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92_SB0080 LRB9201699SMdv 1 AN ACT in relation to taxes. 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 3-5 as follows: 6 (35 ILCS 105/3-5) (from Ch. 120, par. 439.3-5) 7 Sec. 3-5. Exemptions. Use of the following tangible 8 personal property is exempt from the tax imposed by this Act: 9 (1) Personal property purchased from a corporation, 10 society, association, foundation, institution, or 11 organization, other than a limited liability company, that is 12 organized and operated as a not-for-profit service enterprise 13 for the benefit of persons 65 years of age or older if the 14 personal property was not purchased by the enterprise for the 15 purpose of resale by the enterprise. 16 (2) Personal property purchased by a not-for-profit 17 Illinois county fair association for use in conducting, 18 operating, or promoting the county fair. 19 (3) Personal property purchased by a not-for-profit arts 20 or cultural organization that establishes, by proof required 21 by the Department by rule, that it has received an exemption 22 under Section 501(c)(3) of the Internal Revenue Code and that 23 is organized and operated for the presentation or support of 24 arts or cultural programming, activities, or services. These 25 organizations include, but are not limited to, music and 26 dramatic arts organizations such as symphony orchestras and 27 theatrical groups, arts and cultural service organizations, 28 local arts councils, visual arts organizations, and media 29 arts organizations. 30 (4) Personal property purchased by a governmental body, 31 by a corporation, society, association, foundation, or -2- LRB9201699SMdv 1 institution organized and operated exclusively for 2 charitable, religious, or educational purposes, or by a 3 not-for-profit corporation, society, association, foundation, 4 institution, or organization that has no compensated officers 5 or employees and that is organized and operated primarily for 6 the recreation of persons 55 years of age or older. A limited 7 liability company may qualify for the exemption under this 8 paragraph only if the limited liability company is organized 9 and operated exclusively for educational purposes. On and 10 after July 1, 1987, however, no entity otherwise eligible for 11 this exemption shall make tax-free purchases unless it has an 12 active exemption identification number issued by the 13 Department. 14 (5) A passenger car that is a replacement vehicle to the 15 extent that the purchase price of the car is subject to the 16 Replacement Vehicle Tax. 17 (6) Graphic arts machinery and equipment, including 18 repair and replacement parts, both new and used, and 19 including that manufactured on special order, certified by 20 the purchaser to be used primarily for graphic arts 21 production, and including machinery and equipment purchased 22 for lease. 23 (7) Farm chemicals. 24 (8) Legal tender, currency, medallions, or gold or 25 silver coinage issued by the State of Illinois, the 26 government of the United States of America, or the government 27 of any foreign country, and bullion. 28 (9) Personal property purchased from a teacher-sponsored 29 student organization affiliated with an elementary or 30 secondary school located in Illinois. 31 (10) A motor vehicle of the first division, a motor 32 vehicle of the second division that is a self-contained motor 33 vehicle designed or permanently converted to provide living 34 quarters for recreational, camping, or travel use, with -3- LRB9201699SMdv 1 direct walk through to the living quarters from the driver's 2 seat, or a motor vehicle of the second division that is of 3 the van configuration designed for the transportation of not 4 less than 7 nor more than 16 passengers, as defined in 5 Section 1-146 of the Illinois Vehicle Code, that is used for 6 automobile renting, as defined in the Automobile Renting 7 Occupation and Use Tax Act. 8 (11) 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 including machinery and equipment purchased for lease, and 14 including implements of husbandry defined in Section 1-130 of 15 the Illinois Vehicle Code, farm machinery and agricultural 16 chemical and fertilizer spreaders, and nurse wagons required 17 to be registered under Section 3-809 of the Illinois Vehicle 18 Code, but excluding other motor vehicles required to be 19 registered under the Illinois Vehicle Code. Horticultural 20 polyhouses or hoop houses used for propagating, growing, or 21 overwintering plants shall be considered farm machinery and 22 equipment under this item (11). Agricultural chemical tender 23 tanks and dry boxes shall include units sold separately from 24 a motor vehicle required to be licensed and units sold 25 mounted on a motor vehicle required to be licensed if the 26 selling price of the tender is separately stated. 27 Farm machinery and equipment shall include precision 28 farming equipment that is installed or purchased to be 29 installed on farm machinery and equipment including, but not 30 limited to, tractors, harvesters, sprayers, planters, 31 seeders, or spreaders. Precision farming equipment includes, 32 but is not limited to, soil testing sensors, computers, 33 monitors, software, global positioning and mapping systems, 34 and other such equipment. -4- LRB9201699SMdv 1 Farm machinery and equipment also includes computers, 2 sensors, software, and related equipment used primarily in 3 the computer-assisted operation of production agriculture 4 facilities, equipment, and activities such as, but not 5 limited to, the collection, monitoring, and correlation of 6 animal and crop data for the purpose of formulating animal 7 diets and agricultural chemicals. This item (11) is exempt 8 from the provisions of Section 3-90. 9 (12) Fuel and petroleum products sold to or used by an 10 air common carrier, certified by the carrier to be used for 11 consumption, shipment, or storage in the conduct of its 12 business as an air common carrier, for a flight destined for 13 or returning from a location or locations outside the United 14 States without regard to previous or subsequent domestic 15 stopovers. 16 (13) Proceeds of mandatory service charges separately 17 stated on customers' bills for the purchase and consumption 18 of food and beverages purchased at retail from a retailer, to 19 the extent that the proceeds of the service charge are in 20 fact turned over as tips or as a substitute for tips to the 21 employees who participate directly in preparing, serving, 22 hosting or cleaning up the food or beverage function with 23 respect to which the service charge is imposed. 24 (14) Oil field exploration, drilling, and production 25 equipment, including (i) rigs and parts of rigs, rotary rigs, 26 cable tool rigs, and workover rigs, (ii) pipe and tubular 27 goods, including casing and drill strings, (iii) pumps and 28 pump-jack units, (iv) storage tanks and flow lines, (v) any 29 individual replacement part for oil field exploration, 30 drilling, and production equipment, and (vi) machinery and 31 equipment purchased for lease; but excluding motor vehicles 32 required to be registered under the Illinois Vehicle Code. 33 (15) Photoprocessing machinery and equipment, including 34 repair and replacement parts, both new and used, including -5- LRB9201699SMdv 1 that manufactured on special order, certified by the 2 purchaser to be used primarily for photoprocessing, and 3 including photoprocessing machinery and equipment purchased 4 for lease. 