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| | 103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB1064 Introduced , by Rep. Rita Mayfield SYNOPSIS AS INTRODUCED:
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| 30 ILCS 105/5.990 new | | 30 ILCS 105/6z-138 new | | 35 ILCS 105/3-10 | | 35 ILCS 105/9 | from Ch. 120, par. 439.9 | 35 ILCS 110/3-10 | from Ch. 120, par. 439.33-10 | 35 ILCS 110/9 | from Ch. 120, par. 439.39 | 35 ILCS 115/3-10 | from Ch. 120, par. 439.103-10 | 35 ILCS 115/9 | from Ch. 120, par. 439.109 | 35 ILCS 120/2-10 | | 35 ILCS 120/3 | from Ch. 120, par. 442 |
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Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Imposes a 3.75% surcharge on firearms and firearm component parts. Amends the State Finance Act. Creates the Human Services Youth Programming 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.
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| 2 | | Be it enacted by the People of the State of Illinois,
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| 3 | | represented in the General Assembly:
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| 4 | | Section 5. The State Finance Act is amended by adding |
| 5 | | Sections 5.990 and 6z-138 as follows:
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| 6 | | (30 ILCS 105/5.990 new) |
| 7 | | Sec. 5.990. The Human Services Youth Programming Fund.
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| 8 | | (30 ILCS 105/6z-138 new) |
| 9 | | Sec. 6z-138. Human Services Youth Programming Fund; |
| 10 | | creation. The Human Services Youth Programming Fund is hereby |
| 11 | | created as a special fund in the State treasury. Moneys in the |
| 12 | | Fund may be used, subject to appropriation, by the Department |
| 13 | | of Human Services to provide for youth programming.
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| 14 | | Section 10. The Use Tax Act is amended by changing |
| 15 | | Sections 3-10 and 9 as follows:
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| 16 | | (35 ILCS 105/3-10)
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| 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
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| 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
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| 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.
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| 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%.
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| 22 | | Beginning on August 6, 2010 through August 15, 2010, and |
| 23 | | beginning again on August 5, 2022 through August 14, 2022, |
| 24 | | with respect to sales tax holiday items as defined in Section |
| 25 | | 3-6 of this Act, the
tax is imposed at the rate of 1.25%. |
| 26 | | With respect to gasohol, the tax imposed by this Act |
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| 1 | | applies to (i) 70%
of the proceeds of sales made on or after |
| 2 | | January 1, 1990, and before
July 1, 2003, (ii) 80% of the |
| 3 | | proceeds of sales made
on or after July 1, 2003 and on or |
| 4 | | before July 1, 2017, and (iii) 100% of the proceeds of sales |
| 5 | | made
thereafter.
If, at any time, however, the tax under this |
| 6 | | Act on sales of gasohol is
imposed at the
rate of 1.25%, then |
| 7 | | the tax imposed by this Act applies to 100% of the proceeds
of |
| 8 | | sales of gasohol made during that time.
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| 9 | | With respect to majority blended ethanol fuel, the tax |
| 10 | | imposed by this Act
does
not apply
to the proceeds of sales |
| 11 | | made on or after July 1, 2003 and on or before
December 31, |
| 12 | | 2023 but applies to 100% of the proceeds of sales made |
| 13 | | thereafter.
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| 14 | | With respect to biodiesel blends with no less than 1% and |
| 15 | | no more than 10%
biodiesel, the tax imposed by this Act applies |
| 16 | | to (i) 80% of the
proceeds of sales made on or after July 1, |
| 17 | | 2003 and on or before December 31, 2018
and (ii) 100% of the |
| 18 | | proceeds of sales made
after December 31, 2018 and before |
| 19 | | January 1, 2024. On and after January 1, 2024 and on or before |
| 20 | | December 31, 2030, the taxation of biodiesel, renewable |
| 21 | | diesel, and biodiesel blends shall be as provided in Section |
| 22 | | 3-5.1.
If, at any time, however, the tax under this Act on |
| 23 | | sales of biodiesel blends
with no less than 1% and no more than |
| 24 | | 10% biodiesel
is imposed at the rate of
1.25%, then the
tax |
| 25 | | imposed by this Act applies to 100% of the proceeds of sales of |
| 26 | | biodiesel
blends with no less than 1% and no more than 10% |
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| 1 | | biodiesel
made
during that time.
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| 2 | | With respect to biodiesel and biodiesel blends with more |
| 3 | | than 10%
but no more than 99% biodiesel, the tax imposed by |
| 4 | | this Act does not apply to
the
proceeds of sales made on or |
| 5 | | after July 1, 2003 and on or before
December 31, 2023. On and |
| 6 | | after January 1, 2024 and on or before December 31, 2030, the |
| 7 | | taxation of biodiesel, renewable diesel, and biodiesel blends |
| 8 | | shall be as provided in Section 3-5.1.
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| 9 | | Until July 1, 2022 and beginning again on July 1, 2023, |
| 10 | | with respect to food for human consumption that is to be |
| 11 | | consumed off the
premises where it is sold (other than |
| 12 | | alcoholic beverages, food consisting of or infused with adult |
| 13 | | use cannabis, soft drinks, and
food that has been prepared for |
| 14 | | immediate consumption), the tax is imposed at the rate of 1%. |
| 15 | | Beginning on July 1, 2022 and until July 1, 2023, with respect |
| 16 | | to food for human consumption that is to be consumed off the |
| 17 | | premises where it is sold (other than alcoholic beverages, |
| 18 | | food consisting of or infused with adult use cannabis, soft |
| 19 | | drinks, and food that has been prepared for immediate |
| 20 | | consumption), the tax is imposed at the rate of 0%. |
| 21 | | With respect to prescription and
nonprescription |
| 22 | | medicines, drugs, medical appliances, products classified as |
| 23 | | Class III medical devices by the United States Food and Drug |
| 24 | | Administration that are used for cancer treatment pursuant to |
| 25 | | a prescription, as well as any accessories and components |
| 26 | | related to those devices, modifications to a motor
vehicle for |
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| 1 | | the purpose of rendering it usable by a person with a |
| 2 | | disability, and
insulin, blood sugar testing materials, |
| 3 | | syringes, and needles used by human diabetics, the tax is |
| 4 | | imposed at the rate of 1%. For the purposes of this
Section, |
| 5 | | until September 1, 2009: the term "soft drinks" means any |
| 6 | | complete, finished, ready-to-use,
non-alcoholic drink, whether |
| 7 | | carbonated or not, including, but not limited to,
soda water, |
| 8 | | cola, fruit juice, vegetable juice, carbonated water, and all |
| 9 | | other
preparations commonly known as soft drinks of whatever |
| 10 | | kind or description that
are contained in any closed or sealed |
| 11 | | bottle, can, carton, or container,
regardless of size; but |
| 12 | | "soft drinks" does not include coffee, tea, non-carbonated
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| 13 | | water, infant formula, milk or milk products as defined in the |
| 14 | | Grade A
Pasteurized Milk and Milk Products Act, or drinks |
| 15 | | containing 50% or more
natural fruit or vegetable juice.
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| 16 | | Notwithstanding any other provisions of this
Act, |
| 17 | | beginning September 1, 2009, "soft drinks" means non-alcoholic |
| 18 | | beverages that contain natural or artificial sweeteners. "Soft |
| 19 | | drinks" does do not include beverages that contain milk or |
| 20 | | milk products, soy, rice or similar milk substitutes, or |
| 21 | | greater than 50% of vegetable or fruit juice by volume. |
| 22 | | Until August 1, 2009, and notwithstanding any other |
| 23 | | provisions of this
Act, "food for human consumption that is to |
| 24 | | be consumed off the premises where
it is sold" includes all |
| 25 | | food sold through a vending machine, except soft
drinks and |
| 26 | | food products that are dispensed hot from a vending machine,
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| 1 | | regardless of the location of the vending machine. Beginning |
| 2 | | August 1, 2009, and notwithstanding any other provisions of |
| 3 | | this Act, "food for human consumption that is to be consumed |
| 4 | | off the premises where it is sold" includes all food sold |
| 5 | | through a vending machine, except soft drinks, candy, and food |
| 6 | | products that are dispensed hot from a vending machine, |
| 7 | | regardless of the location of the vending machine.
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| 8 | | Notwithstanding any other provisions of this
Act, |
| 9 | | beginning September 1, 2009, "food for human consumption that |
| 10 | | is to be consumed off the premises where
it is sold" does not |
| 11 | | include candy. For purposes of this Section, "candy" means a |
| 12 | | preparation of sugar, honey, or other natural or artificial |
| 13 | | sweeteners in combination with chocolate, fruits, nuts or |
| 14 | | other ingredients or flavorings in the form of bars, drops, or |
| 15 | | pieces. "Candy" does not include any preparation that contains |
| 16 | | flour or requires refrigeration. |
| 17 | | Notwithstanding any other provisions of this
Act, |
| 18 | | beginning September 1, 2009, "nonprescription medicines and |
| 19 | | drugs" does not include grooming and hygiene products. For |
| 20 | | purposes of this Section, "grooming and hygiene products" |
| 21 | | includes, but is not limited to, soaps and cleaning solutions, |
| 22 | | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan |
| 23 | | lotions and screens, unless those products are available by |
| 24 | | prescription only, regardless of whether the products meet the |
| 25 | | definition of "over-the-counter-drugs". For the purposes of |
| 26 | | this paragraph, "over-the-counter-drug" means a drug for human |
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| 1 | | use that contains a label that identifies the product as a drug |
| 2 | | as required by 21 CFR C.F.R. § 201.66. The |
| 3 | | "over-the-counter-drug" label includes: |
| 4 | | (A) a A "Drug Facts" panel; or |
| 5 | | (B) a A statement of the "active ingredient(s)" with a |
| 6 | | list of those ingredients contained in the compound, |
| 7 | | substance or preparation. |
| 8 | | Beginning on January 1, 2014 (the effective date of Public |
| 9 | | Act 98-122) this amendatory Act of the 98th General Assembly, |
| 10 | | "prescription and nonprescription medicines and drugs" |
| 11 | | includes medical cannabis purchased from a registered |
| 12 | | dispensing organization under the Compassionate Use of Medical |
| 13 | | Cannabis Program Act. |
| 14 | | As used in this Section, "adult use cannabis" means |
| 15 | | cannabis subject to tax under the Cannabis Cultivation |
| 16 | | Privilege Tax Law and the Cannabis Purchaser Excise Tax Law |
| 17 | | and does not include cannabis subject to tax under the |
| 18 | | Compassionate Use of Medical Cannabis Program Act. |
| 19 | | If the property that is purchased at retail from a |
| 20 | | retailer is acquired
outside Illinois and used outside |
| 21 | | Illinois before being brought to Illinois
for use here and is |
| 22 | | taxable under this Act, the "selling price" on which
the tax is |
| 23 | | computed shall be reduced by an amount that represents a
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| 24 | | reasonable allowance for depreciation for the period of prior |
| 25 | | out-of-state use.
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| 26 | | Beginning January 1, 2024, in addition to all other rates |
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| 1 | | of tax imposed under this Act, a surcharge of 3.75% is imposed |
| 2 | | on the selling price of (i) each firearm purchased in the State |
| 3 | | and (ii) each firearm component part that is purchased in the |
| 4 | | State and sold separately from the firearm. "Firearm" has the |
| 5 | | meaning ascribed to that term in Section 1.1 of the Firearm |
| 6 | | Owners Identification Card Act. |
| 7 | | (Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19; |
| 8 | | 102-4, eff. 4-27-21; 102-700, Article 20, Section 20-5, eff. |
| 9 | | 4-19-22; 102-700, Article 60, Section 60-15, eff. 4-19-22; |
| 10 | | 102-700, Article 65, Section 65-5, eff. 4-19-22; revised |
| 11 | | 5-27-22.)
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| 12 | | (35 ILCS 105/9) (from Ch. 120, par. 439.9) |
| 13 | | (Text of Section before amendment by P.A. 102-1019) |
| 14 | | Sec. 9. Except as to motor vehicles, watercraft, aircraft, |
| 15 | | and
trailers that are required to be registered with an agency |
| 16 | | of this State,
each retailer
required or authorized to collect |
| 17 | | the tax imposed by this Act shall pay
to the Department the |
| 18 | | amount of such tax (except as otherwise provided)
at the time |
| 19 | | when he is required to file his return for the period during
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| 20 | | which such tax was collected, less a discount of 2.1% prior to
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| 21 | | January 1, 1990, and 1.75% on and after January 1, 1990, or $5 |
| 22 | | per calendar
year, whichever is greater, which is allowed to |
| 23 | | reimburse the retailer
for expenses incurred in collecting the |
| 24 | | tax, keeping records, preparing
and filing returns, remitting |
| 25 | | the tax and supplying data to the
Department on request. When |
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| 1 | | determining the discount allowed under this Section, retailers |
| 2 | | shall include the amount of tax that would have been due at the |
| 3 | | 6.25% rate but for the 1.25% rate imposed on sales tax holiday |
| 4 | | items under Public Act 102-700 this amendatory Act of the |
| 5 | | 102nd General Assembly. The discount under this Section is not |
| 6 | | allowed for the 1.25% portion of taxes paid on aviation fuel |
| 7 | | that is subject to the revenue use requirements of 49 U.S.C. |
| 8 | | 47107(b) and 49 U.S.C. 47133. When determining the discount |
| 9 | | allowed under this Section, retailers shall include the amount |
| 10 | | of tax that would have been due at the 1% rate but for the 0% |
| 11 | | rate imposed under Public Act 102-700 this amendatory Act of |
| 12 | | the 102nd General Assembly. In the case of retailers who |
| 13 | | report and pay the
tax on a transaction by transaction basis, |
| 14 | | as provided in this Section,
such discount shall be taken with |
| 15 | | each such tax remittance instead of
when such retailer files |
| 16 | | his periodic return. The discount allowed under this Section |
| 17 | | is allowed only for returns that are filed in the manner |
| 18 | | required by this Act. The Department may disallow the discount |
| 19 | | for retailers whose certificate of registration is revoked at |
| 20 | | the time the return is filed, but only if the Department's |
| 21 | | decision to revoke the certificate of registration has become |
| 22 | | final. A retailer need not remit
that part of any tax collected |
| 23 | | by him to the extent that he is required
to remit and does |
| 24 | | remit the tax imposed by the Retailers' Occupation
Tax Act, |
| 25 | | with respect to the sale of the same property. |
| 26 | | Where such tangible personal property is sold under a |
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| 1 | | conditional
sales contract, or under any other form of sale |
| 2 | | wherein the payment of
the principal sum, or a part thereof, is |
| 3 | | extended beyond the close of
the period for which the return is |
| 4 | | filed, the retailer, in collecting
the tax (except as to motor |
| 5 | | vehicles, watercraft, aircraft, and
trailers that are required |
| 6 | | to be registered with an agency of this State),
may collect for |
| 7 | | each
tax return period, only the tax applicable to that part of |
| 8 | | the selling
price actually received during such tax return |
| 9 | | period. |
| 10 | | Except as provided in this Section, on or before the |
| 11 | | twentieth day of each
calendar month, such retailer shall file |
| 12 | | a return for the preceding
calendar month. Such return shall |
| 13 | | be filed on forms prescribed by the
Department and shall |
| 14 | | furnish such information as the Department may
reasonably |
| 15 | | require. The return shall include the gross receipts on food |
| 16 | | for human consumption that is to be consumed off the premises |
| 17 | | where it is sold (other than alcoholic beverages, food |
| 18 | | consisting of or infused with adult use cannabis, soft drinks, |
| 19 | | and food that has been prepared for immediate consumption) |
| 20 | | which were received during the preceding calendar month, |
| 21 | | quarter, or year, as appropriate, and upon which tax would |
| 22 | | have been due but for the 0% rate imposed under Public Act |
| 23 | | 102-700 this amendatory Act of the 102nd General Assembly. The |
| 24 | | return shall also include the amount of tax that would have |
| 25 | | been due on food for human consumption that is to be consumed |
| 26 | | off the premises where it is sold (other than alcoholic |
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| 1 | | beverages, food consisting of or infused with adult use |
| 2 | | cannabis, soft drinks, and food that has been prepared for |
| 3 | | immediate consumption) but for the 0% rate imposed under |
| 4 | | Public Act 102-700 this amendatory Act of the 102nd General |
| 5 | | Assembly. |
| 6 | | On and after January 1, 2018, except for returns for motor |
| 7 | | vehicles, watercraft, aircraft, and trailers that are required |
| 8 | | to be registered with an agency of this State, with respect to |
| 9 | | retailers whose annual gross receipts average $20,000 or more, |
| 10 | | all returns required to be filed pursuant to this Act shall be |
| 11 | | filed electronically. Retailers who demonstrate that they do |
| 12 | | not have access to the Internet or demonstrate hardship in |
| 13 | | filing electronically may petition the Department to waive the |
| 14 | | electronic filing requirement. |
| 15 | | The Department may require returns to be filed on a |
| 16 | | quarterly basis.
If so required, a return for each calendar |
| 17 | | quarter shall be filed on or
before the twentieth day of the |
| 18 | | calendar month following the end of such
calendar quarter. The |
| 19 | | taxpayer shall also file a return with the
Department for each |
| 20 | | of the first two months of each calendar quarter, on or
before |
| 21 | | the twentieth day of the following calendar month, stating: |
| 22 | | 1. The name of the seller; |
| 23 | | 2. The address of the principal place of business from |
| 24 | | which he engages
in the business of selling tangible |
| 25 | | personal property at retail in this State; |
| 26 | | 3. The total amount of taxable receipts received by |
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| 1 | | him during the
preceding calendar month from sales of |
| 2 | | tangible personal property by him
during such preceding |
| 3 | | calendar month, including receipts from charge and
time |
| 4 | | sales, but less all deductions allowed by law; |
| 5 | | 4. The amount of credit provided in Section 2d of this |
| 6 | | Act; |
| 7 | | 5. The amount of tax due; |
| 8 | | 5-5. The signature of the taxpayer; and |
| 9 | | 6. Such other reasonable information as the Department |
| 10 | | may
require. |
| 11 | | Each retailer required or authorized to collect the tax |
| 12 | | imposed by this Act on aviation fuel sold at retail in this |
| 13 | | State during the preceding calendar month shall, instead of |
| 14 | | reporting and paying tax on aviation fuel as otherwise |
| 15 | | required by this Section, report and pay such tax on a separate |
| 16 | | aviation fuel tax return. The requirements related to the |
| 17 | | return shall be as otherwise provided in this Section. |
| 18 | | Notwithstanding any other provisions of this Act to the |
| 19 | | contrary, retailers collecting tax on aviation fuel shall file |
| 20 | | all aviation fuel tax returns and shall make all aviation fuel |
| 21 | | tax payments by electronic means in the manner and form |
| 22 | | required by the Department. For purposes of this Section, |
| 23 | | "aviation fuel" means jet fuel and aviation gasoline. |
| 24 | | If a taxpayer fails to sign a return within 30 days after |
| 25 | | the proper notice
and demand for signature by the Department, |
| 26 | | the return shall be considered
valid and any amount shown to be |
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| 1 | | due on the return shall be deemed assessed. |
| 2 | | Notwithstanding any other provision of this Act to the |
| 3 | | contrary, retailers subject to tax on cannabis shall file all |
| 4 | | cannabis tax returns and shall make all cannabis tax payments |
| 5 | | by electronic means in the manner and form required by the |
| 6 | | Department. |
| 7 | | Beginning October 1, 1993, a taxpayer who has an average |
| 8 | | monthly tax
liability of $150,000 or more shall make all |
| 9 | | payments required by rules of the
Department by electronic |
| 10 | | funds transfer. Beginning October 1, 1994, a taxpayer
who has |
| 11 | | an average monthly tax liability of $100,000 or more shall |
| 12 | | make all
payments required by rules of the Department by |
| 13 | | electronic funds transfer.
Beginning October 1, 1995, a |
| 14 | | taxpayer who has an average monthly tax liability
of $50,000 |
| 15 | | or more shall make all payments required by rules of the |
| 16 | | Department
by electronic funds transfer. Beginning October 1, |
| 17 | | 2000, a taxpayer who has
an annual tax liability of $200,000 or |
| 18 | | more shall make all payments required by
rules of the |
| 19 | | Department by electronic funds transfer. The term "annual tax
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| 20 | | liability" shall be the sum of the taxpayer's liabilities |
| 21 | | under this Act, and
under all other State and local occupation |
| 22 | | and use tax laws administered by the
Department, for the |
| 23 | | immediately preceding calendar year. The term "average
monthly |
| 24 | | tax liability" means
the sum of the taxpayer's liabilities |
| 25 | | under this Act, and under all other State
and local occupation |
| 26 | | and use tax laws administered by the Department, for the
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| 1 | | immediately preceding calendar year divided by 12.
Beginning |
| 2 | | on October 1, 2002, a taxpayer who has a tax liability in the
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| 3 | | amount set forth in subsection (b) of Section 2505-210 of the |
| 4 | | Department of
Revenue Law shall make all payments required by |
| 5 | | rules of the Department by
electronic funds transfer. |
| 6 | | Before August 1 of each year beginning in 1993, the |
| 7 | | Department shall notify
all taxpayers required to make |
| 8 | | payments by electronic funds transfer. All
taxpayers required |
| 9 | | to make payments by electronic funds transfer shall make
those |
| 10 | | payments for a minimum of one year beginning on October 1. |
| 11 | | Any taxpayer not required to make payments by electronic |
| 12 | | funds transfer may
make payments by electronic funds transfer |
| 13 | | with the permission of the
Department. |
| 14 | | All taxpayers required to make payment by electronic funds |
| 15 | | transfer and any
taxpayers authorized to voluntarily make |
| 16 | | payments by electronic funds transfer
shall make those |
| 17 | | payments in the manner authorized by the Department. |
| 18 | | The Department shall adopt such rules as are necessary to |
| 19 | | effectuate a
program of electronic funds transfer and the |
| 20 | | requirements of this Section. |
| 21 | | Before October 1, 2000, if the taxpayer's average monthly |
| 22 | | tax liability
to the Department
under this Act, the Retailers' |
| 23 | | Occupation Tax Act, the Service
Occupation Tax Act, the |
| 24 | | Service Use Tax Act was $10,000 or more
during
the preceding 4 |
| 25 | | complete calendar quarters, he shall file a return with the
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| 26 | | Department each month by the 20th day of the month next |
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| 1 | | following the month
during which such tax liability is |
| 2 | | incurred and shall make payments to the
Department on or |
| 3 | | before the 7th, 15th, 22nd and last day of the month
during |
| 4 | | which such liability is incurred.
On and after October 1, |
| 5 | | 2000, if the taxpayer's average monthly tax liability
to the |
| 6 | | Department under this Act, the Retailers' Occupation Tax Act,
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| 7 | | the
Service Occupation Tax Act, and the Service Use Tax Act was |
| 8 | | $20,000 or more
during the preceding 4 complete calendar |
| 9 | | quarters, he shall file a return with
the Department each |
| 10 | | month by the 20th day of the month next following the month
|
| 11 | | during which such tax liability is incurred and shall make |
| 12 | | payment to the
Department on or before the 7th, 15th, 22nd and |
| 13 | | last day of the
month during
which such liability is incurred.
|
| 14 | | If the month during which such tax
liability is incurred began |
| 15 | | prior to January 1, 1985, each payment shall be
in an amount |
| 16 | | equal to 1/4 of the taxpayer's
actual liability for the month |
| 17 | | or an amount set by the Department not to
exceed 1/4 of the |
| 18 | | average monthly liability of the taxpayer to the
Department |
| 19 | | for the preceding 4 complete calendar quarters (excluding the
|
| 20 | | month of highest liability and the month of lowest liability |
| 21 | | in such 4
quarter period). If the month during which such tax |
| 22 | | liability is incurred
begins on or after January 1, 1985, and |
| 23 | | prior to January 1, 1987, each
payment shall be in an amount |
| 24 | | equal to 22.5% of the taxpayer's actual liability
for the |
| 25 | | month or 27.5% of the taxpayer's liability for the same |
| 26 | | calendar
month of the preceding year. If the month during |
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| 1 | | which such tax liability
is incurred begins on or after |
| 2 | | January 1, 1987, and prior to January 1,
1988, each payment |
| 3 | | shall be in an amount equal to 22.5% of the taxpayer's
actual |
| 4 | | liability for the month or 26.25% of the taxpayer's liability |
| 5 | | for
the same calendar month of the preceding year. If the month |
| 6 | | during which such
tax liability is incurred begins on or after |
| 7 | | January 1, 1988, and prior to
January 1, 1989,
or begins on or |
| 8 | | after January 1, 1996, each payment shall be in an amount equal
|
| 9 | | to 22.5% of the taxpayer's actual liability for the month or |
| 10 | | 25% of the
taxpayer's liability for the same calendar month of |
| 11 | | the preceding year. If the
month during which such tax |
| 12 | | liability is incurred begins on or after January 1,
1989,
and |
| 13 | | prior to January 1, 1996, each payment shall be in an amount |
| 14 | | equal to 22.5%
of the taxpayer's actual liability for the |
| 15 | | month or 25% of the taxpayer's
liability for the same calendar |
| 16 | | month of the preceding year or 100% of the
taxpayer's actual |
| 17 | | liability for the quarter monthly reporting period. The
amount |
| 18 | | of such quarter monthly payments shall be credited against the |
| 19 | | final tax
liability
of the taxpayer's return for that month. |
| 20 | | Before October 1, 2000, once
applicable, the requirement
of |
| 21 | | the making of quarter monthly payments to the Department shall |
| 22 | | continue
until such taxpayer's average monthly liability to |
| 23 | | the Department during
the preceding 4 complete calendar |
| 24 | | quarters (excluding the month of highest
liability and the |
| 25 | | month of lowest liability) is less than
$9,000, or until
such |
| 26 | | taxpayer's average monthly liability to the Department as |
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| 1 | | computed for
each calendar quarter of the 4 preceding complete |
| 2 | | calendar quarter period
is less than $10,000. However, if a |
| 3 | | taxpayer can show the
Department that
a substantial change in |
| 4 | | the taxpayer's business has occurred which causes
the taxpayer |
| 5 | | to anticipate that his average monthly tax liability for the
|
| 6 | | reasonably foreseeable future will fall below the $10,000 |
| 7 | | threshold
stated above, then
such taxpayer
may petition the |
| 8 | | Department for change in such taxpayer's reporting status.
On |
| 9 | | and after October 1, 2000, once applicable, the requirement of |
| 10 | | the making
of quarter monthly payments to the Department shall |
| 11 | | continue until such
taxpayer's average monthly liability to |
| 12 | | the Department during the preceding 4
complete calendar |
| 13 | | quarters (excluding the month of highest liability and the
|
| 14 | | month of lowest liability) is less than $19,000 or until such |
| 15 | | taxpayer's
average monthly liability to the Department as |
| 16 | | computed for each calendar
quarter of the 4 preceding complete |
| 17 | | calendar quarter period is less than
$20,000. However, if a |
| 18 | | taxpayer can show the Department that a substantial
change in |
| 19 | | the taxpayer's business has occurred which causes the taxpayer |
| 20 | | to
anticipate that his average monthly tax liability for the |
| 21 | | reasonably
foreseeable future will fall below the $20,000 |
| 22 | | threshold stated above, then
such taxpayer may petition the |
| 23 | | Department for a change in such taxpayer's
reporting status.
|
| 24 | | The Department shall change such taxpayer's reporting status |
| 25 | | unless it
finds that such change is seasonal in nature and not |
| 26 | | likely to be long
term. Quarter monthly payment status shall |
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| 1 | | be determined under this paragraph as if the rate reduction to |
| 2 | | 1.25% in Public Act 102-700 this amendatory Act of the 102nd |
| 3 | | General Assembly on sales tax holiday items had not occurred. |
| 4 | | For quarter monthly payments due on or after July 1, 2023 and |
| 5 | | through June 30, 2024, "25% of the taxpayer's liability for |
| 6 | | the same calendar month of the preceding year" shall be |
| 7 | | determined as if the rate reduction to 1.25% in Public Act |
| 8 | | 102-700 this amendatory Act of the 102nd General Assembly on |
| 9 | | sales tax holiday items had not occurred. Quarter monthly |
| 10 | | payment status shall be determined under this paragraph as if |
| 11 | | the rate reduction to 0% in Public Act 102-700 this amendatory |
| 12 | | Act of the 102nd General Assembly on food for human |
| 13 | | consumption that is to be consumed off the premises where it is |
| 14 | | sold (other than alcoholic beverages, food consisting of or |
| 15 | | infused with adult use cannabis, soft drinks, and food that |
| 16 | | has been prepared for immediate consumption) had not occurred. |
| 17 | | For quarter monthly payments due under this paragraph on or |
| 18 | | after July 1, 2023 and through June 30, 2024, "25% of the |
| 19 | | taxpayer's liability for the same calendar month of the |
| 20 | | preceding year" shall be determined as if the rate reduction |
| 21 | | to 0% in Public Act 102-700 this amendatory Act of the 102nd |
| 22 | | General Assembly had not occurred. If any such quarter monthly |
| 23 | | payment is not paid at the time or in
the amount required by |
| 24 | | this Section, then the taxpayer shall be liable for
penalties |
| 25 | | and interest on
the difference between the minimum amount due |
| 26 | | and the amount of such
quarter monthly payment actually and |
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| 1 | | timely paid, except insofar as the
taxpayer has previously |
| 2 | | made payments for that month to the Department in
excess of the |
| 3 | | minimum payments previously due as provided in this Section.
|
| 4 | | The Department shall make reasonable rules and regulations to |
| 5 | | govern the
quarter monthly payment amount and quarter monthly |
| 6 | | payment dates for
taxpayers who file on other than a calendar |
| 7 | | monthly basis. |
| 8 | | If any such payment provided for in this Section exceeds |
| 9 | | the taxpayer's
liabilities under this Act, the Retailers' |
| 10 | | Occupation Tax Act, the Service
Occupation Tax Act and the |
| 11 | | Service Use Tax Act, as shown by an original
monthly return, |
| 12 | | the Department shall issue to the taxpayer a credit
memorandum |
| 13 | | no later than 30 days after the date of payment, which
|
| 14 | | memorandum may be submitted by the taxpayer to the Department |
| 15 | | in payment of
tax liability subsequently to be remitted by the |
| 16 | | taxpayer to the Department
or be assigned by the taxpayer to a |
| 17 | | similar taxpayer under this Act, the
Retailers' Occupation Tax |
| 18 | | Act, the Service Occupation Tax Act or the
Service Use Tax Act, |
| 19 | | in accordance with reasonable rules and regulations to
be |
| 20 | | prescribed by the Department, except that if such excess |
| 21 | | payment is
shown on an original monthly return and is made |
| 22 | | after December 31, 1986, no
credit memorandum shall be issued, |
| 23 | | unless requested by the taxpayer. If no
such request is made, |
| 24 | | the taxpayer may credit such excess payment against
tax |
| 25 | | liability subsequently to be remitted by the taxpayer to the |
| 26 | | Department
under this Act, the Retailers' Occupation Tax Act, |
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| 1 | | the Service Occupation
Tax Act or the Service Use Tax Act, in |
| 2 | | accordance with reasonable rules and
regulations prescribed by |
| 3 | | the Department. If the Department subsequently
determines that |
| 4 | | all or any part of the credit taken was not actually due to
the |
| 5 | | taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall |
| 6 | | be
reduced by 2.1% or 1.75% of the difference between the |
| 7 | | credit taken and
that actually due, and the taxpayer shall be |
| 8 | | liable for penalties and
interest on such difference. |
| 9 | | If the retailer is otherwise required to file a monthly |
| 10 | | return and if the
retailer's average monthly tax liability to |
| 11 | | the Department
does not exceed $200, the Department may |
| 12 | | authorize his returns to be
filed on a quarter annual basis, |
| 13 | | with the return for January, February,
and March of a given |
| 14 | | year being due by April 20 of such year; with the
return for |
| 15 | | April, May and June of a given year being due by July 20 of
|
| 16 | | such year; with the return for July, August and September of a |
| 17 | | given
year being due by October 20 of such year, and with the |
| 18 | | return for
October, November and December of a given year |
| 19 | | being due by January 20
of the following year. |
| 20 | | If the retailer is otherwise required to file a monthly or |
| 21 | | quarterly
return and if the retailer's average monthly tax |
| 22 | | liability to the
Department does not exceed $50, the |
| 23 | | Department may authorize his returns to
be filed on an annual |
| 24 | | basis, with the return for a given year being due by
January 20 |
| 25 | | of the following year. |
| 26 | | Such quarter annual and annual returns, as to form and |
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| 1 | | substance,
shall be subject to the same requirements as |
| 2 | | monthly returns. |
| 3 | | Notwithstanding any other provision in this Act concerning |
| 4 | | the time
within which a retailer may file his return, in the |
| 5 | | case of any retailer
who ceases to engage in a kind of business |
| 6 | | which makes him responsible
for filing returns under this Act, |
| 7 | | such retailer shall file a final
return under this Act with the |
| 8 | | Department not more than one month after
discontinuing such |
| 9 | | business. |
| 10 | | In addition, with respect to motor vehicles, watercraft,
|
| 11 | | aircraft, and trailers that are required to be registered with |
| 12 | | an agency of
this State, except as otherwise provided in this |
| 13 | | Section, every
retailer selling this kind of tangible personal |
| 14 | | property shall file,
with the Department, upon a form to be |
| 15 | | prescribed and supplied by the
Department, a separate return |
| 16 | | for each such item of tangible personal
property which the |
| 17 | | retailer sells, except that if, in the same
transaction, (i) a |
| 18 | | retailer of aircraft, watercraft, motor vehicles or
trailers |
| 19 | | transfers more than
one aircraft, watercraft, motor
vehicle or |
| 20 | | trailer to another aircraft, watercraft, motor vehicle or
|
| 21 | | trailer retailer for the purpose of resale
or (ii) a retailer |
| 22 | | of aircraft, watercraft, motor vehicles, or trailers
transfers |
| 23 | | more than one aircraft, watercraft, motor vehicle, or trailer |
| 24 | | to a
purchaser for use as a qualifying rolling stock as |
| 25 | | provided in Section 3-55 of
this Act, then
that seller may |
| 26 | | report the transfer of all the
aircraft, watercraft, motor
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| 1 | | vehicles
or trailers involved in that transaction to the |
| 2 | | Department on the same
uniform
invoice-transaction reporting |
| 3 | | return form.
For purposes of this Section, "watercraft" means |
| 4 | | a Class 2, Class 3, or
Class
4 watercraft as defined in Section |
| 5 | | 3-2 of the Boat Registration and Safety Act,
a
personal |
| 6 | | watercraft, or any boat equipped with an inboard motor. |
| 7 | | In addition, with respect to motor vehicles, watercraft, |
| 8 | | aircraft, and trailers that are required to be registered with |
| 9 | | an agency of this State, every person who is engaged in the |
| 10 | | business of leasing or renting such items and who, in |
| 11 | | connection with such business, sells any such item to a |
| 12 | | retailer for the purpose of resale is, notwithstanding any |
| 13 | | other provision of this Section to the contrary, authorized to |
| 14 | | meet the return-filing requirement of this Act by reporting |
| 15 | | the transfer of all the aircraft, watercraft, motor vehicles, |
| 16 | | or trailers transferred for resale during a month to the |
| 17 | | Department on the same uniform invoice-transaction reporting |
| 18 | | return form on or before the 20th of the month following the |
| 19 | | month in which the transfer takes place. Notwithstanding any |
| 20 | | other provision of this Act to the contrary, all returns filed |
| 21 | | under this paragraph must be filed by electronic means in the |
| 22 | | manner and form as required by the Department. |
| 23 | | The transaction reporting return in the case of motor |
| 24 | | vehicles
or trailers that are required to be registered with |
| 25 | | an agency of this
State, shall
be the same document as the |
| 26 | | Uniform Invoice referred to in Section 5-402
of the Illinois |
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| 1 | | Vehicle Code and must show the name and address of the
seller; |
| 2 | | the name and address of the purchaser; the amount of the |
| 3 | | selling
price including the amount allowed by the retailer for |
| 4 | | traded-in
property, if any; the amount allowed by the retailer |
| 5 | | for the traded-in
tangible personal property, if any, to the |
| 6 | | extent to which Section 2 of
this Act allows an exemption for |
| 7 | | the value of traded-in property; the
balance payable after |
| 8 | | deducting such trade-in allowance from the total
selling |
| 9 | | price; the amount of tax due from the retailer with respect to
|
| 10 | | such transaction; the amount of tax collected from the |
| 11 | | purchaser by the
retailer on such transaction (or satisfactory |
| 12 | | evidence that such tax is
not due in that particular instance, |
| 13 | | if that is claimed to be the fact);
the place and date of the |
| 14 | | sale; a sufficient identification of the
property sold; such |
| 15 | | other information as is required in Section 5-402 of
the |
| 16 | | Illinois Vehicle Code, and such other information as the |
| 17 | | Department
may reasonably require. |
| 18 | | The transaction reporting return in the case of watercraft
|
| 19 | | and aircraft must show
the name and address of the seller; the |
| 20 | | name and address of the
purchaser; the amount of the selling |
| 21 | | price including the amount allowed
by the retailer for |
| 22 | | traded-in property, if any; the amount allowed by
the retailer |
| 23 | | for the traded-in tangible personal property, if any, to
the |
| 24 | | extent to which Section 2 of this Act allows an exemption for |
| 25 | | the
value of traded-in property; the balance payable after |
| 26 | | deducting such
trade-in allowance from the total selling |
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| 1 | | price; the amount of tax due
from the retailer with respect to |
| 2 | | such transaction; the amount of tax
collected from the |
| 3 | | purchaser by the retailer on such transaction (or
satisfactory |
| 4 | | evidence that such tax is not due in that particular
instance, |
| 5 | | if that is claimed to be the fact); the place and date of the
|
| 6 | | sale, a sufficient identification of the property sold, and |
| 7 | | such other
information as the Department may reasonably |
| 8 | | require. |
| 9 | | Such transaction reporting return shall be filed not later |
| 10 | | than 20
days after the date of delivery of the item that is |
| 11 | | being sold, but may
be filed by the retailer at any time sooner |
| 12 | | than that if he chooses to
do so. The transaction reporting |
| 13 | | return and tax remittance or proof of
exemption from the tax |
| 14 | | that is imposed by this Act may be transmitted to
the |
| 15 | | Department by way of the State agency with which, or State |
| 16 | | officer
with whom, the tangible personal property must be |
| 17 | | titled or registered
(if titling or registration is required) |
| 18 | | if the Department and such
agency or State officer determine |
| 19 | | that this procedure will expedite the
processing of |
| 20 | | applications for title or registration. |
| 21 | | With each such transaction reporting return, the retailer |
| 22 | | shall remit
the proper amount of tax due (or shall submit |
| 23 | | satisfactory evidence that
the sale is not taxable if that is |
| 24 | | the case), to the Department or its
agents, whereupon the |
| 25 | | Department shall issue, in the purchaser's name, a
tax receipt |
| 26 | | (or a certificate of exemption if the Department is
satisfied |
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| 1 | | that the particular sale is tax exempt) which such purchaser
|
| 2 | | may submit to the agency with which, or State officer with |
| 3 | | whom, he must
title or register the tangible personal property |
| 4 | | that is involved (if
titling or registration is required) in |
| 5 | | support of such purchaser's
application for an Illinois |
| 6 | | certificate or other evidence of title or
registration to such |
| 7 | | tangible personal property. |
| 8 | | No retailer's failure or refusal to remit tax under this |
| 9 | | Act
precludes a user, who has paid the proper tax to the |
| 10 | | retailer, from
obtaining his certificate of title or other |
| 11 | | evidence of title or
registration (if titling or registration |
| 12 | | is required) upon satisfying
the Department that such user has |
| 13 | | paid the proper tax (if tax is due) to
the retailer. The |
| 14 | | Department shall adopt appropriate rules to carry out
the |
| 15 | | mandate of this paragraph. |
| 16 | | If the user who would otherwise pay tax to the retailer |
| 17 | | wants the
transaction reporting return filed and the payment |
| 18 | | of tax or proof of
exemption made to the Department before the |
| 19 | | retailer is willing to take
these actions and such user has not |
| 20 | | paid the tax to the retailer, such
user may certify to the fact |
| 21 | | of such delay by the retailer, and may
(upon the Department |
| 22 | | being satisfied of the truth of such certification)
transmit |
| 23 | | the information required by the transaction reporting return
|
| 24 | | and the remittance for tax or proof of exemption directly to |
| 25 | | the
Department and obtain his tax receipt or exemption |
| 26 | | determination, in
which event the transaction reporting return |
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| 1 | | and tax remittance (if a
tax payment was required) shall be |
| 2 | | credited by the Department to the
proper retailer's account |
| 3 | | with the Department, but without the 2.1% or 1.75%
discount |
| 4 | | provided for in this Section being allowed. When the user pays
|
| 5 | | the tax directly to the Department, he shall pay the tax in the |
| 6 | | same
amount and in the same form in which it would be remitted |
| 7 | | if the tax had
been remitted to the Department by the retailer. |
| 8 | | Where a retailer collects the tax with respect to the |
| 9 | | selling price
of tangible personal property which he sells and |
| 10 | | the purchaser
thereafter returns such tangible personal |
| 11 | | property and the retailer
refunds the selling price thereof to |
| 12 | | the purchaser, such retailer shall
also refund, to the |
| 13 | | purchaser, the tax so collected from the purchaser.
