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| | 102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB0438 Introduced , by Rep. Maurice A. West, II SYNOPSIS AS INTRODUCED:
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| 30 ILCS 105/5.935 new | | 30 ILCS 105/6z-114 new | | 35 ILCS 105/3-10 | | 35 ILCS 105/9 | from Ch. 120, par. 439.9 | 35 ILCS 110/3-10 | from Ch. 120, par. 439.33-10 | 35 ILCS 110/9 | from Ch. 120, par. 439.39 | 35 ILCS 115/3-10 | from Ch. 120, par. 439.103-10 | 35 ILCS 115/9 | from Ch. 120, par. 439.109 | 35 ILCS 120/2-10 | | 35 ILCS 120/3 | from Ch. 120, par. 442 |
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Amends the State Finance Act to create the Mental Health Services Fund as a special fund in the State treasury. Provides that moneys in the Mental Health Services Fund shall be distributed each month to the counties of the State for certain specified purposes. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Imposes a surcharge of 1% of the selling price on firearm ammunition. Provides that moneys from the surcharge shall be deposited into the Mental Health Services Fund. Effective immediately.
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| 1 | | AN ACT concerning revenue.
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| 2 | | Be it enacted by the People of the State of Illinois,
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| 3 | | represented in the General Assembly:
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| 4 | | Section 5. The State Finance Act is amended by adding |
| 5 | | Sections 5.935 and 6z-114 as follows:
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| 6 | | (30 ILCS 105/5.935 new) |
| 7 | | Sec. 5.935. The Mental Health Services Fund.
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| 8 | | (30 ILCS 105/6z-114 new) |
| 9 | | Sec. 6z-114. The Mental Health Services Fund; creation. |
| 10 | | The Mental Health Services Fund is created as a special fund in |
| 11 | | the State treasury. Moneys in the Fund shall be distributed |
| 12 | | each month to the counties of the State based on each county's |
| 13 | | proportionate share of total ammunition sales for the previous |
| 14 | | month. On and after August 1, 2021, as soon as possible after |
| 15 | | the first day of each month, the Department of Revenue shall |
| 16 | | certify to the State Comptroller and the State Treasurer the |
| 17 | | amount to be distributed to each county under this Section. |
| 18 | | Moneys distributed to counties under this Section shall be |
| 19 | | used as follows: (i) 50% of the funds shall be used to support |
| 20 | | programs that address mental health issues affecting children, |
| 21 | | teens, and young adults, with preference given to programs |
| 22 | | that are led by child and adolescent psychologists or child |
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| 1 | | and adolescent psychiatrists; and (ii) 50% of the funds shall |
| 2 | | be used to support programs that are targeted towards adults |
| 3 | | with serious and persistent mental illnesses, including, but |
| 4 | | not limited to, schizophrenia, depression, and bipolar |
| 5 | | disorder, with equal consideration given to programs providing |
| 6 | | medium-to-long-term psychiatric rehabilitation services and |
| 7 | | programs providing short-term crisis intervention services. |
| 8 | | Programs within juvenile detention centers and adult jails |
| 9 | | that meet the criteria of this Section may be considered for |
| 10 | | funding under this Section.
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| 11 | | Section 10. The Use Tax Act is amended by changing |
| 12 | | Sections 3-10 and 9 as follows:
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| 13 | | (35 ILCS 105/3-10)
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| 14 | | Sec. 3-10. Rate of tax. Unless otherwise provided in this |
| 15 | | Section, the tax
imposed by this Act is at the rate of 6.25% of |
| 16 | | either the selling price or the
fair market value, if any, of |
| 17 | | the tangible personal property. In all cases
where property |
| 18 | | functionally used or consumed is the same as the property that
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| 19 | | was purchased at retail, then the tax is imposed on the selling |
| 20 | | price of the
property. In all cases where property |
| 21 | | functionally used or consumed is a
by-product or waste product |
| 22 | | that has been refined, manufactured, or produced
from property |
| 23 | | purchased at retail, then the tax is imposed on the lower of |
| 24 | | the
fair market value, if any, of the specific property so used |
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| 1 | | in this State or on
the selling price of the property purchased |
| 2 | | at retail. For purposes of this
Section "fair market value" |
| 3 | | means the price at which property would change
hands between a |
| 4 | | willing buyer and a willing seller, neither being under any
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| 5 | | compulsion to buy or sell and both having reasonable knowledge |
| 6 | | of the
relevant facts. The fair market value shall be |
| 7 | | established by Illinois sales by
the taxpayer of the same |
| 8 | | property as that functionally used or consumed, or if
there |
| 9 | | are no such sales by the taxpayer, then comparable sales or |
| 10 | | purchases of
property of like kind and character in Illinois.
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| 11 | | Beginning on July 1, 2000 and through December 31, 2000, |
| 12 | | with respect to
motor fuel, as defined in Section 1.1 of the |
| 13 | | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of |
| 14 | | the Use Tax Act, the tax is
imposed at the rate of 1.25%.
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| 15 | | Beginning on August 6, 2010 through August 15, 2010, with |
| 16 | | respect to sales tax holiday items as defined in Section 3-6 of |
| 17 | | this Act, the
tax is imposed at the rate of 1.25%. |
| 18 | | With respect to gasohol, the tax imposed by this Act |
| 19 | | applies to (i) 70%
of the proceeds of sales made on or after |
| 20 | | January 1, 1990, and before
July 1, 2003, (ii) 80% of the |
| 21 | | proceeds of sales made
on or after July 1, 2003 and on or |
| 22 | | before July 1, 2017, and (iii) 100% of the proceeds of sales |
| 23 | | made
thereafter.
If, at any time, however, the tax under this |
| 24 | | Act on sales of gasohol is
imposed at the
rate of 1.25%, then |
| 25 | | the tax imposed by this Act applies to 100% of the proceeds
of |
| 26 | | sales of gasohol made during that time.
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| 1 | | With respect to majority blended ethanol fuel, the tax |
| 2 | | imposed by this Act
does
not apply
to the proceeds of sales |
| 3 | | made on or after July 1, 2003 and on or before
December 31, |
| 4 | | 2023 but applies to 100% of the proceeds of sales made |
| 5 | | thereafter.
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| 6 | | With respect to biodiesel blends with no less than 1% and |
| 7 | | no more than 10%
biodiesel, the tax imposed by this Act applies |
| 8 | | to (i) 80% of the
proceeds of sales made on or after July 1, |
| 9 | | 2003 and on or before December 31, 2018
and (ii) 100% of the |
| 10 | | proceeds of sales made
thereafter.
If, at any time, however, |
| 11 | | the tax under this Act on sales of biodiesel blends
with no |
| 12 | | less than 1% and no more than 10% biodiesel
is imposed at the |
| 13 | | rate of
1.25%, then the
tax imposed by this Act applies to 100% |
| 14 | | of the proceeds of sales of biodiesel
blends with no less than |
| 15 | | 1% and no more than 10% biodiesel
made
during that time.
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| 16 | | With respect to 100% biodiesel and biodiesel blends with |
| 17 | | more than 10%
but no more than 99% biodiesel, the tax imposed |
| 18 | | by this Act does not apply to
the
proceeds of sales made on or |
| 19 | | after July 1, 2003 and on or before
December 31, 2023 but |
| 20 | | applies to 100% of the proceeds of sales made
thereafter.
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| 21 | | With respect to food for human consumption that is to be |
| 22 | | consumed off the
premises where it is sold (other than |
| 23 | | alcoholic beverages, food consisting of or infused with adult |
| 24 | | use cannabis, soft drinks, and
food that has been prepared for |
| 25 | | immediate consumption) and prescription and
nonprescription |
| 26 | | medicines, drugs, medical appliances, products classified as |
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| 1 | | Class III medical devices by the United States Food and Drug |
| 2 | | Administration that are used for cancer treatment pursuant to |
| 3 | | a prescription, as well as any accessories and components |
| 4 | | related to those devices, modifications to a motor
vehicle for |
| 5 | | the purpose of rendering it usable by a person with a |
| 6 | | disability, and
insulin, urine testing materials, syringes, |
| 7 | | and needles used by diabetics, for
human use, the tax is |
| 8 | | imposed at the rate of 1%. For the purposes of this
Section, |
| 9 | | until September 1, 2009: the term "soft drinks" means any |
| 10 | | complete, finished, ready-to-use,
non-alcoholic drink, whether |
| 11 | | carbonated or not, including but not limited to
soda water, |
| 12 | | cola, fruit juice, vegetable juice, carbonated water, and all |
| 13 | | other
preparations commonly known as soft drinks of whatever |
| 14 | | kind or description that
are contained in any closed or sealed |
| 15 | | bottle, can, carton, or container,
regardless of size; but |
| 16 | | "soft drinks" does not include coffee, tea, non-carbonated
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| 17 | | water, infant formula, milk or milk products as defined in the |
| 18 | | Grade A
Pasteurized Milk and Milk Products Act, or drinks |
| 19 | | containing 50% or more
natural fruit or vegetable juice.
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| 20 | | Notwithstanding any other provisions of this
Act, |
| 21 | | beginning September 1, 2009, "soft drinks" means non-alcoholic |
| 22 | | beverages that contain natural or artificial sweeteners. "Soft |
| 23 | | drinks" do not include beverages that contain milk or milk |
| 24 | | products, soy, rice or similar milk substitutes, or greater |
| 25 | | than 50% of vegetable or fruit juice by volume. |
| 26 | | Until August 1, 2009, and notwithstanding any other |
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| 1 | | provisions of this
Act, "food for human consumption that is to |
| 2 | | be consumed off the premises where
it is sold" includes all |
| 3 | | food sold through a vending machine, except soft
drinks and |
| 4 | | food products that are dispensed hot from a vending machine,
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| 5 | | regardless of the location of the vending machine. Beginning |
| 6 | | August 1, 2009, and notwithstanding any other provisions of |
| 7 | | this Act, "food for human consumption that is to be consumed |
| 8 | | off the premises where it is sold" includes all food sold |
| 9 | | through a vending machine, except soft drinks, candy, and food |
| 10 | | products that are dispensed hot from a vending machine, |
| 11 | | regardless of the location of the vending machine.
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| 12 | | Notwithstanding any other provisions of this
Act, |
| 13 | | beginning September 1, 2009, "food for human consumption that |
| 14 | | is to be consumed off the premises where
it is sold" does not |
| 15 | | include candy. For purposes of this Section, "candy" means a |
| 16 | | preparation of sugar, honey, or other natural or artificial |
| 17 | | sweeteners in combination with chocolate, fruits, nuts or |
| 18 | | other ingredients or flavorings in the form of bars, drops, or |
| 19 | | pieces. "Candy" does not include any preparation that contains |
| 20 | | flour or requires refrigeration. |
| 21 | | Notwithstanding any other provisions of this
Act, |
| 22 | | beginning September 1, 2009, "nonprescription medicines and |
| 23 | | drugs" does not include grooming and hygiene products. For |
| 24 | | purposes of this Section, "grooming and hygiene products" |
| 25 | | includes, but is not limited to, soaps and cleaning solutions, |
| 26 | | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan |
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| 1 | | lotions and screens, unless those products are available by |
| 2 | | prescription only, regardless of whether the products meet the |
| 3 | | definition of "over-the-counter-drugs". For the purposes of |
| 4 | | this paragraph, "over-the-counter-drug" means a drug for human |
| 5 | | use that contains a label that identifies the product as a drug |
| 6 | | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" |
| 7 | | label includes: |
| 8 | | (A) A "Drug Facts" panel; or |
| 9 | | (B) A statement of the "active ingredient(s)" with a |
| 10 | | list of those ingredients contained in the compound, |
| 11 | | substance or preparation. |
| 12 | | Beginning on the effective date of this amendatory Act of |
| 13 | | the 98th General Assembly, "prescription and nonprescription |
| 14 | | medicines and drugs" includes medical cannabis purchased from |
| 15 | | a registered dispensing organization under the Compassionate |
| 16 | | Use of Medical Cannabis Program Act. |
| 17 | | As used in this Section, "adult use cannabis" means |
| 18 | | cannabis subject to tax under the Cannabis Cultivation |
| 19 | | Privilege Tax Law and the Cannabis Purchaser Excise Tax Law |
| 20 | | and does not include cannabis subject to tax under the |
| 21 | | Compassionate Use of Medical Cannabis Program Act. |
| 22 | | Beginning July 1, 2021, in addition to all other rates of |
| 23 | | tax imposed under this Act, a surcharge of 1% is imposed on the |
| 24 | | selling price of firearm ammunition. "Firearm ammunition" has |
| 25 | | the meaning given to that term under Section 31A-0.1 of the |
| 26 | | Criminal Code of 2012. |
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| 1 | | If the property that is purchased at retail from a |
| 2 | | retailer is acquired
outside Illinois and used outside |
| 3 | | Illinois before being brought to Illinois
for use here and is |
| 4 | | taxable under this Act, the "selling price" on which
the tax is |
| 5 | | computed shall be reduced by an amount that represents a
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| 6 | | reasonable allowance for depreciation for the period of prior |
| 7 | | out-of-state use.
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| 8 | | (Source: P.A. 100-22, eff. 7-6-17; 101-363, eff. 8-9-19; |
| 9 | | 101-593, eff. 12-4-19.)
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| 10 | | (35 ILCS 105/9) (from Ch. 120, par. 439.9)
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| 11 | | Sec. 9. Except as to motor vehicles, watercraft, aircraft, |
| 12 | | and
trailers that are required to be registered with an agency |
| 13 | | of this State,
each retailer
required or authorized to collect |
| 14 | | the tax imposed by this Act shall pay
to the Department the |
| 15 | | amount of such tax (except as otherwise provided)
at the time |
| 16 | | when he is required to file his return for the period during
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| 17 | | which such tax was collected, less a discount of 2.1% prior to
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| 18 | | January 1, 1990, and 1.75% on and after January 1, 1990, or $5 |
| 19 | | per calendar
year, whichever is greater, which is allowed to |
| 20 | | reimburse the retailer
for expenses incurred in collecting the |
| 21 | | tax, keeping records, preparing
and filing returns, remitting |
| 22 | | the tax and supplying data to the
Department on request. The |
| 23 | | discount under this Section is not allowed for the 1.25% |
| 24 | | portion of taxes paid on aviation fuel that is subject to the |
| 25 | | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. |
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| 1 | | 47133. In the case of retailers who report and pay the
tax on a |
| 2 | | transaction by transaction basis, as provided in this Section,
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| 3 | | such discount shall be taken with each such tax remittance |
| 4 | | instead of
when such retailer files his periodic return. The |
| 5 | | discount allowed under this Section is allowed only for |
| 6 | | returns that are filed in the manner required by this Act. The |
| 7 | | Department may disallow the discount for retailers whose |
| 8 | | certificate of registration is revoked at the time the return |
| 9 | | is filed, but only if the Department's decision to revoke the |
| 10 | | certificate of registration has become final. A retailer need |
| 11 | | not remit
that part of any tax collected by him to the extent |
| 12 | | that he is required
to remit and does remit the tax imposed by |
| 13 | | the Retailers' Occupation
Tax Act, with respect to the sale of |
| 14 | | the same property. |
| 15 | | Where such tangible personal property is sold under a |
| 16 | | conditional
sales contract, or under any other form of sale |
| 17 | | wherein the payment of
the principal sum, or a part thereof, is |
| 18 | | extended beyond the close of
the period for which the return is |
| 19 | | filed, the retailer, in collecting
the tax (except as to motor |
| 20 | | vehicles, watercraft, aircraft, and
trailers that are required |
| 21 | | to be registered with an agency of this State),
may collect for |
| 22 | | each
tax return period, only the tax applicable to that part of |
| 23 | | the selling
price actually received during such tax return |
| 24 | | period. |
| 25 | | Except as provided in this Section, on or before the |
| 26 | | twentieth day of each
calendar month, such retailer shall file |
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| 1 | | a return for the preceding
calendar month. Such return shall |
| 2 | | be filed on forms prescribed by the
Department and shall |
| 3 | | furnish such information as the Department may
reasonably |
| 4 | | require. On and after January 1, 2018, except for returns for |
| 5 | | motor vehicles, watercraft, aircraft, and trailers that are |
| 6 | | required to be registered with an agency of this State, with |
| 7 | | respect to retailers whose annual gross receipts average |
| 8 | | $20,000 or more, all returns required to be filed pursuant to |
| 9 | | this Act shall be filed electronically. Retailers who |
| 10 | | demonstrate that they do not have access to the Internet or |
| 11 | | demonstrate hardship in filing electronically may petition the |
| 12 | | Department to waive the electronic filing requirement. |
| 13 | | The Department may require returns to be filed on a |
| 14 | | quarterly basis.
If so required, a return for each calendar |
| 15 | | quarter shall be filed on or
before the twentieth day of the |
| 16 | | calendar month following the end of such
calendar quarter. The |
| 17 | | taxpayer shall also file a return with the
Department for each |
| 18 | | of the first two months of each calendar quarter, on or
before |
| 19 | | the twentieth day of the following calendar month, stating: |
| 20 | | 1. The name of the seller; |
| 21 | | 2. The address of the principal place of business from |
| 22 | | which he engages
in the business of selling tangible |
| 23 | | personal property at retail in this State; |
| 24 | | 3. The total amount of taxable receipts received by |
| 25 | | him during the
preceding calendar month from sales of |
| 26 | | tangible personal property by him
during such preceding |
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| 1 | | calendar month, including receipts from charge and
time |
| 2 | | sales, but less all deductions allowed by law; |
| 3 | | 4. The amount of credit provided in Section 2d of this |
| 4 | | Act; |
| 5 | | 5. The amount of tax due; |
| 6 | | 5-5. The signature of the taxpayer; and |
| 7 | | 6. Such other reasonable information as the Department |
| 8 | | may
require. |
| 9 | | Each retailer required or authorized to collect the tax |
| 10 | | imposed by this Act on aviation fuel sold at retail in this |
| 11 | | State during the preceding calendar month shall, instead of |
| 12 | | reporting and paying tax on aviation fuel as otherwise |
| 13 | | required by this Section, report and pay such tax on a separate |
| 14 | | aviation fuel tax return. The requirements related to the |
| 15 | | return shall be as otherwise provided in this Section. |
| 16 | | Notwithstanding any other provisions of this Act to the |
| 17 | | contrary, retailers collecting tax on aviation fuel shall file |
| 18 | | all aviation fuel tax returns and shall make all aviation fuel |
| 19 | | tax payments by electronic means in the manner and form |
| 20 | | required by the Department. For purposes of this Section, |
| 21 | | "aviation fuel" means jet fuel and aviation gasoline. |
| 22 | | If a taxpayer fails to sign a return within 30 days after |
| 23 | | the proper notice
and demand for signature by the Department, |
| 24 | | the return shall be considered
valid and any amount shown to be |
| 25 | | due on the return shall be deemed assessed. |
| 26 | | Notwithstanding any other provision of this Act to the |
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| 1 | | contrary, retailers subject to tax on cannabis shall file all |
| 2 | | cannabis tax returns and shall make all cannabis tax payments |
| 3 | | by electronic means in the manner and form required by the |
| 4 | | Department. |
| 5 | | Beginning October 1, 1993, a taxpayer who has an average |
| 6 | | monthly tax
liability of $150,000 or more shall make all |
| 7 | | payments required by rules of the
Department by electronic |
| 8 | | funds transfer. Beginning October 1, 1994, a taxpayer
who has |
| 9 | | an average monthly tax liability of $100,000 or more shall |
| 10 | | make all
payments required by rules of the Department by |
| 11 | | electronic funds transfer.
Beginning October 1, 1995, a |
| 12 | | taxpayer who has an average monthly tax liability
of $50,000 |
| 13 | | or more shall make all payments required by rules of the |
| 14 | | Department
by electronic funds transfer. Beginning October 1, |
| 15 | | 2000, a taxpayer who has
an annual tax liability of $200,000 or |
| 16 | | more shall make all payments required by
rules of the |
| 17 | | Department by electronic funds transfer. The term "annual tax
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| 18 | | liability" shall be the sum of the taxpayer's liabilities |
| 19 | | under this Act, and
under all other State and local occupation |
| 20 | | and use tax laws administered by the
Department, for the |
| 21 | | immediately preceding calendar year. The term "average
monthly |
| 22 | | tax liability" means
the sum of the taxpayer's liabilities |
| 23 | | under this Act, and under all other State
and local occupation |
| 24 | | and use tax laws administered by the Department, for the
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| 25 | | immediately preceding calendar year divided by 12.
Beginning |
| 26 | | on October 1, 2002, a taxpayer who has a tax liability in the
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| 1 | | amount set forth in subsection (b) of Section 2505-210 of the |
| 2 | | Department of
Revenue Law shall make all payments required by |
| 3 | | rules of the Department by
electronic funds transfer. |
| 4 | | Before August 1 of each year beginning in 1993, the |
| 5 | | Department shall notify
all taxpayers required to make |
| 6 | | payments by electronic funds transfer. All
taxpayers required |
| 7 | | to make payments by electronic funds transfer shall make
those |
| 8 | | payments for a minimum of one year beginning on October 1. |
| 9 | | Any taxpayer not required to make payments by electronic |
| 10 | | funds transfer may
make payments by electronic funds transfer |
| 11 | | with the permission of the
Department. |
| 12 | | All taxpayers required to make payment by electronic funds |
| 13 | | transfer and any
taxpayers authorized to voluntarily make |
| 14 | | payments by electronic funds transfer
shall make those |
| 15 | | payments in the manner authorized by the Department. |
| 16 | | The Department shall adopt such rules as are necessary to |
| 17 | | effectuate a
program of electronic funds transfer and the |
| 18 | | requirements of this Section. |
| 19 | | Before October 1, 2000, if the taxpayer's average monthly |
| 20 | | tax liability
to the Department
under this Act, the Retailers' |
| 21 | | Occupation Tax Act, the Service
Occupation Tax Act, the |
| 22 | | Service Use Tax Act was $10,000 or more
during
the preceding 4 |
| 23 | | complete calendar quarters, he shall file a return with the
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| 24 | | Department each month by the 20th day of the month next |
| 25 | | following the month
during which such tax liability is |
| 26 | | incurred and shall make payments to the
Department on or |
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| 1 | | before the 7th, 15th, 22nd and last day of the month
during |
| 2 | | which such liability is incurred.
On and after October 1, |
| 3 | | 2000, if the taxpayer's average monthly tax liability
to the |
| 4 | | Department under this Act, the Retailers' Occupation Tax Act,
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| 5 | | the
Service Occupation Tax Act, and the Service Use Tax Act was |
| 6 | | $20,000 or more
during the preceding 4 complete calendar |
| 7 | | quarters, he shall file a return with
the Department each |
| 8 | | month by the 20th day of the month next following the month
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| 9 | | during which such tax liability is incurred and shall make |
| 10 | | payment to the
Department on or before the 7th, 15th, 22nd and |
| 11 | | last day of the
month during
which such liability is incurred.
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| 12 | | If the month during which such tax
liability is incurred began |
| 13 | | prior to January 1, 1985, each payment shall be
in an amount |
| 14 | | equal to 1/4 of the taxpayer's
actual liability for the month |
| 15 | | or an amount set by the Department not to
exceed 1/4 of the |
| 16 | | average monthly liability of the taxpayer to the
Department |
| 17 | | for the preceding 4 complete calendar quarters (excluding the
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| 18 | | month of highest liability and the month of lowest liability |
| 19 | | in such 4
quarter period). If the month during which such tax |
| 20 | | liability is incurred
begins on or after January 1, 1985, and |
| 21 | | prior to January 1, 1987, each
payment shall be in an amount |
| 22 | | equal to 22.5% of the taxpayer's actual liability
for the |
| 23 | | month or 27.5% of the taxpayer's liability for the same |
| 24 | | calendar
month of the preceding year. If the month during |
| 25 | | which such tax liability
is incurred begins on or after |
| 26 | | January 1, 1987, and prior to January 1,
1988, each payment |
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| 1 | | shall be in an amount equal to 22.5% of the taxpayer's
actual |
| 2 | | liability for the month or 26.25% of the taxpayer's liability |
| 3 | | for
the same calendar month of the preceding year. If the month |
| 4 | | during which such
tax liability is incurred begins on or after |
| 5 | | January 1, 1988, and prior to
January 1, 1989,
or begins on or |
| 6 | | after January 1, 1996, each payment shall be in an amount equal
|
| 7 | | to 22.5% of the taxpayer's actual liability for the month or |
| 8 | | 25% of the
taxpayer's liability for the same calendar month of |
| 9 | | the preceding year. If the
month during which such tax |
| 10 | | liability is incurred begins on or after January 1,
1989,
and |
| 11 | | prior to January 1, 1996, each payment shall be in an amount |
| 12 | | equal to 22.5%
of the taxpayer's actual liability for the |
| 13 | | month or 25% of the taxpayer's
liability for the same calendar |
| 14 | | month of the preceding year or 100% of the
taxpayer's actual |
| 15 | | liability for the quarter monthly reporting period. The
amount |
| 16 | | of such quarter monthly payments shall be credited against the |
| 17 | | final tax
liability
of the taxpayer's return for that month. |
| 18 | | Before October 1, 2000, once
applicable, the requirement
of |
| 19 | | the making of quarter monthly payments to the Department shall |
| 20 | | continue
until such taxpayer's average monthly liability to |
| 21 | | the Department during
the preceding 4 complete calendar |
| 22 | | quarters (excluding the month of highest
liability and the |
| 23 | | month of lowest liability) is less than
$9,000, or until
such |
| 24 | | taxpayer's average monthly liability to the Department as |
| 25 | | computed for
each calendar quarter of the 4 preceding complete |
| 26 | | calendar quarter period
is less than $10,000. However, if a |
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| 1 | | taxpayer can show the
Department that
a substantial change in |
| 2 | | the taxpayer's business has occurred which causes
the taxpayer |
| 3 | | to anticipate that his average monthly tax liability for the
|
| 4 | | reasonably foreseeable future will fall below the $10,000 |
| 5 | | threshold
stated above, then
such taxpayer
may petition the |
| 6 | | Department for change in such taxpayer's reporting status.
On |
| 7 | | and after October 1, 2000, once applicable, the requirement of |
| 8 | | the making
of quarter monthly payments to the Department shall |
| 9 | | continue until such
taxpayer's average monthly liability to |
| 10 | | the Department during the preceding 4
complete calendar |
| 11 | | quarters (excluding the month of highest liability and the
|
| 12 | | month of lowest liability) is less than $19,000 or until such |
| 13 | | taxpayer's
average monthly liability to the Department as |
| 14 | | computed for each calendar
quarter of the 4 preceding complete |
| 15 | | calendar quarter period is less than
$20,000. However, if a |
| 16 | | taxpayer can show the Department that a substantial
change in |
| 17 | | the taxpayer's business has occurred which causes the taxpayer |
| 18 | | to
anticipate that his average monthly tax liability for the |
| 19 | | reasonably
foreseeable future will fall below the $20,000 |
| 20 | | threshold stated above, then
such taxpayer may petition the |
| 21 | | Department for a change in such taxpayer's
reporting status.
|
| 22 | | The Department shall change such taxpayer's reporting status |
| 23 | | unless it
finds that such change is seasonal in nature and not |
| 24 | | likely to be long
term. If any such quarter monthly payment is |
| 25 | | not paid at the time or in
the amount required by this Section, |
| 26 | | then the taxpayer shall be liable for
penalties and interest |
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| 1 | | on
the difference between the minimum amount due and the |
| 2 | | amount of such
quarter monthly payment actually and timely |
| 3 | | paid, except insofar as the
taxpayer has previously made |
| 4 | | payments for that month to the Department in
excess of the |
| 5 | | minimum payments previously due as provided in this Section.
|
| 6 | | The Department shall make reasonable rules and regulations to |
| 7 | | govern the
quarter monthly payment amount and quarter monthly |
| 8 | | payment dates for
taxpayers who file on other than a calendar |
| 9 | | monthly basis. |
| 10 | | If any such payment provided for in this Section exceeds |
| 11 | | the taxpayer's
liabilities under this Act, the Retailers' |
| 12 | | Occupation Tax Act, the Service
Occupation Tax Act and the |
| 13 | | Service Use Tax Act, as shown by an original
monthly return, |
| 14 | | the Department shall issue to the taxpayer a credit
memorandum |
| 15 | | no later than 30 days after the date of payment, which
|
| 16 | | memorandum may be submitted by the taxpayer to the Department |
| 17 | | in payment of
tax liability subsequently to be remitted by the |
| 18 | | taxpayer to the Department
or be assigned by the taxpayer to a |
| 19 | | similar taxpayer under this Act, the
Retailers' Occupation Tax |
| 20 | | Act, the Service Occupation Tax Act or the
Service Use Tax Act, |
| 21 | | in accordance with reasonable rules and regulations to
be |
| 22 | | prescribed by the Department, except that if such excess |
| 23 | | payment is
shown on an original monthly return and is made |
| 24 | | after December 31, 1986, no
credit memorandum shall be issued, |
| 25 | | unless requested by the taxpayer. If no
such request is made, |
| 26 | | the taxpayer may credit such excess payment against
tax |
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| 1 | | liability subsequently to be remitted by the taxpayer to the |
| 2 | | Department
under this Act, the Retailers' Occupation Tax Act, |
| 3 | | the Service Occupation
Tax Act or the Service Use Tax Act, in |
| 4 | | accordance with reasonable rules and
regulations prescribed by |
| 5 | | the Department. If the Department subsequently
determines that |
| 6 | | all or any part of the credit taken was not actually due to
the |
| 7 | | taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall |
| 8 | | be
reduced by 2.1% or 1.75% of the difference between the |
| 9 | | credit taken and
that actually due, and the taxpayer shall be |
| 10 | | liable for penalties and
interest on such difference. |
| 11 | | If the retailer is otherwise required to file a monthly |
| 12 | | return and if the
retailer's average monthly tax liability to |
| 13 | | the Department
does not exceed $200, the Department may |
| 14 | | authorize his returns to be
filed on a quarter annual basis, |
| 15 | | with the return for January, February,
and March of a given |
| 16 | | year being due by April 20 of such year; with the
return for |
| 17 | | April, May and June of a given year being due by July 20 of
|
| 18 | | such year; with the return for July, August and September of a |
| 19 | | given
year being due by October 20 of such year, and with the |
| 20 | | return for
October, November and December of a given year |
| 21 | | being due by January 20
of the following year. |
| 22 | | If the retailer is otherwise required to file a monthly or |
| 23 | | quarterly
return and if the retailer's average monthly tax |
| 24 | | liability to the
Department does not exceed $50, the |
| 25 | | Department may authorize his returns to
be filed on an annual |
| 26 | | basis, with the return for a given year being due by
January 20 |
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| 1 | | of the following year. |
| 2 | | Such quarter annual and annual returns, as to form and |
| 3 | | substance,
shall be subject to the same requirements as |
| 4 | | monthly returns. |
| 5 | | Notwithstanding any other provision in this Act concerning |
| 6 | | the time
within which a retailer may file his return, in the |
| 7 | | case of any retailer
who ceases to engage in a kind of business |
| 8 | | which makes him responsible
for filing returns under this Act, |
| 9 | | such retailer shall file a final
return under this Act with the |
| 10 | | Department not more than one month after
discontinuing such |
| 11 | | business. |
| 12 | | In addition, with respect to motor vehicles, watercraft,
|
| 13 | | aircraft, and trailers that are required to be registered with |
| 14 | | an agency of
this State, except as otherwise provided in this |
| 15 | | Section, every
retailer selling this kind of tangible personal |
| 16 | | property shall file,
with the Department, upon a form to be |
| 17 | | prescribed and supplied by the
Department, a separate return |
| 18 | | for each such item of tangible personal
property which the |
| 19 | | retailer sells, except that if, in the same
transaction, (i) a |
| 20 | | retailer of aircraft, watercraft, motor vehicles or
trailers |
| 21 | | transfers more than
one aircraft, watercraft, motor
vehicle or |
| 22 | | trailer to another aircraft, watercraft, motor vehicle or
|
| 23 | | trailer retailer for the purpose of resale
or (ii) a retailer |
| 24 | | of aircraft, watercraft, motor vehicles, or trailers
transfers |
| 25 | | more than one aircraft, watercraft, motor vehicle, or trailer |
| 26 | | to a
purchaser for use as a qualifying rolling stock as |
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| 1 | | provided in Section 3-55 of
this Act, then
that seller may |
| 2 | | report the transfer of all the
aircraft, watercraft, motor
|
| 3 | | vehicles
or trailers involved in that transaction to the |
| 4 | | Department on the same
uniform
invoice-transaction reporting |
| 5 | | return form.
