100TH GENERAL ASSEMBLY State of Illinois 2017 and 2018 HB3878

Introduced , by Rep. Daniel V. Beiser

SYNOPSIS AS INTRODUCED:

`5 ILCS 100/5-45`	`from Ch. 127, par. 1005-45`
`35 ILCS 105/3-5`
`35 ILCS 105/3-6.5 new`
`35 ILCS 120/2-5`
`35 ILCS 120/2-8.5 new`

Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides a hunting sales tax holiday on specified dates for firearms and firearm ammunition that may be used for lawful hunting under the Wildlife Code. Provides for administration of the hunting sales tax holiday by the Department of Revenue. Provides the Department of Revenue with rulemaking authority, including emergency rulemaking authority. Amends the Illinois Administrative Procedure Act to allow emergency rulemaking. Effective immediately.

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FISCAL NOTE ACT MAY APPLY

A BILL FOR

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1 AN ACT concerning revenue.

2 Be it enacted by the People of the State of Illinois,

3 represented in the General Assembly:

4 Section 5. The Illinois Administrative Procedure Act is

5 amended by changing Section 5-45 as follows:

6 (5 ILCS 100/5-45) (from Ch. 127, par. 1005-45)

7 (Text of Section before amendment by P.A. 99-906)

8 Sec. 5-45. Emergency rulemaking.

9 (a) "Emergency" means the existence of any situation that

10 any agency finds reasonably constitutes a threat to the public

11 interest, safety, or welfare.

12 (b) If any agency finds that an emergency exists that

13 requires adoption of a rule upon fewer days than is required by

14 Section 5-40 and states in writing its reasons for that

15 finding, the agency may adopt an emergency rule without prior

16 notice or hearing upon filing a notice of emergency rulemaking

17 with the Secretary of State under Section 5-70. The notice

18 shall include the text of the emergency rule and shall be

19 published in the Illinois Register. Consent orders or other

20 court orders adopting settlements negotiated by an agency may

21 be adopted under this Section. Subject to applicable

22 constitutional or statutory provisions, an emergency rule

23 becomes effective immediately upon filing under Section 5-65 or

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1 at a stated date less than 10 days thereafter. The agency's

2 finding and a statement of the specific reasons for the finding

3 shall be filed with the rule. The agency shall take reasonable

4 and appropriate measures to make emergency rules known to the

5 persons who may be affected by them.

6 (c) An emergency rule may be effective for a period of not

7 longer than 150 days, but the agency's authority to adopt an

8 identical rule under Section 5-40 is not precluded. No

9 emergency rule may be adopted more than once in any24-month ~~24~~

10 ~~month~~period, except that this limitation on the number of

11 emergency rules that may be adopted in a 24-month ~~24 month~~

12 period does not apply to (i) emergency rules that make

13 additions to and deletions from the Drug Manual under Section

14 5-5.16 of the Illinois Public Aid Code or the generic drug

15 formulary under Section 3.14 of the Illinois Food, Drug and

16 Cosmetic Act, (ii) emergency rules adopted by the Pollution

17 Control Board before July 1, 1997 to implement portions of the

18 Livestock Management Facilities Act, (iii) emergency rules

19 adopted by the Illinois Department of Public Health under

20 subsections (a) through (i) of Section 2 of the Department of

21 Public Health Act when necessary to protect the public's

22 health, (iv) emergency rules adopted pursuant to subsection (n)

23 of this Section, (v) emergency rules adopted pursuant to

24 subsection (o) of this Section, or (vi) emergency rules adopted

25 pursuant to subsection (c-5) of this Section. Two or more

26 emergency rules having substantially the same purpose and

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1 effect shall be deemed to be a single rule for purposes of this

2 Section.

3 (c-5) To facilitate the maintenance of the program of group

4 health benefits provided to annuitants, survivors, and retired

5 employees under the State Employees Group Insurance Act of

6 1971, rules to alter the contributions to be paid by the State,

7 annuitants, survivors, retired employees, or any combination

8 of those entities, for that program of group health benefits,

9 shall be adopted as emergency rules. The adoption of those

10 rules shall be considered an emergency and necessary for the

11 public interest, safety, and welfare.

12 (d) In order to provide for the expeditious and timely

13 implementation of the State's fiscal year 1999 budget,

14 emergency rules to implement any provision of Public Act 90-587

15 or 90-588 or any other budget initiative for fiscal year 1999

16 may be adopted in accordance with this Section by the agency

17 charged with administering that provision or initiative,

18 except that the 24-month limitation on the adoption of

19 emergency rules and the provisions of Sections 5-115 and 5-125

20 do not apply to rules adopted under this subsection (d). The

21 adoption of emergency rules authorized by this subsection (d)

22 shall be deemed to be necessary for the public interest,

23 safety, and welfare.

24 (e) In order to provide for the expeditious and timely

25 implementation of the State's fiscal year 2000 budget,

26 emergency rules to implement any provision of Public Act 91-24

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1 or any other budget initiative for fiscal year 2000 may be

2 adopted in accordance with this Section by the agency charged

3 with administering that provision or initiative, except that

4 the 24-month limitation on the adoption of emergency rules and

5 the provisions of Sections 5-115 and 5-125 do not apply to

6 rules adopted under this subsection (e). The adoption of

7 emergency rules authorized by this subsection (e) shall be

8 deemed to be necessary for the public interest, safety, and

9 welfare.

10 (f) In order to provide for the expeditious and timely

11 implementation of the State's fiscal year 2001 budget,

12 emergency rules to implement any provision of Public Act 91-712

13 or any other budget initiative for fiscal year 2001 may be

14 adopted in accordance with this Section by the agency charged

15 with administering that provision or initiative, except that

16 the 24-month limitation on the adoption of emergency rules and

17 the provisions of Sections 5-115 and 5-125 do not apply to

18 rules adopted under this subsection (f). The adoption of

19 emergency rules authorized by this subsection (f) shall be

20 deemed to be necessary for the public interest, safety, and

21 welfare.

22 (g) In order to provide for the expeditious and timely

23 implementation of the State's fiscal year 2002 budget,

24 emergency rules to implement any provision of Public Act 92-10

25 or any other budget initiative for fiscal year 2002 may be

26 adopted in accordance with this Section by the agency charged

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1 with administering that provision or initiative, except that

2 the 24-month limitation on the adoption of emergency rules and

3 the provisions of Sections 5-115 and 5-125 do not apply to

4 rules adopted under this subsection (g). The adoption of

5 emergency rules authorized by this subsection (g) shall be

6 deemed to be necessary for the public interest, safety, and

7 welfare.

8 (h) In order to provide for the expeditious and timely

9 implementation of the State's fiscal year 2003 budget,

10 emergency rules to implement any provision of Public Act 92-597

11 or any other budget initiative for fiscal year 2003 may be

12 adopted in accordance with this Section by the agency charged

13 with administering that provision or initiative, except that

14 the 24-month limitation on the adoption of emergency rules and

15 the provisions of Sections 5-115 and 5-125 do not apply to

16 rules adopted under this subsection (h). The adoption of

17 emergency rules authorized by this subsection (h) shall be

18 deemed to be necessary for the public interest, safety, and

19 welfare.

20 (i) In order to provide for the expeditious and timely

21 implementation of the State's fiscal year 2004 budget,

22 emergency rules to implement any provision of Public Act 93-20

23 or any other budget initiative for fiscal year 2004 may be

24 adopted in accordance with this Section by the agency charged

25 with administering that provision or initiative, except that

26 the 24-month limitation on the adoption of emergency rules and

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1 the provisions of Sections 5-115 and 5-125 do not apply to

2 rules adopted under this subsection (i). The adoption of

3 emergency rules authorized by this subsection (i) shall be

4 deemed to be necessary for the public interest, safety, and

5 welfare.

6 (j) In order to provide for the expeditious and timely

7 implementation of the provisions of the State's fiscal year

8 2005 budget as provided under the Fiscal Year 2005 Budget

9 Implementation (Human Services) Act, emergency rules to

10 implement any provision of the Fiscal Year 2005 Budget

11 Implementation (Human Services) Act may be adopted in

12 accordance with this Section by the agency charged with

13 administering that provision, except that the 24-month

14 limitation on the adoption of emergency rules and the

15 provisions of Sections 5-115 and 5-125 do not apply to rules

16 adopted under this subsection (j). The Department of Public Aid

17 may also adopt rules under this subsection (j) necessary to

18 administer the Illinois Public Aid Code and the Children's

19 Health Insurance Program Act. The adoption of emergency rules

20 authorized by this subsection (j) shall be deemed to be

21 necessary for the public interest, safety, and welfare.

22 (k) In order to provide for the expeditious and timely

23 implementation of the provisions of the State's fiscal year

24 2006 budget, emergency rules to implement any provision of

25 Public Act 94-48 or any other budget initiative for fiscal year

26 2006 may be adopted in accordance with this Section by the

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1 agency charged with administering that provision or

2 initiative, except that the 24-month limitation on the adoption

3 of emergency rules and the provisions of Sections 5-115 and

4 5-125 do not apply to rules adopted under this subsection (k).

5 The Department of Healthcare and Family Services may also adopt

6 rules under this subsection (k) necessary to administer the

7 Illinois Public Aid Code, the Senior Citizens and Persons with

8 Disabilities Property Tax Relief Act, the Senior Citizens and

9 Disabled Persons Prescription Drug Discount Program Act (now

10 the Illinois Prescription Drug Discount Program Act), and the

11 Children's Health Insurance Program Act. The adoption of

12 emergency rules authorized by this subsection (k) shall be

13 deemed to be necessary for the public interest, safety, and

14 welfare.

15 (l) In order to provide for the expeditious and timely

16 implementation of the provisions of the State's fiscal year

17 2007 budget, the Department of Healthcare and Family Services

18 may adopt emergency rules during fiscal year 2007, including

19 rules effective July 1, 2007, in accordance with this

20 subsection to the extent necessary to administer the

21 Department's responsibilities with respect to amendments to

22 the State plans and Illinois waivers approved by the federal

23 Centers for Medicare and Medicaid Services necessitated by the

24 requirements of Title XIX and Title XXI of the federal Social

25 Security Act. The adoption of emergency rules authorized by

26 this subsection (l) shall be deemed to be necessary for the

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1 public interest, safety, and welfare.

2 (m) In order to provide for the expeditious and timely

3 implementation of the provisions of the State's fiscal year

4 2008 budget, the Department of Healthcare and Family Services

5 may adopt emergency rules during fiscal year 2008, including

6 rules effective July 1, 2008, in accordance with this

7 subsection to the extent necessary to administer the

8 Department's responsibilities with respect to amendments to

9 the State plans and Illinois waivers approved by the federal

10 Centers for Medicare and Medicaid Services necessitated by the

11 requirements of Title XIX and Title XXI of the federal Social

12 Security Act. The adoption of emergency rules authorized by

13 this subsection (m) shall be deemed to be necessary for the

14 public interest, safety, and welfare.

15 (n) In order to provide for the expeditious and timely

16 implementation of the provisions of the State's fiscal year

17 2010 budget, emergency rules to implement any provision of

18 Public Act 96-45 or any other budget initiative authorized by

19 the 96th General Assembly for fiscal year 2010 may be adopted

20 in accordance with this Section by the agency charged with

21 administering that provision or initiative. The adoption of

22 emergency rules authorized by this subsection (n) shall be

23 deemed to be necessary for the public interest, safety, and

24 welfare. The rulemaking authority granted in this subsection

25 (n) shall apply only to rules promulgated during Fiscal Year

26 2010.

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1 (o) In order to provide for the expeditious and timely

2 implementation of the provisions of the State's fiscal year

3 2011 budget, emergency rules to implement any provision of

4 Public Act 96-958 or any other budget initiative authorized by

5 the 96th General Assembly for fiscal year 2011 may be adopted

6 in accordance with this Section by the agency charged with

7 administering that provision or initiative. The adoption of

8 emergency rules authorized by this subsection (o) is deemed to

9 be necessary for the public interest, safety, and welfare. The

10 rulemaking authority granted in this subsection (o) applies

11 only to rules promulgated on or after July 1, 2010 (the

12 effective date of Public Act 96-958) through June 30, 2011.

