Full Text of HB3140 99th General Assembly
HB3140 99TH GENERAL ASSEMBLY |
| | 99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016 HB3140 Introduced , by Rep. David Harris SYNOPSIS AS INTRODUCED: |
| 35 ILCS 105/3-10 | |
35 ILCS 110/3-10 | from Ch. 120, par. 439.33-10 |
35 ILCS 115/3-10 | from Ch. 120, par. 439.103-10 |
35 ILCS 120/2-10 | |
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Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that the tax on gasohol applies to 100% of the proceeds of sales made on or after the effective date (currently, the tax applies to 80% of the proceeds of sales made before December 31, 2018 and 100% of the proceeds of sales made
thereafter).
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| | | FISCAL NOTE ACT MAY APPLY | |
| | 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 Use Tax Act is amended by changing Section | 5 | | 3-10 as follows:
| 6 | | (35 ILCS 105/3-10)
| 7 | | Sec. 3-10. Rate of tax. Unless otherwise provided in this | 8 | | Section, the tax
imposed by this Act is at the rate of 6.25% of | 9 | | either the selling price or the
fair market value, if any, of | 10 | | the tangible personal property. In all cases
where property | 11 | | functionally used or consumed is the same as the property that
| 12 | | was purchased at retail, then the tax is imposed on the selling | 13 | | price of the
property. In all cases where property functionally | 14 | | used or consumed is a
by-product or waste product that has been | 15 | | refined, manufactured, or produced
from property purchased at | 16 | | retail, then the tax is imposed on the lower of the
fair market | 17 | | value, if any, of the specific property so used in this State | 18 | | or on
the selling price of the property purchased at retail. | 19 | | For purposes of this
Section "fair market value" means the | 20 | | price at which property would change
hands between a willing | 21 | | buyer and a willing seller, neither being under any
compulsion | 22 | | to buy or sell and both having reasonable knowledge of the
| 23 | | relevant facts. The fair market value shall be established by |
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| 1 | | Illinois sales by
the taxpayer of the same property as that | 2 | | functionally used or consumed, or if
there are no such sales by | 3 | | the taxpayer, then comparable sales or purchases of
property of | 4 | | like kind and character in Illinois.
| 5 | | Beginning on July 1, 2000 and through December 31, 2000, | 6 | | with respect to
motor fuel, as defined in Section 1.1 of the | 7 | | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | 8 | | the Use Tax Act, the tax is
imposed at the rate of 1.25%.
| 9 | | Beginning on August 6, 2010 through August 15, 2010, with | 10 | | respect to sales tax holiday items as defined in Section 3-6 of | 11 | | this Act, the
tax is imposed at the rate of 1.25%. | 12 | | With respect to gasohol, the tax imposed by this Act | 13 | | applies to (i) 70%
of the proceeds of sales made on or after | 14 | | January 1, 1990, and before
July 1, 2003, (ii) 80% of the | 15 | | proceeds of sales made
on or after July 1, 2003 and on or | 16 | | before December 31, 2018, and (iii) 100% of the proceeds of | 17 | | sales made
thereafter.
If, at any time, however, the tax under | 18 | | this Act on sales of gasohol is
imposed at the
rate of 1.25%, | 19 | | then the tax imposed by this Act applies to 100% of the | 20 | | proceeds
of sales of gasohol made during that time.
| 21 | | With respect to majority blended ethanol fuel, the tax | 22 | | imposed by this Act
does
not apply
to the proceeds of sales | 23 | | made on or after July 1, 2003 and on or before
December
31, | 24 | | 2018 but applies to 100% of the proceeds of sales made | 25 | | thereafter.
| 26 | | With respect to biodiesel blends with no less than 1% and |
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| 1 | | no more than 10%
biodiesel, the tax imposed by this Act applies | 2 | | to (i) 80% of the
proceeds of sales made on or after July 1, | 3 | | 2003 and on or before December 31, 2018
and (ii) 100% of the | 4 | | proceeds of sales made
thereafter.
