Full Text of HB2462 94th General Assembly
HB2462sam002 94TH GENERAL ASSEMBLY
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Sen. Iris Y. Martinez
Filed: 5/9/2005
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| AMENDMENT TO HOUSE BILL 2462
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| AMENDMENT NO. ______. Amend House Bill 2462 on page 1, by | 3 |
| replacing line 4 with the following:
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| "Section 5. The Illinois Housing Development Act is amended | 5 |
| by adding Section 32a as follows: | 6 |
| (20 ILCS 3805/32a new) | 7 |
| Sec. 32a. Certification program for building materials for | 8 |
| affordable housing projects. | 9 |
| (a) The Authority must establish and maintain a program to | 10 |
| certify proposed affordable housing development projects. The | 11 |
| building materials that are used in a development project that | 12 |
| is certified under this Section are exempt from the tax imposed | 13 |
| by the Retailers' Occupation Tax Act and by the Use Tax Act. | 14 |
| (b) Any applicant proposing an affordable housing | 15 |
| development project located or planned to be located in | 16 |
| Illinois may request certification of the project by the | 17 |
| Authority by formal application to the Department. | 18 |
| In determining whether to certify an affordable housing | 19 |
| development project, the Authority must determine that the | 20 |
| following conditions exist: | 21 |
| (1) the applicant's affordable housing development | 22 |
| project is economically sound
and will benefit the people | 23 |
| of the State of Illinois by increasing the amount of needed | 24 |
| affordable housing in the geographic location in which the |
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| project is or will be located; | 2 |
| (2) the application sufficiently describes the | 3 |
| affordable housing development project and sets forth a | 4 |
| reasonably complete list of the building materials for | 5 |
| which a tax exemption is sought; and | 6 |
| (3) the development will be used as affordable housing | 7 |
| for a period of at least 10 years. | 8 |
| (c) Upon satisfactory review of the application, the | 9 |
| Authority shall issue a Certificate of Eligibility for Sales | 10 |
| Tax Exemption. The Certificate of Eligibility for Sales Tax | 11 |
| Exemption must contain: (i) a statement that the building | 12 |
| project identified
in the Certificate meets all the | 13 |
| requirements under this Section; and (ii) the location or | 14 |
| address of the affordable housing development project. | 15 |
| (d) For the purposes of this Section: | 16 |
| "Affordable housing" has the definition set forth in | 17 |
| Section 15 of the Affordable Housing Planning and Appeal Act. | 18 |
| "Affordable housing development project" means a project | 19 |
| to construct, remodel, or rehabilitate improvements on real | 20 |
| property to be used as affordable housing. If a development | 21 |
| project occurs to a building where some, but not all, of the | 22 |
| units in that building will be used for affordable housing | 23 |
| purposes, then "affordable housing development project" means | 24 |
| the project to construct, remodel, or rehabilitate only those | 25 |
| units that will be used for affordable housing purposes. | 26 |
| Section 10. The Use Tax Act is amended by changing Section | 27 |
| 3-5 as follows:
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| (35 ILCS 105/3-5) (from Ch. 120, par. 439.3-5)
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| Sec. 3-5. Exemptions. Use of the following tangible | 30 |
| personal property
is exempt from the tax imposed by this Act:
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| (1) Personal property purchased from a corporation, | 32 |
| society, association,
foundation, institution, or |
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| organization, other than a limited liability
company, that is | 2 |
| organized and operated as a not-for-profit service enterprise
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| for the benefit of persons 65 years of age or older if the | 4 |
| personal property
was not purchased by the enterprise for the | 5 |
| purpose of resale by the
enterprise.
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| (2) Personal property purchased by a not-for-profit | 7 |
| Illinois county
fair association for use in conducting, | 8 |
| operating, or promoting the
county fair.
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| (3) Personal property purchased by a not-for-profit
arts or | 10 |
| cultural organization that establishes, by proof required by | 11 |
| the
Department by
rule, that it has received an exemption under | 12 |
| Section 501(c)(3) of the Internal
Revenue Code and that is | 13 |
| organized and operated primarily for the
presentation
or | 14 |
| support of arts or cultural programming, activities, or | 15 |
| services. These
organizations include, but are not limited to, | 16 |
| music and dramatic arts
organizations such as symphony | 17 |
| orchestras and theatrical groups, arts and
cultural service | 18 |
| organizations, local arts councils, visual arts organizations,
| 19 |
| and media arts organizations.
