Full Text of HB3884 98th General Assembly
HB3884ham001 98TH GENERAL ASSEMBLY | Rep. Cynthia Soto Filed: 3/26/2014
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| 1 | | AMENDMENT TO HOUSE BILL 3884
| 2 | | AMENDMENT NO. ______. Amend House Bill 3884 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The State Finance Act is amended by adding | 5 | | Sections 5.855 and 6a-4a as follows: | 6 | | (30 ILCS 105/5.855 new) | 7 | | Sec. 5.855. The Public University Capital Projects Fund. | 8 | | (30 ILCS 105/6a-4a new) | 9 | | Sec. 6a-4a. The Public University Capital Projects Fund; | 10 | | creation. The Public University Capital Projects Fund is hereby | 11 | | created as a special fund in the State treasury. Moneys in the | 12 | | Fund shall be used by public universities, subject to | 13 | | appropriation, solely for the purpose of funding capital | 14 | | projects and paying deferred maintenance fees. No public | 15 | | university may receive appropriations from the Fund that exceed |
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| 1 | | the amount of the tax attributable to sales occurring on a | 2 | | campus of that public university. | 3 | | Section 10. The Service Occupation Tax Act is amended by | 4 | | changing Sections 2, 3-10, and 9 as follows:
| 5 | | (35 ILCS 115/2) (from Ch. 120, par. 439.102)
| 6 | | Sec. 2. "Transfer" means any transfer of the title to | 7 | | property or of
the ownership of property whether or not the | 8 | | transferor retains title as
security for the payment of amounts | 9 | | due him from the transferee.
| 10 | | "Cost Price" means the consideration paid by the serviceman | 11 | | for a
purchase valued in money, whether paid in money or | 12 | | otherwise, including
cash, credits and services, and shall be | 13 | | determined without any deduction
on account of the supplier's | 14 | | cost of the property sold or on account of any
other expense | 15 | | incurred by the supplier. When a serviceman contracts out
part | 16 | | or all of the services required in his sale of service, it | 17 | | shall be
presumed that the cost price to the serviceman of the | 18 | | property
transferred to him by his or her subcontractor is | 19 | | equal to 50% of the
subcontractor's charges to the serviceman | 20 | | in the absence of proof of the
consideration paid by the | 21 | | subcontractor for the purchase of such
property.
| 22 | | "Department" means the Department of Revenue.
| 23 | | "Person" means any natural individual, firm, partnership, | 24 | | association, joint
stock company, joint venture, public or |
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| 1 | | private corporation, limited liability
company, and any | 2 | | receiver, executor, trustee, guardian or other representative
| 3 | | appointed by order of any court.
| 4 | | "Public university" means Chicago State University, | 5 | | Eastern Illinois University, Governors State
University, | 6 | | Illinois State University, Northeastern Illinois University,
| 7 | | Northern Illinois University, Southern Illinois University, | 8 | | Western Illinois
University, the University of Illinois, and | 9 | | any other public university
established or authorized by the | 10 | | General Assembly. | 11 | | "Sale of Service" means any transaction except:
| 12 | | (a) A retail sale of tangible personal property taxable | 13 | | under the Retailers'
Occupation Tax Act or under the Use Tax | 14 | | Act.
| 15 | | (b) A sale of tangible personal property for the purpose of | 16 | | resale made in
compliance with Section 2c of the Retailers' | 17 | | Occupation Tax Act.
| 18 | | (c) Except as hereinafter provided, a sale or transfer of | 19 | | tangible personal
property as an incident to the rendering of | 20 | | service for or by any governmental
body or for or by any | 21 | | corporation, society, association, foundation or
institution | 22 | | organized and operated exclusively for charitable, religious | 23 | | or
educational purposes or any not-for-profit corporation, | 24 | | society, association,
foundation, institution or organization | 25 | | which has no compensated officers or
employees and which is | 26 | | organized and operated primarily for the recreation of
persons |
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| 1 | | 55 years of age or older. A limited liability company may | 2 | | qualify for
the exemption under this paragraph only if the | 3 | | limited liability company is
organized and operated | 4 | | exclusively for educational purposes.
| 5 | | (d) A sale or transfer of tangible personal
property
as an | 6 | | incident to the
rendering of service for interstate carriers | 7 | | for hire for use as rolling stock
moving in interstate commerce | 8 | | or lessors under leases of one year or longer,
executed or in | 9 | | effect at the time of purchase, to interstate carriers for hire
| 10 | | for use as rolling stock moving in interstate commerce, and | 11 | | equipment operated
by a telecommunications provider, licensed | 12 | | as a common
carrier by the Federal Communications Commission, | 13 | | which is permanently
installed in or affixed to aircraft moving | 14 | | in interstate commerce.
| 15 | | (d-1) A sale or transfer of tangible personal
property as | 16 | | an incident to
the rendering of service for owners, lessors or | 17 | | shippers of tangible personal
property which is utilized by | 18 | | interstate carriers for hire for use as rolling
stock moving in | 19 | | interstate commerce, and equipment operated
by a | 20 | | telecommunications provider, licensed as a common carrier by | 21 | | the
Federal Communications Commission, which is permanently | 22 | | installed in or
affixed to aircraft moving in interstate | 23 | | commerce.
| 24 | | (d-1.1) On and after July 1, 2003 and through June 30, | 25 | | 2004, a sale or transfer of a motor vehicle
of the
second | 26 | | division with a gross vehicle weight in excess of 8,000 pounds |
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| 1 | | as an
incident to the rendering of service if that motor
| 2 | | vehicle is subject
to the commercial distribution fee imposed | 3 | | under Section 3-815.1 of the
Illinois Vehicle
Code. Beginning | 4 | | on July 1, 2004 and through June 30, 2005, the use in this | 5 | | State of motor vehicles of the second division: (i) with a | 6 | | gross vehicle weight rating in excess of 8,000 pounds; (ii) | 7 | | that are subject to the commercial distribution fee imposed | 8 | | under Section 3-815.1 of the Illinois Vehicle Code; and (iii) | 9 | | that are primarily used for commercial purposes. Through June | 10 | | 30, 2005, this exemption applies to repair and replacement | 11 | | parts added after the
initial
purchase of such a motor vehicle | 12 | | if that motor vehicle is used in a manner that
would
qualify | 13 | | for the rolling stock exemption otherwise provided for in this | 14 | | Act. For purposes of this paragraph, "used for commercial | 15 | | purposes" means the transportation of persons or property in | 16 | | furtherance of any commercial or industrial enterprise whether | 17 | | for-hire or not.
| 18 | | (d-2) The repairing, reconditioning or remodeling, for a | 19 | | common carrier by
rail, of tangible personal property which | 20 | | belongs to such carrier for hire, and
as to which such carrier | 21 | | receives the physical possession of the repaired,
| 22 | | reconditioned or remodeled item of tangible personal property | 23 | | in Illinois, and
which such carrier transports, or shares with | 24 | | another common carrier in the
transportation of such property, | 25 | | out of Illinois on a standard uniform bill of
lading showing | 26 | | the person who repaired, reconditioned or remodeled the |
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| 1 | | property
as the shipper or consignor of such property to a | 2 | | destination outside Illinois,
for use outside Illinois.
| 3 | | (d-3) A sale or transfer of tangible personal property | 4 | | which
is produced by the seller thereof on special order in | 5 | | such a way as to have
made the applicable tax the Service | 6 | | Occupation Tax or the Service Use Tax,
rather than the | 7 | | Retailers' Occupation Tax or the Use Tax, for an interstate
| 8 | | carrier by rail which receives the physical possession of such | 9 | | property in
Illinois, and which transports such property, or | 10 | | shares with another common
carrier in the transportation of | 11 | | such property, out of Illinois on a standard
uniform bill of | 12 | | lading showing the seller of the property as the shipper or
| 13 | | consignor of such property to a destination outside Illinois, | 14 | | for use outside
Illinois.
| 15 | | (d-4) Until January 1, 1997, a sale, by a registered | 16 | | serviceman paying tax
under this Act to the Department, of | 17 | | special order printed materials delivered
outside Illinois and | 18 | | which are not returned to this State, if delivery is made
by | 19 | | the seller or agent of the seller, including an agent who | 20 | | causes the product
to be delivered outside Illinois by a common | 21 | | carrier or the U.S.
postal service.
| 22 | | (e) A sale or transfer of machinery and equipment used | 23 | | primarily in
the process of the manufacturing or assembling, | 24 | | either in an existing, an
expanded or a new manufacturing | 25 | | facility, of tangible personal property for
wholesale or retail | 26 | | sale or lease, whether such sale or lease is made directly
by |
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| 1 | | the manufacturer or by some other person, whether the materials | 2 | | used in the
process are owned by the manufacturer or some other | 3 | | person, or whether such
sale or lease is made apart from or as | 4 | | an incident to the seller's engaging in
a service occupation | 5 | | and the applicable tax is a Service Occupation Tax or
Service | 6 | | Use Tax, rather than Retailers' Occupation Tax or Use Tax. The | 7 | | exemption provided by this paragraph (e) does not include | 8 | | machinery and equipment used in (i) the generation of | 9 | | electricity for wholesale or retail sale; (ii) the generation | 10 | | or treatment of natural or artificial gas for wholesale or | 11 | | retail sale that is delivered to customers through pipes, | 12 | | pipelines, or mains; or (iii) the treatment of water for | 13 | | wholesale or retail sale that is delivered to customers through | 14 | | pipes, pipelines, or mains. The provisions of this amendatory | 15 | | Act of the 98th General Assembly are declaratory of existing | 16 | | law as to the meaning and scope of this exemption.
| 17 | | (f) Until July 1, 2003, the sale or transfer of | 18 | | distillation
machinery
and equipment, sold as a
unit or kit and | 19 | | assembled or installed by the retailer, which machinery
and | 20 | | equipment is certified by the user to be used only for the | 21 | | production
of ethyl alcohol that will be used for consumption | 22 | | as motor fuel or as a
component of motor fuel for the personal | 23 | | use of such user and not subject
to sale or resale.
| 24 | | (g) At the election of any serviceman not required to be | 25 | | otherwise
registered as a retailer under Section 2a of the | 26 | | Retailers' Occupation Tax Act,
made for each fiscal year sales |
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| 1 | | of service in which the aggregate annual cost
price of tangible | 2 | | personal property transferred as an incident to the sales of
| 3 | | service is less than 35% (75% in the case of servicemen | 4 | | transferring
prescription drugs or servicemen engaged in | 5 | | graphic arts production) of the
aggregate annual total gross | 6 | | receipts from all sales of service. The purchase
of such | 7 | | tangible personal property by the serviceman shall be subject | 8 | | to tax
under the Retailers' Occupation Tax Act and the Use Tax | 9 | | Act.
However, if a
primary serviceman who has made the election | 10 | | described in this paragraph
subcontracts service work to a | 11 | | secondary serviceman who has also made the
election described | 12 | | in this paragraph, the primary serviceman does not
incur a Use | 13 | | Tax liability if the secondary serviceman (i) has paid or will | 14 | | pay
Use
Tax on his or her cost price of any tangible personal | 15 | | property transferred
to the primary serviceman and (ii) | 16 | | certifies that fact in writing to the
primary serviceman.
| 17 | | Tangible personal property transferred incident to the | 18 | | completion of a
maintenance agreement is exempt from the tax | 19 | | imposed pursuant to this Act.
| 20 | | Exemption (e) also includes machinery and equipment used in | 21 | | the
general maintenance or repair of such exempt machinery and | 22 | | equipment or for
in-house manufacture of exempt machinery and | 23 | | equipment.
The machinery and equipment exemption does not | 24 | | include machinery and equipment used in (i) the generation of | 25 | | electricity for wholesale or retail sale; (ii) the generation | 26 | | or treatment of natural or artificial gas for wholesale or |
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| 1 | | retail sale that is delivered to customers through pipes, | 2 | | pipelines, or mains; or (iii) the treatment of water for | 3 | | wholesale or retail sale that is delivered to customers through | 4 | | pipes, pipelines, or mains. The provisions of this amendatory | 5 | | Act of the 98th General Assembly are declaratory of existing | 6 | | law as to the meaning and scope of this exemption. For the | 7 | | purposes of exemption (e), each of these terms shall have the | 8 | | following
meanings: (1) "manufacturing process" shall mean the | 9 | | production of any
article of tangible personal property, | 10 | | whether such article is a
finished product or an article for | 11 | | use in the process of manufacturing
or assembling a different | 12 | | article of tangible personal property, by
procedures commonly | 13 | | regarded as manufacturing, processing, fabricating,
or | 14 | | refining which changes some existing material or materials into | 15 | | a
material with a different form, use or name. In relation to a
| 16 | | recognized integrated business composed of a series of | 17 | | operations which
collectively constitute manufacturing, or | 18 | | individually constitute
manufacturing operations, the | 19 | | manufacturing process shall be deemed to
commence with the | 20 | | first operation or stage of production in the series,
and shall | 21 | | not be deemed to end until the completion of the final product
| 22 | | in the last operation or stage of production in the series; and | 23 | | further for
purposes of exemption (e), photoprocessing is | 24 | | deemed to be a manufacturing
process of tangible personal | 25 | | property for wholesale or retail sale;
(2) "assembling process" | 26 | | shall mean the production of any article of
tangible personal |
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| 1 | | property, whether such article is a finished product
or an | 2 | | article for use in the process of manufacturing or assembling a
| 3 | | different article of tangible personal property, by the | 4 | | combination of
existing materials in a manner commonly regarded | 5 | | as assembling which
results in a material of a different form, | 6 | | use or name; (3) "machinery"
shall mean major mechanical | 7 | | machines or major components of such machines
contributing to a | 8 | | manufacturing or assembling process; and (4) "equipment"
shall | 9 | | include any independent device or tool separate from any | 10 | | machinery but
essential to an integrated manufacturing or | 11 | | assembly process; including
computers used primarily in a | 12 | | manufacturer's computer
assisted design, computer assisted | 13 | | manufacturing (CAD/CAM) system; or any
subunit or assembly | 14 | | comprising a component of any machinery or auxiliary,
adjunct | 15 | | or attachment parts of machinery, such as tools, dies, jigs, | 16 | | fixtures,
patterns and molds; or any parts which require | 17 | | periodic replacement in the
course of normal operation; but | 18 | | shall not include hand tools. Equipment
includes chemicals or | 19 | | chemicals acting as catalysts but only if the chemicals
or | 20 | | chemicals acting as catalysts effect a direct and immediate | 21 | | change upon a
product being manufactured or assembled for | 22 | | wholesale or retail sale or lease.