5 (16) Coal exploration, mining, offhighway hauling, 6 processing, maintenance, and reclamation equipment, including 7 replacement parts and equipment, and including equipment 8 purchased for lease, but excluding motor vehicles required to 9 be registered under the Illinois Vehicle Code. 10 (17) Distillation machinery and equipment, sold as a 11 unit or kit, assembled or installed by the retailer, 12 certified by the user to be used only for the production of 13 ethyl alcohol that will be used for consumption as motor fuel 14 or as a component of motor fuel for the personal use of the 15 user, and not subject to sale or resale. 16 (18) Manufacturing and assembling machinery and 17 equipment used primarily in the process of manufacturing or 18 assembling tangible personal property for wholesale or retail 19 sale or lease, whether that sale or lease is made directly by 20 the manufacturer or by some other person, whether the 21 materials used in the process are owned by the manufacturer 22 or some other person, or whether that sale or lease is made 23 apart from or as an incident to the seller's engaging in the 24 service occupation of producing machines, tools, dies, jigs, 25 patterns, gauges, or other similar items of no commercial 26 value on special order for a particular purchaser. 27 (19) Personal property delivered to a purchaser or 28 purchaser's donee inside Illinois when the purchase order for 29 that personal property was received by a florist located 30 outside Illinois who has a florist located inside Illinois 31 deliver the personal property. 32 (20) Semen used for artificial insemination of livestock 33 for direct agricultural production. 34 (21) Horses, or interests in horses, registered with and -6- LRB9201699SMdv 1 meeting the requirements of any of the Arabian Horse Club 2 Registry of America, Appaloosa Horse Club, American Quarter 3 Horse Association, United States Trotting Association, or 4 Jockey Club, as appropriate, used for purposes of breeding or 5 racing for prizes. 6 (22) Computers and communications equipment utilized for 7 any hospital purpose and equipment used in the diagnosis, 8 analysis, or treatment of hospital patients purchased by a 9 lessor who leases the equipment, under a lease of one year or 10 longer executed or in effect at the time the lessor would 11 otherwise be subject to the tax imposed by this Act, to a 12 hospital that has been issued an active tax exemption 13 identification number by the Department under Section 1g of 14 the Retailers' Occupation Tax Act. If the equipment is 15 leased in a manner that does not qualify for this exemption 16 or is used in any other non-exempt manner, the lessor shall 17 be liable for the tax imposed under this Act or the Service 18 Use Tax Act, as the case may be, based on the fair market 19 value of the property at the time the non-qualifying use 20 occurs. No lessor shall collect or attempt to collect an 21 amount (however designated) that purports to reimburse that 22 lessor for the tax imposed by this Act or the Service Use Tax 23 Act, as the case may be, if the tax has not been paid by the 24 lessor. If a lessor improperly collects any such amount from 25 the lessee, the lessee shall have a legal right to claim a 26 refund of that amount from the lessor. If, however, that 27 amount is not refunded to the lessee for any reason, the 28 lessor is liable to pay that amount to the Department. 29 (23) Personal property purchased by a lessor who leases 30 the property, under a lease of one year or longer executed 31 or in effect at the time the lessor would otherwise be 32 subject to the tax imposed by this Act, to a governmental 33 body that has been issued an active sales tax exemption 34 identification number by the Department under Section 1g of -7- LRB9201699SMdv 1 the Retailers' Occupation Tax Act. If the property is leased 2 in a manner that does not qualify for this exemption or used 3 in any other non-exempt manner, the lessor shall be liable 4 for the tax imposed under this Act or the Service Use Tax 5 Act, as the case may be, based on the fair market value of 6 the property at the time the non-qualifying use occurs. No 7 lessor shall collect or attempt to collect an amount (however 8 designated) that purports to reimburse that lessor for the 9 tax imposed by this Act or the Service Use Tax Act, as the 10 case may be, if the tax has not been paid by the lessor. If 11 a lessor improperly collects any such amount from the lessee, 12 the lessee shall have a legal right to claim a refund of that 13 amount from the lessor. If, however, that amount is not 14 refunded to the lessee for any reason, the lessor is liable 15 to pay that amount to the Department. 16 (24) Beginning with taxable years ending on or after 17 December 31, 1995 and ending with taxable years ending on or 18 before December 31, 2004, personal property that is donated 19 for disaster relief to be used in a State or federally 20 declared disaster area in Illinois or bordering Illinois by a 21 manufacturer or retailer that is registered in this State to 22 a corporation, society, association, foundation, or 23 institution that has been issued a sales tax exemption 24 identification number by the Department that assists victims 25 of the disaster who reside within the declared disaster area. 26 (25) Beginning with taxable years ending on or after 27 December 31, 1995 and ending with taxable years ending on or 28 before December 31, 2004, personal property that is used in 29 the performance of infrastructure repairs in this State, 30 including but not limited to municipal roads and streets, 31 access roads, bridges, sidewalks, waste disposal systems, 32 water and sewer line extensions, water distribution and 33 purification facilities, storm water drainage and retention 34 facilities, and sewage treatment facilities, resulting from a -8- LRB9201699SMdv 1 State or federally declared disaster in Illinois or bordering 2 Illinois when such repairs are initiated on facilities 3 located in the declared disaster area within 6 months after 4 the disaster. 5 (26) Beginning July 1, 1999, game or game birds 6 purchased at a "game breeding and hunting preserve area" or 7 an "exotic game hunting area" as those terms are used in the 8 Wildlife Code or at a hunting enclosure approved through 9 rules adopted by the Department of Natural Resources. This 10 paragraph is exempt from the provisions of Section 3-90. 11 (27) A motor vehicle, as that term is defined in Section 12 1-146 of the Illinois Vehicle Code, that is donated to a 13 corporation, limited liability company, society, association, 14 foundation, or institution that is determined by the 15 Department to be organized and operated exclusively for 16 educational purposes. For purposes of this exemption, "a 17 corporation, limited liability company, society, association, 18 foundation, or institution organized and operated exclusively 19 for educational purposes" means all tax-supported public 20 schools, private schools that offer systematic instruction in 21 useful branches of learning by methods common to public 22 schools and that compare favorably in their scope and 23 intensity with the course of study presented in tax-supported 24 schools, and vocational or technical schools or institutes 25 organized and operated exclusively to provide a course of 26 study of not less than 6 weeks duration and designed to 27 prepare individuals to follow a trade or to pursue a manual, 28 technical, mechanical, industrial, business, or commercial 29 occupation. 