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| [ Engrossed ] | [ Senate Amendment 001 ] |
92_SB0209
LRB9204110SMdvA
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 State Finance Act is amended by changing
5 Sections 6z-18 and 6z-20 as follows:
6 (30 ILCS 105/6z-18) (from Ch. 127, par. 142z-18)
7 Sec. 6z-18. A portion of the money paid into the Local
8 Government Tax Fund from sales of food for human consumption
9 which is to be consumed off the premises where it is sold
10 (other than alcoholic beverages, soft drinks and food which
11 has been prepared for immediate consumption) and prescription
12 and nonprescription medicines, drugs, medical appliances and
13 insulin, urine testing materials, syringes and needles used
14 by diabetics, which occurred in municipalities, shall be
15 distributed to each municipality based upon the sales which
16 occurred in that municipality. The remainder shall be
17 distributed to each county based upon the sales which
18 occurred in the unincorporated area of that county.
19 A portion of the money paid into the Local Government Tax
20 Fund from the 6.25% general use tax rate on the selling price
21 of tangible personal property which is purchased outside
22 Illinois at retail from a retailer and which is titled or
23 registered by any agency of this State's government shall be
24 distributed to municipalities as provided in this paragraph.
25 Each municipality shall receive the amount attributable to
26 sales for which Illinois addresses for titling or
27 registration purposes are given as being in such
28 municipality. The remainder of the money paid into the Local
29 Government Tax Fund from such sales shall be distributed to
30 counties. Each county shall receive the amount attributable
31 to sales for which Illinois addresses for titling or
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1 registration purposes are given as being located in the
2 unincorporated area of such county.
3 A portion of the money paid into the Local Government Tax
4 Fund from the 6.25% general rate (and, beginning July 1, 2000
5 and through December 31, 2000, and, beginning again on July
6 1, 2001, the 1.25% rate on motor fuel and gasohol) on sales
7 subject to taxation under the Retailers' Occupation Tax Act
8 and the Service Occupation Tax Act, which occurred in
9 municipalities, shall be distributed to each municipality,
10 based upon the sales which occurred in that municipality. The
11 remainder shall be distributed to each county, based upon the
12 sales which occurred in the unincorporated area of such
13 county.
14 For the purpose of determining allocation to the local
15 government unit, a retail sale by a producer of coal or other
16 mineral mined in Illinois is a sale at retail at the place
17 where the coal or other mineral mined in Illinois is
18 extracted from the earth. This paragraph does not apply to
19 coal or other mineral when it is delivered or shipped by the
20 seller to the purchaser at a point outside Illinois so that
21 the sale is exempt under the United States Constitution as a
22 sale in interstate or foreign commerce.
23 Whenever the Department determines that a refund of money
24 paid into the Local Government Tax Fund should be made to a
25 claimant instead of issuing a credit memorandum, the
26 Department shall notify the State Comptroller, who shall
27 cause the order to be drawn for the amount specified, and to
28 the person named, in such notification from the Department.
29 Such refund shall be paid by the State Treasurer out of the
30 Local Government Tax Fund.
31 On or before the 25th day of each calendar month, the
32 Department shall prepare and certify to the Comptroller the
33 disbursement of stated sums of money to named municipalities
34 and counties, the municipalities and counties to be those
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1 entitled to distribution of taxes or penalties paid to the
2 Department during the second preceding calendar month. The
3 amount to be paid to each municipality or county shall be the
4 amount (not including credit memoranda) collected during the
5 second preceding calendar month by the Department and paid
6 into the Local Government Tax Fund, plus an amount the
7 Department determines is necessary to offset any amounts
8 which were erroneously paid to a different taxing body, and
9 not including an amount equal to the amount of refunds made
10 during the second preceding calendar month by the Department,
11 and not including any amount which the Department determines
12 is necessary to offset any amounts which are payable to a
13 different taxing body but were erroneously paid to the
14 municipality or county. Within 10 days after receipt, by the
15 Comptroller, of the disbursement certification to the
16 municipalities and counties, provided for in this Section to
17 be given to the Comptroller by the Department, the
18 Comptroller shall cause the orders to be drawn for the
19 respective amounts in accordance with the directions
20 contained in such certification.
