102ND GENERAL ASSEMBLY State of Illinois 2021 and 2022 HB3143

Introduced , by Rep. Rita Mayfield

SYNOPSIS AS INTRODUCED:

`30 ILCS 105/5.935 new`
`30 ILCS 105/6z-114 new`
`35 ILCS 105/3-10`
`35 ILCS 105/9`	`from Ch. 120, par. 439.9`
`35 ILCS 110/3-10`	`from Ch. 120, par. 439.33-10`
`35 ILCS 110/9`	`from Ch. 120, par. 439.39`
`35 ILCS 115/3-10`	`from Ch. 120, par. 439.103-10`
`35 ILCS 115/9`	`from Ch. 120, par. 439.109`
`35 ILCS 120/2-10`
`35 ILCS 120/3`	`from Ch. 120, par. 442`

Amends the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act. Imposes a 3.75% surcharge on firearms and firearm component parts. Amends the State Finance Act. Creates the Youthbuild Assistance Fund. Provides that the 3.75% surcharge shall be deposited into the Fund. Sets forth the purposes for which moneys in the Fund may be used. Effective immediately.

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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 State Finance Act is amended by adding

5 Sections 5.935 and 6z-114 as follows:

6 (30 ILCS 105/5.935 new)

7 Sec. 5.935. The Youthbuild Assistance Fund.

8 (30 ILCS 105/6z-114 new)

9 Sec. 6z-114. Youthbuild Assistance Fund; creation. The

10 Youthbuild Assistance Fund is hereby created as a special fund

11 in the State treasury. Moneys in the Fund may be used, subject

12 to appropriation, to provide grants related to youth

13 programming.

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

15 Sections 3-10 and 9 as follows:

16 (35 ILCS 105/3-10)

17 Sec. 3-10. Rate of tax. Unless otherwise provided in this

18 Section, the tax imposed by this Act is at the rate of 6.25% of

19 either the selling price or the fair market value, if any, of

20 the tangible personal property. In all cases where property

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1 functionally used or consumed is the same as the property that

2 was purchased at retail, then the tax is imposed on the selling

3 price of the property. In all cases where property

4 functionally used or consumed is a by-product or waste product

5 that has been refined, manufactured, or produced from property

6 purchased at retail, then the tax is imposed on the lower of

7 the fair market value, if any, of the specific property so used

8 in this State or on the selling price of the property purchased

9 at retail. For purposes of this Section "fair market value"

10 means the price at which property would change hands between a

11 willing buyer and a willing seller, neither being under any

12 compulsion to buy or sell and both having reasonable knowledge

13 of the relevant facts. The fair market value shall be

14 established by Illinois sales by the taxpayer of the same

15 property as that functionally used or consumed, or if there

16 are no such sales by the taxpayer, then comparable sales or

17 purchases of property of like kind and character in Illinois.

18 Beginning on July 1, 2000 and through December 31, 2000,

19 with respect to motor fuel, as defined in Section 1.1 of the

20 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of

21 the Use Tax Act, the tax is imposed at the rate of 1.25%.

22 Beginning on August 6, 2010 through August 15, 2010, with

23 respect to sales tax holiday items as defined in Section 3-6 of

24 this Act, the tax is imposed at the rate of 1.25%.

25 With respect to gasohol, the tax imposed by this Act

26 applies to (i) 70% of the proceeds of sales made on or after

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1 January 1, 1990, and before July 1, 2003, (ii) 80% of the

2 proceeds of sales made on or after July 1, 2003 and on or

3 before July 1, 2017, and (iii) 100% of the proceeds of sales

4 made thereafter. If, at any time, however, the tax under this

5 Act on sales of gasohol is imposed at the rate of 1.25%, then

6 the tax imposed by this Act applies to 100% of the proceeds of

7 sales of gasohol made during that time.

8 With respect to majority blended ethanol fuel, the tax

9 imposed by this Act does not apply to the proceeds of sales

10 made on or after July 1, 2003 and on or before December 31,

11 2023 but applies to 100% of the proceeds of sales made

12 thereafter.

13 With respect to biodiesel blends with no less than 1% and

14 no more than 10% biodiesel, the tax imposed by this Act applies

15 to (i) 80% of the proceeds of sales made on or after July 1,

16 2003 and on or before December 31, 2018 and (ii) 100% of the

17 proceeds of sales made thereafter. If, at any time, however,

18 the tax under this Act on sales of biodiesel blends with no

19 less than 1% and no more than 10% biodiesel is imposed at the

20 rate of 1.25%, then the tax imposed by this Act applies to 100%

21 of the proceeds of sales of biodiesel blends with no less than

22 1% and no more than 10% biodiesel made during that time.

23 With respect to 100% biodiesel and biodiesel blends with

24 more than 10% but no more than 99% biodiesel, the tax imposed

25 by this Act does not apply to the proceeds of sales made on or

26 after July 1, 2003 and on or before December 31, 2023 but

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1 applies to 100% of the proceeds of sales made thereafter.

2 With respect to food for human consumption that is to be

3 consumed off the premises where it is sold (other than

4 alcoholic beverages, food consisting of or infused with adult

5 use cannabis, soft drinks, and food that has been prepared for

6 immediate consumption) and prescription and nonprescription

7 medicines, drugs, medical appliances, products classified as

8 Class III medical devices by the United States Food and Drug

9 Administration that are used for cancer treatment pursuant to

10 a prescription, as well as any accessories and components

11 related to those devices, modifications to a motor vehicle for

12 the purpose of rendering it usable by a person with a

13 disability, and insulin, urine testing materials, syringes,

14 and needles used by diabetics, for human use, the tax is

15 imposed at the rate of 1%. For the purposes of this Section,

16 until September 1, 2009: the term "soft drinks" means any

17 complete, finished, ready-to-use, non-alcoholic drink, whether

18 carbonated or not, including but not limited to soda water,

19 cola, fruit juice, vegetable juice, carbonated water, and all

20 other preparations commonly known as soft drinks of whatever

21 kind or description that are contained in any closed or sealed

22 bottle, can, carton, or container, regardless of size; but

23 "soft drinks" does not include coffee, tea, non-carbonated

24 water, infant formula, milk or milk products as defined in the

25 Grade A Pasteurized Milk and Milk Products Act, or drinks

26 containing 50% or more natural fruit or vegetable juice.

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1 Notwithstanding any other provisions of this Act,

2 beginning September 1, 2009, "soft drinks" means non-alcoholic

3 beverages that contain natural or artificial sweeteners. "Soft

4 drinks" do not include beverages that contain milk or milk

5 products, soy, rice or similar milk substitutes, or greater

6 than 50% of vegetable or fruit juice by volume.

7 Until August 1, 2009, and notwithstanding any other

8 provisions of this Act, "food for human consumption that is to

9 be consumed off the premises where it is sold" includes all

10 food sold through a vending machine, except soft drinks and

11 food products that are dispensed hot from a vending machine,

12 regardless of the location of the vending machine. Beginning

13 August 1, 2009, and notwithstanding any other provisions of

14 this Act, "food for human consumption that is to be consumed

15 off the premises where it is sold" includes all food sold

16 through a vending machine, except soft drinks, candy, and food

17 products that are dispensed hot from a vending machine,

18 regardless of the location of the vending machine.

19 Notwithstanding any other provisions of this Act,

20 beginning September 1, 2009, "food for human consumption that

21 is to be consumed off the premises where it is sold" does not

22 include candy. For purposes of this Section, "candy" means a

23 preparation of sugar, honey, or other natural or artificial

24 sweeteners in combination with chocolate, fruits, nuts or

25 other ingredients or flavorings in the form of bars, drops, or

26 pieces. "Candy" does not include any preparation that contains

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1 flour or requires refrigeration.

2 Notwithstanding any other provisions of this Act,

3 beginning September 1, 2009, "nonprescription medicines and

4 drugs" does not include grooming and hygiene products. For

5 purposes of this Section, "grooming and hygiene products"

6 includes, but is not limited to, soaps and cleaning solutions,

7 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan

8 lotions and screens, unless those products are available by

9 prescription only, regardless of whether the products meet the

10 definition of "over-the-counter-drugs". For the purposes of

11 this paragraph, "over-the-counter-drug" means a drug for human

12 use that contains a label that identifies the product as a drug

13 as required by 21 C.F.R. � 201.66. The "over-the-counter-drug"

14 label includes:

15 (A) A "Drug Facts" panel; or

16 (B) A statement of the "active ingredient(s)" with a

17 list of those ingredients contained in the compound,

18 substance or preparation.

19 Beginning on the effective date of this amendatory Act of

20 the 98th General Assembly, "prescription and nonprescription

21 medicines and drugs" includes medical cannabis purchased from

22 a registered dispensing organization under the Compassionate

23 Use of Medical Cannabis Program Act.

24 As used in this Section, "adult use cannabis" means

25 cannabis subject to tax under the Cannabis Cultivation

26 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law

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1 and does not include cannabis subject to tax under the

2 Compassionate Use of Medical Cannabis Program Act.

3 Beginning January 1, 2022, in addition to all other rates

4 of tax imposed under this Act, a surcharge of 3.75% is imposed

5 on the selling price of (i) each firearm purchased in the State

6 and (ii) each firearm component part that is purchased in the

7 State and sold separately from the firearm. "Firearm" has the

8 meaning ascribed to that term in Section 1.1 of the Firearm

9 Owners Identification Card Act.

10 If the property that is purchased at retail from a

11 retailer is acquired outside Illinois and used outside

12 Illinois before being brought to Illinois for use here and is

13 taxable under this Act, the "selling price" on which the tax is

14 computed shall be reduced by an amount that represents a

15 reasonable allowance for depreciation for the period of prior

16 out-of-state use.

17 (Source: P.A. 100-22, eff. 7-6-17; 101-363, eff. 8-9-19;

18 101-593, eff. 12-4-19.)

19 (35 ILCS 105/9) (from Ch. 120, par. 439.9)

20 Sec. 9. Except as to motor vehicles, watercraft, aircraft,

21 and trailers that are required to be registered with an agency

22 of this State, each retailer required or authorized to collect

23 the tax imposed by this Act shall pay to the Department the

24 amount of such tax (except as otherwise provided) at the time

25 when he is required to file his return for the period during

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1 which such tax was collected, less a discount of 2.1% prior to

2 January 1, 1990, and 1.75% on and after January 1, 1990, or $5

3 per calendar year, whichever is greater, which is allowed to

4 reimburse the retailer for expenses incurred in collecting the

5 tax, keeping records, preparing and filing returns, remitting

6 the tax and supplying data to the Department on request. The

7 discount under this Section is not allowed for the 1.25%

8 portion of taxes paid on aviation fuel that is subject to the

9 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.

10 47133. In the case of retailers who report and pay the tax on a

11 transaction by transaction basis, as provided in this Section,

12 such discount shall be taken with each such tax remittance

13 instead of when such retailer files his periodic return. The

14 discount allowed under this Section is allowed only for

15 returns that are filed in the manner required by this Act. The

16 Department may disallow the discount for retailers whose

17 certificate of registration is revoked at the time the return

18 is filed, but only if the Department's decision to revoke the

19 certificate of registration has become final. A retailer need

20 not remit that part of any tax collected by him to the extent

21 that he is required to remit and does remit the tax imposed by

22 the Retailers' Occupation Tax Act, with respect to the sale of

23 the same property.

24 Where such tangible personal property is sold under a

25 conditional sales contract, or under any other form of sale

26 wherein the payment of the principal sum, or a part thereof, is

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1 extended beyond the close of the period for which the return is

2 filed, the retailer, in collecting the tax (except as to motor

3 vehicles, watercraft, aircraft, and trailers that are required

4 to be registered with an agency of this State), may collect for

5 each tax return period, only the tax applicable to that part of

6 the selling price actually received during such tax return

7 period.

8 Except as provided in this Section, on or before the

9 twentieth day of each calendar month, such retailer shall file

10 a return for the preceding calendar month. Such return shall

11 be filed on forms prescribed by the Department and shall

12 furnish such information as the Department may reasonably

13 require. On and after January 1, 2018, except for returns for

14 motor vehicles, watercraft, aircraft, and trailers that are

15 required to be registered with an agency of this State, with

16 respect to retailers whose annual gross receipts average

17 $20,000 or more, all returns required to be filed pursuant to

18 this Act shall be filed electronically. Retailers who

19 demonstrate that they do not have access to the Internet or

20 demonstrate hardship in filing electronically may petition the

21 Department to waive the electronic filing requirement.

22 The Department may require returns to be filed on a

23 quarterly basis. If so required, a return for each calendar

24 quarter shall be filed on or before the twentieth day of the

25 calendar month following the end of such calendar quarter. The

26 taxpayer shall also file a return with the Department for each

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1 of the first two months of each calendar quarter, on or before

2 the twentieth day of the following calendar month, stating:

3 1. The name of the seller;

4 2. The address of the principal place of business from

5 which he engages in the business of selling tangible

6 personal property at retail in this State;

7 3. The total amount of taxable receipts received by

8 him during the preceding calendar month from sales of

9 tangible personal property by him during such preceding

10 calendar month, including receipts from charge and time

11 sales, but less all deductions allowed by law;

12 4. The amount of credit provided in Section 2d of this

13 Act;

14 5. The amount of tax due;

15 5-5. The signature of the taxpayer; and

16 6. Such other reasonable information as the Department

17 may require.

