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90_SB0549enr
35 ILCS 105/3-95 new
35 ILCS 110/3-80 new
35 ILCS 115/3-60 new
35 ILCS 120/2-75 new
Amends the Use Tax Act, the Service Use Tax Act, the
Service Occupation Tax Act, and the Retailers' Occupation Tax
Act. Exempts aviation fuel received for use or consumption
in the operation of an air cargo transportation hub facility
that meets certain requirements from the taxes imposed by
those Acts for a period of 10 years. Requires the facility to
receive a certificate of eligibility for exemption from the
Department of Commerce and Community Affairs. Requires the
facility to repay exempted taxes if the facility fails to
meet certain requirements. Effective immediately.
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1 AN ACT in relation to high impact service facilities.
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 12 as follows:
6 (35 ILCS 105/12) (from Ch. 120, par. 439.12)
7 Sec. 12. Applicability of Retailers' Occupation Tax Act
8 and Uniform Penalty and Interest Act. All of the provisions
9 of Sections 1d, 1e, 1f, 1i, 1j, 1j.1, 1k, 1m, 1n, 2a, 2b, 2c,
10 3, 4 (except that the time limitation provisions shall run
11 from the date when the tax is due rather than from the date
12 when gross receipts are received), 5 (except that the time
13 limitation provisions on the issuance of notices of tax
14 liability shall run from the date when the tax is due rather
15 than from the date when gross receipts are received and
16 except that in the case of a failure to file a return
17 required by this Act, no notice of tax liability shall be
18 issued on and after each July 1 and January 1 covering tax
19 due with that return during any month or period more than 6
20 years before that July 1 or January 1, respectively), 5a, 5b,
21 5c, 5d, 5e, 5f, 5g, 5h, 5j, 5k, 5l, 7, 8, 9, 10, 11 and 12 of
22 the Retailers' Occupation Tax Act and Section 3-7 of the
23 Uniform Penalty and Interest Act, which are not inconsistent
24 with this Act, shall apply, as far as practicable, to the
25 subject matter of this Act to the same extent as if such
26 provisions were included herein.
27 (Source: P.A. 87-205; 87-895; 88-660, eff. 9-16-94.)
28 Section 10. The Service Use Tax Act is amended by
29 changing Section 12 as follows:
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1 (35 ILCS 110/12) (from Ch. 120, par. 439.42)
2 Sec. 12. Applicability of Retailers' Occupation Tax Act
3 and Uniform Penalty and Interest Act. All of the provisions
4 of Sections 1d, 1e, 1f, 1i, 1j, 1j.1, 1k, 1m, 1n, 2a, 2b, 2c,
5 3 (except as to the disposition by the Department of the
6 money collected under this Act), 4 (except that the time
7 limitation provisions shall run from the date when gross
8 receipts are received), 5 (except that the time limitation
9 provisions on the issuance of notices of tax liability shall
10 run from the date when the tax is due rather than from the
11 date when gross receipts are received and except that in the
12 case of a failure to file a return required by this Act, no
13 notice of tax liability shall be issued on and after July 1
14 and January 1 covering tax due with that return during any
15 month or period more than 6 years before that July 1 or
16 January 1, respectively), 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5j, 5k,
17 5l, 7, 8, 9, 10, 11 and 12 of the Retailers' Occupation Tax
18 Act which are not inconsistent with this Act, and Section 3-7
19 of the Uniform Penalty and Interest Act, shall apply, as far
20 as practicable, to the subject matter of this Act to the same
21 extent as if such provisions were included herein.
22 (Source: P.A. 87-205; 88-660, eff. 9-16-94.)
23 Section 15. The Service Occupation Tax Act is amended by
24 changing Section 12 as follows:
25 (35 ILCS 115/12) (from Ch. 120, par. 439.112)
26 Sec. 12. All of the provisions of Sections 1d, 1e, 1f,
27 1i, 1j, 1j.1, 1k, 1m, 1n, 2a, 2b, 2c, 3 (except as to the
28 disposition by the Department of the tax collected under this
29 Act), 4 (except that the time limitation provisions shall run
30 from the date when the tax is due rather than from the date
31 when gross receipts are received), 5 (except that the time
32 limitation provisions on the issuance of notices of tax
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1 liability shall run from the date when the tax is due rather
2 than from the date when gross receipts are received), 5a, 5b,
3 5c, 5d, 5e, 5f, 5g, 5j, 5k, 5l, 7, 8, 9, 10, 11 and 12 of the
4 "Retailers' Occupation Tax Act" which are not inconsistent
5 with this Act, and Section 3-7 of the Uniform Penalty and
6 Interest Act shall apply, as far as practicable, to the
7 subject matter of this Act to the same extent as if such
8 provisions were included herein.
