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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 changing | |||||||||||||||||||||||||||||||||
5 | Sections 6z-18 and 6z-20 as follows:
| |||||||||||||||||||||||||||||||||
6 | (30 ILCS 105/6z-18) (from Ch. 127, par. 142z-18)
| |||||||||||||||||||||||||||||||||
7 | Sec. 6z-18. Local Government Tax Fund. A portion of the | |||||||||||||||||||||||||||||||||
8 | money paid into the Local Government Tax
Fund from sales of | |||||||||||||||||||||||||||||||||
9 | tangible personal property taxed at the 1% rate under the | |||||||||||||||||||||||||||||||||
10 | Retailers' Occupation Tax Act and the Service Occupation Tax | |||||||||||||||||||||||||||||||||
11 | Act,
which occurred in municipalities, shall be distributed to | |||||||||||||||||||||||||||||||||
12 | each municipality
based upon the sales which occurred in that | |||||||||||||||||||||||||||||||||
13 | municipality. The remainder
shall be distributed to each | |||||||||||||||||||||||||||||||||
14 | county based upon the sales which occurred in
the | |||||||||||||||||||||||||||||||||
15 | unincorporated area of that county.
| |||||||||||||||||||||||||||||||||
16 | Moneys transferred from the Grocery Tax Replacement Fund | |||||||||||||||||||||||||||||||||
17 | to the Local Government Tax Fund under Section 6z-130 shall be | |||||||||||||||||||||||||||||||||
18 | treated under this Section in the same manner as if they had | |||||||||||||||||||||||||||||||||
19 | been remitted with the return on which they were reported. | |||||||||||||||||||||||||||||||||
20 | A portion of the money paid into the Local Government Tax | |||||||||||||||||||||||||||||||||
21 | Fund from the
6.25% general use tax rate on the selling price | |||||||||||||||||||||||||||||||||
22 | of tangible personal
property which is purchased outside | |||||||||||||||||||||||||||||||||
23 | Illinois at retail from a retailer and
which is titled or |
| |||||||
| |||||||
1 | registered by any agency of this State's government
shall be | ||||||
2 | distributed to municipalities as provided in this paragraph. | ||||||
3 | Each
municipality shall receive the amount attributable to | ||||||
4 | sales for which
Illinois addresses for titling or registration | ||||||
5 | purposes are given as being
in such municipality. The | ||||||
6 | remainder of the money paid into the Local
Government Tax Fund | ||||||
7 | from such sales shall be distributed to counties. Each
county | ||||||
8 | shall receive the amount attributable to sales for which | ||||||
9 | Illinois
addresses for titling or registration purposes are | ||||||
10 | given as being located
in the unincorporated area of such | ||||||
11 | county.
| ||||||
12 | A portion of the money paid into the Local Government Tax | ||||||
13 | Fund from the
6.25% general rate (and, beginning July 1, 2000 | ||||||
14 | and through December 31,
2000, the 1.25% rate on motor fuel and | ||||||
15 | gasohol, and during a sales tax holiday period, as defined in | ||||||
16 | Section 3-6 of the Use Tax Act, beginning on August 6, 2010 | ||||||
17 | through August 15, 2010, and beginning again on August 5, 2022 | ||||||
18 | through August 14, 2022, the 1.25% rate on sales tax holiday | ||||||
19 | items) on sales
subject to taxation under the Retailers'
| ||||||
20 | Occupation Tax Act and the Service Occupation Tax Act, which | ||||||
21 | occurred in
municipalities, shall be distributed to each | ||||||
22 | municipality, based upon the
sales which occurred in that | ||||||
23 | municipality. The remainder shall be
distributed to each | ||||||
24 | county, based upon the sales which occurred in the
| ||||||
25 | unincorporated area of such county.
| ||||||
26 | For the purpose of determining allocation to the local |
| |||||||
| |||||||
1 | government unit, a
retail sale by a producer of coal or other | ||||||
2 | mineral mined in Illinois is a sale
at retail at the place | ||||||
3 | where the coal or other mineral mined in Illinois is
extracted | ||||||
4 | from the earth. This paragraph does not apply to coal or other
| ||||||
5 | mineral when it is delivered or shipped by the seller to the | ||||||
6 | purchaser at a
point outside Illinois so that the sale is | ||||||
7 | exempt under the United States
Constitution as a sale in | ||||||
8 | interstate or foreign commerce.
| ||||||
9 | Whenever the Department determines that a refund of money | ||||||
10 | paid into
the Local Government Tax Fund should be made to a | ||||||
11 | claimant instead of
issuing a credit memorandum, the | ||||||
12 | Department shall notify the State
Comptroller, who shall cause | ||||||
13 | the order to be drawn for the amount
specified, and to the | ||||||
14 | person named, in such notification from the
Department. Such | ||||||
15 | refund shall be paid by the State Treasurer out of the
Local | ||||||
16 | Government Tax Fund.
| ||||||
17 | As soon as possible after the first day of each month, | ||||||
18 | beginning January 1, 2011, upon certification of the | ||||||
19 | Department of Revenue, the Comptroller shall order | ||||||
20 | transferred, and the Treasurer shall transfer, to the STAR | ||||||
21 | Bonds Revenue Fund the local sales tax increment, as defined | ||||||
22 | in the Innovation Development and Economy Act, collected | ||||||
23 | during the second preceding calendar month for sales within a | ||||||
24 | STAR bond district and deposited into the Local Government Tax | ||||||
25 | Fund, less 3% of that amount, which shall be transferred into | ||||||
26 | the Tax Compliance and Administration Fund and shall be used |
| |||||||
| |||||||
1 | by the Department, subject to appropriation, to cover the | ||||||
2 | costs of the Department in administering the Innovation | ||||||
3 | Development and Economy Act. | ||||||
4 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
5 | on or before the 25th day of each calendar month, the | ||||||
6 | Department shall
prepare and certify to the Comptroller the | ||||||
7 | disbursement of stated sums of
money to named municipalities | ||||||
8 | and counties, the municipalities and counties
to be those | ||||||
9 | entitled to distribution of taxes or penalties paid to the
| ||||||
10 | Department during the second preceding calendar month. The | ||||||
11 | amount to be
paid to each municipality or county shall be the | ||||||
12 | amount (not including
credit memoranda) collected during the | ||||||
13 | second preceding calendar month by
the Department and paid | ||||||
14 | into the Local Government Tax Fund, plus an amount
the | ||||||
15 | Department determines is necessary to offset any amounts which | ||||||
16 | were
erroneously paid to a different taxing body, and not | ||||||
17 | including an amount
equal to the amount of refunds made during | ||||||
18 | the second preceding calendar
month by the Department, and not | ||||||
19 | including any amount which the Department
determines is | ||||||
20 | necessary to offset any amounts which are payable to a
| ||||||
21 | different taxing body but were erroneously paid to the | ||||||
22 | municipality or
county, and not including any amounts that are | ||||||
23 | transferred to the STAR Bonds Revenue Fund. Within 10 days | ||||||
24 | after receipt, by the Comptroller, of the
disbursement | ||||||
25 | certification to the municipalities and counties, provided for
| ||||||
26 | in this Section to be given to the Comptroller by the |
| |||||||
| |||||||
1 | Department, the
Comptroller shall cause the orders to be drawn | ||||||
2 | for the respective amounts
in accordance with the directions | ||||||
3 | contained in such certification.
| ||||||
4 | When certifying the amount of monthly disbursement to a | ||||||
5 | municipality or
county under this Section, the Department | ||||||
6 | shall increase or decrease that
amount by an amount necessary | ||||||
7 | to offset any misallocation of previous
disbursements. The | ||||||
8 | offset amount shall be the amount erroneously disbursed
within | ||||||
9 | the 6 months preceding the time a misallocation is discovered.
| ||||||
10 | The provisions directing the distributions from the | ||||||
11 | special fund in
the State treasury Treasury provided for in | ||||||
12 | this Section shall constitute an
irrevocable and continuing | ||||||
13 | appropriation of all amounts as provided herein.
The State | ||||||
14 | Treasurer and State Comptroller are hereby authorized to make
| ||||||
15 | distributions as provided in this Section.
| ||||||
16 | In construing any development, redevelopment, annexation, | ||||||
17 | preannexation ,
or other lawful agreement in effect prior to | ||||||
18 | September 1, 1990, which
describes or refers to receipts from | ||||||
19 | a county or municipal retailers'
occupation tax, use tax or | ||||||
20 | service occupation tax which now cannot be
imposed, such | ||||||
21 | description or reference shall be deemed to include the
| ||||||
22 | replacement revenue for such abolished taxes, distributed from | ||||||
23 | the Local
Government Tax Fund.
| ||||||
24 | As soon as possible after March 8, 2013 ( the effective | ||||||
25 | date of Public Act 98-3) this amendatory Act of the 98th | ||||||
26 | General Assembly , the State Comptroller shall order and the |
| |||||||
| |||||||
1 | State Treasurer shall transfer $6,600,000 from the Local | ||||||
2 | Government Tax Fund to the Illinois State Medical Disciplinary | ||||||
3 | Fund. | ||||||
4 | (Source: P.A. 102-700, Article 60, Section 60-10, eff. | ||||||
5 | 4-19-22; 102-700, Article 65, Section 65-15, eff. 4-19-22; | ||||||
6 | revised 6-2-22.)
| ||||||
7 | (30 ILCS 105/6z-20) (from Ch. 127, par. 142z-20)
| ||||||
8 | Sec. 6z-20. County and Mass Transit District Fund. Of the | ||||||
9 | money received from the 6.25% general rate (and,
beginning | ||||||
10 | July 1, 2000 and through December 31, 2000, the
1.25% rate on | ||||||
11 | motor fuel and gasohol, and beginning on August 6, 2010 | ||||||
12 | through August 15, 2010, and during a sales tax holiday | ||||||
13 | period, as defined in Section 3-6 of the Use Tax Act, beginning | ||||||
14 | again on August 5, 2022 through August 14, 2022, the 1.25% rate | ||||||
15 | on sales tax holiday items) on sales
subject to taxation under | ||||||
16 | the Retailers' Occupation Tax Act and Service
Occupation Tax | ||||||
17 | Act and paid into the County and Mass Transit District Fund,
| ||||||
18 | distribution to the Regional Transportation Authority tax | ||||||
19 | fund, created
pursuant to Section 4.03 of the Regional | ||||||
20 | Transportation Authority Act, for
deposit therein shall be | ||||||
21 | made based upon the retail sales occurring in a
county having | ||||||
22 | more than 3,000,000 inhabitants. The remainder shall be
| ||||||
23 | distributed to each county having 3,000,000 or fewer | ||||||
24 | inhabitants based upon
the retail sales occurring in each such | ||||||
25 | county.
|
| |||||||
| |||||||
1 | For the purpose of determining allocation to the local | ||||||
2 | government unit, a
retail sale by a producer of coal or other | ||||||
3 | mineral mined in Illinois is a sale
at retail at the place | ||||||
4 | where the coal or other mineral mined in Illinois is
extracted | ||||||
5 | from the earth. This paragraph does not apply to coal or other
| ||||||
6 | mineral when it is delivered or shipped by the seller to the | ||||||
7 | purchaser at a
point outside Illinois so that the sale is | ||||||
8 | exempt under the United States
Constitution as a sale in | ||||||
9 | interstate or foreign commerce.
| ||||||
10 | Of the money received from the 6.25% general use tax rate | ||||||
11 | on tangible
personal property which is purchased outside | ||||||
12 | Illinois at retail from a
retailer and which is titled or | ||||||
13 | registered by any agency of this State's
government and paid | ||||||
14 | into the County and Mass Transit District Fund, the
amount for | ||||||
15 | which Illinois addresses for titling or registration purposes
| ||||||
16 | are given as being in each county having more than 3,000,000 | ||||||
17 | inhabitants
shall be distributed into the Regional | ||||||
18 | Transportation Authority tax fund,
created pursuant to Section | ||||||
19 | 4.03 of the Regional Transportation Authority
Act. The | ||||||
20 | remainder of the money paid from such sales shall be | ||||||
21 | distributed
to each county based on sales for which Illinois | ||||||
22 | addresses for titling or
registration purposes are given as | ||||||
23 | being located in the county. Any money
paid into the Regional | ||||||
24 | Transportation Authority Occupation and Use Tax
Replacement | ||||||
25 | Fund from the County and Mass Transit District Fund prior to
| ||||||
26 | January 14, 1991, which has not been paid to the Authority |
| |||||||
| |||||||
1 | prior to that
date, shall be transferred to the Regional | ||||||
2 | Transportation Authority tax fund.
| ||||||
3 | Whenever the Department determines that a refund of money | ||||||
4 | paid into
the County and Mass Transit District Fund should be | ||||||
5 | made to a claimant
instead of issuing a credit memorandum, the | ||||||
6 | Department shall notify the
State Comptroller, who shall cause | ||||||
7 | the order to be drawn for the amount
specified, and to the | ||||||
8 | person named, in such notification from the
Department. Such | ||||||
9 | refund shall be paid by the State Treasurer out of the
County | ||||||
10 | and Mass Transit District Fund.
| ||||||
11 | As soon as possible after the first day of each month, | ||||||
12 | beginning January 1, 2011, upon certification of the | ||||||
13 | Department of Revenue, the Comptroller shall order | ||||||
14 | transferred, and the Treasurer shall transfer, to the STAR | ||||||
15 | Bonds Revenue Fund the local sales tax increment, as defined | ||||||
16 | in the Innovation Development and Economy Act, collected | ||||||
17 | during the second preceding calendar month for sales within a | ||||||
18 | STAR bond district and deposited into the County and Mass | ||||||
19 | Transit District Fund, less 3% of that amount, which shall be | ||||||
20 | transferred into the Tax Compliance and Administration Fund | ||||||
21 | and shall be used by the Department, subject to appropriation, | ||||||
22 | to cover the costs of the Department in administering the | ||||||
23 | Innovation Development and Economy Act. | ||||||
24 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
25 | on or before the 25th day of each calendar month, the | ||||||
26 | Department shall
prepare and certify to the Comptroller the |
| |||||||
| |||||||
1 | disbursement of stated sums of
money to the Regional | ||||||
2 | Transportation Authority and to named counties, the
counties | ||||||
3 | to be those entitled to distribution, as hereinabove provided, | ||||||
4 | of
taxes or penalties paid to the Department during the second | ||||||
5 | preceding
calendar month. The amount to be paid to the | ||||||
6 | Regional Transportation
Authority and each county having | ||||||
7 | 3,000,000 or fewer inhabitants shall be
the amount (not | ||||||
8 | including credit memoranda) collected during the second
| ||||||
9 | preceding calendar month by the Department and paid into the | ||||||
10 | County and
Mass Transit District Fund, plus an amount the | ||||||
11 | Department determines is
necessary to offset any amounts which | ||||||
12 | were erroneously paid to a different
taxing body, and not | ||||||
13 | including an amount equal to the amount of refunds
made during | ||||||
14 | the second preceding calendar month by the Department, and not
| ||||||
15 | including any amount which the Department determines is | ||||||
16 | necessary to offset
any amounts which were payable to a | ||||||
17 | different taxing body but were
erroneously paid to the | ||||||
18 | Regional Transportation Authority or county, and not including | ||||||
19 | any amounts that are transferred to the STAR Bonds Revenue | ||||||
20 | Fund, less 1.5% of the amount to be paid to the Regional | ||||||
21 | Transportation Authority, which shall be transferred into the | ||||||
22 | Tax Compliance and Administration Fund. The Department, at the | ||||||
23 | time of each monthly disbursement to the Regional | ||||||
24 | Transportation Authority, shall prepare and certify to the | ||||||
25 | State Comptroller the amount to be transferred into the Tax | ||||||
26 | Compliance and Administration Fund under this Section.
Within |
| |||||||
| |||||||
1 | 10 days after receipt, by the Comptroller, of the disbursement
| ||||||
2 | certification to the Regional Transportation Authority, | ||||||
3 | counties, and the Tax Compliance and Administration Fund
| ||||||
4 | provided for in this Section to be given to the Comptroller by | ||||||
5 | the
Department, the Comptroller shall cause the orders to be | ||||||
6 | drawn for the
respective amounts in accordance with the | ||||||
7 | directions contained in such
certification.
| ||||||
8 | When certifying the amount of a monthly disbursement to | ||||||
9 | the Regional
Transportation Authority or to a county under | ||||||
10 | this Section, the Department
shall increase or decrease that | ||||||
11 | amount by an amount necessary to offset any
misallocation of | ||||||
12 | previous disbursements. The offset amount shall be the
amount | ||||||
13 | erroneously disbursed within the 6 months preceding the time a
| ||||||
14 | misallocation is discovered.
| ||||||
15 | The provisions directing the distributions from the | ||||||
16 | special fund in
the State Treasury provided for in this | ||||||
17 | Section and from the Regional
Transportation Authority tax | ||||||
18 | fund created by Section 4.03 of the Regional
Transportation | ||||||
19 | Authority Act shall constitute an irrevocable and continuing
| ||||||
20 | appropriation of all amounts as provided herein. The State | ||||||
21 | Treasurer and
State Comptroller are hereby authorized to make | ||||||
22 | distributions as provided
in this Section.
| ||||||
23 | In construing any development, redevelopment, annexation, | ||||||
24 | preannexation
or other lawful agreement in effect prior to | ||||||
25 | September 1, 1990, which
describes or refers to receipts from | ||||||
26 | a county or municipal retailers'
occupation tax, use tax or |
| |||||||
| |||||||
1 | service occupation tax which now cannot be
imposed, such | ||||||
2 | description or reference shall be deemed to include the
| ||||||
3 | replacement revenue for such abolished taxes, distributed from | ||||||
4 | the County
and Mass Transit District Fund or Local Government | ||||||
5 | Distributive Fund, as
the case may be.
| ||||||
6 | (Source: P.A. 102-700, eff. 4-19-22.)
| ||||||
7 | Section 10. The Use Tax Act is amended by changing | ||||||
8 | Sections 3-6, 3-10, and 9 as follows:
| ||||||
9 | (35 ILCS 105/3-6) | ||||||
10 | Sec. 3-6. Sales tax holiday items. | ||||||
11 | (a) Any tangible personal property described in this | ||||||
12 | subsection is a sales tax holiday item and qualifies for the
| ||||||
13 | 1.25% reduced rate of tax during the sales tax holiday period | ||||||
14 | for the period set forth in Section 3-10 of this Act | ||||||
15 | (hereinafter
referred to as the Sales Tax Holiday Period) . The | ||||||
16 | reduced rate on these items shall be
administered under the | ||||||
17 | provisions of subsection (b) of this Section. The following | ||||||
18 | items are subject to the
reduced rate: | ||||||
19 | (1) Clothing items that each have a retail selling | ||||||
20 | price of less than $125. | ||||||
21 | "Clothing" means, unless otherwise specified in this | ||||||
22 | Section, all human wearing
apparel suitable for general | ||||||
23 | use. "Clothing" does not include clothing
accessories, | ||||||
24 | protective equipment, or sport or recreational equipment.
