Full Text of SB1897 99th General Assembly
SB1897 99TH GENERAL ASSEMBLY |
| | 99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016 SB1897 Introduced 2/20/2015, by Sen. Terry Link SYNOPSIS AS INTRODUCED: | | |
Amends the Retailers' Occupation Tax Act. Makes a technical change in a
Section concerning the rate of tax.
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| | A BILL FOR |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois, | 3 | | represented in the General Assembly:
| 4 | | Section 5. The Retailers' Occupation Tax Act is amended by | 5 | | changing Section 2-10 as follows:
| 6 | | (35 ILCS 120/2-10)
| 7 | | Sec. 2-10. Rate of tax. Unless otherwise provided in this | 8 | | Section,
the
the tax imposed by this Act is at the rate of | 9 | | 6.25% of gross receipts
from sales of tangible personal | 10 | | property made in the course of business. | 11 | | Beginning on July 1, 2000 and through December 31, 2000, | 12 | | with respect to
motor fuel, as defined in Section 1.1 of the | 13 | | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | 14 | | the Use Tax Act, the tax is
imposed at the rate of 1.25%.
| 15 | | Beginning on August 6, 2010 through August 15, 2010, with | 16 | | respect to sales tax holiday items as defined in Section 2-8 of | 17 | | this Act, the
tax is imposed at the rate of 1.25%. | 18 | | Within 14 days after the effective date of this amendatory | 19 | | Act of the 91st
General Assembly, each retailer of motor fuel | 20 | | and gasohol shall cause the
following notice to be posted in a | 21 | | prominently visible place on each retail
dispensing device that | 22 | | is used to dispense motor
fuel or gasohol in the State of | 23 | | Illinois: "As of July 1, 2000, the State of
Illinois has |
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| 1 | | eliminated the State's share of sales tax on motor fuel and
| 2 | | gasohol through December 31, 2000. The price on this pump | 3 | | should reflect the
elimination of the tax." The notice shall be | 4 | | printed in bold print on a sign
that is no smaller than 4 | 5 | | inches by 8 inches. The sign shall be clearly
visible to | 6 | | customers. Any retailer who fails to post or maintain a | 7 | | required
sign through December 31, 2000 is guilty of a petty | 8 | | offense for which the fine
shall be $500 per day per each | 9 | | retail premises where a violation occurs.
| 10 | | With respect to gasohol, as defined in the Use Tax Act, the | 11 | | tax imposed
by this Act applies to (i) 70% of the proceeds of | 12 | | sales made on or after
January 1, 1990, and before July 1, | 13 | | 2003, (ii) 80% of the proceeds of
sales made on or after July | 14 | | 1, 2003 and on or before December 31,
2018, and (iii) 100% of | 15 | | the proceeds of sales
made thereafter.
If, at any time, | 16 | | however, the tax under this Act on sales of gasohol, as
defined | 17 | | in
the Use Tax Act, is imposed at the rate of 1.25%, then the
| 18 | | tax imposed by this Act applies to 100% of the proceeds of | 19 | | sales of gasohol
made during that time.
| 20 | | With respect to majority blended ethanol fuel, as defined | 21 | | in the Use Tax Act,
the
tax
imposed by this Act does not apply | 22 | | to the proceeds of sales made on or after
July 1, 2003 and on or | 23 | | before December 31, 2018 but applies to 100% of the
proceeds of | 24 | | sales made thereafter.
| 25 | | With respect to biodiesel blends, as defined in the Use Tax | 26 | | Act, with no less
than 1% and no
more than 10% biodiesel, the |
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| 1 | | tax imposed by this Act
applies to (i) 80% of the proceeds of | 2 | | sales made on or after July 1, 2003
and on or before December | 3 | | 31, 2018 and (ii) 100% of the
proceeds of sales made | 4 | | thereafter.
If, at any time, however, the tax under this Act on | 5 | | sales of biodiesel blends,
as
defined in the Use Tax Act, with | 6 | | no less than 1% and no more than 10% biodiesel
is imposed at | 7 | | the rate of 1.25%, then the
tax imposed by this Act applies to | 8 | | 100% of the proceeds of sales of biodiesel
blends with no less | 9 | | than 1% and no more than 10% biodiesel
made
during that time.
| 10 | | With respect to 100% biodiesel, as defined in the Use Tax | 11 | | Act, and biodiesel
blends, as defined in the Use Tax Act, with
| 12 | | more than 10% but no more than 99% biodiesel, the tax imposed | 13 | | by this Act
does not apply to the proceeds of sales made on or | 14 | | after July 1, 2003
and on or before December 31, 2018 but | 15 | | applies to 100% of the
proceeds of sales made thereafter.
