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Public Act 102-1019 | ||||
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Use Tax Act is amended by changing Section 9 | ||||
as follows:
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(35 ILCS 105/9) (from Ch. 120, par. 439.9)
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Sec. 9. Except as to motor vehicles, watercraft, aircraft, | ||||
and
trailers that are required to be registered with an agency | ||||
of this State,
each retailer
required or authorized to collect | ||||
the tax imposed by this Act shall pay
to the Department the | ||||
amount of such tax (except as otherwise provided)
at the time | ||||
when he is required to file his return for the period during
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which such tax was collected, less a discount of 2.1% prior to
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January 1, 1990, and 1.75% on and after January 1, 1990, or $5 | ||||
per calendar
year, whichever is greater, which is allowed to | ||||
reimburse the retailer
for expenses incurred in collecting the | ||||
tax, keeping records, preparing
and filing returns, remitting | ||||
the tax and supplying data to the
Department on request. The | ||||
discount under this Section is not allowed for the 1.25% | ||||
portion of taxes paid on aviation fuel that is subject to the | ||||
revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. | ||||
47133. In the case of retailers who report and pay the
tax on a | ||||
transaction by transaction basis, as provided in this Section,
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such discount shall be taken with each such tax remittance | ||
instead of
when such retailer files his periodic return. The | ||
discount allowed under this Section is allowed only for | ||
returns that are filed in the manner required by this Act. The | ||
Department may disallow the discount for retailers whose | ||
certificate of registration is revoked at the time the return | ||
is filed, but only if the Department's decision to revoke the | ||
certificate of registration has become final. A retailer need | ||
not remit
that part of any tax collected by him to the extent | ||
that he is required
to remit and does remit the tax imposed by | ||
the Retailers' Occupation
Tax Act, with respect to the sale of | ||
the same property. | ||
Where such tangible personal property is sold under a | ||
conditional
sales contract, or under any other form of sale | ||
wherein the payment of
the principal sum, or a part thereof, is | ||
extended beyond the close of
the period for which the return is | ||
filed, the retailer, in collecting
the tax (except as to motor | ||
vehicles, watercraft, aircraft, and
trailers that are required | ||
to be registered with an agency of this State),
may collect for | ||
each
tax return period, only the tax applicable to that part of | ||
the selling
price actually received during such tax return | ||
period. | ||
Except as provided in this Section, on or before the | ||
twentieth day of each
calendar month, such retailer shall file | ||
a return for the preceding
calendar month. Such return shall | ||
be filed on forms prescribed by the
Department and shall |
furnish such information as the Department may
reasonably | ||
require. On and after January 1, 2018, except for returns | ||
required to be filed prior to January 1, 2023 for motor | ||
vehicles, watercraft, aircraft, and trailers that are required | ||
to be registered with an agency of this State, with respect to | ||
retailers whose annual gross receipts average $20,000 or more, | ||
all returns required to be filed pursuant to this Act shall be | ||
filed electronically. On and after January 1, 2023, with | ||
respect to retailers whose annual gross receipts average | ||
$20,000 or more, all returns required to be filed pursuant to | ||
this Act, including, but not limited to, returns for motor | ||
vehicles, watercraft, aircraft, and trailers that are required | ||
to be registered with an agency of this State, shall be filed | ||
electronically. Retailers who demonstrate that they do not | ||
have access to the Internet or demonstrate hardship in filing | ||
electronically may petition the Department to waive the | ||
electronic filing requirement. | ||
The Department may require returns to be filed on a | ||
quarterly basis.
If so required, a return for each calendar | ||
quarter shall be filed on or
before the twentieth day of the | ||
calendar month following the end of such
calendar quarter. The | ||
taxpayer shall also file a return with the
Department for each | ||
of the first two months of each calendar quarter, on or
before | ||
the twentieth day of the following calendar month, stating: | ||
1. The name of the seller; | ||
2. The address of the principal place of business from |
which he engages
in the business of selling tangible | ||
personal property at retail in this State; | ||
3. The total amount of taxable receipts received by | ||
him during the
preceding calendar month from sales of | ||
tangible personal property by him
during such preceding | ||
calendar month, including receipts from charge and
time | ||
sales, but less all deductions allowed by law; | ||
4. The amount of credit provided in Section 2d of this | ||
Act; | ||
5. The amount of tax due; | ||
5-5. The signature of the taxpayer; and | ||
6. Such other reasonable information as the Department | ||
may
require. | ||
Each retailer required or authorized to collect the tax | ||
imposed by this Act on aviation fuel sold at retail in this | ||
State during the preceding calendar month shall, instead of | ||
reporting and paying tax on aviation fuel as otherwise | ||
required by this Section, report and pay such tax on a separate | ||
aviation fuel tax return. The requirements related to the | ||
return shall be as otherwise provided in this Section. | ||
Notwithstanding any other provisions of this Act to the | ||
contrary, retailers collecting tax on aviation fuel shall file | ||
all aviation fuel tax returns and shall make all aviation fuel | ||
tax payments by electronic means in the manner and form | ||
required by the Department. For purposes of this Section, | ||
"aviation fuel" means jet fuel and aviation gasoline. |
If a taxpayer fails to sign a return within 30 days after | ||
the proper notice
and demand for signature by the Department, | ||
the return shall be considered
valid and any amount shown to be | ||
due on the return shall be deemed assessed. | ||
Notwithstanding any other provision of this Act to the | ||
contrary, retailers subject to tax on cannabis shall file all | ||
cannabis tax returns and shall make all cannabis tax payments | ||
by electronic means in the manner and form required by the | ||
Department. | ||
Beginning October 1, 1993, a taxpayer who has an average | ||
monthly tax
liability of $150,000 or more shall make all | ||
payments required by rules of the
Department by electronic | ||
funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||
an average monthly tax liability of $100,000 or more shall | ||
make all
payments required by rules of the Department by | ||
electronic funds transfer.
Beginning October 1, 1995, a | ||
taxpayer who has an average monthly tax liability
of $50,000 | ||
or more shall make all payments required by rules of the | ||
Department
by electronic funds transfer. Beginning October 1, | ||
2000, a taxpayer who has
an annual tax liability of $200,000 or | ||
more shall make all payments required by
rules of the | ||
Department by electronic funds transfer. The term "annual tax
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liability" shall be the sum of the taxpayer's liabilities | ||
under this Act, and
under all other State and local occupation | ||
and use tax laws administered by the
Department, for the | ||
immediately preceding calendar year. The term "average
monthly |
tax liability" means
the sum of the taxpayer's liabilities | ||
under this Act, and under all other State
and local occupation | ||
and use tax laws administered by the Department, for the
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immediately preceding calendar year divided by 12.
Beginning | ||
on October 1, 2002, a taxpayer who has a tax liability in the
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amount set forth in subsection (b) of Section 2505-210 of the | ||
Department of
Revenue Law shall make all payments required by | ||
rules of the Department by
electronic funds transfer. | ||
Before August 1 of each year beginning in 1993, the | ||
Department shall notify
all taxpayers required to make | ||
payments by electronic funds transfer. All
taxpayers required | ||
to make payments by electronic funds transfer shall make
those | ||
payments for a minimum of one year beginning on October 1. | ||
Any taxpayer not required to make payments by electronic | ||
funds transfer may
make payments by electronic funds transfer | ||
with the permission of the
Department. | ||
All taxpayers required to make payment by electronic funds | ||
transfer and any
taxpayers authorized to voluntarily make | ||
payments by electronic funds transfer
shall make those | ||
payments in the manner authorized by the Department. | ||
The Department shall adopt such rules as are necessary to | ||
effectuate a
program of electronic funds transfer and the | ||
requirements of this Section. | ||
Before October 1, 2000, if the taxpayer's average monthly | ||
tax liability
to the Department
under this Act, the Retailers' | ||
Occupation Tax Act, the Service
Occupation Tax Act, the |
Service Use Tax Act was $10,000 or more
during
the preceding 4 | ||
complete calendar quarters, he shall file a return with the
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Department each month by the 20th day of the month next | ||
following the month
during which such tax liability is | ||
incurred and shall make payments to the
Department on or | ||
before the 7th, 15th, 22nd and last day of the month
during | ||
which such liability is incurred.
On and after October 1, | ||
2000, if the taxpayer's average monthly tax liability
to the | ||
Department under this Act, the Retailers' Occupation Tax Act,
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the
Service Occupation Tax Act, and the Service Use Tax Act was | ||
$20,000 or more
during the preceding 4 complete calendar | ||
quarters, he shall file a return with
the Department each | ||
month by the 20th day of the month next following the month
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during which such tax liability is incurred and shall make | ||
payment to the
Department on or before the 7th, 15th, 22nd and | ||
last day of the
month during
which such liability is incurred.
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If the month during which such tax
liability is incurred began | ||
prior to January 1, 1985, each payment shall be
in an amount | ||
equal to 1/4 of the taxpayer's
actual liability for the month | ||
or an amount set by the Department not to
exceed 1/4 of the | ||
average monthly liability of the taxpayer to the
Department | ||
for the preceding 4 complete calendar quarters (excluding the
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month of highest liability and the month of lowest liability | ||
in such 4
quarter period). If the month during which such tax | ||
liability is incurred
begins on or after January 1, 1985, and | ||
prior to January 1, 1987, each
payment shall be in an amount |
equal to 22.5% of the taxpayer's actual liability
for the | ||
month or 27.5% of the taxpayer's liability for the same | ||
calendar
month of the preceding year. If the month during | ||
which such tax liability
is incurred begins on or after | ||
January 1, 1987, and prior to January 1,
1988, each payment | ||
shall be in an amount equal to 22.5% of the taxpayer's
actual | ||
liability for the month or 26.25% of the taxpayer's liability | ||
for
the same calendar month of the preceding year. If the month | ||
during which such
tax liability is incurred begins on or after | ||
January 1, 1988, and prior to
January 1, 1989,
or begins on or | ||
after January 1, 1996, each payment shall be in an amount equal
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to 22.5% of the taxpayer's actual liability for the month or | ||
25% of the
taxpayer's liability for the same calendar month of | ||
the preceding year. If the
month during which such tax | ||
liability is incurred begins on or after January 1,
1989,
and | ||
prior to January 1, 1996, each payment shall be in an amount | ||
equal to 22.5%
of the taxpayer's actual liability for the | ||
month or 25% of the taxpayer's
liability for the same calendar | ||
month of the preceding year or 100% of the
taxpayer's actual | ||
liability for the quarter monthly reporting period. The
amount | ||
of such quarter monthly payments shall be credited against the | ||
final tax
liability
of the taxpayer's return for that month. | ||
Before October 1, 2000, once
applicable, the requirement
of | ||
the making of quarter monthly payments to the Department shall | ||
continue
until such taxpayer's average monthly liability to | ||
the Department during
the preceding 4 complete calendar |
quarters (excluding the month of highest
liability and the | ||
month of lowest liability) is less than
$9,000, or until
such | ||
taxpayer's average monthly liability to the Department as | ||
computed for
each calendar quarter of the 4 preceding complete | ||
calendar quarter period
is less than $10,000. However, if a | ||
taxpayer can show the
Department that
a substantial change in | ||
the taxpayer's business has occurred which causes
the taxpayer | ||
to anticipate that his average monthly tax liability for the
| ||
reasonably foreseeable future will fall below the $10,000 | ||
threshold
stated above, then
such taxpayer
may petition the | ||
Department for change in such taxpayer's reporting status.
On | ||
and after October 1, 2000, once applicable, the requirement of | ||
the making
of quarter monthly payments to the Department shall | ||
continue until such
taxpayer's average monthly liability to | ||
the Department during the preceding 4
complete calendar | ||
quarters (excluding the month of highest liability and the
| ||
month of lowest liability) is less than $19,000 or until such | ||
taxpayer's
average monthly liability to the Department as | ||
computed for each calendar
quarter of the 4 preceding complete | ||
calendar quarter period is less than
$20,000. However, if a | ||
taxpayer can show the Department that a substantial
change in | ||
the taxpayer's business has occurred which causes the taxpayer | ||
to
anticipate that his average monthly tax liability for the | ||
reasonably
foreseeable future will fall below the $20,000 | ||
threshold stated above, then
such taxpayer may petition the | ||
Department for a change in such taxpayer's
reporting status.
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The Department shall change such taxpayer's reporting status | ||
unless it
finds that such change is seasonal in nature and not | ||
likely to be long
term. If any such quarter monthly payment is | ||
not paid at the time or in
the amount required by this Section, | ||
then the taxpayer shall be liable for
penalties and interest | ||
on
the difference between the minimum amount due and the | ||
amount of such
quarter monthly payment actually and timely | ||
paid, except insofar as the
taxpayer has previously made | ||
payments for that month to the Department in
excess of the | ||
minimum payments previously due as provided in this Section.
