Full Text of SB2190 97th General Assembly
SB2190enr 97TH GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning wildlife.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Use Tax Act is amended by changing Section | 5 | | 3-5 as follows:
| 6 | | (35 ILCS 105/3-5)
| 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 or | 20 | | cultural organization that establishes, by proof required by | 21 | | the
Department by
rule, that it has received an exemption under | 22 | | Section 501(c)(3) of the Internal
Revenue Code and that is | 23 | | organized and operated primarily for the
presentation
or |
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| 1 | | support of arts or cultural programming, activities, or | 2 | | services. These
organizations include, but are not limited to, | 3 | | music and dramatic arts
organizations such as symphony | 4 | | orchestras and theatrical groups, arts and
cultural service | 5 | | organizations, local arts councils, visual arts organizations,
| 6 | | and media arts organizations.
On and after the effective date | 7 | | of this amendatory Act of the 92nd General
Assembly, however, | 8 | | an entity otherwise eligible for this exemption shall not
make | 9 | | tax-free purchases unless it has an active identification | 10 | | number issued by
the Department.
| 11 | | (4) Personal property purchased by a governmental body, by | 12 | | a
corporation, society, association, foundation, or | 13 | | institution organized and
operated exclusively for charitable, | 14 | | religious, or educational purposes, or
by a not-for-profit | 15 | | corporation, society, association, foundation,
institution, or | 16 | | organization that has no compensated officers or employees
and | 17 | | that is organized and operated primarily for the recreation of | 18 | | persons
55 years of age or older. A limited liability company | 19 | | may qualify for the
exemption under this paragraph only if the | 20 | | limited liability company is
organized and operated | 21 | | exclusively for educational purposes. On and after July
1, | 22 | | 1987, however, no entity otherwise eligible for this exemption | 23 | | shall make
tax-free purchases unless it has an active exemption | 24 | | identification number
issued by the Department.
| 25 | | (5) Until July 1, 2003, a passenger car that is a | 26 | | replacement vehicle to
the extent that the
purchase price of |
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| 1 | | the car is subject to the Replacement Vehicle Tax.
| 2 | | (6) Until July 1, 2003 and beginning again on September 1, | 3 | | 2004 through August 30, 2014, graphic arts machinery and | 4 | | equipment, including
repair and replacement
parts, both new and | 5 | | used, and including that manufactured on special order,
| 6 | | certified by the purchaser to be used primarily for graphic | 7 | | arts production,
and including machinery and equipment | 8 | | purchased for lease.
Equipment includes chemicals or chemicals | 9 | | acting as catalysts but only if
the
chemicals or chemicals | 10 | | acting as catalysts effect a direct and immediate change
upon a | 11 | | graphic arts product.
| 12 | | (7) Farm chemicals.
| 13 | | (8) Legal tender, currency, medallions, or gold or silver | 14 | | coinage issued by
the State of Illinois, the government of the | 15 | | United States of America, or the
government of any foreign | 16 | | country, and bullion.
| 17 | | (9) Personal property purchased from a teacher-sponsored | 18 | | student
organization affiliated with an elementary or | 19 | | secondary school located in
Illinois.
| 20 | | (10) A motor vehicle of the first division, a motor vehicle | 21 | | of the
second division that is a self-contained motor vehicle | 22 | | designed or
permanently converted to provide living quarters | 23 | | for recreational, camping,
or travel use, with direct walk | 24 | | through to the living quarters from the
driver's seat, or a | 25 | | motor vehicle of the second division that is of the
van | 26 | | configuration designed for the transportation of not less than |
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| 1 | | 7 nor
more than 16 passengers, as defined in Section 1-146 of | 2 | | the Illinois
Vehicle Code, that is used for automobile renting, | 3 | | as defined in the
Automobile Renting Occupation and Use Tax | 4 | | Act.
| 5 | | (11) Farm machinery and equipment, both new and used,
| 6 | | including that manufactured on special order, certified by the | 7 | | purchaser
to be used primarily for production agriculture or | 8 | | State or federal
agricultural programs, including individual | 9 | | replacement parts for
the machinery and equipment, including | 10 | | machinery and equipment
purchased
for lease,
and including | 11 | | implements of husbandry defined in Section 1-130 of
the | 12 | | Illinois Vehicle Code, farm machinery and agricultural | 13 | | chemical and
fertilizer spreaders, and nurse wagons required to | 14 | | be registered
under Section 3-809 of the Illinois Vehicle Code,
| 15 | | but excluding other motor
vehicles required to be
registered | 16 | | under the Illinois Vehicle Code.
Horticultural polyhouses or | 17 | | hoop houses used for propagating, growing, or
overwintering | 18 | | plants shall be considered farm machinery and equipment under
| 19 | | this item (11).
Agricultural chemical tender tanks and dry | 20 | | boxes shall include units sold
separately from a motor vehicle | 21 | | required to be licensed and units sold mounted
on a motor | 22 | | vehicle required to be licensed if the selling price of the | 23 | | tender
is separately stated.
| 24 | | Farm machinery and equipment shall include precision | 25 | | farming equipment
that is
installed or purchased to be | 26 | | installed on farm machinery and equipment
including, but not |
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| 1 | | limited to, tractors, harvesters, sprayers, planters,
seeders, | 2 | | or spreaders.
Precision farming equipment includes, but is not | 3 | | limited to, soil testing
sensors, computers, monitors, | 4 | | software, global positioning
and mapping systems, and other | 5 | | such equipment.
| 6 | | Farm machinery and equipment also includes computers, | 7 | | sensors, software, and
related equipment used primarily in the
| 8 | | computer-assisted operation of production agriculture | 9 | | facilities, equipment,
and
activities such as, but not limited | 10 | | to,
the collection, monitoring, and correlation of
animal and | 11 | | crop data for the purpose of
formulating animal diets and | 12 | | agricultural chemicals. This item (11) is exempt
from the | 13 | | provisions of
Section 3-90.
| 14 | | (12) Fuel and petroleum products sold to or used by an air | 15 | | common
carrier, certified by the carrier to be used for | 16 | | consumption, shipment, or
storage in the conduct of its | 17 | | business as an air common carrier, for a
flight destined for or | 18 | | returning from a location or locations
outside the United | 19 | | States without regard to previous or subsequent domestic
| 20 | | stopovers.
| 21 | | (13) Proceeds of mandatory service charges separately
| 22 | | stated on customers' bills for the purchase and consumption of | 23 | | food and
beverages purchased at retail from a retailer, to the | 24 | | extent that the proceeds
of the service charge are in fact | 25 | | turned over as tips or as a substitute
for tips to the | 26 | | employees who participate directly in preparing, serving,
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| 1 | | hosting or cleaning up the food or beverage function with | 2 | | respect to which
the service charge is imposed.
| 3 | | (14) Until July 1, 2003, oil field exploration, drilling, | 4 | | and production
equipment,
including (i) rigs and parts of rigs, | 5 | | rotary
rigs, cable tool rigs, and workover rigs, (ii) pipe and | 6 | | tubular goods,
including casing and drill strings, (iii) pumps | 7 | | and pump-jack units, (iv)
storage tanks and flow lines, (v) any | 8 | | individual replacement part for oil
field exploration, | 9 | | drilling, and production equipment, and (vi) machinery and
| 10 | | equipment purchased
for lease; but excluding motor vehicles | 11 | | required to be registered under the
Illinois Vehicle Code.
| 12 | | (15) Photoprocessing machinery and equipment, including | 13 | | repair and
replacement parts, both new and used, including that
| 14 | | manufactured on special order, certified by the purchaser to be | 15 | | used
primarily for photoprocessing, and including
| 16 | | photoprocessing machinery and equipment purchased for lease.
| 17 | | (16) Until July 1, 2003, coal exploration, mining, | 18 | | offhighway hauling,
processing, maintenance, and reclamation | 19 | | equipment,
including replacement parts and equipment, and
| 20 | | including equipment purchased for lease, but excluding motor
| 21 | | vehicles required to be registered under the Illinois Vehicle | 22 | | Code.
| 23 | | (17) Until July 1, 2003, distillation machinery and | 24 | | equipment, sold as a
unit or kit,
assembled or installed by the | 25 | | retailer, certified by the user to be used
only for the | 26 | | production of ethyl alcohol that will be used for consumption
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| 1 | | as motor fuel or as a component of motor fuel for the personal | 2 | | use of the
user, and not subject to sale or resale.
| 3 | | (18) Manufacturing and assembling machinery and equipment | 4 | | used
primarily in the process of manufacturing or assembling | 5 | | tangible
personal property for wholesale or retail sale or | 6 | | lease, whether that sale
or lease is made directly by the | 7 | | manufacturer or by some other person,
whether the materials | 8 | | used in the process are
owned by the manufacturer or some other | 9 | | person, or whether that sale or
lease is made apart from or as | 10 | | an incident to the seller's engaging in
the service occupation | 11 | | of producing machines, tools, dies, jigs,
patterns, gauges, or | 12 | | other similar items of no commercial value on
special order for | 13 | | a particular purchaser.
| 14 | | (19) Personal property delivered to a purchaser or | 15 | | purchaser's donee
inside Illinois when the purchase order for | 16 | | that personal property was
received by a florist located | 17 | | outside Illinois who has a florist located
inside Illinois | 18 | | deliver the personal property.
| 19 | | (20) Semen used for artificial insemination of livestock | 20 | | for direct
agricultural production.
| 21 | | (21) Horses, or interests in horses, registered with and | 22 | | meeting the
requirements of any of the
Arabian Horse Club | 23 | | Registry of America, Appaloosa Horse Club, American Quarter
| 24 | | Horse Association, United States
Trotting Association, or | 25 | | Jockey Club, as appropriate, used for
purposes of breeding or | 26 | | racing for prizes. This item (21) is exempt from the provisions |
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| 1 | | of Section 3-90, and the exemption provided for under this item | 2 | | (21) applies for all periods beginning May 30, 1995, but no | 3 | | claim for credit or refund is allowed on or after January 1, | 4 | | 2008
for such taxes paid during the period beginning May 30, | 5 | | 2000 and ending on January 1, 2008.
| 6 | | (22) Computers and communications equipment utilized for | 7 | | any
hospital
purpose
and equipment used in the diagnosis,
| 8 | | analysis, or treatment of hospital patients purchased by a | 9 | | lessor who leases
the
equipment, under a lease of one year or | 10 | | longer executed or in effect at the
time the lessor would | 11 | | otherwise be subject to the tax imposed by this Act, to a
| 12 | | hospital
that has been issued an active tax exemption | 13 | | identification number by
the
Department under Section 1g of the | 14 | | Retailers' Occupation Tax Act. If the
equipment is leased in a | 15 | | manner that does not qualify for
this exemption or is used in | 16 | | any other non-exempt manner, the lessor
shall be liable for the
| 17 | | tax imposed under this Act or the Service Use Tax Act, as the | 18 | | case may
be, based on the fair market value of the property at | 19 | | the time the
non-qualifying use occurs. No lessor shall collect | 20 | | or attempt to collect an
amount (however
designated) that | 21 | | purports to reimburse that lessor for the tax imposed by this
| 22 | | Act or the Service Use Tax Act, as the case may be, if the tax | 23 | | has not been
paid by the lessor. If a lessor improperly | 24 | | collects any such amount from the
lessee, the lessee shall have | 25 | | a legal right to claim a refund of that amount
from the lessor. | 26 | | If, however, that amount is not refunded to the lessee for
any |
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| 1 | | reason, the lessor is liable to pay that amount to the | 2 | | Department.
| 3 | | (23) Personal property purchased by a lessor who leases the
| 4 | | property, under
a
lease of
one year or longer executed or in | 5 | | effect at the time
the lessor would otherwise be subject to the | 6 | | tax imposed by this Act,
to a governmental body
that has been | 7 | | issued an active sales tax exemption identification number by | 8 | | the
Department under Section 1g of the Retailers' Occupation | 9 | | Tax Act.
If the
property is leased in a manner that does not | 10 | | qualify for
this exemption
or used in any other non-exempt | 11 | | manner, the lessor shall be liable for the
tax imposed under | 12 | | this Act or the Service Use Tax Act, as the case may
be, based | 13 | | on the fair market value of the property at the time the
| 14 | | non-qualifying use occurs. No lessor shall collect or attempt | 15 | | to collect an
amount (however
designated) that purports to | 16 | | reimburse that lessor for the tax imposed by this
Act or the | 17 | | Service Use Tax Act, as the case may be, if the tax has not been
| 18 | | paid by the lessor. If a lessor improperly collects any such | 19 | | amount from the
lessee, the lessee shall have a legal right to | 20 | | claim a refund of that amount
from the lessor. If, however, | 21 | | that amount is not refunded to the lessee for
any reason, the | 22 | | lessor is liable to pay that amount to the Department.
| 23 | | (24) Beginning with taxable years ending on or after | 24 | | December
31, 1995
and
ending with taxable years ending on or | 25 | | before December 31, 2004,
personal property that is
donated for | 26 | | disaster relief to be used in a State or federally declared
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| 1 | | disaster area in Illinois or bordering Illinois by a | 2 | | manufacturer or retailer
that is registered in this State to a | 3 | | corporation, society, association,
foundation, or institution | 4 | | that has been issued a sales tax exemption
identification | 5 | | number by the Department that assists victims of the disaster
| 6 | | who reside within the declared disaster area.
| 7 | | (25) 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 the | 10 | | performance of infrastructure repairs in this
State, including | 11 | | but not limited to municipal roads and streets, access roads,
| 12 | | bridges, sidewalks, waste disposal systems, water and sewer | 13 | | line extensions,
water distribution and purification | 14 | | facilities, storm water drainage and
retention facilities, and | 15 | | sewage treatment facilities, resulting from a State
or | 16 | | federally declared disaster in Illinois or bordering Illinois | 17 | | when such
repairs are initiated on facilities located in the | 18 | | declared disaster area
within 6 months after the disaster.
| 19 | | (26) Beginning July 1, 1999, game or game birds purchased | 20 | | at a "game
breeding
and hunting preserve area" as that term is | 21 | | or an "exotic game hunting area" as those terms are
used in
the | 22 | | Wildlife Code or at a hunting enclosure approved through rules | 23 | | adopted by
the
Department of Natural Resources . This paragraph | 24 | | is exempt from the provisions
of
Section 3-90.
| 25 | | (27) A motor vehicle, as that term is defined in Section | 26 | | 1-146
of the
Illinois
Vehicle Code, that is donated to a |
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| 1 | | corporation, limited liability company,
society, association, | 2 | | foundation, or institution that is determined by the
Department | 3 | | to be organized and operated exclusively for educational | 4 | | purposes.
