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90_HB0601enr
New Act
30 ILCS 105/6z-18 from Ch. 127, par. 142z-18
30 ILCS 105/6z-20 from Ch. 127, par. 142z-20
35 ILCS 105/3-5 from Ch. 120, par. 439.3-5
35 ILCS 120/2-5 from Ch. 120, par. 441-5
Creates the Automobile Leasing Occupation and Use Tax Act
to impose a tax at the rate of 6.25% on the leasing of
automobiles for a period of more than one year. Provides that
tax proceeds shall be deposited into the Local Government Tax
Fund and the County and Mass Transit District Fund. Amends
the Use Tax Act and the Retailers' Occupation Tax Act to
exempt the leasing of automobiles and the use of leased
automobiles from taxation under those Acts. Provides that
lessors who claim not to be engaged in the auto leasing
business for purposes of collecting the Automobile Leasing
Occupation and Use Tax may not claim an exemption under the
Retailers' Occupation Tax Act unless they register with the
Department and pay tax under the Automobile Leasing
Occupation and Use Tax. Amends the State Finance Act to
provide for distribution of money in the Local Government Tax
Fund and the County and Mass Transit District Fund from the
Automobile Leasing Occupation and Use Tax to local
governments where the lease transactions occurred.
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1 AN ACT in relation to taxation of auto leases.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 1. Short title. This Act may be cited as the
5 Automobile Leasing Occupation and Use Tax Act.
6 Section 5. Definitions. "Leasing" means any transfer of
7 the possession or right to possession of an automobile to a
8 user for a valuable consideration for a period of more than 1
9 year.
10 "Automobile" means any motor vehicle of the first
11 division, a motor vehicle of the second division that is a
12 self-contained motor vehicle designed or permanently
13 converted to provide living quarters for recreational,
14 camping or travel use, with direct walk through access to the
15 living quarters from the driver's seat, or a motor vehicle of
16 the second division that is of the van configuration designed
17 for the transportation of not less than 7 nor more than 16
18 passengers, as defined in Section 1-146 of the Illinois
19 Vehicle Code.
20 "Capitalized cost" means the amount which, when reduced
21 by the amount of the capitalized cost reduction, equals the
22 adjusted capitalized cost. The capitalized cost includes all
23 items which are capitalized in the lease and after the
24 application of the capitalized cost reduction, amortizes to
25 the residual value by the depreciation portion of the
26 periodic lease payments over the term of the lease. For a
27 single payment lease, the capitalized cost amortizes to the
28 residual value by the depreciation portion of the single
29 lease payment. The capitalized cost may include, without
30 limitation, taxes, registration, license, acquisition,
31 administration, assignment and other fees, and charges for
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1 insurance, for a waiver of the contractual obligation to pay
2 the gap amount, for accessories and their installation, for
3 delivering, servicing, repairing, or improving the vehicle,
4 and for other services and benefits incidental to the
5 consumer lease. It also may include, with respect to a
6 vehicle or other property traded in connection with a lease,
7 the unpaid balance of any amount financed under an
8 outstanding vehicle loan agreement or vehicle retail
9 installment contract or the unpaid portion of the early
10 termination obligation under a lease or other obligation of
11 the lessee. The term capitalized cost does not include any
12 lease charge.
13 "Capitalized cost reduction" means payments made by cash,
14 check, rebates, or similar means that are in the nature of
15 down payments made by the lessee and any net trade-in
16 allowance granted by the lessor at the inception of the
17 consumer lease for the purpose of reducing the capitalized
18 cost. The term capitalized cost reduction does not include
19 any base lease payments due at the inception of the lease.
20 "Department" means the Department of Revenue.
21 "Person" means any natural individual, firm, partnership,
22 association, joint stock company, joint venture, public or
23 private corporation, limited liability company, or a
24 receiver, executor, trustee, conservator, or other
25 representatives appointed by order of any court.
26 "Lessor" means any person, firm, corporation, or
27 association engaged in this State in the business of leasing
28 automobiles for a period of more than one year to users. For
29 this purpose, the objective of making a profit is not
30 necessary to make the leasing activity a business.
31 "Lessee" means any user to whom the possession, or the
32 right to possession, of an automobile is transferred for a
33 period of more than one year for a valuable consideration
34 that is paid by the lessee or by someone else.
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1 "Gross receipts" from the leasing of tangible personal
2 property or "lease payments" means the total leasing price
3 less the residual value of the automobile. In the case of
4 leasing transactions in which the consideration is paid to
5 the lessor on an installment basis, the amounts of the
6 payments shall be included by the lessor in gross receipts or
7 lease payments only as and when payments are received by the
8 lessor.
9 "Leasing price" or "lease price" means the consideration
10 paid monthly for leasing an automobile valued in money,
11 whether received in money or otherwise (including cash,
12 credits, property, and services) and shall be determined
13 without any deduction on account of the cost of the property
14 leased, the cost of materials used, labor or service cost, or
15 any other expense whatsoever, and includes charges added for
16 capital contributions and up front payments, but does not
17 include charges that are added by lessors on account of the
18 lessor's tax liability under this Act or any other State or
19 federal law or on account of the lessor's duty to collect,
20 from the lessee, the tax that is imposed by Section 15 of
21 this Act. The phrase "leasing price" or "lease price" does
22 not include charges added on account of the lessor's tax
23 liability under the Chicago Transaction Tax or any other home
24 rule leasing tax on automobiles.
25 "Residual value" means the estimated value of the vehicle
26 at the end of the scheduled lease term, used by the lessor in
27 determining the base lease payment, as established by the
28 lessor at the time the lessor and lessee enter into the
29 lease.
30 Section 10. Occupation tax imposed; rate. A tax is
31 imposed upon persons engaged in this State in the business of
32 leasing automobiles in Illinois. The tax shall be imposed as
33 follows:
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1 (1) A tax is imposed at a rate equal to the sum of
2 1.25%, plus a rate equal to the rate of any additional
3 occupation tax imposed by a unit of local government that
4 is authorized to impose and does impose an additional
5 occupation tax, of the capitalized cost, to be paid in a
6 lump sum payment at the start of the lease term;
7 (2) A tax is imposed at the rate of 5% of the
8 monthly gross receipts received from the business; and
9 (3) A tax is imposed at the rate of 5% of the value
10 of the automobile at the time a lessee exercises an
11 option to purchase a leased vehicle.