13 (p) In order to provide for the expeditious and timely

14 implementation of the provisions of Public Act 97-689,

15 emergency rules to implement any provision of Public Act 97-689

16 may be adopted in accordance with this subsection (p) by the

17 agency charged with administering that provision or

18 initiative. The 150-day limitation of the effective period of

19 emergency rules does not apply to rules adopted under this

20 subsection (p), and the effective period may continue through

21 June 30, 2013. The 24-month limitation on the adoption of

22 emergency rules does not apply to rules adopted under this

23 subsection (p). The adoption of emergency rules authorized by

24 this subsection (p) is deemed to be necessary for the public

25 interest, safety, and welfare.

26 (q) In order to provide for the expeditious and timely

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1 implementation of the provisions of Articles 7, 8, 9, 11, and

2 12 of Public Act 98-104, emergency rules to implement any

3 provision of Articles 7, 8, 9, 11, and 12 of Public Act 98-104

4 may be adopted in accordance with this subsection (q) by the

5 agency charged with administering that provision or

6 initiative. The 24-month limitation on the adoption of

7 emergency rules does not apply to rules adopted under this

8 subsection (q). The adoption of emergency rules authorized by

9 this subsection (q) is deemed to be necessary for the public

10 interest, safety, and welfare.

11 (r) In order to provide for the expeditious and timely

12 implementation of the provisions of Public Act 98-651,

13 emergency rules to implement Public Act 98-651 may be adopted

14 in accordance with this subsection (r) by the Department of

15 Healthcare and Family Services. The 24-month limitation on the

16 adoption of emergency rules does not apply to rules adopted

17 under this subsection (r). The adoption of emergency rules

18 authorized by this subsection (r) is deemed to be necessary for

19 the public interest, safety, and welfare.

20 (s) In order to provide for the expeditious and timely

21 implementation of the provisions of Sections 5-5b.1 and 5A-2 of

22 the Illinois Public Aid Code, emergency rules to implement any

23 provision of Section 5-5b.1 or Section 5A-2 of the Illinois

24 Public Aid Code may be adopted in accordance with this

25 subsection (s) by the Department of Healthcare and Family

26 Services. The rulemaking authority granted in this subsection

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1 (s) shall apply only to those rules adopted prior to July 1,

2 2015. Notwithstanding any other provision of this Section, any

3 emergency rule adopted under this subsection (s) shall only

4 apply to payments made for State fiscal year 2015. The adoption

5 of emergency rules authorized by this subsection (s) is deemed

6 to be necessary for the public interest, safety, and welfare.

7 (t) In order to provide for the expeditious and timely

8 implementation of the provisions of Article II of Public Act

9 99-6, emergency rules to implement the changes made by Article

10 II of Public Act 99-6 to the Emergency Telephone System Act may

11 be adopted in accordance with this subsection (t) by the

12 Department of State Police. The rulemaking authority granted in

13 this subsection (t) shall apply only to those rules adopted

14 prior to July 1, 2016. The 24-month limitation on the adoption

15 of emergency rules does not apply to rules adopted under this

16 subsection (t). The adoption of emergency rules authorized by

17 this subsection (t) is deemed to be necessary for the public

18 interest, safety, and welfare.

19 (u) In order to provide for the expeditious and timely

20 implementation of the provisions of the Burn Victims Relief

21 Act, emergency rules to implement any provision of the Act may

22 be adopted in accordance with this subsection (u) by the

23 Department of Insurance. The rulemaking authority granted in

24 this subsection (u) shall apply only to those rules adopted

25 prior to December 31, 2015. The adoption of emergency rules

26 authorized by this subsection (u) is deemed to be necessary for

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1 the public interest, safety, and welfare.

2 (v) In order to provide for the expeditious and timely

3 implementation of the provisions of Public Act 99-516 ~~this~~

4 ~~amendatory Act of the 99th General Assembly~~, emergency rules to

5 implement Public Act 99-516 ~~this amendatory Act of the 99th~~

6 ~~General Assembly~~ may be adopted in accordance with this

7 subsection (v) by the Department of Healthcare and Family

8 Services. The 24-month limitation on the adoption of emergency

9 rules does not apply to rules adopted under this subsection

10 (v). The adoption of emergency rules authorized by this

11 subsection (v) is deemed to be necessary for the public

12 interest, safety, and welfare.

13 (w) ~~(v)~~ In order to provide for the expeditious and timely

14 implementation of the provisions of Public Act 99-796 ~~this~~

15 ~~amendatory Act of the 99th General Assembly~~, emergency rules to

16 implement the changes made by Public Act 99-796 ~~this amendatory~~

17 ~~Act of the 99th General Assembly~~ may be adopted in accordance

18 with this subsection (w) ~~(v)~~ by the Adjutant General. The

19 adoption of emergency rules authorized by this subsection (w)

20 ~~(v)~~ is deemed to be necessary for the public interest, safety,

21 and welfare.

22 (y) In order to provide for the expeditious and timely

23 implementation of the provisions of this amendatory Act of the

24 100th General Assembly, emergency rules to implement the

25 changes made by this amendatory Act of the 100th General

26 Assembly may be adopted in accordance with this subsection (x)

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1 by the Department of Revenue. The adoption of emergency rules

2 authorized by this subsection (y) is deemed to be necessary for

3 the public interest, safety, and welfare.

4 (Source: P.A. 98-104, eff. 7-22-13; 98-463, eff. 8-16-13;

5 98-651, eff. 6-16-14; 99-2, eff. 3-26-15; 99-6, eff. 1-1-16;

6 99-143, eff. 7-27-15; 99-455, eff. 1-1-16; 99-516, eff.

7 6-30-16; 99-642, eff. 7-28-16; 99-796, eff. 1-1-17; revised

8 9-21-16.)

9 (Text of Section after amendment by P.A. 99-906)

10 Sec. 5-45. Emergency rulemaking.

11 (a) "Emergency" means the existence of any situation that

12 any agency finds reasonably constitutes a threat to the public

13 interest, safety, or welfare.

14 (b) If any agency finds that an emergency exists that

15 requires adoption of a rule upon fewer days than is required by

16 Section 5-40 and states in writing its reasons for that

17 finding, the agency may adopt an emergency rule without prior

18 notice or hearing upon filing a notice of emergency rulemaking

19 with the Secretary of State under Section 5-70. The notice

20 shall include the text of the emergency rule and shall be

21 published in the Illinois Register. Consent orders or other

22 court orders adopting settlements negotiated by an agency may

23 be adopted under this Section. Subject to applicable

24 constitutional or statutory provisions, an emergency rule

25 becomes effective immediately upon filing under Section 5-65 or

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1 at a stated date less than 10 days thereafter. The agency's

2 finding and a statement of the specific reasons for the finding

3 shall be filed with the rule. The agency shall take reasonable

4 and appropriate measures to make emergency rules known to the

5 persons who may be affected by them.

6 (c) An emergency rule may be effective for a period of not

7 longer than 150 days, but the agency's authority to adopt an

8 identical rule under Section 5-40 is not precluded. No

9 emergency rule may be adopted more than once in any 24-month

10 period, except that this limitation on the number of emergency

11 rules that may be adopted in a 24-month period does not apply

12 to (i) emergency rules that make additions to and deletions

13 from the Drug Manual under Section 5-5.16 of the Illinois

14 Public Aid Code or the generic drug formulary under Section

15 3.14 of the Illinois Food, Drug and Cosmetic Act, (ii)

16 emergency rules adopted by the Pollution Control Board before

17 July 1, 1997 to implement portions of the Livestock Management

18 Facilities Act, (iii) emergency rules adopted by the Illinois

19 Department of Public Health under subsections (a) through (i)

20 of Section 2 of the Department of Public Health Act when

21 necessary to protect the public's health, (iv) emergency rules

22 adopted pursuant to subsection (n) of this Section, (v)

23 emergency rules adopted pursuant to subsection (o) of this

24 Section, or (vi) emergency rules adopted pursuant to subsection

25 (c-5) of this Section. Two or more emergency rules having

26 substantially the same purpose and effect shall be deemed to be

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1 a single rule for purposes of this Section.

2 (c-5) To facilitate the maintenance of the program of group

3 health benefits provided to annuitants, survivors, and retired

4 employees under the State Employees Group Insurance Act of

5 1971, rules to alter the contributions to be paid by the State,

6 annuitants, survivors, retired employees, or any combination

7 of those entities, for that program of group health benefits,

8 shall be adopted as emergency rules. The adoption of those

9 rules shall be considered an emergency and necessary for the

10 public interest, safety, and welfare.

11 (d) In order to provide for the expeditious and timely

12 implementation of the State's fiscal year 1999 budget,

13 emergency rules to implement any provision of Public Act 90-587

14 or 90-588 or any other budget initiative for fiscal year 1999

15 may be adopted in accordance with this Section by the agency

16 charged with administering that provision or initiative,

17 except that the 24-month limitation on the adoption of

18 emergency rules and the provisions of Sections 5-115 and 5-125

19 do not apply to rules adopted under this subsection (d). The

20 adoption of emergency rules authorized by this subsection (d)

21 shall be deemed to be necessary for the public interest,

22 safety, and welfare.

23 (e) In order to provide for the expeditious and timely

24 implementation of the State's fiscal year 2000 budget,

25 emergency rules to implement any provision of Public Act 91-24

26 or any other budget initiative for fiscal year 2000 may be

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1 adopted in accordance with this Section by the agency charged

2 with administering that provision or initiative, except that

3 the 24-month limitation on the adoption of emergency rules and

4 the provisions of Sections 5-115 and 5-125 do not apply to

5 rules adopted under this subsection (e). The adoption of

6 emergency rules authorized by this subsection (e) shall be

7 deemed to be necessary for the public interest, safety, and

8 welfare.

9 (f) In order to provide for the expeditious and timely

10 implementation of the State's fiscal year 2001 budget,

11 emergency rules to implement any provision of Public Act 91-712

12 or any other budget initiative for fiscal year 2001 may be

13 adopted in accordance with this Section by the agency charged

14 with administering that provision or initiative, except that

15 the 24-month limitation on the adoption of emergency rules and

16 the provisions of Sections 5-115 and 5-125 do not apply to

17 rules adopted under this subsection (f). The adoption of

18 emergency rules authorized by this subsection (f) shall be

19 deemed to be necessary for the public interest, safety, and

20 welfare.

21 (g) In order to provide for the expeditious and timely

22 implementation of the State's fiscal year 2002 budget,

23 emergency rules to implement any provision of Public Act 92-10

24 or any other budget initiative for fiscal year 2002 may be

25 adopted in accordance with this Section by the agency charged

26 with administering that provision or initiative, except that

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1 the 24-month limitation on the adoption of emergency rules and

2 the provisions of Sections 5-115 and 5-125 do not apply to

3 rules adopted under this subsection (g). The adoption of

4 emergency rules authorized by this subsection (g) shall be

5 deemed to be necessary for the public interest, safety, and

6 welfare.

7 (h) In order to provide for the expeditious and timely

8 implementation of the State's fiscal year 2003 budget,

9 emergency rules to implement any provision of Public Act 92-597

10 or any other budget initiative for fiscal year 2003 may be

11 adopted in accordance with this Section by the agency charged

12 with administering that provision or initiative, except that

13 the 24-month limitation on the adoption of emergency rules and

14 the provisions of Sections 5-115 and 5-125 do not apply to

15 rules adopted under this subsection (h). The adoption of

16 emergency rules authorized by this subsection (h) shall be

17 deemed to be necessary for the public interest, safety, and

18 welfare.

19 (i) In order to provide for the expeditious and timely

20 implementation of the State's fiscal year 2004 budget,

21 emergency rules to implement any provision of Public Act 93-20

22 or any other budget initiative for fiscal year 2004 may be

23 adopted in accordance with this Section by the agency charged

24 with administering that provision or initiative, except that

25 the 24-month limitation on the adoption of emergency rules and

26 the provisions of Sections 5-115 and 5-125 do not apply to

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1 rules adopted under this subsection (i). The adoption of

2 emergency rules authorized by this subsection (i) shall be

3 deemed to be necessary for the public interest, safety, and

4 welfare.