When |
| 14 | | filing his return for the period in which he refunds such tax |
| 15 | | to
the purchaser, the retailer may deduct the amount of the tax |
| 16 | | so refunded
by him to the purchaser from any other use tax |
| 17 | | which such retailer may
be required to pay or remit to the |
| 18 | | Department, as shown by such return,
if the amount of the tax |
| 19 | | to be deducted was previously remitted to the
Department by |
| 20 | | such retailer. If the retailer has not previously
remitted the |
| 21 | | amount of such tax to the Department, he is entitled to no
|
| 22 | | deduction under this Act upon refunding such tax to the |
| 23 | | purchaser. |
| 24 | | Any retailer filing a return under this Section shall also |
| 25 | | include
(for the purpose of paying tax thereon) the total tax |
| 26 | | covered by such
return upon the selling price of tangible |
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| 1 | | personal property purchased by
him at retail from a retailer, |
| 2 | | but as to which the tax imposed by this
Act was not collected |
| 3 | | from the retailer filing such return, and such
retailer shall |
| 4 | | remit the amount of such tax to the Department when
filing such |
| 5 | | return. |
| 6 | | If experience indicates such action to be practicable, the |
| 7 | | Department
may prescribe and furnish a combination or joint |
| 8 | | return which will
enable retailers, who are required to file |
| 9 | | returns hereunder and also
under the Retailers' Occupation Tax |
| 10 | | Act, to furnish all the return
information required by both |
| 11 | | Acts on the one form. |
| 12 | | Where the retailer has more than one business registered |
| 13 | | with the
Department under separate registration under this |
| 14 | | Act, such retailer may
not file each return that is due as a |
| 15 | | single return covering all such
registered businesses, but |
| 16 | | shall file separate returns for each such
registered business. |
| 17 | | Beginning January 1, 1990, each month the Department shall |
| 18 | | pay into the
State and Local Sales Tax Reform Fund, a special |
| 19 | | fund in the State Treasury
which is hereby created, the net |
| 20 | | revenue realized for the preceding month
from the 1% tax |
| 21 | | imposed under this Act. |
| 22 | | Beginning January 1, 1990, each month the Department shall |
| 23 | | pay into
the County and Mass Transit District Fund 4% of the |
| 24 | | net revenue realized
for the preceding month from the 6.25% |
| 25 | | general rate
on the selling price of tangible personal |
| 26 | | property which is purchased
outside Illinois at retail from a |
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| 1 | | retailer and which is titled or
registered by an agency of this |
| 2 | | State's government. |
| 3 | | Beginning January 1, 1990, each month the Department shall |
| 4 | | pay into
the State and Local Sales Tax Reform Fund, a special |
| 5 | | fund in the State
Treasury, 20% of the net revenue realized
for |
| 6 | | the preceding month from the 6.25% general rate on the selling
|
| 7 | | price of tangible personal property, other than (i) tangible |
| 8 | | personal property
which is purchased outside Illinois at |
| 9 | | retail from a retailer and which is
titled or registered by an |
| 10 | | agency of this State's government and (ii) aviation fuel sold |
| 11 | | on or after December 1, 2019. This exception for aviation fuel |
| 12 | | only applies for so long as the revenue use requirements of 49 |
| 13 | | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. |
| 14 | | For aviation fuel sold on or after December 1, 2019, each |
| 15 | | month the Department shall pay into the State Aviation Program |
| 16 | | Fund 20% of the net revenue realized for the preceding month |
| 17 | | from the 6.25% general rate on the selling price of aviation |
| 18 | | fuel, less an amount estimated by the Department to be |
| 19 | | required for refunds of the 20% portion of the tax on aviation |
| 20 | | fuel under this Act, which amount shall be deposited into the |
| 21 | | Aviation Fuel Sales Tax Refund Fund. The Department shall only |
| 22 | | pay moneys into the State Aviation Program Fund and the |
| 23 | | Aviation Fuels Sales Tax Refund Fund under this Act for so long |
| 24 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
| 25 | | U.S.C. 47133 are binding on the State. |
| 26 | | Beginning August 1, 2000, each
month the Department shall |
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| 1 | | pay into the
State and Local Sales Tax Reform Fund 100% of the |
| 2 | | net revenue realized for the
preceding month from the 1.25% |
| 3 | | rate on the selling price of motor fuel and
gasohol. If, in any |
| 4 | | month, the tax on sales tax holiday items, as defined in |
| 5 | | Section 3-6, is imposed at the rate of 1.25%, then the |
| 6 | | Department shall pay 100% of the net revenue realized for that |
| 7 | | month from the 1.25% rate on the selling price of sales tax |
| 8 | | holiday items into the
State and Local Sales Tax Reform Fund. |
| 9 | | Beginning January 1, 1990, each month the Department shall |
| 10 | | pay into
the Local Government Tax Fund 16% of the net revenue |
| 11 | | realized for the
preceding month from the 6.25% general rate |
| 12 | | on the selling price of
tangible personal property which is |
| 13 | | purchased outside Illinois at retail
from a retailer and which |
| 14 | | is titled or registered by an agency of this
State's |
| 15 | | government. |
| 16 | | Beginning October 1, 2009, each month the Department shall |
| 17 | | pay into the Capital Projects Fund an amount that is equal to |
| 18 | | an amount estimated by the Department to represent 80% of the |
| 19 | | net revenue realized for the preceding month from the sale of |
| 20 | | candy, grooming and hygiene products, and soft drinks that had |
| 21 | | been taxed at a rate of 1% prior to September 1, 2009 but that |
| 22 | | are now taxed at 6.25%. |
| 23 | | Beginning July 1, 2011, each
month the Department shall |
| 24 | | pay into the Clean Air Act Permit Fund 80% of the net revenue |
| 25 | | realized for the
preceding month from the 6.25% general rate |
| 26 | | on the selling price of sorbents used in Illinois in the |
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| 1 | | process of sorbent injection as used to comply with the |
| 2 | | Environmental Protection Act or the federal Clean Air Act, but |
| 3 | | the total payment into the Clean Air Act Permit Fund under this |
| 4 | | Act and the Retailers' Occupation Tax Act shall not exceed |
| 5 | | $2,000,000 in any fiscal year. |
| 6 | | Beginning July 1, 2013, each month the Department shall |
| 7 | | pay into the Underground Storage Tank Fund from the proceeds |
| 8 | | collected under this Act, the Service Use Tax Act, the Service |
| 9 | | Occupation Tax Act, and the Retailers' Occupation Tax Act an |
| 10 | | amount equal to the average monthly deficit in the Underground |
| 11 | | Storage Tank Fund during the prior year, as certified annually |
| 12 | | by the Illinois Environmental Protection Agency, but the total |
| 13 | | payment into the Underground Storage Tank Fund under this Act, |
| 14 | | the Service Use Tax Act, the Service Occupation Tax Act, and |
| 15 | | the Retailers' Occupation Tax Act shall not exceed $18,000,000 |
| 16 | | in any State fiscal year. As used in this paragraph, the |
| 17 | | "average monthly deficit" shall be equal to the difference |
| 18 | | between the average monthly claims for payment by the fund and |
| 19 | | the average monthly revenues deposited into the fund, |
| 20 | | excluding payments made pursuant to this paragraph. |
| 21 | | Beginning July 1, 2015, of the remainder of the moneys |
| 22 | | received by the Department under this Act, the Service Use Tax |
| 23 | | Act, the Service Occupation Tax Act, and the Retailers' |
| 24 | | Occupation Tax Act, each month the Department shall deposit |
| 25 | | $500,000 into the State Crime Laboratory Fund. |
| 26 | | Of the remainder of the moneys received by the Department |
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| 1 | | pursuant to
this Act, (a) 1.75% thereof shall be paid
into the |
| 2 | | Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on |
| 3 | | and after July 1, 1989, 3.8% thereof shall be paid into the
|
| 4 | | Build Illinois Fund; provided, however, that if in any fiscal |
| 5 | | year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case |
| 6 | | may be, of the
moneys received by the Department and required |
| 7 | | to be paid into the Build
Illinois Fund pursuant to Section 3 |
| 8 | | of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax |
| 9 | | Act, Section 9 of the Service Use
Tax Act, and Section 9 of the |
| 10 | | Service Occupation Tax Act, such Acts being
hereinafter called |
| 11 | | the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case |
| 12 | | may be, of moneys being hereinafter called the "Tax Act |
| 13 | | Amount",
and (2) the amount transferred to the Build Illinois |
| 14 | | Fund from the State
and Local Sales Tax Reform Fund shall be |
| 15 | | less than the Annual Specified
Amount (as defined in Section 3 |
| 16 | | of the Retailers' Occupation Tax Act), an
amount equal to the |
| 17 | | difference shall be immediately paid into the Build
Illinois |
| 18 | | Fund from other moneys received by the Department pursuant to |
| 19 | | the
Tax Acts; and further provided, that if on the last |
| 20 | | business day of any
month the sum of (1) the Tax Act Amount |
| 21 | | required to be deposited into the
Build Illinois Bond Account |
| 22 | | in the Build Illinois Fund during such month
and (2) the amount |
| 23 | | transferred during such month to the Build Illinois Fund
from |
| 24 | | the State and Local Sales Tax Reform Fund shall have been less |
| 25 | | than
1/12 of the Annual Specified Amount, an amount equal to |
| 26 | | the difference
shall be immediately paid into the Build |
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| 1 | | Illinois Fund from other moneys
received by the Department |
| 2 | | pursuant to the Tax Acts; and,
further provided, that in no |
| 3 | | event shall the payments required under the
preceding proviso |
| 4 | | result in aggregate payments into the Build Illinois Fund
|
| 5 | | pursuant to this clause (b) for any fiscal year in excess of |
| 6 | | the greater
of (i) the Tax Act Amount or (ii) the Annual |
| 7 | | Specified Amount for such
fiscal year; and, further provided, |
| 8 | | that the amounts payable into the Build
Illinois Fund under |
| 9 | | this clause (b) shall be payable only until such time
as the |
| 10 | | aggregate amount on deposit under each trust
indenture |
| 11 | | securing Bonds issued and outstanding pursuant to the Build
|
| 12 | | Illinois Bond Act is sufficient, taking into account any |
| 13 | | future investment
income, to fully provide, in accordance with |
| 14 | | such indenture, for the
defeasance of or the payment of the |
| 15 | | principal of, premium, if any, and
interest on the Bonds |
| 16 | | secured by such indenture and on any Bonds expected
to be |
| 17 | | issued thereafter and all fees and costs payable with respect |
| 18 | | thereto,
all as certified by the Director of the
Bureau of the |
| 19 | | Budget (now Governor's Office of Management and Budget). If
on |
| 20 | | the last
business day of any month in which Bonds are |
| 21 | | outstanding pursuant to the
Build Illinois Bond Act, the |
| 22 | | aggregate of the moneys deposited
in the Build Illinois Bond |
| 23 | | Account in the Build Illinois Fund in such month
shall be less |
| 24 | | than the amount required to be transferred in such month from
|
| 25 | | the Build Illinois Bond Account to the Build Illinois Bond |
| 26 | | Retirement and
Interest Fund pursuant to Section 13 of the |
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| 1 | | Build Illinois Bond Act, an
amount equal to such deficiency |
| 2 | | shall be immediately paid
from other moneys received by the |
| 3 | | Department pursuant to the Tax Acts
to the Build Illinois |
| 4 | | Fund; provided, however, that any amounts paid to the
Build |
| 5 | | Illinois Fund in any fiscal year pursuant to this sentence |
| 6 | | shall be
deemed to constitute payments pursuant to clause (b) |
| 7 | | of the preceding
sentence and shall reduce the amount |
| 8 | | otherwise payable for such fiscal year
pursuant to clause (b) |
| 9 | | of the preceding sentence. The moneys received by
the |
| 10 | | Department pursuant to this Act and required to be deposited |
| 11 | | into the
Build Illinois Fund are subject to the pledge, claim |
| 12 | | and charge set forth
in Section 12 of the Build Illinois Bond |
| 13 | | Act. |
| 14 | | Subject to payment of amounts into the Build Illinois Fund |
| 15 | | as provided in
the preceding paragraph or in any amendment |
| 16 | | thereto hereafter enacted, the
following specified monthly |
| 17 | | installment of the amount requested in the
certificate of the |
| 18 | | Chairman of the Metropolitan Pier and Exposition
Authority |
| 19 | | provided under Section 8.25f of the State Finance Act, but not |
| 20 | | in
excess of the sums designated as "Total Deposit", shall be
|
| 21 | | deposited in the aggregate from collections under Section 9 of |
| 22 | | the Use Tax
Act, Section 9 of the Service Use Tax Act, Section |
| 23 | | 9 of the Service
Occupation Tax Act, and Section 3 of the |
| 24 | | Retailers' Occupation Tax Act into
the McCormick Place |
| 25 | | Expansion Project Fund in the specified fiscal years. |
|
| 26 | | Fiscal Year | | Total Deposit | |
|
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| | HB1064 | - 34 - | LRB103 00064 SPS 45064 b |
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| 1 | | 1993 | | $0 | |
| 2 | | 1994 | | 53,000,000 | |
| 3 | | 1995 | | 58,000,000 | |
| 4 | | 1996 | | 61,000,000 | |
| 5 | | 1997 | | 64,000,000 | |
| 6 | | 1998 | | 68,000,000 | |
| 7 | | 1999 | | 71,000,000 | |
| 8 | | 2000 | | 75,000,000 | |
| 9 | | 2001 | | 80,000,000 | |
| 10 | | 2002 | | 93,000,000 | |
| 11 | | 2003 | | 99,000,000 | |
| 12 | | 2004 | | 103,000,000 | |
| 13 | | 2005 | | 108,000,000 | |
| 14 | | 2006 | | 113,000,000 | |
| 15 | | 2007 | | 119,000,000 | |
| 16 | | 2008 | | 126,000,000 | |
| 17 | | 2009 | | 132,000,000 | |
| 18 | | 2010 | | 139,000,000 | |
| 19 | | 2011 | | 146,000,000 | |
| 20 | | 2012 | | 153,000,000 | |
| 21 | | 2013 | | 161,000,000 | |
| 22 | | 2014 | | 170,000,000 | |
| 23 | | 2015 | | 179,000,000 | |
| 24 | | 2016 | | 189,000,000 | |
| 25 | | 2017 | | 199,000,000 | |
| 26 | | 2018 | | 210,000,000 | |
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| 1 | | 2019 | | 221,000,000 | |
| 2 | | 2020 | | 233,000,000 | |
| 3 | | 2021 | | 300,000,000 | |
| 4 | | 2022 | | 300,000,000 | |
| 5 | | 2023 | | 300,000,000 | |
| 6 | | 2024 | | 300,000,000 | |
| 7 | | 2025 | | 300,000,000 | |
| 8 | | 2026 | | 300,000,000 | |
| 9 | | 2027 | | 375,000,000 | |
| 10 | | 2028 | | 375,000,000 | |
| 11 | | 2029 | | 375,000,000 | |
| 12 | | 2030 | | 375,000,000 | |
| 13 | | 2031 | | 375,000,000 | |
| 14 | | 2032 | | 375,000,000 | |
| 15 | | 2033 | | 375,000,000 | |
| 16 | | 2034 | | 375,000,000 | |
| 17 | | 2035 | | 375,000,000 | |
| 18 | | 2036 | | 450,000,000 | |
| 19 | | and | | |
|
| 20 | | each fiscal year | | |
|
| 21 | | thereafter that bonds | | |
|
| 22 | | are outstanding under | | |
|
| 23 | | Section 13.2 of the | | |
|
| 24 | | Metropolitan Pier and | | |
|
| 25 | | Exposition Authority Act, | | |
|
| 26 | | but not after fiscal year 2060. | | |
|
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| 1 | | Beginning July 20, 1993 and in each month of each fiscal |
| 2 | | year thereafter,
one-eighth of the amount requested in the |
| 3 | | certificate of the Chairman of
the Metropolitan Pier and |
| 4 | | Exposition Authority for that fiscal year, less
the amount |
| 5 | | deposited into the McCormick Place Expansion Project Fund by |
| 6 | | the
State Treasurer in the respective month under subsection |
| 7 | | (g) of Section 13
of the Metropolitan Pier and Exposition |
| 8 | | Authority Act, plus cumulative
deficiencies in the deposits |
| 9 | | required under this Section for previous
months and years, |
| 10 | | shall be deposited into the McCormick Place Expansion
Project |
| 11 | | Fund, until the full amount requested for the fiscal year, but |
| 12 | | not
in excess of the amount specified above as "Total |
| 13 | | Deposit", has been deposited. |
| 14 | | Subject to payment of amounts into the Capital Projects |
| 15 | | Fund, the Clean Air Act Permit Fund, 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, for aviation fuel sold on or after December 1, 2019, |
| 19 | | the Department shall each month deposit into the Aviation Fuel |
| 20 | | Sales Tax Refund Fund an amount estimated by the Department to |
| 21 | | be required for refunds of the 80% portion of the tax on |
| 22 | | aviation fuel under this Act. The Department shall only |
| 23 | | deposit moneys into the Aviation Fuel Sales Tax Refund Fund |
| 24 | | under this paragraph for so long as the revenue use |
| 25 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
| 26 | | binding on the State. |
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| 1 | | Subject to payment of amounts into the Build Illinois Fund |
| 2 | | and the
McCormick Place Expansion Project Fund pursuant to the |
| 3 | | preceding paragraphs or
in any amendments thereto
hereafter |
| 4 | | enacted,
beginning July 1, 1993 and ending on September 30, |
| 5 | | 2013, the Department shall each month pay into the Illinois
|
| 6 | | Tax Increment Fund 0.27% of 80% of the net revenue realized for |
| 7 | | the preceding
month from the 6.25% general rate on the selling |
| 8 | | price of tangible personal
property. |
| 9 | | Subject to payment of amounts into the Build Illinois Fund |
| 10 | | and the
McCormick Place Expansion Project Fund pursuant to the |
| 11 | | preceding paragraphs or in any
amendments thereto hereafter |
| 12 | | enacted, beginning with the receipt of the first
report of |
| 13 | | taxes paid by an eligible business and continuing for a |
| 14 | | 25-year
period, the Department shall each month pay into the |
| 15 | | Energy Infrastructure
Fund 80% of the net revenue realized |
| 16 | | from the 6.25% general rate on the
selling price of |
| 17 | | Illinois-mined coal that was sold to an eligible business.
For |
| 18 | | purposes of this paragraph, the term "eligible business" means |
| 19 | | a new
electric generating facility certified pursuant to |
| 20 | | Section 605-332 of the
Department of Commerce and
Economic |
| 21 | | Opportunity Law of the Civil Administrative
Code of Illinois. |
| 22 | | Subject to payment of amounts into the Build Illinois |
| 23 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
| 24 | | Tax Increment Fund, and the Energy Infrastructure Fund |
| 25 | | pursuant to the preceding paragraphs or in any amendments to |
| 26 | | this Section hereafter enacted, beginning on the first day of |
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| 1 | | the first calendar month to occur on or after August 26, 2014 |
| 2 | | (the effective date of Public Act 98-1098), each month, from |
| 3 | | the collections made under Section 9 of the Use Tax Act, |
| 4 | | Section 9 of the Service Use Tax Act, Section 9 of the Service |
| 5 | | Occupation Tax Act, and Section 3 of the Retailers' Occupation |
| 6 | | Tax Act, the Department shall pay into the Tax Compliance and |
| 7 | | Administration Fund, to be used, subject to appropriation, to |
| 8 | | fund additional auditors and compliance personnel at the |
| 9 | | Department of Revenue, an amount equal to 1/12 of 5% of 80% of |
| 10 | | the cash receipts collected during the preceding fiscal year |
| 11 | | by the Audit Bureau of the Department under the Use Tax Act, |
| 12 | | the Service Use Tax Act, the Service Occupation Tax Act, the |
| 13 | | Retailers' Occupation Tax Act, and associated local occupation |
| 14 | | and use taxes administered by the Department. |
| 15 | | Subject to payments of amounts into the Build Illinois |
| 16 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
| 17 | | Tax Increment Fund, the Energy Infrastructure Fund, and the |
| 18 | | Tax Compliance and Administration Fund as provided in this |
| 19 | | Section, beginning on July 1, 2018 the Department shall pay |
| 20 | | each month into the Downstate Public Transportation Fund the |
| 21 | | moneys required to be so paid under Section 2-3 of the |
| 22 | | Downstate Public Transportation Act. |
| 23 | | Subject to successful execution and delivery of a |
| 24 | | public-private agreement between the public agency and private |
| 25 | | entity and completion of the civic build, beginning on July 1, |
| 26 | | 2023, of the remainder of the moneys received by the |
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| 1 | | Department under the Use Tax Act, the Service Use Tax Act, the |
| 2 | | Service Occupation Tax Act, and this Act, the Department shall |
| 3 | | deposit the following specified deposits in the aggregate from |
| 4 | | collections under the Use Tax Act, the Service Use Tax Act, the |
| 5 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
| 6 | | Act, as required under Section 8.25g of the State Finance Act |
| 7 | | for distribution consistent with the Public-Private |
| 8 | | Partnership for Civic and Transit Infrastructure Project Act. |
| 9 | | The moneys received by the Department pursuant to this Act and |
| 10 | | required to be deposited into the Civic and Transit |
| 11 | | Infrastructure Fund are subject to the pledge, claim, and |
| 12 | | charge set forth in Section 25-55 of the Public-Private |
| 13 | | Partnership for Civic and Transit Infrastructure Project Act. |
| 14 | | As used in this paragraph, "civic build", "private entity", |
| 15 | | "public-private agreement", and "public agency" have the |
| 16 | | meanings provided in Section 25-10 of the Public-Private |
| 17 | | Partnership for Civic and Transit Infrastructure Project Act. |
| 18 | | Fiscal Year............................Total Deposit |
| 19 | | 2024....................................$200,000,000 |
| 20 | | 2025....................................$206,000,000 |
| 21 | | 2026....................................$212,200,000 |
| 22 | | 2027....................................$218,500,000 |
| 23 | | 2028....................................$225,100,000 |
| 24 | | 2029....................................$288,700,000 |
| 25 | | 2030....................................$298,900,000 |
| 26 | | 2031....................................$309,300,000 |
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| | HB1064 | - 40 - | LRB103 00064 SPS 45064 b |
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| 1 | | 2032....................................$320,100,000 |
| 2 | | 2033....................................$331,200,000 |
| 3 | | 2034....................................$341,200,000 |
| 4 | | 2035....................................$351,400,000 |
| 5 | | 2036....................................$361,900,000 |
| 6 | | 2037....................................$372,800,000 |
| 7 | | 2038....................................$384,000,000 |
| 8 | | 2039....................................$395,500,000 |
| 9 | | 2040....................................$407,400,000 |
| 10 | | 2041....................................$419,600,000 |
| 11 | | 2042....................................$432,200,000 |
| 12 | | 2043....................................$445,100,000 |
| 13 | | Beginning July 1, 2021 and until July 1, 2022, subject to |
| 14 | | the payment of amounts into the State and Local Sales Tax |
| 15 | | Reform Fund, the Build Illinois Fund, the McCormick Place |
| 16 | | Expansion Project Fund, the Illinois Tax Increment Fund, the |
| 17 | | Energy Infrastructure Fund, and the Tax Compliance and |
| 18 | | Administration Fund as provided in this Section, the |
| 19 | | Department shall pay each month into the Road Fund the amount |
| 20 | | estimated to represent 16% of the net revenue realized from |
| 21 | | the taxes imposed on motor fuel and gasohol. Beginning July 1, |
| 22 | | 2022 and until July 1, 2023, subject to the payment of amounts |
| 23 | | into the State and Local Sales Tax Reform Fund, the Build |
| 24 | | Illinois Fund, the McCormick Place Expansion Project Fund, the |
| 25 | | Illinois Tax Increment Fund, the Energy Infrastructure Fund, |
| 26 | | and the Tax Compliance and Administration Fund as provided in |
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| 1 | | this Section, the Department shall pay each month into the |
| 2 | | Road Fund the amount estimated to represent 32% of the net |
| 3 | | revenue realized from the taxes imposed on motor fuel and |
| 4 | | gasohol. Beginning July 1, 2023 and until July 1, 2024, |
| 5 | | subject to the payment of amounts into the State and Local |
| 6 | | Sales Tax Reform Fund, the Build Illinois Fund, the McCormick |
| 7 | | Place Expansion Project Fund, the Illinois Tax Increment Fund, |
| 8 | | the Energy Infrastructure Fund, and the Tax Compliance and |
| 9 | | Administration Fund as provided in this Section, the |
| 10 | | Department shall pay each month into the Road Fund the amount |
| 11 | | estimated to represent 48% of the net revenue realized from |
| 12 | | the taxes imposed on motor fuel and gasohol. Beginning July 1, |
| 13 | | 2024 and until July 1, 2025, subject to the payment of amounts |
| 14 | | into the State and Local Sales Tax Reform Fund, the Build |
| 15 | | Illinois Fund, the McCormick Place Expansion Project Fund, the |
| 16 | | Illinois Tax Increment Fund, the Energy Infrastructure Fund, |
| 17 | | and the Tax Compliance and Administration Fund as provided in |
| 18 | | this Section, the Department shall pay each month into the |
| 19 | | Road Fund the amount estimated to represent 64% of the net |
| 20 | | revenue realized from the taxes imposed on motor fuel and |
| 21 | | gasohol. Beginning on July 1, 2025, subject to the payment of |
| 22 | | amounts into the State and Local Sales Tax Reform Fund, the |
| 23 | | Build Illinois Fund, the McCormick Place Expansion Project |
| 24 | | Fund, the Illinois Tax Increment Fund, the Energy |
| 25 | | Infrastructure Fund, and the Tax Compliance and Administration |
| 26 | | Fund as provided in this Section, the Department shall pay |
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| | HB1064 | - 42 - | LRB103 00064 SPS 45064 b |
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| 1 | | each month into the Road Fund the amount estimated to |
| 2 | | represent 80% of the net revenue realized from the taxes |
| 3 | | imposed on motor fuel and gasohol. As used in this paragraph |
| 4 | | "motor fuel" has the meaning given to that term in Section 1.1 |
| 5 | | of the Motor Fuel Tax Law, and "gasohol" has the meaning given |
| 6 | | to that term in Section 3-40 of this Act. |
| 7 | | Of the remainder of the moneys received by the Department |
| 8 | | pursuant
to this Act, 75% thereof shall be paid into the State |
| 9 | | Treasury and 25%
shall be reserved in a special account and |
| 10 | | used only for the transfer to
the Common School Fund as part of |
| 11 | | the monthly transfer from the General
Revenue Fund in |
| 12 | | accordance with Section 8a of the State
Finance Act. |
| 13 | | As soon as possible after the first day of each month, upon |
| 14 | | certification
of the Department of Revenue, the Comptroller |
| 15 | | shall order transferred and
the Treasurer shall transfer from |
| 16 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount |
| 17 | | equal to 1.7% of 80% of the net revenue realized
under this Act |
| 18 | | for the second preceding month.
Beginning April 1, 2000, this |
| 19 | | transfer is no longer required
and shall not be made. |
| 20 | | Net revenue realized for a month shall be the revenue |
| 21 | | collected
by the State pursuant to this Act, less the amount |
| 22 | | paid out during that
month as refunds to taxpayers for |
| 23 | | overpayment of liability. |
| 24 | | For greater simplicity of administration, manufacturers, |
| 25 | | importers
and wholesalers whose products are sold at retail in |
| 26 | | Illinois by
numerous retailers, and who wish to do so, may |
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| 1 | | assume the responsibility
for accounting and paying to the |
| 2 | | Department all tax accruing under this
Act with respect to |
| 3 | | such sales, if the retailers who are affected do not
make |
| 4 | | written objection to the Department to this arrangement. |
| 5 | | (Source: P.A. 101-10, Article 15, Section 15-10, eff. 6-5-19; |
| 6 | | 101-10, Article 25, Section 25-105, eff. 6-5-19; 101-27, eff. |
| 7 | | 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19; |
| 8 | | 101-636, eff. 6-10-20; 102-700, Article 60, Section 60-15, |
| 9 | | eff. 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22; |
| 10 | | revised 8-16-22.)
|
| 11 | | (Text of Section after amendment by P.A. 102-1019)
|
| 12 | | Sec. 9. Except as to motor vehicles, watercraft, aircraft, |
| 13 | | and
trailers that are required to be registered with an agency |
| 14 | | of this State,
each retailer
required or authorized to collect |
| 15 | | the tax imposed by this Act shall pay
to the Department the |
| 16 | | amount of such tax (except as otherwise provided)
at the time |
| 17 | | when he is required to file his return for the period during
|
| 18 | | which such tax was collected, less a discount of 2.1% prior to
|
| 19 | | January 1, 1990, and 1.75% on and after January 1, 1990, or $5 |
| 20 | | per calendar
year, whichever is greater, which is allowed to |
| 21 | | reimburse the retailer
for expenses incurred in collecting the |
| 22 | | tax, keeping records, preparing
and filing returns, remitting |
| 23 | | the tax and supplying data to the
Department on request. When |
| 24 | | determining the discount allowed under this Section, retailers |
| 25 | | shall include the amount of tax that would have been due at the |
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| 1 | | 6.25% rate but for the 1.25% rate imposed on sales tax holiday |
| 2 | | items under Public Act 102-700 this amendatory Act of the |
| 3 | | 102nd General Assembly. The discount under this Section is not |
| 4 | | allowed for the 1.25% portion of taxes paid on aviation fuel |
| 5 | | that is subject to the revenue use requirements of 49 U.S.C. |
| 6 | | 47107(b) and 49 U.S.C. 47133. When determining the discount |
| 7 | | allowed under this Section, retailers shall include the amount |
| 8 | | of tax that would have been due at the 1% rate but for the 0% |
| 9 | | rate imposed under Public Act 102-700 this amendatory Act of |
| 10 | | the 102nd General Assembly. In the case of retailers who |
| 11 | | report and pay the
tax on a transaction by transaction basis, |
| 12 | | as provided in this Section,
such discount shall be taken with |
| 13 | | each such tax remittance instead of
when such retailer files |
| 14 | | his periodic return. The discount allowed under this Section |
| 15 | | is allowed only for returns that are filed in the manner |
| 16 | | required by this Act. The Department may disallow the discount |
| 17 | | for retailers whose certificate of registration is revoked at |
| 18 | | the time the return is filed, but only if the Department's |
| 19 | | decision to revoke the certificate of registration has become |
| 20 | | final. A retailer need not remit
that part of any tax collected |
| 21 | | by him to the extent that he is required
to remit and does |
| 22 | | remit the tax imposed by the Retailers' Occupation
Tax Act, |
| 23 | | with respect to the sale of 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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| | HB1064 | - 45 - | LRB103 00064 SPS 45064 b |
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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. The return shall include the gross receipts on food |
| 14 | | for human consumption that is to be consumed off the premises |
| 15 | | where it is sold (other than alcoholic beverages, food |
| 16 | | consisting of or infused with adult use cannabis, soft drinks, |
| 17 | | and food that has been prepared for immediate consumption) |
| 18 | | which were received during the preceding calendar month, |
| 19 | | quarter, or year, as appropriate, and upon which tax would |
| 20 | | have been due but for the 0% rate imposed under Public Act |
| 21 | | 102-700 this amendatory Act of the 102nd General Assembly. The |
| 22 | | return shall also include the amount of tax that would have |
| 23 | | been due on food for human consumption that is to be consumed |
| 24 | | off the premises where it is sold (other than alcoholic |
| 25 | | beverages, food consisting of or infused with adult use |
| 26 | | cannabis, soft drinks, and food that has been prepared for |
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| 1 | | immediate consumption) but for the 0% rate imposed under |
| 2 | | Public Act 102-700 this amendatory Act of the 102nd General |
| 3 | | Assembly. |
| 4 | | On and after January 1, 2018, except for returns required |
| 5 | | to be filed prior to January 1, 2023 for motor vehicles, |
| 6 | | watercraft, aircraft, and trailers that are required to be |
| 7 | | registered with an agency of this State, with respect to |
| 8 | | retailers whose annual gross receipts average $20,000 or more, |
| 9 | | all returns required to be filed pursuant to this Act shall be |
| 10 | | filed electronically. On and after January 1, 2023, with |
| 11 | | respect to retailers whose annual gross receipts average |
| 12 | | $20,000 or more, all returns required to be filed pursuant to |
| 13 | | this Act, including, but not limited to, returns for motor |
| 14 | | vehicles, watercraft, aircraft, and trailers that are required |
| 15 | | to be registered with an agency of this State, shall be filed |
| 16 | | electronically. Retailers 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 the business of selling tangible |
| 4 | | personal property at retail in this State; |
| 5 | | 3. The total amount of taxable receipts received by |
| 6 | | him during the
preceding calendar month from sales of |
| 7 | | tangible personal property by him
during such preceding |
| 8 | | calendar month, including receipts from charge and
time |
| 9 | | sales, but less all deductions allowed by law; |
| 10 | | 4. The amount of credit provided in Section 2d of this |
| 11 | | Act; |
| 12 | | 5. The amount of tax due; |
| 13 | | 5-5. The signature of the taxpayer; and |
| 14 | | 6. Such other reasonable information as the Department |
| 15 | | may
require. |
| 16 | | Each retailer required or authorized to collect the tax |
| 17 | | imposed by this Act on aviation fuel sold at retail in this |
| 18 | | State during the preceding calendar month shall, instead of |
| 19 | | reporting and paying tax on aviation fuel as otherwise |
| 20 | | required by this Section, report and pay such tax on a separate |
| 21 | | aviation fuel tax return. The requirements related to the |
| 22 | | return shall be as otherwise provided in this Section. |
| 23 | | Notwithstanding any other provisions of this Act to the |
| 24 | | contrary, retailers collecting tax on aviation fuel shall file |
| 25 | | all aviation fuel tax returns and shall make all aviation fuel |
| 26 | | tax payments by electronic means in the manner and form |
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| 1 | | required by the Department. For purposes of this Section, |
| 2 | | "aviation fuel" means jet fuel and 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, retailers 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
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| 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
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| 6 | | immediately preceding calendar year divided by 12.
Beginning |
| 7 | | on October 1, 2002, a taxpayer who has a tax liability in the
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| 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 | | Before October 1, 2000, if the taxpayer's average monthly |
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| 1 | | tax liability
to the Department
under this Act, the Retailers' |
| 2 | | Occupation Tax Act, the Service
Occupation Tax Act, the |
| 3 | | Service Use Tax Act was $10,000 or more
during
the preceding 4 |
| 4 | | complete calendar quarters, he shall file a return with the
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| 5 | | Department each month by the 20th day of the month next |
| 6 | | following the month
during which such tax liability is |
| 7 | | incurred and shall make payments to the
Department on or |
| 8 | | before the 7th, 15th, 22nd and last day of the month
during |
| 9 | | which such liability is incurred.
On and after October 1, |
| 10 | | 2000, if the taxpayer's average monthly tax liability
to the |
| 11 | | Department under this Act, the Retailers' Occupation Tax Act,
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| 12 | | the
Service Occupation Tax Act, and the Service Use Tax Act was |
| 13 | | $20,000 or more
during the preceding 4 complete calendar |
| 14 | | quarters, he shall file a return with
the Department each |
| 15 | | month by the 20th day of the month next following the month
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| 16 | | during which such tax liability is incurred and shall make |
| 17 | | payment to the
Department on or before the 7th, 15th, 22nd and |
| 18 | | last day of the
month during
which such liability is incurred.
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| 19 | | If the month during which such tax
liability is incurred began |
| 20 | | prior to January 1, 1985, each payment shall be
in an amount |
| 21 | | equal to 1/4 of the taxpayer's
actual liability for the month |
| 22 | | or an amount set by the Department not to
exceed 1/4 of the |
| 23 | | average monthly liability of the taxpayer to the
Department |
| 24 | | for the preceding 4 complete calendar quarters (excluding the
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| 25 | | month of highest liability and the month of lowest liability |
| 26 | | in such 4
quarter period). If the month during which such tax |
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| 1 | | liability is incurred
begins on or after January 1, 1985, and |
| 2 | | prior to January 1, 1987, each
payment shall be in an amount |
| 3 | | equal to 22.5% of the taxpayer's actual liability
for the |
| 4 | | month or 27.5% of the taxpayer's liability for the same |
| 5 | | calendar
month of the preceding year. If the month during |
| 6 | | which such tax liability
is incurred begins on or after |
| 7 | | January 1, 1987, and prior to January 1,
1988, each payment |
| 8 | | shall be in an amount equal to 22.5% of the taxpayer's
actual |
| 9 | | liability for the month or 26.25% of the taxpayer's liability |
| 10 | | for
the same calendar month of the preceding year. If the month |
| 11 | | during which such
tax liability is incurred begins on or after |
| 12 | | January 1, 1988, and prior to
January 1, 1989,
or begins on or |
| 13 | | after January 1, 1996, each payment shall be in an amount equal
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| 14 | | to 22.5% of the taxpayer's actual liability for the month or |
| 15 | | 25% of the
taxpayer's liability for the same calendar month of |
| 16 | | the preceding year. If the
month during which such tax |
| 17 | | liability is incurred begins on or after January 1,
1989,
and |
| 18 | | prior to January 1, 1996, each payment shall be in an amount |
| 19 | | equal to 22.5%
of the taxpayer's actual liability for the |
| 20 | | month or 25% of the taxpayer's
liability for the same calendar |
| 21 | | month of the preceding year or 100% of the
taxpayer's actual |
| 22 | | liability for the quarter monthly reporting period. The
amount |
| 23 | | of such quarter monthly payments shall be credited against the |
| 24 | | final tax
liability
of the taxpayer's return for that month. |
| 25 | | Before October 1, 2000, once
applicable, the requirement
of |
| 26 | | the making of quarter monthly payments to the Department shall |
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| 1 | | continue
until such taxpayer's average monthly liability to |
| 2 | | the Department during
the preceding 4 complete calendar |
| 3 | | quarters (excluding the month of highest
liability and the |
| 4 | | month of lowest liability) is less than
$9,000, or until
such |
| 5 | | taxpayer's average monthly liability to the Department as |
| 6 | | computed for
each calendar quarter of the 4 preceding complete |
| 7 | | calendar quarter period
is less than $10,000. However, if a |
| 8 | | taxpayer can show the
Department that
a substantial change in |
| 9 | | the taxpayer's business has occurred which causes
the taxpayer |
| 10 | | to anticipate that his average monthly tax liability for the
|
| 11 | | reasonably foreseeable future will fall below the $10,000 |
| 12 | | threshold
stated above, then
such taxpayer
may petition the |
| 13 | | Department for change in such taxpayer's reporting status.
On |
| 14 | | and after October 1, 2000, once applicable, the requirement of |
| 15 | | the making
of quarter monthly payments to the Department shall |
| 16 | | continue until such
taxpayer's average monthly liability to |
| 17 | | the Department during the preceding 4
complete calendar |
| 18 | | quarters (excluding the month of highest liability and the
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| 19 | | month of lowest liability) is less than $19,000 or until such |
| 20 | | taxpayer's
average monthly liability to the Department as |
| 21 | | computed for each calendar
quarter of the 4 preceding complete |
| 22 | | calendar quarter period is less than
$20,000. However, if a |
| 23 | | taxpayer can show the Department that a substantial
change in |
| 24 | | the taxpayer's business has occurred which causes the taxpayer |
| 25 | | to
anticipate that his average monthly tax liability for the |
| 26 | | reasonably
foreseeable future will fall below the $20,000 |
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| 1 | | threshold stated above, then
such taxpayer may petition the |
| 2 | | Department for a change in such taxpayer's
reporting status.
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| 3 | | The Department shall change such taxpayer's reporting status |
| 4 | | unless it
finds that such change is seasonal in nature and not |
| 5 | | likely to be long
term. Quarter monthly payment status shall |
| 6 | | be determined under this paragraph as if the rate reduction to |
| 7 | | 1.25% in Public Act 102-700 this amendatory Act of the 102nd |
| 8 | | General Assembly on sales tax holiday items had not occurred. |
| 9 | | For quarter monthly payments due on or after July 1, 2023 and |
| 10 | | through June 30, 2024, "25% of the taxpayer's liability for |
| 11 | | the same calendar month of the preceding year" shall be |
| 12 | | determined as if the rate reduction to 1.25% in Public Act |
| 13 | | 102-700 this amendatory Act of the 102nd General Assembly on |
| 14 | | sales tax holiday items had not occurred. Quarter monthly |
| 15 | | payment status shall be determined under this paragraph as if |
| 16 | | the rate reduction to 0% in Public Act 102-700 this amendatory |
| 17 | | Act of the 102nd General Assembly on food for human |
| 18 | | consumption that is to be consumed off the premises where it is |
| 19 | | sold (other than alcoholic beverages, food consisting of or |
| 20 | | infused with adult use cannabis, soft drinks, and food that |
| 21 | | has been prepared for immediate consumption) had not occurred. |
| 22 | | For quarter monthly payments due under this paragraph on or |
| 23 | | after July 1, 2023 and through June 30, 2024, "25% of the |
| 24 | | taxpayer's liability for the same calendar month of the |
| 25 | | preceding year" shall be determined as if the rate reduction |
| 26 | | to 0% in Public Act 102-700 this amendatory Act of the 102nd |
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| 1 | | General Assembly had not occurred. If any such quarter monthly |
| 2 | | payment is not paid at the time or in
the amount required by |
| 3 | | this Section, then the taxpayer shall be liable for
penalties |
| 4 | | and interest on
the difference between the minimum amount due |
| 5 | | and the amount of such
quarter monthly payment actually and |
| 6 | | timely paid, except insofar as the
taxpayer has previously |
| 7 | | made payments for that month to the Department in
excess of the |
| 8 | | minimum payments previously due as provided in this Section.
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| 9 | | The Department shall make reasonable rules and regulations to |
| 10 | | govern the
quarter monthly payment amount and quarter monthly |
| 11 | | payment dates for
taxpayers who file on other than a calendar |
| 12 | | monthly basis. |
| 13 | | If any such payment provided for in this Section exceeds |
| 14 | | the taxpayer's
liabilities under this Act, the Retailers' |
| 15 | | Occupation Tax Act, the Service
Occupation Tax Act and the |
| 16 | | Service Use Tax Act, as shown by an original
monthly return, |
| 17 | | the Department shall issue to the taxpayer a credit
memorandum |
| 18 | | no later than 30 days after the date of payment, which
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| 19 | | memorandum may be submitted by the taxpayer to the Department |
| 20 | | in payment of
tax liability subsequently to be remitted by the |
| 21 | | taxpayer to the Department
or be assigned by the taxpayer to a |
| 22 | | similar taxpayer under this Act, the
Retailers' Occupation Tax |
| 23 | | Act, the Service Occupation Tax Act or the
Service Use Tax Act, |
| 24 | | in accordance with reasonable rules and regulations to
be |
| 25 | | prescribed by the Department, except that if such excess |
| 26 | | payment is
shown on an original monthly return and is made |
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| 1 | | after December 31, 1986, no
credit memorandum shall be issued, |
| 2 | | unless requested by the taxpayer. If no
such request is made, |
| 3 | | the taxpayer may credit such excess payment against
tax |
| 4 | | liability subsequently to be remitted by the taxpayer to the |
| 5 | | Department
under this Act, the Retailers' Occupation Tax Act, |
| 6 | | the Service Occupation
Tax Act or the Service Use Tax Act, in |
| 7 | | accordance with reasonable rules and
regulations prescribed by |
| 8 | | the Department. If the Department subsequently
determines that |
| 9 | | all or any part of the credit taken was not actually due to
the |
| 10 | | taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall |
| 11 | | be
reduced by 2.1% or 1.75% of the difference between the |
| 12 | | credit taken and
that actually due, and the taxpayer shall be |
| 13 | | liable for penalties and
interest on such difference. |
| 14 | | If the retailer is otherwise required to file a monthly |
| 15 | | return and if the
retailer's average monthly tax liability to |
| 16 | | the Department
does not exceed $200, the Department may |
| 17 | | authorize his returns to be
filed on a quarter annual basis, |
| 18 | | with the return for January, February,
and March of a given |
| 19 | | year being due by April 20 of such year; with the
return for |
| 20 | | April, May and June of a given year being due by July 20 of
|
| 21 | | such year; with the return for July, August and September of a |
| 22 | | given
year being due by October 20 of such year, and with the |
| 23 | | return for
October, November and December of a given year |
| 24 | | being due by January 20
of the following year. |
| 25 | | If the retailer is otherwise required to file a monthly or |
| 26 | | quarterly
return and if the retailer's average monthly tax |
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| 1 | | liability to the
Department does not exceed $50, the |
| 2 | | Department may authorize his returns to
be filed on an annual |
| 3 | | basis, with the return for a given year being due by
January 20 |
| 4 | | of the following year. |
| 5 | | Such quarter annual and annual returns, as to form and |
| 6 | | substance,
shall be subject to the same requirements as |
| 7 | | monthly returns. |
| 8 | | Notwithstanding any other provision in this Act concerning |
| 9 | | the time
within which a retailer may file his return, in the |
| 10 | | case of any retailer
who ceases to engage in a kind of business |
| 11 | | which makes him responsible
for filing returns under this Act, |
| 12 | | such retailer shall file a final
return under this Act with the |
| 13 | | Department not more than one month after
discontinuing such |
| 14 | | business. |
| 15 | | In addition, with respect to motor vehicles, watercraft,
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| 16 | | aircraft, and trailers that are required to be registered with |
| 17 | | an agency of
this State, except as otherwise provided in this |
| 18 | | Section, every
retailer selling this kind of tangible personal |
| 19 | | property shall file,
with the Department, upon a form to be |
| 20 | | prescribed and supplied by the
Department, a separate return |
| 21 | | for each such item of tangible personal
property which the |
| 22 | | retailer sells, except that if, in the same
transaction, (i) a |
| 23 | | retailer of aircraft, watercraft, motor vehicles or
trailers |
| 24 | | transfers more than
one aircraft, watercraft, motor
vehicle or |
| 25 | | trailer to another aircraft, watercraft, motor vehicle or
|
| 26 | | trailer retailer for the purpose of resale
or (ii) a retailer |
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| 1 | | of aircraft, watercraft, motor vehicles, or trailers
transfers |
| 2 | | more than one aircraft, watercraft, motor vehicle, or trailer |
| 3 | | to a
purchaser for use as a qualifying rolling stock as |
| 4 | | provided in Section 3-55 of
this Act, then
that seller may |
| 5 | | report the transfer of all the
aircraft, watercraft, motor
|
| 6 | | vehicles
or trailers involved in that transaction to the |
| 7 | | Department on the same
uniform
invoice-transaction reporting |
| 8 | | return form.
