HB0043sam002 93rd General Assembly

093_HB0043sam002

 










                                     LRB093 02059 DRJ 16242 a

 1                     AMENDMENT TO HOUSE BILL 43

 2        AMENDMENT NO.     .  Amend House  Bill  43  by  replacing
 3    everything after the enacting clause with the following:

 4        "Section  1.  Short  title.  This Act may be cited as the
 5    Physical Fitness Facility Medical Emergency Preparedness Act.

 6        Section 5.  Definitions. In this Act, words  and  phrases
 7    have the meanings set forth in the following Sections.

 8        Section     5.5.  Automated    external    defibrillator.
 9    "Automated  external  defibrillator"  or   "AED"   means   an
10    automated  external defibrillator as defined in the Automated
11    External Defibrillator Act.

12        Section   5.10.  Department.   "Department"   means   the
13    Department of Public Health.

14        Section 5.15.  Director. "Director" means the Director of
15    Public Health.

16        Section  5.20.  Medical  emergency.  "Medical  emergency"
17    means the occurrence of a  sudden,  serious,  and  unexpected
18    sickness  or  injury  that  would  lead  a reasonable person,
 
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 1    possessing an average knowledge of medicine  and  health,  to
 2    believe  that  the  sick or injured person requires urgent or
 3    unscheduled medical care.

 4        Section 5.25.  Physical fitness facility.
 5        (a) "Physical fitness facility" means the following:
 6             (1)  Any of the following indoor facilities that  is
 7        (i)  owned  or operated by a park district, municipality,
 8        or other unit of local  government  or  by  a  public  or
 9        private   elementary   or   secondary   school,  college,
10        university,  or  technical  or  trade  school  and   (ii)
11        supervised by one or more persons, other than maintenance
12        or  security  personnel,  employed  by  the unit of local
13        government,  school,  college,  or  university  for   the
14        purpose  of  directly  supervising  the  physical fitness
15        activities  taking  place  at   any   of   these   indoor
16        facilities:  a  swimming  pool;  stadium; athletic field;
17        track and field facility; tennis court; basketball court;
18        or volleyball court; or such facilities located  adjacent
19        thereto.
20             (2)  Except as provided in subsection (b), any other
21        indoor  establishment,  whether  public  or private, that
22        provides   services   or   facilities   for   preserving,
23        maintaining, encouraging, or developing physical  fitness
24        or well-being, including an establishment designated as a
25        "health  club",  "fitness  club", or "exercise gym" or by
26        any other term of similar import.
27        (b)  "Physical  fitness  facility"  does  not  include  a
28    facility located in a hospital or in a hotel or motel, or any
29    outdoor facility. The term also does not include any facility
30    that does not employ  any  persons  to  provide  instruction,
31    training, or assistance for persons using the facility.

32        Section 10.  Medical emergency plan required.
 
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 1        (a)  Before  July  1,  2004,  each  person or entity that
 2    operates  a   physical  fitness  facility  must   adopt   and
 3    implement   a   written   plan   for  responding  to  medical
 4    emergencies that occur at the facility during the  time  that
 5    the facility is open for use by its members or by the public.
 6    The  plan  must comply with this Act and rules adopted by the
 7    Department to implement this Act. The facility  must  file  a
 8    copy of the plan with the Department.
 9        (b)  Whenever there is a change in the structure occupied
10    by the facility or in the services provided or offered by the
11    facility  that would materially affect the facility's ability
12    to respond to a medical emergency, the person or entity  must
13    promptly  update  its plan developed under subsection (a) and
14    must file a copy of the updated plan with the Department.

15        Section 15.  Automated external defibrillator required.
16        (a)  The  Department  shall   adopt   rules   to   ensure
17    coordination  with  local  emergency medical services systems
18    regarding the placement and use of AEDs in  physical  fitness
19    facilities.  The  Department  may  adopt  rules  requiring  a
20    facility  to have more than one AED on the premises, based on
21    factors that include the following:
22             (1)  The size of the area or the number of buildings
23        or floors occupied by the facility.
24             (2)  The  number  of  persons  using  the  facility,
25        excluding spectators.
26        (b)  A physical fitness facility must ensure  that  there
27    is a trained AED user on staff.
28        (c)  Every  physical  fitness  facility  must ensure that
29    every AED on the facility's premises is properly  tested  and
30    maintained   in   accordance   with   rules  adopted  by  the
31    Department.

32        Section 20.  Training. The Department shall  adopt  rules
 
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 1    to  establish  programs  to  train  physical fitness facility
 2    staff on the role of cardiopulmonary  resuscitation  and  the
 3    use  of  automated external defibrillators. The rules must be
 4    consistent with those adopted by the Department for  training
 5    AED users under the Automated External Defibrillator Act.

 6        Section 25.  Economic incentives.
 7        (a)  The  Department  must  work  with  physical  fitness
 8    facilities  and  manufacturers  and distributors of automated
 9    external defibrillators to develop a procedure by which 2  or
10    more  facilities  may  submit a joint bid for the purchase of
11    AEDs in order to maximize their purchasing power.
12        (b)  A private physical fitness facility  that  purchases
13    an  automated  external defibrillator in order to comply with
14    this Act is eligible for  a  tax  exemption  as  provided  in
15    Section  3-5  of  the Use Tax Act, Section 3-5 of the Service
16    Use Tax Act, Section 3-5 of the Service Occupation  Tax  Act,
17    and Section 2-5 of the Retailers' Occupation Tax Act.

18        Section  30.  Inspections. The Department shall inspect a
19    physical fitness facility in response to  a  complaint  filed
20    with the Department alleging a violation of this Act. For the
21    purpose  of ensuring compliance with this Act, the Department
22    may inspect a physical fitness facility  at  other  times  in
23    accordance with rules adopted by the Department.

24        Section 35.  Penalties for violations.
25        (a)  If  a physical fitness facility violates this Act by
26    (i) failing to adopt or implement a plan  for  responding  to
27    medical  emergencies under Section 10 or (ii) failing to have
28    on the premises an AED or trained AED user as required  under
29    subsection (a) or (b) of Section 15, the Director may  impose
30    a civil penalty against the facility as follows:
31             (1)  At  least  $250  but less than $500 for a first
 
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 1        violation.
 2             (2)  At least $500 but less than $1,000 for a second
 3        violation.
 4             (3)  At least  $1,000  for  a  third  or  subsequent
 5        violation.
 6        (b)  The  Director  may impose a civil penalty under this
 7    Section only after it provides the following to the facility:
 8             (1)  Written notice of the alleged violation.
 9             (2)  Written  notice  of  the  facility's  right  to
10        request an administrative hearing on the question of  the
11        alleged violation.
12             (3)  An  opportunity  to present evidence, orally or
13        in writing or  both,  on  the  question  of  the  alleged
14        violation  before an impartial hearing examiner appointed
15        by the Director.
16             (4)  A written decision from the Director, based  on
17        the  evidence  introduced  at the hearing and the hearing
18        examiner's recommendations,  finding  that  the  facility
19        violated this Act and imposing the civil penalty.
20        (c)  The  Attorney  General  may  bring  an action in the
21    circuit court to enforce the collection of a monetary penalty
22    imposed under this Section.

23        Section 40.  Rules. The Department shall adopt  rules  to
24    implement this Act.

25        Section  45.  Liability.  Nothing  in  this  Act shall be
26    construed to either limit or expand the exemptions from civil
27    liability in connection  with  the  purchase  or  use  of  an
28    automated  external defibrillator that are provided under the
29    Automated External  Defibrillator  Act  or  under  any  other
30    provision  of  law.  A  right  of  action  does  not exist in
31    connection with the use or non-use of an  automated  external
32    defibrillator  at  a  facility governed by this Act, provided
 
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 1    that the person, unit of state or local government, or school
 2    district  operating  the  facility  has  adopted  a   medical
 3    emergency  plan as required under Section 10 of this Act, has
 4    an  automated  external  defibrillator  at  the  facility  as
 5    required under Section 15 of this Act, and has maintained the
 6    automated external defibrillator in accordance with the rules
 7    adopted by the Department.

 8        Section 50.  Compliance dates; private and public  indoor
 9    physical fitness facilities.
10        (a)  Privately-owned  indoor physical fitness facilities.
11    Every privately-owned or  operated  indoor  physical  fitness
12    facility  must  be  in  compliance with this Act on or before
13    July 1, 2004.
14        (b)  Publicly owned indoor physical  fitness  facilities.
15    A  public  entity  owning  or  operating  4  or fewer  indoor
16    physical fitness facilities  must  have  at  least  one  such
17    facility  in  compliance  with  this Act on or before July 1,
18    2004; its second facility in compliance by July 1, 2005;  its
19    third  facility in compliance by July 1, 2006; and its fourth
20    facility in compliance by July 1, 2007.
21        If a funding source is identified for the purchase of  an
22    automated  external  defibrillator, a public entity owning or
23    operating more than 4 indoor physical fitness facilities must
24    have 25% of those facilities in compliance by July  1,  2004;
25    50% of those facilities in compliance by July 1, 2005; 75% of
26    those  facilities  in compliance by July 1, 2006; and 100% of
27    those facilities in compliance by July 1, 2007.

28        Section 88.  The State Mandates Act is amended by  adding
29    Section 8.27 as follows:

30        (30 ILCS 805/8.27 new)
31        Sec.  8.27.  Exempt  mandate.  Notwithstanding Sections 6
 
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 1    and 8 of this Act, no reimbursement by the State is  required
 2    for  the  implementation  of  any  mandate  created  by  this
 3    amendatory Act of the 93rd General Assembly.