5 (j) In order to provide for the expeditious and timely

6 implementation of the provisions of the State's fiscal year

7 2005 budget as provided under the Fiscal Year 2005 Budget

8 Implementation (Human Services) Act, emergency rules to

9 implement any provision of the Fiscal Year 2005 Budget

10 Implementation (Human Services) Act may be adopted in

11 accordance with this Section by the agency charged with

12 administering that provision, except that the 24-month

13 limitation on the adoption of emergency rules and the

14 provisions of Sections 5-115 and 5-125 do not apply to rules

15 adopted under this subsection (j). The Department of Public Aid

16 may also adopt rules under this subsection (j) necessary to

17 administer the Illinois Public Aid Code and the Children's

18 Health Insurance Program Act. The adoption of emergency rules

19 authorized by this subsection (j) shall be deemed to be

20 necessary for the public interest, safety, and welfare.

21 (k) In order to provide for the expeditious and timely

22 implementation of the provisions of the State's fiscal year

23 2006 budget, emergency rules to implement any provision of

24 Public Act 94-48 or any other budget initiative for fiscal year

25 2006 may be adopted in accordance with this Section by the

26 agency charged with administering that provision or

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1 initiative, except that the 24-month limitation on the adoption

2 of emergency rules and the provisions of Sections 5-115 and

3 5-125 do not apply to rules adopted under this subsection (k).

4 The Department of Healthcare and Family Services may also adopt

5 rules under this subsection (k) necessary to administer the

6 Illinois Public Aid Code, the Senior Citizens and Persons with

7 Disabilities Property Tax Relief Act, the Senior Citizens and

8 Disabled Persons Prescription Drug Discount Program Act (now

9 the Illinois Prescription Drug Discount Program Act), and the

10 Children's Health Insurance Program Act. The adoption of

11 emergency rules authorized by this subsection (k) shall be

12 deemed to be necessary for the public interest, safety, and

13 welfare.

14 (l) In order to provide for the expeditious and timely

15 implementation of the provisions of the State's fiscal year

16 2007 budget, the Department of Healthcare and Family Services

17 may adopt emergency rules during fiscal year 2007, including

18 rules effective July 1, 2007, in accordance with this

19 subsection to the extent necessary to administer the

20 Department's responsibilities with respect to amendments to

21 the State plans and Illinois waivers approved by the federal

22 Centers for Medicare and Medicaid Services necessitated by the

23 requirements of Title XIX and Title XXI of the federal Social

24 Security Act. The adoption of emergency rules authorized by

25 this subsection (l) shall be deemed to be necessary for the

26 public interest, safety, and welfare.

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1 (m) In order to provide for the expeditious and timely

2 implementation of the provisions of the State's fiscal year

3 2008 budget, the Department of Healthcare and Family Services

4 may adopt emergency rules during fiscal year 2008, including

5 rules effective July 1, 2008, in accordance with this

6 subsection to the extent necessary to administer the

7 Department's responsibilities with respect to amendments to

8 the State plans and Illinois waivers approved by the federal

9 Centers for Medicare and Medicaid Services necessitated by the

10 requirements of Title XIX and Title XXI of the federal Social

11 Security Act. The adoption of emergency rules authorized by

12 this subsection (m) shall be deemed to be necessary for the

13 public interest, safety, and welfare.

14 (n) In order to provide for the expeditious and timely

15 implementation of the provisions of the State's fiscal year

16 2010 budget, emergency rules to implement any provision of

17 Public Act 96-45 or any other budget initiative authorized by

18 the 96th General Assembly for fiscal year 2010 may be adopted

19 in accordance with this Section by the agency charged with

20 administering that provision or initiative. The adoption of

21 emergency rules authorized by this subsection (n) shall be

22 deemed to be necessary for the public interest, safety, and

23 welfare. The rulemaking authority granted in this subsection

24 (n) shall apply only to rules promulgated during Fiscal Year

25 2010.

26 (o) In order to provide for the expeditious and timely

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1 implementation of the provisions of the State's fiscal year

2 2011 budget, emergency rules to implement any provision of

3 Public Act 96-958 or any other budget initiative authorized by

4 the 96th General Assembly for fiscal year 2011 may be adopted

5 in accordance with this Section by the agency charged with

6 administering that provision or initiative. The adoption of

7 emergency rules authorized by this subsection (o) is deemed to

8 be necessary for the public interest, safety, and welfare. The

9 rulemaking authority granted in this subsection (o) applies

10 only to rules promulgated on or after July 1, 2010 (the

11 effective date of Public Act 96-958) through June 30, 2011.

12 (p) In order to provide for the expeditious and timely

13 implementation of the provisions of Public Act 97-689,

14 emergency rules to implement any provision of Public Act 97-689

15 may be adopted in accordance with this subsection (p) by the

16 agency charged with administering that provision or

17 initiative. The 150-day limitation of the effective period of

18 emergency rules does not apply to rules adopted under this

19 subsection (p), and the effective period may continue through

20 June 30, 2013. The 24-month limitation on the adoption of

21 emergency rules does not apply to rules adopted under this

22 subsection (p). The adoption of emergency rules authorized by

23 this subsection (p) is deemed to be necessary for the public

24 interest, safety, and welfare.

25 (q) In order to provide for the expeditious and timely

26 implementation of the provisions of Articles 7, 8, 9, 11, and

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1 12 of Public Act 98-104, emergency rules to implement any

2 provision of Articles 7, 8, 9, 11, and 12 of Public Act 98-104

3 may be adopted in accordance with this subsection (q) by the

4 agency charged with administering that provision or

5 initiative. The 24-month limitation on the adoption of

6 emergency rules does not apply to rules adopted under this

7 subsection (q). The adoption of emergency rules authorized by

8 this subsection (q) is deemed to be necessary for the public

9 interest, safety, and welfare.

10 (r) In order to provide for the expeditious and timely

11 implementation of the provisions of Public Act 98-651,

12 emergency rules to implement Public Act 98-651 may be adopted

13 in accordance with this subsection (r) by the Department of

14 Healthcare and Family Services. The 24-month limitation on the

15 adoption of emergency rules does not apply to rules adopted

16 under this subsection (r). The adoption of emergency rules

17 authorized by this subsection (r) is deemed to be necessary for

18 the public interest, safety, and welfare.

19 (s) In order to provide for the expeditious and timely

20 implementation of the provisions of Sections 5-5b.1 and 5A-2 of

21 the Illinois Public Aid Code, emergency rules to implement any

22 provision of Section 5-5b.1 or Section 5A-2 of the Illinois

23 Public Aid Code may be adopted in accordance with this

24 subsection (s) by the Department of Healthcare and Family

25 Services. The rulemaking authority granted in this subsection

26 (s) shall apply only to those rules adopted prior to July 1,

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1 2015. Notwithstanding any other provision of this Section, any

2 emergency rule adopted under this subsection (s) shall only

3 apply to payments made for State fiscal year 2015. The adoption

4 of emergency rules authorized by this subsection (s) is deemed

5 to be necessary for the public interest, safety, and welfare.

6 (t) In order to provide for the expeditious and timely

7 implementation of the provisions of Article II of Public Act

8 99-6, emergency rules to implement the changes made by Article

9 II of Public Act 99-6 to the Emergency Telephone System Act may

10 be adopted in accordance with this subsection (t) by the

11 Department of State Police. The rulemaking authority granted in

12 this subsection (t) shall apply only to those rules adopted

13 prior to July 1, 2016. The 24-month limitation on the adoption

14 of emergency rules does not apply to rules adopted under this

15 subsection (t). The adoption of emergency rules authorized by

16 this subsection (t) is deemed to be necessary for the public

17 interest, safety, and welfare.

18 (u) In order to provide for the expeditious and timely

19 implementation of the provisions of the Burn Victims Relief

20 Act, emergency rules to implement any provision of the Act may

21 be adopted in accordance with this subsection (u) by the

22 Department of Insurance. The rulemaking authority granted in

23 this subsection (u) shall apply only to those rules adopted

24 prior to December 31, 2015. The adoption of emergency rules

25 authorized by this subsection (u) is deemed to be necessary for

26 the public interest, safety, and welfare.

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1 (v) In order to provide for the expeditious and timely

2 implementation of the provisions of Public Act 99-516,

3 emergency rules to implement Public Act 99-516 may be adopted

4 in accordance with this subsection (v) by the Department of

5 Healthcare and Family Services. The 24-month limitation on the

6 adoption of emergency rules does not apply to rules adopted

7 under this subsection (v). The adoption of emergency rules

8 authorized by this subsection (v) is deemed to be necessary for

9 the public interest, safety, and welfare.

10 (w) In order to provide for the expeditious and timely

11 implementation of the provisions of Public Act 99-796,

12 emergency rules to implement the changes made by Public Act

13 99-796 may be adopted in accordance with this subsection (w) by

14 the Adjutant General. The adoption of emergency rules

15 authorized by this subsection (w) is deemed to be necessary for

16 the public interest, safety, and welfare.

17 (x) In order to provide for the expeditious and timely

18 implementation of the provisions of Public Act 99-906 ~~this~~

19 ~~amendatory Act of the 99th General Assembly~~, emergency rules to

20 implement subsection (i) of Section 16-115D, subsection (g) of

21 Section 16-128A, and subsection (a) of Section 16-128B of the

22 Public Utilities Act may be adopted in accordance with this

23 subsection (x) by the Illinois Commerce Commission. The

24 rulemaking authority granted in this subsection (x) shall apply

25 only to those rules adopted within 180 days after June 1, 2017

26 (the effective date of Public Act 99-906) ~~this amendatory Act~~

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1 ~~of the 99th General Assembly~~. The adoption of emergency rules

2 authorized by this subsection (x) is deemed to be necessary for

3 the public interest, safety, and welfare.

4 (y) In order to provide for the expeditious and timely

5 implementation of the provisions of this amendatory Act of the

6 100th General Assembly, emergency rules to implement the

7 changes made by this amendatory Act of the 100th General

8 Assembly may be adopted in accordance with this subsection (x)

9 by the Department of Revenue. The adoption of emergency rules

10 authorized by this subsection (y) is deemed to be necessary for

11 the public interest, safety, and welfare.

12 (Source: P.A. 98-104, eff. 7-22-13; 98-463, eff. 8-16-13;

13 98-651, eff. 6-16-14; 99-2, eff. 3-26-15; 99-6, eff. 1-1-16;

14 99-143, eff. 7-27-15; 99-455, eff. 1-1-16; 99-516, eff.

15 6-30-16; 99-642, eff. 7-28-16; 99-796, eff. 1-1-17; 99-906,

16 eff. 6-1-17; revised 1-1-17.)

17 Section 10. The Use Tax Act is amended by changing Section

18 3-5 and by adding Section 3-6.5 as follows:

19 (35 ILCS 105/3-5)

20 Sec. 3-5. Exemptions. Use of the following tangible

21 personal property is exempt from the tax imposed by this Act:

22 (1) Personal property purchased from a corporation,

23 society, association, foundation, institution, or

24 organization, other than a limited liability company, that is

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1 organized and operated as a not-for-profit service enterprise

2 for the benefit of persons 65 years of age or older if the

3 personal property was not purchased by the enterprise for the

4 purpose of resale by the enterprise.

5 (2) Personal property purchased by a not-for-profit

6 Illinois county fair association for use in conducting,

7 operating, or promoting the county fair.

8 (3) Personal property purchased by a not-for-profit arts or

9 cultural organization that establishes, by proof required by

10 the Department by rule, that it has received an exemption under

11 Section 501(c)(3) of the Internal Revenue Code and that is

12 organized and operated primarily for the presentation or

13 support of arts or cultural programming, activities, or

14 services. These organizations include, but are not limited to,

15 music and dramatic arts organizations such as symphony

16 orchestras and theatrical groups, arts and cultural service

17 organizations, local arts councils, visual arts organizations,

18 and media arts organizations. On and after the effective date

19 of this amendatory Act of the 92nd General Assembly, however,

20 an entity otherwise eligible for this exemption shall not make

21 tax-free purchases unless it has an active identification

22 number issued by the Department.