For purposes of this exemption, "a corporation, | 5 | | limited liability company,
society, association, foundation, | 6 | | or institution organized and operated
exclusively for | 7 | | educational purposes" means all tax-supported public schools,
| 8 | | private schools that offer systematic instruction in useful | 9 | | branches of
learning by methods common to public schools and | 10 | | that compare favorably in
their scope and intensity with the | 11 | | course of study presented in tax-supported
schools, and | 12 | | vocational or technical schools or institutes organized and
| 13 | | operated exclusively to provide a course of study of not less | 14 | | than 6 weeks
duration and designed to prepare individuals to | 15 | | follow a trade or to pursue a
manual, technical, mechanical, | 16 | | industrial, business, or commercial
occupation.
| 17 | | (28) Beginning January 1, 2000, personal property, | 18 | | including
food,
purchased through fundraising
events for the | 19 | | benefit of
a public or private elementary or
secondary school, | 20 | | a group of those schools, or one or more school
districts if | 21 | | the events are
sponsored by an entity recognized by the school | 22 | | district that consists
primarily of volunteers and includes
| 23 | | parents and teachers of the school children. This paragraph | 24 | | does not apply
to fundraising
events (i) for the benefit of | 25 | | private home instruction or (ii)
for which the fundraising | 26 | | entity purchases the personal property sold at
the events from |
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| 1 | | another individual or entity that sold the property for the
| 2 | | purpose of resale by the fundraising entity and that
profits | 3 | | from the sale to the
fundraising entity. This paragraph is | 4 | | exempt
from the provisions
of Section 3-90.
| 5 | | (29) 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
other | 8 | | items, and replacement parts for these machines.
Beginning | 9 | | January 1,
2002 and through June 30, 2003, machines and parts | 10 | | for machines used in
commercial, coin-operated amusement and | 11 | | vending business if a use or occupation
tax is paid on the | 12 | | gross 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 3-90.
| 15 | | (30) Beginning January 1, 2001 and through June 30, 2011, | 16 | | food for human consumption that is to be consumed off the | 17 | | premises
where it is sold (other than alcoholic beverages, soft | 18 | | drinks, and food that
has been prepared for immediate | 19 | | consumption) and prescription and
nonprescription medicines, | 20 | | drugs, medical appliances, and insulin, urine
testing | 21 | | materials, syringes, and needles used by diabetics, for human | 22 | | use, when
purchased for use by a person receiving medical | 23 | | assistance under Article V of
the Illinois Public Aid Code who | 24 | | resides in a licensed long-term care facility,
as defined in | 25 | | the Nursing Home Care Act, or in a licensed facility as defined | 26 | | in the MR/DD Community Care Act.
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| 1 | | (31) Beginning on
the effective date of this amendatory Act | 2 | | of the 92nd General Assembly,
computers and communications | 3 | | equipment
utilized for any hospital purpose and equipment used | 4 | | in the diagnosis,
analysis, or treatment of hospital patients | 5 | | purchased by a lessor who leases
the equipment, under a lease | 6 | | of one year or longer executed or in effect at the
time the | 7 | | lessor would otherwise be subject to the tax imposed by this | 8 | | Act, to a
hospital that has been issued an active tax exemption | 9 | | identification number by
the Department under Section 1g of the | 10 | | Retailers' Occupation Tax Act. If the
equipment is leased in a | 11 | | manner that does not qualify for this exemption or is
used in | 12 | | any other nonexempt manner, the lessor shall be liable for the | 13 | | tax
imposed under this Act or the Service Use Tax Act, as the | 14 | | case may be, based on
the fair market value of the property at | 15 | | the time the nonqualifying use
occurs. No lessor shall collect | 16 | | or attempt to collect an amount (however
designated) that | 17 | | purports to reimburse that lessor for the tax imposed by this
| 18 | | Act or the Service Use Tax Act, as the case may be, if the tax | 19 | | has not been
paid by the lessor. If a lessor improperly | 20 | | collects any such amount from the
lessee, the lessee shall have | 21 | | a legal right to claim a refund of that amount
from the lessor. | 22 | | If, however, that amount is not refunded to the lessee for
any | 23 | | reason, the lessor is liable to pay that amount to the | 24 | | Department.
This paragraph is exempt from the provisions of | 25 | | Section 3-90.
| 26 | | (32) Beginning on
the effective date of this amendatory Act |
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| 1 | | of the 92nd General Assembly,
personal property purchased by a | 2 | | lessor who leases the property,
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 | | governmental body that has been issued an active sales tax | 6 | | exemption
identification number by the Department under | 7 | | Section 1g of the Retailers'
Occupation Tax Act. If the | 8 | | property is leased in a manner that does not
qualify for this | 9 | | exemption or used in any other nonexempt manner, the lessor
| 10 | | shall be liable for the tax imposed under this Act or the | 11 | | Service Use Tax Act,
as the case may be, based on the fair | 12 | | market value of the property at the time
the nonqualifying use | 13 | | occurs. No lessor shall collect or attempt to collect
an amount | 14 | | (however designated) that purports to reimburse that lessor for | 15 | | the
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 a | 17 | | lessor improperly collects any such
amount from the lessee, the | 18 | | 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 to | 21 | | pay that amount to the
Department. This paragraph is exempt | 22 | | from the provisions of Section 3-90.
| 23 | | (33) On and after July 1, 2003 and through June 30, 2004, | 24 | | the use in this State of motor vehicles of
the second division | 25 | | with a gross vehicle weight in excess of 8,000 pounds and
that | 26 | | are subject to the commercial distribution fee imposed under |
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| 1 | | Section
3-815.1 of the Illinois Vehicle Code. Beginning on July | 2 | | 1, 2004 and through June 30, 2005, the use in this State of | 3 | | motor vehicles of the second division: (i) with a gross vehicle | 4 | | weight rating in excess of 8,000 pounds; (ii) that are subject | 5 | | to the commercial distribution fee imposed under Section | 6 | | 3-815.1 of the Illinois Vehicle Code; and (iii) that are | 7 | | primarily used for commercial purposes. Through June 30, 2005, | 8 | | this exemption applies to repair and
replacement parts added | 9 | | after the initial purchase of such a motor vehicle if
that | 10 | | motor
vehicle is used in a manner that would qualify for the | 11 | | rolling stock exemption
otherwise provided for in this Act. For | 12 | | purposes of this paragraph, the term "used for commercial | 13 | | purposes" means the transportation of persons or property in | 14 | | furtherance of any commercial or industrial enterprise, | 15 | | whether for-hire or not.
| 16 | | (34) Beginning January 1, 2008, tangible personal property | 17 | | used in the construction or maintenance of a community water | 18 | | supply, as defined under Section 3.145 of the Environmental | 19 | | Protection Act, that is operated by a not-for-profit | 20 | | corporation that holds a valid water supply permit issued under | 21 | | Title IV of the Environmental Protection Act. This paragraph is | 22 | | exempt from the provisions of Section 3-90. | 23 | | (35) Beginning January 1, 2010, materials, parts, | 24 | | equipment, components, and furnishings incorporated into or | 25 | | upon an aircraft as part of the modification, refurbishment, | 26 | | completion, replacement, repair, or maintenance of the |
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| 1 | | aircraft. This exemption includes consumable supplies used in | 2 | | the modification, refurbishment, completion, replacement, | 3 | | repair, and maintenance of aircraft, but excludes any | 4 | | materials, parts, equipment, components, and consumable | 5 | | supplies used in the modification, replacement, repair, and | 6 | | maintenance of aircraft engines or power plants, whether such | 7 | | engines or power plants are installed or uninstalled upon any | 8 | | such aircraft. "Consumable supplies" include, but are not | 9 | | limited to, adhesive, tape, sandpaper, general purpose | 10 | | lubricants, cleaning solution, latex gloves, and protective | 11 | | films. This exemption applies only to those organizations that | 12 | | (i) hold an Air Agency Certificate and are empowered to operate | 13 | | an approved repair station by the Federal Aviation | 14 | | Administration, (ii) have a Class IV Rating, and (iii) conduct | 15 | | operations in accordance with Part 145 of the Federal Aviation | 16 | | Regulations. The exemption does not include aircraft operated | 17 | | by a commercial air carrier providing scheduled passenger air | 18 | | service pursuant to authority issued under Part 121 or Part 129 | 19 | | of the Federal Aviation Regulations. | 20 | | (36) Tangible personal property purchased by a | 21 | | public-facilities corporation, as described in Section | 22 | | 11-65-10 of the Illinois Municipal Code, for purposes of | 23 | | constructing or furnishing a municipal convention hall, but | 24 | | only if the legal title to the municipal convention hall is | 25 | | transferred to the municipality without any further | 26 | | consideration by or on behalf of the municipality at the time |
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| 1 | | of the completion of the municipal convention hall or upon the | 2 | | retirement or redemption of any bonds or other debt instruments | 3 | | issued by the public-facilities corporation in connection with | 4 | | the development of the municipal convention hall. This | 5 | | exemption includes existing public-facilities corporations as | 6 | | provided in Section 11-65-25 of the Illinois Municipal Code. | 7 | | This paragraph is exempt from the provisions of Section 3-90. | 8 | | (Source: P.A. 95-88, eff. 1-1-08; 95-538, eff. 1-1-08; 95-876, | 9 | | eff. 8-21-08; 96-116, eff. 7-31-09; 96-339, eff. 7-1-10; | 10 | | 96-532, eff. 8-14-09; 96-759, eff. 1-1-10; 96-1000, eff. | 11 | | 7-2-10.)
| 12 | | Section 10. The Service Use Tax Act is amended by changing | 13 | | Section 3-5 as follows:
| 14 | | (35 ILCS 110/3-5)
| 15 | | Sec. 3-5. Exemptions. Use of the following tangible | 16 | | personal property
is exempt from the tax imposed by this Act:
| 17 | | (1) Personal property purchased from a corporation, | 18 | | society,
association, foundation, institution, or | 19 | | organization, other than a limited
liability company, that is | 20 | | organized and operated as a not-for-profit service
enterprise | 21 | | for the benefit of persons 65 years of age or older if the | 22 | | personal
property was not purchased by the enterprise for the | 23 | | purpose of resale by the
enterprise.
| 24 | | (2) Personal property purchased by a non-profit Illinois |
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| 1 | | county fair
association for use in conducting, operating, or | 2 | | promoting the county fair.
| 3 | | (3) Personal property purchased by a not-for-profit arts
or | 4 | | cultural
organization that establishes, by proof required by | 5 | | the Department by rule,
that it has received an exemption under | 6 | | Section 501(c)(3) of the Internal
Revenue Code and that is | 7 | | organized and operated primarily for the
presentation
or | 8 | | support of arts or cultural programming, activities, or | 9 | | services. These
organizations include, but are not limited to, | 10 | | music and dramatic arts
organizations such as symphony | 11 | | orchestras and theatrical groups, arts and
cultural service | 12 | | organizations, local arts councils, visual arts organizations,
| 13 | | and media arts organizations.
On and after the effective date | 14 | | of this amendatory Act of the 92nd General
Assembly, however, | 15 | | an entity otherwise eligible for this exemption shall not
make | 16 | | tax-free purchases unless it has an active identification | 17 | | number issued by
the Department.
| 18 | | (4) Legal tender, currency, medallions, or gold or silver | 19 | | coinage issued
by the State of Illinois, the government of the | 20 | | United States of America,
or the government of any foreign | 21 | | country, and bullion.
| 22 | | (5) Until July 1, 2003 and beginning again on September 1, | 23 | | 2004 through August 30, 2014, graphic arts machinery and | 24 | | equipment, including
repair and
replacement parts, both new and | 25 | | used, and including that manufactured on
special order or | 26 | | purchased for lease, certified by the purchaser to be used
|
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| 1 | | primarily for graphic arts production.
Equipment includes | 2 | | chemicals or
chemicals acting as catalysts but only if
the | 3 | | chemicals or chemicals acting as catalysts effect a direct and | 4 | | immediate
change upon a graphic arts product.
| 5 | | (6) Personal property purchased from a teacher-sponsored | 6 | | student
organization affiliated with an elementary or | 7 | | secondary school located
in Illinois.
| 8 | | (7) Farm machinery and equipment, both new and used, | 9 | | including that
manufactured on special order, certified by the | 10 | | purchaser to be used
primarily for production agriculture or | 11 | | State or federal agricultural
programs, including individual | 12 | | replacement parts for the machinery and
equipment, including | 13 | | machinery and equipment purchased for lease,
and including | 14 | | implements of husbandry defined in Section 1-130 of
the | 15 | | Illinois Vehicle Code, farm machinery and agricultural | 16 | | chemical and
fertilizer spreaders, and nurse wagons required to | 17 | | be registered
under Section 3-809 of the Illinois Vehicle Code,
| 18 | | but
excluding other motor vehicles required to be registered | 19 | | under the Illinois
Vehicle Code.
Horticultural polyhouses or | 20 | | hoop houses used for propagating, growing, or
overwintering | 21 | | plants shall be considered farm machinery and equipment under
| 22 | | this item (7).
Agricultural chemical tender tanks and dry boxes | 23 | | shall include units sold
separately from a motor vehicle | 24 | | required to be licensed and units sold mounted
on a motor | 25 | | vehicle required to be licensed if the selling price of the | 26 | | tender
is separately stated.
|
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| 1 | | Farm machinery and equipment shall include precision | 2 | | farming equipment
that is
installed or purchased to be | 3 | | installed on farm machinery and equipment
including, but not | 4 | | limited to, tractors, harvesters, sprayers, planters,
seeders, | 5 | | or spreaders.