12 No tax shall be imposed under this Section, however, if
13 the lessor is prohibited by federal law from charging tax to
14 the lessee. Every person engaged in this State in the
15 business of leasing automobiles shall apply to the Department
16 (upon a form prescribed and furnished by the Department) for
17 a certificate of registration under this Act. The certificate
18 of registration that is issued by the Department to a
19 retailer under the Retailers' Occupation Tax Act shall permit
20 the lessor to engage in a business that is taxable under this
21 Section without registering separately with the Department.
22 The tax imposed by this Section shall, when collected, be
23 stated as a distinct item separate and apart from the lease
24 price of the automobile.
25 The Department has power to administer and enforce this
26 Section, to collect all taxes and penalties due under this
27 Section, to dispose of taxes and penalties so collected in
28 the manner provided in this Act, and to determine all rights
29 to credit memoranda arising on account of the erroneous
30 payment of tax or penalty under this Act. In the
31 administration of, and compliance with, this Section, the
32 Department and persons who are subject to this Section shall
33 have the same rights, remedies, privileges, immunities,
34 powers and duties, shall be subject to the same conditions,
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1 restrictions, limitations, penalties, and definitions of
2 terms, and shall employ the same modes of procedure as are
3 prescribed in Sections 1, 1a, 2, 2-10 (in respect to all
4 provisions therein other than the State rate of tax), 2-40,
5 2a, 2b, 2c, 3 (except provisions relating to quarter monthly
6 payments), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a,
7 6b, 6c, 7, 8, 9, 10, 11, 11a, 12 and 13 of the Retailers'
8 Occupation Tax Act and Section 3-7 of the Uniform Penalty and
9 Interest Act as fully as if those provisions were set forth
10 in this Section. Of the moneys collected under this Section,
11 the amounts collected from the 1.25% tax and any additional
12 occupation tax imposed by a unit of local government that is
13 authorized to impose and does impose an additional occupation
14 tax at the start of the lease term shall be deposited into
15 the Automobile Leasing and Occupation and Use Tax
16 Distribution Fund and all other moneys shall be distributed
17 as provided in Section 3 of the Retailers' Occupation Tax
18 Act, except that for purposes of this distribution, the
19 required distributions into the County and Mass Transit
20 District Fund and the Local Government Tax Fund shall not
21 apply.
22 Allocation of Automobile Leasing Occupation and Use Tax
23 attributable to units of local government shall be determined
24 by the location in this State from which an automobile is
25 removed from a retailer's inventory for subsequent lease
26 under this Act. Lessors required to file returns under this
27 Act must specifically identify receipts from lease
28 transactions that are attributable to each unit of local
29 government as determined in this Section.
30 To the extent not inconsistent with this Act, references
31 in the incorporated Sections of the Retailers' Occupation Tax
32 Act to retailers, to sellers, or to persons engaged in the
33 business of selling tangible personal property shall mean
34 lessors as defined in this Act. References in those
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1 incorporated Sections to sales of tangible personal property
2 shall mean leases of tangible personal property subject to
3 this Act. References in those incorporated Sections to
4 selling price of tangible personal property shall mean
5 leasing price of tangible personal property subject to this
6 Act.
7 Section 15. Use tax imposed; rate. A tax is imposed upon
8 the privilege of using, in this State, an automobile that is
9 leased from a lessor. The tax shall be imposed as follows:
10 (1) A tax is imposed at a rate equal to the sum of
11 1.25%, plus a rate equal to the rate of any additional
12 use tax imposed by a unit of local government that is
13 authorized to impose and does impose an additional use
14 tax, of the capitalized cost, to be paid in a lump sum
15 payment at the start of the lease term; and
16 (2) A tax is imposed at the rate of 5% of the
17 monthly leasing price of the automobile paid to the
18 lessor under any lease agreement.
19 No tax shall be imposed under this Section, however, if
20 the lessor is prohibited by federal law from charging tax to
21 the lessee.
22 The tax imposed by this Section shall be collected from
23 the lessee by a lessor maintaining a place of business in
24 this State and remitted to the Department.
25 The tax imposed by this Section and not paid to a lessor
26 pursuant to the preceding paragraph of this Section shall be
27 paid to the Department directly by any person using the
28 automobile within this State.
29 The tax imposed by this Section shall, when collected, be
30 stated as a distinct item separate and apart from the lease
31 price of the automobile.
32 The Department has full power to administer and enforce
33 this Section; to collect all taxes, penalties, and interest
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1 due under this Section; to dispose of taxes, penalties, and
2 interest so collected in the manner provided in this Act; and
3 to determine all rights to credit memoranda or refunds
4 arising on account of the erroneous payment of tax, penalty,
5 or interest under this Section. In the administration of, and
6 compliance with, this Section, the Department and persons who
7 are subject to this Section shall have the same rights,
8 remedies, privileges, immunities, powers, and duties, shall
9 be subject to the same conditions, restrictions, limitations,
10 penalties, and definitions of terms, and shall employ the
11 same modes of procedure as are prescribed in Sections 2, 3,
12 3-10, 3-45, 3-55, 3-65, 3a, 4, 6, 7, 8, 9 (except provisions
13 relating to quarter monthly payments), 10, 11, 12, 12a, 12b,
14 13, 14, 15, 19, 20, 21 and 22 of the Use Tax Act, and are not
15 inconsistent with this Section, as fully as if those
16 provisions were set forth in this Section. Of the moneys
17 collected under this Section, the amounts collected from the
18 1.25% tax and any additional use tax imposed by a unit of
19 local government that is authorized to impose and does impose
20 an additional use tax at the start of the lease term shall be
21 deposited into the Automobile Leasing and Occupation and Use
22 Tax Distribution Fund and all other moneys shall be
23 distributed as provided in Section 3 of the Retailers'
24 Occupation Tax Act, except that for purposes of this
25 distribution, the required distributions into the County and
26 Mass Transit District Fund and the Local Government Tax Fund
27 shall not apply.