30 (28) Beginning January 1, 2000, personal property, 31 including food, purchased through fundraising events for the 32 benefit of a public or private elementary or secondary 33 school, a group of those schools, or one or more school 34 districts if the events are sponsored by an entity recognized -9- LRB9201699SMdv 1 by the school district that consists primarily of volunteers 2 and includes parents and teachers of the school children. 3 This paragraph does not apply to fundraising events (i) for 4 the benefit of private home instruction or (ii) for which the 5 fundraising entity purchases the personal property sold at 6 the events from another individual or entity that sold the 7 property for the purpose of resale by the fundraising entity 8 and that profits from the sale to the fundraising entity. 9 This paragraph is exempt from the provisions of Section 3-90. 10 (29) Beginning January 1, 2000, new or used automatic 11 vending machines that prepare and serve hot food and 12 beverages, including coffee, soup, and other items, and 13 replacement parts for these machines. This paragraph is 14 exempt from the provisions of Section 3-90. 15 (30) Food for human consumption that is to be consumed 16 off the premises where it is sold (other than alcoholic 17 beverages, soft drinks, and food that has been prepared for 18 immediate consumption) and prescription and nonprescription 19 medicines, drugs, medical appliances, and insulin, urine 20 testing materials, syringes, and needles used by diabetics, 21 for human use, when purchased for use by a person receiving 22 medical assistance under Article 5 of the Illinois Public Aid 23 Code who resides in a licensed long-term care facility, as 24 defined in the Nursing Home Care Act. 25 (31) Beginning on January 1, 2002, the following items 26 used in connection with commercial grain elevators: (i) grain 27 bins used to store grain for resale, (ii) aeration equipment, 28 and (iii) grain handling equipment. 29 (Source: P.A. 90-14, eff. 7-1-97; 90-552, eff. 12-12-97; 30 90-605, eff. 6-30-98; 91-51, eff. 6-30-99; 91-200, eff. 31 7-20-99; 91-439, eff. 8-6-99; 91-637, eff. 8-20-99; 91-644, 32 eff. 8-20-99; 91-901, eff. 1-1-01.) 33 Section 10. The Service Use Tax Act is amended by -10- LRB9201699SMdv 1 changing Section 3-5 as follows: 2 (35 ILCS 110/3-5) (from Ch. 120, par. 439.33-5) 3 Sec. 3-5. Exemptions. Use of the following tangible 4 personal property is exempt from the tax imposed by this Act: 5 (1) Personal property purchased from a corporation, 6 society, association, foundation, institution, or 7 organization, other than a limited liability company, that is 8 organized and operated as a not-for-profit service enterprise 9 for the benefit of persons 65 years of age or older if the 10 personal property was not purchased by the enterprise for the 11 purpose of resale by the enterprise. 12 (2) Personal property purchased by a non-profit Illinois 13 county fair association for use in conducting, operating, or 14 promoting the county fair. 15 (3) Personal property purchased by a not-for-profit arts 16 or cultural organization that establishes, by proof required 17 by the Department by rule, that it has received an exemption 18 under Section 501(c)(3) of the Internal Revenue Code and that 19 is organized and operated for the presentation or support of 20 arts or cultural programming, activities, or services. These 21 organizations include, but are not limited to, music and 22 dramatic arts organizations such as symphony orchestras and 23 theatrical groups, arts and cultural service organizations, 24 local arts councils, visual arts organizations, and media 25 arts organizations. 26 (4) Legal tender, currency, medallions, or gold or 27 silver coinage issued by the State of Illinois, the 28 government of the United States of America, or the government 29 of any foreign country, and bullion. 30 (5) Graphic arts machinery and equipment, including 31 repair and replacement parts, both new and used, and 32 including that manufactured on special order or purchased for 33 lease, certified by the purchaser to be used primarily for -11- LRB9201699SMdv 1 graphic arts production. 2 (6) Personal property purchased from a teacher-sponsored 3 student organization affiliated with an elementary or 4 secondary school located in Illinois. 5 (7) Farm machinery and equipment, both new and used, 6 including that manufactured on special order, certified by 7 the purchaser to be used primarily for production agriculture 8 or State or federal agricultural programs, including 9 individual replacement parts for the machinery and equipment, 10 including machinery and equipment purchased for lease, and 11 including implements of husbandry defined in Section 1-130 of 12 the Illinois Vehicle Code, farm machinery and agricultural 13 chemical and fertilizer spreaders, and nurse wagons required 14 to be registered under Section 3-809 of the Illinois Vehicle 15 Code, but excluding other motor vehicles required to be 16 registered under the Illinois Vehicle Code. Horticultural 17 polyhouses or hoop houses used for propagating, growing, or 18 overwintering plants shall be considered farm machinery and 19 equipment under this item (7). Agricultural chemical tender 20 tanks and dry boxes shall include units sold separately from 21 a motor vehicle required to be licensed and units sold 22 mounted on a motor vehicle required to be licensed if the 23 selling price of the tender is separately stated. 24 Farm machinery and equipment shall include precision 25 farming equipment that is installed or purchased to be 26 installed on farm machinery and equipment including, but not 27 limited to, tractors, harvesters, sprayers, planters, 28 seeders, or spreaders. Precision farming equipment includes, 29 but is not limited to, soil testing sensors, computers, 30 monitors, software, global positioning and mapping systems, 31 and other such equipment. 32 Farm machinery and equipment also includes computers, 33 sensors, software, and related equipment used primarily in 34 the computer-assisted operation of production agriculture -12- LRB9201699SMdv 1 facilities, equipment, and activities such as, but not 2 limited to, the collection, monitoring, and correlation of 3 animal and crop data for the purpose of formulating animal 4 diets and agricultural chemicals. This item (7) is exempt 5 from the provisions of Section 3-75. 6 (8) Fuel and petroleum products sold to or used by an 7 air common carrier, certified by the carrier to be used for 8 consumption, shipment, or storage in the conduct of its 9 business as an air common carrier, for a flight destined for 10 or returning from a location or locations outside the United 11 States without regard to previous or subsequent domestic 12 stopovers. 13 (9) Proceeds of mandatory service charges separately 14 stated on customers' bills for the purchase and consumption 15 of food and beverages acquired as an incident to the purchase 16 of a service from a serviceman, to the extent that the 17 proceeds of the service charge are in fact turned over as 18 tips or as a substitute for tips to the employees who 19 participate directly in preparing, serving, hosting or 20 cleaning up the food or beverage function with respect to 21 which the service charge is imposed. 