The purchaser of such | 23 | | machinery and equipment
who has an active resale registration | 24 | | number shall furnish such number to
the seller at the time of | 25 | | purchase. The purchaser of such machinery and
equipment and | 26 | | tools without an active resale registration number shall |
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| 1 | | furnish
to the seller a certificate of exemption for each | 2 | | transaction stating facts
establishing the exemption for that | 3 | | transaction, which certificate shall
be available to the | 4 | | Department for inspection or audit.
| 5 | | Except as provided in Section 2d of this Act, the rolling | 6 | | stock exemption
applies to rolling
stock
used by an interstate
| 7 | | carrier for hire, even just between points in Illinois, if such | 8 | | rolling
stock transports, for hire, persons whose journeys or | 9 | | property whose
shipments originate or terminate outside | 10 | | Illinois.
| 11 | | Any informal rulings, opinions or letters issued by the | 12 | | Department in
response to an inquiry or request for any opinion | 13 | | from any person
regarding the coverage and applicability of | 14 | | exemption (e) to specific
devices shall be published, | 15 | | maintained as a public record, and made
available for public | 16 | | inspection and copying. If the informal ruling,
opinion or | 17 | | letter contains trade secrets or other confidential
| 18 | | information, where possible the Department shall delete such | 19 | | information
prior to publication. Whenever such informal | 20 | | rulings, opinions, or
letters contain any policy of general | 21 | | applicability, the Department
shall formulate and adopt such | 22 | | policy as a rule in accordance with the
provisions of the | 23 | | Illinois Administrative Procedure Act.
| 24 | | On and after July 1, 1987, no entity otherwise eligible | 25 | | under exemption
(c) of this Section shall make tax free | 26 | | purchases unless it has an active
exemption identification |
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| 1 | | number issued by the Department.
| 2 | | "Serviceman" means any person who is engaged in the | 3 | | occupation of
making sales of service.
| 4 | | "Sale at Retail" means "sale at retail" as defined in the | 5 | | Retailers'
Occupation Tax Act.
| 6 | | "Supplier" means any person who makes sales of tangible | 7 | | personal
property to servicemen for the purpose of resale as an | 8 | | incident to a
sale of service.
| 9 | | (Source: P.A. 98-583, eff. 1-1-14.)
| 10 | | (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
| 11 | | Sec. 3-10. Rate of tax. Unless otherwise provided in this | 12 | | Section,
the tax imposed by this Act is at the rate of 6.25% of | 13 | | the "selling price",
as defined in Section 2 of the Service Use | 14 | | Tax Act, of the tangible
personal property. For the purpose of | 15 | | computing this tax, in no event
shall the "selling price" be | 16 | | less than the cost price to the serviceman of
the tangible | 17 | | personal property transferred. The selling price of each item
| 18 | | of tangible personal property transferred as an incident of a | 19 | | sale of
service may be shown as a distinct and separate item on | 20 | | the serviceman's
billing to the service customer. If the | 21 | | selling price is not so shown, the
selling price of the | 22 | | tangible personal property is deemed to be 50% of the
| 23 | | serviceman's entire billing to the service customer. When, | 24 | | however, a
serviceman contracts to design, develop, and produce | 25 | | special order machinery or
equipment, the tax imposed by this |
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| 1 | | Act shall be based on the serviceman's
cost price of the | 2 | | tangible personal property transferred incident to the
| 3 | | completion of the contract.
| 4 | | Beginning on July 1, 2014, in addition to any other tax, a | 5 | | tax is imposed at the rate of 1% of the "selling price",
as | 6 | | defined in Section 2 of the Service Use Tax Act, of all | 7 | | tangible
personal property sold by a serviceman on the campus | 8 | | of a public university. For the purpose of computing this tax, | 9 | | in no event
shall the "selling price" be less than the cost | 10 | | price to the serviceman of
the tangible personal property | 11 | | transferred. The selling price of each item
of tangible | 12 | | personal property transferred as an incident of a sale of
| 13 | | service may be shown as a distinct and separate item on the | 14 | | serviceman's
billing to the service customer. If the selling | 15 | | price is not so shown, the
selling price of the tangible | 16 | | personal property is deemed to be 50% of the
serviceman's | 17 | | entire billing to the service customer. When, however, a
| 18 | | serviceman contracts to design, develop, and produce special | 19 | | order machinery or
equipment, this additional tax shall be | 20 | | based on the serviceman's
cost price of the tangible personal | 21 | | property transferred incident to the
completion of the | 22 | | contract. | 23 | | Beginning on July 1, 2000 and through December 31, 2000, | 24 | | with respect to
motor fuel, as defined in Section 1.1 of the | 25 | | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | 26 | | the Use Tax Act, the tax is
imposed at
the rate of 1.25%.
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| 1 | | With respect to gasohol, as defined in the Use Tax Act, the | 2 | | tax imposed
by this Act shall apply to (i) 70% of the cost | 3 | | price of property
transferred as
an incident to the sale of | 4 | | service on or after January 1, 1990, and before
July 1, 2003, | 5 | | (ii) 80% of the selling price of property transferred as an
| 6 | | incident to the sale of service on or after July
1, 2003 and on | 7 | | or before December 31, 2018, and (iii) 100%
of
the cost price
| 8 | | thereafter.
If, at any time, however, the tax under this Act on | 9 | | sales of gasohol, as
defined in
the Use Tax Act, is imposed at | 10 | | the rate of 1.25%, then the
tax imposed by this Act applies to | 11 | | 100% of the proceeds of sales of gasohol
made during that time.
| 12 | | With respect to majority blended ethanol fuel, as defined | 13 | | in the Use Tax Act,
the
tax
imposed by this Act does not apply | 14 | | to the selling price of property transferred
as an incident to | 15 | | the sale of service on or after July 1, 2003 and on or before
| 16 | | December 31, 2018 but applies to 100% of the selling price | 17 | | thereafter.
| 18 | | With respect to biodiesel blends, as defined in the Use Tax | 19 | | Act, with no less
than 1% and no
more than 10% biodiesel, the | 20 | | tax imposed by this Act
applies to (i) 80% of the selling price | 21 | | of property transferred as an incident
to the sale of service | 22 | | on or after July 1, 2003 and on or before December 31, 2018
and | 23 | | (ii) 100% of the proceeds of the selling price
thereafter.
If, | 24 | | at any time, however, the tax under this Act on sales of | 25 | | biodiesel blends,
as
defined in the Use Tax Act, with no less | 26 | | than 1% and no more than 10% biodiesel
is imposed at the rate |
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| 1 | | of 1.25%, then the
tax imposed by this Act applies to 100% of | 2 | | the proceeds of sales of biodiesel
blends with no less than 1% | 3 | | and no more than 10% biodiesel
made
during that time.
| 4 | | With respect to 100% biodiesel, as defined in the Use Tax | 5 | | Act, and biodiesel
blends, as defined in the Use Tax Act, with
| 6 | | more than 10% but no more than 99% biodiesel material, the tax | 7 | | imposed by this
Act
does not apply to the proceeds of the | 8 | | selling price of property transferred
as an incident to the | 9 | | sale of service on or after July 1, 2003 and on or before
| 10 | | December 31, 2018 but applies to 100% of the selling price | 11 | | thereafter.
| 12 | | At the election of any registered serviceman made for each | 13 | | fiscal year,
sales of service in which the aggregate annual | 14 | | cost price of tangible
personal property transferred as an | 15 | | incident to the sales of service is
less than 35%, or 75% in | 16 | | the case of servicemen transferring prescription
drugs or | 17 | | servicemen engaged in graphic arts production, of the aggregate
| 18 | | annual total gross receipts from all sales of service, the tax | 19 | | imposed by
this Act shall be based on the serviceman's cost | 20 | | price of the tangible
personal property transferred incident to | 21 | | the sale of those services.
| 22 | | The tax shall be imposed at the rate of 1% on food prepared | 23 | | for
immediate consumption and transferred incident to a sale of | 24 | | service subject
to this Act or the Service Occupation Tax Act | 25 | | by an entity licensed under
the Hospital Licensing Act, the | 26 | | Nursing Home Care Act, the ID/DD Community Care Act, the |
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| 1 | | Specialized Mental Health Rehabilitation Act of 2013, or the
| 2 | | Child Care Act of 1969. The tax shall
also be imposed at the | 3 | | rate of 1% on food for human consumption that is
to be consumed | 4 | | off the
premises where it is sold (other than alcoholic | 5 | | beverages, soft drinks, and
food that has been prepared for | 6 | | immediate consumption and is not
otherwise included in this | 7 | | paragraph) and prescription and
nonprescription medicines, | 8 | | drugs, medical appliances, modifications to a motor
vehicle for | 9 | | the purpose of rendering it usable by a disabled person, and
| 10 | | insulin, urine testing materials, syringes, and needles used by | 11 | | diabetics, for
human use. For the purposes of this Section, | 12 | | until September 1, 2009: the term "soft drinks" means any
| 13 | | complete, finished, ready-to-use, non-alcoholic drink, whether | 14 | | carbonated or
not, including but not limited to soda water, | 15 | | cola, fruit juice, vegetable
juice, carbonated water, and all | 16 | | other preparations commonly known as soft
drinks of whatever | 17 | | kind or description that are contained in any closed or
sealed | 18 | | can, carton, or container, regardless of size; but "soft | 19 | | drinks" does not
include coffee, tea, non-carbonated water, | 20 | | infant formula, milk or milk
products as defined in the Grade A | 21 | | Pasteurized Milk and Milk Products Act, or
drinks containing | 22 | | 50% or more natural fruit or vegetable juice.
| 23 | | Notwithstanding any other provisions of this
Act, | 24 | | beginning September 1, 2009, "soft drinks" means non-alcoholic | 25 | | beverages that contain natural or artificial sweeteners. "Soft | 26 | | drinks" do not include beverages that contain milk or milk |
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| 1 | | products, soy, rice or similar milk substitutes, or greater | 2 | | than 50% of vegetable or fruit juice by volume. | 3 | | Until August 1, 2009, and notwithstanding any other | 4 | | provisions of this Act, "food for human consumption
that is to | 5 | | be consumed off the premises where it is sold" includes all | 6 | | food
sold through a vending machine, except soft drinks and | 7 | | food products that are
dispensed hot from a vending machine, | 8 | | regardless of the location of the vending
machine. Beginning | 9 | | August 1, 2009, and notwithstanding any other provisions of | 10 | | this Act, "food for human consumption that is to be consumed | 11 | | off the premises where it is sold" includes all food sold | 12 | | through a vending machine, except soft drinks, candy, and food | 13 | | products that are dispensed hot from a vending machine, | 14 | | regardless of the location of the vending machine.
| 15 | | Notwithstanding any other provisions of this
Act, | 16 | | beginning September 1, 2009, "food for human consumption that | 17 | | is to be consumed off the premises where
it is sold" does not | 18 | | include candy. For purposes of this Section, "candy" means a | 19 | | preparation of sugar, honey, or other natural or artificial | 20 | | sweeteners in combination with chocolate, fruits, nuts or other | 21 | | ingredients or flavorings in the form of bars, drops, or | 22 | | pieces. "Candy" does not include any preparation that contains | 23 | | flour or requires refrigeration. | 24 | | Notwithstanding any other provisions of this
Act, | 25 | | beginning September 1, 2009, "nonprescription medicines and | 26 | | drugs" does not include grooming and hygiene products. For |
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| 1 | | purposes of this Section, "grooming and hygiene products" | 2 | | includes, but is not limited to, soaps and cleaning solutions, | 3 | | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | 4 | | lotions and screens, unless those products are available by | 5 | | prescription only, regardless of whether the products meet the | 6 | | definition of "over-the-counter-drugs". For the purposes of | 7 | | this paragraph, "over-the-counter-drug" means a drug for human | 8 | | use that contains a label that identifies the product as a drug | 9 | | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | 10 | | label includes: | 11 | | (A) A "Drug Facts" panel; or | 12 | | (B) A statement of the "active ingredient(s)" with a | 13 | | list of those ingredients contained in the compound, | 14 | | substance or preparation. | 15 | | Beginning on January 1, 2014 ( the effective date of Public | 16 | | Act 98-122) this amendatory Act of the 98th General Assembly , | 17 | | "prescription and nonprescription medicines and drugs" | 18 | | includes medical cannabis purchased from a registered | 19 | | dispensing organization under the Compassionate Use of Medical | 20 | | Cannabis Pilot Program Act. | 21 | | (Source: P.A. 97-38, eff. 6-28-11; 97-227, eff. 1-1-12; 97-636, | 22 | | eff. 6-1-12; 98-104, eff. 7-22-13; 98-122, eff. 1-1-14; revised | 23 | | 8-9-13.) | 24 | | (35 ILCS 115/9) (from Ch. 120, par. 439.109) | 25 | | Sec. 9. Each serviceman required or authorized to collect |
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| 1 | | the tax
herein imposed shall pay to the Department the amount | 2 | | of such tax at the
time when he is required to file his return | 3 | | for the period during which
such tax was collectible, less a | 4 | | discount of 2.1% prior to
January 1, 1990, and 1.75% on and | 5 | | after January 1, 1990, or
$5 per calendar year, whichever is | 6 | | greater, which is allowed to reimburse
the serviceman for | 7 | | expenses incurred in collecting the tax, keeping
records, | 8 | | preparing and filing returns, remitting the tax and supplying | 9 | | data
to the Department on request. The Department may disallow | 10 | | the discount for servicemen whose certificate of registration | 11 | | is revoked at the time the return is filed, but only if the | 12 | | Department's decision to revoke the certificate of | 13 | | registration has become final. | 14 | | Where such tangible personal property is sold under a | 15 | | conditional
sales contract, or under any other form of sale | 16 | | wherein the payment of
the principal sum, or a part thereof, is | 17 | | extended beyond the close of
the period for which the return is | 18 | | filed, the serviceman, in collecting
the tax may collect, for | 19 | | each tax return period, only the tax applicable
to the part of | 20 | | the selling price actually received during such tax return
| 21 | | period. | 22 | | Except as provided hereinafter in this Section, on or | 23 | | before the twentieth
day of each calendar month, such | 24 | | serviceman shall file a
return for the preceding calendar month | 25 | | in accordance with reasonable
rules and regulations to be | 26 | | promulgated by the Department of Revenue.
Such return shall be |
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| 1 | | filed on a form prescribed by the Department and
shall contain | 2 | | such information as the Department may reasonably require. | 3 | | The Department may require returns to be filed on a | 4 | | quarterly basis.
If so required, a return for each calendar | 5 | | quarter shall be filed on or
before the twentieth day of the | 6 | | calendar month following the end of such
calendar quarter. The | 7 | | taxpayer shall also file a return with the
Department for each | 8 | | of the first two months of each calendar quarter, on or
before | 9 | | the twentieth day of the following calendar month, stating: | 10 | | 1. The name of the seller; | 11 | | 2. The address of the principal place of business from | 12 | | which he engages
in business as a serviceman in this State; | 13 | | 3. The total amount of taxable receipts received by him | 14 | | during the
preceding calendar month, including receipts | 15 | | from charge and time sales,
but less all deductions allowed | 16 | | by law; | 17 | | 3-5. The total amount of taxable receipts received by | 18 | | him during the
preceding calendar month as a result of | 19 | | sales that occurred on the campus of a public university. | 20 | | 4. The amount of credit provided in Section 2d of this | 21 | | Act; | 22 | | 5. The amount of tax due; | 23 | | 5-5. The signature of the taxpayer; and | 24 | | 6. Such other reasonable information as the Department | 25 | | may
require. | 26 | | If a taxpayer fails to sign a return within 30 days after |
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| 1 | | the proper notice
and demand for signature by the Department, | 2 | | the return shall be considered
valid and any amount shown to be | 3 | | due on the return shall be deemed assessed. | 4 | | Prior to October 1, 2003, and on and after September 1, | 5 | | 2004 a serviceman may accept a Manufacturer's
Purchase Credit | 6 | | certification
from a purchaser in satisfaction
of Service Use | 7 | | Tax as provided in Section 3-70 of the
Service Use Tax Act if | 8 | | the purchaser provides
the
appropriate
documentation as | 9 | | required by Section 3-70 of the Service Use Tax Act.
A | 10 | | Manufacturer's Purchase Credit certification, accepted prior | 11 | | to October 1,
2003 or on or after September 1, 2004 by a | 12 | | serviceman as
provided in Section 3-70 of the Service Use Tax | 13 | | Act, may be used by that
serviceman to satisfy Service | 14 | | Occupation Tax liability in the amount claimed in
the | 15 | | certification, not to exceed 6.25% of the receipts subject to | 16 | | tax from a
qualifying purchase. A Manufacturer's Purchase | 17 | | Credit reported on any
original or amended return
filed under
| 18 | | this Act after October 20, 2003 for reporting periods prior to | 19 | | September 1, 2004 shall be disallowed. Manufacturer's Purchase | 20 | | Credit reported on annual returns due on or after January 1, | 21 | | 2005 will be disallowed for periods prior to September 1, 2004.
| 22 | | No Manufacturer's
Purchase Credit may be used after September | 23 | | 30, 2003 through August 31, 2004 to
satisfy any
tax liability | 24 | | imposed under this Act, including any audit liability. | 25 | | If the serviceman's average monthly tax liability to
the | 26 | | Department does not exceed $200, the Department may authorize |
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| 1 | | his
returns to be filed on a quarter annual basis, with the | 2 | | return for
January, February and March of a given year being | 3 | | due by April 20 of
such year; with the return for April, May | 4 | | and June of a given year being
due by July 20 of such year; with | 5 | | the return for July, August and
September of a given year being | 6 | | due by October 20 of such year, and with
the return for | 7 | | October, November and December of a given year being due
by | 8 | | January 20 of the following year. | 9 | | If the serviceman's average monthly tax liability to
the | 10 | | Department does not exceed $50, the Department may authorize | 11 | | his
returns to be filed on an annual basis, with the return for | 12 | | a given year
being due by January 20 of the following year. | 13 | | Such quarter annual and annual returns, as to form and | 14 | | substance,
shall be subject to the same requirements as monthly | 15 | | returns. | 16 | | Notwithstanding any other provision in this Act concerning | 17 | | the time within
which a serviceman may file his return, in the | 18 | | case of any serviceman who
ceases to engage in a kind of | 19 | | business which makes him responsible for filing
returns under | 20 | | this Act, such serviceman shall file a final return under this
| 21 | | Act with the Department not more than 1 month after | 22 | | discontinuing such
business. | 23 | | Beginning October 1, 1993, a taxpayer who has an average | 24 | | monthly tax
liability of $150,000 or more shall make all | 25 | | payments required by rules of the
Department by electronic | 26 | | funds transfer. Beginning October 1, 1994, a taxpayer
who has |
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| 1 | | an average monthly tax liability of $100,000 or more shall make | 2 | | all
payments required by rules of the Department by electronic | 3 | | funds transfer.
