing scheduled passenger air
25    service pursuant to authority issued under Part 121 or
26    Part 129 of the Federal Aviation Regulations. From January

 

 

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1    1, 2024 through December 31, 2029, this exemption applies
2    only to the use of qualifying tangible personal property
3    by: (A) persons who modify, refurbish, complete, repair,
4    replace, or maintain aircraft and who (i) hold an Air
5    Agency Certificate and are empowered to operate an
6    approved repair station by the Federal Aviation
7    Administration, (ii) have a Class IV Rating, and (iii)
8    conduct operations in accordance with Part 145 of the
9    Federal Aviation Regulations; and (B) persons who engage
10    in the modification, replacement, repair, and maintenance
11    of aircraft engines or power plants without regard to
12    whether or not those persons meet the qualifications of
13    item (A).
14        The changes made to this paragraph (40) by Public Act
15    98-534 are declarative of existing law. It is the intent
16    of the General Assembly that the exemption under this
17    paragraph (40) applies continuously from January 1, 2010
18    through December 31, 2024; however, no claim for credit or
19    refund is allowed for taxes paid as a result of the
20    disallowance of this exemption on or after January 1, 2015
21    and prior to February 5, 2020 (the effective date of
22    Public Act 101-629).
23        (41) Tangible personal property sold to a
24    public-facilities corporation, as described in Section
25    11-65-10 of the Illinois Municipal Code, for purposes of
26    constructing or furnishing a municipal convention hall,

 

 

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1    but only if the legal title to the municipal convention
2    hall is transferred to the municipality without any
3    further consideration by or on behalf of the municipality
4    at the time of the completion of the municipal convention
5    hall or upon the retirement or redemption of any bonds or
6    other debt instruments issued by the public-facilities
7    corporation in connection with the development of the
8    municipal convention hall. This exemption includes
9    existing public-facilities corporations as provided in
10    Section 11-65-25 of the Illinois Municipal Code. This
11    paragraph is exempt from the provisions of Section 2-70.
12        (42) Beginning January 1, 2017 and through December
13    31, 2026, menstrual pads, tampons, and menstrual cups.
14        (43) Merchandise that is subject to the Rental
15    Purchase Agreement Occupation and Use Tax. The purchaser
16    must certify that the item is purchased to be rented
17    subject to a rental-purchase rental purchase agreement, as
18    defined in the Rental-Purchase Rental Purchase Agreement
19    Act, and provide proof of registration under the Rental
20    Purchase Agreement Occupation and Use Tax Act. This
21    paragraph is exempt from the provisions of Section 2-70.
22        (44) Qualified tangible personal property used in the
23    construction or operation of a data center that has been
24    granted a certificate of exemption by the Department of
25    Commerce and Economic Opportunity, whether that tangible
26    personal property is purchased by the owner, operator, or

 

 

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1    tenant of the data center or by a contractor or
2    subcontractor of the owner, operator, or tenant. Data
3    centers that would have qualified for a certificate of
4    exemption prior to January 1, 2020 had Public Act 101-31
5    been in effect, may apply for and obtain an exemption for
6    subsequent purchases of computer equipment or enabling
7    software purchased or leased to upgrade, supplement, or
8    replace computer equipment or enabling software purchased
9    or leased in the original investment that would have
10    qualified.
11        The Department of Commerce and Economic Opportunity
12    shall grant a certificate of exemption under this item
13    (44) to qualified data centers as defined by Section
14    605-1025 of the Department of Commerce and Economic
15    Opportunity Law of the Civil Administrative Code of
16    Illinois.
17        For the purposes of this item (44):
18            "Data center" means a building or a series of
19        buildings rehabilitated or constructed to house
20        working servers in one physical location or multiple
21        sites within the State of Illinois.
22            "Qualified tangible personal property" means:
23        electrical systems and equipment; climate control and
24        chilling equipment and systems; mechanical systems and
25        equipment; monitoring and secure systems; emergency
26        generators; hardware; computers; servers; data storage

 

 

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1        devices; network connectivity equipment; racks;
2        cabinets; telecommunications cabling infrastructure;
3        raised floor systems; peripheral components or
4        systems; software; mechanical, electrical, or plumbing
5        systems; battery systems; cooling systems and towers;
6        temperature control systems; other cabling; and other
7        data center infrastructure equipment and systems
8        necessary to operate qualified tangible personal
9        property, including fixtures; and component parts of
10        any of the foregoing, including installation,
11        maintenance, repair, refurbishment, and replacement of
12        qualified tangible personal property to generate,
13        transform, transmit, distribute, or manage electricity
14        necessary to operate qualified tangible personal
15        property; and all other tangible personal property
16        that is essential to the operations of a computer data
17        center. The term "qualified tangible personal
18        property" also includes building materials physically
19        incorporated into the qualifying data center. To
20        document the exemption allowed under this Section, the
21        retailer must obtain from the purchaser a copy of the
22        certificate of eligibility issued by the Department of
23        Commerce and Economic Opportunity.
24        This item (44) is exempt from the provisions of
25    Section 2-70.
26        (45) Beginning January 1, 2020 and through December