|
| |||||||
| |||||||
1 | "Clothing" includes, but is not limited to: household and | ||||||
2 | shop aprons; athletic
supporters; bathing suits and caps; | ||||||
3 | belts and suspenders; boots; coats and
jackets; ear muffs; | ||||||
4 | footlets; gloves and mittens for general use; hats and | ||||||
5 | caps;
hosiery; insoles for shoes; lab coats; neckties; | ||||||
6 | overshoes; pantyhose;
rainwear; rubber pants; sandals; | ||||||
7 | scarves; shoes and shoelaces; slippers;
sneakers; socks | ||||||
8 | and stockings; steel-toed shoes; underwear; and school
| ||||||
9 | uniforms. | ||||||
10 | "Clothing accessories" means, but is not limited to: | ||||||
11 | briefcases; cosmetics; hair
notions, including, but not | ||||||
12 | limited to barrettes, hair bows, and hair nets;
handbags; | ||||||
13 | handkerchiefs; jewelry; non-prescription sunglasses; | ||||||
14 | umbrellas;
wallets; watches; and wigs and hair pieces. | ||||||
15 | "Protective equipment" means, but is not limited to: | ||||||
16 | breathing masks; clean
room apparel and equipment; ear and | ||||||
17 | hearing protectors; face shields; hard
hats; helmets; | ||||||
18 | paint or dust respirators; protective gloves; safety | ||||||
19 | glasses and
goggles; safety belts; tool belts; and | ||||||
20 | welder's gloves and masks. | ||||||
21 | "Sport or recreational equipment" means, but is not | ||||||
22 | limited to: ballet and tap
shoes; cleated or spiked | ||||||
23 | athletic shoes; gloves, including, but not limited to,
| ||||||
24 | baseball, bowling, boxing, hockey, and golf gloves; | ||||||
25 | goggles; hand and elbow guards;
life preservers and vests; | ||||||
26 | mouth guards; roller and ice skates; shin guards;
shoulder |
| |||||||
| |||||||
1 | pads; ski boots; waders; and wetsuits and fins. | ||||||
2 | (2) School supplies. "School supplies" means, unless | ||||||
3 | otherwise specified in this
Section, items used by a | ||||||
4 | student in a course of study. The purchase of school
| ||||||
5 | supplies for use by persons other than students for use in | ||||||
6 | a course of study are not
eligible for the reduced rate of | ||||||
7 | tax. "School supplies" do not include school art
supplies; | ||||||
8 | school instructional materials; cameras; film and memory | ||||||
9 | cards;
videocameras, tapes, and videotapes; computers; | ||||||
10 | cell phones; Personal Digital
Assistants (PDAs); handheld | ||||||
11 | electronic schedulers; and school computer
supplies. | ||||||
12 | "School supplies" includes, but is not limited to: | ||||||
13 | binders; book bags;
calculators; cellophane tape; | ||||||
14 | blackboard chalk; compasses; composition books;
crayons; | ||||||
15 | erasers; expandable, pocket, plastic, and manila folders; | ||||||
16 | glue, paste,
and paste sticks; highlighters; index cards; | ||||||
17 | index card boxes; legal pads; lunch
boxes; markers; | ||||||
18 | notebooks; paper, including loose leaf ruled notebook | ||||||
19 | paper, copy paper,
graph paper, tracing paper, manila | ||||||
20 | paper, colored paper, poster board, and
construction | ||||||
21 | paper; pencils; pencil leads; pens; ink and ink refills | ||||||
22 | for pens; pencil
boxes and other school supply boxes; | ||||||
23 | pencil sharpeners; protractors; rulers;
scissors; and | ||||||
24 | writing tablets. | ||||||
25 | "School art supply" means an item commonly used by a | ||||||
26 | student in a course of
study for artwork and includes only |
| |||||||
| |||||||
1 | the following items: clay and glazes; acrylic, tempera, | ||||||
2 | and oil paint; paintbrushes for artwork; sketch and | ||||||
3 | drawing pads; and
watercolors. | ||||||
4 | "School instructional material" means written material | ||||||
5 | commonly used by a
student in a course of study as a | ||||||
6 | reference and to learn the subject being taught
and | ||||||
7 | includes only the following items: reference books; | ||||||
8 | reference maps and
globes; textbooks; and workbooks. | ||||||
9 | "School computer supply" means an item commonly used | ||||||
10 | by a student in a course
of study in which a computer is | ||||||
11 | used and applies only to the following items:
flashdrives | ||||||
12 | and other computer data storage devices; data storage | ||||||
13 | media, such as
diskettes and compact disks; boxes and | ||||||
14 | cases for disk storage; external ports or
drives; computer | ||||||
15 | cases; computer cables; computer printers; and printer
| ||||||
16 | cartridges, toner, and ink. | ||||||
17 | (b) Administration. Notwithstanding any other provision of | ||||||
18 | this Act, the reduced rate of
tax under Section 3-10 of this | ||||||
19 | Act for clothing and school supplies shall be
administered by | ||||||
20 | the Department under the provisions of this subsection (b). | ||||||
21 | (1) Bundled sales. Items that qualify for the reduced | ||||||
22 | rate of tax that are bundled
together with items that do | ||||||
23 | not qualify for the reduced rate of tax and that are sold
| ||||||
24 | for one itemized price will be subject to the reduced rate | ||||||
25 | of tax only if the value of
the items that qualify for the | ||||||
26 | reduced rate of tax exceeds the value of the items
that do |
| |||||||
| |||||||
1 | not qualify for the reduced rate of tax. | ||||||
2 | (2) Coupons and discounts. An unreimbursed discount by | ||||||
3 | the seller reduces the
sales price of the property so that | ||||||
4 | the discounted sales price determines whether
the sales | ||||||
5 | price is within a sales tax holiday price threshold. A | ||||||
6 | coupon or other
reduction in the sales price is treated as | ||||||
7 | a discount if the seller is not reimbursed
for the coupon | ||||||
8 | or reduction amount by a third party. | ||||||
9 | (3) Splitting of items normally sold together. | ||||||
10 | Articles that are normally sold as a
single unit must | ||||||
11 | continue to be sold in that manner. Such articles cannot | ||||||
12 | be priced
separately and sold as individual items in order | ||||||
13 | to obtain the reduced rate of tax.
For example, a pair of | ||||||
14 | shoes cannot have each shoe sold separately so that the
| ||||||
15 | sales price of each shoe is within a sales tax holiday | ||||||
16 | price threshold. | ||||||
17 | (4) Rain checks. A rain check is a procedure that | ||||||
18 | allows a customer to purchase an
item at a certain price at | ||||||
19 | a later time because the particular item was out of stock.
| ||||||
20 | Eligible property that customers purchase during the Sales | ||||||
21 | Tax Holiday Period
with the use of a rain check will | ||||||
22 | qualify for the reduced rate of tax regardless of
when the | ||||||
23 | rain check was issued. Issuance of a rain check during the | ||||||
24 | Sales Tax
Holiday Period will not qualify eligible | ||||||
25 | property for the reduced rate of tax if the
property is | ||||||
26 | actually purchased after the Sales Tax Holiday Period. |
| |||||||
| |||||||
1 | (5) Exchanges. The procedure for an exchange in | ||||||
2 | regards to a sales tax holiday is
as follows: | ||||||
3 | (A) If a customer purchases an item of eligible | ||||||
4 | property during the Sales Tax
Holiday Period, but | ||||||
5 | later exchanges the item for a similar eligible item,
| ||||||
6 | even if a different size, different color, or other | ||||||
7 | feature, no additional tax is
due even if the exchange | ||||||
8 | is made after the Sales Tax Holiday Period. | ||||||
9 | (B) If a customer purchases an item of eligible | ||||||
10 | property during the Sales Tax
Holiday Period, but | ||||||
11 | after the Sales Tax Holiday Period has ended, the
| ||||||
12 | customer returns the item and receives credit on the | ||||||
13 | purchase of a different
item, the 6.25% general | ||||||
14 | merchandise sales tax rate is due on the sale of the
| ||||||
15 | newly purchased item. | ||||||
16 | (C) If a customer purchases an item of eligible | ||||||
17 | property before the Sales Tax
Holiday Period, but | ||||||
18 | during the Sales Tax Holiday Period the customer
| ||||||
19 | returns the item and receives credit on the purchase | ||||||
20 | of a different item of
eligible property, the reduced | ||||||
21 | rate of tax is due on the sale of the new item
if the | ||||||
22 | new item is purchased during the Sales Tax Holiday | ||||||
23 | Period. | ||||||
24 | (6) (Blank). | ||||||
25 | (7) Order date and back orders. For the purpose of a | ||||||
26 | sales tax holiday, eligible
property qualifies for the |
| |||||||
| |||||||
1 | reduced rate of tax if: (i) the item is both delivered to | ||||||
2 | and paid for by the customer during the Sales
Tax Holiday | ||||||
3 | Period or (ii) the customer orders and pays for the item | ||||||
4 | and the seller accepts the order
during the Sales Tax | ||||||
5 | Holiday Period for immediate shipment, even if
delivery is | ||||||
6 | made after the Sales Tax Holiday Period. The seller | ||||||
7 | accepts
an order when the seller has taken action to fill | ||||||
8 | the order for immediate
shipment. Actions to fill an order | ||||||
9 | include placement of an "in date" stamp
on an order or | ||||||
10 | assignment of an "order number" to an order within the
| ||||||
11 | Sales Tax Holiday Period. An order is for immediate | ||||||
12 | shipment when the
customer does not request delayed | ||||||
13 | shipment. An order is for immediate
shipment | ||||||
14 | notwithstanding that the shipment may be delayed because | ||||||
15 | of a
backlog of orders or because stock is currently | ||||||
16 | unavailable to, or on back
order by, the seller. | ||||||
17 | (8) Returns. For a 60-day period immediately after the | ||||||
18 | Sales Tax Holiday Period,
if a customer returns an item | ||||||
19 | that would qualify for the reduced rate of tax,
credit for | ||||||
20 | or refund of sales tax shall be given only at the reduced | ||||||
21 | rate unless the
customer provides a receipt or invoice | ||||||
22 | that shows tax was paid at the 6.25%
general merchandise | ||||||
23 | rate, or the seller has sufficient documentation to show | ||||||
24 | that
tax was paid at the 6.25% general merchandise rate on | ||||||
25 | the specific item. This 60-day period is set solely for | ||||||
26 | the purpose of designating a time period during which
the |
| |||||||
| |||||||
1 | customer must provide documentation that shows that the | ||||||
2 | appropriate sales
tax rate was paid on returned | ||||||
3 | merchandise. The 60-day period is not intended to
change a | ||||||
4 | seller's policy on the time period during which the seller | ||||||
5 | will accept
returns. | ||||||
6 | (c) The Department may implement the provisions of this | ||||||
7 | Section through the use of
emergency rules, along with | ||||||
8 | permanent rules filed concurrently with such
emergency rules, | ||||||
9 | in accordance with the provisions of Section 5-45 of the | ||||||
10 | Illinois
Administrative Procedure Act. For purposes of the | ||||||
11 | Illinois Administrative
Procedure Act, the adoption of rules | ||||||
12 | to implement the provisions of this Section shall
be deemed an | ||||||
13 | emergency and necessary for the public interest, safety, and | ||||||
14 | welfare.
| ||||||
15 | (d) As used in this Section, "sales tax holiday period" | ||||||
16 | means: | ||||||
17 | (1) from August 6, 2010 through August 15, 2010; | ||||||
18 | (2) from August 5, 2022 through August 14, 2022; and | ||||||
19 | (3) beginning in calendar year 2023, the first 7 days | ||||||
20 | in August of each calendar year. | ||||||
21 | (Source: P.A. 102-700, eff. 4-19-22.)
| ||||||
22 | (35 ILCS 105/3-10)
| ||||||
23 | Sec. 3-10. Rate of tax. Unless otherwise provided in this | ||||||
24 | Section, the tax
imposed by this Act is at the rate of 6.25% of | ||||||
25 | either the selling price or the
fair market value, if any, of |
| |||||||
| |||||||
1 | the tangible personal property. In all cases
where property | ||||||
2 | functionally used or consumed is the same as the property that
| ||||||
3 | was purchased at retail, then the tax is imposed on the selling | ||||||
4 | price of the
property. In all cases where property | ||||||
5 | functionally used or consumed is a
by-product or waste product | ||||||
6 | that has been refined, manufactured, or produced
from property | ||||||
7 | purchased at retail, then the tax is imposed on the lower of | ||||||
8 | the
fair market value, if any, of the specific property so used | ||||||
9 | in this State or on
the selling price of the property purchased | ||||||
10 | at retail. For purposes of this
Section "fair market value" | ||||||
11 | means the price at which property would change
hands between a | ||||||
12 | willing buyer and a willing seller, neither being under any
| ||||||
13 | compulsion to buy or sell and both having reasonable knowledge | ||||||
14 | of the
relevant facts. The fair market value shall be | ||||||
15 | established by Illinois sales by
the taxpayer of the same | ||||||
16 | property as that functionally used or consumed, or if
there | ||||||
17 | are no such sales by the taxpayer, then comparable sales or | ||||||
18 | purchases of
property of like kind and character in Illinois.
| ||||||
19 | Beginning on July 1, 2000 and through December 31, 2000, | ||||||
20 | with respect to
motor fuel, as defined in Section 1.1 of the | ||||||
21 | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | ||||||
22 | the Use Tax Act, the tax is
imposed at the rate of 1.25%.
| ||||||
23 | During the sales tax holiday period set forth in Section | ||||||
24 | 3-6, Beginning on August 6, 2010 through August 15, 2010, and | ||||||
25 | beginning again on August 5, 2022 through August 14, 2022, | ||||||
26 | with respect to sales tax holiday items as defined in Section |
| |||||||
| |||||||
1 | 3-6 of this Act , the
tax is imposed at the rate of 1.25%. | ||||||
2 | With respect to gasohol, the tax imposed by this Act | ||||||
3 | applies to (i) 70%
of the proceeds of sales made on or after | ||||||
4 | January 1, 1990, and before
July 1, 2003, (ii) 80% of the | ||||||
5 | proceeds of sales made
on or after July 1, 2003 and on or | ||||||
6 | before July 1, 2017, and (iii) 100% of the proceeds of sales | ||||||
7 | made
thereafter.
If, at any time, however, the tax under this | ||||||
8 | Act on sales of gasohol is
imposed at the
rate of 1.25%, then | ||||||
9 | the tax imposed by this Act applies to 100% of the proceeds
of | ||||||
10 | sales of gasohol made during that time.
| ||||||
11 | With respect to majority blended ethanol fuel, the tax | ||||||
12 | imposed by this Act
does
not apply
to the proceeds of sales | ||||||
13 | made on or after July 1, 2003 and on or before
December 31, | ||||||
14 | 2023 but applies to 100% of the proceeds of sales made | ||||||
15 | thereafter.
| ||||||
16 | With respect to biodiesel blends with no less than 1% and | ||||||
17 | no more than 10%
biodiesel, the tax imposed by this Act applies | ||||||
18 | to (i) 80% of the
proceeds of sales made on or after July 1, | ||||||
19 | 2003 and on or before December 31, 2018
and (ii) 100% of the | ||||||
20 | proceeds of sales made
after December 31, 2018 and before | ||||||
21 | January 1, 2024. On and after January 1, 2024 and on or before | ||||||
22 | December 31, 2030, the taxation of biodiesel, renewable | ||||||
23 | diesel, and biodiesel blends shall be as provided in Section | ||||||
24 | 3-5.1.
If, at any time, however, the tax under this Act on | ||||||
25 | sales of biodiesel blends
with no less than 1% and no more than | ||||||
26 | 10% biodiesel
is imposed at the rate of
1.25%, then the
tax |
| |||||||
| |||||||
1 | imposed by this Act applies to 100% of the proceeds of sales of | ||||||
2 | biodiesel
blends with no less than 1% and no more than 10% | ||||||
3 | biodiesel
made
during that time.
| ||||||
4 | With respect to biodiesel and biodiesel blends with more | ||||||
5 | than 10%
but no more than 99% biodiesel, the tax imposed by | ||||||
6 | this Act does not apply to
the
proceeds of sales made on or | ||||||
7 | after July 1, 2003 and on or before
December 31, 2023. On and | ||||||
8 | after 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.
| ||||||
11 | Until July 1, 2022 and beginning again on July 1, 2023, | ||||||
12 | with respect to food for human consumption that is to be | ||||||
13 | consumed off the
premises where it is sold (other than | ||||||
14 | alcoholic beverages, food consisting of or infused with adult | ||||||
15 | use cannabis, soft drinks, and
food that has been prepared for | ||||||
16 | immediate consumption), the tax is imposed at the rate of 1%. | ||||||
17 | Beginning on July 1, 2022 and until July 1, 2023, with respect | ||||||
18 | to food for human consumption that is to be consumed off the | ||||||
19 | premises where it is sold (other than alcoholic beverages, | ||||||
20 | food consisting of or infused with adult use cannabis, soft | ||||||
21 | drinks, and food that has been prepared for immediate | ||||||
22 | consumption), the tax is imposed at the rate of 0%. | ||||||
23 | With respect to prescription and
nonprescription | ||||||
24 | medicines, drugs, medical appliances, products classified as | ||||||
25 | Class III medical devices by the United States Food and Drug | ||||||
26 | Administration that are used for cancer treatment pursuant to |
| |||||||
| |||||||
1 | a prescription, as well as any accessories and components | ||||||
2 | related to those devices, modifications to a motor
vehicle for | ||||||
3 | the purpose of rendering it usable by a person with a | ||||||
4 | disability, and
insulin, blood sugar testing materials, | ||||||
5 | syringes, and needles used by human diabetics, the tax is | ||||||
6 | imposed at the rate of 1%. For the purposes of this
Section, | ||||||
7 | until September 1, 2009: the term "soft drinks" means any | ||||||
8 | complete, finished, ready-to-use,
non-alcoholic drink, whether | ||||||
9 | carbonated or not, including , but not limited to ,
soda water, | ||||||
10 | cola, fruit juice, vegetable juice, carbonated water, and all | ||||||
11 | other
preparations commonly known as soft drinks of whatever | ||||||
12 | kind or description that
are contained in any closed or sealed | ||||||
13 | bottle, can, carton, or container,
regardless of size; but | ||||||
14 | "soft drinks" does not include coffee, tea, non-carbonated
| ||||||
15 | water, infant formula, milk or milk products as defined in the | ||||||
16 | Grade A
Pasteurized Milk and Milk Products Act, or drinks | ||||||
17 | containing 50% or more
natural fruit or vegetable juice.
| ||||||
18 | Notwithstanding any other provisions of this
Act, | ||||||
19 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
20 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
21 | drinks" does do not include beverages that contain milk or | ||||||
22 | milk products, soy, rice or similar milk substitutes, or | ||||||
23 | greater than 50% of vegetable or fruit juice by volume. | ||||||
24 | Until August 1, 2009, and notwithstanding any other | ||||||
25 | provisions of this
Act, "food for human consumption that is to | ||||||
26 | be consumed off the premises where
it is sold" includes all |
| |||||||
| |||||||
1 | food sold through a vending machine, except soft
drinks and | ||||||
2 | food products that are dispensed hot from a vending machine,
| ||||||
3 | regardless of the location of the vending machine. Beginning | ||||||
4 | August 1, 2009, and notwithstanding any other provisions of | ||||||
5 | this Act, "food for human consumption that is to be consumed | ||||||
6 | off the premises where it is sold" includes all food sold | ||||||
7 | through a vending machine, except soft drinks, candy, and food | ||||||
8 | products that are dispensed hot from a vending machine, | ||||||
9 | regardless of the location of the vending machine.
| ||||||
10 | Notwithstanding any other provisions of this
Act, | ||||||
11 | beginning September 1, 2009, "food for human consumption that | ||||||
12 | is to be consumed off the premises where
it is sold" does not | ||||||
13 | include candy. For purposes of this Section, "candy" means a | ||||||
14 | preparation of sugar, honey, or other natural or artificial | ||||||
15 | sweeteners in combination with chocolate, fruits, nuts or | ||||||
16 | other ingredients or flavorings in the form of bars, drops, or | ||||||
17 | pieces. "Candy" does not include any preparation that contains | ||||||
18 | flour or requires refrigeration. | ||||||
19 | Notwithstanding any other provisions of this
Act, | ||||||
20 | beginning September 1, 2009, "nonprescription medicines and | ||||||
21 | drugs" does not include grooming and hygiene products. For | ||||||
22 | purposes of this Section, "grooming and hygiene products" | ||||||
23 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
24 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
25 | lotions and screens, unless those products are available by | ||||||
26 | prescription only, regardless of whether the products meet the |
| |||||||
| |||||||
1 | definition of "over-the-counter-drugs". For the purposes of | ||||||
2 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
3 | use that contains a label that identifies the product as a drug | ||||||
4 | as required by 21 CFR C.F.R. § 201.66. The | ||||||
5 | "over-the-counter-drug" label includes: | ||||||
6 | (A) a A "Drug Facts" panel; or | ||||||
7 | (B) a A statement of the "active ingredient(s)" with a | ||||||
8 | list of those ingredients contained in the compound, | ||||||
9 | substance or preparation. | ||||||
10 | Beginning on January 1, 2014 ( the effective date of Public | ||||||
11 | Act 98-122) this amendatory Act of the 98th General Assembly , | ||||||
12 | "prescription and nonprescription medicines and drugs" | ||||||
13 | includes medical cannabis purchased from a registered | ||||||
14 | dispensing organization under the Compassionate Use of Medical | ||||||
15 | Cannabis Program Act. | ||||||
16 | As used in this Section, "adult use cannabis" means | ||||||
17 | cannabis subject to tax under the Cannabis Cultivation | ||||||
18 | Privilege Tax Law and the Cannabis Purchaser Excise Tax Law | ||||||
19 | and does not include cannabis subject to tax under the | ||||||
20 | Compassionate Use of Medical Cannabis Program Act. | ||||||
21 | If the property that is purchased at retail from a | ||||||
22 | retailer is acquired
outside Illinois and used outside | ||||||
23 | Illinois before being brought to Illinois
for use here and is | ||||||
24 | taxable under this Act, the "selling price" on which
the tax is | ||||||
25 | computed shall be reduced by an amount that represents a
| ||||||
26 | reasonable allowance for depreciation for the period of prior |
| |||||||
| |||||||
1 | out-of-state use.