If, at any time, however, | 5 | | the tax under this Act on sales of biodiesel blends
with no | 6 | | less than 1% and no more than 10% biodiesel
is imposed at the | 7 | | rate of
1.25%, then the
tax imposed by this Act applies to 100% | 8 | | of the proceeds of sales of biodiesel
blends with no less than | 9 | | 1% and no more than 10% biodiesel
made
during that time.
| 10 | | With respect to 100% biodiesel and biodiesel blends with | 11 | | more than 10%
but no more than 99% biodiesel, the tax imposed | 12 | | by this Act does not apply to
the
proceeds of sales made on or | 13 | | after July 1, 2003 and on or before
December 31, 2018 but | 14 | | applies to 100% of the proceeds of sales made
thereafter.
| 15 | | With respect to food for human consumption that is to be | 16 | | consumed off the
premises where it is sold (other than | 17 | | alcoholic beverages, soft drinks, and
food that has been | 18 | | prepared for immediate consumption) and prescription and
| 19 | | nonprescription medicines, drugs, medical appliances, | 20 | | modifications to a motor
vehicle for the purpose of rendering | 21 | | it usable by a disabled person, and
insulin, urine testing | 22 | | materials, syringes, and needles used by diabetics, for
human | 23 | | use, the tax is imposed at the rate of 1%. For the purposes of | 24 | | this
Section, until September 1, 2009: the term "soft drinks" | 25 | | means any complete, finished, ready-to-use,
non-alcoholic | 26 | | drink, whether carbonated or not, including but not limited to
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| 1 | | soda water, cola, fruit juice, vegetable juice, carbonated | 2 | | water, and all other
preparations commonly known as soft drinks | 3 | | of whatever kind or description that
are contained in any | 4 | | closed or sealed bottle, can, carton, or container,
regardless | 5 | | of size; but "soft drinks" does not include coffee, tea, | 6 | | non-carbonated
water, infant formula, milk or milk products as | 7 | | defined in the Grade A
Pasteurized Milk and Milk Products Act, | 8 | | or drinks containing 50% or more
natural fruit or vegetable | 9 | | juice.
| 10 | | Notwithstanding any other provisions of this
Act, | 11 | | beginning September 1, 2009, "soft drinks" means non-alcoholic | 12 | | beverages that contain natural or artificial sweeteners. "Soft | 13 | | drinks" do not include beverages that contain milk or milk | 14 | | products, soy, rice or similar milk substitutes, or greater | 15 | | than 50% of vegetable or fruit juice by volume. | 16 | | Until August 1, 2009, and notwithstanding any other | 17 | | provisions of this
Act, "food for human consumption that is to | 18 | | be consumed off the premises where
it is sold" includes all | 19 | | food sold through a vending machine, except soft
drinks and | 20 | | food products that are dispensed hot from a vending machine,
| 21 | | regardless of the location of the vending machine. Beginning | 22 | | August 1, 2009, and notwithstanding any other provisions of | 23 | | this Act, "food for human consumption that is to be consumed | 24 | | off the premises where it is sold" includes all food sold | 25 | | through a vending machine, except soft drinks, candy, and food | 26 | | products that are dispensed hot from a vending machine, |
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| 1 | | regardless of the location of the vending machine.
| 2 | | Notwithstanding any other provisions of this
Act, | 3 | | beginning September 1, 2009, "food for human consumption that | 4 | | is to be consumed off the premises where
it is sold" does not | 5 | | include candy. For purposes of this Section, "candy" means a | 6 | | preparation of sugar, honey, or other natural or artificial | 7 | | sweeteners in combination with chocolate, fruits, nuts or other | 8 | | ingredients or flavorings in the form of bars, drops, or | 9 | | pieces. "Candy" does not include any preparation that contains | 10 | | flour or requires refrigeration. | 11 | | Notwithstanding any other provisions of this
Act, | 12 | | beginning September 1, 2009, "nonprescription medicines and | 13 | | drugs" does not include grooming and hygiene products. For | 14 | | purposes of this Section, "grooming and hygiene products" | 15 | | includes, but is not limited to, soaps and cleaning solutions, | 16 | | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | 17 | | lotions and screens, unless those products are available by | 18 | | prescription only, regardless of whether the products meet the | 19 | | definition of "over-the-counter-drugs". For the purposes of | 20 | | this paragraph, "over-the-counter-drug" means a drug for human | 21 | | use that contains a label that identifies the product as a drug | 22 | | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | 23 | | label includes: | 24 | | (A) A "Drug Facts" panel; or | 25 | | (B) A statement of the "active ingredient(s)" with a | 26 | | list of those ingredients contained in the compound, |
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| 1 | | substance or preparation. | 2 | | Beginning on the effective date of this amendatory Act of | 3 | | the 98th General Assembly, "prescription and nonprescription | 4 | | medicines and drugs" includes medical cannabis purchased from a | 5 | | registered dispensing organization under the Compassionate Use | 6 | | of Medical Cannabis Pilot Program Act. | 7 | | If the property that is purchased at retail from a retailer | 8 | | is acquired
outside Illinois and used outside Illinois before | 9 | | being brought to Illinois
for use here and is taxable under | 10 | | this Act, the "selling price" on which
the tax is computed | 11 | | shall be reduced by an amount that represents a
reasonable | 12 | | allowance for depreciation for the period of prior out-of-state | 13 | | use.