23 (4) Personal property purchased by a governmental body, by

24 a corporation, society, association, foundation, or

25 institution organized and operated exclusively for charitable,

26 religious, or educational purposes, or by a not-for-profit

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1 corporation, society, association, foundation, institution, or

2 organization that has no compensated officers or employees and

3 that is organized and operated primarily for the recreation of

4 persons 55 years of age or older. A limited liability company

5 may qualify for the exemption under this paragraph only if the

6 limited liability company is organized and operated

7 exclusively for educational purposes. On and after July 1,

8 1987, however, no entity otherwise eligible for this exemption

9 shall make tax-free purchases unless it has an active exemption

10 identification number issued by the Department.

11 (5) Until July 1, 2003, a passenger car that is a

12 replacement vehicle to the extent that the purchase price of

13 the car is subject to the Replacement Vehicle Tax.

14 (6) Until July 1, 2003 and beginning again on September 1,

15 2004 through August 30, 2014, graphic arts machinery and

16 equipment, including repair and replacement parts, both new and

17 used, and including that manufactured on special order,

18 certified by the purchaser to be used primarily for graphic

19 arts production, and including machinery and equipment

20 purchased for lease. Equipment includes chemicals or chemicals

21 acting as catalysts but only if the chemicals or chemicals

22 acting as catalysts effect a direct and immediate change upon a

23 graphic arts product.

24 (7) Farm chemicals.

25 (8) Legal tender, currency, medallions, or gold or silver

26 coinage issued by the State of Illinois, the government of the

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1 United States of America, or the government of any foreign

2 country, and bullion.

3 (9) Personal property purchased from a teacher-sponsored

4 student organization affiliated with an elementary or

5 secondary school located in Illinois.

6 (10) A motor vehicle that is used for automobile renting,

7 as defined in the Automobile Renting Occupation and Use Tax

8 Act.

9 (11) Farm machinery and equipment, both new and used,

10 including that manufactured on special order, certified by the

11 purchaser to be used primarily for production agriculture or

12 State or federal agricultural programs, including individual

13 replacement parts for the machinery and equipment, including

14 machinery and equipment purchased for lease, and including

15 implements of husbandry defined in Section 1-130 of the

16 Illinois Vehicle Code, farm machinery and agricultural

17 chemical and fertilizer spreaders, and nurse wagons required to

18 be registered under Section 3-809 of the Illinois Vehicle Code,

19 but excluding other motor vehicles required to be registered

20 under the Illinois Vehicle Code. Horticultural polyhouses or

21 hoop houses used for propagating, growing, or overwintering

22 plants shall be considered farm machinery and equipment under

23 this item (11). Agricultural chemical tender tanks and dry

24 boxes shall include units sold separately from a motor vehicle

25 required to be licensed and units sold mounted on a motor

26 vehicle required to be licensed if the selling price of the

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1 tender is separately stated.

2 Farm machinery and equipment shall include precision

3 farming equipment that is installed or purchased to be

4 installed on farm machinery and equipment including, but not

5 limited to, tractors, harvesters, sprayers, planters, seeders,

6 or spreaders. Precision farming equipment includes, but is not

7 limited to, soil testing sensors, computers, monitors,

8 software, global positioning and mapping systems, and other

9 such equipment.

10 Farm machinery and equipment also includes computers,

11 sensors, software, and related equipment used primarily in the

12 computer-assisted operation of production agriculture

13 facilities, equipment, and activities such as, but not limited

14 to, the collection, monitoring, and correlation of animal and

15 crop data for the purpose of formulating animal diets and

16 agricultural chemicals. This item (11) is exempt from the

17 provisions of Section 3-90.

18 (12) Until June 30, 2013, fuel and petroleum products sold

19 to or used by an air common carrier, certified by the carrier

20 to be used for consumption, shipment, or storage in the conduct

21 of its business as an air common carrier, for a flight destined

22 for or returning from a location or locations outside the

23 United States without regard to previous or subsequent domestic

24 stopovers.

25 Beginning July 1, 2013, fuel and petroleum products sold to

26 or used by an air carrier, certified by the carrier to be used

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1 for consumption, shipment, or storage in the conduct of its

2 business as an air common carrier, for a flight that (i) is

3 engaged in foreign trade or is engaged in trade between the

4 United States and any of its possessions and (ii) transports at

5 least one individual or package for hire from the city of

6 origination to the city of final destination on the same

7 aircraft, without regard to a change in the flight number of

8 that aircraft.

9 (13) Proceeds of mandatory service charges separately

10 stated on customers' bills for the purchase and consumption of

11 food and beverages purchased at retail from a retailer, to the

12 extent that the proceeds of the service charge are in fact

13 turned over as tips or as a substitute for tips to the

14 employees who participate directly in preparing, serving,

15 hosting or cleaning up the food or beverage function with

16 respect to which the service charge is imposed.

17 (14) Until July 1, 2003, oil field exploration, drilling,

18 and production equipment, including (i) rigs and parts of rigs,

19 rotary rigs, cable tool rigs, and workover rigs, (ii) pipe and

20 tubular goods, including casing and drill strings, (iii) pumps

21 and pump-jack units, (iv) storage tanks and flow lines, (v) any

22 individual replacement part for oil field exploration,

23 drilling, and production equipment, and (vi) machinery and

24 equipment purchased for lease; but excluding motor vehicles

25 required to be registered under the Illinois Vehicle Code.

26 (15) Photoprocessing machinery and equipment, including

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1 repair and replacement parts, both new and used, including that

2 manufactured on special order, certified by the purchaser to be

3 used primarily for photoprocessing, and including

4 photoprocessing machinery and equipment purchased for lease.

5 (16) Coal and aggregate exploration, mining, off-highway

6 hauling, processing, maintenance, and reclamation equipment,

7 including replacement parts and equipment, and including

8 equipment purchased for lease, but excluding motor vehicles

9 required to be registered under the Illinois Vehicle Code. The

10 changes made to this Section by Public Act 97-767 apply on and

11 after July 1, 2003, but no claim for credit or refund is

12 allowed on or after August 16, 2013 (the effective date of

13 Public Act 98-456) for such taxes paid during the period

14 beginning July 1, 2003 and ending on August 16, 2013 (the

15 effective date of Public Act 98-456).

16 (17) Until July 1, 2003, distillation machinery and

17 equipment, sold as a unit or kit, assembled or installed by the

18 retailer, certified by the user to be used only for the

19 production of ethyl alcohol that will be used for consumption

20 as motor fuel or as a component of motor fuel for the personal

21 use of the user, and not subject to sale or resale.

22 (18) Manufacturing and assembling machinery and equipment

23 used primarily in the process of manufacturing or assembling

24 tangible personal property for wholesale or retail sale or

25 lease, whether that sale or lease is made directly by the

26 manufacturer or by some other person, whether the materials

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1 used in the process are owned by the manufacturer or some other

2 person, or whether that sale or lease is made apart from or as

3 an incident to the seller's engaging in the service occupation

4 of producing machines, tools, dies, jigs, patterns, gauges, or

5 other similar items of no commercial value on special order for

6 a particular purchaser. The exemption provided by this

7 paragraph (18) does not include machinery and equipment used in

8 (i) the generation of electricity for wholesale or retail sale;

9 (ii) the generation or treatment of natural or artificial gas

10 for wholesale or retail sale that is delivered to customers

11 through pipes, pipelines, or mains; or (iii) the treatment of

12 water for wholesale or retail sale that is delivered to

13 customers through pipes, pipelines, or mains. The provisions of

14 Public Act 98-583 are declaratory of existing law as to the

15 meaning and scope of this exemption.

16 (19) Personal property delivered to a purchaser or

17 purchaser's donee inside Illinois when the purchase order for

18 that personal property was received by a florist located

19 outside Illinois who has a florist located inside Illinois

20 deliver the personal property.

21 (20) Semen used for artificial insemination of livestock

22 for direct agricultural production.

23 (21) Horses, or interests in horses, registered with and

24 meeting the requirements of any of the Arabian Horse Club

25 Registry of America, Appaloosa Horse Club, American Quarter

26 Horse Association, United States Trotting Association, or

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1 Jockey Club, as appropriate, used for purposes of breeding or

2 racing for prizes. This item (21) is exempt from the provisions

3 of Section 3-90, and the exemption provided for under this item

4 (21) applies for all periods beginning May 30, 1995, but no

5 claim for credit or refund is allowed on or after January 1,

6 2008 for such taxes paid during the period beginning May 30,

7 2000 and ending on January 1, 2008.

8 (22) Computers and communications equipment utilized for

9 any hospital purpose and equipment used in the diagnosis,

10 analysis, or treatment of hospital patients purchased by a

11 lessor who leases the equipment, under a lease of one year or

12 longer executed or in effect at the time the lessor would

13 otherwise be subject to the tax imposed by this Act, to a

14 hospital that has been issued an active tax exemption

15 identification number by the Department under Section 1g of the

16 Retailers' Occupation Tax Act. If the equipment is leased in a

17 manner that does not qualify for this exemption or is used in

18 any other non-exempt manner, the lessor shall be liable for the

19 tax imposed under this Act or the Service Use Tax Act, as the

20 case may be, based on the fair market value of the property at

21 the time the non-qualifying use occurs. No lessor shall collect

22 or attempt to collect an amount (however designated) that

23 purports to reimburse that lessor for the tax imposed by this

24 Act or the Service Use Tax Act, as the case may be, if the tax

25 has not been paid by the lessor. If a lessor improperly

26 collects any such amount from the lessee, the lessee shall have

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1 a legal right to claim a refund of that amount from the lessor.

2 If, however, that amount is not refunded to the lessee for any

3 reason, the lessor is liable to pay that amount to the

4 Department.

5 (23) Personal property purchased by a lessor who leases the

6 property, under a lease of one year or longer executed or in

7 effect at the time the lessor would otherwise be subject to the

8 tax imposed by this Act, to a governmental body that has been

9 issued an active sales tax exemption identification number by

10 the Department under Section 1g of the Retailers' Occupation

11 Tax Act. If the property is leased in a manner that does not

12 qualify for this exemption or used in any other non-exempt

13 manner, the lessor shall be liable for the tax imposed under

14 this Act or the Service Use Tax Act, as the case may be, based

15 on the fair market value of the property at the time the

16 non-qualifying use occurs. No lessor shall collect or attempt

17 to collect an amount (however designated) that purports to

18 reimburse that lessor for the tax imposed by this Act or the

19 Service Use Tax Act, as the case may be, if the tax has not been

20 paid by the lessor. If a lessor improperly collects any such

21 amount from the lessee, the lessee shall have a legal right to

22 claim a refund of that amount from the lessor. If, however,

23 that amount is not refunded to the lessee for any reason, the

24 lessor is liable to pay that amount to the Department.

25 (24) Beginning with taxable years ending on or after

26 December 31, 1995 and ending with taxable years ending on or

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1 before December 31, 2004, personal property that is donated for

2 disaster relief to be used in a State or federally declared

3 disaster area in Illinois or bordering Illinois by a

4 manufacturer or retailer that is registered in this State to a

5 corporation, society, association, foundation, or institution

6 that has been issued a sales tax exemption identification

7 number by the Department that assists victims of the disaster

8 who reside within the declared disaster area.

9 (25) Beginning with taxable years ending on or after

10 December 31, 1995 and ending with taxable years ending on or

11 before December 31, 2004, personal property that is used in the

12 performance of infrastructure repairs in this State, including

13 but not limited to municipal roads and streets, access roads,

14 bridges, sidewalks, waste disposal systems, water and sewer

15 line extensions, water distribution and purification

16 facilities, storm water drainage and retention facilities, and

17 sewage treatment facilities, resulting from a State or

18 federally declared disaster in Illinois or bordering Illinois

19 when such repairs are initiated on facilities located in the

20 declared disaster area within 6 months after the disaster.