For purposes of this Section, "watercraft" means |
| 6 | | a Class 2, Class 3, or
Class
4 watercraft as defined in Section |
| 7 | | 3-2 of the Boat Registration and Safety Act,
a
personal |
| 8 | | watercraft, or any boat equipped with an inboard motor. |
| 9 | | In addition, with respect to motor vehicles, watercraft, |
| 10 | | aircraft, and trailers that are required to be registered with |
| 11 | | an agency of this State, every person who is engaged in the |
| 12 | | business of leasing or renting such items and who, in |
| 13 | | connection with such business, sells any such item to a |
| 14 | | retailer for the purpose of resale is, notwithstanding any |
| 15 | | other provision of this Section to the contrary, authorized to |
| 16 | | meet the return-filing requirement of this Act by reporting |
| 17 | | the transfer of all the aircraft, watercraft, motor vehicles, |
| 18 | | or trailers transferred for resale during a month to the |
| 19 | | Department on the same uniform invoice-transaction reporting |
| 20 | | return form on or before the 20th of the month following the |
| 21 | | month in which the transfer takes place. Notwithstanding any |
| 22 | | other provision of this Act to the contrary, all returns filed |
| 23 | | under this paragraph must be filed by electronic means in the |
| 24 | | manner and form as required by the Department. |
| 25 | | The transaction reporting return in the case of motor |
| 26 | | vehicles
or trailers that are required to be registered with |
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| 1 | | an agency of this
State, shall
be the same document as the |
| 2 | | Uniform Invoice referred to in Section 5-402
of the Illinois |
| 3 | | Vehicle Code and must show the name and address of the
seller; |
| 4 | | the name and address of the purchaser; the amount of the |
| 5 | | selling
price including the amount allowed by the retailer for |
| 6 | | traded-in
property, if any; the amount allowed by the retailer |
| 7 | | for the traded-in
tangible personal property, if any, to the |
| 8 | | extent to which Section 2 of
this Act allows an exemption for |
| 9 | | the value of traded-in property; the
balance payable after |
| 10 | | deducting such trade-in allowance from the total
selling |
| 11 | | price; the amount of tax due from the retailer with respect to
|
| 12 | | such transaction; the amount of tax collected from the |
| 13 | | purchaser by the
retailer on such transaction (or satisfactory |
| 14 | | evidence that such tax is
not due in that particular instance, |
| 15 | | if that is claimed to be the fact);
the place and date of the |
| 16 | | sale; a sufficient identification of the
property sold; such |
| 17 | | other information as is required in Section 5-402 of
the |
| 18 | | Illinois Vehicle Code, and such other information as the |
| 19 | | Department
may reasonably require. |
| 20 | | The transaction reporting return in the case of watercraft
|
| 21 | | and aircraft must show
the name and address of the seller; the |
| 22 | | name and address of the
purchaser; the amount of the selling |
| 23 | | price including the amount allowed
by the retailer for |
| 24 | | traded-in property, if any; the amount allowed by
the retailer |
| 25 | | for the traded-in tangible personal property, if any, to
the |
| 26 | | extent to which Section 2 of this Act allows an exemption for |
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| 1 | | the
value of traded-in property; the balance payable after |
| 2 | | deducting such
trade-in allowance from the total selling |
| 3 | | price; the amount of tax due
from the retailer with respect to |
| 4 | | such transaction; the amount of tax
collected from the |
| 5 | | purchaser by the retailer on such transaction (or
satisfactory |
| 6 | | evidence that such tax is not due in that particular
instance, |
| 7 | | if that is claimed to be the fact); the place and date of the
|
| 8 | | sale, a sufficient identification of the property sold, and |
| 9 | | such other
information as the Department may reasonably |
| 10 | | require. |
| 11 | | Such transaction reporting return shall be filed not later |
| 12 | | than 20
days after the date of delivery of the item that is |
| 13 | | being sold, but may
be filed by the retailer at any time sooner |
| 14 | | than that if he chooses to
do so. The transaction reporting |
| 15 | | return and tax remittance or proof of
exemption from the tax |
| 16 | | that is imposed by this Act may be transmitted to
the |
| 17 | | Department by way of the State agency with which, or State |
| 18 | | officer
with whom, the tangible personal property must be |
| 19 | | titled or registered
(if titling or registration is required) |
| 20 | | if the Department and such
agency or State officer determine |
| 21 | | that this procedure will expedite the
processing of |
| 22 | | applications for title or registration. |
| 23 | | With each such transaction reporting return, the retailer |
| 24 | | shall remit
the proper amount of tax due (or shall submit |
| 25 | | satisfactory evidence that
the sale is not taxable if that is |
| 26 | | the case), to the Department or its
agents, whereupon the |
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| 1 | | Department shall issue, in the purchaser's name, a
tax receipt |
| 2 | | (or a certificate of exemption if the Department is
satisfied |
| 3 | | that the particular sale is tax exempt) which such purchaser
|
| 4 | | may submit to the agency with which, or State officer with |
| 5 | | whom, he must
title or register the tangible personal property |
| 6 | | that is involved (if
titling or registration is required) in |
| 7 | | support of such purchaser's
application for an Illinois |
| 8 | | certificate or other evidence of title or
registration to such |
| 9 | | tangible personal property. |
| 10 | | No retailer's failure or refusal to remit tax under this |
| 11 | | Act
precludes a user, who has paid the proper tax to the |
| 12 | | retailer, from
obtaining his certificate of title or other |
| 13 | | evidence of title or
registration (if titling or registration |
| 14 | | is required) upon satisfying
the Department that such user has |
| 15 | | paid the proper tax (if tax is due) to
the retailer. The |
| 16 | | Department shall adopt appropriate rules to carry out
the |
| 17 | | mandate of this paragraph. |
| 18 | | If the user who would otherwise pay tax to the retailer |
| 19 | | wants the
transaction reporting return filed and the payment |
| 20 | | of tax or proof of
exemption made to the Department before the |
| 21 | | retailer is willing to take
these actions and such user has not |
| 22 | | paid the tax to the retailer, such
user may certify to the fact |
| 23 | | of such delay by the retailer, and may
(upon the Department |
| 24 | | being satisfied of the truth of such certification)
transmit |
| 25 | | the information required by the transaction reporting return
|
| 26 | | and the remittance for tax or proof of exemption directly to |
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| 1 | | the
Department and obtain his tax receipt or exemption |
| 2 | | determination, in
which event the transaction reporting return |
| 3 | | and tax remittance (if a
tax payment was required) shall be |
| 4 | | credited by the Department to the
proper retailer's account |
| 5 | | with the Department, but without the 2.1% or 1.75%
discount |
| 6 | | provided for in this Section being allowed. When the user pays
|
| 7 | | the tax directly to the Department, he shall pay the tax in the |
| 8 | | same
amount and in the same form in which it would be remitted |
| 9 | | if the tax had
been remitted to the Department by the retailer. |
| 10 | | Where a retailer collects the tax with respect to the |
| 11 | | selling price
of tangible personal property which he sells and |
| 12 | | the purchaser
thereafter returns such tangible personal |
| 13 | | property and the retailer
refunds the selling price thereof to |
| 14 | | the purchaser, such retailer shall
also refund, to the |
| 15 | | purchaser, the tax so collected from the purchaser.
When |
| 16 | | filing his return for the period in which he refunds such tax |
| 17 | | to
the purchaser, the retailer may deduct the amount of the tax |
| 18 | | so refunded
by him to the purchaser from any other use tax |
| 19 | | which such retailer may
be required to pay or remit to the |
| 20 | | Department, as shown by such return,
if the amount of the tax |
| 21 | | to be deducted was previously remitted to the
Department by |
| 22 | | such retailer. If the retailer has not previously
remitted the |
| 23 | | amount of such tax to the Department, he is entitled to no
|
| 24 | | deduction under this Act upon refunding such tax to the |
| 25 | | purchaser. |
| 26 | | Any retailer filing a return under this Section shall also |
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| 1 | | include
(for the purpose of paying tax thereon) the total tax |
| 2 | | covered by such
return upon the selling price of tangible |
| 3 | | personal property purchased by
him at retail from a retailer, |
| 4 | | but as to which the tax imposed by this
Act was not collected |
| 5 | | from the retailer filing such return, and such
retailer shall |
| 6 | | remit the amount of such tax to the Department when
filing such |
| 7 | | return. |
| 8 | | If experience indicates such action to be practicable, the |
| 9 | | Department
may prescribe and furnish a combination or joint |
| 10 | | return which will
enable retailers, who are required to file |
| 11 | | returns hereunder and also
under the Retailers' Occupation Tax |
| 12 | | Act, to furnish all the return
information required by both |
| 13 | | Acts on the one form. |
| 14 | | Where the retailer has more than one business registered |
| 15 | | with the
Department under separate registration under this |
| 16 | | Act, such retailer may
not file each return that is due as a |
| 17 | | single return covering all such
registered businesses, but |
| 18 | | shall file separate returns for each such
registered business. |
| 19 | | Beginning January 1, 1990, each month the Department shall |
| 20 | | pay into the
State and Local Sales Tax Reform Fund, a special |
| 21 | | fund in the State Treasury
which is hereby created, the net |
| 22 | | revenue realized for the preceding month
from the 1% tax |
| 23 | | imposed under this Act. |
| 24 | | Beginning January 1, 1990, each month the Department shall |
| 25 | | pay into
the County and Mass Transit District Fund 4% of the |
| 26 | | net revenue realized
for the preceding month from the 6.25% |
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| 1 | | general rate
on the selling price of tangible personal |
| 2 | | property which is purchased
outside Illinois at retail from a |
| 3 | | retailer and which is titled or
registered by an agency of this |
| 4 | | State's government. |
| 5 | | Beginning January 1, 1990, each month the Department shall |
| 6 | | pay into
the State and Local Sales Tax Reform Fund, a special |
| 7 | | fund in the State
Treasury, 20% of the net revenue realized
for |
| 8 | | the preceding month from the 6.25% general rate on the selling
|
| 9 | | price of tangible personal property, other than (i) tangible |
| 10 | | personal property
which is purchased outside Illinois at |
| 11 | | retail from a retailer and which is
titled or registered by an |
| 12 | | agency of this State's government and (ii) aviation fuel sold |
| 13 | | on or after December 1, 2019. This exception for aviation fuel |
| 14 | | only applies for so long as the revenue use requirements of 49 |
| 15 | | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. |
| 16 | | For aviation fuel sold on or after December 1, 2019, each |
| 17 | | month the Department shall pay into the State Aviation Program |
| 18 | | Fund 20% of the net revenue realized for the preceding month |
| 19 | | from the 6.25% general rate on the selling price of aviation |
| 20 | | fuel, less an amount estimated by the Department to be |
| 21 | | required for refunds of the 20% portion of the tax on aviation |
| 22 | | fuel under this Act, which amount shall be deposited into the |
| 23 | | Aviation Fuel Sales Tax Refund Fund. The Department shall only |
| 24 | | pay moneys into the State Aviation Program Fund and the |
| 25 | | Aviation Fuels Sales Tax Refund Fund under this Act for so long |
| 26 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
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| 1 | | U.S.C. 47133 are binding on the State. |
| 2 | | Beginning August 1, 2000, each
month the Department shall |
| 3 | | pay into the
State and Local Sales Tax Reform Fund 100% of the |
| 4 | | net revenue realized for the
preceding month from the 1.25% |
| 5 | | rate on the selling price of motor fuel and
gasohol. Beginning |
| 6 | | September 1, 2010, each
month the Department shall pay into |
| 7 | | the
State and Local Sales Tax Reform Fund 100% of the net |
| 8 | | revenue realized for the
preceding month from the 1.25% rate |
| 9 | | on the selling price of sales tax holiday items. |
| 10 | | Beginning January 1, 1990, each month the Department shall |
| 11 | | pay into
the Local Government Tax Fund 16% of the net revenue |
| 12 | | realized for the
preceding month from the 6.25% general rate |
| 13 | | on the selling price of
tangible personal property which is |
| 14 | | purchased outside Illinois at retail
from a retailer and which |
| 15 | | is titled or registered by an agency of this
State's |
| 16 | | government. |
| 17 | | Beginning October 1, 2009, each month the Department shall |
| 18 | | pay into the Capital Projects Fund an amount that is equal to |
| 19 | | an amount estimated by the Department to represent 80% of the |
| 20 | | net revenue realized for the preceding month from the sale of |
| 21 | | candy, grooming and hygiene products, and soft drinks that had |
| 22 | | been taxed at a rate of 1% prior to September 1, 2009 but that |
| 23 | | are now taxed at 6.25%. |
| 24 | | Beginning July 1, 2011, each
month the Department shall |
| 25 | | pay into the Clean Air Act Permit Fund 80% of the net revenue |
| 26 | | realized for the
preceding month from the 6.25% general rate |
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| 1 | | on the selling price of sorbents used in Illinois in the |
| 2 | | process of sorbent injection as used to comply with the |
| 3 | | Environmental Protection Act or the federal Clean Air Act, but |
| 4 | | the total payment into the Clean Air Act Permit Fund under this |
| 5 | | Act and the Retailers' Occupation Tax Act shall not exceed |
| 6 | | $2,000,000 in any fiscal year. |
| 7 | | Beginning July 1, 2013, each month the Department shall |
| 8 | | pay into the Underground Storage Tank Fund from the proceeds |
| 9 | | collected under this Act, the Service Use Tax Act, the Service |
| 10 | | Occupation Tax Act, and the Retailers' Occupation Tax Act an |
| 11 | | amount equal to the average monthly deficit in the Underground |
| 12 | | Storage Tank Fund during the prior year, as certified annually |
| 13 | | by the Illinois Environmental Protection Agency, but the total |
| 14 | | payment into the Underground Storage Tank Fund under this Act, |
| 15 | | the Service Use Tax Act, the Service Occupation Tax Act, and |
| 16 | | the Retailers' Occupation Tax Act shall not exceed $18,000,000 |
| 17 | | in any State fiscal year. As used in this paragraph, the |
| 18 | | "average monthly deficit" shall be equal to the difference |
| 19 | | between the average monthly claims for payment by the fund and |
| 20 | | the average monthly revenues deposited into the fund, |
| 21 | | excluding payments made pursuant to this paragraph. |
| 22 | | Beginning July 1, 2015, of the remainder of the moneys |
| 23 | | received by the Department under this Act, the Service Use Tax |
| 24 | | Act, the Service Occupation Tax Act, and the Retailers' |
| 25 | | Occupation Tax Act, each month the Department shall deposit |
| 26 | | $500,000 into the State Crime Laboratory Fund. |
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| 1 | | Beginning July 1, 2021, the Department shall pay into the |
| 2 | | Mental Health Services Fund 100% of the net revenue realized |
| 3 | | for the preceding month from the 1% surcharge on the selling |
| 4 | | price of firearm ammunition. |
| 5 | | Of the remainder of the moneys received by the Department |
| 6 | | pursuant to
this Act, (a) 1.75% thereof shall be paid
into the |
| 7 | | Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on |
| 8 | | and after July 1, 1989, 3.8% thereof shall be paid into the
|
| 9 | | Build Illinois Fund; provided, however, that if in any fiscal |
| 10 | | year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case |
| 11 | | may be, of the
moneys received by the Department and required |
| 12 | | to be paid into the Build
Illinois Fund pursuant to Section 3 |
| 13 | | of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax |
| 14 | | Act, Section 9 of the Service Use
Tax Act, and Section 9 of the |
| 15 | | Service Occupation Tax Act, such Acts being
hereinafter called |
| 16 | | the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case |
| 17 | | may be, of moneys being hereinafter called the "Tax Act |
| 18 | | Amount",
and (2) the amount transferred to the Build Illinois |
| 19 | | Fund from the State
and Local Sales Tax Reform Fund shall be |
| 20 | | less than the Annual Specified
Amount (as defined in Section 3 |
| 21 | | of the Retailers' Occupation Tax Act), an
amount equal to the |
| 22 | | difference shall be immediately paid into the Build
Illinois |
| 23 | | Fund from other moneys received by the Department pursuant to |
| 24 | | the
Tax Acts; and further provided, that if on the last |
| 25 | | business day of any
month the sum of (1) the Tax Act Amount |
| 26 | | required to be deposited into the
Build Illinois Bond Account |
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| 1 | | in the Build Illinois Fund during such month
and (2) the amount |
| 2 | | transferred during such month to the Build Illinois Fund
from |
| 3 | | the State and Local Sales Tax Reform Fund shall have been less |
| 4 | | than
1/12 of the Annual Specified Amount, an amount equal to |
| 5 | | the difference
shall be immediately paid into the Build |
| 6 | | Illinois Fund from other moneys
received by the Department |
| 7 | | pursuant to the Tax Acts; and,
further provided, that in no |
| 8 | | event shall the payments required under the
preceding proviso |
| 9 | | result in aggregate payments into the Build Illinois Fund
|
| 10 | | pursuant to this clause (b) for any fiscal year in excess of |
| 11 | | the greater
of (i) the Tax Act Amount or (ii) the Annual |
| 12 | | Specified Amount for such
fiscal year; and, further provided, |
| 13 | | that the amounts payable into the Build
Illinois Fund under |
| 14 | | this clause (b) shall be payable only until such time
as the |
| 15 | | aggregate amount on deposit under each trust
indenture |
| 16 | | securing Bonds issued and outstanding pursuant to the Build
|
| 17 | | Illinois Bond Act is sufficient, taking into account any |
| 18 | | future investment
income, to fully provide, in accordance with |
| 19 | | such indenture, for the
defeasance of or the payment of the |
| 20 | | principal of, premium, if any, and
interest on the Bonds |
| 21 | | secured by such indenture and on any Bonds expected
to be |
| 22 | | issued thereafter and all fees and costs payable with respect |
| 23 | | thereto,
all as certified by the Director of the
Bureau of the |
| 24 | | Budget (now Governor's Office of Management and Budget). If
on |
| 25 | | the last
business day of any month in which Bonds are |
| 26 | | outstanding pursuant to the
Build Illinois Bond Act, the |
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| 1 | | aggregate of the moneys deposited
in the Build Illinois Bond |
| 2 | | Account in the Build Illinois Fund in such month
shall be less |
| 3 | | than the amount required to be transferred in such month from
|
| 4 | | the Build Illinois Bond Account to the Build Illinois Bond |
| 5 | | Retirement and
Interest Fund pursuant to Section 13 of the |
| 6 | | Build Illinois Bond Act, an
amount equal to such deficiency |
| 7 | | shall be immediately paid
from other moneys received by the |
| 8 | | Department pursuant to the Tax Acts
to the Build Illinois |
| 9 | | Fund; provided, however, that any amounts paid to the
Build |
| 10 | | Illinois Fund in any fiscal year pursuant to this sentence |
| 11 | | shall be
deemed to constitute payments pursuant to clause (b) |
| 12 | | of the preceding
sentence and shall reduce the amount |
| 13 | | otherwise payable for such fiscal year
pursuant to clause (b) |
| 14 | | of the preceding sentence. The moneys received by
the |
| 15 | | Department pursuant to this Act and required to be deposited |
| 16 | | into the
Build Illinois Fund are subject to the pledge, claim |
| 17 | | and charge set forth
in Section 12 of the Build Illinois Bond |
| 18 | | Act. |
| 19 | | Subject to payment of amounts into the Build Illinois Fund |
| 20 | | as provided in
the preceding paragraph or in any amendment |
| 21 | | thereto hereafter enacted, the
following specified monthly |
| 22 | | installment of the amount requested in the
certificate of the |
| 23 | | Chairman of the Metropolitan Pier and Exposition
Authority |
| 24 | | provided under Section 8.25f of the State Finance Act, but not |
| 25 | | in
excess of the sums designated as "Total Deposit", shall be
|
| 26 | | deposited in the aggregate from collections under Section 9 of |
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| 1 | | the Use Tax
Act, Section 9 of the Service Use Tax Act, Section |
| 2 | | 9 of the Service
Occupation Tax Act, and Section 3 of the |
| 3 | | Retailers' Occupation Tax Act into
the McCormick Place |
| 4 | | Expansion Project Fund in the specified fiscal years. |
|
| 5 | | Fiscal Year | | Total Deposit | |
| 6 | | 1993 | | $0 | |
| 7 | | 1994 | | 53,000,000 | |
| 8 | | 1995 | | 58,000,000 | |
| 9 | | 1996 | | 61,000,000 | |
| 10 | | 1997 | | 64,000,000 | |
| 11 | | 1998 | | 68,000,000 | |
| 12 | | 1999 | | 71,000,000 | |
| 13 | | 2000 | | 75,000,000 | |
| 14 | | 2001 | | 80,000,000 | |
| 15 | | 2002 | | 93,000,000 | |
| 16 | | 2003 | | 99,000,000 | |
| 17 | | 2004 | | 103,000,000 | |
| 18 | | 2005 | | 108,000,000 | |
| 19 | | 2006 | | 113,000,000 | |
| 20 | | 2007 | | 119,000,000 | |
| 21 | | 2008 | | 126,000,000 | |
| 22 | | 2009 | | 132,000,000 | |
| 23 | | 2010 | | 139,000,000 | |
| 24 | | 2011 | | 146,000,000 | |
| 25 | | 2012 | | 153,000,000 | |
| 26 | | 2013 | | 161,000,000 | |
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| 1 | | 2014 | | 170,000,000 | |
| 2 | | 2015 | | 179,000,000 | |
| 3 | | 2016 | | 189,000,000 | |
| 4 | | 2017 | | 199,000,000 | |
| 5 | | 2018 | | 210,000,000 | |
| 6 | | 2019 | | 221,000,000 | |
| 7 | | 2020 | | 233,000,000 | |
| 8 | | 2021 | | 300,000,000 | |
| 9 | | 2022 | | 300,000,000 | |
| 10 | | 2023 | | 300,000,000 | |
| 11 | | 2024 | | 300,000,000 | |
| 12 | | 2025 | | 300,000,000 | |
| 13 | | 2026 | | 300,000,000 | |
| 14 | | 2027 | | 375,000,000 | |
| 15 | | 2028 | | 375,000,000 | |
| 16 | | 2029 | | 375,000,000 | |
| 17 | | 2030 | | 375,000,000 | |
| 18 | | 2031 | | 375,000,000 | |
| 19 | | 2032 | | 375,000,000 | |
| 20 | | 2033 | | 375,000,000 | |
| 21 | | 2034 | | 375,000,000 | |
| 22 | | 2035 | | 375,000,000 | |
| 23 | | 2036 | | 450,000,000 | |
| 24 | | and | | |
|
| 25 | | each fiscal year | | |
|
| 26 | | thereafter that bonds | | |
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| 1 | | are outstanding under | | |
|
| 2 | | Section 13.2 of the | | |
|
| 3 | | Metropolitan Pier and | | |
|
| 4 | | Exposition Authority Act, | | |
|
| 5 | | but not after fiscal year 2060. | | |
|
| 6 | | Beginning July 20, 1993 and in each month of each fiscal |
| 7 | | year thereafter,
one-eighth of the amount requested in the |
| 8 | | certificate of the Chairman of
the Metropolitan Pier and |
| 9 | | Exposition Authority for that fiscal year, less
the amount |
| 10 | | deposited into the McCormick Place Expansion Project Fund by |
| 11 | | the
State Treasurer in the respective month under subsection |
| 12 | | (g) of Section 13
of the Metropolitan Pier and Exposition |
| 13 | | Authority Act, plus cumulative
deficiencies in the deposits |
| 14 | | required under this Section for previous
months and years, |
| 15 | | shall be deposited into the McCormick Place Expansion
Project |
| 16 | | Fund, until the full amount requested for the fiscal year, but |
| 17 | | not
in excess of the amount specified above as "Total |
| 18 | | Deposit", has been deposited. |
| 19 | | Subject to payment of amounts into the Capital Projects |
| 20 | | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, |
| 21 | | and the McCormick Place Expansion Project Fund pursuant to the |
| 22 | | preceding paragraphs or in any amendments thereto hereafter |
| 23 | | enacted, for aviation fuel sold on or after December 1, 2019, |
| 24 | | the Department shall each month deposit into the Aviation Fuel |
| 25 | | Sales Tax Refund Fund an amount estimated by the Department to |
| 26 | | be required for refunds of the 80% portion of the tax on |
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| 1 | | aviation fuel under this Act. The Department shall only |
| 2 | | deposit moneys into the Aviation Fuel Sales Tax Refund Fund |
| 3 | | under this paragraph for so long as the revenue use |
| 4 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
| 5 | | binding on the State. |
| 6 | | Subject to payment of amounts into the Build Illinois Fund |
| 7 | | and the
McCormick Place Expansion Project Fund pursuant to the |
| 8 | | preceding paragraphs or
in any amendments thereto
hereafter |
| 9 | | enacted,
beginning July 1, 1993 and ending on September 30, |
| 10 | | 2013, the Department shall each month pay into the Illinois
|
| 11 | | Tax Increment Fund 0.27% of 80% of the net revenue realized for |
| 12 | | the preceding
month from the 6.25% general rate on the selling |
| 13 | | price of tangible personal
property. |
| 14 | | Subject to payment of amounts into the Build Illinois Fund |
| 15 | | and the
McCormick Place Expansion Project Fund pursuant to the |
| 16 | | preceding paragraphs or in any
amendments thereto hereafter |
| 17 | | enacted, beginning with the receipt of the first
report of |
| 18 | | taxes paid by an eligible business and continuing for a |
| 19 | | 25-year
period, the Department shall each month pay into the |
| 20 | | Energy Infrastructure
Fund 80% of the net revenue realized |
| 21 | | from the 6.25% general rate on the
selling price of |
| 22 | | Illinois-mined coal that was sold to an eligible business.
