Full Text of SB2236 94th General Assembly
SB2236eng 94TH GENERAL ASSEMBLY
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SB2236 Engrossed |
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LRB094 18473 RSP 53794 b |
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| AN ACT concerning renewable fuels.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Illinois Renewable Fuels Development | 5 |
| Program Act is amended by changing Sections 10, 15, and 20 and | 6 |
| by adding Sections 15-a, 15-b, 15-c, 15-d, 15-e, 20-a, and 35 | 7 |
| as follows: | 8 |
| (20 ILCS 689/10)
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| Sec. 10. Definitions. As used in this Act:
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| "Biodiesel" means a renewable diesel fuel derived
from
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| biomass that is intended for use in diesel engines.
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| "Biodiesel blend" means a blend of biodiesel
with
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| petroleum-based diesel fuel in which the resultant product | 14 |
| contains no less
than 1% and
no more than 99% biodiesel.
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| "Biomass" means non-fossil organic materials that have
an
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| intrinsic chemical energy content. "Biomass" includes, but is | 17 |
| not limited to,
soybean oil,
other vegetable oils, and ethanol.
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| "Department" means the Department of Commerce and Economic | 19 |
| Opportunity
Community Affairs .
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| "Denatured ethanol" means an agriculturally derived ethyl | 21 |
| alcohol for blending with gasolines for use as automotive | 22 |
| spark-ignition engine fuel.
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| "Diesel fuel" means any product intended for use
or
offered | 24 |
| for sale as a fuel for engines in which the fuel is injected | 25 |
| into the
combustion
chamber and ignited by pressure without | 26 |
| electric spark.
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| "Director" means the Director of Commerce and Economic | 28 |
| Opportunity
Community Affairs .
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| "Ethanol" means a product produced from agricultural | 30 |
| commodities or
by-products used as a fuel or to be blended with | 31 |
| other fuels for use in motor
vehicles.
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| "Fuel" means fuel as defined in Section 1.19 of the Motor |
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| Fuel Tax Law.
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| "Gasohol" means motor fuel that is no more than 90% | 3 |
| gasoline and
at least 10%
denatured ethanol that contains no | 4 |
| more than 1.25% water by weight.
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| "Gasoline" means all products commonly or
commercially | 6 |
| known or sold as gasoline (including casing head and absorption | 7 |
| or
natural gasoline).
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| "Illinois agricultural product" means any agricultural | 9 |
| commodity grown in
Illinois
that is used by a production | 10 |
| facility to produce renewable fuel in Illinois,
including, but
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| not limited to, corn, barley, and soy beans.
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| "Labor Organization"
means any organization defined as a | 13 |
| "labor organization" under Section 2 of
the National Labor | 14 |
| Relations Act (29 U.S.C. 152).
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| "Majority blended ethanol fuel"
means motor fuel that
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| contains no less than 70% and no more than 90% denatured | 17 |
| ethanol and no less
than 10% and no more than 30% gasoline.
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| "Motor vehicles" means motor vehicles as defined in the | 19 |
| Illinois Vehicle Code
and watercraft propelled by an internal | 20 |
| combustion engine.
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| "Owner" means any individual, sole proprietorship, limited | 22 |
| partnership,
co-partnership, joint venture, corporation, | 23 |
| cooperative, or other legal
entity, including its agents, that | 24 |
| operates or
will operate a
plant located within the State of | 25 |
| Illinois.
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| "Plant" means a production facility that produces a | 27 |
| renewable fuel. "Plant"
includes land, any building or other | 28 |
| improvement on or to land, and any
personal
properties deemed | 29 |
| necessary or suitable for use, whether or not now in
existence, | 30 |
| in the
processing of fuel from agricultural commodities or | 31 |
| by-products.
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| "Renewable fuel" means ethanol, gasohol, majority blended | 33 |
| ethanol fuel,
biodiesel
blend fuel,
and biodiesel.
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| (Source: P.A. 93-15, eff. 6-11-03; 93-618, eff. 12-11-03; | 35 |
| revised 12-6-03.)
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| (20 ILCS 689/15)
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| Sec. 15. Illinois Renewable Fuels Development Program.
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| (a) The Department must develop and administer the Illinois | 4 |
| Renewable Fuels
Development Program to assist in the | 5 |
| construction, modification, alteration, or
retrofitting of | 6 |
| renewable fuel plants in Illinois.
The recipient of a grant | 7 |
| under
this Section
must:
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| (1) be constructing, modifying, altering, or | 9 |
| retrofitting a plant in the
State
of Illinois;
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| (2) be constructing, modifying, altering, or | 11 |
| retrofitting (i) an ethanol
a plant that has
annual | 12 |
| production capacity of no less than 30,000,000 gallons of | 13 |
| renewable fuel
per year or (ii) a biodiesel plant ; and
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| (3) enter into a project labor agreement as prescribed | 15 |
| by Section 25 of
this
Act.
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| (b) Grant applications must be made on forms provided by | 17 |
| and in accordance
with
procedures established by the | 18 |
| Department.
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| (c) The Department must give preference to applicants that | 20 |
| use Illinois
agricultural products in the production of | 21 |
| renewable fuel at the plant for
which the
grant is being | 22 |
| requested.
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| (Source: P.A. 93-15, eff. 6-11-03.)