For purposes of this Section, "watercraft" means |
| 9 | | a Class 2, Class 3, or
Class
4 watercraft as defined in Section |
| 10 | | 3-2 of the Boat Registration and Safety Act,
a
personal |
| 11 | | watercraft, or any boat equipped with an inboard motor. |
| 12 | | In addition, with respect to motor vehicles, watercraft, |
| 13 | | aircraft, and trailers that are required to be registered with |
| 14 | | an agency of this State, every person who is engaged in the |
| 15 | | business of leasing or renting such items and who, in |
| 16 | | connection with such business, sells any such item to a |
| 17 | | retailer for the purpose of resale is, notwithstanding any |
| 18 | | other provision of this Section to the contrary, authorized to |
| 19 | | meet the return-filing requirement of this Act by reporting |
| 20 | | the transfer of all the aircraft, watercraft, motor vehicles, |
| 21 | | or trailers transferred for resale during a month to the |
| 22 | | Department on the same uniform invoice-transaction reporting |
| 23 | | return form on or before the 20th of the month following the |
| 24 | | month in which the transfer takes place. Notwithstanding any |
| 25 | | other provision of this Act to the contrary, all returns filed |
| 26 | | under this paragraph must be filed by electronic means in the |
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| 1 | | manner and form as required by the Department. |
| 2 | | The transaction reporting return in the case of motor |
| 3 | | vehicles
or trailers that are required to be registered with |
| 4 | | an agency of this
State, shall
be the same document as the |
| 5 | | Uniform Invoice referred to in Section 5-402
of the Illinois |
| 6 | | Vehicle Code and must show the name and address of the
seller; |
| 7 | | the name and address of the purchaser; the amount of the |
| 8 | | selling
price including the amount allowed by the retailer for |
| 9 | | traded-in
property, if any; the amount allowed by the retailer |
| 10 | | for the traded-in
tangible personal property, if any, to the |
| 11 | | extent to which Section 2 of
this Act allows an exemption for |
| 12 | | the value of traded-in property; the
balance payable after |
| 13 | | deducting such trade-in allowance from the total
selling |
| 14 | | price; the amount of tax due from the retailer with respect to
|
| 15 | | such transaction; the amount of tax collected from the |
| 16 | | purchaser by the
retailer on such transaction (or satisfactory |
| 17 | | evidence that such tax is
not due in that particular instance, |
| 18 | | if that is claimed to be the fact);
the place and date of the |
| 19 | | sale; a sufficient identification of the
property sold; such |
| 20 | | other information as is required in Section 5-402 of
the |
| 21 | | Illinois Vehicle Code, and such other information as the |
| 22 | | Department
may reasonably require. |
| 23 | | The transaction reporting return in the case of watercraft
|
| 24 | | and aircraft must show
the name and address of the seller; the |
| 25 | | name and address of the
purchaser; the amount of the selling |
| 26 | | price including the amount allowed
by the retailer for |
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| 1 | | traded-in property, if any; the amount allowed by
the retailer |
| 2 | | for the traded-in tangible personal property, if any, to
the |
| 3 | | extent to which Section 2 of this Act allows an exemption for |
| 4 | | the
value of traded-in property; the balance payable after |
| 5 | | deducting such
trade-in allowance from the total selling |
| 6 | | price; the amount of tax due
from the retailer with respect to |
| 7 | | such transaction; the amount of tax
collected from the |
| 8 | | purchaser by the retailer on such transaction (or
satisfactory |
| 9 | | evidence that such tax is not due in that particular
instance, |
| 10 | | if that is claimed to be the fact); the place and date of the
|
| 11 | | sale, a sufficient identification of the property sold, and |
| 12 | | such other
information as the Department may reasonably |
| 13 | | require. |
| 14 | | Such transaction reporting return shall be filed not later |
| 15 | | than 20
days after the date of delivery of the item that is |
| 16 | | being sold, but may
be filed by the retailer at any time sooner |
| 17 | | than that if he chooses to
do so. The transaction reporting |
| 18 | | return and tax remittance or proof of
exemption from the tax |
| 19 | | that is imposed by this Act may be transmitted to
the |
| 20 | | Department by way of the State agency with which, or State |
| 21 | | officer
with whom, the tangible personal property must be |
| 22 | | titled or registered
(if titling or registration is required) |
| 23 | | if the Department and such
agency or State officer determine |
| 24 | | that this procedure will expedite the
processing of |
| 25 | | applications for title or registration. |
| 26 | | With each such transaction reporting return, the retailer |
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| 1 | | shall remit
the proper amount of tax due (or shall submit |
| 2 | | satisfactory evidence that
the sale is not taxable if that is |
| 3 | | the case), to the Department or its
agents, whereupon the |
| 4 | | Department shall issue, in the purchaser's name, a
tax receipt |
| 5 | | (or a certificate of exemption if the Department is
satisfied |
| 6 | | that the particular sale is tax exempt) which such purchaser
|
| 7 | | may submit to the agency with which, or State officer with |
| 8 | | whom, he must
title or register the tangible personal property |
| 9 | | that is involved (if
titling or registration is required) in |
| 10 | | support of such purchaser's
application for an Illinois |
| 11 | | certificate or other evidence of title or
registration to such |
| 12 | | tangible personal property. |
| 13 | | No retailer's failure or refusal to remit tax under this |
| 14 | | Act
precludes a user, who has paid the proper tax to the |
| 15 | | retailer, from
obtaining his certificate of title or other |
| 16 | | evidence of title or
registration (if titling or registration |
| 17 | | is required) upon satisfying
the Department that such user has |
| 18 | | paid the proper tax (if tax is due) to
the retailer. The |
| 19 | | Department shall adopt appropriate rules to carry out
the |
| 20 | | mandate of this paragraph. |
| 21 | | If the user who would otherwise pay tax to the retailer |
| 22 | | wants the
transaction reporting return filed and the payment |
| 23 | | of tax or proof of
exemption made to the Department before the |
| 24 | | retailer is willing to take
these actions and such user has not |
| 25 | | paid the tax to the retailer, such
user may certify to the fact |
| 26 | | of such delay by the retailer, and may
(upon the Department |
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| 1 | | being satisfied of the truth of such certification)
transmit |
| 2 | | the information required by the transaction reporting return
|
| 3 | | and the remittance for tax or proof of exemption directly to |
| 4 | | the
Department and obtain his tax receipt or exemption |
| 5 | | determination, in
which event the transaction reporting return |
| 6 | | and tax remittance (if a
tax payment was required) shall be |
| 7 | | credited by the Department to the
proper retailer's account |
| 8 | | with the Department, but without the 2.1% or 1.75%
discount |
| 9 | | provided for in this Section being allowed. When the user pays
|
| 10 | | the tax directly to the Department, he shall pay the tax in the |
| 11 | | same
amount and in the same form in which it would be remitted |
| 12 | | if the tax had
been remitted to the Department by the retailer. |
| 13 | | Where a retailer collects the tax with respect to the |
| 14 | | selling price
of tangible personal property which he sells and |
| 15 | | the purchaser
thereafter returns such tangible personal |
| 16 | | property and the retailer
refunds the selling price thereof to |
| 17 | | the purchaser, such retailer shall
also refund, to the |
| 18 | | purchaser, the tax so collected from the purchaser.
When |
| 19 | | filing his return for the period in which he refunds such tax |
| 20 | | to
the purchaser, the retailer may deduct the amount of the tax |
| 21 | | so refunded
by him to the purchaser from any other use tax |
| 22 | | which such retailer may
be required to pay or remit to the |
| 23 | | Department, as shown by such return,
if the amount of the tax |
| 24 | | to be deducted was previously remitted to the
Department by |
| 25 | | such retailer. If the retailer has not previously
remitted the |
| 26 | | amount of such tax to the Department, he is entitled to no
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| 1 | | deduction under this Act upon refunding such tax to the |
| 2 | | purchaser. |
| 3 | | Any retailer filing a return under this Section shall also |
| 4 | | include
(for the purpose of paying tax thereon) the total tax |
| 5 | | covered by such
return upon the selling price of tangible |
| 6 | | personal property purchased by
him at retail from a retailer, |
| 7 | | but as to which the tax imposed by this
Act was not collected |
| 8 | | from the retailer filing such return, and such
retailer shall |
| 9 | | remit the amount of such tax to the Department when
filing such |
| 10 | | return. |
| 11 | | If experience indicates such action to be practicable, the |
| 12 | | Department
may prescribe and furnish a combination or joint |
| 13 | | return which will
enable retailers, who are required to file |
| 14 | | returns hereunder and also
under the Retailers' Occupation Tax |
| 15 | | Act, to furnish all the return
information required by both |
| 16 | | Acts on the one form. |
| 17 | | Where the retailer has more than one business registered |
| 18 | | with the
Department under separate registration under this |
| 19 | | Act, such retailer may
not file each return that is due as a |
| 20 | | single return covering all such
registered businesses, but |
| 21 | | shall file separate returns for each such
registered business. |
| 22 | | Beginning February 1, 2024, the Department shall pay into |
| 23 | | the Human Services Youth Programming Fund 100% of the net |
| 24 | | revenue realized for the preceding month from the 3.75% |
| 25 | | surcharge on the selling price of firearms and firearm |
| 26 | | component parts. |
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| 1 | | Beginning January 1, 1990, each month the Department shall |
| 2 | | pay into the
State and Local Sales Tax Reform Fund, a special |
| 3 | | fund in the State Treasury
which is hereby created, the net |
| 4 | | revenue realized for the preceding month
from the 1% tax |
| 5 | | imposed under this Act. |
| 6 | | Beginning January 1, 1990, each month the Department shall |
| 7 | | pay into
the County and Mass Transit District Fund 4% of the |
| 8 | | net revenue realized
for the preceding month from the 6.25% |
| 9 | | general rate
on the selling price of tangible personal |
| 10 | | property which is purchased
outside Illinois at retail from a |
| 11 | | retailer and which is titled or
registered by an agency of this |
| 12 | | State's government. |
| 13 | | Beginning January 1, 1990, each month the Department shall |
| 14 | | pay into
the State and Local Sales Tax Reform Fund, a special |
| 15 | | fund in the State
Treasury, 20% of the net revenue realized
for |
| 16 | | the preceding month from the 6.25% general rate on the selling
|
| 17 | | price of tangible personal property, other than (i) tangible |
| 18 | | personal property
which is purchased outside Illinois at |
| 19 | | retail from a retailer and which is
titled or registered by an |
| 20 | | agency of this State's government and (ii) aviation fuel sold |
| 21 | | on or after December 1, 2019. This exception for aviation fuel |
| 22 | | only applies for so long as the revenue use requirements of 49 |
| 23 | | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. |
| 24 | | For aviation fuel sold on or after December 1, 2019, each |
| 25 | | month the Department shall pay into the State Aviation Program |
| 26 | | Fund 20% of the net revenue realized for the preceding month |
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| 1 | | from the 6.25% general rate on the selling price of aviation |
| 2 | | fuel, less an amount estimated by the Department to be |
| 3 | | required for refunds of the 20% portion of the tax on aviation |
| 4 | | fuel under this Act, which amount shall be deposited into the |
| 5 | | Aviation Fuel Sales Tax Refund Fund. The Department shall only |
| 6 | | pay moneys into the State Aviation Program Fund and the |
| 7 | | Aviation Fuels Sales Tax Refund Fund under this Act for so long |
| 8 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
| 9 | | U.S.C. 47133 are binding on the State. |
| 10 | | Beginning August 1, 2000, each
month the Department shall |
| 11 | | pay into the
State and Local Sales Tax Reform Fund 100% of the |
| 12 | | net revenue realized for the
preceding month from the 1.25% |
| 13 | | rate on the selling price of motor fuel and
gasohol. If, in any |
| 14 | | month, the tax on sales tax holiday items, as defined in |
| 15 | | Section 3-6, is imposed at the rate of 1.25%, then the |
| 16 | | Department shall pay 100% of the net revenue realized for that |
| 17 | | month from the 1.25% rate on the selling price of sales tax |
| 18 | | holiday items into the
State and Local Sales Tax Reform Fund. |
| 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 | | Of the remainder of the moneys received by the Department |
| 11 | | pursuant to
this Act, (a) 1.75% thereof shall be paid
into the |
| 12 | | Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on |
| 13 | | and after July 1, 1989, 3.8% thereof shall be paid into the
|
| 14 | | Build Illinois Fund; provided, however, that if in any fiscal |
| 15 | | year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case |
| 16 | | may be, of the
moneys received by the Department and required |
| 17 | | to be paid into the Build
Illinois Fund pursuant to Section 3 |
| 18 | | of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax |
| 19 | | Act, Section 9 of the Service Use
Tax Act, and Section 9 of the |
| 20 | | Service Occupation Tax Act, such Acts being
hereinafter called |
| 21 | | the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case |
| 22 | | may be, of moneys being hereinafter called the "Tax Act |
| 23 | | Amount",
and (2) the amount transferred to the Build Illinois |
| 24 | | Fund from the State
and Local Sales Tax Reform Fund shall be |
| 25 | | less than the Annual Specified
Amount (as defined in Section 3 |
| 26 | | of the Retailers' Occupation Tax Act), an
amount equal to the |
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| 1 | | difference shall be immediately paid into the Build
Illinois |
| 2 | | Fund from other moneys received by the Department pursuant to |
| 3 | | the
Tax Acts; and further provided, that if on the last |
| 4 | | business day of any
month the sum of (1) the Tax Act Amount |
| 5 | | required to be deposited into the
Build Illinois Bond Account |
| 6 | | in the Build Illinois Fund during such month
and (2) the amount |
| 7 | | transferred during such month to the Build Illinois Fund
from |
| 8 | | the State and Local Sales Tax Reform Fund shall have been less |
| 9 | | than
1/12 of the Annual Specified Amount, an amount equal to |
| 10 | | the difference
shall be immediately paid into the Build |
| 11 | | Illinois Fund from other moneys
received by the Department |
| 12 | | pursuant to the Tax Acts; and,
further provided, that in no |
| 13 | | event shall the payments required under the
preceding proviso |
| 14 | | result in aggregate payments into the Build Illinois Fund
|
| 15 | | pursuant to this clause (b) for any fiscal year in excess of |
| 16 | | the greater
of (i) the Tax Act Amount or (ii) the Annual |
| 17 | | Specified Amount for such
fiscal year; and, further provided, |
| 18 | | that the amounts payable into the Build
Illinois Fund under |
| 19 | | this clause (b) shall be payable only until such time
as the |
| 20 | | aggregate amount on deposit under each trust
indenture |
| 21 | | securing Bonds issued and outstanding pursuant to the Build
|
| 22 | | Illinois Bond Act is sufficient, taking into account any |
| 23 | | future investment
income, to fully provide, in accordance with |
| 24 | | such indenture, for the
defeasance of or the payment of the |
| 25 | | principal of, premium, if any, and
interest on the Bonds |
| 26 | | secured by such indenture and on any Bonds expected
to be |
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| 1 | | issued thereafter and all fees and costs payable with respect |
| 2 | | thereto,
all as certified by the Director of the
Bureau of the |
| 3 | | Budget (now Governor's Office of Management and Budget). If
on |
| 4 | | the last
business day of any month in which Bonds are |
| 5 | | outstanding pursuant to the
Build Illinois Bond Act, the |
| 6 | | aggregate of the moneys deposited
in the Build Illinois Bond |
| 7 | | Account in the Build Illinois Fund in such month
shall be less |
| 8 | | than the amount required to be transferred in such month from
|
| 9 | | the Build Illinois Bond Account to the Build Illinois Bond |
| 10 | | Retirement and
Interest Fund pursuant to Section 13 of the |
| 11 | | Build Illinois Bond Act, an
amount equal to such deficiency |
| 12 | | shall be immediately paid
from other moneys received by the |
| 13 | | Department pursuant to the Tax Acts
to the Build Illinois |
| 14 | | Fund; provided, however, that any amounts paid to the
Build |
| 15 | | Illinois Fund in any fiscal year pursuant to this sentence |
| 16 | | shall be
deemed to constitute payments pursuant to clause (b) |
| 17 | | of the preceding
sentence and shall reduce the amount |
| 18 | | otherwise payable for such fiscal year
pursuant to clause (b) |
| 19 | | of the preceding sentence. The moneys received by
the |
| 20 | | Department pursuant to this Act and required to be deposited |
| 21 | | into the
Build Illinois Fund are subject to the pledge, claim |
| 22 | | and charge set forth
in Section 12 of the Build Illinois Bond |
| 23 | | Act. |
| 24 | | Subject to payment of amounts into the Build Illinois Fund |
| 25 | | as provided in
the preceding paragraph or in any amendment |
| 26 | | thereto hereafter enacted, the
following specified monthly |
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| 1 | | installment of the amount requested in the
certificate of the |
| 2 | | Chairman of the Metropolitan Pier and Exposition
Authority |
| 3 | | provided under Section 8.25f of the State Finance Act, but not |
| 4 | | in
excess of the sums designated as "Total Deposit", shall be
|
| 5 | | deposited in the aggregate from collections under Section 9 of |
| 6 | | the Use Tax
Act, Section 9 of the Service Use Tax Act, Section |
| 7 | | 9 of the Service
Occupation Tax Act, and Section 3 of the |
| 8 | | Retailers' Occupation Tax Act into
the McCormick Place |
| 9 | | Expansion Project Fund in the specified fiscal years. |
|
| 10 | | Fiscal Year | | Total Deposit | |
| 11 | | 1993 | | $0 | |
| 12 | | 1994 | | 53,000,000 | |
| 13 | | 1995 | | 58,000,000 | |
| 14 | | 1996 | | 61,000,000 | |
| 15 | | 1997 | | 64,000,000 | |
| 16 | | 1998 | | 68,000,000 | |
| 17 | | 1999 | | 71,000,000 | |
| 18 | | 2000 | | 75,000,000 | |
| 19 | | 2001 | | 80,000,000 | |
| 20 | | 2002 | | 93,000,000 | |
| 21 | | 2003 | | 99,000,000 | |
| 22 | | 2004 | | 103,000,000 | |
| 23 | | 2005 | | 108,000,000 | |
| 24 | | 2006 | | 113,000,000 | |
| 25 | | 2007 | | 119,000,000 | |
| 26 | | 2008 | | 126,000,000 | |
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| 1 | | 2009 | | 132,000,000 | |
| 2 | | 2010 | | 139,000,000 | |
| 3 | | 2011 | | 146,000,000 | |
| 4 | | 2012 | | 153,000,000 | |
| 5 | | 2013 | | 161,000,000 | |
| 6 | | 2014 | | 170,000,000 | |
| 7 | | 2015 | | 179,000,000 | |
| 8 | | 2016 | | 189,000,000 | |
| 9 | | 2017 | | 199,000,000 | |
| 10 | | 2018 | | 210,000,000 | |
| 11 | | 2019 | | 221,000,000 | |
| 12 | | 2020 | | 233,000,000 | |
| 13 | | 2021 | | 300,000,000 | |
| 14 | | 2022 | | 300,000,000 | |
| 15 | | 2023 | | 300,000,000 | |
| 16 | | 2024 | | 300,000,000 | |
| 17 | | 2025 | | 300,000,000 | |
| 18 | | 2026 | | 300,000,000 | |
| 19 | | 2027 | | 375,000,000 | |
| 20 | | 2028 | | 375,000,000 | |
| 21 | | 2029 | | 375,000,000 | |
| 22 | | 2030 | | 375,000,000 | |
| 23 | | 2031 | | 375,000,000 | |
| 24 | | 2032 | | 375,000,000 | |
| 25 | | 2033 | | 375,000,000 | |
| 26 | | 2034 | | 375,000,000 | |
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| 1 | | 2035 | | 375,000,000 | |
| 2 | | 2036 | | 450,000,000 | |
| 3 | | and | | |
|
| 4 | | each fiscal year | | |
|
| 5 | | thereafter that bonds | | |
|
| 6 | | are outstanding under | | |
|
| 7 | | Section 13.2 of the | | |
|
| 8 | | Metropolitan Pier and | | |
|
| 9 | | Exposition Authority Act, | | |
|
| 10 | | but not after fiscal year 2060. | | |
|
| 11 | | Beginning July 20, 1993 and in each month of each fiscal |
| 12 | | year thereafter,
one-eighth of the amount requested in the |
| 13 | | certificate of the Chairman of
the Metropolitan Pier and |
| 14 | | Exposition Authority for that fiscal year, less
the amount |
| 15 | | deposited into the McCormick Place Expansion Project Fund by |
| 16 | | the
State Treasurer in the respective month under subsection |
| 17 | | (g) of Section 13
of the Metropolitan Pier and Exposition |
| 18 | | Authority Act, plus cumulative
deficiencies in the deposits |
| 19 | | required under this Section for previous
months and years, |
| 20 | | shall be deposited into the McCormick Place Expansion
Project |
| 21 | | Fund, until the full amount requested for the fiscal year, but |
| 22 | | not
in excess of the amount specified above as "Total |
| 23 | | Deposit", has been deposited. |
| 24 | | Subject to payment of amounts into the Capital Projects |
| 25 | | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, |
| 26 | | and the McCormick Place Expansion Project Fund pursuant to the |
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| 1 | | preceding paragraphs or in any amendments thereto hereafter |
| 2 | | enacted, for aviation fuel sold on or after December 1, 2019, |
| 3 | | the Department shall each month deposit into the Aviation Fuel |
| 4 | | Sales Tax Refund Fund an amount estimated by the Department to |
| 5 | | be required for refunds of the 80% portion of the tax on |
| 6 | | aviation fuel under this Act. The Department shall only |
| 7 | | deposit moneys into the Aviation Fuel Sales Tax Refund Fund |
| 8 | | under this paragraph for so long as the revenue use |
| 9 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
| 10 | | binding on the State. |
| 11 | | Subject to payment of amounts into the Build Illinois Fund |
| 12 | | and the
McCormick Place Expansion Project Fund pursuant to the |
| 13 | | preceding paragraphs or
in any amendments thereto
hereafter |
| 14 | | enacted,
beginning July 1, 1993 and ending on September 30, |
| 15 | | 2013, the Department shall each month pay into the Illinois
|
| 16 | | Tax Increment Fund 0.27% of 80% 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. |
| 19 | | Subject to payment of amounts into the Build Illinois Fund |
| 20 | | and the
McCormick Place Expansion Project Fund pursuant to the |
| 21 | | preceding paragraphs or in any
amendments thereto hereafter |
| 22 | | enacted, beginning with the receipt of the first
report of |
| 23 | | taxes paid by an eligible business and continuing for a |
| 24 | | 25-year
period, the Department shall each month pay into the |
| 25 | | Energy Infrastructure
Fund 80% of the net revenue realized |
| 26 | | from the 6.25% general rate on the
selling price of |
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| 1 | | Illinois-mined coal that was sold to an eligible business.
For |
| 2 | | purposes of this paragraph, the term "eligible business" means |
| 3 | | a new
electric generating facility certified pursuant to |
| 4 | | Section 605-332 of the
Department of Commerce and
Economic |
| 5 | | Opportunity Law of the Civil Administrative
Code of Illinois. |
| 6 | | Subject to payment of amounts into the Build Illinois |
| 7 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
| 8 | | Tax Increment Fund, and the Energy Infrastructure Fund |
| 9 | | pursuant to the preceding paragraphs or in any amendments to |
| 10 | | this Section hereafter enacted, beginning on the first day of |
| 11 | | the first calendar month to occur on or after August 26, 2014 |
| 12 | | (the effective date of Public Act 98-1098), each month, from |
| 13 | | the collections made under Section 9 of the Use Tax Act, |
| 14 | | Section 9 of the Service Use Tax Act, Section 9 of the Service |
| 15 | | Occupation Tax Act, and Section 3 of the Retailers' Occupation |
| 16 | | Tax Act, the Department shall pay into the Tax Compliance and |
| 17 | | Administration Fund, to be used, subject to appropriation, to |
| 18 | | fund additional auditors and compliance personnel at the |
| 19 | | Department of Revenue, an amount equal to 1/12 of 5% of 80% of |
| 20 | | the cash receipts collected during the preceding fiscal year |
| 21 | | by the Audit Bureau of the Department under the Use Tax Act, |
| 22 | | the Service Use Tax Act, the Service Occupation Tax Act, the |
| 23 | | Retailers' Occupation Tax Act, and associated local occupation |
| 24 | | and use taxes administered by the Department. |
| 25 | | Subject to payments of amounts into the Build Illinois |
| 26 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
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| 1 | | Tax Increment Fund, the Energy Infrastructure Fund, and the |
| 2 | | Tax Compliance and Administration Fund as provided in this |
| 3 | | Section, beginning on July 1, 2018 the Department shall pay |
| 4 | | each month into the Downstate Public Transportation Fund the |
| 5 | | moneys required to be so paid under Section 2-3 of the |
| 6 | | Downstate Public Transportation Act. |
| 7 | | Subject to successful execution and delivery of a |
| 8 | | public-private agreement between the public agency and private |
| 9 | | entity and completion of the civic build, beginning on July 1, |
| 10 | | 2023, of the remainder of the moneys received by the |
| 11 | | Department under the Use Tax Act, the Service Use Tax Act, the |
| 12 | | Service Occupation Tax Act, and this Act, the Department shall |
| 13 | | deposit the following specified deposits in the aggregate from |
| 14 | | collections under the Use Tax Act, the Service Use Tax Act, the |
| 15 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
| 16 | | Act, as required under Section 8.25g of the State Finance Act |
| 17 | | for distribution consistent with the Public-Private |
| 18 | | Partnership for Civic and Transit Infrastructure Project Act. |
| 19 | | The moneys received by the Department pursuant to this Act and |
| 20 | | required to be deposited into the Civic and Transit |
| 21 | | Infrastructure Fund are subject to the pledge, claim, and |
| 22 | | charge set forth in Section 25-55 of the Public-Private |
| 23 | | Partnership for Civic and Transit Infrastructure Project Act. |
| 24 | | As used in this paragraph, "civic build", "private entity", |
| 25 | | "public-private agreement", and "public agency" have the |
| 26 | | meanings provided in Section 25-10 of the Public-Private |
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| 1 | | Partnership for Civic and Transit Infrastructure Project Act. |
| 2 | | Fiscal Year............................Total Deposit |
| 3 | | 2024....................................$200,000,000 |
| 4 | | 2025....................................$206,000,000 |
| 5 | | 2026....................................$212,200,000 |
| 6 | | 2027....................................$218,500,000 |
| 7 | | 2028....................................$225,100,000 |
| 8 | | 2029....................................$288,700,000 |
| 9 | | 2030....................................$298,900,000 |
| 10 | | 2031....................................$309,300,000 |
| 11 | | 2032....................................$320,100,000 |
| 12 | | 2033....................................$331,200,000 |
| 13 | | 2034....................................$341,200,000 |
| 14 | | 2035....................................$351,400,000 |
| 15 | | 2036....................................$361,900,000 |
| 16 | | 2037....................................$372,800,000 |
| 17 | | 2038....................................$384,000,000 |
| 18 | | 2039....................................$395,500,000 |
| 19 | | 2040....................................$407,400,000 |
| 20 | | 2041....................................$419,600,000 |
| 21 | | 2042....................................$432,200,000 |
| 22 | | 2043....................................$445,100,000 |
| 23 | | Beginning July 1, 2021 and until July 1, 2022, subject to |
| 24 | | the payment of amounts into the State and Local Sales Tax |
| 25 | | Reform Fund, the Build Illinois Fund, the McCormick Place |
| 26 | | Expansion Project Fund, the Illinois Tax Increment Fund, the |
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| 1 | | 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 16% of the net revenue realized from |
| 5 | | the taxes imposed on motor fuel and gasohol. Beginning July 1, |
| 6 | | 2022 and until July 1, 2023, 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 32% of the net |
| 13 | | revenue realized from the taxes imposed on motor fuel and |
| 14 | | gasohol. Beginning July 1, 2023 and until July 1, 2024, |
| 15 | | subject to the payment of amounts into the State and Local |
| 16 | | Sales Tax Reform Fund, the Build Illinois Fund, the McCormick |
| 17 | | Place Expansion Project Fund, the Illinois Tax Increment Fund, |
| 18 | | the Energy Infrastructure Fund, and the Tax Compliance and |
| 19 | | Administration Fund as provided in this Section, the |
| 20 | | Department shall pay each month into the Road Fund the amount |
| 21 | | estimated to represent 48% of the net revenue realized from |
| 22 | | the taxes imposed on motor fuel and gasohol. Beginning July 1, |
| 23 | | 2024 and until July 1, 2025, subject to the payment of amounts |
| 24 | | into the State and Local Sales Tax Reform Fund, the Build |
| 25 | | Illinois Fund, the McCormick Place Expansion Project Fund, the |
| 26 | | Illinois Tax Increment Fund, the Energy Infrastructure Fund, |
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| 1 | | and the Tax Compliance and Administration Fund as provided in |
| 2 | | this Section, the Department shall pay each month into the |
| 3 | | Road Fund the amount estimated to represent 64% of the net |
| 4 | | revenue realized from the taxes imposed on motor fuel and |
| 5 | | gasohol. Beginning on July 1, 2025, subject to the payment of |
| 6 | | amounts into the State and Local Sales Tax Reform Fund, the |
| 7 | | Build Illinois Fund, the McCormick Place Expansion Project |
| 8 | | Fund, the Illinois Tax Increment Fund, the Energy |
| 9 | | Infrastructure Fund, and the Tax Compliance and Administration |
| 10 | | Fund as provided in this Section, the Department shall pay |
| 11 | | each month into the Road Fund the amount estimated to |
| 12 | | represent 80% of the net revenue realized from the taxes |
| 13 | | imposed on motor fuel and gasohol. As used in this paragraph |
| 14 | | "motor fuel" has the meaning given to that term in Section 1.1 |
| 15 | | of the Motor Fuel Tax Law, and "gasohol" has the meaning given |
| 16 | | to that term in Section 3-40 of this Act. |
| 17 | | Of the remainder of the moneys received by the Department |
| 18 | | pursuant
to this Act, 75% thereof shall be paid into the State |
| 19 | | Treasury and 25%
shall be reserved in a special account and |
| 20 | | used only for the transfer to
the Common School Fund as part of |
| 21 | | the monthly transfer from the General
Revenue Fund in |
| 22 | | accordance with Section 8a of the State
Finance Act. |
| 23 | | As soon as possible after the first day of each month, upon |
| 24 | | certification
of the Department of Revenue, the Comptroller |
| 25 | | shall order transferred and
the Treasurer shall transfer from |
| 26 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount |
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| 1 | | equal to 1.7% of 80% of the net revenue realized
under this Act |
| 2 | | for the second preceding month.
Beginning April 1, 2000, this |
| 3 | | transfer is no longer required
and shall not be made. |
| 4 | | Net revenue realized for a month shall be the revenue |
| 5 | | collected
by the State pursuant to this Act, less the amount |
| 6 | | paid out during that
month as refunds to taxpayers for |
| 7 | | overpayment of liability. |
| 8 | | For greater simplicity of administration, manufacturers, |
| 9 | | importers
and wholesalers whose products are sold at retail in |
| 10 | | Illinois by
numerous retailers, and who wish to do so, may |
| 11 | | assume the responsibility
for accounting and paying to the |
| 12 | | Department all tax accruing under this
Act with respect to |
| 13 | | such sales, if the retailers who are affected do not
make |
| 14 | | written objection to the Department to this arrangement. |
| 15 | | (Source: P.A. 101-10, Article 15, Section 15-10, eff. 6-5-19; |
| 16 | | 101-10, Article 25, Section 25-105, eff. 6-5-19; 101-27, eff. |
| 17 | | 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19; |
| 18 | | 101-636, eff. 6-10-20; 102-700, Article 60, Section 60-15, |
| 19 | | eff. 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22; |
| 20 | | 102-1019, eff. 1-1-23; revised 8-16-22.)
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| 21 | | Section 15. The Service Use Tax Act is amended by changing |
| 22 | | Sections 3-10 and 9 as follows:
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| 23 | | (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
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| 24 | | Sec. 3-10. Rate of tax. Unless otherwise provided in this |
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| 1 | | Section,
the tax imposed by this Act is at the rate of 6.25% of |
| 2 | | the selling
price of tangible personal property transferred as |
| 3 | | an incident to the sale
of service, but, for the purpose of |
| 4 | | computing this tax, in no event shall
the selling price be less |
| 5 | | than the cost price of the property to the
serviceman.
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| 6 | | Beginning on July 1, 2000 and through December 31, 2000, |
| 7 | | with respect to
motor fuel, as defined in Section 1.1 of the |
| 8 | | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of |
| 9 | | the Use Tax Act, the tax is
imposed at
the rate of 1.25%.
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| 10 | | With respect to gasohol, as defined in the Use Tax Act, the |
| 11 | | tax imposed
by this Act applies to (i) 70% of the selling price |
| 12 | | of property transferred
as an incident to the sale of service |
| 13 | | on or after January 1, 1990,
and before July 1, 2003, (ii) 80% |
| 14 | | of the selling price of
property transferred as an incident to |
| 15 | | the sale of service on or after July
1, 2003 and on or before |
| 16 | | July 1, 2017, and (iii)
100% of the selling price thereafter.
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| 17 | | If, at any time, however, the tax under this Act on sales of |
| 18 | | gasohol, as
defined in
the Use Tax Act, is imposed at the rate |
| 19 | | of 1.25%, then the
tax imposed by this Act applies to 100% of |
| 20 | | the proceeds of sales of gasohol
made during that time.
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| 21 | | With respect to majority blended ethanol fuel, as defined |
| 22 | | in the Use Tax Act,
the
tax
imposed by this Act does not apply |
| 23 | | to the selling price of property transferred
as an incident to |
| 24 | | the sale of service on or after July 1, 2003 and on or before
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| 25 | | December 31, 2023 but applies to 100% of the selling price |
| 26 | | thereafter.
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| 1 | | With respect to biodiesel blends, as defined in the Use |
| 2 | | Tax Act, with no less
than 1% and no
more than 10% biodiesel, |
| 3 | | the tax imposed by this Act
applies to (i) 80% of the selling |
| 4 | | price of property transferred as an incident
to the sale of |
| 5 | | service on or after July 1, 2003 and on or before December 31, |
| 6 | | 2018
and (ii) 100% of the proceeds of the selling price
after |
| 7 | | December 31, 2018 and before January 1, 2024. On and after |
| 8 | | January 1, 2024 and on or before December 31, 2030, the |
| 9 | | taxation of biodiesel, renewable diesel, and biodiesel blends |
| 10 | | shall be as provided in Section 3-5.1 of the Use Tax Act.
If, |
| 11 | | at any time, however, the tax under this Act on sales of |
| 12 | | biodiesel blends,
as
defined in the Use Tax Act, with no less |
| 13 | | than 1% and no more than 10% biodiesel
is imposed at the rate |
| 14 | | of 1.25%, then the
tax imposed by this Act applies to 100% of |
| 15 | | the proceeds of sales of biodiesel
blends with no less than 1% |
| 16 | | and no more than 10% biodiesel
made
during that time.
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| 17 | | With respect to biodiesel, as defined in the Use Tax Act, |
| 18 | | and biodiesel
blends, as defined in the Use Tax Act, with
more |
| 19 | | than 10% but no more than 99% biodiesel, the tax imposed by |
| 20 | | this Act
does not apply to the proceeds of the selling price of |
| 21 | | property transferred
as an incident to the sale of service on |
| 22 | | or after July 1, 2003 and on or before
December 31, 2023. On |
| 23 | | and after January 1, 2024 and on or before December 31, 2030, |
| 24 | | the taxation of biodiesel, renewable diesel, and biodiesel |
| 25 | | blends shall be as provided in Section 3-5.1 of the Use Tax |
| 26 | | Act.
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| 1 | | At the election of any registered serviceman made for each |
| 2 | | fiscal year,
sales of service in which the aggregate annual |
| 3 | | cost price of tangible
personal property transferred as an |
| 4 | | incident to the sales of service is
less than 35%, or 75% in |
| 5 | | the case of servicemen transferring prescription
drugs or |
| 6 | | servicemen engaged in graphic arts production, of the |
| 7 | | aggregate
annual total gross receipts from all sales of |
| 8 | | service, the tax imposed by
this Act shall be based on the |
| 9 | | serviceman's cost price of the tangible
personal property |
| 10 | | transferred as an incident to the sale of those services.
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| 11 | | Until July 1, 2022 and beginning again on July 1, 2023, the |
| 12 | | tax shall be imposed at the rate of 1% on food prepared for
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| 13 | | immediate consumption and transferred incident to a sale of |
| 14 | | service subject
to this Act or the Service Occupation Tax Act |
| 15 | | by an entity licensed under
the Hospital Licensing Act, the |
| 16 | | Nursing Home Care Act, the Assisted Living and Shared Housing |
| 17 | | Act, the ID/DD Community Care Act, the MC/DD Act, the |
| 18 | | Specialized Mental Health Rehabilitation Act of 2013, or the
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| 19 | | Child Care
Act of 1969, or an entity that holds a permit issued |
| 20 | | pursuant to the Life Care Facilities Act. Until July 1, 2022 |
| 21 | | and beginning again on July 1, 2023, the tax shall
also be |
| 22 | | imposed at the rate of 1% on food for human consumption that is |
| 23 | | to be
consumed off the premises where it is sold (other than |
| 24 | | alcoholic beverages, food consisting of or infused with adult |
| 25 | | use cannabis,
soft drinks, and food that has been prepared for |
| 26 | | immediate consumption and is
not otherwise included in this |
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| 1 | | paragraph). |
| 2 | | Beginning on July 1, 2022 and until July 1, 2023, the tax |
| 3 | | shall be imposed at the rate of 0% on food prepared for |
| 4 | | immediate consumption and transferred incident to a sale of |
| 5 | | service subject to this Act or the Service Occupation Tax Act |
| 6 | | by an entity licensed under the Hospital Licensing Act, the |
| 7 | | Nursing Home Care Act, the Assisted Living and Shared Housing |
| 8 | | Act, the ID/DD Community Care Act, the MC/DD Act, the |
| 9 | | Specialized Mental Health Rehabilitation Act of 2013, or the |
| 10 | | Child Care Act of 1969, or an entity that holds a permit issued |
| 11 | | pursuant to the Life Care Facilities Act. Beginning on July 1, |
| 12 | | 2022 and until July 1, 2023, the tax shall also be imposed at |
| 13 | | the rate of 0% on food for human consumption that is to be |
| 14 | | consumed off the premises where it is sold (other than |
| 15 | | alcoholic beverages, food consisting of or infused with adult |
| 16 | | use cannabis, soft drinks, and food that has been prepared for |
| 17 | | immediate consumption and is not otherwise included in this |
| 18 | | paragraph). |
| 19 | | The tax shall also be imposed at the rate of 1% on |
| 20 | | prescription and nonprescription
medicines, drugs, medical |
| 21 | | appliances, products classified as Class III medical devices |
| 22 | | by the United States Food and Drug Administration that are |
| 23 | | used for cancer treatment pursuant to a prescription, as well |
| 24 | | as any accessories and components related to those devices, |
| 25 | | modifications to a motor vehicle for the
purpose of rendering |
| 26 | | it usable by a person with a disability, and insulin, blood |
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| 1 | | sugar testing
materials,
syringes, and needles used by human |
| 2 | | diabetics. For the purposes of this Section, until September |
| 3 | | 1, 2009: the term "soft drinks" means any
complete, finished, |
| 4 | | ready-to-use, non-alcoholic drink, whether carbonated or
not, |
| 5 | | including, but not limited to, soda water, cola, fruit juice, |
| 6 | | vegetable
juice, carbonated water, and all other preparations |
| 7 | | commonly known as soft
drinks of whatever kind or description |
| 8 | | that are contained in any closed or
sealed bottle, can, |
| 9 | | carton, or container, regardless of size; but "soft drinks"
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| 10 | | does not include coffee, tea, non-carbonated water, infant |
| 11 | | formula, milk or
milk products as defined in the Grade A |
| 12 | | Pasteurized Milk and Milk Products Act,
or drinks containing |
| 13 | | 50% or more natural fruit or vegetable juice.
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| 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" does do not include beverages that contain milk or |
| 18 | | milk products, soy, rice or similar milk substitutes, or |
| 19 | | greater 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.
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| 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 CFR C.F.R. § 201.66. The |
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| 1 | | "over-the-counter-drug" label includes: |
| 2 | | (A) a A "Drug Facts" panel; or |
| 3 | | (B) a 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 | | If the property that is acquired from a serviceman is |
| 17 | | acquired outside
Illinois and used outside Illinois before |
| 18 | | being brought to Illinois for use
here and is taxable under |
| 19 | | this Act, the "selling price" on which the tax
is computed |
| 20 | | shall be reduced by an amount that represents a reasonable
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| 21 | | allowance for depreciation for the period of prior |
| 22 | | out-of-state use.
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| 23 | | Beginning January 1, 2024, in addition to all other rates |
| 24 | | of tax imposed under this Act, a surcharge of 3.75% is imposed |
| 25 | | on the selling price of (i) each firearm purchased in the State |
| 26 | | and (ii) each firearm component part that is purchased in the |
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| 1 | | State and sold separately from the firearm. "Firearm" has the |
| 2 | | meaning ascribed to that term in Section 1.1 of the Firearm |
| 3 | | Owners Identification Card Act. |
| 4 | | (Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19; |
| 5 | | 102-4, eff. 4-27-21; 102-16, eff. 6-17-21; 102-700, Article |
| 6 | | 20, Section 20-10, eff. 4-19-22; 102-700, Article 60, Section |
| 7 | | 60-20, eff. 4-19-22; revised 6-1-22.)
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| 8 | | (35 ILCS 110/9) (from Ch. 120, par. 439.39)
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| 9 | | Sec. 9. Each serviceman required or authorized to collect |
| 10 | | the tax
herein imposed shall pay to the Department the amount |
| 11 | | of such tax
(except as otherwise provided) at the time when he |
| 12 | | is required to file
his return for the period during which such |
| 13 | | tax was collected, less a
discount of 2.1% prior to January 1, |
| 14 | | 1990 and 1.75% on and after January 1,
1990, or $5 per calendar |
| 15 | | year, whichever is greater, which is allowed to
reimburse the |
| 16 | | serviceman for expenses incurred in collecting the tax,
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| 17 | | keeping records, preparing and filing returns, remitting the |
| 18 | | tax and
supplying data to the Department on request. When |
| 19 | | determining the discount allowed under this Section, |
| 20 | | servicemen shall include the amount of tax that would have |
| 21 | | been due at the 1% rate but for the 0% rate imposed under this |
| 22 | | amendatory Act of the 102nd General Assembly. The discount |
| 23 | | under this Section is not allowed for the 1.25% portion of |
| 24 | | taxes paid on aviation fuel that is subject to the revenue use |
| 25 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The |
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| 1 | | discount allowed under this Section is allowed only for |
| 2 | | returns that are filed in the manner required by this Act. The |
| 3 | | Department may disallow the discount for servicemen whose |
| 4 | | certificate of registration is revoked at the time the return |
| 5 | | is filed, but only if the Department's decision to revoke the |
| 6 | | certificate of registration has become final. A serviceman |
| 7 | | need not remit
that part of any tax collected by him to the |
| 8 | | extent that he is required to
pay and does pay the tax imposed |
| 9 | | by the Service Occupation Tax Act with
respect to his sale of |
| 10 | | service involving the incidental transfer by him of
the same |
| 11 | | property. |
| 12 | | Except as provided hereinafter in this Section, on or |
| 13 | | before the twentieth
day of each calendar month, such |
| 14 | | serviceman shall file a return for the
preceding calendar |
| 15 | | month in accordance with reasonable Rules and
Regulations to |
| 16 | | be promulgated by the Department. Such return shall be
filed |
| 17 | | on a form prescribed by the Department and shall contain such
|
| 18 | | information as the Department may reasonably require. The |
| 19 | | return shall include the gross receipts which were received |
| 20 | | during the preceding calendar month or quarter on the |
| 21 | | following items upon which tax would have been due but for the |
| 22 | | 0% rate imposed under this amendatory Act of the 102nd General |
| 23 | | Assembly: (i) food for human consumption that is to be |
| 24 | | consumed off the premises where it is sold (other than |
| 25 | | alcoholic beverages, food consisting of or infused with adult |
| 26 | | use cannabis, soft drinks, and food that has been prepared for |
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| 1 | | immediate consumption); and (ii) food prepared for immediate |
| 2 | | consumption and transferred incident to a sale of service |
| 3 | | subject to this Act or the Service Occupation Tax Act by an |
| 4 | | entity licensed under the Hospital Licensing Act, the Nursing |
| 5 | | Home Care Act, the Assisted Living and Shared Housing Act, the |
| 6 | | ID/DD Community Care Act, the MC/DD Act, the Specialized |
| 7 | | Mental Health Rehabilitation Act of 2013, or the Child Care |
| 8 | | Act of 1969, or an entity that holds a permit issued pursuant |
| 9 | | to the Life Care Facilities Act. The return shall also include |
| 10 | | the amount of tax that would have been due on the items listed |
| 11 | | in the previous sentence but for the 0% rate imposed under this |
| 12 | | amendatory Act of the 102nd General Assembly. |
| 13 | | On and after January 1, 2018, with respect to servicemen |
| 14 | | whose annual gross receipts average $20,000 or more, all |
| 15 | | returns required to be filed pursuant to this Act shall be |
| 16 | | filed electronically. Servicemen who demonstrate that they do |
| 17 | | not have access to the Internet or demonstrate hardship in |
| 18 | | filing 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 February 1, 2024, the Department shall pay into |
| 9 | | the Human Services Youth Programming Fund 100% of the net |
| 10 | | revenue realized for the preceding month from the 3.75% |
| 11 | | surcharge on the selling price of firearms and firearm |
| 12 | | component parts. |
| 13 | | Beginning January 1, 1990, each month the Department shall |
| 14 | | pay into
the State and Local Tax Reform Fund, a special fund in |
| 15 | | the State Treasury,
the net revenue realized for the preceding |
| 16 | | month from the 1% tax imposed under this Act. |
| 17 | | Beginning January 1, 1990, each month the Department shall |
| 18 | | pay into
the State and Local Sales Tax Reform Fund 20% of the |
| 19 | | net revenue realized
for the preceding month from the 6.25% |
| 20 | | general rate on transfers of
tangible personal property, other |
| 21 | | than (i) tangible personal property which is
purchased outside |
| 22 | | Illinois at retail from a retailer and which is titled or
|
| 23 | | registered by an agency of this State's government and (ii) |
| 24 | | aviation fuel sold on or after December 1, 2019. This |
| 25 | | exception for aviation fuel only applies for so long as the |
| 26 | | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. |
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| 1 | | 47133 are binding on the State. |
| 2 | | For aviation fuel sold on or after December 1, 2019, each |
| 3 | | month the Department shall pay into the State Aviation Program |
| 4 | | Fund 20% of the net revenue realized for the preceding month |
| 5 | | from the 6.25% general rate on the selling price of aviation |
| 6 | | fuel, less an amount estimated by the Department to be |
| 7 | | required for refunds of the 20% portion of the tax on aviation |
| 8 | | fuel under this Act, which amount shall be deposited into the |
| 9 | | Aviation Fuel Sales Tax Refund Fund. The Department shall only |
| 10 | | pay moneys into the State Aviation Program Fund and the |
| 11 | | Aviation Fuel Sales Tax Refund Fund under this Act for so long |
| 12 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
| 13 | | U.S.C. 47133 are binding on the State. |
| 14 | | Beginning August 1, 2000, each
month the Department shall |
| 15 | | pay into the
State and Local Sales Tax Reform Fund 100% of the |
| 16 | | net revenue realized for the
preceding
month from the 1.25% |
| 17 | | rate on the selling price of motor fuel and gasohol. |
| 18 | | Beginning October 1, 2009, each month the Department shall |
| 19 | | pay into the Capital Projects Fund an amount that is equal to |
| 20 | | an amount estimated by the Department to represent 80% of the |
| 21 | | net revenue realized for the preceding month from the sale of |
| 22 | | candy, grooming and hygiene products, and soft drinks that had |
| 23 | | been taxed at a rate of 1% prior to September 1, 2009 but that |
| 24 | | are now taxed at 6.25%. |
| 25 | | Beginning July 1, 2013, each month the Department shall |
| 26 | | pay into the Underground Storage Tank Fund from the proceeds |
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| 1 | | collected under this Act, the Use Tax Act, the Service |
| 2 | | Occupation Tax Act, and the Retailers' Occupation Tax Act an |
| 3 | | amount equal to the average monthly deficit in the Underground |
| 4 | | Storage Tank Fund during the prior year, as certified annually |
| 5 | | by the Illinois Environmental Protection Agency, but the total |
| 6 | | payment into the Underground Storage Tank Fund under this Act, |
| 7 | | the Use Tax Act, the Service Occupation Tax Act, and the |
| 8 | | Retailers' Occupation Tax Act shall not exceed $18,000,000 in |
| 9 | | any State fiscal year. As used in this paragraph, the "average |
| 10 | | monthly deficit" shall be equal to the difference between the |
| 11 | | average monthly claims for payment by the fund and the average |
| 12 | | monthly revenues deposited into the fund, excluding payments |
| 13 | | made pursuant to this paragraph. |
| 14 | | Beginning July 1, 2015, of the remainder of the moneys |
| 15 | | received by the Department under the Use Tax Act, this Act, the |
| 16 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
| 17 | | Act, each month the Department shall deposit $500,000 into the |
| 18 | | State Crime Laboratory Fund. |
| 19 | | Of the remainder of the moneys received by the Department |
| 20 | | pursuant
to this Act, (a) 1.75% thereof shall be paid into the |
| 21 | | Build
Illinois Fund and (b) prior to July 1, 1989, 2.2% and on |
| 22 | | and after July 1,
1989, 3.8% thereof shall be paid into the |
| 23 | | Build Illinois Fund; provided,
however, that if in any fiscal |
| 24 | | year the sum of (1) the aggregate of 2.2% or
3.8%, as the case |
| 25 | | may be, of the moneys received by the Department and
required |
| 26 | | to be paid into the Build Illinois Fund pursuant to Section 3 |
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| 1 | | of
the Retailers' Occupation Tax Act, Section 9 of the Use Tax |
| 2 | | Act, Section 9
of the Service Use Tax Act, and Section 9 of the |
| 3 | | Service Occupation Tax
Act, such Acts being hereinafter called |
| 4 | | the "Tax Acts" and such aggregate
of 2.2% or 3.8%, as the case |
| 5 | | may be, of moneys being hereinafter called the
"Tax Act |
| 6 | | Amount", and (2) the amount transferred to the Build Illinois |
| 7 | | Fund
from the State and Local Sales Tax Reform Fund shall be |
| 8 | | less than the
Annual Specified Amount (as defined in Section 3 |
| 9 | | of the Retailers'
Occupation Tax Act), an amount equal to the |
| 10 | | difference shall be immediately
paid into the Build Illinois |
| 11 | | Fund from other moneys received by the
Department pursuant to |
| 12 | | the Tax Acts; and further provided, that if on the
last |
| 13 | | business day of any month the sum of (1) the Tax Act Amount |
| 14 | | required
to be deposited into the Build Illinois Bond Account |
| 15 | | in the Build Illinois
Fund during such month and (2) the amount |
| 16 | | transferred during such month to
the Build Illinois Fund from |
| 17 | | the State and Local Sales Tax Reform Fund
shall have been less |
| 18 | | than 1/12 of the Annual Specified Amount, an amount
equal to |
| 19 | | the difference shall be immediately paid into the Build |
| 20 | | Illinois
Fund from other moneys received by the Department |
| 21 | | pursuant to the Tax Acts;
and, further provided, that in no |
| 22 | | event shall the payments required under
the preceding proviso |
| 23 | | result in aggregate payments into the Build Illinois
Fund |
| 24 | | pursuant to this clause (b) for any fiscal year in excess of |
| 25 | | the
greater of (i) the Tax Act Amount or (ii) the Annual |
| 26 | | Specified Amount for
such fiscal year; and, further provided, |
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| 1 | | that the amounts payable into the
Build Illinois Fund under |
| 2 | | this clause (b) shall be payable only until such
time as the |
| 3 | | aggregate amount on deposit under each trust indenture |
| 4 | | securing
Bonds issued and outstanding pursuant to the Build |
| 5 | | Illinois Bond Act is
sufficient, taking into account any |
| 6 | | future investment income, to fully
provide, in accordance with |
| 7 | | such indenture, for the defeasance of or the
payment of the |
| 8 | | principal of, premium, if any, and interest on the Bonds
|
| 9 | | secured by such indenture and on any Bonds expected to be |
| 10 | | issued thereafter
and all fees and costs payable with respect |
| 11 | | thereto, all as certified by
the Director of the
Bureau of the |
| 12 | | Budget (now Governor's Office of Management and Budget). If
on |
| 13 | | the last business day of
any month in which Bonds are |
| 14 | | outstanding pursuant to the Build Illinois
Bond Act, the |
| 15 | | aggregate of the moneys deposited in the Build Illinois Bond
|
| 16 | | Account in the Build Illinois Fund in such month shall be less |
| 17 | | than the
amount required to be transferred in such month from |
| 18 | | the Build Illinois
Bond Account to the Build Illinois Bond |
| 19 | | Retirement and Interest Fund
pursuant to Section 13 of the |
| 20 | | Build Illinois Bond Act, an amount equal to
such deficiency |
| 21 | | shall be immediately paid from other moneys received by the
|
| 22 | | Department pursuant to the Tax Acts to the Build Illinois |
| 23 | | Fund; provided,
however, that any amounts paid to the Build |
| 24 | | Illinois Fund in any fiscal
year pursuant to this sentence |
| 25 | | shall be deemed to constitute payments
pursuant to clause (b) |
| 26 | | of the preceding sentence and shall reduce the
amount |
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| 1 | | otherwise payable for such fiscal year pursuant to clause (b) |
| 2 | | of the
preceding sentence. The moneys received by the |
| 3 | | Department pursuant to this
Act and required to be deposited |
| 4 | | into the Build Illinois Fund are subject
to the pledge, claim |
| 5 | | and charge set forth in Section 12 of the Build Illinois
Bond |
| 6 | | Act. |
| 7 | | Subject to payment of amounts into the Build Illinois Fund |
| 8 | | as provided in
the preceding paragraph or in any amendment |
| 9 | | thereto hereafter enacted, the
following specified monthly |
| 10 | | installment of the amount requested in the
certificate of the |
| 11 | | Chairman of the Metropolitan Pier and Exposition
Authority |
| 12 | | provided under Section 8.25f of the State Finance Act, but not |
| 13 | | in
excess of the sums designated as "Total Deposit", shall be |
| 14 | | deposited in the
aggregate from collections under Section 9 of |
| 15 | | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section |
| 16 | | 9 of the Service Occupation Tax Act, and
Section 3 of the |
| 17 | | Retailers' Occupation Tax Act into the McCormick Place
|
| 18 | | Expansion Project Fund in the specified fiscal years.
