Bill Text: IL HB0632 | 2017-2018 | 100th General Assembly | Introduced

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Bill Title: Amends the Motor Fuel Tax Law. Provides that the tax shall not be imposed upon the importation or receipt of aviation fuels and kerosene at airports that have a runway of at least 10,003 feet in length and that serve as a U.S. Port of Entry and Foreign Trade Zone operating under the security supervision of the United States Department of Homeland Security.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2019-01-08 - Session Sine Die [HB0632 Detail]

Download: Illinois-2017-HB0632-Introduced.html

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100TH GENERAL ASSEMBLY State of Illinois 2017 and 2018 HB0632 Introduced , by Rep. John M. Cabello SYNOPSIS AS INTRODUCED:
35 ILCS 505/2a from Ch. 120, par. 418a
Amends the Motor Fuel Tax Law. Provides that the tax shall not be imposed upon the importation or receipt of aviation fuels and kerosene at airports that have a runway of at least 10,003 feet in length and that serve as a U.S. Port of Entry and Foreign Trade Zone operating under the security supervision of the United States Department of Homeland Security.
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FISCAL NOTE ACT MAY APPLY
A BILL FOR
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AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Motor Fuel Tax Law is amended by changing
Section 2a as follows:
(35 ILCS 505/2a) (from Ch. 120, par. 418a)
Sec. 2a. Except as hereinafter provided, on and after
January 1, 1990 and before January 1, 2025, a tax of
three-tenths of a cent per gallon is imposed upon the privilege
of being a receiver in this State of fuel for sale or use.
The tax shall be paid by the receiver in this State who
first sells or uses fuel. In the case of a sale, the tax shall
be stated as a separate item on the invoice.
For the purpose of the tax imposed by this Section, being a
receiver of "motor fuel" as defined by Section 1.1 of this Act,
and aviation fuels, home heating oil and kerosene, but
excluding liquified petroleum gases, is subject to tax without
regard to whether the fuel is intended to be used for operation
of motor vehicles on the public highways and waters. However,
no such tax shall be imposed upon the importation or receipt of
aviation fuels and kerosene at airports with over 300,000
operations per year, for years prior to 1991, and over 170,000
operations per year beginning in 1991, located in a city of

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more than 1,000,000 inhabitants for sale to or use by holders
of certificates of public convenience and necessity or foreign
air carrier permits, issued by the United States Department of
Transportation, and their air carrier affiliates, or upon the
importation or receipt of aviation fuels and kerosene at
facilities owned or leased by those certificate or permit
holders and used in their activities at an airport described
above. In addition, no such tax shall be imposed upon the
importation or receipt of aviation fuels and kerosene at the
Chicago Rockford International Airport. In addition, no such
tax shall be imposed upon the importation or receipt of diesel
fuel sold to or used by a rail carrier registered pursuant to
Section 18c-7201 of the Illinois Vehicle Code or otherwise
recognized by the Illinois Commerce Commission as a rail
carrier, to the extent used directly in railroad operations. In
addition, no such tax shall be imposed when the sale is made
with delivery to a purchaser outside this State or when the
sale is made to a person holding a valid license as a receiver.
In addition, no tax shall be imposed upon diesel fuel consumed
or used in the operation of ships, barges, or vessels, that are
used primarily in or for the transportation of property in
interstate commerce for hire on rivers bordering on this State,
if the diesel fuel is delivered by a licensed receiver to the
purchaser's barge, ship, or vessel while it is afloat upon that
bordering river. A specific notation thereof shall be made on
the invoices or sales slips covering each sale.

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(Source: P.A. 96-161, eff. 8-10-09.)