| 14 | | (Source: P.A. 97-636, eff. 6-1-12; 98-122, eff. 1-1-14.)
| 15 | | Section 10. The Service Use Tax Act is amended by changing | 16 | | Section 3-10 as follows:
| 17 | | (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
| 18 | | Sec. 3-10. Rate of tax. Unless otherwise provided in this | 19 | | Section,
the tax imposed by this Act is at the rate of 6.25% of | 20 | | the selling
price of tangible personal property transferred as | 21 | | an incident to the sale
of service, but, for the purpose of | 22 | | computing this tax, in no event shall
the selling price be less | 23 | | than the cost price of the property to the
serviceman.
| 24 | | Beginning on July 1, 2000 and through December 31, 2000, |
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| 1 | | with respect to
motor fuel, as defined in Section 1.1 of the | 2 | | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | 3 | | the Use Tax Act, the tax is
imposed at
the rate of 1.25%.
| 4 | | With respect to gasohol, as defined in the Use Tax Act, the | 5 | | tax imposed
by this Act applies to (i) 70% of the selling price | 6 | | of property transferred
as an incident to the sale of service | 7 | | on or after January 1, 1990,
and before July 1, 2003, (ii) 80% | 8 | | of the selling price of
property transferred as an incident to | 9 | | the sale of service on or after July
1, 2003 and on or before | 10 | | December 31, 2018, and (iii)
100% of the selling price | 11 | | thereafter.
If, at any time, however, the tax under this Act on | 12 | | sales of gasohol, as
defined in
the Use Tax Act, is imposed at | 13 | | the rate of 1.25%, then the
tax imposed by this Act applies to | 14 | | 100% of the proceeds of sales of gasohol
made during that time.
| 15 | | With respect to majority blended ethanol fuel, as defined | 16 | | in the Use Tax Act,
the
tax
imposed by this Act does not apply | 17 | | to the selling price of property transferred
as an incident to | 18 | | the sale of service on or after July 1, 2003 and on or before
| 19 | | December 31, 2018 but applies to 100% of the selling price | 20 | | thereafter.
| 21 | | With respect to biodiesel blends, as defined in the Use Tax | 22 | | Act, with no less
than 1% and no
more than 10% biodiesel, the | 23 | | tax imposed by this Act
applies to (i) 80% of the selling price | 24 | | of property transferred as an incident
to the sale of service | 25 | | on or after July 1, 2003 and on or before December 31, 2018
and | 26 | | (ii) 100% of the proceeds of the selling price
thereafter.
If, |
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| 1 | | at any time, however, the tax under this Act on sales of | 2 | | biodiesel blends,
as
defined in the Use Tax Act, with no less | 3 | | than 1% and no more than 10% biodiesel
is imposed at the rate | 4 | | of 1.25%, then the
tax imposed by this Act applies to 100% of | 5 | | the proceeds of sales of biodiesel
blends with no less than 1% | 6 | | and no more than 10% biodiesel
made
during that time.
| 7 | | With respect to 100% biodiesel, as defined in the Use Tax | 8 | | Act, and biodiesel
blends, as defined in the Use Tax Act, with
| 9 | | more than 10% but no more than 99% biodiesel, the tax imposed | 10 | | by this Act
does not apply to the proceeds of the selling price | 11 | | of property transferred
as an incident to the sale of service | 12 | | on or after July 1, 2003 and on or before
December 31, 2018 but | 13 | | applies to 100% of the selling price thereafter.
| 14 | | At the election of any registered serviceman made for each | 15 | | fiscal year,
sales of service in which the aggregate annual | 16 | | cost price of tangible
personal property transferred as an | 17 | | incident to the sales of service is
less than 35%, or 75% in | 18 | | the case of servicemen transferring prescription
drugs or | 19 | | servicemen engaged in graphic arts production, of the aggregate
| 20 | | annual total gross receipts from all sales of service, the tax | 21 | | imposed by
this Act shall be based on the serviceman's cost | 22 | | price of the tangible
personal property transferred as an | 23 | | incident to the sale of those services.