22 (10) Oil field exploration, drilling, and production 23 equipment, including (i) rigs and parts of rigs, rotary rigs, 24 cable tool rigs, and workover rigs, (ii) pipe and tubular 25 goods, including casing and drill strings, (iii) pumps and 26 pump-jack units, (iv) storage tanks and flow lines, (v) any 27 individual replacement part for oil field exploration, 28 drilling, and production equipment, and (vi) machinery and 29 equipment purchased for lease; but excluding motor vehicles 30 required to be registered under the Illinois Vehicle Code. 31 (11) Proceeds from the sale of photoprocessing machinery 32 and equipment, including repair and replacement parts, both 33 new and used, including that manufactured on special order, 34 certified by the purchaser to be used primarily for -13- LRB9201699SMdv 1 photoprocessing, and including photoprocessing machinery and 2 equipment purchased for lease. 3 (12) Coal exploration, mining, offhighway hauling, 4 processing, maintenance, and reclamation equipment, including 5 replacement parts and equipment, and including equipment 6 purchased for lease, but excluding motor vehicles required to 7 be registered under the Illinois Vehicle Code. 8 (13) Semen used for artificial insemination of livestock 9 for direct agricultural production. 10 (14) Horses, or interests in horses, registered with and 11 meeting the requirements of any of the Arabian Horse Club 12 Registry of America, Appaloosa Horse Club, American Quarter 13 Horse Association, United States Trotting Association, or 14 Jockey Club, as appropriate, used for purposes of breeding or 15 racing for prizes. 16 (15) Computers and communications equipment utilized for 17 any hospital purpose and equipment used in the diagnosis, 18 analysis, or treatment of hospital patients purchased by a 19 lessor who leases the equipment, under a lease of one year or 20 longer executed or in effect at the time the lessor would 21 otherwise be subject to the tax imposed by this Act, to a 22 hospital that has been issued an active tax exemption 23 identification number by the Department under Section 1g of 24 the Retailers' Occupation Tax Act. If the equipment is leased 25 in a manner that does not qualify for this exemption or is 26 used in any other non-exempt manner, the lessor shall be 27 liable for the tax imposed under this Act or the Use Tax Act, 28 as the case may be, based on the fair market value of the 29 property at the time the non-qualifying use occurs. No 30 lessor shall collect or attempt to collect an amount (however 31 designated) that purports to reimburse that lessor for the 32 tax imposed by this Act or the Use Tax Act, as the case may 33 be, if the tax has not been paid by the lessor. If a lessor 34 improperly collects any such amount from the lessee, the -14- LRB9201699SMdv 1 lessee shall have a legal right to claim a refund of that 2 amount from the lessor. If, however, that amount is not 3 refunded to the lessee for any reason, the lessor is liable 4 to pay that amount to the Department. 5 (16) Personal property purchased by a lessor who leases 6 the property, under a lease of one year or longer executed or 7 in effect at the time the lessor would otherwise be subject 8 to the tax imposed by this Act, to a governmental body that 9 has been issued an active tax exemption identification number 10 by the Department under Section 1g of the Retailers' 11 Occupation Tax Act. If the property is leased in a manner 12 that does not qualify for this exemption or is used in any 13 other non-exempt manner, the lessor shall be liable for the 14 tax imposed under this Act or the Use Tax Act, as the case 15 may be, based on the fair market value of the property at the 16 time the non-qualifying use occurs. No lessor shall collect 17 or attempt to collect an amount (however designated) that 18 purports to reimburse that lessor for the tax imposed by this 19 Act or the Use Tax Act, as the case may be, if the tax has 20 not been paid by the lessor. If a lessor improperly collects 21 any such amount from the lessee, the lessee shall have a 22 legal right to claim a refund of that amount from the lessor. 23 If, however, that amount is not refunded to the lessee for 24 any reason, the lessor is liable to pay that amount to the 25 Department. 26 (17) Beginning with taxable years ending on or after 27 December 31, 1995 and ending with taxable years ending on or 28 before December 31, 2004, personal property that is donated 29 for disaster relief to be used in a State or federally 30 declared disaster area in Illinois or bordering Illinois by a 31 manufacturer or retailer that is registered in this State to 32 a corporation, society, association, foundation, or 33 institution that has been issued a sales tax exemption 34 identification number by the Department that assists victims -15- LRB9201699SMdv 1 of the disaster who reside within the declared disaster area. 2 (18) Beginning with taxable years ending on or after 3 December 31, 1995 and ending with taxable years ending on or 4 before December 31, 2004, personal property that is used in 5 the performance of infrastructure repairs in this State, 6 including but not limited to municipal roads and streets, 7 access roads, bridges, sidewalks, waste disposal systems, 8 water and sewer line extensions, water distribution and 9 purification facilities, storm water drainage and retention 10 facilities, and sewage treatment facilities, resulting from a 11 State or federally declared disaster in Illinois or bordering 12 Illinois when such repairs are initiated on facilities 13 located in the declared disaster area within 6 months after 14 the disaster. 15 (19) Beginning July 1, 1999, game or game birds 16 purchased at a "game breeding and hunting preserve area" or 17 an "exotic game hunting area" as those terms are used in the 18 Wildlife Code or at a hunting enclosure approved through 19 rules adopted by the Department of Natural Resources. This 20 paragraph is exempt from the provisions of Section 3-75. 21 (20)(19)A motor vehicle, as that term is defined in 22 Section 1-146 of the Illinois Vehicle Code, that is donated 23 to a corporation, limited liability company, society, 24 association, foundation, or institution that is determined by 25 the Department to be organized and operated exclusively for 26 educational purposes. For purposes of this exemption, "a 27 corporation, limited liability company, society, association, 28 foundation, or institution organized and operated exclusively 29 for educational purposes" means all tax-supported public 30 schools, private schools that offer systematic instruction in 31 useful branches of learning by methods common to public 32 schools and that compare favorably in their scope and 33 intensity with the course of study presented in tax-supported 34 schools, and vocational or technical schools or institutes -16- LRB9201699SMdv 1 organized and operated exclusively to provide a course of 2 study of not less than 6 weeks duration and designed to 3 prepare individuals to follow a trade or to pursue a manual, 4 technical, mechanical, industrial, business, or commercial 5 occupation. 6 (21)(20)Beginning January 1, 2000, personal property, 7 including food, purchased through fundraising events for the 8 benefit of a public or private elementary or secondary 9 school, a group of those schools, or one or more school 10 districts if the events are sponsored by an entity recognized 11 by the school district that consists primarily of volunteers 12 and includes parents and teachers of the school children. 13 This paragraph does not apply to fundraising events (i) for 14 the benefit of private home instruction or (ii) for which the 15 fundraising entity purchases the personal property sold at 16 the events from another individual or entity that sold the 17 property for the purpose of resale by the fundraising entity 18 and that profits from the sale to the fundraising entity. 19 This paragraph is exempt from the provisions of Section 3-75. 