21 (26) Beginning July 1, 1999, game or game birds purchased

22 at a "game breeding and hunting preserve area" as that term is

23 used in the Wildlife Code. This paragraph is exempt from the

24 provisions of Section 3-90.

25 (27) A motor vehicle, as that term is defined in Section

26 1-146 of the Illinois Vehicle Code, that is donated to a

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1 corporation, limited liability company, society, association,

2 foundation, or institution that is determined by the Department

3 to be organized and operated exclusively for educational

4 purposes. For purposes of this exemption, "a corporation,

5 limited liability company, society, association, foundation,

6 or institution organized and operated exclusively for

7 educational purposes" means all tax-supported public schools,

8 private schools that offer systematic instruction in useful

9 branches of learning by methods common to public schools and

10 that compare favorably in their scope and intensity with the

11 course of study presented in tax-supported schools, and

12 vocational or technical schools or institutes organized and

13 operated exclusively to provide a course of study of not less

14 than 6 weeks duration and designed to prepare individuals to

15 follow a trade or to pursue a manual, technical, mechanical,

16 industrial, business, or commercial occupation.

17 (28) Beginning January 1, 2000, personal property,

18 including food, purchased through fundraising events for the

19 benefit of a public or private elementary or secondary school,

20 a group of those schools, or one or more school districts if

21 the events are sponsored by an entity recognized by the school

22 district that consists primarily of volunteers and includes

23 parents and teachers of the school children. This paragraph

24 does not apply to fundraising events (i) for the benefit of

25 private home instruction or (ii) for which the fundraising

26 entity purchases the personal property sold at the events from

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1 another individual or entity that sold the property for the

2 purpose of resale by the fundraising entity and that profits

3 from the sale to the fundraising entity. This paragraph is

4 exempt from the provisions of Section 3-90.

5 (29) Beginning January 1, 2000 and through December 31,

6 2001, new or used automatic vending machines that prepare and

7 serve hot food and beverages, including coffee, soup, and other

8 items, and replacement parts for these machines. Beginning

9 January 1, 2002 and through June 30, 2003, machines and parts

10 for machines used in commercial, coin-operated amusement and

11 vending business if a use or occupation tax is paid on the

12 gross receipts derived from the use of the commercial,

13 coin-operated amusement and vending machines. This paragraph

14 is exempt from the provisions of Section 3-90.

15 (30) Beginning January 1, 2001 and through June 30, 2016,

16 food for human consumption that is to be consumed off the

17 premises where it is sold (other than alcoholic beverages, soft

18 drinks, and food that has been prepared for immediate

19 consumption) and prescription and nonprescription medicines,

20 drugs, medical appliances, and insulin, urine testing

21 materials, syringes, and needles used by diabetics, for human

22 use, when purchased for use by a person receiving medical

23 assistance under Article V of the Illinois Public Aid Code who

24 resides in a licensed long-term care facility, as defined in

25 the Nursing Home Care Act, or in a licensed facility as defined

26 in the ID/DD Community Care Act, the MC/DD Act, or the

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1 Specialized Mental Health Rehabilitation Act of 2013.

2 (31) Beginning on the effective date of this amendatory Act

3 of the 92nd General Assembly, computers and communications

4 equipment utilized for any hospital purpose and equipment used

5 in the diagnosis, analysis, or treatment of hospital patients

6 purchased by a lessor who leases the equipment, under a lease

7 of one year or longer executed or in effect at the time the

8 lessor would otherwise be subject to the tax imposed by this

9 Act, to a hospital that has been issued an active tax exemption

10 identification number by the Department under Section 1g of the

11 Retailers' Occupation Tax Act. If the equipment is leased in a

12 manner that does not qualify for this exemption or is used in

13 any other nonexempt manner, the lessor shall be liable for the

14 tax imposed under this Act or the Service Use Tax Act, as the

15 case may be, based on the fair market value of the property at

16 the time the nonqualifying use occurs. No lessor shall collect

17 or attempt to collect an amount (however designated) that

18 purports to reimburse that lessor for the tax imposed by this

19 Act or the Service Use Tax Act, as the case may be, if the tax

20 has not been paid by the lessor. If a lessor improperly

21 collects any such amount from the lessee, the lessee shall have

22 a legal right to claim a refund of that amount from the lessor.

23 If, however, that amount is not refunded to the lessee for any

24 reason, the lessor is liable to pay that amount to the

25 Department. This paragraph is exempt from the provisions of

26 Section 3-90.

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1 (32) Beginning on the effective date of this amendatory Act

2 of the 92nd General Assembly, personal property purchased by a

3 lessor who leases the property, under a lease of one year or

4 longer executed or in effect at the time the lessor would

5 otherwise be subject to the tax imposed by this Act, to a

6 governmental body that has been issued an active sales tax

7 exemption identification number by the Department under

8 Section 1g of the Retailers' Occupation Tax Act. If the

9 property is leased in a manner that does not qualify for this

10 exemption or used in any other nonexempt manner, the lessor

11 shall be liable for the tax imposed under this Act or the

12 Service Use Tax Act, as the case may be, based on the fair

13 market value of the property at the time the nonqualifying use

14 occurs. No lessor shall collect or attempt to collect an amount

15 (however designated) that purports to reimburse that lessor for

16 the tax imposed by this Act or the Service Use Tax Act, as the

17 case may be, if the tax has not been paid by the lessor. If a

18 lessor improperly collects any such amount from the lessee, the

19 lessee shall have a legal right to claim a refund of that

20 amount from the lessor. If, however, that amount is not

21 refunded to the lessee for any reason, the lessor is liable to

22 pay that amount to the Department. This paragraph is exempt

23 from the provisions of Section 3-90.

24 (33) On and after July 1, 2003 and through June 30, 2004,

25 the use in this State of motor vehicles of the second division

26 with a gross vehicle weight in excess of 8,000 pounds and that

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1 are subject to the commercial distribution fee imposed under

2 Section 3-815.1 of the Illinois Vehicle Code. Beginning on July

3 1, 2004 and through June 30, 2005, the use in this State of

4 motor vehicles of the second division: (i) with a gross vehicle

5 weight rating in excess of 8,000 pounds; (ii) that are subject

6 to the commercial distribution fee imposed under Section

7 3-815.1 of the Illinois Vehicle Code; and (iii) that are

8 primarily used for commercial purposes. Through June 30, 2005,

9 this exemption applies to repair and replacement parts added

10 after the initial purchase of such a motor vehicle if that

11 motor vehicle is used in a manner that would qualify for the

12 rolling stock exemption otherwise provided for in this Act. For

13 purposes of this paragraph, the term "used for commercial

14 purposes" means the transportation of persons or property in

15 furtherance of any commercial or industrial enterprise,

16 whether for-hire or not.

17 (34) Beginning January 1, 2008, tangible personal property

18 used in the construction or maintenance of a community water

19 supply, as defined under Section 3.145 of the Environmental

20 Protection Act, that is operated by a not-for-profit

21 corporation that holds a valid water supply permit issued under

22 Title IV of the Environmental Protection Act. This paragraph is

23 exempt from the provisions of Section 3-90.

24 (35) Beginning January 1, 2010, materials, parts,

25 equipment, components, and furnishings incorporated into or

26 upon an aircraft as part of the modification, refurbishment,

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1 completion, replacement, repair, or maintenance of the

2 aircraft. This exemption includes consumable supplies used in

3 the modification, refurbishment, completion, replacement,

4 repair, and maintenance of aircraft, but excludes any

5 materials, parts, equipment, components, and consumable

6 supplies used in the modification, replacement, repair, and

7 maintenance of aircraft engines or power plants, whether such

8 engines or power plants are installed or uninstalled upon any

9 such aircraft. "Consumable supplies" include, but are not

10 limited to, adhesive, tape, sandpaper, general purpose

11 lubricants, cleaning solution, latex gloves, and protective

12 films. This exemption applies only to the use of qualifying

13 tangible personal property by persons who modify, refurbish,

14 complete, repair, replace, or maintain aircraft and who (i)

15 hold an Air Agency Certificate and are empowered to operate an

16 approved repair station by the Federal Aviation

17 Administration, (ii) have a Class IV Rating, and (iii) conduct

18 operations in accordance with Part 145 of the Federal Aviation

19 Regulations. The exemption does not include aircraft operated

20 by a commercial air carrier providing scheduled passenger air

21 service pursuant to authority issued under Part 121 or Part 129

22 of the Federal Aviation Regulations. The changes made to this

23 paragraph (35) by Public Act 98-534 are declarative of existing

24 law.

25 (36) Tangible personal property purchased by a

26 public-facilities corporation, as described in Section

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1 11-65-10 of the Illinois Municipal Code, for purposes of

2 constructing or furnishing a municipal convention hall, but

3 only if the legal title to the municipal convention hall is

4 transferred to the municipality without any further

5 consideration by or on behalf of the municipality at the time

6 of the completion of the municipal convention hall or upon the

7 retirement or redemption of any bonds or other debt instruments

8 issued by the public-facilities corporation in connection with

9 the development of the municipal convention hall. This

10 exemption includes existing public-facilities corporations as

11 provided in Section 11-65-25 of the Illinois Municipal Code.

12 This paragraph is exempt from the provisions of Section 3-90.

13 (37) Beginning January 1, 2017, menstrual pads, tampons,

14 and menstrual cups.

15 (38) Beginning on September 24, 2017 and through September

16 30, 2017, hunting sales tax holiday items, as defined in

17 Section 3-6.5 of this Act.

18 (Source: P.A. 98-104, eff. 7-22-13; 98-422, eff. 8-16-13;

19 98-456, eff. 8-16-13; 98-534, eff. 8-23-13; 98-574, eff.

20 1-1-14; 98-583, eff. 1-1-14; 98-756, eff. 7-16-14; 99-180, eff.

21 7-29-15; 99-855, eff. 8-19-16.)

22 (35 ILCS 105/3-6.5 new)

23 Sec. 3-6.5. Hunting sales tax holiday items.

24 (a) Beginning on September 24, 2017 and through September

25 30, 2017 (hereinafter referred to as the Hunting Sales Tax

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1 Holiday Period) the following items of tangible personal

2 property are exempt as provided in Section 3-5:

3 (1) Firearms which may be used for lawful hunting under

4 the Wildlife Code.

5 (2) Firearm ammunition which may be used for lawful

6 hunting under the Wildlife Code.

7 (b) For purposes of this Section:

8 "Firearms" has the meaning provided in Section 1.1 of the

9 Firearm Owners Identification Card Act, except that it is

10 limited to those firearms which may be used for lawful hunting

11 under the Wildlife Code.

12 "Firearm ammunition" has the meaning provided in Section

13 1.1 of the Firearm Owners Identification Card Act, except that

14 it is limited to firearm ammunition which may be used for

15 lawful hunting under the Wildlife Code.

16 (c) Administration. Notwithstanding any other provision of

17 this Act, the exemption shall be administered by the Department

18 under the provisions of this subsection (c).

19 (1) Bundled sales. Items that qualify for the exemption

20 that are bundled together with items that do not qualify

21 for the exemption and that are sold for one itemized price

22 will be subject to the exemption only if the value of the

23 items that qualify for the exemption exceeds the value of

24 the items that do not qualify for the exemption.

25 (2) Coupons and discounts. An unreimbursed discount by

26 the seller reduces the sales price of the property so that

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1 the discounted sales price determines whether the sales

2 price is within a sales tax holiday price threshold. A

3 coupon or other reduction in the sales price is treated as

4 a discount if the seller is not reimbursed for the coupon

5 or reduction amount by a third party.

6 (3) Splitting of items normally sold together.

7 Articles that are normally sold as a single unit must

8 continue to be sold in that manner. Such articles cannot be

9 priced separately and sold as individual items in order to

10 obtain the exemption. For example, a box of ammunition

11 cannot have each round of ammunition sold separately so

12 that the sales price of each round is within a hunting

13 sales tax holiday price threshold.

14 (4) Rain checks. A rain check is a procedure that

15 allows a customer to purchase an item at a certain price at

16 a later time because the particular item was out of stock.