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The Department shall make reasonable rules and regulations to | ||
govern the
quarter monthly payment amount and quarter monthly | ||
payment dates for
taxpayers who file on other than a calendar | ||
monthly basis. | ||
If any such payment provided for in this Section exceeds | ||
the taxpayer's
liabilities under this Act, the Retailers' | ||
Occupation Tax Act, the Service
Occupation Tax Act and the | ||
Service Use Tax Act, as shown by an original
monthly return, | ||
the Department shall issue to the taxpayer a credit
memorandum | ||
no later than 30 days after the date of payment, which
| ||
memorandum may be submitted by the taxpayer to the Department | ||
in payment of
tax liability subsequently to be remitted by the | ||
taxpayer to the Department
or be assigned by the taxpayer to a | ||
similar taxpayer under this Act, the
Retailers' Occupation Tax | ||
Act, the Service Occupation Tax Act or the
Service Use Tax Act, | ||
in accordance with reasonable rules and regulations to
be |
prescribed by the Department, except that if such excess | ||
payment is
shown on an original monthly return and is made | ||
after December 31, 1986, no
credit memorandum shall be issued, | ||
unless requested by the taxpayer. If no
such request is made, | ||
the taxpayer may credit such excess payment against
tax | ||
liability subsequently to be remitted by the taxpayer to the | ||
Department
under this Act, the Retailers' Occupation Tax Act, | ||
the Service Occupation
Tax Act or the Service Use Tax Act, in | ||
accordance with reasonable rules and
regulations prescribed by | ||
the Department. If the Department subsequently
determines that | ||
all or any part of the credit taken was not actually due to
the | ||
taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall | ||
be
reduced by 2.1% or 1.75% of the difference between the | ||
credit taken and
that actually due, and the taxpayer shall be | ||
liable for penalties and
interest on such difference. | ||
If the retailer is otherwise required to file a monthly | ||
return and if the
retailer's average monthly tax liability to | ||
the Department
does not exceed $200, the Department may | ||
authorize his returns to be
filed on a quarter annual basis, | ||
with the return for January, February,
and March of a given | ||
year being due by April 20 of such year; with the
return for | ||
April, May and June of a given year being due by July 20 of
| ||
such year; with the return for July, August and September of a | ||
given
year being due by October 20 of such year, and with the | ||
return for
October, November and December of a given year | ||
being due by January 20
of the following year. |
If the retailer is otherwise required to file a monthly or | ||
quarterly
return and if the retailer's average monthly tax | ||
liability to the
Department does not exceed $50, the | ||
Department may authorize his returns to
be filed on an annual | ||
basis, with the return for a given year being due by
January 20 | ||
of the following year. | ||
Such quarter annual and annual returns, as to form and | ||
substance,
shall be subject to the same requirements as | ||
monthly returns. | ||
Notwithstanding any other provision in this Act concerning | ||
the time
within which a retailer may file his return, in the | ||
case of any retailer
who ceases to engage in a kind of business | ||
which makes him responsible
for filing returns under this Act, | ||
such retailer shall file a final
return under this Act with the | ||
Department not more than one month after
discontinuing such | ||
business. | ||
In addition, with respect to motor vehicles, watercraft,
| ||
aircraft, and trailers that are required to be registered with | ||
an agency of
this State, except as otherwise provided in this | ||
Section, every
retailer selling this kind of tangible personal | ||
property shall file,
with the Department, upon a form to be | ||
prescribed and supplied by the
Department, a separate return | ||
for each such item of tangible personal
property which the | ||
retailer sells, except that if, in the same
transaction, (i) a | ||
retailer of aircraft, watercraft, motor vehicles or
trailers | ||
transfers more than
one aircraft, watercraft, motor
vehicle or |
trailer to another aircraft, watercraft, motor vehicle or
| ||
trailer retailer for the purpose of resale
or (ii) a retailer | ||
of aircraft, watercraft, motor vehicles, or trailers
transfers | ||
more than one aircraft, watercraft, motor vehicle, or trailer | ||
to a
purchaser for use as a qualifying rolling stock as | ||
provided in Section 3-55 of
this Act, then
that seller may | ||
report the transfer of all the
aircraft, watercraft, motor
| ||
vehicles
or trailers involved in that transaction to the | ||
Department on the same
uniform
invoice-transaction reporting | ||
return form.
For purposes of this Section, "watercraft" means | ||
a Class 2, Class 3, or
Class
4 watercraft as defined in Section | ||
3-2 of the Boat Registration and Safety Act,
a
personal | ||
watercraft, or any boat equipped with an inboard motor. | ||
In addition, with respect to motor vehicles, watercraft, | ||
aircraft, and trailers that are required to be registered with | ||
an agency of this State, every person who is engaged in the | ||
business of leasing or renting such items and who, in | ||
connection with such business, sells any such item to a | ||
retailer for the purpose of resale is, notwithstanding any | ||
other provision of this Section to the contrary, authorized to | ||
meet the return-filing requirement of this Act by reporting | ||
the transfer of all the aircraft, watercraft, motor vehicles, | ||
or trailers transferred for resale during a month to the | ||
Department on the same uniform invoice-transaction reporting | ||
return form on or before the 20th of the month following the | ||
month in which the transfer takes place. Notwithstanding any |
other provision of this Act to the contrary, all returns filed | ||
under this paragraph must be filed by electronic means in the | ||
manner and form as required by the Department. | ||
The transaction reporting return in the case of motor | ||
vehicles
or trailers that are required to be registered with | ||
an agency of this
State, shall
be the same document as the | ||
Uniform Invoice referred to in Section 5-402
of the Illinois | ||
Vehicle Code and must show the name and address of the
seller; | ||
the name and address of the purchaser; the amount of the | ||
selling
price including the amount allowed by the retailer for | ||
traded-in
property, if any; the amount allowed by the retailer | ||
for the traded-in
tangible personal property, if any, to the | ||
extent to which Section 2 of
this Act allows an exemption for | ||
the value of traded-in property; the
balance payable after | ||
deducting such trade-in allowance from the total
selling | ||
price; the amount of tax due from the retailer with respect to
| ||
such transaction; the amount of tax collected from the | ||
purchaser by the
retailer on such transaction (or satisfactory | ||
evidence that such tax is
not due in that particular instance, | ||
if that is claimed to be the fact);
the place and date of the | ||
sale; a sufficient identification of the
property sold; such | ||
other information as is required in Section 5-402 of
the | ||
Illinois Vehicle Code, and such other information as the | ||
Department
may reasonably require. | ||
The transaction reporting return in the case of watercraft
| ||
and aircraft must show
the name and address of the seller; the |
name and address of the
purchaser; the amount of the selling | ||
price including the amount allowed
by the retailer for | ||
traded-in property, if any; the amount allowed by
the retailer | ||
for the traded-in tangible personal property, if any, to
the | ||
extent to which Section 2 of this Act allows an exemption for | ||
the
value of traded-in property; the balance payable after | ||
deducting such
trade-in allowance from the total selling | ||
price; the amount of tax due
from the retailer with respect to | ||
such transaction; the amount of tax
collected from the | ||
purchaser by the retailer on such transaction (or
satisfactory | ||
evidence that such tax is not due in that particular
instance, | ||
if that is claimed to be the fact); the place and date of the
| ||
sale, a sufficient identification of the property sold, and | ||
such other
information as the Department may reasonably | ||
require. | ||
Such transaction reporting return shall be filed not later | ||
than 20
days after the date of delivery of the item that is | ||
being sold, but may
be filed by the retailer at any time sooner | ||
than that if he chooses to
do so. The transaction reporting | ||
return and tax remittance or proof of
exemption from the tax | ||
that is imposed by this Act may be transmitted to
the | ||
Department by way of the State agency with which, or State | ||
officer
with whom, the tangible personal property must be | ||
titled or registered
(if titling or registration is required) | ||
if the Department and such
agency or State officer determine | ||
that this procedure will expedite the
processing of |
applications for title or registration. | ||
With each such transaction reporting return, the retailer | ||
shall remit
the proper amount of tax due (or shall submit | ||
satisfactory evidence that
the sale is not taxable if that is | ||
the case), to the Department or its
agents, whereupon the | ||
Department shall issue, in the purchaser's name, a
tax receipt | ||
(or a certificate of exemption if the Department is
satisfied | ||
that the particular sale is tax exempt) which such purchaser
| ||
may submit to the agency with which, or State officer with | ||
whom, he must
title or register the tangible personal property | ||
that is involved (if
titling or registration is required) in | ||
support of such purchaser's
application for an Illinois | ||
certificate or other evidence of title or
registration to such | ||
tangible personal property. | ||
No retailer's failure or refusal to remit tax under this | ||
Act
precludes a user, who has paid the proper tax to the | ||
retailer, from
obtaining his certificate of title or other | ||
evidence of title or
registration (if titling or registration | ||
is required) upon satisfying
the Department that such user has | ||
paid the proper tax (if tax is due) to
the retailer. The | ||
Department shall adopt appropriate rules to carry out
the | ||
mandate of this paragraph. | ||
If the user who would otherwise pay tax to the retailer | ||
wants the
transaction reporting return filed and the payment | ||
of tax or proof of
exemption made to the Department before the | ||
retailer is willing to take
these actions and such user has not |
paid the tax to the retailer, such
user may certify to the fact | ||
of such delay by the retailer, and may
(upon the Department | ||
being satisfied of the truth of such certification)
transmit | ||
the information required by the transaction reporting return
| ||
and the remittance for tax or proof of exemption directly to | ||
the
Department and obtain his tax receipt or exemption | ||
determination, in
which event the transaction reporting return | ||
and tax remittance (if a
tax payment was required) shall be | ||
credited by the Department to the
proper retailer's account | ||
with the Department, but without the 2.1% or 1.75%
discount | ||
provided for in this Section being allowed. When the user pays
| ||
the tax directly to the Department, he shall pay the tax in the | ||
same
amount and in the same form in which it would be remitted | ||
if the tax had
been remitted to the Department by the retailer. | ||
Where a retailer collects the tax with respect to the | ||
selling price
of tangible personal property which he sells and | ||
the purchaser
thereafter returns such tangible personal | ||
property and the retailer
refunds the selling price thereof to | ||
the purchaser, such retailer shall
also refund, to the | ||
purchaser, the tax so collected from the purchaser.
When | ||
filing his return for the period in which he refunds such tax | ||
to
the purchaser, the retailer may deduct the amount of the tax | ||
so refunded
by him to the purchaser from any other use tax | ||
which such retailer may
be required to pay or remit to the | ||
Department, as shown by such return,
if the amount of the tax | ||
to be deducted was previously remitted to the
Department by |
such retailer. If the retailer has not previously
remitted the | ||
amount of such tax to the Department, he is entitled to no
| ||
deduction under this Act upon refunding such tax to the | ||
purchaser. | ||
Any retailer filing a return under this Section shall also | ||
include
(for the purpose of paying tax thereon) the total tax | ||
covered by such
return upon the selling price of tangible | ||
personal property purchased by
him at retail from a retailer, | ||
but as to which the tax imposed by this
Act was not collected | ||
from the retailer filing such return, and such
retailer shall | ||
remit the amount of such tax to the Department when
filing such | ||
return. | ||
If experience indicates such action to be practicable, the | ||
Department
may prescribe and furnish a combination or joint | ||
return which will
enable retailers, who are required to file | ||
returns hereunder and also
under the Retailers' Occupation Tax | ||
Act, to furnish all the return
information required by both | ||
Acts on the one form. | ||
Where the retailer has more than one business registered | ||
with the
Department under separate registration under this | ||
Act, such retailer may
not file each return that is due as a | ||
single return covering all such
registered businesses, but | ||
shall file separate returns for each such
registered business. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into the
State and Local Sales Tax Reform Fund, a special | ||
fund in the State Treasury
which is hereby created, the net |
revenue realized for the preceding month
from the 1% tax | ||
imposed under this Act. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the County and Mass Transit District Fund 4% of the | ||
net revenue realized
for the preceding month from the 6.25% | ||
general rate
on the selling price of tangible personal | ||
property which is purchased
outside Illinois at retail from a | ||
retailer and which is titled or
registered by an agency of this | ||
State's government. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the State and Local Sales Tax Reform Fund, a special | ||
fund in the State
Treasury, 20% of the net revenue realized
for | ||
the preceding month from the 6.25% general rate on the selling
| ||
price of tangible personal property, other than (i) tangible | ||
personal property
which is purchased outside Illinois at | ||
retail from a retailer and which is
titled or registered by an | ||
agency of this State's government and (ii) aviation fuel sold | ||
on or after December 1, 2019. This exception for aviation fuel | ||
only applies for so long as the revenue use requirements of 49 | ||
U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. | ||
For aviation fuel sold on or after December 1, 2019, each | ||
month the Department shall pay into the State Aviation Program | ||
Fund 20% of the net revenue realized for the preceding month | ||
from the 6.25% general rate on the selling price of aviation | ||
fuel, less an amount estimated by the Department to be | ||
required for refunds of the 20% portion of the tax on aviation |
fuel under this Act, which amount shall be deposited into the | ||
Aviation Fuel Sales Tax Refund Fund. The Department shall only | ||
pay moneys into the State Aviation Program Fund and the | ||
Aviation Fuels Sales Tax Refund Fund under this Act for so long | ||
as the revenue use requirements of 49 U.S.C. 47107(b) and 49 | ||
U.S.C. 47133 are binding on the State. | ||
Beginning August 1, 2000, each
month the Department shall | ||
pay into the
State and Local Sales Tax Reform Fund 100% of the | ||
net revenue realized for the
preceding month from the 1.25% | ||
rate on the selling price of motor fuel and
gasohol. Beginning | ||
September 1, 2010, each
month the Department shall pay into | ||
the
State and Local Sales Tax Reform Fund 100% of the net | ||
revenue realized for the
preceding month from the 1.25% rate | ||
on the selling price of sales tax holiday items. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the Local Government Tax Fund 16% of the net revenue | ||
realized for the
preceding month from the 6.25% general rate | ||
on the selling price of
tangible personal property which is | ||
purchased outside Illinois at retail
from a retailer and which | ||
is titled or registered by an agency of this
State's | ||
government. | ||
Beginning October 1, 2009, each month the Department shall | ||
pay into the Capital Projects Fund an amount that is equal to | ||
an amount estimated by the Department to represent 80% of the | ||
net revenue realized for the preceding month from the sale of | ||
candy, grooming and hygiene products, and soft drinks that had |
been taxed at a rate of 1% prior to September 1, 2009 but that | ||
are now taxed at 6.25%. | ||
Beginning July 1, 2011, each
month the Department shall | ||
pay into the Clean Air Act Permit Fund 80% of the net revenue | ||
realized for the
preceding month from the 6.25% general rate | ||
on the selling price of sorbents used in Illinois in the | ||
process of sorbent injection as used to comply with the | ||
Environmental Protection Act or the federal Clean Air Act, but | ||
the total payment into the Clean Air Act Permit Fund under this | ||