18 Each retailer required or authorized to collect the tax

19 imposed by this Act on aviation fuel sold at retail in this

20 State during the preceding calendar month shall, instead of

21 reporting and paying tax on aviation fuel as otherwise

22 required by this Section, report and pay such tax on a separate

23 aviation fuel tax return. The requirements related to the

24 return shall be as otherwise provided in this Section.

25 Notwithstanding any other provisions of this Act to the

26 contrary, retailers collecting tax on aviation fuel shall file

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1 all aviation fuel tax returns and shall make all aviation fuel

2 tax payments by electronic means in the manner and form

3 required by the Department. For purposes of this Section,

4 "aviation fuel" means jet fuel and aviation gasoline.

5 If a taxpayer fails to sign a return within 30 days after

6 the proper notice and demand for signature by the Department,

7 the return shall be considered valid and any amount shown to be

8 due on the return shall be deemed assessed.

9 Notwithstanding any other provision of this Act to the

10 contrary, retailers subject to tax on cannabis shall file all

11 cannabis tax returns and shall make all cannabis tax payments

12 by electronic means in the manner and form required by the

13 Department.

14 Beginning October 1, 1993, a taxpayer who has an average

15 monthly tax liability of $150,000 or more shall make all

16 payments required by rules of the Department by electronic

17 funds transfer. Beginning October 1, 1994, a taxpayer who has

18 an average monthly tax liability of $100,000 or more shall

19 make all payments required by rules of the Department by

20 electronic funds transfer. Beginning October 1, 1995, a

21 taxpayer who has an average monthly tax liability of $50,000

22 or more shall make all payments required by rules of the

23 Department by electronic funds transfer. Beginning October 1,

24 2000, a taxpayer who has an annual tax liability of $200,000 or

25 more shall make all payments required by rules of the

26 Department by electronic funds transfer. The term "annual tax

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1 liability" shall be the sum of the taxpayer's liabilities

2 under this Act, and under all other State and local occupation

3 and use tax laws administered by the Department, for the

4 immediately preceding calendar year. The term "average monthly

5 tax liability" means the sum of the taxpayer's liabilities

6 under this Act, and under all other State and local occupation

7 and use tax laws administered by the Department, for the

8 immediately preceding calendar year divided by 12. Beginning

9 on October 1, 2002, a taxpayer who has a tax liability in the

10 amount set forth in subsection (b) of Section 2505-210 of the

11 Department of Revenue Law shall make all payments required by

12 rules of the Department by electronic funds transfer.

13 Before August 1 of each year beginning in 1993, the

14 Department shall notify all taxpayers required to make

15 payments by electronic funds transfer. All taxpayers required

16 to make payments by electronic funds transfer shall make those

17 payments for a minimum of one year beginning on October 1.

18 Any taxpayer not required to make payments by electronic

19 funds transfer may make payments by electronic funds transfer

20 with the permission of the Department.

21 All taxpayers required to make payment by electronic funds

22 transfer and any taxpayers authorized to voluntarily make

23 payments by electronic funds transfer shall make those

24 payments in the manner authorized by the Department.

25 The Department shall adopt such rules as are necessary to

26 effectuate a program of electronic funds transfer and the

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1 requirements of this Section.

2 Before October 1, 2000, if the taxpayer's average monthly

3 tax liability to the Department under this Act, the Retailers'

4 Occupation Tax Act, the Service Occupation Tax Act, the

5 Service Use Tax Act was $10,000 or more during the preceding 4

6 complete calendar quarters, he shall file a return with the

7 Department each month by the 20th day of the month next

8 following the month during which such tax liability is

9 incurred and shall make payments to the Department on or

10 before the 7th, 15th, 22nd and last day of the month during

11 which such liability is incurred. On and after October 1,

12 2000, if the taxpayer's average monthly tax liability to the

13 Department under this Act, the Retailers' Occupation Tax Act,

14 the Service Occupation Tax Act, and the Service Use Tax Act was

15 $20,000 or more during the preceding 4 complete calendar

16 quarters, he shall file a return with the Department each

17 month by the 20th day of the month next following the month

18 during which such tax liability is incurred and shall make

19 payment to the Department on or before the 7th, 15th, 22nd and

20 last day of the month during which such liability is incurred.

21 If the month during which such tax liability is incurred began

22 prior to January 1, 1985, each payment shall be in an amount

23 equal to 1/4 of the taxpayer's actual liability for the month

24 or an amount set by the Department not to exceed 1/4 of the

25 average monthly liability of the taxpayer to the Department

26 for the preceding 4 complete calendar quarters (excluding the

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1 month of highest liability and the month of lowest liability

2 in such 4 quarter period). If the month during which such tax

3 liability is incurred begins on or after January 1, 1985, and

4 prior to January 1, 1987, each payment shall be in an amount

5 equal to 22.5% of the taxpayer's actual liability for the

6 month or 27.5% of the taxpayer's liability for the same

7 calendar month of the preceding year. If the month during

8 which such tax liability is incurred begins on or after

9 January 1, 1987, and prior to January 1, 1988, each payment

10 shall be in an amount equal to 22.5% of the taxpayer's actual

11 liability for the month or 26.25% of the taxpayer's liability

12 for the same calendar month of the preceding year. If the month

13 during which such tax liability is incurred begins on or after

14 January 1, 1988, and prior to January 1, 1989, or begins on or

15 after January 1, 1996, each payment shall be in an amount equal

16 to 22.5% of the taxpayer's actual liability for the month or

17 25% of the taxpayer's liability for the same calendar month of

18 the preceding year. If the month during which such tax

19 liability is incurred begins on or after January 1, 1989, and

20 prior to January 1, 1996, each payment shall be in an amount

21 equal to 22.5% of the taxpayer's actual liability for the

22 month or 25% of the taxpayer's liability for the same calendar

23 month of the preceding year or 100% of the taxpayer's actual

24 liability for the quarter monthly reporting period. The amount

25 of such quarter monthly payments shall be credited against the

26 final tax liability of the taxpayer's return for that month.

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1 Before October 1, 2000, once applicable, the requirement of

2 the making of quarter monthly payments to the Department shall

3 continue until such taxpayer's average monthly liability to

4 the Department during the preceding 4 complete calendar

5 quarters (excluding the month of highest liability and the

6 month of lowest liability) is less than $9,000, or until such

7 taxpayer's average monthly liability to the Department as

8 computed for each calendar quarter of the 4 preceding complete

9 calendar quarter period is less than $10,000. However, if a

10 taxpayer can show the Department that a substantial change in

11 the taxpayer's business has occurred which causes the taxpayer

12 to anticipate that his average monthly tax liability for the

13 reasonably foreseeable future will fall below the $10,000

14 threshold stated above, then such taxpayer may petition the

15 Department for change in such taxpayer's reporting status. On

16 and after October 1, 2000, once applicable, the requirement of

17 the making of quarter monthly payments to the Department shall

18 continue until such taxpayer's average monthly liability to

19 the Department during the preceding 4 complete calendar

20 quarters (excluding the month of highest liability and the

21 month of lowest liability) is less than $19,000 or until such

22 taxpayer's average monthly liability to the Department as

23 computed for each calendar quarter of the 4 preceding complete

24 calendar quarter period is less than $20,000. However, if a

25 taxpayer can show the Department that a substantial change in

26 the taxpayer's business has occurred which causes the taxpayer

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1 to anticipate that his average monthly tax liability for the

2 reasonably foreseeable future will fall below the $20,000

3 threshold stated above, then such taxpayer may petition the

4 Department for a change in such taxpayer's reporting status.

5 The Department shall change such taxpayer's reporting status

6 unless it finds that such change is seasonal in nature and not

7 likely to be long term. If any such quarter monthly payment is

8 not paid at the time or in the amount required by this Section,

9 then the taxpayer shall be liable for penalties and interest

10 on the difference between the minimum amount due and the

11 amount of such quarter monthly payment actually and timely

12 paid, except insofar as the taxpayer has previously made

13 payments for that month to the Department in excess of the

14 minimum payments previously due as provided in this Section.

15 The Department shall make reasonable rules and regulations to

16 govern the quarter monthly payment amount and quarter monthly

17 payment dates for taxpayers who file on other than a calendar

18 monthly basis.

19 If any such payment provided for in this Section exceeds

20 the taxpayer's liabilities under this Act, the Retailers'

21 Occupation Tax Act, the Service Occupation Tax Act and the

22 Service Use Tax Act, as shown by an original monthly return,

23 the Department shall issue to the taxpayer a credit memorandum

24 no later than 30 days after the date of payment, which

25 memorandum may be submitted by the taxpayer to the Department

26 in payment of tax liability subsequently to be remitted by the

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1 taxpayer to the Department or be assigned by the taxpayer to a

2 similar taxpayer under this Act, the Retailers' Occupation Tax

3 Act, the Service Occupation Tax Act or the Service Use Tax Act,

4 in accordance with reasonable rules and regulations to be

5 prescribed by the Department, except that if such excess

6 payment is shown on an original monthly return and is made

7 after December 31, 1986, no credit memorandum shall be issued,

8 unless requested by the taxpayer. If no such request is made,

9 the taxpayer may credit such excess payment against tax

10 liability subsequently to be remitted by the taxpayer to the

11 Department under this Act, the Retailers' Occupation Tax Act,

12 the Service Occupation Tax Act or the Service Use Tax Act, in

13 accordance with reasonable rules and regulations prescribed by

14 the Department. If the Department subsequently determines that

15 all or any part of the credit taken was not actually due to the

16 taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall

17 be reduced by 2.1% or 1.75% of the difference between the

18 credit taken and that actually due, and the taxpayer shall be

19 liable for penalties and interest on such difference.

20 If the retailer is otherwise required to file a monthly

21 return and if the retailer's average monthly tax liability to

22 the Department does not exceed $200, the Department may

23 authorize his returns to be filed on a quarter annual basis,

24 with the return for January, February, and March of a given

25 year being due by April 20 of such year; with the return for

26 April, May and June of a given year being due by July 20 of

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1 such year; with the return for July, August and September of a

2 given year being due by October 20 of such year, and with the

3 return for October, November and December of a given year

4 being due by January 20 of the following year.

5 If the retailer is otherwise required to file a monthly or

6 quarterly return and if the retailer's average monthly tax

7 liability to the Department does not exceed $50, the

8 Department may authorize his returns to be filed on an annual

9 basis, with the return for a given year being due by January 20

10 of the following year.

11 Such quarter annual and annual returns, as to form and

12 substance, shall be subject to the same requirements as

13 monthly returns.

14 Notwithstanding any other provision in this Act concerning

15 the time within which a retailer may file his return, in the

16 case of any retailer who ceases to engage in a kind of business

17 which makes him responsible for filing returns under this Act,

18 such retailer shall file a final return under this Act with the

19 Department not more than one month after discontinuing such

20 business.

21 In addition, with respect to motor vehicles, watercraft,

22 aircraft, and trailers that are required to be registered with

23 an agency of this State, except as otherwise provided in this

24 Section, every retailer selling this kind of tangible personal

25 property shall file, with the Department, upon a form to be

26 prescribed and supplied by the Department, a separate return

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1 for each such item of tangible personal property which the

2 retailer sells, except that if, in the same transaction, (i) a

3 retailer of aircraft, watercraft, motor vehicles or trailers

4 transfers more than one aircraft, watercraft, motor vehicle or

5 trailer to another aircraft, watercraft, motor vehicle or

6 trailer retailer for the purpose of resale or (ii) a retailer

7 of aircraft, watercraft, motor vehicles, or trailers transfers

8 more than one aircraft, watercraft, motor vehicle, or trailer

9 to a purchaser for use as a qualifying rolling stock as

10 provided in Section 3-55 of this Act, then that seller may

11 report the transfer of all the aircraft, watercraft, motor

12 vehicles or trailers involved in that transaction to the

13 Department on the same uniform invoice-transaction reporting

14 return form. For purposes of this Section, "watercraft" means

15 a Class 2, Class 3, or Class 4 watercraft as defined in Section

16 3-2 of the Boat Registration and Safety Act, a personal

17 watercraft, or any boat equipped with an inboard motor.

18 In addition, with respect to motor vehicles, watercraft,

19 aircraft, and trailers that are required to be registered with

20 an agency of this State, every person who is engaged in the

21 business of leasing or renting such items and who, in

22 connection with such business, sells any such item to a

23 retailer for the purpose of resale is, notwithstanding any

24 other provision of this Section to the contrary, authorized to

25 meet the return-filing requirement of this Act by reporting

26 the transfer of all the aircraft, watercraft, motor vehicles,

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1 or trailers transferred for resale during a month to the

2 Department on the same uniform invoice-transaction reporting

3 return form on or before the 20th of the month following the

4 month in which the transfer takes place. Notwithstanding any

5 other provision of this Act to the contrary, all returns filed

6 under this paragraph must be filed by electronic means in the

7 manner and form as required by the Department.

