Bill Amendment: IL HB3233 | 2019-2020 | 101st General Assembly
NOTE: For additional amemendments please see the Bill Drafting List
Bill Title: VEH CD-SHARE ROAD-LARGE TRUCKS
Status: 2020-04-12 - Pursuant to Senate Rule 3-9(b) / Referred to Assignments [HB3233 Detail]
Download: Illinois-2019-HB3233-Senate_Amendment_002.html
Bill Title: VEH CD-SHARE ROAD-LARGE TRUCKS
Status: 2020-04-12 - Pursuant to Senate Rule 3-9(b) / Referred to Assignments [HB3233 Detail]
Download: Illinois-2019-HB3233-Senate_Amendment_002.html
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1 | AMENDMENT TO HOUSE BILL 3233
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2 | AMENDMENT NO. ______. Amend House Bill 3233 on page 2, | ||||||
3 | immediately below line 9, by inserting the following:
| ||||||
4 | "Section 10. The Use Tax Act is amended by changing Section | ||||||
5 | 3-10 as follows:
| ||||||
6 | (35 ILCS 105/3-10)
| ||||||
7 | Sec. 3-10. Rate of tax. Unless otherwise provided in this | ||||||
8 | Section, the tax
imposed by this Act is at the rate of 6.25% of | ||||||
9 | either the selling price or the
fair market value, if any, of | ||||||
10 | the tangible personal property. In all cases
where property | ||||||
11 | functionally used or consumed is the same as the property that
| ||||||
12 | was purchased at retail, then the tax is imposed on the selling | ||||||
13 | price of the
property. In all cases where property functionally | ||||||
14 | used or consumed is a
by-product or waste product that has been | ||||||
15 | refined, manufactured, or produced
from property purchased at | ||||||
16 | retail, then the tax is imposed on the lower of the
fair market |
| |||||||
| |||||||
1 | value, if any, of the specific property so used in this State | ||||||
2 | or on
the selling price of the property purchased at retail. | ||||||
3 | For purposes of this
Section "fair market value" means the | ||||||
4 | price at which property would change
hands between a willing | ||||||
5 | buyer and a willing seller, neither being under any
compulsion | ||||||
6 | to buy or sell and both having reasonable knowledge of the
| ||||||
7 | relevant facts. The fair market value shall be established by | ||||||
8 | Illinois sales by
the taxpayer of the same property as that | ||||||
9 | functionally used or consumed, or if
there are no such sales by | ||||||
10 | the taxpayer, then comparable sales or purchases of
property of | ||||||
11 | like kind and character in Illinois.
| ||||||
12 | Beginning on July 1, 2000 and through December 31, 2000, | ||||||
13 | with respect to
motor fuel, as defined in Section 1.1 of the | ||||||
14 | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | ||||||
15 | the Use Tax Act, the tax is
imposed at the rate of 1.25%.
| ||||||
16 | Beginning on August 6, 2010 through August 15, 2010, with | ||||||
17 | respect to sales tax holiday items as defined in Section 3-6 of | ||||||
18 | this Act, the
tax is imposed at the rate of 1.25%. | ||||||
19 | With respect to gasohol, the tax imposed by this Act | ||||||
20 | applies to (i) 70%
of the proceeds of sales made on or after | ||||||
21 | January 1, 1990, and before
July 1, 2003, (ii) 80% of the | ||||||
22 | proceeds of sales made
on or after July 1, 2003 and on or | ||||||
23 | before July 1, 2017, and (iii) 100% of the proceeds of sales | ||||||
24 | made
after July 1, 2017 and prior to July 1, 2019, (iv) 80% of | ||||||
25 | the proceeds of sales made on or after July 1, 2019 and prior | ||||||
26 | to January 1, 2023, and (v) 100% of the proceeds of sales made |
| |||||||
| |||||||
1 | on or after January 1, 2023 thereafter .
If, at any time, | ||||||
2 | however, the tax under this Act on sales of gasohol is
imposed | ||||||
3 | at the
rate of 1.25%, then the tax imposed by this Act applies | ||||||
4 | to 100% of the proceeds
of sales of gasohol made during that | ||||||
5 | time.
| ||||||
6 | With respect to majority blended ethanol fuel, the tax | ||||||
7 | imposed by this Act
does
not apply
to the proceeds of sales | ||||||
8 | made on or after July 1, 2003 and on or before
December 31, | ||||||
9 | 2023 but applies to 100% of the proceeds of sales made | ||||||
10 | thereafter.
| ||||||
11 | With respect to biodiesel blends with no less than 1% and | ||||||
12 | no more than 10%
biodiesel, the tax imposed by this Act applies | ||||||
13 | to (i) 80% of the
proceeds of sales made on or after July 1, | ||||||
14 | 2003 and on or before December 31, 2018
and (ii) 100% of the | ||||||
15 | proceeds of sales made
thereafter.