Precision farming equipment includes, but is not | 6 | | limited to,
soil testing sensors, computers, monitors, | 7 | | software, global positioning
and mapping systems, and other | 8 | | such equipment.
| 9 | | Farm machinery and equipment also includes computers, | 10 | | sensors, software, and
related equipment used primarily in the
| 11 | | computer-assisted operation of production agriculture | 12 | | facilities, equipment,
and activities such as, but
not limited | 13 | | to,
the collection, monitoring, and correlation of
animal and | 14 | | crop data for the purpose of
formulating animal diets and | 15 | | agricultural chemicals. This item (7) is exempt
from the | 16 | | provisions of
Section 3-75.
| 17 | | (8) Fuel and petroleum products sold to or used by an air | 18 | | common
carrier, certified by the carrier to be used for | 19 | | consumption, shipment, or
storage in the conduct of its | 20 | | business as an air common carrier, for a
flight destined for or | 21 | | returning from a location or locations
outside the United | 22 | | States without regard to previous or subsequent domestic
| 23 | | stopovers.
| 24 | | (9) Proceeds of mandatory service charges separately | 25 | | stated on
customers' bills for the purchase and consumption of | 26 | | food and beverages
acquired as an incident to the purchase of a |
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| 1 | | service from a serviceman, to
the extent that the proceeds of | 2 | | the service charge are in fact
turned over as tips or as a | 3 | | substitute for tips to the employees who
participate directly | 4 | | in preparing, serving, hosting or cleaning up the
food or | 5 | | beverage function with respect to which the service charge is | 6 | | imposed.
| 7 | | (10) Until July 1, 2003, oil field exploration, drilling, | 8 | | and production
equipment, including
(i) rigs and parts of rigs, | 9 | | rotary rigs, cable tool
rigs, and workover rigs, (ii) pipe and | 10 | | tubular goods, including casing and
drill strings, (iii) pumps | 11 | | and pump-jack units, (iv) storage tanks and flow
lines, (v) any | 12 | | individual replacement part for oil field exploration,
| 13 | | drilling, and production equipment, and (vi) machinery and | 14 | | equipment purchased
for lease; but
excluding motor vehicles | 15 | | required to be registered under the Illinois
Vehicle Code.
| 16 | | (11) Proceeds from the sale of photoprocessing machinery | 17 | | and
equipment, including repair and replacement parts, both new | 18 | | and
used, including that manufactured on special order, | 19 | | certified by the
purchaser to be used primarily for | 20 | | photoprocessing, and including
photoprocessing machinery and | 21 | | equipment purchased for lease.
| 22 | | (12) Until July 1, 2003, coal exploration, mining, | 23 | | offhighway hauling,
processing,
maintenance, and reclamation | 24 | | equipment, including
replacement parts and equipment, and | 25 | | including
equipment purchased for lease, but excluding motor | 26 | | vehicles required to be
registered under the Illinois Vehicle |
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| 1 | | Code.
| 2 | | (13) Semen used for artificial insemination of livestock | 3 | | for direct
agricultural production.
| 4 | | (14) Horses, or interests in horses, registered with and | 5 | | meeting the
requirements of any of the
Arabian Horse Club | 6 | | Registry of America, Appaloosa Horse Club, American Quarter
| 7 | | Horse Association, United States
Trotting Association, or | 8 | | Jockey Club, as appropriate, used for
purposes of breeding or | 9 | | racing for prizes. This item (14) is exempt from the provisions | 10 | | of Section 3-75, and the exemption provided for under this item | 11 | | (14) applies for all periods beginning May 30, 1995, but no | 12 | | claim for credit or refund is allowed on or after the effective | 13 | | date of this amendatory Act of the 95th General Assembly for | 14 | | such taxes paid during the period beginning May 30, 2000 and | 15 | | ending on the effective date of this amendatory Act of the 95th | 16 | | General Assembly.
| 17 | | (15) Computers and communications equipment utilized for | 18 | | any
hospital
purpose
and equipment used in the diagnosis,
| 19 | | analysis, or treatment of hospital patients purchased by a | 20 | | lessor who leases
the
equipment, under a lease of one year or | 21 | | longer executed or in effect at the
time
the lessor would | 22 | | otherwise be subject to the tax imposed by this Act,
to a
| 23 | | hospital
that has been issued an active tax exemption | 24 | | identification number by the
Department under Section 1g of the | 25 | | Retailers' Occupation Tax Act.
If the
equipment is leased in a | 26 | | manner that does not qualify for
this exemption
or is used in |
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| 1 | | any other non-exempt manner,
the lessor shall be liable for the
| 2 | | tax imposed under this Act or the Use Tax Act, as the case may
| 3 | | be, based on the fair market value of the property at the time | 4 | | the
non-qualifying use occurs. No lessor shall collect or | 5 | | attempt to collect an
amount (however
designated) that purports | 6 | | to reimburse that lessor for the tax imposed by this
Act or the | 7 | | Use Tax Act, as the case may be, if the tax has not been
paid by | 8 | | the lessor. If a lessor improperly collects any such amount | 9 | | from the
lessee, the lessee shall have a legal right to claim a | 10 | | refund of that amount
from the lessor. If, however, that amount | 11 | | is not refunded to the lessee for
any reason, the lessor is | 12 | | liable to pay that amount to the Department.
| 13 | | (16) Personal property purchased by a lessor who leases the
| 14 | | property, under
a
lease of one year or longer executed or in | 15 | | effect at the time
the lessor would otherwise be subject to the | 16 | | tax imposed by this Act,
to a governmental body
that has been | 17 | | issued an active tax exemption identification number by the
| 18 | | Department under Section 1g of the Retailers' Occupation Tax | 19 | | Act.
If the
property is leased in a manner that does not | 20 | | qualify for
this exemption
or is used in any other non-exempt | 21 | | manner,
the lessor shall be liable for the
tax imposed under | 22 | | this Act or the Use Tax Act, as the case may
be, based on the | 23 | | fair market value of the property at the time the
| 24 | | non-qualifying use occurs. No lessor shall collect or attempt | 25 | | to collect an
amount (however
designated) that purports to | 26 | | reimburse that lessor for the tax imposed by this
Act or the |
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| 1 | | Use Tax Act, as the case may be, if the tax has not been
paid by | 2 | | the lessor. If a lessor improperly collects any such amount | 3 | | from the
lessee, the lessee shall have a legal right to claim a | 4 | | refund of that amount
from the lessor. If, however, that amount | 5 | | is not refunded to the lessee for
any reason, the lessor is | 6 | | liable to pay that amount to the Department.
| 7 | | (17) 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
donated for | 10 | | disaster relief to be used in a State or federally declared
| 11 | | disaster area in Illinois or bordering Illinois by a | 12 | | manufacturer or retailer
that is registered in this State to a | 13 | | corporation, society, association,
foundation, or institution | 14 | | that has been issued a sales tax exemption
identification | 15 | | number by the Department that assists victims of the disaster
| 16 | | who reside within the declared disaster area.
| 17 | | (18) Beginning with taxable years ending on or after | 18 | | December
31, 1995 and
ending with taxable years ending on or | 19 | | before December 31, 2004, personal
property that is used in the | 20 | | performance of infrastructure repairs in this
State, including | 21 | | but not limited to municipal roads and streets, access roads,
| 22 | | bridges, sidewalks, waste disposal systems, water and sewer | 23 | | line extensions,
water distribution and purification | 24 | | facilities, storm water drainage and
retention facilities, and | 25 | | sewage treatment facilities, resulting from a State
or | 26 | | federally declared disaster in Illinois or bordering Illinois |
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| 1 | | when such
repairs are initiated on facilities located in the | 2 | | declared disaster area
within 6 months after the disaster.
| 3 | | (19) Beginning July 1, 1999, game or game birds purchased | 4 | | at a "game
breeding
and hunting preserve area" as that term is | 5 | | or an "exotic game hunting area" as those terms are
used in
the | 6 | | Wildlife Code or at a hunting enclosure approved through rules | 7 | | adopted by
the
Department of Natural Resources . This paragraph | 8 | | is exempt from the provisions
of
Section 3-75.
| 9 | | (20) A motor vehicle, as that term is defined in Section | 10 | | 1-146
of the
Illinois Vehicle Code, that is donated to a | 11 | | corporation, limited liability
company, society, association, | 12 | | foundation, or institution that is determined by
the Department | 13 | | to be organized and operated exclusively for educational
| 14 | | purposes. For purposes of this exemption, "a corporation, | 15 | | limited liability
company, society, association, foundation, | 16 | | or institution organized and
operated
exclusively for | 17 | | educational purposes" means all tax-supported public schools,
| 18 | | private schools that offer systematic instruction in useful | 19 | | branches of
learning by methods common to public schools and | 20 | | that compare favorably in
their scope and intensity with the | 21 | | course of study presented in tax-supported
schools, and | 22 | | vocational or technical schools or institutes organized and
| 23 | | operated exclusively to provide a course of study of not less | 24 | | than 6 weeks
duration and designed to prepare individuals to | 25 | | follow a trade or to pursue a
manual, technical, mechanical, | 26 | | industrial, business, or commercial
occupation.
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| 1 | | (21) Beginning January 1, 2000, personal property, | 2 | | including
food,
purchased through fundraising
events for the | 3 | | benefit of
a public or private elementary or
secondary school, | 4 | | a group of those schools, or one or more school
districts if | 5 | | the events are
sponsored by an entity recognized by the school | 6 | | district that consists
primarily of volunteers and includes
| 7 | | parents and teachers of the school children. This paragraph | 8 | | does not apply
to fundraising
events (i) for the benefit of | 9 | | private home instruction or (ii)
for which the fundraising | 10 | | entity purchases the personal property sold at
the events from | 11 | | another individual or entity that sold the property for the
| 12 | | purpose of resale by the fundraising entity and that
profits | 13 | | from the sale to the
fundraising entity. This paragraph is | 14 | | exempt
from the provisions
of Section 3-75.
| 15 | | (22) Beginning January 1, 2000
and through December 31, | 16 | | 2001, new or used automatic vending
machines that prepare and | 17 | | serve hot food and beverages, including coffee, soup,
and
other | 18 | | items, and replacement parts for these machines.
Beginning | 19 | | January 1,
2002 and through June 30, 2003, machines and parts | 20 | | for machines used in
commercial, coin-operated
amusement
and | 21 | | vending business if a use or occupation tax is paid on the | 22 | | gross receipts
derived from
the use of the commercial, | 23 | | coin-operated amusement and vending machines.
This
paragraph
| 24 | | is exempt from the provisions of Section 3-75.
| 25 | | (23) Beginning August 23, 2001 and through June 30, 2011, | 26 | | food for human consumption that is to be consumed off the
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| 1 | | premises
where it is sold (other than alcoholic beverages, soft | 2 | | drinks, and food that
has been prepared for immediate | 3 | | consumption) and prescription and
nonprescription medicines, | 4 | | drugs, medical appliances, and insulin, urine
testing | 5 | | materials, syringes, and needles used by diabetics, for human | 6 | | use, when
purchased for use by a person receiving medical | 7 | | assistance under Article V of
the Illinois Public Aid Code who | 8 | | resides in a licensed long-term care facility,
as defined in | 9 | | the Nursing Home Care Act, or in a licensed facility as defined | 10 | | in the MR/DD Community Care Act.
| 11 | | (24) Beginning on the effective date of this amendatory Act | 12 | | of the 92nd
General Assembly, computers and communications | 13 | | equipment
utilized for any hospital purpose and equipment used | 14 | | in the diagnosis,
analysis, or treatment of hospital patients | 15 | | purchased by a lessor who leases
the equipment, under a lease | 16 | | of one year or longer executed or in effect at the
time the | 17 | | lessor would otherwise be subject to the tax imposed by this | 18 | | Act, to a
hospital that has been issued an active tax exemption | 19 | | identification number by
the Department under Section 1g of the | 20 | | Retailers' Occupation Tax Act. If the
equipment is leased in a | 21 | | manner that does not qualify for this exemption or is
used in | 22 | | any other nonexempt manner, the lessor shall be liable for the
| 23 | | tax imposed under this Act or the Use Tax Act, as the case may | 24 | | be, based on the
fair market value of the property at the time | 25 | | the nonqualifying use occurs.
No lessor shall collect or | 26 | | attempt to collect an amount (however
designated) that purports |
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| 1 | | to reimburse that lessor for the tax imposed by this
Act or the | 2 | | Use Tax Act, as the case may be, if the tax has not been
paid by | 3 | | the lessor. If a lessor improperly collects any such amount | 4 | | from the
lessee, the lessee shall have a legal right to claim a | 5 | | refund of that amount
from the lessor. If, however, that amount | 6 | | is not refunded to the lessee for
any reason, the lessor is | 7 | | liable to pay that amount to the Department.
This paragraph is | 8 | | exempt from the provisions of Section 3-75.
| 9 | | (25) Beginning
on the effective date of this amendatory Act | 10 | | of the 92nd General Assembly,
personal property purchased by a | 11 | | lessor
who leases the property, under a lease of one year or | 12 | | longer executed or in
effect at the time the lessor would | 13 | | otherwise be subject to the tax imposed by
this Act, to a | 14 | | governmental body that has been issued an active tax exemption
| 15 | | identification number by the Department under Section 1g of the | 16 | | Retailers'
Occupation Tax Act. If the property is leased in a | 17 | | manner that does not
qualify for this exemption or is used in | 18 | | any other nonexempt manner, the
lessor shall be liable for the | 19 | | tax imposed under this Act or the Use Tax Act,
as the case may | 20 | | be, based on the fair market value of the property at the time
| 21 | | the nonqualifying use occurs. No lessor shall collect or | 22 | | attempt to collect
an amount (however designated) that purports | 23 | | to reimburse that lessor for the
tax imposed by this Act or the | 24 | | Use Tax Act, as the case may be, if the tax has
not been paid by | 25 | | the lessor. If a lessor improperly collects any such amount
| 26 | | from the lessee, the lessee shall have a legal right to claim a |
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| 1 | | refund of that
amount from the lessor. If, however, that amount | 2 | | is not refunded to the lessee
for any reason, the lessor is | 3 | | liable to pay that amount to the Department.