28 To the extent not inconsistent with this Act, references
29 in the incorporated Sections of the Use Tax Act to retailers,
30 to sellers, or to persons engaged in the business of selling
31 tangible personal property shall mean lessors as defined in
32 this Act. References in those incorporated Sections to sales
33 of tangible personal property shall mean leases of tangible
34 personal property subject to this Act. References in those
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1 incorporated Sections to selling price of tangible personal
2 property shall mean leasing price of tangible personal
3 property subject to this Act.
4 Section 20. Additional tax; administration. The
5 Department shall forthwith pay over to the State Treasurer,
6 ex-officio, as trustee, all taxes and penalties collected
7 from the rate equal to the rate of any additional occupation
8 or use tax authorized in Sections 10 and 15 to be deposited
9 in the Automobile Leasing Occupation and Use Tax Fund. On or
10 before the 25th day of each calendar month, the Department
11 shall prepare and certify to the Comptroller the disbursement
12 of stated sums of money to named units of local government,
13 the units of local government to be those for whom the
14 Department imposed any tax at a rate equal to any additional
15 occupation or use tax under Sections 10 and 15 during the
16 second preceding calendar month. The amount to be paid to
17 each unit of local government shall be the amount (not
18 including credit memoranda) collected under this Act during
19 the second preceding calendar month by the Department from
20 the tax, and not including an amount equal to the amount of
21 refunds made during the second preceding calendar month by
22 the Department on behalf of the unit of local government,
23 less 1.6% of the balance, which sum shall be retained by the
24 State Treasurer to cover the costs incurred by the Department
25 in administering and enforcing this tax as provided herein.
26 The Department at the time of each monthly disbursement to
27 the unit of local government shall prepare and certify to the
28 Comptroller the amount, so retained by the State Treasurer,
29 to be paid into the General Revenue Fund of the State
30 Treasury. Within 10 days after receipt, by the Comptroller,
31 of the disbursement certification to the units of local
32 government and the General Revenue Fund, provided for in this
33 Section to be given to the Comptroller by the Department, the
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1 Comptroller shall cause the orders to be drawn for the
2 respective amounts in accordance with the directions
3 contained in the certification.
4 Section 45. The State Finance Act is amended by changing
5 Sections 6z-18 and 6z-20 and adding Sections 5.449 and 6z-42
6 as follows:
7 (30 ILCS 105/5.449 new)
8 Sec. 5.449. The Automobile Leasing Occupation and Use
9 Tax Distribution Fund.
10 (30 ILCS 105/6z-18) (from Ch. 127, par. 142z-18)
11 Sec. 6z-18. A portion of the money paid into the Local
12 Government Tax Fund from sales of food for human consumption
13 which is to be consumed off the premises where it is sold
14 (other than alcoholic beverages, soft drinks and food which
15 has been prepared for immediate consumption) and prescription
16 and nonprescription medicines, drugs, medical appliances and
17 insulin, urine testing materials, syringes and needles used
18 by diabetics, which occurred in municipalities, shall be
19 distributed to each municipality based upon the sales which
20 occurred in that municipality. The remainder shall be
21 distributed to each county based upon the sales which
22 occurred in the unincorporated area of that county.
23 A portion of the money paid into the Local Government Tax
24 Fund from the 6.25% general use tax rate on the selling price
25 of tangible personal property which is purchased outside
26 Illinois at retail from a retailer and which is titled or
27 registered by any agency of this State's government, and from
28 the 1.25% leasing use tax rate on automobiles leased from a
29 lessor outside of Illinois and removed from a retailer's
30 inventory outside of Illinois and which are titled or
31 registered in this State, shall be distributed to
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1 municipalities as provided in this paragraph. Each
2 municipality shall receive the amount attributable to sales
3 for which Illinois addresses for titling or registration
4 purposes are given as being in such municipality. The
5 remainder of the money paid into the Local Government Tax
6 Fund from such sales shall be distributed to counties. Each
7 county shall receive the amount attributable to sales for
8 which Illinois addresses for titling or registration purposes
9 are given as being located in the unincorporated area of such
10 county.
11 A portion of the money paid into the Local Government Tax
12 Fund from the rate on leases of titled and registered
13 tangible personal property subject to the Automobile Leasing
14 Occupation and Use Tax Act, attributed to municipalities,
15 shall be distributed to each municipality based upon lease
16 transactions subject to the Automobile Leasing Occupation and
17 Use Tax Act attributed to that municipality. The remainder
18 shall be distributed to each county, based upon the lease
19 transactions subject to the Automobile Leasing Occupation and
20 Use Tax Act attributed to the unincorporated area of that
21 county.
22 A portion of the money paid into the Local Government Tax
23 Fund from the 6.25% general rate on sales subject to taxation
24 under the Retailers' Occupation Tax Act and the Service
25 Occupation Tax Act, which occurred in municipalities, shall
26 be distributed to each municipality, based upon the sales
27 which occurred in that municipality. The remainder shall be
28 distributed to each county, based upon the sales which
29 occurred in the unincorporated area of such county.
30 Whenever the Department determines that a refund of money
31 paid into the Local Government Tax Fund should be made to a
32 claimant instead of issuing a credit memorandum, the
33 Department shall notify the State Comptroller, who shall
34 cause the order to be drawn for the amount specified, and to
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1 the person named, in such notification from the Department.
2 Such refund shall be paid by the State Treasurer out of the
3 Local Government Tax Fund.
4 On or before the 25th day of each calendar month, the
5 Department shall prepare and certify to the Comptroller the
6 disbursement of stated sums of money to named municipalities
7 and counties, the municipalities and counties to be those
8 entitled to distribution of taxes or penalties paid to the
9 Department during the second preceding calendar month. The
10 amount to be paid to each municipality or county shall be the
11 amount (not including credit memoranda) collected during the
12 second preceding calendar month by the Department and paid
13 into the Local Government Tax Fund, plus an amount the
14 Department determines is necessary to offset any amounts
15 which were erroneously paid to a different taxing body, and
16 not including an amount equal to the amount of refunds made
17 during the second preceding calendar month by the Department,
18 and not including any amount which the Department determines
19 is necessary to offset any amounts which are payable to a
20 different taxing body but were erroneously paid to the
21 municipality or county. Within 10 days after receipt, by the
22 Comptroller, of the disbursement certification to the
23 municipalities and counties, provided for in this Section to
24 be given to the Comptroller by the Department, the
25 Comptroller shall cause the orders to be drawn for the
26 respective amounts in accordance with the directions
27 contained in such certification.