| ||||||
2 | (Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19; | ||||||
3 | 102-4, eff. 4-27-21; 102-700, Article 20, Section 20-5, eff. | ||||||
4 | 4-19-22; 102-700, Article 60, Section 60-15, eff. 4-19-22; | ||||||
5 | 102-700, Article 65, Section 65-5, eff. 4-19-22; revised | ||||||
6 | 5-27-22.)
| ||||||
7 | (35 ILCS 105/9) (from Ch. 120, par. 439.9)
| ||||||
8 | Sec. 9. Except as to motor vehicles, watercraft, aircraft, | ||||||
9 | and
trailers that are required to be registered with an agency | ||||||
10 | of this State,
each retailer
required or authorized to collect | ||||||
11 | the tax imposed by this Act shall pay
to the Department the | ||||||
12 | amount of such tax (except as otherwise provided)
at the time | ||||||
13 | when he is required to file his return for the period during
| ||||||
14 | which such tax was collected, less a discount of 2.1% prior to
| ||||||
15 | January 1, 1990, and 1.75% on and after January 1, 1990, or $5 | ||||||
16 | per calendar
year, whichever is greater, which is allowed to | ||||||
17 | reimburse the retailer
for expenses incurred in collecting the | ||||||
18 | tax, keeping records, preparing
and filing returns, remitting | ||||||
19 | the tax and supplying data to the
Department on request. When | ||||||
20 | determining the discount allowed under this Section, retailers | ||||||
21 | shall include the amount of tax that would have been due at the | ||||||
22 | 6.25% rate but for the 1.25% rate imposed on sales tax holiday | ||||||
23 | items during the sales tax period set forth in Section 3-6 | ||||||
24 | under this amendatory Act of the 102nd General Assembly . The | ||||||
25 | discount under this Section is not allowed for the 1.25% |
| |||||||
| |||||||
1 | portion of taxes paid on aviation fuel that is subject to the | ||||||
2 | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. | ||||||
3 | 47133. When determining the discount allowed under this | ||||||
4 | Section, retailers shall include the amount of tax that would | ||||||
5 | have been due at the 1% rate but for the 0% rate imposed under | ||||||
6 | Public Act 102-700 this amendatory Act of the 102nd General | ||||||
7 | Assembly . In the case of retailers who report and pay the
tax | ||||||
8 | on a transaction by transaction basis, as provided in this | ||||||
9 | Section,
such discount shall be taken with each such tax | ||||||
10 | remittance instead of
when such retailer files his periodic | ||||||
11 | return. The discount allowed under this Section is allowed | ||||||
12 | only for returns that are filed in the manner required by this | ||||||
13 | Act. The Department may disallow the discount for retailers | ||||||
14 | whose certificate of registration is revoked at the time the | ||||||
15 | return is filed, but only if the Department's decision to | ||||||
16 | revoke the certificate of registration has become final. A | ||||||
17 | retailer need not remit
that part of any tax collected by him | ||||||
18 | to the extent that he is required
to remit and does remit the | ||||||
19 | tax imposed by the Retailers' Occupation
Tax Act, with respect | ||||||
20 | to the sale of the same property. | ||||||
21 | Where such tangible personal property is sold under a | ||||||
22 | conditional
sales contract, or under any other form of sale | ||||||
23 | wherein the payment of
the principal sum, or a part thereof, is | ||||||
24 | extended beyond the close of
the period for which the return is | ||||||
25 | filed, the retailer, in collecting
the tax (except as to motor | ||||||
26 | vehicles, watercraft, aircraft, and
trailers that are required |
| |||||||
| |||||||
1 | to be registered with an agency of this State),
may collect for | ||||||
2 | each
tax return period, only the tax applicable to that part of | ||||||
3 | the selling
price actually received during such tax return | ||||||
4 | period. | ||||||
5 | Except as provided in this Section, on or before the | ||||||
6 | twentieth day of each
calendar month, such retailer shall file | ||||||
7 | a return for the preceding
calendar month. Such return shall | ||||||
8 | be filed on forms prescribed by the
Department and shall | ||||||
9 | furnish such information as the Department may
reasonably | ||||||
10 | require. The return shall include the gross receipts on food | ||||||
11 | for human consumption that is to be consumed off the premises | ||||||
12 | where it is sold (other than alcoholic beverages, food | ||||||
13 | consisting of or infused with adult use cannabis, soft drinks, | ||||||
14 | and food that has been prepared for immediate consumption) | ||||||
15 | which were received during the preceding calendar month, | ||||||
16 | quarter, or year, as appropriate, and upon which tax would | ||||||
17 | have been due but for the 0% rate imposed under Public Act | ||||||
18 | 102-700 this amendatory Act of the 102nd General Assembly . The | ||||||
19 | return shall also include the amount of tax that would have | ||||||
20 | been due on food for human consumption that is to be consumed | ||||||
21 | off the premises where it is sold (other than alcoholic | ||||||
22 | beverages, food consisting of or infused with adult use | ||||||
23 | cannabis, soft drinks, and food that has been prepared for | ||||||
24 | immediate consumption) but for the 0% rate imposed under | ||||||
25 | Public Act 102-700 this amendatory Act of the 102nd General | ||||||
26 | Assembly . |
| |||||||
| |||||||
1 | On and after January 1, 2018, except for returns required | ||||||
2 | to be filed prior to January 1, 2023 for motor vehicles, | ||||||
3 | watercraft, aircraft, and trailers that are required to be | ||||||
4 | registered with an agency of this State, with respect to | ||||||
5 | retailers whose annual gross receipts average $20,000 or more, | ||||||
6 | all returns required to be filed pursuant to this Act shall be | ||||||
7 | filed electronically. On and after January 1, 2023, with | ||||||
8 | respect to retailers whose annual gross receipts average | ||||||
9 | $20,000 or more, all returns required to be filed pursuant to | ||||||
10 | this Act, including, but not limited to, returns for motor | ||||||
11 | vehicles, watercraft, aircraft, and trailers that are required | ||||||
12 | to be registered with an agency of this State, shall be filed | ||||||
13 | electronically. Retailers who demonstrate that they do not | ||||||
14 | have access to the Internet or demonstrate hardship in filing | ||||||
15 | electronically may petition the Department to waive the | ||||||
16 | electronic filing requirement. | ||||||
17 | The Department may require returns to be filed on a | ||||||
18 | quarterly basis.
If so required, a return for each calendar | ||||||
19 | quarter shall be filed on or
before the twentieth day of the | ||||||
20 | calendar month following the end of such
calendar quarter. The | ||||||
21 | taxpayer shall also file a return with the
Department for each | ||||||
22 | of the first two months of each calendar quarter, on or
before | ||||||
23 | the twentieth day of the following calendar month, stating: | ||||||
24 | 1. The name of the seller; | ||||||
25 | 2. The address of the principal place of business from | ||||||
26 | which he engages
in the business of selling tangible |
| |||||||
| |||||||
1 | personal property at retail in this State; | ||||||
2 | 3. The total amount of taxable receipts received by | ||||||
3 | him during the
preceding calendar month from sales of | ||||||
4 | tangible personal property by him
during such preceding | ||||||
5 | calendar month, including receipts from charge and
time | ||||||
6 | sales, but less all deductions allowed by law; | ||||||
7 | 4. The amount of credit provided in Section 2d of this | ||||||
8 | Act; | ||||||
9 | 5. The amount of tax due; | ||||||
10 | 5-5. The signature of the taxpayer; and | ||||||
11 | 6. Such other reasonable information as the Department | ||||||
12 | may
require. | ||||||
13 | Each retailer required or authorized to collect the tax | ||||||
14 | imposed by this Act on aviation fuel sold at retail in this | ||||||
15 | State during the preceding calendar month shall, instead of | ||||||
16 | reporting and paying tax on aviation fuel as otherwise | ||||||
17 | required by this Section, report and pay such tax on a separate | ||||||
18 | aviation fuel tax return. The requirements related to the | ||||||
19 | return shall be as otherwise provided in this Section. | ||||||
20 | Notwithstanding any other provisions of this Act to the | ||||||
21 | contrary, retailers collecting tax on aviation fuel shall file | ||||||
22 | all aviation fuel tax returns and shall make all aviation fuel | ||||||
23 | tax payments by electronic means in the manner and form | ||||||
24 | required by the Department. For purposes of this Section, | ||||||
25 | "aviation fuel" means jet fuel and aviation gasoline. | ||||||
26 | If a taxpayer fails to sign a return within 30 days after |
| |||||||
| |||||||
1 | the proper notice
and demand for signature by the Department, | ||||||
2 | the return shall be considered
valid and any amount shown to be | ||||||
3 | due on the return shall be deemed assessed. | ||||||
4 | Notwithstanding any other provision of this Act to the | ||||||
5 | contrary, retailers subject to tax on cannabis shall file all | ||||||
6 | cannabis tax returns and shall make all cannabis tax payments | ||||||
7 | by electronic means in the manner and form required by the | ||||||
8 | Department. | ||||||
9 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
10 | monthly tax
liability of $150,000 or more shall make all | ||||||
11 | payments required by rules of the
Department by electronic | ||||||
12 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
13 | an average monthly tax liability of $100,000 or more shall | ||||||
14 | make all
payments required by rules of the Department by | ||||||
15 | electronic funds transfer.
Beginning October 1, 1995, a | ||||||
16 | taxpayer who has an average monthly tax liability
of $50,000 | ||||||
17 | or more shall make all payments required by rules of the | ||||||
18 | Department
by electronic funds transfer. Beginning October 1, | ||||||
19 | 2000, a taxpayer who has
an annual tax liability of $200,000 or | ||||||
20 | more shall make all payments required by
rules of the | ||||||
21 | Department by electronic funds transfer. The term "annual tax
| ||||||
22 | liability" shall be the sum of the taxpayer's liabilities | ||||||
23 | under this Act, and
under all other State and local occupation | ||||||
24 | and use tax laws administered by the
Department, for the | ||||||
25 | immediately preceding calendar year. The term "average
monthly | ||||||
26 | tax liability" means
the sum of the taxpayer's liabilities |
| |||||||
| |||||||
1 | under this Act, and under all other State
and local occupation | ||||||
2 | and use tax laws administered by the Department, for the
| ||||||
3 | immediately preceding calendar year divided by 12.
Beginning | ||||||
4 | on October 1, 2002, a taxpayer who has a tax liability in the
| ||||||
5 | amount set forth in subsection (b) of Section 2505-210 of the | ||||||
6 | Department of
Revenue Law shall make all payments required by | ||||||
7 | rules of the Department by
electronic funds transfer. | ||||||
8 | Before August 1 of each year beginning in 1993, the | ||||||
9 | Department shall notify
all taxpayers required to make | ||||||
10 | payments by electronic funds transfer. All
taxpayers required | ||||||
11 | to make payments by electronic funds transfer shall make
those | ||||||
12 | payments for a minimum of one year beginning on October 1. | ||||||
13 | Any taxpayer not required to make payments by electronic | ||||||
14 | funds transfer may
make payments by electronic funds transfer | ||||||
15 | with the permission of the
Department. | ||||||
16 | All taxpayers required to make payment by electronic funds | ||||||
17 | transfer and any
taxpayers authorized to voluntarily make | ||||||
18 | payments by electronic funds transfer
shall make those | ||||||
19 | payments in the manner authorized by the Department. | ||||||
20 | The Department shall adopt such rules as are necessary to | ||||||
21 | effectuate a
program of electronic funds transfer and the | ||||||
22 | requirements of this Section. | ||||||
23 | Before October 1, 2000, if the taxpayer's average monthly | ||||||
24 | tax liability
to the Department
under this Act, the Retailers' | ||||||
25 | Occupation Tax Act, the Service
Occupation Tax Act, the | ||||||
26 | Service Use Tax Act was $10,000 or more
during
the preceding 4 |
| |||||||
| |||||||
1 | complete calendar quarters, he shall file a return with the
| ||||||
2 | Department each month by the 20th day of the month next | ||||||
3 | following the month
during which such tax liability is | ||||||
4 | incurred and shall make payments to the
Department on or | ||||||
5 | before the 7th, 15th, 22nd and last day of the month
during | ||||||
6 | which such liability is incurred.
On and after October 1, | ||||||
7 | 2000, if the taxpayer's average monthly tax liability
to the | ||||||
8 | Department under this Act, the Retailers' Occupation Tax Act,
| ||||||
9 | the
Service Occupation Tax Act, and the Service Use Tax Act was | ||||||
10 | $20,000 or more
during the preceding 4 complete calendar | ||||||
11 | quarters, he shall file a return with
the Department each | ||||||
12 | month by the 20th day of the month next following the month
| ||||||
13 | during which such tax liability is incurred and shall make | ||||||
14 | payment to the
Department on or before the 7th, 15th, 22nd and | ||||||
15 | last day of the
month during
which such liability is incurred.
| ||||||
16 | If the month during which such tax
liability is incurred began | ||||||
17 | prior to January 1, 1985, each payment shall be
in an amount | ||||||
18 | equal to 1/4 of the taxpayer's
actual liability for the month | ||||||
19 | or an amount set by the Department not to
exceed 1/4 of the | ||||||
20 | average monthly liability of the taxpayer to the
Department | ||||||
21 | for the preceding 4 complete calendar quarters (excluding the
| ||||||
22 | month of highest liability and the month of lowest liability | ||||||
23 | in such 4
quarter period). If the month during which such tax | ||||||
24 | liability is incurred
begins on or after January 1, 1985, and | ||||||
25 | prior to January 1, 1987, each
payment shall be in an amount | ||||||
26 | equal to 22.5% of the taxpayer's actual liability
for the |
| |||||||
| |||||||
1 | month or 27.5% of the taxpayer's liability for the same | ||||||
2 | calendar
month of the preceding year. If the month during | ||||||
3 | which such tax liability
is incurred begins on or after | ||||||
4 | January 1, 1987, and prior to January 1,
1988, each payment | ||||||
5 | shall be in an amount equal to 22.5% of the taxpayer's
actual | ||||||
6 | liability for the month or 26.25% of the taxpayer's liability | ||||||
7 | for
the same calendar month of the preceding year. If the month | ||||||
8 | during which such
tax liability is incurred begins on or after | ||||||
9 | January 1, 1988, and prior to
January 1, 1989,
or begins on or | ||||||
10 | after January 1, 1996, each payment shall be in an amount equal
| ||||||
11 | to 22.5% of the taxpayer's actual liability for the month or | ||||||
12 | 25% of the
taxpayer's liability for the same calendar month of | ||||||
13 | the preceding year. If the
month during which such tax | ||||||
14 | liability is incurred begins on or after January 1,
1989,
and | ||||||
15 | prior to January 1, 1996, each payment shall be in an amount | ||||||
16 | equal to 22.5%
of the taxpayer's actual liability for the | ||||||
17 | month or 25% of the taxpayer's
liability for the same calendar | ||||||
18 | month of the preceding year or 100% of the
taxpayer's actual | ||||||
19 | liability for the quarter monthly reporting period. The
amount | ||||||
20 | of such quarter monthly payments shall be credited against the | ||||||
21 | final tax
liability
of the taxpayer's return for that month. | ||||||
22 | Before October 1, 2000, once
applicable, the requirement
of | ||||||
23 | the making of quarter monthly payments to the Department shall | ||||||
24 | continue
until such taxpayer's average monthly liability to | ||||||
25 | the Department during
the preceding 4 complete calendar | ||||||
26 | quarters (excluding the month of highest
liability and the |
| |||||||
| |||||||
1 | month of lowest liability) is less than
$9,000, or until
such | ||||||
2 | taxpayer's average monthly liability to the Department as | ||||||
3 | computed for
each calendar quarter of the 4 preceding complete | ||||||
4 | calendar quarter period
is less than $10,000. However, if a | ||||||
5 | taxpayer can show the
Department that
a substantial change in | ||||||
6 | the taxpayer's business has occurred which causes
the taxpayer | ||||||
7 | to anticipate that his average monthly tax liability for the
| ||||||
8 | reasonably foreseeable future will fall below the $10,000 | ||||||
9 | threshold
stated above, then
such taxpayer
may petition the | ||||||
10 | Department for change in such taxpayer's reporting status.
On | ||||||
11 | and after October 1, 2000, once applicable, the requirement of | ||||||
12 | the making
of quarter monthly payments to the Department shall | ||||||
13 | continue until such
taxpayer's average monthly liability to | ||||||
14 | the Department during the preceding 4
complete calendar | ||||||
15 | quarters (excluding the month of highest liability and the
| ||||||
16 | month of lowest liability) is less than $19,000 or until such | ||||||
17 | taxpayer's
average monthly liability to the Department as | ||||||
18 | computed for each calendar
quarter of the 4 preceding complete | ||||||
19 | calendar quarter period is less than
$20,000. However, if a | ||||||
20 | taxpayer can show the Department that a substantial
change in | ||||||
21 | the taxpayer's business has occurred which causes the taxpayer | ||||||
22 | to
anticipate that his average monthly tax liability for the | ||||||
23 | reasonably
foreseeable future will fall below the $20,000 | ||||||
24 | threshold stated above, then
such taxpayer may petition the | ||||||
25 | Department for a change in such taxpayer's
reporting status.
| ||||||
26 | The Department shall change such taxpayer's reporting status |
| |||||||
| |||||||
1 | unless it
finds that such change is seasonal in nature and not | ||||||
2 | likely to be long
term. Quarter monthly payment status shall | ||||||
3 | be determined under this paragraph as if the rate reduction to | ||||||
4 | 1.25% in Public Act 102-700 and this amendatory Act of the | ||||||
5 | 103rd 102nd General Assembly on sales tax holiday items had | ||||||
6 | not occurred. For quarter monthly payments due on or after | ||||||
7 | July 1, 2023 and through June 30, 2025 June 30, 2024 , "25% of | ||||||
8 | the taxpayer's liability for the same calendar month of the | ||||||
9 | preceding year" shall be determined as if the rate reduction | ||||||
10 | to 1.25% in Public Act 102-700 and this amendatory Act of the | ||||||
11 | 103rd 102nd General Assembly on sales tax holiday items had | ||||||
12 | not occurred. Quarter monthly payment status shall be | ||||||
13 | determined under this paragraph as if the rate reduction to 0% | ||||||
14 | in Public Act 102-700 this amendatory Act of the 102nd General | ||||||
15 | Assembly on food for human consumption that is to be consumed | ||||||
16 | off the premises where it is sold (other than alcoholic | ||||||
17 | beverages, food consisting of or infused with adult use | ||||||
18 | cannabis, soft drinks, and food that has been prepared for | ||||||
19 | immediate consumption) had not occurred. For quarter monthly | ||||||
20 | payments due under this paragraph on or after July 1, 2023 and | ||||||
21 | through June 30, 2024, "25% of the taxpayer's liability for | ||||||
22 | the same calendar month of the preceding year" shall be | ||||||
23 | determined as if the rate reduction to 0% in Public Act 102-700 | ||||||
24 | this amendatory Act of the 102nd General Assembly had not | ||||||
25 | occurred. If any such quarter monthly payment is not paid at | ||||||
26 | the time or in
the amount required by this Section, then the |
| |||||||
| |||||||
1 | taxpayer shall be liable for
penalties and interest on
the | ||||||
2 | difference between the minimum amount due and the amount of | ||||||
3 | such
quarter monthly payment actually and timely paid, except | ||||||
4 | insofar as the
taxpayer has previously made payments for that | ||||||
5 | month to the Department in
excess of the minimum payments | ||||||
6 | previously due as provided in this Section.