This paragraph is | 4 | | exempt from the provisions of Section 3-75.
| 5 | | (26) Beginning January 1, 2008, tangible personal property | 6 | | used in the construction or maintenance of a community water | 7 | | supply, as defined under Section 3.145 of the Environmental | 8 | | Protection Act, that is operated by a not-for-profit | 9 | | corporation that holds a valid water supply permit issued under | 10 | | Title IV of the Environmental Protection Act. This paragraph is | 11 | | exempt from the provisions of Section 3-75.
| 12 | | (27) Beginning January 1, 2010, materials, parts, | 13 | | equipment, components, and furnishings incorporated into or | 14 | | upon an aircraft as part of the modification, refurbishment, | 15 | | completion, replacement, repair, or maintenance of the | 16 | | aircraft. This exemption includes consumable supplies used in | 17 | | the modification, refurbishment, completion, replacement, | 18 | | repair, and maintenance of aircraft, but excludes any | 19 | | materials, parts, equipment, components, and consumable | 20 | | supplies used in the modification, replacement, repair, and | 21 | | maintenance of aircraft engines or power plants, whether such | 22 | | engines or power plants are installed or uninstalled upon any | 23 | | such aircraft. "Consumable supplies" include, but are not | 24 | | limited to, adhesive, tape, sandpaper, general purpose | 25 | | lubricants, cleaning solution, latex gloves, and protective | 26 | | films. This exemption applies only to those organizations that |
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| 1 | | (i) hold an Air Agency Certificate and are empowered to operate | 2 | | an approved repair station by the Federal Aviation | 3 | | Administration, (ii) have a Class IV Rating, and (iii) conduct | 4 | | operations in accordance with Part 145 of the Federal Aviation | 5 | | Regulations. The exemption does not include aircraft operated | 6 | | by a commercial air carrier providing scheduled passenger air | 7 | | service pursuant to authority issued under Part 121 or Part 129 | 8 | | of the Federal Aviation Regulations. | 9 | | (28) Tangible personal property purchased by a | 10 | | public-facilities corporation, as described in Section | 11 | | 11-65-10 of the Illinois Municipal Code, for purposes of | 12 | | constructing or furnishing a municipal convention hall, but | 13 | | only if the legal title to the municipal convention hall is | 14 | | transferred to the municipality without any further | 15 | | consideration by or on behalf of the municipality at the time | 16 | | of the completion of the municipal convention hall or upon the | 17 | | retirement or redemption of any bonds or other debt instruments | 18 | | issued by the public-facilities corporation in connection with | 19 | | the development of the municipal convention hall. This | 20 | | exemption includes existing public-facilities corporations as | 21 | | provided in Section 11-65-25 of the Illinois Municipal Code. | 22 | | This paragraph is exempt from the provisions of Section 3-75. | 23 | | (Source: P.A. 95-88, eff. 1-1-08; 95-538, eff. 1-1-08; 95-876, | 24 | | eff. 8-21-08; 96-116, eff. 7-31-09; 96-339, eff. 7-1-10; | 25 | | 96-532, eff. 8-14-09; 96-759, eff. 1-1-10; 96-1000, eff. | 26 | | 7-2-10.)
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| 1 | | Section 15. The Service Occupation Tax Act is amended by | 2 | | changing Section 3-5 as follows:
| 3 | | (35 ILCS 115/3-5)
| 4 | | Sec. 3-5. Exemptions. The following tangible personal | 5 | | property is
exempt from the tax imposed by this Act:
| 6 | | (1) Personal property sold by a corporation, society, | 7 | | association,
foundation, institution, or organization, other | 8 | | than a limited liability
company, that is organized and | 9 | | operated as a not-for-profit service enterprise
for the benefit | 10 | | of persons 65 years of age or older if the personal property
| 11 | | was not purchased by the enterprise for the purpose of resale | 12 | | by the
enterprise.
| 13 | | (2) Personal property purchased by a not-for-profit | 14 | | Illinois county fair
association for use in conducting, | 15 | | operating, or promoting the county fair.
| 16 | | (3) Personal property purchased by any not-for-profit
arts | 17 | | or cultural organization that establishes, by proof required by | 18 | | the
Department by
rule, that it has received an exemption under | 19 | | Section 501(c)(3) of the
Internal Revenue Code and that is | 20 | | organized and operated primarily for the
presentation
or | 21 | | support of arts or cultural programming, activities, or | 22 | | services. These
organizations include, but are not limited to, | 23 | | music and dramatic arts
organizations such as symphony | 24 | | orchestras and theatrical groups, arts and
cultural service |
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| 1 | | organizations, local arts councils, visual arts organizations,
| 2 | | and media arts organizations.
On and after the effective date | 3 | | of this amendatory Act of the 92nd General
Assembly, however, | 4 | | an entity otherwise eligible for this exemption shall not
make | 5 | | tax-free purchases unless it has an active identification | 6 | | number issued by
the Department.
| 7 | | (4) Legal tender, currency, medallions, or gold or silver | 8 | | coinage
issued by the State of Illinois, the government of the | 9 | | United States of
America, or the government of any foreign | 10 | | country, and bullion.
| 11 | | (5) Until July 1, 2003 and beginning again on September 1, | 12 | | 2004 through August 30, 2014, graphic arts machinery and | 13 | | equipment, including
repair and
replacement parts, both new and | 14 | | used, and including that manufactured on
special order or | 15 | | purchased for lease, certified by the purchaser to be used
| 16 | | primarily for graphic arts production.
Equipment includes | 17 | | chemicals or chemicals acting as catalysts but only if
the
| 18 | | chemicals or chemicals acting as catalysts effect a direct and | 19 | | immediate change
upon a graphic arts product.
| 20 | | (6) Personal property sold by a teacher-sponsored student | 21 | | organization
affiliated with an elementary or secondary school | 22 | | located in Illinois.
| 23 | | (7) Farm machinery and equipment, both new and used, | 24 | | including that
manufactured on special order, certified by the | 25 | | purchaser to be used
primarily for production agriculture or | 26 | | State or federal agricultural
programs, including individual |
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| 1 | | replacement parts for the machinery and
equipment, including | 2 | | machinery and equipment purchased for lease,
and including | 3 | | implements of husbandry defined in Section 1-130 of
the | 4 | | Illinois Vehicle Code, farm machinery and agricultural | 5 | | chemical and
fertilizer spreaders, and nurse wagons required to | 6 | | be registered
under Section 3-809 of the Illinois Vehicle Code,
| 7 | | but
excluding other motor vehicles required to be registered | 8 | | under the Illinois
Vehicle
Code.
Horticultural polyhouses or | 9 | | hoop houses used for propagating, growing, or
overwintering | 10 | | plants shall be considered farm machinery and equipment under
| 11 | | this item (7).
Agricultural chemical tender tanks and dry boxes | 12 | | shall include units sold
separately from a motor vehicle | 13 | | required to be licensed and units sold mounted
on a motor | 14 | | vehicle required to be licensed if the selling price of the | 15 | | tender
is separately stated.
| 16 | | Farm machinery and equipment shall include precision | 17 | | farming equipment
that is
installed or purchased to be | 18 | | installed on farm machinery and equipment
including, but not | 19 | | limited to, tractors, harvesters, sprayers, planters,
seeders, | 20 | | or spreaders.
Precision farming equipment includes, but is not | 21 | | limited to,
soil testing sensors, computers, monitors, | 22 | | software, global positioning
and mapping systems, and other | 23 | | such equipment.
| 24 | | Farm machinery and equipment also includes computers, | 25 | | sensors, software, and
related equipment used primarily in the
| 26 | | computer-assisted operation of production agriculture |
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| 1 | | facilities, equipment,
and activities such as, but
not limited | 2 | | to,
the collection, monitoring, and correlation of
animal and | 3 | | crop data for the purpose of
formulating animal diets and | 4 | | agricultural chemicals. This item (7) is exempt
from the | 5 | | provisions of
Section 3-55.
| 6 | | (8) Fuel and petroleum products sold to or used by an air | 7 | | common
carrier, certified by the carrier to be used for | 8 | | consumption, shipment,
or storage in the conduct of its | 9 | | business as an air common carrier, for
a flight destined for or | 10 | | returning from a location or locations
outside the United | 11 | | States without regard to previous or subsequent domestic
| 12 | | stopovers.
| 13 | | (9) Proceeds of mandatory service charges separately
| 14 | | stated on customers' bills for the purchase and consumption of | 15 | | food and
beverages, to the extent that the proceeds of the | 16 | | service charge are in fact
turned over as tips or as a | 17 | | substitute for tips to the employees who
participate directly | 18 | | in preparing, serving, hosting or cleaning up the
food or | 19 | | beverage function with respect to which the service charge is | 20 | | imposed.
| 21 | | (10) Until July 1, 2003, oil field exploration, drilling, | 22 | | and production
equipment,
including (i) rigs and parts of rigs, | 23 | | rotary rigs, cable tool
rigs, and workover rigs, (ii) pipe and | 24 | | tubular goods, including casing and
drill strings, (iii) pumps | 25 | | and pump-jack units, (iv) storage tanks and flow
lines, (v) any | 26 | | individual replacement part for oil field exploration,
|
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| 1 | | drilling, and production equipment, and (vi) machinery and | 2 | | equipment purchased
for lease; but
excluding motor vehicles | 3 | | required to be registered under the Illinois
Vehicle Code.
| 4 | | (11) Photoprocessing machinery and equipment, including | 5 | | repair and
replacement parts, both new and used, including that | 6 | | manufactured on
special order, certified by the purchaser to be | 7 | | used primarily for
photoprocessing, and including | 8 | | photoprocessing machinery and equipment
purchased for lease.
| 9 | | (12) Until July 1, 2003, coal exploration, mining, | 10 | | offhighway hauling,
processing,
maintenance, and reclamation | 11 | | equipment, including
replacement parts and equipment, and | 12 | | including
equipment
purchased for lease, but excluding motor | 13 | | vehicles required to be registered
under the Illinois Vehicle | 14 | | Code.
| 15 | | (13) Beginning January 1, 1992 and through June 30, 2011, | 16 | | food for human consumption that is to be consumed off the | 17 | | premises
where it is sold (other than alcoholic beverages, soft | 18 | | drinks and food that
has been prepared for immediate | 19 | | consumption) and prescription and
non-prescription medicines, | 20 | | drugs, medical appliances, and insulin, urine
testing | 21 | | materials, syringes, and needles used by diabetics, for human | 22 | | use,
when purchased for use by a person receiving medical | 23 | | assistance under
Article V of the Illinois Public Aid Code who | 24 | | resides in a licensed
long-term care facility, as defined in | 25 | | the Nursing Home Care Act, or in a licensed facility as defined | 26 | | in the MR/DD Community Care Act.
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| 1 | | (14) Semen used for artificial insemination of livestock | 2 | | for direct
agricultural production.
| 3 | | (15) Horses, or interests in horses, registered with and | 4 | | meeting the
requirements of any of the
Arabian Horse Club | 5 | | Registry of America, Appaloosa Horse Club, American Quarter
| 6 | | Horse Association, United States
Trotting Association, or | 7 | | Jockey Club, as appropriate, used for
purposes of breeding or | 8 | | racing for prizes. This item (15) is exempt from the provisions | 9 | | of Section 3-55, and the exemption provided for under this item | 10 | | (15) applies for all periods beginning May 30, 1995, but no | 11 | | claim for credit or refund is allowed on or after January 1, | 12 | | 2008 (the effective date of Public Act 95-88)
for such taxes | 13 | | paid during the period beginning May 30, 2000 and ending on | 14 | | January 1, 2008 (the effective date of Public Act 95-88).
| 15 | | (16) Computers and communications equipment utilized for | 16 | | any
hospital
purpose
and equipment used in the diagnosis,
| 17 | | analysis, or treatment of hospital patients sold to a lessor | 18 | | who leases the
equipment, under a lease of one year or longer | 19 | | executed or in effect at the
time of the purchase, to a
| 20 | | hospital
that has been issued an active tax exemption | 21 | | identification number by the
Department under Section 1g of the | 22 | | Retailers' Occupation Tax Act.
| 23 | | (17) Personal property sold to a lessor who leases the
| 24 | | property, under a
lease of one year or longer executed or in | 25 | | effect at the time of the purchase,
to a governmental body
that | 26 | | has been issued an active tax exemption identification number |
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| 1 | | by the
Department under Section 1g of the Retailers' Occupation | 2 | | Tax Act.
| 3 | | (18) Beginning with taxable years ending on or after | 4 | | December
31, 1995
and
ending with taxable years ending on or | 5 | | before December 31, 2004,
personal property that is
donated for | 6 | | disaster relief to be used in a State or federally declared
| 7 | | disaster area in Illinois or bordering Illinois by a | 8 | | manufacturer or retailer
that is registered in this State to a | 9 | | corporation, society, association,
foundation, or institution | 10 | | that has been issued a sales tax exemption
identification | 11 | | number by the Department that assists victims of the disaster
| 12 | | who reside within the declared disaster area.
| 13 | | (19) Beginning with taxable years ending on or after | 14 | | December
31, 1995 and
ending with taxable years ending on or | 15 | | before December 31, 2004, personal
property that is used in the | 16 | | performance of infrastructure repairs in this
State, including | 17 | | but not limited to municipal roads and streets, access roads,
| 18 | | bridges, sidewalks, waste disposal systems, water and sewer | 19 | | line extensions,
water distribution and purification | 20 | | facilities, storm water drainage and
retention facilities, and | 21 | | sewage treatment facilities, resulting from a State
or | 22 | | federally declared disaster in Illinois or bordering Illinois | 23 | | when such
repairs are initiated on facilities located in the | 24 | | declared disaster area
within 6 months after the disaster.