28 When certifying the amount of monthly disbursement to a
29 municipality or county under this Section, the Department
30 shall increase or decrease that amount by an amount necessary
31 to offset any misallocation of previous disbursements. The
32 offset amount shall be the amount erroneously disbursed
33 within the 6 months preceding the time a misallocation is
34 discovered.
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1 The provisions directing the distributions from the
2 special fund in the State Treasury provided for in this
3 Section shall constitute an irrevocable and continuing
4 appropriation of all amounts as provided herein. The State
5 Treasurer and State Comptroller are hereby authorized to make
6 distributions as provided in this Section.
7 In construing any development, redevelopment, annexation,
8 preannexation or other lawful agreement in effect prior to
9 September 1, 1990, which describes or refers to receipts from
10 a county or municipal retailers' occupation tax, use tax or
11 service occupation tax which now cannot be imposed, such
12 description or reference shall be deemed to include the
13 replacement revenue for such abolished taxes, distributed
14 from the Local Government Tax Fund.
15 (Source: P.A. 86-928; 86-1481.)
16 (30 ILCS 105/6z-20) (from Ch. 127, par. 142z-20)
17 Sec. 6z-20. Of the money received from the 6.25% general
18 rate on sales subject to taxation under the Retailers'
19 Occupation Tax Act and Service Occupation Tax Act and paid
20 into the County and Mass Transit District Fund, distribution
21 to the Regional Transportation Authority tax fund, created
22 pursuant to Section 4.03 of the Regional Transportation
23 Authority Act, for deposit therein shall be made based upon
24 the retail sales occurring in a county having more than
25 3,000,000 inhabitants. The remainder shall be distributed to
26 each county having 3,000,000 or fewer inhabitants based upon
27 the retail sales occurring in each such county.
28 Of the money received from the rate on leases of titled
29 and registered tangible personal property subject to the
30 Automobile Leasing Occupation and Use Tax Act and paid into
31 the County and Mass Transit District Fund, distribution to
32 the Regional Transportation Authority tax fund, created under
33 Section 4.03 of the Regional Transportation Authority Act,
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1 for deposit therein shall be made based upon the lease
2 transactions subject to the Automobile Leasing Occupation and
3 Use Tax Act attributable to a county having more than
4 3,000,000 inhabitants. The remainder shall be distributed to
5 each county having 3,000,000 or fewer inhabitants based upon
6 the lease transactions subject to the Automobile Leasing
7 Occupation and Use Tax Act attributable to that county.
8 Of the money received from the 6.25% general use tax rate
9 on tangible personal property which is purchased outside
10 Illinois at retail from a retailer and which is titled or
11 registered by any agency of this State's government, and from
12 the 1.25% leasing use tax rate on automobiles leased from a
13 lessor outside of Illinois and removed from a retailer's
14 inventory outside of Illinois and which are titled or
15 registered in this State, and paid into the County and Mass
16 Transit District Fund, the amount for which Illinois
17 addresses for titling or registration purposes are given as
18 being in each county having more than 3,000,000 inhabitants
19 shall be distributed into the Regional Transportation
20 Authority tax fund, created pursuant to Section 4.03 of the
21 Regional Transportation Authority Act. The remainder of the
22 money paid from such sales shall be distributed to each
23 county based on sales for which Illinois addresses for
24 titling or registration purposes are given as being located
25 in the county. Any money paid into the Regional
26 Transportation Authority Occupation and Use Tax Replacement
27 Fund from the County and Mass Transit District Fund prior to
28 January 14, 1991, which has not been paid to the Authority
29 prior to that date, shall be transferred to the Regional
30 Transportation Authority tax fund.
31 Whenever the Department determines that a refund of money
32 paid into the County and Mass Transit District Fund should be
33 made to a claimant instead of issuing a credit memorandum,
34 the Department shall notify the State Comptroller, who shall
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1 cause the order to be drawn for the amount specified, and to
2 the person named, in such notification from the Department.
3 Such refund shall be paid by the State Treasurer out of the
4 County and Mass Transit District Fund.
5 On or before the 25th day of each calendar month, the
6 Department shall prepare and certify to the Comptroller the
7 disbursement of stated sums of money to the Regional
8 Transportation Authority and to named counties, the counties
9 to be those entitled to distribution, as hereinabove
10 provided, of taxes or penalties paid to the Department during
11 the second preceding calendar month. The amount to be paid
12 to the Regional Transportation Authority and each county
13 having 3,000,000 or fewer inhabitants shall be the amount
14 (not including credit memoranda) collected during the second
15 preceding calendar month by the Department and paid into the
16 County and Mass Transit District Fund, plus an amount the
17 Department determines is necessary to offset any amounts
18 which were erroneously paid to a different taxing body, and
19 not including an amount equal to the amount of refunds made
20 during the second preceding calendar month by the Department,
21 and not including any amount which the Department determines
22 is necessary to offset any amounts which were payable to a
23 different taxing body but were erroneously paid to the
24 Regional Transportation Authority or county. Within 10 days
25 after receipt, by the Comptroller, of the disbursement
26 certification to the Regional Transportation Authority and
27 counties, provided for in this Section to be given to the
28 Comptroller by the Department, the Comptroller shall cause
29 the orders to be drawn for the respective amounts in
30 accordance with the directions contained in such
31 certification.
32 When certifying the amount of a monthly disbursement to
33 the Regional Transportation Authority or to a county under
34 this Section, the Department shall increase or decrease that
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1 amount by an amount necessary to offset any misallocation of
2 previous disbursements. The offset amount shall be the
3 amount erroneously disbursed within the 6 months preceding
4 the time a misallocation is discovered.