If, at any time, however, | ||||||
16 | the tax under this Act on sales of biodiesel blends
with no | ||||||
17 | less than 1% and no more than 10% biodiesel
is imposed at the | ||||||
18 | rate of
1.25%, then the
tax imposed by this Act applies to 100% | ||||||
19 | of the proceeds of sales of biodiesel
blends with no less than | ||||||
20 | 1% and no more than 10% biodiesel
made
during that time.
| ||||||
21 | With respect to 100% biodiesel and biodiesel blends with | ||||||
22 | more than 10%
but no more than 99% biodiesel, the tax imposed | ||||||
23 | by this Act does not apply to
the
proceeds of sales made on or | ||||||
24 | after July 1, 2003 and on or before
December 31, 2023 but | ||||||
25 | applies to 100% of the proceeds of sales made
thereafter.
| ||||||
26 | With respect to food for human consumption that is to be |
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| |||||||
1 | consumed off the
premises where it is sold (other than | ||||||
2 | alcoholic beverages, soft drinks, and
food that has been | ||||||
3 | prepared for immediate consumption) and prescription and
| ||||||
4 | nonprescription medicines, drugs, medical appliances, products | ||||||
5 | classified as Class III medical devices by the United States | ||||||
6 | Food and Drug Administration that are used for cancer treatment | ||||||
7 | pursuant to a prescription, as well as any accessories and | ||||||
8 | components related to those devices, modifications to a motor
| ||||||
9 | vehicle for the purpose of rendering it usable by a person with | ||||||
10 | a disability, and
insulin, urine testing materials, syringes, | ||||||
11 | and needles used by diabetics, for
human use, the tax is | ||||||
12 | imposed at the rate of 1%. For the purposes of this
Section, | ||||||
13 | until September 1, 2009: the term "soft drinks" means any | ||||||
14 | complete, finished, ready-to-use,
non-alcoholic drink, whether | ||||||
15 | carbonated or not, including but not limited to
soda water, | ||||||
16 | cola, fruit juice, vegetable juice, carbonated water, and all | ||||||
17 | other
preparations commonly known as soft drinks of whatever | ||||||
18 | kind or description that
are contained in any closed or sealed | ||||||
19 | bottle, can, carton, or container,
regardless of size; but | ||||||
20 | "soft drinks" does not include coffee, tea, non-carbonated
| ||||||
21 | water, infant formula, milk or milk products as defined in the | ||||||
22 | Grade A
Pasteurized Milk and Milk Products Act, or drinks | ||||||
23 | containing 50% or more
natural fruit or vegetable juice.
| ||||||
24 | Notwithstanding any other provisions of this
Act, | ||||||
25 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
26 | beverages that contain natural or artificial sweeteners. "Soft |
| |||||||
| |||||||
1 | drinks" do not include beverages that contain milk or milk | ||||||
2 | products, soy, rice or similar milk substitutes, or greater | ||||||
3 | than 50% of vegetable or fruit juice by volume. | ||||||
4 | Until August 1, 2009, and notwithstanding any other | ||||||
5 | provisions of this
Act, "food for human consumption that is to | ||||||
6 | be consumed off the premises where
it is sold" includes all | ||||||
7 | food sold through a vending machine, except soft
drinks and | ||||||
8 | food products that are dispensed hot from a vending machine,
| ||||||
9 | regardless of the location of the vending machine. Beginning | ||||||
10 | August 1, 2009, and notwithstanding any other provisions of | ||||||
11 | this Act, "food for human consumption that is to be consumed | ||||||
12 | off the premises where it is sold" includes all food sold | ||||||
13 | through a vending machine, except soft drinks, candy, and food | ||||||
14 | products that are dispensed hot from a vending machine, | ||||||
15 | regardless of the location of the vending machine.
| ||||||
16 | Notwithstanding any other provisions of this
Act, | ||||||
17 | beginning September 1, 2009, "food for human consumption that | ||||||
18 | is to be consumed off the premises where
it is sold" does not | ||||||
19 | include candy. For purposes of this Section, "candy" means a | ||||||
20 | preparation of sugar, honey, or other natural or artificial | ||||||
21 | sweeteners in combination with chocolate, fruits, nuts or other | ||||||
22 | ingredients or flavorings in the form of bars, drops, or | ||||||
23 | pieces. "Candy" does not include any preparation that contains | ||||||
24 | flour or requires refrigeration. | ||||||
25 | Notwithstanding any other provisions of this
Act, | ||||||
26 | beginning September 1, 2009, "nonprescription medicines and |
| |||||||
| |||||||
1 | drugs" does not include grooming and hygiene products. For | ||||||
2 | purposes of this Section, "grooming and hygiene products" | ||||||
3 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
4 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
5 | lotions and screens, unless those products are available by | ||||||
6 | prescription only, regardless of whether the products meet the | ||||||
7 | definition of "over-the-counter-drugs". For the purposes of | ||||||
8 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
9 | use that contains a label that identifies the product as a drug | ||||||
10 | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | ||||||
11 | label includes: | ||||||
12 | (A) A "Drug Facts" panel; or | ||||||
13 | (B) A statement of the "active ingredient(s)" with a | ||||||
14 | list of those ingredients contained in the compound, | ||||||
15 | substance or preparation. | ||||||
16 | Beginning on the effective date of this amendatory Act of | ||||||
17 | the 98th General Assembly, "prescription and nonprescription | ||||||
18 | medicines and drugs" includes medical cannabis purchased from a | ||||||
19 | registered dispensing organization under the Compassionate Use | ||||||
20 | of Medical Cannabis Pilot Program Act. | ||||||
21 | If the property that is purchased at retail from a retailer | ||||||
22 | is acquired
outside Illinois and used outside Illinois before | ||||||
23 | being brought to Illinois
for use here and is taxable under | ||||||
24 | this Act, the "selling price" on which
the tax is computed | ||||||
25 | shall be reduced by an amount that represents a
reasonable | ||||||
26 | allowance for depreciation for the period of prior out-of-state |
| |||||||
| |||||||
1 | use.