 4        Section  90.  The  Use  Tax  Act  is  amended by changing
 5    Section 3-5 as follows:

 6        (35 ILCS 105/3-5) (from Ch. 120, par. 439.3-5)
 7        Sec. 3-5.  Exemptions.  Use  of  the  following  tangible
 8    personal property is exempt from the tax imposed by this Act:
 9        (1)  Personal  property  purchased  from  a  corporation,
10    society,    association,    foundation,    institution,    or
11    organization, other than a limited liability company, that is
12    organized and operated as a not-for-profit service enterprise
13    for  the  benefit  of persons 65 years of age or older if the
14    personal property was not purchased by the enterprise for the
15    purpose of resale by the enterprise.
16        (2)  Personal  property  purchased  by  a  not-for-profit
17    Illinois county  fair  association  for  use  in  conducting,
18    operating, or promoting the county fair.
19        (3)  Personal property purchased by a not-for-profit arts
20    or  cultural organization that establishes, by proof required
21    by the Department by rule, that it has received an  exemption
22    under Section 501(c)(3) of the Internal Revenue Code and that
23    is  organized  and operated primarily for the presentation or
24    support of  arts  or  cultural  programming,  activities,  or
25    services.   These  organizations include, but are not limited
26    to, music and dramatic arts organizations  such  as  symphony
27    orchestras  and  theatrical groups, arts and cultural service
28    organizations,   local    arts    councils,    visual    arts
29    organizations, and media arts organizations. On and after the
30    effective  date  of  this  amendatory Act of the 92nd General
31    Assembly, however, an  entity  otherwise  eligible  for  this
32    exemption  shall not make tax-free purchases unless it has an
 
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 1    active identification number issued by the Department.
 2        (4)  Personal property purchased by a governmental  body,
 3    by   a  corporation,  society,  association,  foundation,  or
 4    institution   organized   and   operated   exclusively    for
 5    charitable,  religious,  or  educational  purposes,  or  by a
 6    not-for-profit corporation, society, association, foundation,
 7    institution, or organization that has no compensated officers
 8    or employees and that is organized and operated primarily for
 9    the recreation of persons 55 years of age or older. A limited
10    liability company may qualify for the  exemption  under  this
11    paragraph  only if the limited liability company is organized
12    and operated exclusively for  educational  purposes.  On  and
13    after July 1, 1987, however, no entity otherwise eligible for
14    this exemption shall make tax-free purchases unless it has an
15    active   exemption   identification   number  issued  by  the
16    Department.
17        (5)  A passenger car that is a replacement vehicle to the
18    extent that the purchase price of the car is subject  to  the
19    Replacement Vehicle Tax.
20        (6)  Graphic  arts  machinery  and  equipment,  including
21    repair   and  replacement  parts,  both  new  and  used,  and
22    including that manufactured on special  order,  certified  by
23    the   purchaser   to  be  used  primarily  for  graphic  arts
24    production, and including machinery and  equipment  purchased
25    for  lease.  Equipment includes chemicals or chemicals acting
26    as catalysts but only if the chemicals or chemicals acting as
27    catalysts effect a direct and immediate change upon a graphic
28    arts product.
29        (7)  Farm chemicals.
30        (8)  Legal  tender,  currency,  medallions,  or  gold  or
31    silver  coinage  issued  by  the  State  of   Illinois,   the
32    government of the United States of America, or the government
33    of any foreign country, and bullion.
34        (9)  Personal property purchased from a teacher-sponsored
 
                            -9-      LRB093 02059 DRJ 16242 a
 1    student   organization   affiliated  with  an  elementary  or
 2    secondary school located in Illinois.
 3        (10)  A motor vehicle of  the  first  division,  a  motor
 4    vehicle of the second division that is a self-contained motor
 5    vehicle  designed  or permanently converted to provide living
 6    quarters for  recreational,  camping,  or  travel  use,  with
 7    direct  walk through to the living quarters from the driver's
 8    seat, or a motor vehicle of the second division  that  is  of
 9    the  van configuration designed for the transportation of not
10    less than 7 nor  more  than  16  passengers,  as  defined  in
11    Section  1-146 of the Illinois Vehicle Code, that is used for
12    automobile renting, as  defined  in  the  Automobile  Renting
13    Occupation and Use Tax Act.
14        (11)  Farm  machinery  and  equipment, both new and used,
15    including that manufactured on special  order,  certified  by
16    the purchaser to be used primarily for production agriculture
17    or   State   or   federal  agricultural  programs,  including
18    individual replacement parts for the machinery and equipment,
19    including machinery and equipment purchased  for  lease,  and
20    including implements of husbandry defined in Section 1-130 of
21    the  Illinois  Vehicle  Code, farm machinery and agricultural
22    chemical and fertilizer spreaders, and nurse wagons  required
23    to  be registered under Section 3-809 of the Illinois Vehicle
24    Code, but excluding  other  motor  vehicles  required  to  be
25    registered  under  the  Illinois  Vehicle Code. Horticultural
26    polyhouses or hoop houses used for propagating,  growing,  or
27    overwintering  plants  shall be considered farm machinery and
28    equipment under this item (11). Agricultural chemical  tender
29    tanks  and dry boxes shall include units sold separately from
30    a motor vehicle  required  to  be  licensed  and  units  sold
31    mounted  on  a  motor  vehicle required to be licensed if the
32    selling price of the tender is separately stated.
33        Farm machinery  and  equipment  shall  include  precision
34    farming  equipment  that  is  installed  or  purchased  to be
 
                            -10-     LRB093 02059 DRJ 16242 a
 1    installed on farm machinery and equipment including, but  not
 2    limited   to,   tractors,   harvesters,  sprayers,  planters,
 3    seeders, or spreaders. Precision farming equipment  includes,
 4    but  is  not  limited  to,  soil  testing sensors, computers,
 5    monitors, software, global positioning and  mapping  systems,
 6    and other such equipment.
 7        Farm  machinery  and  equipment  also includes computers,
 8    sensors, software, and related equipment  used  primarily  in
 9    the  computer-assisted  operation  of  production agriculture
10    facilities,  equipment,  and  activities  such  as,  but  not
11    limited to, the collection, monitoring,  and  correlation  of
12    animal  and  crop  data for the purpose of formulating animal
13    diets and agricultural chemicals.  This item (11)  is  exempt
14    from the provisions of Section 3-90.
15        (12)  Fuel  and  petroleum products sold to or used by an
16    air common carrier, certified by the carrier to be  used  for
17    consumption,  shipment,  or  storage  in  the  conduct of its
18    business as an air common carrier, for a flight destined  for
19    or  returning from a location or locations outside the United
20    States without regard  to  previous  or  subsequent  domestic
21    stopovers.
22        (13)  Proceeds  of  mandatory  service charges separately
23    stated on customers' bills for the purchase  and  consumption
24    of food and beverages purchased at retail from a retailer, to
25    the  extent  that  the  proceeds of the service charge are in
26    fact turned over as tips or as a substitute for tips  to  the
27    employees  who  participate  directly  in preparing, serving,
28    hosting or cleaning up the food  or  beverage  function  with
29    respect to which the service charge is imposed.
30        (14)  Oil  field  exploration,  drilling,  and production
31    equipment, including (i) rigs and parts of rigs, rotary rigs,
32    cable tool rigs, and workover rigs,  (ii)  pipe  and  tubular
33    goods,  including  casing  and drill strings, (iii) pumps and
34    pump-jack units, (iv) storage tanks and flow lines,  (v)  any
 
                            -11-     LRB093 02059 DRJ 16242 a
 1    individual   replacement  part  for  oil  field  exploration,
 2    drilling, and production equipment, and  (vi)  machinery  and
 3    equipment  purchased  for lease; but excluding motor vehicles
 4    required to be registered under the Illinois Vehicle Code.
 5        (15)  Photoprocessing machinery and equipment,  including
 6    repair  and  replacement  parts, both new and used, including
 7    that  manufactured  on  special  order,  certified   by   the
 8    purchaser  to  be  used  primarily  for  photoprocessing, and
 9    including photoprocessing machinery and  equipment  purchased
10    for lease.
11        (16)  Coal   exploration,   mining,  offhighway  hauling,
12    processing, maintenance, and reclamation equipment, including
13    replacement parts  and  equipment,  and  including  equipment
14    purchased for lease, but excluding motor vehicles required to
15    be registered under the Illinois Vehicle Code.
16        (17)  Distillation  machinery  and  equipment,  sold as a
17    unit  or  kit,  assembled  or  installed  by  the   retailer,
18    certified  by  the user to be used only for the production of
19    ethyl alcohol that will be used for consumption as motor fuel
20    or as a component of motor fuel for the personal use  of  the
21    user, and not subject to sale or resale.
22        (18)  Manufacturing    and   assembling   machinery   and
23    equipment used primarily in the process of  manufacturing  or
24    assembling tangible personal property for wholesale or retail
25    sale or lease, whether that sale or lease is made directly by
26    the  manufacturer  or  by  some  other  person,  whether  the
27    materials  used  in the process are owned by the manufacturer
28    or some other person, or whether that sale or lease  is  made
29    apart  from or as an incident to the seller's engaging in the
30    service occupation of producing machines, tools, dies,  jigs,
31    patterns,  gauges,  or  other  similar items of no commercial
32    value on special order for a particular purchaser.
33        (19)  Personal  property  delivered  to  a  purchaser  or
34    purchaser's donee inside Illinois when the purchase order for
 
                            -12-     LRB093 02059 DRJ 16242 a
 1    that personal property was  received  by  a  florist  located
 2    outside  Illinois  who  has a florist located inside Illinois
 3    deliver the personal property.
 4        (20)  Semen used for artificial insemination of livestock
 5    for direct agricultural production.
 6        (21)  Horses, or interests in horses, registered with and
 7    meeting the requirements of any of  the  Arabian  Horse  Club
 8    Registry  of  America, Appaloosa Horse Club, American Quarter
 9    Horse Association, United  States  Trotting  Association,  or
10    Jockey Club, as appropriate, used for purposes of breeding or
11    racing for prizes.
12        (22)  Computers and communications equipment utilized for
13    any  hospital  purpose  and  equipment used in the diagnosis,
14    analysis, or treatment of hospital patients  purchased  by  a
15    lessor who leases the equipment, under a lease of one year or
16    longer  executed  or  in  effect at the time the lessor would
17    otherwise be subject to the tax imposed by  this  Act,  to  a
18    hospital    that  has  been  issued  an  active tax exemption
19    identification number by the Department under Section  1g  of
20    the  Retailers'  Occupation  Tax  Act.   If  the equipment is
21    leased in a manner that does not qualify for  this  exemption
22    or  is  used in any other non-exempt manner, the lessor shall
23    be liable for the tax imposed under this Act or  the  Service
24    Use  Tax  Act,  as  the case may be, based on the fair market
25    value of the property at  the  time  the  non-qualifying  use
26    occurs.   No  lessor  shall  collect or attempt to collect an
27    amount (however designated) that purports to  reimburse  that
28    lessor for the tax imposed by this Act or the Service Use Tax
29    Act,  as the case may be, if the tax has not been paid by the
30    lessor.  If a lessor improperly collects any such amount from
31    the lessee, the lessee shall have a legal right  to  claim  a
32    refund  of  that  amount  from the lessor.  If, however, that
33    amount is not refunded to the  lessee  for  any  reason,  the
34    lessor is liable to pay that amount to the Department.
 