Beginning October 1, 1995, a taxpayer who has | 4 | | an average monthly tax liability
of $50,000 or more shall make | 5 | | all payments required by rules of the Department
by electronic | 6 | | funds transfer. Beginning October 1, 2000, a taxpayer who has
| 7 | | an annual tax liability of $200,000 or more shall make all | 8 | | payments required by
rules of the Department by electronic | 9 | | funds transfer. The term "annual tax
liability" shall be the | 10 | | sum of the taxpayer's liabilities under this Act, and
under all | 11 | | other State and local occupation and use tax laws administered | 12 | | by the
Department, for the immediately preceding calendar year. | 13 | | The term "average
monthly tax liability" means
the sum of the | 14 | | taxpayer's liabilities under this Act, and under all other | 15 | | State
and local occupation and use tax laws administered by the | 16 | | Department, for the
immediately preceding calendar year | 17 | | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | 18 | | a tax liability in the
amount set forth in subsection (b) of | 19 | | Section 2505-210 of the Department of
Revenue Law shall make | 20 | | all payments required by rules of the Department by
electronic | 21 | | funds transfer. | 22 | | Before August 1 of each year beginning in 1993, the | 23 | | Department shall
notify all taxpayers required to make payments | 24 | | by electronic funds transfer.
All taxpayers required to make | 25 | | payments by electronic funds transfer shall make
those payments | 26 | | for a minimum of one year beginning on October 1. |
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| 1 | | Any taxpayer not required to make payments by electronic | 2 | | funds transfer may
make payments by electronic funds transfer | 3 | | with the
permission of the Department. | 4 | | All taxpayers required to make payment by electronic funds | 5 | | transfer and
any taxpayers authorized to voluntarily make | 6 | | payments by electronic funds
transfer shall make those payments | 7 | | in the manner authorized by the Department. | 8 | | The Department shall adopt such rules as are necessary to | 9 | | effectuate a
program of electronic funds transfer and the | 10 | | requirements of this Section. | 11 | | Where a serviceman collects the tax with respect to the | 12 | | selling price of
tangible personal property which he sells and | 13 | | the purchaser thereafter returns
such tangible personal | 14 | | property and the serviceman refunds the
selling price thereof | 15 | | to the purchaser, such serviceman shall also refund,
to the | 16 | | purchaser, the tax so collected from the purchaser. When
filing | 17 | | his return for the period in which he refunds such tax to the
| 18 | | purchaser, the serviceman may deduct the amount of the tax so | 19 | | refunded by
him to the purchaser from any other Service | 20 | | Occupation Tax, Service Use
Tax, Retailers' Occupation Tax or | 21 | | Use Tax which such serviceman may be
required to pay or remit | 22 | | to the Department, as shown by such return,
provided that the | 23 | | amount of the tax to be deducted shall previously have
been | 24 | | remitted to the Department by such serviceman. If the | 25 | | serviceman shall
not previously have remitted the amount of | 26 | | such tax to the Department,
he shall be entitled to no |
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| 1 | | deduction hereunder upon refunding such tax
to the purchaser. | 2 | | If experience indicates such action to be practicable, the | 3 | | Department
may prescribe and furnish a combination or joint | 4 | | return which will
enable servicemen, who are required to file | 5 | | returns
hereunder and also under the Retailers' Occupation Tax | 6 | | Act, the Use
Tax Act or the Service Use Tax Act, to furnish all | 7 | | the return
information required by all said Acts on the one | 8 | | form. | 9 | | Where the serviceman has more than one business
registered | 10 | | with the Department under separate registrations hereunder,
| 11 | | such serviceman shall file separate returns for each
registered | 12 | | business. | 13 | | Beginning July 1, 2014, each month the Department shall pay | 14 | | into the Public University Capital Projects Fund 100% of the | 15 | | net revenue realized for the preceding month from the | 16 | | additional 1% tax imposed on sales occurring on the campus of a | 17 | | public university. | 18 | | Beginning January 1, 1990, each month the Department shall | 19 | | pay into
the Local Government Tax Fund the revenue realized for | 20 | | the
preceding month from the 1% tax on sales of food for human | 21 | | consumption
which is to be consumed off the premises where it | 22 | | is sold (other than
alcoholic beverages, soft drinks and food | 23 | | which has been prepared for
immediate consumption) and | 24 | | prescription and nonprescription medicines,
drugs, medical | 25 | | appliances and insulin, urine testing materials, syringes
and | 26 | | needles used by diabetics. |
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| 1 | | Beginning January 1, 1990, each month the Department shall | 2 | | pay into
the County and Mass Transit District Fund 4% of the | 3 | | revenue realized
for the preceding month from the 6.25% general | 4 | | rate. | 5 | | Beginning August 1, 2000, each
month the Department shall | 6 | | pay into the
County and Mass Transit District Fund 20% of the | 7 | | net revenue realized for the
preceding month from the 1.25% | 8 | | rate on the selling price of motor fuel and
gasohol. | 9 | | Beginning January 1, 1990, each month the Department shall | 10 | | pay into
the Local Government Tax Fund 16% of the revenue | 11 | | realized for the
preceding month from the 6.25% general rate on | 12 | | transfers of
tangible personal property. | 13 | | Beginning August 1, 2000, each
month the Department shall | 14 | | pay into the
Local Government Tax Fund 80% of the net revenue | 15 | | realized for the preceding
month from the 1.25% rate on the | 16 | | selling price of motor fuel and gasohol. | 17 | | Beginning October 1, 2009, each month the Department shall | 18 | | pay into the Capital Projects Fund an amount that is equal to | 19 | | an amount estimated by the Department to represent 80% of the | 20 | | net revenue realized for the preceding month from the sale of | 21 | | candy, grooming and hygiene products, and soft drinks that had | 22 | | been taxed at a rate of 1% prior to September 1, 2009 but that | 23 | | are is now taxed at 6.25%. | 24 | | Beginning July 1, 2013, each month the Department shall pay | 25 | | into the Underground Storage Tank Fund from the proceeds | 26 | | collected under this Act, the Use Tax Act, the Service Use Tax |
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| 1 | | Act, and the Retailers' Occupation Tax Act an amount equal to | 2 | | the average monthly deficit in the Underground Storage Tank | 3 | | Fund during the prior year, as certified annually by the | 4 | | Illinois Environmental Protection Agency, but the total | 5 | | payment into the Underground Storage Tank Fund under this Act, | 6 | | the Use Tax Act, the Service Use Tax Act, and the Retailers' | 7 | | Occupation Tax Act shall not exceed $18,000,000 in any State | 8 | | fiscal year. As used in this paragraph, the "average monthly | 9 | | deficit" shall be equal to the difference between the average | 10 | | monthly claims for payment by the fund and the average monthly | 11 | | revenues deposited into the fund, excluding payments made | 12 | | pursuant to this paragraph. | 13 | | Of the remainder of the moneys received by the Department | 14 | | pursuant to
this Act, (a) 1.75% thereof shall be paid into the | 15 | | Build Illinois Fund and
(b) prior to July 1, 1989, 2.2% and on | 16 | | and after July 1, 1989, 3.8% thereof
shall be paid into the | 17 | | Build Illinois Fund; provided, however, that if in
any fiscal | 18 | | year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
| 19 | | may be, of the moneys received by the Department and required | 20 | | to be paid
into the Build Illinois Fund pursuant to Section 3 | 21 | | of the Retailers'
Occupation Tax Act, Section 9 of the Use Tax | 22 | | Act, Section 9 of the Service
Use Tax Act, and Section 9 of the | 23 | | Service Occupation Tax Act, such Acts
being hereinafter called | 24 | | the "Tax Acts" and such aggregate of 2.2% or 3.8%,
as the case | 25 | | may be, of moneys being hereinafter called the "Tax Act
| 26 | | Amount", and (2) the amount transferred to the Build Illinois |
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| 1 | | Fund from the
State and Local Sales Tax Reform Fund shall be | 2 | | less than the Annual
Specified Amount (as defined in Section 3 | 3 | | of the Retailers' Occupation Tax
Act), an amount equal to the | 4 | | difference shall be immediately paid into the
Build Illinois | 5 | | Fund from other moneys received by the Department pursuant
to | 6 | | the Tax Acts; and further provided, that if on the last | 7 | | business day of
any month the sum of (1) the Tax Act Amount | 8 | | required to be deposited into
the Build Illinois Account in the | 9 | | Build Illinois Fund during such month and
(2) the amount | 10 | | transferred during such month to the Build Illinois Fund
from | 11 | | the State and Local Sales Tax Reform Fund shall have been less | 12 | | than
1/12 of the Annual Specified Amount, an amount equal to | 13 | | the difference
shall be immediately paid into the Build | 14 | | Illinois Fund from other moneys
received by the Department | 15 | | pursuant to the Tax Acts; and, further provided,
that in no | 16 | | event shall the payments required under the preceding proviso
| 17 | | result in aggregate payments into the Build Illinois Fund | 18 | | pursuant to this
clause (b) for any fiscal year in excess of | 19 | | the greater of (i) the Tax Act
Amount or (ii) the Annual | 20 | | Specified Amount for such fiscal year; and,
further provided, | 21 | | that the amounts payable into the Build Illinois Fund
under | 22 | | this clause (b) shall be payable only until such time as the
| 23 | | aggregate amount on deposit under each trust indenture securing | 24 | | Bonds
issued and outstanding pursuant to the Build Illinois | 25 | | Bond Act is
sufficient, taking into account any future | 26 | | investment income, to fully
provide, in accordance with such |
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| 1 | | indenture, for the defeasance of or the
payment of the | 2 | | principal of, premium, if any, and interest on the Bonds
| 3 | | secured by such indenture and on any Bonds expected to be | 4 | | issued thereafter
and all fees and costs payable with respect | 5 | | thereto, all as certified by
the Director of the
Bureau of the | 6 | | Budget (now Governor's Office of Management and Budget). If
on | 7 | | the last business day of
any month in which Bonds are | 8 | | outstanding pursuant to the Build Illinois
Bond Act, the | 9 | | aggregate of the moneys deposited
in the Build Illinois Bond | 10 | | Account in the Build Illinois Fund in such month
shall be less | 11 | | than the amount required to be transferred in such month from
| 12 | | the Build Illinois Bond Account to the Build Illinois Bond | 13 | | Retirement and
Interest Fund pursuant to Section 13 of the | 14 | | Build Illinois Bond Act, an
amount equal to such deficiency | 15 | | shall be immediately paid
from other moneys received by the | 16 | | Department pursuant to the Tax Acts
to the Build Illinois Fund; | 17 | | provided, however, that any amounts paid to the
Build Illinois | 18 | | Fund in any fiscal year pursuant to this sentence shall be
| 19 | | deemed to constitute payments pursuant to clause (b) of the | 20 | | preceding
sentence and shall reduce the amount otherwise | 21 | | payable for such fiscal year
pursuant to clause (b) of the | 22 | | preceding sentence. The moneys received by
the Department | 23 | | pursuant to this Act and required to be deposited into the
| 24 | | Build Illinois Fund are subject to the pledge, claim and charge | 25 | | set forth
in Section 12 of the Build Illinois Bond Act. | 26 | | Subject to payment of amounts into the Build Illinois Fund |
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| 1 | | as provided in
the preceding paragraph or in any amendment | 2 | | thereto hereafter enacted, the
following specified monthly | 3 | | installment of the amount requested in the
certificate of the | 4 | | Chairman of the Metropolitan Pier and Exposition
Authority | 5 | | provided under Section 8.25f of the State Finance Act, but not | 6 | | in
excess of the sums designated as "Total Deposit", shall be | 7 | | deposited in the
aggregate from collections under Section 9 of | 8 | | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | 9 | | 9 of the Service Occupation Tax Act, and
Section 3 of the | 10 | | Retailers' Occupation Tax Act into the McCormick Place
| 11 | | Expansion Project Fund in the specified fiscal years. | |
12 | | Fiscal Year | | Total Deposit | |
13 | | 1993 | | $0 | |
14 | | 1994 | | 53,000,000 | |
15 | | 1995 | | 58,000,000 | |
16 | | 1996 | | 61,000,000 | |
17 | | 1997 | | 64,000,000 | |
18 | | 1998 | | 68,000,000 | |
19 | | 1999 | | 71,000,000 | |
20 | | 2000 | | 75,000,000 | |
21 | | 2001 | | 80,000,000 | |
22 | | 2002 | | 93,000,000 | |
23 | | 2003 | | 99,000,000 | |
24 | | 2004 | | 103,000,000 | |
25 | | 2005 | | 108,000,000 | |
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| 1 | | 2006 | | 113,000,000 | |
2 | | 2007 | | 119,000,000 | |
3 | | 2008 | | 126,000,000 | |
4 | | 2009 | | 132,000,000 | |
5 | | 2010 | | 139,000,000 | |
6 | | 2011 | | 146,000,000 | |
7 | | 2012 | | 153,000,000 | |
8 | | 2013 | | 161,000,000 | |
9 | | 2014 | | 170,000,000 | |
10 | | 2015 | | 179,000,000 | |
11 | | 2016 | | 189,000,000 | |
12 | | 2017 | | 199,000,000 | |
13 | | 2018 | | 210,000,000 | |
14 | | 2019 | | 221,000,000 | |
15 | | 2020 | | 233,000,000 | |
16 | | 2021 | | 246,000,000 | |
17 | | 2022 | | 260,000,000 | |
18 | | 2023 | | 275,000,000 | |
19 | | 2024 | | 275,000,000 | |
20 | | 2025 | | 275,000,000 | |
21 | | 2026 | | 279,000,000 | |
22 | | 2027 | | 292,000,000 | |
23 | | 2028 | | 307,000,000 | |
24 | | 2029 | | 322,000,000 | |
25 | | 2030 | | 338,000,000 | |
26 | | 2031 | | 350,000,000 | |
|
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| 1 | | 2032 | | 350,000,000 | |
2 | | and | | |
|
3 | | each fiscal year | | |
|
4 | | thereafter that bonds | | |
|
5 | | are outstanding under | | |
|
6 | | Section 13.2 of the | | |
|
7 | | Metropolitan Pier and | | |
|
8 | | Exposition Authority Act, | | |
|
9 | | but not after fiscal year 2060. | | |
| 10 | | Beginning July 20, 1993 and in each month of each fiscal | 11 | | year thereafter,
one-eighth of the amount requested in the | 12 | | certificate of the Chairman of
the Metropolitan Pier and | 13 | | Exposition Authority for that fiscal year, less
the amount | 14 | | deposited into the McCormick Place Expansion Project Fund by | 15 | | the
State Treasurer in the respective month under subsection | 16 | | (g) of Section 13
of the Metropolitan Pier and Exposition | 17 | | Authority Act, plus cumulative
deficiencies in the deposits | 18 | | required under this Section for previous
months and years, | 19 | | shall be deposited into the McCormick Place Expansion
Project | 20 | | Fund, until the full amount requested for the fiscal year, but | 21 | | not
in excess of the amount specified above as "Total Deposit", | 22 | | has been deposited. | 23 | | Subject to payment of amounts into the Build Illinois Fund | 24 | | and the
McCormick
Place Expansion Project Fund
pursuant to the | 25 | | preceding paragraphs or in any amendments thereto hereafter
| 26 | | enacted, beginning July 1, 1993 and ending on September 30, |
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| 1 | | 2013, the Department shall each month pay into the
Illinois Tax | 2 | | Increment Fund 0.27% of 80% of the net revenue realized for the
| 3 | | preceding month from the 6.25% general rate on the selling | 4 | | price of tangible
personal property. | 5 | | Subject to payment of amounts into the Build Illinois Fund | 6 | | and the
McCormick Place Expansion Project Fund pursuant to the | 7 | | preceding paragraphs or in any
amendments thereto hereafter | 8 | | enacted, beginning with the receipt of the first
report of | 9 | | taxes paid by an eligible business and continuing for a 25-year
| 10 | | period, the Department shall each month pay into the Energy | 11 | | Infrastructure
Fund 80% of the net revenue realized from the | 12 | | 6.25% general rate on the
selling price of Illinois-mined coal | 13 | | that was sold to an eligible business.