| ||||||
2 | (Source: P.A. 99-143, eff. 7-27-15; 99-858, eff. 8-19-16; | ||||||
3 | 100-22, eff. 7-6-17.)
| ||||||
4 | Section 15. The Service Use Tax Act is amended by changing | ||||||
5 | Section 3-10 as follows:
| ||||||
6 | (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
| ||||||
7 | Sec. 3-10. Rate of tax. Unless otherwise provided in this | ||||||
8 | Section,
the tax imposed by this Act is at the rate of 6.25% of | ||||||
9 | the selling
price of tangible personal property transferred as | ||||||
10 | an incident to the sale
of service, but, for the purpose of | ||||||
11 | computing this tax, in no event shall
the selling price be less | ||||||
12 | than the cost price of the property to the
serviceman.
| ||||||
13 | Beginning on July 1, 2000 and through December 31, 2000, | ||||||
14 | with respect to
motor fuel, as defined in Section 1.1 of the | ||||||
15 | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | ||||||
16 | the Use Tax Act, the tax is
imposed at
the rate of 1.25%.
| ||||||
17 | With respect to gasohol, as defined in the Use Tax Act, the | ||||||
18 | tax imposed
by this Act applies to (i) 70% of the selling price | ||||||
19 | of property transferred
as an incident to the sale of service | ||||||
20 | on or after January 1, 1990,
and before July 1, 2003, (ii) 80% | ||||||
21 | of the selling price of
property transferred as an incident to | ||||||
22 | the sale of service on or after July
1, 2003 and on or before | ||||||
23 | July 1, 2017, and (iii)
100% of the selling price of property | ||||||
24 | transferred
as an incident to the sale of service after July 1, |
| |||||||
| |||||||
1 | 2017 and prior to July 1, 2019, (iv) 80% of the selling price | ||||||
2 | of
property transferred as an incident to the sale of service | ||||||
3 | on and after July 1, 2019 and prior to January 1, 2023, and (v) | ||||||
4 | 100% of the selling price on and after January 1, 2023 | ||||||
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 Tax | ||||||
16 | Act, with no less
than 1% and no
more than 10% biodiesel, the | ||||||
17 | tax imposed by this Act
applies to (i) 80% of the selling price | ||||||
18 | of property transferred as an incident
to the sale of service | ||||||
19 | on or after July 1, 2003 and on or before December 31, 2018
and | ||||||
20 | (ii) 100% of the proceeds of the selling price
thereafter.
If, | ||||||
21 | at any time, however, the tax under this Act on sales of | ||||||
22 | biodiesel blends,
as
defined in the Use Tax Act, with no less | ||||||
23 | than 1% and no more than 10% biodiesel
is imposed at the rate | ||||||
24 | of 1.25%, then the
tax imposed by this Act applies to 100% of | ||||||
25 | the proceeds of sales of biodiesel
blends with no less than 1% | ||||||
26 | and no more than 10% biodiesel
made
during that time.
|
| |||||||
| |||||||
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, the tax imposed | ||||||
4 | by this Act
does not apply to the proceeds of the selling price | ||||||
5 | of property transferred
as an incident to the sale of service | ||||||
6 | on or after July 1, 2003 and on or before
December 31, 2023 but | ||||||
7 | applies to 100% of the selling price thereafter.
| ||||||
8 | At the election of any registered serviceman made for each | ||||||
9 | fiscal year,
sales of service in which the aggregate annual | ||||||
10 | cost price of tangible
personal property transferred as an | ||||||
11 | incident to the sales of service is
less than 35%, or 75% in | ||||||
12 | the case of servicemen transferring prescription
drugs or | ||||||
13 | servicemen engaged in graphic arts production, of the aggregate
| ||||||
14 | annual total gross receipts from all sales of service, the tax | ||||||
15 | imposed by
this Act shall be based on the serviceman's cost | ||||||
16 | price of the tangible
personal property transferred as an | ||||||
17 | incident to the sale of those services.