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 1        (23)  Personal  property purchased by a lessor who leases
 2    the property, under a lease of  one year or  longer  executed
 3    or  in  effect  at  the  time  the  lessor would otherwise be
 4    subject to the tax imposed by this  Act,  to  a  governmental
 5    body  that  has  been  issued  an  active sales tax exemption
 6    identification number by the Department under Section  1g  of
 7    the  Retailers' Occupation Tax Act. If the property is leased
 8    in a manner that does not qualify for this exemption or  used
 9    in  any  other  non-exempt manner, the lessor shall be liable
10    for the tax imposed under this Act or  the  Service  Use  Tax
11    Act,  as  the  case may be, based on the fair market value of
12    the property at the time the non-qualifying use  occurs.   No
13    lessor shall collect or attempt to collect an amount (however
14    designated)  that  purports  to reimburse that lessor for the
15    tax imposed by this Act or the Service Use Tax  Act,  as  the
16    case  may be, if the tax has not been paid by the lessor.  If
17    a lessor improperly collects any such amount from the lessee,
18    the lessee shall have a legal right to claim a refund of that
19    amount from the lessor.  If,  however,  that  amount  is  not
20    refunded  to  the lessee for any reason, the lessor is liable
21    to pay that amount to the Department.
22        (24)  Beginning with taxable years  ending  on  or  after
23    December  31, 1995 and ending with taxable years ending on or
24    before December 31, 2004, personal property that  is  donated
25    for  disaster  relief  to  be  used  in  a State or federally
26    declared disaster area in Illinois or bordering Illinois by a
27    manufacturer or retailer that is registered in this State  to
28    a   corporation,   society,   association,   foundation,   or
29    institution  that  has  been  issued  a  sales  tax exemption
30    identification number by the Department that assists  victims
31    of the disaster who reside within the declared disaster area.
32        (25)  Beginning  with  taxable  years  ending on or after
33    December 31, 1995 and ending with taxable years ending on  or
34    before  December  31, 2004, personal property that is used in
 
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 1    the performance of  infrastructure  repairs  in  this  State,
 2    including  but  not  limited  to municipal roads and streets,
 3    access roads, bridges,  sidewalks,  waste  disposal  systems,
 4    water  and  sewer  line  extensions,  water  distribution and
 5    purification facilities, storm water drainage  and  retention
 6    facilities, and sewage treatment facilities, resulting from a
 7    State or federally declared disaster in Illinois or bordering
 8    Illinois  when  such  repairs  are  initiated  on  facilities
 9    located  in  the declared disaster area within 6 months after
10    the disaster.
11        (26)  Beginning  July  1,  1999,  game  or   game   birds
12    purchased  at  a "game breeding and hunting preserve area" or
13    an "exotic game hunting area" as those terms are used in  the
14    Wildlife  Code  or  at  a  hunting enclosure approved through
15    rules adopted by the Department of Natural  Resources.   This
16    paragraph is exempt from the provisions of Section 3-90.
17        (27)  A motor vehicle, as that term is defined in Section
18    1-146  of  the  Illinois  Vehicle  Code, that is donated to a
19    corporation, limited liability company, society, association,
20    foundation,  or  institution  that  is  determined   by   the
21    Department  to  be  organized  and  operated  exclusively for
22    educational purposes.  For purposes  of  this  exemption,  "a
23    corporation, limited liability company, society, association,
24    foundation, or institution organized and operated exclusively
25    for  educational  purposes"  means  all  tax-supported public
26    schools, private schools that offer systematic instruction in
27    useful branches of  learning  by  methods  common  to  public
28    schools  and  that  compare  favorably  in  their  scope  and
29    intensity with the course of study presented in tax-supported
30    schools,  and  vocational  or technical schools or institutes
31    organized and operated exclusively to  provide  a  course  of
32    study  of  not  less  than  6  weeks duration and designed to
33    prepare individuals to follow a trade or to pursue a  manual,
34    technical,  mechanical,  industrial,  business, or commercial
 
                            -15-     LRB093 02059 DRJ 16242 a
 1    occupation.
 2        (28)  Beginning  January  1,  2000,   personal  property,
 3    including food, purchased through fundraising events for  the
 4    benefit  of  a  public  or  private  elementary  or secondary
 5    school, a group of those  schools,  or  one  or  more  school
 6    districts if the events are sponsored by an entity recognized
 7    by  the school district that consists primarily of volunteers
 8    and includes parents and teachers  of  the  school  children.
 9    This  paragraph  does not apply to fundraising events (i) for
10    the benefit of private home instruction or (ii) for which the
11    fundraising entity purchases the personal  property  sold  at
12    the  events  from  another individual or entity that sold the
13    property for the purpose of resale by the fundraising  entity
14    and  that  profits  from  the sale to the fundraising entity.
15    This paragraph is exempt from the provisions of Section 3-90.
16        (29)  Beginning January 1, 2000 and through December  31,
17    2001, new or used automatic vending machines that prepare and
18    serve  hot  food  and  beverages, including coffee, soup, and
19    other  items,  and  replacement  parts  for  these  machines.
20    Beginning January 1, 2002, machines and  parts  for  machines
21    used  in  commercial,  coin-operated  amusement  and  vending
22    business  if  a  use  or  occupation tax is paid on the gross
23    receipts  derived   from   the   use   of   the   commercial,
24    coin-operated  amusement and vending machines. This paragraph
25    is exempt from the provisions of Section 3-90.
26        (30)  Food for human consumption that is to  be  consumed
27    off  the  premises  where  it  is  sold (other than alcoholic
28    beverages, soft drinks, and food that has been  prepared  for
29    immediate  consumption)  and prescription and nonprescription
30    medicines, drugs,  medical  appliances,  and  insulin,  urine
31    testing  materials,  syringes, and needles used by diabetics,
32    for human use, when purchased for use by a  person  receiving
33    medical assistance under Article 5 of the Illinois Public Aid
34    Code  who  resides  in a licensed long-term care facility, as
 
                            -16-     LRB093 02059 DRJ 16242 a
 1    defined in the Nursing Home Care Act.
 2        (31)  Beginning on the effective date of this  amendatory
 3    Act   of   the   92nd   General   Assembly,   computers   and
 4    communications  equipment  utilized  for any hospital purpose
 5    and equipment used in the diagnosis, analysis,  or  treatment
 6    of  hospital  patients  purchased  by a lessor who leases the
 7    equipment, under a lease of one year or longer executed or in
 8    effect at the time the lessor would otherwise be  subject  to
 9    the  tax  imposed  by  this  Act, to a hospital that has been
10    issued an active tax exemption identification number  by  the
11    Department  under Section 1g of the Retailers' Occupation Tax
12    Act.  If the equipment is leased in a manner  that  does  not
13    qualify  for this exemption or is used in any other nonexempt
14    manner, the lessor shall be liable for the tax imposed  under
15    this  Act  or  the  Service  Use Tax Act, as the case may be,
16    based on the fair market value of the property  at  the  time
17    the  nonqualifying  use  occurs.   No lessor shall collect or
18    attempt  to  collect  an  amount  (however  designated)  that
19    purports to reimburse that lessor for the tax imposed by this
20    Act or the Service Use Tax Act, as the case may  be,  if  the
21    tax  has not been paid by the lessor.  If a lessor improperly
22    collects any such amount from the lessee,  the  lessee  shall
23    have  a legal right to claim a refund of that amount from the
24    lessor.  If, however, that amount  is  not  refunded  to  the
25    lessee  for  any  reason,  the  lessor  is liable to pay that
26    amount to the Department. This paragraph is exempt  from  the
27    provisions of Section 3-90.
28        (32)  Beginning  on the effective date of this amendatory
29    Act of the 92nd General Assembly, personal property purchased
30    by a lessor who leases the property, under  a  lease  of  one
31    year  or  longer executed or in effect at the time the lessor
32    would otherwise be subject to the tax imposed by this Act, to
33    a governmental body that has been issued an active sales  tax
34    exemption  identification  number  by  the  Department  under
 
                            -17-     LRB093 02059 DRJ 16242 a
 1    Section  1g  of  the  Retailers'  Occupation Tax Act.  If the
 2    property is leased in a manner that does not qualify for this
 3    exemption or used in any other nonexempt manner,  the  lessor
 4    shall  be  liable  for  the tax imposed under this Act or the
 5    Service Use Tax Act, as the case may be, based  on  the  fair
 6    market  value  of  the property at the time the nonqualifying
 7    use occurs.  No lessor shall collect or attempt to collect an
 8    amount (however designated) that purports to  reimburse  that
 9    lessor for the tax imposed by this Act or the Service Use Tax
10    Act,  as the case may be, if the tax has not been paid by the
11    lessor.  If a lessor improperly collects any such amount from
12    the lessee, the lessee shall have a legal right  to  claim  a
13    refund  of  that  amount  from the lessor.  If, however, that
14    amount is not refunded to the  lessee  for  any  reason,  the
15    lessor  is liable to pay that amount to the Department.  This
16    paragraph is exempt from the provisions of Section 3-90.
17        (33)  Beginning January 1, 2004 and ending  December  31,
18    2007,   automated  external  defibrillators  purchased  by  a
19    physical fitness facility for the purpose of  complying  with
20    the  Physical Fitness Facility Medical Emergency Preparedness
21    Act, up to a maximum exemption of $300 per year. For purposes
22    of  this  paragraph  (33),  "physical  fitness  facility"  is
23    defined as in the Physical Fitness Facility Medical Emergency
24    Preparedness Act, except that the term does not  include  any
25    facility  that  is  owned  or  operated  by  a  unit of local
26    government or a public school, college, or university.
27    (Source: P.A. 91-51,  eff.  6-30-99;  91-200,  eff.  7-20-99;
28    91-439,  eff.  8-6-99;  91-637,  eff.  8-20-99;  91-644, eff.
29    8-20-99; 91-901, eff. 1-1-01;  92-35,  eff.  7-1-01;  92-227,
30    eff.  8-2-01;  92-337,  eff.  8-10-01;  92-484, eff. 8-23-01;
31    92-651, eff. 7-11-02.)

32        Section 91.  The  Service  Use  Tax  Act  is  amended  by
33    changing Section 3-5 as follows:
 
                            -18-     LRB093 02059 DRJ 16242 a
 1        (35 ILCS 110/3-5) (from Ch. 120, par. 439.33-5)
 2        Sec.  3-5.   Exemptions.   Use  of the following tangible
 3    personal property is exempt from the tax imposed by this Act:
 4        (1)  Personal  property  purchased  from  a  corporation,
 5    society,    association,    foundation,    institution,    or
 6    organization, other than a limited liability company, that is
 7    organized and operated as a not-for-profit service enterprise
 8    for the benefit of persons 65 years of age or  older  if  the
 9    personal property was not purchased by the enterprise for the
10    purpose of resale by the enterprise.
11        (2)  Personal property purchased by a non-profit Illinois
12    county  fair association for use in conducting, operating, or
13    promoting the county fair.
14        (3)  Personal property purchased by a not-for-profit arts
15    or cultural organization that establishes, by proof  required
16    by  the Department by rule, that it has received an exemption
17    under Section 501(c)(3) of the Internal Revenue Code and that
18    is organized and operated primarily for the  presentation  or
19    support  of  arts  or  cultural  programming,  activities, or
20    services.  These organizations include, but are  not  limited
21    to,  music  and  dramatic arts organizations such as symphony
22    orchestras and theatrical groups, arts and  cultural  service
23    organizations,    local    arts    councils,    visual   arts
24    organizations, and media arts organizations. On and after the
25    effective date of this amendatory Act  of  the  92nd  General
26    Assembly,  however,  an  entity  otherwise  eligible for this
27    exemption shall not make tax-free purchases unless it has  an
28    active identification number issued by the Department.
29        (4)  Legal  tender,  currency,  medallions,  or  gold  or
30    silver   coinage   issued  by  the  State  of  Illinois,  the
31    government of the United States of America, or the government
32    of any foreign country, and bullion.
33        (5)  Graphic  arts  machinery  and  equipment,  including
34    repair  and  replacement  parts,  both  new  and  used,   and
 