On and after the effective date | 20 |
| of this amendatory Act of the 92nd General
Assembly, however, | 21 |
| an entity otherwise eligible for this exemption shall not
make | 22 |
| tax-free purchases unless it has an active identification | 23 |
| number issued by
the Department.
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| (4) Personal property purchased by a governmental body, by | 25 |
| a
corporation, society, association, foundation, or | 26 |
| institution organized and
operated exclusively for charitable, | 27 |
| religious, or educational purposes, or
by a not-for-profit | 28 |
| corporation, society, association, foundation,
institution, or | 29 |
| organization that has no compensated officers or employees
and | 30 |
| that is organized and operated primarily for the recreation of | 31 |
| persons
55 years of age or older. A limited liability company | 32 |
| may qualify for the
exemption under this paragraph only if the | 33 |
| limited liability company is
organized and operated | 34 |
| exclusively for educational purposes. On and after July
1, |
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| 1987, however, no entity otherwise eligible for this exemption | 2 |
| shall make
tax-free purchases unless it has an active exemption | 3 |
| identification number
issued by the Department.
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| (5) Until July 1, 2003, a passenger car that is a | 5 |
| replacement vehicle to
the extent that the
purchase price of | 6 |
| the car is subject to the Replacement Vehicle Tax.
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| (6) Until July 1, 2003 and beginning again on September 1, | 8 |
| 2004, graphic arts machinery and equipment, including
repair | 9 |
| and replacement
parts, both new and used, and including that | 10 |
| manufactured on special order,
certified by the purchaser to be | 11 |
| used primarily for graphic arts production,
and including | 12 |
| machinery and equipment purchased for lease.
Equipment | 13 |
| includes chemicals or chemicals acting as catalysts but only if
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| the
chemicals or chemicals acting as catalysts effect a direct | 15 |
| and immediate change
upon a graphic arts product.
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| (7) Farm chemicals.
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| (8) Legal tender, currency, medallions, or gold or silver | 18 |
| coinage issued by
the State of Illinois, the government of the | 19 |
| United States of America, or the
government of any foreign | 20 |
| country, and bullion.
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| (9) Personal property purchased from a teacher-sponsored | 22 |
| student
organization affiliated with an elementary or | 23 |
| secondary school located in
Illinois.
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| (10) A motor vehicle of the first division, a motor vehicle | 25 |
| of the
second division that is a self-contained motor vehicle | 26 |
| designed or
permanently converted to provide living quarters | 27 |
| for recreational, camping,
or travel use, with direct walk | 28 |
| through to the living quarters from the
driver's seat, or a | 29 |
| motor vehicle of the second division that is of the
van | 30 |
| configuration designed for the transportation of not less than | 31 |
| 7 nor
more than 16 passengers, as defined in Section 1-146 of | 32 |
| the Illinois
Vehicle Code, that is used for automobile renting, | 33 |
| as defined in the
Automobile Renting Occupation and Use Tax | 34 |
| Act.
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| (11) Farm machinery and equipment, both new and used,
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| including that manufactured on special order, certified by the | 3 |
| purchaser
to be used primarily for production agriculture or | 4 |
| State or federal
agricultural programs, including individual | 5 |
| replacement parts for
the machinery and equipment, including | 6 |
| machinery and equipment
purchased
for lease,
and including | 7 |
| implements of husbandry defined in Section 1-130 of
the | 8 |
| Illinois Vehicle Code, farm machinery and agricultural | 9 |
| chemical and
fertilizer spreaders, and nurse wagons required to | 10 |
| be registered
under Section 3-809 of the Illinois Vehicle Code,
| 11 |
| but excluding other motor
vehicles required to be
registered | 12 |
| under the Illinois Vehicle Code.
Horticultural polyhouses or | 13 |
| hoop houses used for propagating, growing, or
overwintering | 14 |
| plants shall be considered farm machinery and equipment under
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| this item (11).