17 Eligible property that customers purchase during the

18 Hunting Sales Tax Holiday Period with the use of a rain

19 check will qualify for the 0% rate of tax regardless of

20 when the rain check was issued. Issuance of a rain check

21 during the Hunting Sales Tax Holiday Period will not

22 qualify eligible property for the exemption if the property

23 is actually purchased after the Hunting Sales Tax Holiday

24 Period.

25 (5) Exchanges. The procedure for an exchange in regards

26 to a sales tax holiday is as follows:

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1 (A) If a customer purchases an item of eligible

2 property during the Hunting Sales Tax Holiday Period,

3 but later exchanges the item for a similar eligible

4 item, even if a different size, different color, or

5 other feature, no additional tax is due even if the

6 exchange is made after the Hunting Sales Tax Holiday

7 Period.

8 (B) If a customer purchases an item of eligible

9 property during the Hunting Sales Tax Holiday Period,

10 but after the Hunting Sales Tax Holiday Period has

11 ended, the customer returns the item and receives

12 credit on the purchase of a different item, the 6.25%

13 general merchandise sales tax rate is due on the sale

14 of the newly purchased item.

15 (C) If a customer purchases an item of eligible

16 property before the Hunting Sales Tax Holiday Period,

17 but during the Hunting Sales Tax Holiday Period the

18 customer returns the item and receives credit on the

19 purchase of a different item of eligible property, the

20 exemption shall be applied to the sale of the new item

21 if the new item is purchased during the Hunting Sales

22 Tax Holiday Period.

23 (6) Delivery charges. Delivery charges, including

24 shipping, handling and service charges, are part of the

25 sales price of eligible property.

26 (7) Order date and back orders. For the purpose of a

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1 sales tax holiday, eligible property qualifies for the

2 exemption if: (i) the item is both delivered to and paid

3 for by the customer during the Hunting Sales Tax Holiday

4 Period or (ii) the customer orders and pays for the item

5 and the seller accepts the order during the Hunting Sales

6 Tax Holiday Period for immediate shipment, even if delivery

7 is made after the Hunting Sales Tax Holiday Period. The

8 seller accepts an order when the seller has taken action to

9 fill the order for immediate shipment. Actions to fill an

10 order include placement of an "in date" stamp on an order

11 or assignment of an "order number" to an order within the

12 Hunting Sales Tax Holiday Period. An order is for immediate

13 shipment when the customer does not request delayed

14 shipment. An order is for immediate shipment

15 notwithstanding that the shipment may be delayed because of

16 a backlog of orders or because stock is currently

17 unavailable to, or on back order by, the seller.

18 (8) Returns. For a 60-day period immediately after the

19 Hunting Sales Tax Holiday Period, if a customer returns an

20 item that would qualify for the 0% rate of tax, credit for

21 or refund of sales tax shall be given only at the 0% rate

22 unless the customer provides a receipt or invoice that

23 shows tax was paid at the 6.25% general merchandise rate,

24 or the seller has sufficient documentation to show that tax

25 was paid at the 6.25% general merchandise rate on the

26 specific item. This 60-day period is set solely for the

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1 purpose of designating a time period during which the

2 customer must provide documentation that shows that the

3 appropriate sales tax rate was paid on returned

4 merchandise. The 60-day period is not intended to change a

5 seller's policy on the time period during which the seller

6 will accept returns.

7 (d) The Department may implement the provisions of this

8 Section through the use of emergency rules, along with

9 permanent rules filed concurrently with such emergency rules,

10 in accordance with the provisions of Section 5-45 of the

11 Illinois Administrative Procedure Act. For purposes of the

12 Illinois Administrative Procedure Act, the adoption of rules to

13 implement the provisions of this Section shall be deemed an

14 emergency and necessary for the public interest, safety, and

15 welfare.

16 Section 15. The Retailers' Occupation Tax Act is amended by

17 changing Section 2-5 and by adding Section 2-8.5 as follows:

18 (35 ILCS 120/2-5)

19 Sec. 2-5. Exemptions. Gross receipts from proceeds from the

20 sale of the following tangible personal property are exempt

21 from the tax imposed by this Act:

22 (1) Farm chemicals.

23 (2) Farm machinery and equipment, both new and used,

24 including that manufactured on special order, certified by the

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1 purchaser to be used primarily for production agriculture or

2 State or federal agricultural programs, including individual

3 replacement parts for the machinery and equipment, including

4 machinery and equipment purchased for lease, and including

5 implements of husbandry defined in Section 1-130 of the

6 Illinois Vehicle Code, farm machinery and agricultural

7 chemical and fertilizer spreaders, and nurse wagons required to

8 be registered under Section 3-809 of the Illinois Vehicle Code,

9 but excluding other motor vehicles required to be registered

10 under the Illinois Vehicle Code. Horticultural polyhouses or

11 hoop houses used for propagating, growing, or overwintering

12 plants shall be considered farm machinery and equipment under

13 this item (2). Agricultural chemical tender tanks and dry boxes

14 shall include units sold separately from a motor vehicle

15 required to be licensed and units sold mounted on a motor

16 vehicle required to be licensed, if the selling price of the

17 tender is separately stated.

18 Farm machinery and equipment shall include precision

19 farming equipment that is installed or purchased to be

20 installed on farm machinery and equipment including, but not

21 limited to, tractors, harvesters, sprayers, planters, seeders,

22 or spreaders. Precision farming equipment includes, but is not

23 limited to, soil testing sensors, computers, monitors,

24 software, global positioning and mapping systems, and other

25 such equipment.

26 Farm machinery and equipment also includes computers,

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1 sensors, software, and related equipment used primarily in the

2 computer-assisted operation of production agriculture

3 facilities, equipment, and activities such as, but not limited

4 to, the collection, monitoring, and correlation of animal and

5 crop data for the purpose of formulating animal diets and

6 agricultural chemicals. This item (2) is exempt from the

7 provisions of Section 2-70.

8 (3) Until July 1, 2003, distillation machinery and

9 equipment, sold as a unit or kit, assembled or installed by the

10 retailer, certified by the user to be used only for the

11 production of ethyl alcohol that will be used for consumption

12 as motor fuel or as a component of motor fuel for the personal

13 use of the user, and not subject to sale or resale.

14 (4) Until July 1, 2003 and beginning again September 1,

15 2004 through August 30, 2014, graphic arts machinery and

16 equipment, including repair and replacement parts, both new and

17 used, and including that manufactured on special order or

18 purchased for lease, certified by the purchaser to be used

19 primarily for graphic arts production. Equipment includes

20 chemicals or chemicals acting as catalysts but only if the

21 chemicals or chemicals acting as catalysts effect a direct and

22 immediate change upon a graphic arts product.

23 (5) A motor vehicle that is used for automobile renting, as

24 defined in the Automobile Renting Occupation and Use Tax Act.

25 This paragraph is exempt from the provisions of Section 2-70.

26 (6) Personal property sold by a teacher-sponsored student

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1 organization affiliated with an elementary or secondary school

2 located in Illinois.

3 (7) Until July 1, 2003, proceeds of that portion of the

4 selling price of a passenger car the sale of which is subject

5 to the Replacement Vehicle Tax.

6 (8) Personal property sold to an Illinois county fair

7 association for use in conducting, operating, or promoting the

8 county fair.

9 (9) Personal property sold to a not-for-profit arts or

10 cultural organization that establishes, by proof required by

11 the Department by rule, that it has received an exemption under

12 Section 501(c)(3) of the Internal Revenue Code and that is

13 organized and operated primarily for the presentation or

14 support of arts or cultural programming, activities, or

15 services. These organizations include, but are not limited to,

16 music and dramatic arts organizations such as symphony

17 orchestras and theatrical groups, arts and cultural service

18 organizations, local arts councils, visual arts organizations,

19 and media arts organizations. On and after the effective date

20 of this amendatory Act of the 92nd General Assembly, however,

21 an entity otherwise eligible for this exemption shall not make

22 tax-free purchases unless it has an active identification

23 number issued by the Department.

24 (10) Personal property sold by a corporation, society,

25 association, foundation, institution, or organization, other

26 than a limited liability company, that is organized and

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1 operated as a not-for-profit service enterprise for the benefit

2 of persons 65 years of age or older if the personal property

3 was not purchased by the enterprise for the purpose of resale

4 by the enterprise.

5 (11) Personal property sold to a governmental body, to a

6 corporation, society, association, foundation, or institution

7 organized and operated exclusively for charitable, religious,

8 or educational purposes, or to a not-for-profit corporation,

9 society, association, foundation, institution, or organization

10 that has no compensated officers or employees and that is

11 organized and operated primarily for the recreation of persons

12 55 years of age or older. A limited liability company may

13 qualify for the exemption under this paragraph only if the

14 limited liability company is organized and operated

15 exclusively for educational purposes. On and after July 1,

16 1987, however, no entity otherwise eligible for this exemption

17 shall make tax-free purchases unless it has an active

18 identification number issued by the Department.

19 (12) Tangible personal property sold to interstate

20 carriers for hire for use as rolling stock moving in interstate

21 commerce or to lessors under leases of one year or longer

22 executed or in effect at the time of purchase by interstate

23 carriers for hire for use as rolling stock moving in interstate

24 commerce and equipment operated by a telecommunications

25 provider, licensed as a common carrier by the Federal

26 Communications Commission, which is permanently installed in

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1 or affixed to aircraft moving in interstate commerce.

2 (12-5) On and after July 1, 2003 and through June 30, 2004,

3 motor vehicles of the second division with a gross vehicle

4 weight in excess of 8,000 pounds that are subject to the

5 commercial distribution fee imposed under Section 3-815.1 of

6 the Illinois Vehicle Code. Beginning on July 1, 2004 and

7 through June 30, 2005, the use in this State of motor vehicles

8 of the second division: (i) with a gross vehicle weight rating

9 in excess of 8,000 pounds; (ii) that are subject to the

10 commercial distribution fee imposed under Section 3-815.1 of

11 the Illinois Vehicle Code; and (iii) that are primarily used

12 for commercial purposes. Through June 30, 2005, this exemption

13 applies to repair and replacement parts added after the initial

14 purchase of such a motor vehicle if that motor vehicle is used

15 in a manner that would qualify for the rolling stock exemption

16 otherwise provided for in this Act. For purposes of this

17 paragraph, "used for commercial purposes" means the

18 transportation of persons or property in furtherance of any

19 commercial or industrial enterprise whether for-hire or not.

20 (13) Proceeds from sales to owners, lessors, or shippers of

21 tangible personal property that is utilized by interstate

22 carriers for hire for use as rolling stock moving in interstate

23 commerce and equipment operated by a telecommunications

24 provider, licensed as a common carrier by the Federal

25 Communications Commission, which is permanently installed in

26 or affixed to aircraft moving in interstate commerce.

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1 (14) Machinery and equipment that will be used by the

2 purchaser, or a lessee of the purchaser, primarily in the

3 process of manufacturing or assembling tangible personal

4 property for wholesale or retail sale or lease, whether the

5 sale or lease is made directly by the manufacturer or by some

6 other person, whether the materials used in the process are

7 owned by the manufacturer or some other person, or whether the

8 sale or lease is made apart from or as an incident to the

9 seller's engaging in the service occupation of producing

10 machines, tools, dies, jigs, patterns, gauges, or other similar

11 items of no commercial value on special order for a particular

12 purchaser. The exemption provided by this paragraph (14) does

13 not include machinery and equipment used in (i) the generation

14 of electricity for wholesale or retail sale; (ii) the

15 generation or treatment of natural or artificial gas for

16 wholesale or retail sale that is delivered to customers through

17 pipes, pipelines, or mains; or (iii) the treatment of water for

18 wholesale or retail sale that is delivered to customers through

19 pipes, pipelines, or mains. The provisions of Public Act 98-583

20 are declaratory of existing law as to the meaning and scope of

21 this exemption.

22 (15) Proceeds of mandatory service charges separately

23 stated on customers' bills for purchase and consumption of food

24 and beverages, to the extent that the proceeds of the service

25 charge are in fact turned over as tips or as a substitute for

26 tips to the employees who participate directly in preparing,

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1 serving, hosting or cleaning up the food or beverage function

2 with respect to which the service charge is imposed.