                            -19-     LRB093 02059 DRJ 16242 a
 1    including that manufactured on special order or purchased for
 2    lease,  certified  by  the purchaser to be used primarily for
 3    graphic arts  production.  Equipment  includes  chemicals  or
 4    chemicals  acting  as  catalysts but only if the chemicals or
 5    chemicals acting as catalysts effect a direct  and  immediate
 6    change upon a graphic arts product.
 7        (6)  Personal property purchased from a teacher-sponsored
 8    student   organization   affiliated  with  an  elementary  or
 9    secondary school located in Illinois.
10        (7)  Farm machinery and equipment,  both  new  and  used,
11    including  that  manufactured  on special order, certified by
12    the purchaser to be used primarily for production agriculture
13    or  State  or  federal   agricultural   programs,   including
14    individual replacement parts for the machinery and equipment,
15    including  machinery  and  equipment purchased for lease, and
16    including implements of husbandry defined in Section 1-130 of
17    the Illinois Vehicle Code, farm  machinery  and  agricultural
18    chemical  and fertilizer spreaders, and nurse wagons required
19    to be registered under Section 3-809 of the Illinois  Vehicle
20    Code,  but  excluding  other  motor  vehicles  required to be
21    registered under the  Illinois  Vehicle  Code.  Horticultural
22    polyhouses  or  hoop houses used for propagating, growing, or
23    overwintering plants shall be considered farm  machinery  and
24    equipment  under  this item (7). Agricultural chemical tender
25    tanks and dry boxes shall include units sold separately  from
26    a  motor  vehicle  required  to  be  licensed  and units sold
27    mounted on a motor vehicle required to  be  licensed  if  the
28    selling price of the tender is separately stated.
29        Farm  machinery  and  equipment  shall  include precision
30    farming equipment  that  is  installed  or  purchased  to  be
31    installed  on farm machinery and equipment including, but not
32    limited  to,  tractors,   harvesters,   sprayers,   planters,
33    seeders,  or spreaders. Precision farming equipment includes,
34    but is not  limited  to,  soil  testing  sensors,  computers,
 
                            -20-     LRB093 02059 DRJ 16242 a
 1    monitors,  software,  global positioning and mapping systems,
 2    and other such equipment.
 3        Farm machinery and  equipment  also  includes  computers,
 4    sensors,  software,  and  related equipment used primarily in
 5    the computer-assisted  operation  of  production  agriculture
 6    facilities,  equipment,  and  activities  such  as,  but  not
 7    limited  to,  the  collection, monitoring, and correlation of
 8    animal and crop data for the purpose  of  formulating  animal
 9    diets  and  agricultural  chemicals.  This item (7) is exempt
10    from the provisions of Section 3-75.
11        (8)  Fuel and petroleum products sold to or  used  by  an
12    air  common  carrier, certified by the carrier to be used for
13    consumption, shipment, or  storage  in  the  conduct  of  its
14    business  as an air common carrier, for a flight destined for
15    or returning from a location or locations outside the  United
16    States  without  regard  to  previous  or subsequent domestic
17    stopovers.
18        (9)  Proceeds of  mandatory  service  charges  separately
19    stated  on  customers' bills for the purchase and consumption
20    of food and beverages acquired as an incident to the purchase
21    of a service from  a  serviceman,  to  the  extent  that  the
22    proceeds  of  the  service  charge are in fact turned over as
23    tips or as  a  substitute  for  tips  to  the  employees  who
24    participate   directly  in  preparing,  serving,  hosting  or
25    cleaning up the food or beverage  function  with  respect  to
26    which the service charge is imposed.
27        (10)  Oil  field  exploration,  drilling,  and production
28    equipment, including (i) rigs and parts of rigs, rotary rigs,
29    cable tool rigs, and workover rigs,  (ii)  pipe  and  tubular
30    goods,  including  casing  and drill strings, (iii) pumps and
31    pump-jack units, (iv) storage tanks and flow lines,  (v)  any
32    individual   replacement  part  for  oil  field  exploration,
33    drilling, and production equipment, and  (vi)  machinery  and
34    equipment  purchased  for lease; but excluding motor vehicles
 
                            -21-     LRB093 02059 DRJ 16242 a
 1    required to be registered under the Illinois Vehicle Code.
 2        (11)  Proceeds from the sale of photoprocessing machinery
 3    and equipment, including repair and replacement  parts,  both
 4    new  and  used, including that manufactured on special order,
 5    certified  by  the  purchaser  to  be  used   primarily   for
 6    photoprocessing,  and including photoprocessing machinery and
 7    equipment purchased for lease.
 8        (12)  Coal  exploration,  mining,   offhighway   hauling,
 9    processing, maintenance, and reclamation equipment, including
10    replacement  parts  and  equipment,  and  including equipment
11    purchased for lease, but excluding motor vehicles required to
12    be registered under the Illinois Vehicle Code.
13        (13)  Semen used for artificial insemination of livestock
14    for direct agricultural production.
15        (14)  Horses, or interests in horses, registered with and
16    meeting the requirements of any of  the  Arabian  Horse  Club
17    Registry  of  America, Appaloosa Horse Club, American Quarter
18    Horse Association, United  States  Trotting  Association,  or
19    Jockey Club, as appropriate, used for purposes of breeding or
20    racing for prizes.
21        (15)  Computers and communications equipment utilized for
22    any  hospital  purpose  and  equipment used in the diagnosis,
23    analysis, or treatment of hospital patients  purchased  by  a
24    lessor who leases the equipment, under a lease of one year or
25    longer  executed  or  in  effect at the time the lessor would
26    otherwise be subject to the tax imposed by  this  Act,  to  a
27    hospital  that  has  been  issued  an  active  tax  exemption
28    identification  number  by the Department under Section 1g of
29    the Retailers' Occupation Tax Act. If the equipment is leased
30    in a manner that does not qualify for this  exemption  or  is
31    used  in  any  other  non-exempt  manner, the lessor shall be
32    liable for the tax imposed under this Act or the Use Tax Act,
33    as the case may be, based on the fair  market  value  of  the
34    property  at  the  time  the  non-qualifying  use occurs.  No
 
                            -22-     LRB093 02059 DRJ 16242 a
 1    lessor shall collect or attempt to collect an amount (however
 2    designated) that purports to reimburse that  lessor  for  the
 3    tax  imposed  by this Act or the Use Tax Act, as the case may
 4    be, if the tax has not been paid by the lessor.  If a  lessor
 5    improperly  collects  any  such  amount  from the lessee, the
 6    lessee shall have a legal right to claim  a  refund  of  that
 7    amount  from  the  lessor.   If,  however, that amount is not
 8    refunded to the lessee for any reason, the lessor  is  liable
 9    to pay that amount to the Department.
10        (16)  Personal  property purchased by a lessor who leases
11    the property, under a lease of one year or longer executed or
12    in effect at the time the lessor would otherwise  be  subject
13    to  the  tax imposed by this Act, to a governmental body that
14    has been issued an active tax exemption identification number
15    by  the  Department  under  Section  1g  of  the   Retailers'
16    Occupation  Tax  Act.   If the property is leased in a manner
17    that does not qualify for this exemption or is  used  in  any
18    other  non-exempt  manner, the lessor shall be liable for the
19    tax imposed under this Act or the Use Tax Act,  as  the  case
20    may be, based on the fair market value of the property at the
21    time  the non-qualifying use occurs.  No lessor shall collect
22    or attempt to collect an  amount  (however  designated)  that
23    purports to reimburse that lessor for the tax imposed by this
24    Act  or  the  Use Tax Act, as the case may be, if the tax has
25    not been paid by the lessor.  If a lessor improperly collects
26    any such amount from the lessee,  the  lessee  shall  have  a
27    legal right to claim a refund of that amount from the lessor.
28    If,  however,  that  amount is not refunded to the lessee for
29    any reason, the lessor is liable to pay that  amount  to  the
30    Department.
31        (17)  Beginning  with  taxable  years  ending on or after
32    December 31, 1995 and ending with taxable years ending on  or
33    before  December  31, 2004, personal property that is donated
34    for disaster relief to  be  used  in  a  State  or  federally
 
                            -23-     LRB093 02059 DRJ 16242 a
 1    declared disaster area in Illinois or bordering Illinois by a
 2    manufacturer  or retailer that is registered in this State to
 3    a   corporation,   society,   association,   foundation,   or
 4    institution that  has  been  issued  a  sales  tax  exemption
 5    identification  number by the Department that assists victims
 6    of the disaster who reside within the declared disaster area.
 7        (18)  Beginning with taxable years  ending  on  or  after
 8    December  31, 1995 and ending with taxable years ending on or
 9    before December 31, 2004, personal property that is  used  in
10    the  performance  of  infrastructure  repairs  in this State,
11    including but not limited to  municipal  roads  and  streets,
12    access  roads,  bridges,  sidewalks,  waste disposal systems,
13    water and  sewer  line  extensions,  water  distribution  and
14    purification  facilities,  storm water drainage and retention
15    facilities, and sewage treatment facilities, resulting from a
16    State or federally declared disaster in Illinois or bordering
17    Illinois  when  such  repairs  are  initiated  on  facilities
18    located in the declared disaster area within 6  months  after
19    the disaster.
20        (19)  Beginning   July   1,  1999,  game  or  game  birds
21    purchased at a "game breeding and hunting preserve  area"  or
22    an  "exotic game hunting area" as those terms are used in the
23    Wildlife Code or at  a  hunting  enclosure  approved  through
24    rules  adopted  by the Department of Natural Resources.  This
25    paragraph is exempt from the provisions of Section 3-75.
26        (20)  A motor vehicle, as that term is defined in Section
27    1-146 of the Illinois Vehicle Code,  that  is  donated  to  a
28    corporation, limited liability company, society, association,
29    foundation,   or   institution  that  is  determined  by  the
30    Department to  be  organized  and  operated  exclusively  for
31    educational  purposes.   For  purposes  of this exemption, "a
32    corporation, limited liability company, society, association,
33    foundation, or institution organized and operated exclusively
34    for educational  purposes"  means  all  tax-supported  public
 
                            -24-     LRB093 02059 DRJ 16242 a
 1    schools, private schools that offer systematic instruction in
 2    useful  branches  of  learning  by  methods  common to public
 3    schools  and  that  compare  favorably  in  their  scope  and
 4    intensity with the course of study presented in tax-supported
 5    schools, and vocational or technical  schools  or  institutes
 6    organized  and  operated  exclusively  to provide a course of
 7    study of not less than  6  weeks  duration  and  designed  to
 8    prepare  individuals to follow a trade or to pursue a manual,
 9    technical, mechanical, industrial,  business,  or  commercial
10    occupation.
11        (21)  Beginning  January  1,  2000,   personal  property,
12    including  food, purchased through fundraising events for the
13    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 recognized
16    by the school district that consists primarily of  volunteers
17    and  includes  parents  and  teachers of the school children.
18    This paragraph does not apply to fundraising events  (i)  for
19    the benefit of private home instruction or (ii) for which the
20    fundraising  entity  purchases  the personal property sold at
21    the events from another individual or entity  that  sold  the
22    property  for the purpose of resale by the fundraising entity
23    and that profits from the sale  to  the  fundraising  entity.
24    This paragraph is exempt from the provisions of Section 3-75.
25        (22)  Beginning  January 1, 2000 and through December 31,
26    2001, new or used automatic vending machines that prepare and
27    serve hot food and beverages,  including  coffee,  soup,  and
28    other  items,  and  replacement  parts  for  these  machines.
29    Beginning  January  1,  2002, machines and parts for machines
30    used  in  commercial,  coin-operated  amusement  and  vending
31    business if a use or occupation tax  is  paid  on  the  gross
32    receipts   derived   from   the   use   of   the  commercial,
33    coin-operated amusement and vending machines. This  paragraph
34    is exempt from the provisions of Section 3-75.
 