The Department | ||||||
7 | shall make reasonable rules and regulations to govern the
| ||||||
8 | quarter monthly payment amount and quarter monthly payment | ||||||
9 | dates for
taxpayers who file on other than a calendar monthly | ||||||
10 | basis. | ||||||
11 | If any such payment provided for in this Section exceeds | ||||||
12 | the taxpayer's
liabilities under this Act, the Retailers' | ||||||
13 | Occupation Tax Act, the Service
Occupation Tax Act and the | ||||||
14 | Service Use Tax Act, as shown by an original
monthly return, | ||||||
15 | the Department shall issue to the taxpayer a credit
memorandum | ||||||
16 | no later than 30 days after the date of payment, which
| ||||||
17 | memorandum may be submitted by the taxpayer to the Department | ||||||
18 | in payment of
tax liability subsequently to be remitted by the | ||||||
19 | taxpayer to the Department
or be assigned by the taxpayer to a | ||||||
20 | similar taxpayer under this Act, the
Retailers' Occupation Tax | ||||||
21 | Act, the Service Occupation Tax Act or the
Service Use Tax Act, | ||||||
22 | in accordance with reasonable rules and regulations to
be | ||||||
23 | prescribed by the Department, except that if such excess | ||||||
24 | payment is
shown on an original monthly return and is made | ||||||
25 | after December 31, 1986, no
credit memorandum shall be issued, | ||||||
26 | unless requested by the taxpayer. If no
such request is made, |
| |||||||
| |||||||
1 | the taxpayer may credit such excess payment against
tax | ||||||
2 | liability subsequently to be remitted by the taxpayer to the | ||||||
3 | Department
under this Act, the Retailers' Occupation Tax Act, | ||||||
4 | the Service Occupation
Tax Act or the Service Use Tax Act, in | ||||||
5 | accordance with reasonable rules and
regulations prescribed by | ||||||
6 | the Department. If the Department subsequently
determines that | ||||||
7 | all or any part of the credit taken was not actually due to
the | ||||||
8 | taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall | ||||||
9 | be
reduced by 2.1% or 1.75% of the difference between the | ||||||
10 | credit taken and
that actually due, and the taxpayer shall be | ||||||
11 | liable for penalties and
interest on such difference. | ||||||
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 | ||||||
17 | year being due by April 20 of such year; with the
return for | ||||||
18 | April, May and June of a given year being due by July 20 of
| ||||||
19 | such year; with the return for July, August and September of a | ||||||
20 | given
year being due by October 20 of such year, and with the | ||||||
21 | return for
October, November and December of a given year | ||||||
22 | being due by 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 to the
Department does not exceed $50, the | ||||||
26 | Department may authorize his returns to
be filed on an annual |
| |||||||
| |||||||
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 | 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 or
| ||||||
24 | trailer retailer for the purpose of resale
or (ii) a retailer | ||||||
25 | of aircraft, watercraft, motor vehicles, or trailers
transfers | ||||||
26 | more than one aircraft, watercraft, motor vehicle, or trailer |
| |||||||
| |||||||
1 | to a
purchaser for use as a qualifying rolling stock as | ||||||
2 | provided in Section 3-55 of
this Act, then
that seller may | ||||||
3 | report the transfer of all the
aircraft, watercraft, motor
| ||||||
4 | 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 | The transaction reporting return in the case of motor |
| |||||||
| |||||||
1 | vehicles
or trailers that are required to be registered with | ||||||
2 | an agency of this
State, shall
be the same document as the | ||||||
3 | Uniform Invoice referred to in Section 5-402
of the Illinois | ||||||
4 | Vehicle Code and must show the name and address of the
seller; | ||||||
5 | the name and address of the purchaser; the amount of the | ||||||
6 | selling
price including the amount allowed by the retailer for | ||||||
7 | traded-in
property, if any; the amount allowed by the retailer | ||||||
8 | for the traded-in
tangible personal property, if any, to the | ||||||
9 | extent to which Section 2 of
this Act allows an exemption for | ||||||
10 | the value of traded-in property; the
balance payable after | ||||||
11 | deducting such trade-in allowance from the total
selling | ||||||
12 | price; the amount of tax due from the retailer with respect to
| ||||||
13 | such transaction; the amount of tax collected from the | ||||||
14 | purchaser by the
retailer on such transaction (or satisfactory | ||||||
15 | evidence that such tax is
not due in that particular instance, | ||||||
16 | if that is claimed to be the fact);
the place and date of the | ||||||
17 | sale; a sufficient identification of the
property sold; such | ||||||
18 | other information as is required in Section 5-402 of
the | ||||||
19 | Illinois Vehicle Code, and such other information as the | ||||||
20 | Department
may reasonably require. | ||||||
21 | The transaction reporting return in the case of watercraft
| ||||||
22 | and aircraft must show
the name and address of the seller; the | ||||||
23 | name and address of the
purchaser; the amount of the selling | ||||||
24 | price including the amount allowed
by the retailer for | ||||||
25 | traded-in property, if any; the amount allowed by
the retailer | ||||||
26 | for the traded-in tangible personal property, if any, to
the |
| |||||||
| |||||||
1 | extent to which Section 2 of this Act allows an exemption for | ||||||
2 | the
value of traded-in property; the balance payable after | ||||||
3 | deducting such
trade-in allowance from the total selling | ||||||
4 | price; the amount of tax due
from the retailer with respect to | ||||||
5 | such transaction; the amount of tax
collected from the | ||||||
6 | purchaser by the retailer on such transaction (or
satisfactory | ||||||
7 | evidence that such tax is not due in that particular
instance, | ||||||
8 | if that is claimed to be the fact); the place and date of the
| ||||||
9 | sale, a sufficient identification of the property sold, and | ||||||
10 | such other
information as the Department may reasonably | ||||||
11 | require. | ||||||
12 | Such transaction reporting return shall be filed not later | ||||||
13 | than 20
days after the date of delivery of the item that is | ||||||
14 | being sold, but may
be filed by the retailer at any time sooner | ||||||
15 | than that if he chooses to
do so. The transaction reporting | ||||||
16 | return and tax remittance or proof of
exemption from the tax | ||||||
17 | that is imposed by this Act may be transmitted to
the | ||||||
18 | Department by way of the State agency with which, or State | ||||||
19 | officer
with whom, the tangible personal property must be | ||||||
20 | titled or registered
(if titling or registration is required) | ||||||
21 | if the Department and such
agency or State officer determine | ||||||
22 | that this procedure will expedite the
processing of | ||||||
23 | applications for title or registration. | ||||||
24 | With each such transaction reporting return, the retailer | ||||||
25 | shall remit
the proper amount of tax due (or shall submit | ||||||
26 | satisfactory evidence that
the sale is not taxable if that is |
| |||||||
| |||||||
1 | the case), to the Department or its
agents, whereupon the | ||||||
2 | Department shall issue, in the purchaser's name, a
tax receipt | ||||||
3 | (or a certificate of exemption if the Department is
satisfied | ||||||
4 | that the particular sale is tax exempt) which such purchaser
| ||||||
5 | may submit to the agency with which, or State officer with | ||||||
6 | whom, he must
title or register the tangible personal property | ||||||
7 | that is involved (if
titling or registration is required) in | ||||||
8 | support of such purchaser's
application for an Illinois | ||||||
9 | certificate or other evidence of title or
registration to such | ||||||
10 | tangible personal property. | ||||||
11 | No retailer's failure or refusal to remit tax under this | ||||||
12 | Act
precludes a user, who has paid the proper tax to the | ||||||
13 | retailer, from
obtaining his certificate of title or other | ||||||
14 | evidence of title or
registration (if titling or registration | ||||||
15 | is required) upon satisfying
the Department that such user has | ||||||
16 | paid the proper tax (if tax is due) to
the retailer. The | ||||||
17 | Department shall adopt appropriate rules to carry out
the | ||||||
18 | mandate of this paragraph. | ||||||
19 | If the user who would otherwise pay tax to the retailer | ||||||
20 | wants the
transaction reporting return filed and the payment | ||||||
21 | of tax or proof of
exemption made to the Department before the | ||||||
22 | retailer is willing to take
these actions and such user has not | ||||||
23 | paid the tax to the retailer, such
user may certify to the fact | ||||||
24 | of such delay by the retailer, and may
(upon the Department | ||||||
25 | being satisfied of the truth of such certification)
transmit | ||||||
26 | the information required by the transaction reporting return
|
| |||||||
| |||||||
1 | and the remittance for tax or proof of exemption directly to | ||||||
2 | the
Department and obtain his tax receipt or exemption | ||||||
3 | determination, in
which event the transaction reporting return | ||||||
4 | and tax remittance (if a
tax payment was required) shall be | ||||||
5 | credited by the Department to the
proper retailer's account | ||||||
6 | with the Department, but without the 2.1% or 1.75%
discount | ||||||
7 | provided for in this Section being allowed. When the user pays
| ||||||
8 | the tax directly to the Department, he shall pay the tax in the | ||||||
9 | same
amount and in the same form in which it would be remitted | ||||||
10 | if the tax had
been remitted to the Department by the retailer. | ||||||
11 | Where a retailer collects the tax with respect to the | ||||||
12 | selling price
of tangible personal property which he sells and | ||||||
13 | the purchaser
thereafter returns such tangible personal | ||||||
14 | property and the retailer
refunds the selling price thereof to | ||||||
15 | the purchaser, such retailer shall
also refund, to the | ||||||
16 | purchaser, the tax so collected from the purchaser.
When | ||||||
17 | filing his return for the period in which he refunds such tax | ||||||
18 | to
the purchaser, the retailer may deduct the amount of the tax | ||||||
19 | so refunded
by him to the purchaser from any other use tax | ||||||
20 | which such retailer may
be required to pay or remit to the | ||||||
21 | Department, as shown by such return,
if the amount of the tax | ||||||
22 | to be deducted was previously remitted to the
Department by | ||||||
23 | such retailer. If the retailer has not previously
remitted the | ||||||
24 | amount of such tax to the Department, he is entitled to no
| ||||||
25 | deduction under this Act upon refunding such tax to the | ||||||
26 | purchaser. |
| |||||||
| |||||||
1 | Any retailer filing a return under this Section shall also | ||||||
2 | include
(for the purpose of paying tax thereon) the total tax | ||||||
3 | covered by such
return upon the selling price of tangible | ||||||
4 | personal property purchased by
him at retail from a retailer, | ||||||
5 | but as to which the tax imposed by this
Act was not collected | ||||||
6 | from the retailer filing such return, and such
retailer shall | ||||||
7 | remit the amount of such tax to the Department when
filing such | ||||||
8 | return. | ||||||
9 | If experience indicates such action to be practicable, the | ||||||
10 | Department
may prescribe and furnish a combination or joint | ||||||
11 | return which will
enable retailers, who are required to file | ||||||
12 | returns hereunder and also
under the Retailers' Occupation Tax | ||||||
13 | Act, to furnish all the return
information required by both | ||||||
14 | Acts on the one form. | ||||||
15 | Where the retailer has more than one business registered | ||||||
16 | with the
Department under separate registration under this | ||||||
17 | Act, such retailer may
not file each return that is due as a | ||||||
18 | single return covering all such
registered businesses, but | ||||||
19 | shall file separate returns for each such
registered business. | ||||||
20 | Beginning January 1, 1990, each month the Department shall | ||||||
21 | pay into the
State and Local Sales Tax Reform Fund, a special | ||||||
22 | fund in the State Treasury
which is hereby created, the net | ||||||
23 | revenue realized for the preceding month
from the 1% tax | ||||||
24 | imposed under this Act. | ||||||
25 | Beginning January 1, 1990, each month the Department shall | ||||||
26 | pay into
the County and Mass Transit District Fund 4% of the |
| |||||||
| |||||||
1 | net revenue realized
for the preceding month from the 6.25% | ||||||
2 | general rate
on the selling price of tangible personal | ||||||
3 | property which is purchased
outside Illinois at retail from a | ||||||
4 | retailer and which is titled or
registered by an agency of this | ||||||
5 | State's government. | ||||||
6 | Beginning January 1, 1990, each month the Department shall | ||||||
7 | pay into
the State and Local Sales Tax Reform Fund, a special | ||||||
8 | fund in the State
Treasury, 20% 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, other than (i) tangible | ||||||
11 | personal property
which is purchased outside Illinois at | ||||||
12 | retail from a retailer and which is
titled or registered by an | ||||||
13 | agency of this State's government and (ii) aviation fuel sold | ||||||
14 | on or after December 1, 2019. This exception for aviation fuel | ||||||
15 | only applies for so long as the revenue use requirements of 49 | ||||||
16 | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. | ||||||
17 | For aviation fuel sold on or after December 1, 2019, each | ||||||
18 | month the Department shall pay into the State Aviation Program | ||||||
19 | Fund 20% of the net revenue realized for the preceding month | ||||||
20 | from the 6.25% general rate on the selling price of aviation | ||||||
21 | fuel, less an amount estimated by the Department to be | ||||||
22 | required for refunds of the 20% portion of the tax on aviation | ||||||
23 | fuel under this Act, which amount shall be deposited into the | ||||||
24 | Aviation Fuel Sales Tax Refund Fund. The Department shall only | ||||||
25 | pay moneys into the State Aviation Program Fund and the | ||||||
26 | Aviation Fuels Sales Tax Refund Fund under this Act for so long |
| |||||||
| |||||||
1 | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 | ||||||
2 | U.S.C. 47133 are binding on the State. | ||||||
3 | Beginning August 1, 2000, each
month the Department shall | ||||||
4 | pay into the
State and Local Sales Tax Reform Fund 100% of the | ||||||
5 | net revenue realized for the
preceding month from the 1.25% | ||||||
6 | rate on the selling price of motor fuel and
gasohol. If, in any | ||||||
7 | month, the tax on sales tax holiday items, as defined in | ||||||
8 | Section 3-6, is imposed at the rate of 1.25%, then the | ||||||
9 | Department shall pay 100% of the net revenue realized for that | ||||||
10 | month from the 1.25% rate on the selling price of sales tax | ||||||
11 | holiday items into the
State and Local Sales Tax Reform Fund. | ||||||
12 | Beginning January 1, 1990, each month the Department shall | ||||||
13 | pay into
the Local Government Tax Fund 16% of the net revenue | ||||||
14 | realized for the
preceding month from the 6.25% general rate | ||||||
15 | on the selling price of
tangible personal property which is | ||||||
16 | purchased outside Illinois at retail
from a retailer and which | ||||||
17 | is titled or registered by an agency of this
State's | ||||||
18 | government. | ||||||
19 | Beginning October 1, 2009, each month the Department shall | ||||||
20 | pay into the Capital Projects Fund an amount that is equal to | ||||||
21 | an amount estimated by the Department to represent 80% of the | ||||||
22 | net revenue realized for the preceding month from the sale of | ||||||
23 | candy, grooming and hygiene products, and soft drinks that had | ||||||
24 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
25 | are now taxed at 6.25%. | ||||||
26 | Beginning July 1, 2011, each
month the Department shall |
| |||||||
| |||||||
1 | pay into the Clean Air Act Permit Fund 80% of the net revenue | ||||||
2 | realized for the
preceding month from the 6.25% general rate | ||||||
3 | on the selling price of sorbents used in Illinois in the | ||||||
4 | process of sorbent injection as used to comply with the | ||||||
5 | Environmental Protection Act or the federal Clean Air Act, but | ||||||
6 | the total payment into the Clean Air Act Permit Fund under this | ||||||
7 | Act and the Retailers' Occupation Tax Act shall not exceed | ||||||
8 | $2,000,000 in any fiscal year. | ||||||
9 | Beginning July 1, 2013, each month the Department shall | ||||||
10 | pay into the Underground Storage Tank Fund from the proceeds | ||||||
11 | collected under this Act, the Service Use Tax Act, the Service | ||||||
12 | Occupation Tax Act, and the Retailers' Occupation Tax Act an | ||||||
13 | amount equal to the average monthly deficit in the Underground | ||||||
14 | Storage Tank Fund during the prior year, as certified annually | ||||||
15 | by the Illinois Environmental Protection Agency, but the total | ||||||
16 | payment into the Underground Storage Tank Fund under this Act, | ||||||
17 | the Service Use Tax Act, the Service Occupation Tax Act, and | ||||||
18 | the Retailers' Occupation Tax Act shall not exceed $18,000,000 | ||||||
19 | in any State fiscal year. As used in this paragraph, the | ||||||
20 | "average monthly deficit" shall be equal to the difference | ||||||
21 | between the average monthly claims for payment by the fund and | ||||||
22 | the average monthly revenues deposited into the fund, | ||||||
23 | excluding payments made pursuant to this paragraph. | ||||||
24 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
25 | received by the Department under this Act, the Service Use Tax | ||||||
26 | Act, the Service Occupation Tax Act, and the Retailers' |
| |||||||
| |||||||
1 | Occupation Tax Act, each month the Department shall deposit | ||||||
2 | $500,000 into the State Crime Laboratory Fund. | ||||||
3 | Of the remainder of the moneys received by the Department | ||||||
4 | pursuant to
this Act, (a) 1.75% thereof shall be paid
into the | ||||||
5 | Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on | ||||||
6 | and after July 1, 1989, 3.8% thereof shall be paid into the
| ||||||
7 | Build Illinois Fund; provided, however, that if in any fiscal | ||||||
8 | year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case | ||||||
9 | may be, of the
moneys received by the Department and required | ||||||
10 | to be paid into the Build
Illinois Fund pursuant to Section 3 | ||||||
11 | of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax | ||||||
12 | Act, Section 9 of the Service Use
Tax Act, and Section 9 of the | ||||||
13 | Service Occupation Tax Act, such Acts being
hereinafter called | ||||||
14 | the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case | ||||||
15 | may be, of moneys being hereinafter called the "Tax Act | ||||||
16 | Amount",
and (2) the amount transferred to the Build Illinois | ||||||
17 | Fund from the State
and Local Sales Tax Reform Fund shall be | ||||||
18 | less than the Annual Specified
Amount (as defined in Section 3 | ||||||
19 | of the Retailers' Occupation Tax Act), an
amount equal to the | ||||||
20 | difference shall be immediately paid into the Build
Illinois | ||||||
21 | Fund from other moneys received by the Department pursuant to | ||||||
22 | the
Tax Acts; and further provided, that if on the last | ||||||
23 | business day of any
month the sum of (1) the Tax Act Amount | ||||||
24 | required to be deposited into the
Build Illinois Bond Account | ||||||
25 | in the Build Illinois Fund during such month
and (2) the amount | ||||||
26 | transferred during such month to the Build Illinois Fund
from |
| |||||||
| |||||||
1 | the State and Local Sales Tax Reform Fund shall have been less | ||||||
2 | than
1/12 of the Annual Specified Amount, an amount equal to | ||||||
3 | the difference
shall be immediately paid into the Build | ||||||
4 | Illinois Fund from other moneys
received by the Department | ||||||
5 | pursuant to the Tax Acts; and,
further provided, that in no | ||||||
6 | event shall the payments required under the
preceding proviso | ||||||
7 | result in aggregate payments into the Build Illinois Fund
| ||||||
8 | pursuant to this clause (b) for any fiscal year in excess of | ||||||
9 | the greater
of (i) the Tax Act Amount or (ii) the Annual | ||||||
10 | Specified Amount for such
fiscal year; and, further provided, | ||||||
11 | that the amounts payable into the Build
Illinois Fund under | ||||||
12 | this clause (b) shall be payable only until such time
as the | ||||||
13 | aggregate amount on deposit under each trust
indenture | ||||||
14 | securing Bonds issued and outstanding pursuant to the Build
| ||||||
15 | Illinois Bond Act is sufficient, taking into account any | ||||||
16 | future investment
income, to fully provide, in accordance with | ||||||
17 | such indenture, for the
defeasance of or the payment of the | ||||||
18 | principal of, premium, if any, and
interest on the Bonds | ||||||
19 | secured by such indenture and on any Bonds expected
to be | ||||||
20 | issued thereafter and all fees and costs payable with respect | ||||||
21 | thereto,
all as certified by the Director of the
Bureau of the | ||||||
22 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
23 | the last
business day of any month in which Bonds are | ||||||
24 | outstanding pursuant to the
Build Illinois Bond Act, the | ||||||
25 | aggregate of the moneys deposited
in the Build Illinois Bond | ||||||
26 | Account in the Build Illinois Fund in such month
shall be less |
| |||||||
| |||||||
1 | than the amount required to be transferred in such month from
| ||||||
2 | the Build Illinois Bond Account to the Build Illinois Bond | ||||||
3 | Retirement and
Interest Fund pursuant to Section 13 of the | ||||||
4 | Build Illinois Bond Act, an
amount equal to such deficiency | ||||||
5 | shall be immediately paid
from other moneys received by the | ||||||
6 | Department pursuant to the Tax Acts
to the Build Illinois | ||||||
7 | Fund; provided, however, that any amounts paid to the
Build | ||||||
8 | Illinois Fund in any fiscal year pursuant to this sentence | ||||||
9 | shall be
deemed to constitute payments pursuant to clause (b) | ||||||
10 | of the preceding
sentence and shall reduce the amount | ||||||
11 | otherwise payable for such fiscal year
pursuant to clause (b) | ||||||
12 | of the preceding sentence. The moneys received by
the | ||||||
13 | Department pursuant to this Act and required to be deposited | ||||||
14 | into the
Build Illinois Fund are subject to the pledge, claim | ||||||
15 | and charge set forth
in Section 12 of the Build Illinois Bond | ||||||
16 | Act. | ||||||
17 | Subject to payment of amounts into the Build Illinois Fund | ||||||
18 | as provided in
the preceding paragraph or in any amendment | ||||||
19 | thereto hereafter enacted, the
following specified monthly | ||||||
20 | installment of the amount requested in the
certificate of the | ||||||
21 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||
22 | provided under Section 8.25f of the State Finance Act, but not | ||||||
23 | in
excess of the sums designated as "Total Deposit", shall be
| ||||||
24 | deposited in the aggregate from collections under Section 9 of | ||||||
25 | the Use Tax
Act, Section 9 of the Service Use Tax Act, Section | ||||||
26 | 9 of the Service
Occupation Tax Act, and Section 3 of the |
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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1 | Retailers' Occupation Tax Act into
the McCormick Place | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2 | Expansion Project Fund in the specified fiscal years. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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| |||||||||||||||||
4 | Beginning July 20, 1993 and in each month of each fiscal | ||||||||||||||||
5 | year thereafter,
one-eighth of the amount requested in the | ||||||||||||||||
6 | certificate of the Chairman of
the Metropolitan Pier and | ||||||||||||||||
7 | Exposition Authority for that fiscal year, less
the amount | ||||||||||||||||
8 | deposited into the McCormick Place Expansion Project Fund by | ||||||||||||||||
9 | the
State Treasurer in the respective month under subsection | ||||||||||||||||
10 | (g) of Section 13
of the Metropolitan Pier and Exposition | ||||||||||||||||
11 | Authority Act, plus cumulative
deficiencies in the deposits | ||||||||||||||||
12 | required under this Section for previous
months and years, | ||||||||||||||||
13 | shall be deposited into the McCormick Place Expansion
Project | ||||||||||||||||
14 | Fund, until the full amount requested for the fiscal year, but | ||||||||||||||||
15 | not
in excess of the amount specified above as "Total | ||||||||||||||||
16 | Deposit", has been deposited. | ||||||||||||||||
17 | Subject to payment of amounts into the Capital Projects | ||||||||||||||||
18 | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, | ||||||||||||||||
19 | and the McCormick Place Expansion Project Fund pursuant to the | ||||||||||||||||
20 | preceding paragraphs or in any amendments thereto hereafter | ||||||||||||||||
21 | enacted, for aviation fuel sold on or after December 1, 2019, | ||||||||||||||||
22 | the Department shall each month deposit into the Aviation Fuel | ||||||||||||||||
23 | Sales Tax Refund Fund an amount estimated by the Department to | ||||||||||||||||
24 | be required for refunds of the 80% portion of the tax on | ||||||||||||||||
25 | aviation fuel under this Act. The Department shall only | ||||||||||||||||
26 | deposit moneys into the Aviation Fuel Sales Tax Refund Fund |
| |||||||
| |||||||
1 | under this paragraph for so long as the revenue use | ||||||
2 | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | ||||||
3 | binding on the State. | ||||||
4 | Subject to payment of amounts into the Build Illinois Fund | ||||||
5 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
6 | preceding paragraphs or
in any amendments thereto
hereafter | ||||||
7 | enacted,
beginning July 1, 1993 and ending on September 30, | ||||||
8 | 2013, the Department shall each month pay into the Illinois
| ||||||
9 | Tax Increment Fund 0.27% of 80% of the net revenue realized for | ||||||
10 | the preceding
month from the 6.25% general rate on the selling | ||||||
11 | price of tangible personal
property. | ||||||
12 | Subject to payment of amounts into the Build Illinois Fund | ||||||
13 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
14 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
15 | enacted, beginning with the receipt of the first
report of | ||||||
16 | taxes paid by an eligible business and continuing for a | ||||||
17 | 25-year
period, the Department shall each month pay into the | ||||||
18 | Energy Infrastructure
Fund 80% of the net revenue realized | ||||||
19 | from the 6.25% general rate on the
selling price of | ||||||
20 | Illinois-mined coal that was sold to an eligible business.