| ||||||
18 | The tax shall be imposed at the rate of 1% on food prepared | ||||||
19 | for
immediate consumption and transferred incident to a sale of | ||||||
20 | service subject
to this Act or the Service Occupation Tax Act | ||||||
21 | by an entity licensed under
the Hospital Licensing Act, the | ||||||
22 | Nursing Home Care Act, the ID/DD Community Care Act, the MC/DD | ||||||
23 | Act, the Specialized Mental Health Rehabilitation Act of 2013, | ||||||
24 | or the
Child Care
Act of 1969. The tax shall
also be imposed at | ||||||
25 | the rate of 1% on food for human consumption that is to be
| ||||||
26 | consumed off the premises where it is sold (other than |
| |||||||
| |||||||
1 | alcoholic beverages,
soft drinks, and food that has been | ||||||
2 | prepared for immediate consumption and is
not otherwise | ||||||
3 | included in this paragraph) and prescription and | ||||||
4 | nonprescription
medicines, drugs, medical appliances, products | ||||||
5 | classified as Class III medical devices by the United States | ||||||
6 | Food and Drug Administration that are used for cancer treatment | ||||||
7 | pursuant to a prescription, as well as any accessories and | ||||||
8 | components related to those devices, modifications to a motor | ||||||
9 | vehicle for the
purpose of rendering it usable by a person with | ||||||
10 | a disability, and insulin, urine testing
materials,
syringes, | ||||||
11 | and needles used by diabetics, for
human use. For the purposes | ||||||
12 | of this Section, until September 1, 2009: the term "soft | ||||||
13 | drinks" means any
complete, finished, ready-to-use, | ||||||
14 | non-alcoholic drink, whether carbonated or
not, including but | ||||||
15 | not limited to soda water, cola, fruit juice, vegetable
juice, | ||||||
16 | carbonated water, and all other preparations commonly known as | ||||||
17 | soft
drinks of whatever kind or description that are contained | ||||||
18 | in any closed or
sealed bottle, can, carton, or container, | ||||||
19 | regardless of size; but "soft drinks"
does not include coffee, | ||||||
20 | tea, non-carbonated water, infant formula, milk or
milk | ||||||
21 | products as defined in the Grade A Pasteurized Milk and Milk | ||||||
22 | Products Act,
or drinks containing 50% or more natural fruit or | ||||||
23 | vegetable juice.
| ||||||
24 | Notwithstanding any other provisions of this
Act, | ||||||
25 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
26 | beverages that contain natural or artificial sweeteners. "Soft |
| |||||||
| |||||||
1 | drinks" do not include beverages that contain milk or milk | ||||||
2 | products, soy, rice or similar milk substitutes, or greater | ||||||
3 | than 50% of vegetable or fruit juice by volume. | ||||||
4 | Until August 1, 2009, and notwithstanding any other | ||||||
5 | provisions of this Act, "food for human
consumption that is to | ||||||
6 | be consumed off the premises where it is sold" includes
all | ||||||
7 | food sold through a vending machine, except soft drinks and | ||||||
8 | food products
that are dispensed hot from a vending machine, | ||||||
9 | regardless of the location of
the vending machine. Beginning | ||||||
10 | August 1, 2009, and notwithstanding any other provisions of | ||||||
11 | this Act, "food for human consumption that is to be consumed | ||||||
12 | off the premises where it is sold" includes all food sold | ||||||
13 | through a vending machine, except soft drinks, candy, and food | ||||||
14 | products that are dispensed hot from a vending machine, | ||||||
15 | regardless of the location of the vending machine.
| ||||||
16 | Notwithstanding any other provisions of this
Act, | ||||||
17 | beginning September 1, 2009, "food for human consumption that | ||||||
18 | is to be consumed off the premises where
it is sold" does not | ||||||
19 | include candy. For purposes of this Section, "candy" means a | ||||||
20 | preparation of sugar, honey, or other natural or artificial | ||||||
21 | sweeteners in combination with chocolate, fruits, nuts or other | ||||||
22 | ingredients or flavorings in the form of bars, drops, or | ||||||
23 | pieces. "Candy" does not include any preparation that contains | ||||||
24 | flour or requires refrigeration. | ||||||
25 | Notwithstanding any other provisions of this
Act, | ||||||
26 | beginning September 1, 2009, "nonprescription medicines and |
| |||||||
| |||||||
1 | drugs" does not include grooming and hygiene products. For | ||||||
2 | purposes of this Section, "grooming and hygiene products" | ||||||
3 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
4 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
5 | lotions and screens, unless those products are available by | ||||||
6 | prescription only, regardless of whether the products meet the | ||||||
7 | definition of "over-the-counter-drugs". For the purposes of | ||||||
8 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
9 | use that contains a label that identifies the product as a drug | ||||||
10 | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | ||||||
11 | label includes: | ||||||
12 | (A) A "Drug Facts" panel; or | ||||||
13 | (B) A statement of the "active ingredient(s)" with a | ||||||
14 | list of those ingredients contained in the compound, | ||||||
15 | substance or preparation. | ||||||
16 | Beginning on January 1, 2014 (the effective date of Public | ||||||
17 | Act 98-122), "prescription and nonprescription medicines and | ||||||
18 | drugs" includes medical cannabis purchased from a registered | ||||||
19 | dispensing organization under the Compassionate Use of Medical | ||||||
20 | Cannabis Pilot Program Act. | ||||||
21 | If the property that is acquired from a serviceman is | ||||||
22 | acquired outside
Illinois and used outside Illinois before | ||||||
23 | being brought to Illinois for use
here and is taxable under | ||||||
24 | this Act, the "selling price" on which the tax
is computed | ||||||
25 | shall be reduced by an amount that represents a reasonable
| ||||||
26 | allowance for depreciation for the period of prior out-of-state |
| |||||||
| |||||||
1 | use.
| ||||||
2 | (Source: P.A. 99-143, eff. 7-27-15; 99-180, eff. 7-29-15; | ||||||
3 | 99-642, eff. 7-28-16; 99-858, eff. 8-19-16; 100-22, eff. | ||||||
4 | 7-6-17.)