| 25 | | (20) Beginning July 1, 1999, game or game birds sold at a | 26 | | "game breeding
and
hunting preserve area" as that term is or an |
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| 1 | | "exotic game hunting area" as those terms are used
in the
| 2 | | Wildlife Code or at a hunting enclosure approved through rules | 3 | | adopted by the
Department of Natural Resources . This paragraph | 4 | | is exempt from the provisions
of
Section 3-55.
| 5 | | (21) A motor vehicle, as that term is defined in Section | 6 | | 1-146
of the
Illinois Vehicle Code, that is donated to a | 7 | | corporation, limited liability
company, society, association, | 8 | | foundation, or institution that is determined by
the Department | 9 | | to be organized and operated exclusively for educational
| 10 | | purposes. For purposes of this exemption, "a corporation, | 11 | | limited liability
company, society, association, foundation, | 12 | | or institution organized and
operated
exclusively for | 13 | | educational purposes" means all tax-supported public schools,
| 14 | | private schools that offer systematic instruction in useful | 15 | | branches of
learning by methods common to public schools and | 16 | | that compare favorably in
their scope and intensity with the | 17 | | course of study presented in tax-supported
schools, and | 18 | | vocational or technical schools or institutes organized and
| 19 | | operated exclusively to provide a course of study of not less | 20 | | than 6 weeks
duration and designed to prepare individuals to | 21 | | follow a trade or to pursue a
manual, technical, mechanical, | 22 | | industrial, business, or commercial
occupation.
| 23 | | (22) Beginning January 1, 2000, personal property, | 24 | | including
food,
purchased through fundraising
events for the | 25 | | benefit of
a public or private elementary or
secondary school, | 26 | | a group of those schools, or one or more school
districts if |
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| 1 | | the events are
sponsored by an entity recognized by the school | 2 | | district that consists
primarily of volunteers and includes
| 3 | | parents and teachers of the school children. This paragraph | 4 | | does not apply
to fundraising
events (i) for the benefit of | 5 | | private home instruction or (ii)
for which the fundraising | 6 | | entity purchases the personal property sold at
the events from | 7 | | another individual or entity that sold the property for the
| 8 | | purpose of resale by the fundraising entity and that
profits | 9 | | from the sale to the
fundraising entity. This paragraph is | 10 | | exempt
from the provisions
of Section 3-55.
| 11 | | (23) Beginning January 1, 2000
and through December 31, | 12 | | 2001, new or used automatic vending
machines that prepare and | 13 | | serve hot food and beverages, including coffee, soup,
and
other | 14 | | items, and replacement parts for these machines.
Beginning | 15 | | January 1,
2002 and through June 30, 2003, machines and parts | 16 | | for
machines used in commercial, coin-operated amusement
and | 17 | | vending business if a use or occupation tax is paid on the | 18 | | gross receipts
derived from
the use of the commercial, | 19 | | coin-operated amusement and vending machines.
This paragraph | 20 | | is exempt from the provisions of Section 3-55.
| 21 | | (24) Beginning
on the effective date of this amendatory Act | 22 | | of the 92nd General Assembly,
computers and communications | 23 | | equipment
utilized for any hospital purpose and equipment used | 24 | | in the diagnosis,
analysis, or treatment of hospital patients | 25 | | sold to a lessor who leases the
equipment, under a lease of one | 26 | | year or longer executed or in effect at the
time of the |
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| 1 | | purchase, to a hospital that has been issued an active tax
| 2 | | exemption identification number by the Department under | 3 | | Section 1g of the
Retailers' Occupation Tax Act. This paragraph | 4 | | is exempt from the provisions of
Section 3-55.
| 5 | | (25) Beginning
on the effective date of this amendatory Act | 6 | | of the 92nd General Assembly,
personal property sold to a | 7 | | lessor who
leases the property, under a lease of one year or | 8 | | longer executed or in effect
at the time of the purchase, to a | 9 | | governmental body that has been issued an
active tax exemption | 10 | | identification number by the Department under Section 1g
of the | 11 | | Retailers' Occupation Tax Act. This paragraph is exempt from | 12 | | the
provisions of Section 3-55.
| 13 | | (26) Beginning on January 1, 2002 and through June 30, | 14 | | 2011, tangible personal property
purchased
from an Illinois | 15 | | retailer by a taxpayer engaged in centralized purchasing
| 16 | | activities in Illinois who will, upon receipt of the property | 17 | | in Illinois,
temporarily store the property in Illinois (i) for | 18 | | the purpose of subsequently
transporting it outside this State | 19 | | for use or consumption thereafter solely
outside this State or | 20 | | (ii) for the purpose of being processed, fabricated, or
| 21 | | manufactured into, attached to, or incorporated into other | 22 | | tangible personal
property to be transported outside this State | 23 | | and thereafter used or consumed
solely outside this State. The | 24 | | Director of Revenue shall, pursuant to rules
adopted in | 25 | | accordance with the Illinois Administrative Procedure Act, | 26 | | issue a
permit to any taxpayer in good standing with the |
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| 1 | | Department who is eligible for
the exemption under this | 2 | | paragraph (26). The permit issued under
this paragraph (26) | 3 | | shall authorize the holder, to the extent and
in the manner | 4 | | specified in the rules adopted under this Act, to purchase
| 5 | | tangible personal property from a retailer exempt from the | 6 | | taxes imposed by
this Act. Taxpayers shall maintain all | 7 | | necessary books and records to
substantiate the use and | 8 | | consumption of all such tangible personal property
outside of | 9 | | the State of Illinois.
| 10 | | (27) Beginning January 1, 2008, tangible personal property | 11 | | used in the construction or maintenance of a community water | 12 | | supply, as defined under Section 3.145 of the Environmental | 13 | | Protection Act, that is operated by a not-for-profit | 14 | | corporation that holds a valid water supply permit issued under | 15 | | Title IV of the Environmental Protection Act. This paragraph is | 16 | | exempt from the provisions of Section 3-55.
| 17 | | (28) Tangible personal property sold to a | 18 | | public-facilities corporation, as described in Section | 19 | | 11-65-10 of the Illinois Municipal Code, for purposes of | 20 | | constructing or furnishing a municipal convention hall, but | 21 | | only if the legal title to the municipal convention hall is | 22 | | transferred to the municipality without any further | 23 | | consideration by or on behalf of the municipality at the time | 24 | | of the completion of the municipal convention hall or upon the | 25 | | retirement or redemption of any bonds or other debt instruments | 26 | | issued by the public-facilities corporation in connection with |
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| 1 | | the development of the municipal convention hall. This | 2 | | exemption includes existing public-facilities corporations as | 3 | | provided in Section 11-65-25 of the Illinois Municipal Code. | 4 | | This paragraph is exempt from the provisions of Section 3-55. | 5 | | (29) Beginning January 1, 2010, materials, parts, | 6 | | equipment, components, and furnishings incorporated into or | 7 | | upon an aircraft as part of the modification, refurbishment, | 8 | | completion, replacement, repair, or maintenance of the | 9 | | aircraft. This exemption includes consumable supplies used in | 10 | | the modification, refurbishment, completion, replacement, | 11 | | repair, and maintenance of aircraft, but excludes any | 12 | | materials, parts, equipment, components, and consumable | 13 | | supplies used in the modification, replacement, repair, and | 14 | | maintenance of aircraft engines or power plants, whether such | 15 | | engines or power plants are installed or uninstalled upon any | 16 | | such aircraft. "Consumable supplies" include, but are not | 17 | | limited to, adhesive, tape, sandpaper, general purpose | 18 | | lubricants, cleaning solution, latex gloves, and protective | 19 | | films. This exemption applies only to those organizations that | 20 | | (i) hold an Air Agency Certificate and are empowered to operate | 21 | | an approved repair station by the Federal Aviation | 22 | | Administration, (ii) have a Class IV Rating, and (iii) conduct | 23 | | operations in accordance with Part 145 of the Federal Aviation | 24 | | Regulations. The exemption does not include aircraft operated | 25 | | by a commercial air carrier providing scheduled passenger air | 26 | | service pursuant to authority issued under Part 121 or Part 129 |
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| 1 | | of the Federal Aviation Regulations. | 2 | | (Source: P.A. 95-88, eff. 1-1-08; 95-538, eff. 1-1-08; 95-876, | 3 | | eff. 8-21-08; 96-116, eff. 7-31-09; 96-339, eff. 7-1-10; | 4 | | 96-532, eff. 8-14-09; 96-759, eff. 1-1-10; 96-1000, eff. | 5 | | 7-2-10.)
| 6 | | Section 20. The Retailers' Occupation Tax Act is amended by | 7 | | changing Section 2-5 as follows:
| 8 | | (35 ILCS 120/2-5)
| 9 | | Sec. 2-5. Exemptions. Gross receipts from proceeds from the | 10 | | sale of
the following tangible personal property are exempt | 11 | | from the tax imposed
by this Act:
| 12 | | (1) Farm chemicals.
| 13 | | (2) Farm machinery and equipment, both new and used, | 14 | | including that
manufactured on special order, certified by the | 15 | | purchaser to be used
primarily for production agriculture or | 16 | | State or federal agricultural
programs, including individual | 17 | | replacement parts for the machinery and
equipment, including | 18 | | machinery and equipment purchased for lease,
and including | 19 | | implements of husbandry defined in Section 1-130 of
the | 20 | | Illinois Vehicle Code, farm machinery and agricultural | 21 | | chemical and
fertilizer spreaders, and nurse wagons required to | 22 | | be registered
under Section 3-809 of the Illinois Vehicle Code,
| 23 | | but
excluding other motor vehicles required to be registered | 24 | | under the Illinois
Vehicle Code.
Horticultural polyhouses or |
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| 1 | | hoop houses used for propagating, growing, or
overwintering | 2 | | plants shall be considered farm machinery and equipment under
| 3 | | this item (2).
Agricultural chemical tender tanks and dry boxes | 4 | | shall include units sold
separately from a motor vehicle | 5 | | required to be licensed and units sold mounted
on a motor | 6 | | vehicle required to be licensed, if the selling price of the | 7 | | 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,
seeders, | 12 | | or spreaders.
Precision farming equipment includes, but is not | 13 | | limited to,
soil testing sensors, computers, monitors, | 14 | | software, global positioning
and mapping systems, and other | 15 | | such equipment.
| 16 | | Farm machinery and equipment also includes computers, | 17 | | sensors, software, and
related equipment used primarily in the
| 18 | | computer-assisted operation of production agriculture | 19 | | facilities, equipment,
and activities such as, but
not limited | 20 | | to,
the collection, monitoring, and correlation of
animal and | 21 | | crop data for the purpose of
formulating animal diets and | 22 | | agricultural chemicals. This item (7) is exempt
from the | 23 | | provisions of
Section 2-70.
| 24 | | (3) Until July 1, 2003, distillation machinery and | 25 | | equipment, sold as a
unit or kit,
assembled or installed by the | 26 | | retailer, certified by the user to be used
only for the |
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| 1 | | production of ethyl alcohol that will be used for consumption
| 2 | | as motor fuel or as a component of motor fuel for the personal | 3 | | use of the
user, and not subject to sale or resale.
| 4 | | (4) Until July 1, 2003 and beginning again September 1, | 5 | | 2004 through August 30, 2014, graphic arts machinery and | 6 | | equipment, including
repair and
replacement parts, both new and | 7 | | used, and including that manufactured on
special order or | 8 | | purchased for lease, certified by the purchaser to be used
| 9 | | primarily for graphic arts production.
Equipment includes | 10 | | chemicals or
chemicals acting as catalysts but only if
the | 11 | | chemicals or chemicals acting as catalysts effect a direct and | 12 | | immediate
change upon a
graphic arts product.
| 13 | | (5) A motor vehicle of the first division, a motor vehicle | 14 | | of the second division that is a self contained motor vehicle | 15 | | designed or permanently converted to provide living quarters | 16 | | for recreational, camping, or travel use, with direct walk | 17 | | through access to the living quarters from the driver's seat, | 18 | | or a motor vehicle of the second division that is of the van | 19 | | configuration designed for the transportation of not less than | 20 | | 7 nor more than 16 passengers, as defined in Section 1-146 of | 21 | | the Illinois Vehicle Code, that is used for automobile renting, | 22 | | as defined in the Automobile Renting Occupation and Use Tax | 23 | | Act. This paragraph is exempt from
the provisions of Section | 24 | | 2-70.
| 25 | | (6) Personal property sold by a teacher-sponsored student | 26 | | organization
affiliated with an elementary or secondary school |
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| 1 | | located in Illinois.
| 2 | | (7) Until July 1, 2003, proceeds of that portion of the | 3 | | selling price of
a passenger car the
sale of which is subject | 4 | | to the Replacement Vehicle Tax.
| 5 | | (8) Personal property sold to an Illinois county fair | 6 | | association for
use in conducting, operating, or promoting the | 7 | | county fair.
| 8 | | (9) Personal property sold to a not-for-profit arts
or | 9 | | cultural organization that establishes, by proof required by | 10 | | the Department
by
rule, that it has received an exemption under | 11 | | Section 501(c)(3) of the
Internal Revenue Code and that is | 12 | | organized and operated primarily for the
presentation
or | 13 | | support of arts or cultural programming, activities, or | 14 | | services. These
organizations include, but are not limited to, | 15 | | music and dramatic arts
organizations such as symphony | 16 | | orchestras and theatrical groups, arts and
cultural service | 17 | | organizations, local arts councils, visual arts organizations,
| 18 | | and media arts organizations.