20 (22)(19)Beginning January 1, 2000, new or used 21 automatic vending machines that prepare and serve hot food 22 and beverages, including coffee, soup, and other items, and 23 replacement parts for these machines. This paragraph is 24 exempt from the provisions of Section 3-75. 25 (23) Beginning on January 1, 2002, the following items 26 used in connection with commercial grain elevators: (i) grain 27 bins used to store grain for resale, (ii) aeration equipment, 28 and (iii) grain handling equipment. 29 (Source: P.A. 90-14, eff. 7-1-97; 90-552, eff. 12-12-97; 30 90-605, eff. 6-30-98; 91-51, eff. 6-30-99; 91-200, eff. 31 7-20-99; 91-439, eff. 8-6-99; 91-637, eff. 8-20-99; 91-644, 32 eff. 8-20-99; revised 9-29-99.) 33 Section 15. The Service Occupation Tax Act is amended by -17- LRB9201699SMdv 1 changing Section 3-5 as follows: 2 (35 ILCS 115/3-5) (from Ch. 120, par. 439.103-5) 3 Sec. 3-5. Exemptions. The following tangible personal 4 property is exempt from the tax imposed by this Act: 5 (1) Personal property sold by a corporation, society, 6 association, foundation, institution, or organization, other 7 than a limited liability company, that is organized and 8 operated as a not-for-profit service enterprise for the 9 benefit of persons 65 years of age or older if the personal 10 property was not purchased by the enterprise for the purpose 11 of resale by the enterprise. 12 (2) Personal property purchased by a not-for-profit 13 Illinois county fair association for use in conducting, 14 operating, or promoting the county fair. 15 (3) Personal property purchased by any not-for-profit 16 arts or cultural organization that establishes, by proof 17 required by the Department by rule, that it has received an 18 exemption under Section 501(c)(3) of the Internal Revenue 19 Code and that is organized and operated for the presentation 20 or support of arts or cultural programming, activities, or 21 services. These organizations include, but are not limited 22 to, music and dramatic arts organizations such as symphony 23 orchestras and theatrical groups, arts and cultural service 24 organizations, local arts councils, visual arts 25 organizations, and media arts organizations. 26 (4) Legal tender, currency, medallions, or gold or 27 silver coinage issued by the State of Illinois, the 28 government of the United States of America, or the government 29 of any foreign country, and bullion. 30 (5) Graphic arts machinery and equipment, including 31 repair and replacement parts, both new and used, and 32 including that manufactured on special order or purchased for 33 lease, certified by the purchaser to be used primarily for -18- LRB9201699SMdv 1 graphic arts production. 2 (6) Personal property sold by a teacher-sponsored 3 student organization affiliated with an elementary or 4 secondary school located in Illinois. 5 (7) Farm machinery and equipment, both new and used, 6 including that manufactured on special order, certified by 7 the purchaser to be used primarily for production agriculture 8 or State or federal agricultural programs, including 9 individual replacement parts for the machinery and equipment, 10 including machinery and equipment purchased for lease, and 11 including implements of husbandry defined in Section 1-130 of 12 the Illinois Vehicle Code, farm machinery and agricultural 13 chemical and fertilizer spreaders, and nurse wagons required 14 to be registered under Section 3-809 of the Illinois Vehicle 15 Code, but excluding other motor vehicles required to be 16 registered under the Illinois Vehicle Code. Horticultural 17 polyhouses or hoop houses used for propagating, growing, or 18 overwintering plants shall be considered farm machinery and 19 equipment under this item (7). Agricultural chemical tender 20 tanks and dry boxes shall include units sold separately from 21 a motor vehicle required to be licensed and units sold 22 mounted on a motor vehicle required to be licensed if the 23 selling price of the tender is separately stated. 24 Farm machinery and equipment shall include precision 25 farming equipment that is installed or purchased to be 26 installed on farm machinery and equipment including, but not 27 limited to, tractors, harvesters, sprayers, planters, 28 seeders, or spreaders. Precision farming equipment includes, 29 but is not limited to, soil testing sensors, computers, 30 monitors, software, global positioning and mapping systems, 31 and other such equipment. 32 Farm machinery and equipment also includes computers, 33 sensors, software, and related equipment used primarily in 34 the computer-assisted operation of production agriculture -19- LRB9201699SMdv 1 facilities, equipment, and activities such as, but not 2 limited to, the collection, monitoring, and correlation of 3 animal and crop data for the purpose of formulating animal 4 diets and agricultural chemicals. This item (7) is exempt 5 from the provisions of Section 3-55. 6 (8) Fuel and petroleum products sold to or used by an 7 air common carrier, certified by the carrier to be used for 8 consumption, shipment, or storage in the conduct of its 9 business as an air common carrier, for a flight destined for 10 or returning from a location or locations outside the United 11 States without regard to previous or subsequent domestic 12 stopovers. 13 (9) Proceeds of mandatory service charges separately 14 stated on customers' bills for the purchase and consumption 15 of 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 (10) Oil field exploration, drilling, and production 22 equipment, including (i) rigs and parts of rigs, rotary rigs, 23 cable tool rigs, and workover rigs, (ii) pipe and tubular 24 goods, including casing and drill strings, (iii) pumps and 25 pump-jack units, (iv) storage tanks and flow lines, (v) any 26 individual replacement part for oil field exploration, 27 drilling, and production equipment, and (vi) machinery and 28 equipment purchased for lease; but excluding motor vehicles 29 required to be registered under the Illinois Vehicle Code. 30 (11) Photoprocessing machinery and equipment, including 31 repair and replacement parts, both new and used, including 32 that manufactured on special order, certified by the 33 purchaser to be used primarily for photoprocessing, and 34 including photoprocessing machinery and equipment purchased -20- LRB9201699SMdv 1 for lease. 2 (12) Coal exploration, mining, offhighway hauling, 3 processing, maintenance, and reclamation equipment, including 4 replacement parts and equipment, and including equipment 5 purchased for lease, but excluding motor vehicles required to 6 be registered under the Illinois Vehicle Code. 7 (13) Food for human consumption that is to be consumed 8 off the premises where it is sold (other than alcoholic 9 beverages, soft drinks and food that has been prepared for 10 immediate consumption) and prescription and non-prescription 11 medicines, drugs, medical appliances, and insulin, urine 12 testing materials, syringes, and needles used by diabetics, 13 for human use, when purchased for use by a person receiving 14 medical assistance under Article 5 of the Illinois Public Aid 15 Code who resides in a licensed long-term care facility, as 16 defined in the Nursing Home Care Act. 17 (14) Semen used for artificial insemination of livestock 18 for direct agricultural production. 19 (15) Horses, or interests in horses, registered with and 20 meeting the requirements of any of the Arabian Horse Club 21 Registry of America, Appaloosa Horse Club, American Quarter 22 Horse Association, United States Trotting Association, or 23 Jockey Club, as appropriate, used for purposes of breeding or 24 racing for prizes. 