Agricultural chemical tender tanks and dry | 16 |
| boxes shall include units sold
separately from a motor vehicle | 17 |
| required to be licensed and units sold mounted
on a motor | 18 |
| vehicle required to be licensed if the selling price of the | 19 |
| tender
is separately stated.
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| Farm machinery and equipment shall include precision | 21 |
| farming equipment
that is
installed or purchased to be | 22 |
| installed on farm machinery and equipment
including, but not | 23 |
| limited to, tractors, harvesters, sprayers, planters,
seeders, | 24 |
| or spreaders.
Precision farming equipment includes, but is not | 25 |
| limited to, soil testing
sensors, computers, monitors, | 26 |
| software, global positioning
and mapping systems, and other | 27 |
| such equipment.
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| Farm machinery and equipment also includes computers, | 29 |
| sensors, software, and
related equipment used primarily in the
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| computer-assisted operation of production agriculture | 31 |
| facilities, equipment,
and
activities such as, but not limited | 32 |
| to,
the collection, monitoring, and correlation of
animal and | 33 |
| crop data for the purpose of
formulating animal diets and | 34 |
| agricultural chemicals. This item (11) is exempt
from the |
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| provisions of
Section 3-90.
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| (12) Fuel and petroleum products sold to or used by an air | 3 |
| common
carrier, certified by the carrier to be used for | 4 |
| consumption, shipment, or
storage in the conduct of its | 5 |
| business as an air common carrier, for a
flight destined for or | 6 |
| returning from a location or locations
outside the United | 7 |
| States without regard to previous or subsequent domestic
| 8 |
| stopovers.
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| (13) Proceeds of mandatory service charges separately
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| stated on customers' bills for the purchase and consumption of | 11 |
| food and
beverages purchased at retail from a retailer, to the | 12 |
| extent that the proceeds
of the service charge are in fact | 13 |
| turned over as tips or as a substitute
for tips to the | 14 |
| employees who participate directly in preparing, serving,
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| hosting or cleaning up the food or beverage function with | 16 |
| respect to which
the service charge is imposed.
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| (14) Until July 1, 2003, oil field exploration, drilling, | 18 |
| and production
equipment,
including (i) rigs and parts of rigs, | 19 |
| rotary
rigs, cable tool rigs, and workover rigs, (ii) pipe and | 20 |
| tubular goods,
including casing and drill strings, (iii) pumps | 21 |
| and pump-jack units, (iv)
storage tanks and flow lines, (v) any | 22 |
| individual replacement part for oil
field exploration, | 23 |
| drilling, and production equipment, and (vi) machinery and
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| equipment purchased
for lease; but excluding motor vehicles | 25 |
| required to be registered under the
Illinois Vehicle Code.
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| (15) Photoprocessing machinery and equipment, including | 27 |
| repair and
replacement parts, both new and used, including that
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| manufactured on special order, certified by the purchaser to be | 29 |
| used
primarily for photoprocessing, and including
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| photoprocessing machinery and equipment purchased for lease.
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| (16) Until July 1, 2003, coal exploration, mining, | 32 |
| offhighway hauling,
processing, maintenance, and reclamation | 33 |
| equipment,
including replacement parts and equipment, and
| 34 |
| including equipment purchased for lease, but excluding motor
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| vehicles required to be registered under the Illinois Vehicle | 2 |
| Code.
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| (17) Until July 1, 2003, distillation machinery and | 4 |
| equipment, sold as a
unit or kit,
assembled or installed by the | 5 |
| retailer, certified by the user to be used
only for the | 6 |
| production of ethyl alcohol that will be used for consumption
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| as motor fuel or as a component of motor fuel for the personal | 8 |
| use of the
user, and not subject to sale or resale.