Act and the Retailers' Occupation Tax Act shall not exceed | ||
$2,000,000 in any fiscal year. | ||
Beginning July 1, 2013, each month the Department shall | ||
pay into the Underground Storage Tank Fund from the proceeds | ||
collected under this Act, the Service Use Tax Act, the Service | ||
Occupation Tax Act, and the Retailers' Occupation Tax Act an | ||
amount equal to the average monthly deficit in the Underground | ||
Storage Tank Fund during the prior year, as certified annually | ||
by the Illinois Environmental Protection Agency, but the total | ||
payment into the Underground Storage Tank Fund under this Act, | ||
the Service Use Tax Act, the Service Occupation Tax Act, and | ||
the Retailers' Occupation Tax Act shall not exceed $18,000,000 | ||
in any State fiscal year. As used in this paragraph, the | ||
"average monthly deficit" shall be equal to the difference | ||
between the average monthly claims for payment by the fund and | ||
the average monthly revenues deposited into the fund, | ||
excluding payments made pursuant to this paragraph. |
Beginning July 1, 2015, of the remainder of the moneys | ||
received by the Department under this Act, the Service Use Tax | ||
Act, the Service Occupation Tax Act, and the Retailers' | ||
Occupation Tax Act, each month the Department shall deposit | ||
$500,000 into the State Crime Laboratory Fund. | ||
Of the remainder of the moneys received by the Department | ||
pursuant to
this Act, (a) 1.75% thereof shall be paid
into the | ||
Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on | ||
and after July 1, 1989, 3.8% thereof shall be paid into the
| ||
Build Illinois Fund; provided, however, that if in any fiscal | ||
year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case | ||
may be, of the
moneys received by the Department and required | ||
to be paid into the Build
Illinois Fund pursuant to Section 3 | ||
of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax | ||
Act, Section 9 of the Service Use
Tax Act, and Section 9 of the | ||
Service Occupation Tax Act, such Acts being
hereinafter called | ||
the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case | ||
may be, of moneys being hereinafter called the "Tax Act | ||
Amount",
and (2) the amount transferred to the Build Illinois | ||
Fund from the State
and Local Sales Tax Reform Fund shall be | ||
less than the Annual Specified
Amount (as defined in Section 3 | ||
of the Retailers' Occupation Tax Act), an
amount equal to the | ||
difference shall be immediately paid into the Build
Illinois | ||
Fund from other moneys received by the Department pursuant to | ||
the
Tax Acts; and further provided, that if on the last | ||
business day of any
month the sum of (1) the Tax Act Amount |
required to be deposited into the
Build Illinois Bond Account | ||
in the Build Illinois Fund during such month
and (2) the amount | ||
transferred during such month to the Build Illinois Fund
from | ||
the State and Local Sales Tax Reform Fund shall have been less | ||
than
1/12 of the Annual Specified Amount, an amount equal to | ||
the difference
shall be immediately paid into the Build | ||
Illinois Fund from other moneys
received by the Department | ||
pursuant to the Tax Acts; and,
further provided, that in no | ||
event shall the payments required under the
preceding proviso | ||
result in aggregate payments into the Build Illinois Fund
| ||
pursuant to this clause (b) for any fiscal year in excess of | ||
the greater
of (i) the Tax Act Amount or (ii) the Annual | ||
Specified Amount for such
fiscal year; and, further provided, | ||
that the amounts payable into the Build
Illinois Fund under | ||
this clause (b) shall be payable only until such time
as the | ||
aggregate amount on deposit under each trust
indenture | ||
securing Bonds issued and outstanding pursuant to the Build
| ||
Illinois Bond Act is sufficient, taking into account any | ||
future investment
income, to fully provide, in accordance with | ||
such indenture, for the
defeasance of or the payment of the | ||
principal of, premium, if any, and
interest on the Bonds | ||
secured by such indenture and on any Bonds expected
to be | ||
issued thereafter and all fees and costs payable with respect | ||
thereto,
all as certified by the Director of the
Bureau of the | ||
Budget (now Governor's Office of Management and Budget). If
on | ||
the last
business day of any month in which Bonds are |
outstanding pursuant to the
Build Illinois Bond Act, the | ||
aggregate of the moneys deposited
in the Build Illinois Bond | ||
Account in the Build Illinois Fund in such month
shall be less | ||
than the amount required to be transferred in such month from
| ||
the Build Illinois Bond Account to the Build Illinois Bond | ||
Retirement and
Interest Fund pursuant to Section 13 of the | ||
Build Illinois Bond Act, an
amount equal to such deficiency | ||
shall be immediately paid
from other moneys received by the | ||
Department pursuant to the Tax Acts
to the Build Illinois | ||
Fund; provided, however, that any amounts paid to the
Build | ||
Illinois Fund in any fiscal year pursuant to this sentence | ||
shall be
deemed to constitute payments pursuant to clause (b) | ||
of the preceding
sentence and shall reduce the amount | ||
otherwise payable for such fiscal year
pursuant to clause (b) | ||
of the preceding sentence. The moneys received by
the | ||
Department pursuant to this Act and required to be deposited | ||
into the
Build Illinois Fund are subject to the pledge, claim | ||
and charge set forth
in Section 12 of the Build Illinois Bond | ||
Act. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
as provided in
the preceding paragraph or in any amendment | ||
thereto hereafter enacted, the
following specified monthly | ||
installment of the amount requested in the
certificate of the | ||
Chairman of the Metropolitan Pier and Exposition
Authority | ||
provided under Section 8.25f of the State Finance Act, but not | ||
in
excess of the sums designated as "Total Deposit", shall be
|
deposited in the aggregate from collections under Section 9 of | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
the Use Tax
Act, Section 9 of the Service Use Tax Act, Section | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
9 of the Service
Occupation Tax Act, and Section 3 of the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Retailers' Occupation Tax Act into
the McCormick Place | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Expansion Project Fund in the specified fiscal years. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
|
| ||||||||||||||||||||
Beginning July 20, 1993 and in each month of each fiscal | ||||||||||||||||||||
year thereafter,
one-eighth of the amount requested in the | ||||||||||||||||||||
certificate of the Chairman of
the Metropolitan Pier and | ||||||||||||||||||||
Exposition Authority for that fiscal year, less
the amount | ||||||||||||||||||||
deposited into the McCormick Place Expansion Project Fund by | ||||||||||||||||||||
the
State Treasurer in the respective month under subsection | ||||||||||||||||||||
(g) of Section 13
of the Metropolitan Pier and Exposition | ||||||||||||||||||||
Authority Act, plus cumulative
deficiencies in the deposits | ||||||||||||||||||||
required under this Section for previous
months and years, | ||||||||||||||||||||
shall be deposited into the McCormick Place Expansion
Project | ||||||||||||||||||||
Fund, until the full amount requested for the fiscal year, but | ||||||||||||||||||||
not
in excess of the amount specified above as "Total | ||||||||||||||||||||
Deposit", has been deposited. | ||||||||||||||||||||
Subject to payment of amounts into the Capital Projects | ||||||||||||||||||||
Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, | ||||||||||||||||||||
and the McCormick Place Expansion Project Fund pursuant to the | ||||||||||||||||||||
preceding paragraphs or in any amendments thereto hereafter | ||||||||||||||||||||
enacted, for aviation fuel sold on or after December 1, 2019, | ||||||||||||||||||||
the Department shall each month deposit into the Aviation Fuel | ||||||||||||||||||||
Sales Tax Refund Fund an amount estimated by the Department to |
be required for refunds of the 80% portion of the tax on | ||
aviation fuel under this Act. The Department shall only | ||
deposit moneys into the Aviation Fuel Sales Tax Refund Fund | ||
under this paragraph for so long as the revenue use | ||
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | ||
binding on the State. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
and the
McCormick Place Expansion Project Fund pursuant to the | ||
preceding paragraphs or
in any amendments thereto
hereafter | ||
enacted,
beginning July 1, 1993 and ending on September 30, | ||
2013, the Department shall each month pay into the Illinois
| ||
Tax Increment Fund 0.27% of 80% of the net revenue realized for | ||
the preceding
month from the 6.25% general rate on the selling | ||
price of tangible personal
property. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
and the
McCormick Place Expansion Project Fund pursuant to the | ||
preceding paragraphs or in any
amendments thereto hereafter | ||
enacted, beginning with the receipt of the first
report of | ||
taxes paid by an eligible business and continuing for a | ||
25-year
period, the Department shall each month pay into the | ||
Energy Infrastructure
Fund 80% of the net revenue realized | ||
from the 6.25% general rate on the
selling price of | ||
Illinois-mined coal that was sold to an eligible business.
For | ||
purposes of this paragraph, the term "eligible business" means | ||
a new
electric generating facility certified pursuant to | ||
Section 605-332 of the
Department of Commerce and
Economic |
Opportunity Law of the Civil Administrative
Code of Illinois. | ||
Subject to payment of amounts into the Build Illinois | ||
Fund, the McCormick Place Expansion Project Fund, the Illinois | ||
Tax Increment Fund, and the Energy Infrastructure Fund | ||
pursuant to the preceding paragraphs or in any amendments to | ||
this Section hereafter enacted, beginning on the first day of | ||
the first calendar month to occur on or after August 26, 2014 | ||
(the effective date of Public Act 98-1098), each month, from | ||
the collections made under Section 9 of the Use Tax Act, | ||
Section 9 of the Service Use Tax Act, Section 9 of the Service | ||
Occupation Tax Act, and Section 3 of the Retailers' Occupation | ||
Tax Act, the Department shall pay into the Tax Compliance and | ||
Administration Fund, to be used, subject to appropriation, to | ||
fund additional auditors and compliance personnel at the | ||
Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||
the cash receipts collected during the preceding fiscal year | ||
by the Audit Bureau of the Department under the Use Tax Act, | ||
the Service Use Tax Act, the Service Occupation Tax Act, the | ||
Retailers' Occupation Tax Act, and associated local occupation | ||
and use taxes administered by the Department. | ||
Subject to payments of amounts into the Build Illinois | ||
Fund, the McCormick Place Expansion Project Fund, the Illinois | ||
Tax Increment Fund, the Energy Infrastructure Fund, and the | ||
Tax Compliance and Administration Fund as provided in this | ||
Section, beginning on July 1, 2018 the Department shall pay | ||
each month into the Downstate Public Transportation Fund the |
moneys required to be so paid under Section 2-3 of the | ||
Downstate Public Transportation Act. | ||
Subject to successful execution and delivery of a | ||
public-private agreement between the public agency and private | ||
entity and completion of the civic build, beginning on July 1, | ||
2023, of the remainder of the moneys received by the | ||
Department under the Use Tax Act, the Service Use Tax Act, the | ||
Service Occupation Tax Act, and this Act, the Department shall | ||
deposit the following specified deposits in the aggregate from | ||
collections under the Use Tax Act, the Service Use Tax Act, the | ||
Service Occupation Tax Act, and the Retailers' Occupation Tax | ||
Act, as required under Section 8.25g of the State Finance Act | ||
for distribution consistent with the Public-Private | ||
Partnership for Civic and Transit Infrastructure Project Act. | ||
The moneys received by the Department pursuant to this Act and | ||
required to be deposited into the Civic and Transit | ||
Infrastructure Fund are subject to the pledge, claim, and | ||
charge set forth in Section 25-55 of the Public-Private | ||
Partnership for Civic and Transit Infrastructure Project Act. | ||
As used in this paragraph, "civic build", "private entity", | ||
"public-private agreement", and "public agency" have the | ||
meanings provided in Section 25-10 of the Public-Private | ||
Partnership for Civic and Transit Infrastructure Project Act. | ||
Fiscal Year ............................Total Deposit | ||
2024 ....................................$200,000,000 | ||
2025 ....................................$206,000,000 |
2026 ....................................$212,200,000 | ||
2027 ....................................$218,500,000 | ||
2028 ....................................$225,100,000 | ||
2029 ....................................$288,700,000 | ||
2030 ....................................$298,900,000 | ||
2031 ....................................$309,300,000 | ||
2032 ....................................$320,100,000 | ||
2033 ....................................$331,200,000 | ||
2034 ....................................$341,200,000 | ||
2035 ....................................$351,400,000 | ||
2036 ....................................$361,900,000 | ||
2037 ....................................$372,800,000 | ||
2038 ....................................$384,000,000 | ||
2039 ....................................$395,500,000 | ||
2040 ....................................$407,400,000 | ||
2041 ....................................$419,600,000 | ||
2042 ....................................$432,200,000 | ||
2043 ....................................$445,100,000 | ||
Beginning July 1, 2021 and until July 1, 2022, subject to | ||
the payment of amounts into the State and Local Sales Tax | ||
Reform Fund, the Build Illinois Fund, the McCormick Place | ||
Expansion Project Fund, the Illinois Tax Increment Fund, the | ||
Energy Infrastructure Fund, and the Tax Compliance and | ||
Administration Fund as provided in this Section, the | ||
Department shall pay each month into the Road Fund the amount | ||
estimated to represent 16% of the net revenue realized from |
the taxes imposed on motor fuel and gasohol. Beginning July 1, | ||
2022 and until July 1, 2023, subject to the payment of amounts | ||
into the State and Local Sales Tax Reform Fund, the Build | ||
Illinois Fund, the McCormick Place Expansion Project Fund, the | ||
Illinois Tax Increment Fund, the Energy Infrastructure Fund, | ||
and the Tax Compliance and Administration Fund as provided in | ||
this Section, the Department shall pay each month into the | ||
Road Fund the amount estimated to represent 32% of the net | ||
revenue realized from the taxes imposed on motor fuel and | ||
gasohol. Beginning July 1, 2023 and until July 1, 2024, | ||
subject to the payment of amounts into the State and Local | ||
Sales Tax Reform Fund, the Build Illinois Fund, the McCormick | ||
Place Expansion Project Fund, the Illinois Tax Increment Fund, | ||
the Energy Infrastructure Fund, and the Tax Compliance and | ||
Administration Fund as provided in this Section, the | ||
Department shall pay each month into the Road Fund the amount | ||
estimated to represent 48% of the net revenue realized from | ||
the taxes imposed on motor fuel and gasohol. Beginning July 1, | ||
2024 and until July 1, 2025, subject to the payment of amounts | ||
into the State and Local Sales Tax Reform Fund, the Build | ||
Illinois Fund, the McCormick Place Expansion Project Fund, the | ||
Illinois Tax Increment Fund, the Energy Infrastructure Fund, | ||
and the Tax Compliance and Administration Fund as provided in | ||
this Section, the Department shall pay each month into the | ||
Road Fund the amount estimated to represent 64% of the net | ||
revenue realized from the taxes imposed on motor fuel and |
gasohol. Beginning on July 1, 2025, subject to the payment of | ||
amounts into the State and Local Sales Tax Reform Fund, the | ||
Build Illinois Fund, the McCormick Place Expansion Project | ||
Fund, the Illinois Tax Increment Fund, the Energy | ||
Infrastructure Fund, and the Tax Compliance and Administration | ||
Fund as provided in this Section, the Department shall pay | ||
each month into the Road Fund the amount estimated to | ||
represent 80% of the net revenue realized from the taxes | ||
imposed on motor fuel and gasohol. As used in this paragraph | ||
"motor fuel" has the meaning given to that term in Section 1.1 | ||
of the Motor Fuel Tax Act, and "gasohol" has the meaning given | ||
to that term in Section 3-40 of this Act. | ||
Of the remainder of the moneys received by the Department | ||
pursuant
to this Act, 75% thereof shall be paid into the State | ||
Treasury and 25%
shall be reserved in a special account and | ||
used only for the transfer to
the Common School Fund as part of | ||
the monthly transfer from the General
Revenue Fund in | ||
accordance with Section 8a of the State
Finance Act. | ||
As soon as possible after the first day of each month, upon | ||
certification
of the Department of Revenue, the Comptroller | ||
shall order transferred and
the Treasurer shall transfer from | ||
the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||
equal to 1.7% of 80% of the net revenue realized
under this Act | ||
for the second preceding month.