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| (20 ILCS 689/15-a new) | 25 |
| Sec. 15-a. Illinois Renewable Fuels Majority Blended | 26 |
| Ethanol Program. The Department shall establish and administer | 27 |
| the Illinois Renewable Fuels Majority Blended Ethanol Program | 28 |
| to encourage the construction, installation, and marketing of | 29 |
| majority blended ethanol fuel. | 30 |
| (20 ILCS 689/15-b new) | 31 |
| Sec. 15-b. Illinois Corn Grain to Fuel Research Consortium | 32 |
| Assistance Program. The Department shall develop and | 33 |
| administer a grant program to assist members of the Illinois | 34 |
| Corn Grain to Fuel Research Consortium in research and support |
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| efforts on behalf of corn kernel to fuel alcohol and value | 2 |
| added co-products. The Department shall solicit proposals for | 3 |
| funding if they provide for research in the Consortium member's | 4 |
| own laboratories, for research collaborations among Consortium | 5 |
| members, or for members outside the Consortium conducting pilot | 6 |
| testing at the National Corn-to-Ethanol Research Center. | 7 |
| Preference will be given to projects in partnership with | 8 |
| industry or for project pilot scale demonstration that advance | 9 |
| Illinois leadership in the development of a bio-based economy. | 10 |
| (20 ILCS 689/15-c new) | 11 |
| Sec. 15-c. Illinois Renewable Fuels Corn-to-Hydrogen Fuel | 12 |
| Cell Research Program. The Department shall establish and | 13 |
| administer the Illinois Renewable Fuels Corn-to-Hydrogen Fuel | 14 |
| Cell Research Program to encourage the development and | 15 |
| implementation of methods to convert corn into hydrogen for | 16 |
| hydrogen fuel cells. | 17 |
| (20 ILCS 689/15-d new) | 18 |
| Sec. 15-d. Illinois Renewable Fuels Biodiesel | 19 |
| Infrastructure Grant Program. The Department shall establish | 20 |
| and administer the Illinois Renewable Fuels Biodiesel | 21 |
| Infrastructure Grant Program to provide assistance to fuel | 22 |
| distribution facilities in Illinois to construct, expand, and | 23 |
| maintain the necessary infrastructure to provide biodiesel to | 24 |
| the consumer market. | 25 |
| (20 ILCS 689/15-e new) | 26 |
| Sec. 15-e. Illinois Renewable Fuels Ethanol Development | 27 |
| Intergovernmental Assistance Program. The Department shall | 28 |
| establish and administer the Illinois Renewable Fuels Ethanol | 29 |
| Development Intergovernmental Assistance Program to provide | 30 |
| grant assistance to the Illinois Environmental Protection | 31 |
| Agency for each ethanol facility that applies for a permit | 32 |
| under Section 9.6 of the Environmental Protection Act. The | 33 |
| grant shall be limited to $100,000 for each ethanol facility |
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| permit processed annually. | 2 |
| (20 ILCS 689/20)
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| Sec. 20. Grants. Subject to appropriation from the Build | 4 |
| Illinois Bond
Fund ,
the
Director is authorized to award | 5 |
| Renewable Fuels Development Program Fund grants to eligible | 6 |
| applicants. The annual
aggregate
amount of grants for: | 7 |
| (a) the Illinois Renewable Fuels Program awarded shall not | 8 |
| exceed $25,000,000 in each of Fiscal Years 2007 and 2008 and | 9 |
| $15,000,000 thereafter .
For the purposes of this subsection | 10 |
| (a): in Fiscal Year 2007 and 2008 70% of annual grant funds | 11 |
| shall be used for ethanol facilities and 30% shall be used for | 12 |
| for biodiesel facilities, and in Fiscal Year 2009 and | 13 |
| thereafter, no more than $5,000,000 annually shall be used for | 14 |
| biodiesel facilities. If in any one year the Department | 15 |
| determines that there are not sufficient proposed facilities | 16 |
| for ethanol or biodiesel facilities to use the maximum grant | 17 |
| funds available as specified above for the category of | 18 |
| facility, the Department shall be able to use the appropriated | 19 |
| grant funds for the other category of facility.
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| (b) the Illinois Renewable Fuels Majority Blended Ethanol | 21 |
| Program shall not exceed $3,000,000 annually; | 22 |
| (c) the Illinois Corn Grain to Fuel Research Consortium | 23 |
| Assistance Program shall not exceed $3,000,000 annually; | 24 |
| (d) the Illinois Renewable Fuels Corn-to-Hydrogen Fuel | 25 |
| Cell Research Program shall not exceed $1,000,000 annually; | 26 |
| (e) the Illinois Renewable Fuels Biodiesel Infrastructure | 27 |
| Grant Program shall not exceed $500,000 annually; | 28 |
| (f) the Illinois Renewable Fuels Ethanol Development | 29 |
| Intergovernmental Assistance Program shall not exceed $500,000 | 30 |
| annually; | 31 |
| (g) research conducted at the National Corn-to-Ethanol | 32 |
| Research Facility at Southern Illinois University - | 33 |
| Edwardsville shall not exceed $1,000,000 annually; and | 34 |
| (h) a one-time grant in FY 2007 not to exceed $3,000,000 | 35 |
| for construction, remodeling, and expansion of the National |
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| Corn-to-Ethanol Research Facility at Southern Illinois | 2 |
| University - Edwardsville.
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| (Source: P.A. 93-15, eff. 6-11-03; 93-618, eff. 12-11-03.)