For |
| 23 | | purposes of this paragraph, the term "eligible business" means |
| 24 | | a new
electric generating facility certified pursuant to |
| 25 | | Section 605-332 of the
Department of Commerce and
Economic |
| 26 | | Opportunity Law of the Civil Administrative
Code of Illinois. |
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| 1 | | Subject to payment of amounts into the Build Illinois |
| 2 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
| 3 | | Tax Increment Fund, and the Energy Infrastructure Fund |
| 4 | | pursuant to the preceding paragraphs or in any amendments to |
| 5 | | this Section hereafter enacted, beginning on the first day of |
| 6 | | the first calendar month to occur on or after August 26, 2014 |
| 7 | | (the effective date of Public Act 98-1098), each month, from |
| 8 | | the collections made under Section 9 of the Use Tax Act, |
| 9 | | Section 9 of the Service Use Tax Act, Section 9 of the Service |
| 10 | | Occupation Tax Act, and Section 3 of the Retailers' Occupation |
| 11 | | Tax Act, the Department shall pay into the Tax Compliance and |
| 12 | | Administration Fund, to be used, subject to appropriation, to |
| 13 | | fund additional auditors and compliance personnel at the |
| 14 | | Department of Revenue, an amount equal to 1/12 of 5% of 80% of |
| 15 | | the cash receipts collected during the preceding fiscal year |
| 16 | | by the Audit Bureau of the Department under the Use Tax Act, |
| 17 | | the Service Use Tax Act, the Service Occupation Tax Act, the |
| 18 | | Retailers' Occupation Tax Act, and associated local occupation |
| 19 | | and use taxes administered by the Department. |
| 20 | | Subject to payments of amounts into the Build Illinois |
| 21 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
| 22 | | Tax Increment Fund, the Energy Infrastructure Fund, and the |
| 23 | | Tax Compliance and Administration Fund as provided in this |
| 24 | | Section, beginning on July 1, 2018 the Department shall pay |
| 25 | | each month into the Downstate Public Transportation Fund the |
| 26 | | moneys required to be so paid under Section 2-3 of the |
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| 1 | | Downstate Public Transportation Act. |
| 2 | | Subject to successful execution and delivery of a |
| 3 | | public-private agreement between the public agency and private |
| 4 | | entity and completion of the civic build, beginning on July 1, |
| 5 | | 2023, of the remainder of the moneys received by the |
| 6 | | Department under the Use Tax Act, the Service Use Tax Act, the |
| 7 | | Service Occupation Tax Act, and this Act, the Department shall |
| 8 | | deposit the following specified deposits in the aggregate from |
| 9 | | collections under the Use Tax Act, the Service Use Tax Act, the |
| 10 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
| 11 | | Act, as required under Section 8.25g of the State Finance Act |
| 12 | | for distribution consistent with the Public-Private |
| 13 | | Partnership for Civic and Transit Infrastructure Project Act. |
| 14 | | The moneys received by the Department pursuant to this Act and |
| 15 | | required to be deposited into the Civic and Transit |
| 16 | | Infrastructure Fund are subject to the pledge, claim, and |
| 17 | | charge set forth in Section 25-55 of the Public-Private |
| 18 | | Partnership for Civic and Transit Infrastructure Project Act. |
| 19 | | As used in this paragraph, "civic build", "private entity", |
| 20 | | "public-private agreement", and "public agency" have the |
| 21 | | meanings provided in Section 25-10 of the Public-Private |
| 22 | | Partnership for Civic and Transit Infrastructure Project Act. |
| 23 | | Fiscal Year............................Total Deposit |
| 24 | | 2024....................................$200,000,000 |
| 25 | | 2025....................................$206,000,000 |
| 26 | | 2026....................................$212,200,000 |
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| 1 | | 2027....................................$218,500,000 |
| 2 | | 2028....................................$225,100,000 |
| 3 | | 2029....................................$288,700,000 |
| 4 | | 2030....................................$298,900,000 |
| 5 | | 2031....................................$309,300,000 |
| 6 | | 2032....................................$320,100,000 |
| 7 | | 2033....................................$331,200,000 |
| 8 | | 2034....................................$341,200,000 |
| 9 | | 2035....................................$351,400,000 |
| 10 | | 2036....................................$361,900,000 |
| 11 | | 2037....................................$372,800,000 |
| 12 | | 2038....................................$384,000,000 |
| 13 | | 2039....................................$395,500,000 |
| 14 | | 2040....................................$407,400,000 |
| 15 | | 2041....................................$419,600,000 |
| 16 | | 2042....................................$432,200,000 |
| 17 | | 2043....................................$445,100,000 |
| 18 | | Beginning July 1, 2021 and until July 1, 2022, subject to |
| 19 | | the payment of amounts into the State and Local Sales Tax |
| 20 | | Reform Fund, the Build Illinois Fund, the McCormick Place |
| 21 | | Expansion Project Fund, the Illinois Tax Increment Fund, the |
| 22 | | Energy Infrastructure Fund, and the Tax Compliance and |
| 23 | | Administration Fund as provided in this Section, the |
| 24 | | Department shall pay each month into the Road Fund the amount |
| 25 | | estimated to represent 16% of the net revenue realized from |
| 26 | | the taxes imposed on motor fuel and gasohol. Beginning July 1, |
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| 1 | | 2022 and until July 1, 2023, subject to the payment of amounts |
| 2 | | into the State and Local Sales Tax Reform Fund, the Build |
| 3 | | Illinois Fund, the McCormick Place Expansion Project Fund, the |
| 4 | | Illinois Tax Increment Fund, the Energy Infrastructure Fund, |
| 5 | | and the Tax Compliance and Administration Fund as provided in |
| 6 | | this Section, the Department shall pay each month into the |
| 7 | | Road Fund the amount estimated to represent 32% of the net |
| 8 | | revenue realized from the taxes imposed on motor fuel and |
| 9 | | gasohol. Beginning July 1, 2023 and until July 1, 2024, |
| 10 | | subject to the payment of amounts into the State and Local |
| 11 | | Sales Tax Reform Fund, the Build Illinois Fund, the McCormick |
| 12 | | Place Expansion Project Fund, the Illinois Tax Increment Fund, |
| 13 | | the Energy Infrastructure Fund, and the Tax Compliance and |
| 14 | | Administration Fund as provided in this Section, the |
| 15 | | Department shall pay each month into the Road Fund the amount |
| 16 | | estimated to represent 48% of the net revenue realized from |
| 17 | | the taxes imposed on motor fuel and gasohol. Beginning July 1, |
| 18 | | 2024 and until July 1, 2025, subject to the payment of amounts |
| 19 | | into the State and Local Sales Tax Reform Fund, the Build |
| 20 | | Illinois Fund, the McCormick Place Expansion Project Fund, the |
| 21 | | Illinois Tax Increment Fund, the Energy Infrastructure Fund, |
| 22 | | and the Tax Compliance and Administration Fund as provided in |
| 23 | | this Section, the Department shall pay each month into the |
| 24 | | Road Fund the amount estimated to represent 64% of the net |
| 25 | | revenue realized from the taxes imposed on motor fuel and |
| 26 | | gasohol. Beginning on July 1, 2025, subject to the payment of |
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| 1 | | amounts into the State and Local Sales Tax Reform Fund, the |
| 2 | | Build Illinois Fund, the McCormick Place Expansion Project |
| 3 | | Fund, the Illinois Tax Increment Fund, the Energy |
| 4 | | Infrastructure Fund, and the Tax Compliance and Administration |
| 5 | | Fund as provided in this Section, the Department shall pay |
| 6 | | each month into the Road Fund the amount estimated to |
| 7 | | represent 80% of the net revenue realized from the taxes |
| 8 | | imposed on motor fuel and gasohol. As used in this paragraph |
| 9 | | "motor fuel" has the meaning given to that term in Section 1.1 |
| 10 | | of the Motor Fuel Tax Act, and "gasohol" has the meaning given |
| 11 | | to that term in Section 3-40 of this Act. |
| 12 | | Of the remainder of the moneys received by the Department |
| 13 | | pursuant
to this Act, 75% thereof shall be paid into the State |
| 14 | | Treasury and 25%
shall be reserved in a special account and |
| 15 | | used only for the transfer to
the Common School Fund as part of |
| 16 | | the monthly transfer from the General
Revenue Fund in |
| 17 | | accordance with Section 8a of the State
Finance Act. |
| 18 | | As soon as possible after the first day of each month, upon |
| 19 | | certification
of the Department of Revenue, the Comptroller |
| 20 | | shall order transferred and
the Treasurer shall transfer from |
| 21 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount |
| 22 | | equal to 1.7% of 80% of the net revenue realized
under this Act |
| 23 | | for the second preceding month.
Beginning April 1, 2000, this |
| 24 | | transfer is no longer required
and shall not be made. |
| 25 | | Net revenue realized for a month shall be the revenue |
| 26 | | collected
by the State pursuant to this Act, less the amount |
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| 1 | | paid out during that
month as refunds to taxpayers for |
| 2 | | overpayment of liability. |
| 3 | | For greater simplicity of administration, manufacturers, |
| 4 | | importers
and wholesalers whose products are sold at retail in |
| 5 | | Illinois by
numerous retailers, and who wish to do so, may |
| 6 | | assume the responsibility
for accounting and paying to the |
| 7 | | Department all tax accruing under this
Act with respect to |
| 8 | | such sales, if the retailers who are affected do not
make |
| 9 | | written objection to the Department to this arrangement. |
| 10 | | (Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; |
| 11 | | 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article |
| 12 | | 15, Section 15-10, eff. 6-5-19; 101-10, Article 25, Section |
| 13 | | 25-105, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff. |
| 14 | | 6-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.)
|
| 15 | | Section 15. The Service Use Tax Act is amended by changing |
| 16 | | Sections 3-10 and 9 as follows:
|
| 17 | | (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
|
| 18 | | Sec. 3-10. Rate of tax. Unless otherwise provided in this |
| 19 | | Section,
the tax imposed by this Act is at the rate of 6.25% of |
| 20 | | the selling
price of tangible personal property transferred as |
| 21 | | an incident to the sale
of service, but, for the purpose of |
| 22 | | computing this tax, in no event shall
the selling price be less |
| 23 | | than the cost price of the property to the
serviceman.
|
| 24 | | Beginning on July 1, 2000 and through December 31, 2000, |
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| 1 | | with respect to
motor fuel, as defined in Section 1.1 of the |
| 2 | | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of |
| 3 | | the Use Tax Act, the tax is
imposed at
the rate of 1.25%.
|
| 4 | | With respect to gasohol, as defined in the Use Tax Act, the |
| 5 | | tax imposed
by this Act applies to (i) 70% of the selling price |
| 6 | | of property transferred
as an incident to the sale of service |
| 7 | | on or after January 1, 1990,
and before July 1, 2003, (ii) 80% |
| 8 | | of the selling price of
property transferred as an incident to |
| 9 | | the sale of service on or after July
1, 2003 and on or before |
| 10 | | July 1, 2017, and (iii)
100% of the selling price thereafter.
|
| 11 | | If, at any time, however, the tax under this Act on sales of |
| 12 | | gasohol, as
defined in
the Use Tax Act, is imposed at the rate |
| 13 | | of 1.25%, then the
tax imposed by this Act applies to 100% of |
| 14 | | the proceeds of sales of gasohol
made during that time.
|
| 15 | | With respect to majority blended ethanol fuel, as defined |
| 16 | | in the Use Tax Act,
the
tax
imposed by this Act does not apply |
| 17 | | to the selling price of property transferred
as an incident to |
| 18 | | the sale of service on or after July 1, 2003 and on or before
|
| 19 | | December 31, 2023 but applies to 100% of the selling price |
| 20 | | thereafter.
|
| 21 | | With respect to biodiesel blends, as defined in the Use |
| 22 | | Tax Act, with no less
than 1% and no
more than 10% biodiesel, |
| 23 | | the tax imposed by this Act
applies to (i) 80% of the selling |
| 24 | | price of property transferred as an incident
to the sale of |
| 25 | | service on or after July 1, 2003 and on or before December 31, |
| 26 | | 2018
and (ii) 100% of the proceeds of the selling price
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| 1 | | thereafter.
If, at any time, however, the tax under this Act on |
| 2 | | sales of biodiesel blends,
as
defined in the Use Tax Act, with |
| 3 | | no less than 1% and no more than 10% biodiesel
is imposed at |
| 4 | | the rate of 1.25%, then the
tax imposed by this Act applies to |
| 5 | | 100% of the proceeds of sales of biodiesel
blends with no less |
| 6 | | than 1% and no more than 10% biodiesel
made
during that time.
|
| 7 | | With respect to 100% biodiesel, as defined in the Use Tax |
| 8 | | Act, and biodiesel
blends, as defined in the Use Tax Act, with
|
| 9 | | more than 10% but no more than 99% biodiesel, the tax imposed |
| 10 | | by this Act
does not apply to the proceeds of the selling price |
| 11 | | of property transferred
as an incident to the sale of service |
| 12 | | on or after July 1, 2003 and on or before
December 31, 2023 but |
| 13 | | applies to 100% of the selling price thereafter.
|
| 14 | | At the election of any registered serviceman made for each |
| 15 | | fiscal year,
sales of service in which the aggregate annual |
| 16 | | cost price of tangible
personal property transferred as an |
| 17 | | incident to the sales of service is
less than 35%, or 75% in |
| 18 | | the case of servicemen transferring prescription
drugs or |
| 19 | | servicemen engaged in graphic arts production, of the |
| 20 | | aggregate
annual total gross receipts from all sales of |
| 21 | | service, the tax imposed by
this Act shall be based on the |
| 22 | | serviceman's cost price of the tangible
personal property |
| 23 | | transferred as an incident to the sale of those services.
|
| 24 | | The tax shall be imposed at the rate of 1% on food prepared |
| 25 | | for
immediate consumption and transferred incident to a sale |
| 26 | | of service subject
to this Act or the Service Occupation Tax |
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| 1 | | Act by an entity licensed under
the Hospital Licensing Act, |
| 2 | | the Nursing Home Care Act, the ID/DD Community Care Act, the |
| 3 | | MC/DD Act, the Specialized Mental Health Rehabilitation Act of |
| 4 | | 2013, or the
Child Care
Act of 1969. The tax shall
also be |
| 5 | | imposed at the rate of 1% on food for human consumption that is |
| 6 | | to be
consumed off the premises where it is sold (other than |
| 7 | | alcoholic beverages, food consisting of or infused with adult |
| 8 | | use cannabis,
soft drinks, and food that has been prepared for |
| 9 | | immediate consumption and is
not otherwise included in this |
| 10 | | paragraph) and prescription and nonprescription
medicines, |
| 11 | | drugs, medical appliances, products classified as Class III |
| 12 | | medical devices by the United States Food and Drug |
| 13 | | Administration that are used for cancer treatment pursuant to |
| 14 | | a prescription, as well as any accessories and components |
| 15 | | related to those devices, modifications to a motor vehicle for |
| 16 | | the
purpose of rendering it usable by a person with a |
| 17 | | disability, and insulin, urine testing
materials,
syringes, |
| 18 | | and needles used by diabetics, for
human use. For the purposes |
| 19 | | of this Section, until September 1, 2009: the term "soft |
| 20 | | drinks" means any
complete, finished, ready-to-use, |
| 21 | | non-alcoholic drink, whether carbonated or
not, including but |
| 22 | | not limited to soda water, cola, fruit juice, vegetable
juice, |
| 23 | | carbonated water, and all other preparations commonly known as |
| 24 | | soft
drinks of whatever kind or description that are contained |
| 25 | | in any closed or
sealed bottle, can, carton, or container, |
| 26 | | regardless of size; but "soft drinks"
does not include coffee, |
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| 1 | | tea, non-carbonated water, infant formula, milk or
milk |
| 2 | | products as defined in the Grade A Pasteurized Milk and Milk |
| 3 | | Products Act,
or drinks containing 50% or more natural fruit |
| 4 | | or vegetable juice.
|
| 5 | | Notwithstanding any other provisions of this
Act, |
| 6 | | beginning September 1, 2009, "soft drinks" means non-alcoholic |
| 7 | | beverages that contain natural or artificial sweeteners. "Soft |
| 8 | | drinks" do not include beverages that contain milk or milk |
| 9 | | products, soy, rice or similar milk substitutes, or greater |
| 10 | | than 50% of vegetable or fruit juice by volume. |
| 11 | | Until August 1, 2009, and notwithstanding any other |
| 12 | | provisions of this Act, "food for human
consumption that is to |
| 13 | | be consumed off the premises where it is sold" includes
all |
| 14 | | food sold through a vending machine, except soft drinks and |
| 15 | | food products
that are dispensed hot from a vending machine, |
| 16 | | regardless of the location of
the vending machine. Beginning |
| 17 | | August 1, 2009, and notwithstanding any other provisions of |
| 18 | | this Act, "food for human consumption that is to be consumed |
| 19 | | off the premises where it is sold" includes all food sold |
| 20 | | through a vending machine, except soft drinks, candy, and food |
| 21 | | products that are dispensed hot from a vending machine, |
| 22 | | regardless of the location of the vending machine.
|
| 23 | | Notwithstanding any other provisions of this
Act, |
| 24 | | beginning September 1, 2009, "food for human consumption that |
| 25 | | is to be consumed off the premises where
it is sold" does not |
| 26 | | include candy. For purposes of this Section, "candy" means a |
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| 1 | | preparation of sugar, honey, or other natural or artificial |
| 2 | | sweeteners in combination with chocolate, fruits, nuts or |
| 3 | | other ingredients or flavorings in the form of bars, drops, or |
| 4 | | pieces. "Candy" does not include any preparation that contains |
| 5 | | flour or requires refrigeration. |
| 6 | | Notwithstanding any other provisions of this
Act, |
| 7 | | beginning September 1, 2009, "nonprescription medicines and |
| 8 | | drugs" does not include grooming and hygiene products. For |
| 9 | | purposes of this Section, "grooming and hygiene products" |
| 10 | | includes, but is not limited to, soaps and cleaning solutions, |
| 11 | | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan |
| 12 | | lotions and screens, unless those products are available by |
| 13 | | prescription only, regardless of whether the products meet the |
| 14 | | definition of "over-the-counter-drugs". For the purposes of |
| 15 | | this paragraph, "over-the-counter-drug" means a drug for human |
| 16 | | use that contains a label that identifies the product as a drug |
| 17 | | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" |
| 18 | | label includes: |
| 19 | | (A) A "Drug Facts" panel; or |
| 20 | | (B) A statement of the "active ingredient(s)" with a |
| 21 | | list of those ingredients contained in the compound, |
| 22 | | substance or preparation. |
| 23 | | Beginning on January 1, 2014 (the effective date of Public |
| 24 | | Act 98-122), "prescription and nonprescription medicines and |
| 25 | | drugs" includes medical cannabis purchased from a registered |
| 26 | | dispensing organization under the Compassionate Use of Medical |
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| 1 | | Cannabis Program Act. |
| 2 | | As used in this Section, "adult use cannabis" means |
| 3 | | cannabis subject to tax under the Cannabis Cultivation |
| 4 | | Privilege Tax Law and the Cannabis Purchaser Excise Tax Law |
| 5 | | and does not include cannabis subject to tax under the |
| 6 | | Compassionate Use of Medical Cannabis Program Act. |
| 7 | | Beginning July 1, 2021, in addition to all other rates of |
| 8 | | tax imposed under this Act, a surcharge of 1% is imposed on the |
| 9 | | selling price of firearm ammunition. "Firearm ammunition" has |
| 10 | | the meaning given to that term under Section 31A-0.1 of the |
| 11 | | Criminal Code of 2012. |
| 12 | | If the property that is acquired from a serviceman is |
| 13 | | acquired outside
Illinois and used outside Illinois before |
| 14 | | being brought to Illinois for use
here and is taxable under |
| 15 | | this Act, the "selling price" on which the tax
is computed |
| 16 | | shall be reduced by an amount that represents a reasonable
|
| 17 | | allowance for depreciation for the period of prior |
| 18 | | out-of-state use.
|
| 19 | | (Source: P.A. 100-22, eff. 7-6-17; 101-363, eff. 8-9-19; |
| 20 | | 101-593, eff. 12-4-19.)
|
| 21 | | (35 ILCS 110/9) (from Ch. 120, par. 439.39)
|
| 22 | | Sec. 9. Each serviceman required or authorized to collect |
| 23 | | the tax
herein imposed shall pay to the Department the amount |
| 24 | | of such tax
(except as otherwise provided) at the time when he |
| 25 | | is required to file
his return for the period during which such |
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| 1 | | tax was collected, less a
discount of 2.1% prior to January 1, |
| 2 | | 1990 and 1.75% on and after January 1,
1990, or $5 per calendar |
| 3 | | year, whichever is greater, which is allowed to
reimburse the |
| 4 | | serviceman for expenses incurred in collecting the tax,
|
| 5 | | keeping records, preparing and filing returns, remitting the |
| 6 | | tax and
supplying data to the Department on request. The |
| 7 | | discount under this Section is not allowed for the 1.25% |
| 8 | | portion of taxes paid on aviation fuel that is subject to the |
| 9 | | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. |
| 10 | | 47133. The discount allowed under this Section is allowed only |
| 11 | | for returns that are filed in the manner required by this Act. |
| 12 | | The Department may disallow the discount for servicemen whose |
| 13 | | certificate of registration is revoked at the time the return |
| 14 | | is filed, but only if the Department's decision to revoke the |
| 15 | | certificate of registration has become final. A serviceman |
| 16 | | need not remit
that part of any tax collected by him to the |
| 17 | | extent that he is required to
pay and does pay the tax imposed |
| 18 | | by the Service Occupation Tax Act with
respect to his sale of |
| 19 | | service involving the incidental transfer by him of
the same |
| 20 | | property. |
| 21 | | Except as provided hereinafter in this Section, on or |
| 22 | | before the twentieth
day of each calendar month, such |
| 23 | | serviceman shall file a return for the
preceding calendar |
| 24 | | month in accordance with reasonable Rules and
Regulations to |
| 25 | | be promulgated by the Department. Such return shall be
filed |
| 26 | | on a form prescribed by the Department and shall contain such
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| 1 | | information as the Department may reasonably require. On and |
| 2 | | after January 1, 2018, with respect to servicemen whose annual |
| 3 | | gross receipts average $20,000 or more, all returns required |
| 4 | | to be filed pursuant to this Act shall be filed |
| 5 | | electronically. Servicemen who demonstrate that they do not |
| 6 | | have access to the Internet or demonstrate hardship in filing |
| 7 | | electronically may petition the Department to waive the |
| 8 | | electronic filing requirement. |
| 9 | | The Department may require returns to be filed on a |
| 10 | | quarterly basis.
If so required, a return for each calendar |
| 11 | | quarter shall be filed on or
before the twentieth day of the |
| 12 | | calendar month following the end of such
calendar quarter. The |
| 13 | | taxpayer shall also file a return with the
Department for each |
| 14 | | of the first two months of each calendar quarter, on or
before |
| 15 | | the twentieth day of the following calendar month, stating: |
| 16 | | 1. The name of the seller; |
| 17 | | 2. The address of the principal place of business from |
| 18 | | which he engages
in business as a serviceman in this |
| 19 | | State; |
| 20 | | 3. The total amount of taxable receipts received by |
| 21 | | him during the
preceding calendar month, including |
| 22 | | receipts from charge and time sales,
but less all |
| 23 | | deductions allowed by law; |
| 24 | | 4. The amount of credit provided in Section 2d of this |
| 25 | | Act; |
| 26 | | 5. The amount of tax due; |
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| 1 | | 5-5. The signature of the taxpayer; and |
| 2 | | 6. Such other reasonable information as the Department |
| 3 | | may
require. |
| 4 | | Each serviceman required or authorized to collect the tax |
| 5 | | imposed by this Act on aviation fuel transferred as an |
| 6 | | incident of a sale of service in this State during the |
| 7 | | preceding calendar month shall, instead of reporting and |
| 8 | | paying tax on aviation fuel as otherwise required by this |
| 9 | | Section, report and pay such tax on a separate aviation fuel |
| 10 | | tax return. The requirements related to the return shall be as |
| 11 | | otherwise provided in this Section. Notwithstanding any other |
| 12 | | provisions of this Act to the contrary, servicemen collecting |
| 13 | | tax on aviation fuel shall file all aviation fuel tax returns |
| 14 | | and shall make all aviation fuel tax payments by electronic |
| 15 | | means in the manner and form required by the Department. For |
| 16 | | purposes of this Section, "aviation fuel" means jet fuel and |
| 17 | | aviation gasoline. |
| 18 | | If a taxpayer fails to sign a return within 30 days after |
| 19 | | the proper notice
and demand for signature by the Department, |
| 20 | | the return shall be considered
valid and any amount shown to be |
| 21 | | due on the return shall be deemed assessed. |
| 22 | | Notwithstanding any other provision of this Act to the |
| 23 | | contrary, servicemen subject to tax on cannabis shall file all |
| 24 | | cannabis tax returns and shall make all cannabis tax payments |
| 25 | | by electronic means in the manner and form required by the |
| 26 | | Department. |
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| 1 | | Beginning October 1, 1993, a taxpayer who has an average |
| 2 | | monthly tax
liability of $150,000 or more shall make all |
| 3 | | payments required by rules of
the Department by electronic |
| 4 | | funds transfer. Beginning October 1, 1994, a
taxpayer who has |
| 5 | | an average monthly tax liability of $100,000 or more shall
|
| 6 | | make all payments required by rules of the Department by |
| 7 | | electronic funds
transfer. Beginning October 1, 1995, a |
| 8 | | taxpayer who has an average monthly
tax liability of $50,000 |
| 9 | | or more shall make all payments required by rules
of the |
| 10 | | Department by electronic funds transfer.
Beginning October 1, |
| 11 | | 2000, a taxpayer who has an annual tax liability of
$200,000 or |
| 12 | | more shall make all payments required by rules of the |
| 13 | | Department by
electronic funds transfer. The term "annual tax |
| 14 | | liability" shall be the sum of
the taxpayer's liabilities |
| 15 | | under this Act, and under all other State and local
occupation |
| 16 | | and use tax laws administered by the Department, for the |
| 17 | | immediately
preceding calendar year.
The term "average monthly |
| 18 | | tax
liability" means the sum of the taxpayer's liabilities |
| 19 | | under this Act, and
under all other State and local occupation |
| 20 | | and use tax laws administered by the
Department, for the |
| 21 | | immediately preceding calendar year divided by 12.
Beginning |
| 22 | | on October 1, 2002, a taxpayer who has a tax liability in the
|
| 23 | | amount set forth in subsection (b) of Section 2505-210 of the |
| 24 | | Department of
Revenue Law shall make all payments required by |
| 25 | | rules of the Department by
electronic funds transfer. |
| 26 | | Before August 1 of each year beginning in 1993, the |
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| 1 | | Department shall
notify all taxpayers required to make |
| 2 | | payments by electronic funds transfer.
All taxpayers required |
| 3 | | to make payments by electronic funds transfer shall
make those |
| 4 | | payments for a minimum of one year beginning on October 1. |
| 5 | | Any taxpayer not required to make payments by electronic |
| 6 | | funds transfer
may make payments by electronic funds transfer |
| 7 | | with the permission of the
Department. |
| 8 | | All taxpayers required to make payment by electronic funds |
| 9 | | transfer and
any taxpayers authorized to voluntarily make |
| 10 | | payments by electronic funds
transfer shall make those |
| 11 | | payments in the manner authorized by the Department. |
| 12 | | The Department shall adopt such rules as are necessary to |
| 13 | | effectuate a
program of electronic funds transfer and the |
| 14 | | requirements of this Section. |
| 15 | | If the serviceman is otherwise required to file a monthly |
| 16 | | return and
if the serviceman's average monthly tax liability |
| 17 | | to the Department
does not exceed $200, the Department may |
| 18 | | authorize his returns to be
filed on a quarter annual basis, |
| 19 | | with the return for January, February
and March of a given year |
| 20 | | being due by April 20 of such year; with the
return for April, |
| 21 | | May and June of a given year being due by July 20 of
such year; |
| 22 | | with the return for July, August and September of a given
year |
| 23 | | being due by October 20 of such year, and with the return for
|
| 24 | | October, November and December of a given year being due by |
| 25 | | January 20
of the following year. |
| 26 | | If the serviceman is otherwise required to file a monthly |
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| 1 | | or quarterly
return and if the serviceman's average monthly |
| 2 | | tax liability to the Department
does not exceed $50, the |
| 3 | | Department may authorize his returns to be
filed on an annual |
| 4 | | basis, with the return for a given year being due by
January 20 |
| 5 | | of the following year. |
| 6 | | Such quarter annual and annual returns, as to form and |
| 7 | | substance,
shall be subject to the same requirements as |
| 8 | | monthly returns. |
| 9 | | Notwithstanding any other provision in this Act concerning |
| 10 | | the time
within which a serviceman may file his return, in the |
| 11 | | case of any
serviceman who ceases to engage in a kind of |
| 12 | | business which makes him
responsible for filing returns under |
| 13 | | this Act, such serviceman shall
file a final return under this |
| 14 | | Act with the Department not more than 1
month after |
| 15 | | discontinuing such business. |
| 16 | | Where a serviceman collects the tax with respect to the |
| 17 | | selling price of
property which he sells and the purchaser |
| 18 | | thereafter returns such
property and the serviceman refunds |
| 19 | | the selling price thereof to the
purchaser, such serviceman |
| 20 | | shall also refund, to the purchaser, the tax
so collected from |
| 21 | | the purchaser. When filing his return for the period
in which |
| 22 | | he refunds such tax to the purchaser, the serviceman may |
| 23 | | deduct
the amount of the tax so refunded by him to the |
| 24 | | purchaser from any other
Service Use Tax, Service Occupation |
| 25 | | Tax, retailers' occupation tax or
use tax which such |
| 26 | | serviceman may be required to pay or remit to the
Department, |
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| 1 | | as shown by such return, provided that the amount of the tax
to |
| 2 | | be deducted shall previously have been remitted to the |
| 3 | | Department by
such serviceman. If the serviceman shall not |
| 4 | | previously have remitted
the amount of such tax to the |
| 5 | | Department, he shall be entitled to no
deduction hereunder |
| 6 | | upon refunding such tax to the purchaser. |
| 7 | | Any serviceman filing a return hereunder shall also |
| 8 | | include the total
tax upon the selling price of tangible |
| 9 | | personal property purchased for use
by him as an incident to a |
| 10 | | sale of service, and such serviceman shall remit
the amount of |
| 11 | | such tax to the Department when filing such return. |
| 12 | | If experience indicates such action to be practicable, the |
| 13 | | Department
may prescribe and furnish a combination or joint |
| 14 | | return which will
enable servicemen, who are required to file |
| 15 | | returns hereunder and also
under the Service Occupation Tax |
| 16 | | Act, to furnish all the return
information required by both |
| 17 | | Acts on the one form. |
| 18 | | Where the serviceman has more than one business registered |
| 19 | | with the
Department under separate registration hereunder, |
| 20 | | such serviceman shall
not file each return that is due as a |
| 21 | | single return covering all such
registered businesses, but |
| 22 | | shall file separate returns for each such
registered business. |
| 23 | | Beginning January 1, 1990, each month the Department shall |
| 24 | | pay into
the State and Local Tax Reform Fund, a special fund in |
| 25 | | the State Treasury,
the net revenue realized for the preceding |
| 26 | | month from the 1% tax imposed under this Act. |
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| 1 | | Beginning January 1, 1990, each month the Department shall |
| 2 | | pay into
the State and Local Sales Tax Reform Fund 20% of the |
| 3 | | net revenue realized
for the preceding month from the 6.25% |
| 4 | | general rate on transfers of
tangible personal property, other |
| 5 | | than (i) tangible personal property which is
purchased outside |
| 6 | | Illinois at retail from a retailer and which is titled or
|
| 7 | | registered by an agency of this State's government and (ii) |
| 8 | | aviation fuel sold on or after December 1, 2019. This |
| 9 | | exception for aviation fuel only applies for so long as the |
| 10 | | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. |
| 11 | | 47133 are binding on the State. |
| 12 | | For aviation fuel sold on or after December 1, 2019, each |
| 13 | | month the Department shall pay into the State Aviation Program |
| 14 | | Fund 20% of the net revenue realized for the preceding month |
| 15 | | from the 6.25% general rate on the selling price of aviation |
| 16 | | fuel, less an amount estimated by the Department to be |
| 17 | | required for refunds of the 20% portion of the tax on aviation |
| 18 | | fuel under this Act, which amount shall be deposited into the |
| 19 | | Aviation Fuel Sales Tax Refund Fund. The Department shall only |
| 20 | | pay moneys into the State Aviation Program Fund and the |
| 21 | | Aviation Fuel Sales Tax Refund Fund under this Act for so long |
| 22 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
| 23 | | U.S.C. 47133 are binding on the State. |
| 24 | | Beginning August 1, 2000, each
month the Department shall |
| 25 | | pay into the
State and Local Sales Tax Reform Fund 100% of the |
| 26 | | net revenue realized for the
preceding
month from the 1.25% |
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| 1 | | rate on the selling price of motor fuel and gasohol. |
| 2 | | Beginning October 1, 2009, each month the Department shall |
| 3 | | pay into the Capital Projects Fund an amount that is equal to |
| 4 | | an amount estimated by the Department to represent 80% of the |
| 5 | | net revenue realized for the preceding month from the sale of |
| 6 | | candy, grooming and hygiene products, and soft drinks that had |
| 7 | | been taxed at a rate of 1% prior to September 1, 2009 but that |
| 8 | | are now taxed at 6.25%. |
| 9 | | Beginning July 1, 2013, each month the Department shall |
| 10 | | pay into the Underground Storage Tank Fund from the proceeds |
| 11 | | collected under this Act, the Use Tax Act, the Service |
| 12 | | Occupation Tax Act, and the Retailers' Occupation Tax Act an |
| 13 | | amount equal to the average monthly deficit in the Underground |
| 14 | | Storage Tank Fund during the prior year, as certified annually |
| 15 | | by the Illinois Environmental Protection Agency, but the total |
| 16 | | payment into the Underground Storage Tank Fund under this Act, |
| 17 | | the Use Tax Act, the Service Occupation Tax Act, and the |
| 18 | | Retailers' Occupation Tax Act shall not exceed $18,000,000 in |
| 19 | | any State fiscal year. As used in this paragraph, the "average |
| 20 | | monthly deficit" shall be equal to the difference between the |
| 21 | | average monthly claims for payment by the fund and the average |
| 22 | | monthly revenues deposited into the fund, excluding payments |
| 23 | | made pursuant to this paragraph. |
| 24 | | Beginning July 1, 2015, of the remainder of the moneys |
| 25 | | received by the Department under the Use Tax Act, this Act, the |
| 26 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
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| 1 | | Act, each month the Department shall deposit $500,000 into the |
| 2 | | State Crime Laboratory Fund. |
| 3 | | Beginning July 1, 2021, the Department shall pay into the |
| 4 | | Mental Health Services Fund 100% of the net revenue realized |
| 5 | | for the preceding month from the 1% surcharge on the selling |
| 6 | | price of firearm ammunition. |
| 7 | | Of the remainder of the moneys received by the Department |
| 8 | | pursuant
to this Act, (a) 1.75% thereof shall be paid into the |
| 9 | | Build
Illinois Fund and (b) prior to July 1, 1989, 2.2% and on |
| 10 | | and after July 1,
1989, 3.8% thereof shall be paid into the |
| 11 | | Build Illinois Fund; provided,
however, that if in any fiscal |
| 12 | | year the sum of (1) the aggregate of 2.2% or
3.8%, as the case |
| 13 | | may be, of the moneys received by the Department and
required |
| 14 | | to be paid into the Build Illinois Fund pursuant to Section 3 |
| 15 | | of
the Retailers' Occupation Tax Act, Section 9 of the Use Tax |
| 16 | | Act, Section 9
of the Service Use Tax Act, and Section 9 of the |
| 17 | | Service Occupation Tax
Act, such Acts being hereinafter called |
| 18 | | the "Tax Acts" and such aggregate
of 2.2% or 3.8%, as the case |
| 19 | | may be, of moneys being hereinafter called the
"Tax Act |
| 20 | | Amount", and (2) the amount transferred to the Build Illinois |
| 21 | | Fund
from the State and Local Sales Tax Reform Fund shall be |
| 22 | | less than the
Annual Specified Amount (as defined in Section 3 |
| 23 | | of the Retailers'
Occupation Tax Act), an amount equal to the |
| 24 | | difference shall be immediately
paid into the Build Illinois |
| 25 | | Fund from other moneys received by the
Department pursuant to |
| 26 | | the Tax Acts; and further provided, that if on the
last |
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| 1 | | business day of any month the sum of (1) the Tax Act Amount |
| 2 | | required
to be deposited into the Build Illinois Bond Account |
| 3 | | in the Build Illinois
Fund during such month and (2) the amount |
| 4 | | transferred during such month to
the Build Illinois Fund from |
| 5 | | the State and Local Sales Tax Reform Fund
shall have been less |
| 6 | | than 1/12 of the Annual Specified Amount, an amount
equal to |
| 7 | | the difference shall be immediately paid into the Build |
| 8 | | Illinois
Fund from other moneys received by the Department |
| 9 | | pursuant to the Tax Acts;
and, further provided, that in no |
| 10 | | event shall the payments required under
the preceding proviso |
| 11 | | result in aggregate payments into the Build Illinois
Fund |
| 12 | | pursuant to this clause (b) for any fiscal year in excess of |
| 13 | | the
greater of (i) the Tax Act Amount or (ii) the Annual |
| 14 | | Specified Amount for
such fiscal year; and, further provided, |
| 15 | | that the amounts payable into the
Build Illinois Fund under |
| 16 | | this clause (b) shall be payable only until such
time as the |
| 17 | | aggregate amount on deposit under each trust indenture |
| 18 | | securing
Bonds issued and outstanding pursuant to the Build |
| 19 | | Illinois Bond Act is
sufficient, taking into account any |
| 20 | | future investment income, to fully
provide, in accordance with |
| 21 | | such indenture, for the defeasance of or the
payment of the |
| 22 | | principal of, premium, if any, and interest on the Bonds
|
| 23 | | secured by such indenture and on any Bonds expected to be |
| 24 | | issued thereafter
and all fees and costs payable with respect |
| 25 | | thereto, all as certified by
the Director of the
Bureau of the |
| 26 | | Budget (now Governor's Office of Management and Budget). If
on |
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| 1 | | the last business day of
any month in which Bonds are |
| 2 | | outstanding pursuant to the Build Illinois
Bond Act, the |
| 3 | | aggregate of the moneys deposited in the Build Illinois Bond
|
| 4 | | Account in the Build Illinois Fund in such month shall be less |
| 5 | | than the
amount required to be transferred in such month from |
| 6 | | the Build Illinois
Bond Account to the Build Illinois Bond |
| 7 | | Retirement and Interest Fund
pursuant to Section 13 of the |
| 8 | | Build Illinois Bond Act, an amount equal to
such deficiency |
| 9 | | shall be immediately paid from other moneys received by the
|
| 10 | | Department pursuant to the Tax Acts to the Build Illinois |
| 11 | | Fund; provided,
however, that any amounts paid to the Build |
| 12 | | Illinois Fund in any fiscal
year pursuant to this sentence |
| 13 | | shall be deemed to constitute payments
pursuant to clause (b) |
| 14 | | of the preceding sentence and shall reduce the
amount |
| 15 | | otherwise payable for such fiscal year pursuant to clause (b) |
| 16 | | of the
preceding sentence. The moneys received by the |
| 17 | | Department pursuant to this
Act and required to be deposited |
| 18 | | into the Build Illinois Fund are subject
to the pledge, claim |
| 19 | | and charge set forth in Section 12 of the Build Illinois
Bond |
| 20 | | Act. |
| 21 | | Subject to payment of amounts into the Build Illinois Fund |
| 22 | | as provided in
the preceding paragraph or in any amendment |
| 23 | | thereto hereafter enacted, the
following specified monthly |
| 24 | | installment of the amount requested in the
certificate of the |
| 25 | | Chairman of the Metropolitan Pier and Exposition
Authority |
| 26 | | provided under Section 8.25f of the State Finance Act, but not |
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| 1 | | in
excess of the sums designated as "Total Deposit", shall be |
| 2 | | deposited in the
aggregate from collections under Section 9 of |
| 3 | | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section |
| 4 | | 9 of the Service Occupation Tax Act, and
Section 3 of the |
| 5 | | Retailers' Occupation Tax Act into the McCormick Place
|
| 6 | | Expansion Project Fund in the specified fiscal years.