Beginning April 1, 2000, this | ||
transfer is no longer required
and shall not be made. | ||
Net revenue realized for a month shall be the revenue |
collected
by the State pursuant to this Act, less the amount | ||
paid out during that
month as refunds to taxpayers for | ||
overpayment of liability. | ||
For greater simplicity of administration, manufacturers, | ||
importers
and wholesalers whose products are sold at retail in | ||
Illinois by
numerous retailers, and who wish to do so, may | ||
assume the responsibility
for accounting and paying to the | ||
Department all tax accruing under this
Act with respect to | ||
such sales, if the retailers who are affected do not
make | ||
written objection to the Department to this arrangement. | ||
(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; | ||
100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article | ||
15, Section 15-10, eff. 6-5-19; 101-10, Article 25, Section | ||
25-105, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff. | ||
6-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.) | ||
Section 10. The Retailers' Occupation Tax Act is amended | ||
by changing Section 3 as follows:
| ||
(35 ILCS 120/3) (from Ch. 120, par. 442)
| ||
Sec. 3. Except as provided in this Section, on or before | ||
the twentieth
day of each calendar month, every person engaged | ||
in the business of
selling tangible personal property at | ||
retail in this State during the
preceding calendar month shall | ||
file a return with the Department, stating: | ||
1. The name of the seller; |
2. His residence address and the address of his | ||
principal place of
business and the address of the | ||
principal place of business (if that is
a different | ||
address) from which he engages in the business of selling
| ||
tangible personal property at retail in this State; | ||
3. Total amount of receipts received by him during the | ||
preceding
calendar month or quarter, as the case may be, | ||
from sales of tangible
personal property, and from | ||
services furnished, by him during such
preceding calendar | ||
month or quarter; | ||
4. Total amount received by him during the preceding | ||
calendar month or
quarter on charge and time sales of | ||
tangible personal property, and from
services furnished, | ||
by him prior to the month or quarter for which the return
| ||
is filed; | ||
5. Deductions allowed by law; | ||
6. Gross receipts which were received by him during | ||
the preceding
calendar month or quarter and upon the basis | ||
of which the tax is imposed; | ||
7. The amount of credit provided in Section 2d of this | ||
Act; | ||
8. The amount of tax due; | ||
9. The signature of the taxpayer; and | ||
10. Such other reasonable information as the | ||
Department may require. | ||
On and after January 1, 2018, except for returns required |
to be filed prior to January 1, 2023 for motor vehicles, | ||
watercraft, aircraft, and trailers that are required to be | ||
registered with an agency of this State, with respect to | ||
retailers whose annual gross receipts average $20,000 or more, | ||
all returns required to be filed pursuant to this Act shall be | ||
filed electronically. On and after January 1, 2023, with | ||
respect to retailers whose annual gross receipts average | ||
$20,000 or more, all returns required to be filed pursuant to | ||
this Act, including, but not limited to, returns for motor | ||
vehicles, watercraft, aircraft, and trailers that are required | ||
to be registered with an agency of this State, shall be filed | ||
electronically. Retailers who demonstrate that they do not | ||
have access to the Internet or demonstrate hardship in filing | ||
electronically may petition the Department to waive the | ||
electronic filing requirement. | ||
If a taxpayer fails to sign a return within 30 days after | ||
the proper notice
and demand for signature by the Department, | ||
the return shall be considered
valid and any amount shown to be | ||
due on the return shall be deemed assessed. | ||
Each return shall be accompanied by the statement of | ||
prepaid tax issued
pursuant to Section 2e for which credit is | ||
claimed. | ||
Prior to October 1, 2003, and on and after September 1, | ||
2004 a retailer may accept a Manufacturer's Purchase
Credit
| ||
certification from a purchaser in satisfaction of Use Tax
as | ||
provided in Section 3-85 of the Use Tax Act if the purchaser |
provides the
appropriate documentation as required by Section | ||
3-85
of the Use Tax Act. A Manufacturer's Purchase Credit
| ||
certification, accepted by a retailer prior to October 1, 2003 | ||
and on and after September 1, 2004 as provided
in
Section 3-85 | ||
of the Use Tax Act, may be used by that retailer to
satisfy | ||
Retailers' Occupation Tax liability in the amount claimed in
| ||
the certification, not to exceed 6.25% of the receipts
subject | ||
to tax from a qualifying purchase. A Manufacturer's Purchase | ||
Credit
reported on any original or amended return
filed under
| ||
this Act after October 20, 2003 for reporting periods prior to | ||
September 1, 2004 shall be disallowed. Manufacturer's Purchase | ||
Purchaser Credit reported on annual returns due on or after | ||
January 1, 2005 will be disallowed for periods prior to | ||
September 1, 2004. No Manufacturer's
Purchase Credit may be | ||
used after September 30, 2003 through August 31, 2004 to
| ||
satisfy any
tax liability imposed under this Act, including | ||
any audit liability. | ||
The Department may require returns to be filed on a | ||
quarterly basis.
If so required, a return for each calendar | ||
quarter shall be filed on or
before the twentieth day of the | ||
calendar month following the end of such
calendar quarter. The | ||
taxpayer shall also file a return with the
Department for each | ||
of the first two months of each calendar quarter, on or
before | ||
the twentieth day of the following calendar month, stating: | ||
1. The name of the seller; | ||
2. The address of the principal place of business from |
which he engages
in the business of selling tangible | ||
personal property at retail in this State; | ||
3. The total amount of taxable receipts received by | ||
him during the
preceding calendar month from sales of | ||
tangible personal property by him
during such preceding | ||
calendar month, including receipts from charge and
time | ||
sales, but less all deductions allowed by law; | ||
4. The amount of credit provided in Section 2d of this | ||
Act; | ||
5. The amount of tax due; and | ||
6. Such other reasonable information as the Department | ||
may
require. | ||
Every person engaged in the business of selling aviation | ||
fuel at retail in this State during the preceding calendar | ||
month shall, instead of reporting and paying tax as otherwise | ||
required by this Section, report and pay such tax on a separate | ||
aviation fuel tax return. The requirements related to the | ||
return shall be as otherwise provided in this Section. | ||
Notwithstanding any other provisions of this Act to the | ||
contrary, retailers selling aviation fuel shall file all | ||
aviation fuel tax returns and shall make all aviation fuel tax | ||
payments by electronic means in the manner and form required | ||
by the Department. For purposes of this Section, "aviation | ||
fuel" means jet fuel and aviation gasoline. | ||
Beginning on October 1, 2003, any person who is not a | ||
licensed
distributor, importing distributor, or manufacturer, |
as defined in the Liquor
Control Act of 1934, but is engaged in | ||
the business of
selling, at retail, alcoholic liquor
shall | ||
file a statement with the Department of Revenue, in a format
| ||
and at a time prescribed by the Department, showing the total | ||
amount paid for
alcoholic liquor purchased during the | ||
preceding month and such other
information as is reasonably | ||
required by the Department.
The Department may adopt rules to | ||
require
that this statement be filed in an electronic or | ||
telephonic format. Such rules
may provide for exceptions from | ||
the filing requirements of this paragraph. For
the
purposes of | ||
this
paragraph, the term "alcoholic liquor" shall have the | ||
meaning prescribed in the
Liquor Control Act of 1934. | ||
Beginning on October 1, 2003, every distributor, importing | ||
distributor, and
manufacturer of alcoholic liquor as defined | ||
in the Liquor Control Act of 1934,
shall file a
statement with | ||
the Department of Revenue, no later than the 10th day of the
| ||
month for the
preceding month during which transactions | ||
occurred, by electronic means,
showing the
total amount of | ||
gross receipts from the sale of alcoholic liquor sold or
| ||
distributed during
the preceding month to purchasers; | ||
identifying the purchaser to whom it was
sold or
distributed; | ||
the purchaser's tax registration number; and such other
| ||
information
reasonably required by the Department. A | ||
distributor, importing distributor, or manufacturer of | ||
alcoholic liquor must personally deliver, mail, or provide by | ||
electronic means to each retailer listed on the monthly |
statement a report containing a cumulative total of that | ||
distributor's, importing distributor's, or manufacturer's | ||
total sales of alcoholic liquor to that retailer no later than | ||
the 10th day of the month for the preceding month during which | ||
the transaction occurred. The distributor, importing | ||
distributor, or manufacturer shall notify the retailer as to | ||
the method by which the distributor, importing distributor, or | ||
manufacturer will provide the sales information. If the | ||
retailer is unable to receive the sales information by | ||
electronic means, the distributor, importing distributor, or | ||
manufacturer shall furnish the sales information by personal | ||
delivery or by mail. For purposes of this paragraph, the term | ||
"electronic means" includes, but is not limited to, the use of | ||
a secure Internet website, e-mail, or facsimile. | ||
If a total amount of less than $1 is payable, refundable or | ||
creditable,
such amount shall be disregarded if it is less | ||
than 50 cents and shall be
increased to $1 if it is 50 cents or | ||
more. | ||
Notwithstanding any other provision of this Act to the | ||
contrary, retailers subject to tax on cannabis shall file all | ||
cannabis tax returns and shall make all cannabis tax payments | ||
by electronic means in the manner and form required by the | ||
Department. | ||
Beginning October 1, 1993,
a taxpayer who has an average | ||
monthly tax liability of $150,000 or more shall
make all | ||
payments required by rules of the
Department by electronic |
funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||
an average monthly tax liability of $100,000 or more shall | ||
make all
payments required by rules of the Department by | ||
electronic funds transfer.
Beginning October 1, 1995, a | ||
taxpayer who has an average monthly tax liability
of $50,000 | ||
or more shall make all
payments required by rules of the | ||
Department by electronic funds transfer.
Beginning October 1, | ||
2000, a taxpayer who has an annual tax liability of
$200,000 or | ||
more shall make all payments required by rules of the | ||
Department by
electronic funds transfer. The term "annual tax | ||
liability" shall be the sum of
the taxpayer's liabilities | ||
under this Act, and under all other State and local
occupation | ||
and use tax laws administered by the Department, for the | ||
immediately
preceding calendar year.
The term "average monthly | ||
tax liability" shall be the sum of the
taxpayer's liabilities | ||
under this
Act, and under all other State and local occupation | ||
and use tax
laws administered by the Department, for the | ||
immediately preceding calendar
year divided by 12.
Beginning | ||
on October 1, 2002, a taxpayer who has a tax liability in the
| ||
amount set forth in subsection (b) of Section 2505-210 of the | ||
Department of
Revenue Law shall make all payments required by | ||
rules of the Department by
electronic funds transfer. | ||
Before August 1 of each year beginning in 1993, the | ||
Department shall
notify all taxpayers required to make | ||
payments by electronic funds
transfer. All taxpayers
required | ||
to make payments by electronic funds transfer shall make those
|
payments for
a minimum of one year beginning on October 1. | ||
Any taxpayer not required to make payments by electronic | ||
funds transfer may
make payments by electronic funds transfer | ||
with
the permission of the Department. | ||
All taxpayers required to make payment by electronic funds | ||
transfer and
any taxpayers authorized to voluntarily make | ||
payments by electronic funds
transfer shall make those | ||
payments in the manner authorized by the Department. | ||
The Department shall adopt such rules as are necessary to | ||
effectuate a
program of electronic funds transfer and the | ||
requirements of this Section. | ||
Any amount which is required to be shown or reported on any | ||
return or
other document under this Act shall, if such amount | ||
is not a whole-dollar
amount, be increased to the nearest | ||
whole-dollar amount in any case where
the fractional part of a | ||
dollar is 50 cents or more, and decreased to the
nearest | ||
whole-dollar amount where the fractional part of a dollar is | ||
less
than 50 cents. | ||
If the retailer is otherwise required to file a monthly | ||
return and if the
retailer's average monthly tax liability to | ||
the Department does not exceed
$200, the Department may | ||
authorize his returns to be filed on a quarter
annual basis, | ||
with the return for January, February and March of a given
year | ||
being due by April 20 of such year; with the return for April, | ||
May and
June of a given year being due by July 20 of such year; | ||
with the return for
July, August and September of a given year |
being due by October 20 of such
year, and with the return for | ||
October, November and December of a given
year being due by | ||
January 20 of the following year. | ||
If the retailer is otherwise required to file a monthly or | ||
quarterly
return and if the retailer's average monthly tax | ||
liability with the
Department does not exceed $50, the | ||
Department may authorize his returns to
be filed on an annual | ||
basis, with the return for a given year being due by
January 20 | ||
of the following year. | ||
Such quarter annual and annual returns, as to form and | ||
substance,
shall be subject to the same requirements as | ||
monthly returns. | ||
Notwithstanding any other provision in this Act concerning | ||
the time
within which a retailer may file his return, in the | ||
case of any retailer
who ceases to engage in a kind of business | ||
which makes him responsible
for filing returns under this Act, | ||
such retailer shall file a final
return under this Act with the | ||
Department not more than one month after
discontinuing such | ||
business. | ||
Where the same person has more than one business | ||
registered with the
Department under separate registrations | ||
under this Act, such person may
not file each return that is | ||
due as a single return covering all such
registered | ||
businesses, but shall file separate returns for each such
| ||
registered business. | ||
In addition, with respect to motor vehicles, watercraft,
|
aircraft, and trailers that are required to be registered with | ||
an agency of
this State, except as otherwise provided in this | ||
Section, every
retailer selling this kind of tangible personal | ||
property shall file,
with the Department, upon a form to be | ||
prescribed and supplied by the
Department, a separate return | ||
for each such item of tangible personal
property which the | ||
retailer sells, except that if, in the same
transaction, (i) a | ||
retailer of aircraft, watercraft, motor vehicles or
trailers | ||
transfers more than one aircraft, watercraft, motor
vehicle or | ||
trailer to another aircraft, watercraft, motor vehicle
| ||
retailer or trailer retailer for the purpose of resale
or (ii) | ||
a retailer of aircraft, watercraft, motor vehicles, or | ||
trailers
transfers more than one aircraft, watercraft, motor | ||
vehicle, or trailer to a
purchaser for use as a qualifying | ||
rolling stock as provided in Section 2-5 of
this Act, then
that | ||
seller may report the transfer of all aircraft,
watercraft, | ||
motor vehicles or trailers involved in that transaction to the
| ||
Department on the same uniform invoice-transaction reporting | ||
return form. For
purposes of this Section, "watercraft" means | ||
a Class 2, Class 3, or Class 4
watercraft as defined in Section | ||
3-2 of the Boat Registration and Safety Act, a
personal | ||
watercraft, or any boat equipped with an inboard motor. | ||