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| (20 ILCS 689/20-a new)
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| Sec. 20-a. Normal operating and execution of renewable | 6 |
| fuels programs in existence on January 1, 2006 within the | 7 |
| Department from the Renewable Fuels Development Program Fund | 8 |
| shall not exceed $5,000,000 annually. | 9 |
| (20 ILCS 689/35 new)
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| Sec. 35. Renewable Fuels Standard. | 11 |
| (a) Illinois has a long-standing policy of promoting the | 12 |
| research, development, and usage of alternative transportation | 13 |
| fuels. This policy shall encourage alternative fuel | 14 |
| development through a combination of market-based loans, | 15 |
| incentives, and promotions. The success of these programs is | 16 |
| indicated by Illinois becoming and remaining the leader in the | 17 |
| usage of alternative fuels. | 18 |
| (b) Beginning January 1, 2008, and notwithstanding any | 19 |
| other provision of law, denatured ethanol used as a blending | 20 |
| agent to produce gasohol or majority blended ethanol in | 21 |
| Illinois for the current fiscal year must equate to a minimum | 22 |
| of 10% of all taxable gasoline sold in Illinois during the | 23 |
| previous fiscal year. | 24 |
| (c) Beginning January 1, 2012, it shall be the goal of the | 25 |
| State of Illinois that denatured ethanol used as a blending | 26 |
| agent to produce gasohol or majority blended ethanol in | 27 |
| Illinois for the current fiscal year shall equate to a minimum | 28 |
| of 15% of all taxable gasoline sold in Illinois during the | 29 |
| previous fiscal year. | 30 |
| Section 10. The State Finance Act is amended by changing | 31 |
| Section 8h and by adding Sections 5.663 and 6z-70 as follows: | 32 |
| (30 ILCS 105/5.663 new)
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| Sec. 5.663. The Renewable Fuels Development Program Fund. | 2 |
| (30 ILCS 105/6z-70 new) | 3 |
| Sec. 6z-70. Renewable Fuels Development Program Fund. The | 4 |
| Renewable Fuels Development Program Fund is created as a | 5 |
| special fund in the State treasury. Moneys in the Fund may be | 6 |
| used by the Department of Commerce and Economic Opportunity, | 7 |
| subject to appropriation, for the Illinois Renewable Fuels | 8 |
| Program, the Illinois Renewable Fuels Majority Blended Ethanol | 9 |
| Program, the Illinois Corn Grain to Fuel Research Consortium | 10 |
| Assistance Program, the Illinois Renewable Fuels | 11 |
| Corn-to-Hydrogen Fuel Cell Research Program, the Illinois | 12 |
| Renewable Fuels Biodiesel Infrastructure Grant Program, the | 13 |
| Illinois Renewable Fuels Ethanol Development Intergovernmental | 14 |
| Assistance Program, the National Corn-to-Ethanol Research | 15 |
| Facility at Southern Illinois University - Edwardsville, and | 16 |
| other renewable fuel programs as contained in Section 20 of the | 17 |
| Illinois Renewable Fuels Development Program Act.
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| Moneys received for the purpose of this Section, including, | 19 |
| without limitation, fund transfers, gifts, grants, and awards | 20 |
| from any public or private entity, must be deposited into the | 21 |
| Fund. Any interest earned on moneys in the Fund must be | 22 |
| deposited into the Fund.
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| The State Comptroller and State Treasurer shall | 24 |
| automatically transfer on the last day of each month, beginning | 25 |
| on July 30, 2006, from the General Revenue Fund to the | 26 |
| Renewable Fuels Development Program Fund, an amount equal to | 27 |
| 1/12 of the amount set forth below in each of the specified | 28 |
| fiscal years:
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29 | | Fiscal Year | Amount |
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30 | | 2007 | $42,000,000 |
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31 | | 2008 | $39,000,000 |
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32 | | 2009 through 2016 | $29,000,000 |
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| There shall be deposited into the Renewable Fuels | 34 |
| Development Program Fund such bond proceeds and other moneys as | 35 |
| may, from time to time, be provided by law.
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| (30 ILCS 105/8h)
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| Sec. 8h. Transfers to General Revenue Fund. | 3 |
| (a) Except as provided in subsection (b), notwithstanding | 4 |
| any other
State law to the contrary, the Governor
may, through | 5 |
| June 30, 2007, from time to time direct the State Treasurer and | 6 |
| Comptroller to transfer
a specified sum from any fund held by | 7 |
| the State Treasurer to the General
Revenue Fund in order to | 8 |
| help defray the State's operating costs for the
fiscal year. | 9 |
| The total transfer under this Section from any fund in any
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| fiscal year shall not exceed the lesser of (i) 8% of the | 11 |
| revenues to be deposited
into the fund during that fiscal year | 12 |
| or (ii) an amount that leaves a remaining fund balance of 25% | 13 |
| of the July 1 fund balance of that fiscal year. In fiscal year | 14 |
| 2005 only, prior to calculating the July 1, 2004 final | 15 |
| balances, the Governor may calculate and direct the State | 16 |
| Treasurer with the Comptroller to transfer additional amounts | 17 |
| determined by applying the formula authorized in Public Act | 18 |
| 93-839 to the funds balances on July 1, 2003.
No transfer may | 19 |
| be made from a fund under this Section that would have the
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| effect of reducing the available balance in the fund to an | 21 |
| amount less than
the amount remaining unexpended and unreserved | 22 |
| from the total appropriation
from that fund estimated to be | 23 |
| expended for that fiscal year. This Section does not apply to | 24 |
| any
funds that are restricted by federal law to a specific use, | 25 |
| to any funds in
the Motor Fuel Tax Fund, the Intercity | 26 |
| Passenger Rail Fund, the Hospital Provider Fund, the Medicaid | 27 |
| Provider Relief Fund, the Teacher Health Insurance Security | 28 |
| Fund, the Reviewing Court Alternative Dispute Resolution Fund, | 29 |
| or the Voters' Guide Fund, the Foreign Language Interpreter | 30 |
| Fund, the Lawyers' Assistance Program Fund, the Supreme Court | 31 |
| Federal Projects Fund, the Supreme Court Special State Projects | 32 |
| Fund, or the Low-Level Radioactive Waste Facility Development | 33 |
| and Operation Fund, or the Hospital Basic Services Preservation | 34 |
| Fund, or to any
funds to which subsection (f) of Section 20-40 | 35 |
| of the Nursing and Advanced Practice Nursing Act applies. No |
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| transfers may be made under this Section from the Pet | 2 |
| Population Control Fund. Notwithstanding any
other provision | 3 |
| of this Section, for fiscal year 2004,
the total transfer under | 4 |
| this Section from the Road Fund or the State
Construction | 5 |
| Account Fund shall not exceed the lesser of (i) 5% of the | 6 |
| revenues to be deposited
into the fund during that fiscal year | 7 |
| or (ii) 25% of the beginning balance in the fund.