21 When certifying the amount of monthly disbursement to a
22 municipality or county under this Section, the Department
23 shall increase or decrease that amount by an amount necessary
24 to offset any misallocation of previous disbursements. The
25 offset amount shall be the amount erroneously disbursed
26 within the 6 months preceding the time a misallocation is
27 discovered.
28 The provisions directing the distributions from the
29 special fund in the State Treasury provided for in this
30 Section shall constitute an irrevocable and continuing
31 appropriation of all amounts as provided herein. The State
32 Treasurer and State Comptroller are hereby authorized to make
33 distributions as provided in this Section.
34 In construing any development, redevelopment, annexation,
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1 preannexation or other lawful agreement in effect prior to
2 September 1, 1990, which describes or refers to receipts from
3 a county or municipal retailers' occupation tax, use tax or
4 service occupation tax which now cannot be imposed, such
5 description or reference shall be deemed to include the
6 replacement revenue for such abolished taxes, distributed
7 from the Local Government Tax Fund.
8 (Source: P.A. 90-491, eff. 1-1-98; 91-51, eff. 6-30-99;
9 91-872, eff. 7-1-00.)
10 (30 ILCS 105/6z-20) (from Ch. 127, par. 142z-20)
11 Sec. 6z-20. Of the money received from the 6.25% general
12 rate (and, beginning July 1, 2000 and through December 31,
13 2000, and, beginning again on July 1, 2001, the 1.25% rate on
14 motor fuel and gasohol) on sales subject to taxation under
15 the Retailers' Occupation Tax Act and Service Occupation Tax
16 Act and paid into the County and Mass Transit District Fund,
17 distribution to the Regional Transportation Authority tax
18 fund, created pursuant to Section 4.03 of the Regional
19 Transportation Authority Act, for deposit therein shall be
20 made based upon the retail sales occurring in a county having
21 more than 3,000,000 inhabitants. The remainder shall be
22 distributed to each county having 3,000,000 or fewer
23 inhabitants based upon the retail sales occurring in each
24 such county.
25 For the purpose of determining allocation to the local
26 government unit, a retail sale by a producer of coal or other
27 mineral mined in Illinois is a sale at retail at the place
28 where the coal or other mineral mined in Illinois is
29 extracted from the earth. This paragraph does not apply to
30 coal or other mineral when it is delivered or shipped by the
31 seller to the purchaser at a point outside Illinois so that
32 the sale is exempt under the United States Constitution as a
33 sale in interstate or foreign commerce.
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1 Of the money received from the 6.25% general use tax rate
2 on tangible personal property which is purchased outside
3 Illinois at retail from a retailer and which is titled or
4 registered by any agency of this State's government and paid
5 into the County and Mass Transit District Fund, the amount
6 for which Illinois addresses for titling or registration
7 purposes are given as being in each county having more than
8 3,000,000 inhabitants shall be distributed into the Regional
9 Transportation Authority tax fund, created pursuant to
10 Section 4.03 of the Regional Transportation Authority Act.
11 The remainder of the money paid from such sales shall be
12 distributed to each county based on sales for which Illinois
13 addresses for titling or registration purposes are given as
14 being located in the county. Any money paid into the
15 Regional Transportation Authority Occupation and Use Tax
16 Replacement Fund from the County and Mass Transit District
17 Fund prior to January 14, 1991, which has not been paid to
18 the Authority prior to that date, shall be transferred to the
19 Regional Transportation Authority tax fund.
20 Whenever the Department determines that a refund of money
21 paid into the County and Mass Transit District Fund should be
22 made to a claimant instead of issuing a credit memorandum,
23 the Department shall notify the State Comptroller, who shall
24 cause the order to be drawn for the amount specified, and to
25 the person named, in such notification from the Department.
26 Such refund shall be paid by the State Treasurer out of the
27 County and Mass Transit District Fund.
28 On or before the 25th day of each calendar month, the
29 Department shall prepare and certify to the Comptroller the
30 disbursement of stated sums of money to the Regional
31 Transportation Authority and to named counties, the counties
32 to be those entitled to distribution, as hereinabove
33 provided, of taxes or penalties paid to the Department during
34 the second preceding calendar month. The amount to be paid
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1 to the Regional Transportation Authority and each county
2 having 3,000,000 or fewer inhabitants shall be the amount
3 (not including credit memoranda) collected during the second
4 preceding calendar month by the Department and paid into the
5 County and Mass Transit District Fund, plus an amount the
6 Department determines is necessary to offset any amounts
7 which were erroneously paid to a different taxing body, and
8 not including an amount equal to the amount of refunds made
9 during the second preceding calendar month by the Department,
10 and not including any amount which the Department determines
11 is necessary to offset any amounts which were payable to a
12 different taxing body but were erroneously paid to the
13 Regional Transportation Authority or county. Within 10 days
14 after receipt, by the Comptroller, of the disbursement
15 certification to the Regional Transportation Authority and
16 counties, provided for in this Section to be given to the
17 Comptroller by the Department, the Comptroller shall cause
18 the orders to be drawn for the respective amounts in
19 accordance with the directions contained in such
20 certification.