| 16 | | With respect to food for human consumption that is to be | 17 | | consumed off the
premises where it is sold (other than | 18 | | alcoholic beverages, soft drinks, and
food that has been | 19 | | prepared for immediate consumption) and prescription and
| 20 | | nonprescription medicines, drugs, medical appliances, | 21 | | modifications to a motor
vehicle for the purpose of rendering | 22 | | it usable by a disabled person, and
insulin, urine testing | 23 | | materials, syringes, and needles used by diabetics, for
human | 24 | | use, the tax is imposed at the rate of 1%. For the purposes of | 25 | | this
Section, until September 1, 2009: the term "soft drinks" | 26 | | means any complete, finished, ready-to-use,
non-alcoholic |
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| 1 | | drink, whether carbonated or not, including but not limited to
| 2 | | soda water, cola, fruit juice, vegetable juice, carbonated | 3 | | water, and all other
preparations commonly known as soft drinks | 4 | | of whatever kind or description that
are contained in any | 5 | | closed or sealed bottle, can, carton, or container,
regardless | 6 | | of size; but "soft drinks" does not include coffee, tea, | 7 | | non-carbonated
water, infant formula, milk or milk products as | 8 | | defined in the Grade A
Pasteurized Milk and Milk Products Act, | 9 | | or drinks containing 50% or more
natural fruit or vegetable | 10 | | juice.
| 11 | | Notwithstanding any other provisions of this
Act, | 12 | | beginning September 1, 2009, "soft drinks" means non-alcoholic | 13 | | beverages that contain natural or artificial sweeteners. "Soft | 14 | | drinks" do not include beverages that contain milk or milk | 15 | | products, soy, rice or similar milk substitutes, or greater | 16 | | than 50% of vegetable or fruit juice by volume. | 17 | | Until August 1, 2009, and notwithstanding any other | 18 | | provisions of this
Act, "food for human consumption that is to | 19 | | be consumed off the premises where
it is sold" includes all | 20 | | food sold through a vending machine, except soft
drinks and | 21 | | food products that are dispensed hot from a vending machine,
| 22 | | regardless of the location of the vending machine. Beginning | 23 | | August 1, 2009, and notwithstanding any other provisions of | 24 | | this Act, "food for human consumption that is to be consumed | 25 | | off the premises where it is sold" includes all food sold | 26 | | through a vending machine, except soft drinks, candy, and food |
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| 1 | | products that are dispensed hot from a vending machine, | 2 | | regardless of the location of the vending machine.
| 3 | | Notwithstanding any other provisions of this
Act, | 4 | | beginning September 1, 2009, "food for human consumption that | 5 | | is to be consumed off the premises where
it is sold" does not | 6 | | include candy. For purposes of this Section, "candy" means a | 7 | | preparation of sugar, honey, or other natural or artificial | 8 | | sweeteners in combination with chocolate, fruits, nuts or other | 9 | | ingredients or flavorings in the form of bars, drops, or | 10 | | pieces. "Candy" does not include any preparation that contains | 11 | | flour or requires refrigeration. | 12 | | Notwithstanding any other provisions of this
Act, | 13 | | beginning September 1, 2009, "nonprescription medicines and | 14 | | drugs" does not include grooming and hygiene products. For | 15 | | purposes of this Section, "grooming and hygiene products" | 16 | | includes, but is not limited to, soaps and cleaning solutions, | 17 | | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | 18 | | lotions and screens, unless those products are available by | 19 | | prescription only, regardless of whether the products meet the | 20 | | definition of "over-the-counter-drugs". For the purposes of | 21 | | this paragraph, "over-the-counter-drug" means a drug for human | 22 | | use that contains a label that identifies the product as a drug | 23 | | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | 24 | | label includes: | 25 | | (A) A "Drug Facts" panel; or | 26 | | (B) A statement of the "active ingredient(s)" with a |
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| 1 | | list of those ingredients contained in the compound, | 2 | | substance or preparation.
| 3 | | Beginning on the effective date of this amendatory Act of | 4 | | the 98th General Assembly, "prescription and nonprescription | 5 | | medicines and drugs" includes medical cannabis purchased from a | 6 | | registered dispensing organization under the Compassionate Use | 7 | | of Medical Cannabis Pilot Program Act. | 8 | | (Source: P.A. 97-636, eff. 6-1-12; 98-122, eff. 1-1-14.)
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