For fiscal | 8 |
| year 2005 through fiscal year 2007, no amounts may be | 9 |
| transferred under this Section from the Road Fund, the State | 10 |
| Construction Account Fund, the Criminal Justice Information | 11 |
| Systems Trust Fund, the Wireless Service Emergency Fund, or the | 12 |
| Mandatory Arbitration Fund.
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| In determining the available balance in a fund, the | 14 |
| Governor
may include receipts, transfers into the fund, and | 15 |
| other
resources anticipated to be available in the fund in that | 16 |
| fiscal year.
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| The State Treasurer and Comptroller shall transfer the | 18 |
| amounts designated
under this Section as soon as may be | 19 |
| practicable after receiving the direction
to transfer from the | 20 |
| Governor.
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| (b) This Section does not apply to: (i) the Ticket For The | 22 |
| Cure Fund ; (ii)
or to any fund established under the Community | 23 |
| Senior Services and Resources Act; or (iii)
(ii) on or after | 24 |
| January 1, 2006 ( the effective date of Public Act 94-511)
this | 25 |
| amendatory Act of the 94th General Assembly , the Child Labor | 26 |
| and Day and Temporary Labor Enforcement Fund. | 27 |
| (c) This Section does not apply to the Demutualization | 28 |
| Trust Fund established under the Uniform Disposition of | 29 |
| Unclaimed Property Act.
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| (d) This Section does not apply to the Renewable Fuels | 31 |
| Development Program Fund.
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| (Source: P.A. 93-32, eff. 6-20-03; 93-659, eff. 2-3-04; 93-674, | 33 |
| eff. 6-10-04; 93-714, eff. 7-12-04; 93-801, eff. 7-22-04; | 34 |
| 93-839, eff. 7-30-04; 93-1054, eff. 11-18-04; 93-1067, eff. | 35 |
| 1-15-05; 94-91, eff. 7-1-05; 94-120, eff. 7-6-05; 94-511, eff. | 36 |
| 1-1-06; 94-535, eff. 8-10-05; 94-639, eff. 8-22-05; 94-645, |
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SB2236 Engrossed |
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| eff. 8-22-05; 94-648, eff. 1-1-06; 94-686, eff. 11-2-05; | 2 |
| 94-691, eff. 11-2-05; revised 11-15-05.)
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| Section 15. The Use Tax Act is amended by changing Section | 4 |
| 3-10 as follows:
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| (35 ILCS 105/3-10) (from Ch. 120, par. 439.3-10)
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| Sec. 3-10. 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 |
| either the selling price or the
fair market value, if any, of | 9 |
| the tangible personal property. In all cases
where property | 10 |
| functionally used or consumed is the same as the property that
| 11 |
| was purchased at retail, then the tax is imposed on the selling | 12 |
| price of the
property. In all cases where property functionally | 13 |
| used or consumed is a
by-product or waste product that has been | 14 |
| refined, manufactured, or produced
from property purchased at | 15 |
| retail, then the tax is imposed on the lower of the
fair market | 16 |
| value, if any, of the specific property so used in this State | 17 |
| or on
the selling price of the property purchased at retail. | 18 |
| For purposes of this
Section "fair market value" means the | 19 |
| price at which property would change
hands between a willing | 20 |
| buyer and a willing seller, neither being under any
compulsion | 21 |
| to buy or sell and both having reasonable knowledge of the
| 22 |
| relevant facts. The fair market value shall be established by | 23 |
| Illinois sales by
the taxpayer of the same property as that | 24 |
| functionally used or consumed, or if
there are no such sales by | 25 |
| the taxpayer, then comparable sales or purchases of
property of | 26 |
| like kind and character in Illinois.
| 27 |
| Beginning on July 1, 2000 and through December 31, 2000, | 28 |
| with respect to
motor fuel, as defined in Section 1.1 of the | 29 |
| Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | 30 |
| the Use Tax Act, the tax is
imposed at the rate of 1.25%.
| 31 |
| With respect to gasohol, the tax imposed by this Act | 32 |
| applies to (i) 70%
of the proceeds of sales made on or after | 33 |
| January 1, 1990, and before
July 1, 2003, (ii) 80% of the | 34 |
| proceeds of sales made
on or after July 1, 2003 and on or |
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| before June 30, 2006
December 31, 2013 , (iii) 90% of the | 2 |
| proceeds of sales made on or after July 1, 2006 and on or | 3 |
| before June 30, 2016 and (iv)
(iii) 100% of the proceeds of | 4 |
| sales made
thereafter.
If, at any time, however, the tax under | 5 |
| this Act on sales of gasohol is
imposed at the
rate of 1.25%, | 6 |
| then the tax imposed by this Act applies to 100% of the | 7 |
| proceeds
of sales of gasohol made during that time.
| 8 |
| With respect to majority blended ethanol fuel, the tax | 9 |
| imposed by this Act
does
not apply
to the proceeds of sales | 10 |
| made on or after July 1, 2003 and on or before
December
31, | 11 |
| 2013 but applies to 100% of the proceeds of sales made | 12 |
| thereafter.
| 13 |
| With respect to biodiesel blends with no less than 1% and | 14 |
| no more than 10%
biodiesel, the tax imposed by this Act applies | 15 |
| to (i) 80% of the
proceeds of sales made on or after July 1, | 16 |
| 2003 and on or before December 31,
2013 and (ii) 100% of the | 17 |
| proceeds of sales made
thereafter.