21 When certifying the amount of a monthly disbursement to
22 the Regional Transportation Authority or to a county under
23 this Section, the Department shall increase or decrease that
24 amount by an amount necessary to offset any misallocation of
25 previous disbursements. The offset amount shall be the
26 amount erroneously disbursed within the 6 months preceding
27 the time a misallocation is discovered.
28 The provisions directing the distributions from the
29 special fund in the State Treasury provided for in this
30 Section and from the Regional Transportation Authority tax
31 fund created by Section 4.03 of the Regional Transportation
32 Authority Act shall constitute an irrevocable and continuing
33 appropriation of all amounts as provided herein. The State
34 Treasurer and State Comptroller are hereby authorized to make
-7- LRB9204110SMdvA
1 distributions as provided in this Section.
2 In construing any development, redevelopment, annexation,
3 preannexation or other lawful agreement in effect prior to
4 September 1, 1990, which describes or refers to receipts from
5 a county or municipal retailers' occupation tax, use tax or
6 service occupation tax which now cannot be imposed, such
7 description or reference shall be deemed to include the
8 replacement revenue for such abolished taxes, distributed
9 from the County and Mass Transit District Fund or Local
10 Government Distributive Fund, as the case may be.
11 (Source: P.A. 90-491, eff. 1-1-98; 91-872, eff. 7-1-00.)
12 Section 10. The Use Tax Act is amended by changing
13 Section 3-10 as follows:
14 (35 ILCS 105/3-10) (from Ch. 120, par. 439.3-10)
15 Sec. 3-10. Rate of tax. Unless otherwise provided in
16 this Section, the tax imposed by this Act is at the rate of
17 6.25% of either the selling price or the fair market value,
18 if any, of the tangible personal property. In all cases
19 where property functionally used or consumed is the same as
20 the property that was purchased at retail, then the tax is
21 imposed on the selling price of the property. In all cases
22 where property functionally used or consumed is a by-product
23 or waste product that has been refined, manufactured, or
24 produced from property purchased at retail, then the tax is
25 imposed on the lower of the fair market value, if any, of the
26 specific property so used in this State or on the selling
27 price of the property purchased at retail. For purposes of
28 this Section "fair market value" means the price at which
29 property would change hands between a willing buyer and a
30 willing seller, neither being under any compulsion to buy or
31 sell and both having reasonable knowledge of the relevant
32 facts. The fair market value shall be established by Illinois
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1 sales by the taxpayer of the same property as that
2 functionally used or consumed, or if there are no such sales
3 by the taxpayer, then comparable sales or purchases of
4 property of like kind and character in Illinois.
5 Beginning on July 1, 2000 and through December 31, 2000,
6 and, beginning again on July 1, 2001, with respect to motor
7 fuel, as defined in Section 1.1 of the Motor Fuel Tax Law,
8 and gasohol, as defined in Section 3-40 of the Use Tax Act,
9 the tax is imposed at the rate of 1.25%. The changes made by
10 this amendatory Act of the 92nd General Assembly are exempt
11 from the provisions of Section 3-90.
12 With respect to gasohol, the tax imposed by this Act
13 applies to 70% of the proceeds of sales made on or after
14 January 1, 1990, and before July 1, 2003, and to 100% of the
15 proceeds of sales made thereafter.