| 24 | | The tax shall be imposed at the rate of 1% on food prepared | 25 | | for
immediate consumption and transferred incident to a sale of | 26 | | service subject
to this Act or the Service Occupation Tax Act |
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| 1 | | by an entity licensed under
the Hospital Licensing Act, the | 2 | | Nursing Home Care Act, the ID/DD Community Care Act, the | 3 | | Specialized Mental Health Rehabilitation Act of 2013, or the
| 4 | | Child Care
Act of 1969. The tax shall
also be imposed at the | 5 | | rate of 1% on food for human consumption that is to be
consumed | 6 | | off the premises where it is sold (other than alcoholic | 7 | | beverages,
soft drinks, and food that has been prepared for | 8 | | immediate consumption and is
not otherwise included in this | 9 | | paragraph) and prescription and nonprescription
medicines, | 10 | | drugs, medical appliances, modifications to a motor vehicle for | 11 | | the
purpose of rendering it usable by a disabled person, and | 12 | | insulin, urine testing
materials,
syringes, and needles used by | 13 | | diabetics, for
human use. For the purposes of this Section, | 14 | | until September 1, 2009: the term "soft drinks" means any
| 15 | | complete, finished, ready-to-use, non-alcoholic drink, whether | 16 | | carbonated or
not, including but not limited to soda water, | 17 | | cola, fruit juice, vegetable
juice, carbonated water, and all | 18 | | other preparations commonly known as soft
drinks of whatever | 19 | | kind or description that are contained in any closed or
sealed | 20 | | bottle, can, carton, or container, regardless of size; but | 21 | | "soft drinks"
does not include coffee, tea, non-carbonated | 22 | | water, infant formula, milk or
milk products as defined in the | 23 | | Grade A Pasteurized Milk and Milk Products Act,
or drinks | 24 | | containing 50% or more natural fruit or vegetable juice.
| 25 | | Notwithstanding any other provisions of this
Act, | 26 | | beginning September 1, 2009, "soft drinks" means non-alcoholic |
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| 1 | | beverages that contain natural or artificial sweeteners. "Soft | 2 | | drinks" do not include beverages that contain milk or milk | 3 | | products, soy, rice or similar milk substitutes, or greater | 4 | | than 50% of vegetable or fruit juice by volume. | 5 | | Until August 1, 2009, and notwithstanding any other | 6 | | provisions of this Act, "food for human
consumption that is to | 7 | | be consumed off the premises where it is sold" includes
all | 8 | | food sold through a vending machine, except soft drinks and | 9 | | food products
that are dispensed hot from a vending machine, | 10 | | regardless of the location of
the vending machine. Beginning | 11 | | August 1, 2009, and notwithstanding any other provisions of | 12 | | this Act, "food for human consumption that is to be consumed | 13 | | off the premises where it is sold" includes all food sold | 14 | | through a vending machine, except soft drinks, candy, and food | 15 | | products that are dispensed hot from a vending machine, | 16 | | regardless of the location of the vending machine.
| 17 | | Notwithstanding any other provisions of this
Act, | 18 | | beginning September 1, 2009, "food for human consumption that | 19 | | is to be consumed off the premises where
it is sold" does not | 20 | | include candy. For purposes of this Section, "candy" means a | 21 | | preparation of sugar, honey, or other natural or artificial | 22 | | sweeteners in combination with chocolate, fruits, nuts or other | 23 | | ingredients or flavorings in the form of bars, drops, or | 24 | | pieces. "Candy" does not include any preparation that contains | 25 | | flour or requires refrigeration. | 26 | | Notwithstanding any other provisions of this
Act, |
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| 1 | | beginning September 1, 2009, "nonprescription medicines and | 2 | | drugs" does not include grooming and hygiene products. For | 3 | | purposes of this Section, "grooming and hygiene products" | 4 | | includes, but is not limited to, soaps and cleaning solutions, | 5 | | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | 6 | | lotions and screens, unless those products are available by | 7 | | prescription only, regardless of whether the products meet the | 8 | | definition of "over-the-counter-drugs". For the purposes of | 9 | | this paragraph, "over-the-counter-drug" means a drug for human | 10 | | use that contains a label that identifies the product as a drug | 11 | | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | 12 | | label includes: | 13 | | (A) A "Drug Facts" panel; or | 14 | | (B) A statement of the "active ingredient(s)" with a | 15 | | list of those ingredients contained in the compound, | 16 | | substance or preparation. | 17 | | Beginning on January 1, 2014 (the effective date of Public | 18 | | Act 98-122), "prescription and nonprescription medicines and | 19 | | drugs" includes medical cannabis purchased from a registered | 20 | | dispensing organization under the Compassionate Use of Medical | 21 | | Cannabis Pilot Program Act. | 22 | | If the property that is acquired from a serviceman is | 23 | | acquired outside
Illinois and used outside Illinois before | 24 | | being brought to Illinois for use
here and is taxable under | 25 | | this Act, the "selling price" on which the tax
is computed | 26 | | shall be reduced by an amount that represents a reasonable
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| 1 | | allowance for depreciation for the period of prior out-of-state | 2 | | use.