|
|
| 19 | | Fiscal Year | | Total Deposit | |
| 20 | | 1993 | | $0 | |
| 21 | | 1994 | | 53,000,000 | |
| 22 | | 1995 | | 58,000,000 | |
| 23 | | 1996 | | 61,000,000 | |
| 24 | | 1997 | | 64,000,000 | |
| 25 | | 1998 | | 68,000,000 | |
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| 1 | | 1999 | | 71,000,000 | |
| 2 | | 2000 | | 75,000,000 | |
| 3 | | 2001 | | 80,000,000 | |
| 4 | | 2002 | | 93,000,000 | |
| 5 | | 2003 | | 99,000,000 | |
| 6 | | 2004 | | 103,000,000 | |
| 7 | | 2005 | | 108,000,000 | |
| 8 | | 2006 | | 113,000,000 | |
| 9 | | 2007 | | 119,000,000 | |
| 10 | | 2008 | | 126,000,000 | |
| 11 | | 2009 | | 132,000,000 | |
| 12 | | 2010 | | 139,000,000 | |
| 13 | | 2011 | | 146,000,000 | |
| 14 | | 2012 | | 153,000,000 | |
| 15 | | 2013 | | 161,000,000 | |
| 16 | | 2014 | | 170,000,000 | |
| 17 | | 2015 | | 179,000,000 | |
| 18 | | 2016 | | 189,000,000 | |
| 19 | | 2017 | | 199,000,000 | |
| 20 | | 2018 | | 210,000,000 | |
| 21 | | 2019 | | 221,000,000 | |
| 22 | | 2020 | | 233,000,000 | |
| 23 | | 2021 | | 300,000,000 | |
| 24 | | 2022 | | 300,000,000 | |
| 25 | | 2023 | | 300,000,000 | |
| 26 | | 2024 | | 300,000,000 | |
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| 1 | | 2025 | | 300,000,000 | |
| 2 | | 2026 | | 300,000,000 | |
| 3 | | 2027 | | 375,000,000 | |
| 4 | | 2028 | | 375,000,000 | |
| 5 | | 2029 | | 375,000,000 | |
| 6 | | 2030 | | 375,000,000 | |
| 7 | | 2031 | | 375,000,000 | |
| 8 | | 2032 | | 375,000,000 | |
| 9 | | 2033 | | 375,000,000 | |
| 10 | | 2034 | | 375,000,000 | |
| 11 | | 2035 | | 375,000,000 | |
| 12 | | 2036 | | 450,000,000 | |
| 13 | | and | | |
|
| 14 | | each fiscal year | | |
|
| 15 | | thereafter that bonds | | |
|
| 16 | | are outstanding under | | |
|
| 17 | | Section 13.2 of the | | |
|
| 18 | | Metropolitan Pier and | | |
|
| 19 | | Exposition Authority Act, | | |
|
| 20 | | but not after fiscal year 2060. | | |
|
| 21 | | Beginning July 20, 1993 and in each month of each fiscal |
| 22 | | year thereafter,
one-eighth of the amount requested in the |
| 23 | | certificate of the Chairman of
the Metropolitan Pier and |
| 24 | | Exposition Authority for that fiscal year, less
the amount |
| 25 | | deposited into the McCormick Place Expansion Project Fund by |
| 26 | | the
State Treasurer in the respective month under subsection |
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| 1 | | (g) of Section 13
of the Metropolitan Pier and Exposition |
| 2 | | Authority Act, plus cumulative
deficiencies in the deposits |
| 3 | | required under this Section for previous
months and years, |
| 4 | | shall be deposited into the McCormick Place Expansion
Project |
| 5 | | Fund, until the full amount requested for the fiscal year, but |
| 6 | | not
in excess of the amount specified above as "Total |
| 7 | | Deposit", has been deposited. |
| 8 | | Subject to payment of amounts into the Capital Projects |
| 9 | | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, |
| 10 | | and the McCormick Place Expansion Project Fund pursuant to the |
| 11 | | preceding paragraphs or in any amendments thereto hereafter |
| 12 | | enacted, for aviation fuel sold on or after December 1, 2019, |
| 13 | | the Department shall each month deposit into the Aviation Fuel |
| 14 | | Sales Tax Refund Fund an amount estimated by the Department to |
| 15 | | be required for refunds of the 80% portion of the tax on |
| 16 | | aviation fuel under this Act. The Department shall only |
| 17 | | deposit moneys into the Aviation Fuel Sales Tax Refund Fund |
| 18 | | under this paragraph for so long as the revenue use |
| 19 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
| 20 | | binding on the State. |
| 21 | | Subject to payment of amounts into the Build Illinois Fund |
| 22 | | and the
McCormick Place Expansion Project Fund
pursuant to the |
| 23 | | preceding paragraphs or in any amendments thereto hereafter
|
| 24 | | enacted, beginning July 1, 1993 and ending on September 30, |
| 25 | | 2013, the Department shall each month pay into the
Illinois |
| 26 | | Tax Increment Fund 0.27% of 80% of the net revenue realized for |
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| 1 | | the
preceding month from the 6.25% general rate on the selling |
| 2 | | price of tangible
personal property. |
| 3 | | Subject to payment of amounts into 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, beginning with the receipt of the first
report of |
| 7 | | taxes paid by an eligible business and continuing for a |
| 8 | | 25-year
period, the Department shall each month pay into the |
| 9 | | Energy Infrastructure
Fund 80% of the net revenue realized |
| 10 | | from the 6.25% general rate on the
selling price of |
| 11 | | Illinois-mined coal that was sold to an eligible business.
For |
| 12 | | purposes of this paragraph, the term "eligible business" means |
| 13 | | a new
electric generating facility certified pursuant to |
| 14 | | Section 605-332 of the
Department of Commerce and
Economic |
| 15 | | Opportunity Law of the Civil Administrative
Code of Illinois. |
| 16 | | Subject to payment of amounts into the Build Illinois |
| 17 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
| 18 | | Tax Increment Fund, and the Energy Infrastructure Fund |
| 19 | | pursuant to the preceding paragraphs or in any amendments to |
| 20 | | this Section hereafter enacted, beginning on the first day of |
| 21 | | the first calendar month to occur on or after August 26, 2014 |
| 22 | | (the effective date of Public Act 98-1098), each month, from |
| 23 | | the collections made under Section 9 of the Use Tax Act, |
| 24 | | Section 9 of the Service Use Tax Act, Section 9 of the Service |
| 25 | | Occupation Tax Act, and Section 3 of the Retailers' Occupation |
| 26 | | Tax Act, the Department shall pay into the Tax Compliance and |
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| 1 | | Administration Fund, to be used, subject to appropriation, to |
| 2 | | fund additional auditors and compliance personnel at the |
| 3 | | Department of Revenue, an amount equal to 1/12 of 5% of 80% of |
| 4 | | the cash receipts collected during the preceding fiscal year |
| 5 | | by the Audit Bureau of the Department under the Use Tax Act, |
| 6 | | the Service Use Tax Act, the Service Occupation Tax Act, the |
| 7 | | Retailers' Occupation Tax Act, and associated local occupation |
| 8 | | and use taxes administered by the Department. |
| 9 | | Subject to payments of amounts into the Build Illinois |
| 10 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
| 11 | | Tax Increment Fund, the Energy Infrastructure Fund, and the |
| 12 | | Tax Compliance and Administration Fund as provided in this |
| 13 | | Section, beginning on July 1, 2018 the Department shall pay |
| 14 | | each month into the Downstate Public Transportation Fund the |
| 15 | | moneys required to be so paid under Section 2-3 of the |
| 16 | | Downstate Public Transportation Act. |
| 17 | | Subject to successful execution and delivery of a |
| 18 | | public-private agreement between the public agency and private |
| 19 | | entity and completion of the civic build, beginning on July 1, |
| 20 | | 2023, of the remainder of the moneys received by the |
| 21 | | Department under the Use Tax Act, the Service Use Tax Act, the |
| 22 | | Service Occupation Tax Act, and this Act, the Department shall |
| 23 | | deposit the following specified deposits in the aggregate from |
| 24 | | collections under the Use Tax Act, the Service Use Tax Act, the |
| 25 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
| 26 | | Act, as required under Section 8.25g of the State Finance Act |
|
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| 1 | | for distribution consistent with the Public-Private |
| 2 | | Partnership for Civic and Transit Infrastructure Project Act. |
| 3 | | The moneys received by the Department pursuant to this Act and |
| 4 | | required to be deposited into the Civic and Transit |
| 5 | | Infrastructure Fund are subject to the pledge, claim, and |
| 6 | | charge set forth in Section 25-55 of the Public-Private |
| 7 | | Partnership for Civic and Transit Infrastructure Project Act. |
| 8 | | As used in this paragraph, "civic build", "private entity", |
| 9 | | "public-private agreement", and "public agency" have the |
| 10 | | meanings provided in Section 25-10 of the Public-Private |
| 11 | | Partnership for Civic and Transit Infrastructure Project Act. |
| 12 | | Fiscal Year............................Total Deposit |
| 13 | | 2024....................................$200,000,000 |
| 14 | | 2025....................................$206,000,000 |
| 15 | | 2026....................................$212,200,000 |
| 16 | | 2027....................................$218,500,000 |
| 17 | | 2028....................................$225,100,000 |
| 18 | | 2029....................................$288,700,000 |
| 19 | | 2030....................................$298,900,000 |
| 20 | | 2031....................................$309,300,000 |
| 21 | | 2032....................................$320,100,000 |
| 22 | | 2033....................................$331,200,000 |
| 23 | | 2034....................................$341,200,000 |
| 24 | | 2035....................................$351,400,000 |
| 25 | | 2036....................................$361,900,000 |
| 26 | | 2037....................................$372,800,000 |
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| 1 | | 2038....................................$384,000,000 |
| 2 | | 2039....................................$395,500,000 |
| 3 | | 2040....................................$407,400,000 |
| 4 | | 2041....................................$419,600,000 |
| 5 | | 2042....................................$432,200,000 |
| 6 | | 2043....................................$445,100,000 |
| 7 | | Beginning July 1, 2021 and until July 1, 2022, subject to |
| 8 | | the payment of amounts into the State and Local Sales Tax |
| 9 | | Reform Fund, the Build Illinois Fund, the McCormick Place |
| 10 | | Expansion Project Fund, the Illinois Tax Increment Fund, the |
| 11 | | Energy Infrastructure Fund, and the Tax Compliance and |
| 12 | | Administration Fund as provided in this Section, the |
| 13 | | Department shall pay each month into the Road Fund the amount |
| 14 | | estimated to represent 16% of the net revenue realized from |
| 15 | | the taxes imposed on motor fuel and gasohol. Beginning July 1, |
| 16 | | 2022 and until July 1, 2023, subject to the payment of amounts |
| 17 | | into the State and Local Sales Tax Reform Fund, the Build |
| 18 | | Illinois Fund, the McCormick Place Expansion Project Fund, the |
| 19 | | Illinois Tax Increment Fund, the Energy Infrastructure Fund, |
| 20 | | and the Tax Compliance and Administration Fund as provided in |
| 21 | | this Section, the Department shall pay each month into the |
| 22 | | Road Fund the amount estimated to represent 32% of the net |
| 23 | | revenue realized from the taxes imposed on motor fuel and |
| 24 | | gasohol. Beginning July 1, 2023 and until July 1, 2024, |
| 25 | | subject to the payment of amounts into the State and Local |
| 26 | | Sales Tax Reform Fund, the Build Illinois Fund, the McCormick |
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| 1 | | Place Expansion Project Fund, the Illinois Tax Increment Fund, |
| 2 | | the Energy Infrastructure Fund, and the Tax Compliance and |
| 3 | | Administration Fund as provided in this Section, the |
| 4 | | Department shall pay each month into the Road Fund the amount |
| 5 | | estimated to represent 48% of the net revenue realized from |
| 6 | | the taxes imposed on motor fuel and gasohol. Beginning July 1, |
| 7 | | 2024 and until July 1, 2025, subject to the payment of amounts |
| 8 | | into the State and Local Sales Tax Reform Fund, the Build |
| 9 | | Illinois Fund, the McCormick Place Expansion Project Fund, the |
| 10 | | Illinois Tax Increment Fund, the Energy Infrastructure Fund, |
| 11 | | and the Tax Compliance and Administration Fund as provided in |
| 12 | | this Section, the Department shall pay each month into the |
| 13 | | Road Fund the amount estimated to represent 64% of the net |
| 14 | | revenue realized from the taxes imposed on motor fuel and |
| 15 | | gasohol. Beginning on July 1, 2025, subject to the payment of |
| 16 | | amounts into the State and Local Sales Tax Reform Fund, the |
| 17 | | Build Illinois Fund, the McCormick Place Expansion Project |
| 18 | | Fund, the Illinois Tax Increment Fund, the Energy |
| 19 | | Infrastructure Fund, and the Tax Compliance and Administration |
| 20 | | Fund as provided in this Section, the Department shall pay |
| 21 | | each month into the Road Fund the amount estimated to |
| 22 | | represent 80% of the net revenue realized from the taxes |
| 23 | | imposed on motor fuel and gasohol. As used in this paragraph |
| 24 | | "motor fuel" has the meaning given to that term in Section 1.1 |
| 25 | | of the Motor Fuel Tax Law, and "gasohol" has the meaning given |
| 26 | | to that term in Section 3-40 of the Use Tax Act. |
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| 1 | | Of the remainder of the moneys received by the Department |
| 2 | | pursuant to this
Act, 75% thereof shall be paid into the |
| 3 | | General Revenue Fund of the State Treasury and 25% shall be |
| 4 | | reserved in a special account and used only for the transfer to |
| 5 | | the Common School Fund as part of the monthly transfer from the |
| 6 | | General Revenue Fund in accordance with Section 8a of the |
| 7 | | State Finance Act. |
| 8 | | As soon as possible after the first day of each month, upon |
| 9 | | certification
of the Department of Revenue, the Comptroller |
| 10 | | shall order transferred and
the Treasurer shall transfer from |
| 11 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount |
| 12 | | equal to 1.7% of 80% of the net revenue realized
under this Act |
| 13 | | for the second preceding month.
Beginning April 1, 2000, this |
| 14 | | transfer is no longer required
and shall not be made. |
| 15 | | Net revenue realized for a month shall be the revenue |
| 16 | | collected by the State
pursuant to this Act, less the amount |
| 17 | | paid out during that month as refunds
to taxpayers for |
| 18 | | overpayment of liability. |
| 19 | | (Source: P.A. 101-10, Article 15, Section 15-15, eff. 6-5-19; |
| 20 | | 101-10, Article 25, Section 25-110, eff. 6-5-19; 101-27, eff. |
| 21 | | 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19; |
| 22 | | 101-636, eff. 6-10-20; 102-700, eff. 4-19-22.)
|
| 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
after |
| 21 | | December 31, 2018 and before January 1, 2024. On and after |
| 22 | | January 1, 2024 and on or before December 31, 2030, the |
| 23 | | taxation of biodiesel, renewable diesel, and biodiesel blends |
| 24 | | shall be as provided in Section 3-5.1 of the Use Tax Act.
If, |
| 25 | | at any time, however, the tax under this Act on sales of |
| 26 | | biodiesel blends,
as
defined in the Use Tax Act, with no less |
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| 1 | | than 1% and no more than 10% biodiesel
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 biodiesel
blends with no less than 1% |
| 4 | | and no more than 10% biodiesel
made
during that time.
|
| 5 | | With respect to biodiesel, as defined in the Use Tax Act, |
| 6 | | and biodiesel
blends, as defined in the Use Tax Act, with
more |
| 7 | | than 10% but no more than 99% biodiesel material, the tax |
| 8 | | imposed by this
Act
does not apply to the proceeds of the |
| 9 | | selling price of property transferred
as an incident to the |
| 10 | | sale of service on or after July 1, 2003 and on or before
|
| 11 | | December 31, 2023. On and after January 1, 2024 and on or |
| 12 | | before December 31, 2030, the taxation of biodiesel, renewable |
| 13 | | diesel, and biodiesel blends shall be as provided in Section |
| 14 | | 3-5.1 of the Use Tax Act.
|
| 15 | | At the election of any registered serviceman made for each |
| 16 | | fiscal year,
sales of service in which the aggregate annual |
| 17 | | cost price of tangible
personal property transferred as an |
| 18 | | incident to the sales of service is
less than 35%, or 75% in |
| 19 | | the case of servicemen transferring prescription
drugs or |
| 20 | | servicemen engaged in graphic arts production, of the |
| 21 | | aggregate
annual total gross receipts from all sales of |
| 22 | | service, the tax imposed by
this Act shall be based on the |
| 23 | | serviceman's cost price of the tangible
personal property |
| 24 | | transferred incident to the sale of those services.
|
| 25 | | Until July 1, 2022 and beginning again on July 1, 2023, the |
| 26 | | tax shall be imposed at the rate of 1% on food prepared for
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| 1 | | immediate consumption and transferred incident to a sale of |
| 2 | | service subject
to this Act or the Service Use Tax Act by an |
| 3 | | entity licensed under
the Hospital Licensing Act, the Nursing |
| 4 | | Home Care Act, the Assisted Living and Shared Housing Act, the |
| 5 | | ID/DD Community Care Act, the MC/DD Act, the Specialized |
| 6 | | Mental Health Rehabilitation Act of 2013, or the
Child Care |
| 7 | | Act of 1969, or an entity that holds a permit issued pursuant |
| 8 | | to the Life Care Facilities Act. Until July 1, 2022 and |
| 9 | | beginning again on July 1, 2023, the tax shall
also be imposed |
| 10 | | at the rate of 1% on food for human consumption that is
to be |
| 11 | | consumed off the
premises where it is sold (other than |
| 12 | | alcoholic beverages, food consisting of or infused with adult |
| 13 | | use cannabis, soft drinks, and
food that has been prepared for |
| 14 | | immediate consumption and is not
otherwise included in this |
| 15 | | paragraph). |
| 16 | | Beginning on July 1, 2022 and until July 1, 2023, the tax |
| 17 | | shall be imposed at the rate of 0% on food prepared for |
| 18 | | immediate consumption and transferred incident to a sale of |
| 19 | | service subject to this Act or the Service Use Tax Act by an |
| 20 | | entity licensed under the Hospital Licensing Act, the Nursing |
| 21 | | Home Care Act, the Assisted Living and Shared Housing Act, the |
| 22 | | ID/DD Community Care Act, the MC/DD Act, the Specialized |
| 23 | | Mental Health Rehabilitation Act of 2013, or the Child Care |
| 24 | | Act of 1969, or an entity that holds a permit issued pursuant |
| 25 | | to the Life Care Facilities Act. Beginning July 1, 2022 and |
| 26 | | until July 1, 2023, the tax shall also be imposed at the rate |
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| 1 | | of 0% on food for human consumption that is to be consumed off |
| 2 | | the premises where it is sold (other than alcoholic beverages, |
| 3 | | food consisting of or infused with adult use cannabis, soft |
| 4 | | drinks, and food that has been prepared for immediate |
| 5 | | consumption and is not otherwise included in this paragraph). |
| 6 | | The tax shall also be imposed at the rate of 1% on |
| 7 | | prescription and
nonprescription medicines, drugs, medical |
| 8 | | appliances, products classified as Class III medical devices |
| 9 | | by the United States Food and Drug Administration that are |
| 10 | | used for cancer treatment pursuant to a prescription, as well |
| 11 | | as any accessories and components related to those devices, |
| 12 | | modifications to a motor
vehicle for the purpose of rendering |
| 13 | | it usable by a person with a disability, and
insulin, blood |
| 14 | | sugar testing materials, syringes, and needles used by human |
| 15 | | diabetics. For the purposes of this Section, until September |
| 16 | | 1, 2009: the term "soft drinks" means any
complete, finished, |
| 17 | | ready-to-use, non-alcoholic drink, whether carbonated or
not, |
| 18 | | including, but not limited to, soda water, cola, fruit juice, |
| 19 | | vegetable
juice, carbonated water, and all other preparations |
| 20 | | commonly known as soft
drinks of whatever kind or description |
| 21 | | that are contained in any closed or
sealed can, carton, or |
| 22 | | container, regardless of size; but "soft drinks" does not
|
| 23 | | include coffee, tea, non-carbonated water, infant formula, |
| 24 | | milk or milk
products as defined in the Grade A Pasteurized |
| 25 | | Milk and Milk Products Act, or
drinks containing 50% or more |
| 26 | | 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" does do not include beverages that contain milk or |
| 5 | | milk products, soy, rice or similar milk substitutes, or |
| 6 | | greater 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 CFR C.F.R. § 201.66. The |
| 14 | | "over-the-counter-drug" label includes: |
| 15 | | (A) a A "Drug Facts" panel; or |
| 16 | | (B) a 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 January 1, 2014 (the effective date of Public |
| 20 | | Act 98-122), "prescription and nonprescription medicines and |
| 21 | | drugs" includes medical cannabis purchased from a registered |
| 22 | | dispensing organization under the Compassionate Use of Medical |
| 23 | | 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, 2024, 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 | | (Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19; |
| 11 | | 102-4, eff. 4-27-21; 102-16, eff. 6-17-21; 102-700, Article |
| 12 | | 20, Section 20-15, eff. 4-19-22; 102-700, Article 60, Section |
| 13 | | 60-25, eff. 4-19-22; revised 6-1-22.)
|
| 14 | | (35 ILCS 115/9) (from Ch. 120, par. 439.109)
|
| 15 | | Sec. 9. Each serviceman required or authorized to collect |
| 16 | | the tax
herein imposed shall pay to the Department the amount |
| 17 | | of such tax at the
time when he is required to file his return |
| 18 | | for the period during which
such tax was collectible, less a |
| 19 | | discount of 2.1% prior to
January 1, 1990, and 1.75% on and |
| 20 | | after January 1, 1990, or
$5 per calendar year, whichever is |
| 21 | | greater, which is allowed to reimburse
the serviceman for |
| 22 | | expenses incurred in collecting the tax, keeping
records, |
| 23 | | preparing and filing returns, remitting the tax and supplying |
| 24 | | data
to the Department on request. When determining the |
| 25 | | discount allowed under this Section, servicemen shall include |
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| 1 | | the amount of tax that would have been due at the 1% rate but |
| 2 | | for the 0% rate imposed under this amendatory Act of the 102nd |
| 3 | | General Assembly. The discount under this Section is not |
| 4 | | allowed for the 1.25% portion of taxes paid on aviation fuel |
| 5 | | that is subject to the revenue use requirements of 49 U.S.C. |
| 6 | | 47107(b) and 49 U.S.C. 47133. The discount allowed under this |
| 7 | | Section is allowed only for returns that are filed in the |
| 8 | | manner required by this Act. The Department may disallow the |
| 9 | | discount for servicemen whose certificate of registration is |
| 10 | | revoked at the time the return is filed, but only if the |
| 11 | | Department's decision to revoke the certificate of |
| 12 | | registration has become final. |
| 13 | | Where such tangible personal property is sold under a |
| 14 | | conditional
sales contract, or under any other form of sale |
| 15 | | wherein the payment of
the principal sum, or a part thereof, is |
| 16 | | extended beyond the close of
the period for which the return is |
| 17 | | filed, the serviceman, in collecting
the tax may collect, for |
| 18 | | each tax return period, only the tax applicable
to the part of |
| 19 | | the selling price actually received during such tax return
|
| 20 | | period. |
| 21 | | Except as provided hereinafter in this Section, on or |
| 22 | | before the twentieth
day of each calendar month, such |
| 23 | | serviceman shall file a
return for the preceding calendar |
| 24 | | month in accordance with reasonable
rules and regulations to |
| 25 | | be promulgated by the Department of Revenue.
Such return shall |
| 26 | | be filed on a form prescribed by the Department and
shall |
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| 1 | | contain such information as the Department may reasonably |
| 2 | | require. The return shall include the gross receipts which |
| 3 | | were received during the preceding calendar month or quarter |
| 4 | | on the following items upon which tax would have been due but |
| 5 | | for the 0% rate imposed under this amendatory Act of the 102nd |
| 6 | | General Assembly: (i) food for human consumption that is to be |
| 7 | | consumed off the premises where it is sold (other than |
| 8 | | alcoholic beverages, food consisting of or infused with adult |
| 9 | | use cannabis, soft drinks, and food that has been prepared for |
| 10 | | immediate consumption); and (ii) food prepared for immediate |
| 11 | | consumption and transferred incident to a sale of service |
| 12 | | subject to this Act or the Service Use Tax Act by an entity |
| 13 | | licensed under the Hospital Licensing Act, the Nursing Home |
| 14 | | Care Act, the Assisted Living and Shared Housing Act, the |
| 15 | | ID/DD Community Care Act, the MC/DD Act, the Specialized |
| 16 | | Mental Health Rehabilitation Act of 2013, or the Child Care |
| 17 | | Act of 1969, or an entity that holds a permit issued pursuant |
| 18 | | to the Life Care Facilities Act. The return shall also include |
| 19 | | the amount of tax that would have been due on the items listed |
| 20 | | in the previous sentence but for the 0% rate imposed under this |
| 21 | | amendatory Act of the 102nd General Assembly. |
| 22 | | On and after January 1, 2018, with respect to servicemen |
| 23 | | whose annual gross receipts average $20,000 or more, all |
| 24 | | returns required to be filed pursuant to this Act shall be |
| 25 | | filed electronically. Servicemen who demonstrate that they do |
| 26 | | not have access to the Internet or demonstrate hardship in |
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| 1 | | filing electronically may petition the Department to waive the |
| 2 | | electronic filing requirement. |
| 3 | | The Department may require returns to be filed on a |
| 4 | | quarterly basis.
If so required, a return for each calendar |
| 5 | | quarter shall be filed on or
before the twentieth day of the |
| 6 | | calendar month following the end of such
calendar quarter. The |
| 7 | | taxpayer shall also file a return with the
Department for each |
| 8 | | of the first two months of each calendar quarter, on or
before |
| 9 | | the twentieth day of the following calendar month, stating: |
| 10 | | 1. The name of the seller; |
| 11 | | 2. The address of the principal place of business from |
| 12 | | which he engages
in business as a serviceman in this |
| 13 | | State; |
| 14 | | 3. The total amount of taxable receipts received by |
| 15 | | him during the
preceding calendar month, including |
| 16 | | receipts from charge and time sales,
but less all |
| 17 | | deductions allowed by law; |
| 18 | | 4. The amount of credit provided in Section 2d of this |
| 19 | | Act; |
| 20 | | 5. The amount of tax due; |
| 21 | | 5-5. The signature of the taxpayer; and |
| 22 | | 6. Such other reasonable information as the Department |
| 23 | | may
require. |
| 24 | | Each serviceman required or authorized to collect the tax |
| 25 | | herein imposed on aviation fuel acquired as an incident to the |
| 26 | | purchase of a service in this State during the preceding |
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| 1 | | calendar month shall, instead of reporting and paying tax as |
| 2 | | otherwise required by this Section, report and pay such tax on |
| 3 | | a separate aviation fuel tax return. The requirements related |
| 4 | | to the return shall be as otherwise provided in this Section. |
| 5 | | Notwithstanding any other provisions of this Act to the |
| 6 | | contrary, servicemen transferring aviation fuel incident to |
| 7 | | sales of service shall file all aviation fuel tax returns and |
| 8 | | shall make all aviation fuel tax payments by electronic means |
| 9 | | in the manner and form required by the Department. For |
| 10 | | purposes of this Section, "aviation fuel" means jet fuel and |
| 11 | | aviation gasoline. |
| 12 | | If a taxpayer fails to sign a return within 30 days after |
| 13 | | the proper notice
and demand for signature by the Department, |
| 14 | | the return shall be considered
valid and any amount shown to be |
| 15 | | due on the return shall be deemed assessed. |
| 16 | | Notwithstanding any other provision of this Act to the |
| 17 | | contrary, servicemen subject to tax on cannabis shall file all |
| 18 | | cannabis tax returns and shall make all cannabis tax payments |
| 19 | | by electronic means in the manner and form required by the |
| 20 | | Department. |
| 21 | | Prior to October 1, 2003, and on and after September 1, |
| 22 | | 2004 a serviceman may accept a Manufacturer's
Purchase Credit |
| 23 | | certification
from a purchaser in satisfaction
of Service Use |
| 24 | | Tax as provided in Section 3-70 of the
Service Use Tax Act if |
| 25 | | the purchaser provides
the
appropriate
documentation as |
| 26 | | required by Section 3-70 of the Service Use Tax Act.
A |
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| 1 | | Manufacturer's Purchase Credit certification, accepted prior |
| 2 | | to October 1,
2003 or on or after September 1, 2004 by a |
| 3 | | serviceman as
provided in Section 3-70 of the Service Use Tax |
| 4 | | Act, may be used by that
serviceman to satisfy Service |
| 5 | | Occupation Tax liability in the amount claimed in
the |
| 6 | | certification, not to exceed 6.25% of the receipts subject to |
| 7 | | tax from a
qualifying purchase. A Manufacturer's Purchase |
| 8 | | Credit reported on any
original or amended return
filed under
|
| 9 | | this Act after October 20, 2003 for reporting periods prior to |
| 10 | | September 1, 2004 shall be disallowed. Manufacturer's Purchase |
| 11 | | Credit reported on annual returns due on or after January 1, |
| 12 | | 2005 will be disallowed for periods prior to September 1, |
| 13 | | 2004.
No Manufacturer's
Purchase Credit may be used after |
| 14 | | September 30, 2003 through August 31, 2004 to
satisfy any
tax |
| 15 | | liability imposed under this Act, including any audit |
| 16 | | liability. |
| 17 | | If the serviceman's average monthly tax liability to
the |
| 18 | | Department does not exceed $200, the Department may authorize |
| 19 | | his
returns to be filed on a quarter annual basis, with the |
| 20 | | return for
January, February and March of a given year being |
| 21 | | due by April 20 of
such year; with the return for April, May |
| 22 | | and June of a given year being
due by July 20 of such year; |
| 23 | | with the return for July, August and
September of a given year |
| 24 | | being due by October 20 of such year, and with
the return for |
| 25 | | October, November and December of a given year being due
by |
| 26 | | January 20 of the following year. |
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| 1 | | If the serviceman's average monthly tax liability to
the |
| 2 | | Department does not exceed $50, the Department may authorize |
| 3 | | his
returns to be filed on an annual basis, with the return for |
| 4 | | a given year
being due by January 20 of the following year. |
| 5 | | Such quarter annual and annual returns, as to form and |
| 6 | | substance,
shall be subject to the same requirements as |
| 7 | | monthly returns. |
| 8 | | Notwithstanding any other provision in this Act concerning |
| 9 | | the time within
which a serviceman may file his return, in the |
| 10 | | case of any serviceman who
ceases to engage in a kind of |
| 11 | | business which makes him responsible for filing
returns under |
| 12 | | this Act, such serviceman shall file a final return under this
|
| 13 | | Act with the Department not more than 1 month after |
| 14 | | discontinuing such
business. |
| 15 | | Beginning October 1, 1993, a taxpayer who has an average |
| 16 | | monthly tax
liability of $150,000 or more shall make all |
| 17 | | payments required by rules of the
Department by electronic |
| 18 | | funds transfer. Beginning October 1, 1994, a taxpayer
who has |
| 19 | | an average monthly tax liability of $100,000 or more shall |
| 20 | | make all
payments required by rules of the Department by |
| 21 | | electronic funds transfer.
Beginning October 1, 1995, a |
| 22 | | taxpayer who has an average monthly tax liability
of $50,000 |
| 23 | | or more shall make all payments required by rules of the |
| 24 | | Department
by electronic funds transfer. Beginning October 1, |
| 25 | | 2000, a taxpayer who has
an annual tax liability of $200,000 or |
| 26 | | more shall make all payments required by
rules of the |
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| 1 | | Department by electronic funds transfer. The term "annual tax
|
| 2 | | liability" shall be the sum of the taxpayer's liabilities |
| 3 | | under this Act, and
under all other State and local occupation |
| 4 | | and use tax laws administered by the
Department, for the |
| 5 | | immediately preceding calendar year. The term "average
monthly |
| 6 | | tax liability" means
the sum of the taxpayer's liabilities |
| 7 | | under this Act, and under all other State
and local occupation |
| 8 | | and use tax laws administered by the Department, for the
|
| 9 | | immediately preceding calendar year divided by 12.
Beginning |
| 10 | | on October 1, 2002, a taxpayer who has a tax liability in the
|
| 11 | | amount set forth in subsection (b) of Section 2505-210 of the |
| 12 | | Department of
Revenue Law shall make all payments required by |
| 13 | | rules of the Department by
electronic funds transfer. |
| 14 | | Before August 1 of each year beginning in 1993, the |
| 15 | | Department shall
notify all taxpayers required to make |
| 16 | | payments by electronic funds transfer.
All taxpayers required |
| 17 | | to make payments by electronic funds transfer shall make
those |
| 18 | | payments for a minimum of one year beginning on October 1. |
| 19 | | Any taxpayer not required to make payments by electronic |
| 20 | | funds transfer may
make payments by electronic funds transfer |
| 21 | | with the
permission of the Department. |
| 22 | | All taxpayers required to make payment by electronic funds |
| 23 | | transfer and
any taxpayers authorized to voluntarily make |
| 24 | | payments by electronic funds
transfer shall make those |
| 25 | | payments in the manner authorized by the Department. |
| 26 | | The Department shall adopt such rules as are necessary to |
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| 1 | | effectuate a
program of electronic funds transfer and the |
| 2 | | requirements of this Section. |
| 3 | | Where a serviceman collects the tax with respect to the |
| 4 | | selling price of
tangible personal property which he sells and |
| 5 | | the purchaser thereafter returns
such tangible personal |
| 6 | | property and the serviceman refunds the
selling price thereof |
| 7 | | to the purchaser, such serviceman shall also refund,
to the |
| 8 | | purchaser, the tax so collected from the purchaser. When
|
| 9 | | filing his return for the period in which he refunds such tax |
| 10 | | to the
purchaser, the serviceman may deduct the amount of the |
| 11 | | tax so refunded by
him to the purchaser from any other Service |
| 12 | | Occupation Tax, Service Use
Tax, Retailers' Occupation Tax or |
| 13 | | Use Tax which such serviceman may be
required to pay or remit |
| 14 | | to the Department, as shown by such return,
provided that the |
| 15 | | amount of the tax to be deducted shall previously have
been |
| 16 | | remitted to the Department by such serviceman. If the |
| 17 | | serviceman shall
not previously have remitted the amount of |
| 18 | | such tax to the Department,
he shall be entitled to no |
| 19 | | deduction hereunder upon refunding such tax
to the purchaser. |
| 20 | | If experience indicates such action to be practicable, the |
| 21 | | Department
may prescribe and furnish a combination or joint |
| 22 | | return which will
enable servicemen, who are required to file |
| 23 | | returns
hereunder and also under the Retailers' Occupation Tax |
| 24 | | Act, the Use
Tax Act or the Service Use Tax Act, to furnish all |
| 25 | | the return
information required by all said Acts on the one |
| 26 | | form. |
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| 1 | | Where the serviceman has more than one business
registered |
| 2 | | with the Department under separate registrations hereunder,
|
| 3 | | such serviceman shall file separate returns for each
|
| 4 | | registered business. |
| 5 | | Beginning February 1, 2024, the Department shall pay into |
| 6 | | the Human Services Youth Programming Fund 100% of the net |
| 7 | | revenue realized for the preceding month from the 3.75% |
| 8 | | surcharge on the selling price of firearms and firearm |
| 9 | | component parts. |
| 10 | | Beginning January 1, 1990, each month the Department shall |
| 11 | | pay into
the Local Government Tax Fund the revenue realized |
| 12 | | for the
preceding month from the 1% tax imposed under this Act. |
| 13 | | Beginning January 1, 1990, each month the Department shall |
| 14 | | pay into
the County and Mass Transit District Fund 4% of the |
| 15 | | revenue realized
for the preceding month from the 6.25% |
| 16 | | general rate on sales of tangible personal property other than |
| 17 | | aviation fuel sold on or after December 1, 2019. This |
| 18 | | exception for aviation fuel only applies for so long as the |
| 19 | | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. |
| 20 | | 47133 are binding on the State. |
| 21 | | Beginning August 1, 2000, each
month the Department shall |
| 22 | | pay into the
County and Mass Transit District Fund 20% of the |
| 23 | | net revenue realized for the
preceding month from the 1.25% |
| 24 | | rate on the selling price of motor fuel and
gasohol. |
| 25 | | Beginning January 1, 1990, each month the Department shall |
| 26 | | pay into
the Local Government Tax Fund 16% of the revenue |
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| 1 | | realized for the
preceding month from the 6.25% general rate |
| 2 | | on transfers of
tangible personal property other than aviation |
| 3 | | fuel sold on or after December 1, 2019. This exception for |
| 4 | | aviation fuel only applies for so long as the revenue use |
| 5 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
| 6 | | binding on the State. |
| 7 | | For aviation fuel sold on or after December 1, 2019, each |
| 8 | | month the Department shall pay into the State Aviation Program |
| 9 | | Fund 20% of the net revenue realized for the preceding month |
| 10 | | from the 6.25% general rate on the selling price of aviation |
| 11 | | fuel, less an amount estimated by the Department to be |
| 12 | | required for refunds of the 20% portion of the tax on aviation |
| 13 | | fuel under this Act, which amount shall be deposited into the |
| 14 | | Aviation Fuel Sales Tax Refund Fund. The Department shall only |
| 15 | | pay moneys into the State Aviation Program Fund and the |
| 16 | | Aviation Fuel Sales Tax Refund Fund under this Act for so long |
| 17 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
| 18 | | U.S.C. 47133 are binding on the State. |
| 19 | | Beginning August 1, 2000, each
month the Department shall |
| 20 | | pay into the
Local Government Tax Fund 80% of the net revenue |
| 21 | | realized for the preceding
month from the 1.25% rate on the |
| 22 | | selling price of motor fuel and gasohol. |
| 23 | | Beginning October 1, 2009, each month the Department shall |
| 24 | | pay into the Capital Projects Fund an amount that is equal to |
| 25 | | an amount estimated by the Department to represent 80% of the |
| 26 | | net revenue realized for the preceding month from the sale of |
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| 1 | | candy, grooming and hygiene products, and soft drinks that had |
| 2 | | been taxed at a rate of 1% prior to September 1, 2009 but that |
| 3 | | are now taxed at 6.25%. |
| 4 | | Beginning July 1, 2013, each month the Department shall |
| 5 | | pay into the Underground Storage Tank Fund from the proceeds |
| 6 | | collected under this Act, the Use Tax Act, the Service Use Tax |
| 7 | | Act, and the Retailers' Occupation Tax Act an amount equal to |
| 8 | | the average monthly deficit in the Underground Storage Tank |
| 9 | | Fund during the prior year, as certified annually by the |
| 10 | | Illinois Environmental Protection Agency, but the total |
| 11 | | payment into the Underground Storage Tank Fund under this Act, |
| 12 | | the Use Tax Act, the Service Use Tax Act, and the Retailers' |
| 13 | | Occupation Tax Act shall not exceed $18,000,000 in any State |
| 14 | | fiscal year. As used in this paragraph, the "average monthly |
| 15 | | deficit" shall be equal to the difference between the average |
| 16 | | monthly claims for payment by the fund and the average monthly |
| 17 | | revenues deposited into the fund, excluding payments made |
| 18 | | pursuant to this paragraph. |
| 19 | | Beginning July 1, 2015, of the remainder of the moneys |
| 20 | | received by the Department under the Use Tax Act, the Service |
| 21 | | Use Tax Act, this Act, and the Retailers' Occupation Tax Act, |
| 22 | | each month the Department shall deposit $500,000 into the |
| 23 | | State Crime Laboratory Fund. |
| 24 | | Of the remainder of the moneys received by the Department |
| 25 | | pursuant to
this Act, (a) 1.75% thereof shall be paid into the |
| 26 | | Build Illinois Fund and
(b) prior to July 1, 1989, 2.2% and on |
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| 1 | | and after July 1, 1989, 3.8% thereof
shall be paid into the |
| 2 | | Build Illinois Fund; provided, however, that if in
any fiscal |
| 3 | | year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
|
| 4 | | may be, of the moneys received by the Department and required |
| 5 | | to be paid
into the Build Illinois Fund pursuant to Section 3 |
| 6 | | of the Retailers'
Occupation Tax Act, Section 9 of the Use Tax |
| 7 | | Act, Section 9 of the Service
Use Tax Act, and Section 9 of the |
| 8 | | Service Occupation Tax Act, such Acts
being hereinafter called |
| 9 | | the "Tax Acts" and such aggregate of 2.2% or 3.8%,
as the case |
| 10 | | may be, of moneys being hereinafter called the "Tax Act
|
| 11 | | Amount", and (2) the amount transferred to the Build Illinois |
| 12 | | Fund from the
State and Local Sales Tax Reform Fund shall be |
| 13 | | less than the Annual
Specified Amount (as defined in Section 3 |
| 14 | | of the Retailers' Occupation Tax
Act), an amount equal to the |
| 15 | | difference shall be immediately paid into the
Build Illinois |
| 16 | | Fund from other moneys received by the Department pursuant
to |
| 17 | | the Tax Acts; and further provided, that if on the last |
| 18 | | business day of
any month the sum of (1) the Tax Act Amount |
| 19 | | required to be deposited into
the Build Illinois Account in |
| 20 | | the Build Illinois Fund during such month and
(2) the amount |
| 21 | | transferred during such month to the Build Illinois Fund
from |
| 22 | | the State and Local Sales Tax Reform Fund shall have been less |
| 23 | | than
1/12 of the Annual Specified Amount, an amount equal to |
| 24 | | the difference
shall be immediately paid into the Build |
| 25 | | Illinois Fund from other moneys
received by the Department |
| 26 | | pursuant to the Tax Acts; and, further provided,
that in no |
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| 1 | | event shall the payments required under the preceding proviso
|
| 2 | | result in aggregate payments into the Build Illinois Fund |
| 3 | | pursuant to this
clause (b) for any fiscal year in excess of |
| 4 | | the greater of (i) the Tax Act
Amount or (ii) the Annual |
| 5 | | Specified Amount for such fiscal year; and,
further provided, |
| 6 | | that the amounts payable into the Build Illinois Fund
under |
| 7 | | this clause (b) shall be payable only until such time as the
|
| 8 | | aggregate amount on deposit under each trust indenture |
| 9 | | securing Bonds
issued and outstanding pursuant to the Build |
| 10 | | Illinois Bond Act is
sufficient, taking into account any |
| 11 | | future investment income, to fully
provide, in accordance with |
| 12 | | such indenture, for the defeasance of or the
payment of the |
| 13 | | principal of, premium, if any, and interest on the Bonds
|
| 14 | | secured by such indenture and on any Bonds expected to be |
| 15 | | issued thereafter
and all fees and costs payable with respect |
| 16 | | thereto, all as certified by
the Director of the
Bureau of the |
| 17 | | Budget (now Governor's Office of Management and Budget). If
on |
| 18 | | the last business day of
any month in which Bonds are |
| 19 | | outstanding pursuant to the Build Illinois
Bond Act, the |
| 20 | | aggregate of the moneys deposited
in the Build Illinois Bond |
| 21 | | Account in the Build Illinois Fund in such month
shall be less |
| 22 | | than the amount required to be transferred in such month from
|
| 23 | | the Build Illinois Bond Account to the Build Illinois Bond |
| 24 | | Retirement and
Interest Fund pursuant to Section 13 of the |
| 25 | | Build Illinois Bond Act, an
amount equal to such deficiency |
| 26 | | shall be immediately paid
from other moneys received by the |
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| 1 | | Department pursuant to the Tax Acts
to the Build Illinois |
| 2 | | Fund; provided, however, that any amounts paid to the
Build |
| 3 | | Illinois Fund in any fiscal year pursuant to this sentence |
| 4 | | shall be
deemed to constitute payments pursuant to clause (b) |
| 5 | | of the preceding
sentence and shall reduce the amount |
| 6 | | otherwise payable for such fiscal year
pursuant to clause (b) |
| 7 | | of the preceding sentence. The moneys received by
the |
| 8 | | Department pursuant to this Act and required to be deposited |
| 9 | | into the
Build Illinois Fund are subject to the pledge, claim |
| 10 | | and charge set forth
in Section 12 of the Build Illinois Bond |
| 11 | | Act. |
| 12 | | Subject to payment of amounts into the Build Illinois Fund |
| 13 | | as provided in
the preceding paragraph or in any amendment |
| 14 | | thereto hereafter enacted, the
following specified monthly |
| 15 | | installment of the amount requested in the
certificate of the |
| 16 | | Chairman of the Metropolitan Pier and Exposition
Authority |
| 17 | | provided under Section 8.25f of the State Finance Act, but not |
| 18 | | in
excess of the sums designated as "Total Deposit", shall be |
| 19 | | deposited in the
aggregate from collections under Section 9 of |
| 20 | | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section |
| 21 | | 9 of the Service Occupation Tax Act, and
Section 3 of the |
| 22 | | Retailers' Occupation Tax Act into the McCormick Place
|
| 23 | | Expansion Project Fund in the specified fiscal years.