5 The provisions directing the distributions from the
6 special fund in the State Treasury provided for in this
7 Section and from the Regional Transportation Authority tax
8 fund created by Section 4.03 of the Regional Transportation
9 Authority Act shall constitute an irrevocable and continuing
10 appropriation of all amounts as provided herein. The State
11 Treasurer and State Comptroller are hereby authorized to make
12 distributions as provided in this Section.
13 In construing any development, redevelopment, annexation,
14 preannexation or other lawful agreement in effect prior to
15 September 1, 1990, which describes or refers to receipts from
16 a county or municipal retailers' occupation tax, use tax or
17 service occupation tax which now cannot be imposed, such
18 description or reference shall be deemed to include the
19 replacement revenue for such abolished taxes, distributed
20 from the County and Mass Transit District Fund or Local
21 Government Distributive Fund, as the case may be.
22 (Source: P.A. 86-928; 86-1481; 87-435.)
23 (30 ILCS 105/6z-42 new)
24 Sec. 6z-42. The Automobile Leasing Occupation and Use
25 Tax Distribution Fund.
26 (a) All moneys received by the Illinois Department of
27 Revenue from the 1.25% tax imposed on the capitalized cost of
28 a vehicle at the start of a lease term under the Automobile
29 Leasing Occupation and Use Tax Act shall be distributed as
30 follows:
31 (1) In the case of a lease executed in this State,
32 1% shall be paid into the Local Government Tax Fund and
33 .25% shall be paid into the County and Mass Transit
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1 District Fund.
2 (2) In the case of a lease executed outside of this
3 State, 1% shall be paid into the Local Government Tax
4 Fund and .25% shall be paid into the County and Mass
5 Transit District Fund.
6 (b) Except as otherwise provided in Section 20 of the
7 Automobile Leasing Occupation and Use Tax Act, all moneys
8 received by the Illinois Department of Revenue from any
9 additional rate under item (1) of Section 10 and item (1) of
10 Section 15 of the Automobile Leasing Occupation and Use Tax
11 Act imposed as an equivalent of any additional occupation or
12 use tax imposed by a unit of local government that is
13 authorized to impose and does impose an additional occupation
14 or use tax on the capitalized cost of a vehicle at the start
15 of a lease term shall be distributed to the unit of local
16 government.
17 Section 50. The Use Tax Act is amended by changing
18 Section 3-5 as follows:
19 (35 ILCS 105/3-5) (from Ch. 120, par. 439.3-5)
20 Sec. 3-5. Exemptions. Use of the following tangible
21 personal property is exempt from the tax imposed by this Act:
22 (1) Personal property purchased from a corporation,
23 society, association, foundation, institution, or
24 organization, other than a limited liability company, that is
25 organized and operated as a not-for-profit service enterprise
26 for the benefit of persons 65 years of age or older if the
27 personal property was not purchased by the enterprise for the
28 purpose of resale by the enterprise.
29 (2) Personal property purchased by a not-for-profit
30 Illinois county fair association for use in conducting,
31 operating, or promoting the county fair.
32 (3) Personal property purchased by a not-for-profit
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1 music or dramatic arts organization that establishes, by
2 proof required by the Department by rule, that it has
3 received an exemption under Section 501(c)(3) of the Internal
4 Revenue Code and that is organized and operated for the
5 presentation of live public performances of musical or
6 theatrical works on a regular basis.
7 (4) Personal property purchased by a governmental body,
8 by a corporation, society, association, foundation, or
9 institution organized and operated exclusively for
10 charitable, religious, or educational purposes, or by a
11 not-for-profit corporation, society, association, foundation,
12 institution, or organization that has no compensated officers
13 or employees and that is organized and operated primarily for
14 the recreation of persons 55 years of age or older. A limited
15 liability company may qualify for the exemption under this
16 paragraph only if the limited liability company is organized
17 and operated exclusively for educational purposes. On and
18 after July 1, 1987, however, no entity otherwise eligible for
19 this exemption shall make tax-free purchases unless it has an
20 active exemption identification number issued by the
21 Department.
22 (5) A passenger car that is a replacement vehicle to the
23 extent that the purchase price of the car is subject to the
24 Replacement Vehicle Tax.
25 (6) Graphic arts machinery and equipment, including
26 repair and replacement parts, both new and used, and
27 including that manufactured on special order, certified by
28 the purchaser to be used primarily for graphic arts
29 production, and including machinery and equipment purchased
30 for lease.
31 (7) Farm chemicals.
32 (8) Legal tender, currency, medallions, or gold or
33 silver coinage issued by the State of Illinois, the
34 government of the United States of America, or the government
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1 of any foreign country, and bullion.
2 (9) Personal property purchased from a teacher-sponsored
3 student organization affiliated with an elementary or
4 secondary school located in Illinois.
5 (10) A motor vehicle of the first division, a motor
6 vehicle of the second division that is a self-contained motor
7 vehicle designed or permanently converted to provide living
8 quarters for recreational, camping, or travel use, with
9 direct walk through to the living quarters from the driver's
10 seat, or a motor vehicle of the second division that is of
11 the van configuration designed for the transportation of not
12 less than 7 nor more than 16 passengers, as defined in
13 Section 1-146 of the Illinois Vehicle Code, that is used for
14 automobile renting, as defined in the Automobile Renting
15 Occupation and Use Tax Act, or that is used for automobile
16 leasing as defined in the Automobile Leasing Occupation and
17 Use Tax Act. Lessors who claim not to be engaged in Illinois
18 in the business of leasing automobiles for the purpose of
19 collecting and remitting tax under the Automobile Leasing
20 Occupation and Use Tax Act may not claim this exemption
21 unless they voluntarily register with the Department and
22 collect and remit tax under the Automobile Leasing Occupation
23 and Use Tax Act on vehicles which they purchase, lease, or
24 register in Illinois. This paragraph is exempt from the
25 provisions of Section 3-90 of this Act.
26 (11) Farm machinery and equipment, both new and used,
27 including that manufactured on special order, certified by
28 the purchaser to be used primarily for production agriculture
29 or State or federal agricultural programs, including
30 individual replacement parts for the machinery and equipment,
31 and including machinery and equipment purchased for lease,
32 but excluding motor vehicles required to be registered under
33 the Illinois Vehicle Code.
