(30 ILCS 500/50-12)
Sec. 50-12. Collection and remittance of Illinois Use Tax.
(a) No person shall enter into a contract with a State agency or enter into a subcontract under this
Code
unless the person and all affiliates of the person collect and remit Illinois
Use Tax on all
sales of tangible personal property into the State of Illinois in accordance
with the
provisions of the Illinois Use Tax Act regardless of whether the person or
affiliate is a
"retailer maintaining a place of business within this State" as defined in
Section 2 of the
Use Tax Act. For purposes of this Section, the term "affiliate" means any
entity that (1)
directly, indirectly, or constructively controls another entity, (2) is
directly, indirectly, or
constructively controlled by another entity, or (3) is subject to the control of
a common
entity. For purposes of this subsection (a), an entity controls another entity
if it owns,
directly or individually, more than 10% of the voting securities of that entity.
As used in
this subsection (a), the term "voting security" means a security that (1)
confers upon the
holder the right to vote for the election of members of the board of directors
or similar
governing body of the business or (2) is convertible into, or entitles the
holder to receive
upon its exercise, a security that confers such a right to vote. A general
partnership
interest is a voting security.
(b) Every bid and offer submitted to the State, every submission to a vendor portal, every contract executed by the State and every subcontract subject to Section 20-120 of this Code shall contain
a
certification by the bidder, offeror, potential contractor, contractor, or subcontractor, respectively, that the bidder, offeror, respondent, potential contractor, contractor, or subcontractor is not
barred from
bidding for or entering into a contract under subsection (a) of this Section
and
acknowledges that the chief procurement officer may declare
the
related contract void if any of the certifications completed pursuant to this subsection (b) are
false. If the false certification is made by a subcontractor, then the contractor's submitted bid or offer and the executed contract may not be declared void, unless the contractor refuses to terminate the subcontract upon the State's request after a finding that the subcontract's certification was false.
(Source: P.A. 97-895, eff. 8-3-12; 98-1076, eff. 1-1-15 .)
|