For purposes of this | 14 | | paragraph, the term "eligible business" means a new
electric | 15 | | generating facility certified pursuant to Section 605-332 of | 16 | | the
Department of Commerce and
Economic Opportunity Law of the | 17 | | Civil Administrative
Code of Illinois. | 18 | | Of the remainder of the moneys received by the Department | 19 | | pursuant to this
Act, 75% shall be paid into the General | 20 | | Revenue Fund of the State Treasury and 25% shall be reserved in | 21 | | a special account and used only for the transfer to the Common | 22 | | School Fund as part of the monthly transfer from the General | 23 | | Revenue Fund in accordance with Section 8a of the State Finance | 24 | | Act. | 25 | | The Department may, upon separate written notice to a | 26 | | taxpayer,
require the taxpayer to prepare and file with the |
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| 1 | | Department on a form
prescribed by the Department within not | 2 | | less than 60 days after receipt
of the notice an annual | 3 | | information return for the tax year specified in
the notice. | 4 | | Such annual return to the Department shall include a
statement | 5 | | of gross receipts as shown by the taxpayer's last Federal | 6 | | income
tax return. If the total receipts of the business as | 7 | | reported in the
Federal income tax return do not agree with the | 8 | | gross receipts reported to
the Department of Revenue for the | 9 | | same period, the taxpayer shall attach
to his annual return a | 10 | | schedule showing a reconciliation of the 2
amounts and the | 11 | | reasons for the difference. The taxpayer's annual
return to the | 12 | | Department shall also disclose the cost of goods sold by
the | 13 | | taxpayer during the year covered by such return, opening and | 14 | | closing
inventories of such goods for such year, cost of goods | 15 | | used from stock
or taken from stock and given away by the | 16 | | taxpayer during such year, pay
roll information of the | 17 | | taxpayer's business during such year and any
additional | 18 | | reasonable information which the Department deems would be
| 19 | | helpful in determining the accuracy of the monthly, quarterly | 20 | | or annual
returns filed by such taxpayer as hereinbefore | 21 | | provided for in this
Section. | 22 | | If the annual information return required by this Section | 23 | | is not
filed when and as required, the taxpayer shall be liable | 24 | | as follows: | 25 | | (i) Until January 1, 1994, the taxpayer shall be liable
| 26 | | for a penalty equal to 1/6 of 1% of the tax due from such |
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| 1 | | taxpayer
under this Act during the period to be covered by | 2 | | the annual return
for each month or fraction of a month | 3 | | until such return is filed as
required, the penalty to be | 4 | | assessed and collected in the same manner
as any other | 5 | | penalty provided for in this Act. | 6 | | (ii) On and after January 1, 1994, the taxpayer shall | 7 | | be liable for a
penalty as described in Section 3-4 of the | 8 | | Uniform Penalty and Interest Act. | 9 | | The chief executive officer, proprietor, owner or highest | 10 | | ranking
manager shall sign the annual return to certify the | 11 | | accuracy of the
information contained therein. Any person who | 12 | | willfully signs the
annual return containing false or | 13 | | inaccurate information shall be guilty
of perjury and punished | 14 | | accordingly. The annual return form prescribed
by the | 15 | | Department shall include a warning that the person signing the
| 16 | | return may be liable for perjury. | 17 | | The foregoing portion of this Section concerning the filing | 18 | | of an
annual information return shall not apply to a serviceman | 19 | | who is not
required to file an income tax return with the | 20 | | United States Government. | 21 | | As soon as possible after the first day of each month, upon | 22 | | certification
of the Department of Revenue, the Comptroller | 23 | | shall order transferred and
the Treasurer shall transfer from | 24 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | 25 | | equal to 1.7% of 80% of the net revenue realized
under this Act | 26 | | for the second preceding month.
Beginning April 1, 2000, this |
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| 1 | | transfer is no longer required
and shall not be made. | 2 | | Net revenue realized for a month shall be the revenue | 3 | | collected by the State
pursuant to this Act, less the amount | 4 | | paid out during that month as
refunds to taxpayers for | 5 | | overpayment of liability. | 6 | | For greater simplicity of administration, it shall be | 7 | | permissible for
manufacturers, importers and wholesalers whose | 8 | | products are sold by numerous
servicemen in Illinois, and who | 9 | | wish to do so, to
assume the responsibility for accounting and | 10 | | paying to the Department
all tax accruing under this Act with | 11 | | respect to such sales, if the
servicemen who are affected do | 12 | | not make written objection to the
Department to this | 13 | | arrangement. | 14 | | (Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13; | 15 | | 98-298, eff. 8-9-13; 98-496, eff. 1-1-14; revised 9-9-13.) | 16 | | Section 15. The Retailers' Occupation Tax Act is amended by | 17 | | changing Sections 1, 2-10, and 3 as follows:
| 18 | | (35 ILCS 120/1) (from Ch. 120, par. 440)
| 19 | | Sec. 1. Definitions. "Sale at retail" means any transfer of | 20 | | the
ownership of or title to
tangible personal property to a | 21 | | purchaser, for the purpose of use or
consumption, and not for | 22 | | the purpose of resale in any form as tangible
personal property | 23 | | to the extent not first subjected to a use for which it
was | 24 | | purchased, for a valuable consideration: Provided that the |
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| 1 | | property
purchased is deemed to be purchased for the purpose of | 2 | | resale, despite
first being used, to the extent to which it is | 3 | | resold as an ingredient of
an intentionally produced product or | 4 | | byproduct of manufacturing. For this
purpose, slag produced as | 5 | | an incident to manufacturing pig iron or steel
and sold is | 6 | | considered to be an intentionally produced byproduct of
| 7 | | manufacturing. Transactions whereby the possession of the | 8 | | property is
transferred but the seller retains the title as | 9 | | security for payment of the
selling price shall be deemed to be | 10 | | sales.
| 11 | | "Sale at retail" shall be construed to include any transfer | 12 | | of the
ownership of or title to tangible personal property to a | 13 | | purchaser, for use
or consumption by any other person to whom | 14 | | such purchaser may transfer the
tangible personal property | 15 | | without a valuable consideration, and to include
any transfer, | 16 | | whether made for or without a valuable consideration, for
| 17 | | resale in any form as tangible personal property unless made in | 18 | | compliance
with Section 2c of this Act.
| 19 | | Sales of tangible personal property, which property, to the | 20 | | extent not
first subjected to a use for which it was purchased, | 21 | | as an ingredient or
constituent, goes into and forms a part of | 22 | | tangible personal property
subsequently the subject of a "Sale | 23 | | at retail", are not sales at retail as
defined in this Act: | 24 | | Provided that the property purchased is deemed to be
purchased | 25 | | for the purpose of resale, despite first being used, to the
| 26 | | extent to which it is resold as an ingredient of an |
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| 1 | | intentionally produced
product or byproduct of manufacturing.
| 2 | | "Sale at retail" shall be construed to include any Illinois | 3 | | florist's
sales transaction in which the purchase order is | 4 | | received in Illinois by a
florist and the sale is for use or | 5 | | consumption, but the Illinois florist
has a florist in another | 6 | | state deliver the property to the purchaser or the
purchaser's | 7 | | donee in such other state.
| 8 | | Nonreusable tangible personal property that is used by | 9 | | persons engaged in
the business of operating a restaurant, | 10 | | cafeteria, or drive-in is a sale for
resale when it is | 11 | | transferred to customers in the ordinary course of business
as | 12 | | part of the sale of food or beverages and is used to deliver, | 13 | | package, or
consume food or beverages, regardless of where | 14 | | consumption of the food or
beverages occurs. Examples of those | 15 | | items include, but are not limited to
nonreusable, paper and | 16 | | plastic cups, plates, baskets, boxes, sleeves, buckets
or other | 17 | | containers, utensils, straws, placemats, napkins, doggie bags, | 18 | | and
wrapping or packaging
materials that are transferred to | 19 | | customers as part of the sale of food or
beverages in the | 20 | | ordinary course of business.
| 21 | | The purchase, employment and transfer of such tangible | 22 | | personal property
as newsprint and ink for the primary purpose | 23 | | of conveying news (with or
without other information) is not a | 24 | | purchase, use or sale of tangible
personal property.
| 25 | | A person whose activities are organized and conducted | 26 | | primarily as a
not-for-profit service enterprise, and who |
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| 1 | | engages in selling tangible
personal property at retail | 2 | | (whether to the public or merely to members and
their guests) | 3 | | is engaged in the business of selling tangible personal
| 4 | | property at retail with respect to such transactions, excepting | 5 | | only a
person organized and operated exclusively for | 6 | | charitable, religious or
educational purposes either (1), to | 7 | | the extent of sales by such person to
its members, students, | 8 | | patients or inmates of tangible personal property to
be used | 9 | | primarily for the purposes of such person, or (2), to the | 10 | | extent of
sales by such person of tangible personal property | 11 | | which is not sold or
offered for sale by persons organized for | 12 | | profit. The selling of school
books and school supplies by | 13 | | schools at retail to students is not
"primarily for the | 14 | | purposes of" the school which does such selling. The
provisions | 15 | | of this paragraph shall not apply to nor subject to taxation
| 16 | | occasional dinners, socials or similar activities of a person | 17 | | organized and
operated exclusively for charitable, religious | 18 | | or educational purposes,
whether or not such activities are | 19 | | open to the public.
| 20 | | A person who is the recipient of a grant or contract under | 21 | | Title VII of
the Older Americans Act of 1965 (P.L. 92-258) and | 22 | | serves meals to
participants in the federal Nutrition Program | 23 | | for the Elderly in return for
contributions established in | 24 | | amount by the individual participant pursuant
to a schedule of | 25 | | suggested fees as provided for in the federal Act is not
| 26 | | engaged in the business of selling tangible personal property |
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| 1 | | at retail
with respect to such transactions.
| 2 | | "Purchaser" means anyone who, through a sale at retail, | 3 | | acquires the
ownership of or title to tangible personal | 4 | | property for a valuable
consideration.
| 5 | | "Reseller of motor fuel" means any person engaged in the | 6 | | business of selling
or delivering or transferring title of | 7 | | motor fuel to another person
other than for use or consumption.
| 8 | | No person shall act as a reseller of motor fuel within this | 9 | | State without
first being registered as a reseller pursuant to | 10 | | Section 2c or a retailer
pursuant to Section 2a.
| 11 | | "Selling price" or the "amount of sale" means the | 12 | | consideration for a
sale valued in money whether received in | 13 | | money or otherwise, including
cash, credits, property, other | 14 | | than as hereinafter provided, and services,
but not including | 15 | | the value of or credit given for traded-in tangible
personal | 16 | | property where the item that is traded-in is of like kind and
| 17 | | character as that which is being sold, and shall be determined | 18 | | without any
deduction on account of the cost of the property | 19 | | sold, the cost of
materials used, labor or service cost or any | 20 | | other expense whatsoever, but
does not include charges that are | 21 | | added to prices by sellers on account of
the seller's tax | 22 | | liability under this Act, or on account of the seller's
duty to | 23 | | collect, from the purchaser, the tax that is imposed by the Use | 24 | | Tax
Act, or, except as otherwise provided with respect to any | 25 | | cigarette tax imposed by a home rule unit, on account of the | 26 | | seller's tax liability under any local occupation tax |
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| 1 | | administered by the Department, or, except as otherwise | 2 | | provided with respect to any cigarette tax imposed by a home | 3 | | rule unit on account of the seller's duty to collect, from the | 4 | | purchasers, the tax that is imposed under any local use tax | 5 | | administered by the Department.
Effective December 1, 1985, | 6 | | "selling price" shall include charges that
are added to prices | 7 | | by sellers on account of the seller's
tax liability under the | 8 | | Cigarette Tax Act, on account of the sellers'
duty to collect, | 9 | | from the purchaser, the tax imposed under the Cigarette
Use Tax | 10 | | Act, and on account of the seller's duty to collect, from the
| 11 | | purchaser, any cigarette tax imposed by a home rule unit.
| 12 | | The phrase "like kind and character" shall be liberally | 13 | | construed
(including but not limited to any form of motor | 14 | | vehicle for any form of
motor vehicle, or any kind of farm or | 15 | | agricultural implement for any other
kind of farm or | 16 | | agricultural implement), while not including a kind of item
| 17 | | which, if sold at retail by that retailer, would be exempt from | 18 | | retailers'
occupation tax and use tax as an isolated or | 19 | | occasional sale.
| 20 | | "Gross receipts" from the sales of tangible personal | 21 | | property at retail
means the total selling price or the amount | 22 | | of such sales, as hereinbefore
defined. In the case of charge | 23 | | and time sales, the amount thereof shall be
included only as | 24 | | and when payments are received by the seller.