34 (12) Fuel and petroleum products sold to or used by an
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1 air common carrier, certified by the carrier to be used for
2 consumption, shipment, or storage in the conduct of its
3 business as an air common carrier, for a flight destined for
4 or returning from a location or locations outside the United
5 States without regard to previous or subsequent domestic
6 stopovers.
7 (13) Proceeds of mandatory service charges separately
8 stated on customers' bills for the purchase and consumption
9 of food and beverages purchased at retail from a retailer, to
10 the extent that the proceeds of the service charge are in
11 fact turned over as tips or as a substitute for tips to the
12 employees who participate directly in preparing, serving,
13 hosting or cleaning up the food or beverage function with
14 respect to which the service charge is imposed.
15 (14) Oil field exploration, drilling, and production
16 equipment, including (i) rigs and parts of rigs, rotary rigs,
17 cable tool rigs, and workover rigs, (ii) pipe and tubular
18 goods, including casing and drill strings, (iii) pumps and
19 pump-jack units, (iv) storage tanks and flow lines, (v) any
20 individual replacement part for oil field exploration,
21 drilling, and production equipment, and (vi) machinery and
22 equipment purchased for lease; but excluding motor vehicles
23 required to be registered under the Illinois Vehicle Code.
24 (15) Photoprocessing machinery and equipment, including
25 repair and replacement parts, both new and used, including
26 that manufactured on special order, certified by the
27 purchaser to be used primarily for photoprocessing, and
28 including photoprocessing machinery and equipment purchased
29 for lease.
30 (16) Coal exploration, mining, offhighway hauling,
31 processing, maintenance, and reclamation equipment, including
32 replacement parts and equipment, and including equipment
33 purchased for lease, but excluding motor vehicles required to
34 be registered under the Illinois Vehicle Code.
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1 (17) Distillation machinery and equipment, sold as a
2 unit or kit, assembled or installed by the retailer,
3 certified by the user to be used only for the production of
4 ethyl alcohol that will be used for consumption as motor fuel
5 or as a component of motor fuel for the personal use of the
6 user, and not subject to sale or resale.
7 (18) Manufacturing and assembling machinery and
8 equipment used primarily in the process of manufacturing or
9 assembling tangible personal property for wholesale or retail
10 sale or lease, whether that sale or lease is made directly by
11 the manufacturer or by some other person, whether the
12 materials used in the process are owned by the manufacturer
13 or some other person, or whether that sale or lease is made
14 apart from or as an incident to the seller's engaging in the
15 service occupation of producing machines, tools, dies, jigs,
16 patterns, gauges, or other similar items of no commercial
17 value on special order for a particular purchaser.
18 (19) Personal property delivered to a purchaser or
19 purchaser's donee inside Illinois when the purchase order for
20 that personal property was received by a florist located
21 outside Illinois who has a florist located inside Illinois
22 deliver the personal property.
23 (20) Semen used for artificial insemination of livestock
24 for direct agricultural production.
25 (21) Horses, or interests in horses, registered with and
26 meeting the requirements of any of the Arabian Horse Club
27 Registry of America, Appaloosa Horse Club, American Quarter
28 Horse Association, United States Trotting Association, or
29 Jockey Club, as appropriate, used for purposes of breeding or
30 racing for prizes.
31 (22) Computers and communications equipment utilized
32 for any hospital purpose and equipment used in the diagnosis,
33 analysis, or treatment of hospital patients purchased by a
34 lessor who leases the equipment, under a lease of one year or
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1 longer executed or in effect at the time the lessor would
2 otherwise be subject to the tax imposed by this Act, to a
3 hospital that has been issued an active tax exemption
4 identification number by the Department under Section 1g of
5 the Retailers' Occupation Tax Act. If the equipment is
6 leased in a manner that does not qualify for this exemption
7 or is used in any other non-exempt manner, the lessor shall
8 be liable for the tax imposed under this Act or the Service
9 Use Tax Act, as the case may be, based on the fair market
10 value of the property at the time the non-qualifying use
11 occurs. No lessor shall collect or attempt to collect an
12 amount (however designated) that purports to reimburse that
13 lessor for the tax imposed by this Act or the Service Use Tax
14 Act, as the case may be, if the tax has not been paid by the
15 lessor. If a lessor improperly collects any such amount from
16 the lessee, the lessee shall have a legal right to claim a
17 refund of that amount from the lessor. If, however, that
18 amount is not refunded to the lessee for any reason, the
19 lessor is liable to pay that amount to the Department.
20 (23) Personal property purchased by a lessor who leases
21 the property, under a lease of one year or longer executed
22 or in effect at the time the lessor would otherwise be
23 subject to the tax imposed by this Act, to a governmental
24 body that has been issued an active sales tax exemption
25 identification number by the Department under Section 1g of
26 the Retailers' Occupation Tax Act. If the property is leased
27 in a manner that does not qualify for this exemption or used
28 in any other non-exempt manner, the lessor shall be liable
29 for the tax imposed under this Act or the Service Use Tax
30 Act, as the case may be, based on the fair market value of
31 the property at the time the non-qualifying use occurs. No
32 lessor shall collect or attempt to collect an amount (however
33 designated) that purports to reimburse that lessor for the
34 tax imposed by this Act or the Service Use Tax Act, as the
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1 case may be, if the tax has not been paid by the lessor. If
2 a lessor improperly collects any such amount from the lessee,
3 the lessee shall have a legal right to claim a refund of that
4 amount from the lessor. If, however, that amount is not
5 refunded to the lessee for any reason, the lessor is liable
6 to pay that amount to the Department.
7 (24) Beginning with taxable years ending on or after
8 December 31, 1995 and ending with taxable years ending on or
9 before December 31, 2004, personal property that is donated
10 for disaster relief to be used in a State or federally
11 declared disaster area in Illinois or bordering Illinois by a
12 manufacturer or retailer that is registered in this State to
13 a corporation, society, association, foundation, or
14 institution that has been issued a sales tax exemption
15 identification number by the Department that assists victims
16 of the disaster who reside within the declared disaster area.