In addition, with respect to motor vehicles, watercraft, | ||
aircraft, and trailers that are required to be registered with | ||
an agency of this State, every person who is engaged in the | ||
business of leasing or renting such items and who, in |
connection with such business, sells any such item to a | ||
retailer for the purpose of resale is, notwithstanding any | ||
other provision of this Section to the contrary, authorized to | ||
meet the return-filing requirement of this Act by reporting | ||
the transfer of all the aircraft, watercraft, motor vehicles, | ||
or trailers transferred for resale during a month to the | ||
Department on the same uniform invoice-transaction reporting | ||
return form on or before the 20th of the month following the | ||
month in which the transfer takes place. Notwithstanding any | ||
other provision of this Act to the contrary, all returns filed | ||
under this paragraph must be filed by electronic means in the | ||
manner and form as required by the Department. | ||
Any retailer who sells only motor vehicles, watercraft,
| ||
aircraft, or trailers that are required to be registered with | ||
an agency of
this State, so that all
retailers' occupation tax | ||
liability is required to be reported, and is
reported, on such | ||
transaction reporting returns and who is not otherwise
| ||
required to file monthly or quarterly returns, need not file | ||
monthly or
quarterly returns. However, those retailers shall | ||
be required to
file returns on an annual basis. | ||
The transaction reporting return, in the case of motor | ||
vehicles
or trailers that are required to be registered with | ||
an agency of this
State, shall
be the same document as the | ||
Uniform Invoice referred to in Section 5-402
of the Illinois | ||
Vehicle Code and must show the name and address of the
seller; | ||
the name and address of the purchaser; the amount of the |
selling
price including the amount allowed by the retailer for | ||
traded-in
property, if any; the amount allowed by the retailer | ||
for the traded-in
tangible personal property, if any, to the | ||
extent to which Section 1 of
this Act allows an exemption for | ||
the value of traded-in property; the
balance payable after | ||
deducting such trade-in allowance from the total
selling | ||
price; the amount of tax due from the retailer with respect to
| ||
such transaction; the amount of tax collected from the | ||
purchaser by the
retailer on such transaction (or satisfactory | ||
evidence that such tax is
not due in that particular instance, | ||
if that is claimed to be the fact);
the place and date of the | ||
sale; a sufficient identification of the
property sold; such | ||
other information as is required in Section 5-402 of
the | ||
Illinois Vehicle Code, and such other information as the | ||
Department
may reasonably require. | ||
The transaction reporting return in the case of watercraft
| ||
or aircraft must show
the name and address of the seller; the | ||
name and address of the
purchaser; the amount of the selling | ||
price including the amount allowed
by the retailer for | ||
traded-in property, if any; the amount allowed by
the retailer | ||
for the traded-in tangible personal property, if any, to
the | ||
extent to which Section 1 of this Act allows an exemption for | ||
the
value of traded-in property; the balance payable after | ||
deducting such
trade-in allowance from the total selling | ||
price; the amount of tax due
from the retailer with respect to | ||
such transaction; the amount of tax
collected from the |
purchaser by the retailer on such transaction (or
satisfactory | ||
evidence that such tax is not due in that particular
instance, | ||
if that is claimed to be the fact); the place and date of the
| ||
sale, a sufficient identification of the property sold, and | ||
such other
information as the Department may reasonably | ||
require. | ||
Such transaction reporting return shall be filed not later | ||
than 20
days after the day of delivery of the item that is | ||
being sold, but may
be filed by the retailer at any time sooner | ||
than that if he chooses to
do so. The transaction reporting | ||
return and tax remittance or proof of
exemption from the | ||
Illinois use tax may be transmitted to the Department
by way of | ||
the State agency with which, or State officer with whom the
| ||
tangible personal property must be titled or registered (if | ||
titling or
registration is required) if the Department and | ||
such agency or State
officer determine that this procedure | ||
will expedite the processing of
applications for title or | ||
registration. | ||
With each such transaction reporting return, the retailer | ||
shall remit
the proper amount of tax due (or shall submit | ||
satisfactory evidence that
the sale is not taxable if that is | ||
the case), to the Department or its
agents, whereupon the | ||
Department shall issue, in the purchaser's name, a
use tax | ||
receipt (or a certificate of exemption if the Department is
| ||
satisfied that the particular sale is tax exempt) which such | ||
purchaser
may submit to the agency with which, or State |
officer with whom, he must
title or register the tangible | ||
personal property that is involved (if
titling or registration | ||
is required) in support of such purchaser's
application for an | ||
Illinois certificate or other evidence of title or
| ||
registration to such tangible personal property. | ||
No retailer's failure or refusal to remit tax under this | ||
Act
precludes a user, who has paid the proper tax to the | ||
retailer, from
obtaining his certificate of title or other | ||
evidence of title or
registration (if titling or registration | ||
is required) upon satisfying
the Department that such user has | ||
paid the proper tax (if tax is due) to
the retailer. The | ||
Department shall adopt appropriate rules to carry out
the | ||
mandate of this paragraph. | ||
If the user who would otherwise pay tax to the retailer | ||
wants the
transaction reporting return filed and the payment | ||
of the tax or proof
of exemption made to the Department before | ||
the retailer is willing to
take these actions and such user has | ||
not paid the tax to the retailer,
such user may certify to the | ||
fact of such delay by the retailer and may
(upon the Department | ||
being satisfied of the truth of such certification)
transmit | ||
the information required by the transaction reporting return
| ||
and the remittance for tax or proof of exemption directly to | ||
the
Department and obtain his tax receipt or exemption | ||
determination, in
which event the transaction reporting return | ||
and tax remittance (if a
tax payment was required) shall be | ||
credited by the Department to the
proper retailer's account |
with the Department, but without the 2.1% or 1.75%
discount | ||
provided for in this Section being allowed. When the user pays
| ||
the tax directly to the Department, he shall pay the tax in the | ||
same
amount and in the same form in which it would be remitted | ||
if the tax had
been remitted to the Department by the retailer. | ||
Refunds made by the seller during the preceding return | ||
period to
purchasers, on account of tangible personal property | ||
returned to the
seller, shall be allowed as a deduction under | ||
subdivision 5 of his monthly
or quarterly return, as the case | ||
may be, in case the
seller had theretofore included the | ||
receipts from the sale of such
tangible personal property in a | ||
return filed by him and had paid the tax
imposed by this Act | ||
with respect to such receipts. | ||
Where the seller is a corporation, the return filed on | ||
behalf of such
corporation shall be signed by the president, | ||
vice-president, secretary
or treasurer or by the properly | ||
accredited agent of such corporation. | ||
Where the seller is a limited liability company, the | ||
return filed on behalf
of the limited liability company shall | ||
be signed by a manager, member, or
properly accredited agent | ||
of the limited liability company. | ||
Except as provided in this Section, the retailer filing | ||
the return
under this Section shall, at the time of filing such | ||
return, pay to the
Department the amount of tax imposed by this | ||
Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% | ||
on and after January 1, 1990, or $5 per
calendar year, |
whichever is greater, which is allowed to
reimburse the | ||
retailer for the expenses incurred in keeping records,
| ||
preparing and filing returns, remitting the tax and supplying | ||
data to
the Department on request. On and after January 1, | ||
2021, a certified service provider, as defined in the Leveling | ||
the Playing Field for Illinois Retail Act, filing the return | ||
under this Section on behalf of a remote retailer shall, at the | ||
time of such return, pay to the Department the amount of tax | ||
imposed by this Act less a discount of 1.75%. A remote retailer | ||
using a certified service provider to file a return on its | ||
behalf, as provided in the Leveling the Playing Field for | ||
Illinois Retail Act, is not eligible for the discount. The | ||
discount under this Section is not allowed for the 1.25% | ||
portion of taxes paid on aviation fuel that is subject to the | ||
revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. | ||
47133. Any prepayment made pursuant to Section 2d
of this Act | ||
shall be included in the amount on which such
2.1% or 1.75% | ||
discount is computed. In the case of retailers who report
and | ||
pay the tax on a transaction by transaction basis, as provided | ||
in this
Section, such discount shall be taken with each such | ||
tax remittance
instead of when such retailer files his | ||
periodic return. The discount allowed under this Section is | ||
allowed only for returns that are filed in the manner required | ||
by this Act. The Department may disallow the discount for | ||
retailers whose certificate of registration is revoked at the | ||
time the return is filed, but only if the Department's |
decision to revoke the certificate of registration has become | ||
final. | ||
Before October 1, 2000, if the taxpayer's average monthly | ||
tax liability
to the Department
under this Act, the Use Tax | ||
Act, the Service Occupation Tax
Act, and the Service Use Tax | ||
Act, excluding any liability for prepaid sales
tax to be | ||
remitted in accordance with Section 2d of this Act, was
| ||
$10,000
or more during the preceding 4 complete calendar | ||
quarters, he shall file a
return with the Department each | ||
month by the 20th day of the month next
following the month | ||
during which such tax liability is incurred and shall
make | ||
payments to the Department on or before the 7th, 15th, 22nd and | ||
last
day of the month during which such liability is incurred.
| ||
On and after October 1, 2000, if the taxpayer's average | ||
monthly tax liability
to the Department under this Act, the | ||
Use Tax Act, the Service Occupation Tax
Act, and the Service | ||
Use Tax Act, excluding any liability for prepaid sales tax
to | ||
be remitted in accordance with Section 2d of this Act, was | ||
$20,000 or more
during the preceding 4 complete calendar | ||
quarters, he shall file a return with
the Department each | ||
month by the 20th day of the month next following the month
| ||
during which such tax liability is incurred and shall make | ||
payment to the
Department on or before the 7th, 15th, 22nd and | ||
last day of the month during
which such liability is incurred.
| ||
If the month
during which such tax liability is incurred began | ||
prior to January 1, 1985,
each payment shall be in an amount |
equal to 1/4 of the taxpayer's actual
liability for the month | ||
or an amount set by the Department not to exceed
1/4 of the | ||
average monthly liability of the taxpayer to the Department | ||
for
the preceding 4 complete calendar quarters (excluding the | ||
month of highest
liability and the month of lowest liability | ||
in such 4 quarter period). If
the month during which such tax | ||
liability is incurred begins on or after
January 1, 1985 and | ||
prior to January 1, 1987, each payment shall be in an
amount | ||
equal to 22.5% of the taxpayer's actual liability for the | ||
month or
27.5% of the taxpayer's liability for the same | ||
calendar
month of the preceding year. If the month during | ||
which such tax
liability is incurred begins on or after | ||
January 1, 1987 and prior to
January 1, 1988, each payment | ||
shall be in an amount equal to 22.5% of the
taxpayer's actual | ||
liability for the month or 26.25% of the taxpayer's
liability | ||
for the same calendar month of the preceding year. If the month
| ||
during which such tax liability is incurred begins on or after | ||
January 1,
1988, and prior to January 1, 1989, or begins on or | ||
after January 1, 1996, each
payment shall be in an amount
equal | ||
to 22.5% of the taxpayer's actual liability for the month or | ||
25% of
the taxpayer's liability for the same calendar month of | ||
the preceding year. If
the month during which such tax | ||
liability is incurred begins on or after
January 1, 1989, and | ||
prior to January 1, 1996, each payment shall be in an
amount | ||
equal to 22.5% of the
taxpayer's actual liability for the | ||
month or 25% of the taxpayer's
liability for the same calendar |
month of the preceding year or 100% of the
taxpayer's actual | ||
liability for the quarter monthly reporting period. The
amount | ||
of such quarter monthly payments shall be credited against
the | ||
final tax liability of the taxpayer's return for that month. | ||
Before
October 1, 2000, once
applicable, the requirement of | ||
the making of quarter monthly payments to
the Department by | ||
taxpayers having an average monthly tax liability of
$10,000 | ||
or more as determined in the manner provided above
shall | ||
continue
until such taxpayer's average monthly liability to | ||
the Department during
the preceding 4 complete calendar | ||
quarters (excluding the month of highest
liability and the | ||
month of lowest liability) is less than
$9,000, or until
such | ||
taxpayer's average monthly liability to the Department as | ||
computed for
each calendar quarter of the 4 preceding complete | ||
calendar quarter period
is less than $10,000. However, if a | ||
taxpayer can show the
Department that
a substantial change in | ||
the taxpayer's business has occurred which causes
the taxpayer | ||
to anticipate that his average monthly tax liability for the
| ||
reasonably foreseeable future will fall below the $10,000 | ||
threshold
stated above, then
such taxpayer
may petition the | ||
Department for a change in such taxpayer's reporting
status. | ||
On and after October 1, 2000, once applicable, the requirement | ||
of
the making of quarter monthly payments to the Department by | ||
taxpayers having an
average monthly tax liability of $20,000 | ||
or more as determined in the manner
provided above shall | ||
continue until such taxpayer's average monthly liability
to |
the Department during the preceding 4 complete calendar | ||
quarters (excluding
the month of highest liability and the | ||
month of lowest liability) is less than
$19,000 or until such | ||
taxpayer's average monthly liability to the Department as
| ||
computed for each calendar quarter of the 4 preceding complete | ||
calendar quarter
period is less than $20,000. However, if a | ||
taxpayer can show the Department
that a substantial change in | ||
the taxpayer's business has occurred which causes
the taxpayer | ||
to anticipate that his average monthly tax liability for the
| ||
reasonably foreseeable future will fall below the $20,000 | ||
threshold stated
above, then such taxpayer may petition the | ||
Department for a change in such
taxpayer's reporting status. | ||
The Department shall change such taxpayer's
reporting status
| ||
unless it finds that such change is seasonal in nature and not | ||
likely to be
long term. If any such quarter monthly payment is | ||
not paid at the time or
in the amount required by this Section, | ||
then the taxpayer shall be liable for
penalties and interest | ||
on the difference
between the minimum amount due as a payment | ||
and the amount of such quarter
monthly payment actually and | ||
timely paid, except insofar as the
taxpayer has previously | ||
made payments for that month to the Department in
excess of the | ||
minimum payments previously due as provided in this Section.
| ||
The Department shall make reasonable rules and regulations to | ||
govern the
quarter monthly payment amount and quarter monthly | ||
payment dates for
taxpayers who file on other than a calendar | ||
monthly basis. |
The provisions of this paragraph apply before October 1, | ||
2001.