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| (18) Manufacturing and assembling machinery and equipment | 10 |
| used
primarily in the process of manufacturing or assembling | 11 |
| tangible
personal property for wholesale or retail sale or | 12 |
| lease, whether that sale
or lease is made directly by the | 13 |
| manufacturer or by some other person,
whether the materials | 14 |
| used in the process are
owned by the manufacturer or some other | 15 |
| person, or whether that sale or
lease is made apart from or as | 16 |
| an incident to the seller's engaging in
the service occupation | 17 |
| of producing machines, tools, dies, jigs,
patterns, gauges, or | 18 |
| other similar items of no commercial value on
special order for | 19 |
| a particular purchaser.
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| (19) Personal property delivered to a purchaser or | 21 |
| purchaser's donee
inside Illinois when the purchase order for | 22 |
| that personal property was
received by a florist located | 23 |
| outside Illinois who has a florist located
inside Illinois | 24 |
| deliver the personal property.
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| (20) Semen used for artificial insemination of livestock | 26 |
| for direct
agricultural production.
| 27 |
| (21) Horses, or interests in horses, registered with and | 28 |
| meeting the
requirements of any of the
Arabian Horse Club | 29 |
| Registry of America, Appaloosa Horse Club, American Quarter
| 30 |
| Horse Association, United States
Trotting Association, or | 31 |
| Jockey Club, as appropriate, used for
purposes of breeding or | 32 |
| racing for prizes.
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| (22) Computers and communications equipment utilized for | 34 |
| any
hospital
purpose
and equipment used in the diagnosis,
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| analysis, or treatment of hospital patients purchased by a | 2 |
| lessor who leases
the
equipment, under a lease of one year or | 3 |
| longer executed or in effect at the
time the lessor would | 4 |
| otherwise be subject to the tax imposed by this Act, to a
| 5 |
| hospital
that has been issued an active tax exemption | 6 |
| identification number by
the
Department under Section 1g of the | 7 |
| Retailers' Occupation Tax Act. If the
equipment is leased in a | 8 |
| manner that does not qualify for
this exemption or is used in | 9 |
| any other non-exempt manner, the lessor
shall be liable for the
| 10 |
| tax imposed under this Act or the Service Use Tax Act, as the | 11 |
| case may
be, based on the fair market value of the property at | 12 |
| the time the
non-qualifying use occurs. No lessor shall collect | 13 |
| or attempt to collect an
amount (however
designated) that | 14 |
| purports to reimburse that lessor for the tax imposed by this
| 15 |
| Act or the Service Use Tax Act, as the case may be, if the tax | 16 |
| has not been
paid by the lessor. If a lessor improperly | 17 |
| collects any such amount from the
lessee, the lessee shall have | 18 |
| a legal right to claim a refund of that amount
from the lessor. | 19 |
| If, however, that amount is not refunded to the lessee for
any | 20 |
| reason, the lessor is liable to pay that amount to the | 21 |
| Department.
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| (23) Personal property purchased by a lessor who leases the
| 23 |
| property, under
a
lease of
one year or longer executed or in | 24 |
| effect at the time
the lessor would otherwise be subject to the | 25 |
| tax imposed by this Act,
to a governmental body
that has been | 26 |
| issued an active sales tax exemption identification number by | 27 |
| the
Department under Section 1g of the Retailers' Occupation | 28 |
| Tax Act.
If the
property is leased in a manner that does not | 29 |
| qualify for
this exemption
or used in any other non-exempt | 30 |
| manner, the lessor shall be liable for the
tax imposed under | 31 |
| this Act or the Service Use Tax Act, as the case may
be, based | 32 |
| on the fair market value of the property at the time the
| 33 |
| non-qualifying use occurs. No lessor shall collect or attempt | 34 |
| to collect an
amount (however
designated) that purports to |
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| reimburse that lessor for the tax imposed by this
Act or the | 2 |
| Service Use Tax Act, as the case may be, if the tax has not been
| 3 |
| paid by the lessor. If a lessor improperly collects any such | 4 |
| amount from the
lessee, the lessee shall have a legal right to | 5 |
| claim a refund of that amount
from the lessor. If, however, | 6 |
| that amount is not refunded to the lessee for
any reason, the | 7 |
| lessor is liable to pay that amount to the Department.