On and after the effective date | 19 | | of this amendatory Act of the 92nd General
Assembly, however, | 20 | | an entity otherwise eligible for this exemption shall not
make | 21 | | tax-free purchases unless it has an active identification | 22 | | number issued by
the Department.
| 23 | | (10) Personal property sold by a corporation, society, | 24 | | association,
foundation, institution, or organization, other | 25 | | than a limited liability
company, that is organized and | 26 | | operated as a not-for-profit service enterprise
for the benefit |
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| 1 | | of persons 65 years of age or older if the personal property
| 2 | | was not purchased by the enterprise for the purpose of resale | 3 | | by the
enterprise.
| 4 | | (11) Personal property sold to a governmental body, to a | 5 | | corporation,
society, association, foundation, or institution | 6 | | organized and operated
exclusively for charitable, religious, | 7 | | or educational purposes, or to a
not-for-profit corporation, | 8 | | society, association, foundation, institution,
or organization | 9 | | that has no compensated officers or employees and that is
| 10 | | organized and operated primarily for the recreation of persons | 11 | | 55 years of
age or older. A limited liability company may | 12 | | qualify for the exemption under
this paragraph only if the | 13 | | limited liability company is organized and operated
| 14 | | exclusively for educational purposes. On and after July 1, | 15 | | 1987, however, no
entity otherwise eligible for this exemption | 16 | | shall make tax-free purchases
unless it has an active | 17 | | identification number issued by the Department.
| 18 | | (12) Tangible personal property sold to
interstate | 19 | | carriers
for hire for use as
rolling stock moving in interstate | 20 | | commerce or to lessors under leases of
one year or longer | 21 | | executed or in effect at the time of purchase by
interstate | 22 | | carriers for hire for use as rolling stock moving in interstate
| 23 | | commerce and equipment operated by a telecommunications | 24 | | provider, licensed as a
common carrier by the Federal | 25 | | Communications Commission, which is permanently
installed in | 26 | | or affixed to aircraft moving in interstate commerce.
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| 1 | | (12-5) On and after July 1, 2003 and through June 30, 2004, | 2 | | motor vehicles of the second division
with a gross vehicle | 3 | | weight in excess of 8,000 pounds
that
are
subject to the | 4 | | commercial distribution fee imposed under Section 3-815.1 of
| 5 | | the Illinois
Vehicle Code. Beginning on July 1, 2004 and | 6 | | through June 30, 2005, the use in this State of motor vehicles | 7 | | of the second division: (i) with a gross vehicle weight rating | 8 | | in excess of 8,000 pounds; (ii) that are subject to the | 9 | | commercial distribution fee imposed under Section 3-815.1 of | 10 | | the Illinois Vehicle Code; and (iii) that are primarily used | 11 | | for commercial purposes. Through June 30, 2005, this
exemption | 12 | | applies to repair and replacement parts added
after the
initial | 13 | | purchase of such a motor vehicle if that motor vehicle is used | 14 | | in a
manner that
would qualify for the rolling stock exemption | 15 | | otherwise provided for in this
Act. For purposes of this | 16 | | paragraph, "used for commercial purposes" means the | 17 | | transportation of persons or property in furtherance of any | 18 | | commercial or industrial enterprise whether for-hire or not.
| 19 | | (13) Proceeds from sales to owners, lessors, or
shippers of
| 20 | | tangible personal property that is utilized by interstate | 21 | | carriers for
hire for use as rolling stock moving in interstate | 22 | | commerce
and equipment operated by a telecommunications | 23 | | provider, licensed as a
common carrier by the Federal | 24 | | Communications Commission, which is
permanently installed in | 25 | | or affixed to aircraft moving in interstate commerce.
| 26 | | (14) Machinery and equipment that will be used by the |
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| 1 | | purchaser, or a
lessee of the purchaser, primarily in the | 2 | | process of manufacturing or
assembling tangible personal | 3 | | property for wholesale or retail sale or
lease, whether the | 4 | | sale or lease is made directly by the manufacturer or by
some | 5 | | other person, whether the materials used in the process are | 6 | | owned by
the manufacturer or some other person, or whether the | 7 | | sale or lease is made
apart from or as an incident to the | 8 | | seller's engaging in the service
occupation of producing | 9 | | machines, tools, dies, jigs, patterns, gauges, or
other similar | 10 | | items of no commercial value on special order for a particular
| 11 | | purchaser.
| 12 | | (15) Proceeds of mandatory service charges separately | 13 | | stated on
customers' bills for purchase and consumption of food | 14 | | and beverages, to the
extent that the proceeds of the service | 15 | | charge are in fact turned over as
tips or as a substitute for | 16 | | tips to the employees who participate directly
in preparing, | 17 | | serving, hosting or cleaning up the food or beverage function
| 18 | | with respect to which the service charge is imposed.
| 19 | | (16) Petroleum products sold to a purchaser if the seller
| 20 | | is prohibited by federal law from charging tax to the | 21 | | purchaser.
| 22 | | (17) Tangible personal property sold to a common carrier by | 23 | | rail or
motor that
receives the physical possession of the | 24 | | property in Illinois and that
transports the property, or | 25 | | shares with another common carrier in the
transportation of the | 26 | | property, out of Illinois on a standard uniform bill
of lading |
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| 1 | | showing the seller of the property as the shipper or consignor | 2 | | of
the property to a destination outside Illinois, for use | 3 | | outside Illinois.
| 4 | | (18) Legal tender, currency, medallions, or gold or silver | 5 | | coinage
issued by the State of Illinois, the government of the | 6 | | United States of
America, or the government of any foreign | 7 | | country, and bullion.
| 8 | | (19) Until July 1 2003, oil field exploration, drilling, | 9 | | and production
equipment, including
(i) rigs and parts of rigs, | 10 | | rotary rigs, cable tool
rigs, and workover rigs, (ii) pipe and | 11 | | tubular goods, including casing and
drill strings, (iii) pumps | 12 | | and pump-jack units, (iv) storage tanks and flow
lines, (v) any | 13 | | individual replacement part for oil field exploration,
| 14 | | drilling, and production equipment, and (vi) machinery and | 15 | | equipment purchased
for lease; but
excluding motor vehicles | 16 | | required to be registered under the Illinois
Vehicle Code.
| 17 | | (20) Photoprocessing machinery and equipment, including | 18 | | repair and
replacement parts, both new and used, including that | 19 | | manufactured on
special order, certified by the purchaser to be | 20 | | used primarily for
photoprocessing, and including | 21 | | photoprocessing machinery and equipment
purchased for lease.
| 22 | | (21) Until July 1, 2003, coal exploration, mining, | 23 | | offhighway hauling,
processing,
maintenance, and reclamation | 24 | | equipment, including
replacement parts and equipment, and | 25 | | including
equipment purchased for lease, but excluding motor | 26 | | vehicles required to be
registered under the Illinois Vehicle |
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| 1 | | Code.
| 2 | | (22) Fuel and petroleum products sold to or used by an air | 3 | | carrier,
certified by the carrier to be used for consumption, | 4 | | shipment, or storage
in the conduct of its business as an air | 5 | | common carrier, for a flight
destined for or returning from a | 6 | | location or locations
outside the United States without regard | 7 | | to previous or subsequent domestic
stopovers.
| 8 | | (23) A transaction in which the purchase order is received | 9 | | by a florist
who is located outside Illinois, but who has a | 10 | | florist located in Illinois
deliver the property to the | 11 | | purchaser or the purchaser's donee in Illinois.
| 12 | | (24) Fuel consumed or used in the operation of ships, | 13 | | barges, or vessels
that are used primarily in or for the | 14 | | transportation of property or the
conveyance of persons for | 15 | | hire on rivers bordering on this State if the
fuel is delivered | 16 | | by the seller to the purchaser's barge, ship, or vessel
while | 17 | | it is afloat upon that bordering river.
| 18 | | (25) Except as provided in item (25-5) of this Section, a
| 19 | | motor vehicle sold in this State to a nonresident even though | 20 | | the
motor vehicle is delivered to the nonresident in this | 21 | | State, if the motor
vehicle is not to be titled in this State, | 22 | | and if a drive-away permit
is issued to the motor vehicle as | 23 | | provided in Section 3-603 of the Illinois
Vehicle Code or if | 24 | | the nonresident purchaser has vehicle registration
plates to | 25 | | transfer to the motor vehicle upon returning to his or her home
| 26 | | state. The issuance of the drive-away permit or having
the
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| 1 | | out-of-state registration plates to be transferred is prima | 2 | | facie evidence
that the motor vehicle will not be titled in | 3 | | this State.
| 4 | | (25-5) The exemption under item (25) does not apply if the | 5 | | state in which the motor vehicle will be titled does not allow | 6 | | a reciprocal exemption for a motor vehicle sold and delivered | 7 | | in that state to an Illinois resident but titled in Illinois. | 8 | | The tax collected under this Act on the sale of a motor vehicle | 9 | | in this State to a resident of another state that does not | 10 | | allow a reciprocal exemption shall be imposed at a rate equal | 11 | | to the state's rate of tax on taxable property in the state in | 12 | | which the purchaser is a resident, except that the tax shall | 13 | | not exceed the tax that would otherwise be imposed under this | 14 | | Act. At the time of the sale, the purchaser shall execute a | 15 | | statement, signed under penalty of perjury, of his or her | 16 | | intent to title the vehicle in the state in which the purchaser | 17 | | is a resident within 30 days after the sale and of the fact of | 18 | | the payment to the State of Illinois of tax in an amount | 19 | | equivalent to the state's rate of tax on taxable property in | 20 | | his or her state of residence and shall submit the statement to | 21 | | the appropriate tax collection agency in his or her state of | 22 | | residence. In addition, the retailer must retain a signed copy | 23 | | of the statement in his or her records. Nothing in this item | 24 | | shall be construed to require the removal of the vehicle from | 25 | | this state following the filing of an intent to title the | 26 | | vehicle in the purchaser's state of residence if the purchaser |
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| 1 | | titles the vehicle in his or her state of residence within 30 | 2 | | days after the date of sale. The tax collected under this Act | 3 | | in accordance with this item (25-5) shall be proportionately | 4 | | distributed as if the tax were collected at the 6.25% general | 5 | | rate imposed under this Act.
| 6 | | (25-7) Beginning on July 1, 2007, no tax is imposed under | 7 | | this Act on the sale of an aircraft, as defined in Section 3 of | 8 | | the Illinois Aeronautics Act, if all of the following | 9 | | conditions are met: | 10 | | (1) the aircraft leaves this State within 15 days after | 11 | | the later of either the issuance of the final billing for | 12 | | the sale of the aircraft, or the authorized approval for | 13 | | return to service, completion of the maintenance record | 14 | | entry, and completion of the test flight and ground test | 15 | | for inspection, as required by 14 C.F.R. 91.407; | 16 | | (2) the aircraft is not based or registered in this | 17 | | State after the sale of the aircraft; and | 18 | | (3) the seller retains in his or her books and records | 19 | | and provides to the Department a signed and dated | 20 | | certification from the purchaser, on a form prescribed by | 21 | | the Department, certifying that the requirements of this | 22 | | item (25-7) are met. The certificate must also include the | 23 | | name and address of the purchaser, the address of the | 24 | | location where the aircraft is to be titled or registered, | 25 | | the address of the primary physical location of the | 26 | | aircraft, and other information that the Department may |
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| 1 | | reasonably require. | 2 | | For purposes of this item (25-7): | 3 | | "Based in this State" means hangared, stored, or otherwise | 4 | | used, excluding post-sale customizations as defined in this | 5 | | Section, for 10 or more days in each 12-month period | 6 | | immediately following the date of the sale of the aircraft. | 7 | | "Registered in this State" means an aircraft registered | 8 | | with the Department of Transportation, Aeronautics Division, | 9 | | or titled or registered with the Federal Aviation | 10 | | Administration to an address located in this State. | 11 | | This paragraph (25-7) is exempt from the provisions
of
| 12 | | Section 2-70.
| 13 | | (26) Semen used for artificial insemination of livestock | 14 | | for direct
agricultural production.
| 15 | | (27) 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. This item (27) is exempt from the provisions | 21 | | of Section 2-70, and the exemption provided for under this item | 22 | | (27) applies for all periods beginning May 30, 1995, but no | 23 | | claim for credit or refund is allowed on or after January 1, | 24 | | 2008 (the effective date of Public Act 95-88)
for such taxes | 25 | | paid during the period beginning May 30, 2000 and ending on | 26 | | January 1, 2008 (the effective date of Public Act 95-88).