                            -25-     LRB093 02059 DRJ 16242 a
 1        (23)  Food  for  human consumption that is to be consumed
 2    off the premises where  it  is  sold  (other  than  alcoholic
 3    beverages,  soft  drinks, and food that has been prepared for
 4    immediate consumption) and prescription  and  nonprescription
 5    medicines,  drugs,  medical  appliances,  and  insulin, urine
 6    testing materials, syringes, and needles used  by  diabetics,
 7    for  human  use, when purchased for use by a person receiving
 8    medical assistance under Article 5 of the Illinois Public Aid
 9    Code who resides in a licensed long-term  care  facility,  as
10    defined in the Nursing Home Care Act.
11        (24)    Beginning   on   the   effective   date  of  this
12    amendatory Act of the 92nd General  Assembly,  computers  and
13    communications  equipment  utilized  for any hospital purpose
14    and equipment used in the diagnosis, analysis,  or  treatment
15    of  hospital  patients  purchased  by a lessor who leases the
16    equipment, under a lease of one year or longer executed or in
17    effect at the time the lessor would otherwise be  subject  to
18    the  tax  imposed  by  this  Act, to a hospital that has been
19    issued an active tax exemption identification number  by  the
20    Department  under Section 1g of the Retailers' Occupation Tax
21    Act.  If the equipment is leased in a manner  that  does  not
22    qualify  for this exemption or is used in any other nonexempt
23    manner, the lessor shall be liable for the tax imposed  under
24    this Act or the Use Tax Act, as the case may be, based on the
25    fair   market   value   of  the  property  at  the  time  the
26    nonqualifying use occurs. No lessor shall collect or  attempt
27    to  collect  an  amount (however designated) that purports to
28    reimburse that lessor for the tax imposed by this Act or  the
29    Use Tax Act, as the case may be, if the tax has not been paid
30    by  the  lessor.   If  a  lessor improperly collects any such
31    amount from the lessee, the lessee shall have a  legal  right
32    to  claim  a  refund  of  that  amount  from the lessor.  If,
33    however, that amount is not refunded to the  lessee  for  any
34    reason,  the  lessor  is  liable  to  pay  that amount to the
 
                            -26-     LRB093 02059 DRJ 16242 a
 1    Department. This paragraph is exempt from the  provisions  of
 2    Section 3-75.
 3        (25)  Beginning  on the effective date of this amendatory
 4    Act of the 92nd General Assembly, personal property purchased
 5    by a lessor who leases the property, under  a  lease  of  one
 6    year  or  longer executed or in effect at the time the lessor
 7    would otherwise be subject to the tax imposed by this Act, to
 8    a governmental body  that  has  been  issued  an  active  tax
 9    exemption  identification  number  by  the  Department  under
10    Section  1g  of  the  Retailers'  Occupation Tax Act.  If the
11    property is leased in a manner that does not qualify for this
12    exemption or is used  in  any  other  nonexempt  manner,  the
13    lessor  shall be liable for the tax imposed under this Act or
14    the Use Tax Act, as the case may be, based on the fair market
15    value of the property  at  the  time  the  nonqualifying  use
16    occurs.   No  lessor  shall  collect or attempt to collect an
17    amount (however designated) that purports to  reimburse  that
18    lessor for the tax imposed by this Act or the Use Tax Act, as
19    the  case may be, if the tax has not been paid by the lessor.
20    If a lessor improperly collects  any  such  amount  from  the
21    lessee, the lessee shall have a legal right to claim a refund
22    of  that amount from the lessor.  If, however, that amount is
23    not refunded to the lessee for  any  reason,  the  lessor  is
24    liable  to  pay that amount to the Department. This paragraph
25    is exempt from the provisions of Section 3-75.
26        (26)   Beginning January 1, 2004 and ending December  31,
27    2007,   automated  external  defibrillators  purchased  by  a
28    physical fitness facility for the purpose of  complying  with
29    the  Physical Fitness Facility Medical Emergency Preparedness
30    Act, up to a maximum exemption of $300 per year. For purposes
31    of  this  paragraph  (26),  "physical  fitness  facility"  is
32    defined as in the Physical Fitness Facility Medical Emergency
33    Preparedness Act, except that the term does not  include  any
34    facility  that  is  owned  or  operated  by  a  unit of local
 
                            -27-     LRB093 02059 DRJ 16242 a
 1    government or a public school, college, or university.
 2    (Source: P.A. 91-51,  eff.  6-30-99;  91-200,  eff.  7-20-99;
 3    91-439,  eff.  8-6-99;  91-637,  eff.  8-20-99;  91-644, eff.
 4    8-20-99; 92-16, eff. 6-28-01;  92-35,  eff.  7-1-01;  92-227,
 5    eff.  8-2-01;  92-337,  eff.  8-10-01;  92-484, eff. 8-23-01;
 6    92-651, eff. 7-11-02.)

 7        Section 92.  The Service Occupation Tax Act is amended by
 8    changing Section 3-5 as follows:

 9        (35 ILCS 115/3-5) (from Ch. 120, par. 439.103-5)
10        Sec. 3-5.  Exemptions.  The following  tangible  personal
11    property is exempt from the tax imposed by this Act:
12        (1)  Personal  property  sold  by a corporation, society,
13    association, foundation, institution, or organization,  other
14    than  a  limited  liability  company,  that  is organized and
15    operated as  a  not-for-profit  service  enterprise  for  the
16    benefit  of  persons 65 years of age or older if the personal
17    property was not purchased by the enterprise for the  purpose
18    of resale by the enterprise.
19        (2)  Personal  property  purchased  by  a  not-for-profit
20    Illinois  county  fair  association  for  use  in conducting,
21    operating, or promoting the county fair.
22        (3)  Personal property purchased  by  any  not-for-profit
23    arts  or  cultural  organization  that  establishes, by proof
24    required by the Department by rule, that it has  received  an
25    exemption   under  Section  501(c)(3) of the Internal Revenue
26    Code and that is organized and  operated  primarily  for  the
27    presentation  or  support  of  arts  or cultural programming,
28    activities, or services.  These  organizations  include,  but
29    are  not  limited  to,  music and dramatic arts organizations
30    such as symphony orchestras and theatrical groups,  arts  and
31    cultural  service  organizations, local arts councils, visual
32    arts organizations, and  media  arts  organizations.  On  and
 
                            -28-     LRB093 02059 DRJ 16242 a
 1    after  the  effective date of this amendatory Act of the 92nd
 2    General Assembly, however, an entity otherwise  eligible  for
 3    this  exemption  shall  not make tax-free purchases unless it
 4    has an active identification number issued by the Department.
 5        (4)  Legal  tender,  currency,  medallions,  or  gold  or
 6    silver  coinage  issued  by  the  State  of   Illinois,   the
 7    government of the United States of America, or the government
 8    of any foreign country, and bullion.
 9        (5)  Graphic  arts  machinery  and  equipment,  including
10    repair   and  replacement  parts,  both  new  and  used,  and
11    including that manufactured on special order or purchased for
12    lease, certified by the purchaser to be  used  primarily  for
13    graphic  arts  production.  Equipment  includes  chemicals or
14    chemicals acting as catalysts but only if  the  chemicals  or
15    chemicals  acting  as catalysts effect a direct and immediate
16    change upon a graphic arts product.
17        (6)  Personal  property  sold  by   a   teacher-sponsored
18    student   organization   affiliated  with  an  elementary  or
19    secondary school located in Illinois.
20        (7)  Farm machinery and equipment,  both  new  and  used,
21    including  that  manufactured  on special order, certified by
22    the purchaser to be used primarily for production agriculture
23    or  State  or  federal   agricultural   programs,   including
24    individual replacement parts for the machinery and equipment,
25    including  machinery  and  equipment purchased for lease, and
26    including implements of husbandry defined in Section 1-130 of
27    the Illinois Vehicle Code, farm  machinery  and  agricultural
28    chemical  and fertilizer spreaders, and nurse wagons required
29    to be registered under Section 3-809 of the Illinois  Vehicle
30    Code,  but  excluding  other  motor  vehicles  required to be
31    registered under the  Illinois  Vehicle  Code.  Horticultural
32    polyhouses  or  hoop houses used for propagating, growing, or
33    overwintering plants shall be considered farm  machinery  and
34    equipment  under  this item (7). Agricultural chemical tender
 
                            -29-     LRB093 02059 DRJ 16242 a
 1    tanks and dry boxes shall include units sold separately  from
 2    a  motor  vehicle  required  to  be  licensed  and units sold
 3    mounted on a motor vehicle required to  be  licensed  if  the
 4    selling price of the tender is separately stated.
 5        Farm  machinery  and  equipment  shall  include precision
 6    farming equipment  that  is  installed  or  purchased  to  be
 7    installed  on farm machinery and equipment including, but not
 8    limited  to,  tractors,   harvesters,   sprayers,   planters,
 9    seeders,  or spreaders. Precision farming equipment includes,
10    but is not  limited  to,  soil  testing  sensors,  computers,
11    monitors,  software,  global positioning and mapping systems,
12    and other such equipment.
13        Farm machinery and  equipment  also  includes  computers,
14    sensors,  software,  and  related equipment used primarily in
15    the computer-assisted  operation  of  production  agriculture
16    facilities,  equipment,  and  activities  such  as,  but  not
17    limited  to,  the  collection, monitoring, and correlation of
18    animal and crop data for the purpose  of  formulating  animal
19    diets  and  agricultural  chemicals.  This item (7) is exempt
20    from the provisions of Section 3-55.
21        (8)  Fuel and petroleum products sold to or  used  by  an
22    air  common  carrier, certified by the carrier to be used for
23    consumption, shipment, or  storage  in  the  conduct  of  its
24    business  as an air common carrier, for a flight destined for
25    or returning from a location or locations outside the  United
26    States  without  regard  to  previous  or subsequent domestic
27    stopovers.
28        (9)  Proceeds of  mandatory  service  charges  separately
29    stated  on  customers' bills for the purchase and consumption
30    of food and beverages, to the extent that the proceeds of the
31    service charge are in fact  turned  over  as  tips  or  as  a
32    substitute for tips to the employees who participate directly
33    in  preparing,  serving,  hosting  or cleaning up the food or
34    beverage function with respect to which the service charge is
 