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| (24) Beginning with taxable years ending on or after | 9 |
| December
31, 1995
and
ending with taxable years ending on or | 10 |
| before December 31, 2004,
personal property that is
donated for | 11 |
| disaster relief to be used in a State or federally declared
| 12 |
| disaster area in Illinois or bordering Illinois by a | 13 |
| manufacturer or retailer
that is registered in this State to a | 14 |
| corporation, society, association,
foundation, or institution | 15 |
| that has been issued a sales tax exemption
identification | 16 |
| number by the Department that assists victims of the disaster
| 17 |
| who reside within the declared disaster area.
| 18 |
| (25) Beginning with taxable years ending on or after | 19 |
| December
31, 1995 and
ending with taxable years ending on or | 20 |
| before December 31, 2004, personal
property that is used in the | 21 |
| performance of infrastructure repairs in this
State, including | 22 |
| but not limited to municipal roads and streets, access roads,
| 23 |
| bridges, sidewalks, waste disposal systems, water and sewer | 24 |
| line extensions,
water distribution and purification | 25 |
| facilities, storm water drainage and
retention facilities, and | 26 |
| sewage treatment facilities, resulting from a State
or | 27 |
| federally declared disaster in Illinois or bordering Illinois | 28 |
| when such
repairs are initiated on facilities located in the | 29 |
| declared disaster area
within 6 months after the disaster.
| 30 |
| (26) Beginning July 1, 1999, game or game birds purchased | 31 |
| at a "game
breeding
and hunting preserve area" or an "exotic | 32 |
| game hunting area" as those terms are
used in
the Wildlife Code | 33 |
| or at a hunting enclosure approved through rules adopted by
the
| 34 |
| Department of Natural Resources. This paragraph is exempt from |
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| the provisions
of
Section 3-90.
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| (27) A motor vehicle, as that term is defined in Section | 3 |
| 1-146
of the
Illinois
Vehicle Code, that is donated to a | 4 |
| corporation, limited liability company,
society, association, | 5 |
| foundation, or institution that is determined by the
Department | 6 |
| to be organized and operated exclusively for educational | 7 |
| purposes.
For purposes of this exemption, "a corporation, | 8 |
| limited liability company,
society, association, foundation, | 9 |
| or institution organized and operated
exclusively for | 10 |
| educational purposes" means all tax-supported public schools,
| 11 |
| private schools that offer systematic instruction in useful | 12 |
| branches of
learning by methods common to public schools and | 13 |
| that compare favorably in
their scope and intensity with the | 14 |
| course of study presented in tax-supported
schools, and | 15 |
| vocational or technical schools or institutes organized and
| 16 |
| operated exclusively to provide a course of study of not less | 17 |
| than 6 weeks
duration and designed to prepare individuals to | 18 |
| follow a trade or to pursue a
manual, technical, mechanical, | 19 |
| industrial, business, or commercial
occupation.
| 20 |
| (28) Beginning January 1, 2000, personal property, | 21 |
| including
food,
purchased through fundraising
events for the | 22 |
| benefit of
a public or private elementary or
secondary school, | 23 |
| a group of those schools, or one or more school
districts if | 24 |
| the events are
sponsored by an entity recognized by the school | 25 |
| district that consists
primarily of volunteers and includes
| 26 |
| parents and teachers of the school children. This paragraph | 27 |
| does not apply
to fundraising
events (i) for the benefit of | 28 |
| private home instruction or (ii)
for which the fundraising | 29 |
| entity purchases the personal property sold at
the events from | 30 |
| another individual or entity that sold the property for the
| 31 |
| purpose of resale by the fundraising entity and that
profits | 32 |
| from the sale to the
fundraising entity. This paragraph is | 33 |
| exempt
from the provisions
of Section 3-90.
| 34 |
| (29) Beginning January 1, 2000 and through December 31, |
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| 2001, new or
used automatic vending
machines that prepare and | 2 |
| serve hot food and beverages, including coffee, soup,
and
other | 3 |
| items, and replacement parts for these machines.
Beginning | 4 |
| January 1,
2002 and through June 30, 2003, machines and parts | 5 |
| for machines used in
commercial, coin-operated amusement and | 6 |
| vending business if a use or occupation
tax is paid on the | 7 |
| gross receipts derived from the use of the commercial,
| 8 |
| coin-operated amusement and vending machines.