If, at any time, however, | 18 |
| the tax under this Act on sales of biodiesel blends
with no | 19 |
| less than 1% and no more than 10% biodiesel
is imposed at the | 20 |
| rate of
1.25%, then the
tax imposed by this Act applies to 100% | 21 |
| of the proceeds of sales of biodiesel
blends with no less than | 22 |
| 1% and no more than 10% biodiesel
made
during that time.
| 23 |
| With respect to 100% biodiesel and biodiesel blends with | 24 |
| more than 10%
but no more than 99% biodiesel, the tax imposed | 25 |
| by this Act does not apply to
the
proceeds of sales made on or | 26 |
| after July 1, 2003 and on or before
December 31, 2013 but | 27 |
| applies to 100% of the proceeds of sales made
thereafter.
| 28 |
| With respect to food for human consumption that is to be | 29 |
| consumed off the
premises where it is sold (other than | 30 |
| alcoholic beverages, soft drinks, and
food that has been | 31 |
| prepared for immediate consumption) and prescription and
| 32 |
| nonprescription medicines, drugs, medical appliances, | 33 |
| modifications to a motor
vehicle for the purpose of rendering | 34 |
| it usable by a disabled person, and
insulin, urine testing | 35 |
| materials, syringes, and needles used by diabetics, for
human | 36 |
| use, the tax is imposed at the rate of 1%. For the purposes of |
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| this
Section, the term "soft drinks" means any complete, | 2 |
| finished, ready-to-use,
non-alcoholic drink, whether | 3 |
| carbonated or not, including but not limited to
soda water, | 4 |
| cola, fruit juice, vegetable juice, carbonated water, and all | 5 |
| other
preparations commonly known as soft drinks of whatever | 6 |
| kind or description that
are contained in any closed or sealed | 7 |
| bottle, can, carton, or container,
regardless of size. "Soft | 8 |
| drinks" does not include coffee, tea, non-carbonated
water, | 9 |
| infant formula, milk or milk products as defined in the Grade A
| 10 |
| Pasteurized Milk and Milk Products Act, or drinks containing | 11 |
| 50% or more
natural fruit or vegetable juice.
| 12 |
| Notwithstanding any other provisions of this
Act, "food for | 13 |
| human consumption that is to be consumed off the premises where
| 14 |
| it is sold" includes all food sold through a vending machine, | 15 |
| except soft
drinks and food products that are dispensed hot | 16 |
| from a vending machine,
regardless of the location of the | 17 |
| vending machine.
| 18 |
| If the property that is purchased at retail from a retailer | 19 |
| is acquired
outside Illinois and used outside Illinois before | 20 |
| being brought to Illinois
for use here and is taxable under | 21 |
| this Act, the "selling price" on which
the tax is computed | 22 |
| shall be reduced by an amount that represents a
reasonable | 23 |
| allowance for depreciation for the period of prior out-of-state | 24 |
| use.
| 25 |
| (Source: P.A. 93-17, eff. 6-11-03.)
| 26 |
| Section 20. The Service Use Tax Act is amended by changing | 27 |
| Section 3-10 as follows:
| 28 |
| (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
| 29 |
| Sec. 3-10. Rate of tax. Unless otherwise provided in this | 30 |
| Section,
the tax imposed by this Act is at the rate of 6.25% of | 31 |
| the selling
price of tangible personal property transferred as | 32 |
| an incident to the sale
of service, but, for the purpose of | 33 |
| computing this tax, in no event shall
the selling price be less | 34 |
| than the cost price of the property to the
serviceman.
|
|
|
|
SB2236 Engrossed |
- 13 - |
LRB094 18473 RSP 53794 b |
|
| 1 |
| Beginning on July 1, 2000 and through December 31, 2000, | 2 |
| with respect to
motor fuel, as defined in Section 1.1 of the | 3 |
| Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | 4 |
| the Use Tax Act, the tax is
imposed at
the rate of 1.25%.
| 5 |
| With respect to gasohol, as defined in the Use Tax Act, the | 6 |
| tax imposed
by this Act applies to (i) 70% of the selling price | 7 |
| of property transferred
as an incident to the sale of service | 8 |
| on or after January 1, 1990,
and before July 1, 2003, (ii) 80% | 9 |
| of the selling price of
property transferred as an incident to | 10 |
| the sale of service on or after July
1, 2003 and on or before | 11 |
| June 30, 2006
December 31, 2013 , (iii) 90% of the proceeds of | 12 |
| sales made on or after July 1, 2006 and on or before June 30, | 13 |
| 2016 and (iv)
(iii)
100% of the selling price thereafter.
If, | 14 |
| at any time, however, the tax under this Act on sales of | 15 |
| gasohol, as
defined in
the Use Tax Act, is imposed at the rate | 16 |
| of 1.25%, then the
tax imposed by this Act applies to 100% of | 17 |
| 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, 2013 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 | 27 |
| of property transferred as an incident
to the sale of service | 28 |
| on or after July 1, 2003 and on or before December 31,
2013 and | 29 |
| (ii) 100% of the proceeds of the selling price
thereafter.
If, | 30 |
| at any time, however, the tax under this Act on sales of | 31 |
| biodiesel blends,
as
defined in the Use Tax Act, with no less | 32 |
| than 1% and no more than 10% biodiesel
is imposed at the rate | 33 |
| of 1.25%, then the
tax imposed by this Act applies to 100% of | 34 |
| the proceeds of sales of biodiesel
blends with no less than 1% | 35 |
| and no more than 10% biodiesel
made
during that time.
| 36 |
| With respect to 100% biodiesel, as defined in the Use Tax |
|
|
|
SB2236 Engrossed |
- 14 - |
LRB094 18473 RSP 53794 b |
|
| 1 |
| Act, and biodiesel
blends, as defined in the Use Tax Act, with
| 2 |
| more than 10% but no more than 99% biodiesel, the tax imposed | 3 |
| by this Act
does not apply to the proceeds of the selling price | 4 |
| of property transferred
as an incident to the sale of service | 5 |
| on or after July 1, 2003 and on or before
December 31, 2013 but | 6 |
| applies to 100% of the selling price thereafter.