25 (16) Computers and communications equipment utilized for 26 any hospital purpose and equipment used in the diagnosis, 27 analysis, or treatment of hospital patients sold to a lessor 28 who leases the equipment, under a lease of one year or longer 29 executed or in effect at the time of the purchase, to a 30 hospital that has been issued an active tax exemption 31 identification number by the Department under Section 1g of 32 the Retailers' Occupation Tax Act. 33 (17) Personal property sold to a lessor who leases the 34 property, under a lease of one year or longer executed or in -21- LRB9201699SMdv 1 effect at the time of the purchase, to a governmental body 2 that has been issued an active tax exemption identification 3 number by the Department under Section 1g of the Retailers' 4 Occupation Tax Act. 5 (18) Beginning with taxable years ending on or after 6 December 31, 1995 and ending with taxable years ending on or 7 before December 31, 2004, personal property that is donated 8 for disaster relief to be used in a State or federally 9 declared disaster area in Illinois or bordering Illinois by a 10 manufacturer or retailer that is registered in this State to 11 a corporation, society, association, foundation, or 12 institution that has been issued a sales tax exemption 13 identification number by the Department that assists victims 14 of the disaster who reside within the declared disaster area. 15 (19) Beginning with taxable years ending on or after 16 December 31, 1995 and ending with taxable years ending on or 17 before December 31, 2004, personal property that is used in 18 the performance of infrastructure repairs in this State, 19 including but not limited to municipal roads and streets, 20 access roads, bridges, sidewalks, waste disposal systems, 21 water and sewer line extensions, water distribution and 22 purification facilities, storm water drainage and retention 23 facilities, and sewage treatment facilities, resulting from a 24 State or federally declared disaster in Illinois or bordering 25 Illinois when such repairs are initiated on facilities 26 located in the declared disaster area within 6 months after 27 the disaster. 28 (20) Beginning July 1, 1999, game or game birds sold at 29 a "game breeding and hunting preserve area" or an "exotic 30 game hunting area" as those terms are used in the Wildlife 31 Code or at a hunting enclosure approved through rules adopted 32 by the Department of Natural Resources. This paragraph is 33 exempt from the provisions of Section 3-55. 34 (21)(20)A motor vehicle, as that term is defined in -22- LRB9201699SMdv 1 Section 1-146 of the Illinois Vehicle Code, that is donated 2 to a corporation, limited liability company, society, 3 association, foundation, or institution that is determined by 4 the Department to be organized and operated exclusively for 5 educational purposes. For purposes of this exemption, "a 6 corporation, limited liability company, society, association, 7 foundation, or institution organized and operated exclusively 8 for educational purposes" means all tax-supported public 9 schools, private schools that offer systematic instruction in 10 useful branches of learning by methods common to public 11 schools and that compare favorably in their scope and 12 intensity with the course of study presented in tax-supported 13 schools, and vocational or technical schools or institutes 14 organized and operated exclusively to provide a course of 15 study of not less than 6 weeks duration and designed to 16 prepare individuals to follow a trade or to pursue a manual, 17 technical, mechanical, industrial, business, or commercial 18 occupation. 19 (22)(21)Beginning January 1, 2000, personal property, 20 including food, purchased through fundraising events for the 21 benefit of a public or private elementary or secondary 22 school, a group of those schools, or one or more school 23 districts if the events are sponsored by an entity recognized 24 by the school district that consists primarily of volunteers 25 and includes parents and teachers of the school children. 26 This paragraph does not apply to fundraising events (i) for 27 the benefit of private home instruction or (ii) for which the 28 fundraising entity purchases the personal property sold at 29 the events from another individual or entity that sold the 30 property for the purpose of resale by the fundraising entity 31 and that profits from the sale to the fundraising entity. 32 This paragraph is exempt from the provisions of Section 3-55. 33 (23)(20)Beginning January 1, 2000, new or used 34 automatic vending machines that prepare and serve hot food -23- LRB9201699SMdv 1 and beverages, including coffee, soup, and other items, and 2 replacement parts for these machines. This paragraph is 3 exempt from the provisions of Section 3-55. 4 (24) Beginning on January 1, 2002, the following items 5 used in connection with commercial grain elevators: (i) grain 6 bins used to store grain for resale, (ii) aeration equipment, 7 and (iii) grain handling equipment. 8 (Source: P.A. 90-14, eff. 7-1-97; 90-552, eff. 12-12-97; 9 90-605, eff. 6-30-98; 91-51, eff. 6-30-99; 91-200, eff. 10 7-20-99; 91-439, eff. 8-6-99; 91-533, eff. 8-13-99; 91-637, 11 eff. 8-20-99; 91-644, eff. 8-20-99; revised 9-29-99.) 12 Section 20. The Retailers' Occupation Tax Act is amended 13 by changing Section 2-5 as follows: 14 (35 ILCS 120/2-5) (from Ch. 120, par. 441-5) 15 Sec. 2-5. Exemptions. Gross receipts from proceeds from 16 the sale of the following tangible personal property are 17 exempt from the tax imposed by this Act: 18 (1) Farm chemicals. 19 (2) Farm machinery and equipment, both new and used, 20 including that manufactured on special order, certified by 21 the purchaser to be used primarily for production agriculture 22 or State or federal agricultural programs, including 23 individual replacement parts for the machinery and equipment, 24 including machinery and equipment purchased for lease, and 25 including implements of husbandry defined in Section 1-130 of 26 the Illinois Vehicle Code, farm machinery and agricultural 27 chemical and fertilizer spreaders, and nurse wagons required 28 to be registered under Section 3-809 of the Illinois Vehicle 29 Code, but excluding other motor vehicles required to be 30 registered under the Illinois Vehicle Code. Horticultural 31 polyhouses or hoop houses used for propagating, growing, or 32 overwintering plants shall be considered farm machinery and -24- LRB9201699SMdv 1 equipment under this item (2). Agricultural chemical tender 2 tanks and dry boxes shall include units sold separately from 3 a motor vehicle required to be licensed and units sold 4 mounted on a motor vehicle required to be licensed, if the 5 selling price of the tender is separately stated. 6 Farm machinery and equipment shall include precision 7 farming equipment that is installed or purchased to be 8 installed on farm machinery and equipment including, but not 9 limited to, tractors, harvesters, sprayers, planters, 10 seeders, or spreaders. Precision farming equipment includes, 11 but is not limited to, soil testing sensors, computers, 12 monitors, software, global positioning and mapping systems, 13 and other such equipment. 14 Farm machinery and equipment also includes computers, 15 sensors, software, and related equipment used primarily in 16 the computer-assisted operation of production agriculture 17 facilities, equipment, and activities such as, but not 18 limited to, the collection, monitoring, and correlation of 19 animal and crop data for the purpose of formulating animal 20 diets and agricultural chemicals. This item (7) is exempt 21 from the provisions of Section 2-70. 