16 With respect to food for human consumption that is to be
17 consumed off the premises where it is sold (other than
18 alcoholic beverages, soft drinks, and food that has been
19 prepared for immediate consumption) and prescription and
20 nonprescription medicines, drugs, medical appliances,
21 modifications to a motor vehicle for the purpose of rendering
22 it usable by a disabled person, and insulin, urine testing
23 materials, syringes, and needles used by diabetics, for human
24 use, the tax is imposed at the rate of 1%. For the purposes
25 of this Section, the term "soft drinks" means any complete,
26 finished, ready-to-use, non-alcoholic drink, whether
27 carbonated or not, including but not limited to soda water,
28 cola, fruit juice, vegetable juice, carbonated water, and all
29 other preparations commonly known as soft drinks of whatever
30 kind or description that are contained in any closed or
31 sealed bottle, can, carton, or container, regardless of size.
32 "Soft drinks" does not include coffee, tea, non-carbonated
33 water, infant formula, milk or milk products as defined in
34 the Grade A Pasteurized Milk and Milk Products Act, or drinks
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1 containing 50% or more natural fruit or vegetable juice.
2 Notwithstanding any other provisions of this Act, "food
3 for human consumption that is to be consumed off the premises
4 where it is sold" includes all food sold through a vending
5 machine, except soft drinks and food products that are
6 dispensed hot from a vending machine, regardless of the
7 location of the vending machine.
8 If the property that is purchased at retail from a
9 retailer is acquired outside Illinois and used outside
10 Illinois before being brought to Illinois for use here and is
11 taxable under this Act, the "selling price" on which the tax
12 is computed shall be reduced by an amount that represents a
13 reasonable allowance for depreciation for the period of prior
14 out-of-state use.
15 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
16 91-51, eff. 6-30-99; 91-872, eff. 7-1-00.)
17 Section 15. The Service Use Tax Act is amended by
18 changing Section 3-10 as follows:
19 (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
20 Sec. 3-10. Rate of tax. Unless otherwise provided in
21 this Section, the tax imposed by this Act is at the rate of
22 6.25% of the selling price of tangible personal property
23 transferred as an incident to the sale of service, but, for
24 the purpose of computing this tax, in no event shall the
25 selling price be less than the cost price of the property to
26 the serviceman.
27 Beginning on July 1, 2000 and through December 31, 2000,
28 and, beginning again on July 1, 2001, with respect to motor
29 fuel, as defined in Section 1.1 of the Motor Fuel Tax Law,
30 and gasohol, as defined in Section 3-40 of the Use Tax Act,
31 the tax is imposed at the rate of 1.25%. The changes made by
32 this amendatory Act of the 92nd General Assembly are exempt
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1 from the provisions of Section 3-75.
2 With respect to gasohol, as defined in the Use Tax Act,
3 the tax imposed by this Act applies to 70% of the selling
4 price of property transferred as an incident to the sale of
5 service on or after January 1, 1990, and before July 1, 2003,
6 and to 100% of the selling price thereafter.
7 At the election of any registered serviceman made for
8 each fiscal year, sales of service in which the aggregate
9 annual cost price of tangible personal property transferred
10 as an incident to the sales of service is less than 35%, or
11 75% in the case of servicemen transferring prescription drugs
12 or servicemen engaged in graphic arts production, of the
13 aggregate annual total gross receipts from all sales of
14 service, the tax imposed by this Act shall be based on the
15 serviceman's cost price of the tangible personal property
16 transferred as an incident to the sale of those services.
17 The tax shall be imposed at the rate of 1% on food
18 prepared for immediate consumption and transferred incident
19 to a sale of service subject to this Act or the Service
20 Occupation Tax Act by an entity licensed under the Hospital
21 Licensing Act, the Nursing Home Care Act, or the Child Care
22 Act of 1969. The tax shall also be imposed at the rate of 1%
23 on food for human consumption that is to be consumed off the
24 premises where it is sold (other than alcoholic beverages,
25 soft drinks, and food that has been prepared for immediate
26 consumption and is not otherwise included in this paragraph)
27 and prescription and nonprescription medicines, drugs,
28 medical appliances, modifications to a motor vehicle for the
29 purpose of rendering it usable by a disabled person, and
30 insulin, urine testing materials, syringes, and needles used
31 by diabetics, for human use. For the purposes of this
32 Section, the term "soft drinks" means any complete, finished,
33 ready-to-use, non-alcoholic drink, whether carbonated or not,
34 including but not limited to soda water, cola, fruit juice,
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1 vegetable juice, carbonated water, and all other preparations
2 commonly known as soft drinks of whatever kind or description
3 that are contained in any closed or sealed bottle, can,
4 carton, or container, regardless of size. "Soft drinks" does
5 not include coffee, tea, non-carbonated water, infant
6 formula, milk or milk products as defined in the Grade A
7 Pasteurized Milk and Milk Products Act, or drinks containing
8 50% or more natural fruit or vegetable juice.