|
|
| 7 | | Fiscal Year | | Total Deposit | |
| 8 | | 1993 | | $0 | |
| 9 | | 1994 | | 53,000,000 | |
| 10 | | 1995 | | 58,000,000 | |
| 11 | | 1996 | | 61,000,000 | |
| 12 | | 1997 | | 64,000,000 | |
| 13 | | 1998 | | 68,000,000 | |
| 14 | | 1999 | | 71,000,000 | |
| 15 | | 2000 | | 75,000,000 | |
| 16 | | 2001 | | 80,000,000 | |
| 17 | | 2002 | | 93,000,000 | |
| 18 | | 2003 | | 99,000,000 | |
| 19 | | 2004 | | 103,000,000 | |
| 20 | | 2005 | | 108,000,000 | |
| 21 | | 2006 | | 113,000,000 | |
| 22 | | 2007 | | 119,000,000 | |
| 23 | | 2008 | | 126,000,000 | |
| 24 | | 2009 | | 132,000,000 | |
| 25 | | 2010 | | 139,000,000 | |
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| 1 | | 2011 | | 146,000,000 | |
| 2 | | 2012 | | 153,000,000 | |
| 3 | | 2013 | | 161,000,000 | |
| 4 | | 2014 | | 170,000,000 | |
| 5 | | 2015 | | 179,000,000 | |
| 6 | | 2016 | | 189,000,000 | |
| 7 | | 2017 | | 199,000,000 | |
| 8 | | 2018 | | 210,000,000 | |
| 9 | | 2019 | | 221,000,000 | |
| 10 | | 2020 | | 233,000,000 | |
| 11 | | 2021 | | 300,000,000 | |
| 12 | | 2022 | | 300,000,000 | |
| 13 | | 2023 | | 300,000,000 | |
| 14 | | 2024 | | 300,000,000 | |
| 15 | | 2025 | | 300,000,000 | |
| 16 | | 2026 | | 300,000,000 | |
| 17 | | 2027 | | 375,000,000 | |
| 18 | | 2028 | | 375,000,000 | |
| 19 | | 2029 | | 375,000,000 | |
| 20 | | 2030 | | 375,000,000 | |
| 21 | | 2031 | | 375,000,000 | |
| 22 | | 2032 | | 375,000,000 | |
| 23 | | 2033 | | 375,000,000 | |
| 24 | | 2034 | | 375,000,000 | |
| 25 | | 2035 | | 375,000,000 | |
| 26 | | 2036 | | 450,000,000 | |
|
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| 1 | | and | | |
|
| 2 | | each fiscal year | | |
|
| 3 | | thereafter that bonds | | |
|
| 4 | | are outstanding under | | |
|
| 5 | | Section 13.2 of the | | |
|
| 6 | | Metropolitan Pier and | | |
|
| 7 | | Exposition Authority Act, | | |
|
| 8 | | but not after fiscal year 2060. | | |
|
| 9 | | Beginning July 20, 1993 and in each month of each fiscal |
| 10 | | year thereafter,
one-eighth of the amount requested in the |
| 11 | | certificate of the Chairman of
the Metropolitan Pier and |
| 12 | | Exposition Authority for that fiscal year, less
the amount |
| 13 | | deposited into the McCormick Place Expansion Project Fund by |
| 14 | | the
State Treasurer in the respective month under subsection |
| 15 | | (g) of Section 13
of the Metropolitan Pier and Exposition |
| 16 | | Authority Act, plus cumulative
deficiencies in the deposits |
| 17 | | required under this Section for previous
months and years, |
| 18 | | shall be deposited into the McCormick Place Expansion
Project |
| 19 | | Fund, until the full amount requested for the fiscal year, but |
| 20 | | not
in excess of the amount specified above as "Total |
| 21 | | Deposit", has been deposited. |
| 22 | | Subject to payment of amounts into the Capital Projects |
| 23 | | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, |
| 24 | | and the McCormick Place Expansion Project Fund pursuant to the |
| 25 | | preceding paragraphs or in any amendments thereto hereafter |
| 26 | | enacted, for aviation fuel sold on or after December 1, 2019, |
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| 1 | | the Department shall each month deposit into the Aviation Fuel |
| 2 | | Sales Tax Refund Fund an amount estimated by the Department to |
| 3 | | be required for refunds of the 80% portion of the tax on |
| 4 | | aviation fuel under this Act. The Department shall only |
| 5 | | deposit moneys into the Aviation Fuel Sales Tax Refund Fund |
| 6 | | under this paragraph for so long as the revenue use |
| 7 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
| 8 | | binding on the State. |
| 9 | | Subject to payment of amounts into the Build Illinois Fund |
| 10 | | and the
McCormick Place Expansion Project Fund
pursuant to the |
| 11 | | preceding paragraphs or in any amendments thereto hereafter
|
| 12 | | enacted, beginning July 1, 1993 and ending on September 30, |
| 13 | | 2013, the Department shall each month pay into the
Illinois |
| 14 | | Tax Increment Fund 0.27% of 80% of the net revenue realized for |
| 15 | | the
preceding month from the 6.25% general rate on the selling |
| 16 | | price of tangible
personal property. |
| 17 | | Subject to payment of amounts into the Build Illinois Fund |
| 18 | | and the
McCormick Place Expansion Project Fund pursuant to the |
| 19 | | preceding paragraphs or
in any
amendments thereto hereafter |
| 20 | | enacted, beginning with the receipt of the first
report of |
| 21 | | taxes paid by an eligible business and continuing for a |
| 22 | | 25-year
period, the Department shall each month pay into the |
| 23 | | Energy Infrastructure
Fund 80% of the net revenue realized |
| 24 | | from the 6.25% general rate on the
selling price of |
| 25 | | Illinois-mined coal that was sold to an eligible business.
For |
| 26 | | purposes of this paragraph, the term "eligible business" means |
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| 1 | | a new
electric generating facility certified pursuant to |
| 2 | | Section 605-332 of the
Department of Commerce and
Economic |
| 3 | | Opportunity Law of the Civil Administrative
Code of Illinois. |
| 4 | | Subject to payment of amounts into the Build Illinois |
| 5 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
| 6 | | Tax Increment Fund, and the Energy Infrastructure Fund |
| 7 | | pursuant to the preceding paragraphs or in any amendments to |
| 8 | | this Section hereafter enacted, beginning on the first day of |
| 9 | | the first calendar month to occur on or after August 26, 2014 |
| 10 | | (the effective date of Public Act 98-1098), each month, from |
| 11 | | the collections made under Section 9 of the Use Tax Act, |
| 12 | | Section 9 of the Service Use Tax Act, Section 9 of the Service |
| 13 | | Occupation Tax Act, and Section 3 of the Retailers' Occupation |
| 14 | | Tax Act, the Department shall pay into the Tax Compliance and |
| 15 | | Administration Fund, to be used, subject to appropriation, to |
| 16 | | fund additional auditors and compliance personnel at the |
| 17 | | Department of Revenue, an amount equal to 1/12 of 5% of 80% of |
| 18 | | the cash receipts collected during the preceding fiscal year |
| 19 | | by the Audit Bureau of the Department under the Use Tax Act, |
| 20 | | the Service Use Tax Act, the Service Occupation Tax Act, the |
| 21 | | Retailers' Occupation Tax Act, and associated local occupation |
| 22 | | and use taxes administered by the Department. |
| 23 | | Subject to payments of amounts into the Build Illinois |
| 24 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
| 25 | | Tax Increment Fund, the Energy Infrastructure Fund, and the |
| 26 | | Tax Compliance and Administration Fund as provided in this |
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| 1 | | Section, beginning on July 1, 2018 the Department shall pay |
| 2 | | each month into the Downstate Public Transportation Fund the |
| 3 | | moneys required to be so paid under Section 2-3 of the |
| 4 | | Downstate Public Transportation Act. |
| 5 | | Subject to successful execution and delivery of a |
| 6 | | public-private agreement between the public agency and private |
| 7 | | entity and completion of the civic build, beginning on July 1, |
| 8 | | 2023, of the remainder of the moneys received by the |
| 9 | | Department under the Use Tax Act, the Service Use Tax Act, the |
| 10 | | Service Occupation Tax Act, and this Act, the Department shall |
| 11 | | deposit the following specified deposits in the aggregate from |
| 12 | | collections under the Use Tax Act, the Service Use Tax Act, the |
| 13 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
| 14 | | Act, as required under Section 8.25g of the State Finance Act |
| 15 | | for distribution consistent with the Public-Private |
| 16 | | Partnership for Civic and Transit Infrastructure Project Act. |
| 17 | | The moneys received by the Department pursuant to this Act and |
| 18 | | required to be deposited into the Civic and Transit |
| 19 | | Infrastructure Fund are subject to the pledge, claim, and |
| 20 | | charge set forth in Section 25-55 of the Public-Private |
| 21 | | Partnership for Civic and Transit Infrastructure Project Act. |
| 22 | | As used in this paragraph, "civic build", "private entity", |
| 23 | | "public-private agreement", and "public agency" have the |
| 24 | | meanings provided in Section 25-10 of the Public-Private |
| 25 | | Partnership for Civic and Transit Infrastructure Project Act. |
| 26 | | Fiscal Year............................Total Deposit |
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| 1 | | 2024....................................$200,000,000 |
| 2 | | 2025....................................$206,000,000 |
| 3 | | 2026....................................$212,200,000 |
| 4 | | 2027....................................$218,500,000 |
| 5 | | 2028....................................$225,100,000 |
| 6 | | 2029....................................$288,700,000 |
| 7 | | 2030....................................$298,900,000 |
| 8 | | 2031....................................$309,300,000 |
| 9 | | 2032....................................$320,100,000 |
| 10 | | 2033....................................$331,200,000 |
| 11 | | 2034....................................$341,200,000 |
| 12 | | 2035....................................$351,400,000 |
| 13 | | 2036....................................$361,900,000 |
| 14 | | 2037....................................$372,800,000 |
| 15 | | 2038....................................$384,000,000 |
| 16 | | 2039....................................$395,500,000 |
| 17 | | 2040....................................$407,400,000 |
| 18 | | 2041....................................$419,600,000 |
| 19 | | 2042....................................$432,200,000 |
| 20 | | 2043....................................$445,100,000 |
| 21 | | Beginning July 1, 2021 and until July 1, 2022, subject to |
| 22 | | the payment of amounts into the State and Local Sales Tax |
| 23 | | Reform Fund, the Build Illinois Fund, the McCormick Place |
| 24 | | Expansion Project Fund, the Illinois Tax Increment Fund, the |
| 25 | | Energy Infrastructure Fund, and the Tax Compliance and |
| 26 | | Administration Fund as provided in this Section, the |
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| 1 | | Department shall pay each month into the Road Fund the amount |
| 2 | | estimated to represent 16% of the net revenue realized from |
| 3 | | the taxes imposed on motor fuel and gasohol. Beginning July 1, |
| 4 | | 2022 and until July 1, 2023, subject to the payment of amounts |
| 5 | | into the State and Local Sales Tax Reform Fund, the Build |
| 6 | | Illinois Fund, the McCormick Place Expansion Project Fund, the |
| 7 | | Illinois Tax Increment Fund, the Energy Infrastructure Fund, |
| 8 | | and the Tax Compliance and Administration Fund as provided in |
| 9 | | this Section, the Department shall pay each month into the |
| 10 | | Road Fund the amount estimated to represent 32% of the net |
| 11 | | revenue realized from the taxes imposed on motor fuel and |
| 12 | | gasohol. Beginning July 1, 2023 and until July 1, 2024, |
| 13 | | subject to the payment of amounts into the State and Local |
| 14 | | Sales Tax Reform Fund, the Build Illinois Fund, the McCormick |
| 15 | | Place Expansion Project Fund, the Illinois Tax Increment Fund, |
| 16 | | the Energy Infrastructure Fund, and the Tax Compliance and |
| 17 | | Administration Fund as provided in this Section, the |
| 18 | | Department shall pay each month into the Road Fund the amount |
| 19 | | estimated to represent 48% of the net revenue realized from |
| 20 | | the taxes imposed on motor fuel and gasohol. Beginning July 1, |
| 21 | | 2024 and until July 1, 2025, subject to the payment of amounts |
| 22 | | into the State and Local Sales Tax Reform Fund, the Build |
| 23 | | Illinois Fund, the McCormick Place Expansion Project Fund, the |
| 24 | | Illinois Tax Increment Fund, the Energy Infrastructure Fund, |
| 25 | | and the Tax Compliance and Administration Fund as provided in |
| 26 | | this Section, the Department shall pay each month into the |
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| 1 | | Road Fund the amount estimated to represent 64% of the net |
| 2 | | revenue realized from the taxes imposed on motor fuel and |
| 3 | | gasohol. Beginning on July 1, 2025, subject to the payment of |
| 4 | | amounts into the State and Local Sales Tax Reform Fund, the |
| 5 | | Build Illinois Fund, the McCormick Place Expansion Project |
| 6 | | Fund, the Illinois Tax Increment Fund, the Energy |
| 7 | | Infrastructure Fund, and the Tax Compliance and Administration |
| 8 | | Fund as provided in this Section, the Department shall pay |
| 9 | | each month into the Road Fund the amount estimated to |
| 10 | | represent 80% of the net revenue realized from the taxes |
| 11 | | imposed on motor fuel and gasohol. As used in this paragraph |
| 12 | | "motor fuel" has the meaning given to that term in Section 1.1 |
| 13 | | of the Motor Fuel Tax Act, and "gasohol" has the meaning given |
| 14 | | to that term in Section 3-40 of the Use Tax Act. |
| 15 | | Of the remainder of the moneys received by the Department |
| 16 | | pursuant to this
Act, 75% thereof shall be paid into the |
| 17 | | General Revenue Fund of the State Treasury and 25% shall be |
| 18 | | reserved in a special account and used only for the transfer to |
| 19 | | the Common School Fund as part of the monthly transfer from the |
| 20 | | General Revenue Fund in accordance with Section 8a of the |
| 21 | | State Finance Act. |
| 22 | | As soon as possible after the first day of each month, upon |
| 23 | | certification
of the Department of Revenue, the Comptroller |
| 24 | | shall order transferred and
the Treasurer shall transfer from |
| 25 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount |
| 26 | | equal to 1.7% of 80% of the net revenue realized
under this Act |
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| 1 | | for the second preceding month.
Beginning April 1, 2000, this |
| 2 | | transfer is no longer required
and shall not be made. |
| 3 | | Net revenue realized for a month shall be the revenue |
| 4 | | collected by the State
pursuant to this Act, less the amount |
| 5 | | paid out during that month as refunds
to taxpayers for |
| 6 | | overpayment of liability. |
| 7 | | (Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; |
| 8 | | 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article |
| 9 | | 15, Section 15-15, eff. 6-5-19; 101-10, Article 25, Section |
| 10 | | 25-110, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff. |
| 11 | | 6-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.)
|
| 12 | | Section 20. The Service Occupation Tax Act is amended by |
| 13 | | changing Sections 3-10 and 9 as follows:
|
| 14 | | (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
|
| 15 | | Sec. 3-10. Rate of tax. Unless otherwise provided in this |
| 16 | | Section,
the tax imposed by this Act is at the rate of 6.25% of |
| 17 | | the "selling price",
as defined in Section 2 of the Service Use |
| 18 | | Tax Act, of the tangible
personal property. For the purpose of |
| 19 | | computing this tax, in no event
shall the "selling price" be |
| 20 | | less than the cost price to the serviceman of
the tangible |
| 21 | | personal property transferred. The selling price of each item
|
| 22 | | of tangible personal property transferred as an incident of a |
| 23 | | sale of
service may be shown as a distinct and separate item on |
| 24 | | the serviceman's
billing to the service customer. If the |
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| 1 | | selling price is not so shown, the
selling price of the |
| 2 | | tangible personal property is deemed to be 50% of the
|
| 3 | | serviceman's entire billing to the service customer. When, |
| 4 | | however, a
serviceman contracts to design, develop, and |
| 5 | | produce special order machinery or
equipment, the tax imposed |
| 6 | | by this Act shall be based on the serviceman's
cost price of |
| 7 | | the tangible personal property transferred incident to the
|
| 8 | | completion of the contract.
|
| 9 | | Beginning on July 1, 2000 and through December 31, 2000, |
| 10 | | with respect to
motor fuel, as defined in Section 1.1 of the |
| 11 | | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of |
| 12 | | the Use Tax Act, the tax is
imposed at
the rate of 1.25%.
|
| 13 | | With respect to gasohol, as defined in the Use Tax Act, the |
| 14 | | tax imposed
by this Act shall apply to (i) 70% of the cost |
| 15 | | price of property
transferred as
an incident to the sale of |
| 16 | | service on or after January 1, 1990, and before
July 1, 2003, |
| 17 | | (ii) 80% of the selling price of property transferred as an
|
| 18 | | incident to the sale of service on or after July
1, 2003 and on |
| 19 | | or before July 1, 2017, and (iii) 100%
of
the cost price
|
| 20 | | thereafter.
If, at any time, however, the tax under this Act on |
| 21 | | sales of gasohol, as
defined in
the Use Tax Act, is imposed at |
| 22 | | the rate of 1.25%, then the
tax imposed by this Act applies to |
| 23 | | 100% of the proceeds of sales of gasohol
made during that time.
|
| 24 | | With respect to majority blended ethanol fuel, as defined |
| 25 | | in the Use Tax Act,
the
tax
imposed by this Act does not apply |
| 26 | | to the selling price of property transferred
as an incident to |
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| 1 | | the sale of service on or after July 1, 2003 and on or before
|
| 2 | | December 31, 2023 but applies to 100% of the selling price |
| 3 | | thereafter.
|
| 4 | | With respect to biodiesel blends, as defined in the Use |
| 5 | | Tax Act, with no less
than 1% and no
more than 10% biodiesel, |
| 6 | | the tax imposed by this Act
applies to (i) 80% of the selling |
| 7 | | price of property transferred as an incident
to the sale of |
| 8 | | service on or after July 1, 2003 and on or before December 31, |
| 9 | | 2018
and (ii) 100% of the proceeds of the selling price
|
| 10 | | thereafter.
If, at any time, however, the tax under this Act on |
| 11 | | sales of biodiesel blends,
as
defined in the Use Tax Act, with |
| 12 | | no less than 1% and no more than 10% biodiesel
is imposed at |
| 13 | | the rate of 1.25%, then the
tax imposed by this Act applies to |
| 14 | | 100% of the proceeds of sales of biodiesel
blends with no less |
| 15 | | than 1% and no more than 10% biodiesel
made
during that time.
|
| 16 | | With respect to 100% biodiesel, as defined in the Use Tax |
| 17 | | Act, and biodiesel
blends, as defined in the Use Tax Act, with
|
| 18 | | more than 10% but no more than 99% biodiesel material, the tax |
| 19 | | imposed by this
Act
does not apply to the proceeds of the |
| 20 | | selling price of property transferred
as an incident to the |
| 21 | | sale of service on or after July 1, 2003 and on or before
|
| 22 | | December 31, 2023 but applies to 100% of the selling price |
| 23 | | thereafter.
|
| 24 | | At the election of any registered serviceman made for each |
| 25 | | fiscal year,
sales of service in which the aggregate annual |
| 26 | | cost price of tangible
personal property transferred as an |
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| 1 | | incident to the sales of service is
less than 35%, or 75% in |
| 2 | | the case of servicemen transferring prescription
drugs or |
| 3 | | servicemen engaged in graphic arts production, of the |
| 4 | | aggregate
annual total gross receipts from all sales of |
| 5 | | service, the tax imposed by
this Act shall be based on the |
| 6 | | serviceman's cost price of the tangible
personal property |
| 7 | | transferred incident to the sale of those services.
|
| 8 | | The tax shall be imposed at the rate of 1% on food prepared |
| 9 | | for
immediate consumption and transferred incident to a sale |
| 10 | | of service subject
to this Act or the Service Occupation Tax |
| 11 | | Act by an entity licensed under
the Hospital Licensing Act, |
| 12 | | the Nursing Home Care Act, the ID/DD Community Care Act, the |
| 13 | | MC/DD Act, the Specialized Mental Health Rehabilitation Act of |
| 14 | | 2013, or the
Child Care Act of 1969. The tax shall
also be |
| 15 | | imposed at the rate of 1% on food for human consumption that is
|
| 16 | | to be consumed off the
premises where it is sold (other than |
| 17 | | alcoholic beverages, food consisting of or infused with adult |
| 18 | | use cannabis, soft drinks, and
food that has been prepared for |
| 19 | | immediate consumption and is not
otherwise included in this |
| 20 | | paragraph) and prescription and
nonprescription medicines, |
| 21 | | drugs, medical appliances, products classified as Class III |
| 22 | | medical devices by the United States Food and Drug |
| 23 | | Administration that are used for cancer treatment pursuant to |
| 24 | | a prescription, as well as any accessories and components |
| 25 | | related to those devices, modifications to a motor
vehicle for |
| 26 | | the purpose of rendering it usable by a person with a |
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| 1 | | disability, and
insulin, urine testing materials, syringes, |
| 2 | | and needles used by diabetics, for
human use. For the purposes |
| 3 | | of this Section, until September 1, 2009: the term "soft |
| 4 | | drinks" means any
complete, finished, ready-to-use, |
| 5 | | non-alcoholic drink, whether carbonated or
not, including but |
| 6 | | not limited to soda water, cola, fruit juice, vegetable
juice, |
| 7 | | carbonated water, and all other preparations commonly known as |
| 8 | | soft
drinks of whatever kind or description that are contained |
| 9 | | in any closed or
sealed can, carton, or container, regardless |
| 10 | | of size; but "soft drinks" does not
include coffee, tea, |
| 11 | | non-carbonated water, infant formula, milk or milk
products as |
| 12 | | defined in the Grade A Pasteurized Milk and Milk Products Act, |
| 13 | | or
drinks containing 50% or more natural fruit or vegetable |
| 14 | | juice.
|
| 15 | | Notwithstanding any other provisions of this
Act, |
| 16 | | beginning September 1, 2009, "soft drinks" means non-alcoholic |
| 17 | | beverages that contain natural or artificial sweeteners. "Soft |
| 18 | | drinks" do not include beverages that contain milk or milk |
| 19 | | products, soy, rice or similar milk substitutes, or greater |
| 20 | | than 50% of vegetable or fruit juice by volume. |
| 21 | | Until August 1, 2009, and notwithstanding any other |
| 22 | | provisions of this Act, "food for human consumption
that is to |
| 23 | | be consumed off the premises where it is sold" includes all |
| 24 | | food
sold through a vending machine, except soft drinks and |
| 25 | | food products that are
dispensed hot from a vending machine, |
| 26 | | regardless of the location of the vending
machine. Beginning |
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| 1 | | August 1, 2009, and notwithstanding any other provisions of |
| 2 | | this Act, "food for human consumption that is to be consumed |
| 3 | | off the premises where it is sold" includes all food sold |
| 4 | | through a vending machine, except soft drinks, candy, and food |
| 5 | | products that are dispensed hot from a vending machine, |
| 6 | | regardless of the location of the vending machine.
|
| 7 | | Notwithstanding any other provisions of this
Act, |
| 8 | | beginning September 1, 2009, "food for human consumption that |
| 9 | | is to be consumed off the premises where
it is sold" does not |
| 10 | | include candy. For purposes of this Section, "candy" means a |
| 11 | | preparation of sugar, honey, or other natural or artificial |
| 12 | | sweeteners in combination with chocolate, fruits, nuts or |
| 13 | | other ingredients or flavorings in the form of bars, drops, or |
| 14 | | pieces. "Candy" does not include any preparation that contains |
| 15 | | flour or requires refrigeration. |
| 16 | | Notwithstanding any other provisions of this
Act, |
| 17 | | beginning September 1, 2009, "nonprescription medicines and |
| 18 | | drugs" does not include grooming and hygiene products. For |
| 19 | | purposes of this Section, "grooming and hygiene products" |
| 20 | | includes, but is not limited to, soaps and cleaning solutions, |
| 21 | | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan |
| 22 | | lotions and screens, unless those products are available by |
| 23 | | prescription only, regardless of whether the products meet the |
| 24 | | definition of "over-the-counter-drugs". For the purposes of |
| 25 | | this paragraph, "over-the-counter-drug" means a drug for human |
| 26 | | use that contains a label that identifies the product as a drug |
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| 1 | | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" |
| 2 | | label includes: |
| 3 | | (A) A "Drug Facts" panel; or |
| 4 | | (B) A statement of the "active ingredient(s)" with a |
| 5 | | list of those ingredients contained in the compound, |
| 6 | | substance or preparation. |
| 7 | | Beginning on January 1, 2014 (the effective date of Public |
| 8 | | Act 98-122), "prescription and nonprescription medicines and |
| 9 | | drugs" includes medical cannabis purchased from a registered |
| 10 | | dispensing organization under the Compassionate Use of Medical |
| 11 | | Cannabis Program Act. |
| 12 | | As used in this Section, "adult use cannabis" means |
| 13 | | cannabis subject to tax under the Cannabis Cultivation |
| 14 | | Privilege Tax Law and the Cannabis Purchaser Excise Tax Law |
| 15 | | and does not include cannabis subject to tax under the |
| 16 | | Compassionate Use of Medical Cannabis Program Act. |
| 17 | | Beginning July 1, 2021, in addition to all other rates of |
| 18 | | tax imposed under this Act, a surcharge of 1% is imposed on the |
| 19 | | selling price of firearm ammunition. "Firearm ammunition" has |
| 20 | | the meaning given to that term under Section 31A-0.1 of the |
| 21 | | Criminal Code of 2012. |
| 22 | | (Source: P.A. 100-22, eff. 7-6-17; 101-363, eff. 8-9-19; |
| 23 | | 101-593, eff. 12-4-19.)
|
| 24 | | (35 ILCS 115/9) (from Ch. 120, par. 439.109)
|
| 25 | | Sec. 9. Each serviceman required or authorized to collect |
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| 1 | | the tax
herein imposed shall pay to the Department the amount |
| 2 | | of such tax at the
time when he is required to file his return |
| 3 | | for the period during which
such tax was collectible, less a |
| 4 | | discount of 2.1% prior to
January 1, 1990, and 1.75% on and |
| 5 | | after January 1, 1990, or
$5 per calendar year, whichever is |
| 6 | | greater, which is allowed to reimburse
the serviceman for |
| 7 | | expenses incurred in collecting the tax, keeping
records, |
| 8 | | preparing and filing returns, remitting the tax and supplying |
| 9 | | data
to the Department on request. The discount under this |
| 10 | | Section is not allowed for the 1.25% portion of taxes paid on |
| 11 | | aviation fuel that is subject to the revenue use requirements |
| 12 | | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The discount |
| 13 | | allowed under this Section is allowed only for returns that |
| 14 | | are filed in the manner required by this Act. The Department |
| 15 | | may disallow the discount for servicemen whose certificate of |
| 16 | | registration is revoked at the time the return is filed, but |
| 17 | | only if the Department's decision to revoke the certificate of |
| 18 | | registration has become final. |
| 19 | | Where such tangible personal property is sold under a |
| 20 | | conditional
sales contract, or under any other form of sale |
| 21 | | wherein the payment of
the principal sum, or a part thereof, is |
| 22 | | extended beyond the close of
the period for which the return is |
| 23 | | filed, the serviceman, in collecting
the tax may collect, for |
| 24 | | each tax return period, only the tax applicable
to the part of |
| 25 | | the selling price actually received during such tax return
|
| 26 | | period. |
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| 1 | | Except as provided hereinafter in this Section, on or |
| 2 | | before the twentieth
day of each calendar month, such |
| 3 | | serviceman shall file a
return for the preceding calendar |
| 4 | | month in accordance with reasonable
rules and regulations to |
| 5 | | be promulgated by the Department of Revenue.