Receipts or other | 25 | | consideration derived by a seller from
the sale, transfer or | 26 | | assignment of accounts receivable to a wholly owned
subsidiary |
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| 1 | | will not be deemed payments prior to the time the purchaser
| 2 | | makes payment on such accounts.
| 3 | | "Department" means the Department of Revenue.
| 4 | | "Person" means any natural individual, firm, partnership, | 5 | | association,
joint stock company, joint adventure, public or | 6 | | private corporation, limited
liability company, or a receiver, | 7 | | executor, trustee, guardian or other
representative appointed | 8 | | by order of any court.
| 9 | | The isolated or occasional sale of tangible personal | 10 | | property at retail
by a person who does not hold himself out as | 11 | | being engaged (or who does not
habitually engage) in selling | 12 | | such tangible personal property at retail, or
a sale through a | 13 | | bulk vending machine, does not constitute engaging in a
| 14 | | business of selling such tangible personal property at retail | 15 | | within the
meaning of this Act; provided that any person who is | 16 | | engaged in a business
which is not subject to the tax imposed | 17 | | by this Act because of involving
the sale of or a contract to | 18 | | sell real estate or a construction contract to
improve real | 19 | | estate or a construction contract to engineer, install, and
| 20 | | maintain an integrated system of products, but who, in the | 21 | | course of
conducting such business,
transfers tangible | 22 | | personal property to users or consumers in the finished
form in | 23 | | which it was purchased, and which does not become real estate | 24 | | or was
not engineered and installed, under any provision of a | 25 | | construction contract or
real estate sale or real estate sales | 26 | | agreement entered into with some other
person arising out of or |
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| 1 | | because of such nontaxable business, is engaged in the
business | 2 | | of selling tangible personal property at retail to the extent | 3 | | of the
value of the tangible personal property so transferred. | 4 | | If, in such a
transaction, a separate charge is made for the | 5 | | tangible personal property so
transferred, the value of such | 6 | | property, for the purpose of this Act, shall be
the amount so | 7 | | separately charged, but not less than the cost of such property
| 8 | | to the transferor; if no separate charge is made, the value of | 9 | | such property,
for the purposes of this Act, is the cost to the | 10 | | transferor of such tangible
personal property. Construction | 11 | | contracts for the improvement of real estate
consisting of | 12 | | engineering, installation, and maintenance of voice, data, | 13 | | video,
security, and all telecommunication systems do not | 14 | | constitute engaging in a
business of selling tangible personal | 15 | | property at retail within the meaning of
this Act if they are | 16 | | sold at one specified contract price.
| 17 | | A person who holds himself or herself out as being engaged | 18 | | (or who habitually
engages) in selling tangible personal | 19 | | property at retail is a person
engaged in the business of | 20 | | selling tangible personal property at retail
hereunder with | 21 | | respect to such sales (and not primarily in a service
| 22 | | occupation) notwithstanding the fact that such person designs | 23 | | and produces
such tangible personal property on special order | 24 | | for the purchaser and in
such a way as to render the property | 25 | | of value only to such purchaser, if
such tangible personal | 26 | | property so produced on special order serves
substantially the |
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| 1 | | same function as stock or standard items of tangible
personal | 2 | | property that are sold at retail.
| 3 | | Persons who engage in the business of transferring tangible | 4 | | personal
property upon the redemption of trading stamps are | 5 | | engaged in the business
of selling such property at retail and | 6 | | shall be liable for and shall pay
the tax imposed by this Act | 7 | | on the basis of the retail value of the
property transferred | 8 | | upon redemption of such stamps.
| 9 | | "Bulk vending machine" means a vending machine,
containing | 10 | | unsorted confections, nuts, toys, or other items designed
| 11 | | primarily to be used or played with by children
which, when a | 12 | | coin or coins of a denomination not larger than $0.50 are
| 13 | | inserted, are dispensed in equal portions, at random and
| 14 | | without selection by the customer.
| 15 | | "Public university" means Chicago State University, | 16 | | Eastern Illinois University, Governors State
University, | 17 | | Illinois State University, Northeastern Illinois University,
| 18 | | Northern Illinois University, Southern Illinois University, | 19 | | Western Illinois
University, the University of Illinois, and | 20 | | any other public university
established or authorized by the | 21 | | General Assembly. | 22 | | (Source: P.A. 95-723, eff. 6-23-08.)
| 23 | | (35 ILCS 120/2-10)
| 24 | | Sec. 2-10. Rate of tax. Unless otherwise provided in this | 25 | | Section,
the tax imposed by this Act is at the rate of 6.25% of |
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| 1 | | gross receipts
from sales of tangible personal property made in | 2 | | the course of business.
| 3 | | Beginning on July 1, 2014, in addition to any other tax, a | 4 | | tax is imposed at the rate of 1% of the gross receipts from | 5 | | sales of tangible
personal property sold by a retailer on the | 6 | | campus of a public university. | 7 | | Beginning on July 1, 2000 and through December 31, 2000, | 8 | | with respect to
motor fuel, as defined in Section 1.1 of the | 9 | | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | 10 | | the Use Tax Act, the tax is
imposed at the rate of 1.25%.
| 11 | | Beginning on August 6, 2010 through August 15, 2010, with | 12 | | respect to sales tax holiday items as defined in Section 2-8 of | 13 | | this Act, the
tax is imposed at the rate of 1.25%. | 14 | | Within 14 days after the effective date of this amendatory | 15 | | Act of the 91st
General Assembly, each retailer of motor fuel | 16 | | and gasohol shall cause the
following notice to be posted in a | 17 | | prominently visible place on each retail
dispensing device that | 18 | | is used to dispense motor
fuel or gasohol in the State of | 19 | | Illinois: "As of July 1, 2000, the State of
Illinois has | 20 | | eliminated the State's share of sales tax on motor fuel and
| 21 | | gasohol through December 31, 2000. The price on this pump | 22 | | should reflect the
elimination of the tax." The notice shall be | 23 | | printed in bold print on a sign
that is no smaller than 4 | 24 | | inches by 8 inches. The sign shall be clearly
visible to | 25 | | customers. Any retailer who fails to post or maintain a | 26 | | required
sign through December 31, 2000 is guilty of a petty |
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| 1 | | offense for which the fine
shall be $500 per day per each | 2 | | retail premises where a violation occurs.
| 3 | | With respect to gasohol, as defined in the Use Tax Act, the | 4 | | tax imposed
by this Act applies to (i) 70% of the proceeds of | 5 | | sales made on or after
January 1, 1990, and before July 1, | 6 | | 2003, (ii) 80% of the proceeds of
sales made on or after July | 7 | | 1, 2003 and on or before December 31,
2018, and (iii) 100% of | 8 | | the proceeds of sales
made thereafter.
If, at any time, | 9 | | however, the tax under this Act on sales of gasohol, as
defined | 10 | | in
the Use Tax Act, is imposed at the rate of 1.25%, then the
| 11 | | tax imposed by this Act applies to 100% of the proceeds of | 12 | | sales of gasohol
made during that time.
| 13 | | With respect to majority blended ethanol fuel, as defined | 14 | | in the Use Tax Act,
the
tax
imposed by this Act does not apply | 15 | | to the proceeds of sales made on or after
July 1, 2003 and on or | 16 | | before December 31, 2018 but applies to 100% of the
proceeds of | 17 | | sales made thereafter.
| 18 | | With respect to biodiesel blends, as defined in the Use Tax | 19 | | Act, with no less
than 1% and no
more than 10% biodiesel, the | 20 | | tax imposed by this Act
applies to (i) 80% of the proceeds of | 21 | | sales made on or after July 1, 2003
and on or before December | 22 | | 31, 2018 and (ii) 100% of the
proceeds of sales made | 23 | | thereafter.
If, at any time, however, the tax under this Act on | 24 | | sales of biodiesel blends,
as
defined in the Use Tax Act, with | 25 | | no less than 1% and no more than 10% biodiesel
is imposed at | 26 | | the rate of 1.25%, then the
tax imposed by this Act applies to |
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| 1 | | 100% of the proceeds of sales of biodiesel
blends with no less | 2 | | than 1% and no more than 10% biodiesel
made
during that time.
| 3 | | With respect to 100% biodiesel, as defined in the Use Tax | 4 | | Act, and biodiesel
blends, as defined in the Use Tax Act, with
| 5 | | more than 10% but no more than 99% biodiesel, the tax imposed | 6 | | by this Act
does not apply to the proceeds of sales made on or | 7 | | after July 1, 2003
and on or before December 31, 2018 but | 8 | | applies to 100% of the
proceeds of sales made thereafter.
| 9 | | With respect to food for human consumption that is to be | 10 | | consumed off the
premises where it is sold (other than | 11 | | alcoholic beverages, soft drinks, and
food that has been | 12 | | prepared for immediate consumption) and prescription and
| 13 | | nonprescription medicines, drugs, medical appliances, | 14 | | modifications to a motor
vehicle for the purpose of rendering | 15 | | it usable by a disabled person, and
insulin, urine testing | 16 | | materials, syringes, and needles used by diabetics, for
human | 17 | | use, the tax is imposed at the rate of 1%. For the purposes of | 18 | | this
Section, until September 1, 2009: the term "soft drinks" | 19 | | means any complete, finished, ready-to-use,
non-alcoholic | 20 | | drink, whether carbonated or not, including but not limited to
| 21 | | soda water, cola, fruit juice, vegetable juice, carbonated | 22 | | water, and all other
preparations commonly known as soft drinks | 23 | | of whatever kind or description that
are contained in any | 24 | | closed or sealed bottle, can, carton, or container,
regardless | 25 | | of size; but "soft drinks" does not include coffee, tea, | 26 | | non-carbonated
water, infant formula, milk or milk products as |
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| 1 | | defined in the Grade A
Pasteurized Milk and Milk Products Act, | 2 | | or drinks containing 50% or more
natural fruit or vegetable | 3 | | juice.
| 4 | | Notwithstanding any other provisions of this
Act, | 5 | | beginning September 1, 2009, "soft drinks" means non-alcoholic | 6 | | beverages that contain natural or artificial sweeteners. "Soft | 7 | | drinks" do not include beverages that contain milk or milk | 8 | | products, soy, rice or similar milk substitutes, or greater | 9 | | than 50% of vegetable or fruit juice by volume. | 10 | | Until August 1, 2009, and notwithstanding any other | 11 | | provisions of this
Act, "food for human consumption that is to | 12 | | be consumed off the premises where
it is sold" includes all | 13 | | food sold through a vending machine, except soft
drinks and | 14 | | food products that are dispensed hot from a vending machine,
| 15 | | regardless of the location of the vending machine. Beginning | 16 | | August 1, 2009, and notwithstanding any other provisions of | 17 | | this Act, "food for human consumption that is to be consumed | 18 | | off the premises where it is sold" includes all food sold | 19 | | through a vending machine, except soft drinks, candy, and food | 20 | | products that are dispensed hot from a vending machine, | 21 | | regardless of the location of the vending machine.
| 22 | | Notwithstanding any other provisions of this
Act, | 23 | | beginning September 1, 2009, "food for human consumption that | 24 | | is to be consumed off the premises where
it is sold" does not | 25 | | include candy. For purposes of this Section, "candy" means a | 26 | | preparation of sugar, honey, or other natural or artificial |
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| 1 | | sweeteners in combination with chocolate, fruits, nuts or other | 2 | | ingredients or flavorings in the form of bars, drops, or | 3 | | pieces. "Candy" does not include any preparation that contains | 4 | | flour or requires refrigeration. | 5 | | Notwithstanding any other provisions of this
Act, | 6 | | beginning September 1, 2009, "nonprescription medicines and | 7 | | drugs" does not include grooming and hygiene products. For | 8 | | purposes of this Section, "grooming and hygiene products" | 9 | | includes, but is not limited to, soaps and cleaning solutions, | 10 | | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | 11 | | lotions and screens, unless those products are available by | 12 | | prescription only, regardless of whether the products meet the | 13 | | definition of "over-the-counter-drugs". For the purposes of | 14 | | this paragraph, "over-the-counter-drug" means a drug for human | 15 | | use that contains a label that identifies the product as a drug | 16 | | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | 17 | | label includes: | 18 | | (A) A "Drug Facts" panel; or | 19 | | (B) A statement of the "active ingredient(s)" with a | 20 | | list of those ingredients contained in the compound, | 21 | | substance or preparation.
| 22 | | Beginning on the effective date of this amendatory Act of | 23 | | the 98th General Assembly, "prescription and nonprescription | 24 | | medicines and drugs" includes medical cannabis purchased from a | 25 | | registered dispensing organization under the Compassionate Use | 26 | | of Medical Cannabis Pilot Program Act. |
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| 1 | | (Source: P.A. 97-636, eff. 6-1-12; 98-122, eff. 1-1-14.)
| 2 | | (35 ILCS 120/3) (from Ch. 120, par. 442)
| 3 | | Sec. 3. Except as provided in this Section, on or before | 4 | | the twentieth
day of each calendar month, every person engaged | 5 | | in the business of
selling tangible personal property at retail | 6 | | in this State during the
preceding calendar month shall file a | 7 | | return with the Department, stating: | 8 | | 1. The name of the seller; | 9 | | 2. His residence address and the address of his | 10 | | principal place of
business and the address of the | 11 | | principal place of business (if that is
a different | 12 | | address) from which he engages in the business of selling
| 13 | | tangible personal property at retail in this State; | 14 | | 3. Total amount of receipts received by him during the | 15 | | preceding
calendar month or quarter, as the case may be, | 16 | | from sales of tangible
personal property, and from services | 17 | | furnished, by him during such
preceding calendar month or | 18 | | quarter; | 19 | | 4. Total amount received by him during the preceding | 20 | | calendar month or
quarter on charge and time sales of | 21 | | tangible personal property, and from
services furnished, | 22 | | by him prior to the month or quarter for which the return
| 23 | | is filed; | 24 | | 4-5. Total amount of receipts received by him during | 25 | | the preceding
calendar month or quarter, as the case may |
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| 1 | | be, from sales of tangible
personal property occurring on | 2 | | the campus of a public university; | 3 | | 5. Deductions allowed by law; | 4 | | 6. Gross receipts which were received by him during the | 5 | | preceding
calendar month or quarter and upon the basis of | 6 | | which the tax is imposed; | 7 | | 7. The amount of credit provided in Section 2d of this | 8 | | Act; | 9 | | 8. The amount of tax due; | 10 | | 9. The signature of the taxpayer; and | 11 | | 10. Such other reasonable information as the | 12 | | Department may require. | 13 | | If a taxpayer fails to sign a return within 30 days after | 14 | | the proper notice
and demand for signature by the Department, | 15 | | the return shall be considered
valid and any amount shown to be | 16 | | due on the return shall be deemed assessed. | 17 | | Each return shall be accompanied by the statement of | 18 | | prepaid tax issued
pursuant to Section 2e for which credit is | 19 | | claimed. | 20 | | Prior to October 1, 2003, and on and after September 1, | 21 | | 2004 a retailer may accept a Manufacturer's Purchase
Credit
| 22 | | certification from a purchaser in satisfaction of Use Tax
as | 23 | | provided in Section 3-85 of the Use Tax Act if the purchaser | 24 | | provides the
appropriate documentation as required by Section | 25 | | 3-85
of the Use Tax Act. A Manufacturer's Purchase Credit
| 26 | | certification, accepted by a retailer prior to October 1, 2003 |
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| 1 | | and on and after September 1, 2004 as provided
in
Section 3-85 | 2 | | of the Use Tax Act, may be used by that retailer to
satisfy | 3 | | Retailers' Occupation Tax liability in the amount claimed in
| 4 | | the certification, not to exceed 6.25% of the receipts
subject | 5 | | to tax from a qualifying purchase. A Manufacturer's Purchase | 6 | | Credit
reported on any original or amended return
filed under
| 7 | | this Act after October 20, 2003 for reporting periods prior to | 8 | | September 1, 2004 shall be disallowed. Manufacturer's | 9 | | Purchaser Credit reported on annual returns due on or after | 10 | | January 1, 2005 will be disallowed for periods prior to | 11 | | September 1, 2004. No Manufacturer's
Purchase Credit may be | 12 | | used after September 30, 2003 through August 31, 2004 to
| 13 | | satisfy any
tax liability imposed under this Act, including any | 14 | | audit liability. | 15 | | The Department may require returns to be filed on a | 16 | | quarterly basis.
If so required, a return for each calendar | 17 | | quarter shall be filed on or
before the twentieth day of the | 18 | | calendar month following the end of such
calendar quarter. The | 19 | | taxpayer shall also file a return with the
Department for each | 20 | | of the first two months of each calendar quarter, on or
before | 21 | | the twentieth day of the following calendar month, stating: | 22 | | 1. The name of the seller; | 23 | | 2. The address of the principal place of business from | 24 | | which he engages
in the business of selling tangible | 25 | | personal property at retail in this State; | 26 | | 3. The total amount of taxable receipts received by him |
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| 1 | | during the
preceding calendar month from sales of tangible | 2 | | personal property by him
during such preceding calendar | 3 | | month, including receipts from charge and
time sales, but | 4 | | less all deductions allowed by law; | 5 | | 3-5. Total amount of receipts received by him during | 6 | | the preceding
calendar month from sales of tangible
| 7 | | personal property occurring on the campus of a public | 8 | | university; | 9 | | 4. The amount of credit provided in Section 2d of this | 10 | | Act; | 11 | | 5. The amount of tax due; and | 12 | | 6. Such other reasonable information as the Department | 13 | | may
require. | 14 | | Beginning on October 1, 2003, any person who is not a | 15 | | licensed
distributor, importing distributor, or manufacturer, | 16 | | as defined in the Liquor
Control Act of 1934, but is engaged in | 17 | | the business of
selling, at retail, alcoholic liquor
shall file | 18 | | a statement with the Department of Revenue, in a format
and at | 19 | | a time prescribed by the Department, showing the total amount | 20 | | paid for
alcoholic liquor purchased during the preceding month | 21 | | and such other
information as is reasonably required by the | 22 | | Department.