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| 1 | | (28) Computers and communications equipment utilized for | 2 | | any
hospital
purpose
and equipment used in the diagnosis,
| 3 | | analysis, or treatment of hospital patients sold to a lessor | 4 | | who leases the
equipment, under a lease of one year or longer | 5 | | executed or in effect at the
time of the purchase, to a
| 6 | | hospital
that has been issued an active tax exemption | 7 | | identification number by the
Department under Section 1g of | 8 | | this Act.
| 9 | | (29) Personal property sold to a lessor who leases the
| 10 | | property, under a
lease of one year or longer executed or in | 11 | | effect at the time of the purchase,
to a governmental body
that | 12 | | has been issued an active tax exemption identification number | 13 | | by the
Department under Section 1g of this Act.
| 14 | | (30) Beginning with taxable years ending on or after | 15 | | December
31, 1995
and
ending with taxable years ending on or | 16 | | before December 31, 2004,
personal property that is
donated for | 17 | | disaster relief to be used in a State or federally declared
| 18 | | disaster area in Illinois or bordering Illinois by a | 19 | | manufacturer or retailer
that is registered in this State to a | 20 | | corporation, society, association,
foundation, or institution | 21 | | that has been issued a sales tax exemption
identification | 22 | | number by the Department that assists victims of the disaster
| 23 | | who reside within the declared disaster area.
| 24 | | (31) Beginning with taxable years ending on or after | 25 | | December
31, 1995 and
ending with taxable years ending on or | 26 | | before December 31, 2004, personal
property that is used in the |
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| 1 | | performance of infrastructure repairs in this
State, including | 2 | | but not limited to municipal roads and streets, access roads,
| 3 | | bridges, sidewalks, waste disposal systems, water and sewer | 4 | | line extensions,
water distribution and purification | 5 | | facilities, storm water drainage and
retention facilities, and | 6 | | sewage treatment facilities, resulting from a State
or | 7 | | federally declared disaster in Illinois or bordering Illinois | 8 | | when such
repairs are initiated on facilities located in the | 9 | | declared disaster area
within 6 months after the disaster.
| 10 | | (32) Beginning July 1, 1999, game or game birds sold at a | 11 | | "game breeding
and
hunting preserve area" as that term is or an | 12 | | "exotic game hunting area" as those terms are used
in the
| 13 | | Wildlife Code or at a hunting enclosure approved through rules | 14 | | adopted by the
Department of Natural Resources . This paragraph | 15 | | is exempt from the provisions
of
Section 2-70.
| 16 | | (33) A motor vehicle, as that term is defined in Section | 17 | | 1-146
of the
Illinois Vehicle Code, that is donated to a | 18 | | corporation, limited liability
company, society, association, | 19 | | foundation, or institution that is determined by
the Department | 20 | | to be organized and operated exclusively for educational
| 21 | | purposes. For purposes of this exemption, "a corporation, | 22 | | limited liability
company, society, association, foundation, | 23 | | or institution organized and
operated
exclusively for | 24 | | educational purposes" means all tax-supported public schools,
| 25 | | private schools that offer systematic instruction in useful | 26 | | branches of
learning by methods common to public schools and |
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| 1 | | that compare favorably in
their scope and intensity with the | 2 | | course of study presented in tax-supported
schools, and | 3 | | vocational or technical schools or institutes organized and
| 4 | | operated exclusively to provide a course of study of not less | 5 | | than 6 weeks
duration and designed to prepare individuals to | 6 | | follow a trade or to pursue a
manual, technical, mechanical, | 7 | | industrial, business, or commercial
occupation.
| 8 | | (34) Beginning January 1, 2000, personal property, | 9 | | including food, purchased
through fundraising events for the | 10 | | benefit of a public or private elementary or
secondary school, | 11 | | a group of those schools, or one or more school districts if
| 12 | | the events are sponsored by an entity recognized by the school | 13 | | district that
consists primarily of volunteers and includes | 14 | | parents and teachers of the
school children. This paragraph | 15 | | does not apply to fundraising events (i) for
the benefit of | 16 | | private home instruction or (ii) for which the fundraising
| 17 | | entity purchases the personal property sold at the events from | 18 | | another
individual or entity that sold the property for the | 19 | | purpose of resale by the
fundraising entity and that profits | 20 | | from the sale to the fundraising entity.
This paragraph is | 21 | | exempt from the provisions of Section 2-70.
| 22 | | (35) Beginning January 1, 2000 and through December 31, | 23 | | 2001, new or used
automatic vending machines that prepare and | 24 | | serve hot food and beverages,
including coffee, soup, and other | 25 | | items, and replacement parts for these
machines. Beginning | 26 | | January 1, 2002 and through June 30, 2003, machines
and parts |
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| 1 | | for machines used in
commercial, coin-operated amusement and | 2 | | vending business if a use or occupation
tax is paid on the | 3 | | gross receipts derived from the use of the commercial,
| 4 | | coin-operated amusement and vending machines. This paragraph | 5 | | is exempt from
the provisions of Section 2-70.
| 6 | | (35-5) Beginning August 23, 2001 and through June 30, 2011, | 7 | | food for human consumption that is to be consumed off
the | 8 | | premises where it is sold (other than alcoholic beverages, soft | 9 | | drinks,
and food that has been prepared for immediate | 10 | | consumption) and prescription
and nonprescription medicines, | 11 | | drugs, medical appliances, and insulin, urine
testing | 12 | | materials, syringes, and needles used by diabetics, for human | 13 | | use, when
purchased for use by a person receiving medical | 14 | | assistance under Article V of
the Illinois Public Aid Code who | 15 | | resides in a licensed long-term care facility,
as defined in | 16 | | the Nursing Home Care Act, or a licensed facility as defined in | 17 | | the MR/DD Community Care Act.
| 18 | | (36) Beginning August 2, 2001, computers and | 19 | | communications equipment
utilized for any hospital purpose and | 20 | | equipment used in the diagnosis,
analysis, or treatment of | 21 | | hospital patients sold to a lessor who leases the
equipment, | 22 | | under a lease of one year or longer executed or in effect at | 23 | | the
time of the purchase, to a hospital that has been issued an | 24 | | active tax
exemption identification number by the Department | 25 | | under Section 1g of this Act.
This paragraph is exempt from the | 26 | | provisions of Section 2-70.
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| 1 | | (37) Beginning August 2, 2001, personal property sold to a | 2 | | lessor who
leases the property, under a lease of one year or | 3 | | longer executed or in effect
at the time of the purchase, to a | 4 | | governmental body that has been issued an
active tax exemption | 5 | | identification number by the Department under Section 1g
of | 6 | | this Act. This paragraph is exempt from the provisions of | 7 | | Section 2-70.
| 8 | | (38) Beginning on January 1, 2002 and through June 30, | 9 | | 2011, tangible personal property purchased
from an Illinois | 10 | | retailer by a taxpayer engaged in centralized purchasing
| 11 | | activities in Illinois who will, upon receipt of the property | 12 | | in Illinois,
temporarily store the property in Illinois (i) for | 13 | | the purpose of subsequently
transporting it outside this State | 14 | | for use or consumption thereafter solely
outside this State or | 15 | | (ii) for the purpose of being processed, fabricated, or
| 16 | | manufactured into, attached to, or incorporated into other | 17 | | tangible personal
property to be transported outside this State | 18 | | and thereafter used or consumed
solely outside this State. The | 19 | | Director of Revenue shall, pursuant to rules
adopted in | 20 | | accordance with the Illinois Administrative Procedure Act, | 21 | | issue a
permit to any taxpayer in good standing with the | 22 | | Department who is eligible for
the exemption under this | 23 | | paragraph (38). The permit issued under
this paragraph (38) | 24 | | shall authorize the holder, to the extent and
in the manner | 25 | | specified in the rules adopted under this Act, to purchase
| 26 | | tangible personal property from a retailer exempt from the |
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| 1 | | taxes imposed by
this Act. Taxpayers shall maintain all | 2 | | necessary books and records to
substantiate the use and | 3 | | consumption of all such tangible personal property
outside of | 4 | | the State of Illinois.
| 5 | | (39) Beginning January 1, 2008, tangible personal property | 6 | | used in the construction or maintenance of a community water | 7 | | supply, as defined under Section 3.145 of the Environmental | 8 | | Protection Act, that is operated by a not-for-profit | 9 | | corporation that holds a valid water supply permit issued under | 10 | | Title IV of the Environmental Protection Act. This paragraph is | 11 | | exempt from the provisions of Section 2-70.
| 12 | | (40) Beginning January 1, 2010, materials, parts, | 13 | | equipment, components, and furnishings incorporated into or | 14 | | upon an aircraft as part of the modification, refurbishment, | 15 | | completion, replacement, repair, or maintenance of the | 16 | | aircraft. This exemption includes consumable supplies used in | 17 | | the modification, refurbishment, completion, replacement, | 18 | | repair, and maintenance of aircraft, but excludes any | 19 | | materials, parts, equipment, components, and consumable | 20 | | supplies used in the modification, replacement, repair, and | 21 | | maintenance of aircraft engines or power plants, whether such | 22 | | engines or power plants are installed or uninstalled upon any | 23 | | such aircraft. "Consumable supplies" include, but are not | 24 | | limited to, adhesive, tape, sandpaper, general purpose | 25 | | lubricants, cleaning solution, latex gloves, and protective | 26 | | films. This exemption applies only to those organizations that |
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| 1 | | (i) hold an Air Agency Certificate and are empowered to operate | 2 | | an approved repair station by the Federal Aviation | 3 | | Administration, (ii) have a Class IV Rating, and (iii) conduct | 4 | | operations in accordance with Part 145 of the Federal Aviation | 5 | | Regulations. The exemption does not include aircraft operated | 6 | | by a commercial air carrier providing scheduled passenger air | 7 | | service pursuant to authority issued under Part 121 or Part 129 | 8 | | of the Federal Aviation Regulations. | 9 | | (41) Tangible personal property sold to a | 10 | | public-facilities corporation, as described in Section | 11 | | 11-65-10 of the Illinois Municipal Code, for purposes of | 12 | | constructing or furnishing a municipal convention hall, but | 13 | | only if the legal title to the municipal convention hall is | 14 | | transferred to the municipality without any further | 15 | | consideration by or on behalf of the municipality at the time | 16 | | of the completion of the municipal convention hall or upon the | 17 | | retirement or redemption of any bonds or other debt instruments | 18 | | issued by the public-facilities corporation in connection with | 19 | | the development of the municipal convention hall. This | 20 | | exemption includes existing public-facilities corporations as | 21 | | provided in Section 11-65-25 of the Illinois Municipal Code. | 22 | | This paragraph is exempt from the provisions of Section 2-70. | 23 | | (Source: P.A. 95-88, eff. 1-1-08; 95-233, eff. 8-16-07; 95-304, | 24 | | eff. 8-20-07; 95-538, eff. 1-1-08; 95-707, eff. 1-11-08; | 25 | | 95-876, eff. 8-21-08; 96-116, eff. 7-31-09; 96-339, eff. | 26 | | 7-1-10; 96-532, eff. 8-14-09; 96-759, eff. 1-1-10; 96-1000, |
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| 1 | | eff. 7-2-10.)
| 2 | | Section 25. The Wildlife Code is amended by changing | 3 | | Sections 1.2s, 1.2t, 2.2, 2.3 and 3.5 and by adding Section | 4 | | 2.2a as follows:
| 5 | | (520 ILCS 5/1.2s) (from Ch. 61, par. 1.2s)
| 6 | | Sec. 1.2s. "Wild" means not ordinarily domesticated, and | 7 | | ordinarily living unconfined in a state of nature without the | 8 | | care of man .
| 9 | | (Source: P.A. 85-152.)
| 10 | | (520 ILCS 5/1.2t) (from Ch. 61, par. 1.2t)
| 11 | | Sec. 1.2t.
"Wildlife" means any bird or mammal that are by | 12 | | nature wild by way of distinction from those that
are naturally | 13 | | tame and are ordinarily living unconfined in a state of nature
| 14 | | without the care of man including all species covered by this | 15 | | Act .
| 16 | | (Source: P.A. 81-382.)
| 17 | | (520 ILCS 5/2.2) (from Ch. 61, par. 2.2)
| 18 | | Sec. 2.2. This Act shall apply only to the wild birds and | 19 | | parts of
wild birds ( including, but not limited to, their nests | 20 | | and eggs), and wild mammals and parts
of wild mammals, which | 21 | | shall include their green hides, in the State of
Illinois, or | 22 | | which may be brought into the State . , that are hereby defined
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| 1 | | as follows:
| 2 | | Wildlife protected by this Act, hereby defined as protected | 3 | | species, include the following wild species and all
wild | 4 | | species contained in listed families, including, but not | 5 | | limited to, groups of wild species preceding each family
name: | 6 | | All birds, both game and non-game (except the House Sparrow, | 7 | | Passer
domesticus; European Starling, Sturnus vulgaris; and | 8 | | Rock Pigeon, Dove or Domestic
Pigeon, Columba livia ; Purple | 9 | | Swamphen, Porphyrio porphyio; or Muscovy Duck, Cairina | 10 | | moschata ). GAME BIRDS-Ruffed grouse, Bonasa umbellus;
| 11 | | Sharp-tailed grouse, Tympanuchus Pediocetes phasianellus; | 12 | | Northern Bobwhite quail , Colinus
virginianus; Gray Hungarian | 13 | | Partridge, Perdix perdix; Chukar Partridge ,
Alectoris chukar | 14 | | graeca ; Ring-necked Pheasant, Phasianus colchicus; Greater
| 15 | | Prairie Chicken, Tympanuchus cupido; Wild Turkey, Meleagris | 16 | | gallopavo.
MIGRATORY GAME BIRDS-Waterfowl including brant, | 17 | | wild ducks, geese , and
swans, Anatidae; wild species of the | 18 | | families Rallidae, Scolopacidae, Columbidae, and Corvidae that | 19 | | may be legally hunted as provided for in Section 2.18 of this | 20 | | Act rails, gallinules and coots, Rallidae; snipe, Gallinago
| 21 | | gallinago; woodcock, Scolopax minor; pigeons, including doves | 22 | | and wild
pigeons (except domestic pigeons), Columbidae; and | 23 | | crows, Corvidae .