| 7 |
| At the election of any registered serviceman made for each | 8 |
| fiscal year,
sales of service in which the aggregate annual | 9 |
| cost price of tangible
personal property transferred as an | 10 |
| incident to the sales of service is
less than 35%, or 75% in | 11 |
| the case of servicemen transferring prescription
drugs or | 12 |
| servicemen engaged in graphic arts production, of the aggregate
| 13 |
| annual total gross receipts from all sales of service, the tax | 14 |
| imposed by
this Act shall be based on the serviceman's cost | 15 |
| price of the tangible
personal property transferred as an | 16 |
| incident to the sale of those services.
| 17 |
| The tax shall be imposed at the rate of 1% on food prepared | 18 |
| for
immediate consumption and transferred incident to a sale of | 19 |
| service subject
to this Act or the Service Occupation Tax Act | 20 |
| by an entity licensed under
the Hospital Licensing Act, the | 21 |
| Nursing Home Care Act, or the
Child Care
Act of 1969. The tax | 22 |
| shall
also be imposed at the rate of 1% on food for human | 23 |
| consumption that is to be
consumed off the premises where it is | 24 |
| sold (other than alcoholic beverages,
soft drinks, and food | 25 |
| that has been prepared for immediate consumption and is
not | 26 |
| otherwise included in this paragraph) and prescription and | 27 |
| nonprescription
medicines, drugs, medical appliances, | 28 |
| modifications to a motor vehicle for the
purpose of rendering | 29 |
| it usable by a disabled person, and insulin, urine testing
| 30 |
| materials,
syringes, and needles used by diabetics, for
human | 31 |
| use. For the purposes of this Section, the term "soft drinks" | 32 |
| means any
complete, finished, ready-to-use, non-alcoholic | 33 |
| drink, whether carbonated or
not, including but not limited to | 34 |
| soda water, cola, fruit juice, vegetable
juice, carbonated | 35 |
| water, and all other preparations commonly known as soft
drinks | 36 |
| of whatever kind or description that are contained in any |
|
|
|
SB2236 Engrossed |
- 15 - |
LRB094 18473 RSP 53794 b |
|
| 1 |
| closed or
sealed bottle, can, carton, or container, regardless | 2 |
| of size. "Soft drinks"
does not include coffee, tea, | 3 |
| non-carbonated water, infant formula, milk or
milk products as | 4 |
| defined in the Grade A Pasteurized Milk and Milk Products Act,
| 5 |
| or drinks containing 50% or more natural fruit or vegetable | 6 |
| juice.
| 7 |
| Notwithstanding any other provisions of this Act, "food for | 8 |
| human
consumption that is to be consumed off the premises where | 9 |
| it is sold" includes
all food sold through a vending machine, | 10 |
| except soft drinks and food products
that are dispensed hot | 11 |
| from a vending machine, regardless of the location of
the | 12 |
| vending machine.
| 13 |
| If the property that is acquired from a serviceman is | 14 |
| acquired outside
Illinois and used outside Illinois before | 15 |
| being brought to Illinois for use
here and is taxable under | 16 |
| this Act, the "selling price" on which the tax
is computed | 17 |
| shall be reduced by an amount that represents a reasonable
| 18 |
| allowance for depreciation for the period of prior out-of-state | 19 |
| use.
| 20 |
| (Source: P.A. 93-17, eff. 6-11-03.)
| 21 |
| Section 25. The Service Occupation Tax Act is amended by | 22 |
| changing Section 3-10 as follows:
| 23 |
| (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
| 24 |
| Sec. 3-10. Rate of tax. Unless otherwise provided in this | 25 |
| Section,
the tax imposed by this Act is at the rate of 6.25% of | 26 |
| the "selling price",
as defined in Section 2 of the Service Use | 27 |
| Tax Act, of the tangible
personal property. For the purpose of | 28 |
| computing this tax, in no event
shall the "selling price" be | 29 |
| less than the cost price to the serviceman of
the tangible | 30 |
| personal property transferred. The selling price of each item
| 31 |
| of tangible personal property transferred as an incident of a | 32 |
| sale of
service may be shown as a distinct and separate item on | 33 |
| the serviceman's
billing to the service customer. If the | 34 |
| selling price is not so shown, the
selling price of the |
|
|
|
SB2236 Engrossed |
- 16 - |
LRB094 18473 RSP 53794 b |
|
| 1 |
| tangible personal property is deemed to be 50% of the
| 2 |
| serviceman's entire billing to the service customer. When, | 3 |
| however, a
serviceman contracts to design, develop, and produce | 4 |
| special order machinery or
equipment, the tax imposed by this | 5 |
| Act shall be based on the serviceman's
cost price of the | 6 |
| tangible personal property transferred incident to the
| 7 |
| completion of the contract.
| 8 |
| Beginning on July 1, 2000 and through December 31, 2000, | 9 |
| with respect to
motor fuel, as defined in Section 1.1 of the | 10 |
| Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | 11 |
| the Use Tax Act, the tax is
imposed at
the rate of 1.25%.
| 12 |
| With respect to gasohol, as defined in the Use Tax Act, the | 13 |
| tax imposed
by this Act shall apply to (i) 70% of the cost | 14 |
| price of property
transferred as
an incident to the sale of | 15 |
| service on or after January 1, 1990, and before
July 1, 2003, | 16 |
| (ii) 80% of the selling price of property transferred as an
| 17 |
| incident to the sale of service on or after July
1, 2003 and on | 18 |
| or before June 30, 2006
December 31, 2013 , (iii) 90% of the | 19 |
| proceeds of sales made on or after July 1, 2006 and on or | 20 |
| before June 30, 2016 and (iv)
(iii) 100%
of
the cost price
| 21 |
| thereafter.