The Department may adopt rules to require
that this | 23 | | statement be filed in an electronic or telephonic format. Such | 24 | | rules
may provide for exceptions from the filing requirements | 25 | | of this paragraph. For
the
purposes of this
paragraph, the term | 26 | | "alcoholic liquor" shall have the meaning prescribed in the
|
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| 1 | | Liquor Control Act of 1934. | 2 | | Beginning on October 1, 2003, every distributor, importing | 3 | | distributor, and
manufacturer of alcoholic liquor as defined in | 4 | | the Liquor Control Act of 1934,
shall file a
statement with the | 5 | | Department of Revenue, no later than the 10th day of the
month | 6 | | for the
preceding month during which transactions occurred, by | 7 | | electronic means,
showing the
total amount of gross receipts | 8 | | from the sale of alcoholic liquor sold or
distributed during
| 9 | | the preceding month to purchasers; identifying the purchaser to | 10 | | whom it was
sold or
distributed; the purchaser's tax | 11 | | registration number; and such other
information
reasonably | 12 | | required by the Department. A distributor, importing | 13 | | distributor, or manufacturer of alcoholic liquor must | 14 | | personally deliver, mail, or provide by electronic means to | 15 | | each retailer listed on the monthly statement a report | 16 | | containing a cumulative total of that distributor's, importing | 17 | | distributor's, or manufacturer's total sales of alcoholic | 18 | | liquor to that retailer no later than the 10th day of the month | 19 | | for the preceding month during which the transaction occurred. | 20 | | The distributor, importing distributor, or manufacturer shall | 21 | | notify the retailer as to the method by which the distributor, | 22 | | importing distributor, or manufacturer will provide the sales | 23 | | information. If the retailer is unable to receive the sales | 24 | | information by electronic means, the distributor, importing | 25 | | distributor, or manufacturer shall furnish the sales | 26 | | information by personal delivery or by mail. For purposes of |
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| 1 | | this paragraph, the term "electronic means" includes, but is | 2 | | not limited to, the use of a secure Internet website, e-mail, | 3 | | or facsimile. | 4 | | If a total amount of less than $1 is payable, refundable or | 5 | | creditable,
such amount shall be disregarded if it is less than | 6 | | 50 cents and shall be
increased to $1 if it is 50 cents or more. | 7 | | Beginning October 1, 1993,
a taxpayer who has an average | 8 | | monthly tax liability of $150,000 or more shall
make all | 9 | | payments required by rules of the
Department by electronic | 10 | | funds transfer. Beginning October 1, 1994, a taxpayer
who has | 11 | | an average monthly tax liability of $100,000 or more shall make | 12 | | all
payments required by rules of the Department by electronic | 13 | | funds transfer.
Beginning October 1, 1995, a taxpayer who has | 14 | | an average monthly tax liability
of $50,000 or more shall make | 15 | | all
payments required by rules of the Department by electronic | 16 | | funds transfer.
Beginning October 1, 2000, a taxpayer who has | 17 | | an annual tax liability of
$200,000 or more shall make all | 18 | | payments required by rules of the Department by
electronic | 19 | | funds transfer. The term "annual tax liability" shall be the | 20 | | sum of
the taxpayer's liabilities under this Act, and under all | 21 | | other State and local
occupation and use tax laws administered | 22 | | by the Department, for the immediately
preceding calendar year.
| 23 | | The term "average monthly tax liability" shall be the sum of | 24 | | the
taxpayer's liabilities under this
Act, and under all other | 25 | | State and local occupation and use tax
laws administered by the | 26 | | Department, for the immediately preceding calendar
year |
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| 1 | | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | 2 | | a tax liability in the
amount set forth in subsection (b) of | 3 | | Section 2505-210 of the Department of
Revenue Law shall make | 4 | | all payments required by rules of the Department by
electronic | 5 | | funds transfer. | 6 | | Before August 1 of each year beginning in 1993, the | 7 | | Department shall
notify all taxpayers required to make payments | 8 | | by electronic funds
transfer. All taxpayers
required to make | 9 | | payments by electronic funds transfer shall make those
payments | 10 | | for
a minimum of one year beginning on October 1. | 11 | | Any taxpayer not required to make payments by electronic | 12 | | funds transfer may
make payments by electronic funds transfer | 13 | | with
the permission of the Department. | 14 | | All taxpayers required to make payment by electronic funds | 15 | | transfer and
any taxpayers authorized to voluntarily make | 16 | | payments by electronic funds
transfer shall make those payments | 17 | | in the manner authorized by the Department. | 18 | | The Department shall adopt such rules as are necessary to | 19 | | effectuate a
program of electronic funds transfer and the | 20 | | requirements of this Section. | 21 | | Any amount which is required to be shown or reported on any | 22 | | return or
other document under this Act shall, if such amount | 23 | | is not a whole-dollar
amount, be increased to the nearest | 24 | | whole-dollar amount in any case where
the fractional part of a | 25 | | dollar is 50 cents or more, and decreased to the
nearest | 26 | | whole-dollar amount where the fractional part of a dollar is |
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| 1 | | less
than 50 cents. | 2 | | If the retailer is otherwise required to file a monthly | 3 | | return and if the
retailer's average monthly tax liability to | 4 | | the Department does not exceed
$200, the Department may | 5 | | authorize his returns to be filed on a quarter
annual basis, | 6 | | with the return for January, February and March of a given
year | 7 | | being due by April 20 of such year; with the return for April, | 8 | | May and
June of a given year being due by July 20 of such year; | 9 | | with the return for
July, August and September of a given year | 10 | | being due by October 20 of such
year, and with the return for | 11 | | October, November and December of a given
year being due by | 12 | | January 20 of the following year. | 13 | | If the retailer is otherwise required to file a monthly or | 14 | | quarterly
return and if the retailer's average monthly tax | 15 | | liability with the
Department does not exceed $50, the | 16 | | Department may authorize his returns to
be filed on an annual | 17 | | basis, with the return for a given year being due by
January 20 | 18 | | of the following year. | 19 | | Such quarter annual and annual returns, as to form and | 20 | | substance,
shall be subject to the same requirements as monthly | 21 | | returns. | 22 | | Notwithstanding any other provision in this Act concerning | 23 | | the time
within which a retailer may file his return, in the | 24 | | case of any retailer
who ceases to engage in a kind of business | 25 | | which makes him responsible
for filing returns under this Act, | 26 | | such retailer shall file a final
return under this Act with the |
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| 1 | | Department not more than one month after
discontinuing such | 2 | | business. | 3 | | Where the same person has more than one business registered | 4 | | with the
Department under separate registrations under this | 5 | | Act, such person may
not file each return that is due as a | 6 | | single return covering all such
registered businesses, but | 7 | | shall file separate returns for each such
registered business. | 8 | | In addition, with respect to motor vehicles, watercraft,
| 9 | | aircraft, and trailers that are required to be registered with | 10 | | an agency of
this State, every
retailer selling this kind of | 11 | | tangible personal property shall file,
with the Department, | 12 | | upon a form to be prescribed and supplied by the
Department, a | 13 | | separate return for each such item of tangible personal
| 14 | | property which the retailer sells, except that if, in the same
| 15 | | transaction, (i) a retailer of aircraft, watercraft, motor | 16 | | vehicles or
trailers transfers more than one aircraft, | 17 | | watercraft, motor
vehicle or trailer to another aircraft, | 18 | | watercraft, motor vehicle
retailer or trailer retailer for the | 19 | | purpose of resale
or (ii) a retailer of aircraft, watercraft, | 20 | | motor vehicles, or trailers
transfers more than one aircraft, | 21 | | watercraft, motor vehicle, or trailer to a
purchaser for use as | 22 | | a qualifying rolling stock as provided in Section 2-5 of
this | 23 | | Act, then
that seller may report the transfer of all aircraft,
| 24 | | watercraft, motor vehicles or trailers involved in that | 25 | | transaction to the
Department on the same uniform | 26 | | invoice-transaction reporting return form. For
purposes of |
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| 1 | | this Section, "watercraft" means a Class 2, Class 3, or Class 4
| 2 | | watercraft as defined in Section 3-2 of the Boat Registration | 3 | | and Safety Act, a
personal watercraft, or any boat equipped | 4 | | with an inboard motor. | 5 | | Any retailer who sells only motor vehicles, watercraft,
| 6 | | aircraft, or trailers that are required to be registered with | 7 | | an agency of
this State, so that all
retailers' occupation tax | 8 | | liability is required to be reported, and is
reported, on such | 9 | | transaction reporting returns and who is not otherwise
required | 10 | | to file monthly or quarterly returns, need not file monthly or
| 11 | | quarterly returns. However, those retailers shall be required | 12 | | to
file returns on an annual basis. | 13 | | The transaction reporting return, in the case of motor | 14 | | vehicles
or trailers that are required to be registered with an | 15 | | agency of this
State, shall
be the same document as the Uniform | 16 | | Invoice referred to in Section 5-402
of The Illinois Vehicle | 17 | | Code and must show the name and address of the
seller; the name | 18 | | and address of the purchaser; the amount of the selling
price | 19 | | including the amount allowed by the retailer for traded-in
| 20 | | property, if any; the amount allowed by the retailer for the | 21 | | traded-in
tangible personal property, if any, to the extent to | 22 | | which Section 1 of
this Act allows an exemption for the value | 23 | | of traded-in property; the
balance payable after deducting such | 24 | | trade-in allowance from the total
selling price; the amount of | 25 | | tax due from the retailer with respect to
such transaction; the | 26 | | amount of tax collected from the purchaser by the
retailer on |
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| 1 | | such transaction (or satisfactory evidence that such tax is
not | 2 | | due in that particular instance, if that is claimed to be the | 3 | | fact);
the place and date of the sale; a sufficient | 4 | | identification of the
property sold; such other information as | 5 | | is required in Section 5-402 of
The Illinois Vehicle Code, and | 6 | | such other information as the Department
may reasonably | 7 | | require. | 8 | | The transaction reporting return in the case of watercraft
| 9 | | or aircraft must show
the name and address of the seller; the | 10 | | name and address of the
purchaser; the amount of the selling | 11 | | price including the amount allowed
by the retailer for | 12 | | traded-in property, if any; the amount allowed by
the retailer | 13 | | for the traded-in tangible personal property, if any, to
the | 14 | | extent to which Section 1 of this Act allows an exemption for | 15 | | the
value of traded-in property; the balance payable after | 16 | | deducting such
trade-in allowance from the total selling price; | 17 | | the amount of tax due
from the retailer with respect to such | 18 | | transaction; the amount of tax
collected from the purchaser by | 19 | | the retailer on such transaction (or
satisfactory evidence that | 20 | | such tax is not due in that particular
instance, if that is | 21 | | claimed to be the fact); the place and date of the
sale, a | 22 | | sufficient identification of the property sold, and such other
| 23 | | information as the Department may reasonably require. | 24 | | Such transaction reporting return shall be filed not later | 25 | | than 20
days after the day of delivery of the item that is | 26 | | being sold, but may
be filed by the retailer at any time sooner |
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| 1 | | than that if he chooses to
do so. The transaction reporting | 2 | | return and tax remittance or proof of
exemption from the | 3 | | Illinois use tax may be transmitted to the Department
by way of | 4 | | the State agency with which, or State officer with whom the
| 5 | | tangible personal property must be titled or registered (if | 6 | | titling or
registration is required) if the Department and such | 7 | | agency or State
officer determine that this procedure will | 8 | | expedite the processing of
applications for title or | 9 | | registration. | 10 | | With each such transaction reporting return, the retailer | 11 | | shall remit
the proper amount of tax due (or shall submit | 12 | | satisfactory evidence that
the sale is not taxable if that is | 13 | | the case), to the Department or its
agents, whereupon the | 14 | | Department shall issue, in the purchaser's name, a
use tax | 15 | | receipt (or a certificate of exemption if the Department is
| 16 | | satisfied that the particular sale is tax exempt) which such | 17 | | purchaser
may submit to the agency with which, or State officer | 18 | | with whom, he must
title or register the tangible personal | 19 | | property that is involved (if
titling or registration is | 20 | | required) in support of such purchaser's
application for an | 21 | | Illinois certificate or other evidence of title or
registration | 22 | | to such tangible personal property. | 23 | | No retailer's failure or refusal to remit tax under this | 24 | | Act
precludes a user, who has paid the proper tax to the | 25 | | retailer, from
obtaining his certificate of title or other | 26 | | evidence of title or
registration (if titling or registration |
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| 1 | | is required) upon satisfying
the Department that such user has | 2 | | paid the proper tax (if tax is due) to
the retailer. The | 3 | | Department shall adopt appropriate rules to carry out
the | 4 | | mandate of this paragraph. | 5 | | If the user who would otherwise pay tax to the retailer | 6 | | wants the
transaction reporting return filed and the payment of | 7 | | the tax or proof
of exemption made to the Department before the | 8 | | retailer is willing to
take these actions and such user has not | 9 | | paid the tax to the retailer,
such user may certify to the fact | 10 | | of such delay by the retailer and may
(upon the Department | 11 | | being satisfied of the truth of such certification)
transmit | 12 | | the information required by the transaction reporting return
| 13 | | and the remittance for tax or proof of exemption directly to | 14 | | the
Department and obtain his tax receipt or exemption | 15 | | determination, in
which event the transaction reporting return | 16 | | and tax remittance (if a
tax payment was required) shall be | 17 | | credited by the Department to the
proper retailer's account | 18 | | with the Department, but without the 2.1% or 1.75%
discount | 19 | | provided for in this Section being allowed. When the user pays
| 20 | | the tax directly to the Department, he shall pay the tax in the | 21 | | same
amount and in the same form in which it would be remitted | 22 | | if the tax had
been remitted to the Department by the retailer. | 23 | | Refunds made by the seller during the preceding return | 24 | | period to
purchasers, on account of tangible personal property | 25 | | returned to the
seller, shall be allowed as a deduction under | 26 | | subdivision 5 of his monthly
or quarterly return, as the case |
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| 1 | | may be, in case the
seller had theretofore included the | 2 | | receipts from the sale of such
tangible personal property in a | 3 | | return filed by him and had paid the tax
imposed by this Act | 4 | | with respect to such receipts. | 5 | | Where the seller is a corporation, the return filed on | 6 | | behalf of such
corporation shall be signed by the president, | 7 | | vice-president, secretary
or treasurer or by the properly | 8 | | accredited agent of such corporation. | 9 | | Where the seller is a limited liability company, the return | 10 | | filed on behalf
of the limited liability company shall be | 11 | | signed by a manager, member, or
properly accredited agent of | 12 | | the limited liability company. | 13 | | Except as provided in this Section, the retailer filing the | 14 | | return
under this Section shall, at the time of filing such | 15 | | return, pay to the
Department the amount of tax imposed by this | 16 | | Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% | 17 | | on and after January 1, 1990, or $5 per
calendar year, | 18 | | whichever is greater, which is allowed to
reimburse the | 19 | | retailer for the expenses incurred in keeping records,
| 20 | | preparing and filing returns, remitting the tax and supplying | 21 | | data to
the Department on request. Any prepayment made pursuant | 22 | | to Section 2d
of this Act shall be included in the amount on | 23 | | which such
2.1% or 1.75% discount is computed. In the case of | 24 | | retailers who report
and pay the tax on a transaction by | 25 | | transaction basis, as provided in this
Section, such discount | 26 | | shall be taken with each such tax remittance
instead of when |
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| 1 | | such retailer files his periodic return. The Department may | 2 | | disallow the discount for retailers whose certificate of | 3 | | registration is revoked at the time the return is filed, but | 4 | | only if the Department's decision to revoke the certificate of | 5 | | registration has become final. | 6 | | Before October 1, 2000, if the taxpayer's average monthly | 7 | | tax liability
to the Department
under this Act, the Use Tax | 8 | | Act, the Service Occupation Tax
Act, and the Service Use Tax | 9 | | Act, excluding any liability for prepaid sales
tax to be | 10 | | remitted in accordance with Section 2d of this Act, was
$10,000
| 11 | | or more during the preceding 4 complete calendar quarters, he | 12 | | shall file a
return with the Department each month by the 20th | 13 | | day of the month next
following the month during which such tax | 14 | | liability is incurred and shall
make payments to the Department | 15 | | on or before the 7th, 15th, 22nd and last
day of the month | 16 | | during which such liability is incurred.