8 The transaction reporting return in the case of motor

9 vehicles or trailers that are required to be registered with

10 an agency of this State, shall be the same document as the

11 Uniform Invoice referred to in Section 5-402 of the Illinois

12 Vehicle Code and must show the name and address of the seller;

13 the name and address of the purchaser; the amount of the

14 selling price including the amount allowed by the retailer for

15 traded-in property, if any; the amount allowed by the retailer

16 for the traded-in tangible personal property, if any, to the

17 extent to which Section 2 of this Act allows an exemption for

18 the value of traded-in property; the balance payable after

19 deducting such trade-in allowance from the total selling

20 price; the amount of tax due from the retailer with respect to

21 such transaction; the amount of tax collected from the

22 purchaser by the retailer on such transaction (or satisfactory

23 evidence that such tax is not due in that particular instance,

24 if that is claimed to be the fact); the place and date of the

25 sale; a sufficient identification of the property sold; such

26 other information as is required in Section 5-402 of the

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1 Illinois Vehicle Code, and such other information as the

2 Department may reasonably require.

3 The transaction reporting return in the case of watercraft

4 and aircraft must show the name and address of the seller; the

5 name and address of the purchaser; the amount of the selling

6 price including the amount allowed by the retailer for

7 traded-in property, if any; the amount allowed by the retailer

8 for the traded-in tangible personal property, if any, to the

9 extent to which Section 2 of this Act allows an exemption for

10 the value of traded-in property; the balance payable after

11 deducting such trade-in allowance from the total selling

12 price; the amount of tax due from the retailer with respect to

13 such transaction; the amount of tax collected from the

14 purchaser by the retailer on such transaction (or satisfactory

15 evidence that such tax is not due in that particular instance,

16 if that is claimed to be the fact); the place and date of the

17 sale, a sufficient identification of the property sold, and

18 such other information as the Department may reasonably

19 require.

20 Such transaction reporting return shall be filed not later

21 than 20 days after the date of delivery of the item that is

22 being sold, but may be filed by the retailer at any time sooner

23 than that if he chooses to do so. The transaction reporting

24 return and tax remittance or proof of exemption from the tax

25 that is imposed by this Act may be transmitted to the

26 Department by way of the State agency with which, or State

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1 officer with whom, the tangible personal property must be

2 titled or registered (if titling or registration is required)

3 if the Department and such agency or State officer determine

4 that this procedure will expedite the processing of

5 applications for title or registration.

6 With each such transaction reporting return, the retailer

7 shall remit the proper amount of tax due (or shall submit

8 satisfactory evidence that the sale is not taxable if that is

9 the case), to the Department or its agents, whereupon the

10 Department shall issue, in the purchaser's name, a tax receipt

11 (or a certificate of exemption if the Department is satisfied

12 that the particular sale is tax exempt) which such purchaser

13 may submit to the agency with which, or State officer with

14 whom, he must title or register the tangible personal property

15 that is involved (if titling or registration is required) in

16 support of such purchaser's application for an Illinois

17 certificate or other evidence of title or registration to such

18 tangible personal property.

19 No retailer's failure or refusal to remit tax under this

20 Act precludes a user, who has paid the proper tax to the

21 retailer, from obtaining his certificate of title or other

22 evidence of title or registration (if titling or registration

23 is required) upon satisfying the Department that such user has

24 paid the proper tax (if tax is due) to the retailer. The

25 Department shall adopt appropriate rules to carry out the

26 mandate of this paragraph.

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1 If the user who would otherwise pay tax to the retailer

2 wants the transaction reporting return filed and the payment

3 of tax or proof of exemption made to the Department before the

4 retailer is willing to take these actions and such user has not

5 paid the tax to the retailer, such user may certify to the fact

6 of such delay by the retailer, and may (upon the Department

7 being satisfied of the truth of such certification) transmit

8 the information required by the transaction reporting return

9 and the remittance for tax or proof of exemption directly to

10 the Department and obtain his tax receipt or exemption

11 determination, in which event the transaction reporting return

12 and tax remittance (if a tax payment was required) shall be

13 credited by the Department to the proper retailer's account

14 with the Department, but without the 2.1% or 1.75% discount

15 provided for in this Section being allowed. When the user pays

16 the tax directly to the Department, he shall pay the tax in the

17 same amount and in the same form in which it would be remitted

18 if the tax had been remitted to the Department by the retailer.

19 Where a retailer collects the tax with respect to the

20 selling price of tangible personal property which he sells and

21 the purchaser thereafter returns such tangible personal

22 property and the retailer refunds the selling price thereof to

23 the purchaser, such retailer shall also refund, to the

24 purchaser, the tax so collected from the purchaser. When

25 filing his return for the period in which he refunds such tax

26 to the purchaser, the retailer may deduct the amount of the tax

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1 so refunded by him to the purchaser from any other use tax

2 which such retailer may be required to pay or remit to the

3 Department, as shown by such return, if the amount of the tax

4 to be deducted was previously remitted to the Department by

5 such retailer. If the retailer has not previously remitted the

6 amount of such tax to the Department, he is entitled to no

7 deduction under this Act upon refunding such tax to the

8 purchaser.

9 Any retailer filing a return under this Section shall also

10 include (for the purpose of paying tax thereon) the total tax

11 covered by such return upon the selling price of tangible

12 personal property purchased by him at retail from a retailer,

13 but as to which the tax imposed by this Act was not collected

14 from the retailer filing such return, and such retailer shall

15 remit the amount of such tax to the Department when filing such

16 return.

17 If experience indicates such action to be practicable, the

18 Department may prescribe and furnish a combination or joint

19 return which will enable retailers, who are required to file

20 returns hereunder and also under the Retailers' Occupation Tax

21 Act, to furnish all the return information required by both

22 Acts on the one form.

23 Where the retailer has more than one business registered

24 with the Department under separate registration under this

25 Act, such retailer may not file each return that is due as a

26 single return covering all such registered businesses, but

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1 shall file separate returns for each such registered business.

2 Beginning January 1, 1990, each month the Department shall

3 pay into the State and Local Sales Tax Reform Fund, a special

4 fund in the State Treasury which is hereby created, the net

5 revenue realized for the preceding month from the 1% tax

6 imposed under this Act.

7 Beginning January 1, 1990, each month the Department shall

8 pay into the County and Mass Transit District Fund 4% of the

9 net revenue realized for the preceding month from the 6.25%

10 general rate on the selling price of tangible personal

11 property which is purchased outside Illinois at retail from a

12 retailer and which is titled or registered by an agency of this

13 State's government.

14 Beginning January 1, 1990, each month the Department shall

15 pay into the State and Local Sales Tax Reform Fund, a special

16 fund in the State Treasury, 20% of the net revenue realized for

17 the preceding month from the 6.25% general rate on the selling

18 price of tangible personal property, other than (i) tangible

19 personal property which is purchased outside Illinois at

20 retail from a retailer and which is titled or registered by an

21 agency of this State's government and (ii) aviation fuel sold

22 on or after December 1, 2019. This exception for aviation fuel

23 only applies for so long as the revenue use requirements of 49

24 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.

25 For aviation fuel sold on or after December 1, 2019, each

26 month the Department shall pay into the State Aviation Program

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1 Fund 20% of the net revenue realized for the preceding month

2 from the 6.25% general rate on the selling price of aviation

3 fuel, less an amount estimated by the Department to be

4 required for refunds of the 20% portion of the tax on aviation

5 fuel under this Act, which amount shall be deposited into the

6 Aviation Fuel Sales Tax Refund Fund. The Department shall only

7 pay moneys into the State Aviation Program Fund and the

8 Aviation Fuels Sales Tax Refund Fund under this Act for so long

9 as the revenue use requirements of 49 U.S.C. 47107(b) and 49

10 U.S.C. 47133 are binding on the State.

11 Beginning August 1, 2000, each month the Department shall

12 pay into the State and Local Sales Tax Reform Fund 100% of the

13 net revenue realized for the preceding month from the 1.25%

14 rate on the selling price of motor fuel and gasohol. Beginning

15 September 1, 2010, each month the Department shall pay into

16 the State and Local Sales Tax Reform Fund 100% of the net

17 revenue realized for the preceding month from the 1.25% rate

18 on the selling price of sales tax holiday items.

19 Beginning January 1, 1990, each month the Department shall

20 pay into the Local Government Tax Fund 16% of the net revenue

21 realized for the preceding month from the 6.25% general rate

22 on the selling price of tangible personal property which is

23 purchased outside Illinois at retail from a retailer and which

24 is titled or registered by an agency of this State's

25 government.

26 Beginning October 1, 2009, each month the Department shall

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1 pay into the Capital Projects Fund an amount that is equal to

2 an amount estimated by the Department to represent 80% of the

3 net revenue realized for the preceding month from the sale of

4 candy, grooming and hygiene products, and soft drinks that had

5 been taxed at a rate of 1% prior to September 1, 2009 but that

6 are now taxed at 6.25%.

7 Beginning July 1, 2011, each month the Department shall

8 pay into the Clean Air Act Permit Fund 80% of the net revenue

9 realized for the preceding month from the 6.25% general rate

10 on the selling price of sorbents used in Illinois in the

11 process of sorbent injection as used to comply with the

12 Environmental Protection Act or the federal Clean Air Act, but

13 the total payment into the Clean Air Act Permit Fund under this

14 Act and the Retailers' Occupation Tax Act shall not exceed

15 $2,000,000 in any fiscal year.

16 Beginning July 1, 2013, each month the Department shall

17 pay into the Underground Storage Tank Fund from the proceeds

18 collected under this Act, the Service Use Tax Act, the Service

19 Occupation Tax Act, and the Retailers' Occupation Tax Act an

20 amount equal to the average monthly deficit in the Underground

21 Storage Tank Fund during the prior year, as certified annually

22 by the Illinois Environmental Protection Agency, but the total

23 payment into the Underground Storage Tank Fund under this Act,

24 the Service Use Tax Act, the Service Occupation Tax Act, and

25 the Retailers' Occupation Tax Act shall not exceed $18,000,000

26 in any State fiscal year. As used in this paragraph, the

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1 "average monthly deficit" shall be equal to the difference

2 between the average monthly claims for payment by the fund and

3 the average monthly revenues deposited into the fund,

4 excluding payments made pursuant to this paragraph.

5 Beginning July 1, 2015, of the remainder of the moneys

6 received by the Department under this Act, the Service Use Tax

7 Act, the Service Occupation Tax Act, and the Retailers'

8 Occupation Tax Act, each month the Department shall deposit

9 $500,000 into the State Crime Laboratory Fund.

10 Beginning January 1, 2022, the Department shall pay into

11 the Youthbuild Assistance Fund 100% of the net revenue

12 realized for the preceding month from the 3.75% surcharge on

13 the selling price of firearms and firearm component parts.

14 Of the remainder of the moneys received by the Department

15 pursuant to this Act, (a) 1.75% thereof shall be paid into the

16 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on

17 and after July 1, 1989, 3.8% thereof shall be paid into the

18 Build Illinois Fund; provided, however, that if in any fiscal

19 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case

20 may be, of the moneys received by the Department and required

21 to be paid into the Build Illinois Fund pursuant to Section 3

22 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax

23 Act, Section 9 of the Service Use Tax Act, and Section 9 of the

24 Service Occupation Tax Act, such Acts being hereinafter called

25 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case

26 may be, of moneys being hereinafter called the "Tax Act

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1 Amount", and (2) the amount transferred to the Build Illinois

2 Fund from the State and Local Sales Tax Reform Fund shall be

3 less than the Annual Specified Amount (as defined in Section 3

4 of the Retailers' Occupation Tax Act), an amount equal to the

5 difference shall be immediately paid into the Build Illinois

6 Fund from other moneys received by the Department pursuant to

7 the Tax Acts; and further provided, that if on the last

8 business day of any month the sum of (1) the Tax Act Amount

9 required to be deposited into the Build Illinois Bond Account

10 in the Build Illinois Fund during such month and (2) the amount

11 transferred during such month to the Build Illinois Fund from

12 the State and Local Sales Tax Reform Fund shall have been less

13 than 1/12 of the Annual Specified Amount, an amount equal to

14 the difference shall be immediately paid into the Build

15 Illinois Fund from other moneys received by the Department

16 pursuant to the Tax Acts; and, further provided, that in no

17 event shall the payments required under the preceding proviso

18 result in aggregate payments into the Build Illinois Fund

19 pursuant to this clause (b) for any fiscal year in excess of

20 the greater of (i) the Tax Act Amount or (ii) the Annual

21 Specified Amount for such fiscal year; and, further provided,

22 that the amounts payable into the Build Illinois Fund under

23 this clause (b) shall be payable only until such time as the

24 aggregate amount on deposit under each trust indenture

25 securing Bonds issued and outstanding pursuant to the Build

26 Illinois Bond Act is sufficient, taking into account any

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1 future investment income, to fully provide, in accordance with

2 such indenture, for the defeasance of or the payment of the

3 principal of, premium, if any, and interest on the Bonds

4 secured by such indenture and on any Bonds expected to be

5 issued thereafter and all fees and costs payable with respect

6 thereto, all as certified by the Director of the Bureau of the

7 Budget (now Governor's Office of Management and Budget). If on

8 the last business day of any month in which Bonds are

9 outstanding pursuant to the Build Illinois Bond Act, the

10 aggregate of the moneys deposited in the Build Illinois Bond

11 Account in the Build Illinois Fund in such month shall be less

12 than the amount required to be transferred in such month from

13 the Build Illinois Bond Account to the Build Illinois Bond

14 Retirement and Interest Fund pursuant to Section 13 of the

15 Build Illinois Bond Act, an amount equal to such deficiency

16 shall be immediately paid from other moneys received by the

17 Department pursuant to the Tax Acts to the Build Illinois

18 Fund; provided, however, that any amounts paid to the Build

19 Illinois Fund in any fiscal year pursuant to this sentence

20 shall be deemed to constitute payments pursuant to clause (b)

21 of the preceding sentence and shall reduce the amount

22 otherwise payable for such fiscal year pursuant to clause (b)

23 of the preceding sentence. The moneys received by the

24 Department pursuant to this Act and required to be deposited

25 into the Build Illinois Fund are subject to the pledge, claim

26 and charge set forth in Section 12 of the Build Illinois Bond

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1 Act.