If, at any time, however, the tax under this Act on | 22 |
| sales of gasohol, as
defined in
the Use Tax Act, is imposed at | 23 |
| the rate of 1.25%, then the
tax imposed by this Act applies to | 24 |
| 100% of the proceeds of sales of gasohol
made during that time.
| 25 |
| With respect to majority blended ethanol fuel, as defined | 26 |
| in the Use Tax Act,
the
tax
imposed by this Act does not apply | 27 |
| to the selling price of property transferred
as an incident to | 28 |
| the sale of service on or after July 1, 2003 and on or before
| 29 |
| December 31, 2013 but applies to 100% of the selling price | 30 |
| thereafter.
| 31 |
| With respect to biodiesel blends, as defined in the Use Tax | 32 |
| Act, with no less
than 1% and no
more than 10% biodiesel, the | 33 |
| tax imposed by this Act
applies to (i) 80% of the selling price | 34 |
| of property transferred as an incident
to the sale of service | 35 |
| on or after July 1, 2003 and on or before December 31,
2013 and | 36 |
| (ii) 100% of the proceeds of the selling price
thereafter.
If, |
|
|
|
SB2236 Engrossed |
- 17 - |
LRB094 18473 RSP 53794 b |
|
| 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 material, the tax | 10 |
| imposed by this
Act
does not apply to the proceeds of the | 11 |
| selling price of property transferred
as an incident to the | 12 |
| sale of service on or after July 1, 2003 and on or before
| 13 |
| December 31, 2013 but applies to 100% of the selling price | 14 |
| thereafter.
| 15 |
| At the election of any registered serviceman made for each | 16 |
| fiscal year,
sales of service in which the aggregate annual | 17 |
| cost price of tangible
personal property transferred as an | 18 |
| incident to the sales of service is
less than 35%, or 75% in | 19 |
| the case of servicemen transferring prescription
drugs or | 20 |
| servicemen engaged in graphic arts production, of the aggregate
| 21 |
| annual total gross receipts from all sales of service, the tax | 22 |
| imposed by
this Act shall be based on the serviceman's cost | 23 |
| price of the tangible
personal property transferred incident to | 24 |
| the sale of those services.
| 25 |
| The tax shall be imposed at the rate of 1% on food prepared | 26 |
| for
immediate consumption and transferred incident to a sale of | 27 |
| service subject
to this Act or the Service Occupation Tax Act | 28 |
| by an entity licensed under
the Hospital Licensing Act, the | 29 |
| Nursing Home Care Act, or the
Child Care Act of 1969. The tax | 30 |
| shall
also be imposed at the rate of 1% on food for human | 31 |
| consumption that is
to be consumed off the
premises where it is | 32 |
| sold (other than alcoholic beverages, soft drinks, and
food | 33 |
| that has been prepared for immediate consumption and is not
| 34 |
| otherwise included in this paragraph) and prescription and
| 35 |
| nonprescription medicines, drugs, medical appliances, | 36 |
| modifications to a motor
vehicle for the purpose of rendering |
|
|
|
SB2236 Engrossed |
- 18 - |
LRB094 18473 RSP 53794 b |
|
| 1 |
| it usable by a disabled person, and
insulin, urine testing | 2 |
| materials, syringes, and needles used by diabetics, for
human | 3 |
| use. For the purposes of this Section, the term "soft drinks" | 4 |
| means any
complete, finished, ready-to-use, non-alcoholic | 5 |
| drink, whether carbonated or
not, including but not limited to | 6 |
| soda water, cola, fruit juice, vegetable
juice, carbonated | 7 |
| water, and all other preparations commonly known as soft
drinks | 8 |
| of whatever kind or description that are contained in any | 9 |
| closed or
sealed can, carton, or container, regardless of size. | 10 |
| "Soft drinks" does not
include coffee, tea, non-carbonated | 11 |
| water, infant formula, milk or milk
products as defined in the | 12 |
| Grade A Pasteurized Milk and Milk Products Act, or
drinks | 13 |
| containing 50% or more natural fruit or vegetable juice.
| 14 |
| Notwithstanding any other provisions of this Act, "food for | 15 |
| human consumption
that is to be consumed off the premises where | 16 |
| it is sold" includes all food
sold through a vending machine, | 17 |
| except soft drinks and food products that are
dispensed hot | 18 |
| from a vending machine, regardless of the location of the | 19 |
| vending
machine.
| 20 |
| (Source: P.A. 93-17, eff. 6-11-03.)
| 21 |
| Section 30. The Retailers' Occupation Tax Act is amended by | 22 |
| changing Section 2-10 as follows:
| 23 |
| (35 ILCS 120/2-10) (from Ch. 120, par. 441-10)
| 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 | 26 |
| gross receipts
from sales of tangible personal property made in | 27 |
| the course of business.
| 28 |
| Beginning on July 1, 2000 and through December 31, 2000, | 29 |
| with respect to
motor fuel, as defined in Section 1.1 of the | 30 |
| Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | 31 |
| the Use Tax Act, the tax is
imposed at the rate of 1.25%.
| 32 |
| Within 14 days after the effective date of this amendatory | 33 |
| Act of the 91st
General Assembly, each retailer of motor fuel | 34 |
| and gasohol shall cause the
following notice to be posted in a |
|
|
|
SB2236 Engrossed |
- 19 - |
LRB094 18473 RSP 53794 b |
|
| 1 |
| prominently visible place on each retail
dispensing device that | 2 |
| is used to dispense motor
fuel or gasohol in the State of | 3 |
| Illinois: "As of July 1, 2000, the State of
Illinois has | 4 |
| eliminated the State's share of sales tax on motor fuel and
| 5 |
| gasohol through December 31, 2000. The price on this pump | 6 |
| should reflect the
elimination of the tax." The notice shall be | 7 |
| printed in bold print on a sign
that is no smaller than 4 | 8 |
| inches by 8 inches. The sign shall be clearly
visible to | 9 |
| customers. Any retailer who fails to post or maintain a | 10 |
| required
sign through December 31, 2000 is guilty of a petty | 11 |
| offense for which the fine
shall be $500 per day per each | 12 |
| retail premises where a violation occurs.
| 13 |
| With respect to gasohol, as defined in the Use Tax Act, the | 14 |
| tax imposed
by this Act applies to (i) 70% of the proceeds of | 15 |
| sales made on or after
January 1, 1990, and before July 1, | 16 |
| 2003, (ii) 80% of the proceeds of
sales made on or after July | 17 |
| 1, 2003 and on or before June 30, 2006
December 31,
2013 , (iii) | 18 |
| 90% of the proceeds of sales made on or after July 1, 2006 and | 19 |
| on or before June 30, 2016 and (iv)
(iii) 100% of the proceeds | 20 |
| of sales
made thereafter.