On and after October | 17 | | 1, 2000, if the taxpayer's average monthly tax liability
to the | 18 | | Department under this Act, the Use Tax Act, the Service | 19 | | Occupation Tax
Act, and the Service Use Tax Act, excluding any | 20 | | liability for prepaid sales tax
to be remitted in accordance | 21 | | with Section 2d of this Act, was $20,000 or more
during the | 22 | | preceding 4 complete calendar quarters, he shall file a return | 23 | | with
the Department each month by the 20th day of the month | 24 | | next following the month
during which such tax liability is | 25 | | incurred and shall make payment to the
Department on or before | 26 | | the 7th, 15th, 22nd and last day of the month during
which such |
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| 1 | | liability is incurred.
If the month
during which such tax | 2 | | liability is incurred began prior to January 1, 1985,
each | 3 | | payment shall be in an amount equal to 1/4 of the taxpayer's | 4 | | actual
liability for the month or an amount set by the | 5 | | Department not to exceed
1/4 of the average monthly liability | 6 | | of the taxpayer to the Department for
the preceding 4 complete | 7 | | calendar quarters (excluding the month of highest
liability and | 8 | | the month of lowest liability in such 4 quarter period). If
the | 9 | | month during which such tax liability is incurred begins on or | 10 | | after
January 1, 1985 and prior to January 1, 1987, each | 11 | | payment shall be in an
amount equal to 22.5% of the taxpayer's | 12 | | actual liability for the month or
27.5% of the taxpayer's | 13 | | liability for the same calendar
month of the preceding year. If | 14 | | the month during which such tax
liability is incurred begins on | 15 | | or after January 1, 1987 and prior to
January 1, 1988, each | 16 | | payment shall be in an amount equal to 22.5% of the
taxpayer's | 17 | | actual liability for the month or 26.25% of the taxpayer's
| 18 | | liability for the same calendar month of the preceding year. If | 19 | | the month
during which such tax liability is incurred begins on | 20 | | or after January 1,
1988, and prior to January 1, 1989, or | 21 | | begins on or after January 1, 1996, each
payment shall be in an | 22 | | amount
equal to 22.5% of the taxpayer's actual liability for | 23 | | the month or 25% of
the taxpayer's liability for the same | 24 | | calendar month of the preceding year. If
the month during which | 25 | | such tax liability is incurred begins on or after
January 1, | 26 | | 1989, and prior to January 1, 1996, each payment shall be in an
|
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| 1 | | amount equal to 22.5% of the
taxpayer's actual liability for | 2 | | the month or 25% of the taxpayer's
liability for the same | 3 | | calendar month of the preceding year or 100% of the
taxpayer's | 4 | | actual liability for the quarter monthly reporting period. The
| 5 | | amount of such quarter monthly payments shall be credited | 6 | | against
the final tax liability of the taxpayer's return for | 7 | | that month. Before
October 1, 2000, once
applicable, the | 8 | | requirement of the making of quarter monthly payments to
the | 9 | | Department by taxpayers having an average monthly tax liability | 10 | | of
$10,000 or more as determined in the manner provided above
| 11 | | shall continue
until such taxpayer's average monthly liability | 12 | | to the Department during
the preceding 4 complete calendar | 13 | | quarters (excluding the month of highest
liability and the | 14 | | month of lowest liability) is less than
$9,000, or until
such | 15 | | taxpayer's average monthly liability to the Department as | 16 | | computed for
each calendar quarter of the 4 preceding complete | 17 | | calendar quarter period
is less than $10,000. However, if a | 18 | | taxpayer can show the
Department that
a substantial change in | 19 | | the taxpayer's business has occurred which causes
the taxpayer | 20 | | to anticipate that his average monthly tax liability for the
| 21 | | reasonably foreseeable future will fall below the $10,000 | 22 | | threshold
stated above, then
such taxpayer
may petition the | 23 | | Department for a change in such taxpayer's reporting
status. On | 24 | | and after October 1, 2000, once applicable, the requirement of
| 25 | | the making of quarter monthly payments to the Department by | 26 | | taxpayers having an
average monthly tax liability of $20,000 or |
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| 1 | | more as determined in the manner
provided above shall continue | 2 | | until such taxpayer's average monthly liability
to the | 3 | | Department during the preceding 4 complete calendar quarters | 4 | | (excluding
the month of highest liability and the month of | 5 | | lowest liability) is less than
$19,000 or until such taxpayer's | 6 | | average monthly liability to the Department as
computed for | 7 | | each calendar quarter of the 4 preceding complete calendar | 8 | | quarter
period is less than $20,000. However, if a taxpayer can | 9 | | show the Department
that a substantial change in the taxpayer's | 10 | | business has occurred which causes
the taxpayer to anticipate | 11 | | that his average monthly tax liability for the
reasonably | 12 | | foreseeable future will fall below the $20,000 threshold stated
| 13 | | above, then such taxpayer may petition the Department for a | 14 | | change in such
taxpayer's reporting status. The Department | 15 | | shall change such taxpayer's
reporting status
unless it finds | 16 | | that such change is seasonal in nature and not likely to be
| 17 | | long term. If any such quarter monthly payment is not paid at | 18 | | the time or
in the amount required by this Section, then the | 19 | | taxpayer shall be liable for
penalties and interest on the | 20 | | difference
between the minimum amount due as a payment and the | 21 | | amount of such quarter
monthly payment actually and timely | 22 | | paid, except insofar as the
taxpayer has previously made | 23 | | payments for that month to the Department in
excess of the | 24 | | minimum payments previously due as provided in this Section.
| 25 | | The Department shall make reasonable rules and regulations to | 26 | | govern the
quarter monthly payment amount and quarter monthly |
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| 1 | | payment dates for
taxpayers who file on other than a calendar | 2 | | monthly basis. | 3 | | The provisions of this paragraph apply before October 1, | 4 | | 2001.
Without regard to whether a taxpayer is required to make | 5 | | quarter monthly
payments as specified above, any taxpayer who | 6 | | is required by Section 2d
of this Act to collect and remit | 7 | | prepaid taxes and has collected prepaid
taxes which average in | 8 | | excess of $25,000 per month during the preceding
2 complete | 9 | | calendar quarters, shall file a return with the Department as
| 10 | | required by Section 2f and shall make payments to the | 11 | | Department on or before
the 7th, 15th, 22nd and last day of the | 12 | | month during which such liability
is incurred. If the month | 13 | | during which such tax liability is incurred
began prior to the | 14 | | effective date of this amendatory Act of 1985, each
payment | 15 | | shall be in an amount not less than 22.5% of the taxpayer's | 16 | | actual
liability under Section 2d. If the month during which | 17 | | such tax liability
is incurred begins on or after January 1, | 18 | | 1986, each payment shall be in an
amount equal to 22.5% of the | 19 | | taxpayer's actual liability for the month or
27.5% of the | 20 | | taxpayer's liability for the same calendar month of the
| 21 | | preceding calendar year. If the month during which such tax | 22 | | liability is
incurred begins on or after January 1, 1987, each | 23 | | payment shall be in an
amount equal to 22.5% of the taxpayer's | 24 | | actual liability for the month or
26.25% of the taxpayer's | 25 | | liability for the same calendar month of the
preceding year. | 26 | | The amount of such quarter monthly payments shall be
credited |
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| 1 | | against the final tax liability of the taxpayer's return for | 2 | | that
month filed under this Section or Section 2f, as the case | 3 | | may be. Once
applicable, the requirement of the making of | 4 | | quarter monthly payments to
the Department pursuant to this | 5 | | paragraph shall continue until such
taxpayer's average monthly | 6 | | prepaid tax collections during the preceding 2
complete | 7 | | calendar quarters is $25,000 or less. If any such quarter | 8 | | monthly
payment is not paid at the time or in the amount | 9 | | required, the taxpayer
shall be liable for penalties and | 10 | | interest on such difference, except
insofar as the taxpayer has | 11 | | previously made payments for that month in
excess of the | 12 | | minimum payments previously due. | 13 | | The provisions of this paragraph apply on and after October | 14 | | 1, 2001.
Without regard to whether a taxpayer is required to | 15 | | make quarter monthly
payments as specified above, any taxpayer | 16 | | who is required by Section 2d of this
Act to collect and remit | 17 | | prepaid taxes and has collected prepaid taxes that
average in | 18 | | excess of $20,000 per month during the preceding 4 complete | 19 | | calendar
quarters shall file a return with the Department as | 20 | | required by Section 2f
and shall make payments to the | 21 | | Department on or before the 7th, 15th, 22nd and
last day of the | 22 | | month during which the liability is incurred. Each payment
| 23 | | shall be in an amount equal to 22.5% of the taxpayer's actual | 24 | | liability for the
month or 25% of the taxpayer's liability for | 25 | | the same calendar month of the
preceding year. The amount of | 26 | | the quarter monthly payments shall be credited
against the |
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| 1 | | final tax liability of the taxpayer's return for that month | 2 | | filed
under this Section or Section 2f, as the case may be. | 3 | | Once applicable, the
requirement of the making of quarter | 4 | | monthly payments to the Department
pursuant to this paragraph | 5 | | shall continue until the taxpayer's average monthly
prepaid tax | 6 | | collections during the preceding 4 complete calendar quarters
| 7 | | (excluding the month of highest liability and the month of | 8 | | lowest liability) is
less than $19,000 or until such taxpayer's | 9 | | average monthly liability to the
Department as computed for | 10 | | each calendar quarter of the 4 preceding complete
calendar | 11 | | quarters is less than $20,000. If any such quarter monthly | 12 | | payment is
not paid at the time or in the amount required, the | 13 | | taxpayer shall be liable
for penalties and interest on such | 14 | | difference, except insofar as the taxpayer
has previously made | 15 | | payments for that month in excess of the minimum payments
| 16 | | previously due. | 17 | | If any payment provided for in this Section exceeds
the | 18 | | taxpayer's liabilities under this Act, the Use Tax Act, the | 19 | | Service
Occupation Tax Act and the Service Use Tax Act, as | 20 | | shown on an original
monthly return, the Department shall, if | 21 | | requested by the taxpayer, issue to
the taxpayer a credit | 22 | | memorandum no later than 30 days after the date of
payment. The | 23 | | credit evidenced by such credit memorandum may
be assigned by | 24 | | the taxpayer to a similar taxpayer under this Act, the
Use Tax | 25 | | Act, the Service Occupation Tax Act or the Service Use Tax Act, | 26 | | in
accordance with reasonable rules and regulations to be |
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| 1 | | prescribed by the
Department. If no such request is made, the | 2 | | taxpayer may credit such excess
payment against tax liability | 3 | | subsequently to be remitted to the Department
under this Act, | 4 | | the Use Tax Act, the Service Occupation Tax Act or the
Service | 5 | | Use Tax Act, in accordance with reasonable rules and | 6 | | regulations
prescribed by the Department. If the Department | 7 | | subsequently determined
that all or any part of the credit | 8 | | taken was not actually due to the
taxpayer, the taxpayer's 2.1% | 9 | | and 1.75% vendor's discount shall be reduced
by 2.1% or 1.75% | 10 | | of the difference between the credit taken and that
actually | 11 | | due, and that taxpayer shall be liable for penalties and | 12 | | interest
on such difference. | 13 | | If a retailer of motor fuel is entitled to a credit under | 14 | | Section 2d of
this Act which exceeds the taxpayer's liability | 15 | | to the Department under
this Act for the month which the | 16 | | taxpayer is filing a return, the
Department shall issue the | 17 | | taxpayer a credit memorandum for the excess. | 18 | | Beginning July 1, 2014, each month the Department shall pay | 19 | | into the Public University Capital Projects Fund 100% of the | 20 | | net revenue realized for the preceding month from the | 21 | | additional 1% tax imposed on sales occurring on the campus of a | 22 | | public university. | 23 | | Beginning January 1, 1990, each month the Department shall | 24 | | pay into
the Local Government Tax Fund, a special fund in the | 25 | | State treasury which
is hereby created, the net revenue | 26 | | realized for the preceding month from
the 1% tax on sales of |
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| 1 | | food for human consumption which is to be consumed
off the | 2 | | premises where it is sold (other than alcoholic beverages, soft
| 3 | | drinks and food which has been prepared for immediate | 4 | | consumption) and
prescription and nonprescription medicines, | 5 | | drugs, medical appliances and
insulin, urine testing | 6 | | materials, syringes and needles used by diabetics. | 7 | | Beginning January 1, 1990, each month the Department shall | 8 | | pay into
the County and Mass Transit District Fund, a special | 9 | | fund in the State
treasury which is hereby created, 4% of the | 10 | | net revenue realized
for the preceding month from the 6.25% | 11 | | general rate. | 12 | | Beginning August 1, 2000, each
month the Department shall | 13 | | pay into the
County and Mass Transit District Fund 20% of the | 14 | | net revenue realized for the
preceding month from the 1.25% | 15 | | rate on the selling price of motor fuel and
gasohol. Beginning | 16 | | September 1, 2010, each month the Department shall pay into the | 17 | | County and Mass Transit District Fund 20% of the net revenue | 18 | | realized for the preceding month from the 1.25% rate on the | 19 | | selling price of sales tax holiday items. | 20 | | Beginning January 1, 1990, each month the Department shall | 21 | | pay into
the Local Government Tax Fund 16% of the net revenue | 22 | | realized for the
preceding month from the 6.25% general rate on | 23 | | the selling price of
tangible personal property. | 24 | | Beginning August 1, 2000, each
month the Department shall | 25 | | pay into the
Local Government Tax Fund 80% of the net revenue | 26 | | realized for the preceding
month from the 1.25% rate on the |
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| 1 | | selling price of motor fuel and gasohol. Beginning September 1, | 2 | | 2010, each month the Department shall pay into the Local | 3 | | Government Tax Fund 80% of the net revenue realized for the | 4 | | preceding month from the 1.25% rate on the selling price of | 5 | | sales tax holiday items. | 6 | | Beginning October 1, 2009, each month the Department shall | 7 | | pay into the Capital Projects Fund an amount that is equal to | 8 | | an amount estimated by the Department to represent 80% of the | 9 | | net revenue realized for the preceding month from the sale of | 10 | | candy, grooming and hygiene products, and soft drinks that had | 11 | | been taxed at a rate of 1% prior to September 1, 2009 but that | 12 | | are is now taxed at 6.25%. | 13 | | Beginning July 1, 2011, each
month the Department shall pay | 14 | | into the Clean Air Act (CAA) Permit Fund 80% of the net revenue | 15 | | realized for the
preceding month from the 6.25% general rate on | 16 | | the selling price of sorbents used in Illinois in the process | 17 | | of sorbent injection as used to comply with the Environmental | 18 | | Protection Act or the federal Clean Air Act, but the total | 19 | | payment into the Clean Air Act (CAA) Permit Fund under this Act | 20 | | and the Use Tax Act shall not exceed $2,000,000 in any fiscal | 21 | | year. | 22 | | Beginning July 1, 2013, each month the Department shall pay | 23 | | into the Underground Storage Tank Fund from the proceeds | 24 | | collected under this Act, the Use Tax Act, the Service Use Tax | 25 | | Act, and the Service Occupation Tax Act an amount equal to the | 26 | | average monthly deficit in the Underground Storage Tank Fund |
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| 1 | | during the prior year, as certified annually by the Illinois | 2 | | Environmental Protection Agency, but the total payment into the | 3 | | Underground Storage Tank Fund under this Act, the Use Tax Act, | 4 | | the Service Use Tax Act, and the Service Occupation Tax Act | 5 | | shall not exceed $18,000,000 in any State fiscal year. As used | 6 | | in this paragraph, the "average monthly deficit" shall be equal | 7 | | to the difference between the average monthly claims for | 8 | | payment by the fund and the average monthly revenues deposited | 9 | | into the fund, excluding payments made pursuant to this | 10 | | paragraph. | 11 | | Of the remainder of the moneys received by the Department | 12 | | pursuant
