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90_HB2203
35 ILCS 105/2c from Ch. 120, par. 439.2c
Amends the Use Tax Act. Makes technical changes in the
Section concerning corporations, limited liability companies,
societies, associations, foundations, or institutions
organized and operated exclusively for educational purposes.
LRB9000109KRpk
LRB9000109KRpk
1 AN ACT to amend the Use Tax Act by changing Section 2c.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Use Tax Act is amended by changing
5 Section 2c as follows:
6 (35 ILCS 105/2c) (from Ch. 120, par. 439.2c)
7 Sec. 2c. For purposes of this Act, a corporation,
8 limited liability company, society, association, foundation,
9 or institution organized and operated exclusively for
10 educational purposes shall include: all tax-supported public
11 schools; private schools that which offer systematic
12 instruction in useful branches of learning by methods common
13 to public schools and that which compare favorably in their
14 scope and intensity with the course of study presented in
15 tax-supported schools; licensed day care centers as defined
16 in Section 2.09 of the Child Care Act of 1969 that which are
17 operated by a not for profit corporation, society,
18 association, foundation, institution, or organization;
19 vocational or technical schools or institutes organized and
20 operated exclusively to provide a course of study of not less
21 than 6 weeks duration and designed to prepare individuals to
22 follow a trade or to pursue a manual, technical, mechanical,
23 industrial, business, or commercial occupation.
24 However, a corporation, limited liability company,
25 society, association, foundation, or institution organized
26 and operated for the purpose of offering professional, trade,
27 or business seminars of short duration, self-improvement or
28 personality development courses, courses that which are
29 avocational or recreational in nature, courses pursued
30 entirely by open circuit television or radio, correspondence
31 courses, or courses that which do not provide specialized
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1 training within a specific vocational or technical field
2 shall not be considered to be organized and operated
3 exclusively for educational purposes.
4 (Source: P.A. 88-480.)