3 (16) Petroleum products sold to a purchaser if the seller

4 is prohibited by federal law from charging tax to the

5 purchaser.

6 (17) Tangible personal property sold to a common carrier by

7 rail or motor that receives the physical possession of the

8 property in Illinois and that transports the property, or

9 shares with another common carrier in the transportation of the

10 property, out of Illinois on a standard uniform bill of lading

11 showing the seller of the property as the shipper or consignor

12 of the property to a destination outside Illinois, for use

13 outside Illinois.

14 (18) Legal tender, currency, medallions, or gold or silver

15 coinage issued by the State of Illinois, the government of the

16 United States of America, or the government of any foreign

17 country, and bullion.

18 (19) Until July 1 2003, oil field exploration, drilling,

19 and production equipment, including (i) rigs and parts of rigs,

20 rotary rigs, cable tool rigs, and workover rigs, (ii) pipe and

21 tubular goods, including casing and drill strings, (iii) pumps

22 and pump-jack units, (iv) storage tanks and flow lines, (v) any

23 individual replacement part for oil field exploration,

24 drilling, and production equipment, and (vi) machinery and

25 equipment purchased for lease; but excluding motor vehicles

26 required to be registered under the Illinois Vehicle Code.

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1 (20) Photoprocessing machinery and equipment, including

2 repair and replacement parts, both new and used, including that

3 manufactured on special order, certified by the purchaser to be

4 used primarily for photoprocessing, and including

5 photoprocessing machinery and equipment purchased for lease.

6 (21) Coal and aggregate exploration, mining, off-highway

7 hauling, processing, maintenance, and reclamation equipment,

8 including replacement parts and equipment, and including

9 equipment purchased for lease, but excluding motor vehicles

10 required to be registered under the Illinois Vehicle Code. The

11 changes made to this Section by Public Act 97-767 apply on and

12 after July 1, 2003, but no claim for credit or refund is

13 allowed on or after August 16, 2013 (the effective date of

14 Public Act 98-456) for such taxes paid during the period

15 beginning July 1, 2003 and ending on August 16, 2013 (the

16 effective date of Public Act 98-456).

17 (22) Until June 30, 2013, fuel and petroleum products sold

18 to or used by an air carrier, certified by the carrier to be

19 used for consumption, shipment, or storage in the conduct of

20 its business as an air common carrier, for a flight destined

21 for or returning from a location or locations outside the

22 United States without regard to previous or subsequent domestic

23 stopovers.

24 Beginning July 1, 2013, fuel and petroleum products sold to

25 or used by an air carrier, certified by the carrier to be used

26 for consumption, shipment, or storage in the conduct of its

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1 business as an air common carrier, for a flight that (i) is

2 engaged in foreign trade or is engaged in trade between the

3 United States and any of its possessions and (ii) transports at

4 least one individual or package for hire from the city of

5 origination to the city of final destination on the same

6 aircraft, without regard to a change in the flight number of

7 that aircraft.

8 (23) A transaction in which the purchase order is received

9 by a florist who is located outside Illinois, but who has a

10 florist located in Illinois deliver the property to the

11 purchaser or the purchaser's donee in Illinois.

12 (24) Fuel consumed or used in the operation of ships,

13 barges, or vessels that are used primarily in or for the

14 transportation of property or the conveyance of persons for

15 hire on rivers bordering on this State if the fuel is delivered

16 by the seller to the purchaser's barge, ship, or vessel while

17 it is afloat upon that bordering river.

18 (25) Except as provided in item (25-5) of this Section, a

19 motor vehicle sold in this State to a nonresident even though

20 the motor vehicle is delivered to the nonresident in this

21 State, if the motor vehicle is not to be titled in this State,

22 and if a drive-away permit is issued to the motor vehicle as

23 provided in Section 3-603 of the Illinois Vehicle Code or if

24 the nonresident purchaser has vehicle registration plates to

25 transfer to the motor vehicle upon returning to his or her home

26 state. The issuance of the drive-away permit or having the

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1 out-of-state registration plates to be transferred is prima

2 facie evidence that the motor vehicle will not be titled in

3 this State.

4 (25-5) The exemption under item (25) does not apply if the

5 state in which the motor vehicle will be titled does not allow

6 a reciprocal exemption for a motor vehicle sold and delivered

7 in that state to an Illinois resident but titled in Illinois.

8 The tax collected under this Act on the sale of a motor vehicle

9 in this State to a resident of another state that does not

10 allow a reciprocal exemption shall be imposed at a rate equal

11 to the state's rate of tax on taxable property in the state in

12 which the purchaser is a resident, except that the tax shall

13 not exceed the tax that would otherwise be imposed under this

14 Act. At the time of the sale, the purchaser shall execute a

15 statement, signed under penalty of perjury, of his or her

16 intent to title the vehicle in the state in which the purchaser

17 is a resident within 30 days after the sale and of the fact of

18 the payment to the State of Illinois of tax in an amount

19 equivalent to the state's rate of tax on taxable property in

20 his or her state of residence and shall submit the statement to

21 the appropriate tax collection agency in his or her state of

22 residence. In addition, the retailer must retain a signed copy

23 of the statement in his or her records. Nothing in this item

24 shall be construed to require the removal of the vehicle from

25 this state following the filing of an intent to title the

26 vehicle in the purchaser's state of residence if the purchaser

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1 titles the vehicle in his or her state of residence within 30

2 days after the date of sale. The tax collected under this Act

3 in accordance with this item (25-5) shall be proportionately

4 distributed as if the tax were collected at the 6.25% general

5 rate imposed under this Act.

6 (25-7) Beginning on July 1, 2007, no tax is imposed under

7 this Act on the sale of an aircraft, as defined in Section 3 of

8 the Illinois Aeronautics Act, if all of the following

9 conditions are met:

10 (1) the aircraft leaves this State within 15 days after

11 the later of either the issuance of the final billing for

12 the sale of the aircraft, or the authorized approval for

13 return to service, completion of the maintenance record

14 entry, and completion of the test flight and ground test

15 for inspection, as required by 14 C.F.R. 91.407;

16 (2) the aircraft is not based or registered in this

17 State after the sale of the aircraft; and

18 (3) the seller retains in his or her books and records

19 and provides to the Department a signed and dated

20 certification from the purchaser, on a form prescribed by

21 the Department, certifying that the requirements of this

22 item (25-7) are met. The certificate must also include the

23 name and address of the purchaser, the address of the

24 location where the aircraft is to be titled or registered,

25 the address of the primary physical location of the

26 aircraft, and other information that the Department may

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1 reasonably require.

2 For purposes of this item (25-7):

3 "Based in this State" means hangared, stored, or otherwise

4 used, excluding post-sale customizations as defined in this

5 Section, for 10 or more days in each 12-month period

6 immediately following the date of the sale of the aircraft.

7 "Registered in this State" means an aircraft registered

8 with the Department of Transportation, Aeronautics Division,

9 or titled or registered with the Federal Aviation

10 Administration to an address located in this State.

11 This paragraph (25-7) is exempt from the provisions of

12 Section 2-70.

13 (26) Semen used for artificial insemination of livestock

14 for direct agricultural production.

15 (27) Horses, or interests in horses, registered with and

16 meeting the requirements of any of the Arabian Horse Club

17 Registry of America, Appaloosa Horse Club, American Quarter

18 Horse Association, United States Trotting Association, or

19 Jockey Club, as appropriate, used for purposes of breeding or

20 racing for prizes. This item (27) is exempt from the provisions

21 of Section 2-70, and the exemption provided for under this item

22 (27) applies for all periods beginning May 30, 1995, but no

23 claim for credit or refund is allowed on or after January 1,

24 2008 (the effective date of Public Act 95-88) for such taxes

25 paid during the period beginning May 30, 2000 and ending on

26 January 1, 2008 (the effective date of Public Act 95-88).

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1 (28) Computers and communications equipment utilized for

2 any hospital purpose and equipment used in the diagnosis,

3 analysis, or treatment of hospital patients sold to a lessor

4 who leases the equipment, under a lease of one year or longer

5 executed or in effect at the time of the purchase, to a

6 hospital that has been issued an active tax exemption

7 identification number by the Department under Section 1g of

8 this Act.

9 (29) Personal property sold to a lessor who leases the

10 property, under a lease of one year or longer executed or in

11 effect at the time of the purchase, to a governmental body that

12 has been issued an active tax exemption identification number

13 by the Department under Section 1g of this Act.

14 (30) Beginning with taxable years ending on or after

15 December 31, 1995 and ending with taxable years ending on or

16 before December 31, 2004, personal property that is donated for

17 disaster relief to be used in a State or federally declared

18 disaster area in Illinois or bordering Illinois by a

19 manufacturer or retailer that is registered in this State to a

20 corporation, society, association, foundation, or institution

21 that has been issued a sales tax exemption identification

22 number by the Department that assists victims of the disaster

23 who reside within the declared disaster area.

24 (31) Beginning with taxable years ending on or after

25 December 31, 1995 and ending with taxable years ending on or

26 before December 31, 2004, personal property that is used in the

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1 performance of infrastructure repairs in this State, including

2 but not limited to municipal roads and streets, access roads,

3 bridges, sidewalks, waste disposal systems, water and sewer

4 line extensions, water distribution and purification

5 facilities, storm water drainage and retention facilities, and

6 sewage treatment facilities, resulting from a State or

7 federally declared disaster in Illinois or bordering Illinois

8 when such repairs are initiated on facilities located in the

9 declared disaster area within 6 months after the disaster.

10 (32) Beginning July 1, 1999, game or game birds sold at a

11 "game breeding and hunting preserve area" as that term is used

12 in the Wildlife Code. This paragraph is exempt from the

13 provisions of Section 2-70.

14 (33) A motor vehicle, as that term is defined in Section

15 1-146 of the Illinois Vehicle Code, that is donated to a

16 corporation, limited liability company, society, association,

17 foundation, or institution that is determined by the Department

18 to be organized and operated exclusively for educational

19 purposes. For purposes of this exemption, "a corporation,

20 limited liability company, society, association, foundation,

21 or institution organized and operated exclusively for

22 educational purposes" means all tax-supported public schools,

23 private schools that offer systematic instruction in useful

24 branches of learning by methods common to public schools and

25 that compare favorably in their scope and intensity with the

26 course of study presented in tax-supported schools, and

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1 vocational or technical schools or institutes organized and

2 operated exclusively to provide a course of study of not less

3 than 6 weeks duration and designed to prepare individuals to

4 follow a trade or to pursue a manual, technical, mechanical,

5 industrial, business, or commercial occupation.

6 (34) Beginning January 1, 2000, personal property,

7 including food, purchased through fundraising events for the

8 benefit of a public or private elementary or secondary school,

9 a group of those schools, or one or more school districts if

10 the events are sponsored by an entity recognized by the school

11 district that consists primarily of volunteers and includes

12 parents and teachers of the school children. This paragraph

13 does not apply to fundraising events (i) for the benefit of

14 private home instruction or (ii) for which the fundraising

15 entity purchases the personal property sold at the events from

16 another individual or entity that sold the property for the

17 purpose of resale by the fundraising entity and that profits

18 from the sale to the fundraising entity. This paragraph is

19 exempt from the provisions of Section 2-70.

20 (35) Beginning January 1, 2000 and through December 31,

21 2001, new or used automatic vending machines that prepare and

22 serve hot food and beverages, including coffee, soup, and other

23 items, and replacement parts for these machines. Beginning

24 January 1, 2002 and through June 30, 2003, machines and parts

25 for machines used in commercial, coin-operated amusement and

26 vending business if a use or occupation tax is paid on the

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1 gross receipts derived from the use of the commercial,

2 coin-operated amusement and vending machines. This paragraph

3 is exempt from the provisions of Section 2-70.