2 Subject to payment of amounts into the Build Illinois Fund

3 as provided in the preceding paragraph or in any amendment

4 thereto hereafter enacted, the following specified monthly

5 installment of the amount requested in the certificate of the

6 Chairman of the Metropolitan Pier and Exposition Authority

7 provided under Section 8.25f of the State Finance Act, but not

8 in excess of the sums designated as "Total Deposit", shall be

9 deposited in the aggregate from collections under Section 9 of

10 the Use Tax Act, Section 9 of the Service Use Tax Act, Section

11 9 of the Service Occupation Tax Act, and Section 3 of the

12 Retailers' Occupation Tax Act into the McCormick Place

13 Expansion Project Fund in the specified fiscal years.

14	`Fiscal Year`	`Total Deposit`
15	`1993`	`$0`
16	`1994`	`53,000,000`
17	`1995`	`58,000,000`
18	`1996`	`61,000,000`
19	`1997`	`64,000,000`
20	`1998`	`68,000,000`
21	`1999`	`71,000,000`
22	`2000`	`75,000,000`
23	`2001`	`80,000,000`
24	`2002`	`93,000,000`
25	`2003`	`99,000,000`
26	`2004`	`103,000,000`

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1	`2005`	`108,000,000`
2	`2006`	`113,000,000`
3	`2007`	`119,000,000`
4	`2008`	`126,000,000`
5	`2009`	`132,000,000`
6	`2010`	`139,000,000`
7	`2011`	`146,000,000`
8	`2012`	`153,000,000`
9	`2013`	`161,000,000`
10	`2014`	`170,000,000`
11	`2015`	`179,000,000`
12	`2016`	`189,000,000`
13	`2017`	`199,000,000`
14	`2018`	`210,000,000`
15	`2019`	`221,000,000`
16	`2020`	`233,000,000`
17	`2021`	`300,000,000`
18	`2022`	`300,000,000`
19	`2023`	`300,000,000`
20	`2024`	`300,000,000`
21	`2025`	`300,000,000`
22	`2026`	`300,000,000`
23	`2027`	`375,000,000`
24	`2028`	`375,000,000`
25	`2029`	`375,000,000`
26	`2030`	`375,000,000`

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1	`2031`	`375,000,000`
2	`2032`	`375,000,000`
3	`2033`	`375,000,000`
4	`2034`	`375,000,000`
5	`2035`	`375,000,000`
6	`2036`	`450,000,000`
7	`and`
8	`each fiscal year`
9	`thereafter that bonds`
10	`are outstanding under`
11	`Section 13.2 of the`
12	`Metropolitan Pier and`
13	`Exposition Authority Act,`
14	`but not after fiscal year 2060.`

15 Beginning July 20, 1993 and in each month of each fiscal

16 year thereafter, one-eighth of the amount requested in the

17 certificate of the Chairman of the Metropolitan Pier and

18 Exposition Authority for that fiscal year, less the amount

19 deposited into the McCormick Place Expansion Project Fund by

20 the State Treasurer in the respective month under subsection

21 (g) of Section 13 of the Metropolitan Pier and Exposition

22 Authority Act, plus cumulative deficiencies in the deposits

23 required under this Section for previous months and years,

24 shall be deposited into the McCormick Place Expansion Project

25 Fund, until the full amount requested for the fiscal year, but

26 not in excess of the amount specified above as "Total

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1 Deposit", has been deposited.

2 Subject to payment of amounts into the Capital Projects

3 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,

4 and the McCormick Place Expansion Project Fund pursuant to the

5 preceding paragraphs or in any amendments thereto hereafter

6 enacted, for aviation fuel sold on or after December 1, 2019,

7 the Department shall each month deposit into the Aviation Fuel

8 Sales Tax Refund Fund an amount estimated by the Department to

9 be required for refunds of the 80% portion of the tax on

10 aviation fuel under this Act. The Department shall only

11 deposit moneys into the Aviation Fuel Sales Tax Refund Fund

12 under this paragraph for so long as the revenue use

13 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are

14 binding on the State.

15 Subject to payment of amounts into the Build Illinois Fund

16 and the McCormick Place Expansion Project Fund pursuant to the

17 preceding paragraphs or in any amendments thereto hereafter

18 enacted, beginning July 1, 1993 and ending on September 30,

19 2013, the Department shall each month pay into the Illinois

20 Tax Increment Fund 0.27% of 80% of the net revenue realized for

21 the preceding month from the 6.25% general rate on the selling

22 price of tangible personal property.

23 Subject to payment of amounts into the Build Illinois Fund

24 and the McCormick Place Expansion Project Fund pursuant to the

25 preceding paragraphs or in any amendments thereto hereafter

26 enacted, beginning with the receipt of the first report of

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1 taxes paid by an eligible business and continuing for a

2 25-year period, the Department shall each month pay into the

3 Energy Infrastructure Fund 80% of the net revenue realized

4 from the 6.25% general rate on the selling price of

5 Illinois-mined coal that was sold to an eligible business. For

6 purposes of this paragraph, the term "eligible business" means

7 a new electric generating facility certified pursuant to

8 Section 605-332 of the Department of Commerce and Economic

9 Opportunity Law of the Civil Administrative Code of Illinois.

10 Subject to payment of amounts into the Build Illinois

11 Fund, the McCormick Place Expansion Project Fund, the Illinois

12 Tax Increment Fund, and the Energy Infrastructure Fund

13 pursuant to the preceding paragraphs or in any amendments to

14 this Section hereafter enacted, beginning on the first day of

15 the first calendar month to occur on or after August 26, 2014

16 (the effective date of Public Act 98-1098), each month, from

17 the collections made under Section 9 of the Use Tax Act,

18 Section 9 of the Service Use Tax Act, Section 9 of the Service

19 Occupation Tax Act, and Section 3 of the Retailers' Occupation

20 Tax Act, the Department shall pay into the Tax Compliance and

21 Administration Fund, to be used, subject to appropriation, to

22 fund additional auditors and compliance personnel at the

23 Department of Revenue, an amount equal to 1/12 of 5% of 80% of

24 the cash receipts collected during the preceding fiscal year

25 by the Audit Bureau of the Department under the Use Tax Act,

26 the Service Use Tax Act, the Service Occupation Tax Act, the

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1 Retailers' Occupation Tax Act, and associated local occupation

2 and use taxes administered by the Department.

3 Subject to payments of amounts into the Build Illinois

4 Fund, the McCormick Place Expansion Project Fund, the Illinois

5 Tax Increment Fund, the Energy Infrastructure Fund, and the

6 Tax Compliance and Administration Fund as provided in this

7 Section, beginning on July 1, 2018 the Department shall pay

8 each month into the Downstate Public Transportation Fund the

9 moneys required to be so paid under Section 2-3 of the

10 Downstate Public Transportation Act.

11 Subject to successful execution and delivery of a

12 public-private agreement between the public agency and private

13 entity and completion of the civic build, beginning on July 1,

14 2023, of the remainder of the moneys received by the

15 Department under the Use Tax Act, the Service Use Tax Act, the

16 Service Occupation Tax Act, and this Act, the Department shall

17 deposit the following specified deposits in the aggregate from

18 collections under the Use Tax Act, the Service Use Tax Act, the

19 Service Occupation Tax Act, and the Retailers' Occupation Tax

20 Act, as required under Section 8.25g of the State Finance Act

21 for distribution consistent with the Public-Private

22 Partnership for Civic and Transit Infrastructure Project Act.

23 The moneys received by the Department pursuant to this Act and

24 required to be deposited into the Civic and Transit

25 Infrastructure Fund are subject to the pledge, claim, and

26 charge set forth in Section 25-55 of the Public-Private

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1 Partnership for Civic and Transit Infrastructure Project Act.

2 As used in this paragraph, "civic build", "private entity",

3 "public-private agreement", and "public agency" have the

4 meanings provided in Section 25-10 of the Public-Private

5 Partnership for Civic and Transit Infrastructure Project Act.

6 Fiscal Year............................Total Deposit

7 2024....................................$200,000,000

8 2025....................................$206,000,000

9 2026....................................$212,200,000

10 2027....................................$218,500,000

11 2028....................................$225,100,000

12 2029....................................$288,700,000

13 2030....................................$298,900,000

14 2031....................................$309,300,000

15 2032....................................$320,100,000

16 2033....................................$331,200,000

17 2034....................................$341,200,000

18 2035....................................$351,400,000

19 2036....................................$361,900,000

20 2037....................................$372,800,000

21 2038....................................$384,000,000

22 2039....................................$395,500,000

23 2040....................................$407,400,000

24 2041....................................$419,600,000

25 2042....................................$432,200,000

26 2043....................................$445,100,000

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1 Beginning July 1, 2021 and until July 1, 2022, subject to

2 the payment of amounts into the State and Local Sales Tax

3 Reform Fund, the Build Illinois Fund, the McCormick Place

4 Expansion Project Fund, the Illinois Tax Increment Fund, the

5 Energy Infrastructure Fund, and the Tax Compliance and

6 Administration Fund as provided in this Section, the

7 Department shall pay each month into the Road Fund the amount

8 estimated to represent 16% of the net revenue realized from

9 the taxes imposed on motor fuel and gasohol. Beginning July 1,

10 2022 and until July 1, 2023, subject to the payment of amounts

11 into the State and Local Sales Tax Reform Fund, the Build

12 Illinois Fund, the McCormick Place Expansion Project Fund, the

13 Illinois Tax Increment Fund, the Energy Infrastructure Fund,

14 and the Tax Compliance and Administration Fund as provided in

15 this Section, the Department shall pay each month into the

16 Road Fund the amount estimated to represent 32% of the net

17 revenue realized from the taxes imposed on motor fuel and

18 gasohol. Beginning July 1, 2023 and until July 1, 2024,

19 subject to the payment of amounts into the State and Local

20 Sales Tax Reform Fund, the Build Illinois Fund, the McCormick

21 Place Expansion Project Fund, the Illinois Tax Increment Fund,

22 the Energy Infrastructure Fund, and the Tax Compliance and

23 Administration Fund as provided in this Section, the

24 Department shall pay each month into the Road Fund the amount

25 estimated to represent 48% of the net revenue realized from

26 the taxes imposed on motor fuel and gasohol. Beginning July 1,

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1 2024 and until July 1, 2025, subject to the payment of amounts

2 into the State and Local Sales Tax Reform Fund, the Build

3 Illinois Fund, the McCormick Place Expansion Project Fund, the

4 Illinois Tax Increment Fund, the Energy Infrastructure Fund,

5 and the Tax Compliance and Administration Fund as provided in

6 this Section, the Department shall pay each month into the

7 Road Fund the amount estimated to represent 64% of the net

8 revenue realized from the taxes imposed on motor fuel and

9 gasohol. Beginning on July 1, 2025, subject to the payment of

10 amounts into the State and Local Sales Tax Reform Fund, the

11 Build Illinois Fund, the McCormick Place Expansion Project

12 Fund, the Illinois Tax Increment Fund, the Energy

13 Infrastructure Fund, and the Tax Compliance and Administration

14 Fund as provided in this Section, the Department shall pay

15 each month into the Road Fund the amount estimated to

16 represent 80% of the net revenue realized from the taxes

17 imposed on motor fuel and gasohol. As used in this paragraph

18 "motor fuel" has the meaning given to that term in Section 1.1

19 of the Motor Fuel Tax Act, and "gasohol" has the meaning given

20 to that term in Section 3-40 of this Act.

21 Of the remainder of the moneys received by the Department

22 pursuant to this Act, 75% thereof shall be paid into the State

23 Treasury and 25% shall be reserved in a special account and

24 used only for the transfer to the Common School Fund as part of

25 the monthly transfer from the General Revenue Fund in

26 accordance with Section 8a of the State Finance Act.

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1 As soon as possible after the first day of each month, upon

2 certification of the Department of Revenue, the Comptroller

3 shall order transferred and the Treasurer shall transfer from

4 the General Revenue Fund to the Motor Fuel Tax Fund an amount

5 equal to 1.7% of 80% of the net revenue realized under this Act

6 for the second preceding month. Beginning April 1, 2000, this

7 transfer is no longer required and shall not be made.