                            -30-     LRB093 02059 DRJ 16242 a
 1    imposed.
 2        (10)  Oil field  exploration,  drilling,  and  production
 3    equipment, including (i) rigs and parts of rigs, rotary rigs,
 4    cable  tool  rigs,  and  workover rigs, (ii) pipe and tubular
 5    goods, including casing and drill strings,  (iii)  pumps  and
 6    pump-jack  units,  (iv) storage tanks and flow lines, (v) any
 7    individual  replacement  part  for  oil  field   exploration,
 8    drilling,  and  production  equipment, and (vi) machinery and
 9    equipment purchased for lease; but excluding  motor  vehicles
10    required to be registered under the Illinois Vehicle Code.
11        (11)  Photoprocessing  machinery and equipment, including
12    repair and replacement parts, both new  and  used,  including
13    that   manufactured   on  special  order,  certified  by  the
14    purchaser to  be  used  primarily  for  photoprocessing,  and
15    including  photoprocessing  machinery and equipment purchased
16    for lease.
17        (12)  Coal  exploration,  mining,   offhighway   hauling,
18    processing, maintenance, and reclamation equipment, including
19    replacement  parts  and  equipment,  and  including equipment
20    purchased for lease, but excluding motor vehicles required to
21    be registered under the Illinois Vehicle Code.
22        (13)  Food for human consumption that is to  be  consumed
23    off  the  premises  where  it  is  sold (other than alcoholic
24    beverages, soft drinks and food that has  been  prepared  for
25    immediate  consumption) and prescription and non-prescription
26    medicines, drugs,  medical  appliances,  and  insulin,  urine
27    testing  materials,  syringes, and needles used by diabetics,
28    for human use, when purchased for use by a  person  receiving
29    medical assistance under Article 5 of the Illinois Public Aid
30    Code  who  resides  in a licensed long-term care facility, as
31    defined in the Nursing Home Care Act.
32        (14)  Semen used for artificial insemination of livestock
33    for direct agricultural production.
34        (15)  Horses, or interests in horses, registered with and
 
                            -31-     LRB093 02059 DRJ 16242 a
 1    meeting the requirements of any of  the  Arabian  Horse  Club
 2    Registry  of  America, Appaloosa Horse Club, American Quarter
 3    Horse Association, United  States  Trotting  Association,  or
 4    Jockey Club, as appropriate, used for purposes of breeding or
 5    racing for prizes.
 6        (16)  Computers and communications equipment utilized for
 7    any  hospital  purpose  and  equipment used in the diagnosis,
 8    analysis, or treatment of hospital patients sold to a  lessor
 9    who leases the equipment, under a lease of one year or longer
10    executed  or  in  effect  at  the  time of the purchase, to a
11    hospital  that  has  been  issued  an  active  tax  exemption
12    identification number by the Department under Section  1g  of
13    the Retailers' Occupation Tax Act.
14        (17)  Personal  property  sold to a lessor who leases the
15    property, under a lease of one year or longer executed or  in
16    effect  at  the  time of the purchase, to a governmental body
17    that has been issued an active tax  exemption  identification
18    number  by  the Department under Section 1g of the Retailers'
19    Occupation Tax Act.
20        (18)  Beginning with taxable years  ending  on  or  after
21    December  31, 1995 and ending with taxable years ending on or
22    before December 31, 2004, personal property that  is  donated
23    for  disaster  relief  to  be  used  in  a State or federally
24    declared disaster area in Illinois or bordering Illinois by a
25    manufacturer or retailer that is registered in this State  to
26    a   corporation,   society,   association,   foundation,   or
27    institution  that  has  been  issued  a  sales  tax exemption
28    identification number by the Department that assists  victims
29    of the disaster who reside within the declared disaster area.
30        (19)  Beginning  with  taxable  years  ending on or after
31    December 31, 1995 and ending with taxable years ending on  or
32    before  December  31, 2004, personal property that is used in
33    the performance of  infrastructure  repairs  in  this  State,
34    including  but  not  limited  to municipal roads and streets,
 
                            -32-     LRB093 02059 DRJ 16242 a
 1    access roads, bridges,  sidewalks,  waste  disposal  systems,
 2    water  and  sewer  line  extensions,  water  distribution and
 3    purification facilities, storm water drainage  and  retention
 4    facilities, and sewage treatment facilities, resulting from a
 5    State or federally declared disaster in Illinois or bordering
 6    Illinois  when  such  repairs  are  initiated  on  facilities
 7    located  in  the declared disaster area within 6 months after
 8    the disaster.
 9        (20)  Beginning July 1, 1999, game or game birds sold  at
10    a  "game  breeding  and  hunting preserve area" or an "exotic
11    game hunting area" as those terms are used  in  the  Wildlife
12    Code or at a hunting enclosure approved through rules adopted
13    by  the  Department  of Natural Resources.  This paragraph is
14    exempt from the provisions of Section 3-55.
15        (21)  A motor vehicle, as that term is defined in Section
16    1-146 of the Illinois Vehicle Code,  that  is  donated  to  a
17    corporation, limited liability company, society, association,
18    foundation,   or   institution  that  is  determined  by  the
19    Department to  be  organized  and  operated  exclusively  for
20    educational  purposes.   For  purposes  of this exemption, "a
21    corporation, limited liability company, society, association,
22    foundation, or institution organized and operated exclusively
23    for educational  purposes"  means  all  tax-supported  public
24    schools, private schools that offer systematic instruction in
25    useful  branches  of  learning  by  methods  common to public
26    schools  and  that  compare  favorably  in  their  scope  and
27    intensity with the course of study presented in tax-supported
28    schools, and vocational or technical  schools  or  institutes
29    organized  and  operated  exclusively  to provide a course of
30    study of not less than  6  weeks  duration  and  designed  to
31    prepare  individuals to follow a trade or to pursue a manual,
32    technical, mechanical, industrial,  business,  or  commercial
33    occupation.
34        (22)  Beginning  January  1,  2000,   personal  property,
 
                            -33-     LRB093 02059 DRJ 16242 a
 1    including  food, purchased through fundraising events for the
 2    benefit of  a  public  or  private  elementary  or  secondary
 3    school,  a  group  of  those  schools,  or one or more school
 4    districts if the events are sponsored by an entity recognized
 5    by the school district that consists primarily of  volunteers
 6    and  includes  parents  and  teachers of the school children.
 7    This paragraph does not apply to fundraising events  (i)  for
 8    the benefit of private home instruction or (ii) for which the
 9    fundraising  entity  purchases  the personal property sold at
10    the events from another individual or entity  that  sold  the
11    property  for the purpose of resale by the fundraising entity
12    and that profits from the sale  to  the  fundraising  entity.
13    This paragraph is exempt from the provisions of Section 3-55.
14        (23)  Beginning  January 1, 2000 and through December 31,
15    2001, new or used automatic vending machines that prepare and
16    serve hot food and beverages,  including  coffee,  soup,  and
17    other  items,  and  replacement  parts  for  these  machines.
18    Beginning  January  1,  2002, machines and parts for machines
19    used  in  commercial,  coin-operated  amusement  and  vending
20    business if a use or occupation tax  is  paid  on  the  gross
21    receipts   derived   from   the   use   of   the  commercial,
22    coin-operated amusement and vending machines.  This paragraph
23    is exempt from the provisions of Section 3-55.
24        (24)  Beginning on the effective date of this  amendatory
25    Act   of   the   92nd   General   Assembly,   computers   and
26    communications  equipment  utilized  for any hospital purpose
27    and equipment used in the diagnosis, analysis,  or  treatment
28    of  hospital  patients  sold  to  a  lessor  who  leases  the
29    equipment, under a lease of one year or longer executed or in
30    effect  at  the  time of the purchase, to a hospital that has
31    been issued an active tax exemption identification number  by
32    the  Department under Section 1g of the Retailers' Occupation
33    Tax Act.  This paragraph is exempt  from  the  provisions  of
34    Section 3-55.
 
                            -34-     LRB093 02059 DRJ 16242 a
 1        (25)  Beginning  on the effective date of this amendatory
 2    Act of the 92nd General Assembly, personal property sold to a
 3    lessor who leases the property, under a lease of one year  or
 4    longer  executed or in effect at the time of the purchase, to
 5    a governmental body  that  has  been  issued  an  active  tax
 6    exemption  identification  number  by  the  Department  under
 7    Section  1g  of  the  Retailers'  Occupation  Tax  Act.  This
 8    paragraph is exempt from the provisions of Section 3-55.
 9        (26)  Beginning on January  1,  2002,  tangible  personal
10    property  purchased  from  an Illinois retailer by a taxpayer
11    engaged in centralized purchasing activities in Illinois  who
12    will,  upon  receipt of the property in Illinois, temporarily
13    store the  property  in  Illinois  (i)  for  the  purpose  of
14    subsequently  transporting  it  outside this State for use or
15    consumption thereafter solely outside this State or (ii)  for
16    the  purpose  of being processed, fabricated, or manufactured
17    into,  attached  to,  or  incorporated  into  other  tangible
18    personal property to be transported outside  this  State  and
19    thereafter  used  or consumed solely outside this State.  The
20    Director of Revenue  shall,  pursuant  to  rules  adopted  in
21    accordance  with  the  Illinois Administrative Procedure Act,
22    issue a permit to any taxpayer  in  good  standing  with  the
23    Department  who  is  eligible  for  the  exemption under this
24    paragraph (26).  The permit issued under this paragraph  (26)
25    shall  authorize  the holder, to the extent and in the manner
26    specified in the rules adopted under this  Act,  to  purchase
27    tangible  personal  property  from a retailer exempt from the
28    taxes imposed by this  Act.   Taxpayers  shall  maintain  all
29    necessary  books  and  records  to  substantiate  the use and
30    consumption of all such tangible personal property outside of
31    the State of Illinois.
32        (27)  Beginning January 1, 2004 and ending  December  31,
33    2007,   automated  external  defibrillators  purchased  by  a
34    physical fitness facility for the purpose of  complying  with
 
                            -35-     LRB093 02059 DRJ 16242 a
 1    the  Physical Fitness Facility Medical Emergency Preparedness
 2    Act, up to a maximum exemption of $300 per year. For purposes
 3    of  this  paragraph  (27),  "physical  fitness  facility"  is
 4    defined as in the Physical Fitness Facility Medical Emergency
 5    Preparedness Act, except that the term does not  include  any
 6    facility  that  is  owned  or  operated  by  a  unit of local
 7    government or a public school, college, or university.
 8    (Source: P.A. 91-51,  eff.  6-30-99;  91-200,  eff.  7-20-99;
 9    91-439,  eff.  8-6-99;  91-533,  eff.  8-13-99;  91-637, eff.
10    8-20-99; 91-644, eff. 8-20-99; 92-16,  eff.  6-28-01;  92-35,
11    eff.  7-1-01;  92-227,  eff.  8-2-01;  92-337,  eff. 8-10-01;
12    92-484, eff. 8-23-01;  92-488,  eff.  8-23-01;  92-651,  eff.
13    7-11-02.)