|
|
| 24 | | Fiscal Year | | Total Deposit | |
| 25 | | 1993 | | $0 | |
|
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| 1 | | 1994 | | 53,000,000 | |
| 2 | | 1995 | | 58,000,000 | |
| 3 | | 1996 | | 61,000,000 | |
| 4 | | 1997 | | 64,000,000 | |
| 5 | | 1998 | | 68,000,000 | |
| 6 | | 1999 | | 71,000,000 | |
| 7 | | 2000 | | 75,000,000 | |
| 8 | | 2001 | | 80,000,000 | |
| 9 | | 2002 | | 93,000,000 | |
| 10 | | 2003 | | 99,000,000 | |
| 11 | | 2004 | | 103,000,000 | |
| 12 | | 2005 | | 108,000,000 | |
| 13 | | 2006 | | 113,000,000 | |
| 14 | | 2007 | | 119,000,000 | |
| 15 | | 2008 | | 126,000,000 | |
| 16 | | 2009 | | 132,000,000 | |
| 17 | | 2010 | | 139,000,000 | |
| 18 | | 2011 | | 146,000,000 | |
| 19 | | 2012 | | 153,000,000 | |
| 20 | | 2013 | | 161,000,000 | |
| 21 | | 2014 | | 170,000,000 | |
| 22 | | 2015 | | 179,000,000 | |
| 23 | | 2016 | | 189,000,000 | |
| 24 | | 2017 | | 199,000,000 | |
| 25 | | 2018 | | 210,000,000 | |
| 26 | | 2019 | | 221,000,000 | |
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| 1 | | 2020 | | 233,000,000 | |
| 2 | | 2021 | | 300,000,000 | |
| 3 | | 2022 | | 300,000,000 | |
| 4 | | 2023 | | 300,000,000 | |
| 5 | | 2024 | | 300,000,000 | |
| 6 | | 2025 | | 300,000,000 | |
| 7 | | 2026 | | 300,000,000 | |
| 8 | | 2027 | | 375,000,000 | |
| 9 | | 2028 | | 375,000,000 | |
| 10 | | 2029 | | 375,000,000 | |
| 11 | | 2030 | | 375,000,000 | |
| 12 | | 2031 | | 375,000,000 | |
| 13 | | 2032 | | 375,000,000 | |
| 14 | | 2033 | | 375,000,000 | |
| 15 | | 2034 | | 375,000,000 | |
| 16 | | 2035 | | 375,000,000 | |
| 17 | | 2036 | | 450,000,000 | |
| 18 | | and | | |
|
| 19 | | each fiscal year | | |
|
| 20 | | thereafter that bonds | | |
|
| 21 | | are outstanding under | | |
|
| 22 | | Section 13.2 of the | | |
|
| 23 | | Metropolitan Pier and | | |
|
| 24 | | Exposition Authority Act, | | |
|
| 25 | | but not after fiscal year 2060. | | |
|
| 26 | | Beginning July 20, 1993 and in each month of each fiscal |
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| 1 | | year thereafter,
one-eighth of the amount requested in the |
| 2 | | certificate of the Chairman of
the Metropolitan Pier and |
| 3 | | Exposition Authority for that fiscal year, less
the amount |
| 4 | | deposited into the McCormick Place Expansion Project Fund by |
| 5 | | the
State Treasurer in the respective month under subsection |
| 6 | | (g) of Section 13
of the Metropolitan Pier and Exposition |
| 7 | | Authority Act, plus cumulative
deficiencies in the deposits |
| 8 | | required under this Section for previous
months and years, |
| 9 | | shall be deposited into the McCormick Place Expansion
Project |
| 10 | | Fund, until the full amount requested for the fiscal year, but |
| 11 | | not
in excess of the amount specified above as "Total |
| 12 | | Deposit", has been deposited. |
| 13 | | Subject to payment of amounts into the Capital Projects |
| 14 | | Fund, the Build Illinois Fund, and the McCormick Place |
| 15 | | Expansion Project Fund pursuant to the preceding paragraphs or |
| 16 | | in any amendments thereto hereafter enacted, for aviation fuel |
| 17 | | sold on or after December 1, 2019, the Department shall each |
| 18 | | month deposit into the Aviation Fuel Sales Tax Refund Fund an |
| 19 | | amount estimated by the Department to be required for refunds |
| 20 | | of the 80% portion of the tax on aviation fuel under this Act. |
| 21 | | The Department shall only deposit moneys into the Aviation |
| 22 | | Fuel Sales Tax Refund Fund under this paragraph for so long as |
| 23 | | the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
| 24 | | U.S.C. 47133 are binding on the State. |
| 25 | | Subject to payment of amounts into the Build Illinois Fund |
| 26 | | and the
McCormick
Place Expansion Project Fund
pursuant to the |
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| 1 | | preceding paragraphs or in any amendments thereto hereafter
|
| 2 | | enacted, beginning July 1, 1993 and ending on September 30, |
| 3 | | 2013, the Department shall each month pay into the
Illinois |
| 4 | | Tax Increment Fund 0.27% of 80% of the net revenue realized for |
| 5 | | the
preceding month from the 6.25% general rate on the selling |
| 6 | | price of tangible
personal property. |
| 7 | | Subject to payment of amounts into the Build Illinois Fund |
| 8 | | and the
McCormick Place Expansion Project Fund pursuant to the |
| 9 | | preceding paragraphs or in any
amendments thereto hereafter |
| 10 | | enacted, beginning with the receipt of the first
report of |
| 11 | | taxes paid by an eligible business and continuing for a |
| 12 | | 25-year
period, the Department shall each month pay into the |
| 13 | | Energy Infrastructure
Fund 80% of the net revenue realized |
| 14 | | from the 6.25% general rate on the
selling price of |
| 15 | | Illinois-mined coal that was sold to an eligible business.
For |
| 16 | | purposes of this paragraph, the term "eligible business" means |
| 17 | | a new
electric generating facility certified pursuant to |
| 18 | | Section 605-332 of the
Department of Commerce and
Economic |
| 19 | | Opportunity Law of the Civil Administrative
Code of Illinois. |
| 20 | | Subject to payment of amounts into the Build Illinois |
| 21 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
| 22 | | Tax Increment Fund, and the Energy Infrastructure Fund |
| 23 | | pursuant to the preceding paragraphs or in any amendments to |
| 24 | | this Section hereafter enacted, beginning on the first day of |
| 25 | | the first calendar month to occur on or after August 26, 2014 |
| 26 | | (the effective date of Public Act 98-1098), each month, from |
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| 1 | | the collections made under Section 9 of the Use Tax Act, |
| 2 | | Section 9 of the Service Use Tax Act, Section 9 of the Service |
| 3 | | Occupation Tax Act, and Section 3 of the Retailers' Occupation |
| 4 | | Tax Act, the Department shall pay into the Tax Compliance and |
| 5 | | Administration Fund, to be used, subject to appropriation, to |
| 6 | | fund additional auditors and compliance personnel at the |
| 7 | | Department of Revenue, an amount equal to 1/12 of 5% of 80% of |
| 8 | | the cash receipts collected during the preceding fiscal year |
| 9 | | by the Audit Bureau of the Department under the Use Tax Act, |
| 10 | | the Service Use Tax Act, the Service Occupation Tax Act, the |
| 11 | | Retailers' Occupation Tax Act, and associated local occupation |
| 12 | | and use taxes administered by the Department. |
| 13 | | Subject to payments of amounts into the Build Illinois |
| 14 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
| 15 | | Tax Increment Fund, the Energy Infrastructure Fund, and the |
| 16 | | Tax Compliance and Administration Fund as provided in this |
| 17 | | Section, beginning on July 1, 2018 the Department shall pay |
| 18 | | each month into the Downstate Public Transportation Fund the |
| 19 | | moneys required to be so paid under Section 2-3 of the |
| 20 | | Downstate Public Transportation Act. |
| 21 | | Subject to successful execution and delivery of a |
| 22 | | public-private agreement between the public agency and private |
| 23 | | entity and completion of the civic build, beginning on July 1, |
| 24 | | 2023, of the remainder of the moneys received by the |
| 25 | | Department under the Use Tax Act, the Service Use Tax Act, the |
| 26 | | Service Occupation Tax Act, and this Act, the Department shall |
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| 1 | | deposit the following specified deposits in the aggregate from |
| 2 | | collections under the Use Tax Act, the Service Use Tax Act, the |
| 3 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
| 4 | | Act, as required under Section 8.25g of the State Finance Act |
| 5 | | for distribution consistent with the Public-Private |
| 6 | | Partnership for Civic and Transit Infrastructure Project Act. |
| 7 | | The moneys received by the Department pursuant to this Act and |
| 8 | | required to be deposited into the Civic and Transit |
| 9 | | Infrastructure Fund are subject to the pledge, claim and |
| 10 | | charge set forth in Section 25-55 of the Public-Private |
| 11 | | Partnership for Civic and Transit Infrastructure Project Act. |
| 12 | | As used in this paragraph, "civic build", "private entity", |
| 13 | | "public-private agreement", and "public agency" have the |
| 14 | | meanings provided in Section 25-10 of the Public-Private |
| 15 | | Partnership for Civic and Transit Infrastructure Project Act. |
| 16 | | Fiscal Year............................Total Deposit |
| 17 | | 2024....................................$200,000,000 |
| 18 | | 2025....................................$206,000,000 |
| 19 | | 2026....................................$212,200,000 |
| 20 | | 2027....................................$218,500,000 |
| 21 | | 2028....................................$225,100,000 |
| 22 | | 2029....................................$288,700,000 |
| 23 | | 2030....................................$298,900,000 |
| 24 | | 2031....................................$309,300,000 |
| 25 | | 2032....................................$320,100,000 |
| 26 | | 2033....................................$331,200,000 |
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| 1 | | 2034....................................$341,200,000 |
| 2 | | 2035....................................$351,400,000 |
| 3 | | 2036....................................$361,900,000 |
| 4 | | 2037....................................$372,800,000 |
| 5 | | 2038....................................$384,000,000 |
| 6 | | 2039....................................$395,500,000 |
| 7 | | 2040....................................$407,400,000 |
| 8 | | 2041....................................$419,600,000 |
| 9 | | 2042....................................$432,200,000 |
| 10 | | 2043....................................$445,100,000 |
| 11 | | Beginning July 1, 2021 and until July 1, 2022, subject to |
| 12 | | the payment of amounts into the County and Mass Transit |
| 13 | | District Fund, the Local Government Tax Fund, the Build |
| 14 | | Illinois Fund, the McCormick Place Expansion Project Fund, the |
| 15 | | Illinois Tax Increment Fund, the Energy Infrastructure Fund, |
| 16 | | and the Tax Compliance and Administration Fund as provided in |
| 17 | | this Section, the Department shall pay each month into the |
| 18 | | Road Fund the amount estimated to represent 16% of the net |
| 19 | | revenue realized from the taxes imposed on motor fuel and |
| 20 | | gasohol. Beginning July 1, 2022 and until July 1, 2023, |
| 21 | | subject to the payment of amounts into the County and Mass |
| 22 | | Transit District Fund, the Local Government Tax Fund, the |
| 23 | | Build Illinois Fund, the McCormick Place Expansion Project |
| 24 | | Fund, the Illinois Tax Increment Fund, the Energy |
| 25 | | Infrastructure Fund, and the Tax Compliance and Administration |
| 26 | | Fund as provided in this Section, the Department shall pay |
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| 1 | | each month into the Road Fund the amount estimated to |
| 2 | | represent 32% of the net revenue realized from the taxes |
| 3 | | imposed on motor fuel and gasohol. Beginning July 1, 2023 and |
| 4 | | until July 1, 2024, subject to the payment of amounts into the |
| 5 | | County and Mass Transit District Fund, the Local Government |
| 6 | | Tax Fund, the Build Illinois Fund, the McCormick Place |
| 7 | | Expansion Project Fund, the Illinois Tax Increment Fund, the |
| 8 | | Energy Infrastructure Fund, and the Tax Compliance and |
| 9 | | Administration Fund as provided in this Section, the |
| 10 | | Department shall pay each month into the Road Fund the amount |
| 11 | | estimated to represent 48% of the net revenue realized from |
| 12 | | the taxes imposed on motor fuel and gasohol. Beginning July 1, |
| 13 | | 2024 and until July 1, 2025, subject to the payment of amounts |
| 14 | | into the County and Mass Transit District Fund, the Local |
| 15 | | Government Tax Fund, the Build Illinois Fund, the McCormick |
| 16 | | Place Expansion Project Fund, the Illinois Tax Increment Fund, |
| 17 | | the Energy Infrastructure Fund, and the Tax Compliance and |
| 18 | | Administration Fund as provided in this Section, the |
| 19 | | Department shall pay each month into the Road Fund the amount |
| 20 | | estimated to represent 64% of the net revenue realized from |
| 21 | | the taxes imposed on motor fuel and gasohol. Beginning on July |
| 22 | | 1, 2025, subject to the payment of amounts into the County and |
| 23 | | Mass Transit District Fund, the Local Government Tax Fund, the |
| 24 | | Build Illinois Fund, the McCormick Place Expansion Project |
| 25 | | Fund, the Illinois Tax Increment Fund, the Energy |
| 26 | | Infrastructure Fund, and the Tax Compliance and Administration |
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| 1 | | Fund as provided in this Section, the Department shall pay |
| 2 | | each month into the Road Fund the amount estimated to |
| 3 | | represent 80% of the net revenue realized from the taxes |
| 4 | | imposed on motor fuel and gasohol. As used in this paragraph |
| 5 | | "motor fuel" has the meaning given to that term in Section 1.1 |
| 6 | | of the Motor Fuel Tax Law, and "gasohol" has the meaning given |
| 7 | | to that term in Section 3-40 of the Use Tax Act. |
| 8 | | Of the remainder of the moneys received by the Department |
| 9 | | pursuant to this
Act, 75% shall be paid into the General |
| 10 | | Revenue Fund of the State Treasury and 25% shall be reserved in |
| 11 | | a special account and used only for the transfer to the Common |
| 12 | | School Fund as part of the monthly transfer from the General |
| 13 | | Revenue Fund in accordance with Section 8a of the State |
| 14 | | Finance Act. |
| 15 | | The Department may, upon separate written notice to a |
| 16 | | taxpayer,
require the taxpayer to prepare and file with the |
| 17 | | Department on a form
prescribed by the Department within not |
| 18 | | less than 60 days after receipt
of the notice an annual |
| 19 | | information return for the tax year specified in
the notice. |
| 20 | | Such annual return to the Department shall include a
statement |
| 21 | | of gross receipts as shown by the taxpayer's last Federal |
| 22 | | income
tax return. If the total receipts of the business as |
| 23 | | reported in the
Federal income tax return do not agree with the |
| 24 | | gross receipts reported to
the Department of Revenue for the |
| 25 | | same period, the taxpayer shall attach
to his annual return a |
| 26 | | schedule showing a reconciliation of the 2
amounts and the |
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| 1 | | reasons for the difference. The taxpayer's annual
return to |
| 2 | | the Department shall also disclose the cost of goods sold by
|
| 3 | | the taxpayer during the year covered by such return, opening |
| 4 | | and closing
inventories of such goods for such year, cost of |
| 5 | | goods used from stock
or taken from stock and given away by the |
| 6 | | taxpayer during such year, pay
roll information of the |
| 7 | | taxpayer's business during such year and any
additional |
| 8 | | reasonable information which the Department deems would be
|
| 9 | | helpful in determining the accuracy of the monthly, quarterly |
| 10 | | or annual
returns filed by such taxpayer as hereinbefore |
| 11 | | provided for in this
Section. |
| 12 | | If the annual information return required by this Section |
| 13 | | is not
filed when and as required, the taxpayer shall be liable |
| 14 | | as follows: |
| 15 | | (i) Until January 1, 1994, the taxpayer shall be |
| 16 | | liable
for a penalty equal to 1/6 of 1% of the tax due from |
| 17 | | such taxpayer
under this Act during the period to be |
| 18 | | covered by the annual return
for each month or fraction of |
| 19 | | a month until such return is filed as
required, the |
| 20 | | penalty to be assessed and collected in the same manner
as |
| 21 | | any other penalty provided for in this Act. |
| 22 | | (ii) On and after January 1, 1994, the taxpayer shall |
| 23 | | be liable for a
penalty as described in Section 3-4 of the |
| 24 | | Uniform Penalty and Interest Act. |
| 25 | | The chief executive officer, proprietor, owner or highest |
| 26 | | ranking
manager shall sign the annual return to certify the |
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| 1 | | accuracy of the
information contained therein. Any person who |
| 2 | | willfully signs the
annual return containing false or |
| 3 | | inaccurate information shall be guilty
of perjury and punished |
| 4 | | accordingly. The annual return form prescribed
by the |
| 5 | | Department shall include a warning that the person signing the
|
| 6 | | return may be liable for perjury. |
| 7 | | The foregoing portion of this Section concerning the |
| 8 | | filing of an
annual information return shall not apply to a |
| 9 | | serviceman who is not
required to file an income tax return |
| 10 | | with the United States Government. |
| 11 | | As soon as possible after the first day of each month, upon |
| 12 | | certification
of the Department of Revenue, the Comptroller |
| 13 | | shall order transferred and
the Treasurer shall transfer from |
| 14 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount |
| 15 | | equal to 1.7% of 80% of the net revenue realized
under this Act |
| 16 | | for the second preceding month.
Beginning April 1, 2000, this |
| 17 | | transfer is no longer required
and shall not be made. |
| 18 | | Net revenue realized for a month shall be the revenue |
| 19 | | collected by the State
pursuant to this Act, less the amount |
| 20 | | paid out during that month as
refunds to taxpayers for |
| 21 | | overpayment of liability. |
| 22 | | For greater simplicity of administration, it shall be |
| 23 | | permissible for
manufacturers, importers and wholesalers whose |
| 24 | | products are sold by numerous
servicemen in Illinois, and who |
| 25 | | wish to do so, to
assume the responsibility for accounting and |
| 26 | | paying to the Department
all tax accruing under this Act with |
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| 1 | | respect to such sales, if the
servicemen who are affected do |
| 2 | | not make written objection to the
Department to this |
| 3 | | arrangement. |
| 4 | | (Source: P.A. 101-10, Article 15, Section 15-20, eff. 6-5-19; |
| 5 | | 101-10, Article 25, Section 25-115, eff. 6-5-19; 101-27, eff. |
| 6 | | 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19; |
| 7 | | 101-636, eff. 6-10-20; 102-700, eff. 4-19-22.)
|
| 8 | | Section 25. The Retailers' Occupation Tax Act is amended |
| 9 | | by changing Sections 2-10 and 3 as follows:
|
| 10 | | (35 ILCS 120/2-10)
|
| 11 | | Sec. 2-10. Rate of tax. Unless otherwise provided in this |
| 12 | | Section,
the tax imposed by this Act is at the rate of 6.25% of |
| 13 | | gross receipts
from sales of tangible personal property made |
| 14 | | in the course of business.
|
| 15 | | Beginning on July 1, 2000 and through December 31, 2000, |
| 16 | | with respect to
motor fuel, as defined in Section 1.1 of the |
| 17 | | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of |
| 18 | | the Use Tax Act, the tax is
imposed at the rate of 1.25%.
|
| 19 | | Beginning on August 6, 2010 through August 15, 2010, and |
| 20 | | beginning again on August 5, 2022 through August 14, 2022, |
| 21 | | with respect to sales tax holiday items as defined in Section |
| 22 | | 2-8 of this Act, the
tax is imposed at the rate of 1.25%. |
| 23 | | Within 14 days after July 1, 2000 (the effective date of |
| 24 | | Public Act 91-872) this amendatory Act of the 91st
General |
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| 1 | | Assembly, each retailer of motor fuel and gasohol shall cause |
| 2 | | the
following notice to be posted in a prominently visible |
| 3 | | place on each retail
dispensing device that is used to |
| 4 | | dispense motor
fuel or gasohol in the State of Illinois: "As of |
| 5 | | July 1, 2000, the State of
Illinois has eliminated the State's |
| 6 | | share of sales tax on motor fuel and
gasohol through December |
| 7 | | 31, 2000. The price on this pump should reflect the
|
| 8 | | elimination of the tax." The notice shall be printed in bold |
| 9 | | print on a sign
that is no smaller than 4 inches by 8 inches. |
| 10 | | The sign shall be clearly
visible to customers. Any retailer |
| 11 | | who fails to post or maintain a required
sign through December |
| 12 | | 31, 2000 is guilty of a petty offense for which the fine
shall |
| 13 | | be $500 per day per each retail premises where a violation |
| 14 | | occurs.
|
| 15 | | With respect to gasohol, as defined in the Use Tax Act, the |
| 16 | | tax imposed
by this Act applies to (i) 70% of the proceeds of |
| 17 | | sales made on or after
January 1, 1990, and before July 1, |
| 18 | | 2003, (ii) 80% of the proceeds of
sales made on or after July |
| 19 | | 1, 2003 and on or before July 1, 2017, and (iii) 100% of the |
| 20 | | proceeds of sales
made thereafter.
If, at any time, however, |
| 21 | | the tax under this Act on sales of gasohol, as
defined in
the |
| 22 | | Use Tax Act, is imposed at the rate of 1.25%, then the
tax |
| 23 | | imposed by this Act applies to 100% of the proceeds of sales of |
| 24 | | gasohol
made during that time.
|
| 25 | | With respect to majority blended ethanol fuel, as defined |
| 26 | | in the Use Tax Act,
the
tax
imposed by this Act does not apply |
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| 1 | | to the proceeds of sales made on or after
July 1, 2003 and on |
| 2 | | or before December 31, 2023 but applies to 100% of the
proceeds |
| 3 | | of sales made 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 proceeds |
| 7 | | of sales made on or after July 1, 2003
and on or before |
| 8 | | December 31, 2018 and (ii) 100% of the
proceeds of sales made |
| 9 | | after December 31, 2018 and before January 1, 2024. On and |
| 10 | | after January 1, 2024 and on or before December 31, 2030, the |
| 11 | | taxation of biodiesel, renewable diesel, and biodiesel blends |
| 12 | | shall be as provided in Section 3-5.1 of the Use Tax Act.
If, |
| 13 | | at any time, however, the tax under this Act on sales of |
| 14 | | biodiesel blends,
as
defined in the Use Tax Act, with no less |
| 15 | | than 1% and no more than 10% biodiesel
is imposed at the rate |
| 16 | | of 1.25%, then the
tax imposed by this Act applies to 100% of |
| 17 | | the proceeds of sales of biodiesel
blends with no less than 1% |
| 18 | | and no more than 10% biodiesel
made
during that time.
|
| 19 | | With respect to biodiesel, as defined in the Use Tax Act, |
| 20 | | and biodiesel
blends, as defined in the Use Tax Act, with
more |
| 21 | | than 10% but no more than 99% biodiesel, the tax imposed by |
| 22 | | this Act
does not apply to the proceeds of sales made on or |
| 23 | | after July 1, 2003
and on or before December 31, 2023. On and |
| 24 | | after January 1, 2024 and on or before December 31, 2030, the |
| 25 | | taxation of biodiesel, renewable diesel, and biodiesel blends |
| 26 | | shall be as provided in Section 3-5.1 of the Use Tax Act.
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| 1 | | Until July 1, 2022 and beginning again on July 1, 2023, |
| 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), the tax is imposed at the rate of 1%. |
| 7 | | Beginning July 1, 2022 and until July 1, 2023, with respect to |
| 8 | | food for human consumption that is to be consumed off the |
| 9 | | premises where it is sold (other than alcoholic beverages, |
| 10 | | food consisting of or infused with adult use cannabis, soft |
| 11 | | drinks, and food that has been prepared for immediate |
| 12 | | consumption), the tax is imposed at the rate of 0%. |
| 13 | | With respect to prescription and
nonprescription |
| 14 | | medicines, drugs, medical appliances, products classified as |
| 15 | | Class III medical devices by the United States Food and Drug |
| 16 | | Administration that are used for cancer treatment pursuant to |
| 17 | | a prescription, as well as any accessories and components |
| 18 | | related to those devices, modifications to a motor
vehicle for |
| 19 | | the purpose of rendering it usable by a person with a |
| 20 | | disability, and
insulin, blood sugar testing materials, |
| 21 | | syringes, and needles used by human diabetics, the tax is |
| 22 | | imposed at the rate of 1%. For the purposes of this
Section, |
| 23 | | until September 1, 2009: the term "soft drinks" means any |
| 24 | | complete, finished, ready-to-use,
non-alcoholic drink, whether |
| 25 | | carbonated or not, including, but not limited to,
soda water, |
| 26 | | cola, fruit juice, vegetable juice, carbonated water, and all |
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| 1 | | other
preparations commonly known as soft drinks of whatever |
| 2 | | kind or description that
are contained in any closed or sealed |
| 3 | | bottle, can, carton, or container,
regardless of size; but |
| 4 | | "soft drinks" does not include coffee, tea, non-carbonated
|
| 5 | | water, infant formula, milk or milk products as defined in the |
| 6 | | Grade A
Pasteurized Milk and Milk Products Act, or drinks |
| 7 | | containing 50% or more
natural fruit or vegetable juice.
|
| 8 | | Notwithstanding any other provisions of this
Act, |
| 9 | | beginning September 1, 2009, "soft drinks" means non-alcoholic |
| 10 | | beverages that contain natural or artificial sweeteners. "Soft |
| 11 | | drinks" does do not include beverages that contain milk or |
| 12 | | milk products, soy, rice or similar milk substitutes, or |
| 13 | | greater than 50% of vegetable or fruit juice by volume. |
| 14 | | Until August 1, 2009, and notwithstanding any other |
| 15 | | provisions of this
Act, "food for human consumption that is to |
| 16 | | be consumed off the premises where
it is sold" includes all |
| 17 | | food sold through a vending machine, except soft
drinks and |
| 18 | | food products that are dispensed hot from a vending machine,
|
| 19 | | regardless of the location of the vending machine. Beginning |
| 20 | | August 1, 2009, and notwithstanding any other provisions of |
| 21 | | this Act, "food for human consumption that is to be consumed |
| 22 | | off the premises where it is sold" includes all food sold |
| 23 | | through a vending machine, except soft drinks, candy, and food |
| 24 | | products that are dispensed hot from a vending machine, |
| 25 | | regardless of the location of the vending machine.
|
| 26 | | Notwithstanding any other provisions of this
Act, |
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| 1 | | beginning September 1, 2009, "food for human consumption that |
| 2 | | is to be consumed off the premises where
it is sold" does not |
| 3 | | include candy. For purposes of this Section, "candy" means a |
| 4 | | preparation of sugar, honey, or other natural or artificial |
| 5 | | sweeteners in combination with chocolate, fruits, nuts or |
| 6 | | other ingredients or flavorings in the form of bars, drops, or |
| 7 | | pieces. "Candy" does not include any preparation that contains |
| 8 | | flour or requires refrigeration. |
| 9 | | Notwithstanding any other provisions of this
Act, |
| 10 | | beginning September 1, 2009, "nonprescription medicines and |
| 11 | | drugs" does not include grooming and hygiene products. For |
| 12 | | purposes of this Section, "grooming and hygiene products" |
| 13 | | includes, but is not limited to, soaps and cleaning solutions, |
| 14 | | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan |
| 15 | | lotions and screens, unless those products are available by |
| 16 | | prescription only, regardless of whether the products meet the |
| 17 | | definition of "over-the-counter-drugs". For the purposes of |
| 18 | | this paragraph, "over-the-counter-drug" means a drug for human |
| 19 | | use that contains a label that identifies the product as a drug |
| 20 | | as required by 21 CFR C.F.R. § 201.66. The |
| 21 | | "over-the-counter-drug" label includes: |
| 22 | | (A) a A "Drug Facts" panel; or |
| 23 | | (B) a A statement of the "active ingredient(s)" with a |
| 24 | | list of those ingredients contained in the compound, |
| 25 | | substance or preparation.
|
| 26 | | Beginning on January 1, 2014 (the effective date of Public |
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| 1 | | Act 98-122) this amendatory Act of the 98th General Assembly, |
| 2 | | "prescription and nonprescription medicines and drugs" |
| 3 | | includes medical cannabis purchased from a registered |
| 4 | | dispensing organization under the Compassionate Use of Medical |
| 5 | | Cannabis Program Act. |
| 6 | | As used in this Section, "adult use cannabis" means |
| 7 | | cannabis subject to tax under the Cannabis Cultivation |
| 8 | | Privilege Tax Law and the Cannabis Purchaser Excise Tax Law |
| 9 | | and does not include cannabis subject to tax under the |
| 10 | | Compassionate Use of Medical Cannabis Program Act. |
| 11 | | Beginning January 1, 2024, in addition to all other rates |
| 12 | | of tax imposed under this Act, a surcharge of 3.75% is imposed |
| 13 | | on the selling price of (i) each firearm purchased in the State |
| 14 | | and (ii) each firearm component part that is purchased in the |
| 15 | | State and sold separately from the firearm. "Firearm" has the |
| 16 | | meaning ascribed to that term in Section 1.1 of the Firearm |
| 17 | | Owners Identification Card Act. |
| 18 | | (Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19; |
| 19 | | 102-4, eff. 4-27-21; 102-700, Article 20, Section 20-20, eff. |
| 20 | | 4-19-22; 102-700, Article 60, Section 60-30, eff. 4-19-22; |
| 21 | | 102-700, Article 65, Section 65-10, eff. 4-19-22; revised |
| 22 | | 6-1-22.)
|
| 23 | | (35 ILCS 120/3) (from Ch. 120, par. 442)
|
| 24 | | (Text of Section before amendment by P.A. 102-1019) |
| 25 | | Sec. 3. Except as provided in this Section, on or before |
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| 1 | | the twentieth
day of each calendar month, every person engaged |
| 2 | | in the business of
selling tangible personal property at |
| 3 | | retail in this State during the
preceding calendar month shall |
| 4 | | file a return with the Department, stating: |
| 5 | | 1. The name of the seller; |
| 6 | | 2. His residence address and the address of his |
| 7 | | principal place of
business and the address of the |
| 8 | | principal place of business (if that is
a different |
| 9 | | address) from which he engages in the business of selling
|
| 10 | | tangible personal property at retail in this State; |
| 11 | | 3. Total amount of receipts received by him during the |
| 12 | | preceding
calendar month or quarter, as the case may be, |
| 13 | | from sales of tangible
personal property, and from |
| 14 | | services furnished, by him during such
preceding calendar |
| 15 | | month or quarter; |
| 16 | | 4. Total amount received by him during the preceding |
| 17 | | calendar month or
quarter on charge and time sales of |
| 18 | | tangible personal property, and from
services furnished, |
| 19 | | by him prior to the month or quarter for which the return
|
| 20 | | is filed; |
| 21 | | 5. Deductions allowed by law; |
| 22 | | 6. Gross receipts which were received by him during |
| 23 | | the preceding
calendar month or quarter and upon the basis |
| 24 | | of which the tax is imposed, including gross receipts on |
| 25 | | food for human consumption that is to be consumed off the |
| 26 | | premises where it is sold (other than alcoholic beverages, |
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| 1 | | food consisting of or infused with adult use cannabis, |
| 2 | | soft drinks, and food that has been prepared for immediate |
| 3 | | consumption) which were received during the preceding |
| 4 | | calendar month or quarter and upon which tax would have |
| 5 | | been due but for the 0% rate imposed under Public Act |
| 6 | | 102-700 this amendatory Act of the 102nd General Assembly; |
| 7 | | 7. The amount of credit provided in Section 2d of this |
| 8 | | Act; |
| 9 | | 8. The amount of tax due, including the amount of tax |
| 10 | | that would have been due on food for human consumption |
| 11 | | that is to be consumed off the premises where it is sold |
| 12 | | (other than alcoholic beverages, food consisting of or |
| 13 | | infused with adult use cannabis, soft drinks, and food |
| 14 | | that has been prepared for immediate consumption) but for |
| 15 | | the 0% rate imposed under Public Act 102-700 this |
| 16 | | amendatory Act of the 102nd General Assembly; |
| 17 | | 9. The signature of the taxpayer; and |
| 18 | | 10. Such other reasonable information as the |
| 19 | | Department may require. |
| 20 | | On and after January 1, 2018, except for returns for motor |
| 21 | | vehicles, watercraft, aircraft, and trailers that are required |
| 22 | | to be registered with an agency of this State, with respect to |
| 23 | | retailers whose annual gross receipts average $20,000 or more, |
| 24 | | all returns required to be filed pursuant to this Act shall be |
| 25 | | filed electronically. Retailers who demonstrate that they do |
| 26 | | not have access to the Internet or demonstrate hardship in |
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| 1 | | filing electronically may petition the Department to waive the |
| 2 | | electronic filing requirement. |
| 3 | | If a taxpayer fails to sign a return within 30 days after |
| 4 | | the proper notice
and demand for signature by the Department, |
| 5 | | the return shall be considered
valid and any amount shown to be |
| 6 | | due on the return shall be deemed assessed. |
| 7 | | Each return shall be accompanied by the statement of |
| 8 | | prepaid tax issued
pursuant to Section 2e for which credit is |
| 9 | | claimed. |
| 10 | | Prior to October 1, 2003, and on and after September 1, |
| 11 | | 2004 a retailer may accept a Manufacturer's Purchase
Credit
|
| 12 | | certification from a purchaser in satisfaction of Use Tax
as |
| 13 | | provided in Section 3-85 of the Use Tax Act if the purchaser |
| 14 | | provides the
appropriate documentation as required by Section |
| 15 | | 3-85
of the Use Tax Act. A Manufacturer's Purchase Credit
|
| 16 | | certification, accepted by a retailer prior to October 1, 2003 |
| 17 | | and on and after September 1, 2004 as provided
in
Section 3-85 |
| 18 | | of the Use Tax Act, may be used by that retailer to
satisfy |
| 19 | | Retailers' Occupation Tax liability in the amount claimed in
|
| 20 | | the certification, not to exceed 6.25% of the receipts
subject |
| 21 | | to tax from a qualifying purchase. A Manufacturer's Purchase |
| 22 | | Credit
reported on any original or amended return
filed under
|
| 23 | | this Act after October 20, 2003 for reporting periods prior to |
| 24 | | September 1, 2004 shall be disallowed. Manufacturer's Purchase |
| 25 | | Credit reported on annual returns due on or after January 1, |
| 26 | | 2005 will be disallowed for periods prior to September 1, |
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| 1 | | 2004. No Manufacturer's
Purchase Credit may be used after |
| 2 | | September 30, 2003 through August 31, 2004 to
satisfy any
tax |
| 3 | | liability imposed under this Act, including any audit |
| 4 | | liability. |
| 5 | | The Department may require returns to be filed on a |
| 6 | | quarterly basis.
If so required, a return for each calendar |
| 7 | | quarter shall be filed on or
before the twentieth day of the |
| 8 | | calendar month following the end of such
calendar quarter. The |
| 9 | | taxpayer shall also file a return with the
Department for each |
| 10 | | of the first two months of each calendar quarter, on or
before |
| 11 | | the twentieth day of the following calendar month, stating: |
| 12 | | 1. The name of the seller; |
| 13 | | 2. The address of the principal place of business from |
| 14 | | which he engages
in the business of selling tangible |
| 15 | | personal property at retail in this State; |
| 16 | | 3. The total amount of taxable receipts received by |
| 17 | | him during the
preceding calendar month from sales of |
| 18 | | tangible personal property by him
during such preceding |
| 19 | | calendar month, including receipts from charge and
time |
| 20 | | sales, but less all deductions allowed by law; |
| 21 | | 4. The amount of credit provided in Section 2d of this |
| 22 | | Act; |
| 23 | | 5. The amount of tax due; and |
| 24 | | 6. Such other reasonable information as the Department |
| 25 | | may
require. |
| 26 | | Every person engaged in the business of selling aviation |
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| 1 | | fuel at retail in this State during the preceding calendar |
| 2 | | month shall, instead of reporting and paying tax as otherwise |
| 3 | | required by this Section, report and pay such tax on a separate |
| 4 | | aviation fuel tax return. The requirements related to the |
| 5 | | return shall be as otherwise provided in this Section. |
| 6 | | Notwithstanding any other provisions of this Act to the |
| 7 | | contrary, retailers selling aviation fuel shall file all |
| 8 | | aviation fuel tax returns and shall make all aviation fuel tax |
| 9 | | payments by electronic means in the manner and form required |
| 10 | | by the Department. For purposes of this Section, "aviation |
| 11 | | fuel" means jet fuel and aviation gasoline. |
| 12 | | Beginning on October 1, 2003, any person who is not a |
| 13 | | licensed
distributor, importing distributor, or manufacturer, |
| 14 | | as defined in the Liquor
Control Act of 1934, but is engaged in |
| 15 | | the business of
selling, at retail, alcoholic liquor
shall |
| 16 | | file a statement with the Department of Revenue, in a format
|
| 17 | | and at a time prescribed by the Department, showing the total |
| 18 | | amount paid for
alcoholic liquor purchased during the |
| 19 | | preceding month and such other
information as is reasonably |
| 20 | | required by the Department.
The Department may adopt rules to |
| 21 | | require
that this statement be filed in an electronic or |
| 22 | | telephonic format. Such rules
may provide for exceptions from |
| 23 | | the filing requirements of this paragraph. For
the
purposes of |
| 24 | | this
paragraph, the term "alcoholic liquor" shall have the |
| 25 | | meaning prescribed in the
Liquor Control Act of 1934. |
| 26 | | Beginning on October 1, 2003, every distributor, importing |
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| 1 | | distributor, and
manufacturer of alcoholic liquor as defined |
| 2 | | in the Liquor Control Act of 1934,
shall file a
statement with |
| 3 | | the Department of Revenue, no later than the 10th day of the
|
| 4 | | month for the
preceding month during which transactions |
| 5 | | occurred, by electronic means,
showing the
total amount of |
| 6 | | gross receipts from the sale of alcoholic liquor sold or
|
| 7 | | distributed during
the preceding month to purchasers; |
| 8 | | identifying the purchaser to whom it was
sold or
distributed; |
| 9 | | the purchaser's tax registration number; and such other
|
| 10 | | information
reasonably required by the Department. A |
| 11 | | distributor, importing distributor, or manufacturer of |
| 12 | | alcoholic liquor must personally deliver, mail, or provide by |
| 13 | | electronic means to each retailer listed on the monthly |
| 14 | | statement a report containing a cumulative total of that |
| 15 | | distributor's, importing distributor's, or manufacturer's |
| 16 | | total sales of alcoholic liquor to that retailer no later than |
| 17 | | the 10th day of the month for the preceding month during which |
| 18 | | the transaction occurred. The distributor, importing |
| 19 | | distributor, or manufacturer shall notify the retailer as to |
| 20 | | the method by which the distributor, importing distributor, or |
| 21 | | manufacturer will provide the sales information. If the |
| 22 | | retailer is unable to receive the sales information by |
| 23 | | electronic means, the distributor, importing distributor, or |
| 24 | | manufacturer shall furnish the sales information by personal |
| 25 | | delivery or by mail. For purposes of this paragraph, the term |
| 26 | | "electronic means" includes, but is not limited to, the use of |
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| 1 | | a secure Internet website, e-mail, or facsimile. |
| 2 | | If a total amount of less than $1 is payable, refundable or |
| 3 | | creditable,
such amount shall be disregarded if it is less |
| 4 | | than 50 cents and shall be
increased to $1 if it is 50 cents or |
| 5 | | more. |
| 6 | | Notwithstanding any other provision of this Act to the |
| 7 | | contrary, retailers subject to tax on cannabis shall file all |
| 8 | | cannabis tax returns and shall make all cannabis tax payments |
| 9 | | by electronic means in the manner and form required by the |
| 10 | | Department. |
| 11 | | Beginning October 1, 1993,
a taxpayer who has an average |
| 12 | | monthly tax liability of $150,000 or more shall
make all |
| 13 | | payments required by rules of the
Department by electronic |
| 14 | | funds transfer. Beginning October 1, 1994, a taxpayer
who has |
| 15 | | an average monthly tax liability of $100,000 or more shall |
| 16 | | make all
payments required by rules of the Department by |
| 17 | | electronic funds transfer.
Beginning October 1, 1995, a |
| 18 | | taxpayer who has an average monthly tax liability
of $50,000 |
| 19 | | or more shall make all
payments required by rules of the |
| 20 | | Department by electronic funds transfer.
Beginning October 1, |
| 21 | | 2000, a taxpayer who has an annual tax liability of
$200,000 or |
| 22 | | more shall make all payments required by rules of the |
| 23 | | Department by
electronic funds transfer. The term "annual tax |
| 24 | | liability" shall be the sum of
the taxpayer's liabilities |
| 25 | | under this Act, and under all other State and local
occupation |
| 26 | | and use tax laws administered by the Department, for the |
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| 1 | | immediately
preceding calendar year.