8 Net revenue realized for a month shall be the revenue

9 collected by the State pursuant to this Act, less the amount

10 paid out during that month as refunds to taxpayers for

11 overpayment of liability.

12 For greater simplicity of administration, manufacturers,

13 importers and wholesalers whose products are sold at retail in

14 Illinois by numerous retailers, and who wish to do so, may

15 assume the responsibility for accounting and paying to the

16 Department all tax accruing under this Act with respect to

17 such sales, if the retailers who are affected do not make

18 written objection to the Department to this arrangement.

19 (Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;

20 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article

21 15, Section 15-10, eff. 6-5-19; 101-10, Article 25, Section

22 25-105, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.

23 6-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.)

24 Section 15. The Service Use Tax Act is amended by changing

25 Sections 3-10 and 9 as follows:

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1 (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)

2 Sec. 3-10. Rate of tax. Unless otherwise provided in this

3 Section, the tax imposed by this Act is at the rate of 6.25% of

4 the selling price of tangible personal property transferred as

5 an incident to the sale of service, but, for the purpose of

6 computing this tax, in no event shall the selling price be less

7 than the cost price of the property to the serviceman.

8 Beginning on July 1, 2000 and through December 31, 2000,

9 with respect to motor fuel, as defined in Section 1.1 of the

10 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of

11 the Use Tax Act, the tax is imposed at the rate of 1.25%.

12 With respect to gasohol, as defined in the Use Tax Act, the

13 tax imposed by this Act applies to (i) 70% of the selling price

14 of property transferred as an incident to the sale of service

15 on or after January 1, 1990, and before July 1, 2003, (ii) 80%

16 of the selling price of property transferred as an incident to

17 the sale of service on or after July 1, 2003 and on or before

18 July 1, 2017, and (iii) 100% of the selling price thereafter.

19 If, at any time, however, the tax under this Act on sales of

20 gasohol, as defined in the Use Tax Act, is imposed at the rate

21 of 1.25%, then the tax imposed by this Act applies to 100% of

22 the proceeds of sales of gasohol made during that time.

23 With respect to majority blended ethanol fuel, as defined

24 in the Use Tax Act, the tax imposed by this Act does not apply

25 to the selling price of property transferred as an incident to

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1 the sale of service on or after July 1, 2003 and on or before

2 December 31, 2023 but applies to 100% of the selling price

3 thereafter.

4 With respect to biodiesel blends, as defined in the Use

5 Tax Act, with no less than 1% and no more than 10% biodiesel,

6 the tax imposed by this Act applies to (i) 80% of the selling

7 price of property transferred as an incident to the sale of

8 service on or after July 1, 2003 and on or before December 31,

9 2018 and (ii) 100% of the proceeds of the selling price

10 thereafter. If, at any time, however, the tax under this Act on

11 sales of biodiesel blends, as defined in the Use Tax Act, with

12 no less than 1% and no more than 10% biodiesel is imposed at

13 the rate of 1.25%, then the tax imposed by this Act applies to

14 100% of the proceeds of sales of biodiesel blends with no less

15 than 1% and no more than 10% biodiesel made during that time.

16 With respect to 100% biodiesel, as defined in the Use Tax

17 Act, and biodiesel blends, as defined in the Use Tax Act, with

18 more than 10% but no more than 99% biodiesel, the tax imposed

19 by this Act does not apply to the proceeds of the selling price

20 of property transferred as an incident to the sale of service

21 on or after July 1, 2003 and on or before December 31, 2023 but

22 applies to 100% of the selling price thereafter.

23 At the election of any registered serviceman made for each

24 fiscal year, sales of service in which the aggregate annual

25 cost price of tangible personal property transferred as an

26 incident to the sales of service is less than 35%, or 75% in

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1 the case of servicemen transferring prescription drugs or

2 servicemen engaged in graphic arts production, of the

3 aggregate annual total gross receipts from all sales of

4 service, the tax imposed by this Act shall be based on the

5 serviceman's cost price of the tangible personal property

6 transferred as an incident to the sale of those services.

7 The tax shall be imposed at the rate of 1% on food prepared

8 for immediate consumption and transferred incident to a sale

9 of service subject to this Act or the Service Occupation Tax

10 Act by an entity licensed under the Hospital Licensing Act,

11 the Nursing Home Care Act, the ID/DD Community Care Act, the

12 MC/DD Act, the Specialized Mental Health Rehabilitation Act of

13 2013, or the Child Care Act of 1969. The tax shall also be

14 imposed at the rate of 1% on food for human consumption that is

15 to be consumed off the premises where it is sold (other than

16 alcoholic beverages, food consisting of or infused with adult

17 use cannabis, soft drinks, and food that has been prepared for

18 immediate consumption and is not otherwise included in this

19 paragraph) and prescription and nonprescription medicines,

20 drugs, medical appliances, products classified as Class III

21 medical devices by the United States Food and Drug

22 Administration that are used for cancer treatment pursuant to

23 a prescription, as well as any accessories and components

24 related to those devices, modifications to a motor vehicle for

25 the purpose of rendering it usable by a person with a

26 disability, and insulin, urine testing materials, syringes,

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1 and needles used by diabetics, for human use. For the purposes

2 of this Section, until September 1, 2009: the term "soft

3 drinks" means any complete, finished, ready-to-use,

4 non-alcoholic drink, whether carbonated or not, including but

5 not limited to soda water, cola, fruit juice, vegetable juice,

6 carbonated water, and all other preparations commonly known as

7 soft drinks of whatever kind or description that are contained

8 in any closed or sealed bottle, can, carton, or container,

9 regardless of size; but "soft drinks" does not include coffee,

10 tea, non-carbonated water, infant formula, milk or milk

11 products as defined in the Grade A Pasteurized Milk and Milk

12 Products Act, or drinks containing 50% or more natural fruit

13 or vegetable juice.

14 Notwithstanding any other provisions of this Act,

15 beginning September 1, 2009, "soft drinks" means non-alcoholic

16 beverages that contain natural or artificial sweeteners. "Soft

17 drinks" do not include beverages that contain milk or milk

18 products, soy, rice or similar milk substitutes, or greater

19 than 50% of vegetable or fruit juice by volume.

20 Until August 1, 2009, and notwithstanding any other

21 provisions of this Act, "food for human consumption that is to

22 be consumed off the premises where it is sold" includes all

23 food sold through a vending machine, except soft drinks and

24 food products that are dispensed hot from a vending machine,

25 regardless of the location of the vending machine. Beginning

26 August 1, 2009, and notwithstanding any other provisions of

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1 this Act, "food for human consumption that is to be consumed

2 off the premises where it is sold" includes all food sold

3 through a vending machine, except soft drinks, candy, and food

4 products that are dispensed hot from a vending machine,

5 regardless of the location of the vending machine.

6 Notwithstanding any other provisions of this Act,

7 beginning September 1, 2009, "food for human consumption that

8 is to be consumed off the premises where it is sold" does not

9 include candy. For purposes of this Section, "candy" means a

10 preparation of sugar, honey, or other natural or artificial

11 sweeteners in combination with chocolate, fruits, nuts or

12 other ingredients or flavorings in the form of bars, drops, or

13 pieces. "Candy" does not include any preparation that contains

14 flour or requires refrigeration.

15 Notwithstanding any other provisions of this Act,

16 beginning September 1, 2009, "nonprescription medicines and

17 drugs" does not include grooming and hygiene products. For

18 purposes of this Section, "grooming and hygiene products"

19 includes, but is not limited to, soaps and cleaning solutions,

20 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan

21 lotions and screens, unless those products are available by

22 prescription only, regardless of whether the products meet the

23 definition of "over-the-counter-drugs". For the purposes of

24 this paragraph, "over-the-counter-drug" means a drug for human

25 use that contains a label that identifies the product as a drug

26 as required by 21 C.F.R. � 201.66. The "over-the-counter-drug"

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1 label includes:

2 (A) A "Drug Facts" panel; or

3 (B) A statement of the "active ingredient(s)" with a

4 list of those ingredients contained in the compound,

5 substance or preparation.

6 Beginning on January 1, 2014 (the effective date of Public

7 Act 98-122), "prescription and nonprescription medicines and

8 drugs" includes medical cannabis purchased from a registered

9 dispensing organization under the Compassionate Use of Medical

10 Cannabis Program Act.

11 As used in this Section, "adult use cannabis" means

12 cannabis subject to tax under the Cannabis Cultivation

13 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law

14 and does not include cannabis subject to tax under the

15 Compassionate Use of Medical Cannabis Program Act.

16 Beginning January 1, 2022, in addition to all other rates

17 of tax imposed under this Act, a surcharge of 3.75% is imposed

18 on the selling price of (i) each firearm purchased in the State

19 and (ii) each firearm component part that is purchased in the

20 State and sold separately from the firearm. "Firearm" has the

21 meaning ascribed to that term in Section 1.1 of the Firearm

22 Owners Identification Card Act.

23 If the property that is acquired from a serviceman is

24 acquired outside Illinois and used outside Illinois before

25 being brought to Illinois for use here and is taxable under

26 this Act, the "selling price" on which the tax is computed

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1 shall be reduced by an amount that represents a reasonable

2 allowance for depreciation for the period of prior

3 out-of-state use.

4 (Source: P.A. 100-22, eff. 7-6-17; 101-363, eff. 8-9-19;

5 101-593, eff. 12-4-19.)

6 (35 ILCS 110/9) (from Ch. 120, par. 439.39)

7 Sec. 9. Each serviceman required or authorized to collect

8 the tax herein imposed shall pay to the Department the amount

9 of such tax (except as otherwise provided) at the time when he

10 is required to file his return for the period during which such

11 tax was collected, less a discount of 2.1% prior to January 1,

12 1990 and 1.75% on and after January 1, 1990, or $5 per calendar

13 year, whichever is greater, which is allowed to reimburse the

14 serviceman for expenses incurred in collecting the tax,

15 keeping records, preparing and filing returns, remitting the

16 tax and supplying data to the Department on request. The

17 discount under this Section is not allowed for the 1.25%

18 portion of taxes paid on aviation fuel that is subject to the

19 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.

20 47133. The discount allowed under this Section is allowed only

21 for returns that are filed in the manner required by this Act.

22 The Department may disallow the discount for servicemen whose

23 certificate of registration is revoked at the time the return

24 is filed, but only if the Department's decision to revoke the

25 certificate of registration has become final. A serviceman

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1 need not remit that part of any tax collected by him to the

2 extent that he is required to pay and does pay the tax imposed

3 by the Service Occupation Tax Act with respect to his sale of

4 service involving the incidental transfer by him of the same

5 property.

6 Except as provided hereinafter in this Section, on or

7 before the twentieth day of each calendar month, such

8 serviceman shall file a return for the preceding calendar

9 month in accordance with reasonable Rules and Regulations to

10 be promulgated by the Department. Such return shall be filed

11 on a form prescribed by the Department and shall contain such

12 information as the Department may reasonably require. On and

13 after January 1, 2018, with respect to servicemen whose annual

14 gross receipts average $20,000 or more, all returns required

15 to be filed pursuant to this Act shall be filed

16 electronically. Servicemen who demonstrate that they do not

17 have access to the Internet or demonstrate hardship in filing

18 electronically may petition the Department to waive the

19 electronic filing requirement.

20 The Department may require returns to be filed on a

21 quarterly basis. If so required, a return for each calendar

22 quarter shall be filed on or before the twentieth day of the

23 calendar month following the end of such calendar quarter. The

24 taxpayer shall also file a return with the Department for each

25 of the first two months of each calendar quarter, on or before

26 the twentieth day of the following calendar month, stating:

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1 1. The name of the seller;

2 2. The address of the principal place of business from

3 which he engages in business as a serviceman in this

4 State;

5 3. The total amount of taxable receipts received by

6 him during the preceding calendar month, including

7 receipts from charge and time sales, but less all

8 deductions allowed by law;

9 4. The amount of credit provided in Section 2d of this

10 Act;

11 5. The amount of tax due;

12 5-5. The signature of the taxpayer; and

13 6. Such other reasonable information as the Department

14 may require.

15 Each serviceman required or authorized to collect the tax

16 imposed by this Act on aviation fuel transferred as an

17 incident of a sale of service in this State during the

18 preceding calendar month shall, instead of reporting and

19 paying tax on aviation fuel as otherwise required by this

20 Section, report and pay such tax on a separate aviation fuel

21 tax return. The requirements related to the return shall be as

22 otherwise provided in this Section. Notwithstanding any other

23 provisions of this Act to the contrary, servicemen collecting

24 tax on aviation fuel shall file all aviation fuel tax returns

25 and shall make all aviation fuel tax payments by electronic

26 means in the manner and form required by the Department. For

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1 purposes of this Section, "aviation fuel" means jet fuel and

2 aviation gasoline.

3 If a taxpayer fails to sign a return within 30 days after

4 the proper notice and demand for signature by the Department,

5 the return shall be considered valid and any amount shown to be

6 due on the return shall be deemed assessed.