If, at any time, however, the tax | 21 |
| under this Act on sales of gasohol, as
defined in
the Use Tax | 22 |
| Act, is imposed at the rate of 1.25%, then the
tax imposed by | 23 |
| this Act applies to 100% of the proceeds of sales of gasohol
| 24 |
| made during that time.
| 25 |
| With respect to majority blended ethanol fuel, as defined | 26 |
| in the Use Tax Act,
the
tax
imposed by this Act does not apply | 27 |
| to the proceeds of sales made on or after
July 1, 2003 and on or | 28 |
| before December 31, 2013 but applies to 100% of the
proceeds of | 29 |
| sales made thereafter.
| 30 |
| With respect to biodiesel blends, as defined in the Use Tax | 31 |
| Act, with no less
than 1% and no
more than 10% biodiesel, the | 32 |
| tax imposed by this Act
applies to (i) 80% of the proceeds of | 33 |
| sales made on or after July 1, 2003
and on or before December | 34 |
| 31, 2013 and (ii) 100% of the
proceeds of sales made | 35 |
| thereafter.
If, at any time, however, the tax under this Act on | 36 |
| sales of biodiesel blends,
as
defined in the Use Tax Act, with |
|
|
|
SB2236 Engrossed |
- 20 - |
LRB094 18473 RSP 53794 b |
|
| 1 |
| no less than 1% and no more than 10% biodiesel
is imposed at | 2 |
| the rate of 1.25%, then the
tax imposed by this Act applies to | 3 |
| 100% of the proceeds of sales of biodiesel
blends with no less | 4 |
| than 1% and no more than 10% biodiesel
made
during that time.
| 5 |
| With respect to 100% biodiesel, as defined in the Use Tax | 6 |
| Act, and biodiesel
blends, as defined in the Use Tax Act, with
| 7 |
| more than 10% but no more than 99% biodiesel, the tax imposed | 8 |
| by this Act
does not apply to the proceeds of sales made on or | 9 |
| after July 1, 2003
and on or before December 31, 2013 but | 10 |
| applies to 100% of the
proceeds of sales made thereafter.
| 11 |
| With respect to food for human consumption that is to be | 12 |
| consumed off the
premises where it is sold (other than | 13 |
| alcoholic beverages, soft drinks, and
food that has been | 14 |
| prepared for immediate consumption) and prescription and
| 15 |
| nonprescription medicines, drugs, medical appliances, | 16 |
| modifications to a motor
vehicle for the purpose of rendering | 17 |
| it usable by a disabled person, and
insulin, urine testing | 18 |
| materials, syringes, and needles used by diabetics, for
human | 19 |
| use, the tax is imposed at the rate of 1%. For the purposes of | 20 |
| this
Section, the term "soft drinks" means any complete, | 21 |
| finished, ready-to-use,
non-alcoholic drink, whether | 22 |
| carbonated or not, including but not limited to
soda water, | 23 |
| cola, fruit juice, vegetable juice, carbonated water, and all | 24 |
| other
preparations commonly known as soft drinks of whatever | 25 |
| kind or description that
are contained in any closed or sealed | 26 |
| bottle, can, carton, or container,
regardless of size. "Soft | 27 |
| drinks" does not include coffee, tea, non-carbonated
water, | 28 |
| infant formula, milk or milk products as defined in the Grade A
| 29 |
| Pasteurized Milk and Milk Products Act, or drinks containing | 30 |
| 50% or more
natural fruit or vegetable juice.
| 31 |
| Notwithstanding any other provisions of this
Act, "food for | 32 |
| human consumption that is to be consumed off the premises where
| 33 |
| it is sold" includes all food sold through a vending machine, | 34 |
| except soft
drinks and food products that are dispensed hot | 35 |
| from a vending machine,
regardless of the location of the | 36 |
| vending machine.
|
|
|
|
SB2236 Engrossed |
- 21 - |
LRB094 18473 RSP 53794 b |
|
| 1 |
| (Source: P.A. 93-17, eff. 6-11-03.)
| 2 |
| Section 99. Effective date. This Act takes effect July 1, | 3 |
| 2006.
|
|
|
|
SB2236 Engrossed |
- 22 - |
LRB094 18473 RSP 53794 b |
|
| 1 |
|
INDEX
| 2 |
|
Statutes amended in order of appearance
|
| 3 |
| 20 ILCS 689/10 |
|
| 4 |
| 20 ILCS 689/15 |
|
| 5 |
| 20 ILCS 689/15-a new |
|
| 6 |
| 20 ILCS 689/15-b new |
|
| 7 |
| 20 ILCS 689/15-c new |
|
| 8 |
| 20 ILCS 689/15-d new |
|
| 9 |
| 20 ILCS 689/15-e new |
|
| 10 |
| 20 ILCS 689/20 |
|
| 11 |
| 20 ILCS 689/20-a new |
|
| 12 |
| 30 ILCS 105/5.663 new |
|
| 13 |
| 30 ILCS 105/6z-70 new |
|
| 14 |
| 30 ILCS 105/8h |
|
| 15 |
| 35 ILCS 105/3-10 |
from Ch. 120, par. 439.3-10 |
| 16 |
| 35 ILCS 110/3-10 |
from Ch. 120, par. 439.33-10 |
| 17 |
| 35 ILCS 115/3-10 |
from Ch. 120, par. 439.103-10 |
| 18 |
| 35 ILCS 120/2-10 |
from Ch. 120, par. 441-10 |
| 19 |
| 815 ILCS 370/4.5 new |
|
| |
|