The term "average monthly |
| 2 | | tax liability" shall be the sum of the
taxpayer's liabilities |
| 3 | | under this
Act, and under all other State and local occupation |
| 4 | | and use tax
laws administered by the Department, for the |
| 5 | | immediately preceding calendar
year divided by 12.
Beginning |
| 6 | | on October 1, 2002, a taxpayer who has a tax liability in the
|
| 7 | | amount set forth in subsection (b) of Section 2505-210 of the |
| 8 | | Department of
Revenue Law shall make all payments required by |
| 9 | | rules of the Department by
electronic funds transfer. |
| 10 | | Before August 1 of each year beginning in 1993, the |
| 11 | | Department shall
notify all taxpayers required to make |
| 12 | | payments by electronic funds
transfer. All taxpayers
required |
| 13 | | to make payments by electronic funds transfer shall make those
|
| 14 | | payments for
a minimum of one year beginning on October 1. |
| 15 | | Any taxpayer not required to make payments by electronic |
| 16 | | funds transfer may
make payments by electronic funds transfer |
| 17 | | with
the permission of the Department. |
| 18 | | All taxpayers required to make payment by electronic funds |
| 19 | | transfer and
any taxpayers authorized to voluntarily make |
| 20 | | payments by electronic funds
transfer shall make those |
| 21 | | payments in the manner authorized by the Department. |
| 22 | | The Department shall adopt such rules as are necessary to |
| 23 | | effectuate a
program of electronic funds transfer and the |
| 24 | | requirements of this Section. |
| 25 | | Any amount which is required to be shown or reported on any |
| 26 | | return or
other document under this Act shall, if such amount |
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| 1 | | is not a whole-dollar
amount, be increased to the nearest |
| 2 | | whole-dollar amount in any case where
the fractional part of a |
| 3 | | dollar is 50 cents or more, and decreased to the
nearest |
| 4 | | whole-dollar amount where the fractional part of a dollar is |
| 5 | | less
than 50 cents. |
| 6 | | If the retailer is otherwise required to file a monthly |
| 7 | | return and if the
retailer's average monthly tax liability to |
| 8 | | the Department does not exceed
$200, the Department may |
| 9 | | authorize his returns to be filed on a quarter
annual basis, |
| 10 | | with the return for January, February and March of a given
year |
| 11 | | being due by April 20 of such year; with the return for April, |
| 12 | | May and
June of a given year being due by July 20 of such year; |
| 13 | | with the return for
July, August and September of a given year |
| 14 | | being due by October 20 of such
year, and with the return for |
| 15 | | October, November and December of a given
year being due by |
| 16 | | January 20 of the following year. |
| 17 | | If the retailer is otherwise required to file a monthly or |
| 18 | | quarterly
return and if the retailer's average monthly tax |
| 19 | | liability with the
Department does not exceed $50, the |
| 20 | | Department may authorize his returns to
be filed on an annual |
| 21 | | basis, with the return for a given year being due by
January 20 |
| 22 | | of the following year. |
| 23 | | Such quarter annual and annual returns, as to form and |
| 24 | | substance,
shall be subject to the same requirements as |
| 25 | | monthly returns. |
| 26 | | Notwithstanding any other provision in this Act concerning |
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| 1 | | the time
within which a retailer may file his return, in the |
| 2 | | case of any retailer
who ceases to engage in a kind of business |
| 3 | | which makes him responsible
for filing returns under this Act, |
| 4 | | such retailer shall file a final
return under this Act with the |
| 5 | | Department not more than one month after
discontinuing such |
| 6 | | business. |
| 7 | | Where the same person has more than one business |
| 8 | | registered with the
Department under separate registrations |
| 9 | | under this Act, such person may
not file each return that is |
| 10 | | due as a single return covering all such
registered |
| 11 | | businesses, but shall file separate returns for each such
|
| 12 | | registered business. |
| 13 | | In addition, with respect to motor vehicles, watercraft,
|
| 14 | | aircraft, and trailers that are required to be registered with |
| 15 | | an agency of
this State, except as otherwise provided in this |
| 16 | | Section, every
retailer selling this kind of tangible personal |
| 17 | | property shall file,
with the Department, upon a form to be |
| 18 | | prescribed and supplied by the
Department, a separate return |
| 19 | | for each such item of tangible personal
property which the |
| 20 | | retailer sells, except that if, in the same
transaction, (i) a |
| 21 | | retailer of aircraft, watercraft, motor vehicles or
trailers |
| 22 | | transfers more than one aircraft, watercraft, motor
vehicle or |
| 23 | | trailer to another aircraft, watercraft, motor vehicle
|
| 24 | | retailer or trailer retailer for the purpose of resale
or (ii) |
| 25 | | a retailer of aircraft, watercraft, motor vehicles, or |
| 26 | | trailers
transfers more than one aircraft, watercraft, motor |
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| 1 | | vehicle, or trailer to a
purchaser for use as a qualifying |
| 2 | | rolling stock as provided in Section 2-5 of
this Act, then
that |
| 3 | | seller may report the transfer of all aircraft,
watercraft, |
| 4 | | motor vehicles or trailers involved in that transaction to the
|
| 5 | | Department on the same uniform invoice-transaction reporting |
| 6 | | return form. For
purposes of this Section, "watercraft" means |
| 7 | | a Class 2, Class 3, or Class 4
watercraft as defined in Section |
| 8 | | 3-2 of the Boat Registration and Safety Act, a
personal |
| 9 | | watercraft, or any boat equipped with an inboard motor. |
| 10 | | In addition, with respect to motor vehicles, watercraft, |
| 11 | | aircraft, and trailers that are required to be registered with |
| 12 | | an agency of this State, every person who is engaged in the |
| 13 | | business of leasing or renting such items and who, in |
| 14 | | connection with such business, sells any such item to a |
| 15 | | retailer for the purpose of resale is, notwithstanding any |
| 16 | | other provision of this Section to the contrary, authorized to |
| 17 | | meet the return-filing requirement of this Act by reporting |
| 18 | | the transfer of all the aircraft, watercraft, motor vehicles, |
| 19 | | or trailers transferred for resale during a month to the |
| 20 | | Department on the same uniform invoice-transaction reporting |
| 21 | | return form on or before the 20th of the month following the |
| 22 | | month in which the transfer takes place. Notwithstanding any |
| 23 | | other provision of this Act to the contrary, all returns filed |
| 24 | | under this paragraph must be filed by electronic means in the |
| 25 | | manner and form as required by the Department. |
| 26 | | Any retailer who sells only motor vehicles, watercraft,
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| 1 | | aircraft, or trailers that are required to be registered with |
| 2 | | an agency of
this State, so that all
retailers' occupation tax |
| 3 | | liability is required to be reported, and is
reported, on such |
| 4 | | transaction reporting returns and who is not otherwise
|
| 5 | | required to file monthly or quarterly returns, need not file |
| 6 | | monthly or
quarterly returns. However, those retailers shall |
| 7 | | be required to
file returns on an annual basis. |
| 8 | | The transaction reporting return, in the case of motor |
| 9 | | vehicles
or trailers that are required to be registered with |
| 10 | | an agency of this
State, shall
be the same document as the |
| 11 | | Uniform Invoice referred to in Section 5-402
of the Illinois |
| 12 | | Vehicle Code and must show the name and address of the
seller; |
| 13 | | the name and address of the purchaser; the amount of the |
| 14 | | selling
price including the amount allowed by the retailer for |
| 15 | | traded-in
property, if any; the amount allowed by the retailer |
| 16 | | for the traded-in
tangible personal property, if any, to the |
| 17 | | extent to which Section 1 of
this Act allows an exemption for |
| 18 | | the value of traded-in property; the
balance payable after |
| 19 | | deducting such trade-in allowance from the total
selling |
| 20 | | price; the amount of tax due from the retailer with respect to
|
| 21 | | such transaction; the amount of tax collected from the |
| 22 | | purchaser by the
retailer on such transaction (or satisfactory |
| 23 | | evidence that such tax is
not due in that particular instance, |
| 24 | | if that is claimed to be the fact);
the place and date of the |
| 25 | | sale; a sufficient identification of the
property sold; such |
| 26 | | other information as is required in Section 5-402 of
the |
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| 1 | | Illinois Vehicle Code, and such other information as the |
| 2 | | Department
may reasonably require. |
| 3 | | The transaction reporting return in the case of watercraft
|
| 4 | | or aircraft must show
the name and address of the seller; the |
| 5 | | name and address of the
purchaser; the amount of the selling |
| 6 | | price including the amount allowed
by the retailer for |
| 7 | | traded-in property, if any; the amount allowed by
the retailer |
| 8 | | for the traded-in tangible personal property, if any, to
the |
| 9 | | extent to which Section 1 of this Act allows an exemption for |
| 10 | | the
value of traded-in property; the balance payable after |
| 11 | | deducting such
trade-in allowance from the total selling |
| 12 | | price; the amount of tax due
from the retailer with respect to |
| 13 | | such transaction; the amount of tax
collected from the |
| 14 | | purchaser by the retailer on such transaction (or
satisfactory |
| 15 | | evidence that such tax is not due in that particular
instance, |
| 16 | | if that is claimed to be the fact); the place and date of the
|
| 17 | | sale, a sufficient identification of the property sold, and |
| 18 | | such other
information as the Department may reasonably |
| 19 | | require. |
| 20 | | Such transaction reporting return shall be filed not later |
| 21 | | than 20
days after the day of delivery of the item that is |
| 22 | | being sold, but may
be filed by the retailer at any time sooner |
| 23 | | than that if he chooses to
do so. The transaction reporting |
| 24 | | return and tax remittance or proof of
exemption from the |
| 25 | | Illinois use tax may be transmitted to the Department
by way of |
| 26 | | the State agency with which, or State officer with whom the
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| 1 | | tangible personal property must be titled or registered (if |
| 2 | | titling or
registration is required) if the Department and |
| 3 | | such agency or State
officer determine that this procedure |
| 4 | | will expedite the processing of
applications for title or |
| 5 | | registration. |
| 6 | | With each such transaction reporting return, the retailer |
| 7 | | shall remit
the proper amount of tax due (or shall submit |
| 8 | | satisfactory evidence that
the sale is not taxable if that is |
| 9 | | the case), to the Department or its
agents, whereupon the |
| 10 | | Department shall issue, in the purchaser's name, a
use tax |
| 11 | | receipt (or a certificate of exemption if the Department is
|
| 12 | | satisfied that the particular sale is tax exempt) which such |
| 13 | | purchaser
may submit to the agency with which, or State |
| 14 | | officer with whom, he must
title or register the tangible |
| 15 | | personal property that is involved (if
titling or registration |
| 16 | | is required) in support of such purchaser's
application for an |
| 17 | | Illinois certificate or other evidence of title or
|
| 18 | | registration to such tangible personal property. |
| 19 | | No retailer's failure or refusal to remit tax under this |
| 20 | | Act
precludes a user, who has paid the proper tax to the |
| 21 | | retailer, from
obtaining his certificate of title or other |
| 22 | | evidence of title or
registration (if titling or registration |
| 23 | | is required) upon satisfying
the Department that such user has |
| 24 | | paid the proper tax (if tax is due) to
the retailer. The |
| 25 | | Department shall adopt appropriate rules to carry out
the |
| 26 | | mandate of this paragraph. |
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| 1 | | If the user who would otherwise pay tax to the retailer |
| 2 | | wants the
transaction reporting return filed and the payment |
| 3 | | of the tax or proof
of exemption made to the Department before |
| 4 | | the retailer is willing to
take these actions and such user has |
| 5 | | not paid the tax to the retailer,
such user may certify to the |
| 6 | | fact of such delay by the retailer and may
(upon the Department |
| 7 | | being satisfied of the truth of such certification)
transmit |
| 8 | | the information required by the transaction reporting return
|
| 9 | | and the remittance for tax or proof of exemption directly to |
| 10 | | the
Department and obtain his tax receipt or exemption |
| 11 | | determination, in
which event the transaction reporting return |
| 12 | | and tax remittance (if a
tax payment was required) shall be |
| 13 | | credited by the Department to the
proper retailer's account |
| 14 | | with the Department, but without the 2.1% or 1.75%
discount |
| 15 | | provided for in this Section being allowed. When the user pays
|
| 16 | | the tax directly to the Department, he shall pay the tax in the |
| 17 | | same
amount and in the same form in which it would be remitted |
| 18 | | if the tax had
been remitted to the Department by the retailer. |
| 19 | | Refunds made by the seller during the preceding return |
| 20 | | period to
purchasers, on account of tangible personal property |
| 21 | | returned to the
seller, shall be allowed as a deduction under |
| 22 | | subdivision 5 of his monthly
or quarterly return, as the case |
| 23 | | may be, in case the
seller had theretofore included the |
| 24 | | receipts from the sale of such
tangible personal property in a |
| 25 | | return filed by him and had paid the tax
imposed by this Act |
| 26 | | with respect to such receipts. |
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| 1 | | Where the seller is a corporation, the return filed on |
| 2 | | behalf of such
corporation shall be signed by the president, |
| 3 | | vice-president, secretary
or treasurer or by the properly |
| 4 | | accredited agent of such corporation. |
| 5 | | Where the seller is a limited liability company, the |
| 6 | | return filed on behalf
of the limited liability company shall |
| 7 | | be signed by a manager, member, or
properly accredited agent |
| 8 | | of the limited liability company. |
| 9 | | Except as provided in this Section, the retailer filing |
| 10 | | the return
under this Section shall, at the time of filing such |
| 11 | | return, pay to the
Department the amount of tax imposed by this |
| 12 | | Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% |
| 13 | | on and after January 1, 1990, or $5 per
calendar year, |
| 14 | | whichever is greater, which is allowed to
reimburse the |
| 15 | | retailer for the expenses incurred in keeping records,
|
| 16 | | preparing and filing returns, remitting the tax and supplying |
| 17 | | data to
the Department on request. On and after January 1, |
| 18 | | 2021, a certified service provider, as defined in the Leveling |
| 19 | | the Playing Field for Illinois Retail Act, filing the return |
| 20 | | under this Section on behalf of a remote retailer shall, at the |
| 21 | | time of such return, pay to the Department the amount of tax |
| 22 | | imposed by this Act less a discount of 1.75%. A remote retailer |
| 23 | | using a certified service provider to file a return on its |
| 24 | | behalf, as provided in the Leveling the Playing Field for |
| 25 | | Illinois Retail Act, is not eligible for the discount. When |
| 26 | | determining the discount allowed under this Section, retailers |
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| 1 | | shall include the amount of tax that would have been due at the |
| 2 | | 1% rate but for the 0% rate imposed under Public Act 102-700 |
| 3 | | this amendatory Act of the 102nd General Assembly. When |
| 4 | | determining the discount allowed under this Section, retailers |
| 5 | | shall include the amount of tax that would have been due at the |
| 6 | | 6.25% rate but for the 1.25% rate imposed on sales tax holiday |
| 7 | | items under Public Act 102-700 this amendatory Act of the |
| 8 | | 102nd General Assembly. The discount under this Section is not |
| 9 | | allowed for the 1.25% portion of taxes paid on aviation fuel |
| 10 | | that is subject to the revenue use requirements of 49 U.S.C. |
| 11 | | 47107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to |
| 12 | | Section 2d
of this Act shall be included in the amount on which |
| 13 | | such
2.1% or 1.75% discount is computed. In the case of |
| 14 | | retailers who report
and pay the tax on a transaction by |
| 15 | | transaction basis, as provided in this
Section, such discount |
| 16 | | shall be taken with each such tax remittance
instead of when |
| 17 | | such retailer files his periodic return. The discount allowed |
| 18 | | under this Section is allowed only for returns that are filed |
| 19 | | in the manner required by this Act. The Department may |
| 20 | | disallow the discount for retailers whose certificate of |
| 21 | | registration is revoked at the time the return is filed, but |
| 22 | | only if the Department's decision to revoke the certificate of |
| 23 | | registration has become final. |
| 24 | | Before October 1, 2000, if the taxpayer's average monthly |
| 25 | | tax liability
to the Department
under this Act, the Use Tax |
| 26 | | Act, the Service Occupation Tax
Act, and the Service Use Tax |
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| 1 | | Act, excluding any liability for prepaid sales
tax to be |
| 2 | | remitted in accordance with Section 2d of this Act, was
|
| 3 | | $10,000
or more during the preceding 4 complete calendar |
| 4 | | quarters, he shall file a
return with the Department each |
| 5 | | month by the 20th day of the month next
following the month |
| 6 | | during which such tax liability is incurred and shall
make |
| 7 | | payments to the Department on or before the 7th, 15th, 22nd and |
| 8 | | last
day of the month during which such liability is incurred.
|
| 9 | | On and after October 1, 2000, if the taxpayer's average |
| 10 | | monthly tax liability
to the Department under this Act, the |
| 11 | | Use Tax Act, the Service Occupation Tax
Act, and the Service |
| 12 | | Use Tax Act, excluding any liability for prepaid sales tax
to |
| 13 | | be remitted in accordance with Section 2d of this Act, was |
| 14 | | $20,000 or more
during the preceding 4 complete calendar |
| 15 | | quarters, he shall file a return with
the Department each |
| 16 | | month by the 20th day of the month next following the month
|
| 17 | | during which such tax liability is incurred and shall make |
| 18 | | payment to the
Department on or before the 7th, 15th, 22nd and |
| 19 | | last day of the month during
which such liability is incurred.
|
| 20 | | If the month
during which such tax liability is incurred began |
| 21 | | prior to January 1, 1985,
each payment shall be in an amount |
| 22 | | equal to 1/4 of the taxpayer's actual
liability for the month |
| 23 | | or an amount set by the Department not to exceed
1/4 of the |
| 24 | | average monthly liability of the taxpayer to the Department |
| 25 | | for
the preceding 4 complete calendar quarters (excluding the |
| 26 | | month of highest
liability and the month of lowest liability |
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| 1 | | in such 4 quarter period). If
the month during which such tax |
| 2 | | liability is incurred begins on or after
January 1, 1985 and |
| 3 | | prior to January 1, 1987, each payment shall be in an
amount |
| 4 | | equal to 22.5% of the taxpayer's actual liability for the |
| 5 | | month or
27.5% of the taxpayer's liability for the same |
| 6 | | calendar
month of the preceding year. If the month during |
| 7 | | which such tax
liability is incurred begins on or after |
| 8 | | January 1, 1987 and prior to
January 1, 1988, each payment |
| 9 | | shall be in an amount equal to 22.5% of the
taxpayer's actual |
| 10 | | liability for the month or 26.25% of the taxpayer's
liability |
| 11 | | for the same calendar month of the preceding year. If the month
|
| 12 | | during which such tax liability is incurred begins on or after |
| 13 | | January 1,
1988, and prior to January 1, 1989, or begins on or |
| 14 | | after January 1, 1996, each
payment shall be in an amount
equal |
| 15 | | to 22.5% of the taxpayer's actual liability for the month or |
| 16 | | 25% of
the taxpayer's liability for the same calendar month of |
| 17 | | the preceding year. If
the month during which such tax |
| 18 | | liability is incurred begins on or after
January 1, 1989, and |
| 19 | | prior to January 1, 1996, each payment shall be in an
amount |
| 20 | | equal to 22.5% of the
taxpayer's actual liability for the |
| 21 | | month or 25% of the taxpayer's
liability for the same calendar |
| 22 | | month of the preceding year or 100% of the
taxpayer's actual |
| 23 | | liability for the quarter monthly reporting period. The
amount |
| 24 | | of such quarter monthly payments shall be credited against
the |
| 25 | | final tax liability of the taxpayer's return for that month. |
| 26 | | Before
October 1, 2000, once
applicable, the requirement of |
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| 1 | | the making of quarter monthly payments to
the Department by |
| 2 | | taxpayers having an average monthly tax liability of
$10,000 |
| 3 | | or more as determined in the manner provided above
shall |
| 4 | | continue
until such taxpayer's average monthly liability to |
| 5 | | the Department during
the preceding 4 complete calendar |
| 6 | | quarters (excluding the month of highest
liability and the |
| 7 | | month of lowest liability) is less than
$9,000, or until
such |
| 8 | | taxpayer's average monthly liability to the Department as |
| 9 | | computed for
each calendar quarter of the 4 preceding complete |
| 10 | | calendar quarter period
is less than $10,000. However, if a |
| 11 | | taxpayer can show the
Department that
a substantial change in |
| 12 | | the taxpayer's business has occurred which causes
the taxpayer |
| 13 | | to anticipate that his average monthly tax liability for the
|
| 14 | | reasonably foreseeable future will fall below the $10,000 |
| 15 | | threshold
stated above, then
such taxpayer
may petition the |
| 16 | | Department for a change in such taxpayer's reporting
status. |
| 17 | | On and after October 1, 2000, once applicable, the requirement |
| 18 | | of
the making of quarter monthly payments to the Department by |
| 19 | | taxpayers having an
average monthly tax liability of $20,000 |
| 20 | | or more as determined in the manner
provided above shall |
| 21 | | continue until such taxpayer's average monthly liability
to |
| 22 | | the Department during the preceding 4 complete calendar |
| 23 | | quarters (excluding
the month of highest liability and the |
| 24 | | month of lowest liability) is less than
$19,000 or until such |
| 25 | | taxpayer's average monthly liability to the Department as
|
| 26 | | computed for each calendar quarter of the 4 preceding complete |
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| 1 | | calendar quarter
period is less than $20,000. However, if a |
| 2 | | taxpayer can show the Department
that a substantial change in |
| 3 | | the taxpayer's business has occurred which causes
the taxpayer |
| 4 | | to anticipate that his average monthly tax liability for the
|
| 5 | | reasonably foreseeable future will fall below the $20,000 |
| 6 | | threshold stated
above, then such taxpayer may petition the |
| 7 | | Department for a change in such
taxpayer's reporting status. |
| 8 | | The Department shall change such taxpayer's
reporting status
|
| 9 | | unless it finds that such change is seasonal in nature and not |
| 10 | | likely to be
long term. Quarter monthly payment status shall |
| 11 | | be determined under this paragraph as if the rate reduction to |
| 12 | | 0% in Public Act 102-700 this amendatory Act of the 102nd |
| 13 | | General Assembly on food for human consumption that is to be |
| 14 | | consumed off the premises where it is sold (other than |
| 15 | | alcoholic beverages, food consisting of or infused with adult |
| 16 | | use cannabis, soft drinks, and food that has been prepared for |
| 17 | | immediate consumption) had not occurred. For quarter monthly |
| 18 | | payments due under this paragraph on or after July 1, 2023 and |
| 19 | | through June 30, 2024, "25% of the taxpayer's liability for |
| 20 | | the same calendar month of the preceding year" shall be |
| 21 | | determined as if the rate reduction to 0% in Public Act 102-700 |
| 22 | | this amendatory Act of the 102nd General Assembly had not |
| 23 | | occurred. Quarter monthly payment status shall be determined |
| 24 | | under this paragraph as if the rate reduction to 1.25% in |
| 25 | | Public Act 102-700 this amendatory Act of the 102nd General |
| 26 | | Assembly on sales tax holiday items had not occurred. For |
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| 1 | | quarter monthly payments due on or after July 1, 2023 and |
| 2 | | through June 30, 2024, "25% of the taxpayer's liability for |
| 3 | | the same calendar month of the preceding year" shall be |
| 4 | | determined as if the rate reduction to 1.25% in Public Act |
| 5 | | 102-700 this amendatory Act of the 102nd General Assembly on |
| 6 | | sales tax holiday items had not occurred. If any such quarter |
| 7 | | monthly payment is not paid at the time or
in the amount |
| 8 | | required by this Section, then the taxpayer shall be liable |
| 9 | | for
penalties and interest on the difference
between the |
| 10 | | minimum amount due as a payment and the amount of such quarter
|
| 11 | | monthly payment actually and timely paid, except insofar as |
| 12 | | the
taxpayer has previously made payments for that month to |
| 13 | | the Department in
excess of the minimum payments previously |
| 14 | | due as provided in this Section.
The Department shall make |
| 15 | | reasonable rules and regulations to govern the
quarter monthly |
| 16 | | payment amount and quarter monthly payment dates for
taxpayers |
| 17 | | who file on other than a calendar monthly basis. |
| 18 | | The provisions of this paragraph apply before October 1, |
| 19 | | 2001.
Without regard to whether a taxpayer is required to make |
| 20 | | quarter monthly
payments as specified above, any taxpayer who |
| 21 | | is required by Section 2d
of this Act to collect and remit |
| 22 | | prepaid taxes and has collected prepaid
taxes which average in |
| 23 | | excess of $25,000 per month during the preceding
2 complete |
| 24 | | calendar quarters, shall file a return with the Department as
|
| 25 | | required by Section 2f and shall make payments to the |
| 26 | | Department on or before
the 7th, 15th, 22nd and last day of the |
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| 1 | | month during which such liability
is incurred. If the month |
| 2 | | during which such tax liability is incurred
began prior to |
| 3 | | September 1, 1985 (the effective date of Public Act 84-221), |
| 4 | | each
payment shall be in an amount not less than 22.5% of the |
| 5 | | taxpayer's actual
liability under Section 2d. If the month |
| 6 | | during which such tax liability
is incurred begins on or after |
| 7 | | January 1, 1986, each payment shall be in an
amount equal to |
| 8 | | 22.5% of the taxpayer's actual liability for the month or
|
| 9 | | 27.5% of the taxpayer's liability for the same calendar month |
| 10 | | of the
preceding calendar year. If the month during which such |
| 11 | | tax liability is
incurred begins on or after January 1, 1987, |
| 12 | | each payment shall be in an
amount equal to 22.5% of the |
| 13 | | taxpayer's actual liability for the month or
26.25% of the |
| 14 | | taxpayer's liability for the same calendar month of the
|
| 15 | | preceding year. The amount of such quarter monthly payments |
| 16 | | shall be
credited against the final tax liability of the |
| 17 | | taxpayer's return for that
month filed under this Section or |
| 18 | | Section 2f, as the case may be. Once
applicable, the |
| 19 | | requirement of the making of quarter monthly payments to
the |
| 20 | | Department pursuant to this paragraph shall continue until |
| 21 | | such
taxpayer's average monthly prepaid tax collections during |
| 22 | | the preceding 2
complete calendar quarters is $25,000 or less. |
| 23 | | If any such quarter monthly
payment is not paid at the time or |
| 24 | | in the amount required, the taxpayer
shall be liable for |
| 25 | | penalties and interest on such difference, except
insofar as |
| 26 | | the taxpayer has previously made payments for that month in
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| 1 | | excess of the minimum payments previously due. |
| 2 | | The provisions of this paragraph apply on and after |
| 3 | | October 1, 2001.
Without regard to whether a taxpayer is |
| 4 | | required to make quarter monthly
payments as specified above, |
| 5 | | any taxpayer who is required by Section 2d of this
Act to |
| 6 | | collect and remit prepaid taxes and has collected prepaid |
| 7 | | taxes that
average in excess of $20,000 per month during the |
| 8 | | preceding 4 complete calendar
quarters shall file a return |
| 9 | | with the Department as required by Section 2f
and shall make |
| 10 | | payments to the Department on or before the 7th, 15th, 22nd and
|
| 11 | | last day of the month during which the liability is incurred. |
| 12 | | Each payment
shall be in an amount equal to 22.5% of the |
| 13 | | taxpayer's actual liability for the
month or 25% of the |
| 14 | | taxpayer's liability for the same calendar month of the
|
| 15 | | preceding year. The amount of the quarter monthly payments |
| 16 | | shall be credited
against the final tax liability of the |
| 17 | | taxpayer's return for that month filed
under this Section or |
| 18 | | Section 2f, as the case may be. Once applicable, the
|
| 19 | | requirement of the making of quarter monthly payments to the |
| 20 | | Department
pursuant to this paragraph shall continue until the |
| 21 | | taxpayer's average monthly
prepaid tax collections during the |
| 22 | | preceding 4 complete calendar quarters
(excluding the month of |
| 23 | | highest liability and the month of lowest liability) is
less |
| 24 | | than $19,000 or until such taxpayer's average monthly |
| 25 | | liability to the
Department as computed for each calendar |
| 26 | | quarter of the 4 preceding complete
calendar quarters is less |
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| 1 | | than $20,000. If any such quarter monthly payment is
not paid |
| 2 | | at the time or in the amount required, the taxpayer shall be |
| 3 | | liable
for penalties and interest on such difference, except |
| 4 | | insofar as the taxpayer
has previously made payments for that |
| 5 | | month in excess of the minimum payments
previously due. |
| 6 | | If any payment provided for in this Section exceeds
the |
| 7 | | taxpayer's liabilities under this Act, the Use Tax Act, the |
| 8 | | Service
Occupation Tax Act and the Service Use Tax Act, as |
| 9 | | shown on an original
monthly return, the Department shall, if |
| 10 | | requested by the taxpayer, issue to
the taxpayer a credit |
| 11 | | memorandum no later than 30 days after the date of
payment. The |
| 12 | | credit evidenced by such credit memorandum may
be assigned by |
| 13 | | the taxpayer to a similar taxpayer under this Act, the
Use Tax |
| 14 | | Act, the Service Occupation Tax Act or the Service Use Tax Act, |
| 15 | | in
accordance with reasonable rules and regulations to be |
| 16 | | prescribed by the
Department. If no such request is made, the |
| 17 | | taxpayer may credit such excess
payment against tax liability |
| 18 | | subsequently to be remitted to the Department
under this Act, |
| 19 | | the Use Tax Act, the Service Occupation Tax Act or the
Service |
| 20 | | Use Tax Act, in accordance with reasonable rules and |
| 21 | | regulations
prescribed by the Department. If the Department |
| 22 | | subsequently determined
that all or any part of the credit |
| 23 | | taken was not actually due to the
taxpayer, the taxpayer's |
| 24 | | 2.1% and 1.75% vendor's discount shall be reduced
by 2.1% or |
| 25 | | 1.75% of the difference between the credit taken and that
|
| 26 | | actually due, and that taxpayer shall be liable for penalties |
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| 1 | | and interest
on such difference. |
| 2 | | If a retailer of motor fuel is entitled to a credit under |
| 3 | | Section 2d of
this Act which exceeds the taxpayer's liability |
| 4 | | to the Department under
this Act for the month for which the |
| 5 | | taxpayer is filing a return, the
Department shall issue the |
| 6 | | taxpayer a credit memorandum for the excess. |
| 7 | | Beginning January 1, 1990, each month the Department shall |
| 8 | | pay into
the Local Government Tax Fund, a special fund in the |
| 9 | | State treasury which
is hereby created, the net revenue |
| 10 | | realized for the preceding month from
the 1% tax imposed under |
| 11 | | this Act. |
| 12 | | Beginning January 1, 1990, each month the Department shall |
| 13 | | pay into
the County and Mass Transit District Fund, a special |
| 14 | | fund in the State
treasury which is hereby created, 4% of the |
| 15 | | net revenue realized
for the preceding month from the 6.25% |
| 16 | | general rate other than aviation fuel sold on or after |
| 17 | | December 1, 2019. This exception for aviation fuel only |
| 18 | | applies for so long as the revenue use requirements of 49 |
| 19 | | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. |
| 20 | | Beginning August 1, 2000, each
month the Department shall |
| 21 | | pay into the
County and Mass Transit District Fund 20% of the |
| 22 | | net revenue realized for the
preceding month from the 1.25% |
| 23 | | rate on the selling price of motor fuel and
gasohol. If, in any |
| 24 | | month, the tax on sales tax holiday items, as defined in |
| 25 | | Section 2-8, is imposed at the rate of 1.25%, then the |
| 26 | | Department shall pay 20% of the net revenue realized for that |
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| 1 | | month from the 1.25% rate on the selling price of sales tax |
| 2 | | holiday items into the County and Mass Transit District Fund. |
| 3 | | Beginning January 1, 1990, each month the Department shall |
| 4 | | pay into
the Local Government Tax Fund 16% of the net revenue |
| 5 | | realized for the
preceding month from the 6.25% general rate |
| 6 | | on the selling price of
tangible personal property other than |
| 7 | | aviation fuel sold on or after December 1, 2019. This |
| 8 | | exception for aviation fuel only applies for so long as the |
| 9 | | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. |
| 10 | | 47133 are binding on the State. |
| 11 | | For aviation fuel sold on or after December 1, 2019, each |
| 12 | | month the Department shall pay into the State Aviation Program |
| 13 | | Fund 20% of the net revenue realized for the preceding month |
| 14 | | from the 6.25% general rate on the selling price of aviation |
| 15 | | fuel, less an amount estimated by the Department to be |
| 16 | | required for refunds of the 20% portion of the tax on aviation |
| 17 | | fuel under this Act, which amount shall be deposited into the |
| 18 | | Aviation Fuel Sales Tax Refund Fund. The Department shall only |
| 19 | | pay moneys into the State Aviation Program Fund and the |
| 20 | | Aviation Fuel Sales Tax Refund Fund under this Act for so long |
| 21 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
| 22 | | U.S.C. 47133 are binding on the State. |
| 23 | | Beginning August 1, 2000, each
month the Department shall |
| 24 | | pay into the
Local Government Tax Fund 80% of the net revenue |
| 25 | | realized for the preceding
month from the 1.25% rate on the |
| 26 | | selling price of motor fuel and gasohol. If, in any month, the |
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| 1 | | tax on sales tax holiday items, as defined in Section 2-8, is |
| 2 | | imposed at the rate of 1.25%, then the Department shall pay 80% |
| 3 | | of the net revenue realized for that month from the 1.25% rate |
| 4 | | on the selling price of sales tax holiday items into the Local |
| 5 | | Government Tax Fund. |
| 6 | | Beginning October 1, 2009, each month the Department shall |
| 7 | | pay into the Capital Projects Fund an amount that is equal to |
| 8 | | an amount estimated by the Department to represent 80% of the |
| 9 | | net revenue realized for the preceding month from the sale of |
| 10 | | candy, grooming and hygiene products, and soft drinks that had |
| 11 | | been taxed at a rate of 1% prior to September 1, 2009 but that |
| 12 | | are now taxed at 6.25%. |
| 13 | | Beginning July 1, 2011, each
month the Department shall |
| 14 | | pay into the Clean Air Act Permit Fund 80% of the net revenue |
| 15 | | realized for the
preceding month from the 6.25% general rate |
| 16 | | on the selling price of sorbents used in Illinois in the |
| 17 | | process of sorbent injection as used to comply with the |
| 18 | | Environmental Protection Act or the federal Clean Air Act, but |
| 19 | | the total payment into the Clean Air Act Permit Fund under this |
| 20 | | Act and the Use Tax Act shall not exceed $2,000,000 in any |
| 21 | | fiscal year. |
| 22 | | Beginning July 1, 2013, each month the Department shall |
| 23 | | pay into the Underground Storage Tank Fund from the proceeds |
| 24 | | collected under this Act, the Use Tax Act, the Service Use Tax |
| 25 | | Act, and the Service Occupation Tax Act an amount equal to the |
| 26 | | average monthly deficit in the Underground Storage Tank Fund |
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| 1 | | during the prior year, as certified annually by the Illinois |
| 2 | | Environmental Protection Agency, but the total payment into |
| 3 | | the Underground Storage Tank Fund under this Act, the Use Tax |
| 4 | | Act, the Service Use Tax Act, and the Service Occupation Tax |
| 5 | | Act shall not exceed $18,000,000 in any State fiscal year. As |
| 6 | | used in this paragraph, the "average monthly deficit" shall be |
| 7 | | equal to the difference between the average monthly claims for |
| 8 | | payment by the fund and the average monthly revenues deposited |
| 9 | | into the fund, excluding payments made pursuant to this |
| 10 | | paragraph. |
| 11 | | Beginning July 1, 2015, of the remainder of the moneys |
| 12 | | received by the Department under the Use Tax Act, the Service |
| 13 | | Use Tax Act, the Service Occupation Tax Act, and this Act, each |
| 14 | | month the Department shall deposit $500,000 into the State |
| 15 | | Crime Laboratory Fund. |
| 16 | | Of the remainder of the moneys received by the Department |
| 17 | | pursuant
to this Act, (a) 1.75% thereof shall be paid into the |
| 18 | | Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on |
| 19 | | and after July 1, 1989,
3.8% thereof shall be paid into the |
| 20 | | Build Illinois Fund; provided, however,
that if in any fiscal |
| 21 | | year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case |
| 22 | | may be, of the moneys received by the Department and required |
| 23 | | to
be paid into the Build Illinois Fund pursuant to this Act, |
| 24 | | Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax |
| 25 | | Act, and Section 9 of the
Service Occupation Tax Act, such Acts |
| 26 | | being hereinafter called the "Tax
Acts" and such aggregate of |
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| 1 | | 2.2% or 3.8%, as the case may be, of moneys
being hereinafter |
| 2 | | called the "Tax Act Amount", and (2) the amount
transferred to |
| 3 | | the Build Illinois Fund from the State and Local Sales Tax
|
| 4 | | Reform Fund shall be less than the Annual Specified Amount (as |
| 5 | | hereinafter
defined), an amount equal to the difference shall |
| 6 | | be immediately paid into
the Build Illinois Fund from other |
| 7 | | moneys received by the Department
pursuant to the Tax Acts; |
| 8 | | the "Annual Specified Amount" means the amounts
specified |
| 9 | | below for fiscal years 1986 through 1993: |
|
| 10 | | Fiscal Year | Annual Specified Amount | |
| 11 | | 1986 | $54,800,000 | |
| 12 | | 1987 | $76,650,000 | |
| 13 | | 1988 | $80,480,000 | |
| 14 | | 1989 | $88,510,000 | |
| 15 | | 1990 | $115,330,000 | |
| 16 | | 1991 | $145,470,000 | |
| 17 | | 1992 | $182,730,000 | |
| 18 | | 1993 | $206,520,000; |
|
| 19 | | and means the Certified Annual Debt Service Requirement (as |
| 20 | | defined in
Section 13 of the Build Illinois Bond Act) or the |
| 21 | | Tax Act Amount, whichever
is greater, for fiscal year 1994 and |
| 22 | | each fiscal year thereafter; and
further provided, that if on |
| 23 | | the last business day of any month the sum of
(1) the Tax Act |
| 24 | | Amount required to be deposited into the Build Illinois
Bond |
| 25 | | Account in the Build Illinois Fund during such month and (2) |
| 26 | | the
amount transferred to the Build Illinois Fund from the |
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| 1 | | State and Local
Sales Tax Reform Fund shall have been less than |
| 2 | | 1/12 of the Annual
Specified Amount, an amount equal to the |
| 3 | | difference shall be immediately
paid into the Build Illinois |
| 4 | | Fund from other moneys received by the
Department pursuant to |
| 5 | | the Tax Acts; and, further provided, that in no
event shall the |
| 6 | | payments required under the preceding proviso result in
|
| 7 | | aggregate payments into the Build Illinois Fund pursuant to |
| 8 | | this clause (b)
for any fiscal year in excess of the greater of |
| 9 | | (i) the Tax Act Amount or
(ii) the Annual Specified Amount for |
| 10 | | such fiscal year. The amounts payable
into the Build Illinois |
| 11 | | Fund under clause (b) of the first sentence in this
paragraph |
| 12 | | shall be payable only until such time as the aggregate amount |
| 13 | | on
deposit under each trust indenture securing Bonds issued |
| 14 | | and outstanding
pursuant to the Build Illinois Bond Act is |
| 15 | | sufficient, taking into account
any future investment income, |
| 16 | | to fully provide, in accordance with such
indenture, for the |
| 17 | | defeasance of or the payment of the principal of,
premium, if |
| 18 | | any, and interest on the Bonds secured by such indenture and on
|
| 19 | | any Bonds expected to be issued thereafter and all fees and |
| 20 | | costs payable
with respect thereto, all as certified by the |
| 21 | | Director of the Bureau of the
Budget (now Governor's Office of |
| 22 | | Management and Budget). If on the last
business day of any |
| 23 | | month in which Bonds are
outstanding pursuant to the Build |
| 24 | | Illinois Bond Act, the aggregate of
moneys deposited in the |
| 25 | | Build Illinois Bond Account in the Build Illinois
Fund in such |
| 26 | | month shall be less than the amount required to be transferred
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| 1 | | in such month from the Build Illinois Bond Account to the Build |
| 2 | | Illinois
Bond Retirement and Interest Fund pursuant to Section |
| 3 | | 13 of the Build
Illinois Bond Act, an amount equal to such |
| 4 | | deficiency shall be immediately
paid from other moneys |
| 5 | | received by the Department pursuant to the Tax Acts
to the |
| 6 | | Build Illinois Fund; provided, however, that any amounts paid |
| 7 | | to the
Build Illinois Fund in any fiscal year pursuant to this |
| 8 | | sentence shall be
deemed to constitute payments pursuant to |
| 9 | | clause (b) of the first sentence
of this paragraph and shall |
| 10 | | reduce the amount otherwise payable for such
fiscal year |
| 11 | | pursuant to that clause (b). The moneys received by the
|
| 12 | | Department pursuant to this Act and required to be deposited |
| 13 | | into the Build
Illinois Fund are subject to the pledge, claim |
| 14 | | and charge set forth in
Section 12 of the Build Illinois Bond |
| 15 | | Act. |
| 16 | | Subject to payment of amounts into the Build Illinois Fund |
| 17 | | as provided in
the preceding paragraph or in any amendment |
| 18 | | thereto hereafter enacted, the
following specified monthly |
| 19 | | installment of the amount requested in the
certificate of the |
| 20 | | Chairman of the Metropolitan Pier and Exposition
Authority |
| 21 | | provided under Section 8.25f of the State Finance Act, but not |
| 22 | | in
excess of sums designated as "Total Deposit", shall be |
| 23 | | deposited in the
aggregate from collections under Section 9 of |
| 24 | | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section |
| 25 | | 9 of the Service Occupation Tax Act, and
Section 3 of the |
| 26 | | Retailers' Occupation Tax Act into the McCormick Place
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| 1 | | Expansion Project Fund in the specified fiscal years. |
|
| 2 | | Fiscal Year | | Total Deposit | |
| 3 | | 1993 | | $0 | |
| 4 | | 1994 | | 53,000,000 | |
| 5 | | 1995 | | 58,000,000 | |
| 6 | | 1996 | | 61,000,000 | |
| 7 | | 1997 | | 64,000,000 | |
| 8 | | 1998 | | 68,000,000 | |
| 9 | | 1999 | | 71,000,000 | |
| 10 | | 2000 | | 75,000,000 | |
| 11 | | 2001 | | 80,000,000 | |
| 12 | | 2002 | | 93,000,000 | |
| 13 | | 2003 | | 99,000,000 | |
| 14 | | 2004 | | 103,000,000 | |
| 15 | | 2005 | | 108,000,000 | |
| 16 | | 2006 | | 113,000,000 | |
| 17 | | 2007 | | 119,000,000 | |
| 18 | | 2008 | | 126,000,000 | |
| 19 | | 2009 | | 132,000,000 | |
| 20 | | 2010 | | 139,000,000 | |
| 21 | | 2011 | | 146,000,000 | |
| 22 | | 2012 | | 153,000,000 | |
| 23 | | 2013 | | 161,000,000 | |
| 24 | | 2014 | | 170,000,000 | |
| 25 | | 2015 | | 179,000,000 | |
| 26 | | 2016 | | 189,000,000 | |
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| 1 | | 2017 | | 199,000,000 | |
| 2 | | 2018 | | 210,000,000 | |
| 3 | | 2019 | | 221,000,000 | |
| 4 | | 2020 | | 233,000,000 | |
| 5 | | 2021 | | 300,000,000 | |
| 6 | | 2022 | | 300,000,000 | |
| 7 | | 2023 | | 300,000,000 | |
| 8 | | 2024 | | 300,000,000 | |
| 9 | | 2025 | | 300,000,000 | |
| 10 | | 2026 | | 300,000,000 | |
| 11 | | 2027 | | 375,000,000 | |
| 12 | | 2028 | | 375,000,000 | |
| 13 | | 2029 | | 375,000,000 | |
| 14 | | 2030 | | 375,000,000 | |
| 15 | | 2031 | | 375,000,000 | |
| 16 | | 2032 | | 375,000,000 | |
| 17 | | 2033 | | 375,000,000 | |
| 18 | | 2034 | | 375,000,000 | |
| 19 | | 2035 | | 375,000,000 | |
| 20 | | 2036 | | 450,000,000 | |
| 21 | | and | | |
|
| 22 | | each fiscal year | | |
|
| 23 | | thereafter that bonds | | |
|
| 24 | | are outstanding under | | |
|
| 25 | | Section 13.2 of the | | |
|
| 26 | | Metropolitan Pier and | | |
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| 1 | | Exposition Authority Act, | | |
|
| 2 | | but not after fiscal year 2060. | | |
|
| 3 | | Beginning July 20, 1993 and in each month of each fiscal |
| 4 | | year thereafter,
one-eighth of the amount requested in the |
| 5 | | certificate of the Chairman of
the Metropolitan Pier and |
| 6 | | Exposition Authority for that fiscal year, less
the amount |
| 7 | | deposited into the McCormick Place Expansion Project Fund by |
| 8 | | the
State Treasurer in the respective month under subsection |
| 9 | | (g) of Section 13
of the Metropolitan Pier and Exposition |
| 10 | | Authority Act, plus cumulative
deficiencies in the deposits |
| 11 | | required under this Section for previous
months and years, |
| 12 | | shall be deposited into the McCormick Place Expansion
Project |
| 13 | | Fund, until the full amount requested for the fiscal year, but |
| 14 | | not
in excess of the amount specified above as "Total |
| 15 | | Deposit", has been deposited. |
| 16 | | Subject to payment of amounts into the Capital Projects |
| 17 | | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, |
| 18 | | and the McCormick Place Expansion Project Fund pursuant to the |
| 19 | | preceding paragraphs or in any amendments thereto hereafter |
| 20 | | enacted, for aviation fuel sold on or after December 1, 2019, |
| 21 | | the Department shall each month deposit into the Aviation Fuel |
| 22 | | Sales Tax Refund Fund an amount estimated by the Department to |
| 23 | | be required for refunds of the 80% portion of the tax on |
| 24 | | aviation fuel under this Act. The Department shall only |
| 25 | | deposit moneys into the Aviation Fuel Sales Tax Refund Fund |
| 26 | | under this paragraph for so long as the revenue use |
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| 1 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
| 2 | | binding on the State. |
| 3 | | Subject to payment of amounts into 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, beginning July 1, 1993 and ending on September 30, |
| 7 | | 2013, the Department shall each
month pay into the Illinois |
| 8 | | Tax Increment Fund 0.27% of 80% of the net revenue
realized for |
| 9 | | the preceding month from the 6.25% general rate on the selling
|
| 10 | | price of tangible personal property. |
| 11 | | Subject to payment of amounts into the Build Illinois Fund |
| 12 | | and the
McCormick Place Expansion Project Fund pursuant to the |
| 13 | | preceding paragraphs or in any
amendments thereto hereafter |
| 14 | | enacted, beginning with the receipt of the first
report of |
| 15 | | taxes paid by an eligible business and continuing for a |
| 16 | | 25-year
period, the Department shall each month pay into the |
| 17 | | Energy Infrastructure
Fund 80% of the net revenue realized |
| 18 | | from the 6.25% general rate on the
selling price of |
| 19 | | Illinois-mined coal that was sold to an eligible business.
