State of Illinois
90th General Assembly

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[ Introduced ]


      35 ILCS 115/2c            from Ch. 120, par. 439.102c
          Amends the Service Occupation 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.
HB3088 Engrossed                               LRB9011235KDgc
 1        AN  ACT  to  amend the Service Occupation Tax by changing
 2    Section 2c.
 3        Be it enacted by the People of  the  State  of  Illinois,
 4    represented in the General Assembly:
 5        Section  5.  The Service Occupation Tax Act is amended by
 6    changing Section 2c as follows:
 7        (35 ILCS 115/2c) (from Ch. 120, par. 439.102c)
 8        Sec. 2c.   For  purposes  of  this  Act,  a  corporation,
 9    limited  liability company, society, association, foundation,
10    or  institution  organized  and  operated   exclusively   for
11    educational purposes shall include:  all tax-supported public
12    schools;   private   schools   that  which  offer  systematic
13    instruction in useful branches of learning by methods  common
14    to  public  schools and that which compare favorably in their
15    scope and intensity with the course  of  study  presented  in
16    tax-supported  schools;  licensed day care centers as defined
17    in Section 2.09 of the Child Care Act of 1969 that which  are
18    operated    by   a   not-for-profit   corporation,   society,
19    association,  foundation,   institution,   or   organization;
20    vocational  or  technical schools or institutes organized and
21    operated exclusively to provide a course of study of not less
22    than 6 weeks duration and designed to prepare individuals  to
23    follow  a trade or to pursue a manual, technical, mechanical,
24    industrial, business, or commercial occupation.
25        However,  a  corporation,  limited   liability   company,
26    society,  association,  foundation,  or institution organized
27    and operated for the purpose of offering professional, trade,
28    or business seminars of short duration,  self-improvement  or
29    personality  development  courses,  courses  that  which  are
30    avocational   or  recreational  in  nature,  courses  pursued
31    entirely by open circuit television or radio,  correspondence
HB3088 Engrossed            -2-                LRB9011235KDgc
 1    courses,  or  courses  that  which do not provide specialized
 2    training within a  specific  vocational  or  technical  field
 3    shall   not  be  considered  to  be  organized  and  operated
 4    exclusively for educational purposes.
 5    (Source: P.A. 88-480.)

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