| 3 | | (Source: P.A. 97-38, eff. 6-28-11; 97-227, eff. 1-1-12; 97-636, | 4 | | eff. 6-1-12; 98-104, eff. 7-22-13; 98-122, eff. 1-1-14; 98-756, | 5 | | eff. 7-16-14.) | 6 | | Section 15. The Service Occupation Tax Act is amended by | 7 | | changing Section 3-10 as follows:
| 8 | | (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
| 9 | | Sec. 3-10. Rate of tax. Unless otherwise provided in this | 10 | | Section,
the tax imposed by this Act is at the rate of 6.25% of | 11 | | the "selling price",
as defined in Section 2 of the Service Use | 12 | | Tax Act, of the tangible
personal property. For the purpose of | 13 | | computing this tax, in no event
shall the "selling price" be | 14 | | less than the cost price to the serviceman of
the tangible | 15 | | personal property transferred. The selling price of each item
| 16 | | of tangible personal property transferred as an incident of a | 17 | | sale of
service may be shown as a distinct and separate item on | 18 | | the serviceman's
billing to the service customer. If the | 19 | | selling price is not so shown, the
selling price of the | 20 | | tangible personal property is deemed to be 50% of the
| 21 | | serviceman's entire billing to the service customer. When, | 22 | | however, a
serviceman contracts to design, develop, and produce | 23 | | special order machinery or
equipment, the tax imposed by this | 24 | | Act shall be based on the serviceman's
cost price of the |
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| 1 | | tangible personal property transferred incident to the
| 2 | | completion of the contract.
| 3 | | Beginning on July 1, 2000 and through December 31, 2000, | 4 | | with respect to
motor fuel, as defined in Section 1.1 of the | 5 | | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | 6 | | the Use Tax Act, the tax is
imposed at
the rate of 1.25%.
| 7 | | With respect to gasohol, as defined in the Use Tax Act, the | 8 | | tax imposed
by this Act shall apply to (i) 70% of the cost | 9 | | price of property
transferred as
an incident to the sale of | 10 | | service on or after January 1, 1990, and before
July 1, 2003, | 11 | | (ii) 80% of the selling price of property transferred as an
| 12 | | incident to the sale of service on or after July
1, 2003 and on | 13 | | or before December 31, 2018, and (iii) 100%
of
the cost price
| 14 | | thereafter.
If, at any time, however, the tax under this Act on | 15 | | sales of gasohol, as
defined in
the Use Tax Act, is imposed at | 16 | | the rate of 1.25%, then the
tax imposed by this Act applies to | 17 | | 100% of the proceeds of sales of gasohol
made during that time.
| 18 | | With respect to majority blended ethanol fuel, as defined | 19 | | in the Use Tax Act,
the
tax
imposed by this Act does not apply | 20 | | to the selling price of property transferred
as an incident to | 21 | | the sale of service on or after July 1, 2003 and on or before
| 22 | | December 31, 2018 but applies to 100% of the selling price | 23 | | thereafter.
| 24 | | With respect to biodiesel blends, as defined in the Use Tax | 25 | | Act, with no less
than 1% and no
more than 10% biodiesel, the | 26 | | tax imposed by this Act
applies to (i) 80% of the selling price |
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| 1 | | of property transferred as an incident
to the sale of service | 2 | | on or after July 1, 2003 and on or before December 31, 2018
and | 3 | | (ii) 100% of the proceeds of the selling price
thereafter.
If, | 4 | | at any time, however, the tax under this Act on sales of | 5 | | biodiesel blends,
as
defined in the Use Tax Act, with no less | 6 | | than 1% and no more than 10% biodiesel
is imposed at the rate | 7 | | of 1.25%, then the
tax imposed by this Act applies to 100% of | 8 | | the proceeds of sales of biodiesel
blends with no less than 1% | 9 | | 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 material, the tax | 13 | | imposed by this
Act
does not apply to the proceeds of the | 14 | | selling price of property transferred
as an incident to the | 15 | | 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 | | At the election of any registered serviceman made for each | 19 | | fiscal year,
sales of service in which the aggregate annual | 20 | | cost price of tangible
personal property transferred as an | 21 | | incident to the sales of service is
less than 35%, or 75% in | 22 | | the case of servicemen transferring prescription
drugs or | 23 | | servicemen engaged in graphic arts production, of the aggregate
| 24 | | annual total gross receipts from all sales of service, the tax | 25 | | imposed by
this Act shall be based on the serviceman's cost | 26 | | price of the tangible
personal property transferred incident to |
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| 1 | | the sale of those services.