17 (25) Beginning with taxable years ending on or after
18 December 31, 1995 and ending with taxable years ending on or
19 before December 31, 2004, personal property that is used in
20 the performance of infrastructure repairs in this State,
21 including but not limited to municipal roads and streets,
22 access roads, bridges, sidewalks, waste disposal systems,
23 water and sewer line extensions, water distribution and
24 purification facilities, storm water drainage and retention
25 facilities, and sewage treatment facilities, resulting from a
26 State or federally declared disaster in Illinois or bordering
27 Illinois when such repairs are initiated on facilities
28 located in the declared disaster area within 6 months after
29 the disaster.
30 (Source: P.A. 88-337; 88-480; 88-547; 88-670, eff. 12-2-94;
31 89-16, eff. 5-30-95; 89-115, eff. 1-1-96; 89-349, eff.
32 8-17-95; 89-495, eff. 6-24-96; 89-496, eff. 6-25-96; 89-626,
33 eff. 8-9-96; revised 8-21-96.)
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1 Section 55. The Retailers' Occupation Tax Act is amended
2 by changing Section 2-5 as follows:
3 (35 ILCS 120/2-5) (from Ch. 120, par. 441-5)
4 Sec. 2-5. Exemptions. Gross receipts from proceeds from
5 the sale of the following tangible personal property are
6 exempt from the tax imposed by this Act:
7 (1) Farm chemicals.
8 (2) Farm machinery and equipment, both new and used,
9 including that manufactured on special order, certified by
10 the purchaser to be used primarily for production agriculture
11 or State or federal agricultural programs, including
12 individual replacement parts for the machinery and equipment,
13 and including machinery and equipment purchased for lease,
14 but excluding motor vehicles required to be registered under
15 the Illinois Vehicle Code.
16 (3) Distillation machinery and equipment, sold as a unit
17 or kit, assembled or installed by the retailer, certified by
18 the user to be used only for the production of ethyl alcohol
19 that will be used for consumption as motor fuel or as a
20 component of motor fuel for the personal use of the user, and
21 not subject to sale or resale.
22 (4) Graphic arts machinery and equipment, including
23 repair and replacement parts, both new and used, and
24 including that manufactured on special order or purchased for
25 lease, certified by the purchaser to be used primarily for
26 graphic arts production.
27 (5) A motor vehicle of the first division, a motor
28 vehicle of the second division that is a self-contained motor
29 vehicle designed or permanently converted to provide living
30 quarters for recreational, camping, or travel use, with
31 direct walk through access to the living quarters from the
32 driver's seat, or a motor vehicle of the second division that
33 is of the van configuration designed for the transportation
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1 of not less than 7 nor more than 16 passengers, as defined in
2 Section 1-146 of the Illinois Vehicle Code, that is used for
3 automobile renting, as defined in the Automobile Renting
4 Occupation and Use Tax Act, or that is used for automobile
5 leasing as defined in the Automobile Leasing Occupation and
6 Use Tax Act. Lessors who claim not to be engaged in Illinois
7 in the business of leasing automobiles for the purpose of
8 collecting and remitting tax under the Automobile Leasing
9 Occupation and Use Tax Act may not claim this exemption
10 unless they voluntarily register with the Department and
11 collect and remit tax under the Automobile Leasing Occupation
12 and Use Tax Act on vehicles which they purchase, lease, or
13 register in Illinois. This paragraph is exempt from the
14 provisions of Section 2-70 of this Act.
15 (6) Personal property sold by a teacher-sponsored
16 student organization affiliated with an elementary or
17 secondary school located in Illinois.
18 (7) Proceeds of that portion of the selling price of a
19 passenger car the sale of which is subject to the Replacement
20 Vehicle Tax.
21 (8) Personal property sold to an Illinois county fair
22 association for use in conducting, operating, or promoting
23 the county fair.
24 (9) Personal property sold to a not-for-profit music or
25 dramatic arts organization that establishes, by proof
26 required by the Department by rule, that it has received an
27 exemption under Section 501(c) (3) of the Internal Revenue
28 Code and that is organized and operated for the presentation
29 of live public performances of musical or theatrical works on
30 a regular basis.
31 (10) Personal property sold by a corporation, society,
32 association, foundation, institution, or organization, other
33 than a limited liability company, that is organized and
34 operated as a not-for-profit service enterprise for the
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1 benefit of persons 65 years of age or older if the personal
2 property was not purchased by the enterprise for the purpose
3 of resale by the enterprise.
4 (11) Personal property sold to a governmental body, to a
5 corporation, society, association, foundation, or institution
6 organized and operated exclusively for charitable, religious,
7 or educational purposes, or to a not-for-profit corporation,
8 society, association, foundation, institution, or
9 organization that has no compensated officers or employees
10 and that is organized and operated primarily for the
11 recreation of persons 55 years of age or older. A limited
12 liability company may qualify for the exemption under this
13 paragraph only if the limited liability company is organized
14 and operated exclusively for educational purposes. On and
15 after July 1, 1987, however, no entity otherwise eligible for
16 this exemption shall make tax-free purchases unless it has an
17 active identification number issued by the Department.
18 (12) Personal property sold to interstate carriers for
19 hire for use as rolling stock moving in interstate commerce
20 or to lessors under leases of one year or longer executed or
21 in effect at the time of purchase by interstate carriers for
22 hire for use as rolling stock moving in interstate commerce
23 and equipment operated by a telecommunications provider,
24 licensed as a common carrier by the Federal Communications
25 Commission, which is permanently installed in or affixed to
26 aircraft moving in interstate commerce.
27 (13) Proceeds from sales to owners, lessors, or shippers
28 of tangible personal property that is utilized by interstate
29 carriers for hire for use as rolling stock moving in
30 interstate commerce and equipment operated by a
31 telecommunications provider, licensed as a common carrier by
32 the Federal Communications Commission, which is permanently
33 installed in or affixed to aircraft moving in interstate
34 commerce.
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1 (14) Machinery and equipment that will be used by the
2 purchaser, or a lessee of the purchaser, primarily in the
3 process of manufacturing or assembling tangible personal
4 property for wholesale or retail sale or lease, whether the
5 sale or lease is made directly by the manufacturer or by some
6 other person, whether the materials used in the process are
7 owned by the manufacturer or some other person, or whether
8 the sale or lease is made apart from or as an incident to the
9 seller's engaging in the service occupation of producing
10 machines, tools, dies, jigs, patterns, gauges, or other
11 similar items of no commercial value on special order for a
12 particular purchaser.