14        Section 93.  The Retailers' Occupation Tax Act is amended
15    by changing Section 2-5 as follows:

16        (35 ILCS 120/2-5) (from Ch. 120, par. 441-5)
17        Sec. 2-5.  Exemptions.  Gross receipts from proceeds from
18    the  sale  of  the  following  tangible personal property are
19    exempt 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 agriculture
24    or  State  or  federal   agricultural   programs,   including
25    individual replacement parts for the machinery and equipment,
26    including  machinery  and  equipment purchased for lease, and
27    including implements of husbandry defined in Section 1-130 of
28    the Illinois Vehicle Code, farm  machinery  and  agricultural
29    chemical  and fertilizer spreaders, and nurse wagons required
30    to be registered under Section 3-809 of the Illinois  Vehicle
31    Code,  but  excluding  other  motor  vehicles  required to be
32    registered under the  Illinois  Vehicle  Code.  Horticultural
 
                            -36-     LRB093 02059 DRJ 16242 a
 1    polyhouses  or  hoop houses used for propagating, growing, or
 2    overwintering plants shall be considered farm  machinery  and
 3    equipment  under  this item (2). Agricultural chemical tender
 4    tanks and dry boxes shall include units sold separately  from
 5    a  motor  vehicle  required  to  be  licensed  and units sold
 6    mounted on a motor vehicle required to be  licensed,  if  the
 7    selling price of the tender is separately stated.
 8        Farm  machinery  and  equipment  shall  include precision
 9    farming equipment  that  is  installed  or  purchased  to  be
10    installed  on farm machinery and equipment including, but not
11    limited  to,  tractors,   harvesters,   sprayers,   planters,
12    seeders,  or spreaders. Precision farming equipment includes,
13    but is not  limited  to,  soil  testing  sensors,  computers,
14    monitors,  software,  global positioning and mapping systems,
15    and other such equipment.
16        Farm machinery and  equipment  also  includes  computers,
17    sensors,  software,  and  related equipment used primarily in
18    the computer-assisted  operation  of  production  agriculture
19    facilities,  equipment,  and  activities  such  as,  but  not
20    limited  to,  the  collection, monitoring, and correlation of
21    animal and crop data for the purpose  of  formulating  animal
22    diets  and  agricultural  chemicals.  This item (7) is exempt
23    from the provisions of Section 2-70.
24        (3)  Distillation machinery and equipment, sold as a unit
25    or kit, assembled or installed by the retailer, certified  by
26    the  user to be used only for the production of ethyl alcohol
27    that will be used for consumption  as  motor  fuel  or  as  a
28    component of motor fuel for the personal use of the user, and
29    not subject to sale or resale.
30        (4)  Graphic  arts  machinery  and  equipment,  including
31    repair   and  replacement  parts,  both  new  and  used,  and
32    including that manufactured on special order or purchased for
33    lease, certified by the purchaser to be  used  primarily  for
34    graphic  arts  production.  Equipment  includes  chemicals or
 
                            -37-     LRB093 02059 DRJ 16242 a
 1    chemicals acting as catalysts but only if  the  chemicals  or
 2    chemicals  acting  as catalysts effect a direct and immediate
 3    change upon a graphic arts product.
 4        (5)  A motor vehicle  of  the  first  division,  a  motor
 5    vehicle of the second division that is a self-contained motor
 6    vehicle  designed  or permanently converted to provide living
 7    quarters for  recreational,  camping,  or  travel  use,  with
 8    direct  walk  through  access to the living quarters from the
 9    driver's seat, or a motor vehicle of the second division that
10    is of the van configuration designed for  the  transportation
11    of not less than 7 nor more than 16 passengers, as defined in
12    Section  1-146 of the Illinois Vehicle Code, that is used for
13    automobile renting, as  defined  in  the  Automobile  Renting
14    Occupation and Use Tax Act.
15        (6)  Personal   property   sold  by  a  teacher-sponsored
16    student  organization  affiliated  with  an   elementary   or
17    secondary school located in Illinois.
18        (7)  Proceeds  of  that portion of the selling price of a
19    passenger car the sale of which is subject to the Replacement
20    Vehicle Tax.
21        (8)  Personal property sold to an  Illinois  county  fair
22    association  for  use  in conducting, operating, or promoting
23    the county fair.
24        (9)  Personal property sold to a not-for-profit  arts  or
25    cultural  organization that establishes, by proof required by
26    the Department by rule, that it  has  received  an  exemption
27    under Section 501(c)(3) of the Internal Revenue Code and that
28    is  organized  and operated primarily for the presentation or
29    support of  arts  or  cultural  programming,  activities,  or
30    services.   These  organizations include, but are not limited
31    to, music and dramatic arts organizations  such  as  symphony
32    orchestras  and  theatrical groups, arts and cultural service
33    organizations,   local    arts    councils,    visual    arts
34    organizations, and media arts organizations. On and after the
 
                            -38-     LRB093 02059 DRJ 16242 a
 1    effective  date  of  this  amendatory Act of the 92nd General
 2    Assembly, however, an  entity  otherwise  eligible  for  this
 3    exemption  shall not make tax-free purchases unless it has an
 4    active identification number issued by the Department.
 5        (10)  Personal property sold by a  corporation,  society,
 6    association,  foundation, institution, or organization, other
 7    than a limited  liability  company,  that  is  organized  and
 8    operated  as  a  not-for-profit  service  enterprise  for the
 9    benefit of persons 65 years of age or older if  the  personal
10    property  was not purchased by the enterprise for the purpose
11    of resale by the enterprise.
12        (11)  Personal property sold to a governmental body, to a
13    corporation, society, association, foundation, or institution
14    organized and operated exclusively for charitable, religious,
15    or educational purposes, or to a not-for-profit  corporation,
16    society,    association,    foundation,    institution,    or
17    organization  that  has  no compensated officers or employees
18    and  that  is  organized  and  operated  primarily  for   the
19    recreation  of  persons  55  years of age or older. A limited
20    liability company may qualify for the  exemption  under  this
21    paragraph  only if the limited liability company is organized
22    and operated exclusively for  educational  purposes.  On  and
23    after July 1, 1987, however, no entity otherwise eligible for
24    this exemption shall make tax-free purchases unless it has an
25    active identification number issued by the Department.
26        (12)  Personal  property  sold to interstate carriers for
27    hire for use as rolling stock moving in  interstate  commerce
28    or  to lessors under leases of one year or longer executed or
29    in effect at the time of purchase by interstate carriers  for
30    hire  for  use as rolling stock moving in interstate commerce
31    and equipment  operated  by  a  telecommunications  provider,
32    licensed  as  a  common carrier by the Federal Communications
33    Commission, which is permanently installed in or  affixed  to
34    aircraft moving in interstate commerce.
 
                            -39-     LRB093 02059 DRJ 16242 a
 1        (13)  Proceeds from sales to owners, lessors, or shippers
 2    of  tangible personal property that is utilized by interstate
 3    carriers  for  hire  for  use  as  rolling  stock  moving  in
 4    interstate   commerce   and   equipment   operated    by    a
 5    telecommunications  provider, licensed as a common carrier by
 6    the Federal Communications Commission, which  is  permanently
 7    installed  in  or  affixed  to  aircraft moving in interstate
 8    commerce.
 9        (14)  Machinery and equipment that will be  used  by  the
10    purchaser,  or  a  lessee  of the purchaser, primarily in the
11    process of  manufacturing  or  assembling  tangible  personal
12    property  for  wholesale or retail sale or lease, whether the
13    sale or lease is made directly by the manufacturer or by some
14    other person, whether the materials used in the  process  are
15    owned  by  the  manufacturer or some other person, or whether
16    the sale or lease is made apart from or as an incident to the
17    seller's engaging in  the  service  occupation  of  producing
18    machines,  tools,  dies,  jigs,  patterns,  gauges,  or other
19    similar items of no commercial value on special order  for  a
20    particular purchaser.
21        (15)  Proceeds  of  mandatory  service charges separately
22    stated on customers' bills for purchase  and  consumption  of
23    food  and  beverages,  to the extent that the proceeds of the
24    service charge are in fact  turned  over  as  tips  or  as  a
25    substitute for tips to the employees who participate directly
26    in  preparing,  serving,  hosting  or cleaning up the food or
27    beverage function with respect to which the service charge is
28    imposed.
29        (16)  Petroleum products  sold  to  a  purchaser  if  the
30    seller  is prohibited by federal law from charging tax to the
31    purchaser.
32        (17)  Tangible personal property sold to a common carrier
33    by rail or motor that receives the physical possession of the
34    property in Illinois and that  transports  the  property,  or
 
                            -40-     LRB093 02059 DRJ 16242 a
 1    shares  with  another common carrier in the transportation of
 2    the property, out of Illinois on a standard uniform  bill  of
 3    lading  showing  the seller of the property as the shipper or
 4    consignor of the property to a destination outside  Illinois,
 5    for use outside Illinois.
 6        (18)  Legal  tender,  currency,  medallions,  or  gold or
 7    silver  coinage  issued  by  the  State  of   Illinois,   the
 8    government of the United States of America, or the government
 9    of any foreign country, and bullion.
10        (19)  Oil  field  exploration,  drilling,  and production
11    equipment, including (i) rigs and parts of rigs, rotary rigs,
12    cable tool rigs, and workover rigs,  (ii)  pipe  and  tubular
13    goods,  including  casing  and drill strings, (iii) pumps and
14    pump-jack units, (iv) storage tanks and flow lines,  (v)  any
15    individual   replacement  part  for  oil  field  exploration,
16    drilling, and production equipment, and  (vi)  machinery  and
17    equipment  purchased  for lease; but excluding motor vehicles
18    required to be registered under the Illinois Vehicle Code.
19        (20)  Photoprocessing machinery and equipment,  including
20    repair  and  replacement  parts, both new and used, including
21    that  manufactured  on  special  order,  certified   by   the
22    purchaser  to  be  used  primarily  for  photoprocessing, and
23    including photoprocessing machinery and  equipment  purchased
24    for lease.
25        (21)  Coal   exploration,   mining,  offhighway  hauling,
26    processing, maintenance, and reclamation equipment, including
27    replacement parts  and  equipment,  and  including  equipment
28    purchased for lease, but excluding motor vehicles required to
29    be registered under the Illinois Vehicle Code.
30        (22)  Fuel  and  petroleum products sold to or used by an
31    air  carrier,  certified  by  the  carrier  to  be  used  for
32    consumption, shipment, or  storage  in  the  conduct  of  its
33    business  as an air common carrier, for a flight destined for
34    or returning from a location or locations outside the  United
 
                            -41-     LRB093 02059 DRJ 16242 a
 1    States  without  regard  to  previous  or subsequent domestic
 2    stopovers.
 3        (23)  A  transaction  in  which  the  purchase  order  is
 4    received by a florist who is located  outside  Illinois,  but
 5    who has a florist located in Illinois deliver the property to
 6    the purchaser or the purchaser's donee in Illinois.
 7        (24)  Fuel  consumed  or  used in the operation of ships,
 8    barges, or vessels that are used  primarily  in  or  for  the
 9    transportation  of  property or the conveyance of persons for
10    hire on rivers  bordering  on  this  State  if  the  fuel  is
11    delivered  by  the  seller to the purchaser's barge, ship, or
12    vessel while it is afloat upon that bordering river.
13        (25)  A motor vehicle sold in this State to a nonresident
14    even though the motor vehicle is delivered to the nonresident
15    in this State, if the motor vehicle is not to  be  titled  in
16    this State, and if a drive-away permit is issued to the motor
17    vehicle  as provided in Section 3-603 of the Illinois Vehicle
18    Code or if the nonresident purchaser has vehicle registration
19    plates to transfer to the motor vehicle upon returning to his
20    or her home state.  The issuance of the drive-away permit  or
21    having the out-of-state registration plates to be transferred
22    is  prima  facie  evidence that the motor vehicle will not be
23    titled in this State.
24        (26)  Semen used for artificial insemination of livestock
25    for direct agricultural production.
26        (27)  Horses, or interests in horses, registered with and
27    meeting the requirements of any of  the  Arabian  Horse  Club
28    Registry  of  America, Appaloosa Horse Club, American Quarter
29    Horse Association, United  States  Trotting  Association,  or
30    Jockey Club, as appropriate, used for purposes of breeding or
31    racing for prizes.
32        (28)  Computers and communications equipment utilized for
33    any  hospital  purpose  and  equipment used in the diagnosis,
34    analysis, or treatment of hospital patients sold to a  lessor
 