22 (3) Distillation machinery and equipment, sold as a unit 23 or kit, assembled or installed by the retailer, certified by 24 the user to be used only for the production of ethyl alcohol 25 that will be used for consumption as motor fuel or as a 26 component of motor fuel for the personal use of the user, and 27 not subject to sale or resale. 28 (4) Graphic arts machinery and equipment, including 29 repair and replacement parts, both new and used, and 30 including that manufactured on special order or purchased for 31 lease, certified by the purchaser to be used primarily for 32 graphic arts production. 33 (5) A motor vehicle of the first division, a motor 34 vehicle of the second division that is a self-contained motor -25- LRB9201699SMdv 1 vehicle designed or permanently converted to provide living 2 quarters for recreational, camping, or travel use, with 3 direct walk through access to the living quarters from the 4 driver's seat, or a motor vehicle of the second division that 5 is of the van configuration designed for the transportation 6 of not less than 7 nor more than 16 passengers, as defined in 7 Section 1-146 of the Illinois Vehicle Code, that is used for 8 automobile renting, as defined in the Automobile Renting 9 Occupation and Use Tax Act. 10 (6) Personal property sold by a teacher-sponsored 11 student organization affiliated with an elementary or 12 secondary school located in Illinois. 13 (7) Proceeds of that portion of the selling price of a 14 passenger car the sale of which is subject to the Replacement 15 Vehicle Tax. 16 (8) Personal property sold to an Illinois county fair 17 association for use in conducting, operating, or promoting 18 the county fair. 19 (9) Personal property sold to a not-for-profit arts or 20 cultural organization that establishes, by proof required by 21 the Department by rule, that it has received an exemption 22 under Section 501(c)(3) of the Internal Revenue Code and that 23 is organized and operated for the presentation or support of 24 arts or cultural programming, activities, or services. These 25 organizations include, but are not limited to, music and 26 dramatic arts organizations such as symphony orchestras and 27 theatrical groups, arts and cultural service organizations, 28 local arts councils, visual arts organizations, and media 29 arts organizations. 30 (10) Personal property sold by a corporation, society, 31 association, foundation, institution, or organization, other 32 than a limited liability company, that is organized and 33 operated as a not-for-profit service enterprise for the 34 benefit of persons 65 years of age or older if the personal -26- LRB9201699SMdv 1 property was not purchased by the enterprise for the purpose 2 of resale by the enterprise. 3 (11) Personal property sold to a governmental body, to a 4 corporation, society, association, foundation, or institution 5 organized and operated exclusively for charitable, religious, 6 or educational purposes, or to a not-for-profit corporation, 7 society, association, foundation, institution, or 8 organization that has no compensated officers or employees 9 and that is organized and operated primarily for the 10 recreation of persons 55 years of age or older. A limited 11 liability company may qualify for the exemption under this 12 paragraph only if the limited liability company is organized 13 and operated exclusively for educational purposes. On and 14 after July 1, 1987, however, no entity otherwise eligible for 15 this exemption shall make tax-free purchases unless it has an 16 active identification number issued by the Department. 17 (12) Personal property sold to interstate carriers for 18 hire for use as rolling stock moving in interstate commerce 19 or to lessors under leases of one year or longer executed or 20 in effect at the time of purchase by interstate carriers for 21 hire for use as rolling stock moving in interstate commerce 22 and equipment operated by a telecommunications provider, 23 licensed as a common carrier by the Federal Communications 24 Commission, which is permanently installed in or affixed to 25 aircraft moving in interstate commerce. 26 (13) Proceeds from sales to owners, lessors, or shippers 27 of tangible personal property that is utilized by interstate 28 carriers for hire for use as rolling stock moving in 29 interstate commerce and equipment operated by a 30 telecommunications provider, licensed as a common carrier by 31 the Federal Communications Commission, which is permanently 32 installed in or affixed to aircraft moving in interstate 33 commerce. 34 (14) Machinery and equipment that will be used by the -27- LRB9201699SMdv 1 purchaser, or a lessee of the purchaser, primarily in the 2 process of manufacturing or assembling tangible personal 3 property for wholesale or retail sale or lease, whether the 4 sale or lease is made directly by the manufacturer or by some 5 other person, whether the materials used in the process are 6 owned by the manufacturer or some other person, or whether 7 the sale or lease is made apart from or as an incident to the 8 seller's engaging in the service occupation of producing 9 machines, tools, dies, jigs, patterns, gauges, or other 10 similar items of no commercial value on special order for a 11 particular purchaser. 12 (15) Proceeds of mandatory service charges separately 13 stated on customers' bills for purchase and consumption of 14 food and beverages, to the extent that the proceeds of the 15 service charge are in fact turned over as tips or as a 16 substitute for tips to the employees who participate directly 17 in preparing, serving, hosting or cleaning up the food or 18 beverage function with respect to which the service charge is 19 imposed. 20 (16) Petroleum products sold to a purchaser if the 21 seller is prohibited by federal law from charging tax to the 22 purchaser. 23 (17) Tangible personal property sold to a common carrier 24 by rail or motor that receives the physical possession of the 25 property in Illinois and that transports the property, or 26 shares with another common carrier in the transportation of 27 the property, out of Illinois on a standard uniform bill of 28 lading showing the seller of the property as the shipper or 29 consignor of the property to a destination outside Illinois, 30 for use outside Illinois. 31 (18) Legal tender, currency, medallions, or gold or 32 silver coinage issued by the State of Illinois, the 33 government of the United States of America, or the government 34 of any foreign country, and bullion. -28- LRB9201699SMdv 1 (19) Oil field exploration, drilling, and production 2 equipment, including (i) rigs and parts of rigs, rotary rigs, 3 cable tool rigs, and workover rigs, (ii) pipe and tubular 4 goods, including casing and drill strings, (iii) pumps and 5 pump-jack units, (iv) storage tanks and flow lines, (v) any 6 individual replacement part for oil field exploration, 7 drilling, and production equipment, and (vi) machinery and 8 equipment purchased for lease; but excluding motor vehicles 9 required to be registered under the Illinois Vehicle Code. 10 (20) Photoprocessing machinery and equipment, including 11 repair and replacement parts, both new and used, including 12 that manufactured on special order, certified by the 13 purchaser to be used primarily for photoprocessing, and 14 including photoprocessing machinery and equipment purchased 15 for lease. 