| ||||||
5 | Section 20. The Service Occupation Tax Act is amended by | ||||||
6 | changing Section 3-10 as follows:
| ||||||
7 | (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
| ||||||
8 | Sec. 3-10. Rate of tax. Unless otherwise provided in this | ||||||
9 | Section,
the tax imposed by this Act is at the rate of 6.25% of | ||||||
10 | the "selling price",
as defined in Section 2 of the Service Use | ||||||
11 | Tax Act, of the tangible
personal property. For the purpose of | ||||||
12 | computing this tax, in no event
shall the "selling price" be | ||||||
13 | less than the cost price to the serviceman of
the tangible | ||||||
14 | personal property transferred. The selling price of each item
| ||||||
15 | of tangible personal property transferred as an incident of a | ||||||
16 | sale of
service may be shown as a distinct and separate item on | ||||||
17 | the serviceman's
billing to the service customer. If the | ||||||
18 | selling price is not so shown, the
selling price of the | ||||||
19 | tangible personal property is deemed to be 50% of the
| ||||||
20 | serviceman's entire billing to the service customer. When, | ||||||
21 | however, a
serviceman contracts to design, develop, and produce | ||||||
22 | special order machinery or
equipment, the tax imposed by this | ||||||
23 | Act shall be based on the serviceman's
cost price of the | ||||||
24 | tangible personal property transferred incident to the
|
| |||||||
| |||||||
1 | completion of the contract.
| ||||||
2 | Beginning on July 1, 2000 and through December 31, 2000, | ||||||
3 | with respect to
motor fuel, as defined in Section 1.1 of the | ||||||
4 | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | ||||||
5 | the Use Tax Act, the tax is
imposed at
the rate of 1.25%.
| ||||||
6 | With respect to gasohol, as defined in the Use Tax Act, the | ||||||
7 | tax imposed
by this Act shall apply to (i) 70% of the cost | ||||||
8 | price of property
transferred as
an incident to the sale of | ||||||
9 | service on or after January 1, 1990, and before
July 1, 2003, | ||||||
10 | (ii) 80% of the selling price of property transferred as an
| ||||||
11 | incident to the sale of service on or after July
1, 2003 and on | ||||||
12 | or before July 1, 2017, and (iii) 100%
of
the cost price
after | ||||||
13 | July 1, 2017 and prior to July 1, 2019, (iv) 80% of the cost | ||||||
14 | price of property transferred as an
incident to the sale of | ||||||
15 | service on and after July 1, 2019 and prior to January 1, 2023, | ||||||
16 | and (v) 100% of the cost price of property
transferred as
an | ||||||
17 | incident to the sale of service on and after January 1, 2023 | ||||||
18 | thereafter .
If, at any time, however, the tax under this Act on | ||||||
19 | sales of gasohol, as
defined in
the Use Tax Act, is imposed at | ||||||
20 | the rate of 1.25%, then the
tax imposed by this Act applies to | ||||||
21 | 100% of the proceeds of sales of gasohol
made during that time.
| ||||||
22 | With respect to majority blended ethanol fuel, as defined | ||||||
23 | in the Use Tax Act,
the
tax
imposed by this Act does not apply | ||||||
24 | to the selling price of property transferred
as an incident to | ||||||
25 | the sale of service on or after July 1, 2003 and on or before
| ||||||
26 | December 31, 2023 but applies to 100% of the selling price |
| |||||||
| |||||||
1 | thereafter.
| ||||||
2 | With respect to biodiesel blends, as defined in the Use Tax | ||||||
3 | Act, with no less
than 1% and no
more than 10% biodiesel, the | ||||||
4 | tax imposed by this Act
applies to (i) 80% of the selling price | ||||||
5 | of property transferred as an incident
to the sale of service | ||||||
6 | on or after July 1, 2003 and on or before December 31, 2018
and | ||||||
7 | (ii) 100% of the proceeds of the selling price
thereafter.
If, | ||||||
8 | at any time, however, the tax under this Act on sales of | ||||||
9 | biodiesel blends,
as
defined in the Use Tax Act, with no less | ||||||
10 | than 1% and no more than 10% biodiesel
is imposed at the rate | ||||||
11 | of 1.25%, then the
tax imposed by this Act applies to 100% of | ||||||
12 | the proceeds of sales of biodiesel
blends with no less than 1% | ||||||
13 | and no more than 10% biodiesel
made
during that time.
| ||||||
14 | With respect to 100% biodiesel, as defined in the Use Tax | ||||||
15 | Act, and biodiesel
blends, as defined in the Use Tax Act, with
| ||||||
16 | more than 10% but no more than 99% biodiesel material, the tax | ||||||
17 | imposed by this
Act
does not apply to the proceeds of the | ||||||
18 | selling price of property transferred
as an incident to the | ||||||
19 | sale of service on or after July 1, 2003 and on or before
| ||||||
20 | December 31, 2023 but applies to 100% of the selling price | ||||||
21 | thereafter.
| ||||||
22 | At the election of any registered serviceman made for each | ||||||
23 | fiscal year,
sales of service in which the aggregate annual | ||||||
24 | cost price of tangible
personal property transferred as an | ||||||
25 | incident to the sales of service is
less than 35%, or 75% in | ||||||
26 | the case of servicemen transferring prescription
drugs or |
| |||||||
| |||||||
1 | servicemen engaged in graphic arts production, of the aggregate
| ||||||
2 | annual total gross receipts from all sales of service, the tax | ||||||
3 | imposed by
this Act shall be based on the serviceman's cost | ||||||
4 | price of the tangible
personal property transferred incident to | ||||||
5 | the sale of those services.