For |
| 20 | | purposes of this paragraph, the term "eligible business" means |
| 21 | | a new
electric generating facility certified pursuant to |
| 22 | | Section 605-332 of the
Department of Commerce and Economic |
| 23 | | Opportunity
Law of the Civil Administrative Code of Illinois. |
| 24 | | Subject to payment of amounts into the Build Illinois |
| 25 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
| 26 | | Tax Increment Fund, and the Energy Infrastructure Fund |
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| 1 | | pursuant to the preceding paragraphs or in any amendments to |
| 2 | | this Section hereafter enacted, beginning on the first day of |
| 3 | | the first calendar month to occur on or after August 26, 2014 |
| 4 | | (the effective date of Public Act 98-1098), each month, from |
| 5 | | the collections made under Section 9 of the Use Tax Act, |
| 6 | | Section 9 of the Service Use Tax Act, Section 9 of the Service |
| 7 | | Occupation Tax Act, and Section 3 of the Retailers' Occupation |
| 8 | | Tax Act, the Department shall pay into the Tax Compliance and |
| 9 | | Administration Fund, to be used, subject to appropriation, to |
| 10 | | fund additional auditors and compliance personnel at the |
| 11 | | Department of Revenue, an amount equal to 1/12 of 5% of 80% of |
| 12 | | the cash receipts collected during the preceding fiscal year |
| 13 | | by the Audit Bureau of the Department under the Use Tax Act, |
| 14 | | the Service Use Tax Act, the Service Occupation Tax Act, the |
| 15 | | Retailers' Occupation Tax Act, and associated local occupation |
| 16 | | and use taxes administered by the Department. |
| 17 | | Subject to payments of amounts into the Build Illinois |
| 18 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
| 19 | | Tax Increment Fund, the Energy Infrastructure Fund, and the |
| 20 | | Tax Compliance and Administration Fund as provided in this |
| 21 | | Section, beginning on July 1, 2018 the Department shall pay |
| 22 | | each month into the Downstate Public Transportation Fund the |
| 23 | | moneys required to be so paid under Section 2-3 of the |
| 24 | | Downstate Public Transportation Act. |
| 25 | | Subject to successful execution and delivery of a |
| 26 | | public-private agreement between the public agency and private |
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| 1 | | entity and completion of the civic build, beginning on July 1, |
| 2 | | 2023, of the remainder of the moneys received by the |
| 3 | | Department under the Use Tax Act, the Service Use Tax Act, the |
| 4 | | Service Occupation Tax Act, and this Act, the Department shall |
| 5 | | deposit the following specified deposits in the aggregate from |
| 6 | | collections under the Use Tax Act, the Service Use Tax Act, the |
| 7 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
| 8 | | Act, as required under Section 8.25g of the State Finance Act |
| 9 | | for distribution consistent with the Public-Private |
| 10 | | Partnership for Civic and Transit Infrastructure Project Act. |
| 11 | | The moneys received by the Department pursuant to this Act and |
| 12 | | required to be deposited into the Civic and Transit |
| 13 | | Infrastructure Fund are subject to the pledge, claim and |
| 14 | | charge set forth in Section 25-55 of the Public-Private |
| 15 | | Partnership for Civic and Transit Infrastructure Project Act. |
| 16 | | As used in this paragraph, "civic build", "private entity", |
| 17 | | "public-private agreement", and "public agency" have the |
| 18 | | meanings provided in Section 25-10 of the Public-Private |
| 19 | | Partnership for Civic and Transit Infrastructure Project Act. |
| 20 | | Fiscal Year.............................Total Deposit |
| 21 | | 2024.....................................$200,000,000 |
| 22 | | 2025....................................$206,000,000 |
| 23 | | 2026....................................$212,200,000 |
| 24 | | 2027....................................$218,500,000 |
| 25 | | 2028....................................$225,100,000 |
| 26 | | 2029....................................$288,700,000 |
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| 1 | | 2030....................................$298,900,000 |
| 2 | | 2031....................................$309,300,000 |
| 3 | | 2032....................................$320,100,000 |
| 4 | | 2033....................................$331,200,000 |
| 5 | | 2034....................................$341,200,000 |
| 6 | | 2035....................................$351,400,000 |
| 7 | | 2036....................................$361,900,000 |
| 8 | | 2037....................................$372,800,000 |
| 9 | | 2038....................................$384,000,000 |
| 10 | | 2039....................................$395,500,000 |
| 11 | | 2040....................................$407,400,000 |
| 12 | | 2041....................................$419,600,000 |
| 13 | | 2042....................................$432,200,000 |
| 14 | | 2043....................................$445,100,000 |
| 15 | | Beginning July 1, 2021 and until July 1, 2022, subject to |
| 16 | | the payment of amounts into the County and Mass Transit |
| 17 | | District Fund, the Local Government Tax Fund, the Build |
| 18 | | Illinois Fund, the McCormick Place Expansion Project Fund, the |
| 19 | | Illinois Tax Increment Fund, the Energy Infrastructure Fund, |
| 20 | | and the Tax Compliance and Administration Fund as provided in |
| 21 | | this Section, the Department shall pay each month into the |
| 22 | | Road Fund the amount estimated to represent 16% of the net |
| 23 | | revenue realized from the taxes imposed on motor fuel and |
| 24 | | gasohol. Beginning July 1, 2022 and until July 1, 2023, |
| 25 | | subject to the payment of amounts into the County and Mass |
| 26 | | Transit District Fund, the Local Government Tax Fund, the |
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| 1 | | Build Illinois Fund, the McCormick Place Expansion Project |
| 2 | | Fund, the Illinois Tax Increment Fund, the Energy |
| 3 | | Infrastructure Fund, and the Tax Compliance and Administration |
| 4 | | Fund as provided in this Section, the Department shall pay |
| 5 | | each month into the Road Fund the amount estimated to |
| 6 | | represent 32% of the net revenue realized from the taxes |
| 7 | | imposed on motor fuel and gasohol. Beginning July 1, 2023 and |
| 8 | | until July 1, 2024, subject to the payment of amounts into the |
| 9 | | County and Mass Transit District Fund, the Local Government |
| 10 | | Tax Fund, the Build Illinois Fund, the McCormick Place |
| 11 | | Expansion Project Fund, the Illinois Tax Increment Fund, the |
| 12 | | Energy Infrastructure Fund, and the Tax Compliance and |
| 13 | | Administration Fund as provided in this Section, the |
| 14 | | Department shall pay each month into the Road Fund the amount |
| 15 | | estimated to represent 48% of the net revenue realized from |
| 16 | | the taxes imposed on motor fuel and gasohol. Beginning July 1, |
| 17 | | 2024 and until July 1, 2025, subject to the payment of amounts |
| 18 | | into the County and Mass Transit District Fund, the Local |
| 19 | | Government Tax Fund, the Build Illinois Fund, the McCormick |
| 20 | | Place Expansion Project Fund, the Illinois Tax Increment Fund, |
| 21 | | the Energy Infrastructure Fund, and the Tax Compliance and |
| 22 | | Administration Fund as provided in this Section, the |
| 23 | | Department shall pay each month into the Road Fund the amount |
| 24 | | estimated to represent 64% of the net revenue realized from |
| 25 | | the taxes imposed on motor fuel and gasohol. Beginning on July |
| 26 | | 1, 2025, subject to the payment of amounts into the County and |
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| 1 | | Mass Transit District Fund, the Local Government Tax Fund, the |
| 2 | | Build Illinois Fund, the McCormick Place Expansion Project |
| 3 | | Fund, the Illinois Tax Increment Fund, the Energy |
| 4 | | Infrastructure Fund, and the Tax Compliance and Administration |
| 5 | | Fund as provided in this Section, the Department shall pay |
| 6 | | each month into the Road Fund the amount estimated to |
| 7 | | represent 80% of the net revenue realized from the taxes |
| 8 | | imposed on motor fuel and gasohol. As used in this paragraph |
| 9 | | "motor fuel" has the meaning given to that term in Section 1.1 |
| 10 | | of the Motor Fuel Tax Law, and "gasohol" has the meaning given |
| 11 | | to that term in Section 3-40 of the Use Tax Act. |
| 12 | | Of the remainder of the moneys received by the Department |
| 13 | | pursuant to
this Act, 75% thereof shall be paid into the State |
| 14 | | treasury Treasury and 25% shall
be reserved in a special |
| 15 | | account and used only for the transfer to the
Common School |
| 16 | | Fund as part of the monthly transfer from the General Revenue
|
| 17 | | Fund in accordance with Section 8a of the State Finance Act. |
| 18 | | The Department may, upon separate written notice to a |
| 19 | | taxpayer,
require the taxpayer to prepare and file with the |
| 20 | | Department on a form
prescribed by the Department within not |
| 21 | | less than 60 days after receipt
of the notice an annual |
| 22 | | information return for the tax year specified in
the notice. |
| 23 | | Such annual return to the Department shall include a
statement |
| 24 | | of gross receipts as shown by the retailer's last Federal |
| 25 | | income
tax return. If the total receipts of the business as |
| 26 | | reported in the
Federal income tax return do not agree with the |
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| 1 | | gross receipts reported to
the Department of Revenue for the |
| 2 | | same period, the retailer shall attach
to his annual return a |
| 3 | | schedule showing a reconciliation of the 2
amounts and the |
| 4 | | reasons for the difference. The retailer's annual
return to |
| 5 | | the Department shall also disclose the cost of goods sold by
|
| 6 | | the retailer during the year covered by such return, opening |
| 7 | | and closing
inventories of such goods for such year, costs of |
| 8 | | goods used from stock
or taken from stock and given away by the |
| 9 | | retailer during such year,
payroll information of the |
| 10 | | retailer's business during such year and any
additional |
| 11 | | reasonable information which the Department deems would be
|
| 12 | | helpful in determining the accuracy of the monthly, quarterly |
| 13 | | or annual
returns filed by such retailer as provided for in |
| 14 | | this Section. |
| 15 | | If the annual information return required by this Section |
| 16 | | is not
filed when and as required, the taxpayer shall be liable |
| 17 | | as follows: |
| 18 | | (i) Until January 1, 1994, the taxpayer shall be |
| 19 | | liable
for a penalty equal to 1/6 of 1% of the tax due from |
| 20 | | such taxpayer under
this Act during the period to be |
| 21 | | covered by the annual return for each
month or fraction of |
| 22 | | a month until such return is filed as required, the
|
| 23 | | penalty to be assessed and collected in the same manner as |
| 24 | | any other
penalty provided for in this Act. |
| 25 | | (ii) On and after January 1, 1994, the taxpayer shall |
| 26 | | be
liable for a penalty as described in Section 3-4 of the |
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| 1 | | Uniform Penalty and
Interest Act. |
| 2 | | The chief executive officer, proprietor, owner or highest |
| 3 | | ranking
manager shall sign the annual return to certify the |
| 4 | | accuracy of the
information contained therein. Any person who |
| 5 | | willfully signs the
annual return containing false or |
| 6 | | inaccurate information shall be guilty
of perjury and punished |
| 7 | | accordingly. The annual return form prescribed
by the |
| 8 | | Department shall include a warning that the person signing the
|
| 9 | | return may be liable for perjury. |
| 10 | | The provisions of this Section concerning the filing of an |
| 11 | | annual
information return do not apply to a retailer who is not |
| 12 | | required to
file an income tax return with the United States |
| 13 | | Government. |
| 14 | | As soon as possible after the first day of each month, upon |
| 15 | | certification
of the Department of Revenue, the Comptroller |
| 16 | | shall order transferred and
the Treasurer shall transfer from |
| 17 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount |
| 18 | | equal to 1.7% of 80% of the net revenue realized
under this Act |
| 19 | | for the second preceding
month.
Beginning April 1, 2000, this |
| 20 | | transfer is no longer required
and shall not be made. |
| 21 | | Net revenue realized for a month shall be the revenue |
| 22 | | collected by the
State pursuant to this Act, less the amount |
| 23 | | paid out during that month as
refunds to taxpayers for |
| 24 | | overpayment of liability. |
| 25 | | For greater simplicity of administration, manufacturers, |
| 26 | | importers
and wholesalers whose products are sold at retail in |
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| 1 | | Illinois by
numerous retailers, and who wish to do so, may |
| 2 | | assume the responsibility
for accounting and paying to the |
| 3 | | Department all tax accruing under this
Act with respect to |
| 4 | | such sales, if the retailers who are affected do not
make |
| 5 | | written objection to the Department to this arrangement. |
| 6 | | Any person who promotes, organizes, provides retail |
| 7 | | selling space for
concessionaires or other types of sellers at |
| 8 | | the Illinois State Fair, DuQuoin
State Fair, county fairs, |
| 9 | | local fairs, art shows, flea markets and similar
exhibitions |
| 10 | | or events, including any transient merchant as defined by |
| 11 | | Section 2
of the Transient Merchant Act of 1987, is required to |
| 12 | | file a report with the
Department providing the name of the |
| 13 | | merchant's business, the name of the
person or persons engaged |
| 14 | | in merchant's business, the permanent address and
Illinois |
| 15 | | Retailers Occupation Tax Registration Number of the merchant, |
| 16 | | the
dates and location of the event and other reasonable |
| 17 | | information that the
Department may require. The report must |
| 18 | | be filed not later than the 20th day
of the month next |
| 19 | | following the month during which the event with retail sales
|
| 20 | | was held. Any person who fails to file a report required by |
| 21 | | this Section
commits a business offense and is subject to a |
| 22 | | fine not to exceed $250. |
| 23 | | Any person engaged in the business of selling tangible |
| 24 | | personal
property at retail as a concessionaire or other type |
| 25 | | of seller at the
Illinois State Fair, county fairs, art shows, |
| 26 | | flea markets and similar
exhibitions or events, or any |
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| 1 | | transient merchants, as defined by Section 2
of the Transient |
| 2 | | Merchant Act of 1987, may be required to make a daily report
of |
| 3 | | the amount of such sales to the Department and to make a daily |
| 4 | | payment of
the full amount of tax due. The Department shall |
| 5 | | impose this
requirement when it finds that there is a |
| 6 | | significant risk of loss of
revenue to the State at such an |
| 7 | | exhibition or event. Such a finding
shall be based on evidence |
| 8 | | that a substantial number of concessionaires
or other sellers |
| 9 | | who are not residents of Illinois will be engaging in
the |
| 10 | | business of selling tangible personal property at retail at |
| 11 | | the
exhibition or event, or other evidence of a significant |
| 12 | | risk of loss of revenue
to the State. The Department shall |
| 13 | | notify concessionaires and other sellers
affected by the |
| 14 | | imposition of this requirement. In the absence of
notification |
| 15 | | by the Department, the concessionaires and other sellers
shall |
| 16 | | file their returns as otherwise required in this Section. |
| 17 | | (Source: P.A. 101-10, Article 15, Section 15-25, eff. 6-5-19; |
| 18 | | 101-10, Article 25, Section 25-120, eff. 6-5-19; 101-27, eff. |
| 19 | | 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19; |
| 20 | | 101-636, eff. 6-10-20; 102-634, eff. 8-27-21; 102-700, Article |
| 21 | | 60, Section 60-30, eff. 4-19-22; 102-700, Article 65, Section |
| 22 | | 65-10, eff. 4-19-22; 102-813, eff. 5-13-22; revised 9-1-22.)
|
| 23 | | (Text of Section after amendment by P.A. 102-1019)
|
| 24 | | Sec. 3. Except as provided in this Section, on or before |
| 25 | | the twentieth
day of each calendar month, every person engaged |
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| 1 | | in the business of
selling tangible personal property at |
| 2 | | retail in this State during the
preceding calendar month shall |
| 3 | | file a return with the Department, stating: |
| 4 | | 1. The name of the seller; |
| 5 | | 2. His residence address and the address of his |
| 6 | | principal place of
business and the address of the |
| 7 | | principal place of business (if that is
a different |
| 8 | | address) from which he engages in the business of selling
|
| 9 | | tangible personal property at retail in this State; |
| 10 | | 3. Total amount of receipts received by him during the |
| 11 | | preceding
calendar month or quarter, as the case may be, |
| 12 | | from sales of tangible
personal property, and from |
| 13 | | services furnished, by him during such
preceding calendar |
| 14 | | month or quarter; |
| 15 | | 4. Total amount received by him during the preceding |
| 16 | | calendar month or
quarter on charge and time sales of |
| 17 | | tangible personal property, and from
services furnished, |
| 18 | | by him prior to the month or quarter for which the return
|
| 19 | | is filed; |
| 20 | | 5. Deductions allowed by law; |
| 21 | | 6. Gross receipts which were received by him during |
| 22 | | the preceding
calendar month or quarter and upon the basis |
| 23 | | of which the tax is imposed, including gross receipts on |
| 24 | | food for human consumption that is to be consumed off the |
| 25 | | premises where it is sold (other than alcoholic beverages, |
| 26 | | food consisting of or infused with adult use cannabis, |
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| 1 | | soft drinks, and food that has been prepared for immediate |
| 2 | | consumption) which were received during the preceding |
| 3 | | calendar month or quarter and upon which tax would have |
| 4 | | been due but for the 0% rate imposed under Public Act |
| 5 | | 102-700 this amendatory Act of the 102nd General Assembly; |
| 6 | | 7. The amount of credit provided in Section 2d of this |
| 7 | | Act; |
| 8 | | 8. The amount of tax due, including the amount of tax |
| 9 | | that would have been due on food for human consumption |
| 10 | | that is to be consumed off the premises where it is sold |
| 11 | | (other than alcoholic beverages, food consisting of or |
| 12 | | infused with adult use cannabis, soft drinks, and food |
| 13 | | that has been prepared for immediate consumption) but for |
| 14 | | the 0% rate imposed under Public Act 102-700 this |
| 15 | | amendatory Act of the 102nd General Assembly; |
| 16 | | 9. The signature of the taxpayer; and |
| 17 | | 10. Such other reasonable information as the |
| 18 | | Department may require. |
| 19 | | On and after January 1, 2018, except for returns required |
| 20 | | to be filed prior to January 1, 2023 for motor vehicles, |
| 21 | | watercraft, aircraft, and trailers that are required to be |
| 22 | | registered with an agency of this State, with respect to |
| 23 | | retailers whose annual gross receipts average $20,000 or more, |
| 24 | | all returns required to be filed pursuant to this Act shall be |
| 25 | | filed electronically. On and after January 1, 2023, with |
| 26 | | respect to retailers whose annual gross receipts average |
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| 1 | | $20,000 or more, all returns required to be filed pursuant to |
| 2 | | this Act, including, but not limited to, returns for motor |
| 3 | | vehicles, watercraft, aircraft, and trailers that are required |
| 4 | | to be registered with an agency of this State, shall be filed |
| 5 | | electronically. Retailers who demonstrate that they do not |
| 6 | | have access to the Internet or demonstrate hardship in filing |
| 7 | | electronically may petition the Department to waive the |
| 8 | | electronic filing requirement. |
| 9 | | If a taxpayer fails to sign a return within 30 days after |
| 10 | | the proper notice
and demand for signature by the Department, |
| 11 | | the return shall be considered
valid and any amount shown to be |
| 12 | | due on the return shall be deemed assessed. |
| 13 | | Each return shall be accompanied by the statement of |
| 14 | | prepaid tax issued
pursuant to Section 2e for which credit is |
| 15 | | claimed. |
| 16 | | Prior to October 1, 2003, and on and after September 1, |
| 17 | | 2004 a retailer may accept a Manufacturer's Purchase
Credit
|
| 18 | | certification from a purchaser in satisfaction of Use Tax
as |
| 19 | | provided in Section 3-85 of the Use Tax Act if the purchaser |
| 20 | | provides the
appropriate documentation as required by Section |
| 21 | | 3-85
of the Use Tax Act. A Manufacturer's Purchase Credit
|
| 22 | | certification, accepted by a retailer prior to October 1, 2003 |
| 23 | | and on and after September 1, 2004 as provided
in
Section 3-85 |
| 24 | | of the Use Tax Act, may be used by that retailer to
satisfy |
| 25 | | Retailers' Occupation Tax liability in the amount claimed in
|
| 26 | | the certification, not to exceed 6.25% of the receipts
subject |
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| 1 | | to tax from a qualifying purchase. A Manufacturer's Purchase |
| 2 | | Credit
reported on any original or amended return
filed under
|
| 3 | | this Act after October 20, 2003 for reporting periods prior to |
| 4 | | September 1, 2004 shall be disallowed. Manufacturer's Purchase |
| 5 | | Credit reported on annual returns due on or after January 1, |
| 6 | | 2005 will be disallowed for periods prior to September 1, |
| 7 | | 2004. No Manufacturer's
Purchase Credit may be used after |
| 8 | | September 30, 2003 through August 31, 2004 to
satisfy any
tax |
| 9 | | liability imposed under this Act, including any audit |
| 10 | | liability. |
| 11 | | The Department may require returns to be filed on a |
| 12 | | quarterly basis.
If so required, a return for each calendar |
| 13 | | quarter shall be filed on or
before the twentieth day of the |
| 14 | | calendar month following the end of such
calendar quarter. The |
| 15 | | taxpayer shall also file a return with the
Department for each |
| 16 | | of the first two months of each calendar quarter, on or
before |
| 17 | | the twentieth day of the following calendar month, stating: |
| 18 | | 1. The name of the seller; |
| 19 | | 2. The address of the principal place of business from |
| 20 | | which he engages
in the business of selling tangible |
| 21 | | personal property at retail in this State; |
| 22 | | 3. The total amount of taxable receipts received by |
| 23 | | him during the
preceding calendar month from sales of |
| 24 | | tangible personal property by him
during such preceding |
| 25 | | calendar month, including receipts from charge and
time |
| 26 | | sales, but less all deductions allowed by law; |
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| 1 | | 4. The amount of credit provided in Section 2d of this |
| 2 | | Act; |
| 3 | | 5. The amount of tax due; and |
| 4 | | 6. Such other reasonable information as the Department |
| 5 | | may
require. |
| 6 | | Every person engaged in the business of selling aviation |
| 7 | | fuel at retail in this State during the preceding calendar |
| 8 | | month shall, instead of reporting and paying tax as otherwise |
| 9 | | required by this Section, report and pay such tax on a separate |
| 10 | | aviation fuel tax return. The requirements related to the |
| 11 | | return shall be as otherwise provided in this Section. |
| 12 | | Notwithstanding any other provisions of this Act to the |
| 13 | | contrary, retailers selling aviation fuel shall file all |
| 14 | | aviation fuel tax returns and shall make all aviation fuel tax |
| 15 | | payments by electronic means in the manner and form required |
| 16 | | by the Department. For purposes of this Section, "aviation |
| 17 | | fuel" means jet fuel and aviation gasoline. |
| 18 | | Beginning on October 1, 2003, any person who is not a |
| 19 | | licensed
distributor, importing distributor, or manufacturer, |
| 20 | | as defined in the Liquor
Control Act of 1934, but is engaged in |
| 21 | | the business of
selling, at retail, alcoholic liquor
shall |
| 22 | | file a statement with the Department of Revenue, in a format
|
| 23 | | and at a time prescribed by the Department, showing the total |
| 24 | | amount paid for
alcoholic liquor purchased during the |
| 25 | | preceding month and such other
information as is reasonably |
| 26 | | required by the Department.
The Department may adopt rules to |
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| 1 | | require
that this statement be filed in an electronic or |
| 2 | | telephonic format. Such rules
may provide for exceptions from |
| 3 | | the filing requirements of this paragraph. For
the
purposes of |
| 4 | | this
paragraph, the term "alcoholic liquor" shall have the |
| 5 | | meaning prescribed in the
Liquor Control Act of 1934. |
| 6 | | Beginning on October 1, 2003, every distributor, importing |
| 7 | | distributor, and
manufacturer of alcoholic liquor as defined |
| 8 | | in the Liquor Control Act of 1934,
shall file a
statement with |
| 9 | | the Department of Revenue, no later than the 10th day of the
|
| 10 | | month for the
preceding month during which transactions |
| 11 | | occurred, by electronic means,
showing the
total amount of |
| 12 | | gross receipts from the sale of alcoholic liquor sold or
|
| 13 | | distributed during
the preceding month to purchasers; |
| 14 | | identifying the purchaser to whom it was
sold or
distributed; |
| 15 | | the purchaser's tax registration number; and such other
|
| 16 | | information
reasonably required by the Department. A |
| 17 | | distributor, importing distributor, or manufacturer of |
| 18 | | alcoholic liquor must personally deliver, mail, or provide by |
| 19 | | electronic means to each retailer listed on the monthly |
| 20 | | statement a report containing a cumulative total of that |
| 21 | | distributor's, importing distributor's, or manufacturer's |
| 22 | | total sales of alcoholic liquor to that retailer no later than |
| 23 | | the 10th day of the month for the preceding month during which |
| 24 | | the transaction occurred. The distributor, importing |
| 25 | | distributor, or manufacturer shall notify the retailer as to |
| 26 | | the method by which the distributor, importing distributor, or |
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| 1 | | manufacturer will provide the sales information. If the |
| 2 | | retailer is unable to receive the sales information by |
| 3 | | electronic means, the distributor, importing distributor, or |
| 4 | | manufacturer shall furnish the sales information by personal |
| 5 | | delivery or by mail. For purposes of this paragraph, the term |
| 6 | | "electronic means" includes, but is not limited to, the use of |
| 7 | | a secure Internet website, e-mail, or facsimile. |
| 8 | | If a total amount of less than $1 is payable, refundable or |
| 9 | | creditable,
such amount shall be disregarded if it is less |
| 10 | | than 50 cents and shall be
increased to $1 if it is 50 cents or |
| 11 | | more. |
| 12 | | Notwithstanding any other provision of this Act to the |
| 13 | | contrary, retailers subject to tax on cannabis shall file all |
| 14 | | cannabis tax returns and shall make all cannabis tax payments |
| 15 | | by electronic means in the manner and form required by the |
| 16 | | Department. |
| 17 | | Beginning October 1, 1993,
a taxpayer who has an average |
| 18 | | monthly tax liability of $150,000 or more shall
make all |
| 19 | | payments required by rules of the
Department by electronic |
| 20 | | funds transfer. Beginning October 1, 1994, a taxpayer
who has |
| 21 | | an average monthly tax liability of $100,000 or more shall |
| 22 | | make all
payments required by rules of the Department by |
| 23 | | electronic funds transfer.
Beginning October 1, 1995, a |
| 24 | | taxpayer who has an average monthly tax liability
of $50,000 |
| 25 | | or more shall make all
payments required by rules of the |
| 26 | | Department by electronic funds transfer.
Beginning October 1, |
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| 1 | | 2000, a taxpayer who has an annual tax liability of
$200,000 or |
| 2 | | more shall make all payments required by rules of the |
| 3 | | Department by
electronic funds transfer. The term "annual tax |
| 4 | | liability" shall be the sum of
the taxpayer's liabilities |
| 5 | | under this Act, and under all other State and local
occupation |
| 6 | | and use tax laws administered by the Department, for the |
| 7 | | immediately
preceding calendar year.
The term "average monthly |
| 8 | | tax liability" shall be the sum of the
taxpayer's liabilities |
| 9 | | under this
Act, and under all other State and local occupation |
| 10 | | and use tax
laws administered by the Department, for the |
| 11 | | immediately preceding calendar
year divided by 12.
Beginning |
| 12 | | on October 1, 2002, a taxpayer who has a tax liability in the
|
| 13 | | amount set forth in subsection (b) of Section 2505-210 of the |
| 14 | | Department of
Revenue Law shall make all payments required by |
| 15 | | rules of the Department by
electronic funds transfer. |
| 16 | | Before August 1 of each year beginning in 1993, the |
| 17 | | Department shall
notify all taxpayers required to make |
| 18 | | payments by electronic funds
transfer. All taxpayers
required |
| 19 | | to make payments by electronic funds transfer shall make those
|
| 20 | | payments for
a minimum of one year beginning on October 1. |
| 21 | | Any taxpayer not required to make payments by electronic |
| 22 | | funds transfer may
make payments by electronic funds transfer |
| 23 | | with
the permission of the Department. |
| 24 | | All taxpayers required to make payment by electronic funds |
| 25 | | transfer and
any taxpayers authorized to voluntarily make |
| 26 | | payments by electronic funds
transfer shall make those |
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| 1 | | payments in the manner authorized by the Department. |
| 2 | | The Department shall adopt such rules as are necessary to |
| 3 | | effectuate a
program of electronic funds transfer and the |
| 4 | | requirements of this Section. |
| 5 | | Any amount which is required to be shown or reported on any |
| 6 | | return or
other document under this Act shall, if such amount |
| 7 | | is not a whole-dollar
amount, be increased to the nearest |
| 8 | | whole-dollar amount in any case where
the fractional part of a |
| 9 | | dollar is 50 cents or more, and decreased to the
nearest |
| 10 | | whole-dollar amount where the fractional part of a dollar is |
| 11 | | less
than 50 cents. |
| 12 | | If the retailer is otherwise required to file a monthly |
| 13 | | return and if the
retailer's average monthly tax liability to |
| 14 | | the Department does not exceed
$200, the Department may |
| 15 | | authorize his returns to be filed on a quarter
annual basis, |
| 16 | | with the return for January, February and March of a given
year |
| 17 | | being due by April 20 of such year; with the return for April, |
| 18 | | May and
June of a given year being due by July 20 of such year; |
| 19 | | with the return for
July, August and September of a given year |
| 20 | | being due by October 20 of such
year, and with the return for |
| 21 | | October, November and December of a given
year being due by |
| 22 | | January 20 of the following year. |
| 23 | | If the retailer is otherwise required to file a monthly or |
| 24 | | quarterly
return and if the retailer's average monthly tax |
| 25 | | liability with the
Department does not exceed $50, the |
| 26 | | Department may authorize his returns to
be filed on an annual |
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| 1 | | basis, with the return for a given year being due by
January 20 |
| 2 | | of the following year. |
| 3 | | Such quarter annual and annual returns, as to form and |
| 4 | | substance,
shall be subject to the same requirements as |
| 5 | | monthly returns. |
| 6 | | Notwithstanding any other provision in this Act concerning |
| 7 | | the time
within which a retailer may file his return, in the |
| 8 | | case of any retailer
who ceases to engage in a kind of business |
| 9 | | which makes him responsible
for filing returns under this Act, |
| 10 | | such retailer shall file a final
return under this Act with the |
| 11 | | Department not more than one month after
discontinuing such |
| 12 | | business. |
| 13 | | Where the same person has more than one business |
| 14 | | registered with the
Department under separate registrations |
| 15 | | under this Act, such person may
not file each return that is |
| 16 | | due as a single return covering all such
registered |
| 17 | | businesses, but shall file separate returns for each such
|
| 18 | | registered business. |
| 19 | | In addition, with respect to motor vehicles, watercraft,
|
| 20 | | aircraft, and trailers that are required to be registered with |
| 21 | | an agency of
this State, except as otherwise provided in this |
| 22 | | Section, every
retailer selling this kind of tangible personal |
| 23 | | property shall file,
with the Department, upon a form to be |
| 24 | | prescribed and supplied by the
Department, a separate return |
| 25 | | for each such item of tangible personal
property which the |
| 26 | | retailer sells, except that if, in the same
transaction, (i) a |
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| 1 | | retailer of aircraft, watercraft, motor vehicles or
trailers |
| 2 | | transfers more than one aircraft, watercraft, motor
vehicle or |
| 3 | | trailer to another aircraft, watercraft, motor vehicle
|
| 4 | | retailer or trailer retailer for the purpose of resale
or (ii) |
| 5 | | a retailer of aircraft, watercraft, motor vehicles, or |
| 6 | | trailers
transfers more than one aircraft, watercraft, motor |
| 7 | | vehicle, or trailer to a
purchaser for use as a qualifying |
| 8 | | rolling stock as provided in Section 2-5 of
this Act, then
that |
| 9 | | seller may report the transfer of all aircraft,
watercraft, |
| 10 | | motor vehicles or trailers involved in that transaction to the
|
| 11 | | Department on the same uniform invoice-transaction reporting |
| 12 | | return form. For
purposes of this Section, "watercraft" means |
| 13 | | a Class 2, Class 3, or Class 4
watercraft as defined in Section |
| 14 | | 3-2 of the Boat Registration and Safety Act, a
personal |
| 15 | | watercraft, or any boat equipped with an inboard motor. |
| 16 | | In addition, with respect to motor vehicles, watercraft, |
| 17 | | aircraft, and trailers that are required to be registered with |
| 18 | | an agency of this State, every person who is engaged in the |
| 19 | | business of leasing or renting such items and who, in |
| 20 | | connection with such business, sells any such item to a |
| 21 | | retailer for the purpose of resale is, notwithstanding any |
| 22 | | other provision of this Section to the contrary, authorized to |
| 23 | | meet the return-filing requirement of this Act by reporting |
| 24 | | the transfer of all the aircraft, watercraft, motor vehicles, |
| 25 | | or trailers transferred for resale during a month to the |
| 26 | | Department on the same uniform invoice-transaction reporting |
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| 1 | | return form on or before the 20th of the month following the |
| 2 | | month in which the transfer takes place. Notwithstanding any |
| 3 | | other provision of this Act to the contrary, all returns filed |
| 4 | | under this paragraph must be filed by electronic means in the |
| 5 | | manner and form as required by the Department. |
| 6 | | Any retailer who sells only motor vehicles, watercraft,
|
| 7 | | aircraft, or trailers that are required to be registered with |
| 8 | | an agency of
this State, so that all
retailers' occupation tax |
| 9 | | liability is required to be reported, and is
reported, on such |
| 10 | | transaction reporting returns and who is not otherwise
|
| 11 | | required to file monthly or quarterly returns, need not file |
| 12 | | monthly or
quarterly returns. However, those retailers shall |
| 13 | | be required to
file returns on an annual basis. |
| 14 | | The transaction reporting return, in the case of motor |
| 15 | | vehicles
or trailers that are required to be registered with |
| 16 | | an agency of this
State, shall
be the same document as the |
| 17 | | Uniform Invoice referred to in Section 5-402
of the Illinois |
| 18 | | Vehicle Code and must show the name and address of the
seller; |
| 19 | | the name and address of the purchaser; the amount of the |
| 20 | | selling
price including the amount allowed by the retailer for |
| 21 | | traded-in
property, if any; the amount allowed by the retailer |
| 22 | | for the traded-in
tangible personal property, if any, to the |
| 23 | | extent to which Section 1 of
this Act allows an exemption for |
| 24 | | the value of traded-in property; the
balance payable after |
| 25 | | deducting such trade-in allowance from the total
selling |
| 26 | | price; the amount of tax due from the retailer with respect to
|
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| 1 | | such transaction; the amount of tax collected from the |
| 2 | | purchaser by the
retailer on such transaction (or satisfactory |
| 3 | | evidence that such tax is
not due in that particular instance, |
| 4 | | if that is claimed to be the fact);
the place and date of the |
| 5 | | sale; a sufficient identification of the
property sold; such |
| 6 | | other information as is required in Section 5-402 of
the |
| 7 | | Illinois Vehicle Code, and such other information as the |
| 8 | | Department
may reasonably require. |
| 9 | | The transaction reporting return in the case of watercraft
|
| 10 | | or aircraft must show
the name and address of the seller; the |
| 11 | | name and address of the
purchaser; the amount of the selling |
| 12 | | price including the amount allowed
by the retailer for |
| 13 | | traded-in property, if any; the amount allowed by
the retailer |
| 14 | | for the traded-in tangible personal property, if any, to
the |
| 15 | | extent to which Section 1 of this Act allows an exemption for |
| 16 | | the
value of traded-in property; the balance payable after |
| 17 | | deducting such
trade-in allowance from the total selling |
| 18 | | price; the amount of tax due
from the retailer with respect to |
| 19 | | such transaction; the amount of tax
collected from the |
| 20 | | purchaser by the retailer on such transaction (or
satisfactory |
| 21 | | evidence that such tax is not due in that particular
instance, |
| 22 | | if that is claimed to be the fact); the place and date of the
|
| 23 | | sale, a sufficient identification of the property sold, and |
| 24 | | such other
information as the Department may reasonably |
| 25 | | require. |
| 26 | | Such transaction reporting return shall be filed not later |
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| 1 | | than 20
days after the day of delivery of the item that is |
| 2 | | being sold, but may
be filed by the retailer at any time sooner |
| 3 | | than that if he chooses to
do so. The transaction reporting |
| 4 | | return and tax remittance or proof of
exemption from the |
| 5 | | Illinois use tax may be transmitted to the Department
by way of |
| 6 | | the State agency with which, or State officer with whom the
|
| 7 | | tangible personal property must be titled or registered (if |
| 8 | | titling or
registration is required) if the Department and |
| 9 | | such agency or State
officer determine that this procedure |
| 10 | | will expedite the processing of
applications for title or |
| 11 | | registration. |
| 12 | | With each such transaction reporting return, the retailer |
| 13 | | shall remit
the proper amount of tax due (or shall submit |
| 14 | | satisfactory evidence that
the sale is not taxable if that is |
| 15 | | the case), to the Department or its
agents, whereupon the |
| 16 | | Department shall issue, in the purchaser's name, a
use tax |
| 17 | | receipt (or a certificate of exemption if the Department is
|
| 18 | | satisfied that the particular sale is tax exempt) which such |
| 19 | | purchaser
may submit to the agency with which, or State |
| 20 | | officer with whom, he must
title or register the tangible |
| 21 | | personal property that is involved (if
titling or registration |
| 22 | | is required) in support of such purchaser's
application for an |
| 23 | | Illinois certificate or other evidence of title or
|
| 24 | | registration to such tangible personal property. |
| 25 | | No retailer's failure or refusal to remit tax under this |
| 26 | | Act
precludes a user, who has paid the proper tax to the |
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| 1 | | retailer, from
obtaining his certificate of title or other |
| 2 | | evidence of title or
registration (if titling or registration |
| 3 | | is required) upon satisfying
the Department that such user has |
| 4 | | paid the proper tax (if tax is due) to
the retailer. The |
| 5 | | Department shall adopt appropriate rules to carry out
the |
| 6 | | mandate of this paragraph. |
| 7 | | If the user who would otherwise pay tax to the retailer |
| 8 | | wants the
transaction reporting return filed and the payment |
| 9 | | of the tax or proof
of exemption made to the Department before |
| 10 | | the retailer is willing to
take these actions and such user has |
| 11 | | not paid the tax to the retailer,
such user may certify to the |
| 12 | | fact of such delay by the retailer and may
(upon the Department |
| 13 | | being satisfied of the truth of such certification)
transmit |
| 14 | | the information required by the transaction reporting return
|
| 15 | | and the remittance for tax or proof of exemption directly to |
| 16 | | the
Department and obtain his tax receipt or exemption |
| 17 | | determination, in
which event the transaction reporting return |
| 18 | | and tax remittance (if a
tax payment was required) shall be |
| 19 | | credited by the Department to the
proper retailer's account |
| 20 | | with the Department, but without the 2.1% or 1.75%
discount |
| 21 | | provided for in this Section being allowed. When the user pays
|
| 22 | | the tax directly to the Department, he shall pay the tax in the |
| 23 | | same
amount and in the same form in which it would be remitted |
| 24 | | if the tax had
been remitted to the Department by the retailer. |
| 25 | | Refunds made by the seller during the preceding return |
| 26 | | period to
purchasers, on account of tangible personal property |
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| 1 | | returned to the
seller, shall be allowed as a deduction under |
| 2 | | subdivision 5 of his monthly
or quarterly return, as the case |
| 3 | | may be, in case the
seller had theretofore included the |
| 4 | | receipts from the sale of such
tangible personal property in a |
| 5 | | return filed by him and had paid the tax
imposed by this Act |
| 6 | | with respect to such receipts. |
| 7 | | Where the seller is a corporation, the return filed on |
| 8 | | behalf of such
corporation shall be signed by the president, |
| 9 | | vice-president, secretary
or treasurer or by the properly |
| 10 | | accredited agent of such corporation. |
| 11 | | Where the seller is a limited liability company, the |
| 12 | | return filed on behalf
of the limited liability company shall |
| 13 | | be signed by a manager, member, or
properly accredited agent |
| 14 | | of the limited liability company. |
| 15 | | Except as provided in this Section, the retailer filing |
| 16 | | the return
under this Section shall, at the time of filing such |
| 17 | | return, pay to the
Department the amount of tax imposed by this |
| 18 | | Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% |
| 19 | | on and after January 1, 1990, or $5 per
calendar year, |
| 20 | | whichever is greater, which is allowed to
reimburse the |
| 21 | | retailer for the expenses incurred in keeping records,
|
| 22 | | preparing and filing returns, remitting the tax and supplying |
| 23 | | data to
the Department on request. On and after January 1, |
| 24 | | 2021, a certified service provider, as defined in the Leveling |
| 25 | | the Playing Field for Illinois Retail Act, filing the return |
| 26 | | under this Section on behalf of a remote retailer shall, at the |
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| 1 | | time of such return, pay to the Department the amount of tax |
| 2 | | imposed by this Act less a discount of 1.75%. A remote retailer |
| 3 | | using a certified service provider to file a return on its |
| 4 | | behalf, as provided in the Leveling the Playing Field for |
| 5 | | Illinois Retail Act, is not eligible for the discount. When |
| 6 | | determining the discount allowed under this Section, retailers |
| 7 | | shall include the amount of tax that would have been due at the |
| 8 | | 1% rate but for the 0% rate imposed under Public Act 102-700 |
| 9 | | this amendatory Act of the 102nd General Assembly. When |
| 10 | | determining the discount allowed under this Section, retailers |
| 11 | | shall include the amount of tax that would have been due at the |
| 12 | | 6.25% rate but for the 1.25% rate imposed on sales tax holiday |
| 13 | | items under Public Act 102-700 this amendatory Act of the |
| 14 | | 102nd General Assembly. The discount under this Section is not |
| 15 | | allowed for the 1.25% portion of taxes paid on aviation fuel |
| 16 | | that is subject to the revenue use requirements of 49 U.S.C. |
| 17 | | 47107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to |
| 18 | | Section 2d
of this Act shall be included in the amount on which |
| 19 | | such
2.1% or 1.75% discount is computed. In the case of |
| 20 | | retailers who report
and pay the tax on a transaction by |
| 21 | | transaction basis, as provided in this
Section, such discount |
| 22 | | shall be taken with each such tax remittance
instead of when |
| 23 | | such retailer files his periodic return. The discount allowed |
| 24 | | under this Section is allowed only for returns that are filed |
| 25 | | in the manner required by this Act. The Department may |
| 26 | | disallow the discount for retailers whose certificate of |
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| 1 | | registration is revoked at the time the return is filed, but |
| 2 | | only if the Department's decision to revoke the certificate of |
| 3 | | registration has become final. |
| 4 | | Before October 1, 2000, if the taxpayer's average monthly |
| 5 | | tax liability
to the Department
under this Act, the Use Tax |
| 6 | | Act, the Service Occupation Tax
Act, and the Service Use Tax |
| 7 | | Act, excluding any liability for prepaid sales
tax to be |
| 8 | | remitted in accordance with Section 2d of this Act, was
|
| 9 | | $10,000
or more during the preceding 4 complete calendar |
| 10 | | quarters, he shall file a
return with the Department each |
| 11 | | month by the 20th day of the month next
following the month |
| 12 | | during which such tax liability is incurred and shall
make |
| 13 | | payments to the Department on or before the 7th, 15th, 22nd and |
| 14 | | last
day of the month during which such liability is incurred.
|
| 15 | | On and after October 1, 2000, if the taxpayer's average |
| 16 | | monthly tax liability
to the Department under this Act, the |
| 17 | | Use Tax Act, the Service Occupation Tax
Act, and the Service |
| 18 | | Use Tax Act, excluding any liability for prepaid sales tax
to |
| 19 | | be remitted in accordance with Section 2d of this Act, was |
| 20 | | $20,000 or more
during the preceding 4 complete calendar |
| 21 | | quarters, he shall file a return with
the Department each |
| 22 | | month by the 20th day of the month next following the month
|
| 23 | | during which such tax liability is incurred and shall make |
| 24 | | payment to the
Department on or before the 7th, 15th, 22nd and |
| 25 | | last day of the month during
which such liability is incurred.
|
| 26 | | If the month
during which such tax liability is incurred began |
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| 1 | | prior to January 1, 1985,
each payment shall be in an amount |
| 2 | | equal to 1/4 of the taxpayer's actual
liability for the month |
| 3 | | or an amount set by the Department not to exceed
1/4 of the |
| 4 | | average monthly liability of the taxpayer to the Department |
| 5 | | for
the preceding 4 complete calendar quarters (excluding the |
| 6 | | month of highest
liability and the month of lowest liability |
| 7 | | in such 4 quarter period). If
the month during which such tax |
| 8 | | liability is incurred begins on or after
January 1, 1985 and |
| 9 | | prior to January 1, 1987, each payment shall be in an
amount |
| 10 | | equal to 22.5% of the taxpayer's actual liability for the |
| 11 | | month or
27.5% of the taxpayer's liability for the same |
| 12 | | calendar
month of the preceding year. If the month during |
| 13 | | which such tax
liability is incurred begins on or after |
| 14 | | January 1, 1987 and prior to
January 1, 1988, each payment |
| 15 | | shall be in an amount equal to 22.5% of the
taxpayer's actual |
| 16 | | liability for the month or 26.25% of the taxpayer's
liability |
| 17 | | for the same calendar month of the preceding year. If the month
|
| 18 | | during which such tax liability is incurred begins on or after |
| 19 | | January 1,
1988, and prior to January 1, 1989, or begins on or |
| 20 | | after January 1, 1996, each
payment shall be in an amount
equal |
| 21 | | to 22.5% of the taxpayer's actual liability for the month or |
| 22 | | 25% of
the taxpayer's liability for the same calendar month of |
| 23 | | the preceding year. If
the month during which such tax |
| 24 | | liability is incurred begins on or after
January 1, 1989, and |
| 25 | | prior to January 1, 1996, each payment shall be in an
amount |
| 26 | | equal to 22.5% of the
taxpayer's actual liability for the |
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| 1 | | month or 25% of the taxpayer's
liability for the same calendar |
| 2 | | month of the preceding year or 100% of the
taxpayer's actual |
| 3 | | liability for the quarter monthly reporting period. The
amount |
| 4 | | of such quarter monthly payments shall be credited against
the |
| 5 | | final tax liability of the taxpayer's return for that month. |
| 6 | | Before
October 1, 2000, once
applicable, the requirement of |
| 7 | | the making of quarter monthly payments to
the Department by |
| 8 | | taxpayers having an average monthly tax liability of
$10,000 |
| 9 | | or more as determined in the manner provided above
shall |
| 10 | | continue
until such taxpayer's average monthly liability to |
| 11 | | the Department during
the preceding 4 complete calendar |
| 12 | | quarters (excluding the month of highest
liability and the |
| 13 | | month of lowest liability) is less than
$9,000, or until
such |
| 14 | | taxpayer's average monthly liability to the Department as |
| 15 | | computed for
each calendar quarter of the 4 preceding complete |
| 16 | | calendar quarter period
is less than $10,000. However, if a |
| 17 | | taxpayer can show the
Department that
a substantial change in |
| 18 | | the taxpayer's business has occurred which causes
the taxpayer |
| 19 | | to anticipate that his average monthly tax liability for the
|
| 20 | | reasonably foreseeable future will fall below the $10,000 |
| 21 | | threshold
stated above, then
such taxpayer
may petition the |
| 22 | | Department for a change in such taxpayer's reporting
status. |
| 23 | | On and after October 1, 2000, once applicable, the requirement |
| 24 | | of
the making of quarter monthly payments to the Department by |
| 25 | | taxpayers having an
average monthly tax liability of $20,000 |
| 26 | | or more as determined in the manner
provided above shall |
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| 1 | | continue until such taxpayer's average monthly liability
to |
| 2 | | the Department during the preceding 4 complete calendar |
| 3 | | quarters (excluding
the month of highest liability and the |
| 4 | | month of lowest liability) is less than
$19,000 or until such |
| 5 | | taxpayer's average monthly liability to the Department as
|
| 6 | | computed for each calendar quarter of the 4 preceding complete |
| 7 | | calendar quarter
period is less than $20,000. However, if a |
| 8 | | taxpayer can show the Department
that a substantial change in |
| 9 | | the taxpayer's business has occurred which causes
the taxpayer |
| 10 | | to anticipate that his average monthly tax liability for the
|
| 11 | | reasonably foreseeable future will fall below the $20,000 |
| 12 | | threshold stated
above, then such taxpayer may petition the |
| 13 | | Department for a change in such
taxpayer's reporting status. |
| 14 | | The Department shall change such taxpayer's
reporting status
|
| 15 | | unless it finds that such change is seasonal in nature and not |
| 16 | | likely to be
long term. Quarter monthly payment status shall |
| 17 | | be determined under this paragraph as if the rate reduction to |
| 18 | | 0% in Public Act 102-700 this amendatory Act of the 102nd |
| 19 | | General Assembly on food for human consumption that is to be |
| 20 | | consumed off the premises where it is sold (other than |
| 21 | | alcoholic beverages, food consisting of or infused with adult |
| 22 | | use cannabis, soft drinks, and food that has been prepared for |
| 23 | | immediate consumption) had not occurred. For quarter monthly |
| 24 | | payments due under this paragraph on or after July 1, 2023 and |
| 25 | | through June 30, 2024, "25% of the taxpayer's liability for |
| 26 | | the same calendar month of the preceding year" shall be |
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| 1 | | determined as if the rate reduction to 0% in Public Act 102-700 |
| 2 | | this amendatory Act of the 102nd General Assembly had not |
| 3 | | occurred. Quarter monthly payment status shall be determined |
| 4 | | under this paragraph as if the rate reduction to 1.25% in |
| 5 | | Public Act 102-700 this amendatory Act of the 102nd General |
| 6 | | Assembly on sales tax holiday items had not occurred. For |
| 7 | | quarter monthly payments due on or after July 1, 2023 and |
| 8 | | through June 30, 2024, "25% of the taxpayer's liability for |
| 9 | | the same calendar month of the preceding year" shall be |
| 10 | | determined as if the rate reduction to 1.25% in Public Act |
| 11 | | 102-700 this amendatory Act of the 102nd General Assembly on |
| 12 | | sales tax holiday items had not occurred. If any such quarter |
| 13 | | monthly payment is not paid at the time or
in the amount |
| 14 | | required by this Section, then the taxpayer shall be liable |
| 15 | | for
penalties and interest on the difference
between the |
| 16 | | minimum amount due as a payment and the amount of such quarter
|
| 17 | | monthly payment actually and timely paid, except insofar as |
| 18 | | the
taxpayer has previously made payments for that month to |
| 19 | | the Department in
excess of the minimum payments previously |
| 20 | | due as provided in this Section.