Without regard to whether a taxpayer is required to make | ||
quarter monthly
payments as specified above, any taxpayer who | ||
is required by Section 2d
of this Act to collect and remit | ||
prepaid taxes and has collected prepaid
taxes which average in | ||
excess of $25,000 per month during the preceding
2 complete | ||
calendar quarters, shall file a return with the Department as
| ||
required by Section 2f and shall make payments to the | ||
Department on or before
the 7th, 15th, 22nd and last day of the | ||
month during which such liability
is incurred. If the month | ||
during which such tax liability is incurred
began prior to | ||
September 1, 1985 (the effective date of Public Act 84-221), | ||
each
payment shall be in an amount not less than 22.5% of the | ||
taxpayer's actual
liability under Section 2d. If the month | ||
during which such tax liability
is incurred begins on or after | ||
January 1, 1986, each payment shall be in an
amount equal to | ||
22.5% of the taxpayer's actual liability for the month or
| ||
27.5% of the taxpayer's liability for the same calendar month | ||
of the
preceding calendar year. If the month during which such | ||
tax liability is
incurred begins on or after January 1, 1987, | ||
each payment shall be in an
amount equal to 22.5% of the | ||
taxpayer's actual liability for the month or
26.25% of the | ||
taxpayer's liability for the same calendar month of the
| ||
preceding year. The amount of such quarter monthly payments | ||
shall be
credited against the final tax liability of the | ||
taxpayer's return for that
month filed under this Section or |
Section 2f, as the case may be. Once
applicable, the | ||
requirement of the making of quarter monthly payments to
the | ||
Department pursuant to this paragraph shall continue until | ||
such
taxpayer's average monthly prepaid tax collections during | ||
the preceding 2
complete calendar quarters is $25,000 or less. | ||
If any such quarter monthly
payment is not paid at the time or | ||
in the amount required, the taxpayer
shall be liable for | ||
penalties and interest on such difference, except
insofar as | ||
the taxpayer has previously made payments for that month in
| ||
excess of the minimum payments previously due. | ||
The provisions of this paragraph apply on and after | ||
October 1, 2001.
Without regard to whether a taxpayer is | ||
required to make quarter monthly
payments as specified above, | ||
any taxpayer who is required by Section 2d of this
Act to | ||
collect and remit prepaid taxes and has collected prepaid | ||
taxes that
average in excess of $20,000 per month during the | ||
preceding 4 complete calendar
quarters shall file a return | ||
with the Department as required by Section 2f
and shall make | ||
payments to the Department on or before the 7th, 15th, 22nd and
| ||
last day of the month during which the liability is incurred. | ||
Each payment
shall be in an amount equal to 22.5% of the | ||
taxpayer's actual liability for the
month or 25% of the | ||
taxpayer's liability for the same calendar month of the
| ||
preceding year. The amount of the quarter monthly payments | ||
shall be credited
against the final tax liability of the | ||
taxpayer's return for that month filed
under this Section or |
Section 2f, as the case may be. Once applicable, the
| ||
requirement of the making of quarter monthly payments to the | ||
Department
pursuant to this paragraph shall continue until the | ||
taxpayer's average monthly
prepaid tax collections during the | ||
preceding 4 complete calendar quarters
(excluding the month of | ||
highest liability and the month of lowest liability) is
less | ||
than $19,000 or until such taxpayer's average monthly | ||
liability to the
Department as computed for each calendar | ||
quarter of the 4 preceding complete
calendar quarters is less | ||
than $20,000. If any such quarter monthly payment is
not paid | ||
at the time or in the amount required, the taxpayer shall be | ||
liable
for penalties and interest on such difference, except | ||
insofar as the taxpayer
has previously made payments for that | ||
month in excess of the minimum payments
previously due. | ||
If any payment provided for in this Section exceeds
the | ||
taxpayer's liabilities under this Act, the Use Tax Act, the | ||
Service
Occupation Tax Act and the Service Use Tax Act, as | ||
shown on an original
monthly return, the Department shall, if | ||
requested by the taxpayer, issue to
the taxpayer a credit | ||
memorandum no later than 30 days after the date of
payment. The | ||
credit evidenced by such credit memorandum may
be assigned by | ||
the taxpayer to a similar taxpayer under this Act, the
Use Tax | ||
Act, the Service Occupation Tax Act or the Service Use Tax Act, | ||
in
accordance with reasonable rules and regulations to be | ||
prescribed by the
Department. If no such request is made, the | ||
taxpayer may credit such excess
payment against tax liability |
subsequently to be remitted to the Department
under this Act, | ||
the Use Tax Act, the Service Occupation Tax Act or the
Service | ||
Use Tax Act, in accordance with reasonable rules and | ||
regulations
prescribed by the Department. If the Department | ||
subsequently determined
that all or any part of the credit | ||
taken was not actually due to the
taxpayer, the taxpayer's | ||
2.1% and 1.75% vendor's discount shall be reduced
by 2.1% or | ||
1.75% of the difference between the credit taken and that
| ||
actually due, and that taxpayer shall be liable for penalties | ||
and interest
on such difference. | ||
If a retailer of motor fuel is entitled to a credit under | ||
Section 2d of
this Act which exceeds the taxpayer's liability | ||
to the Department under
this Act for the month for which the | ||
taxpayer is filing a return, the
Department shall issue the | ||
taxpayer a credit memorandum for the excess. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the Local Government Tax Fund, a special fund in the | ||
State treasury which
is hereby created, the net revenue | ||
realized for the preceding month from
the 1% tax imposed under | ||
this Act. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the County and Mass Transit District Fund, a special | ||
fund in the State
treasury which is hereby created, 4% of the | ||
net revenue realized
for the preceding month from the 6.25% | ||
general rate other than aviation fuel sold on or after | ||
December 1, 2019. This exception for aviation fuel only |
applies for so long as the revenue use requirements of 49 | ||
U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. | ||
Beginning August 1, 2000, each
month the Department shall | ||
pay into the
County and Mass Transit District Fund 20% of the | ||
net revenue realized for the
preceding month from the 1.25% | ||
rate on the selling price of motor fuel and
gasohol. Beginning | ||
September 1, 2010, each month the Department shall pay into | ||
the County and Mass Transit District Fund 20% of the net | ||
revenue realized for the preceding month from the 1.25% rate | ||
on the selling price of sales tax holiday items. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the Local Government Tax Fund 16% of the net revenue | ||
realized for the
preceding month from the 6.25% general rate | ||
on the selling price of
tangible personal property other than | ||
aviation fuel sold on or after December 1, 2019. This | ||
exception for aviation fuel only applies for so long as the | ||
revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. | ||
47133 are binding on the State. | ||
For aviation fuel sold on or after December 1, 2019, each | ||
month the Department shall pay into the State Aviation Program | ||
Fund 20% of the net revenue realized for the preceding month | ||
from the 6.25% general rate on the selling price of aviation | ||
fuel, less an amount estimated by the Department to be | ||
required for refunds of the 20% portion of the tax on aviation | ||
fuel under this Act, which amount shall be deposited into the | ||
Aviation Fuel Sales Tax Refund Fund. The Department shall only |
pay moneys into the State Aviation Program Fund and the | ||
Aviation Fuel Sales Tax Refund Fund under this Act for so long | ||
as the revenue use requirements of 49 U.S.C. 47107(b) and 49 | ||
U.S.C. 47133 are binding on the State. | ||
Beginning August 1, 2000, each
month the Department shall | ||
pay into the
Local Government Tax Fund 80% of the net revenue | ||
realized for the preceding
month from the 1.25% rate on the | ||
selling price of motor fuel and gasohol. Beginning September | ||
1, 2010, each month the Department shall pay into the Local | ||
Government Tax Fund 80% of the net revenue realized for the | ||
preceding month from the 1.25% rate on the selling price of | ||
sales tax holiday items. | ||
Beginning October 1, 2009, each month the Department shall | ||
pay into the Capital Projects Fund an amount that is equal to | ||
an amount estimated by the Department to represent 80% of the | ||
net revenue realized for the preceding month from the sale of | ||
candy, grooming and hygiene products, and soft drinks that had | ||
been taxed at a rate of 1% prior to September 1, 2009 but that | ||
are now taxed at 6.25%. | ||
Beginning July 1, 2011, each
month the Department shall | ||
pay into the Clean Air Act Permit Fund 80% of the net revenue | ||
realized for the
preceding month from the 6.25% general rate | ||
on the selling price of sorbents used in Illinois in the | ||
process of sorbent injection as used to comply with the | ||
Environmental Protection Act or the federal Clean Air Act, but | ||
the total payment into the Clean Air Act Permit Fund under this |
Act and the Use Tax Act shall not exceed $2,000,000 in any | ||
fiscal year. | ||
Beginning July 1, 2013, each month the Department shall | ||
pay into the Underground Storage Tank Fund from the proceeds | ||
collected under this Act, the Use Tax Act, the Service Use Tax | ||
Act, and the Service Occupation Tax Act an amount equal to the | ||
average monthly deficit in the Underground Storage Tank Fund | ||
during the prior year, as certified annually by the Illinois | ||
Environmental Protection Agency, but the total payment into | ||
the Underground Storage Tank Fund under this Act, the Use Tax | ||
Act, the Service Use Tax Act, and the Service Occupation Tax | ||
Act shall not exceed $18,000,000 in any State fiscal year. As | ||
used in this paragraph, the "average monthly deficit" shall be | ||
equal to the difference between the average monthly claims for | ||
payment by the fund and the average monthly revenues deposited | ||
into the fund, excluding payments made pursuant to this | ||
paragraph. | ||
Beginning July 1, 2015, of the remainder of the moneys | ||
received by the Department under the Use Tax Act, the Service | ||
Use Tax Act, the Service Occupation Tax Act, and this Act, each | ||
month the Department shall deposit $500,000 into the State | ||
Crime Laboratory Fund. | ||
Of the remainder of the moneys received by the Department | ||
pursuant
to this Act, (a) 1.75% thereof shall be paid into the | ||
Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on | ||
and after July 1, 1989,
3.8% thereof shall be paid into the |
Build Illinois Fund; provided, however,
that if in any fiscal | ||||||||||||||||||||
year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case | ||||||||||||||||||||
may be, of the moneys received by the Department and required | ||||||||||||||||||||
to
be paid into the Build Illinois Fund pursuant to this Act, | ||||||||||||||||||||
Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax | ||||||||||||||||||||
Act, and Section 9 of the
Service Occupation Tax Act, such Acts | ||||||||||||||||||||
being hereinafter called the "Tax
Acts" and such aggregate of | ||||||||||||||||||||
2.2% or 3.8%, as the case may be, of moneys
being hereinafter | ||||||||||||||||||||
called the "Tax Act Amount", and (2) the amount
transferred to | ||||||||||||||||||||
the Build Illinois Fund from the State and Local Sales Tax
| ||||||||||||||||||||
Reform Fund shall be less than the Annual Specified Amount (as | ||||||||||||||||||||
hereinafter
defined), an amount equal to the difference shall | ||||||||||||||||||||
be immediately paid into
the Build Illinois Fund from other | ||||||||||||||||||||
moneys received by the Department
pursuant to the Tax Acts; | ||||||||||||||||||||
the "Annual Specified Amount" means the amounts
specified | ||||||||||||||||||||
below for fiscal years 1986 through 1993: | ||||||||||||||||||||
| ||||||||||||||||||||
and means the Certified Annual Debt Service Requirement (as |
defined in
Section 13 of the Build Illinois Bond Act) or the | ||
Tax Act Amount, whichever
is greater, for fiscal year 1994 and | ||
each fiscal year thereafter; and
further provided, that if on | ||
the last business day of any month the sum of
(1) the Tax Act | ||
Amount required to be deposited into the Build Illinois
Bond | ||
Account in the Build Illinois Fund during such month and (2) | ||
the
amount transferred to the Build Illinois Fund from the | ||
State and Local
Sales Tax Reform Fund shall have been less than | ||
1/12 of the Annual
Specified Amount, an amount equal to the | ||
difference shall be immediately
paid into the Build Illinois | ||
Fund from other moneys received by the
Department pursuant to | ||
the Tax Acts; and, further provided, that in no
event shall the | ||
payments required under the preceding proviso result in
| ||
aggregate payments into the Build Illinois Fund pursuant to | ||
this clause (b)
for any fiscal year in excess of the greater of | ||
(i) the Tax Act Amount or
(ii) the Annual Specified Amount for | ||
such fiscal year. The amounts payable
into the Build Illinois | ||
Fund under clause (b) of the first sentence in this
paragraph | ||
shall be payable only until such time as the aggregate amount | ||
on
deposit under each trust indenture securing Bonds issued | ||
and outstanding
pursuant to the Build Illinois Bond Act is | ||
sufficient, taking into account
any future investment income, | ||
to fully provide, in accordance with such
indenture, for the | ||
defeasance of or the payment of the principal of,
premium, if | ||
any, and interest on the Bonds secured by such indenture and on
| ||
any Bonds expected to be issued thereafter and all fees and |
costs payable
with respect thereto, all as certified by the | ||
Director of the Bureau of the
Budget (now Governor's Office of | ||
Management and Budget). If on the last
business day of any | ||
month in which Bonds are
outstanding pursuant to the Build | ||
Illinois Bond Act, the aggregate of
moneys deposited in the | ||
Build Illinois Bond Account in the Build Illinois
Fund in such | ||
month shall be less than the amount required to be transferred
| ||
in such month from the Build Illinois Bond Account to the Build | ||
Illinois
Bond Retirement and Interest Fund pursuant to Section | ||
13 of the Build
Illinois Bond Act, an amount equal to such | ||
deficiency shall be immediately
paid from other moneys | ||
received by the Department pursuant to the Tax Acts
to the | ||
Build Illinois Fund; provided, however, that any amounts paid | ||
to the
Build Illinois Fund in any fiscal year pursuant to this | ||
sentence shall be
deemed to constitute payments pursuant to | ||
clause (b) of the first sentence
of this paragraph and shall | ||
reduce the amount otherwise payable for such
fiscal year | ||
pursuant to that clause (b). The moneys received by the
| ||
Department pursuant to this Act and required to be deposited | ||
into the Build
Illinois Fund are subject to the pledge, claim | ||
and charge set forth in
Section 12 of the Build Illinois Bond | ||
Act. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
as provided in
the preceding paragraph or in any amendment | ||
thereto hereafter enacted, the
following specified monthly | ||
installment of the amount requested in the
certificate of the |
Chairman of the Metropolitan Pier and Exposition
Authority | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
provided under Section 8.25f of the State Finance Act, but not | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
in
excess of sums designated as "Total Deposit", shall be | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
deposited in the
aggregate from collections under Section 9 of | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
9 of the Service Occupation Tax Act, and
Section 3 of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Retailers' Occupation Tax Act into the McCormick Place
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
|
| |||||||||||||||||||||||||||||
Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||||||||||
year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||||||||||
certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||||||||||
Exposition Authority for that fiscal year, less
the amount | |||||||||||||||||||||||||||||
deposited into the McCormick Place Expansion Project Fund by | |||||||||||||||||||||||||||||
the
State Treasurer in the respective month under subsection | |||||||||||||||||||||||||||||
(g) of Section 13
of the Metropolitan Pier and Exposition | |||||||||||||||||||||||||||||
Authority Act, plus cumulative
deficiencies in the deposits | |||||||||||||||||||||||||||||
required under this Section for previous
months and years, | |||||||||||||||||||||||||||||
shall be deposited into the McCormick Place Expansion
Project | |||||||||||||||||||||||||||||
Fund, until the full amount requested for the fiscal year, but | |||||||||||||||||||||||||||||
not
in excess of the amount specified above as "Total | |||||||||||||||||||||||||||||
Deposit", has been deposited. | |||||||||||||||||||||||||||||
Subject to payment of amounts into the Capital Projects | |||||||||||||||||||||||||||||
Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, | |||||||||||||||||||||||||||||
and the McCormick Place Expansion Project Fund pursuant to the | |||||||||||||||||||||||||||||
preceding paragraphs or in any amendments thereto hereafter |
enacted, for aviation fuel sold on or after December 1, 2019, | ||
the Department shall each month deposit into the Aviation Fuel | ||
Sales Tax Refund Fund an amount estimated by the Department to | ||
be required for refunds of the 80% portion of the tax on | ||
aviation fuel under this Act. The Department shall only | ||
deposit moneys into the Aviation Fuel Sales Tax Refund Fund | ||
under this paragraph for so long as the revenue use | ||
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | ||
binding on the State. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
and the
McCormick Place Expansion Project Fund pursuant to the | ||
preceding paragraphs
or in any amendments
thereto hereafter | ||
enacted, beginning July 1, 1993 and ending on September 30, | ||
2013, the Department shall each
month pay into the Illinois | ||
Tax Increment Fund 0.27% of 80% of the net revenue
realized for | ||
the preceding month from the 6.25% general rate on the selling
| ||
price of tangible personal property. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
and the
McCormick Place Expansion Project Fund pursuant to the | ||
preceding paragraphs or in any
amendments thereto hereafter | ||
enacted, beginning with the receipt of the first
report of | ||
taxes paid by an eligible business and continuing for a | ||
25-year
period, the Department shall each month pay into the | ||
Energy Infrastructure
Fund 80% of the net revenue realized | ||
from the 6.25% general rate on the
selling price of | ||
Illinois-mined coal that was sold to an eligible business.