| ||||||
6 | The tax shall be imposed at the rate of 1% on food prepared | ||||||
7 | for
immediate consumption and transferred incident to a sale of | ||||||
8 | service subject
to this Act or the Service Occupation Tax Act | ||||||
9 | by an entity licensed under
the Hospital Licensing Act, the | ||||||
10 | Nursing Home Care Act, the ID/DD Community Care Act, the MC/DD | ||||||
11 | Act, the Specialized Mental Health Rehabilitation Act of 2013, | ||||||
12 | or the
Child Care Act of 1969. The tax shall
also be imposed at | ||||||
13 | the rate of 1% on food for human consumption that is
to be | ||||||
14 | consumed off the
premises where it is sold (other than | ||||||
15 | alcoholic beverages, soft drinks, and
food that has been | ||||||
16 | prepared for immediate consumption and is not
otherwise | ||||||
17 | included in this paragraph) and prescription and
| ||||||
18 | nonprescription medicines, drugs, medical appliances, products | ||||||
19 | classified as Class III medical devices by the United States | ||||||
20 | Food and Drug Administration that are used for cancer treatment | ||||||
21 | pursuant to a prescription, as well as any accessories and | ||||||
22 | components related to those devices, modifications to a motor
| ||||||
23 | vehicle for the purpose of rendering it usable by a person with | ||||||
24 | a disability, and
insulin, urine testing materials, syringes, | ||||||
25 | and needles used by diabetics, for
human use. For the purposes | ||||||
26 | of this Section, until September 1, 2009: the term "soft |
| |||||||
| |||||||
1 | drinks" means any
complete, finished, ready-to-use, | ||||||
2 | non-alcoholic drink, whether carbonated or
not, including but | ||||||
3 | not limited to soda water, cola, fruit juice, vegetable
juice, | ||||||
4 | carbonated water, and all other preparations commonly known as | ||||||
5 | soft
drinks of whatever kind or description that are contained | ||||||
6 | in any closed or
sealed can, carton, or container, regardless | ||||||
7 | of size; but "soft drinks" does not
include coffee, tea, | ||||||
8 | non-carbonated water, infant formula, milk or milk
products as | ||||||
9 | defined in the Grade A Pasteurized Milk and Milk Products Act, | ||||||
10 | or
drinks containing 50% or more natural fruit or vegetable | ||||||
11 | juice.
| ||||||
12 | Notwithstanding any other provisions of this
Act, | ||||||
13 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
14 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
15 | drinks" do not include beverages that contain milk or milk | ||||||
16 | products, soy, rice or similar milk substitutes, or greater | ||||||
17 | than 50% of vegetable or fruit juice by volume. | ||||||
18 | Until August 1, 2009, and notwithstanding any other | ||||||
19 | provisions of this Act, "food for human consumption
that is to | ||||||
20 | be consumed off the premises where it is sold" includes all | ||||||
21 | food
sold through a vending machine, except soft drinks and | ||||||
22 | food products that are
dispensed hot from a vending machine, | ||||||
23 | regardless of the location of the vending
machine. Beginning | ||||||
24 | August 1, 2009, and notwithstanding any other provisions of | ||||||
25 | this Act, "food for human consumption that is to be consumed | ||||||
26 | off the premises where it is sold" includes all food sold |
| |||||||
| |||||||
1 | through a vending machine, except soft drinks, candy, and food | ||||||
2 | products that are dispensed hot from a vending machine, | ||||||
3 | regardless of the location of the vending machine.
| ||||||
4 | Notwithstanding any other provisions of this
Act, | ||||||
5 | beginning September 1, 2009, "food for human consumption that | ||||||
6 | is to be consumed off the premises where
it is sold" does not | ||||||
7 | include candy. For purposes of this Section, "candy" means a | ||||||
8 | preparation of sugar, honey, or other natural or artificial | ||||||
9 | sweeteners in combination with chocolate, fruits, nuts or other | ||||||
10 | ingredients or flavorings in the form of bars, drops, or | ||||||
11 | pieces. "Candy" does not include any preparation that contains | ||||||
12 | flour or requires refrigeration. | ||||||
13 | Notwithstanding any other provisions of this
Act, | ||||||
14 | beginning September 1, 2009, "nonprescription medicines and | ||||||
15 | drugs" does not include grooming and hygiene products. For | ||||||
16 | purposes of this Section, "grooming and hygiene products" | ||||||
17 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
18 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
19 | lotions and screens, unless those products are available by | ||||||
20 | prescription only, regardless of whether the products meet the | ||||||
21 | definition of "over-the-counter-drugs". For the purposes of | ||||||
22 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
23 | use that contains a label that identifies the product as a drug | ||||||
24 | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | ||||||
25 | label includes: | ||||||
26 | (A) A "Drug Facts" panel; or |
| |||||||
| |||||||
1 | (B) A statement of the "active ingredient(s)" with a | ||||||
2 | list of those ingredients contained in the compound, | ||||||
3 | substance or preparation. | ||||||
4 | Beginning on January 1, 2014 (the effective date of Public | ||||||
5 | Act 98-122), "prescription and nonprescription medicines and | ||||||
6 | drugs" includes medical cannabis purchased from a registered | ||||||
7 | dispensing organization under the Compassionate Use of Medical | ||||||
8 | Cannabis Pilot Program Act. | ||||||
9 | (Source: P.A. 99-143, eff. 7-27-15; 99-180, eff. 7-29-15; | ||||||
10 | 99-642, eff. 7-28-16; 99-858, eff. 8-19-16; 100-22, eff. | ||||||
11 | 7-6-17.)