7 Notwithstanding any other provision of this Act to the

8 contrary, servicemen subject to tax on cannabis shall file all

9 cannabis tax returns and shall make all cannabis tax payments

10 by electronic means in the manner and form required by the

11 Department.

12 Beginning October 1, 1993, a taxpayer who has an average

13 monthly tax liability of $150,000 or more shall make all

14 payments required by rules of the Department by electronic

15 funds transfer. Beginning October 1, 1994, a taxpayer who has

16 an average monthly tax liability of $100,000 or more shall

17 make all payments required by rules of the Department by

18 electronic funds transfer. Beginning October 1, 1995, a

19 taxpayer who has an average monthly tax liability of $50,000

20 or more shall make all payments required by rules of the

21 Department by electronic funds transfer. Beginning October 1,

22 2000, a taxpayer who has an annual tax liability of $200,000 or

23 more shall make all payments required by rules of the

24 Department by electronic funds transfer. The term "annual tax

25 liability" shall be the sum of the taxpayer's liabilities

26 under this Act, and under all other State and local occupation

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1 and use tax laws administered by the Department, for the

2 immediately preceding calendar year. The term "average monthly

3 tax liability" means the sum of the taxpayer's liabilities

4 under this Act, and under all other State and local occupation

5 and use tax laws administered by the Department, for the

6 immediately preceding calendar year divided by 12. Beginning

7 on October 1, 2002, a taxpayer who has a tax liability in the

8 amount set forth in subsection (b) of Section 2505-210 of the

9 Department of Revenue Law shall make all payments required by

10 rules of the Department by electronic funds transfer.

11 Before August 1 of each year beginning in 1993, the

12 Department shall notify all taxpayers required to make

13 payments by electronic funds transfer. All taxpayers required

14 to make payments by electronic funds transfer shall make those

15 payments for a minimum of one year beginning on October 1.

16 Any taxpayer not required to make payments by electronic

17 funds transfer may make payments by electronic funds transfer

18 with the permission of the Department.

19 All taxpayers required to make payment by electronic funds

20 transfer and any taxpayers authorized to voluntarily make

21 payments by electronic funds transfer shall make those

22 payments in the manner authorized by the Department.

23 The Department shall adopt such rules as are necessary to

24 effectuate a program of electronic funds transfer and the

25 requirements of this Section.

26 If the serviceman is otherwise required to file a monthly

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1 return and if the serviceman's average monthly tax liability

2 to the Department does not exceed $200, the Department may

3 authorize his returns to be filed on a quarter annual basis,

4 with the return for January, February and March of a given year

5 being due by April 20 of such year; with the return for April,

6 May and June of a given year being due by July 20 of such year;

7 with the return for July, August and September of a given year

8 being due by October 20 of such year, and with the return for

9 October, November and December of a given year being due by

10 January 20 of the following year.

11 If the serviceman is otherwise required to file a monthly

12 or quarterly return and if the serviceman's average monthly

13 tax liability to the Department does not exceed $50, the

14 Department may authorize his returns to be filed on an annual

15 basis, with the return for a given year being due by January 20

16 of the following year.

17 Such quarter annual and annual returns, as to form and

18 substance, shall be subject to the same requirements as

19 monthly returns.

20 Notwithstanding any other provision in this Act concerning

21 the time within which a serviceman may file his return, in the

22 case of any serviceman who ceases to engage in a kind of

23 business which makes him responsible for filing returns under

24 this Act, such serviceman shall file a final return under this

25 Act with the Department not more than 1 month after

26 discontinuing such business.

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1 Where a serviceman collects the tax with respect to the

2 selling price of property which he sells and the purchaser

3 thereafter returns such property and the serviceman refunds

4 the selling price thereof to the purchaser, such serviceman

5 shall also refund, to the purchaser, the tax so collected from

6 the purchaser. When filing his return for the period in which

7 he refunds such tax to the purchaser, the serviceman may

8 deduct the amount of the tax so refunded by him to the

9 purchaser from any other Service Use Tax, Service Occupation

10 Tax, retailers' occupation tax or use tax which such

11 serviceman may be required to pay or remit to the Department,

12 as shown by such return, provided that the amount of the tax to

13 be deducted shall previously have been remitted to the

14 Department by such serviceman. If the serviceman shall not

15 previously have remitted the amount of such tax to the

16 Department, he shall be entitled to no deduction hereunder

17 upon refunding such tax to the purchaser.

18 Any serviceman filing a return hereunder shall also

19 include the total tax upon the selling price of tangible

20 personal property purchased for use by him as an incident to a

21 sale of service, and such serviceman shall remit the amount of

22 such tax to the Department when filing such return.

23 If experience indicates such action to be practicable, the

24 Department may prescribe and furnish a combination or joint

25 return which will enable servicemen, who are required to file

26 returns hereunder and also under the Service Occupation Tax

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1 Act, to furnish all the return information required by both

2 Acts on the one form.

3 Where the serviceman has more than one business registered

4 with the Department under separate registration hereunder,

5 such serviceman shall not file each return that is due as a

6 single return covering all such registered businesses, but

7 shall file separate returns for each such registered business.

8 Beginning January 1, 1990, each month the Department shall

9 pay into the State and Local Tax Reform Fund, a special fund in

10 the State Treasury, the net revenue realized for the preceding

11 month from the 1% tax imposed under this Act.

12 Beginning January 1, 1990, each month the Department shall

13 pay into the State and Local Sales Tax Reform Fund 20% of the

14 net revenue realized for the preceding month from the 6.25%

15 general rate on transfers of tangible personal property, other

16 than (i) tangible personal property which is purchased outside

17 Illinois at retail from a retailer and which is titled or

18 registered by an agency of this State's government and (ii)

19 aviation fuel sold on or after December 1, 2019. This

20 exception for aviation fuel only applies for so long as the

21 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.

22 47133 are binding on the State.

23 For aviation fuel sold on or after December 1, 2019, each

24 month the Department shall pay into the State Aviation Program

25 Fund 20% of the net revenue realized for the preceding month

26 from the 6.25% general rate on the selling price of aviation

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1 fuel, less an amount estimated by the Department to be

2 required for refunds of the 20% portion of the tax on aviation

3 fuel under this Act, which amount shall be deposited into the

4 Aviation Fuel Sales Tax Refund Fund. The Department shall only

5 pay moneys into the State Aviation Program Fund and the

6 Aviation Fuel Sales Tax Refund Fund under this Act for so long

7 as the revenue use requirements of 49 U.S.C. 47107(b) and 49

8 U.S.C. 47133 are binding on the State.

9 Beginning August 1, 2000, each month the Department shall

10 pay into the State and Local Sales Tax Reform Fund 100% of the

11 net revenue realized for the preceding month from the 1.25%

12 rate on the selling price of motor fuel and gasohol.

13 Beginning October 1, 2009, each month the Department shall

14 pay into the Capital Projects Fund an amount that is equal to

15 an amount estimated by the Department to represent 80% of the

16 net revenue realized for the preceding month from the sale of

17 candy, grooming and hygiene products, and soft drinks that had

18 been taxed at a rate of 1% prior to September 1, 2009 but that

19 are now taxed at 6.25%.

20 Beginning July 1, 2013, each month the Department shall

21 pay into the Underground Storage Tank Fund from the proceeds

22 collected under this Act, the Use Tax Act, the Service

23 Occupation Tax Act, and the Retailers' Occupation Tax Act an

24 amount equal to the average monthly deficit in the Underground

25 Storage Tank Fund during the prior year, as certified annually

26 by the Illinois Environmental Protection Agency, but the total

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1 payment into the Underground Storage Tank Fund under this Act,

2 the Use Tax Act, the Service Occupation Tax Act, and the

3 Retailers' Occupation Tax Act shall not exceed $18,000,000 in

4 any State fiscal year. As used in this paragraph, the "average

5 monthly deficit" shall be equal to the difference between the

6 average monthly claims for payment by the fund and the average

7 monthly revenues deposited into the fund, excluding payments

8 made pursuant to this paragraph.

9 Beginning July 1, 2015, of the remainder of the moneys

10 received by the Department under the Use Tax Act, this Act, the

11 Service Occupation Tax Act, and the Retailers' Occupation Tax

12 Act, each month the Department shall deposit $500,000 into the

13 State Crime Laboratory Fund.

14 Beginning January 1, 2022, the Department shall pay into

15 the Youthbuild Assistance Fund 100% of the net revenue

16 realized for the preceding month from the 3.75% surcharge on

17 the selling price of firearms and firearm component parts.

18 Of the remainder of the moneys received by the Department

19 pursuant to this Act, (a) 1.75% thereof shall be paid into the

20 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on

21 and after July 1, 1989, 3.8% thereof shall be paid into the

22 Build Illinois Fund; provided, however, that if in any fiscal

23 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case

24 may be, of the moneys received by the Department and required

25 to be paid into the Build Illinois Fund pursuant to Section 3

26 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax

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1 Act, Section 9 of the Service Use Tax Act, and Section 9 of the

2 Service Occupation Tax Act, such Acts being hereinafter called

3 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case

4 may be, of moneys being hereinafter called the "Tax Act

5 Amount", and (2) the amount transferred to the Build Illinois

6 Fund from the State and Local Sales Tax Reform Fund shall be

7 less than the Annual Specified Amount (as defined in Section 3

8 of the Retailers' Occupation Tax Act), an amount equal to the

9 difference shall be immediately paid into the Build Illinois

10 Fund from other moneys received by the Department pursuant to

11 the Tax Acts; and further provided, that if on the last

12 business day of any month the sum of (1) the Tax Act Amount

13 required to be deposited into the Build Illinois Bond Account

14 in the Build Illinois Fund during such month and (2) the amount

15 transferred during such month to the Build Illinois Fund from

16 the State and Local Sales Tax Reform Fund shall have been less

17 than 1/12 of the Annual Specified Amount, an amount equal to

18 the difference shall be immediately paid into the Build

19 Illinois Fund from other moneys received by the Department

20 pursuant to the Tax Acts; and, further provided, that in no

21 event shall the payments required under the preceding proviso

22 result in aggregate payments into the Build Illinois Fund

23 pursuant to this clause (b) for any fiscal year in excess of

24 the greater of (i) the Tax Act Amount or (ii) the Annual

25 Specified Amount for such fiscal year; and, further provided,

26 that the amounts payable into the Build Illinois Fund under

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1 this clause (b) shall be payable only until such time as the

2 aggregate amount on deposit under each trust indenture

3 securing Bonds issued and outstanding pursuant to the Build

4 Illinois Bond Act is sufficient, taking into account any

5 future investment income, to fully provide, in accordance with

6 such indenture, for the defeasance of or the payment of the

7 principal of, premium, if any, and interest on the Bonds

8 secured by such indenture and on any Bonds expected to be

9 issued thereafter and all fees and costs payable with respect

10 thereto, all as certified by the Director of the Bureau of the

11 Budget (now Governor's Office of Management and Budget). If on

12 the last business day of any month in which Bonds are

13 outstanding pursuant to the Build Illinois Bond Act, the

14 aggregate of the moneys deposited in the Build Illinois Bond

15 Account in the Build Illinois Fund in such month shall be less

16 than the amount required to be transferred in such month from

17 the Build Illinois Bond Account to the Build Illinois Bond

18 Retirement and Interest Fund pursuant to Section 13 of the

19 Build Illinois Bond Act, an amount equal to such deficiency

20 shall be immediately paid from other moneys received by the

21 Department pursuant to the Tax Acts to the Build Illinois

22 Fund; provided, however, that any amounts paid to the Build

23 Illinois Fund in any fiscal year pursuant to this sentence

24 shall be deemed to constitute payments pursuant to clause (b)

25 of the preceding sentence and shall reduce the amount

26 otherwise payable for such fiscal year pursuant to clause (b)

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1 of the preceding sentence. The moneys received by the

2 Department pursuant to this Act and required to be deposited

3 into the Build Illinois Fund are subject to the pledge, claim

4 and charge set forth in Section 12 of the Build Illinois Bond

5 Act.

6 Subject to payment of amounts into the Build Illinois Fund

7 as provided in the preceding paragraph or in any amendment

8 thereto hereafter enacted, the following specified monthly

9 installment of the amount requested in the certificate of the

10 Chairman of the Metropolitan Pier and Exposition Authority

11 provided under Section 8.25f of the State Finance Act, but not

12 in excess of the sums designated as "Total Deposit", shall be

13 deposited in the aggregate from collections under Section 9 of

14 the Use Tax Act, Section 9 of the Service Use Tax Act, Section

15 9 of the Service Occupation Tax Act, and Section 3 of the

16 Retailers' Occupation Tax Act into the McCormick Place

17 Expansion Project Fund in the specified fiscal years.

18	`Fiscal Year`	`Total Deposit`
19	`1993`	`$0`
20	`1994`	`53,000,000`
21	`1995`	`58,000,000`
22	`1996`	`61,000,000`
23	`1997`	`64,000,000`
24	`1998`	`68,000,000`
25	`1999`	`71,000,000`