For |
purposes of this paragraph, the term "eligible business" means | ||
a new
electric generating facility certified pursuant to | ||
Section 605-332 of the
Department of Commerce and Economic | ||
Opportunity
Law of the Civil Administrative Code of Illinois. | ||
Subject to payment of amounts into the Build Illinois | ||
Fund, the McCormick Place Expansion Project Fund, the Illinois | ||
Tax Increment Fund, and the Energy Infrastructure Fund | ||
pursuant to the preceding paragraphs or in any amendments to | ||
this Section hereafter enacted, beginning on the first day of | ||
the first calendar month to occur on or after August 26, 2014 | ||
(the effective date of Public Act 98-1098), each month, from | ||
the collections made under Section 9 of the Use Tax Act, | ||
Section 9 of the Service Use Tax Act, Section 9 of the Service | ||
Occupation Tax Act, and Section 3 of the Retailers' Occupation | ||
Tax Act, the Department shall pay into the Tax Compliance and | ||
Administration Fund, to be used, subject to appropriation, to | ||
fund additional auditors and compliance personnel at the | ||
Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||
the cash receipts collected during the preceding fiscal year | ||
by the Audit Bureau of the Department under the Use Tax Act, | ||
the Service Use Tax Act, the Service Occupation Tax Act, the | ||
Retailers' Occupation Tax Act, and associated local occupation | ||
and use taxes administered by the Department. | ||
Subject to payments of amounts into the Build Illinois | ||
Fund, the McCormick Place Expansion Project Fund, the Illinois | ||
Tax Increment Fund, the Energy Infrastructure Fund, and the |
Tax Compliance and Administration Fund as provided in this | ||
Section, beginning on July 1, 2018 the Department shall pay | ||
each month into the Downstate Public Transportation Fund the | ||
moneys required to be so paid under Section 2-3 of the | ||
Downstate Public Transportation Act. | ||
Subject to successful execution and delivery of a | ||
public-private agreement between the public agency and private | ||
entity and completion of the civic build, beginning on July 1, | ||
2023, of the remainder of the moneys received by the | ||
Department under the Use Tax Act, the Service Use Tax Act, the | ||
Service Occupation Tax Act, and this Act, the Department shall | ||
deposit the following specified deposits in the aggregate from | ||
collections under the Use Tax Act, the Service Use Tax Act, the | ||
Service Occupation Tax Act, and the Retailers' Occupation Tax | ||
Act, as required under Section 8.25g of the State Finance Act | ||
for distribution consistent with the Public-Private | ||
Partnership for Civic and Transit Infrastructure Project Act. | ||
The moneys received by the Department pursuant to this Act and | ||
required to be deposited into the Civic and Transit | ||
Infrastructure Fund are subject to the pledge, claim and | ||
charge set forth in Section 25-55 of the Public-Private | ||
Partnership for Civic and Transit Infrastructure Project Act. | ||
As used in this paragraph, "civic build", "private entity", | ||
"public-private agreement", and "public agency" have the | ||
meanings provided in Section 25-10 of the Public-Private | ||
Partnership for Civic and Transit Infrastructure Project Act. |
Fiscal Year .............................Total Deposit | ||
2024 .....................................$200,000,000 | ||
2025 ....................................$206,000,000 | ||
2026 ....................................$212,200,000 | ||
2027 ....................................$218,500,000 | ||
2028 ....................................$225,100,000 | ||
2029 ....................................$288,700,000 | ||
2030 ....................................$298,900,000 | ||
2031 ....................................$309,300,000 | ||
2032 ....................................$320,100,000 | ||
2033 ....................................$331,200,000 | ||
2034 ....................................$341,200,000 | ||
2035 ....................................$351,400,000 | ||
2036 ....................................$361,900,000 | ||
2037 ....................................$372,800,000 | ||
2038 ....................................$384,000,000 | ||
2039 ....................................$395,500,000 | ||
2040 ....................................$407,400,000 | ||
2041 ....................................$419,600,000 | ||
2042 ....................................$432,200,000 | ||
2043 ....................................$445,100,000 | ||
Beginning July 1, 2021 and until July 1, 2022, subject to | ||
the payment of amounts into the County and Mass Transit | ||
District Fund, the Local Government Tax Fund, the Build | ||
Illinois Fund, the McCormick Place Expansion Project Fund, the | ||
Illinois Tax Increment Fund, the Energy Infrastructure Fund, |
and the Tax Compliance and Administration Fund as provided in | ||
this Section, the Department shall pay each month into the | ||
Road Fund the amount estimated to represent 16% of the net | ||
revenue realized from the taxes imposed on motor fuel and | ||
gasohol. Beginning July 1, 2022 and until July 1, 2023, | ||
subject to the payment of amounts into the County and Mass | ||
Transit District Fund, the Local Government Tax Fund, the | ||
Build Illinois Fund, the McCormick Place Expansion Project | ||
Fund, the Illinois Tax Increment Fund, the Energy | ||
Infrastructure Fund, and the Tax Compliance and Administration | ||
Fund as provided in this Section, the Department shall pay | ||
each month into the Road Fund the amount estimated to | ||
represent 32% of the net revenue realized from the taxes | ||
imposed on motor fuel and gasohol. Beginning July 1, 2023 and | ||
until July 1, 2024, subject to the payment of amounts into the | ||
County and Mass Transit District Fund, the Local Government | ||
Tax Fund, the Build Illinois Fund, the McCormick Place | ||
Expansion Project Fund, the Illinois Tax Increment Fund, the | ||
Energy Infrastructure Fund, and the Tax Compliance and | ||
Administration Fund as provided in this Section, the | ||
Department shall pay each month into the Road Fund the amount | ||
estimated to represent 48% of the net revenue realized from | ||
the taxes imposed on motor fuel and gasohol. Beginning July 1, | ||
2024 and until July 1, 2025, subject to the payment of amounts | ||
into the County and Mass Transit District Fund, the Local | ||
Government Tax Fund, the Build Illinois Fund, the McCormick |
Place Expansion Project Fund, the Illinois Tax Increment Fund, | ||
the Energy Infrastructure Fund, and the Tax Compliance and | ||
Administration Fund as provided in this Section, the | ||
Department shall pay each month into the Road Fund the amount | ||
estimated to represent 64% of the net revenue realized from | ||
the taxes imposed on motor fuel and gasohol. Beginning on July | ||
1, 2025, subject to the payment of amounts into the County and | ||
Mass Transit District Fund, the Local Government Tax Fund, the | ||
Build Illinois Fund, the McCormick Place Expansion Project | ||
Fund, the Illinois Tax Increment Fund, the Energy | ||
Infrastructure Fund, and the Tax Compliance and Administration | ||
Fund as provided in this Section, the Department shall pay | ||
each month into the Road Fund the amount estimated to | ||
represent 80% of the net revenue realized from the taxes | ||
imposed on motor fuel and gasohol. As used in this paragraph | ||
"motor fuel" has the meaning given to that term in Section 1.1 | ||
of the Motor Fuel Tax Act, and "gasohol" has the meaning given | ||
to that term in Section 3-40 of the Use Tax Act. | ||
Of the remainder of the moneys received by the Department | ||
pursuant to
this Act, 75% thereof shall be paid into the State | ||
Treasury and 25% shall
be reserved in a special account and | ||
used only for the transfer to the
Common School Fund as part of | ||
the monthly transfer from the General Revenue
Fund in | ||
accordance with Section 8a of the State Finance Act. | ||
The Department may, upon separate written notice to a | ||
taxpayer,
require the taxpayer to prepare and file with the |
Department on a form
prescribed by the Department within not | ||
less than 60 days after receipt
of the notice an annual | ||
information return for the tax year specified in
the notice. | ||
Such annual return to the Department shall include a
statement | ||
of gross receipts as shown by the retailer's last Federal | ||
income
tax return. If the total receipts of the business as | ||
reported in the
Federal income tax return do not agree with the | ||
gross receipts reported to
the Department of Revenue for the | ||
same period, the retailer shall attach
to his annual return a | ||
schedule showing a reconciliation of the 2
amounts and the | ||
reasons for the difference. The retailer's annual
return to | ||
the Department shall also disclose the cost of goods sold by
| ||
the retailer during the year covered by such return, opening | ||
and closing
inventories of such goods for such year, costs of | ||
goods used from stock
or taken from stock and given away by the | ||
retailer during such year,
payroll information of the | ||
retailer's business during such year and any
additional | ||
reasonable information which the Department deems would be
| ||
helpful in determining the accuracy of the monthly, quarterly | ||
or annual
returns filed by such retailer as provided for in | ||
this Section. | ||
If the annual information return required by this Section | ||
is not
filed when and as required, the taxpayer shall be liable | ||
as follows: | ||
(i) Until January 1, 1994, the taxpayer shall be | ||
liable
for a penalty equal to 1/6 of 1% of the tax due from |
such taxpayer under
this Act during the period to be | ||
covered by the annual return for each
month or fraction of | ||
a month until such return is filed as required, the
| ||
penalty to be assessed and collected in the same manner as | ||
any other
penalty provided for in this Act. | ||
(ii) On and after January 1, 1994, the taxpayer shall | ||
be
liable for a penalty as described in Section 3-4 of the | ||
Uniform Penalty and
Interest Act. | ||
The chief executive officer, proprietor, owner or highest | ||
ranking
manager shall sign the annual return to certify the | ||
accuracy of the
information contained therein. Any person who | ||
willfully signs the
annual return containing false or | ||
inaccurate information shall be guilty
of perjury and punished | ||
accordingly. The annual return form prescribed
by the | ||
Department shall include a warning that the person signing the
| ||
return may be liable for perjury. | ||
The provisions of this Section concerning the filing of an | ||
annual
information return do not apply to a retailer who is not | ||
required to
file an income tax return with the United States | ||
Government. | ||
As soon as possible after the first day of each month, upon | ||
certification
of the Department of Revenue, the Comptroller | ||
shall order transferred and
the Treasurer shall transfer from | ||
the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||
equal to 1.7% of 80% of the net revenue realized
under this Act | ||
for the second preceding
month.
Beginning April 1, 2000, this |
transfer is no longer required
and shall not be made. | ||
Net revenue realized for a month shall be the revenue | ||
collected by the
State pursuant to this Act, less the amount | ||
paid out during that month as
refunds to taxpayers for | ||
overpayment of liability. | ||
For greater simplicity of administration, manufacturers, | ||
importers
and wholesalers whose products are sold at retail in | ||
Illinois by
numerous retailers, and who wish to do so, may | ||
assume the responsibility
for accounting and paying to the | ||
Department all tax accruing under this
Act with respect to | ||
such sales, if the retailers who are affected do not
make | ||
written objection to the Department to this arrangement. | ||
Any person who promotes, organizes, provides retail | ||
selling space for
concessionaires or other types of sellers at | ||
the Illinois State Fair, DuQuoin
State Fair, county fairs, | ||
local fairs, art shows, flea markets and similar
exhibitions | ||
or events, including any transient merchant as defined by | ||
Section 2
of the Transient Merchant Act of 1987, is required to | ||
file a report with the
Department providing the name of the | ||
merchant's business, the name of the
person or persons engaged | ||
in merchant's business, the permanent address and
Illinois | ||
Retailers Occupation Tax Registration Number of the merchant, | ||
the
dates and location of the event and other reasonable | ||
information that the
Department may require. The report must | ||
be filed not later than the 20th day
of the month next | ||
following the month during which the event with retail sales
|
was held. Any person who fails to file a report required by | ||
this Section
commits a business offense and is subject to a | ||
fine not to exceed $250. | ||
Any person engaged in the business of selling tangible | ||
personal
property at retail as a concessionaire or other type | ||
of seller at the
Illinois State Fair, county fairs, art shows, | ||
flea markets and similar
exhibitions or events, or any | ||
transient merchants, as defined by Section 2
of the Transient | ||
Merchant Act of 1987, may be required to make a daily report
of | ||
the amount of such sales to the Department and to make a daily | ||
payment of
the full amount of tax due. The Department shall | ||
impose this
requirement when it finds that there is a | ||
significant risk of loss of
revenue to the State at such an | ||
exhibition or event. Such a finding
shall be based on evidence | ||
that a substantial number of concessionaires
or other sellers | ||
who are not residents of Illinois will be engaging in
the | ||
business of selling tangible personal property at retail at | ||
the
exhibition or event, or other evidence of a significant | ||
risk of loss of revenue
to the State. The Department shall | ||
notify concessionaires and other sellers
affected by the | ||
imposition of this requirement. In the absence of
notification | ||
by the Department, the concessionaires and other sellers
shall | ||
file their returns as otherwise required in this Section. | ||
(Source: P.A. 101-10, Article 15, Section 15-25, eff. 6-5-19; | ||
101-10, Article 25, Section 25-120, eff. 6-5-19; 101-27, eff. | ||
6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19; |
101-636, eff. 6-10-20; 102-634, eff. 8-27-21; revised | ||
12-7-21.) | ||
Section 15. The Property Tax Code is amended by changing | ||
Sections 4-10 and 17-20 as follows:
| ||
(35 ILCS 200/4-10)
| ||
Sec. 4-10. Compensation for Certified Illinois Assessing | ||
Officers. Subject
to the requirements for continued training, | ||
any supervisor of assessments,
assessor, deputy assessor or | ||
member of a board of review in any county who has
earned a
| ||
Certified Illinois Assessing Officers Certificate from the | ||
Illinois Property
Assessment Institute shall receive from the | ||
State, out of funds appropriated to
the Department from the | ||
Personal Property Tax Replacement Fund, additional | ||
compensation of $500 per year.
| ||
To receive a Certified Illinois Assessing Officer
| ||
certificate, a person shall complete successfully and
pass | ||
examinations on a basic course in assessment practice approved | ||
by the
Department and conducted by the Institute and | ||
additional courses totaling
not less than 60 class hours that | ||
are designated and approved by the
Department, on the cost, | ||
market and income approaches to value, mass
appraisal | ||
techniques, and property tax administration.
| ||
To continue to be eligible for the additional | ||
compensation, a Certified
Illinois Assessing Officer must |
complete successfully a minimum of 15 class
hours requiring a | ||
written examination, and the equivalent of one seminar course
| ||
of 15 class hours which does not require a written | ||
examination, in each year
for which additional compensation is | ||
sought after receipt of the certificate.