This
paragraph
| 9 |
| is exempt from the provisions of Section 3-90.
| 10 |
| (30) Food for human consumption that is to be consumed off | 11 |
| the premises
where it is sold (other than alcoholic beverages, | 12 |
| soft drinks, and food that
has been prepared for immediate | 13 |
| consumption) and prescription and
nonprescription medicines, | 14 |
| drugs, medical appliances, and insulin, urine
testing | 15 |
| materials, syringes, and needles used by diabetics, for human | 16 |
| use, when
purchased for use by a person receiving medical | 17 |
| assistance under Article 5 of
the Illinois Public Aid Code who | 18 |
| resides in a licensed long-term care facility,
as defined in | 19 |
| the Nursing Home Care Act.
| 20 |
| (31) Beginning on
the effective date of this amendatory Act | 21 |
| of the 92nd General Assembly,
computers and communications | 22 |
| equipment
utilized for any hospital purpose and equipment used | 23 |
| in the diagnosis,
analysis, or treatment of hospital patients | 24 |
| purchased by a lessor who leases
the equipment, under a lease | 25 |
| of one year or longer executed or in effect at the
time the | 26 |
| lessor would otherwise be subject to the tax imposed by this | 27 |
| Act, to a
hospital that has been issued an active tax exemption | 28 |
| identification number by
the Department under Section 1g of the | 29 |
| Retailers' Occupation Tax Act. If the
equipment is leased in a | 30 |
| manner that does not qualify for this exemption or is
used in | 31 |
| any other nonexempt manner, the lessor shall be liable for the | 32 |
| tax
imposed under this Act or the Service Use Tax Act, as the | 33 |
| case may be, based on
the fair market value of the property at | 34 |
| the time the nonqualifying use
occurs. No lessor shall collect |
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| or attempt to collect an amount (however
designated) that | 2 |
| purports to reimburse that lessor for the tax imposed by this
| 3 |
| Act or the Service Use Tax Act, as the case may be, if the tax | 4 |
| has not been
paid by the lessor. If a lessor improperly | 5 |
| collects any such amount from the
lessee, the lessee shall have | 6 |
| a legal right to claim a refund of that amount
from the lessor. | 7 |
| If, however, that amount is not refunded to the lessee for
any | 8 |
| reason, the lessor is liable to pay that amount to the | 9 |
| Department.
This paragraph is exempt from the provisions of | 10 |
| Section 3-90.
| 11 |
| (32) Beginning on
the effective date of this amendatory Act | 12 |
| of the 92nd General Assembly,
personal property purchased by a | 13 |
| lessor who leases the property,
under a lease of one year or | 14 |
| longer executed or in effect at the time the
lessor would | 15 |
| otherwise be subject to the tax imposed by this Act, to a
| 16 |
| governmental body that has been issued an active sales tax | 17 |
| exemption
identification number by the Department under | 18 |
| Section 1g of the Retailers'
Occupation Tax Act. If the | 19 |
| property is leased in a manner that does not
qualify for this | 20 |
| exemption or used in any other nonexempt manner, the lessor
| 21 |
| shall be liable for the tax imposed under this Act or the | 22 |
| Service Use Tax Act,
as the case may be, based on the fair | 23 |
| market value of the property at the time
the nonqualifying use | 24 |
| occurs. No lessor shall collect or attempt to collect
an amount | 25 |
| (however designated) that purports to reimburse that lessor for | 26 |
| the
tax imposed by this Act or the Service Use Tax Act, as the | 27 |
| case may be, if the
tax has not been paid by the lessor. If a | 28 |
| lessor improperly collects any such
amount from the lessee, the | 29 |
| lessee shall have a legal right to claim a refund
of that | 30 |
| amount from the lessor. If, however, that amount is not | 31 |
| refunded to
the lessee for any reason, the lessor is liable to | 32 |
| pay that amount to the
Department. This paragraph is exempt | 33 |
| from the provisions of Section 3-90.