| 2 | | The tax shall be imposed at the rate of 1% on food prepared | 3 | | for
immediate consumption and transferred incident to a sale of | 4 | | service subject
to this Act or the Service Occupation Tax Act | 5 | | by an entity licensed under
the Hospital Licensing Act, the | 6 | | Nursing Home Care Act, the ID/DD Community Care Act, the | 7 | | Specialized Mental Health Rehabilitation Act of 2013, or the
| 8 | | Child Care Act of 1969. The tax shall
also be imposed at the | 9 | | rate of 1% on food for human consumption that is
to be consumed | 10 | | off the
premises where it is sold (other than alcoholic | 11 | | beverages, soft drinks, and
food that has been prepared for | 12 | | immediate consumption and is not
otherwise included in this | 13 | | paragraph) and prescription and
nonprescription medicines, | 14 | | drugs, medical appliances, modifications to a motor
vehicle for | 15 | | the purpose of rendering it usable by a disabled person, and
| 16 | | insulin, urine testing materials, syringes, and needles used by | 17 | | diabetics, for
human use. For the purposes of this Section, | 18 | | until September 1, 2009: the term "soft drinks" means any
| 19 | | complete, finished, ready-to-use, non-alcoholic drink, whether | 20 | | carbonated or
not, including but not limited to soda water, | 21 | | cola, fruit juice, vegetable
juice, carbonated water, and all | 22 | | other preparations commonly known as soft
drinks of whatever | 23 | | kind or description that are contained in any closed or
sealed | 24 | | can, carton, or container, regardless of size; but "soft | 25 | | drinks" does not
include coffee, tea, non-carbonated water, | 26 | | infant formula, milk or milk
products as defined in the Grade A |
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| 1 | | Pasteurized Milk and Milk Products Act, or
drinks containing | 2 | | 50% or more natural fruit or vegetable juice.
| 3 | | Notwithstanding any other provisions of this
Act, | 4 | | beginning September 1, 2009, "soft drinks" means non-alcoholic | 5 | | beverages that contain natural or artificial sweeteners. "Soft | 6 | | drinks" do not include beverages that contain milk or milk | 7 | | products, soy, rice or similar milk substitutes, or greater | 8 | | than 50% of vegetable or fruit juice by volume. | 9 | | Until August 1, 2009, and notwithstanding any other | 10 | | provisions of this Act, "food for human consumption
that is to | 11 | | be consumed off the premises where it is sold" includes all | 12 | | food
sold through a vending machine, except soft drinks and | 13 | | food products that are
dispensed hot from a vending machine, | 14 | | regardless of the location of the vending
machine. Beginning | 15 | | August 1, 2009, and notwithstanding any other provisions of | 16 | | this Act, "food for human consumption that is to be consumed | 17 | | off the premises where it is sold" includes all food sold | 18 | | through a vending machine, except soft drinks, candy, and food | 19 | | products that are dispensed hot from a vending machine, | 20 | | regardless of the location of the vending machine.
| 21 | | Notwithstanding any other provisions of this
Act, | 22 | | beginning September 1, 2009, "food for human consumption that | 23 | | is to be consumed off the premises where
it is sold" does not | 24 | | include candy. For purposes of this Section, "candy" means a | 25 | | preparation of sugar, honey, or other natural or artificial | 26 | | sweeteners in combination with chocolate, fruits, nuts or other |
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| 1 | | ingredients or flavorings in the form of bars, drops, or | 2 | | pieces. "Candy" does not include any preparation that contains | 3 | | flour or requires refrigeration. | 4 | | Notwithstanding any other provisions of this
Act, | 5 | | beginning September 1, 2009, "nonprescription medicines and | 6 | | drugs" does not include grooming and hygiene products. For | 7 | | purposes of this Section, "grooming and hygiene products" | 8 | | includes, but is not limited to, soaps and cleaning solutions, | 9 | | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | 10 | | lotions and screens, unless those products are available by | 11 | | prescription only, regardless of whether the products meet the | 12 | | definition of "over-the-counter-drugs". For the purposes of | 13 | | this paragraph, "over-the-counter-drug" means a drug for human | 14 | | use that contains a label that identifies the product as a drug | 15 | | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | 16 | | label includes: | 17 | | (A) A "Drug Facts" panel; or | 18 | | (B) A statement of the "active ingredient(s)" with a | 19 | | list of those ingredients contained in the compound, | 20 | | substance or preparation. | 21 | | Beginning on January 1, 2014 (the effective date of Public | 22 | | Act 98-122), "prescription and nonprescription medicines and | 23 | | drugs" includes medical cannabis purchased from a registered | 24 | | dispensing organization under the Compassionate Use of Medical | 25 | | Cannabis Pilot Program Act. | 26 | | (Source: P.A. 97-38, eff. 6-28-11; 97-227, eff. 1-1-12; 97-636, |
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| 1 | | eff. 6-1-12; 98-104, eff. 7-22-13; 98-122, eff. 1-1-14; 98-756, | 2 | | eff. 7-16-14.) | 3 | | Section 20. The Retailers' Occupation Tax Act is amended by | 4 | | changing Section 2-10 as follows:
| 5 | | (35 ILCS 120/2-10)
| 6 | | Sec. 2-10. Rate of tax. Unless otherwise provided in this | 7 | | Section,
the tax imposed by this Act is at the rate of 6.25% of | 8 | | gross receipts
from sales of tangible personal property made in | 9 | | the course of business.