Such return shall |
| 6 | | be filed on a form prescribed by the Department and
shall |
| 7 | | contain such information as the Department may reasonably |
| 8 | | require. On and after January 1, 2018, with respect to |
| 9 | | servicemen whose annual gross receipts average $20,000 or |
| 10 | | more, all returns required to be filed pursuant to this Act |
| 11 | | shall be filed electronically. Servicemen who demonstrate that |
| 12 | | they do not have access to the Internet or demonstrate |
| 13 | | hardship in filing electronically may petition the Department |
| 14 | | to waive the electronic filing requirement. |
| 15 | | The Department may require returns to be filed on a |
| 16 | | quarterly basis.
If so required, a return for each calendar |
| 17 | | quarter shall be filed on or
before the twentieth day of the |
| 18 | | calendar month following the end of such
calendar quarter. The |
| 19 | | taxpayer shall also file a return with the
Department for each |
| 20 | | of the first two months of each calendar quarter, on or
before |
| 21 | | the twentieth day of the following calendar month, stating: |
| 22 | | 1. The name of the seller; |
| 23 | | 2. The address of the principal place of business from |
| 24 | | which he engages
in business as a serviceman in this |
| 25 | | State; |
| 26 | | 3. The total amount of taxable receipts received by |
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| 1 | | him during the
preceding calendar month, including |
| 2 | | receipts from charge and time sales,
but less all |
| 3 | | deductions allowed by law; |
| 4 | | 4. The amount of credit provided in Section 2d of this |
| 5 | | Act; |
| 6 | | 5. The amount of tax due; |
| 7 | | 5-5. The signature of the taxpayer; and |
| 8 | | 6. Such other reasonable information as the Department |
| 9 | | may
require. |
| 10 | | Each serviceman required or authorized to collect the tax |
| 11 | | herein imposed on aviation fuel acquired as an incident to the |
| 12 | | purchase of a service in this State during the preceding |
| 13 | | calendar month shall, instead of reporting and paying tax as |
| 14 | | otherwise required by this Section, report and pay such tax on |
| 15 | | a separate aviation fuel tax return. The requirements related |
| 16 | | to the return shall be as otherwise provided in this Section. |
| 17 | | Notwithstanding any other provisions of this Act to the |
| 18 | | contrary, servicemen transferring aviation fuel incident to |
| 19 | | sales of service shall file all aviation fuel tax returns and |
| 20 | | shall make all aviation fuel tax payments by electronic means |
| 21 | | in the manner and form required by the Department. For |
| 22 | | purposes of this Section, "aviation fuel" means jet fuel and |
| 23 | | aviation gasoline. |
| 24 | | If a taxpayer fails to sign a return within 30 days after |
| 25 | | the proper notice
and demand for signature by the Department, |
| 26 | | the return shall be considered
valid and any amount shown to be |
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| 1 | | due on the return shall be deemed assessed. |
| 2 | | Notwithstanding any other provision of this Act to the |
| 3 | | contrary, servicemen subject to tax on cannabis shall file all |
| 4 | | cannabis tax returns and shall make all cannabis tax payments |
| 5 | | by electronic means in the manner and form required by the |
| 6 | | Department. |
| 7 | | Prior to October 1, 2003, and on and after September 1, |
| 8 | | 2004 a serviceman may accept a Manufacturer's
Purchase Credit |
| 9 | | certification
from a purchaser in satisfaction
of Service Use |
| 10 | | Tax as provided in Section 3-70 of the
Service Use Tax Act if |
| 11 | | the purchaser provides
the
appropriate
documentation as |
| 12 | | required by Section 3-70 of the Service Use Tax Act.
A |
| 13 | | Manufacturer's Purchase Credit certification, accepted prior |
| 14 | | to October 1,
2003 or on or after September 1, 2004 by a |
| 15 | | serviceman as
provided in Section 3-70 of the Service Use Tax |
| 16 | | Act, may be used by that
serviceman to satisfy Service |
| 17 | | Occupation Tax liability in the amount claimed in
the |
| 18 | | certification, not to exceed 6.25% of the receipts subject to |
| 19 | | tax from a
qualifying purchase. A Manufacturer's Purchase |
| 20 | | Credit reported on any
original or amended return
filed under
|
| 21 | | this Act after October 20, 2003 for reporting periods prior to |
| 22 | | September 1, 2004 shall be disallowed. Manufacturer's Purchase |
| 23 | | Credit reported on annual returns due on or after January 1, |
| 24 | | 2005 will be disallowed for periods prior to September 1, |
| 25 | | 2004.
No Manufacturer's
Purchase Credit may be used after |
| 26 | | September 30, 2003 through August 31, 2004 to
satisfy any
tax |
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| 1 | | liability imposed under this Act, including any audit |
| 2 | | liability. |
| 3 | | If the serviceman's average monthly tax liability to
the |
| 4 | | Department does not exceed $200, the Department may authorize |
| 5 | | his
returns to be filed on a quarter annual basis, with the |
| 6 | | return for
January, February and March of a given year being |
| 7 | | due by April 20 of
such year; with the return for April, May |
| 8 | | and June of a given year being
due by July 20 of such year; |
| 9 | | with the return for July, August and
September of a given year |
| 10 | | being due by October 20 of such year, and with
the return for |
| 11 | | October, November and December of a given year being due
by |
| 12 | | January 20 of the following year. |
| 13 | | If the serviceman's average monthly tax liability to
the |
| 14 | | Department does not exceed $50, the Department may authorize |
| 15 | | his
returns to be filed on an annual basis, with the return for |
| 16 | | a given year
being due by January 20 of the following year. |
| 17 | | Such quarter annual and annual returns, as to form and |
| 18 | | substance,
shall be subject to the same requirements as |
| 19 | | monthly returns. |
| 20 | | Notwithstanding any other provision in this Act concerning |
| 21 | | the time within
which a serviceman may file his return, in the |
| 22 | | case of any serviceman who
ceases to engage in a kind of |
| 23 | | business which makes him responsible for filing
returns under |
| 24 | | this Act, such serviceman shall file a final return under this
|
| 25 | | Act with the Department not more than 1 month after |
| 26 | | discontinuing such
business. |
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| 1 | | Beginning October 1, 1993, a taxpayer who has an average |
| 2 | | monthly tax
liability of $150,000 or more shall make all |
| 3 | | payments required by rules of the
Department by electronic |
| 4 | | funds transfer. Beginning October 1, 1994, a taxpayer
who has |
| 5 | | an average monthly tax liability of $100,000 or more shall |
| 6 | | make all
payments required by rules of the Department by |
| 7 | | electronic funds transfer.
Beginning October 1, 1995, a |
| 8 | | taxpayer who has an average monthly tax liability
of $50,000 |
| 9 | | or more shall make all payments required by rules of the |
| 10 | | Department
by electronic funds transfer. Beginning October 1, |
| 11 | | 2000, a taxpayer who has
an annual tax liability of $200,000 or |
| 12 | | more shall make all payments required by
rules of the |
| 13 | | Department by electronic funds transfer. The term "annual tax
|
| 14 | | liability" shall be the sum of the taxpayer's liabilities |
| 15 | | under this Act, and
under all other State and local occupation |
| 16 | | and use tax laws administered by the
Department, for the |
| 17 | | immediately preceding calendar year. The term "average
monthly |
| 18 | | tax liability" means
the sum of the taxpayer's liabilities |
| 19 | | under this Act, and under all other State
and local occupation |
| 20 | | and use tax laws administered by the Department, for the
|
| 21 | | immediately preceding calendar year divided by 12.
Beginning |
| 22 | | on October 1, 2002, a taxpayer who has a tax liability in the
|
| 23 | | amount set forth in subsection (b) of Section 2505-210 of the |
| 24 | | Department of
Revenue Law shall make all payments required by |
| 25 | | rules of the Department by
electronic funds transfer. |
| 26 | | Before August 1 of each year beginning in 1993, the |
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| 1 | | Department shall
notify all taxpayers required to make |
| 2 | | payments by electronic funds transfer.
All taxpayers required |
| 3 | | to make payments by electronic funds transfer shall make
those |
| 4 | | payments for a minimum of one year beginning on October 1. |
| 5 | | Any taxpayer not required to make payments by electronic |
| 6 | | funds transfer may
make payments by electronic funds transfer |
| 7 | | with the
permission of the Department. |
| 8 | | All taxpayers required to make payment by electronic funds |
| 9 | | transfer and
any taxpayers authorized to voluntarily make |
| 10 | | payments by electronic funds
transfer shall make those |
| 11 | | payments in the manner authorized by the Department. |
| 12 | | The Department shall adopt such rules as are necessary to |
| 13 | | effectuate a
program of electronic funds transfer and the |
| 14 | | requirements of this Section. |
| 15 | | Where a serviceman collects the tax with respect to the |
| 16 | | selling price of
tangible personal property which he sells and |
| 17 | | the purchaser thereafter returns
such tangible personal |
| 18 | | property and the serviceman refunds the
selling price thereof |
| 19 | | to the purchaser, such serviceman shall also refund,
to the |
| 20 | | purchaser, the tax so collected from the purchaser. When
|
| 21 | | filing his return for the period in which he refunds such tax |
| 22 | | to the
purchaser, the serviceman may deduct the amount of the |
| 23 | | tax so refunded by
him to the purchaser from any other Service |
| 24 | | Occupation Tax, Service Use
Tax, Retailers' Occupation Tax or |
| 25 | | Use Tax which such serviceman may be
required to pay or remit |
| 26 | | to the Department, as shown by such return,
provided that the |
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| 1 | | amount of the tax to be deducted shall previously have
been |
| 2 | | remitted to the Department by such serviceman. If the |
| 3 | | serviceman shall
not previously have remitted the amount of |
| 4 | | such tax to the Department,
he shall be entitled to no |
| 5 | | deduction hereunder upon refunding such tax
to the purchaser. |
| 6 | | If experience indicates such action to be practicable, the |
| 7 | | Department
may prescribe and furnish a combination or joint |
| 8 | | return which will
enable servicemen, who are required to file |
| 9 | | returns
hereunder and also under the Retailers' Occupation Tax |
| 10 | | Act, the Use
Tax Act or the Service Use Tax Act, to furnish all |
| 11 | | the return
information required by all said Acts on the one |
| 12 | | form. |
| 13 | | Where the serviceman has more than one business
registered |
| 14 | | with the Department under separate registrations hereunder,
|
| 15 | | such serviceman shall file separate returns for each
|
| 16 | | registered business. |
| 17 | | Beginning January 1, 1990, each month the Department shall |
| 18 | | pay into
the Local Government Tax Fund the revenue realized |
| 19 | | for the
preceding month from the 1% tax imposed under this Act. |
| 20 | | Beginning January 1, 1990, each month the Department shall |
| 21 | | pay into
the County and Mass Transit District Fund 4% of the |
| 22 | | revenue realized
for the preceding month from the 6.25% |
| 23 | | general rate on sales of tangible personal property other than |
| 24 | | aviation fuel sold on or after December 1, 2019. This |
| 25 | | exception for aviation fuel only applies for so long as the |
| 26 | | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. |
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| 1 | | 47133 are binding on the State. |
| 2 | | Beginning August 1, 2000, each
month the Department shall |
| 3 | | pay into the
County and Mass Transit District Fund 20% of the |
| 4 | | net revenue realized for the
preceding month from the 1.25% |
| 5 | | rate on the selling price of motor fuel and
gasohol. |
| 6 | | Beginning January 1, 1990, each month the Department shall |
| 7 | | pay into
the Local Government Tax Fund 16% of the revenue |
| 8 | | realized for the
preceding month from the 6.25% general rate |
| 9 | | on transfers of
tangible personal property other than aviation |
| 10 | | fuel sold on or after December 1, 2019. This exception for |
| 11 | | aviation fuel only applies for so long as the revenue use |
| 12 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
| 13 | | binding on the State. |
| 14 | | For aviation fuel sold on or after December 1, 2019, each |
| 15 | | month the Department shall pay into the State Aviation Program |
| 16 | | Fund 20% of the net revenue realized for the preceding month |
| 17 | | from the 6.25% general rate on the selling price of aviation |
| 18 | | fuel, less an amount estimated by the Department to be |
| 19 | | required for refunds of the 20% portion of the tax on aviation |
| 20 | | fuel under this Act, which amount shall be deposited into the |
| 21 | | Aviation Fuel Sales Tax Refund Fund. The Department shall only |
| 22 | | pay moneys into the State Aviation Program Fund and the |
| 23 | | Aviation Fuel Sales Tax Refund Fund under this Act for so long |
| 24 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
| 25 | | U.S.C. 47133 are binding on the State. |
| 26 | | Beginning August 1, 2000, each
month the Department shall |
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| 1 | | pay into the
Local Government Tax Fund 80% of the net revenue |
| 2 | | realized for the preceding
month from the 1.25% rate on the |
| 3 | | selling price of motor fuel and gasohol. |
| 4 | | Beginning October 1, 2009, each month the Department shall |
| 5 | | pay into the Capital Projects Fund an amount that is equal to |
| 6 | | an amount estimated by the Department to represent 80% of the |
| 7 | | net revenue realized for the preceding month from the sale of |
| 8 | | candy, grooming and hygiene products, and soft drinks that had |
| 9 | | been taxed at a rate of 1% prior to September 1, 2009 but that |
| 10 | | are now taxed at 6.25%. |
| 11 | | Beginning July 1, 2013, each month the Department shall |
| 12 | | pay into the Underground Storage Tank Fund from the proceeds |
| 13 | | collected under this Act, the Use Tax Act, the Service Use Tax |
| 14 | | Act, and the Retailers' Occupation Tax Act an amount equal to |
| 15 | | the average monthly deficit in the Underground Storage Tank |
| 16 | | Fund during the prior year, as certified annually by the |
| 17 | | Illinois Environmental Protection Agency, but the total |
| 18 | | payment into the Underground Storage Tank Fund under this Act, |
| 19 | | the Use Tax Act, the Service Use Tax Act, and the Retailers' |
| 20 | | Occupation Tax Act shall not exceed $18,000,000 in any State |
| 21 | | fiscal year. As used in this paragraph, the "average monthly |
| 22 | | deficit" shall be equal to the difference between the average |
| 23 | | monthly claims for payment by the fund and the average monthly |
| 24 | | revenues deposited into the fund, excluding payments made |
| 25 | | pursuant to this paragraph. |
| 26 | | Beginning July 1, 2015, of the remainder of the moneys |
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| 1 | | received by the Department under the Use Tax Act, the Service |
| 2 | | Use Tax Act, this Act, and the Retailers' Occupation Tax Act, |
| 3 | | each month the Department shall deposit $500,000 into the |
| 4 | | State Crime Laboratory Fund. |
| 5 | | Beginning July 1, 2021, the Department shall pay into the |
| 6 | | Mental Health Services Fund 100% of the net revenue realized |
| 7 | | for the preceding month from the 1% surcharge on the selling |
| 8 | | price of firearm ammunition. |
| 9 | | Of the remainder of the moneys received by the Department |
| 10 | | pursuant to
this Act, (a) 1.75% thereof shall be paid into the |
| 11 | | Build Illinois Fund and
(b) prior to July 1, 1989, 2.2% and on |
| 12 | | and after July 1, 1989, 3.8% thereof
shall be paid into the |
| 13 | | Build Illinois Fund; provided, however, that if in
any fiscal |
| 14 | | year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
|
| 15 | | may be, of the moneys received by the Department and required |
| 16 | | to be paid
into the Build Illinois Fund pursuant to Section 3 |
| 17 | | of the Retailers'
Occupation Tax Act, Section 9 of the Use Tax |
| 18 | | Act, Section 9 of the Service
Use Tax Act, and Section 9 of the |
| 19 | | Service Occupation Tax Act, such Acts
being hereinafter called |
| 20 | | the "Tax Acts" and such aggregate of 2.2% or 3.8%,
as the case |
| 21 | | may be, of moneys being hereinafter called the "Tax Act
|
| 22 | | Amount", and (2) the amount transferred to the Build Illinois |
| 23 | | Fund from the
State and Local Sales Tax Reform Fund shall be |
| 24 | | less than the Annual
Specified Amount (as defined in Section 3 |
| 25 | | of the Retailers' Occupation Tax
Act), an amount equal to the |
| 26 | | difference shall be immediately paid into the
Build Illinois |
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| 1 | | Fund from other moneys received by the Department pursuant
to |
| 2 | | the Tax Acts; and further provided, that if on the last |
| 3 | | business day of
any month the sum of (1) the Tax Act Amount |
| 4 | | required to be deposited into
the Build Illinois Account in |
| 5 | | the Build Illinois Fund during such month and
(2) the amount |
| 6 | | transferred during such month to the Build Illinois Fund
from |
| 7 | | the State and Local Sales Tax Reform Fund shall have been less |
| 8 | | than
1/12 of the Annual Specified Amount, an amount equal to |
| 9 | | the difference
shall be immediately paid into the Build |
| 10 | | Illinois Fund from other moneys
received by the Department |
| 11 | | pursuant to the Tax Acts; and, further provided,
that in no |
| 12 | | event shall the payments required under the preceding proviso
|
| 13 | | result in aggregate payments into the Build Illinois Fund |
| 14 | | pursuant to this
clause (b) for any fiscal year in excess of |
| 15 | | the greater of (i) the Tax Act
Amount or (ii) the Annual |
| 16 | | Specified Amount for such fiscal year; and,
further provided, |
| 17 | | that the amounts payable into the Build Illinois Fund
under |
| 18 | | this clause (b) shall be payable only until such time as the
|
| 19 | | aggregate amount on deposit under each trust indenture |
| 20 | | securing Bonds
issued and outstanding pursuant to the Build |
| 21 | | Illinois Bond Act is
sufficient, taking into account any |
| 22 | | future investment income, to fully
provide, in accordance with |
| 23 | | such indenture, for the defeasance of or the
payment of the |
| 24 | | principal of, premium, if any, and interest on the Bonds
|
| 25 | | secured by such indenture and on any Bonds expected to be |
| 26 | | issued thereafter
and all fees and costs payable with respect |
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| 1 | | thereto, all as certified by
the Director of the
Bureau of the |
| 2 | | Budget (now Governor's Office of Management and Budget). If
on |
| 3 | | the last business day of
any month in which Bonds are |
| 4 | | outstanding pursuant to the Build Illinois
Bond Act, the |
| 5 | | aggregate of the moneys deposited
in the Build Illinois Bond |
| 6 | | Account in the Build Illinois Fund in such month
shall be less |
| 7 | | than the amount required to be transferred in such month from
|
| 8 | | the Build Illinois Bond Account to the Build Illinois Bond |
| 9 | | Retirement and
Interest Fund pursuant to Section 13 of the |
| 10 | | Build Illinois Bond Act, an
amount equal to such deficiency |
| 11 | | shall be immediately paid
from other moneys received by the |
| 12 | | Department pursuant to the Tax Acts
to the Build Illinois |
| 13 | | Fund; provided, however, that any amounts paid to the
Build |
| 14 | | Illinois Fund in any fiscal year pursuant to this sentence |
| 15 | | shall be
deemed to constitute payments pursuant to clause (b) |
| 16 | | of the preceding
sentence and shall reduce the amount |
| 17 | | otherwise payable for such fiscal year
pursuant to clause (b) |
| 18 | | of the preceding sentence. The moneys received by
the |
| 19 | | Department pursuant to this Act and required to be deposited |
| 20 | | into the
Build Illinois Fund are subject to the pledge, claim |
| 21 | | and charge set forth
in Section 12 of the Build Illinois Bond |
| 22 | | Act. |
| 23 | | Subject to payment of amounts into the Build Illinois Fund |
| 24 | | as provided in
the preceding paragraph or in any amendment |
| 25 | | thereto hereafter enacted, the
following specified monthly |
| 26 | | installment of the amount requested in the
certificate of the |
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| 1 | | Chairman of the Metropolitan Pier and Exposition
Authority |
| 2 | | provided under Section 8.25f of the State Finance Act, but not |
| 3 | | in
excess of the sums designated as "Total Deposit", shall be |
| 4 | | deposited in the
aggregate from collections under Section 9 of |
| 5 | | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section |
| 6 | | 9 of the Service Occupation Tax Act, and
Section 3 of the |
| 7 | | Retailers' Occupation Tax Act into the McCormick Place
|
| 8 | | Expansion Project Fund in the specified fiscal years.
|
|
| 9 | | Fiscal Year | | Total Deposit | |
| 10 | | 1993 | | $0 | |
| 11 | | 1994 | | 53,000,000 | |
| 12 | | 1995 | | 58,000,000 | |
| 13 | | 1996 | | 61,000,000 | |
| 14 | | 1997 | | 64,000,000 | |
| 15 | | 1998 | | 68,000,000 | |
| 16 | | 1999 | | 71,000,000 | |
| 17 | | 2000 | | 75,000,000 | |
| 18 | | 2001 | | 80,000,000 | |
| 19 | | 2002 | | 93,000,000 | |
| 20 | | 2003 | | 99,000,000 | |
| 21 | | 2004 | | 103,000,000 | |
| 22 | | 2005 | | 108,000,000 | |
| 23 | | 2006 | | 113,000,000 | |
| 24 | | 2007 | | 119,000,000 | |
| 25 | | 2008 | | 126,000,000 | |
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| 1 | | 2009 | | 132,000,000 | |
| 2 | | 2010 | | 139,000,000 | |
| 3 | | 2011 | | 146,000,000 | |
| 4 | | 2012 | | 153,000,000 | |
| 5 | | 2013 | | 161,000,000 | |
| 6 | | 2014 | | 170,000,000 | |
| 7 | | 2015 | | 179,000,000 | |
| 8 | | 2016 | | 189,000,000 | |
| 9 | | 2017 | | 199,000,000 | |
| 10 | | 2018 | | 210,000,000 | |
| 11 | | 2019 | | 221,000,000 | |
| 12 | | 2020 | | 233,000,000 | |
| 13 | | 2021 | | 300,000,000 | |
| 14 | | 2022 | | 300,000,000 | |
| 15 | | 2023 | | 300,000,000 | |
| 16 | | 2024 | | 300,000,000 | |
| 17 | | 2025 | | 300,000,000 | |
| 18 | | 2026 | | 300,000,000 | |
| 19 | | 2027 | | 375,000,000 | |
| 20 | | 2028 | | 375,000,000 | |
| 21 | | 2029 | | 375,000,000 | |
| 22 | | 2030 | | 375,000,000 | |
| 23 | | 2031 | | 375,000,000 | |
| 24 | | 2032 | | 375,000,000 | |
| 25 | | 2033 | | 375,000,000 | |
| 26 | | 2034 | | 375,000,000 | |
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| 1 | | 2035 | | 375,000,000 | |
| 2 | | 2036 | | 450,000,000 | |
| 3 | | and | | |
|
| 4 | | each fiscal year | | |
|
| 5 | | thereafter that bonds | | |
|
| 6 | | are outstanding under | | |
|
| 7 | | Section 13.2 of the | | |
|
| 8 | | Metropolitan Pier and | | |
|
| 9 | | Exposition Authority Act, | | |
|
| 10 | | but not after fiscal year 2060. | | |
|
| 11 | | Beginning July 20, 1993 and in each month of each fiscal |
| 12 | | year thereafter,
one-eighth of the amount requested in the |
| 13 | | certificate of the Chairman of
the Metropolitan Pier and |
| 14 | | Exposition Authority for that fiscal year, less
the amount |
| 15 | | deposited into the McCormick Place Expansion Project Fund by |
| 16 | | the
State Treasurer in the respective month under subsection |
| 17 | | (g) of Section 13
of the Metropolitan Pier and Exposition |
| 18 | | Authority Act, plus cumulative
deficiencies in the deposits |
| 19 | | required under this Section for previous
months and years, |
| 20 | | shall be deposited into the McCormick Place Expansion
Project |
| 21 | | Fund, until the full amount requested for the fiscal year, but |
| 22 | | not
in excess of the amount specified above as "Total |
| 23 | | Deposit", has been deposited. |
| 24 | | Subject to payment of amounts into the Capital Projects |
| 25 | | Fund, the Build Illinois Fund, and the McCormick Place |
| 26 | | Expansion Project Fund pursuant to the preceding paragraphs or |
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| 1 | | in any amendments thereto hereafter enacted, for aviation fuel |
| 2 | | sold on or after December 1, 2019, the Department shall each |
| 3 | | month deposit into the Aviation Fuel Sales Tax Refund Fund an |
| 4 | | amount estimated by the Department to be required for refunds |
| 5 | | of the 80% portion of the tax on aviation fuel under this Act. |
| 6 | | The Department shall only deposit moneys into the Aviation |
| 7 | | Fuel Sales Tax Refund Fund under this paragraph for so long as |
| 8 | | the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
| 9 | | U.S.C. 47133 are binding on the State. |
| 10 | | Subject to payment of amounts into the Build Illinois Fund |
| 11 | | and the
McCormick
Place Expansion Project Fund
pursuant to the |
| 12 | | preceding paragraphs or in any amendments thereto hereafter
|
| 13 | | enacted, beginning July 1, 1993 and ending on September 30, |
| 14 | | 2013, the Department shall each month pay into the
Illinois |
| 15 | | Tax Increment Fund 0.27% of 80% of the net revenue realized for |
| 16 | | the
preceding month from the 6.25% general rate on the selling |
| 17 | | price of tangible
personal property. |
| 18 | | Subject to payment of amounts into the Build Illinois Fund |
| 19 | | and the
McCormick Place Expansion Project Fund pursuant to the |
| 20 | | preceding paragraphs or in any
amendments thereto hereafter |
| 21 | | enacted, beginning with the receipt of the first
report of |
| 22 | | taxes paid by an eligible business and continuing for a |
| 23 | | 25-year
period, the Department shall each month pay into the |
| 24 | | Energy Infrastructure
Fund 80% of the net revenue realized |
| 25 | | from the 6.25% general rate on the
selling price of |
| 26 | | Illinois-mined coal that was sold to an eligible business.