9 Notwithstanding any other provisions of this Act, "food
10 for human consumption that is to be consumed off the premises
11 where it is sold" includes all food sold through a vending
12 machine, except soft drinks and food products that are
13 dispensed hot from a vending machine, regardless of the
14 location of the vending machine.
15 If the property that is acquired from a serviceman is
16 acquired outside Illinois and used outside Illinois before
17 being brought to Illinois for use here and is taxable under
18 this Act, the "selling price" on which the tax is computed
19 shall be reduced by an amount that represents a reasonable
20 allowance for depreciation for the period of prior
21 out-of-state use.
22 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
23 91-51, eff. 6-30-99; 91-541, eff. 8-13-99; 91-872, eff.
24 7-1-00.)
25 Section 20. The Service Occupation Tax Act is amended by
26 changing Section 3-10 as follows:
27 (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
28 Sec. 3-10. Rate of tax. Unless otherwise provided in
29 this Section, the tax imposed by this Act is at the rate of
30 6.25% of the "selling price", as defined in Section 2 of the
31 Service Use Tax Act, of the tangible personal property. For
32 the purpose of computing this tax, in no event shall the
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1 "selling price" be less than the cost price to the serviceman
2 of the tangible personal property transferred. The selling
3 price of each item of tangible personal property transferred
4 as an incident of a sale of service may be shown as a
5 distinct and separate item on the serviceman's billing to the
6 service customer. If the selling price is not so shown, the
7 selling price of the tangible personal property is deemed to
8 be 50% of the serviceman's entire billing to the service
9 customer. When, however, a serviceman contracts to design,
10 develop, and produce special order machinery or equipment,
11 the tax imposed by this Act shall be based on the
12 serviceman's cost price of the tangible personal property
13 transferred incident to the completion of the contract.
14 Beginning on July 1, 2000 and through December 31, 2000,
15 and, beginning again on July 1, 2001, with respect to motor
16 fuel, as defined in Section 1.1 of the Motor Fuel Tax Law,
17 and gasohol, as defined in Section 3-40 of the Use Tax Act,
18 the tax is imposed at the rate of 1.25%. The changes made by
19 this amendatory Act of the 92nd General Assembly are exempt
20 from the provisions of Section 3-55.
21 With respect to gasohol, as defined in the Use Tax Act,
22 the tax imposed by this Act shall apply to 70% of the cost
23 price of property transferred as an incident to the sale of
24 service on or after January 1, 1990, and before July 1, 2003,
25 and to 100% of the cost price thereafter.
26 At the election of any registered serviceman made for
27 each fiscal year, sales of service in which the aggregate
28 annual cost price of tangible personal property transferred
29 as an incident to the sales of service is less than 35%, or
30 75% in the case of servicemen transferring prescription drugs
31 or servicemen engaged in graphic arts production, of the
32 aggregate annual total gross receipts from all sales of
33 service, the tax imposed by this Act shall be based on the
34 serviceman's cost price of the tangible personal property
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1 transferred incident to the sale of those services.
2 The tax shall be imposed at the rate of 1% on food
3 prepared for immediate consumption and transferred incident
4 to a sale of service subject to this Act or the Service
5 Occupation Tax Act by an entity licensed under the Hospital
6 Licensing Act, the Nursing Home Care Act, or the Child Care
7 Act of 1969. The tax shall also be imposed at the rate of 1%
8 on food for human consumption that is to be consumed off the
9 premises where it is sold (other than alcoholic beverages,
10 soft drinks, and food that has been prepared for immediate
11 consumption and is not otherwise included in this paragraph)
12 and prescription and nonprescription medicines, drugs,
13 medical appliances, modifications to a motor vehicle for the
14 purpose of rendering it usable by a disabled person, and
15 insulin, urine testing materials, syringes, and needles used
16 by diabetics, for human use. For the purposes of this
17 Section, the term "soft drinks" means any complete, finished,
18 ready-to-use, non-alcoholic drink, whether carbonated or not,
19 including but not limited to soda water, cola, fruit juice,
20 vegetable juice, carbonated water, and all other preparations
21 commonly known as soft drinks of whatever kind or description
22 that are contained in any closed or sealed can, carton, or
23 container, regardless of size. "Soft drinks" does not
24 include coffee, tea, non-carbonated water, infant formula,
25 milk or milk products as defined in the Grade A Pasteurized
26 Milk and Milk Products Act, or drinks containing 50% or more
27 natural fruit or vegetable juice.