For | ||||||
21 | purposes of this paragraph, the term "eligible business" means | ||||||
22 | a new
electric generating facility certified pursuant to | ||||||
23 | Section 605-332 of the
Department of Commerce and
Economic | ||||||
24 | Opportunity Law of the Civil Administrative
Code of Illinois. | ||||||
25 | Subject to payment of amounts into the Build Illinois | ||||||
26 | Fund, the McCormick Place Expansion Project Fund, the Illinois |
| |||||||
| |||||||
1 | Tax Increment Fund, and the Energy Infrastructure Fund | ||||||
2 | pursuant to the preceding paragraphs or in any amendments to | ||||||
3 | this Section hereafter enacted, beginning on the first day of | ||||||
4 | the first calendar month to occur on or after August 26, 2014 | ||||||
5 | (the effective date of Public Act 98-1098), each month, from | ||||||
6 | the collections made under Section 9 of the Use Tax Act, | ||||||
7 | Section 9 of the Service Use Tax Act, Section 9 of the Service | ||||||
8 | Occupation Tax Act, and Section 3 of the Retailers' Occupation | ||||||
9 | Tax Act, the Department shall pay into the Tax Compliance and | ||||||
10 | Administration Fund, to be used, subject to appropriation, to | ||||||
11 | fund additional auditors and compliance personnel at the | ||||||
12 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
13 | the cash receipts collected during the preceding fiscal year | ||||||
14 | by the Audit Bureau of the Department under the Use Tax Act, | ||||||
15 | the Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
16 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
17 | and use taxes administered by the Department. | ||||||
18 | Subject to payments of amounts into the Build Illinois | ||||||
19 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
20 | Tax Increment Fund, the Energy Infrastructure Fund, and the | ||||||
21 | Tax Compliance and Administration Fund as provided in this | ||||||
22 | Section, beginning on July 1, 2018 the Department shall pay | ||||||
23 | each month into the Downstate Public Transportation Fund the | ||||||
24 | moneys required to be so paid under Section 2-3 of the | ||||||
25 | Downstate Public Transportation Act. | ||||||
26 | Subject to successful execution and delivery of a |
| |||||||
| |||||||
1 | public-private agreement between the public agency and private | ||||||
2 | entity and completion of the civic build, beginning on July 1, | ||||||
3 | 2023, of the remainder of the moneys received by the | ||||||
4 | Department under the Use Tax Act, the Service Use Tax Act, the | ||||||
5 | Service Occupation Tax Act, and this Act, the Department shall | ||||||
6 | deposit the following specified deposits in the aggregate from | ||||||
7 | collections under the Use Tax Act, the Service Use Tax Act, the | ||||||
8 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
9 | Act, as required under Section 8.25g of the State Finance Act | ||||||
10 | for distribution consistent with the Public-Private | ||||||
11 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
12 | The moneys received by the Department pursuant to this Act and | ||||||
13 | required to be deposited into the Civic and Transit | ||||||
14 | Infrastructure Fund are subject to the pledge, claim, and | ||||||
15 | charge set forth in Section 25-55 of the Public-Private | ||||||
16 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
17 | As used in this paragraph, "civic build", "private entity", | ||||||
18 | "public-private agreement", and "public agency" have the | ||||||
19 | meanings provided in Section 25-10 of the Public-Private | ||||||
20 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
21 | Fiscal Year ............................Total Deposit | ||||||
22 | 2024 ....................................$200,000,000 | ||||||
23 | 2025 ....................................$206,000,000 | ||||||
24 | 2026 ....................................$212,200,000 | ||||||
25 | 2027 ....................................$218,500,000 | ||||||
26 | 2028 ....................................$225,100,000 |
| |||||||
| |||||||
1 | 2029 ....................................$288,700,000 | ||||||
2 | 2030 ....................................$298,900,000 | ||||||
3 | 2031 ....................................$309,300,000 | ||||||
4 | 2032 ....................................$320,100,000 | ||||||
5 | 2033 ....................................$331,200,000 | ||||||
6 | 2034 ....................................$341,200,000 | ||||||
7 | 2035 ....................................$351,400,000 | ||||||
8 | 2036 ....................................$361,900,000 | ||||||
9 | 2037 ....................................$372,800,000 | ||||||
10 | 2038 ....................................$384,000,000 | ||||||
11 | 2039 ....................................$395,500,000 | ||||||
12 | 2040 ....................................$407,400,000 | ||||||
13 | 2041 ....................................$419,600,000 | ||||||
14 | 2042 ....................................$432,200,000 | ||||||
15 | 2043 ....................................$445,100,000 | ||||||
16 | Beginning July 1, 2021 and until July 1, 2022, subject to | ||||||
17 | the payment of amounts into the State and Local Sales Tax | ||||||
18 | Reform Fund, the Build Illinois Fund, the McCormick Place | ||||||
19 | Expansion Project Fund, the Illinois Tax Increment Fund, the | ||||||
20 | Energy Infrastructure Fund, and the Tax Compliance and | ||||||
21 | Administration Fund as provided in this Section, the | ||||||
22 | Department shall pay each month into the Road Fund the amount | ||||||
23 | estimated to represent 16% of the net revenue realized from | ||||||
24 | the taxes imposed on motor fuel and gasohol. Beginning July 1, | ||||||
25 | 2022 and until July 1, 2023, subject to the payment of amounts | ||||||
26 | into the State and Local Sales Tax Reform Fund, the Build |
| |||||||
| |||||||
1 | Illinois Fund, the McCormick Place Expansion Project Fund, the | ||||||
2 | Illinois Tax Increment Fund, the Energy Infrastructure Fund, | ||||||
3 | and the Tax Compliance and Administration Fund as provided in | ||||||
4 | this Section, the Department shall pay each month into the | ||||||
5 | Road Fund the amount estimated to represent 32% of the net | ||||||
6 | revenue realized from the taxes imposed on motor fuel and | ||||||
7 | gasohol. Beginning July 1, 2023 and until July 1, 2024, | ||||||
8 | subject to the payment of amounts into the State and Local | ||||||
9 | Sales Tax Reform Fund, the Build Illinois Fund, the McCormick | ||||||
10 | Place Expansion Project Fund, the Illinois Tax Increment Fund, | ||||||
11 | the 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 48% of the net revenue realized from | ||||||
15 | the taxes imposed on motor fuel and gasohol. Beginning July 1, | ||||||
16 | 2024 and until July 1, 2025, 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 64% of the net | ||||||
23 | revenue realized from the taxes imposed on motor fuel and | ||||||
24 | gasohol. Beginning on July 1, 2025, subject to the payment of | ||||||
25 | amounts into the State and Local Sales Tax Reform Fund, the | ||||||
26 | Build Illinois Fund, the McCormick Place Expansion Project |
| |||||||
| |||||||
1 | Fund, the Illinois Tax Increment Fund, the Energy | ||||||
2 | Infrastructure Fund, and the Tax Compliance and Administration | ||||||
3 | Fund as provided in this Section, the Department shall pay | ||||||
4 | each month into the Road Fund the amount estimated to | ||||||
5 | represent 80% of the net revenue realized from the taxes | ||||||
6 | imposed on motor fuel and gasohol. As used in this paragraph | ||||||
7 | "motor fuel" has the meaning given to that term in Section 1.1 | ||||||
8 | of the Motor Fuel Tax Law, and "gasohol" has the meaning given | ||||||
9 | to that term in Section 3-40 of this Act. | ||||||
10 | Of the remainder of the moneys received by the Department | ||||||
11 | pursuant
to this Act, 75% thereof shall be paid into the State | ||||||
12 | Treasury and 25%
shall be reserved in a special account and | ||||||
13 | used only for the transfer to
the Common School Fund as part of | ||||||
14 | the monthly transfer from the General
Revenue Fund in | ||||||
15 | accordance with Section 8a of the State
Finance Act. | ||||||
16 | As soon as possible after the first day of each month, upon | ||||||
17 | certification
of the Department of Revenue, the Comptroller | ||||||
18 | shall order transferred and
the Treasurer shall transfer from | ||||||
19 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
20 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
21 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
22 | transfer is no longer required
and shall not be made. | ||||||
23 | Net revenue realized for a month shall be the revenue | ||||||
24 | collected
by the State pursuant to this Act, less the amount | ||||||
25 | paid out during that
month as refunds to taxpayers for | ||||||
26 | overpayment of liability. |
| |||||||
| |||||||
1 | For greater simplicity of administration, manufacturers, | ||||||
2 | importers
and wholesalers whose products are sold at retail in | ||||||
3 | Illinois by
numerous retailers, and who wish to do so, may | ||||||
4 | assume the responsibility
for accounting and paying to the | ||||||
5 | Department all tax accruing under this
Act with respect to | ||||||
6 | such sales, if the retailers who are affected do not
make | ||||||
7 | written objection to the Department to this arrangement. | ||||||
8 | (Source: P.A. 101-10, Article 15, Section 15-10, eff. 6-5-19; | ||||||
9 | 101-10, Article 25, Section 25-105, eff. 6-5-19; 101-27, eff. | ||||||
10 | 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19; | ||||||
11 | 101-636, eff. 6-10-20; 102-700, Article 60, Section 60-15, | ||||||
12 | eff. 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22; | ||||||
13 | 102-1019, eff. 1-1-23; revised 12-13-22.)
| ||||||
14 | Section 15. The Retailers' Occupation Tax Act is amended | ||||||
15 | by changing Sections 2-8, 2-10, and 3 as follows:
| ||||||
16 | (35 ILCS 120/2-8) | ||||||
17 | Sec. 2-8. Sales tax holiday items. | ||||||
18 | (a) Any tangible personal property described in this | ||||||
19 | subsection is a sales tax holiday item and qualifies for the
| ||||||
20 | 1.25% reduced rate of tax during the sales tax holiday period | ||||||
21 | for the period set forth in Section 2-10 of this Act | ||||||
22 | (hereinafter
referred to as the Sales Tax Holiday Period) . The | ||||||
23 | reduced rate on these items shall be
administered under the | ||||||
24 | provisions of subsection (b) of this Section. The following |
| |||||||
| |||||||
1 | items are subject to the
reduced rate: | ||||||
2 | (1) Clothing items that each have a retail selling | ||||||
3 | price of less than $125. | ||||||
4 | "Clothing" means, unless otherwise specified in this | ||||||
5 | Section, all human wearing
apparel suitable for general | ||||||
6 | use. "Clothing" does not include clothing
accessories, | ||||||
7 | protective equipment, or sport or recreational equipment.
| ||||||
8 | "Clothing" includes, but is not limited to: household and | ||||||
9 | shop aprons; athletic
supporters; bathing suits and caps; | ||||||
10 | belts and suspenders; boots; coats and
jackets; ear muffs; | ||||||
11 | footlets; gloves and mittens for general use; hats and | ||||||
12 | caps;
hosiery; insoles for shoes; lab coats; neckties; | ||||||
13 | overshoes; pantyhose;
rainwear; rubber pants; sandals; | ||||||
14 | scarves; shoes and shoelaces; slippers;
sneakers; socks | ||||||
15 | and stockings; steel-toed shoes; underwear; and school
| ||||||
16 | uniforms. | ||||||
17 | "Clothing accessories" means, but is not limited to: | ||||||
18 | briefcases; cosmetics; hair
notions, including, but not | ||||||
19 | limited to barrettes, hair bows, and hair nets;
handbags; | ||||||
20 | handkerchiefs; jewelry; non-prescription sunglasses; | ||||||
21 | umbrellas;
wallets; watches; and wigs and hair pieces. | ||||||
22 | "Protective equipment" means, but is not limited to: | ||||||
23 | breathing masks; clean
room apparel and equipment; ear and | ||||||
24 | hearing protectors; face shields; hard
hats; helmets; | ||||||
25 | paint or dust respirators; protective gloves; safety | ||||||
26 | glasses and
goggles; safety belts; tool belts; and |
| |||||||
| |||||||
1 | welder's gloves and masks. | ||||||
2 | "Sport or recreational equipment" means, but is not | ||||||
3 | limited to: ballet and tap
shoes; cleated or spiked | ||||||
4 | athletic shoes; gloves, including, but not limited to,
| ||||||
5 | baseball, bowling, boxing, hockey, and golf gloves; | ||||||
6 | goggles; hand and elbow guards;
life preservers and vests; | ||||||
7 | mouth guards; roller and ice skates; shin guards;
shoulder | ||||||
8 | pads; ski boots; waders; and wetsuits and fins. | ||||||
9 | (2) School supplies. "School supplies" means, unless | ||||||
10 | otherwise specified in this
Section, items used by a | ||||||
11 | student in a course of study. The purchase of school
| ||||||
12 | supplies for use by persons other than students for use in | ||||||
13 | a course of study are not
eligible for the reduced rate of | ||||||
14 | tax. "School supplies" do not include school art
supplies; | ||||||
15 | school instructional materials; cameras; film and memory | ||||||
16 | cards;
videocameras, tapes, and videotapes; computers; | ||||||
17 | cell phones; Personal Digital
Assistants (PDAs); handheld | ||||||
18 | electronic schedulers; and school computer
supplies. | ||||||
19 | "School supplies" includes, but is not limited to: | ||||||
20 | binders; book bags;
calculators; cellophane tape; | ||||||
21 | blackboard chalk; compasses; composition books;
crayons; | ||||||
22 | erasers; expandable, pocket, plastic, and manila folders; | ||||||
23 | glue, paste,
and paste sticks; highlighters; index cards; | ||||||
24 | index card boxes; legal pads; lunch
boxes; markers; | ||||||
25 | notebooks; paper, including loose leaf ruled notebook | ||||||
26 | paper, copy paper,
graph paper, tracing paper, manila |
| |||||||
| |||||||
1 | paper, colored paper, poster board, and
construction | ||||||
2 | paper; pencils; pencil leads; pens; ink and ink refills | ||||||
3 | for pens; pencil
boxes and other school supply boxes; | ||||||
4 | pencil sharpeners; protractors; rulers;
scissors; and | ||||||
5 | writing tablets. | ||||||
6 | "School art supply" means an item commonly used by a | ||||||
7 | student in a course of
study for artwork and includes only | ||||||
8 | the following items: clay and glazes; acrylic, tempera, | ||||||
9 | and oil paint; paintbrushes for artwork; sketch and | ||||||
10 | drawing pads; and
watercolors. | ||||||
11 | "School instructional material" means written material | ||||||
12 | commonly used by a
student in a course of study as a | ||||||
13 | reference and to learn the subject being taught
and | ||||||
14 | includes only the following items: reference books; | ||||||
15 | reference maps and
globes; textbooks; and workbooks. | ||||||
16 | "School computer supply" means an item commonly used | ||||||
17 | by a student in a course
of study in which a computer is | ||||||
18 | used and applies only to the following items:
flashdrives | ||||||
19 | and other computer data storage devices; data storage | ||||||
20 | media, such as
diskettes and compact disks; boxes and | ||||||
21 | cases for disk storage; external ports or
drives; computer | ||||||
22 | cases; computer cables; computer printers; and printer
| ||||||
23 | cartridges, toner, and ink. | ||||||
24 | (b) Administration. Notwithstanding any other provision of | ||||||
25 | this Act, the reduced rate of
tax under Section 3-10 of this | ||||||
26 | Act for clothing and school supplies shall be
administered by |
| |||||||
| |||||||
1 | the Department under the provisions of this subsection (b). | ||||||
2 | (1) Bundled sales. Items that qualify for the reduced | ||||||
3 | rate of tax that are bundled
together with items that do | ||||||
4 | not qualify for the reduced rate of tax and that are sold
| ||||||
5 | for one itemized price will be subject to the reduced rate | ||||||
6 | of tax only if the value of
the items that qualify for the | ||||||
7 | reduced rate of tax exceeds the value of the items
that do | ||||||
8 | not qualify for the reduced rate of tax. | ||||||
9 | (2) Coupons and discounts. An unreimbursed discount by | ||||||
10 | the seller reduces the
sales price of the property so that | ||||||
11 | the discounted sales price determines whether
the sales | ||||||
12 | price is within a sales tax holiday price threshold. A | ||||||
13 | coupon or other
reduction in the sales price is treated as | ||||||
14 | a discount if the seller is not reimbursed
for the coupon | ||||||
15 | or reduction amount by a third party. | ||||||
16 | (3) Splitting of items normally sold together. | ||||||
17 | Articles that are normally sold as a
single unit must | ||||||
18 | continue to be sold in that manner. Such articles cannot | ||||||
19 | be priced
separately and sold as individual items in order | ||||||
20 | to obtain the reduced rate of tax.