 

 

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1    31, 2020, sales of tangible personal property made by a
2    marketplace seller over a marketplace for which tax is due
3    under this Act but for which use tax has been collected and
4    remitted to the Department by a marketplace facilitator
5    under Section 2d of the Use Tax Act are exempt from tax
6    under this Act. A marketplace seller claiming this
7    exemption shall maintain books and records demonstrating
8    that the use tax on such sales has been collected and
9    remitted by a marketplace facilitator. Marketplace sellers
10    that have properly remitted tax under this Act on such
11    sales may file a claim for credit as provided in Section 6
12    of this Act. No claim is allowed, however, for such taxes
13    for which a credit or refund has been issued to the
14    marketplace facilitator under the Use Tax Act, or for
15    which the marketplace facilitator has filed a claim for
16    credit or refund under the Use Tax Act.
17        (46) Beginning July 1, 2022, breast pumps, breast pump
18    collection and storage supplies, and breast pump kits.
19    This item (46) is exempt from the provisions of Section
20    2-70. As used in this item (46):
21        "Breast pump" means an electrically controlled or
22    manually controlled pump device designed or marketed to be
23    used to express milk from a human breast during lactation,
24    including the pump device and any battery, AC adapter, or
25    other power supply unit that is used to power the pump
26    device and is packaged and sold with the pump device at the

 

 

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1    time of sale.
2        "Breast pump collection and storage supplies" means
3    items of tangible personal property designed or marketed
4    to be used in conjunction with a breast pump to collect
5    milk expressed from a human breast and to store collected
6    milk until it is ready for consumption.
7        "Breast pump collection and storage supplies"
8    includes, but is not limited to: breast shields and breast
9    shield connectors; breast pump tubes and tubing adapters;
10    breast pump valves and membranes; backflow protectors and
11    backflow protector adaptors; bottles and bottle caps
12    specific to the operation of the breast pump; and breast
13    milk storage bags.
14        "Breast pump collection and storage supplies" does not
15    include: (1) bottles and bottle caps not specific to the
16    operation of the breast pump; (2) breast pump travel bags
17    and other similar carrying accessories, including ice
18    packs, labels, and other similar products; (3) breast pump
19    cleaning supplies; (4) nursing bras, bra pads, breast
20    shells, and other similar products; and (5) creams,
21    ointments, and other similar products that relieve
22    breastfeeding-related symptoms or conditions of the
23    breasts or nipples, unless sold as part of a breast pump
24    kit that is pre-packaged by the breast pump manufacturer
25    or distributor.
26        "Breast pump kit" means a kit that: (1) contains no

 

 

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1    more than a breast pump, breast pump collection and
2    storage supplies, a rechargeable battery for operating the
3    breast pump, a breastmilk cooler, bottle stands, ice
4    packs, and a breast pump carrying case; and (2) is
5    pre-packaged as a breast pump kit by the breast pump
6    manufacturer or distributor.
7        (47) Tangible personal property sold by or on behalf
8    of the State Treasurer pursuant to the Revised Uniform
9    Unclaimed Property Act. This item (47) is exempt from the
10    provisions of Section 2-70.
11        (48) Beginning on January 1, 2024, tangible personal
12    property purchased by an active duty member of the armed
13    forces of the United States who presents valid military
14    identification and purchases the property using a form of
15    payment where the federal government is the payor. The
16    member of the armed forces must complete, at the point of
17    sale, a form prescribed by the Department of Revenue
18    documenting that the transaction is eligible for the
19    exemption under this paragraph. Retailers must keep the
20    form as documentation of the exemption in their records
21    for a period of not less than 6 years. "Armed forces of the
22    United States" means the United States Army, Navy, Air
23    Force, Marine Corps, or Coast Guard. This paragraph is
24    exempt from the provisions of Section 2-70.
25(Source: P.A. 102-16, eff. 6-17-21; 102-634, eff. 8-27-21;
26102-700, Article 70, Section 70-20, eff. 4-19-22; 102-700,

 

 

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1Article 75, Section 75-20, eff. 4-19-22; 102-813, eff.
25-13-22; 102-1026, eff. 5-27-22; 103-9, Article 5, Section
35-20, eff. 6-7-23; 103-9, Article 15, Section 15-20, eff.
46-7-23; 103-154, eff. 6-30-23; 103-384, eff. 1-1-24; revised
512-12-23.)
 
6    Section 99. Effective date. This Act takes effect upon
7becoming law.