RESIDENT AND MIGRATORY NON-GAME BIRDS-Loons, | 24 | | Gaviidae; grebes,
Podicipedidae; pelicans, Pelecanidae; | 25 | | gannets, Sulidae; cormorants, Phalacrocoracidae; anhingas, | 26 | | Anhingidae; frigatebirds, Fregatidae;
herons, bitterns and |
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| 1 | | egrets, Ardeidae; ibises and spoonbills,
Threskiornithidae; | 2 | | storks, Ciconiidae; vultures, Cathartidae; kites, hawks , | 3 | | ospreys,
and eagles, Accipitridae; ospreys, Pandionidae; | 4 | | falcons, merlins, and kestrels including the
Peregrine Falcon , | 5 | | Falconidae; rails, gallinules, and moorhens, which may not be | 6 | | legally hunted, Rallidae; cranes, Gruidae; rails and | 7 | | gallinules,
Rallidae; all shorebirds that may not be legally | 8 | | hunted, of the families Charadriidae, Scolopacidae,
and | 9 | | Recurvirostridae and Phalaropodidae; jaegers, Stercorariidae; | 10 | | gulls , and
terns, jaegers, skimmers, and kittiwakes, Laridae; | 11 | | dovekies and murrelets, Alcidae; doves and pigeons, which may | 12 | | not be legally hunted, Columbidae; cuckoos and anis , Cuculidae; | 13 | | owls, Tytonidae and Strigidae;
whip-poor-wills , | 14 | | chuck-will's-widows, and nighthawks, Caprimulgidae; swifts, | 15 | | Apodidae;
hummingbirds, Trochilidae, Kingfishers, Alcedinidae; | 16 | | woodpeckers, flickers, and sapsuckers, Picidae;
kingbirds , | 17 | | pewees, phoebes, and flycatchers, Tyrannidae shrikes, | 18 | | Laniidae; vireos, Vireonidae; magpies, ravens, and jays, | 19 | | Corvidae ; larks, Alaudidae; swallows and
martins, | 20 | | Hirundinidae; crows, magpies and jays, Corvidae; chickadees | 21 | | and
titmice, Paridae; nuthatches, Sittidae; creepers, | 22 | | Certhiidae; wrens,
Troglodytidae; kinglets, Regulidae; | 23 | | gnatcatchers, Sylviidae mockingbirds, catbirds and thrashers, | 24 | | Mimidae ; robins,
bluebirds , solitaires, veerys, and thrushes, | 25 | | Turdidae; mockingbirds, catbirds, and thrashers, Mimidae | 26 | | gnatcatchers and kinglets, Sylviidae ;
pipits, Motacillidae; |
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| 1 | | waxwings, Bombycillidae; shrikes, Laniidae; vireos,
| 2 | | Vireonidae; warblers, parulas, redstarts, ovenbirds, | 3 | | waterthrushes, yellowthroats, and chats, Parulidae; tanagers, | 4 | | Thraupidae; towhees, longspurs, sparrows, buntings, and | 5 | | juncos, Emberizidae; dickcissels, cardinals, buntings, and | 6 | | grosbeaks, Cardinalidae European Tree Sparrow, Passer | 7 | | montanus ;
blackbirds, meadowlarks , bobolinks, grackles, | 8 | | cowbirds, and orioles, Icteridae; tanagers, thraupidae;
| 9 | | cardinals, grosbeaks, finches, crossbills, redpolls, towhees, | 10 | | dickcissels, sparrows, juncos,
buntings and siskins longspurs , | 11 | | Fringillidae. GAME MAMMALS-Woodchuck, Marmota
monax; Gray | 12 | | squirrel, Sciurus carolinensis; Fox squirrel, Sciurus niger;
| 13 | | White-tailed jackrabbit, Lepus townsendii; Eastern cottontail, | 14 | | Sylvilagus
floridanus; Swamp rabbit, Sylvilagus aquaticus; | 15 | | White-tailed deer,
Odocoileus virginianus. FUR-BEARING | 16 | | MAMMALS-Muskrat, Ondatra zibethicus;
Beaver, Castor | 17 | | canadensis; Raccoon, Procyon lotor; Opossum, Didelphis | 18 | | virginiana
marsupialis ; Least weasel, Mustela nivalis rixosa ; | 19 | | Long-tailed weasel, Mustela
frenata; Mink, Mustela vison; | 20 | | River otter, Lontra Lutra canadensis; Striped skunk,
Mephitis | 21 | | mephitis; Badger, Taxidea taxus; Red fox, Vulpes vulpes; Gray | 22 | | fox,
Urocyon cinereoargenteus cinereoagenteus ; Coyote, Canis | 23 | | latrans; Bobcat, Lynx rufus. OTHER
MAMMALS-Flying squirrel, | 24 | | Glaucomys volans; Red squirrel, Tamiasciurus
hudsonicus; | 25 | | Eastern Woodrat, Neotoma floridana; Golden Mouse, Ochrotomys
| 26 | | nuttalli; Rice Rat, Oryzomys palustris; Franklin's Ground |
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| 1 | | Squirrel, Spermophilus franklinii; Bats, Vespertilionidae.
| 2 | | It shall be unlawful for any person at any time to take, | 3 | | possess, sell,
or offer for sale, propagate, or release into | 4 | | the wild, any of these wild birds (dead or alive) and parts of
| 5 | | wild birds (including , but not limited to, their nests and | 6 | | eggs), wild mammals (dead or alive)
and parts of wild mammals, | 7 | | including their green hides contrary to the
provisions of this | 8 | | Act. However, nothing in this Act shall prohibit
bona-fide | 9 | | public or state scientific, educational or zoological
| 10 | | institutions from receiving, holding and displaying protected | 11 | | species wildlife specimens that
were salvaged or legally | 12 | | obtained.
| 13 | | It shall be unlawful for any person to bring into the State | 14 | | of Illinois
for the purpose of holding, releasing, propagating | 15 | | or selling any other
living wild animal not covered by this Act | 16 | | without first obtaining a permit
from the Director. The permit | 17 | | shall be granted only upon satisfactory proof
that the specific | 18 | | animals intended to be imported are free of communicable
| 19 | | disease at the time of importation, will not become a nuisance, | 20 | | and will
not cause damage to any existing wild or domestic | 21 | | species. Application for
this permit shall be filed with the | 22 | | Director not less than 30 days in
advance of the proposed date | 23 | | of importation. The Director may incorporate
in the permit any | 24 | | restrictions as he may deem appropriate. These
provisions shall | 25 | | not apply to any animal imported into this State for the
| 26 | | purpose of being confined and exhibited in any zoo or other |
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| 1 | | public display
of animals nor to any other animals or groups of | 2 | | animals that the
Department of Natural Resources may exempt by
| 3 | | administrative rule.
| 4 | | It shall be unlawful for any person to take any other | 5 | | living wildlife wild
animal not covered by this Act without the | 6 | | permission of the landowner
or tenant.
| 7 | | (Source: P.A. 95-331, eff. 8-21-07.)
| 8 | | (520 ILCS 5/2.2a new) | 9 | | Sec. 2.2a. Invasive and exotic wild animals. The Department | 10 | | may prohibit or limit the importation, possession, release into | 11 | | the wild, take,
commercialization of take, sale, and | 12 | | propagation of wild mammals, wild birds, and feral livestock | 13 | | that are not
defined as protected species in Section 2.2 of | 14 | | this Act, to reduce risks of communicable diseases, nuisances, | 15 | | and damages to
wild or domestic species, agricultural crops, | 16 | | property, and environment. The Department shall set forth | 17 | | applicable
regulations in an administrative rule. Nothing in | 18 | | this Act shall prohibit bona fide public or State scientific,
| 19 | | educational, or zoological institutions from receiving, | 20 | | holding, and displaying unprotected species that were
salvaged | 21 | | or legally obtained. | 22 | | Nothing in this Section shall be construed to criminalize | 23 | | the accidental escape of domestic livestock.
| 24 | | (520 ILCS 5/2.3) (from Ch. 61, par. 2.3)
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| 1 | | Sec. 2.3. Release of Wildlife - Permission. It shall be | 2 | | unlawful to
release from captivity any live bird or mammal, | 3 | | either indigenous or non-indigenous in this State and that is | 4 | | ordinarily considered a wildlife species protected by this Act, | 5 | | except as
provided in Sections 2.2, 2.4, 2.34, 2.37, 3.23 and
| 6 | | 3.29, anywhere in this State without first securing the written | 7 | | permission of the
Department to do so. The Department may set | 8 | | forth applicable regulations by
administrative rule.
| 9 | | (Source: P.A. 84-150.)
| 10 | | (520 ILCS 5/3.5) (from Ch. 61, par. 3.5)
| 11 | | Sec. 3.5. Penalties; probation.
| 12 | | (a) Any person who violates any of the provisions of | 13 | | Section
2.36a,
including administrative rules, shall be guilty | 14 | | of a Class 3 felony, except
as otherwise provided in subsection | 15 | | (b) of this Section and subsection (a) of
Section 2.36a.
| 16 | | (b) Whenever any person who has not previously been | 17 | | convicted of, or
placed
on probation or court supervision for, | 18 | | any offense under Section 1.22,
2.36, or 2.36a or subsection | 19 | | (i) or (cc) of Section
2.33, the court may, without entering a
| 20 | | judgment and with the person's consent, sentence the person to | 21 | | probation for a
violation of Section 2.36a.
| 22 | | (1) When a person is placed on probation, the court | 23 | | shall enter an order
specifying a period of probation of 24 | 24 | | months and shall defer further
proceedings in
the case | 25 | | until the conclusion of the period or until the filing of a |
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| 1 | | petition
alleging violation of a term or condition of | 2 | | probation.
| 3 | | (2) The conditions of probation shall be that the | 4 | | person:
| 5 | | (A) Not violate
any criminal statute of any | 6 | | jurisdiction.
| 7 | | (B) Perform no less than 30 hours of community | 8 | | service, provided
community
service is available in | 9 | | the jurisdiction and is funded and approved by the
| 10 | | county board.
| 11 | | (3) The court may, in addition to other conditions:
| 12 | | (A) Require that the person make a report to and | 13 | | appear in person before
or participate with the
court | 14 | | or courts, person, or social service agency as directed | 15 | | by the
court in the order of probation.
| 16 | | (B) Require that the person pay a fine and costs.
| 17 | | (C) Require that the person refrain from | 18 | | possessing a firearm or other
dangerous weapon.
| 19 | | (D) Prohibit the person from associating with any | 20 | | person who is actively
engaged in any of the activities | 21 | | regulated by the permits issued or privileges
granted | 22 | | by the Department of Natural Resources.
| 23 | | (4) Upon violation of a term or condition of probation, | 24 | | the
court
may enter a judgment on its original finding of | 25 | | guilt and proceed as otherwise
provided.
| 26 | | (5) Upon fulfillment of the terms and
conditions of |
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| 1 | | probation, the court shall discharge the person and dismiss
| 2 | | the proceedings against the person.
| 3 | | (6) A disposition of probation is considered to be a | 4 | | conviction
for the purposes of imposing the conditions of | 5 | | probation, for appeal, and for
administrative revocation | 6 | | and suspension of licenses and privileges;
however, | 7 | | discharge and dismissal under this Section is not a | 8 | | conviction for
purposes of disqualification or | 9 | | disabilities imposed by law upon conviction of
a crime.
| 10 | | (7) Discharge and dismissal under this Section
may | 11 | | occur only once
with respect to any person.
| 12 | | (8) If a person is convicted of an offense under this
| 13 | | Act within 5 years
subsequent to a discharge and dismissal | 14 | | under this Section, the discharge and
dismissal under this | 15 | | Section shall be admissible in the sentencing proceeding
| 16 | | for that conviction
as a factor in aggravation.
| 17 | | (9) The Circuit Clerk shall notify the Department of | 18 | | State Police of all
persons convicted of or placed under | 19 | | probation for violations of Section
2.36a.
| 20 | | (c) Any person who violates any of the provisions of | 21 | | Sections 2.9, 2.11,
2.16, 2.18, 2.24, 2.25, 2.26, 2.29, 2.30, | 22 | | 2.31, 2.32, 2.33 (except
subsections (g), (i), (o), (p), (y), | 23 | | and (cc)), 2.33-1, 2.33a, 3.3,
3.4, 3.11 through 3.16, 3.19, | 24 | | 3.20, 3.21
(except subsections (b), (c), (d), (e), (f), (f.5), | 25 | | (g), (h), and (i)), 3.24, 3.25, and 3.26 (except subsection | 26 | | (f)), including administrative
rules, shall be guilty of a |
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| 1 | | Class B misdemeanor.
| 2 | | A person who violates Section 2.33b by using any computer | 3 | | software or service to remotely control a weapon that takes | 4 | | wildlife by remote operation is guilty of a Class B | 5 | | misdemeanor. A person who violates Section 2.33b by | 6 | | facilitating a violation of Section 2.33b, including an owner | 7 | | of land in which remote control hunting occurs, a computer | 8 | | programmer who designs a program or software to facilitate | 9 | | remote control hunting, or a person who provides weapons or | 10 | | equipment to facilitate remote control hunting, is guilty of a | 11 | | Class A misdemeanor. | 12 | | Any person who violates any of the
provisions of Sections | 13 | | 1.22, 2.2a, 2.3,
2.4, 2.36 and 2.38, including administrative | 14 | | rules, shall be guilty of a
Class A misdemeanor. Any second or | 15 | | subsequent violations of Sections
2.4 and 2.36 shall be a Class | 16 | | 4 felony.
| 17 | | Any person who violates any of the provisions of this Act, | 18 | | including
administrative rules, during such period when his | 19 | | license, privileges, or
permit is revoked or denied by virtue | 20 | | of Section 3.36, shall be guilty of a
Class A misdemeanor.
| 21 | | Any person who violates subsection (g), (i), (o), (p), (y), | 22 | | or (cc)
of Section 2.33 shall be guilty of a Class A | 23 | | misdemeanor and subject to a
fine of no less than $500 and no | 24 | | more than $5,000 in addition to other
statutory penalties. In | 25 | | addition, the Department shall suspend the privileges, under | 26 | | this Act, of any person found guilty of violating Section |
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| 1 | | 2.33(cc) for a period of not less than one year.
| 2 | | Any person who violates any other of
the provisions of this | 3 | | Act
including administrative rules, unless otherwise stated, | 4 | | shall be
guilty of a petty offense. Offenses committed by | 5 | | minors under the
direct control or with the consent of a parent | 6 | | or guardian may subject
the parent or guardian to the penalties | 7 | | prescribed in this Section.
| 8 | | In addition to any fines imposed pursuant to the provisions | 9 | | of this
Section or as otherwise provided in this Act, any | 10 | | person found guilty of
unlawfully taking or possessing any | 11 | | species protected by this Act, shall be
assessed a civil | 12 | | penalty for such species in accordance with the values
| 13 | | prescribed in Section 2.36a of this Act. This civil penalty | 14 | | shall be
imposed by the Circuit Court for the county within | 15 | | which the offense was
committed at the time of the conviction. | 16 | | All penalties provided for in
this Section shall be remitted to | 17 | | the Department in accordance with the
same provisions provided | 18 | | for in Section 1.18 of this Act.
| 19 | | (Source: P.A. 94-222, eff. 7-14-05; 95-13, eff. 1-1-08; 95-196, | 20 | | eff. 1-1-08; 95-283, eff. 8-20-07; 95-876, eff. 8-21-08.)
| 21 | | (520 ILCS 5/3.34 rep.)
| 22 | | Section 30. The Wildlife Code is amended by repealing | 23 | | Section 3.34.
| 24 | | Section 99. Effective date. This Act takes effect upon | 25 | | becoming law.
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