The Department shall make |
| 21 | | reasonable rules and regulations to govern the
quarter monthly |
| 22 | | payment amount and quarter monthly payment dates for
taxpayers |
| 23 | | who file on other than a calendar monthly basis. |
| 24 | | The provisions of this paragraph apply before October 1, |
| 25 | | 2001.
Without regard to whether a taxpayer is required to make |
| 26 | | quarter monthly
payments as specified above, any taxpayer who |
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| 1 | | is required by Section 2d
of this Act to collect and remit |
| 2 | | prepaid taxes and has collected prepaid
taxes which average in |
| 3 | | excess of $25,000 per month during the preceding
2 complete |
| 4 | | calendar quarters, shall file a return with the Department as
|
| 5 | | required by Section 2f and shall make payments to the |
| 6 | | Department on or before
the 7th, 15th, 22nd and last day of the |
| 7 | | month during which such liability
is incurred. If the month |
| 8 | | during which such tax liability is incurred
began prior to |
| 9 | | September 1, 1985 (the effective date of Public Act 84-221), |
| 10 | | each
payment shall be in an amount not less than 22.5% of the |
| 11 | | taxpayer's actual
liability under Section 2d. If the month |
| 12 | | during which such tax liability
is incurred begins on or after |
| 13 | | January 1, 1986, each payment shall be in an
amount equal to |
| 14 | | 22.5% of the taxpayer's actual liability for the month or
|
| 15 | | 27.5% of the taxpayer's liability for the same calendar month |
| 16 | | of the
preceding calendar year. If the month during which such |
| 17 | | tax liability is
incurred begins on or after January 1, 1987, |
| 18 | | each payment shall be in an
amount equal to 22.5% of the |
| 19 | | taxpayer's actual liability for the month or
26.25% of the |
| 20 | | taxpayer's liability for the same calendar month of the
|
| 21 | | preceding year. The amount of such quarter monthly payments |
| 22 | | shall be
credited against the final tax liability of the |
| 23 | | taxpayer's return for that
month filed under this Section or |
| 24 | | Section 2f, as the case may be. Once
applicable, the |
| 25 | | requirement of the making of quarter monthly payments to
the |
| 26 | | Department pursuant to this paragraph shall continue until |
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| 1 | | such
taxpayer's average monthly prepaid tax collections during |
| 2 | | the preceding 2
complete calendar quarters is $25,000 or less. |
| 3 | | If any such quarter monthly
payment is not paid at the time or |
| 4 | | in the amount required, the taxpayer
shall be liable for |
| 5 | | penalties and interest on such difference, except
insofar as |
| 6 | | the taxpayer has previously made payments for that month in
|
| 7 | | excess of the minimum payments previously due. |
| 8 | | The provisions of this paragraph apply on and after |
| 9 | | October 1, 2001.
Without regard to whether a taxpayer is |
| 10 | | required to make quarter monthly
payments as specified above, |
| 11 | | any taxpayer who is required by Section 2d of this
Act to |
| 12 | | collect and remit prepaid taxes and has collected prepaid |
| 13 | | taxes that
average in excess of $20,000 per month during the |
| 14 | | preceding 4 complete calendar
quarters shall file a return |
| 15 | | with the Department as required by Section 2f
and shall make |
| 16 | | payments to the Department on or before the 7th, 15th, 22nd and
|
| 17 | | last day of the month during which the liability is incurred. |
| 18 | | Each payment
shall be in an amount equal to 22.5% of the |
| 19 | | taxpayer's actual liability for the
month or 25% of the |
| 20 | | taxpayer's liability for the same calendar month of the
|
| 21 | | preceding year. The amount of the quarter monthly payments |
| 22 | | shall be credited
against the final tax liability of the |
| 23 | | taxpayer's return for that month filed
under this Section or |
| 24 | | Section 2f, as the case may be. Once applicable, the
|
| 25 | | requirement of the making of quarter monthly payments to the |
| 26 | | Department
pursuant to this paragraph shall continue until the |
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| 1 | | taxpayer's average monthly
prepaid tax collections during the |
| 2 | | preceding 4 complete calendar quarters
(excluding the month of |
| 3 | | highest liability and the month of lowest liability) is
less |
| 4 | | than $19,000 or until such taxpayer's average monthly |
| 5 | | liability to the
Department as computed for each calendar |
| 6 | | quarter of the 4 preceding complete
calendar quarters is less |
| 7 | | than $20,000. If any such quarter monthly payment is
not paid |
| 8 | | at the time or in the amount required, the taxpayer shall be |
| 9 | | liable
for penalties and interest on such difference, except |
| 10 | | insofar as the taxpayer
has previously made payments for that |
| 11 | | month in excess of the minimum payments
previously due. |
| 12 | | If any payment provided for in this Section exceeds
the |
| 13 | | taxpayer's liabilities under this Act, the Use Tax Act, the |
| 14 | | Service
Occupation Tax Act and the Service Use Tax Act, as |
| 15 | | shown on an original
monthly return, the Department shall, if |
| 16 | | requested by the taxpayer, issue to
the taxpayer a credit |
| 17 | | memorandum no later than 30 days after the date of
payment. The |
| 18 | | credit evidenced by such credit memorandum may
be assigned by |
| 19 | | the taxpayer to a similar taxpayer under this Act, the
Use Tax |
| 20 | | Act, the Service Occupation Tax Act or the Service Use Tax Act, |
| 21 | | in
accordance with reasonable rules and regulations to be |
| 22 | | prescribed by the
Department. If no such request is made, the |
| 23 | | taxpayer may credit such excess
payment against tax liability |
| 24 | | subsequently to be remitted to the Department
under this Act, |
| 25 | | the Use Tax Act, the Service Occupation Tax Act or the
Service |
| 26 | | Use Tax Act, in accordance with reasonable rules and |
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| 1 | | regulations
prescribed by the Department. If the Department |
| 2 | | subsequently determined
that all or any part of the credit |
| 3 | | taken was not actually due to the
taxpayer, the taxpayer's |
| 4 | | 2.1% and 1.75% vendor's discount shall be reduced
by 2.1% or |
| 5 | | 1.75% of the difference between the credit taken and that
|
| 6 | | actually due, and that taxpayer shall be liable for penalties |
| 7 | | and interest
on such difference. |
| 8 | | If a retailer of motor fuel is entitled to a credit under |
| 9 | | Section 2d of
this Act which exceeds the taxpayer's liability |
| 10 | | to the Department under
this Act for the month for which the |
| 11 | | taxpayer is filing a return, the
Department shall issue the |
| 12 | | taxpayer a credit memorandum for the excess. |
| 13 | | Beginning February 1, 2024, the Department shall pay into |
| 14 | | the Human Services Youth Programming Fund 100% of the net |
| 15 | | revenue realized for the preceding month from the 3.75% |
| 16 | | surcharge on the selling price of firearms and firearm |
| 17 | | component parts. |
| 18 | | Beginning January 1, 1990, each month the Department shall |
| 19 | | pay into
the Local Government Tax Fund, a special fund in the |
| 20 | | State treasury which
is hereby created, the net revenue |
| 21 | | realized for the preceding month from
the 1% tax imposed under |
| 22 | | this Act. |
| 23 | | Beginning January 1, 1990, each month the Department shall |
| 24 | | pay into
the County and Mass Transit District Fund, a special |
| 25 | | fund in the State
treasury which is hereby created, 4% of the |
| 26 | | net revenue realized
for the preceding month from the 6.25% |
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| 1 | | general rate other than aviation fuel sold on or after |
| 2 | | December 1, 2019. This exception for aviation fuel only |
| 3 | | applies for so long as the revenue use requirements of 49 |
| 4 | | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. |
| 5 | | Beginning August 1, 2000, each
month the Department shall |
| 6 | | pay into the
County and Mass Transit District Fund 20% of the |
| 7 | | net revenue realized for the
preceding month from the 1.25% |
| 8 | | rate on the selling price of motor fuel and
gasohol. If, in any |
| 9 | | month, the tax on sales tax holiday items, as defined in |
| 10 | | Section 2-8, is imposed at the rate of 1.25%, then the |
| 11 | | Department shall pay 20% of the net revenue realized for that |
| 12 | | month from the 1.25% rate on the selling price of sales tax |
| 13 | | holiday items into the County and Mass Transit District Fund. |
| 14 | | Beginning January 1, 1990, each month the Department shall |
| 15 | | pay into
the Local Government Tax Fund 16% of the net revenue |
| 16 | | realized for the
preceding month from the 6.25% general rate |
| 17 | | on the selling price of
tangible personal property other than |
| 18 | | aviation fuel sold on or after December 1, 2019. This |
| 19 | | exception for aviation fuel only applies for so long as the |
| 20 | | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. |
| 21 | | 47133 are binding on the State. |
| 22 | | For aviation fuel sold on or after December 1, 2019, each |
| 23 | | month the Department shall pay into the State Aviation Program |
| 24 | | Fund 20% of the net revenue realized for the preceding month |
| 25 | | from the 6.25% general rate on the selling price of aviation |
| 26 | | fuel, less an amount estimated by the Department to be |
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| 1 | | required for refunds of the 20% portion of the tax on aviation |
| 2 | | fuel under this Act, which amount shall be deposited into the |
| 3 | | Aviation Fuel Sales Tax Refund Fund. The Department shall only |
| 4 | | pay moneys into the State Aviation Program Fund and the |
| 5 | | Aviation Fuel Sales Tax Refund Fund under this Act for so long |
| 6 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
| 7 | | U.S.C. 47133 are binding on the State. |
| 8 | | Beginning August 1, 2000, each
month the Department shall |
| 9 | | pay into the
Local Government Tax Fund 80% of the net revenue |
| 10 | | realized for the preceding
month from the 1.25% rate on the |
| 11 | | selling price of motor fuel and gasohol. If, in any month, the |
| 12 | | tax on sales tax holiday items, as defined in Section 2-8, is |
| 13 | | imposed at the rate of 1.25%, then the Department shall pay 80% |
| 14 | | of the net revenue realized for that month from the 1.25% rate |
| 15 | | on the selling price of sales tax holiday items into the Local |
| 16 | | Government Tax Fund. |
| 17 | | Beginning October 1, 2009, each month the Department shall |
| 18 | | pay into the Capital Projects Fund an amount that is equal to |
| 19 | | an amount estimated by the Department to represent 80% of the |
| 20 | | net revenue realized for the preceding month from the sale of |
| 21 | | candy, grooming and hygiene products, and soft drinks that had |
| 22 | | been taxed at a rate of 1% prior to September 1, 2009 but that |
| 23 | | are now taxed at 6.25%. |
| 24 | | Beginning July 1, 2011, each
month the Department shall |
| 25 | | pay into the Clean Air Act Permit Fund 80% of the net revenue |
| 26 | | realized for the
preceding month from the 6.25% general rate |
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| 1 | | on the selling price of sorbents used in Illinois in the |
| 2 | | process of sorbent injection as used to comply with the |
| 3 | | Environmental Protection Act or the federal Clean Air Act, but |
| 4 | | the total payment into the Clean Air Act Permit Fund under this |
| 5 | | Act and the Use Tax Act shall not exceed $2,000,000 in any |
| 6 | | fiscal year. |
| 7 | | Beginning July 1, 2013, each month the Department shall |
| 8 | | pay into the Underground Storage Tank Fund from the proceeds |
| 9 | | collected under this Act, the Use Tax Act, the Service Use Tax |
| 10 | | Act, and the Service Occupation Tax Act an amount equal to the |
| 11 | | average monthly deficit in the Underground Storage Tank Fund |
| 12 | | during the prior year, as certified annually by the Illinois |
| 13 | | Environmental Protection Agency, but the total payment into |
| 14 | | the Underground Storage Tank Fund under this Act, the Use Tax |
| 15 | | Act, the Service Use Tax Act, and the Service Occupation Tax |
| 16 | | Act shall not exceed $18,000,000 in any State fiscal year. As |
| 17 | | used in this paragraph, the "average monthly deficit" shall be |
| 18 | | equal to the difference between the average monthly claims for |
| 19 | | payment by the fund and the average monthly revenues deposited |
| 20 | | into the fund, excluding payments made pursuant to this |
| 21 | | paragraph. |
| 22 | | Beginning July 1, 2015, of the remainder of the moneys |
| 23 | | received by the Department under the Use Tax Act, the Service |
| 24 | | Use Tax Act, the Service Occupation Tax Act, and this Act, each |
| 25 | | month the Department shall deposit $500,000 into the State |
| 26 | | Crime Laboratory Fund. |
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| 1 | | Of the remainder of the moneys received by the Department |
| 2 | | pursuant
to this Act, (a) 1.75% thereof shall be paid into the |
| 3 | | Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on |
| 4 | | and after July 1, 1989,
3.8% thereof shall be paid into the |
| 5 | | Build Illinois Fund; provided, however,
that if in any fiscal |
| 6 | | year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case |
| 7 | | may be, of the moneys received by the Department and required |
| 8 | | to
be paid into the Build Illinois Fund pursuant to this Act, |
| 9 | | Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax |
| 10 | | Act, and Section 9 of the
Service Occupation Tax Act, such Acts |
| 11 | | being hereinafter called the "Tax
Acts" and such aggregate of |
| 12 | | 2.2% or 3.8%, as the case may be, of moneys
being hereinafter |
| 13 | | called the "Tax Act Amount", and (2) the amount
transferred to |
| 14 | | the Build Illinois Fund from the State and Local Sales Tax
|
| 15 | | Reform Fund shall be less than the Annual Specified Amount (as |
| 16 | | hereinafter
defined), an amount equal to the difference shall |
| 17 | | be immediately paid into
the Build Illinois Fund from other |
| 18 | | moneys received by the Department
pursuant to the Tax Acts; |
| 19 | | the "Annual Specified Amount" means the amounts
specified |
| 20 | | below for fiscal years 1986 through 1993: |
|
| 21 | | Fiscal Year | Annual Specified Amount | |
| 22 | | 1986 | $54,800,000 | |
| 23 | | 1987 | $76,650,000 | |
| 24 | | 1988 | $80,480,000 | |
| 25 | | 1989 | $88,510,000 | |
| 26 | | 1990 | $115,330,000 | |
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| 1 | | 1991 | $145,470,000 | |
| 2 | | 1992 | $182,730,000 | |
| 3 | | 1993 | $206,520,000; |
|
| 4 | | and means the Certified Annual Debt Service Requirement (as |
| 5 | | defined in
Section 13 of the Build Illinois Bond Act) or the |
| 6 | | Tax Act Amount, whichever
is greater, for fiscal year 1994 and |
| 7 | | each fiscal year thereafter; and
further provided, that if on |
| 8 | | the last business day of any month the sum of
(1) the Tax Act |
| 9 | | Amount required to be deposited into the Build Illinois
Bond |
| 10 | | Account in the Build Illinois Fund during such month and (2) |
| 11 | | the
amount transferred to the Build Illinois Fund from the |
| 12 | | State and Local
Sales Tax Reform Fund shall have been less than |
| 13 | | 1/12 of the Annual
Specified Amount, an amount equal to the |
| 14 | | difference shall be immediately
paid into the Build Illinois |
| 15 | | Fund from other moneys received by the
Department pursuant to |
| 16 | | the Tax Acts; and, further provided, that in no
event shall the |
| 17 | | payments required under the preceding proviso result in
|
| 18 | | aggregate payments into the Build Illinois Fund pursuant to |
| 19 | | this clause (b)
for any fiscal year in excess of the greater of |
| 20 | | (i) the Tax Act Amount or
(ii) the Annual Specified Amount for |
| 21 | | such fiscal year. The amounts payable
into the Build Illinois |
| 22 | | Fund under clause (b) of the first sentence in this
paragraph |
| 23 | | shall be payable only until such time as the aggregate amount |
| 24 | | on
deposit under each trust indenture securing Bonds issued |
| 25 | | and outstanding
pursuant to the Build Illinois Bond Act is |
| 26 | | sufficient, taking into account
any future investment income, |
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| 1 | | to fully provide, in accordance with such
indenture, for the |
| 2 | | defeasance of or the payment of the principal of,
premium, if |
| 3 | | any, and interest on the Bonds secured by such indenture and on
|
| 4 | | any Bonds expected to be issued thereafter and all fees and |
| 5 | | costs payable
with respect thereto, all as certified by the |
| 6 | | Director of the Bureau of the
Budget (now Governor's Office of |
| 7 | | Management and Budget). If on the last
business day of any |
| 8 | | month in which Bonds are
outstanding pursuant to the Build |
| 9 | | Illinois Bond Act, the aggregate of
moneys deposited in the |
| 10 | | Build Illinois Bond Account in the Build Illinois
Fund in such |
| 11 | | month shall be less than the amount required to be transferred
|
| 12 | | in such month from the Build Illinois Bond Account to the Build |
| 13 | | Illinois
Bond Retirement and Interest Fund pursuant to Section |
| 14 | | 13 of the Build
Illinois Bond Act, an amount equal to such |
| 15 | | deficiency shall be immediately
paid from other moneys |
| 16 | | received by the Department pursuant to the Tax Acts
to the |
| 17 | | Build Illinois Fund; provided, however, that any amounts paid |
| 18 | | to the
Build Illinois Fund in any fiscal year pursuant to this |
| 19 | | sentence shall be
deemed to constitute payments pursuant to |
| 20 | | clause (b) of the first sentence
of this paragraph and shall |
| 21 | | reduce the amount otherwise payable for such
fiscal year |
| 22 | | pursuant to that clause (b). The moneys received by the
|
| 23 | | Department pursuant to this Act and required to be deposited |
| 24 | | into the Build
Illinois Fund are subject to the pledge, claim |
| 25 | | and charge set forth in
Section 12 of the Build Illinois Bond |
| 26 | | Act. |
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| 1 | | Subject to payment of amounts into the Build Illinois Fund |
| 2 | | as provided in
the preceding paragraph or in any amendment |
| 3 | | thereto hereafter enacted, the
following specified monthly |
| 4 | | installment of the amount requested in the
certificate of the |
| 5 | | Chairman of the Metropolitan Pier and Exposition
Authority |
| 6 | | provided under Section 8.25f of the State Finance Act, but not |
| 7 | | in
excess of sums designated as "Total Deposit", shall be |
| 8 | | deposited in the
aggregate from collections under Section 9 of |
| 9 | | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section |
| 10 | | 9 of the Service Occupation Tax Act, and
Section 3 of the |
| 11 | | Retailers' Occupation Tax Act into the McCormick Place
|
| 12 | | Expansion Project Fund in the specified fiscal years. |
|
| 13 | | Fiscal Year | | Total Deposit | |
| 14 | | 1993 | | $0 | |
| 15 | | 1994 | | 53,000,000 | |
| 16 | | 1995 | | 58,000,000 | |
| 17 | | 1996 | | 61,000,000 | |
| 18 | | 1997 | | 64,000,000 | |
| 19 | | 1998 | | 68,000,000 | |
| 20 | | 1999 | | 71,000,000 | |
| 21 | | 2000 | | 75,000,000 | |
| 22 | | 2001 | | 80,000,000 | |
| 23 | | 2002 | | 93,000,000 | |
| 24 | | 2003 | | 99,000,000 | |
| 25 | | 2004 | | 103,000,000 | |
| 26 | | 2005 | | 108,000,000 | |
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| 1 | | 2006 | | 113,000,000 | |
| 2 | | 2007 | | 119,000,000 | |
| 3 | | 2008 | | 126,000,000 | |
| 4 | | 2009 | | 132,000,000 | |
| 5 | | 2010 | | 139,000,000 | |
| 6 | | 2011 | | 146,000,000 | |
| 7 | | 2012 | | 153,000,000 | |
| 8 | | 2013 | | 161,000,000 | |
| 9 | | 2014 | | 170,000,000 | |
| 10 | | 2015 | | 179,000,000 | |
| 11 | | 2016 | | 189,000,000 | |
| 12 | | 2017 | | 199,000,000 | |
| 13 | | 2018 | | 210,000,000 | |
| 14 | | 2019 | | 221,000,000 | |
| 15 | | 2020 | | 233,000,000 | |
| 16 | | 2021 | | 300,000,000 | |
| 17 | | 2022 | | 300,000,000 | |
| 18 | | 2023 | | 300,000,000 | |
| 19 | | 2024 | | 300,000,000 | |
| 20 | | 2025 | | 300,000,000 | |
| 21 | | 2026 | | 300,000,000 | |
| 22 | | 2027 | | 375,000,000 | |
| 23 | | 2028 | | 375,000,000 | |
| 24 | | 2029 | | 375,000,000 | |
| 25 | | 2030 | | 375,000,000 | |
| 26 | | 2031 | | 375,000,000 | |
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| 1 | | 2032 | | 375,000,000 | |
| 2 | | 2033 | | 375,000,000 | |
| 3 | | 2034 | | 375,000,000 | |
| 4 | | 2035 | | 375,000,000 | |
| 5 | | 2036 | | 450,000,000 | |
| 6 | | and | | |
|
| 7 | | each fiscal year | | |
|
| 8 | | thereafter that bonds | | |
|
| 9 | | are outstanding under | | |
|
| 10 | | Section 13.2 of the | | |
|
| 11 | | Metropolitan Pier and | | |
|
| 12 | | Exposition Authority Act, | | |
|
| 13 | | but not after fiscal year 2060. | | |
|
| 14 | | Beginning July 20, 1993 and in each month of each fiscal |
| 15 | | year thereafter,
one-eighth of the amount requested in the |
| 16 | | certificate of the Chairman of
the Metropolitan Pier and |
| 17 | | Exposition Authority for that fiscal year, less
the amount |
| 18 | | deposited into the McCormick Place Expansion Project Fund by |
| 19 | | the
State Treasurer in the respective month under subsection |
| 20 | | (g) of Section 13
of the Metropolitan Pier and Exposition |
| 21 | | Authority Act, plus cumulative
deficiencies in the deposits |
| 22 | | required under this Section for previous
months and years, |
| 23 | | shall be deposited into the McCormick Place Expansion
Project |
| 24 | | Fund, until the full amount requested for the fiscal year, but |
| 25 | | not
in excess of the amount specified above as "Total |
| 26 | | Deposit", has been deposited. |
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| 1 | | Subject to payment of amounts into the Capital Projects |
| 2 | | Fund, the Clean Air Act Permit Fund, 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, for aviation fuel sold on or after December 1, 2019, |
| 6 | | the Department shall each month deposit into the Aviation Fuel |
| 7 | | Sales Tax Refund Fund an amount estimated by the Department to |
| 8 | | be required for refunds of the 80% portion of the tax on |
| 9 | | aviation fuel under this Act. The Department shall only |
| 10 | | deposit moneys into the Aviation Fuel Sales Tax Refund Fund |
| 11 | | under this paragraph for so long as the revenue use |
| 12 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
| 13 | | binding on the State. |
| 14 | | Subject to payment of amounts into the Build Illinois Fund |
| 15 | | and the
McCormick Place Expansion Project Fund pursuant to the |
| 16 | | preceding paragraphs
or in any amendments
thereto hereafter |
| 17 | | enacted, beginning July 1, 1993 and ending on September 30, |
| 18 | | 2013, the Department shall each
month pay into the Illinois |
| 19 | | Tax Increment Fund 0.27% of 80% of the net revenue
realized for |
| 20 | | the preceding month from the 6.25% general rate on the selling
|
| 21 | | price of tangible personal property. |
| 22 | | Subject to payment of amounts into the Build Illinois Fund |
| 23 | | and the
McCormick Place Expansion Project Fund pursuant to the |
| 24 | | preceding paragraphs or in any
amendments thereto hereafter |
| 25 | | enacted, beginning with the receipt of the first
report of |
| 26 | | taxes paid by an eligible business and continuing for a |
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| 1 | | 25-year
period, the Department shall each month pay into the |
| 2 | | Energy Infrastructure
Fund 80% of the net revenue realized |
| 3 | | from the 6.25% general rate on the
selling price of |
| 4 | | Illinois-mined coal that was sold to an eligible business.
For |
| 5 | | purposes of this paragraph, the term "eligible business" means |
| 6 | | a new
electric generating facility certified pursuant to |
| 7 | | Section 605-332 of the
Department of Commerce and Economic |
| 8 | | Opportunity
Law of the Civil Administrative Code of Illinois. |
| 9 | | Subject to payment of amounts into the Build Illinois |
| 10 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
| 11 | | Tax Increment Fund, and the Energy Infrastructure Fund |
| 12 | | pursuant to the preceding paragraphs or in any amendments to |
| 13 | | this Section hereafter enacted, beginning on the first day of |
| 14 | | the first calendar month to occur on or after August 26, 2014 |
| 15 | | (the effective date of Public Act 98-1098), each month, from |
| 16 | | the collections made under Section 9 of the Use Tax Act, |
| 17 | | Section 9 of the Service Use Tax Act, Section 9 of the Service |
| 18 | | Occupation Tax Act, and Section 3 of the Retailers' Occupation |
| 19 | | Tax Act, the Department shall pay into the Tax Compliance and |
| 20 | | Administration Fund, to be used, subject to appropriation, to |
| 21 | | fund additional auditors and compliance personnel at the |
| 22 | | Department of Revenue, an amount equal to 1/12 of 5% of 80% of |
| 23 | | the cash receipts collected during the preceding fiscal year |
| 24 | | by the Audit Bureau of the Department under the Use Tax Act, |
| 25 | | the Service Use Tax Act, the Service Occupation Tax Act, the |
| 26 | | Retailers' Occupation Tax Act, and associated local occupation |
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| 1 | | and use taxes administered by the Department. |
| 2 | | Subject to payments of amounts into the Build Illinois |
| 3 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
| 4 | | Tax Increment Fund, the Energy Infrastructure Fund, and the |
| 5 | | Tax Compliance and Administration Fund as provided in this |
| 6 | | Section, beginning on July 1, 2018 the Department shall pay |
| 7 | | each month into the Downstate Public Transportation Fund the |
| 8 | | moneys required to be so paid under Section 2-3 of the |
| 9 | | Downstate Public Transportation Act. |
| 10 | | Subject to successful execution and delivery of a |
| 11 | | public-private agreement between the public agency and private |
| 12 | | entity and completion of the civic build, beginning on July 1, |
| 13 | | 2023, of the remainder of the moneys received by the |
| 14 | | Department under the Use Tax Act, the Service Use Tax Act, the |
| 15 | | Service Occupation Tax Act, and this Act, the Department shall |
| 16 | | deposit the following specified deposits in the aggregate from |
| 17 | | collections under the Use Tax Act, the Service Use Tax Act, the |
| 18 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
| 19 | | Act, as required under Section 8.25g of the State Finance Act |
| 20 | | for distribution consistent with the Public-Private |
| 21 | | Partnership for Civic and Transit Infrastructure Project Act. |
| 22 | | The moneys received by the Department pursuant to this Act and |
| 23 | | required to be deposited into the Civic and Transit |
| 24 | | Infrastructure Fund are subject to the pledge, claim and |
| 25 | | charge set forth in Section 25-55 of the Public-Private |
| 26 | | Partnership for Civic and Transit Infrastructure Project Act. |
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| 1 | | As used in this paragraph, "civic build", "private entity", |
| 2 | | "public-private agreement", and "public agency" have the |
| 3 | | meanings provided in Section 25-10 of the Public-Private |
| 4 | | Partnership for Civic and Transit Infrastructure Project Act. |
| 5 | | Fiscal Year.............................Total Deposit |
| 6 | | 2024.....................................$200,000,000 |
| 7 | | 2025....................................$206,000,000 |
| 8 | | 2026....................................$212,200,000 |
| 9 | | 2027....................................$218,500,000 |
| 10 | | 2028....................................$225,100,000 |
| 11 | | 2029....................................$288,700,000 |
| 12 | | 2030....................................$298,900,000 |
| 13 | | 2031....................................$309,300,000 |
| 14 | | 2032....................................$320,100,000 |
| 15 | | 2033....................................$331,200,000 |
| 16 | | 2034....................................$341,200,000 |
| 17 | | 2035....................................$351,400,000 |
| 18 | | 2036....................................$361,900,000 |
| 19 | | 2037....................................$372,800,000 |
| 20 | | 2038....................................$384,000,000 |
| 21 | | 2039....................................$395,500,000 |
| 22 | | 2040....................................$407,400,000 |
| 23 | | 2041....................................$419,600,000 |
| 24 | | 2042....................................$432,200,000 |
| 25 | | 2043....................................$445,100,000 |
| 26 | | Beginning July 1, 2021 and until July 1, 2022, subject to |
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| 1 | | the payment of amounts into the County and Mass Transit |
| 2 | | District Fund, the Local Government Tax 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 16% of the net |
| 8 | | revenue realized from the taxes imposed on motor fuel and |
| 9 | | gasohol. Beginning July 1, 2022 and until July 1, 2023, |
| 10 | | subject to the payment of amounts into the County and Mass |
| 11 | | Transit District Fund, the Local Government Tax Fund, the |
| 12 | | Build Illinois Fund, the McCormick Place Expansion Project |
| 13 | | Fund, the Illinois Tax Increment Fund, the Energy |
| 14 | | Infrastructure Fund, and the Tax Compliance and Administration |
| 15 | | Fund as provided in this Section, the Department shall pay |
| 16 | | each month into the Road Fund the amount estimated to |
| 17 | | represent 32% of the net revenue realized from the taxes |
| 18 | | imposed on motor fuel and gasohol. Beginning July 1, 2023 and |
| 19 | | until July 1, 2024, subject to the payment of amounts into the |
| 20 | | County and Mass Transit District Fund, the Local Government |
| 21 | | Tax Fund, the Build Illinois Fund, the McCormick Place |
| 22 | | Expansion Project Fund, the Illinois Tax Increment Fund, the |
| 23 | | Energy Infrastructure Fund, and the Tax Compliance and |
| 24 | | Administration Fund as provided in this Section, the |
| 25 | | Department shall pay each month into the Road Fund the amount |
| 26 | | estimated to represent 48% of the net revenue realized from |
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| 1 | | the taxes imposed on motor fuel and gasohol. Beginning July 1, |
| 2 | | 2024 and until July 1, 2025, subject to the payment of amounts |
| 3 | | into the County and Mass Transit District Fund, the Local |
| 4 | | Government Tax Fund, the Build Illinois Fund, the McCormick |
| 5 | | Place Expansion Project Fund, the Illinois Tax Increment Fund, |
| 6 | | the Energy Infrastructure Fund, and the Tax Compliance and |
| 7 | | Administration Fund as provided in this Section, the |
| 8 | | Department shall pay each month into the Road Fund the amount |
| 9 | | estimated to represent 64% of the net revenue realized from |
| 10 | | the taxes imposed on motor fuel and gasohol. Beginning on July |
| 11 | | 1, 2025, subject to the payment of amounts into the County and |
| 12 | | Mass Transit District Fund, the Local Government Tax Fund, the |
| 13 | | Build Illinois Fund, the McCormick Place Expansion Project |
| 14 | | Fund, the Illinois Tax Increment Fund, the Energy |
| 15 | | Infrastructure Fund, and the Tax Compliance and Administration |
| 16 | | Fund as provided in this Section, the Department shall pay |
| 17 | | each month into the Road Fund the amount estimated to |
| 18 | | represent 80% of the net revenue realized from the taxes |
| 19 | | imposed on motor fuel and gasohol. As used in this paragraph |
| 20 | | "motor fuel" has the meaning given to that term in Section 1.1 |
| 21 | | of the Motor Fuel Tax Law, and "gasohol" has the meaning given |
| 22 | | to that term in Section 3-40 of the Use Tax Act. |
| 23 | | Of the remainder of the moneys received by the Department |
| 24 | | pursuant to
this Act, 75% thereof shall be paid into the State |
| 25 | | treasury Treasury and 25% shall
be reserved in a special |
| 26 | | account and used only for the transfer to the
Common School |
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| 1 | | Fund as part of the monthly transfer from the General Revenue
|
| 2 | | Fund in accordance with Section 8a of the State Finance Act. |
| 3 | | The Department may, upon separate written notice to a |
| 4 | | taxpayer,
require the taxpayer to prepare and file with the |
| 5 | | Department on a form
prescribed by the Department within not |
| 6 | | less than 60 days after receipt
of the notice an annual |
| 7 | | information return for the tax year specified in
the notice. |
| 8 | | Such annual return to the Department shall include a
statement |
| 9 | | of gross receipts as shown by the retailer's last Federal |
| 10 | | income
tax return. If the total receipts of the business as |
| 11 | | reported in the
Federal income tax return do not agree with the |
| 12 | | gross receipts reported to
the Department of Revenue for the |
| 13 | | same period, the retailer shall attach
to his annual return a |
| 14 | | schedule showing a reconciliation of the 2
amounts and the |
| 15 | | reasons for the difference. The retailer's annual
return to |
| 16 | | the Department shall also disclose the cost of goods sold by
|
| 17 | | the retailer during the year covered by such return, opening |
| 18 | | and closing
inventories of such goods for such year, costs of |
| 19 | | goods used from stock
or taken from stock and given away by the |
| 20 | | retailer during such year,
payroll information of the |
| 21 | | retailer's business during such year and any
additional |
| 22 | | reasonable information which the Department deems would be
|
| 23 | | helpful in determining the accuracy of the monthly, quarterly |
| 24 | | or annual
returns filed by such retailer as provided for in |
| 25 | | this Section. |
| 26 | | If the annual information return required by this Section |
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| 1 | | is not
filed when and as required, the taxpayer shall be liable |
| 2 | | as follows: |
| 3 | | (i) Until January 1, 1994, the taxpayer shall be |
| 4 | | liable
for a penalty equal to 1/6 of 1% of the tax due from |
| 5 | | such taxpayer under
this Act during the period to be |
| 6 | | covered by the annual return for each
month or fraction of |
| 7 | | a month until such return is filed as required, the
|
| 8 | | penalty to be assessed and collected in the same manner as |
| 9 | | any other
penalty provided for in this Act. |
| 10 | | (ii) On and after January 1, 1994, the taxpayer shall |
| 11 | | be
liable for a penalty as described in Section 3-4 of the |
| 12 | | Uniform Penalty and
Interest Act. |
| 13 | | The chief executive officer, proprietor, owner or highest |
| 14 | | ranking
manager shall sign the annual return to certify the |
| 15 | | accuracy of the
information contained therein. Any person who |
| 16 | | willfully signs the
annual return containing false or |
| 17 | | inaccurate information shall be guilty
of perjury and punished |
| 18 | | accordingly. The annual return form prescribed
by the |
| 19 | | Department shall include a warning that the person signing the
|
| 20 | | return may be liable for perjury. |
| 21 | | The provisions of this Section concerning the filing of an |
| 22 | | annual
information return do not apply to a retailer who is not |
| 23 | | required to
file an income tax return with the United States |
| 24 | | Government. |
| 25 | | As soon as possible after the first day of each month, upon |
| 26 | | certification
of the Department of Revenue, the Comptroller |
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| 1 | | shall order transferred and
the Treasurer shall transfer from |
| 2 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount |
| 3 | | equal to 1.7% of 80% of the net revenue realized
under this Act |
| 4 | | for the second preceding
month.
Beginning April 1, 2000, this |
| 5 | | transfer is no longer required
and shall not be made. |
| 6 | | Net revenue realized for a month shall be the revenue |
| 7 | | collected by the
State pursuant to this Act, less the amount |
| 8 | | paid out during that month as
refunds to taxpayers for |
| 9 | | overpayment of liability. |
| 10 | | For greater simplicity of administration, manufacturers, |
| 11 | | importers
and wholesalers whose products are sold at retail in |
| 12 | | Illinois by
numerous retailers, and who wish to do so, may |
| 13 | | assume the responsibility
for accounting and paying to the |
| 14 | | Department all tax accruing under this
Act with respect to |
| 15 | | such sales, if the retailers who are affected do not
make |
| 16 | | written objection to the Department to this arrangement. |
| 17 | | Any person who promotes, organizes, provides retail |
| 18 | | selling space for
concessionaires or other types of sellers at |
| 19 | | the Illinois State Fair, DuQuoin
State Fair, county fairs, |
| 20 | | local fairs, art shows, flea markets and similar
exhibitions |
| 21 | | or events, including any transient merchant as defined by |
| 22 | | Section 2
of the Transient Merchant Act of 1987, is required to |
| 23 | | file a report with the
Department providing the name of the |
| 24 | | merchant's business, the name of the
person or persons engaged |
| 25 | | in merchant's business, the permanent address and
Illinois |
| 26 | | Retailers Occupation Tax Registration Number of the merchant, |
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| 1 | | the
dates and location of the event and other reasonable |
| 2 | | information that the
Department may require. The report must |
| 3 | | be filed not later than the 20th day
of the month next |
| 4 | | following the month during which the event with retail sales
|
| 5 | | was held. Any person who fails to file a report required by |
| 6 | | this Section
commits a business offense and is subject to a |
| 7 | | fine not to exceed $250. |
| 8 | | Any person engaged in the business of selling tangible |
| 9 | | personal
property at retail as a concessionaire or other type |
| 10 | | of seller at the
Illinois State Fair, county fairs, art shows, |
| 11 | | flea markets and similar
exhibitions or events, or any |
| 12 | | transient merchants, as defined by Section 2
of the Transient |
| 13 | | Merchant Act of 1987, may be required to make a daily report
of |
| 14 | | the amount of such sales to the Department and to make a daily |
| 15 | | payment of
the full amount of tax due. The Department shall |
| 16 | | impose this
requirement when it finds that there is a |
| 17 | | significant risk of loss of
revenue to the State at such an |
| 18 | | exhibition or event. Such a finding
shall be based on evidence |
| 19 | | that a substantial number of concessionaires
or other sellers |
| 20 | | who are not residents of Illinois will be engaging in
the |
| 21 | | business of selling tangible personal property at retail at |
| 22 | | the
exhibition or event, or other evidence of a significant |
| 23 | | risk of loss of revenue
to the State. The Department shall |
| 24 | | notify concessionaires and other sellers
affected by the |
| 25 | | imposition of this requirement. In the absence of
notification |
| 26 | | by the Department, the concessionaires and other sellers
shall |
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| 1 | | file their returns as otherwise required in this Section. |
| 2 | | (Source: P.A. 101-10, Article 15, Section 15-25, eff. 6-5-19; |
| 3 | | 101-10, Article 25, Section 25-120, eff. 6-5-19; 101-27, eff. |
| 4 | | 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19; |
| 5 | | 101-636, eff. 6-10-20; 102-634, eff. 8-27-21; 102-700, Article |
| 6 | | 60, Section 60-30, eff. 4-19-22; 102-700, Article 65, Section |
| 7 | | 65-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff. |
| 8 | | 1-1-23; revised 9-1-22.)
|
| 9 | | Section 95. No acceleration or delay. Where this Act makes |
| 10 | | changes in a statute that is represented in this Act by text |
| 11 | | that is not yet or no longer in effect (for example, a Section |
| 12 | | represented by multiple versions), the use of that text does |
| 13 | | not accelerate or delay the taking effect of (i) the changes |
| 14 | | made by this Act or (ii) provisions derived from any other |
| 15 | | Public Act.
|
| 16 | | Section 99. Effective date. This Act takes effect upon |
| 17 | | becoming law.
|