9 (Source: P.A. 86-1490; 87-205.)
10 Section 20. The Retailers' Occupation Tax Act is amended
11 by changing Section 1i and adding Sections 1j.1 and 1j.2 as
12 follows:
13 (35 ILCS 120/1i) (from Ch. 120, par. 440i)
14 Sec. 1i. High Impact Service Facility means a facility
15 used primarily for the sorting, handling and redistribution
16 of mail, freight, cargo, or other single item non-fungible
17 parcels received from agents or employees of the handler or
18 shipper for processing at a common location and
19 redistribution to other employees or agents for delivery to
20 an ultimate destination on an item-by-item basis, and which:
21 (1) will make an investment in by a business enterprise
22 project of $100,000,000 $150,000,000 dollars or more; (2)
23 will cause the creation of at least 750 to 1,000 jobs or more
24 in an enterprise zone established pursuant to the Illinois
25 Enterprise Zone Act; and (3) is certified by the Department
26 of Commerce and Community Affairs as contractually obligated
27 to meet the requirements specified in divisions (1) and (2)
28 of this paragraph within the time period as specified by the
29 certification. Any business enterprise project applying for
30 the exemption stated in this Section shall make application
31 to the Department of Commerce and Community Affairs in such
32 form and providing such information as may be prescribed by
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1 the Department of Commerce and Community Affairs.
2 The Department of Commerce and Community Affairs shall
3 determine whether the business enterprise project meets the
4 criteria prescribed in this Section. If the Department of
5 Commerce and Community Affairs determines that such business
6 enterprise project meets the criteria, it shall issue a
7 certificate of eligibility for exemption to the business
8 enterprise in such form as is prescribed by the Department of
9 Revenue. The Department of Commerce and Community Affairs
10 shall act upon such certification requests within 60 days
11 after receipt of the application, and shall file with the
12 Department of Revenue a copy of each certificate of
13 eligibility for exemption.
14 The Department of Commerce and Community Affairs shall
15 have the power to promulgate rules and regulations to carry
16 out the provisions of this Section and to require that any
17 business enterprise that is granted a tax exemption repay the
18 exempted tax if the business enterprise fails to comply with
19 the terms and conditions of the certification.
20 The certificate of eligibility for exemption shall be
21 presented by the business enterprise to its supplier when
22 making the initial purchase of machinery and equipment for
23 which an exemption is granted by Section 1j of this Act,
24 together with a certification by the business enterprise that
25 such machinery and equipment is exempt from taxation under
26 Section 1j of this Act and by indicating the exempt status of
27 each subsequent purchase on the face of the purchase order.
28 The certification of eligibility for exemption shall be
29 presented by the business enterprise to its supplier when
30 making the purchase of jet fuel and petroleum products for
31 which an exemption is granted by Section 1j.1 of this Act,
32 together with a certification by the business enterprise that
33 such jet fuel and petroleum product, are exempt from taxation
34 under Section 1j.1 of this Act, and by indicating the exempt
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1 status of each subsequent purchase on the face of the
2 purchase order.
3 The Department of Commerce and Community Affairs shall
4 determine the period during which such exemption from the
5 taxes imposed under this Act will remain in effect.
6 (Source: P.A. 85-1409.)
7 (35 ILCS 120/1j.1 new)
8 Sec. 1j.1. Exemption; jet fuel used in the operation of
9 high impact service facilities. Subject to the provisions of
10 Section 1i of this Act, jet fuel and petroleum products sold
11 to and used in the conduct of its business of sorting,
12 handling and redistribution of mail, freight, cargo or other
13 parcels in the operation of a high impact service facility,
14 as defined in Section 1i of this Act, located within an
15 enterprise zone established pursuant to the Illinois
16 Enterprise Zone Act shall be exempt from the tax imposed by
17 this Act, provided that the business enterprise has waived
18 its right to a tax exemption of the charges imposed under
19 Section 9-222.1 of the Public Utilities Act. The Department
20 of Commerce and Community Affairs shall promulgate rules
21 necessary to further define jet fuel and petroleum products
22 sold to, used, and eligible for exemption in a high impact
23 service facility. The minimum period for which an exemption
24 from taxes is granted by this Section is 10 years, regardless
25 of the duration of the enterprise zone in which the project
26 is located.
27 (35 ILCS 120/1j.2 new)
28 Sec. 1j.2. Exceptions. High impact service facilities
29 qualifying under this Act and seeking the exemption under
30 1j.1 shall be ineligible for the exemptions of taxes imposed
31 under Section 9-222.1 of the Public Utilities Act. High
32 impact service facilities qualifying under this Act and
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1 seeking the exemption under Section 9-222.1 of the Public
2 Utilities Act shall be ineligible for the exemptions of taxes
3 as described in Section 1j.1.