For example, a pair of | ||||||
21 | shoes cannot have each shoe sold separately so that the
| ||||||
22 | sales price of each shoe is within a sales tax holiday | ||||||
23 | price threshold. | ||||||
24 | (4) Rain checks. A rain check is a procedure that | ||||||
25 | allows a customer to purchase an
item at a certain price at | ||||||
26 | a later time because the particular item was out of stock.
|
| |||||||
| |||||||
1 | Eligible property that customers purchase during the Sales | ||||||
2 | Tax Holiday Period
with the use of a rain check will | ||||||
3 | qualify for the reduced rate of tax regardless of
when the | ||||||
4 | rain check was issued. Issuance of a rain check during the | ||||||
5 | Sales Tax
Holiday Period will not qualify eligible | ||||||
6 | property for the reduced rate of tax if the
property is | ||||||
7 | actually purchased after the Sales Tax Holiday Period. | ||||||
8 | (5) Exchanges. The procedure for an exchange in | ||||||
9 | regards to a sales tax holiday is
as follows: | ||||||
10 | (A) If a customer purchases an item of eligible | ||||||
11 | property during the Sales Tax
Holiday Period, but | ||||||
12 | later exchanges the item for a similar eligible item,
| ||||||
13 | even if a different size, different color, or other | ||||||
14 | feature, no additional tax is
due even if the exchange | ||||||
15 | is made after the Sales Tax Holiday Period. | ||||||
16 | (B) If a customer purchases an item of eligible | ||||||
17 | property during the Sales Tax
Holiday Period, but | ||||||
18 | after the Sales Tax Holiday Period has ended, the
| ||||||
19 | customer returns the item and receives credit on the | ||||||
20 | purchase of a different
item, the 6.25% general | ||||||
21 | merchandise sales tax rate is due on the sale of the
| ||||||
22 | newly purchased item. | ||||||
23 | (C) If a customer purchases an item of eligible | ||||||
24 | property before the Sales Tax
Holiday Period, but | ||||||
25 | during the Sales Tax Holiday Period the customer
| ||||||
26 | returns the item and receives credit on the purchase |
| |||||||
| |||||||
1 | of a different item of
eligible property, the reduced | ||||||
2 | rate of tax is due on the sale of the new item
if the | ||||||
3 | new item is purchased during the Sales Tax Holiday | ||||||
4 | Period. | ||||||
5 | (6) (Blank). | ||||||
6 | (7) Order date and back orders. For the purpose of a | ||||||
7 | sales tax holiday, eligible
property qualifies for the | ||||||
8 | reduced rate of tax if: (i) the item is both delivered to | ||||||
9 | and paid for by the customer during the Sales
Tax Holiday | ||||||
10 | Period or (ii) the customer orders and pays for the item | ||||||
11 | and the seller accepts the order
during the Sales Tax | ||||||
12 | Holiday Period for immediate shipment, even if
delivery is | ||||||
13 | made after the Sales Tax Holiday Period. The seller | ||||||
14 | accepts
an order when the seller has taken action to fill | ||||||
15 | the order for immediate
shipment. Actions to fill an order | ||||||
16 | include placement of an "in date" stamp
on an order or | ||||||
17 | assignment of an "order number" to an order within the
| ||||||
18 | Sales Tax Holiday Period. An order is for immediate | ||||||
19 | shipment when the
customer does not request delayed | ||||||
20 | shipment. An order is for immediate
shipment | ||||||
21 | notwithstanding that the shipment may be delayed because | ||||||
22 | of a
backlog of orders or because stock is currently | ||||||
23 | unavailable to, or on back
order by, the seller. | ||||||
24 | (8) Returns. For a 60-day period immediately after the | ||||||
25 | Sales Tax Holiday Period,
if a customer returns an item | ||||||
26 | that would qualify for the reduced rate of tax,
credit for |
| |||||||
| |||||||
1 | or refund of sales tax shall be given only at the reduced | ||||||
2 | rate unless the
customer provides a receipt or invoice | ||||||
3 | that shows tax was paid at the 6.25%
general merchandise | ||||||
4 | rate, or the seller has sufficient documentation to show | ||||||
5 | that
tax was paid at the 6.25% general merchandise rate on | ||||||
6 | the specific item. This 60-day period is set solely for | ||||||
7 | the purpose of designating a time period during which
the | ||||||
8 | customer must provide documentation that shows that the | ||||||
9 | appropriate sales
tax rate was paid on returned | ||||||
10 | merchandise. The 60-day period is not intended to
change a | ||||||
11 | seller's policy on the time period during which the seller | ||||||
12 | will accept
returns. | ||||||
13 | (c) The Department may implement the provisions of this | ||||||
14 | Section through the use of
emergency rules, along with | ||||||
15 | permanent rules filed concurrently with such
emergency rules, | ||||||
16 | in accordance with the provisions of Section 5-45 of the | ||||||
17 | Illinois
Administrative Procedure Act. For purposes of the | ||||||
18 | Illinois Administrative
Procedure Act, the adoption of rules | ||||||
19 | to implement the provisions of this Section shall
be deemed an | ||||||
20 | emergency and necessary for the public interest, safety, and | ||||||
21 | welfare.
| ||||||
22 | (d) As used in this Section, "sales tax holiday period" | ||||||
23 | means: | ||||||
24 | (1) from August 6, 2010 through August 15, 2010; | ||||||
25 | (2) from August 5, 2022 through August 14, 2022; and | ||||||
26 | (3) from August 5, 2023 through August 14, 2023. |
| |||||||
| |||||||
1 | (Source: P.A. 102-700, eff. 4-19-22.)
| ||||||
2 | (35 ILCS 120/2-10)
| ||||||
3 | Sec. 2-10. Rate of tax. Unless otherwise provided in this | ||||||
4 | Section,
the tax imposed by this Act is at the rate of 6.25% of | ||||||
5 | gross receipts
from sales of tangible personal property made | ||||||
6 | in the course of business.
| ||||||
7 | Beginning on July 1, 2000 and through December 31, 2000, | ||||||
8 | with respect to
motor fuel, as defined in Section 1.1 of the | ||||||
9 | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | ||||||
10 | the Use Tax Act, the tax is
imposed at the rate of 1.25%.
| ||||||
11 | During the sales tax holiday period set forth in Section | ||||||
12 | 2-8, Beginning on August 6, 2010 through August 15, 2010, and | ||||||
13 | beginning again on August 5, 2022 through August 14, 2022, | ||||||
14 | with respect to sales tax holiday items as defined in Section | ||||||
15 | 2-8 of this Act, the
tax is imposed at the rate of 1.25%. | ||||||
16 | Within 14 days after July 1, 2000 ( the effective date of | ||||||
17 | Public Act 91-872) this amendatory Act of the 91st
General | ||||||
18 | Assembly , each retailer of motor fuel and gasohol shall cause | ||||||
19 | the
following notice to be posted in a prominently visible | ||||||
20 | place on each retail
dispensing device that is used to | ||||||
21 | dispense motor
fuel or gasohol in the State of Illinois: "As of | ||||||
22 | July 1, 2000, the State of
Illinois has eliminated the State's | ||||||
23 | share of sales tax on motor fuel and
gasohol through December | ||||||
24 | 31, 2000. The price on this pump should reflect the
| ||||||
25 | elimination of the tax." The notice shall be printed in bold |
| |||||||
| |||||||
1 | print on a sign
that is no smaller than 4 inches by 8 inches. | ||||||
2 | The sign shall be clearly
visible to customers. Any retailer | ||||||
3 | who fails to post or maintain a required
sign through December | ||||||
4 | 31, 2000 is guilty of a petty offense for which the fine
shall | ||||||
5 | be $500 per day per each retail premises where a violation | ||||||
6 | occurs.
| ||||||
7 | With respect to gasohol, as defined in the Use Tax Act, the | ||||||
8 | tax imposed
by this Act applies to (i) 70% of the proceeds of | ||||||
9 | sales made on or after
January 1, 1990, and before July 1, | ||||||
10 | 2003, (ii) 80% of the proceeds of
sales made on or after July | ||||||
11 | 1, 2003 and on or before July 1, 2017, and (iii) 100% of the | ||||||
12 | proceeds of sales
made thereafter.
If, at any time, however, | ||||||
13 | the tax under this Act on sales of gasohol, as
defined in
the | ||||||
14 | Use Tax Act, is imposed at the rate of 1.25%, then the
tax | ||||||
15 | imposed by this Act applies to 100% of the proceeds of sales of | ||||||
16 | gasohol
made during that time.
| ||||||
17 | With respect to majority blended ethanol fuel, as defined | ||||||
18 | in the Use Tax Act,
the
tax
imposed by this Act does not apply | ||||||
19 | to the proceeds of sales made on or after
July 1, 2003 and on | ||||||
20 | or before December 31, 2023 but applies to 100% of the
proceeds | ||||||
21 | of sales made thereafter.
| ||||||
22 | With respect to biodiesel blends, as defined in the Use | ||||||
23 | Tax Act, with no less
than 1% and no
more than 10% biodiesel, | ||||||
24 | the tax imposed by this Act
applies to (i) 80% of the proceeds | ||||||
25 | of sales made on or after July 1, 2003
and on or before | ||||||
26 | December 31, 2018 and (ii) 100% of the
proceeds of sales made |
| |||||||
| |||||||
1 | after December 31, 2018 and before January 1, 2024. On and | ||||||
2 | after January 1, 2024 and on or before December 31, 2030, the | ||||||
3 | taxation of biodiesel, renewable diesel, and biodiesel blends | ||||||
4 | shall be as provided in Section 3-5.1 of the Use Tax Act.
If, | ||||||
5 | at any time, however, the tax under this Act on sales of | ||||||
6 | biodiesel blends,
as
defined in the Use Tax Act, with no less | ||||||
7 | than 1% and no more than 10% biodiesel
is imposed at the rate | ||||||
8 | of 1.25%, then the
tax imposed by this Act applies to 100% of | ||||||
9 | the proceeds of sales of biodiesel
blends with no less than 1% | ||||||
10 | and no more than 10% biodiesel
made
during that time.
| ||||||
11 | With respect to biodiesel, as defined in the Use Tax Act, | ||||||
12 | and biodiesel
blends, as defined in the Use Tax Act, with
more | ||||||
13 | than 10% but no more than 99% biodiesel, the tax imposed by | ||||||
14 | this Act
does not apply to the proceeds of sales made on or | ||||||
15 | after July 1, 2003
and on or before December 31, 2023. On and | ||||||
16 | after January 1, 2024 and on or before December 31, 2030, the | ||||||
17 | taxation of biodiesel, renewable diesel, and biodiesel blends | ||||||
18 | shall be as provided in Section 3-5.1 of the Use Tax Act.
| ||||||
19 | Until July 1, 2022 and beginning again on July 1, 2023, | ||||||
20 | with respect to food for human consumption that is to be | ||||||
21 | consumed off the
premises where it is sold (other than | ||||||
22 | alcoholic beverages, food consisting of or infused with adult | ||||||
23 | use cannabis, soft drinks, and
food that has been prepared for | ||||||
24 | immediate consumption), the tax is imposed at the rate of 1%. | ||||||
25 | Beginning July 1, 2022 and until July 1, 2023, with respect to | ||||||
26 | food for human consumption that is to be consumed off the |
| |||||||
| |||||||
1 | premises where it is sold (other than alcoholic beverages, | ||||||
2 | food consisting of or infused with adult use cannabis, soft | ||||||
3 | drinks, and food that has been prepared for immediate | ||||||
4 | consumption), the tax is imposed at the rate of 0%. | ||||||
5 | With respect to prescription and
nonprescription | ||||||
6 | medicines, drugs, medical appliances, products classified as | ||||||
7 | Class III medical devices by the United States Food and Drug | ||||||
8 | Administration that are used for cancer treatment pursuant to | ||||||
9 | a prescription, as well as any accessories and components | ||||||
10 | related to those devices, modifications to a motor
vehicle for | ||||||
11 | the purpose of rendering it usable by a person with a | ||||||
12 | disability, and
insulin, blood sugar testing materials, | ||||||
13 | syringes, and needles used by human diabetics, the tax is | ||||||
14 | imposed at the rate of 1%. For the purposes of this
Section, | ||||||
15 | until September 1, 2009: the term "soft drinks" means any | ||||||
16 | complete, finished, ready-to-use,
non-alcoholic drink, whether | ||||||
17 | carbonated or not, including , but not limited to ,
soda water, | ||||||
18 | cola, fruit juice, vegetable juice, carbonated water, and all | ||||||
19 | other
preparations commonly known as soft drinks of whatever | ||||||
20 | kind or description that
are contained in any closed or sealed | ||||||
21 | bottle, can, carton, or container,
regardless of size; but | ||||||
22 | "soft drinks" does not include coffee, tea, non-carbonated
| ||||||
23 | water, infant formula, milk or milk products as defined in the | ||||||
24 | Grade A
Pasteurized Milk and Milk Products Act, or drinks | ||||||
25 | containing 50% or more
natural fruit or vegetable juice.
| ||||||
26 | Notwithstanding any other provisions of this
Act, |
| |||||||
| |||||||
1 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
2 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
3 | drinks" does do not include beverages that contain milk or | ||||||
4 | milk products, soy, rice or similar milk substitutes, or | ||||||
5 | greater than 50% of vegetable or fruit juice by volume. | ||||||
6 | Until August 1, 2009, and notwithstanding any other | ||||||
7 | provisions of this
Act, "food for human consumption that is to | ||||||
8 | be consumed off the premises where
it is sold" includes all | ||||||
9 | food sold through a vending machine, except soft
drinks and | ||||||
10 | food products that are dispensed hot from a vending machine,
| ||||||
11 | regardless of the location of the vending machine. Beginning | ||||||
12 | August 1, 2009, and notwithstanding any other provisions of | ||||||
13 | this Act, "food for human consumption that is to be consumed | ||||||
14 | off the premises where it is sold" includes all food sold | ||||||
15 | through a vending machine, except soft drinks, candy, and food | ||||||
16 | products that are dispensed hot from a vending machine, | ||||||
17 | regardless of the location of the vending machine.
| ||||||
18 | Notwithstanding any other provisions of this
Act, | ||||||
19 | beginning September 1, 2009, "food for human consumption that | ||||||
20 | is to be consumed off the premises where
it is sold" does not | ||||||
21 | include candy. For purposes of this Section, "candy" means a | ||||||
22 | preparation of sugar, honey, or other natural or artificial | ||||||
23 | sweeteners in combination with chocolate, fruits, nuts or | ||||||
24 | other ingredients or flavorings in the form of bars, drops, or | ||||||
25 | pieces. "Candy" does not include any preparation that contains | ||||||
26 | flour or requires refrigeration. |
| |||||||
| |||||||
1 | Notwithstanding any other provisions of this
Act, | ||||||
2 | beginning September 1, 2009, "nonprescription medicines and | ||||||
3 | drugs" does not include grooming and hygiene products. For | ||||||
4 | purposes of this Section, "grooming and hygiene products" | ||||||
5 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
6 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
7 | lotions and screens, unless those products are available by | ||||||
8 | prescription only, regardless of whether the products meet the | ||||||
9 | definition of "over-the-counter-drugs". For the purposes of | ||||||
10 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
11 | use that contains a label that identifies the product as a drug | ||||||
12 | as required by 21 CFR C.F.R. § 201.66. The | ||||||
13 | "over-the-counter-drug" label includes: | ||||||
14 | (A) a A "Drug Facts" panel; or | ||||||
15 | (B) a A statement of the "active ingredient(s)" with a | ||||||
16 | list of those ingredients contained in the compound, | ||||||
17 | substance or preparation.
| ||||||
18 | Beginning on January 1, 2014 ( the effective date of Public | ||||||
19 | Act 98-122) this amendatory Act of the 98th General Assembly , | ||||||
20 | "prescription and nonprescription medicines and drugs" | ||||||
21 | 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 |
| |||||||
| |||||||
1 | and does not include cannabis subject to tax under the | ||||||
2 | Compassionate Use of Medical Cannabis Program Act. | ||||||
3 | (Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19; | ||||||
4 | 102-4, eff. 4-27-21; 102-700, Article 20, Section 20-20, eff. | ||||||
5 | 4-19-22; 102-700, Article 60, Section 60-30, eff. 4-19-22; | ||||||
6 | 102-700, Article 65, Section 65-10, eff. 4-19-22; revised | ||||||
7 | 6-1-22.)
| ||||||
8 | (35 ILCS 120/3) (from Ch. 120, par. 442)
| ||||||
9 | Sec. 3. Except as provided in this Section, on or before | ||||||
10 | the twentieth
day of each calendar month, every person engaged | ||||||
11 | in the business of
selling tangible personal property at | ||||||
12 | retail in this State during the
preceding calendar month shall | ||||||
13 | file a return with the Department, stating: | ||||||
14 | 1. The name of the seller; | ||||||
15 | 2. His residence address and the address of his | ||||||
16 | principal place of
business and the address of the | ||||||
17 | principal place of business (if that is
a different | ||||||
18 | address) from which he engages in the business of selling
| ||||||
19 | tangible personal property at retail in this State; | ||||||
20 | 3. Total amount of receipts received by him during the | ||||||
21 | preceding
calendar month or quarter, as the case may be, | ||||||
22 | from sales of tangible
personal property, and from | ||||||
23 | services furnished, by him during such
preceding calendar | ||||||
24 | month or quarter; | ||||||
25 | 4. Total amount received by him during the preceding |
| |||||||
| |||||||
1 | calendar month or
quarter on charge and time sales of | ||||||
2 | tangible personal property, and from
services furnished, | ||||||
3 | by him prior to the month or quarter for which the return
| ||||||
4 | is filed; | ||||||
5 | 5. Deductions allowed by law; | ||||||
6 | 6. Gross receipts which were received by him during | ||||||
7 | the preceding
calendar month or quarter and upon the basis | ||||||
8 | of which the tax is imposed, including gross receipts on | ||||||
9 | food for human consumption that is to be consumed off the | ||||||
10 | premises where it is sold (other than alcoholic beverages, | ||||||
11 | food consisting of or infused with adult use cannabis, | ||||||
12 | soft drinks, and food that has been prepared for immediate | ||||||
13 | consumption) which were received during the preceding | ||||||
14 | calendar month or quarter and upon which tax would have | ||||||
15 | been due but for the 0% rate imposed under Public Act | ||||||
16 | 102-700 this amendatory Act of the 102nd General Assembly ; | ||||||
17 | 7. The amount of credit provided in Section 2d of this | ||||||
18 | Act; | ||||||
19 | 8. The amount of tax due, including the amount of tax | ||||||
20 | that would have been due on food for human consumption | ||||||
21 | that is to be consumed off the premises where it is sold | ||||||
22 | (other than alcoholic beverages, food consisting of or | ||||||
23 | infused with adult use cannabis, soft drinks, and food | ||||||
24 | that has been prepared for immediate consumption) but for | ||||||
25 | the 0% rate imposed under Public Act 102-700 this | ||||||
26 | amendatory Act of the 102nd General Assembly ; |
| |||||||
| |||||||
1 | 9. The signature of the taxpayer; and | ||||||
2 | 10. Such other reasonable information as the | ||||||
3 | Department may require. | ||||||
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 | If a taxpayer fails to sign a return within 30 days after | ||||||
21 | the proper notice
and demand for signature by the Department, | ||||||
22 | the return shall be considered
valid and any amount shown to be | ||||||
23 | due on the return shall be deemed assessed. | ||||||
24 | Each return shall be accompanied by the statement of | ||||||
25 | prepaid tax issued
pursuant to Section 2e for which credit is | ||||||
26 | claimed. |
| |||||||
| |||||||
1 | Prior to October 1, 2003, and on and after September 1, | ||||||
2 | 2004 a retailer may accept a Manufacturer's Purchase
Credit
| ||||||
3 | certification from a purchaser in satisfaction of Use Tax
as | ||||||
4 | provided in Section 3-85 of the Use Tax Act if the purchaser | ||||||
5 | provides the
appropriate documentation as required by Section | ||||||
6 | 3-85
of the Use Tax Act. A Manufacturer's Purchase Credit
| ||||||
7 | certification, accepted by a retailer prior to October 1, 2003 | ||||||
8 | and on and after September 1, 2004 as provided
in
Section 3-85 | ||||||
9 | of the Use Tax Act, may be used by that retailer to
satisfy | ||||||
10 | Retailers' Occupation Tax liability in the amount claimed in
| ||||||
11 | the certification, not to exceed 6.25% of the receipts
subject | ||||||
12 | to tax from a qualifying purchase. A Manufacturer's Purchase | ||||||
13 | Credit
reported on any original or amended return
filed under
| ||||||
14 | this Act after October 20, 2003 for reporting periods prior to | ||||||
15 | September 1, 2004 shall be disallowed. Manufacturer's Purchase | ||||||
16 | Credit reported on annual returns due on or after January 1, | ||||||
17 | 2005 will be disallowed for periods prior to September 1, | ||||||
18 | 2004. No Manufacturer's
Purchase Credit may be used after | ||||||
19 | September 30, 2003 through August 31, 2004 to
satisfy any
tax | ||||||
20 | liability imposed under this Act, including any audit | ||||||
21 | liability. | ||||||
22 | The Department may require returns to be filed on a | ||||||
23 | quarterly basis.