28 Notwithstanding any other provisions of this Act, "food
29 for human consumption that is to be consumed off the premises
30 where it is sold" includes all food sold through a vending
31 machine, except soft drinks and food products that are
32 dispensed hot from a vending machine, regardless of the
33 location of the vending machine.
34 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
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1 91-51, 6-30-99; 91-541, eff. 8-13-99; 91-872, eff. 7-1-00.)
2 Section 25. The Retailers' Occupation Tax Act is amended
3 by changing Sections 2-10 and 2d as follows:
4 (35 ILCS 120/2-10) (from Ch. 120, par. 441-10)
5 Sec. 2-10. Rate of tax. Unless otherwise provided in
6 this Section, the tax imposed by this Act is at the rate of
7 6.25% of gross receipts from sales of tangible personal
8 property made in the course of business.
9 Beginning on July 1, 2000 and through December 31, 2000,
10 and, beginning again on July 1, 2001, with respect to motor
11 fuel, as defined in Section 1.1 of the Motor Fuel Tax Law,
12 and gasohol, as defined in Section 3-40 of the Use Tax Act,
13 the tax is imposed at the rate of 1.25%. The changes made by
14 this amendatory Act of the 92nd General Assembly are exempt
15 from the provisions of Section 2-70.
16 Within 14 days after the effective date of this
17 amendatory Act of the 91st General Assembly, each retailer of
18 motor fuel and gasohol shall cause the following notice to be
19 posted in a prominently visible place on each retail
20 dispensing device that is used to dispense motor fuel or
21 gasohol in the State of Illinois: "As of July 1, 2000, the
22 State of Illinois has eliminated the State's share of sales
23 tax on motor fuel and gasohol through December 31, 2000. The
24 price on this pump should reflect the elimination of the
25 tax." The notice shall be printed in bold print on a sign
26 that is no smaller than 4 inches by 8 inches. The sign shall
27 be clearly visible to customers. Any retailer who fails to
28 post or maintain a required sign through December 31, 2000 is
29 guilty of a petty offense for which the fine shall be $500
30 per day per each retail premises where a violation occurs.
31 With respect to gasohol, as defined in the Use Tax Act,
32 the tax imposed by this Act applies to 70% of the proceeds of
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1 sales made on or after January 1, 1990, and before July 1,
2 2003, and to 100% of the proceeds of sales made thereafter.
3 With respect to food for human consumption that is to be
4 consumed off the premises where it is sold (other than
5 alcoholic beverages, soft drinks, and food that has been
6 prepared for immediate consumption) and prescription and
7 nonprescription medicines, drugs, medical appliances,
8 modifications to a motor vehicle for the purpose of rendering
9 it usable by a disabled person, and insulin, urine testing
10 materials, syringes, and needles used by diabetics, for human
11 use, the tax is imposed at the rate of 1%. For the purposes
12 of this Section, the term "soft drinks" means any complete,
13 finished, ready-to-use, non-alcoholic drink, whether
14 carbonated or not, including but not limited to soda water,
15 cola, fruit juice, vegetable juice, carbonated water, and all
16 other preparations commonly known as soft drinks of whatever
17 kind or description that are contained in any closed or
18 sealed bottle, can, carton, or container, regardless of size.
19 "Soft drinks" does not include coffee, tea, non-carbonated
20 water, infant formula, milk or milk products as defined in
21 the Grade A Pasteurized Milk and Milk Products Act, or drinks
22 containing 50% or more natural fruit or vegetable juice.
23 Notwithstanding any other provisions of this Act, "food
24 for human consumption that is to be consumed off the premises
25 where it is sold" includes all food sold through a vending
26 machine, except soft drinks and food products that are
27 dispensed hot from a vending machine, regardless of the
28 location of the vending machine.
29 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
30 91-51, eff. 6-30-99; 91-872, eff. 7-1-00.)