13 (15) Proceeds of mandatory service charges separately
14 stated on customers' bills for purchase and consumption of
15 food and beverages, to the extent that the proceeds of the
16 service charge are in fact turned over as tips or as a
17 substitute for tips to the employees who participate directly
18 in preparing, serving, hosting or cleaning up the food or
19 beverage function with respect to which the service charge is
20 imposed.
21 (16) Petroleum products sold to a purchaser if the
22 seller is prohibited by federal law from charging tax to the
23 purchaser.
24 (17) Tangible personal property sold to a common carrier
25 by rail that receives the physical possession of the property
26 in Illinois and that transports the property, or shares with
27 another common carrier in the transportation of the property,
28 out of Illinois on a standard uniform bill of lading showing
29 the seller of the property as the shipper or consignor of the
30 property to a destination outside Illinois, for use outside
31 Illinois.
32 (18) Legal tender, currency, medallions, or gold or
33 silver coinage issued by the State of Illinois, the
34 government of the United States of America, or the government
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1 of any foreign country, and bullion.
2 (19) Oil field exploration, drilling, and production
3 equipment, including (i) rigs and parts of rigs, rotary rigs,
4 cable tool rigs, and workover rigs, (ii) pipe and tubular
5 goods, including casing and drill strings, (iii) pumps and
6 pump-jack units, (iv) storage tanks and flow lines, (v) any
7 individual replacement part for oil field exploration,
8 drilling, and production equipment, and (vi) machinery and
9 equipment purchased for lease; but excluding motor vehicles
10 required to be registered under the Illinois Vehicle Code.
11 (20) Photoprocessing machinery and equipment, including
12 repair and replacement parts, both new and used, including
13 that manufactured on special order, certified by the
14 purchaser to be used primarily for photoprocessing, and
15 including photoprocessing machinery and equipment purchased
16 for lease.
17 (21) Coal exploration, mining, offhighway hauling,
18 processing, maintenance, and reclamation equipment, including
19 replacement parts and equipment, and including equipment
20 purchased for lease, but excluding motor vehicles required to
21 be registered under the Illinois Vehicle Code.
22 (22) Fuel and petroleum products sold to or used by an
23 air carrier, certified by the carrier to be used for
24 consumption, shipment, or storage in the conduct of its
25 business as an air common carrier, for a flight destined for
26 or returning from a location or locations outside the United
27 States without regard to previous or subsequent domestic
28 stopovers.
29 (23) A transaction in which the purchase order is
30 received by a florist who is located outside Illinois, but
31 who has a florist located in Illinois deliver the property to
32 the purchaser or the purchaser's donee in Illinois.
33 (24) Fuel consumed or used in the operation of ships,
34 barges, or vessels that are used primarily in or for the
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1 transportation of property or the conveyance of persons for
2 hire on rivers bordering on this State if the fuel is
3 delivered by the seller to the purchaser's barge, ship, or
4 vessel while it is afloat upon that bordering river.
5 (25) A motor vehicle sold in this State to a nonresident
6 even though the motor vehicle is delivered to the nonresident
7 in this State, if the motor vehicle is not to be titled in
8 this State, and if a driveaway decal permit is issued to the
9 motor vehicle as provided in Section 3-603 of the Illinois
10 Vehicle Code or if the nonresident purchaser has vehicle
11 registration plates to transfer to the motor vehicle upon
12 returning to his or her home state. The issuance of the
13 driveaway decal permit or having the out-of-state
14 registration plates to be transferred is prima facie evidence
15 that the motor vehicle will not be titled in this State.
16 (26) Semen used for artificial insemination of livestock
17 for direct agricultural production.
18 (27) Horses, or interests in horses, registered with and
19 meeting the requirements of any of the Arabian Horse Club
20 Registry of America, Appaloosa Horse Club, American Quarter
21 Horse Association, United States Trotting Association, or
22 Jockey Club, as appropriate, used for purposes of breeding or
23 racing for prizes.
24 (28) Computers and communications equipment utilized for
25 any hospital purpose and equipment used in the diagnosis,
26 analysis, or treatment of hospital patients sold to a lessor
27 who leases the equipment, under a lease of one year or longer
28 executed or in effect at the time of the purchase, to a
29 hospital that has been issued an active tax exemption
30 identification number by the Department under Section 1g of
31 this Act.
32 (29) Personal property sold to a lessor who leases the
33 property, under a lease of one year or longer executed or in
34 effect at the time of the purchase, to a governmental body
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1 that has been issued an active tax exemption identification
2 number by the Department under Section 1g of this Act.
3 (30) Beginning with taxable years ending on or after
4 December 31, 1995 and ending with taxable years ending on or
5 before December 31, 2004, personal property that is donated
6 for disaster relief to be used in a State or federally
7 declared disaster area in Illinois or bordering Illinois by a
8 manufacturer or retailer that is registered in this State to
9 a corporation, society, association, foundation, or
10 institution that has been issued a sales tax exemption
11 identification number by the Department that assists victims
12 of the disaster who reside within the declared disaster area.
13 (31) Beginning with taxable years ending on or after
14 December 31, 1995 and ending with taxable years ending on or
15 before December 31, 2004, personal property that is used in
16 the performance of infrastructure repairs in this State,
17 including but not limited to municipal roads and streets,
18 access roads, bridges, sidewalks, waste disposal systems,
19 water and sewer line extensions, water distribution and
20 purification facilities, storm water drainage and retention
21 facilities, and sewage treatment facilities, resulting from a
22 State or federally declared disaster in Illinois or bordering
23 Illinois when such repairs are initiated on facilities
24 located in the declared disaster area within 6 months after
25 the disaster.
26 (Source: P.A. 88-337; 88-480; 88-547; 88-670, eff. 12-2-94;
27 89-16, eff. 5-30-95; 89-115, eff. 1-1-96; 89-349, eff.
28 8-17-95; 89-495, eff. 6-24-96; 89-496, eff. 6-25-96; 89-626,
29 eff. 8-9-96; revised 8-21-96.)