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1	`2000`	`75,000,000`
2	`2001`	`80,000,000`
3	`2002`	`93,000,000`
4	`2003`	`99,000,000`
5	`2004`	`103,000,000`
6	`2005`	`108,000,000`
7	`2006`	`113,000,000`
8	`2007`	`119,000,000`
9	`2008`	`126,000,000`
10	`2009`	`132,000,000`
11	`2010`	`139,000,000`
12	`2011`	`146,000,000`
13	`2012`	`153,000,000`
14	`2013`	`161,000,000`
15	`2014`	`170,000,000`
16	`2015`	`179,000,000`
17	`2016`	`189,000,000`
18	`2017`	`199,000,000`
19	`2018`	`210,000,000`
20	`2019`	`221,000,000`
21	`2020`	`233,000,000`
22	`2021`	`300,000,000`
23	`2022`	`300,000,000`
24	`2023`	`300,000,000`
25	`2024`	`300,000,000`
26	`2025`	`300,000,000`

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1	`2026`	`300,000,000`
2	`2027`	`375,000,000`
3	`2028`	`375,000,000`
4	`2029`	`375,000,000`
5	`2030`	`375,000,000`
6	`2031`	`375,000,000`
7	`2032`	`375,000,000`
8	`2033`	`375,000,000`
9	`2034`	`375,000,000`
10	`2035`	`375,000,000`
11	`2036`	`450,000,000`
12	`and`
13	`each fiscal year`
14	`thereafter that bonds`
15	`are outstanding under`
16	`Section 13.2 of the`
17	`Metropolitan Pier and`
18	`Exposition Authority Act,`
19	`but not after fiscal year 2060.`

20 Beginning July 20, 1993 and in each month of each fiscal

21 year thereafter, one-eighth of the amount requested in the

22 certificate of the Chairman of the Metropolitan Pier and

23 Exposition Authority for that fiscal year, less the amount

24 deposited into the McCormick Place Expansion Project Fund by

25 the State Treasurer in the respective month under subsection

26 (g) of Section 13 of the Metropolitan Pier and Exposition

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1 Authority Act, plus cumulative deficiencies in the deposits

2 required under this Section for previous months and years,

3 shall be deposited into the McCormick Place Expansion Project

4 Fund, until the full amount requested for the fiscal year, but

5 not in excess of the amount specified above as "Total

6 Deposit", has been deposited.

7 Subject to payment of amounts into the Capital Projects

8 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,

9 and the McCormick Place Expansion Project Fund pursuant to the

10 preceding paragraphs or in any amendments thereto hereafter

11 enacted, for aviation fuel sold on or after December 1, 2019,

12 the Department shall each month deposit into the Aviation Fuel

13 Sales Tax Refund Fund an amount estimated by the Department to

14 be required for refunds of the 80% portion of the tax on

15 aviation fuel under this Act. The Department shall only

16 deposit moneys into the Aviation Fuel Sales Tax Refund Fund

17 under this paragraph for so long as the revenue use

18 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are

19 binding on the State.

20 Subject to payment of amounts into the Build Illinois Fund

21 and the McCormick Place Expansion Project Fund pursuant to the

22 preceding paragraphs or in any amendments thereto hereafter

23 enacted, beginning July 1, 1993 and ending on September 30,

24 2013, the Department shall each month pay into the Illinois

25 Tax Increment Fund 0.27% of 80% of the net revenue realized for

26 the preceding month from the 6.25% general rate on the selling

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1 price of tangible personal property.

2 Subject to payment of amounts into the Build Illinois Fund

3 and the McCormick Place Expansion Project Fund pursuant to the

4 preceding paragraphs or in any amendments thereto hereafter

5 enacted, beginning with the receipt of the first report of

6 taxes paid by an eligible business and continuing for a

7 25-year period, the Department shall each month pay into the

8 Energy Infrastructure Fund 80% of the net revenue realized

9 from the 6.25% general rate on the selling price of

10 Illinois-mined coal that was sold to an eligible business. For

11 purposes of this paragraph, the term "eligible business" means

12 a new electric generating facility certified pursuant to

13 Section 605-332 of the Department of Commerce and Economic

14 Opportunity Law of the Civil Administrative Code of Illinois.

15 Subject to payment of amounts into the Build Illinois

16 Fund, the McCormick Place Expansion Project Fund, the Illinois

17 Tax Increment Fund, and the Energy Infrastructure Fund

18 pursuant to the preceding paragraphs or in any amendments to

19 this Section hereafter enacted, beginning on the first day of

20 the first calendar month to occur on or after August 26, 2014

21 (the effective date of Public Act 98-1098), each month, from

22 the collections made under Section 9 of the Use Tax Act,

23 Section 9 of the Service Use Tax Act, Section 9 of the Service

24 Occupation Tax Act, and Section 3 of the Retailers' Occupation

25 Tax Act, the Department shall pay into the Tax Compliance and

26 Administration Fund, to be used, subject to appropriation, to

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1 fund additional auditors and compliance personnel at the

2 Department of Revenue, an amount equal to 1/12 of 5% of 80% of

3 the cash receipts collected during the preceding fiscal year

4 by the Audit Bureau of the Department under the Use Tax Act,

5 the Service Use Tax Act, the Service Occupation Tax Act, the

6 Retailers' Occupation Tax Act, and associated local occupation

7 and use taxes administered by the Department.

8 Subject to payments of amounts into the Build Illinois

9 Fund, the McCormick Place Expansion Project Fund, the Illinois

10 Tax Increment Fund, the Energy Infrastructure Fund, and the

11 Tax Compliance and Administration Fund as provided in this

12 Section, beginning on July 1, 2018 the Department shall pay

13 each month into the Downstate Public Transportation Fund the

14 moneys required to be so paid under Section 2-3 of the

15 Downstate Public Transportation Act.

16 Subject to successful execution and delivery of a

17 public-private agreement between the public agency and private

18 entity and completion of the civic build, beginning on July 1,

19 2023, of the remainder of the moneys received by the

20 Department under the Use Tax Act, the Service Use Tax Act, the

21 Service Occupation Tax Act, and this Act, the Department shall

22 deposit the following specified deposits in the aggregate from

23 collections under the Use Tax Act, the Service Use Tax Act, the

24 Service Occupation Tax Act, and the Retailers' Occupation Tax

25 Act, as required under Section 8.25g of the State Finance Act

26 for distribution consistent with the Public-Private

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1 Partnership for Civic and Transit Infrastructure Project Act.

2 The moneys received by the Department pursuant to this Act and

3 required to be deposited into the Civic and Transit

4 Infrastructure Fund are subject to the pledge, claim, and

5 charge set forth in Section 25-55 of the Public-Private

6 Partnership for Civic and Transit Infrastructure Project Act.

7 As used in this paragraph, "civic build", "private entity",

8 "public-private agreement", and "public agency" have the

9 meanings provided in Section 25-10 of the Public-Private

10 Partnership for Civic and Transit Infrastructure Project Act.

11 Fiscal Year............................Total Deposit

12 2024....................................$200,000,000

13 2025....................................$206,000,000

14 2026....................................$212,200,000

15 2027....................................$218,500,000

16 2028....................................$225,100,000

17 2029....................................$288,700,000

18 2030....................................$298,900,000

19 2031....................................$309,300,000

20 2032....................................$320,100,000

21 2033....................................$331,200,000

22 2034....................................$341,200,000

23 2035....................................$351,400,000

24 2036....................................$361,900,000

25 2037....................................$372,800,000

26 2038....................................$384,000,000

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1 2039....................................$395,500,000

2 2040....................................$407,400,000

3 2041....................................$419,600,000

4 2042....................................$432,200,000

5 2043....................................$445,100,000

6 Beginning July 1, 2021 and until July 1, 2022, subject to

7 the payment of amounts into the State and Local Sales Tax

8 Reform Fund, the Build Illinois Fund, the McCormick Place

9 Expansion Project Fund, the Illinois Tax Increment Fund, the

10 Energy Infrastructure Fund, and the Tax Compliance and

11 Administration Fund as provided in this Section, the

12 Department shall pay each month into the Road Fund the amount

13 estimated to represent 16% of the net revenue realized from

14 the taxes imposed on motor fuel and gasohol. Beginning July 1,

15 2022 and until July 1, 2023, subject to the payment of amounts

16 into the State and Local Sales Tax Reform Fund, the Build

17 Illinois Fund, the McCormick Place Expansion Project Fund, the

18 Illinois Tax Increment Fund, the Energy Infrastructure Fund,

19 and the Tax Compliance and Administration Fund as provided in

20 this Section, the Department shall pay each month into the

21 Road Fund the amount estimated to represent 32% of the net

22 revenue realized from the taxes imposed on motor fuel and

23 gasohol. Beginning July 1, 2023 and until July 1, 2024,

24 subject to the payment of amounts into the State and Local

25 Sales Tax Reform Fund, the Build Illinois Fund, the McCormick

26 Place Expansion Project Fund, the Illinois Tax Increment Fund,

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1 the Energy Infrastructure Fund, and the Tax Compliance and

2 Administration Fund as provided in this Section, the

3 Department shall pay each month into the Road Fund the amount

4 estimated to represent 48% of the net revenue realized from

5 the taxes imposed on motor fuel and gasohol. Beginning July 1,

6 2024 and until July 1, 2025, subject to the payment of amounts

7 into the State and Local Sales Tax Reform Fund, the Build

8 Illinois Fund, the McCormick Place Expansion Project Fund, the

9 Illinois Tax Increment Fund, the Energy Infrastructure Fund,

10 and the Tax Compliance and Administration Fund as provided in

11 this Section, the Department shall pay each month into the

12 Road Fund the amount estimated to represent 64% of the net

13 revenue realized from the taxes imposed on motor fuel and

14 gasohol. Beginning on July 1, 2025, subject to the payment of

15 amounts into the State and Local Sales Tax Reform Fund, the

16 Build Illinois Fund, the McCormick Place Expansion Project

17 Fund, the Illinois Tax Increment Fund, the Energy

18 Infrastructure Fund, and the Tax Compliance and Administration

19 Fund as provided in this Section, the Department shall pay

20 each month into the Road Fund the amount estimated to

21 represent 80% of the net revenue realized from the taxes

22 imposed on motor fuel and gasohol. As used in this paragraph

23 "motor fuel" has the meaning given to that term in Section 1.1

24 of the Motor Fuel Tax Act, and "gasohol" has the meaning given

25 to that term in Section 3-40 of the Use Tax Act.

26 Of the remainder of the moneys received by the Department

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1 pursuant to this Act, 75% thereof shall be paid into the

2 General Revenue Fund of the State Treasury and 25% shall be

3 reserved in a special account and used only for the transfer to

4 the Common School Fund as part of the monthly transfer from the

5 General Revenue Fund in accordance with Section 8a of the

6 State Finance Act.

7 As soon as possible after the first day of each month, upon

8 certification of the Department of Revenue, the Comptroller

9 shall order transferred and the Treasurer shall transfer from

10 the General Revenue Fund to the Motor Fuel Tax Fund an amount

11 equal to 1.7% of 80% of the net revenue realized under this Act

12 for the second preceding month. Beginning April 1, 2000, this

13 transfer is no longer required and shall not be made.

14 Net revenue realized for a month shall be the revenue

15 collected by the State pursuant to this Act, less the amount

16 paid out during that month as refunds to taxpayers for

17 overpayment of liability.

18 (Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;

19 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article

20 15, Section 15-15, eff. 6-5-19; 101-10, Article 25, Section

21 25-110, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.

22 6-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.)

23 Section 20. The Service Occupation Tax Act is amended by

24 changing Sections 3-10 and 9 as follows:

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1 (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)

2 Sec. 3-10. Rate of tax. Unless otherwise provided in this

3 Section, the tax imposed by this Act is at the rate of 6.25% of

4 the "selling price", as defined in Section 2 of the Service Use

5 Tax Act, of the tangible personal property. For the purpose of

6 computing this tax, in no event shall the "selling price" be

7 less than the cost price to the serviceman of the tangible

8 personal property transferred. The selling price of each item

9 of tangible personal property transferred as an incident of a

10 sale of service may be shown as a distinct and separate item on

11 the serviceman's billing to the service customer. If the

12 selling price is not so shown, the selling price of the

13 tangible personal property is deemed to be 50% of the

14 serviceman's entire billing to the service customer. When,

15 however, a serviceman contracts to design, develop, and

16 produce special order machinery or equipment, the tax imposed

17 by this Act shall be based on the serviceman's cost price of

18 the tangible personal property transferred incident to the

19 completion of the contract.

20 Beginning on July 1, 2000 and through December 31, 2000,

21 with respect to motor fuel, as defined in Section 1.1 of the

22 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of

23 the Use Tax Act, the tax is imposed at the rate of 1.25%.

24 With respect to gasohol, as defined in the Use Tax Act, the

25 tax imposed by this Act shall apply to (i) 70% of the cost

26 price of property transferred as an incident to the sale of

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1 service on or after January 1, 1990, and before July 1, 2003,

2 (ii) 80% of the selling price of property transferred as an

3 incident to the sale of service on or after July 1, 2003 and on

4 or before July 1, 2017, and (iii) 100% of the cost price

5 thereafter. If, at any time, however, the tax under this Act on

6 sales of gasohol, as defined in the Use Tax Act, is imposed at

7 the rate of 1.25%, then the tax imposed by this Act applies to

8 100% of the proceeds of sales of gasohol made during that time.