| 34 |
| (33) On and after July 1, 2003 and through June 30, 2004, |
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| the use in this State of motor vehicles of
the second division | 2 |
| with a gross vehicle weight in excess of 8,000 pounds and
that | 3 |
| are subject to the commercial distribution fee imposed under | 4 |
| Section
3-815.1 of the Illinois Vehicle Code. Beginning on July | 5 |
| 1, 2004 and through June 30, 2005, the use in this State of | 6 |
| motor vehicles of the second division: (i) with a gross vehicle | 7 |
| weight rating in excess of 8,000 pounds; (ii) that are subject | 8 |
| to the commercial distribution fee imposed under Section | 9 |
| 3-815.1 of the Illinois Vehicle Code; and (iii) that are | 10 |
| primarily used for commercial purposes. Through June 30, 2005, | 11 |
| this exemption applies to repair and
replacement parts added | 12 |
| after the initial purchase of such a motor vehicle if
that | 13 |
| motor
vehicle is used in a manner that would qualify for the | 14 |
| rolling stock exemption
otherwise provided for in this Act. For | 15 |
| purposes of this paragraph, the term "used for commercial | 16 |
| purposes" means the transportation of persons or property in | 17 |
| furtherance of any commercial or industrial enterprise, | 18 |
| whether for-hire or not.
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| (34) Building materials that will be incorporated into real | 20 |
| estate as part of an affordable housing development project and | 21 |
| that are exempt from taxation under Section 5m of the | 22 |
| Retailers' Occupation Tax Act. This paragraph is exempt from | 23 |
| the provisions
of
Section 3-90.
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| (Source: P.A. 92-35, eff. 7-1-01; 92-227, eff. 8-2-01; 92-337, | 25 |
| eff. 8-10-01; 92-484, eff. 8-23-01; 92-651, eff. 7-11-02; | 26 |
| 93-23, eff. 6-20-03; 93-24, eff. 6-20-03; 93-840, eff. 7-30-04; | 27 |
| 93-1033, eff. 9-3-04; revised 10-21-04.)
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| Section 15. The Retailers' Occupation Tax Act is amended by | 29 |
| adding Section 5m as follows: | 30 |
| (35 ILCS 120/5m new) | 31 |
| Sec. 5m. Affordable housing building materials exemption. | 32 |
| (a) Each retailer who makes a qualified sale of building |
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09400HB2462sam002 |
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LRB094 08914 BDD 46156 a |
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| materials to be incorporated into an affordable housing | 2 |
| development project certified by the Illinois Housing | 3 |
| Development Authority under Section 32a of the Illinois Housing | 4 |
| Development Act by remodeling, rehabilitation, or new | 5 |
| construction, may deduct receipts from these sales when | 6 |
| calculating the tax imposed by this Act. | 7 |
| (b) For purposes of this Section, "qualified sale" means a | 8 |
| sale of building materials that will be incorporated into real | 9 |
| estate as part of an affordable housing development project for | 10 |
| which a Certificate of Eligibility for Sales Tax Exemption has | 11 |
| been issued by the Illinois Housing Development Authority. To | 12 |
| document the exemption allowed under this Section, the retailer | 13 |
| must obtain from the purchaser a copy of the Certificate of | 14 |
| Eligibility for Sales Tax Exemption issued by the Illinois | 15 |
| Housing Development Authority. The Certificate of Eligibility | 16 |
| for Sales Tax Exemption must contain: (i) a statement that the | 17 |
| building project identified
in the Certificate meets all the | 18 |
| requirements for the building material exemption contained in | 19 |
| Section 32a of the Illinois Housing Development Act; and (ii) | 20 |
| the location or address of the building project. | 21 |
| In addition, the retailer must obtain certification from | 22 |
| the purchaser that contains: | 23 |
| (1) a statement that the building materials are
being | 24 |
| purchased for incorporation into an affordable housing | 25 |
| development project; | 26 |
| (2) the location or address of the real estate into
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| which the building materials will be incorporated; | 28 |
| (3) a description of the building materials being
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| purchased; and | 30 |
| (4) the purchaser's signature and date of purchase. | 31 |
| (c) The provisions of this Section are exempt from Section | 32 |
| 2-70.
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| Section 20. The Property Tax Code is amended by changing".
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