If so required, a return for each calendar | ||||||
24 | quarter shall be filed on or
before the twentieth day of the | ||||||
25 | calendar month following the end of such
calendar quarter. The | ||||||
26 | taxpayer shall also file a return with the
Department for each |
| |||||||
| |||||||
1 | of the first two months of each calendar quarter, on or
before | ||||||
2 | the twentieth day of the following calendar month, stating: | ||||||
3 | 1. The name of the seller; | ||||||
4 | 2. The address of the principal place of business from | ||||||
5 | which he engages
in the business of selling tangible | ||||||
6 | personal property at retail in this State; | ||||||
7 | 3. The total amount of taxable receipts received by | ||||||
8 | him during the
preceding calendar month from sales of | ||||||
9 | tangible personal property by him
during such preceding | ||||||
10 | calendar month, including receipts from charge and
time | ||||||
11 | sales, but less all deductions allowed by law; | ||||||
12 | 4. The amount of credit provided in Section 2d of this | ||||||
13 | Act; | ||||||
14 | 5. The amount of tax due; and | ||||||
15 | 6. Such other reasonable information as the Department | ||||||
16 | may
require. | ||||||
17 | Every person engaged in the business of selling aviation | ||||||
18 | fuel at retail in this State during the preceding calendar | ||||||
19 | month shall, instead of reporting and paying tax 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 selling aviation fuel shall file all | ||||||
25 | aviation fuel tax returns and shall make all aviation fuel tax | ||||||
26 | payments by electronic means in the manner and form required |
| |||||||
| |||||||
1 | by the Department. For purposes of this Section, "aviation | ||||||
2 | fuel" means jet fuel and aviation gasoline. | ||||||
3 | Beginning on October 1, 2003, any person who is not a | ||||||
4 | licensed
distributor, importing distributor, or manufacturer, | ||||||
5 | as defined in the Liquor
Control Act of 1934, but is engaged in | ||||||
6 | the business of
selling, at retail, alcoholic liquor
shall | ||||||
7 | file a statement with the Department of Revenue, in a format
| ||||||
8 | and at a time prescribed by the Department, showing the total | ||||||
9 | amount paid for
alcoholic liquor purchased during the | ||||||
10 | preceding month and such other
information as is reasonably | ||||||
11 | required by the Department.
The Department may adopt rules to | ||||||
12 | require
that this statement be filed in an electronic or | ||||||
13 | telephonic format. Such rules
may provide for exceptions from | ||||||
14 | the filing requirements of this paragraph. For
the
purposes of | ||||||
15 | this
paragraph, the term "alcoholic liquor" shall have the | ||||||
16 | meaning prescribed in the
Liquor Control Act of 1934. | ||||||
17 | Beginning on October 1, 2003, every distributor, importing | ||||||
18 | distributor, and
manufacturer of alcoholic liquor as defined | ||||||
19 | in the Liquor Control Act of 1934,
shall file a
statement with | ||||||
20 | the Department of Revenue, no later than the 10th day of the
| ||||||
21 | month for the
preceding month during which transactions | ||||||
22 | occurred, by electronic means,
showing the
total amount of | ||||||
23 | gross receipts from the sale of alcoholic liquor sold or
| ||||||
24 | distributed during
the preceding month to purchasers; | ||||||
25 | identifying the purchaser to whom it was
sold or
distributed; | ||||||
26 | the purchaser's tax registration number; and such other
|
| |||||||
| |||||||
1 | information
reasonably required by the Department. A | ||||||
2 | distributor, importing distributor, or manufacturer of | ||||||
3 | alcoholic liquor must personally deliver, mail, or provide by | ||||||
4 | electronic means to each retailer listed on the monthly | ||||||
5 | statement a report containing a cumulative total of that | ||||||
6 | distributor's, importing distributor's, or manufacturer's | ||||||
7 | total sales of alcoholic liquor to that retailer no later than | ||||||
8 | the 10th day of the month for the preceding month during which | ||||||
9 | the transaction occurred. The distributor, importing | ||||||
10 | distributor, or manufacturer shall notify the retailer as to | ||||||
11 | the method by which the distributor, importing distributor, or | ||||||
12 | manufacturer will provide the sales information. If the | ||||||
13 | retailer is unable to receive the sales information by | ||||||
14 | electronic means, the distributor, importing distributor, or | ||||||
15 | manufacturer shall furnish the sales information by personal | ||||||
16 | delivery or by mail. For purposes of this paragraph, the term | ||||||
17 | "electronic means" includes, but is not limited to, the use of | ||||||
18 | a secure Internet website, e-mail, or facsimile. | ||||||
19 | If a total amount of less than $1 is payable, refundable or | ||||||
20 | creditable,
such amount shall be disregarded if it is less | ||||||
21 | than 50 cents and shall be
increased to $1 if it is 50 cents or | ||||||
22 | more. | ||||||
23 | Notwithstanding any other provision of this Act to the | ||||||
24 | contrary, retailers subject to tax on cannabis shall file all | ||||||
25 | cannabis tax returns and shall make all cannabis tax payments | ||||||
26 | by electronic means in the manner and form required by the |
| |||||||
| |||||||
1 | Department. | ||||||
2 | Beginning October 1, 1993,
a taxpayer who has an average | ||||||
3 | monthly tax liability of $150,000 or more shall
make all | ||||||
4 | payments required by rules of the
Department by electronic | ||||||
5 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
6 | an average monthly tax liability of $100,000 or more shall | ||||||
7 | make all
payments required by rules of the Department by | ||||||
8 | electronic funds transfer.
Beginning October 1, 1995, a | ||||||
9 | taxpayer who has an average monthly tax liability
of $50,000 | ||||||
10 | or more shall make all
payments required by rules of the | ||||||
11 | Department by electronic funds transfer.
Beginning October 1, | ||||||
12 | 2000, a taxpayer who has an annual tax liability of
$200,000 or | ||||||
13 | more shall make all payments required by rules of the | ||||||
14 | Department by
electronic funds transfer. The term "annual tax | ||||||
15 | liability" shall be the sum of
the taxpayer's liabilities | ||||||
16 | under this Act, and under all other State and local
occupation | ||||||
17 | and use tax laws administered by the Department, for the | ||||||
18 | immediately
preceding calendar year.
The term "average monthly | ||||||
19 | tax liability" shall be the sum of the
taxpayer's liabilities | ||||||
20 | under this
Act, and under all other State and local occupation | ||||||
21 | and use tax
laws administered by the Department, for the | ||||||
22 | immediately preceding calendar
year divided by 12.
Beginning | ||||||
23 | on October 1, 2002, a taxpayer who has a tax liability in the
| ||||||
24 | amount set forth in subsection (b) of Section 2505-210 of the | ||||||
25 | Department of
Revenue Law shall make all payments required by | ||||||
26 | rules of the Department by
electronic funds transfer. |
| |||||||
| |||||||
1 | Before August 1 of each year beginning in 1993, the | ||||||
2 | Department shall
notify all taxpayers required to make | ||||||
3 | payments by electronic funds
transfer. All taxpayers
required | ||||||
4 | to make payments by electronic funds transfer shall make those
| ||||||
5 | payments for
a minimum of one year beginning on October 1. | ||||||
6 | Any taxpayer not required to make payments by electronic | ||||||
7 | funds transfer may
make payments by electronic funds transfer | ||||||
8 | with
the permission of the Department. | ||||||
9 | All taxpayers required to make payment by electronic funds | ||||||
10 | transfer and
any taxpayers authorized to voluntarily make | ||||||
11 | payments by electronic funds
transfer shall make those | ||||||
12 | payments in the manner authorized by the Department. | ||||||
13 | The Department shall adopt such rules as are necessary to | ||||||
14 | effectuate a
program of electronic funds transfer and the | ||||||
15 | requirements of this Section. | ||||||
16 | Any amount which is required to be shown or reported on any | ||||||
17 | return or
other document under this Act shall, if such amount | ||||||
18 | is not a whole-dollar
amount, be increased to the nearest | ||||||
19 | whole-dollar amount in any case where
the fractional part of a | ||||||
20 | dollar is 50 cents or more, and decreased to the
nearest | ||||||
21 | whole-dollar amount where the fractional part of a dollar is | ||||||
22 | less
than 50 cents. | ||||||
23 | If the retailer is otherwise required to file a monthly | ||||||
24 | return and if the
retailer's average monthly tax liability to | ||||||
25 | the Department does not exceed
$200, the Department may | ||||||
26 | authorize his returns to be filed on a quarter
annual basis, |
| |||||||
| |||||||
1 | with the return for January, February and March of a given
year | ||||||
2 | being due by April 20 of such year; with the return for April, | ||||||
3 | May and
June of a given year being due by July 20 of such year; | ||||||
4 | with the return for
July, August and September of a given year | ||||||
5 | being due by October 20 of such
year, and with the return for | ||||||
6 | October, November and December of a given
year being due by | ||||||
7 | January 20 of the following year. | ||||||
8 | If the retailer is otherwise required to file a monthly or | ||||||
9 | quarterly
return and if the retailer's average monthly tax | ||||||
10 | liability with the
Department does not exceed $50, the | ||||||
11 | Department may authorize his returns to
be filed on an annual | ||||||
12 | basis, with the return for a given year being due by
January 20 | ||||||
13 | of the following year. | ||||||
14 | Such quarter annual and annual returns, as to form and | ||||||
15 | substance,
shall be subject to the same requirements as | ||||||
16 | monthly returns. | ||||||
17 | Notwithstanding any other provision in this Act concerning | ||||||
18 | the time
within which a retailer may file his return, in the | ||||||
19 | case of any retailer
who ceases to engage in a kind of business | ||||||
20 | which makes him responsible
for filing returns under this Act, | ||||||
21 | such retailer shall file a final
return under this Act with the | ||||||
22 | Department not more than one month after
discontinuing such | ||||||
23 | business. | ||||||
24 | Where the same person has more than one business | ||||||
25 | registered with the
Department under separate registrations | ||||||
26 | under this Act, such person may
not file each return that is |
| |||||||
| |||||||
1 | due as a single return covering all such
registered | ||||||
2 | businesses, but shall file separate returns for each such
| ||||||
3 | registered business. | ||||||
4 | In addition, with respect to motor vehicles, watercraft,
| ||||||
5 | aircraft, and trailers that are required to be registered with | ||||||
6 | an agency of
this State, except as otherwise provided in this | ||||||
7 | Section, every
retailer selling this kind of tangible personal | ||||||
8 | property shall file,
with the Department, upon a form to be | ||||||
9 | prescribed and supplied by the
Department, a separate return | ||||||
10 | for each such item of tangible personal
property which the | ||||||
11 | retailer sells, except that if, in the same
transaction, (i) a | ||||||
12 | retailer of aircraft, watercraft, motor vehicles or
trailers | ||||||
13 | transfers more than one aircraft, watercraft, motor
vehicle or | ||||||
14 | trailer to another aircraft, watercraft, motor vehicle
| ||||||
15 | retailer or trailer retailer for the purpose of resale
or (ii) | ||||||
16 | a retailer of aircraft, watercraft, motor vehicles, or | ||||||
17 | trailers
transfers more than one aircraft, watercraft, motor | ||||||
18 | vehicle, or trailer to a
purchaser for use as a qualifying | ||||||
19 | rolling stock as provided in Section 2-5 of
this Act, then
that | ||||||
20 | seller may report the transfer of all aircraft,
watercraft, | ||||||
21 | motor vehicles or trailers involved in that transaction to the
| ||||||
22 | Department on the same uniform invoice-transaction reporting | ||||||
23 | return form. For
purposes of this Section, "watercraft" means | ||||||
24 | a Class 2, Class 3, or Class 4
watercraft as defined in Section | ||||||
25 | 3-2 of the Boat Registration and Safety Act, a
personal | ||||||
26 | watercraft, or any boat equipped with an inboard motor. |
| |||||||
| |||||||
1 | In addition, with respect to motor vehicles, watercraft, | ||||||
2 | aircraft, and trailers that are required to be registered with | ||||||
3 | an agency of this State, every person who is engaged in the | ||||||
4 | business of leasing or renting such items and who, in | ||||||
5 | connection with such business, sells any such item to a | ||||||
6 | retailer for the purpose of resale is, notwithstanding any | ||||||
7 | other provision of this Section to the contrary, authorized to | ||||||
8 | meet the return-filing requirement of this Act by reporting | ||||||
9 | the transfer of all the aircraft, watercraft, motor vehicles, | ||||||
10 | or trailers transferred for resale during a month to the | ||||||
11 | Department on the same uniform invoice-transaction reporting | ||||||
12 | return form on or before the 20th of the month following the | ||||||
13 | month in which the transfer takes place. Notwithstanding any | ||||||
14 | other provision of this Act to the contrary, all returns filed | ||||||
15 | under this paragraph must be filed by electronic means in the | ||||||
16 | manner and form as required by the Department. | ||||||
17 | Any retailer who sells only motor vehicles, watercraft,
| ||||||
18 | aircraft, or trailers that are required to be registered with | ||||||
19 | an agency of
this State, so that all
retailers' occupation tax | ||||||
20 | liability is required to be reported, and is
reported, on such | ||||||
21 | transaction reporting returns and who is not otherwise
| ||||||
22 | required to file monthly or quarterly returns, need not file | ||||||
23 | monthly or
quarterly returns. However, those retailers shall | ||||||
24 | be required to
file returns on an annual basis. | ||||||
25 | The transaction reporting return, in the case of motor | ||||||
26 | vehicles
or trailers that are required to be registered with |
| |||||||
| |||||||
1 | an agency of this
State, shall
be the same document as the | ||||||
2 | Uniform Invoice referred to in Section 5-402
of the Illinois | ||||||
3 | Vehicle Code and must show the name and address of the
seller; | ||||||
4 | the name and address of the purchaser; the amount of the | ||||||
5 | selling
price including the amount allowed by the retailer for | ||||||
6 | traded-in
property, if any; the amount allowed by the retailer | ||||||
7 | for the traded-in
tangible personal property, if any, to the | ||||||
8 | extent to which Section 1 of
this Act allows an exemption for | ||||||
9 | the value of traded-in property; the
balance payable after | ||||||
10 | deducting such trade-in allowance from the total
selling | ||||||
11 | price; the amount of tax due from the retailer with respect to
| ||||||
12 | such transaction; the amount of tax collected from the | ||||||
13 | purchaser by the
retailer on such transaction (or satisfactory | ||||||
14 | evidence that such tax is
not due in that particular instance, | ||||||
15 | if that is claimed to be the fact);
the place and date of the | ||||||
16 | sale; a sufficient identification of the
property sold; such | ||||||
17 | other information as is required in Section 5-402 of
the | ||||||
18 | Illinois Vehicle Code, and such other information as the | ||||||
19 | Department
may reasonably require. | ||||||
20 | The transaction reporting return in the case of watercraft
| ||||||
21 | or aircraft must show
the name and address of the seller; the | ||||||
22 | name and address of the
purchaser; the amount of the selling | ||||||
23 | price including the amount allowed
by the retailer for | ||||||
24 | traded-in property, if any; the amount allowed by
the retailer | ||||||
25 | for the traded-in tangible personal property, if any, to
the | ||||||
26 | extent to which Section 1 of this Act allows an exemption for |
| |||||||
| |||||||
1 | the
value of traded-in property; the balance payable after | ||||||
2 | deducting such
trade-in allowance from the total selling | ||||||
3 | price; the amount of tax due
from the retailer with respect to | ||||||
4 | such transaction; the amount of tax
collected from the | ||||||
5 | purchaser by the retailer on such transaction (or
satisfactory | ||||||
6 | evidence that such tax is not due in that particular
instance, | ||||||
7 | if that is claimed to be the fact); the place and date of the
| ||||||
8 | sale, a sufficient identification of the property sold, and | ||||||
9 | such other
information as the Department may reasonably | ||||||
10 | require. | ||||||
11 | Such transaction reporting return shall be filed not later | ||||||
12 | than 20
days after the day of delivery of the item that is | ||||||
13 | being sold, but may
be filed by the retailer at any time sooner | ||||||
14 | than that if he chooses to
do so. The transaction reporting | ||||||
15 | return and tax remittance or proof of
exemption from the | ||||||
16 | Illinois use tax may be transmitted to the Department
by way of | ||||||
17 | the State agency with which, or State officer with whom the
| ||||||
18 | tangible personal property must be titled or registered (if | ||||||
19 | titling or
registration is required) if the Department and | ||||||
20 | such agency or State
officer determine that this procedure | ||||||
21 | will expedite the processing of
applications for title or | ||||||
22 | registration. | ||||||
23 | With each such transaction reporting return, the retailer | ||||||
24 | shall remit
the proper amount of tax due (or shall submit | ||||||
25 | satisfactory evidence that
the sale is not taxable if that is | ||||||
26 | the case), to the Department or its
agents, whereupon the |
| |||||||
| |||||||
1 | Department shall issue, in the purchaser's name, a
use tax | ||||||
2 | receipt (or a certificate of exemption if the Department is
| ||||||
3 | satisfied that the particular sale is tax exempt) which such | ||||||
4 | purchaser
may submit to the agency with which, or State | ||||||
5 | officer with whom, he must
title or register the tangible | ||||||
6 | personal property that is involved (if
titling or registration | ||||||
7 | is required) in support of such purchaser's
application for an | ||||||
8 | Illinois certificate or other evidence of title or
| ||||||
9 | registration to such tangible personal property. | ||||||
10 | No retailer's failure or refusal to remit tax under this | ||||||
11 | Act
precludes a user, who has paid the proper tax to the | ||||||
12 | retailer, from
obtaining his certificate of title or other | ||||||
13 | evidence of title or
registration (if titling or registration | ||||||
14 | is required) upon satisfying
the Department that such user has | ||||||
15 | paid the proper tax (if tax is due) to
the retailer. The | ||||||
16 | Department shall adopt appropriate rules to carry out
the | ||||||
17 | mandate of this paragraph. | ||||||
18 | If the user who would otherwise pay tax to the retailer | ||||||
19 | wants the
transaction reporting return filed and the payment | ||||||
20 | of the tax or proof
of exemption made to the Department before | ||||||
21 | the retailer is willing to
take these actions and such user has | ||||||
22 | not paid the tax to the retailer,
such user may certify to the | ||||||
23 | fact of such delay by the retailer and may
(upon the Department | ||||||
24 | being satisfied of the truth of such certification)
transmit | ||||||
25 | the information required by the transaction reporting return
| ||||||
26 | and the remittance for tax or proof of exemption directly to |
| |||||||
| |||||||
1 | the
Department and obtain his tax receipt or exemption | ||||||
2 | determination, in
which event the transaction reporting return | ||||||