| 10 | | Beginning on July 1, 2000 and through December 31, 2000, | 11 | | with respect to
motor fuel, as defined in Section 1.1 of the | 12 | | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | 13 | | the Use Tax Act, the tax is
imposed at the rate of 1.25%.
| 14 | | Beginning on August 6, 2010 through August 15, 2010, with | 15 | | respect to sales tax holiday items as defined in Section 2-8 of | 16 | | this Act, the
tax is imposed at the rate of 1.25%. | 17 | | Within 14 days after the effective date of this amendatory | 18 | | Act of the 91st
General Assembly, each retailer of motor fuel | 19 | | and gasohol shall cause the
following notice to be posted in a | 20 | | prominently visible place on each retail
dispensing device that | 21 | | is used to dispense motor
fuel or gasohol in the State of | 22 | | Illinois: "As of July 1, 2000, the State of
Illinois has | 23 | | eliminated the State's share of sales tax on motor fuel and
| 24 | | gasohol through December 31, 2000. The price on this pump |
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| 1 | | should reflect the
elimination of the tax." The notice shall be | 2 | | printed in bold print on a sign
that is no smaller than 4 | 3 | | inches by 8 inches. The sign shall be clearly
visible to | 4 | | customers. Any retailer who fails to post or maintain a | 5 | | required
sign through December 31, 2000 is guilty of a petty | 6 | | offense for which the fine
shall be $500 per day per each | 7 | | retail premises where a violation occurs.
| 8 | | With respect to gasohol, as defined in the Use Tax Act, the | 9 | | tax imposed
by this Act applies to (i) 70% of the proceeds of | 10 | | sales made on or after
January 1, 1990, and before July 1, | 11 | | 2003, (ii) 80% of the proceeds of
sales made on or after July | 12 | | 1, 2003 and on or before December 31,
2018, and (iii) 100% of | 13 | | the proceeds of sales
made thereafter.
If, at any time, | 14 | | however, the tax under this Act on sales of gasohol, as
defined | 15 | | in
the Use Tax Act, is imposed at the rate of 1.25%, then the
| 16 | | tax imposed by this Act applies to 100% of the proceeds of | 17 | | sales of gasohol
made during that time.
| 18 | | With respect to majority blended ethanol fuel, as defined | 19 | | in the Use Tax Act,
the
tax
imposed by this Act does not apply | 20 | | to the proceeds of sales made on or after
July 1, 2003 and on or | 21 | | before December 31, 2018 but applies to 100% of the
proceeds of | 22 | | sales made thereafter.
| 23 | | With respect to biodiesel blends, as defined in the Use Tax | 24 | | Act, with no less
than 1% and no
more than 10% biodiesel, the | 25 | | tax imposed by this Act
applies to (i) 80% of the proceeds of | 26 | | sales made on or after July 1, 2003
and on or before December |
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| 1 | | 31, 2018 and (ii) 100% of the
proceeds of sales made | 2 | | thereafter.