| ||||||
12 | Section 25. The Retailers' Occupation Tax Act is amended by | ||||||
13 | changing Section 2-10 as follows:
| ||||||
14 | (35 ILCS 120/2-10)
| ||||||
15 | Sec. 2-10. Rate of tax. Unless otherwise provided in this | ||||||
16 | Section,
the tax imposed by this Act is at the rate of 6.25% of | ||||||
17 | gross receipts
from sales of tangible personal property made in | ||||||
18 | the course of business.
| ||||||
19 | Beginning on July 1, 2000 and through December 31, 2000, | ||||||
20 | with respect to
motor fuel, as defined in Section 1.1 of the | ||||||
21 | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | ||||||
22 | the Use Tax Act, the tax is
imposed at the rate of 1.25%.
| ||||||
23 | Beginning on August 6, 2010 through August 15, 2010, with | ||||||
24 | respect to sales tax holiday items as defined in Section 2-8 of |
| |||||||
| |||||||
1 | this Act, the
tax is imposed at the rate of 1.25%. | ||||||
2 | Within 14 days after the effective date of this amendatory | ||||||
3 | Act of the 91st
General Assembly, each retailer of motor fuel | ||||||
4 | and gasohol shall cause the
following notice to be posted in a | ||||||
5 | prominently visible place on each retail
dispensing device that | ||||||
6 | is used to dispense motor
fuel or gasohol in the State of | ||||||
7 | Illinois: "As of July 1, 2000, the State of
Illinois has | ||||||
8 | eliminated the State's share of sales tax on motor fuel and
| ||||||
9 | gasohol through December 31, 2000. The price on this pump | ||||||
10 | should reflect the
elimination of the tax." The notice shall be | ||||||
11 | printed in bold print on a sign
that is no smaller than 4 | ||||||
12 | inches by 8 inches. The sign shall be clearly
visible to | ||||||
13 | customers. Any retailer who fails to post or maintain a | ||||||
14 | required
sign through December 31, 2000 is guilty of a petty | ||||||
15 | offense for which the fine
shall be $500 per day per each | ||||||
16 | retail premises where a violation occurs.
| ||||||
17 | With respect to gasohol, as defined in the Use Tax Act, the | ||||||
18 | tax imposed
by this Act applies to (i) 70% of the proceeds of | ||||||
19 | sales made on or after
January 1, 1990, and before July 1, | ||||||
20 | 2003, (ii) 80% of the proceeds of
sales made on or after July | ||||||
21 | 1, 2003 and on or before July 1, 2017, and (iii) 100% of the | ||||||
22 | proceeds of sales
made after July 1, 2017 and prior to July 1, | ||||||
23 | 2019, (iv) 80% of the proceeds of sales made on or after July | ||||||
24 | 1, 2019 and prior to January 1, 2023, and (v) 100% of the | ||||||
25 | proceeds of sales made on or after January 1, 2023 thereafter .
| ||||||
26 | If, at any time, however, the tax under this Act on sales of |
| |||||||
| |||||||
1 | gasohol, as
defined in
the Use Tax Act, is imposed at the rate | ||||||
2 | of 1.25%, then the
tax imposed by this Act applies to 100% of | ||||||
3 | the proceeds of sales of gasohol
made during that time.
| ||||||
4 | With respect to majority blended ethanol fuel, as defined | ||||||
5 | in the Use Tax Act,
the
tax
imposed by this Act does not apply | ||||||
6 | to the proceeds of sales made on or after
July 1, 2003 and on or | ||||||
7 | before December 31, 2023 but applies to 100% of the
proceeds of | ||||||
8 | sales made thereafter.
| ||||||
9 | With respect to biodiesel blends, as defined in the Use Tax | ||||||
10 | Act, with no less
than 1% and no
more than 10% biodiesel, the | ||||||
11 | tax imposed by this Act
applies to (i) 80% of the proceeds of | ||||||
12 | sales made on or after July 1, 2003
and on or before December | ||||||
13 | 31, 2018 and (ii) 100% of the
proceeds of sales made | ||||||
14 | thereafter.