16 (21) Coal exploration, mining, offhighway hauling, 17 processing, maintenance, and reclamation equipment, including 18 replacement parts and equipment, and including equipment 19 purchased for lease, but excluding motor vehicles required to 20 be registered under the Illinois Vehicle Code. 21 (22) Fuel and petroleum products sold to or used by an 22 air carrier, certified by the carrier to be used for 23 consumption, shipment, or storage in the conduct of its 24 business as an air common carrier, for a flight destined for 25 or returning from a location or locations outside the United 26 States without regard to previous or subsequent domestic 27 stopovers. 28 (23) A transaction in which the purchase order is 29 received by a florist who is located outside Illinois, but 30 who has a florist located in Illinois deliver the property to 31 the purchaser or the purchaser's donee in Illinois. 32 (24) Fuel consumed or used in the operation of ships, 33 barges, or vessels that are used primarily in or for the 34 transportation of property or the conveyance of persons for -29- LRB9201699SMdv 1 hire on rivers bordering on this State if the fuel is 2 delivered by the seller to the purchaser's barge, ship, or 3 vessel while it is afloat upon that bordering river. 4 (25) A motor vehicle sold in this State to a nonresident 5 even though the motor vehicle is delivered to the nonresident 6 in this State, if the motor vehicle is not to be titled in 7 this State, and if a driveaway decal permit is issued to the 8 motor vehicle as provided in Section 3-603 of the Illinois 9 Vehicle Code or if the nonresident purchaser has vehicle 10 registration plates to transfer to the motor vehicle upon 11 returning to his or her home state. The issuance of the 12 driveaway decal permit or having the out-of-state 13 registration plates to be transferred is prima facie evidence 14 that the motor vehicle will not be titled in this State. 15 (26) Semen used for artificial insemination of livestock 16 for direct agricultural production. 17 (27) Horses, or interests in horses, registered with and 18 meeting the requirements of any of the Arabian Horse Club 19 Registry of America, Appaloosa Horse Club, American Quarter 20 Horse Association, United States Trotting Association, or 21 Jockey Club, as appropriate, used for purposes of breeding or 22 racing for prizes. 23 (28) Computers and communications equipment utilized for 24 any hospital purpose and equipment used in the diagnosis, 25 analysis, or treatment of hospital patients sold to a lessor 26 who leases the equipment, under a lease of one year or longer 27 executed or in effect at the time of the purchase, to a 28 hospital that has been issued an active tax exemption 29 identification number by the Department under Section 1g of 30 this Act. 31 (29) Personal property sold to a lessor who leases the 32 property, under a lease of one year or longer executed or in 33 effect at the time of the purchase, to a governmental body 34 that has been issued an active tax exemption identification -30- LRB9201699SMdv 1 number by the Department under Section 1g of this Act. 2 (30) Beginning with taxable years ending on or after 3 December 31, 1995 and ending with taxable years ending on or 4 before December 31, 2004, personal property that is donated 5 for disaster relief to be used in a State or federally 6 declared disaster area in Illinois or bordering Illinois by a 7 manufacturer or retailer that is registered in this State to 8 a corporation, society, association, foundation, or 9 institution that has been issued a sales tax exemption 10 identification number by the Department that assists victims 11 of the disaster who reside within the declared disaster area. 12 (31) Beginning with taxable years ending on or after 13 December 31, 1995 and ending with taxable years ending on or 14 before December 31, 2004, personal property that is used in 15 the performance of infrastructure repairs in this State, 16 including but not limited to municipal roads and streets, 17 access roads, bridges, sidewalks, waste disposal systems, 18 water and sewer line extensions, water distribution and 19 purification facilities, storm water drainage and retention 20 facilities, and sewage treatment facilities, resulting from a 21 State or federally declared disaster in Illinois or bordering 22 Illinois when such repairs are initiated on facilities 23 located in the declared disaster area within 6 months after 24 the disaster. 25 (32) Beginning July 1, 1999, game or game birds sold at 26 a "game breeding and hunting preserve area" or an "exotic 27 game hunting area" as those terms are used in the Wildlife 28 Code or at a hunting enclosure approved through rules adopted 29 by the Department of Natural Resources. This paragraph is 30 exempt from the provisions of Section 2-70. 31 (33)(32)A motor vehicle, as that term is defined in 32 Section 1-146 of the Illinois Vehicle Code, that is donated 33 to a corporation, limited liability company, society, 34 association, foundation, or institution that is determined by -31- LRB9201699SMdv 1 the Department to be organized and operated exclusively for 2 educational purposes. For purposes of this exemption, "a 3 corporation, limited liability company, society, association, 4 foundation, or institution organized and operated exclusively 5 for educational purposes" means all tax-supported public 6 schools, private schools that offer systematic instruction in 7 useful branches of learning by methods common to public 8 schools and that compare favorably in their scope and 9 intensity with the course of study presented in tax-supported 10 schools, and vocational or technical schools or institutes 11 organized and operated exclusively to provide a course of 12 study of not less than 6 weeks duration and designed to 13 prepare individuals to follow a trade or to pursue a manual, 14 technical, mechanical, industrial, business, or commercial 15 occupation. 16 (34)(33)Beginning January 1, 2000, personal property, 17 including food, purchased through fundraising events for the 18 benefit of a public or private elementary or secondary 19 school, a group of those schools, or one or more school 20 districts if the events are sponsored by an entity recognized 21 by the school district that consists primarily of volunteers 22 and includes parents and teachers of the school children. 23 This paragraph does not apply to fundraising events (i) for 24 the benefit of private home instruction or (ii) for which the 25 fundraising entity purchases the personal property sold at 26 the events from another individual or entity that sold the 27 property for the purpose of resale by the fundraising entity 28 and that profits from the sale to the fundraising entity. 29 This paragraph is exempt from the provisions of Section 2-70. 30 (35)(32)Beginning January 1, 2000, new or used 31 automatic vending machines that prepare and serve hot food 32 and beverages, including coffee, soup, and other items, and 33 replacement parts for these machines. This paragraph is 34 exempt from the provisions of Section 2-70. -32- LRB9201699SMdv 1 (36) Beginning on January 1, 2002, the following items 2 used in connection with commercial grain elevators: (i) grain 3 bins used to store grain for resale, (ii) aeration equipment, 4 and (iii) grain handling equipment. 5 (Source: P.A. 90-14, eff. 7-1-97; 90-519, eff. 6-1-98; 6 90-552, eff. 12-12-97; 90-605, eff. 6-30-98; 91-51, eff. 7 6-30-99; 91-200, eff. 7-20-99; 91-439, eff. 8-6-99; 91-533, 8 eff. 8-13-99; 91-637, eff. 8-20-99; 91-644, eff. 8-20-99; 9 revised 9-28-99.) 10 Section 99. Effective date. This Act takes effect upon 11 becoming law.