If, at any time, however, the tax under this Act on | 3 | | sales of biodiesel blends,
as
defined in the Use Tax Act, with | 4 | | no less than 1% and no more than 10% biodiesel
is imposed at | 5 | | the rate of 1.25%, then the
tax imposed by this Act applies to | 6 | | 100% of the proceeds of sales of biodiesel
blends with no less | 7 | | than 1% and no more than 10% biodiesel
made
during that time.
| 8 | | With respect to 100% biodiesel, as defined in the Use Tax | 9 | | Act, and biodiesel
blends, as defined in the Use Tax Act, with
| 10 | | more than 10% but no more than 99% biodiesel, the tax imposed | 11 | | by this Act
does not apply to the proceeds of sales made on or | 12 | | after July 1, 2003
and on or before December 31, 2018 but | 13 | | applies to 100% of the
proceeds of sales made thereafter.
| 14 | | With respect to food for human consumption that is to be | 15 | | consumed off the
premises where it is sold (other than | 16 | | alcoholic beverages, soft drinks, and
food that has been | 17 | | prepared for immediate consumption) and prescription and
| 18 | | nonprescription medicines, drugs, medical appliances, | 19 | | modifications to a motor
vehicle for the purpose of rendering | 20 | | it usable by a disabled person, and
insulin, urine testing | 21 | | materials, syringes, and needles used by diabetics, for
human | 22 | | use, the tax is imposed at the rate of 1%. For the purposes of | 23 | | this
Section, until September 1, 2009: the term "soft drinks" | 24 | | means any complete, finished, ready-to-use,
non-alcoholic | 25 | | drink, whether carbonated or not, including but not limited to
| 26 | | soda water, cola, fruit juice, vegetable juice, carbonated |
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| 1 | | water, and all other
preparations commonly known as soft drinks | 2 | | of whatever kind or description that
are contained in any | 3 | | closed or sealed bottle, can, carton, or container,
regardless | 4 | | of size; but "soft drinks" does not include coffee, tea, | 5 | | non-carbonated
water, infant formula, milk or milk products as | 6 | | defined in the Grade A
Pasteurized Milk and Milk Products Act, | 7 | | or drinks containing 50% or more
natural fruit or vegetable | 8 | | juice.
| 9 | | Notwithstanding any other provisions of this
Act, | 10 | | beginning September 1, 2009, "soft drinks" means non-alcoholic | 11 | | beverages that contain natural or artificial sweeteners. "Soft | 12 | | drinks" do not include beverages that contain milk or milk | 13 | | products, soy, rice or similar milk substitutes, or greater | 14 | | than 50% of vegetable or fruit juice by volume. | 15 | | Until August 1, 2009, and notwithstanding any other | 16 | | provisions of this
Act, "food for human consumption that is to | 17 | | be consumed off the premises where
it is sold" includes all | 18 | | food sold through a vending machine, except soft
drinks and | 19 | | food products that are dispensed hot from a vending machine,
| 20 | | regardless of the location of the vending machine. Beginning | 21 | | August 1, 2009, and notwithstanding any other provisions of | 22 | | this Act, "food for human consumption that is to be consumed | 23 | | off the premises where it is sold" includes all food sold | 24 | | through a vending machine, except soft drinks, candy, and food | 25 | | products that are dispensed hot from a vending machine, | 26 | | regardless of the location of the vending machine.
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| 1 | | Notwithstanding any other provisions of this
Act, | 2 | | beginning September 1, 2009, "food for human consumption that | 3 | | is to be consumed off the premises where
it is sold" does not | 4 | | include candy. For purposes of this Section, "candy" means a | 5 | | preparation of sugar, honey, or other natural or artificial | 6 | | sweeteners in combination with chocolate, fruits, nuts or other | 7 | | ingredients or flavorings in the form of bars, drops, or | 8 | | pieces. "Candy" does not include any preparation that contains | 9 | | flour or requires refrigeration. | 10 | | Notwithstanding any other provisions of this
Act, | 11 | | beginning September 1, 2009, "nonprescription medicines and | 12 | | drugs" does not include grooming and hygiene products. For | 13 | | purposes of this Section, "grooming and hygiene products" | 14 | | includes, but is not limited to, soaps and cleaning solutions, | 15 | | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | 16 | | lotions and screens, unless those products are available by | 17 | | prescription only, regardless of whether the products meet the | 18 | | definition of "over-the-counter-drugs". For the purposes of | 19 | | this paragraph, "over-the-counter-drug" means a drug for human | 20 | | use that contains a label that identifies the product as a drug | 21 | | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | 22 | | label includes: | 23 | | (A) A "Drug Facts" panel; or | 24 | | (B) A statement of the "active ingredient(s)" with a | 25 | | list of those ingredients contained in the compound, | 26 | | substance or preparation.
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| 1 | | Beginning on the effective date of this amendatory Act of | 2 | | the 98th General Assembly, "prescription and nonprescription | 3 | | medicines and drugs" includes medical cannabis purchased from a | 4 | | registered dispensing organization under the Compassionate Use | 5 | | of Medical Cannabis Pilot Program Act. | 6 | | (Source: P.A. 97-636, eff. 6-1-12; 98-122, eff. 1-1-14.)
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