The Department shall | ||
designate and approve courses acceptable for additional
| ||
training, including courses in business and computer | ||
techniques, and class
hours applicable to each course. The | ||
Department shall specify procedures for
certifying the | ||
completion of the additional training.
| ||
The courses and training shall be conducted annually in a | ||
manner and format deemed appropriate by the Department at | ||
various convenient
locations throughout the State. At least | ||
one course shall be conducted annually
in each county with | ||
more than 400,000 inhabitants .
| ||
(Source: P.A. 97-72, eff. 7-1-11.)
| ||
(35 ILCS 200/17-20)
| ||
Sec. 17-20. Hearing on tentative equalization factor. The | ||
Department
shall, after publishing its tentative equalization | ||
factor and giving notice
of hearing to the public in a | ||
newspaper of general circulation in the county,
hold a hearing | ||
on its estimate not less than 10 days nor more than 30 days | ||
from
the date of the publication. The notice shall state the | ||
provided hearing platform and accessibility instructions, | ||
date , and time of the
hearing, which shall be held in either |
Chicago or Springfield, the basis for
the estimate of the | ||
Department, and further information as the Department may
| ||
prescribe. The Department shall, after giving a hearing to all | ||
interested
parties and opportunity for submitting testimony | ||
and evidence in support of or
adverse to the estimate as the | ||
Department considers requisite, either confirm
or revise the | ||
estimate so as to correctly represent the considered judgment | ||
of
the Department respecting the estimated percentage to be | ||
added to or deducted
from the aggregate assessment of all | ||
locally assessed property in the county
except property | ||
assessed under Sections 10-110 through 10-140 or 10-170 | ||
through
10-200. Within 30 days after the conclusion of the | ||
hearing the Department
shall mail to the County Clerk, by | ||
certified mail, its determination with
respect to such | ||
estimated percentage to be added to or deducted from the
| ||
aggregate assessment.
| ||
(Source: P.A. 91-555, eff. 1-1-00.)
| ||
Section 20. The Motor Fuel Tax Law is amended by changing | ||
Sections 6 and 6a as follows:
| ||
(35 ILCS 505/6) (from Ch. 120, par. 422)
| ||
Sec. 6. Collection of tax; distributors. A distributor who | ||
sells or
distributes any motor fuel, which he is
required by | ||
Section 5 to report to the Department when filing a return,
| ||
shall (except as hereinafter provided) collect at the time of |
such sale and
distribution, the amount of tax imposed under | ||
this Act on all such motor
fuel sold and distributed, and at | ||
the time of making a return, the
distributor shall pay to the | ||
Department the amount so collected less a discount
of 2% | ||
through June 30, 2003 and 1.75% thereafter which is allowed to
| ||
reimburse the distributor for the
expenses incurred
in keeping | ||
records, preparing and filing returns, collecting and | ||
remitting
the tax and supplying data to the Department on | ||
request, and shall also
pay to the Department an amount equal | ||
to the amount that would be collectible
as a tax in the event | ||
of a sale thereof on all such motor fuel used by said
| ||
distributor during the period covered by the return.
However, | ||
no payment shall be made based upon dyed diesel fuel used
by | ||
the distributor for non-highway purposes.
The discount
shall | ||
only be applicable to the amount of tax payment which | ||
accompanies a
return which is filed timely in accordance with | ||
Section 5 of this Act.
In each subsequent sale of motor fuel on | ||
which the amount of tax imposed under
this Act has been | ||
collected as provided in this Section, the amount so
collected | ||
shall be added to the selling price, so that the amount of tax | ||
is
paid ultimately by the user of the motor fuel. However, no | ||
collection or
payment shall be made in the case of the sale or | ||
use of any motor fuel to the
extent to which such sale or use | ||
of motor fuel may not, under the constitution
and statutes of | ||
the United States, be made the subject of taxation by this
| ||
State. A person whose license to act as a distributor of fuel |
has been revoked
shall, at the time of making a return, also | ||
pay to the Department an amount
equal to the amount that would | ||
be collectible as a tax in the event of a sale
thereof on all | ||
motor fuel, which he is required by the second paragraph of
| ||
Section 5 to report to the Department in making a return, and | ||
which he had on
hand on the date on which the license was | ||
revoked, and with respect to which no
tax had been previously | ||
paid under this Act.
| ||
A distributor may make tax free sales of motor fuel, with | ||
respect to
which he is otherwise required to collect the tax, | ||
only as specified in the following items 1 through 7.
| ||
1. When the sale is made to a person holding a valid | ||
unrevoked license
as a distributor, by making a specific | ||
notation thereof on invoices or sales
slip covering each | ||
sale.
| ||
2. When the sale is made with delivery to a purchaser | ||
outside of this
State.
| ||
3. When the sale is made to the Federal Government or | ||
its
instrumentalities.
| ||
4. When the sale is made to a municipal corporation | ||
owning and operating
a local transportation system for | ||
public service in this State when an
official certificate | ||
of exemption is obtained in lieu of the tax.
| ||
5. When the sale is made to a privately owned public | ||
utility owning and
operating 2 axle vehicles designed and | ||
used for transporting more than 7
passengers, which |
vehicles are used as common carriers in general
| ||
transportation of passengers, are not devoted to any | ||
specialized purpose
and are operated entirely within the | ||
territorial limits of a single
municipality or of any | ||
group of contiguous municipalities, or in a close
radius | ||
thereof, and the operations of which are subject to the | ||
regulations
of the Illinois Commerce Commission, when an | ||
official certificate of
exemption is obtained in lieu of | ||
the tax.
| ||
6. When a sale of special fuel is made to a person | ||
holding a valid,
unrevoked license as a supplier, by | ||
making a specific notation thereof on
the invoice or sales | ||
slip covering each such sale.
| ||
7. When a sale of dyed diesel fuel is made by the | ||
licensed distributor to the end user of the fuel who is not | ||
someone
other than a licensed
distributor or a licensed | ||
supplier for non-highway purposes and the fuel is (i) | ||
delivered from a vehicle designed for the specific purpose | ||
of such sales and delivered directly into a stationary | ||
bulk storage tank that displays the notice required by | ||
Section 4f of this Act, (ii) delivered from a vehicle | ||
designed for the specific purpose of such sales and | ||
delivered directly into the fuel supply tanks of | ||
non-highway vehicles that are not required to be | ||
registered for highway use, or (iii) dispensed from a dyed | ||
diesel fuel dispensing facility that has withdrawal |
facilities that are not readily accessible to and are not | ||
capable of dispensing dyed diesel fuel into the fuel | ||
supply tank of a motor vehicle. | ||
A specific notation is required on
the
invoice or | ||
sales slip covering such sales, and any supporting
| ||
documentation that may be required by the Department must | ||
be obtained by the distributor.
The distributor shall | ||
obtain and
keep the supporting documentation in such form | ||
as the Department may require by
rule.
| ||
For purposes of this item 7, a dyed diesel fuel | ||
dispensing facility is considered to have withdrawal | ||
facilities that are "not readily accessible to and not | ||
capable of dispensing dyed diesel fuel into the fuel | ||
supply tank of a motor vehicle" only if the dyed diesel | ||
fuel is delivered from: (i) a dispenser hose that is short | ||
enough so that it will not reach the fuel supply tank of a | ||
motor vehicle or (ii) a dispenser that is enclosed by a | ||
fence or other physical barrier so that a vehicle cannot | ||
pull alongside the dispenser to permit fueling.
| ||
8. (Blank).
| ||
All special fuel sold or used for non-highway purposes | ||
must have a dye
added in accordance with Section 4d of this | ||
Law.
| ||
All suits or other proceedings brought for the purpose of | ||
recovering any
taxes, interest or penalties due the State of | ||
Illinois under this Act may
be maintained in the name of the |
Department.
| ||
(Source: P.A. 96-1384, eff. 7-29-10.)
| ||
(35 ILCS 505/6a) (from Ch. 120, par. 422a)
| ||
Sec. 6a. Collection of tax; suppliers. A supplier, other | ||
than a licensed
distributor, who sells or
distributes any | ||
special fuel, which he is required by Section 5a to report
to | ||
the Department when filing a return, shall (except as | ||
hereinafter
provided) collect at the time of such sale and | ||
distribution, the amount of
tax imposed under this Act on all | ||
such special fuel sold and distributed,
and at the time of | ||
making a return, the supplier shall pay to the
Department the | ||
amount so collected less a discount of 2% through June 30,
2003 | ||
and 1.75% thereafter which
is allowed
to reimburse the | ||
supplier for the expenses incurred in keeping records,
| ||
preparing and filing returns, collecting and remitting the tax | ||
and
supplying data to the Department on request, and shall | ||
also pay to the
Department an amount equal to the amount that | ||
would be collectible as a tax
in the event of a sale thereof on | ||
all such special fuel used by said
supplier during the period | ||
covered by the return. However,
no payment shall be made based | ||
upon dyed diesel fuel used by said
supplier for non-highway | ||
purposes.
The discount
shall only be applicable to the amount | ||
of tax payment which accompanies a
return which is filed | ||
timely in accordance with Section 5(a) of this Act.
In each | ||
subsequent sale of special fuel on which the amount of tax |
imposed
under this Act has been collected as provided in this | ||
Section, the amount
so collected shall be added to the selling | ||
price, so that the amount of tax
is paid ultimately by the user | ||
of the special fuel. However,
no collection or payment shall | ||
be made in the case of the sale or use of
any special fuel to | ||
the extent to which such sale or use of motor fuel
may not, | ||
under the Constitution and statutes of the United States, be | ||
made
the subject of taxation by this State.
| ||
A person whose license to act as supplier of special fuel | ||
has been revoked
shall, at the time of making a return, also | ||
pay to the Department an amount
equal to the amount that would | ||
be collectible as a tax in the event of a
sale thereof on all | ||
special fuel, which he is required by the 1st paragraph
of | ||
Section 5a to report to the Department in making a return.
| ||
A supplier may make tax-free sales of special fuel, with | ||
respect to which
he is otherwise required to collect the tax, | ||
only as specified in the following items 1 through
7.
| ||
1. When the sale is made to the federal government or | ||
its
instrumentalities.
| ||
2. When the sale is made to a municipal corporation | ||
owning and operating
a local transportation system for | ||
public service in this State when an
official certificate | ||
of exemption is obtained in lieu of the tax.
| ||
3. When the sale is made to a privately owned public | ||
utility owning and
operating 2 axle vehicles designed and | ||
used for transporting more than 7
passengers, which |
vehicles are used as common carriers in general
| ||
transportation of passengers, are not devoted to any | ||
specialized purpose
and are operated entirely within the | ||
territorial limits of a single
municipality or of any | ||
group of contiguous municipalities, or in a close
radius | ||
thereof, and the operations of which are subject to the | ||
regulations
of the Illinois Commerce Commission, when an | ||
official certificate of
exemption is obtained in lieu of | ||
the tax.
| ||
4. When a sale is made to a person holding a valid
| ||
unrevoked license as a supplier or a distributor by making | ||
a specific
notation thereof on invoice or sales slip | ||
covering each such sale.
| ||
5. When a sale of dyed diesel fuel is made by the | ||
licensed supplier to the end user of the fuel who is not | ||
someone other than a
licensed distributor or licensed | ||
supplier
for non-highway purposes and the fuel is (i) | ||
delivered from a vehicle designed for the specific purpose | ||
of such sales and delivered directly into a stationary | ||
bulk storage tank that displays the notice required by | ||
Section 4f of this Act, (ii) delivered from a vehicle | ||
designed for the specific purpose of such sales and | ||
delivered directly into the fuel supply tanks of | ||
non-highway vehicles that are not required to be | ||
registered for highway use, or (iii) dispensed from a dyed | ||
diesel fuel dispensing facility that has withdrawal |
facilities that are not readily accessible to and are not | ||
capable of dispensing dyed diesel fuel into the fuel | ||
supply tank of a motor vehicle. | ||
A specific notation is required on the
invoice or | ||
sales slip covering such sales, and any supporting
| ||
documentation that may be required by the Department must | ||
be obtained by the supplier.
The supplier shall obtain and
| ||
keep the supporting documentation in such form as the | ||
Department may require by
rule.
| ||
For purposes of this item 5, a dyed diesel fuel | ||
dispensing facility is considered to have withdrawal | ||
facilities that are "not readily accessible to and not | ||
capable of dispensing dyed diesel fuel into the fuel | ||
supply tank of a motor vehicle" only if the dyed diesel | ||
fuel is delivered from: (i) a dispenser hose that is short | ||
enough so that it will not reach the fuel supply tank of a | ||
motor vehicle or (ii) a dispenser that is enclosed by a | ||
fence or other physical barrier so that a vehicle cannot | ||
pull alongside the dispenser to permit fueling.
| ||
6. (Blank).
| ||
7. When a sale of special fuel is made to a person | ||
where delivery is
made outside of this State.
| ||
All special fuel sold or used for non-highway purposes | ||
must have a dye
added
in accordance with Section 4d of this | ||
Law.
| ||
All suits or other proceedings brought for the purpose of |
recovering any
taxes, interest or penalties due the State of | ||
Illinois under this Act may
be maintained in the name of the | ||
Department.
| ||
(Source: P.A. 96-1384, eff. 7-29-10.)
| ||
Section 99. Effective date. This Act takes effect January | ||
1, 2023, except that Section 20 and this Section take effect | ||
upon becoming law.
|