If, at any time, however, the tax under this Act on | ||||||
15 | sales of biodiesel blends,
as
defined in the Use Tax Act, with | ||||||
16 | no less than 1% and no more than 10% biodiesel
is imposed at | ||||||
17 | the rate of 1.25%, then the
tax imposed by this Act applies to | ||||||
18 | 100% of the proceeds of sales of biodiesel
blends with no less | ||||||
19 | than 1% and no more than 10% biodiesel
made
during that time.
| ||||||
20 | With respect to 100% biodiesel, as defined in the Use Tax | ||||||
21 | Act, and biodiesel
blends, as defined in the Use Tax Act, with
| ||||||
22 | more than 10% but no more than 99% biodiesel, the tax imposed | ||||||
23 | by this Act
does not apply to the proceeds of sales made on or | ||||||
24 | after July 1, 2003
and on or before December 31, 2023 but | ||||||
25 | applies to 100% of the
proceeds of sales made thereafter.
| ||||||
26 | With respect to food for human consumption that is to be |
| |||||||
| |||||||
1 | consumed off the
premises where it is sold (other than | ||||||
2 | alcoholic beverages, soft drinks, and
food that has been | ||||||
3 | prepared for immediate consumption) and prescription and
| ||||||
4 | nonprescription medicines, drugs, medical appliances, products | ||||||
5 | classified as Class III medical devices by the United States | ||||||
6 | Food and Drug Administration that are used for cancer treatment | ||||||
7 | pursuant to a prescription, as well as any accessories and | ||||||
8 | components related to those devices, modifications to a motor
| ||||||
9 | vehicle for the purpose of rendering it usable by a person with | ||||||
10 | a disability, and
insulin, urine testing materials, syringes, | ||||||
11 | and needles used by diabetics, for
human use, the tax is | ||||||
12 | imposed at the rate of 1%. For the purposes of this
Section, | ||||||
13 | until September 1, 2009: the term "soft drinks" means any | ||||||
14 | complete, finished, ready-to-use,
non-alcoholic drink, whether | ||||||
15 | carbonated or not, including but not limited to
soda water, | ||||||
16 | cola, fruit juice, vegetable juice, carbonated water, and all | ||||||
17 | other
preparations commonly known as soft drinks of whatever | ||||||
18 | kind or description that
are contained in any closed or sealed | ||||||
19 | bottle, can, carton, or container,
regardless of size; but | ||||||
20 | "soft drinks" does not include coffee, tea, non-carbonated
| ||||||
21 | water, infant formula, milk or milk products as defined in the | ||||||
22 | Grade A
Pasteurized Milk and Milk Products Act, or drinks | ||||||
23 | containing 50% or more
natural fruit or vegetable juice.
| ||||||
24 | Notwithstanding any other provisions of this
Act, | ||||||
25 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
26 | beverages that contain natural or artificial sweeteners. "Soft |
| |||||||
| |||||||
1 | drinks" do not include beverages that contain milk or milk | ||||||
2 | products, soy, rice or similar milk substitutes, or greater | ||||||
3 | than 50% of vegetable or fruit juice by volume. | ||||||
4 | Until August 1, 2009, and notwithstanding any other | ||||||
5 | provisions of this
Act, "food for human consumption that is to | ||||||
6 | be consumed off the premises where
it is sold" includes all | ||||||
7 | food sold through a vending machine, except soft
drinks and | ||||||
8 | food products that are dispensed hot from a vending machine,
| ||||||
9 | regardless of the location of the vending machine. Beginning | ||||||
10 | August 1, 2009, and notwithstanding any other provisions of | ||||||
11 | this Act, "food for human consumption that is to be consumed | ||||||
12 | off the premises where it is sold" includes all food sold | ||||||
13 | through a vending machine, except soft drinks, candy, and food | ||||||
14 | products that are dispensed hot from a vending machine, | ||||||
15 | regardless of the location of the vending machine.
| ||||||
16 | Notwithstanding any other provisions of this
Act, | ||||||
17 | beginning September 1, 2009, "food for human consumption that | ||||||
18 | is to be consumed off the premises where
it is sold" does not | ||||||
19 | include candy. For purposes of this Section, "candy" means a | ||||||
20 | preparation of sugar, honey, or other natural or artificial | ||||||
21 | sweeteners in combination with chocolate, fruits, nuts or other | ||||||
22 | ingredients or flavorings in the form of bars, drops, or | ||||||
23 | pieces. "Candy" does not include any preparation that contains | ||||||
24 | flour or requires refrigeration. | ||||||
25 | Notwithstanding any other provisions of this
Act, | ||||||
26 | beginning September 1, 2009, "nonprescription medicines and |
| |||||||
| |||||||
1 | drugs" does not include grooming and hygiene products. For | ||||||
2 | purposes of this Section, "grooming and hygiene products" | ||||||
3 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
4 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
5 | lotions and screens, unless those products are available by | ||||||
6 | prescription only, regardless of whether the products meet the | ||||||
7 | definition of "over-the-counter-drugs". For the purposes of | ||||||
8 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
9 | use that contains a label that identifies the product as a drug | ||||||
10 | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | ||||||
11 | label includes: | ||||||
12 | (A) A "Drug Facts" panel; or | ||||||
13 | (B) A statement of the "active ingredient(s)" with a | ||||||
14 | list of those ingredients contained in the compound, | ||||||
15 | substance or preparation.
| ||||||
16 | Beginning on the effective date of this amendatory Act of | ||||||
17 | the 98th General Assembly, "prescription and nonprescription | ||||||
18 | medicines and drugs" includes medical cannabis purchased from a | ||||||
19 | registered dispensing organization under the Compassionate Use | ||||||
20 | of Medical Cannabis Pilot Program Act. | ||||||
21 | (Source: P.A. 99-143, eff. 7-27-15; 99-858, eff. 8-19-16; | ||||||
22 | 100-22, eff. 7-6-17.)
| ||||||
23 | Section 99. Effective date. This Act takes effect upon | ||||||
24 | becoming law.".
|