4 (35-5) Beginning August 23, 2001 and through June 30, 2016,

5 food for human consumption that is to be consumed off the

6 premises where it is sold (other than alcoholic beverages, soft

7 drinks, and food that has been prepared for immediate

8 consumption) and prescription and nonprescription medicines,

9 drugs, medical appliances, and insulin, urine testing

10 materials, syringes, and needles used by diabetics, for human

11 use, when purchased for use by a person receiving medical

12 assistance under Article V of the Illinois Public Aid Code who

13 resides in a licensed long-term care facility, as defined in

14 the Nursing Home Care Act, or a licensed facility as defined in

15 the ID/DD Community Care Act, the MC/DD Act, or the Specialized

16 Mental Health Rehabilitation Act of 2013.

17 (36) Beginning August 2, 2001, computers and

18 communications equipment utilized for any hospital purpose and

19 equipment used in the diagnosis, analysis, or treatment of

20 hospital patients sold to a lessor who leases the equipment,

21 under a lease of one year or longer executed or in effect at

22 the time of the purchase, to a hospital that has been issued an

23 active tax exemption identification number by the Department

24 under Section 1g of this Act. This paragraph is exempt from the

25 provisions of Section 2-70.

26 (37) Beginning August 2, 2001, personal property sold to a

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1 lessor who leases the property, under a lease of one year or

2 longer executed or in effect at the time of the purchase, to a

3 governmental body that has been issued an active tax exemption

4 identification number by the Department under Section 1g of

5 this Act. This paragraph is exempt from the provisions of

6 Section 2-70.

7 (38) Beginning on January 1, 2002 and through June 30,

8 2016, tangible personal property purchased from an Illinois

9 retailer by a taxpayer engaged in centralized purchasing

10 activities in Illinois who will, upon receipt of the property

11 in Illinois, temporarily store the property in Illinois (i) for

12 the purpose of subsequently transporting it outside this State

13 for use or consumption thereafter solely outside this State or

14 (ii) for the purpose of being processed, fabricated, or

15 manufactured into, attached to, or incorporated into other

16 tangible personal property to be transported outside this State

17 and thereafter used or consumed solely outside this State. The

18 Director of Revenue shall, pursuant to rules adopted in

19 accordance with the Illinois Administrative Procedure Act,

20 issue a permit to any taxpayer in good standing with the

21 Department who is eligible for the exemption under this

22 paragraph (38). The permit issued under this paragraph (38)

23 shall authorize the holder, to the extent and in the manner

24 specified in the rules adopted under this Act, to purchase

25 tangible personal property from a retailer exempt from the

26 taxes imposed by this Act. Taxpayers shall maintain all

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1 necessary books and records to substantiate the use and

2 consumption of all such tangible personal property outside of

3 the State of Illinois.

4 (39) Beginning January 1, 2008, tangible personal property

5 used in the construction or maintenance of a community water

6 supply, as defined under Section 3.145 of the Environmental

7 Protection Act, that is operated by a not-for-profit

8 corporation that holds a valid water supply permit issued under

9 Title IV of the Environmental Protection Act. This paragraph is

10 exempt from the provisions of Section 2-70.

11 (40) Beginning January 1, 2010, materials, parts,

12 equipment, components, and furnishings incorporated into or

13 upon an aircraft as part of the modification, refurbishment,

14 completion, replacement, repair, or maintenance of the

15 aircraft. This exemption includes consumable supplies used in

16 the modification, refurbishment, completion, replacement,

17 repair, and maintenance of aircraft, but excludes any

18 materials, parts, equipment, components, and consumable

19 supplies used in the modification, replacement, repair, and

20 maintenance of aircraft engines or power plants, whether such

21 engines or power plants are installed or uninstalled upon any

22 such aircraft. "Consumable supplies" include, but are not

23 limited to, adhesive, tape, sandpaper, general purpose

24 lubricants, cleaning solution, latex gloves, and protective

25 films. This exemption applies only to the sale of qualifying

26 tangible personal property to persons who modify, refurbish,

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1 complete, replace, or maintain an aircraft and who (i) hold an

2 Air Agency Certificate and are empowered to operate an approved

3 repair station by the Federal Aviation Administration, (ii)

4 have a Class IV Rating, and (iii) conduct operations in

5 accordance with Part 145 of the Federal Aviation Regulations.

6 The exemption does not include aircraft operated by a

7 commercial air carrier providing scheduled passenger air

8 service pursuant to authority issued under Part 121 or Part 129

9 of the Federal Aviation Regulations. The changes made to this

10 paragraph (40) by Public Act 98-534 are declarative of existing

11 law.

12 (41) Tangible personal property sold to a

13 public-facilities corporation, as described in Section

14 11-65-10 of the Illinois Municipal Code, for purposes of

15 constructing or furnishing a municipal convention hall, but

16 only if the legal title to the municipal convention hall is

17 transferred to the municipality without any further

18 consideration by or on behalf of the municipality at the time

19 of the completion of the municipal convention hall or upon the

20 retirement or redemption of any bonds or other debt instruments

21 issued by the public-facilities corporation in connection with

22 the development of the municipal convention hall. This

23 exemption includes existing public-facilities corporations as

24 provided in Section 11-65-25 of the Illinois Municipal Code.

25 This paragraph is exempt from the provisions of Section 2-70.

26 (42) Beginning January 1, 2017, menstrual pads, tampons,

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1 and menstrual cups.

2 (43) Beginning on September 24, 2017 and through September

3 30, 2017, hunting sales tax holiday items, as defined in

4 Section 2-8.5 of this Act.

5 (Source: P.A. 98-104, eff. 7-22-13; 98-422, eff. 8-16-13;

6 98-456, eff. 8-16-13; 98-534, eff. 8-23-13; 98-574, eff.

7 1-1-14; 98-583, eff. 1-1-14; 98-756, eff. 7-16-14; 99-180, eff.

8 7-29-15; 99-855, eff. 8-19-16.)

9 (35 ILCS 120/2-8.5 new)

10 Sec. 2-8.5. Hunting sales tax holiday items.

11 (a) Beginning on September 24, 2017 and through September

12 30, 2017 (hereinafter referred to as the Hunting Sales Tax

13 Holiday Period) the following items of tangible personal

14 property are exempt as provided in Section 2-5:

15 (1) Firearms which may be used for lawful hunting under

16 the Wildlife Code.

17 (2) Firearm ammunition which may be used for lawful

18 hunting under the Wildlife Code.

19 (b) For purposes of this Section:

20 "Firearms" has the meaning provided in Section 1.1 of the

21 Firearm Owners Identification Card Act, except that it is

22 limited to those firearms which may be used for lawful hunting

23 under the Wildlife Code.

24 "Firearm ammunition" has the meaning provided in Section

25 1.1 of the Firearm Owners Identification Card Act, except that

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1 it is limited to firearm ammunition which may be used for

2 lawful hunting under the Wildlife Code.

3 (c) Administration. Notwithstanding any other provision of

4 this Act, the exemption shall be administered by the Department

5 under the provisions of this subsection (c).

6 (1) Bundled sales. Items that qualify for the exemption

7 that are bundled together with items that do not qualify

8 for the exemption and that are sold for one itemized price

9 will be subject to the exemption only if the value of the

10 items that qualify for the exemption exceeds the value of

11 the items that do not qualify for the exemption.

12 (2) Coupons and discounts. An unreimbursed discount by

13 the seller reduces the sales price of the property so that

14 the discounted sales price determines whether the sales

15 price is within a sales tax holiday price threshold. A

16 coupon or other reduction in the sales price is treated as

17 a discount if the seller is not reimbursed for the coupon

18 or reduction amount by a third party.

19 (3) Splitting of items normally sold together.

20 Articles that are normally sold as a single unit must

21 continue to be sold in that manner. Such articles cannot be

22 priced separately and sold as individual items in order to

23 obtain the exemption. For example, a box of ammunition

24 cannot have each round of ammunition sold separately so

25 that the sales price of each round is within a hunting

26 sales tax holiday price threshold.

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1 (4) Rain checks. A rain check is a procedure that

2 allows a customer to purchase an item at a certain price at

3 a later time because the particular item was out of stock.

4 Eligible property that customers purchase during the

5 Hunting Sales Tax Holiday Period with the use of a rain

6 check will qualify for the 0% rate of tax regardless of

7 when the rain check was issued. Issuance of a rain check

8 during the Hunting Sales Tax Holiday Period will not

9 qualify eligible property for the exemption if the property

10 is actually purchased after the Hunting Sales Tax Holiday

11 Period.

12 (5) Exchanges. The procedure for an exchange in regards

13 to a sales tax holiday is as follows:

14 (A) If a customer purchases an item of eligible

15 property during the Hunting Sales Tax Holiday Period,

16 but later exchanges the item for a similar eligible

17 item, even if a different size, different color, or

18 other feature, no additional tax is due even if the

19 exchange is made after the Hunting Sales Tax Holiday

20 Period.

21 (B) If a customer purchases an item of eligible

22 property during the Hunting Sales Tax Holiday Period,

23 but after the Hunting Sales Tax Holiday Period has

24 ended, the customer returns the item and receives

25 credit on the purchase of a different item, the 6.25%

26 general merchandise sales tax rate is due on the sale

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1 of the newly purchased item.

2 (C) If a customer purchases an item of eligible

3 property before the Hunting Sales Tax Holiday Period,

4 but during the Hunting Sales Tax Holiday Period the

5 customer returns the item and receives credit on the

6 purchase of a different item of eligible property, the

7 exemption shall be applied to the sale of the new item

8 if the new item is purchased during the Hunting Sales

9 Tax Holiday Period.

10 (6) Delivery charges. Delivery charges, including

11 shipping, handling and service charges, are part of the

12 sales price of eligible property.

13 (7) Order date and back orders. For the purpose of a

14 sales tax holiday, eligible property qualifies for the

15 exemption if: (i) the item is both delivered to and paid

16 for by the customer during the Hunting Sales Tax Holiday

17 Period or (ii) the customer orders and pays for the item

18 and the seller accepts the order during the Hunting Sales

19 Tax Holiday Period for immediate shipment, even if delivery

20 is made after the Hunting Sales Tax Holiday Period. The

21 seller accepts an order when the seller has taken action to

22 fill the order for immediate shipment. Actions to fill an

23 order include placement of an "in date" stamp on an order

24 or assignment of an "order number" to an order within the

25 Hunting Sales Tax Holiday Period. An order is for immediate

26 shipment when the customer does not request delayed

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1 shipment. An order is for immediate shipment

2 notwithstanding that the shipment may be delayed because of

3 a backlog of orders or because stock is currently

4 unavailable to, or on back order by, the seller.

5 (8) Returns. For a 60-day period immediately after the

6 Hunting Sales Tax Holiday Period, if a customer returns an

7 item that would qualify for the 0% rate of tax, credit for

8 or refund of sales tax shall be given only at the 0% rate

9 unless the customer provides a receipt or invoice that

10 shows tax was paid at the 6.25% general merchandise rate,

11 or the seller has sufficient documentation to show that tax

12 was paid at the 6.25% general merchandise rate on the

13 specific item. This 60-day period is set solely for the

14 purpose of designating a time period during which the

15 customer must provide documentation that shows that the

16 appropriate sales tax rate was paid on returned

17 merchandise. The 60-day period is not intended to change a

18 seller's policy on the time period during which the seller

19 will accept returns.

20 (d) The Department may implement the provisions of this

21 Section through the use of emergency rules, along with

22 permanent rules filed concurrently with such emergency rules,

23 in accordance with the provisions of Section 5-45 of the

24 Illinois Administrative Procedure Act. For purposes of the

25 Illinois Administrative Procedure Act, the adoption of rules to

26 implement the provisions of this Section shall be deemed an

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1 emergency and necessary for the public interest, safety, and

2 welfare.

3 Section 95. No acceleration or delay. Where this Act makes

4 changes in a statute that is represented in this Act by text

5 that is not yet or no longer in effect (for example, a Section

6 represented by multiple versions), the use of that text does

7 not accelerate or delay the taking effect of (i) the changes

8 made by this Act or (ii) provisions derived from any other

9 Public Act.

10 Section 99. Effective date. This Act takes effect upon

11 becoming law.