31 (35 ILCS 120/2d) (from Ch. 120, par. 441d)
32 Sec. 2d. Tax prepayment by motor fuel retailer. Any
33 person engaged in the business of selling motor fuel at
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1 retail, as defined in the Motor Fuel Tax Law, and who is not
2 a licensed distributor or supplier, as defined in the Motor
3 Fuel Tax Law, shall prepay to his or her distributor,
4 supplier, or other reseller of motor fuel a portion of the
5 tax imposed by this Act if the distributor, supplier, or
6 other reseller of motor fuel is registered under Section 2a
7 or Section 2c of this Act. The prepayment requirement
8 provided for in this Section does not apply to liquid propane
9 gas.
10 Beginning on July 1, 2000 and through December 31, 2000,
11 the Retailers' Occupation Tax paid to the distributor,
12 supplier, or other reseller shall be an amount equal to $0.01
13 per gallon of the motor fuel, except gasohol as defined in
14 Section 2-10 of this Act which shall be an amount equal to
15 $0.01 per gallon, purchased from the distributor, supplier,
16 or other reseller.
17 Before July 1, 2000 and then beginning on January 1, 2001
18 and through June 30, 2001 thereafter, the Retailers'
19 Occupation Tax paid to the distributor, supplier, or other
20 reseller shall be an amount equal to $0.04 per gallon of the
21 motor fuel, except gasohol as defined in Section 2-10 of this
22 Act which shall be an amount equal to $0.03 per gallon,
23 purchased from the distributor, supplier, or other reseller.
24 Beginning on July 1, 2001, the Retailers' Occupation Tax
25 paid to the distributor, supplier, or other reseller shall be
26 an amount equal to $0.01 per gallon of the motor fuel
27 purchased form the distributor, supplier, or other reseller.
28 Any person engaged in the business of selling motor fuel
29 at retail shall be entitled to a credit against tax due under
30 this Act in an amount equal to the tax paid to the
31 distributor, supplier, or other reseller.
32 Every distributor, supplier, or other reseller registered
33 as provided in Section 2a or Section 2c of this Act shall
34 remit the prepaid tax on all motor fuel that is due from any
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1 person engaged in the business of selling at retail motor
2 fuel with the returns filed under Section 2f or Section 3 of
3 this Act, but the vendors discount provided in Section 3
4 shall not apply to the amount of prepaid tax that is
5 remitted. Any distributor or supplier who fails to properly
6 collect and remit the tax shall be liable for the tax. For
7 purposes of this Section, the prepaid tax is due on invoiced
8 gallons sold during a month by the 20th day of the following
9 month.
10 (Source: P.A. 91-872, eff. 7-1-00.)
11 Section 30. The Motor Fuel Tax Law is amended by
12 changing Section 13a as follows:
13 (35 ILCS 505/13a) (from Ch. 120, par. 429a)
14 Sec. 13a. (1) A tax is hereby imposed upon the use of
15 motor fuel upon highways of this State by commercial motor
16 vehicles. The tax shall be comprised of 2 parts. Part (a)
17 shall be at the rate established by Section 2 of this Act, as
18 heretofore or hereafter amended. Part (b) shall be at the
19 rate established by subsection (2) of this Section as now or
20 hereafter amended.
21 (2) A rate shall be established by the Department as of
22 January 1 of each year through the year 2001 using the
23 average "selling price", as defined in the Retailers'
24 Occupation Tax Act, per gallon of motor fuel sold in this
25 State during the previous 12 months and multiplying it by 6
26 1/4% to determine the cents per gallon rate. For the period
27 beginning on July 1, 2000 and through December 31, 2000, the
28 Department shall establish a rate using the average "selling
29 price", as defined in the Retailers' Occupation Tax Act, per
30 gallon of motor fuel sold in this State during calendar year
31 1999 and multiplying it by 1.25% to determine the cents per
32 gallon rate. For the period beginning on July 1, 2001 and
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1 through December 31, 2001, the Department shall establish a
2 rate using the average selling price per gallon of motor fuel
3 sold in this State during calendar year 2000 and multiplying
4 it by 1.25% to determine the cents per gallon rate.
5 Beginning in 2002, a rate shall be established by the
6 Department as of January 1 of each year using the average
7 selling price per gallon of motor fuel sold in this State
8 during the previous 12 months and multiplying it by 1.25% to
9 determine the cents per gallon rate.
10 (Source: P.A. 91-872, eff. 7-1-00.)
11 Section 99. Effective date. This Act takes effect upon
12 becoming law.