For |
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| 1 | | purposes of this paragraph, the term "eligible business" means |
| 2 | | a new
electric generating facility certified pursuant to |
| 3 | | Section 605-332 of the
Department of Commerce and
Economic |
| 4 | | Opportunity Law of the Civil Administrative
Code of Illinois. |
| 5 | | Subject to payment of amounts into the Build Illinois |
| 6 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
| 7 | | Tax Increment Fund, and the Energy Infrastructure Fund |
| 8 | | pursuant to the preceding paragraphs or in any amendments to |
| 9 | | this Section hereafter enacted, beginning on the first day of |
| 10 | | the first calendar month to occur on or after August 26, 2014 |
| 11 | | (the effective date of Public Act 98-1098), each month, from |
| 12 | | the collections made under Section 9 of the Use Tax Act, |
| 13 | | Section 9 of the Service Use Tax Act, Section 9 of the Service |
| 14 | | Occupation Tax Act, and Section 3 of the Retailers' Occupation |
| 15 | | Tax Act, the Department shall pay into the Tax Compliance and |
| 16 | | Administration Fund, to be used, subject to appropriation, to |
| 17 | | fund additional auditors and compliance personnel at the |
| 18 | | Department of Revenue, an amount equal to 1/12 of 5% of 80% of |
| 19 | | the cash receipts collected during the preceding fiscal year |
| 20 | | by the Audit Bureau of the Department under the Use Tax Act, |
| 21 | | the Service Use Tax Act, the Service Occupation Tax Act, the |
| 22 | | Retailers' Occupation Tax Act, and associated local occupation |
| 23 | | and use taxes administered by the Department. |
| 24 | | Subject to payments of amounts into the Build Illinois |
| 25 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
| 26 | | Tax Increment Fund, the Energy Infrastructure Fund, and the |
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| 1 | | Tax Compliance and Administration Fund as provided in this |
| 2 | | Section, beginning on July 1, 2018 the Department shall pay |
| 3 | | each month into the Downstate Public Transportation Fund the |
| 4 | | moneys required to be so paid under Section 2-3 of the |
| 5 | | Downstate Public Transportation Act. |
| 6 | | Subject to successful execution and delivery of a |
| 7 | | public-private agreement between the public agency and private |
| 8 | | entity and completion of the civic build, beginning on July 1, |
| 9 | | 2023, of the remainder of the moneys received by the |
| 10 | | Department under the Use Tax Act, the Service Use Tax Act, the |
| 11 | | Service Occupation Tax Act, and this Act, the Department shall |
| 12 | | deposit the following specified deposits in the aggregate from |
| 13 | | collections under the Use Tax Act, the Service Use Tax Act, the |
| 14 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
| 15 | | Act, as required under Section 8.25g of the State Finance Act |
| 16 | | for distribution consistent with the Public-Private |
| 17 | | Partnership for Civic and Transit Infrastructure Project Act. |
| 18 | | The moneys received by the Department pursuant to this Act and |
| 19 | | required to be deposited into the Civic and Transit |
| 20 | | Infrastructure Fund are subject to the pledge, claim and |
| 21 | | charge set forth in Section 25-55 of the Public-Private |
| 22 | | Partnership for Civic and Transit Infrastructure Project Act. |
| 23 | | As used in this paragraph, "civic build", "private entity", |
| 24 | | "public-private agreement", and "public agency" have the |
| 25 | | meanings provided in Section 25-10 of the Public-Private |
| 26 | | Partnership for Civic and Transit Infrastructure Project Act. |
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| 1 | | Fiscal Year............................Total Deposit |
| 2 | | 2024....................................$200,000,000 |
| 3 | | 2025....................................$206,000,000 |
| 4 | | 2026....................................$212,200,000 |
| 5 | | 2027....................................$218,500,000 |
| 6 | | 2028....................................$225,100,000 |
| 7 | | 2029....................................$288,700,000 |
| 8 | | 2030....................................$298,900,000 |
| 9 | | 2031....................................$309,300,000 |
| 10 | | 2032....................................$320,100,000 |
| 11 | | 2033....................................$331,200,000 |
| 12 | | 2034....................................$341,200,000 |
| 13 | | 2035....................................$351,400,000 |
| 14 | | 2036....................................$361,900,000 |
| 15 | | 2037....................................$372,800,000 |
| 16 | | 2038....................................$384,000,000 |
| 17 | | 2039....................................$395,500,000 |
| 18 | | 2040....................................$407,400,000 |
| 19 | | 2041....................................$419,600,000 |
| 20 | | 2042....................................$432,200,000 |
| 21 | | 2043....................................$445,100,000 |
| 22 | | Beginning July 1, 2021 and until July 1, 2022, subject to |
| 23 | | the payment of amounts into the County and Mass Transit |
| 24 | | District Fund, the Local Government Tax Fund, the Build |
| 25 | | Illinois Fund, the McCormick Place Expansion Project Fund, the |
| 26 | | Illinois Tax Increment Fund, the Energy Infrastructure Fund, |
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| 1 | | and the Tax Compliance and Administration Fund as provided in |
| 2 | | this Section, the Department shall pay each month into the |
| 3 | | Road Fund the amount estimated to represent 16% of the net |
| 4 | | revenue realized from the taxes imposed on motor fuel and |
| 5 | | gasohol. Beginning July 1, 2022 and until July 1, 2023, |
| 6 | | subject to the payment of amounts into the County and Mass |
| 7 | | Transit District Fund, the Local Government Tax Fund, the |
| 8 | | Build Illinois Fund, the McCormick Place Expansion Project |
| 9 | | Fund, the Illinois Tax Increment Fund, the Energy |
| 10 | | Infrastructure Fund, and the Tax Compliance and Administration |
| 11 | | Fund as provided in this Section, the Department shall pay |
| 12 | | each month into the Road Fund the amount estimated to |
| 13 | | represent 32% of the net revenue realized from the taxes |
| 14 | | imposed on motor fuel and gasohol. Beginning July 1, 2023 and |
| 15 | | until July 1, 2024, subject to the payment of amounts into the |
| 16 | | County and Mass Transit District Fund, the Local Government |
| 17 | | Tax Fund, the Build Illinois Fund, the McCormick Place |
| 18 | | Expansion Project Fund, the Illinois Tax Increment Fund, the |
| 19 | | Energy Infrastructure Fund, and the Tax Compliance and |
| 20 | | Administration Fund as provided in this Section, the |
| 21 | | Department shall pay each month into the Road Fund the amount |
| 22 | | estimated to represent 48% of the net revenue realized from |
| 23 | | the taxes imposed on motor fuel and gasohol. Beginning July 1, |
| 24 | | 2024 and until July 1, 2025, subject to the payment of amounts |
| 25 | | into the County and Mass Transit District Fund, the Local |
| 26 | | Government Tax Fund, the Build Illinois Fund, the McCormick |
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| 1 | | Place Expansion Project Fund, the Illinois Tax Increment Fund, |
| 2 | | the Energy Infrastructure Fund, and the Tax Compliance and |
| 3 | | Administration Fund as provided in this Section, the |
| 4 | | Department shall pay each month into the Road Fund the amount |
| 5 | | estimated to represent 64% of the net revenue realized from |
| 6 | | the taxes imposed on motor fuel and gasohol. Beginning on July |
| 7 | | 1, 2025, subject to the payment of amounts into the County and |
| 8 | | Mass Transit District Fund, the Local Government Tax Fund, the |
| 9 | | Build Illinois Fund, the McCormick Place Expansion Project |
| 10 | | Fund, the Illinois Tax Increment Fund, the Energy |
| 11 | | Infrastructure Fund, and the Tax Compliance and Administration |
| 12 | | Fund as provided in this Section, the Department shall pay |
| 13 | | each month into the Road Fund the amount estimated to |
| 14 | | represent 80% of the net revenue realized from the taxes |
| 15 | | imposed on motor fuel and gasohol. As used in this paragraph |
| 16 | | "motor fuel" has the meaning given to that term in Section 1.1 |
| 17 | | of the Motor Fuel Tax Act, and "gasohol" has the meaning given |
| 18 | | to that term in Section 3-40 of the Use Tax Act. |
| 19 | | Of the remainder of the moneys received by the Department |
| 20 | | pursuant to this
Act, 75% shall be paid into the General |
| 21 | | Revenue Fund of the State Treasury and 25% shall be reserved in |
| 22 | | a special account and used only for the transfer to the Common |
| 23 | | School Fund as part of the monthly transfer from the General |
| 24 | | Revenue Fund in accordance with Section 8a of the State |
| 25 | | Finance Act. |
| 26 | | The Department may, upon separate written notice to a |
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| 1 | | taxpayer,
require the taxpayer to prepare and file with the |
| 2 | | Department on a form
prescribed by the Department within not |
| 3 | | less than 60 days after receipt
of the notice an annual |
| 4 | | information return for the tax year specified in
the notice. |
| 5 | | Such annual return to the Department shall include a
statement |
| 6 | | of gross receipts as shown by the taxpayer's last Federal |
| 7 | | income
tax return. If the total receipts of the business as |
| 8 | | reported in the
Federal income tax return do not agree with the |
| 9 | | gross receipts reported to
the Department of Revenue for the |
| 10 | | same period, the taxpayer shall attach
to his annual return a |
| 11 | | schedule showing a reconciliation of the 2
amounts and the |
| 12 | | reasons for the difference. The taxpayer's annual
return to |
| 13 | | the Department shall also disclose the cost of goods sold by
|
| 14 | | the taxpayer during the year covered by such return, opening |
| 15 | | and closing
inventories of such goods for such year, cost of |
| 16 | | goods used from stock
or taken from stock and given away by the |
| 17 | | taxpayer during such year, pay
roll information of the |
| 18 | | taxpayer's business during such year and any
additional |
| 19 | | reasonable information which the Department deems would be
|
| 20 | | helpful in determining the accuracy of the monthly, quarterly |
| 21 | | or annual
returns filed by such taxpayer as hereinbefore |
| 22 | | provided for in this
Section. |
| 23 | | If the annual information return required by this Section |
| 24 | | is not
filed when and as required, the taxpayer shall be liable |
| 25 | | as follows: |
| 26 | | (i) Until January 1, 1994, the taxpayer shall be |
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| 1 | | liable
for a penalty equal to 1/6 of 1% of the tax due from |
| 2 | | such taxpayer
under this Act during the period to be |
| 3 | | covered by the annual return
for each month or fraction of |
| 4 | | a month until such return is filed as
required, the |
| 5 | | penalty to be assessed and collected in the same manner
as |
| 6 | | any other penalty provided for in this Act. |
| 7 | | (ii) On and after January 1, 1994, the taxpayer shall |
| 8 | | be liable for a
penalty as described in Section 3-4 of the |
| 9 | | Uniform Penalty and Interest Act. |
| 10 | | The chief executive officer, proprietor, owner or highest |
| 11 | | ranking
manager shall sign the annual return to certify the |
| 12 | | accuracy of the
information contained therein. Any person who |
| 13 | | willfully signs the
annual return containing false or |
| 14 | | inaccurate information shall be guilty
of perjury and punished |
| 15 | | accordingly. The annual return form prescribed
by the |
| 16 | | Department shall include a warning that the person signing the
|
| 17 | | return may be liable for perjury. |
| 18 | | The foregoing portion of this Section concerning the |
| 19 | | filing of an
annual information return shall not apply to a |
| 20 | | serviceman who is not
required to file an income tax return |
| 21 | | with the United States Government. |
| 22 | | As soon as possible after the first day of each month, upon |
| 23 | | certification
of the Department of Revenue, the Comptroller |
| 24 | | shall order transferred and
the Treasurer shall transfer from |
| 25 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount |
| 26 | | equal to 1.7% of 80% of the net revenue realized
under this Act |
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| 1 | | for the second preceding month.
Beginning April 1, 2000, this |
| 2 | | transfer is no longer required
and shall not be made. |
| 3 | | Net revenue realized for a month shall be the revenue |
| 4 | | collected by the State
pursuant to this Act, less the amount |
| 5 | | paid out during that month as
refunds to taxpayers for |
| 6 | | overpayment of liability. |
| 7 | | For greater simplicity of administration, it shall be |
| 8 | | permissible for
manufacturers, importers and wholesalers whose |
| 9 | | products are sold by numerous
servicemen in Illinois, and who |
| 10 | | wish to do so, to
assume the responsibility for accounting and |
| 11 | | paying to the Department
all tax accruing under this Act with |
| 12 | | respect to such sales, if the
servicemen who are affected do |
| 13 | | not make written objection to the
Department to this |
| 14 | | arrangement. |
| 15 | | (Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; |
| 16 | | 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article |
| 17 | | 15, Section 15-20, eff. 6-5-19; 101-10, Article 25, Section |
| 18 | | 25-115, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff. |
| 19 | | 6-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.)
|
| 20 | | Section 25. The Retailers' Occupation Tax Act is amended |
| 21 | | by changing Sections 2-10 and 3 as follows:
|
| 22 | | (35 ILCS 120/2-10)
|
| 23 | | Sec. 2-10. Rate of tax. Unless otherwise provided in this |
| 24 | | Section,
the tax imposed by this Act is at the rate of 6.25% of |
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| 1 | | gross receipts
from sales of tangible personal property made |
| 2 | | in the course of business.
|
| 3 | | Beginning on July 1, 2000 and through December 31, 2000, |
| 4 | | with respect to
motor fuel, as defined in Section 1.1 of the |
| 5 | | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of |
| 6 | | the Use Tax Act, the tax is
imposed at the rate of 1.25%.
|
| 7 | | Beginning on August 6, 2010 through August 15, 2010, with |
| 8 | | respect to sales tax holiday items as defined in Section 2-8 of |
| 9 | | this Act, the
tax is imposed at the rate of 1.25%. |
| 10 | | Within 14 days after the effective date of this amendatory |
| 11 | | Act of the 91st
General Assembly, each retailer of motor fuel |
| 12 | | and gasohol shall cause the
following notice to be posted in a |
| 13 | | prominently visible place on each retail
dispensing device |
| 14 | | that is used to dispense motor
fuel or gasohol in the State of |
| 15 | | Illinois: "As of July 1, 2000, the State of
Illinois has |
| 16 | | eliminated the State's share of sales tax on motor fuel and
|
| 17 | | gasohol through December 31, 2000. The price on this pump |
| 18 | | should reflect the
elimination of the tax." The notice shall |
| 19 | | be printed in bold print on a sign
that is no smaller than 4 |
| 20 | | inches by 8 inches. The sign shall be clearly
visible to |
| 21 | | customers. Any retailer who fails to post or maintain a |
| 22 | | required
sign through December 31, 2000 is guilty of a petty |
| 23 | | offense for which the fine
shall be $500 per day per each |
| 24 | | retail premises where a violation occurs.
|
| 25 | | With respect to gasohol, as defined in the Use Tax Act, the |
| 26 | | tax imposed
by this Act applies to (i) 70% of the proceeds of |
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| 1 | | sales made on or after
January 1, 1990, and before July 1, |
| 2 | | 2003, (ii) 80% of the proceeds of
sales made on or after July |
| 3 | | 1, 2003 and on or before July 1, 2017, and (iii) 100% of the |
| 4 | | proceeds of sales
made thereafter.
If, at any time, however, |
| 5 | | the tax under this Act on sales of gasohol, as
defined in
the |
| 6 | | Use Tax Act, is imposed at the rate of 1.25%, then the
tax |
| 7 | | imposed by this Act applies to 100% of the proceeds of sales of |
| 8 | | gasohol
made during that time.
|
| 9 | | With respect to majority blended ethanol fuel, as defined |
| 10 | | in the Use Tax Act,
the
tax
imposed by this Act does not apply |
| 11 | | to the proceeds of sales made on or after
July 1, 2003 and on |
| 12 | | or before December 31, 2023 but applies to 100% of the
proceeds |
| 13 | | of sales made thereafter.
|
| 14 | | With respect to biodiesel blends, as defined in the Use |
| 15 | | Tax Act, with no less
than 1% and no
more than 10% biodiesel, |
| 16 | | the tax imposed by this Act
applies to (i) 80% of the proceeds |
| 17 | | of sales made on or after July 1, 2003
and on or before |
| 18 | | December 31, 2018 and (ii) 100% of the
proceeds of sales made |
| 19 | | thereafter.
If, at any time, however, the tax under this Act on |
| 20 | | sales of biodiesel blends,
as
defined in the Use Tax Act, with |
| 21 | | no less than 1% and no more than 10% biodiesel
is imposed at |
| 22 | | the rate of 1.25%, then the
tax imposed by this Act applies to |
| 23 | | 100% of the proceeds of sales of biodiesel
blends with no less |
| 24 | | than 1% and no more than 10% biodiesel
made
during that time.
|
| 25 | | With respect to 100% biodiesel, as defined in the Use Tax |
| 26 | | Act, and biodiesel
blends, as defined in the Use Tax Act, with
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| 1 | | more than 10% but no more than 99% biodiesel, the tax imposed |
| 2 | | by this Act
does not apply to the proceeds of sales made on or |
| 3 | | after July 1, 2003
and on or before December 31, 2023 but |
| 4 | | applies to 100% of the
proceeds of sales made thereafter.
|
| 5 | | With respect to food for human consumption that is to be |
| 6 | | consumed off the
premises where it is sold (other than |
| 7 | | alcoholic beverages, food consisting of or infused with adult |
| 8 | | use cannabis, soft drinks, and
food that has been prepared for |
| 9 | | immediate consumption) and prescription and
nonprescription |
| 10 | | medicines, drugs, medical appliances, products classified as |
| 11 | | Class III medical devices by the United States Food and Drug |
| 12 | | Administration that are used for cancer treatment pursuant to |
| 13 | | a prescription, as well as any accessories and components |
| 14 | | related to those devices, modifications to a motor
vehicle for |
| 15 | | the purpose of rendering it usable by a person with a |
| 16 | | disability, and
insulin, urine testing materials, syringes, |
| 17 | | and needles used by diabetics, for
human use, the tax is |
| 18 | | imposed at the rate of 1%. For the purposes of this
Section, |
| 19 | | until September 1, 2009: the term "soft drinks" means any |
| 20 | | complete, finished, ready-to-use,
non-alcoholic drink, whether |
| 21 | | carbonated or not, including but not limited to
soda water, |
| 22 | | cola, fruit juice, vegetable juice, carbonated water, and all |
| 23 | | other
preparations commonly known as soft drinks of whatever |
| 24 | | kind or description that
are contained in any closed or sealed |
| 25 | | bottle, can, carton, or container,
regardless of size; but |
| 26 | | "soft drinks" does not include coffee, tea, non-carbonated
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| 1 | | water, infant formula, milk or milk products as defined in the |
| 2 | | Grade A
Pasteurized Milk and Milk Products Act, or drinks |
| 3 | | containing 50% or more
natural fruit or vegetable juice.
|
| 4 | | Notwithstanding any other provisions of this
Act, |
| 5 | | beginning September 1, 2009, "soft drinks" means non-alcoholic |
| 6 | | beverages that contain natural or artificial sweeteners. "Soft |
| 7 | | drinks" do not include beverages that contain milk or milk |
| 8 | | products, soy, rice or similar milk substitutes, or greater |
| 9 | | than 50% of vegetable or fruit juice by volume. |
| 10 | | Until August 1, 2009, and notwithstanding any other |
| 11 | | provisions of this
Act, "food for human consumption that is to |
| 12 | | be consumed off the premises where
it is sold" includes all |
| 13 | | food sold through a vending machine, except soft
drinks and |
| 14 | | food products that are dispensed hot from a vending machine,
|
| 15 | | regardless of the location of the vending machine. Beginning |
| 16 | | August 1, 2009, and notwithstanding any other provisions of |
| 17 | | this Act, "food for human consumption that is to be consumed |
| 18 | | off the premises where it is sold" includes all food sold |
| 19 | | through a vending machine, except soft drinks, candy, and food |
| 20 | | products that are dispensed hot from a vending machine, |
| 21 | | regardless of the location of the vending machine.
|
| 22 | | Notwithstanding any other provisions of this
Act, |
| 23 | | beginning September 1, 2009, "food for human consumption that |
| 24 | | is to be consumed off the premises where
it is sold" does not |
| 25 | | include candy. For purposes of this Section, "candy" means a |
| 26 | | preparation of sugar, honey, or other natural or artificial |
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| 1 | | sweeteners in combination with chocolate, fruits, nuts or |
| 2 | | other ingredients or flavorings in the form of bars, drops, or |
| 3 | | pieces. "Candy" does not include any preparation that contains |
| 4 | | flour or requires refrigeration. |
| 5 | | Notwithstanding any other provisions of this
Act, |
| 6 | | beginning September 1, 2009, "nonprescription medicines and |
| 7 | | drugs" does not include grooming and hygiene products. For |
| 8 | | purposes of this Section, "grooming and hygiene products" |
| 9 | | includes, but is not limited to, soaps and cleaning solutions, |
| 10 | | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan |
| 11 | | lotions and screens, unless those products are available by |
| 12 | | prescription only, regardless of whether the products meet the |
| 13 | | definition of "over-the-counter-drugs". For the purposes of |
| 14 | | this paragraph, "over-the-counter-drug" means a drug for human |
| 15 | | use that contains a label that identifies the product as a drug |
| 16 | | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" |
| 17 | | label includes: |
| 18 | | (A) A "Drug Facts" panel; or |
| 19 | | (B) A statement of the "active ingredient(s)" with a |
| 20 | | list of those ingredients contained in the compound, |
| 21 | | substance or preparation.
|
| 22 | | Beginning on the effective date of this amendatory Act of |
| 23 | | the 98th General Assembly, "prescription and nonprescription |
| 24 | | medicines and drugs" includes medical cannabis purchased from |
| 25 | | a registered dispensing organization under the Compassionate |
| 26 | | Use of Medical Cannabis Program Act. |
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| 1 | | As used in this Section, "adult use cannabis" means |
| 2 | | cannabis subject to tax under the Cannabis Cultivation |
| 3 | | Privilege Tax Law and the Cannabis Purchaser Excise Tax Law |
| 4 | | and does not include cannabis subject to tax under the |
| 5 | | Compassionate Use of Medical Cannabis Program Act. |
| 6 | | Beginning July 1, 2021, in addition to all other rates of |
| 7 | | tax imposed under this Act, a surcharge of 1% is imposed on the |
| 8 | | selling price of firearm ammunition. "Firearm ammunition" has |
| 9 | | the meaning given to that term under Section 31A-0.1 of the |
| 10 | | Criminal Code of 2012. |
| 11 | | (Source: P.A. 100-22, eff. 7-6-17; 101-363, eff. 8-9-19; |
| 12 | | 101-593, eff. 12-4-19.)
|
| 13 | | (35 ILCS 120/3) (from Ch. 120, par. 442)
|
| 14 | | Sec. 3. Except as provided in this Section, on or before |
| 15 | | the twentieth
day of each calendar month, every person engaged |
| 16 | | in the business of
selling tangible personal property at |
| 17 | | retail in this State during the
preceding calendar month shall |
| 18 | | file a return with the Department, stating: |
| 19 | | 1. The name of the seller; |
| 20 | | 2. His residence address and the address of his |
| 21 | | principal place of
business and the address of the |
| 22 | | principal place of business (if that is
a different |
| 23 | | address) from which he engages in the business of selling
|
| 24 | | tangible personal property at retail in this State; |
| 25 | | 3. Total amount of receipts received by him during the |
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| 1 | | preceding
calendar month or quarter, as the case may be, |
| 2 | | from sales of tangible
personal property, and from |
| 3 | | services furnished, by him during such
preceding calendar |
| 4 | | month or quarter; |
| 5 | | 4. Total amount received by him during the preceding |
| 6 | | calendar month or
quarter on charge and time sales of |
| 7 | | tangible personal property, and from
services furnished, |
| 8 | | by him prior to the month or quarter for which the return
|
| 9 | | is filed; |
| 10 | | 5. Deductions allowed by law; |
| 11 | | 6. Gross receipts which were received by him during |
| 12 | | the preceding
calendar month or quarter and upon the basis |
| 13 | | of which the tax is imposed; |
| 14 | | 7. The amount of credit provided in Section 2d of this |
| 15 | | Act; |
| 16 | | 8. The amount of tax due; |
| 17 | | 9. The signature of the taxpayer; and |
| 18 | | 10. Such other reasonable information as the |
| 19 | | Department may require. |
| 20 | | On and after January 1, 2018, except for returns for motor |
| 21 | | vehicles, watercraft, aircraft, and trailers that are required |
| 22 | | to be registered with an agency of this State, with respect to |
| 23 | | retailers whose annual gross receipts average $20,000 or more, |
| 24 | | all returns required to be filed pursuant to this Act shall be |
| 25 | | filed electronically. Retailers who demonstrate that they do |
| 26 | | not have access to the Internet or demonstrate hardship in |
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| 1 | | filing electronically may petition the Department to waive the |
| 2 | | electronic filing requirement. |
| 3 | | If a taxpayer fails to sign a return within 30 days after |
| 4 | | the proper notice
and demand for signature by the Department, |
| 5 | | the return shall be considered
valid and any amount shown to be |
| 6 | | due on the return shall be deemed assessed. |
| 7 | | Each return shall be accompanied by the statement of |
| 8 | | prepaid tax issued
pursuant to Section 2e for which credit is |
| 9 | | claimed. |
| 10 | | Prior to October 1, 2003, and on and after September 1, |
| 11 | | 2004 a retailer may accept a Manufacturer's Purchase
Credit
|
| 12 | | certification from a purchaser in satisfaction of Use Tax
as |
| 13 | | provided in Section 3-85 of the Use Tax Act if the purchaser |
| 14 | | provides the
appropriate documentation as required by Section |
| 15 | | 3-85
of the Use Tax Act. A Manufacturer's Purchase Credit
|
| 16 | | certification, accepted by a retailer prior to October 1, 2003 |
| 17 | | and on and after September 1, 2004 as provided
in
Section 3-85 |
| 18 | | of the Use Tax Act, may be used by that retailer to
satisfy |
| 19 | | Retailers' Occupation Tax liability in the amount claimed in
|
| 20 | | the certification, not to exceed 6.25% of the receipts
subject |
| 21 | | to tax from a qualifying purchase. A Manufacturer's Purchase |
| 22 | | Credit
reported on any original or amended return
filed under
|
| 23 | | this Act after October 20, 2003 for reporting periods prior to |
| 24 | | September 1, 2004 shall be disallowed. Manufacturer's |
| 25 | | Purchaser Credit reported on annual returns due on or after |
| 26 | | January 1, 2005 will be disallowed for periods prior to |
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| 1 | | September 1, 2004. No Manufacturer's
Purchase Credit may be |
| 2 | | used after September 30, 2003 through August 31, 2004 to
|
| 3 | | satisfy any
tax liability imposed under this Act, including |
| 4 | | any audit liability. |
| 5 | | The Department may require returns to be filed on a |
| 6 | | quarterly basis.
If so required, a return for each calendar |
| 7 | | quarter shall be filed on or
before the twentieth day of the |
| 8 | | calendar month following the end of such
calendar quarter. The |
| 9 | | taxpayer shall also file a return with the
Department for each |
| 10 | | of the first two months of each calendar quarter, on or
before |
| 11 | | the twentieth day of the following calendar month, stating: |
| 12 | | 1. The name of the seller; |
| 13 | | 2. The address of the principal place of business from |
| 14 | | which he engages
in the business of selling tangible |
| 15 | | personal property at retail in this State; |
| 16 | | 3. The total amount of taxable receipts received by |
| 17 | | him during the
preceding calendar month from sales of |
| 18 | | tangible personal property by him
during such preceding |
| 19 | | calendar month, including receipts from charge and
time |
| 20 | | sales, but less all deductions allowed by law; |
| 21 | | 4. The amount of credit provided in Section 2d of this |
| 22 | | Act; |
| 23 | | 5. The amount of tax due; and |
| 24 | | 6. Such other reasonable information as the Department |
| 25 | | may
require. |
| 26 | | Every person engaged in the business of selling aviation |
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| 1 | | fuel at retail in this State during the preceding calendar |
| 2 | | month shall, instead of reporting and paying tax as otherwise |
| 3 | | required by this Section, report and pay such tax on a separate |
| 4 | | aviation fuel tax return. The requirements related to the |
| 5 | | return shall be as otherwise provided in this Section. |
| 6 | | Notwithstanding any other provisions of this Act to the |
| 7 | | contrary, retailers selling aviation fuel shall file all |
| 8 | | aviation fuel tax returns and shall make all aviation fuel tax |
| 9 | | payments by electronic means in the manner and form required |
| 10 | | by the Department. For purposes of this Section, "aviation |
| 11 | | fuel" means jet fuel and aviation gasoline. |
| 12 | | Beginning on October 1, 2003, any person who is not a |
| 13 | | licensed
distributor, importing distributor, or manufacturer, |
| 14 | | as defined in the Liquor
Control Act of 1934, but is engaged in |
| 15 | | the business of
selling, at retail, alcoholic liquor
shall |
| 16 | | file a statement with the Department of Revenue, in a format
|
| 17 | | and at a time prescribed by the Department, showing the total |
| 18 | | amount paid for
alcoholic liquor purchased during the |
| 19 | | preceding month and such other
information as is reasonably |
| 20 | | required by the Department.
The Department may adopt rules to |
| 21 | | require
that this statement be filed in an electronic or |
| 22 | | telephonic format. Such rules
may provide for exceptions from |
| 23 | | the filing requirements of this paragraph. For
the
purposes of |
| 24 | | this
paragraph, the term "alcoholic liquor" shall have the |
| 25 | | meaning prescribed in the
Liquor Control Act of 1934. |
| 26 | | Beginning on October 1, 2003, every distributor, importing |
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| 1 | | distributor, and
manufacturer of alcoholic liquor as defined |
| 2 | | in the Liquor Control Act of 1934,
shall file a
statement with |
| 3 | | the Department of Revenue, no later than the 10th day of the
|
| 4 | | month for the
preceding month during which transactions |
| 5 | | occurred, by electronic means,
showing the
total amount of |
| 6 | | gross receipts from the sale of alcoholic liquor sold or
|
| 7 | | distributed during
the preceding month to purchasers; |
| 8 | | identifying the purchaser to whom it was
sold or
distributed; |
| 9 | | the purchaser's tax registration number; and such other
|
| 10 | | information
reasonably required by the Department. A |
| 11 | | distributor, importing distributor, or manufacturer of |
| 12 | | alcoholic liquor must personally deliver, mail, or provide by |
| 13 | | electronic means to each retailer listed on the monthly |
| 14 | | statement a report containing a cumulative total of that |
| 15 | | distributor's, importing distributor's, or manufacturer's |
| 16 | | total sales of alcoholic liquor to that retailer no later than |
| 17 | | the 10th day of the month for the preceding month during which |
| 18 | | the transaction occurred. The distributor, importing |
| 19 | | distributor, or manufacturer shall notify the retailer as to |
| 20 | | the method by which the distributor, importing distributor, or |
| 21 | | manufacturer will provide the sales information. If the |
| 22 | | retailer is unable to receive the sales information by |
| 23 | | electronic means, the distributor, importing distributor, or |
| 24 | | manufacturer shall furnish the sales information by personal |
| 25 | | delivery or by mail. For purposes of this paragraph, the term |
| 26 | | "electronic means" includes, but is not limited to, the use of |
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| 1 | | a secure Internet website, e-mail, or facsimile. |
| 2 | | If a total amount of less than $1 is payable, refundable or |
| 3 | | creditable,
such amount shall be disregarded if it is less |
| 4 | | than 50 cents and shall be
increased to $1 if it is 50 cents or |
| 5 | | more. |
| 6 | | Notwithstanding any other provision of this Act to the |
| 7 | | contrary, retailers subject to tax on cannabis shall file all |
| 8 | | cannabis tax returns and shall make all cannabis tax payments |
| 9 | | by electronic means in the manner and form required by the |
| 10 | | Department. |
| 11 | | Beginning October 1, 1993,
a taxpayer who has an average |
| 12 | | monthly tax liability of $150,000 or more shall
make all |
| 13 | | payments required by rules of the
Department by electronic |
| 14 | | funds transfer. Beginning October 1, 1994, a taxpayer
who has |
| 15 | | an average monthly tax liability of $100,000 or more shall |
| 16 | | make all
payments required by rules of the Department by |
| 17 | | electronic funds transfer.