to this Act, (a) 1.75% thereof shall be paid into the | 13 | | Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on | 14 | | and after July 1, 1989,
3.8% thereof shall be paid into the | 15 | | Build Illinois Fund; provided, however,
that if in any fiscal | 16 | | year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case | 17 | | may be, of the moneys received by the Department and required | 18 | | to
be paid into the Build Illinois Fund pursuant to this Act, | 19 | | Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax | 20 | | Act, and Section 9 of the
Service Occupation Tax Act, such Acts | 21 | | being hereinafter called the "Tax
Acts" and such aggregate of | 22 | | 2.2% or 3.8%, as the case may be, of moneys
being hereinafter | 23 | | called the "Tax Act Amount", and (2) the amount
transferred to | 24 | | the Build Illinois Fund from the State and Local Sales Tax
| 25 | | Reform Fund shall be less than the Annual Specified Amount (as | 26 | | hereinafter
defined), an amount equal to the difference shall |
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| 1 | | be immediately paid into
the Build Illinois Fund from other | 2 | | moneys received by the Department
pursuant to the Tax Acts; the | 3 | | "Annual Specified Amount" means the amounts
specified below for | 4 | | fiscal years 1986 through 1993: | |
5 | | Fiscal Year | Annual Specified Amount | |
6 | | 1986 | $54,800,000 | |
7 | | 1987 | $76,650,000 | |
8 | | 1988 | $80,480,000 | |
9 | | 1989 | $88,510,000 | |
10 | | 1990 | $115,330,000 | |
11 | | 1991 | $145,470,000 | |
12 | | 1992 | $182,730,000 | |
13 | | 1993 | $206,520,000; |
| 14 | | and means the Certified Annual Debt Service Requirement (as | 15 | | defined in
Section 13 of the Build Illinois Bond Act) or the | 16 | | Tax Act Amount, whichever
is greater, for fiscal year 1994 and | 17 | | each fiscal year thereafter; and
further provided, that if on | 18 | | the last business day of any month the sum of
(1) the Tax Act | 19 | | Amount required to be deposited into the Build Illinois
Bond | 20 | | Account in the Build Illinois Fund during such month and (2) | 21 | | the
amount transferred to the Build Illinois Fund from the | 22 | | State and Local
Sales Tax Reform Fund shall have been less than | 23 | | 1/12 of the Annual
Specified Amount, an amount equal to the | 24 | | difference shall be immediately
paid into the Build Illinois | 25 | | Fund from other moneys received by the
Department pursuant to | 26 | | the Tax Acts; and, further provided, that in no
event shall the |
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| 1 | | payments required under the preceding proviso result in
| 2 | | aggregate payments into the Build Illinois Fund pursuant to | 3 | | this clause (b)
for any fiscal year in excess of the greater of | 4 | | (i) the Tax Act Amount or
(ii) the Annual Specified Amount for | 5 | | such fiscal year. The amounts payable
into the Build Illinois | 6 | | Fund under clause (b) of the first sentence in this
paragraph | 7 | | shall be payable only until such time as the aggregate amount | 8 | | on
deposit under each trust indenture securing Bonds issued and | 9 | | outstanding
pursuant to the Build Illinois Bond Act is | 10 | | sufficient, taking into account
any future investment income, | 11 | | to fully provide, in accordance with such
indenture, for the | 12 | | defeasance of or the payment of the principal of,
premium, if | 13 | | any, and interest on the Bonds secured by such indenture and on
| 14 | | any Bonds expected to be issued thereafter and all fees and | 15 | | costs payable
with respect thereto, all as certified by the | 16 | | Director of the Bureau of the
Budget (now Governor's Office of | 17 | | Management and Budget). If on the last
business day of any | 18 | | month in which Bonds are
outstanding pursuant to the Build | 19 | | Illinois Bond Act, the aggregate of
moneys deposited in the | 20 | | Build Illinois Bond Account in the Build Illinois
Fund in such | 21 | | month shall be less than the amount required to be transferred
| 22 | | in such month from the Build Illinois Bond Account to the Build | 23 | | Illinois
Bond Retirement and Interest Fund pursuant to Section | 24 | | 13 of the Build
Illinois Bond Act, an amount equal to such | 25 | | deficiency shall be immediately
paid from other moneys received | 26 | | by the Department pursuant to the Tax Acts
to the Build |
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| 1 | | Illinois Fund; provided, however, that any amounts paid to the
| 2 | | Build Illinois Fund in any fiscal year pursuant to this | 3 | | sentence shall be
deemed to constitute payments pursuant to | 4 | | clause (b) of the first sentence
of this paragraph and shall | 5 | | reduce the amount otherwise payable for such
fiscal year | 6 | | pursuant to that clause (b). The moneys received by the
| 7 | | Department pursuant to this Act and required to be deposited | 8 | | into the Build
Illinois Fund are subject to the pledge, claim | 9 | | and charge set forth in
Section 12 of the Build Illinois Bond | 10 | | Act. | 11 | | Subject to payment of amounts into the Build Illinois Fund | 12 | | as provided in
the preceding paragraph or in any amendment | 13 | | thereto hereafter enacted, the
following specified monthly | 14 | | installment of the amount requested in the
certificate of the | 15 | | Chairman of the Metropolitan Pier and Exposition
Authority | 16 | | provided under Section 8.25f of the State Finance Act, but not | 17 | | in
excess of sums designated as "Total Deposit", shall be | 18 | | deposited in the
aggregate from collections under Section 9 of | 19 | | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | 20 | | 9 of the Service Occupation Tax Act, and
Section 3 of the | 21 | | Retailers' Occupation Tax Act into the McCormick Place
| 22 | | Expansion Project Fund in the specified fiscal years. | |
23 | | Fiscal Year | | Total Deposit | |
24 | | 1993 | | $0 | |
25 | | 1994 | | 53,000,000 | |
|
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| 1 | | 1995 | | 58,000,000 | |
2 | | 1996 | | 61,000,000 | |
3 | | 1997 | | 64,000,000 | |
4 | | 1998 | | 68,000,000 | |
5 | | 1999 | | 71,000,000 | |
6 | | 2000 | | 75,000,000 | |
7 | | 2001 | | 80,000,000 | |
8 | | 2002 | | 93,000,000 | |
9 | | 2003 | | 99,000,000 | |
10 | | 2004 | | 103,000,000 | |
11 | | 2005 | | 108,000,000 | |
12 | | 2006 | | 113,000,000 | |
13 | | 2007 | | 119,000,000 | |
14 | | 2008 | | 126,000,000 | |
15 | | 2009 | | 132,000,000 | |
16 | | 2010 | | 139,000,000 | |
17 | | 2011 | | 146,000,000 | |
18 | | 2012 | | 153,000,000 | |
19 | | 2013 | | 161,000,000 | |
20 | | 2014 | | 170,000,000 | |
21 | | 2015 | | 179,000,000 | |
22 | | 2016 | | 189,000,000 | |
23 | | 2017 | | 199,000,000 | |
24 | | 2018 | | 210,000,000 | |
25 | | 2019 | | 221,000,000 | |
26 | | 2020 | | 233,000,000 | |
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| 1 | | 2021 | | 246,000,000 | |
2 | | 2022 | | 260,000,000 | |
3 | | 2023 | | 275,000,000 | |
4 | | 2024 | | 275,000,000 | |
5 | | 2025 | | 275,000,000 | |
6 | | 2026 | | 279,000,000 | |
7 | | 2027 | | 292,000,000 | |
8 | | 2028 | | 307,000,000 | |
9 | | 2029 | | 322,000,000 | |
10 | | 2030 | | 338,000,000 | |
11 | | 2031 | | 350,000,000 | |
12 | | 2032 | | 350,000,000 | |
13 | | and | | |
|
14 | | each fiscal year | | |
|
15 | | thereafter that bonds | | |
|
16 | | are outstanding under | | |
|
17 | | Section 13.2 of the | | |
|
18 | | Metropolitan Pier and | | |
|
19 | | Exposition Authority Act, | | |
|
20 | | but not after fiscal year 2060. | | |
| 21 | | Beginning July 20, 1993 and in each month of each fiscal | 22 | | year thereafter,
one-eighth of the amount requested in the | 23 | | certificate of the Chairman of
the Metropolitan Pier and | 24 | | Exposition Authority for that fiscal year, less
the amount | 25 | | deposited into the McCormick Place Expansion Project Fund by | 26 | | the
State Treasurer in the respective month under subsection |
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| 1 | | (g) of Section 13
of the Metropolitan Pier and Exposition | 2 | | Authority Act, plus cumulative
deficiencies in the deposits | 3 | | required under this Section for previous
months and years, | 4 | | shall be deposited into the McCormick Place Expansion
Project | 5 | | Fund, until the full amount requested for the fiscal year, but | 6 | | not
in excess of the amount specified above as "Total Deposit", | 7 | | has been deposited. | 8 | | Subject to payment of amounts into the Build Illinois Fund | 9 | | and the
McCormick Place Expansion Project Fund pursuant to the | 10 | | preceding paragraphs
or in any amendments
thereto hereafter | 11 | | enacted, beginning July 1, 1993 and ending on September 30, | 12 | | 2013, the Department shall each
month pay into the Illinois Tax | 13 | | Increment Fund 0.27% of 80% of the net revenue
realized for the | 14 | | preceding month from the 6.25% general rate on the selling
| 15 | | price of tangible personal property. | 16 | | Subject to payment of amounts into the Build Illinois Fund | 17 | | and the
McCormick Place Expansion Project Fund pursuant to the | 18 | | preceding paragraphs or in any
amendments thereto hereafter | 19 | | enacted, beginning with the receipt of the first
report of | 20 | | taxes paid by an eligible business and continuing for a 25-year
| 21 | | period, the Department shall each month pay into the Energy | 22 | | Infrastructure
Fund 80% of the net revenue realized from the | 23 | | 6.25% general rate on the
selling price of Illinois-mined coal | 24 | | that was sold to an eligible business.
For purposes of this | 25 | | paragraph, the term "eligible business" means a new
electric | 26 | | generating facility certified pursuant to Section 605-332 of |
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| 1 | | the
Department of Commerce and Economic Opportunity
Law of the | 2 | | Civil Administrative Code of Illinois. | 3 | | Of the remainder of the moneys received by the Department | 4 | | pursuant to
this Act, 75% thereof shall be paid into the State | 5 | | Treasury and 25% shall
be reserved in a special account and | 6 | | used only for the transfer to the
Common School Fund as part of | 7 | | the monthly transfer from the General Revenue
Fund in | 8 | | accordance with Section 8a of the State Finance Act. | 9 | | The Department may, upon separate written notice to a | 10 | | taxpayer,
require the taxpayer to prepare and file with the | 11 | | Department on a form
prescribed by the Department within not | 12 | | less than 60 days after receipt
of the notice an annual | 13 | | information return for the tax year specified in
the notice. | 14 | | Such annual return to the Department shall include a
statement | 15 | | of gross receipts as shown by the retailer's last Federal | 16 | | income
tax return. If the total receipts of the business as | 17 | | reported in the
Federal income tax return do not agree with the | 18 | | gross receipts reported to
the Department of Revenue for the | 19 | | same period, the retailer shall attach
to his annual return a | 20 | | schedule showing a reconciliation of the 2
amounts and the | 21 | | reasons for the difference. The retailer's annual
return to the | 22 | | Department shall also disclose the cost of goods sold by
the | 23 | | retailer during the year covered by such return, opening and | 24 | | closing
inventories of such goods for such year, costs of goods | 25 | | used from stock
or taken from stock and given away by the | 26 | | retailer during such year,
payroll information of the |
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| 1 | | retailer's business during such year and any
additional | 2 | | reasonable information which the Department deems would be
| 3 | | helpful in determining the accuracy of the monthly, quarterly | 4 | | or annual
returns filed by such retailer as provided for in | 5 | | this Section. | 6 | | If the annual information return required by this Section | 7 | | is not
filed when and as required, the taxpayer shall be liable | 8 | | as follows: | 9 | | (i) Until January 1, 1994, the taxpayer shall be liable
| 10 | | for a penalty equal to 1/6 of 1% of the tax due from such | 11 | | taxpayer under
this Act during the period to be covered by | 12 | | the annual return for each
month or fraction of a month | 13 | | until such return is filed as required, the
penalty to be | 14 | | assessed and collected in the same manner as any other
| 15 | | penalty provided for in this Act. | 16 | | (ii) On and after January 1, 1994, the taxpayer shall | 17 | | be
liable for a penalty as described in Section 3-4 of the | 18 | | Uniform Penalty and
Interest Act. | 19 | | The chief executive officer, proprietor, owner or highest | 20 | | ranking
manager shall sign the annual return to certify the | 21 | | accuracy of the
information contained therein. Any person who | 22 | | willfully signs the
annual return containing false or | 23 | | inaccurate information shall be guilty
of perjury and punished | 24 | | accordingly. The annual return form prescribed
by the | 25 | | Department shall include a warning that the person signing the
| 26 | | return may be liable for perjury. |
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| 1 | | The provisions of this Section concerning the filing of an | 2 | | annual
information return do not apply to a retailer who is not | 3 | | required to
file an income tax return with the United States | 4 | | Government. | 5 | | As soon as possible after the first day of each month, upon | 6 | | certification
of the Department of Revenue, the Comptroller | 7 | | shall order transferred and
the Treasurer shall transfer from | 8 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | 9 | | equal to 1.7% of 80% of the net revenue realized
under this Act | 10 | | for the second preceding
month.
Beginning April 1, 2000, this | 11 | | transfer is no longer required
and shall not be made. | 12 | | Net revenue realized for a month shall be the revenue | 13 | | collected by the
State pursuant to this Act, less the amount | 14 | | paid out during that month as
refunds to taxpayers for | 15 | | overpayment of liability. | 16 | | For greater simplicity of administration, manufacturers, | 17 | | importers
and wholesalers whose products are sold at retail in | 18 | | Illinois by
numerous retailers, and who wish to do so, may | 19 | | assume the responsibility
for accounting and paying to the | 20 | | Department all tax accruing under this
Act with respect to such | 21 | | sales, if the retailers who are affected do not
make written | 22 | | objection to the Department to this arrangement. | 23 | | Any person who promotes, organizes, provides retail | 24 | | selling space for
concessionaires or other types of sellers at | 25 | | the Illinois State Fair, DuQuoin
State Fair, county fairs, | 26 | | local fairs, art shows, flea markets and similar
exhibitions or |
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| 1 | | events, including any transient merchant as defined by Section | 2 | | 2
of the Transient Merchant Act of 1987, is required to file a | 3 | | report with the
Department providing the name of the merchant's | 4 | | business, the name of the
person or persons engaged in | 5 | | merchant's business, the permanent address and
Illinois | 6 | | Retailers Occupation Tax Registration Number of the merchant, | 7 | | the
dates and location of the event and other reasonable | 8 | | information that the
Department may require. The report must be | 9 | | filed not later than the 20th day
of the month next following | 10 | | the month during which the event with retail sales
was held. | 11 | | Any person who fails to file a report required by this Section
| 12 | | commits a business offense and is subject to a fine not to | 13 | | exceed $250. | 14 | | Any person engaged in the business of selling tangible | 15 | | personal
property at retail as a concessionaire or other type | 16 | | of seller at the
Illinois State Fair, county fairs, art shows, | 17 | | flea markets and similar
exhibitions or events, or any | 18 | | transient merchants, as defined by Section 2
of the Transient | 19 | | Merchant Act of 1987, may be required to make a daily report
of | 20 | | the amount of such sales to the Department and to make a daily | 21 | | payment of
the full amount of tax due. The Department shall | 22 | | impose this
requirement when it finds that there is a | 23 | | significant risk of loss of
revenue to the State at such an | 24 | | exhibition or event. Such a finding
shall be based on evidence | 25 | | that a substantial number of concessionaires
or other sellers | 26 | | who are not residents of Illinois will be engaging in
the |
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| 1 | | business of selling tangible personal property at retail at the
| 2 | | exhibition or event, or other evidence of a significant risk of | 3 | | loss of revenue
to the State. The Department shall notify | 4 | | concessionaires and other sellers
affected by the imposition of | 5 | | this requirement. In the absence of
notification by the | 6 | | Department, the concessionaires and other sellers
shall file | 7 | | their returns as otherwise required in this Section. | 8 | | (Source: P.A. 97-95, eff. 7-12-11; 97-333, eff. 8-12-11; 98-24, | 9 | | eff. 6-19-13; 98-109, eff. 7-25-13; 98-496, eff. 1-1-14; | 10 | | revised 9-9-13.)
| 11 | | Section 99. Effective date. This Act takes effect upon | 12 | | becoming law.".
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