                            -42-     LRB093 02059 DRJ 16242 a
 1    who leases the equipment, under a lease of one year or longer
 2    executed  or  in  effect  at  the  time of the purchase, to a
 3    hospital  that  has  been  issued  an  active  tax  exemption
 4    identification number by the Department under Section  1g  of
 5    this Act.
 6        (29)  Personal  property  sold to a lessor who leases the
 7    property, under a lease of one year or longer executed or  in
 8    effect  at  the  time of the purchase, to a governmental body
 9    that has been issued an active tax  exemption  identification
10    number by the Department under Section 1g of this Act.
11        (30)  Beginning  with  taxable  years  ending on or after
12    December 31, 1995 and ending with taxable years ending on  or
13    before  December  31, 2004, personal property that is donated
14    for disaster relief to  be  used  in  a  State  or  federally
15    declared disaster area in Illinois or bordering Illinois by a
16    manufacturer  or retailer that is registered in this State to
17    a   corporation,   society,   association,   foundation,   or
18    institution that  has  been  issued  a  sales  tax  exemption
19    identification  number by the Department that assists victims
20    of the disaster who reside within the declared disaster area.
21        (31)  Beginning with taxable years  ending  on  or  after
22    December  31, 1995 and ending with taxable years ending on or
23    before December 31, 2004, personal property that is  used  in
24    the  performance  of  infrastructure  repairs  in this State,
25    including but not limited to  municipal  roads  and  streets,
26    access  roads,  bridges,  sidewalks,  waste disposal systems,
27    water and  sewer  line  extensions,  water  distribution  and
28    purification  facilities,  storm water drainage and retention
29    facilities, and sewage treatment facilities, resulting from a
30    State or federally declared disaster in Illinois or bordering
31    Illinois  when  such  repairs  are  initiated  on  facilities
32    located in the declared disaster area within 6  months  after
33    the disaster.
34        (32)  Beginning  July 1, 1999, game or game birds sold at
 
                            -43-     LRB093 02059 DRJ 16242 a
 1    a "game breeding and hunting preserve  area"  or  an  "exotic
 2    game  hunting  area"  as those terms are used in the Wildlife
 3    Code or at a hunting enclosure approved through rules adopted
 4    by the Department of Natural Resources.   This  paragraph  is
 5    exempt from the provisions of Section 2-70.
 6        (33)  A motor vehicle, as that term is defined in Section
 7    1-146  of  the  Illinois  Vehicle  Code, that is donated to a
 8    corporation, limited liability company, society, association,
 9    foundation,  or  institution  that  is  determined   by   the
10    Department  to  be  organized  and  operated  exclusively for
11    educational purposes.  For purposes  of  this  exemption,  "a
12    corporation, limited liability company, society, association,
13    foundation, or institution organized and operated exclusively
14    for  educational  purposes"  means  all  tax-supported public
15    schools, private schools that offer systematic instruction in
16    useful branches of  learning  by  methods  common  to  public
17    schools  and  that  compare  favorably  in  their  scope  and
18    intensity with the course of study presented in tax-supported
19    schools,  and  vocational  or technical schools or institutes
20    organized and operated exclusively to  provide  a  course  of
21    study  of  not  less  than  6  weeks duration and designed to
22    prepare individuals to follow a trade or to pursue a  manual,
23    technical,  mechanical,  industrial,  business, or commercial
24    occupation.
25        (34)  Beginning  January  1,  2000,  personal   property,
26    including  food, purchased through fundraising events for the
27    benefit of  a  public  or  private  elementary  or  secondary
28    school,  a  group  of  those  schools,  or one or more school
29    districts if the events are sponsored by an entity recognized
30    by the school district that consists primarily of  volunteers
31    and  includes  parents  and  teachers of the school children.
32    This paragraph does not apply to fundraising events  (i)  for
33    the benefit of private home instruction or (ii) for which the
34    fundraising  entity  purchases  the personal property sold at
 
                            -44-     LRB093 02059 DRJ 16242 a
 1    the events from another individual or entity  that  sold  the
 2    property  for the purpose of resale by the fundraising entity
 3    and that profits from the sale  to  the  fundraising  entity.
 4    This paragraph is exempt from the provisions of Section 2-70.
 5        (35)  Beginning  January 1, 2000 and through December 31,
 6    2001, new or used automatic vending machines that prepare and
 7    serve hot food and beverages,  including  coffee,  soup,  and
 8    other  items,  and  replacement  parts  for  these  machines.
 9    Beginning  January  1,  2002, machines and parts for machines
10    used  in  commercial,  coin-operated  amusement  and  vending
11    business if a use or occupation tax  is  paid  on  the  gross
12    receipts   derived   from   the   use   of   the  commercial,
13    coin-operated amusement and vending machines.  This paragraph
14    is exempt from the provisions of Section 2-70.
15        (35-5) (36)  Food for human consumption  that  is  to  be
16    consumed  off  the  premises  where  it  is  sold (other than
17    alcoholic beverages, soft drinks,  and  food  that  has  been
18    prepared  for  immediate  consumption)  and  prescription and
19    nonprescription medicines,  drugs,  medical  appliances,  and
20    insulin,  urine testing materials, syringes, and needles used
21    by diabetics, for human use, when  purchased  for  use  by  a
22    person  receiving  medical  assistance under Article 5 of the
23    Illinois Public Aid Code who resides in a licensed  long-term
24    care facility, as defined in the Nursing Home Care Act.
25        (36)  Beginning  August  2, 2001 on the effective date of
26    this amendatory Act of the 92nd General  Assembly,  computers
27    and   communications  equipment  utilized  for  any  hospital
28    purpose and equipment used in  the  diagnosis,  analysis,  or
29    treatment  of  hospital  patients sold to a lessor who leases
30    the equipment, under a lease of one year or  longer  executed
31    or  in effect at the time of the purchase, to a hospital that
32    has been issued an active tax exemption identification number
33    by the Department  under  Section  1g  of  this  Act.    This
34    paragraph is exempt from the provisions of Section 2-70.
 
                            -45-     LRB093 02059 DRJ 16242 a
 1        (37)  Beginning  August  2, 2001 on the effective date of
 2    this amendatory Act of the 92nd  General  Assembly,  personal
 3    property  sold  to  a lessor who leases the property, under a
 4    lease of one year or longer executed or in effect at the time
 5    of the purchase, to a governmental body that has been  issued
 6    an   active   tax  exemption  identification  number  by  the
 7    Department under Section 1g of this Act.  This  paragraph  is
 8    exempt from the provisions of Section 2-70.
 9        (38)  Beginning  on  January  1,  2002, tangible personal
10    property purchased from an Illinois retailer  by  a  taxpayer
11    engaged  in centralized purchasing activities in Illinois who
12    will, upon receipt of the property in  Illinois,  temporarily
13    store  the  property  in  Illinois  (i)  for  the  purpose of
14    subsequently transporting it outside this State  for  use  or
15    consumption  thereafter solely outside this State or (ii) for
16    the purpose of being processed, fabricated,  or  manufactured
17    into,  attached  to,  or  incorporated  into  other  tangible
18    personal  property  to  be transported outside this State and
19    thereafter used or consumed solely outside this  State.   The
20    Director  of  Revenue  shall,  pursuant  to  rules adopted in
21    accordance with the Illinois  Administrative  Procedure  Act,
22    issue  a  permit  to  any  taxpayer in good standing with the
23    Department who is  eligible  for  the  exemption  under  this
24    paragraph  (38).  The permit issued under this paragraph (38)
25    shall authorize the holder, to the extent and in  the  manner
26    specified  in  the  rules adopted under this Act, to purchase
27    tangible personal property from a retailer  exempt  from  the
28    taxes  imposed  by  this  Act.   Taxpayers shall maintain all
29    necessary books and  records  to  substantiate  the  use  and
30    consumption of all such tangible personal property outside of
31    the State of Illinois.
32        (39)  Beginning  January  1, 2004 and ending December 31,
33    2007,  automated  external  defibrillators  purchased  by   a
34    physical  fitness  facility for the purpose of complying with
 
                            -46-     LRB093 02059 DRJ 16242 a
 1    the Physical Fitness Facility Medical Emergency  Preparedness
 2    Act,  up  to  a  maximum  exemption  of  $300  per year.  For
 3    purposes of this paragraph (39), "physical fitness  facility"
 4    is  defined  as  in  the  Physical  Fitness  Facility Medical
 5    Emergency Preparedness Act, except that  the  term  does  not
 6    include  any  facility that is owned or operated by a unit of
 7    local government or a public school, college, or university.
 8    (Source: P.A. 91-51,  eff.  6-30-99;  91-200,  eff.  7-20-99;
 9    91-439,  eff.  8-6-99;  91-533,  eff.  8-13-99;  91-637, eff.
10    8-20-99; 91-644, eff. 8-20-99;  92-16, eff.  6-28-01;  92-35,
11    eff.  7-1-01;  92-227,  eff.  8-2-01;  92-337,  eff. 8-10-01;
12    92-484, eff. 8-23-01;  92-488,  eff.  8-23-01;  92-651,  eff.
13    7-11-02; 92-680, eff. 7-16-02; revised 1-26-03.)

14        Section  95.  The Automated External Defibrillator Act is
15    amended by changing Section 30 as follows:

16        (410 ILCS 4/30)
17        Sec. 30. Exemption from civil liability.
18        (a)  A  physician  licensed  in  Illinois   to   practice
19    medicine  in  all its branches who authorizes the purchase of
20    an automated external defibrillator is not liable  for  civil
21    damages  as  a  result  of any act or omission arising out of
22    authorizing   the   purchase   of   an   automated   external
23    defibrillator, except for willful or  wanton  misconduct,  if
24    the requirements of this Act are met.
25        (b)  An  individual  or  entity providing training in the
26    use of automated external defibrillators is  not  liable  for
27    civil  damages  as  a result of any act or omission involving
28    the use of an automated external  defibrillator,  except  for
29    willful or wanton misconduct, if the requirements of this Act
30    are met.
31        (c)  A  person,  unit  of  State  or local government, or
32    school district owning, occupying, or managing  the  premises
 
                            -47-     LRB093 02059 DRJ 16242 a
 1    where  an  automated external defibrillator is located is not
 2    liable for civil damages as a result of any act  or  omission
 3    involving  the  use  of  an automated external defibrillator,
 4    except for willful or wanton misconduct, if the  requirements
 5    of this Act are met.
 6        (d)  An  A  trained  AED  user  is  not  liable for civil
 7    damages as a result of any act or omission involving the  use
 8    of  an  automated  external  defibrillator  in  an  emergency
 9    situation,  except  for  willful or wanton misconduct, if the
10    requirements of this Act are met.
11    (Source: P.A. 91-524, eff. 1-1-00.)".