Beginning October 1, 1995, a |
| 18 | | taxpayer who has an average monthly tax liability
of $50,000 |
| 19 | | or more shall make all
payments required by rules of the |
| 20 | | Department by electronic funds transfer.
Beginning October 1, |
| 21 | | 2000, a taxpayer who has an annual tax liability of
$200,000 or |
| 22 | | more shall make all payments required by rules of the |
| 23 | | Department by
electronic funds transfer. The term "annual tax |
| 24 | | liability" shall be the sum of
the taxpayer's liabilities |
| 25 | | under this Act, and under all other State and local
occupation |
| 26 | | and use tax laws administered by the Department, for the |
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| 1 | | immediately
preceding calendar year.
The term "average monthly |
| 2 | | tax liability" shall be the sum of the
taxpayer's liabilities |
| 3 | | under this
Act, and under all other State and local occupation |
| 4 | | and use tax
laws administered by the Department, for the |
| 5 | | immediately preceding calendar
year divided by 12.
Beginning |
| 6 | | on October 1, 2002, a taxpayer who has a tax liability in the
|
| 7 | | amount set forth in subsection (b) of Section 2505-210 of the |
| 8 | | Department of
Revenue Law shall make all payments required by |
| 9 | | rules of the Department by
electronic funds transfer. |
| 10 | | Before August 1 of each year beginning in 1993, the |
| 11 | | Department shall
notify all taxpayers required to make |
| 12 | | payments by electronic funds
transfer. All taxpayers
required |
| 13 | | to make payments by electronic funds transfer shall make those
|
| 14 | | payments for
a minimum of one year beginning on October 1. |
| 15 | | Any taxpayer not required to make payments by electronic |
| 16 | | funds transfer may
make payments by electronic funds transfer |
| 17 | | with
the permission of the Department. |
| 18 | | All taxpayers required to make payment by electronic funds |
| 19 | | transfer and
any taxpayers authorized to voluntarily make |
| 20 | | payments by electronic funds
transfer shall make those |
| 21 | | payments in the manner authorized by the Department. |
| 22 | | The Department shall adopt such rules as are necessary to |
| 23 | | effectuate a
program of electronic funds transfer and the |
| 24 | | requirements of this Section. |
| 25 | | Any amount which is required to be shown or reported on any |
| 26 | | return or
other document under this Act shall, if such amount |
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| 1 | | is not a whole-dollar
amount, be increased to the nearest |
| 2 | | whole-dollar amount in any case where
the fractional part of a |
| 3 | | dollar is 50 cents or more, and decreased to the
nearest |
| 4 | | whole-dollar amount where the fractional part of a dollar is |
| 5 | | less
than 50 cents. |
| 6 | | If the retailer is otherwise required to file a monthly |
| 7 | | return and if the
retailer's average monthly tax liability to |
| 8 | | the Department does not exceed
$200, the Department may |
| 9 | | authorize his returns to be filed on a quarter
annual basis, |
| 10 | | with the return for January, February and March of a given
year |
| 11 | | being due by April 20 of such year; with the return for April, |
| 12 | | May and
June of a given year being due by July 20 of such year; |
| 13 | | with the return for
July, August and September of a given year |
| 14 | | being due by October 20 of such
year, and with the return for |
| 15 | | October, November and December of a given
year being due by |
| 16 | | January 20 of the following year. |
| 17 | | If the retailer is otherwise required to file a monthly or |
| 18 | | quarterly
return and if the retailer's average monthly tax |
| 19 | | liability with the
Department does not exceed $50, the |
| 20 | | Department may authorize his returns to
be filed on an annual |
| 21 | | basis, with the return for a given year being due by
January 20 |
| 22 | | of the following year. |
| 23 | | Such quarter annual and annual returns, as to form and |
| 24 | | substance,
shall be subject to the same requirements as |
| 25 | | monthly returns. |
| 26 | | Notwithstanding any other provision in this Act concerning |
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| 1 | | the time
within which a retailer may file his return, in the |
| 2 | | case of any retailer
who ceases to engage in a kind of business |
| 3 | | which makes him responsible
for filing returns under this Act, |
| 4 | | such retailer shall file a final
return under this Act with the |
| 5 | | Department not more than one month after
discontinuing such |
| 6 | | business. |
| 7 | | Where the same person has more than one business |
| 8 | | registered with the
Department under separate registrations |
| 9 | | under this Act, such person may
not file each return that is |
| 10 | | due as a single return covering all such
registered |
| 11 | | businesses, but shall file separate returns for each such
|
| 12 | | registered business. |
| 13 | | In addition, with respect to motor vehicles, watercraft,
|
| 14 | | aircraft, and trailers that are required to be registered with |
| 15 | | an agency of
this State, except as otherwise provided in this |
| 16 | | Section, every
retailer selling this kind of tangible personal |
| 17 | | property shall file,
with the Department, upon a form to be |
| 18 | | prescribed and supplied by the
Department, a separate return |
| 19 | | for each such item of tangible personal
property which the |
| 20 | | retailer sells, except that if, in the same
transaction, (i) a |
| 21 | | retailer of aircraft, watercraft, motor vehicles or
trailers |
| 22 | | transfers more than one aircraft, watercraft, motor
vehicle or |
| 23 | | trailer to another aircraft, watercraft, motor vehicle
|
| 24 | | retailer or trailer retailer for the purpose of resale
or (ii) |
| 25 | | a retailer of aircraft, watercraft, motor vehicles, or |
| 26 | | trailers
transfers more than one aircraft, watercraft, motor |
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| 1 | | vehicle, or trailer to a
purchaser for use as a qualifying |
| 2 | | rolling stock as provided in Section 2-5 of
this Act, then
that |
| 3 | | seller may report the transfer of all aircraft,
watercraft, |
| 4 | | motor vehicles or trailers involved in that transaction to the
|
| 5 | | Department on the same uniform invoice-transaction reporting |
| 6 | | return form. For
purposes of this Section, "watercraft" means |
| 7 | | a Class 2, Class 3, or Class 4
watercraft as defined in Section |
| 8 | | 3-2 of the Boat Registration and Safety Act, a
personal |
| 9 | | watercraft, or any boat equipped with an inboard motor. |
| 10 | | In addition, with respect to motor vehicles, watercraft, |
| 11 | | aircraft, and trailers that are required to be registered with |
| 12 | | an agency of this State, every person who is engaged in the |
| 13 | | business of leasing or renting such items and who, in |
| 14 | | connection with such business, sells any such item to a |
| 15 | | retailer for the purpose of resale is, notwithstanding any |
| 16 | | other provision of this Section to the contrary, authorized to |
| 17 | | meet the return-filing requirement of this Act by reporting |
| 18 | | the transfer of all the aircraft, watercraft, motor vehicles, |
| 19 | | or trailers transferred for resale during a month to the |
| 20 | | Department on the same uniform invoice-transaction reporting |
| 21 | | return form on or before the 20th of the month following the |
| 22 | | month in which the transfer takes place. Notwithstanding any |
| 23 | | other provision of this Act to the contrary, all returns filed |
| 24 | | under this paragraph must be filed by electronic means in the |
| 25 | | manner and form as required by the Department. |
| 26 | | Any retailer who sells only motor vehicles, watercraft,
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| 1 | | aircraft, or trailers that are required to be registered with |
| 2 | | an agency of
this State, so that all
retailers' occupation tax |
| 3 | | liability is required to be reported, and is
reported, on such |
| 4 | | transaction reporting returns and who is not otherwise
|
| 5 | | required to file monthly or quarterly returns, need not file |
| 6 | | monthly or
quarterly returns. However, those retailers shall |
| 7 | | be required to
file returns on an annual basis. |
| 8 | | The transaction reporting return, in the case of motor |
| 9 | | vehicles
or trailers that are required to be registered with |
| 10 | | an agency of this
State, shall
be the same document as the |
| 11 | | Uniform Invoice referred to in Section 5-402
of the Illinois |
| 12 | | Vehicle Code and must show the name and address of the
seller; |
| 13 | | the name and address of the purchaser; the amount of the |
| 14 | | selling
price including the amount allowed by the retailer for |
| 15 | | traded-in
property, if any; the amount allowed by the retailer |
| 16 | | for the traded-in
tangible personal property, if any, to the |
| 17 | | extent to which Section 1 of
this Act allows an exemption for |
| 18 | | the value of traded-in property; the
balance payable after |
| 19 | | deducting such trade-in allowance from the total
selling |
| 20 | | price; the amount of tax due from the retailer with respect to
|
| 21 | | such transaction; the amount of tax collected from the |
| 22 | | purchaser by the
retailer on such transaction (or satisfactory |
| 23 | | evidence that such tax is
not due in that particular instance, |
| 24 | | if that is claimed to be the fact);
the place and date of the |
| 25 | | sale; a sufficient identification of the
property sold; such |
| 26 | | other information as is required in Section 5-402 of
the |
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| 1 | | Illinois Vehicle Code, and such other information as the |
| 2 | | Department
may reasonably require. |
| 3 | | The transaction reporting return in the case of watercraft
|
| 4 | | or aircraft must show
the name and address of the seller; the |
| 5 | | name and address of the
purchaser; the amount of the selling |
| 6 | | price including the amount allowed
by the retailer for |
| 7 | | traded-in property, if any; the amount allowed by
the retailer |
| 8 | | for the traded-in tangible personal property, if any, to
the |
| 9 | | extent to which Section 1 of this Act allows an exemption for |
| 10 | | the
value of traded-in property; the balance payable after |
| 11 | | deducting such
trade-in allowance from the total selling |
| 12 | | price; the amount of tax due
from the retailer with respect to |
| 13 | | such transaction; the amount of tax
collected from the |
| 14 | | purchaser by the retailer on such transaction (or
satisfactory |
| 15 | | evidence that such tax is not due in that particular
instance, |
| 16 | | if that is claimed to be the fact); the place and date of the
|
| 17 | | sale, a sufficient identification of the property sold, and |
| 18 | | such other
information as the Department may reasonably |
| 19 | | require. |
| 20 | | Such transaction reporting return shall be filed not later |
| 21 | | than 20
days after the day of delivery of the item that is |
| 22 | | being sold, but may
be filed by the retailer at any time sooner |
| 23 | | than that if he chooses to
do so. The transaction reporting |
| 24 | | return and tax remittance or proof of
exemption from the |
| 25 | | Illinois use tax may be transmitted to the Department
by way of |
| 26 | | the State agency with which, or State officer with whom the
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| 1 | | tangible personal property must be titled or registered (if |
| 2 | | titling or
registration is required) if the Department and |
| 3 | | such agency or State
officer determine that this procedure |
| 4 | | will expedite the processing of
applications for title or |
| 5 | | registration. |
| 6 | | With each such transaction reporting return, the retailer |
| 7 | | shall remit
the proper amount of tax due (or shall submit |
| 8 | | satisfactory evidence that
the sale is not taxable if that is |
| 9 | | the case), to the Department or its
agents, whereupon the |
| 10 | | Department shall issue, in the purchaser's name, a
use tax |
| 11 | | receipt (or a certificate of exemption if the Department is
|
| 12 | | satisfied that the particular sale is tax exempt) which such |
| 13 | | purchaser
may submit to the agency with which, or State |
| 14 | | officer with whom, he must
title or register the tangible |
| 15 | | personal property that is involved (if
titling or registration |
| 16 | | is required) in support of such purchaser's
application for an |
| 17 | | Illinois certificate or other evidence of title or
|
| 18 | | registration to such tangible personal property. |
| 19 | | No retailer's failure or refusal to remit tax under this |
| 20 | | Act
precludes a user, who has paid the proper tax to the |
| 21 | | retailer, from
obtaining his certificate of title or other |
| 22 | | evidence of title or
registration (if titling or registration |
| 23 | | is required) upon satisfying
the Department that such user has |
| 24 | | paid the proper tax (if tax is due) to
the retailer. The |
| 25 | | Department shall adopt appropriate rules to carry out
the |
| 26 | | mandate of this paragraph. |
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| 1 | | If the user who would otherwise pay tax to the retailer |
| 2 | | wants the
transaction reporting return filed and the payment |
| 3 | | of the tax or proof
of exemption made to the Department before |
| 4 | | the retailer is willing to
take these actions and such user has |
| 5 | | not paid the tax to the retailer,
such user may certify to the |
| 6 | | fact of such delay by the retailer and may
(upon the Department |
| 7 | | being satisfied of the truth of such certification)
transmit |
| 8 | | the information required by the transaction reporting return
|
| 9 | | and the remittance for tax or proof of exemption directly to |
| 10 | | the
Department and obtain his tax receipt or exemption |
| 11 | | determination, in
which event the transaction reporting return |
| 12 | | and tax remittance (if a
tax payment was required) shall be |
| 13 | | credited by the Department to the
proper retailer's account |
| 14 | | with the Department, but without the 2.1% or 1.75%
discount |
| 15 | | provided for in this Section being allowed. When the user pays
|
| 16 | | the tax directly to the Department, he shall pay the tax in the |
| 17 | | same
amount and in the same form in which it would be remitted |
| 18 | | if the tax had
been remitted to the Department by the retailer. |
| 19 | | Refunds made by the seller during the preceding return |
| 20 | | period to
purchasers, on account of tangible personal property |
| 21 | | returned to the
seller, shall be allowed as a deduction under |
| 22 | | subdivision 5 of his monthly
or quarterly return, as the case |
| 23 | | may be, in case the
seller had theretofore included the |
| 24 | | receipts from the sale of such
tangible personal property in a |
| 25 | | return filed by him and had paid the tax
imposed by this Act |
| 26 | | with respect to such receipts. |
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| 1 | | Where the seller is a corporation, the return filed on |
| 2 | | behalf of such
corporation shall be signed by the president, |
| 3 | | vice-president, secretary
or treasurer or by the properly |
| 4 | | accredited agent of such corporation. |
| 5 | | Where the seller is a limited liability company, the |
| 6 | | return filed on behalf
of the limited liability company shall |
| 7 | | be signed by a manager, member, or
properly accredited agent |
| 8 | | of the limited liability company. |
| 9 | | Except as provided in this Section, the retailer filing |
| 10 | | the return
under this Section shall, at the time of filing such |
| 11 | | return, pay to the
Department the amount of tax imposed by this |
| 12 | | Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% |
| 13 | | on and after January 1, 1990, or $5 per
calendar year, |
| 14 | | whichever is greater, which is allowed to
reimburse the |
| 15 | | retailer for the expenses incurred in keeping records,
|
| 16 | | preparing and filing returns, remitting the tax and supplying |
| 17 | | data to
the Department on request. The discount under this |
| 18 | | Section is not allowed for the 1.25% portion of taxes paid on |
| 19 | | aviation fuel that is subject to the revenue use requirements |
| 20 | | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. Any prepayment made |
| 21 | | pursuant to Section 2d
of this Act shall be included in the |
| 22 | | amount on which such
2.1% or 1.75% discount is computed. In the |
| 23 | | case of retailers who report
and pay the tax on a transaction |
| 24 | | by transaction basis, as provided in this
Section, such |
| 25 | | discount shall be taken with each such tax remittance
instead |
| 26 | | of when such retailer files his periodic return. The discount |
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| 1 | | allowed under this Section is allowed only for returns that |
| 2 | | are filed in the manner required by this Act. The Department |
| 3 | | may disallow the discount for retailers whose certificate of |
| 4 | | registration is revoked at the time the return is filed, but |
| 5 | | only if the Department's decision to revoke the certificate of |
| 6 | | registration has become final. |
| 7 | | Before October 1, 2000, if the taxpayer's average monthly |
| 8 | | tax liability
to the Department
under this Act, the Use Tax |
| 9 | | Act, the Service Occupation Tax
Act, and the Service Use Tax |
| 10 | | Act, excluding any liability for prepaid sales
tax to be |
| 11 | | remitted in accordance with Section 2d of this Act, was
|
| 12 | | $10,000
or more during the preceding 4 complete calendar |
| 13 | | quarters, he shall file a
return with the Department each |
| 14 | | month by the 20th day of the month next
following the month |
| 15 | | during which such tax liability is incurred and shall
make |
| 16 | | payments to the Department on or before the 7th, 15th, 22nd and |
| 17 | | last
day of the month during which such liability is incurred.
|
| 18 | | On and after October 1, 2000, if the taxpayer's average |
| 19 | | monthly tax liability
to the Department under this Act, the |
| 20 | | Use Tax Act, the Service Occupation Tax
Act, and the Service |
| 21 | | Use Tax Act, excluding any liability for prepaid sales tax
to |
| 22 | | be remitted in accordance with Section 2d of this Act, was |
| 23 | | $20,000 or more
during the preceding 4 complete calendar |
| 24 | | quarters, he shall file a return with
the Department each |
| 25 | | month by the 20th day of the month next following the month
|
| 26 | | during which such tax liability is incurred and shall make |
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| 1 | | payment to the
Department on or before the 7th, 15th, 22nd and |
| 2 | | last day of the month during
which such liability is incurred.
|
| 3 | | If the month
during which such tax liability is incurred began |
| 4 | | prior to January 1, 1985,
each payment shall be in an amount |
| 5 | | equal to 1/4 of the taxpayer's actual
liability for the month |
| 6 | | or an amount set by the Department not to exceed
1/4 of the |
| 7 | | average monthly liability of the taxpayer to the Department |
| 8 | | for
the preceding 4 complete calendar quarters (excluding the |
| 9 | | month of highest
liability and the month of lowest liability |
| 10 | | in such 4 quarter period). If
the month during which such tax |
| 11 | | liability is incurred begins on or after
January 1, 1985 and |
| 12 | | prior to January 1, 1987, each payment shall be in an
amount |
| 13 | | equal to 22.5% of the taxpayer's actual liability for the |
| 14 | | month or
27.5% of the taxpayer's liability for the same |
| 15 | | calendar
month of the preceding year. If the month during |
| 16 | | which such tax
liability is incurred begins on or after |
| 17 | | January 1, 1987 and prior to
January 1, 1988, each payment |
| 18 | | shall be in an amount equal to 22.5% of the
taxpayer's actual |
| 19 | | liability for the month or 26.25% of the taxpayer's
liability |
| 20 | | for the same calendar month of the preceding year. If the month
|
| 21 | | during which such tax liability is incurred begins on or after |
| 22 | | January 1,
1988, and prior to January 1, 1989, or begins on or |
| 23 | | after January 1, 1996, each
payment shall be in an amount
equal |
| 24 | | to 22.5% of the taxpayer's actual liability for the month or |
| 25 | | 25% of
the taxpayer's liability for the same calendar month of |
| 26 | | the preceding year. If
the month during which such tax |
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| 1 | | liability is incurred begins on or after
January 1, 1989, and |
| 2 | | prior to January 1, 1996, each payment shall be in an
amount |
| 3 | | equal to 22.5% of the
taxpayer's actual liability for the |
| 4 | | month or 25% of the taxpayer's
liability for the same calendar |
| 5 | | month of the preceding year or 100% of the
taxpayer's actual |
| 6 | | liability for the quarter monthly reporting period. The
amount |
| 7 | | of such quarter monthly payments shall be credited against
the |
| 8 | | final tax liability of the taxpayer's return for that month. |
| 9 | | Before
October 1, 2000, once
applicable, the requirement of |
| 10 | | the making of quarter monthly payments to
the Department by |
| 11 | | taxpayers having an average monthly tax liability of
$10,000 |
| 12 | | or more as determined in the manner provided above
shall |
| 13 | | continue
until such taxpayer's average monthly liability to |
| 14 | | the Department during
the preceding 4 complete calendar |
| 15 | | quarters (excluding the month of highest
liability and the |
| 16 | | month of lowest liability) is less than
$9,000, or until
such |
| 17 | | taxpayer's average monthly liability to the Department as |
| 18 | | computed for
each calendar quarter of the 4 preceding complete |
| 19 | | calendar quarter period
is less than $10,000. However, if a |
| 20 | | taxpayer can show the
Department that
a substantial change in |
| 21 | | the taxpayer's business has occurred which causes
the taxpayer |
| 22 | | to anticipate that his average monthly tax liability for the
|
| 23 | | reasonably foreseeable future will fall below the $10,000 |
| 24 | | threshold
stated above, then
such taxpayer
may petition the |
| 25 | | Department for a change in such taxpayer's reporting
status. |
| 26 | | On and after October 1, 2000, once applicable, the requirement |
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| 1 | | of
the making of quarter monthly payments to the Department by |
| 2 | | taxpayers having an
average monthly tax liability of $20,000 |
| 3 | | or more as determined in the manner
provided above shall |
| 4 | | continue until such taxpayer's average monthly liability
to |
| 5 | | the Department during the preceding 4 complete calendar |
| 6 | | quarters (excluding
the month of highest liability and the |
| 7 | | month of lowest liability) is less than
$19,000 or until such |
| 8 | | taxpayer's average monthly liability to the Department as
|
| 9 | | computed for each calendar quarter of the 4 preceding complete |
| 10 | | calendar quarter
period is less than $20,000. However, if a |
| 11 | | taxpayer can show the Department
that a substantial change in |
| 12 | | the taxpayer's business has occurred which causes
the taxpayer |
| 13 | | to anticipate that his average monthly tax liability for the
|
| 14 | | reasonably foreseeable future will fall below the $20,000 |
| 15 | | threshold stated
above, then such taxpayer may petition the |
| 16 | | Department for a change in such
taxpayer's reporting status. |
| 17 | | The Department shall change such taxpayer's
reporting status
|
| 18 | | unless it finds that such change is seasonal in nature and not |
| 19 | | likely to be
long term. If any such quarter monthly payment is |
| 20 | | not paid at the time or
in the amount required by this Section, |
| 21 | | then the taxpayer shall be liable for
penalties and interest |
| 22 | | on the difference
between the minimum amount due as a payment |
| 23 | | and the amount of such quarter
monthly payment actually and |
| 24 | | timely paid, except insofar as the
taxpayer has previously |
| 25 | | made payments for that month to the Department in
excess of the |
| 26 | | minimum payments previously due as provided in this Section.
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| 1 | | The Department shall make reasonable rules and regulations to |
| 2 | | govern the
quarter monthly payment amount and quarter monthly |
| 3 | | payment dates for
taxpayers who file on other than a calendar |
| 4 | | monthly basis. |
| 5 | | The provisions of this paragraph apply before October 1, |
| 6 | | 2001.
Without regard to whether a taxpayer is required to make |
| 7 | | quarter monthly
payments as specified above, any taxpayer who |
| 8 | | is required by Section 2d
of this Act to collect and remit |
| 9 | | prepaid taxes and has collected prepaid
taxes which average in |
| 10 | | excess of $25,000 per month during the preceding
2 complete |
| 11 | | calendar quarters, shall file a return with the Department as
|
| 12 | | required by Section 2f and shall make payments to the |
| 13 | | Department on or before
the 7th, 15th, 22nd and last day of the |
| 14 | | month during which such liability
is incurred. If the month |
| 15 | | during which such tax liability is incurred
began prior to |
| 16 | | September 1, 1985 (the effective date of Public Act 84-221), |
| 17 | | each
payment shall be in an amount not less than 22.5% of the |
| 18 | | taxpayer's actual
liability under Section 2d. If the month |
| 19 | | during which such tax liability
is incurred begins on or after |
| 20 | | January 1, 1986, each payment shall be in an
amount equal to |
| 21 | | 22.5% of the taxpayer's actual liability for the month or
|
| 22 | | 27.5% of the taxpayer's liability for the same calendar month |
| 23 | | of the
preceding calendar year. If the month during which such |
| 24 | | tax liability is
incurred begins on or after January 1, 1987, |
| 25 | | each payment shall be in an
amount equal to 22.5% of the |
| 26 | | taxpayer's actual liability for the month or
26.25% of the |
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| 1 | | taxpayer's liability for the same calendar month of the
|
| 2 | | preceding year. The amount of such quarter monthly payments |
| 3 | | shall be
credited against the final tax liability of the |
| 4 | | taxpayer's return for that
month filed under this Section or |
| 5 | | Section 2f, as the case may be. Once
applicable, the |
| 6 | | requirement of the making of quarter monthly payments to
the |
| 7 | | Department pursuant to this paragraph shall continue until |
| 8 | | such
taxpayer's average monthly prepaid tax collections during |
| 9 | | the preceding 2
complete calendar quarters is $25,000 or less. |
| 10 | | If any such quarter monthly
payment is not paid at the time or |
| 11 | | in the amount required, the taxpayer
shall be liable for |
| 12 | | penalties and interest on such difference, except
insofar as |
| 13 | | the taxpayer has previously made payments for that month in
|
| 14 | | excess of the minimum payments previously due. |
| 15 | | The provisions of this paragraph apply on and after |
| 16 | | October 1, 2001.