9 With respect to majority blended ethanol fuel, as defined

10 in the Use Tax Act, the tax imposed by this Act does not apply

11 to the selling price of property transferred as an incident to

12 the sale of service on or after July 1, 2003 and on or before

13 December 31, 2023 but applies to 100% of the selling price

14 thereafter.

15 With respect to biodiesel blends, as defined in the Use

16 Tax Act, with no less than 1% and no more than 10% biodiesel,

17 the tax imposed by this Act applies to (i) 80% of the selling

18 price of property transferred as an incident to the sale of

19 service on or after July 1, 2003 and on or before December 31,

20 2018 and (ii) 100% of the proceeds of the selling price

21 thereafter. If, at any time, however, the tax under this Act on

22 sales of biodiesel blends, as defined in the Use Tax Act, with

23 no less than 1% and no more than 10% biodiesel is imposed at

24 the rate of 1.25%, then the tax imposed by this Act applies to

25 100% of the proceeds of sales of biodiesel blends with no less

26 than 1% and no more than 10% biodiesel made during that time.

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1 With respect to 100% biodiesel, as defined in the Use Tax

2 Act, and biodiesel blends, as defined in the Use Tax Act, with

3 more than 10% but no more than 99% biodiesel material, the tax

4 imposed by this Act does not apply to the proceeds of the

5 selling price of property transferred as an incident to the

6 sale of service on or after July 1, 2003 and on or before

7 December 31, 2023 but applies to 100% of the selling price

8 thereafter.

9 At the election of any registered serviceman made for each

10 fiscal year, sales of service in which the aggregate annual

11 cost price of tangible personal property transferred as an

12 incident to the sales of service is less than 35%, or 75% in

13 the case of servicemen transferring prescription drugs or

14 servicemen engaged in graphic arts production, of the

15 aggregate annual total gross receipts from all sales of

16 service, the tax imposed by this Act shall be based on the

17 serviceman's cost price of the tangible personal property

18 transferred incident to the sale of those services.

19 The tax shall be imposed at the rate of 1% on food prepared

20 for immediate consumption and transferred incident to a sale

21 of service subject to this Act or the Service Occupation Tax

22 Act by an entity licensed under the Hospital Licensing Act,

23 the Nursing Home Care Act, the ID/DD Community Care Act, the

24 MC/DD Act, the Specialized Mental Health Rehabilitation Act of

25 2013, or the Child Care Act of 1969. The tax shall also be

26 imposed at the rate of 1% on food for human consumption that is

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1 to be consumed off the premises where it is sold (other than

2 alcoholic beverages, food consisting of or infused with adult

3 use cannabis, soft drinks, and food that has been prepared for

4 immediate consumption and is not otherwise included in this

5 paragraph) and prescription and nonprescription medicines,

6 drugs, medical appliances, products classified as Class III

7 medical devices by the United States Food and Drug

8 Administration that are used for cancer treatment pursuant to

9 a prescription, as well as any accessories and components

10 related to those devices, modifications to a motor vehicle for

11 the purpose of rendering it usable by a person with a

12 disability, and insulin, urine testing materials, syringes,

13 and needles used by diabetics, for human use. For the purposes

14 of this Section, until September 1, 2009: the term "soft

15 drinks" means any complete, finished, ready-to-use,

16 non-alcoholic drink, whether carbonated or not, including but

17 not limited to soda water, cola, fruit juice, vegetable juice,

18 carbonated water, and all other preparations commonly known as

19 soft drinks of whatever kind or description that are contained

20 in any closed or sealed can, carton, or container, regardless

21 of size; but "soft drinks" does not include coffee, tea,

22 non-carbonated water, infant formula, milk or milk products as

23 defined in the Grade A Pasteurized Milk and Milk Products Act,

24 or drinks containing 50% or more natural fruit or vegetable

25 juice.

26 Notwithstanding any other provisions of this Act,

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1 beginning September 1, 2009, "soft drinks" means non-alcoholic

2 beverages that contain natural or artificial sweeteners. "Soft

3 drinks" do not include beverages that contain milk or milk

4 products, soy, rice or similar milk substitutes, or greater

5 than 50% of vegetable or fruit juice by volume.

6 Until August 1, 2009, and notwithstanding any other

7 provisions of this Act, "food for human consumption that is to

8 be consumed off the premises where it is sold" includes all

9 food sold through a vending machine, except soft drinks and

10 food products that are dispensed hot from a vending machine,

11 regardless of the location of the vending machine. Beginning

12 August 1, 2009, and notwithstanding any other provisions of

13 this Act, "food for human consumption that is to be consumed

14 off the premises where it is sold" includes all food sold

15 through a vending machine, except soft drinks, candy, and food

16 products that are dispensed hot from a vending machine,

17 regardless of the location of the vending machine.

18 Notwithstanding any other provisions of this Act,

19 beginning September 1, 2009, "food for human consumption that

20 is to be consumed off the premises where it is sold" does not

21 include candy. For purposes of this Section, "candy" means a

22 preparation of sugar, honey, or other natural or artificial

23 sweeteners in combination with chocolate, fruits, nuts or

24 other ingredients or flavorings in the form of bars, drops, or

25 pieces. "Candy" does not include any preparation that contains

26 flour or requires refrigeration.

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1 Notwithstanding any other provisions of this Act,

2 beginning September 1, 2009, "nonprescription medicines and

3 drugs" does not include grooming and hygiene products. For

4 purposes of this Section, "grooming and hygiene products"

5 includes, but is not limited to, soaps and cleaning solutions,

6 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan

7 lotions and screens, unless those products are available by

8 prescription only, regardless of whether the products meet the

9 definition of "over-the-counter-drugs". For the purposes of

10 this paragraph, "over-the-counter-drug" means a drug for human

11 use that contains a label that identifies the product as a drug

12 as required by 21 C.F.R. � 201.66. The "over-the-counter-drug"

13 label includes:

14 (A) A "Drug Facts" panel; or

15 (B) A statement of the "active ingredient(s)" with a

16 list of those ingredients contained in the compound,

17 substance or preparation.

18 Beginning on January 1, 2014 (the effective date of Public

19 Act 98-122), "prescription and nonprescription medicines and

20 drugs" includes medical cannabis purchased from a registered

21 dispensing organization under the Compassionate Use of Medical

22 Cannabis Program Act.

23 As used in this Section, "adult use cannabis" means

24 cannabis subject to tax under the Cannabis Cultivation

25 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law

26 and does not include cannabis subject to tax under the

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1 Compassionate Use of Medical Cannabis Program Act.

2 Beginning January 1, 2022, in addition to all other rates

3 of tax imposed under this Act, a surcharge of 3.75% is imposed

4 on the selling price of (i) each firearm purchased in the State

5 and (ii) each firearm component part that is purchased in the

6 State and sold separately from the firearm. "Firearm" has the

7 meaning ascribed to that term in Section 1.1 of the Firearm

8 Owners Identification Card Act.

9 (Source: P.A. 100-22, eff. 7-6-17; 101-363, eff. 8-9-19;

10 101-593, eff. 12-4-19.)

11 (35 ILCS 115/9) (from Ch. 120, par. 439.109)

12 Sec. 9. Each serviceman required or authorized to collect

13 the tax herein imposed shall pay to the Department the amount

14 of such tax at the time when he is required to file his return

15 for the period during which such tax was collectible, less a

16 discount of 2.1% prior to January 1, 1990, and 1.75% on and

17 after January 1, 1990, or $5 per calendar year, whichever is

18 greater, which is allowed to reimburse the serviceman for

19 expenses incurred in collecting the tax, keeping records,

20 preparing and filing returns, remitting the tax and supplying

21 data to the Department on request. The discount under this

22 Section is not allowed for the 1.25% portion of taxes paid on

23 aviation fuel that is subject to the revenue use requirements

24 of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The discount

25 allowed under this Section is allowed only for returns that

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1 are filed in the manner required by this Act. The Department

2 may disallow the discount for servicemen whose certificate of

3 registration is revoked at the time the return is filed, but

4 only if the Department's decision to revoke the certificate of

5 registration has become final.

6 Where such tangible personal property is sold under a

7 conditional sales contract, or under any other form of sale

8 wherein the payment of the principal sum, or a part thereof, is

9 extended beyond the close of the period for which the return is

10 filed, the serviceman, in collecting the tax may collect, for

11 each tax return period, only the tax applicable to the part of

12 the selling price actually received during such tax return

13 period.

14 Except as provided hereinafter in this Section, on or

15 before the twentieth day of each calendar month, such

16 serviceman shall file a return for the preceding calendar

17 month in accordance with reasonable rules and regulations to

18 be promulgated by the Department of Revenue. Such return shall

19 be filed on a form prescribed by the Department and shall

20 contain such information as the Department may reasonably

21 require. On and after January 1, 2018, with respect to

22 servicemen whose annual gross receipts average $20,000 or

23 more, all returns required to be filed pursuant to this Act

24 shall be filed electronically. Servicemen who demonstrate that

25 they do not have access to the Internet or demonstrate

26 hardship in filing electronically may petition the Department

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1 to waive the electronic filing requirement.

2 The Department may require returns to be filed on a

3 quarterly basis. If so required, a return for each calendar

4 quarter shall be filed on or before the twentieth day of the

5 calendar month following the end of such calendar quarter. The

6 taxpayer shall also file a return with the Department for each

7 of the first two months of each calendar quarter, on or before

8 the twentieth day of the following calendar month, stating:

9 1. The name of the seller;

10 2. The address of the principal place of business from

11 which he engages in business as a serviceman in this

12 State;

13 3. The total amount of taxable receipts received by

14 him during the preceding calendar month, including

15 receipts from charge and time sales, but less all

16 deductions allowed by law;

17 4. The amount of credit provided in Section 2d of this

18 Act;

19 5. The amount of tax due;

20 5-5. The signature of the taxpayer; and

21 6. Such other reasonable information as the Department

22 may require.

23 Each serviceman required or authorized to collect the tax

24 herein imposed on aviation fuel acquired as an incident to the

25 purchase of a service in this State during the preceding

26 calendar month shall, instead of reporting and paying tax as

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1 otherwise required by this Section, report and pay such tax on

2 a separate aviation fuel tax return. The requirements related

3 to the return shall be as otherwise provided in this Section.

4 Notwithstanding any other provisions of this Act to the

5 contrary, servicemen transferring aviation fuel incident to

6 sales of service shall file all aviation fuel tax returns and

7 shall make all aviation fuel tax payments by electronic means

8 in the manner and form required by the Department. For

9 purposes of this Section, "aviation fuel" means jet fuel and

10 aviation gasoline.

11 If a taxpayer fails to sign a return within 30 days after

12 the proper notice and demand for signature by the Department,

13 the return shall be considered valid and any amount shown to be

14 due on the return shall be deemed assessed.

15 Notwithstanding any other provision of this Act to the

16 contrary, servicemen subject to tax on cannabis shall file all

17 cannabis tax returns and shall make all cannabis tax payments

18 by electronic means in the manner and form required by the

19 Department.

20 Prior to October 1, 2003, and on and after September 1,

21 2004 a serviceman may accept a Manufacturer's Purchase Credit

22 certification from a purchaser in satisfaction of Service Use

23 Tax as provided in Section 3-70 of the Service Use Tax Act if

24 the purchaser provides the appropriate documentation as

25 required by Section 3-70 of the Service Use Tax Act. A

26 Manufacturer's Purchase Credit certification, accepted prior

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1 to October 1, 2003 or on or after September 1, 2004 by a

2 serviceman as provided in Section 3-70 of the Service Use Tax

3 Act, may be used by that serviceman to satisfy Service

4 Occupation Tax liability in the amount claimed in the

5 certification, not to exceed 6.25% of the receipts subject to

6 tax from a qualifying purchase. A Manufacturer's Purchase

7 Credit reported on any original or amended return filed under

8 this Act after October 20, 2003 for reporting periods prior to

9 September 1, 2004 shall be disallowed. Manufacturer's Purchase

10 Credit reported on annual returns due on or after January 1,

11 2005 will be disallowed for periods prior to September 1,

12 2004. No Manufacturer's Purchase Credit may be used after

13 September 30, 2003 through August 31, 2004 to satisfy any tax

14 liability imposed under this Act, including any audit

15 liability.

16 If the serviceman's average monthly tax liability to the

17 Department does not exceed $200, the Department may authorize

18 his returns to be filed on a quarter annual basis, with the

19 return for January, February and March of a given year being

20 due by April 20 of such year; with the return for April, May

21 and June of a given year being due by July 20 of such year;

22 with the return for July, August and September of a given year

23 being due by October 20 of such year, and with the return for

24 October, November and December of a given year being due by

25 January 20 of the following year.

26 If the serviceman's average monthly tax liability to the

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1 Department does not exceed $50, the Department may authorize

2 his returns to be filed on an annual basis, with the return for

3 a given year being due by January 20 of the following year.

4 Such quarter annual and annual returns, as to form and

5 substance, shall be subject to the same requirements as

6 monthly returns.

7 Notwithstanding any other provision in this Act concerning

8 the time within which a serviceman may file his return, in the

9 case of any serviceman who ceases to engage in a kind of

10 business which makes him responsible for filing returns under

11 this Act, such serviceman shall file a final return under this

12 Act with the Department not more than 1 month after

13 discontinuing such business.