Without regard to whether a taxpayer is |
| 17 | | required to make quarter monthly
payments as specified above, |
| 18 | | any taxpayer who is required by Section 2d of this
Act to |
| 19 | | collect and remit prepaid taxes and has collected prepaid |
| 20 | | taxes that
average in excess of $20,000 per month during the |
| 21 | | preceding 4 complete calendar
quarters shall file a return |
| 22 | | with the Department as required by Section 2f
and shall make |
| 23 | | payments to the Department on or before the 7th, 15th, 22nd and
|
| 24 | | last day of the month during which the liability is incurred. |
| 25 | | Each payment
shall be in an amount equal to 22.5% of the |
| 26 | | taxpayer's actual liability for the
month or 25% of the |
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| 1 | | taxpayer's liability for the same calendar month of the
|
| 2 | | preceding year. The amount of the quarter monthly payments |
| 3 | | shall be credited
against the final tax liability of the |
| 4 | | taxpayer's return for that month filed
under this Section or |
| 5 | | Section 2f, as the case may be. Once applicable, the
|
| 6 | | requirement of the making of quarter monthly payments to the |
| 7 | | Department
pursuant to this paragraph shall continue until the |
| 8 | | taxpayer's average monthly
prepaid tax collections during the |
| 9 | | preceding 4 complete calendar quarters
(excluding the month of |
| 10 | | highest liability and the month of lowest liability) is
less |
| 11 | | than $19,000 or until such taxpayer's average monthly |
| 12 | | liability to the
Department as computed for each calendar |
| 13 | | quarter of the 4 preceding complete
calendar quarters is less |
| 14 | | than $20,000. If any such quarter monthly payment is
not paid |
| 15 | | at the time or in the amount required, the taxpayer shall be |
| 16 | | liable
for penalties and interest on such difference, except |
| 17 | | insofar as the taxpayer
has previously made payments for that |
| 18 | | month in excess of the minimum payments
previously due. |
| 19 | | If any payment provided for in this Section exceeds
the |
| 20 | | taxpayer's liabilities under this Act, the Use Tax Act, the |
| 21 | | Service
Occupation Tax Act and the Service Use Tax Act, as |
| 22 | | shown on an original
monthly return, the Department shall, if |
| 23 | | requested by the taxpayer, issue to
the taxpayer a credit |
| 24 | | memorandum no later than 30 days after the date of
payment. The |
| 25 | | credit evidenced by such credit memorandum may
be assigned by |
| 26 | | the taxpayer to a similar taxpayer under this Act, the
Use Tax |
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| 1 | | Act, the Service Occupation Tax Act or the Service Use Tax Act, |
| 2 | | in
accordance with reasonable rules and regulations to be |
| 3 | | prescribed by the
Department. If no such request is made, the |
| 4 | | taxpayer may credit such excess
payment against tax liability |
| 5 | | subsequently to be remitted to the Department
under this Act, |
| 6 | | the Use Tax Act, the Service Occupation Tax Act or the
Service |
| 7 | | Use Tax Act, in accordance with reasonable rules and |
| 8 | | regulations
prescribed by the Department. If the Department |
| 9 | | subsequently determined
that all or any part of the credit |
| 10 | | taken was not actually due to the
taxpayer, the taxpayer's |
| 11 | | 2.1% and 1.75% vendor's discount shall be reduced
by 2.1% or |
| 12 | | 1.75% of the difference between the credit taken and that
|
| 13 | | actually due, and that taxpayer shall be liable for penalties |
| 14 | | and interest
on such difference. |
| 15 | | If a retailer of motor fuel is entitled to a credit under |
| 16 | | Section 2d of
this Act which exceeds the taxpayer's liability |
| 17 | | to the Department under
this Act for the month which the |
| 18 | | taxpayer is filing a return, the
Department shall issue the |
| 19 | | taxpayer a credit memorandum for the excess. |
| 20 | | Beginning January 1, 1990, each month the Department shall |
| 21 | | pay into
the Local Government Tax Fund, a special fund in the |
| 22 | | State treasury which
is hereby created, the net revenue |
| 23 | | realized for the preceding month from
the 1% tax imposed under |
| 24 | | this Act. |
| 25 | | Beginning January 1, 1990, each month the Department shall |
| 26 | | pay into
the County and Mass Transit District Fund, a special |
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| 1 | | fund in the State
treasury which is hereby created, 4% of the |
| 2 | | net revenue realized
for the preceding month from the 6.25% |
| 3 | | general rate other than aviation fuel sold on or after |
| 4 | | December 1, 2019. This exception for aviation fuel only |
| 5 | | applies for so long as the revenue use requirements of 49 |
| 6 | | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. |
| 7 | | Beginning August 1, 2000, each
month the Department shall |
| 8 | | pay into the
County and Mass Transit District Fund 20% of the |
| 9 | | net revenue realized for the
preceding month from the 1.25% |
| 10 | | rate on the selling price of motor fuel and
gasohol. Beginning |
| 11 | | September 1, 2010, each month the Department shall pay into |
| 12 | | the County and Mass Transit District Fund 20% of the net |
| 13 | | revenue realized for the preceding month from the 1.25% rate |
| 14 | | on the selling price of sales tax holiday items. |
| 15 | | Beginning January 1, 1990, each month the Department shall |
| 16 | | pay into
the Local Government Tax Fund 16% of the net revenue |
| 17 | | realized for the
preceding month from the 6.25% general rate |
| 18 | | on the selling price of
tangible personal property other than |
| 19 | | aviation fuel sold on or after December 1, 2019. This |
| 20 | | exception for aviation fuel only applies for so long as the |
| 21 | | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. |
| 22 | | 47133 are binding on the State. |
| 23 | | For aviation fuel sold on or after December 1, 2019, each |
| 24 | | month the Department shall pay into the State Aviation Program |
| 25 | | Fund 20% of the net revenue realized for the preceding month |
| 26 | | from the 6.25% general rate on the selling price of aviation |
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| 1 | | fuel, less an amount estimated by the Department to be |
| 2 | | required for refunds of the 20% portion of the tax on aviation |
| 3 | | fuel under this Act, which amount shall be deposited into the |
| 4 | | Aviation Fuel Sales Tax Refund Fund. The Department shall only |
| 5 | | pay moneys into the State Aviation Program Fund and the |
| 6 | | Aviation Fuel Sales Tax Refund Fund under this Act for so long |
| 7 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
| 8 | | U.S.C. 47133 are binding on the State. |
| 9 | | Beginning August 1, 2000, each
month the Department shall |
| 10 | | pay into the
Local Government Tax Fund 80% of the net revenue |
| 11 | | realized for the preceding
month from the 1.25% rate on the |
| 12 | | selling price of motor fuel and gasohol. Beginning September |
| 13 | | 1, 2010, each month the Department shall pay into the Local |
| 14 | | Government Tax Fund 80% of the net revenue realized for the |
| 15 | | preceding month from the 1.25% rate on the selling price of |
| 16 | | sales tax holiday items. |
| 17 | | Beginning October 1, 2009, each month the Department shall |
| 18 | | pay into the Capital Projects Fund an amount that is equal to |
| 19 | | an amount estimated by the Department to represent 80% of the |
| 20 | | net revenue realized for the preceding month from the sale of |
| 21 | | candy, grooming and hygiene products, and soft drinks that had |
| 22 | | been taxed at a rate of 1% prior to September 1, 2009 but that |
| 23 | | are now taxed at 6.25%. |
| 24 | | Beginning July 1, 2011, each
month the Department shall |
| 25 | | pay into the Clean Air Act Permit Fund 80% of the net revenue |
| 26 | | realized for the
preceding month from the 6.25% general rate |
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| 1 | | on the selling price of sorbents used in Illinois in the |
| 2 | | process of sorbent injection as used to comply with the |
| 3 | | Environmental Protection Act or the federal Clean Air Act, but |
| 4 | | the total payment into the Clean Air Act Permit Fund under this |
| 5 | | Act and the Use Tax Act shall not exceed $2,000,000 in any |
| 6 | | fiscal year. |
| 7 | | Beginning July 1, 2013, each month the Department shall |
| 8 | | pay into the Underground Storage Tank Fund from the proceeds |
| 9 | | collected under this Act, the Use Tax Act, the Service Use Tax |
| 10 | | Act, and the Service Occupation Tax Act an amount equal to the |
| 11 | | average monthly deficit in the Underground Storage Tank Fund |
| 12 | | during the prior year, as certified annually by the Illinois |
| 13 | | Environmental Protection Agency, but the total payment into |
| 14 | | the Underground Storage Tank Fund under this Act, the Use Tax |
| 15 | | Act, the Service Use Tax Act, and the Service Occupation Tax |
| 16 | | Act shall not exceed $18,000,000 in any State fiscal year. As |
| 17 | | used in this paragraph, the "average monthly deficit" shall be |
| 18 | | equal to the difference between the average monthly claims for |
| 19 | | payment by the fund and the average monthly revenues deposited |
| 20 | | into the fund, excluding payments made pursuant to this |
| 21 | | paragraph. |
| 22 | | Beginning July 1, 2015, of the remainder of the moneys |
| 23 | | received by the Department under the Use Tax Act, the Service |
| 24 | | Use Tax Act, the Service Occupation Tax Act, and this Act, each |
| 25 | | month the Department shall deposit $500,000 into the State |
| 26 | | Crime Laboratory Fund. |
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| 1 | | Beginning July 1, 2021, the Department shall pay into the |
| 2 | | Mental Health Services Fund 100% of the net revenue realized |
| 3 | | for the preceding month from the 1% surcharge on the selling |
| 4 | | price of firearm ammunition. |
| 5 | | Of the remainder of the moneys received by the Department |
| 6 | | pursuant
to this Act, (a) 1.75% thereof shall be paid into the |
| 7 | | Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on |
| 8 | | and after July 1, 1989,
3.8% thereof shall be paid into the |
| 9 | | Build Illinois Fund; provided, however,
that if in any fiscal |
| 10 | | year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case |
| 11 | | may be, of the moneys received by the Department and required |
| 12 | | to
be paid into the Build Illinois Fund pursuant to this Act, |
| 13 | | Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax |
| 14 | | Act, and Section 9 of the
Service Occupation Tax Act, such Acts |
| 15 | | being hereinafter called the "Tax
Acts" and such aggregate of |
| 16 | | 2.2% or 3.8%, as the case may be, of moneys
being hereinafter |
| 17 | | called the "Tax Act Amount", and (2) the amount
transferred to |
| 18 | | the Build Illinois Fund from the State and Local Sales Tax
|
| 19 | | Reform Fund shall be less than the Annual Specified Amount (as |
| 20 | | hereinafter
defined), an amount equal to the difference shall |
| 21 | | be immediately paid into
the Build Illinois Fund from other |
| 22 | | moneys received by the Department
pursuant to the Tax Acts; |
| 23 | | the "Annual Specified Amount" means the amounts
specified |
| 24 | | below for fiscal years 1986 through 1993: |
|
| 25 | | Fiscal Year | Annual Specified Amount | |
| 26 | | 1986 | $54,800,000 | |
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| 1 | | 1987 | $76,650,000 | |
| 2 | | 1988 | $80,480,000 | |
| 3 | | 1989 | $88,510,000 | |
| 4 | | 1990 | $115,330,000 | |
| 5 | | 1991 | $145,470,000 | |
| 6 | | 1992 | $182,730,000 | |
| 7 | | 1993 | $206,520,000; |
|
| 8 | | and means the Certified Annual Debt Service Requirement (as |
| 9 | | defined in
Section 13 of the Build Illinois Bond Act) or the |
| 10 | | Tax Act Amount, whichever
is greater, for fiscal year 1994 and |
| 11 | | each fiscal year thereafter; and
further provided, that if on |
| 12 | | the last business day of any month the sum of
(1) the Tax Act |
| 13 | | Amount required to be deposited into the Build Illinois
Bond |
| 14 | | Account in the Build Illinois Fund during such month and (2) |
| 15 | | the
amount transferred to the Build Illinois Fund from the |
| 16 | | State and Local
Sales Tax Reform Fund shall have been less than |
| 17 | | 1/12 of the Annual
Specified Amount, an amount equal to the |
| 18 | | difference shall be immediately
paid into the Build Illinois |
| 19 | | Fund from other moneys received by the
Department pursuant to |
| 20 | | the Tax Acts; and, further provided, that in no
event shall the |
| 21 | | payments required under the preceding proviso result in
|
| 22 | | aggregate payments into the Build Illinois Fund pursuant to |
| 23 | | this clause (b)
for any fiscal year in excess of the greater of |
| 24 | | (i) the Tax Act Amount or
(ii) the Annual Specified Amount for |
| 25 | | such fiscal year. The amounts payable
into the Build Illinois |
| 26 | | Fund under clause (b) of the first sentence in this
paragraph |
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| 1 | | shall be payable only until such time as the aggregate amount |
| 2 | | on
deposit under each trust indenture securing Bonds issued |
| 3 | | and outstanding
pursuant to the Build Illinois Bond Act is |
| 4 | | sufficient, taking into account
any future investment income, |
| 5 | | to fully provide, in accordance with such
indenture, for the |
| 6 | | defeasance of or the payment of the principal of,
premium, if |
| 7 | | any, and interest on the Bonds secured by such indenture and on
|
| 8 | | any Bonds expected to be issued thereafter and all fees and |
| 9 | | costs payable
with respect thereto, all as certified by the |
| 10 | | Director of the Bureau of the
Budget (now Governor's Office of |
| 11 | | Management and Budget). If on the last
business day of any |
| 12 | | month in which Bonds are
outstanding pursuant to the Build |
| 13 | | Illinois Bond Act, the aggregate of
moneys deposited in the |
| 14 | | Build Illinois Bond Account in the Build Illinois
Fund in such |
| 15 | | month shall be less than the amount required to be transferred
|
| 16 | | in such month from the Build Illinois Bond Account to the Build |
| 17 | | Illinois
Bond Retirement and Interest Fund pursuant to Section |
| 18 | | 13 of the Build
Illinois Bond Act, an amount equal to such |
| 19 | | deficiency shall be immediately
paid from other moneys |
| 20 | | received by the Department pursuant to the Tax Acts
to the |
| 21 | | Build Illinois Fund; provided, however, that any amounts paid |
| 22 | | to the
Build Illinois Fund in any fiscal year pursuant to this |
| 23 | | sentence shall be
deemed to constitute payments pursuant to |
| 24 | | clause (b) of the first sentence
of this paragraph and shall |
| 25 | | reduce the amount otherwise payable for such
fiscal year |
| 26 | | pursuant to that clause (b). The moneys received by the
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| 1 | | Department pursuant to this Act and required to be deposited |
| 2 | | into the Build
Illinois Fund are subject to the pledge, claim |
| 3 | | and charge set forth in
Section 12 of the Build Illinois Bond |
| 4 | | Act. |
| 5 | | Subject to payment of amounts into the Build Illinois Fund |
| 6 | | as provided in
the preceding paragraph or in any amendment |
| 7 | | thereto hereafter enacted, the
following specified monthly |
| 8 | | installment of the amount requested in the
certificate of the |
| 9 | | Chairman of the Metropolitan Pier and Exposition
Authority |
| 10 | | provided under Section 8.25f of the State Finance Act, but not |
| 11 | | in
excess of sums designated as "Total Deposit", shall be |
| 12 | | deposited in the
aggregate from collections under Section 9 of |
| 13 | | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section |
| 14 | | 9 of the Service Occupation Tax Act, and
Section 3 of the |
| 15 | | Retailers' Occupation Tax Act into the McCormick Place
|
| 16 | | Expansion Project Fund in the specified fiscal years.
|
|
| 17 | | Fiscal Year | | Total Deposit | |
| 18 | | 1993 | | $0 | |
| 19 | | 1994 | | 53,000,000 | |
| 20 | | 1995 | | 58,000,000 | |
| 21 | | 1996 | | 61,000,000 | |
| 22 | | 1997 | | 64,000,000 | |
| 23 | | 1998 | | 68,000,000 | |
| 24 | | 1999 | | 71,000,000 | |
| 25 | | 2000 | | 75,000,000 | |
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| 1 | | 2001 | | 80,000,000 | |
| 2 | | 2002 | | 93,000,000 | |
| 3 | | 2003 | | 99,000,000 | |
| 4 | | 2004 | | 103,000,000 | |
| 5 | | 2005 | | 108,000,000 | |
| 6 | | 2006 | | 113,000,000 | |
| 7 | | 2007 | | 119,000,000 | |
| 8 | | 2008 | | 126,000,000 | |
| 9 | | 2009 | | 132,000,000 | |
| 10 | | 2010 | | 139,000,000 | |
| 11 | | 2011 | | 146,000,000 | |
| 12 | | 2012 | | 153,000,000 | |
| 13 | | 2013 | | 161,000,000 | |
| 14 | | 2014 | | 170,000,000 | |
| 15 | | 2015 | | 179,000,000 | |
| 16 | | 2016 | | 189,000,000 | |
| 17 | | 2017 | | 199,000,000 | |
| 18 | | 2018 | | 210,000,000 | |
| 19 | | 2019 | | 221,000,000 | |
| 20 | | 2020 | | 233,000,000 | |
| 21 | | 2021 | | 300,000,000 | |
| 22 | | 2022 | | 300,000,000 | |
| 23 | | 2023 | | 300,000,000 | |
| 24 | | 2024 | | 300,000,000 | |
| 25 | | 2025 | | 300,000,000 | |
| 26 | | 2026 | | 300,000,000 | |
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| 1 | | 2027 | | 375,000,000 | |
| 2 | | 2028 | | 375,000,000 | |
| 3 | | 2029 | | 375,000,000 | |
| 4 | | 2030 | | 375,000,000 | |
| 5 | | 2031 | | 375,000,000 | |
| 6 | | 2032 | | 375,000,000 | |
| 7 | | 2033 | | 375,000,000 | |
| 8 | | 2034 | | 375,000,000 | |
| 9 | | 2035 | | 375,000,000 | |
| 10 | | 2036 | | 450,000,000 | |
| 11 | | and | | |
|
| 12 | | each fiscal year | | |
|
| 13 | | thereafter that bonds | | |
|
| 14 | | are outstanding under | | |
|
| 15 | | Section 13.2 of the | | |
|
| 16 | | Metropolitan Pier and | | |
|
| 17 | | Exposition Authority Act, | | |
|
| 18 | | but not after fiscal year 2060. | | |
|
| 19 | | Beginning July 20, 1993 and in each month of each fiscal |
| 20 | | year thereafter,
one-eighth of the amount requested in the |
| 21 | | certificate of the Chairman of
the Metropolitan Pier and |
| 22 | | Exposition Authority for that fiscal year, less
the amount |
| 23 | | deposited into the McCormick Place Expansion Project Fund by |
| 24 | | the
State Treasurer in the respective month under subsection |
| 25 | | (g) of Section 13
of the Metropolitan Pier and Exposition |
| 26 | | Authority Act, plus cumulative
deficiencies in the deposits |
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| 1 | | required under this Section for previous
months and years, |
| 2 | | shall be deposited into the McCormick Place Expansion
Project |
| 3 | | Fund, until the full amount requested for the fiscal year, but |
| 4 | | not
in excess of the amount specified above as "Total |
| 5 | | Deposit", has been deposited. |
| 6 | | Subject to payment of amounts into the Capital Projects |
| 7 | | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, |
| 8 | | and the McCormick Place Expansion Project Fund pursuant to the |
| 9 | | preceding paragraphs or in any amendments thereto hereafter |
| 10 | | enacted, for aviation fuel sold on or after December 1, 2019, |
| 11 | | the Department shall each month deposit into the Aviation Fuel |
| 12 | | Sales Tax Refund Fund an amount estimated by the Department to |
| 13 | | be required for refunds of the 80% portion of the tax on |
| 14 | | aviation fuel under this Act. The Department shall only |
| 15 | | deposit moneys into the Aviation Fuel Sales Tax Refund Fund |
| 16 | | under this paragraph for so long as the revenue use |
| 17 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
| 18 | | binding on the State. |
| 19 | | Subject to payment of amounts into the Build Illinois Fund |
| 20 | | and the
McCormick Place Expansion Project Fund pursuant to the |
| 21 | | preceding paragraphs
or in any amendments
thereto hereafter |
| 22 | | enacted, beginning July 1, 1993 and ending on September 30, |
| 23 | | 2013, the Department shall each
month pay into the Illinois |
| 24 | | Tax Increment Fund 0.27% of 80% of the net revenue
realized for |
| 25 | | the preceding month from the 6.25% general rate on the selling
|
| 26 | | price of tangible personal property. |
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| 1 | | Subject to payment of amounts into the Build Illinois Fund |
| 2 | | and the
McCormick Place Expansion Project Fund pursuant to the |
| 3 | | preceding paragraphs or in any
amendments thereto hereafter |
| 4 | | enacted, beginning with the receipt of the first
report of |
| 5 | | taxes paid by an eligible business and continuing for a |
| 6 | | 25-year
period, the Department shall each month pay into the |
| 7 | | Energy Infrastructure
Fund 80% of the net revenue realized |
| 8 | | from the 6.25% general rate on the
selling price of |
| 9 | | Illinois-mined coal that was sold to an eligible business.
For |
| 10 | | purposes of this paragraph, the term "eligible business" means |
| 11 | | a new
electric generating facility certified pursuant to |
| 12 | | Section 605-332 of the
Department of Commerce and Economic |
| 13 | | Opportunity
Law of the Civil Administrative Code of Illinois. |
| 14 | | Subject to payment of amounts into the Build Illinois |
| 15 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
| 16 | | Tax Increment Fund, and the Energy Infrastructure Fund |
| 17 | | pursuant to the preceding paragraphs or in any amendments to |
| 18 | | this Section hereafter enacted, beginning on the first day of |
| 19 | | the first calendar month to occur on or after August 26, 2014 |
| 20 | | (the effective date of Public Act 98-1098), each month, from |
| 21 | | the collections made under Section 9 of the Use Tax Act, |
| 22 | | Section 9 of the Service Use Tax Act, Section 9 of the Service |
| 23 | | Occupation Tax Act, and Section 3 of the Retailers' Occupation |
| 24 | | Tax Act, the Department shall pay into the Tax Compliance and |
| 25 | | Administration Fund, to be used, subject to appropriation, to |
| 26 | | fund additional auditors and compliance personnel at the |
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| 1 | | Department of Revenue, an amount equal to 1/12 of 5% of 80% of |
| 2 | | the cash receipts collected during the preceding fiscal year |
| 3 | | by the Audit Bureau of the Department under the Use Tax Act, |
| 4 | | the Service Use Tax Act, the Service Occupation Tax Act, the |
| 5 | | Retailers' Occupation Tax Act, and associated local occupation |
| 6 | | and use taxes administered by the Department. |
| 7 | | Subject to payments of amounts into the Build Illinois |
| 8 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
| 9 | | Tax Increment Fund, the Energy Infrastructure Fund, and the |
| 10 | | Tax Compliance and Administration Fund as provided in this |
| 11 | | Section, beginning on July 1, 2018 the Department shall pay |
| 12 | | each month into the Downstate Public Transportation Fund the |
| 13 | | moneys required to be so paid under Section 2-3 of the |
| 14 | | Downstate Public Transportation Act. |
| 15 | | Subject to successful execution and delivery of a |
| 16 | | public-private agreement between the public agency and private |
| 17 | | entity and completion of the civic build, beginning on July 1, |
| 18 | | 2023, of the remainder of the moneys received by the |
| 19 | | Department under the Use Tax Act, the Service Use Tax Act, the |
| 20 | | Service Occupation Tax Act, and this Act, the Department shall |
| 21 | | deposit the following specified deposits in the aggregate from |
| 22 | | collections under the Use Tax Act, the Service Use Tax Act, the |
| 23 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
| 24 | | Act, as required under Section 8.25g of the State Finance Act |
| 25 | | for distribution consistent with the Public-Private |
| 26 | | Partnership for Civic and Transit Infrastructure Project Act. |
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| 1 | | The moneys received by the Department pursuant to this Act and |
| 2 | | required to be deposited into the Civic and Transit |
| 3 | | Infrastructure Fund are subject to the pledge, claim and |
| 4 | | charge set forth in Section 25-55 of the Public-Private |
| 5 | | Partnership for Civic and Transit Infrastructure Project Act. |
| 6 | | As used in this paragraph, "civic build", "private entity", |
| 7 | | "public-private agreement", and "public agency" have the |
| 8 | | meanings provided in Section 25-10 of the Public-Private |
| 9 | | Partnership for Civic and Transit Infrastructure Project Act. |
| 10 | | Fiscal Year.............................Total Deposit |
| 11 | | 2024.....................................$200,000,000 |
| 12 | | 2025....................................$206,000,000 |
| 13 | | 2026....................................$212,200,000 |
| 14 | | 2027....................................$218,500,000 |
| 15 | | 2028....................................$225,100,000 |
| 16 | | 2029....................................$288,700,000 |
| 17 | | 2030....................................$298,900,000 |
| 18 | | 2031....................................$309,300,000 |
| 19 | | 2032....................................$320,100,000 |
| 20 | | 2033....................................$331,200,000 |
| 21 | | 2034....................................$341,200,000 |
| 22 | | 2035....................................$351,400,000 |
| 23 | | 2036....................................$361,900,000 |
| 24 | | 2037....................................$372,800,000 |
| 25 | | 2038....................................$384,000,000 |
| 26 | | 2039....................................$395,500,000 |
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| 1 | | 2040....................................$407,400,000 |
| 2 | | 2041....................................$419,600,000 |
| 3 | | 2042....................................$432,200,000 |
| 4 | | 2043....................................$445,100,000 |
| 5 | | Beginning July 1, 2021 and until July 1, 2022, subject to |
| 6 | | the payment of amounts into the County and Mass Transit |
| 7 | | District Fund, the Local Government Tax Fund, the Build |
| 8 | | Illinois Fund, the McCormick Place Expansion Project Fund, the |
| 9 | | Illinois Tax Increment Fund, the Energy Infrastructure Fund, |
| 10 | | and the Tax Compliance and Administration Fund as provided in |
| 11 | | this Section, the Department shall pay each month into the |
| 12 | | Road Fund the amount estimated to represent 16% of the net |
| 13 | | revenue realized from the taxes imposed on motor fuel and |
| 14 | | gasohol. Beginning July 1, 2022 and until July 1, 2023, |
| 15 | | subject to the payment of amounts into the County and Mass |
| 16 | | Transit District Fund, the Local Government Tax Fund, the |
| 17 | | Build Illinois Fund, the McCormick Place Expansion Project |
| 18 | | Fund, the Illinois Tax Increment Fund, the Energy |
| 19 | | Infrastructure Fund, and the Tax Compliance and Administration |
| 20 | | Fund as provided in this Section, the Department shall pay |
| 21 | | each month into the Road Fund the amount estimated to |
| 22 | | represent 32% of the net revenue realized from the taxes |
| 23 | | imposed on motor fuel and gasohol. Beginning July 1, 2023 and |
| 24 | | until July 1, 2024, subject to the payment of amounts into the |
| 25 | | County and Mass Transit District Fund, the Local Government |
| 26 | | Tax Fund, the Build Illinois Fund, the McCormick Place |
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| 1 | | Expansion Project Fund, the Illinois Tax Increment Fund, the |
| 2 | | Energy Infrastructure Fund, and the Tax Compliance and |
| 3 | | Administration Fund as provided in this Section, the |
| 4 | | Department shall pay each month into the Road Fund the amount |
| 5 | | estimated to represent 48% of the net revenue realized from |
| 6 | | the taxes imposed on motor fuel and gasohol. Beginning July 1, |
| 7 | | 2024 and until July 1, 2025, subject to the payment of amounts |
| 8 | | into the County and Mass Transit District Fund, the Local |
| 9 | | Government Tax Fund, the Build Illinois Fund, the McCormick |
| 10 | | Place Expansion Project Fund, the Illinois Tax Increment Fund, |
| 11 | | the Energy Infrastructure Fund, and the Tax Compliance and |
| 12 | | Administration Fund as provided in this Section, the |
| 13 | | Department shall pay each month into the Road Fund the amount |
| 14 | | estimated to represent 64% of the net revenue realized from |
| 15 | | the taxes imposed on motor fuel and gasohol. Beginning on July |
| 16 | | 1, 2025, subject to the payment of amounts into the County and |
| 17 | | Mass Transit District Fund, the Local Government Tax Fund, the |
| 18 | | Build Illinois Fund, the McCormick Place Expansion Project |
| 19 | | Fund, the Illinois Tax Increment Fund, the Energy |
| 20 | | Infrastructure Fund, and the Tax Compliance and Administration |
| 21 | | Fund as provided in this Section, the Department shall pay |
| 22 | | each month into the Road Fund the amount estimated to |
| 23 | | represent 80% of the net revenue realized from the taxes |
| 24 | | imposed on motor fuel and gasohol. As used in this paragraph |
| 25 | | "motor fuel" has the meaning given to that term in Section 1.1 |
| 26 | | of the Motor Fuel Tax Act, and "gasohol" has the meaning given |
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| 1 | | to that term in Section 3-40 of the Use Tax Act. |
| 2 | | Of the remainder of the moneys received by the Department |
| 3 | | pursuant to
this Act, 75% thereof shall be paid into the State |
| 4 | | Treasury and 25% shall
be reserved in a special account and |
| 5 | | used only for the transfer to the
Common School Fund as part of |
| 6 | | the monthly transfer from the General Revenue
Fund in |
| 7 | | accordance with Section 8a of the State Finance Act. |
| 8 | | The Department may, upon separate written notice to a |
| 9 | | taxpayer,
require the taxpayer to prepare and file with the |
| 10 | | Department on a form
prescribed by the Department within not |
| 11 | | less than 60 days after receipt
of the notice an annual |
| 12 | | information return for the tax year specified in
the notice. |
| 13 | | Such annual return to the Department shall include a
statement |
| 14 | | of gross receipts as shown by the retailer's last Federal |
| 15 | | income
tax return. If the total receipts of the business as |
| 16 | | reported in the
Federal income tax return do not agree with the |
| 17 | | gross receipts reported to
the Department of Revenue for the |
| 18 | | same period, the retailer shall attach
to his annual return a |
| 19 | | schedule showing a reconciliation of the 2
amounts and the |
| 20 | | reasons for the difference. The retailer's annual
return to |
| 21 | | the Department shall also disclose the cost of goods sold by
|
| 22 | | the retailer during the year covered by such return, opening |
| 23 | | and closing
inventories of such goods for such year, costs of |
| 24 | | goods used from stock
or taken from stock and given away by the |
| 25 | | retailer during such year,
payroll information of the |
| 26 | | retailer's business during such year and any
additional |
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| 1 | | reasonable information which the Department deems would be
|
| 2 | | helpful in determining the accuracy of the monthly, quarterly |
| 3 | | or annual
returns filed by such retailer as provided for in |
| 4 | | this Section. |
| 5 | | If the annual information return required by this Section |
| 6 | | is not
filed when and as required, the taxpayer shall be liable |
| 7 | | as follows: |
| 8 | | (i) Until January 1, 1994, the taxpayer shall be |
| 9 | | liable
for a penalty equal to 1/6 of 1% of the tax due from |
| 10 | | such taxpayer under
this Act during the period to be |
| 11 | | covered by the annual return for each
month or fraction of |
| 12 | | a month until such return is filed as required, the
|
| 13 | | penalty to be assessed and collected in the same manner as |
| 14 | | any other
penalty provided for in this Act. |
| 15 | | (ii) On and after January 1, 1994, the taxpayer shall |
| 16 | | be
liable for a penalty as described in Section 3-4 of the |
| 17 | | Uniform Penalty and
Interest Act. |
| 18 | | The chief executive officer, proprietor, owner or highest |
| 19 | | ranking
manager shall sign the annual return to certify the |
| 20 | | accuracy of the
information contained therein. Any person who |
| 21 | | willfully signs the
annual return containing false or |
| 22 | | inaccurate information shall be guilty
of perjury and punished |
| 23 | | accordingly. The annual return form prescribed
by the |
| 24 | | Department shall include a warning that the person signing the
|
| 25 | | return may be liable for perjury. |
| 26 | | The provisions of this Section concerning the filing of an |
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| 1 | | annual
information return do not apply to a retailer who is not |
| 2 | | required to
file an income tax return with the United States |
| 3 | | Government. |
| 4 | | As soon as possible after the first day of each month, upon |
| 5 | | certification
of the Department of Revenue, the Comptroller |
| 6 | | shall order transferred and
the Treasurer shall transfer from |
| 7 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount |
| 8 | | equal to 1.7% of 80% of the net revenue realized
under this Act |
| 9 | | for the second preceding
month.
Beginning April 1, 2000, this |
| 10 | | transfer is no longer required
and shall not be made. |
| 11 | | Net revenue realized for a month shall be the revenue |
| 12 | | collected by the
State pursuant to this Act, less the amount |
| 13 | | paid out during that month as
refunds to taxpayers for |
| 14 | | overpayment of liability. |
| 15 | | For greater simplicity of administration, manufacturers, |
| 16 | | importers
and wholesalers whose products are sold at retail in |
| 17 | | Illinois by
numerous retailers, and who wish to do so, may |
| 18 | | assume the responsibility
for accounting and paying to the |
| 19 | | Department all tax accruing under this
Act with respect to |
| 20 | | such sales, if the retailers who are affected do not
make |
| 21 | | written objection to the Department to this arrangement. |
| 22 | | Any person who promotes, organizes, provides retail |
| 23 | | selling space for
concessionaires or other types of sellers at |
| 24 | | the Illinois State Fair, DuQuoin
State Fair, county fairs, |
| 25 | | local fairs, art shows, flea markets and similar
exhibitions |
| 26 | | or events, including any transient merchant as defined by |
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| 1 | | Section 2
of the Transient Merchant Act of 1987, is required to |
| 2 | | file a report with the
Department providing the name of the |
| 3 | | merchant's business, the name of the
person or persons engaged |
| 4 | | in merchant's business, the permanent address and
Illinois |
| 5 | | Retailers Occupation Tax Registration Number of the merchant, |
| 6 | | the
dates and location of the event and other reasonable |
| 7 | | information that the
Department may require. The report must |
| 8 | | be filed not later than the 20th day
of the month next |
| 9 | | following the month during which the event with retail sales
|
| 10 | | was held. Any person who fails to file a report required by |
| 11 | | this Section
commits a business offense and is subject to a |
| 12 | | fine not to exceed $250. |
| 13 | | Any person engaged in the business of selling tangible |
| 14 | | personal
property at retail as a concessionaire or other type |
| 15 | | of seller at the
Illinois State Fair, county fairs, art shows, |
| 16 | | flea markets and similar
exhibitions or events, or any |
| 17 | | transient merchants, as defined by Section 2
of the Transient |
| 18 | | Merchant Act of 1987, may be required to make a daily report
of |
| 19 | | the amount of such sales to the Department and to make a daily |
| 20 | | payment of
the full amount of tax due. The Department shall |
| 21 | | impose this
requirement when it finds that there is a |
| 22 | | significant risk of loss of
revenue to the State at such an |
| 23 | | exhibition or event. Such a finding
shall be based on evidence |
| 24 | | that a substantial number of concessionaires
or other sellers |
| 25 | | who are not residents of Illinois will be engaging in
the |
| 26 | | business of selling tangible personal property at retail at |
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| 1 | | the
exhibition or event, or other evidence of a significant |
| 2 | | risk of loss of revenue
to the State. The Department shall |
| 3 | | notify concessionaires and other sellers
affected by the |
| 4 | | imposition of this requirement. In the absence of
notification |
| 5 | | by the Department, the concessionaires and other sellers
shall |
| 6 | | file their returns as otherwise required in this Section. |
| 7 | | (Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; |
| 8 | | 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article |
| 9 | | 15, Section 15-25, eff. 6-5-19; 101-10, Article 25, Section |
| 10 | | 25-120, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff. |
| 11 | | 6-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.)
|
| 12 | | Section 99. Effective date. This Act takes effect upon |
| 13 | | becoming law.
|