3 | and tax remittance (if a
tax payment was required) shall be | ||||||
4 | credited by the Department to the
proper retailer's account | ||||||
5 | with the Department, but without the 2.1% or 1.75%
discount | ||||||
6 | provided for in this Section being allowed. When the user pays
| ||||||
7 | the tax directly to the Department, he shall pay the tax in the | ||||||
8 | same
amount and in the same form in which it would be remitted | ||||||
9 | if the tax had
been remitted to the Department by the retailer. | ||||||
10 | Refunds made by the seller during the preceding return | ||||||
11 | period to
purchasers, on account of tangible personal property | ||||||
12 | returned to the
seller, shall be allowed as a deduction under | ||||||
13 | subdivision 5 of his monthly
or quarterly return, as the case | ||||||
14 | may be, in case the
seller had theretofore included the | ||||||
15 | receipts from the sale of such
tangible personal property in a | ||||||
16 | return filed by him and had paid the tax
imposed by this Act | ||||||
17 | with respect to such receipts. | ||||||
18 | Where the seller is a corporation, the return filed on | ||||||
19 | behalf of such
corporation shall be signed by the president, | ||||||
20 | vice-president, secretary
or treasurer or by the properly | ||||||
21 | accredited agent of such corporation. | ||||||
22 | Where the seller is a limited liability company, the | ||||||
23 | return filed on behalf
of the limited liability company shall | ||||||
24 | be signed by a manager, member, or
properly accredited agent | ||||||
25 | of the limited liability company. | ||||||
26 | Except as provided in this Section, the retailer filing |
| |||||||
| |||||||
1 | the return
under this Section shall, at the time of filing such | ||||||
2 | return, pay to the
Department the amount of tax imposed by this | ||||||
3 | Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% | ||||||
4 | on and after January 1, 1990, or $5 per
calendar year, | ||||||
5 | whichever is greater, which is allowed to
reimburse the | ||||||
6 | retailer for the expenses incurred in keeping records,
| ||||||
7 | preparing and filing returns, remitting the tax and supplying | ||||||
8 | data to
the Department on request. On and after January 1, | ||||||
9 | 2021, a certified service provider, as defined in the Leveling | ||||||
10 | the Playing Field for Illinois Retail Act, filing the return | ||||||
11 | under this Section on behalf of a remote retailer shall, at the | ||||||
12 | time of such return, pay to the Department the amount of tax | ||||||
13 | imposed by this Act less a discount of 1.75%. A remote retailer | ||||||
14 | using a certified service provider to file a return on its | ||||||
15 | behalf, as provided in the Leveling the Playing Field for | ||||||
16 | Illinois Retail Act, is not eligible for the discount. When | ||||||
17 | determining the discount allowed under this Section, retailers | ||||||
18 | shall include the amount of tax that would have been due at the | ||||||
19 | 1% rate but for the 0% rate imposed under Public Act 102-700 | ||||||
20 | this amendatory Act of the 102nd General Assembly . When | ||||||
21 | determining the discount allowed under this Section, retailers | ||||||
22 | shall include the amount of tax that would have been due at the | ||||||
23 | 6.25% rate but for the 1.25% rate imposed on sales tax holiday | ||||||
24 | items during the sales tax holiday period set forth in Section | ||||||
25 | 2-8 under this amendatory Act of the 102nd General Assembly . | ||||||
26 | The discount under this Section is not allowed for the 1.25% |
| |||||||
| |||||||
1 | portion of taxes paid on aviation fuel that is subject to the | ||||||
2 | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. | ||||||
3 | 47133. Any prepayment made pursuant to Section 2d
of this Act | ||||||
4 | shall be included in the amount on which such
2.1% or 1.75% | ||||||
5 | discount is computed. In the case of retailers who report
and | ||||||
6 | pay the tax on a transaction by transaction basis, as provided | ||||||
7 | in this
Section, such discount shall be taken with each such | ||||||
8 | tax remittance
instead of when such retailer files his | ||||||
9 | periodic return. The discount allowed under this Section is | ||||||
10 | allowed only for returns that are filed in the manner required | ||||||
11 | by this Act. The Department may disallow the discount for | ||||||
12 | retailers whose certificate of registration is revoked at the | ||||||
13 | time the return is filed, but only if the Department's | ||||||
14 | decision to revoke the certificate of registration has become | ||||||
15 | final. | ||||||
16 | Before October 1, 2000, if the taxpayer's average monthly | ||||||
17 | tax liability
to the Department
under this Act, the Use Tax | ||||||
18 | Act, the Service Occupation Tax
Act, and the Service Use Tax | ||||||
19 | Act, excluding any liability for prepaid sales
tax to be | ||||||
20 | remitted in accordance with Section 2d of this Act, was
| ||||||
21 | $10,000
or more during the preceding 4 complete calendar | ||||||
22 | quarters, he shall file a
return with the Department each | ||||||
23 | month by the 20th day of the month next
following the month | ||||||
24 | during which such tax liability is incurred and shall
make | ||||||
25 | payments to the Department on or before the 7th, 15th, 22nd and | ||||||
26 | last
day of the month during which such liability is incurred.
|
| |||||||
| |||||||
1 | On and after October 1, 2000, if the taxpayer's average | ||||||
2 | monthly tax liability
to the Department under this Act, the | ||||||
3 | Use Tax Act, the Service Occupation Tax
Act, and the Service | ||||||
4 | Use Tax Act, excluding any liability for prepaid sales tax
to | ||||||
5 | be remitted in accordance with Section 2d of this Act, was | ||||||
6 | $20,000 or more
during the preceding 4 complete calendar | ||||||
7 | quarters, he shall file a return with
the Department each | ||||||
8 | month by the 20th day of the month next following the month
| ||||||
9 | during which such tax liability is incurred and shall make | ||||||
10 | payment to the
Department on or before the 7th, 15th, 22nd and | ||||||
11 | last day of the month during
which such liability is incurred.
| ||||||
12 | If the month
during which such tax liability is incurred began | ||||||
13 | prior to January 1, 1985,
each payment shall be in an amount | ||||||
14 | equal to 1/4 of the taxpayer's actual
liability for the month | ||||||
15 | or an amount set by the Department not to exceed
1/4 of the | ||||||
16 | average monthly liability of the taxpayer to the Department | ||||||
17 | for
the preceding 4 complete calendar quarters (excluding the | ||||||
18 | month of highest
liability and the month of lowest liability | ||||||
19 | in such 4 quarter period). If
the month during which such tax | ||||||
20 | liability is incurred begins on or after
January 1, 1985 and | ||||||
21 | prior to January 1, 1987, each payment shall be in an
amount | ||||||
22 | equal to 22.5% of the taxpayer's actual liability for the | ||||||
23 | month or
27.5% of the taxpayer's liability for the same | ||||||
24 | calendar
month of the preceding year. If the month during | ||||||
25 | which such tax
liability is incurred begins on or after | ||||||
26 | January 1, 1987 and prior to
January 1, 1988, each payment |
| |||||||
| |||||||
1 | shall be in an amount equal to 22.5% of the
taxpayer's actual | ||||||
2 | liability for the month or 26.25% of the taxpayer's
liability | ||||||
3 | for the same calendar month of the preceding year. If the month
| ||||||
4 | during which such tax liability is incurred begins on or after | ||||||
5 | January 1,
1988, and prior to January 1, 1989, or begins on or | ||||||
6 | after January 1, 1996, each
payment shall be in an amount
equal | ||||||
7 | to 22.5% of the taxpayer's actual liability for the month or | ||||||
8 | 25% of
the taxpayer's liability for the same calendar month of | ||||||
9 | the preceding year. If
the month during which such tax | ||||||
10 | liability is incurred begins on or after
January 1, 1989, and | ||||||
11 | prior to January 1, 1996, each payment shall be in an
amount | ||||||
12 | equal to 22.5% of the
taxpayer's actual liability for the | ||||||
13 | month or 25% of the taxpayer's
liability for the same calendar | ||||||
14 | month of the preceding year or 100% of the
taxpayer's actual | ||||||
15 | liability for the quarter monthly reporting period. The
amount | ||||||
16 | of such quarter monthly payments shall be credited against
the | ||||||
17 | final tax liability of the taxpayer's return for that month. | ||||||
18 | Before
October 1, 2000, once
applicable, the requirement of | ||||||
19 | the making of quarter monthly payments to
the Department by | ||||||
20 | taxpayers having an average monthly tax liability of
$10,000 | ||||||
21 | or more as determined in the manner provided above
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 |
| |||||||
| |||||||
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 a change in such taxpayer's reporting
status. | ||||||
9 | On and after October 1, 2000, once applicable, the requirement | ||||||
10 | of
the making of quarter monthly payments to the Department by | ||||||
11 | taxpayers having an
average monthly tax liability of $20,000 | ||||||
12 | or more as determined in the manner
provided above shall | ||||||
13 | continue until such taxpayer's average monthly liability
to | ||||||
14 | the Department during the preceding 4 complete calendar | ||||||
15 | quarters (excluding
the month of highest liability and the | ||||||
16 | month of lowest liability) is less than
$19,000 or until such | ||||||
17 | taxpayer's average monthly liability to the Department as
| ||||||
18 | computed for each calendar quarter of the 4 preceding complete | ||||||
19 | calendar quarter
period is less than $20,000. However, if a | ||||||
20 | taxpayer can show the Department
that a substantial change in | ||||||
21 | the taxpayer's business has occurred which causes
the taxpayer | ||||||
22 | to anticipate that his average monthly tax liability for the
| ||||||
23 | reasonably foreseeable future will fall below the $20,000 | ||||||
24 | threshold stated
above, then such taxpayer may petition the | ||||||
25 | Department for a change in such
taxpayer's reporting status. | ||||||
26 | The Department shall change such taxpayer's
reporting status
|
| |||||||
| |||||||
1 | unless it finds that such change is seasonal in nature and not | ||||||
2 | likely to be
long term. Quarter monthly payment status shall | ||||||
3 | be determined under this paragraph as if the rate reduction to | ||||||
4 | 0% in Public Act 102-700 this amendatory Act of the 102nd | ||||||
5 | General Assembly on food for human consumption that is to be | ||||||
6 | consumed off the premises where it is sold (other than | ||||||
7 | alcoholic beverages, food consisting of or infused with adult | ||||||
8 | use cannabis, soft drinks, and food that has been prepared for | ||||||
9 | immediate consumption) had not occurred. For quarter monthly | ||||||
10 | payments due under this paragraph on or after July 1, 2023 and | ||||||
11 | through June 30, 2024, "25% of the taxpayer's liability for | ||||||
12 | the same calendar month of the preceding year" shall be | ||||||
13 | determined as if the rate reduction to 0% in Public Act 102-700 | ||||||
14 | this amendatory Act of the 102nd General Assembly had not | ||||||
15 | occurred. Quarter monthly payment status shall be determined | ||||||
16 | under this paragraph as if the rate reduction to 1.25% in | ||||||
17 | Public Act 102-700 and this amendatory Act of the 103rd | ||||||
18 | General Assembly this amendatory Act of the 102nd General | ||||||
19 | Assembly on sales tax holiday items had not occurred. For | ||||||
20 | quarter monthly payments due on or after July 1, 2023 and | ||||||
21 | through June 30, 2025 June 30, 2024 , "25% of the taxpayer's | ||||||
22 | liability for the same calendar month of the preceding year" | ||||||
23 | shall be determined as if the rate reduction to 1.25% in Public | ||||||
24 | Act 102-700 and this amendatory Act of the 103rd General | ||||||
25 | Assembly this amendatory Act of the 102nd General Assembly on | ||||||
26 | sales tax holiday items had not occurred. If any such quarter |
| |||||||
| |||||||
1 | monthly payment is not paid at the time or
in the amount | ||||||
2 | required by this Section, then the taxpayer shall be liable | ||||||
3 | for
penalties and interest on the difference
between the | ||||||
4 | minimum amount due as a payment and the amount of such quarter
| ||||||
5 | monthly payment actually and timely paid, except insofar as | ||||||
6 | the
taxpayer has previously made payments for that month to | ||||||
7 | the Department in
excess of the minimum payments previously | ||||||
8 | due as provided in this Section.
The Department shall make | ||||||
9 | reasonable rules and regulations to govern the
quarter monthly | ||||||
10 | payment amount and quarter monthly payment dates for
taxpayers | ||||||
11 | who file on other than a calendar monthly basis. | ||||||
12 | The provisions of this paragraph apply before October 1, | ||||||
13 | 2001.
Without regard to whether a taxpayer is required to make | ||||||
14 | quarter monthly
payments as specified above, any taxpayer who | ||||||
15 | is required by Section 2d
of this Act to collect and remit | ||||||
16 | prepaid taxes and has collected prepaid
taxes which average in | ||||||
17 | excess of $25,000 per month during the preceding
2 complete | ||||||
18 | calendar quarters, shall file a return with the Department as
| ||||||
19 | required by Section 2f and shall make payments to the | ||||||
20 | Department on or before
the 7th, 15th, 22nd and last day of the | ||||||
21 | month during which such liability
is incurred. If the month | ||||||
22 | during which such tax liability is incurred
began prior to | ||||||
23 | September 1, 1985 (the effective date of Public Act 84-221), | ||||||
24 | each
payment shall be in an amount not less than 22.5% of the | ||||||
25 | taxpayer's actual
liability under Section 2d. If the month | ||||||
26 | during which such tax liability
is incurred begins on or after |
| |||||||
| |||||||
1 | January 1, 1986, each payment shall be in an
amount equal to | ||||||
2 | 22.5% of the taxpayer's actual liability for the month or
| ||||||
3 | 27.5% of the taxpayer's liability for the same calendar month | ||||||
4 | of the
preceding calendar year. If the month during which such | ||||||
5 | tax liability is
incurred begins on or after January 1, 1987, | ||||||
6 | each payment shall be in an
amount equal to 22.5% of the | ||||||
7 | taxpayer's actual liability for the month or
26.25% of the | ||||||
8 | taxpayer's liability for the same calendar month of the
| ||||||
9 | preceding year. The amount of such quarter monthly payments | ||||||
10 | shall be
credited against the final tax liability of the | ||||||
11 | taxpayer's return for that
month filed under this Section or | ||||||
12 | Section 2f, as the case may be. Once
applicable, the | ||||||
13 | requirement of the making of quarter monthly payments to
the | ||||||
14 | Department pursuant to this paragraph shall continue until | ||||||
15 | such
taxpayer's average monthly prepaid tax collections during | ||||||
16 | the preceding 2
complete calendar quarters is $25,000 or less. | ||||||
17 | If any such quarter monthly
payment is not paid at the time or | ||||||
18 | in the amount required, the taxpayer
shall be liable for | ||||||
19 | penalties and interest on such difference, except
insofar as | ||||||
20 | the taxpayer has previously made payments for that month in
| ||||||
21 | excess of the minimum payments previously due. | ||||||
22 | The provisions of this paragraph apply on and after | ||||||
23 | October 1, 2001.
Without regard to whether a taxpayer is | ||||||
24 | required to make quarter monthly
payments as specified above, | ||||||
25 | any taxpayer who is required by Section 2d of this
Act to | ||||||
26 | collect and remit prepaid taxes and has collected prepaid |
| |||||||
| |||||||
1 | taxes that
average in excess of $20,000 per month during the | ||||||
2 | preceding 4 complete calendar
quarters shall file a return | ||||||
3 | with the Department as required by Section 2f
and shall make | ||||||
4 | payments to the Department on or before the 7th, 15th, 22nd and
| ||||||
5 | last day of the month during which the liability is incurred. | ||||||
6 | Each payment
shall be in an amount equal to 22.5% of the | ||||||
7 | taxpayer's actual liability for the
month or 25% of the | ||||||
8 | taxpayer's liability for the same calendar month of the
| ||||||
9 | preceding year. The amount of the quarter monthly payments | ||||||
10 | shall be credited
against the final tax liability of the | ||||||
11 | taxpayer's return for that month filed
under this Section or | ||||||
12 | Section 2f, as the case may be. Once applicable, the
| ||||||
13 | requirement of the making of quarter monthly payments to the | ||||||
14 | Department
pursuant to this paragraph shall continue until the | ||||||
15 | taxpayer's average monthly
prepaid tax collections during the | ||||||
16 | preceding 4 complete calendar quarters
(excluding the month of | ||||||
17 | highest liability and the month of lowest liability) is
less | ||||||
18 | than $19,000 or until such taxpayer's average monthly | ||||||
19 | liability to the
Department as computed for each calendar | ||||||
20 | quarter of the 4 preceding complete
calendar quarters is less | ||||||
21 | than $20,000. If any such quarter monthly payment is
not paid | ||||||
22 | at the time or in the amount required, the taxpayer shall be | ||||||
23 | liable
for penalties and interest on such difference, except | ||||||
24 | insofar as the taxpayer
has previously made payments for that | ||||||
25 | month in excess of the minimum payments
previously due. | ||||||
26 | If any payment provided for in this Section exceeds
the |
| |||||||
| |||||||
1 | taxpayer's liabilities under this Act, the Use Tax Act, the | ||||||
2 | Service
Occupation Tax Act and the Service Use Tax Act, as | ||||||
3 | shown on an original
monthly return, the Department shall, if | ||||||
4 | requested by the taxpayer, issue to
the taxpayer a credit | ||||||
5 | memorandum no later than 30 days after the date of
payment. The | ||||||
6 | credit evidenced by such credit memorandum may
be assigned by | ||||||
7 | the taxpayer to a similar taxpayer under this Act, the
Use Tax | ||||||
8 | Act, the Service Occupation Tax Act or the Service Use Tax Act, | ||||||
9 | in
accordance with reasonable rules and regulations to be | ||||||
10 | prescribed by the
Department. If no such request is made, the | ||||||
11 | taxpayer may credit such excess
payment against tax liability | ||||||
12 | subsequently to be remitted to the Department
under this Act, | ||||||
13 | the Use Tax Act, the Service Occupation Tax Act or the
Service | ||||||
14 | Use Tax Act, in accordance with reasonable rules and | ||||||
15 | regulations
prescribed by the Department. If the Department | ||||||
16 | subsequently determined
that all or any part of the credit | ||||||
17 | taken was not actually due to the
taxpayer, the taxpayer's | ||||||
18 | 2.1% and 1.75% vendor's discount shall be reduced
by 2.1% or | ||||||
19 | 1.75% of the difference between the credit taken and that
| ||||||
20 | actually due, and that taxpayer shall be liable for penalties | ||||||
21 | and interest
on such difference. | ||||||
22 | If a retailer of motor fuel is entitled to a credit under | ||||||
23 | Section 2d of
this Act which exceeds the taxpayer's liability | ||||||
24 | to the Department under
this Act for the month for which the | ||||||
25 | taxpayer is filing a return, the
Department shall issue the | ||||||
26 | taxpayer a credit memorandum for the excess. |
| |||||||
| |||||||
1 | Beginning January 1, 1990, each month the Department shall | ||||||
2 | pay into
the Local Government Tax Fund, a special fund in the | ||||||
3 | State treasury which
is hereby created, the net revenue | ||||||
4 | realized for the preceding month from
the 1% tax imposed under | ||||||
5 | this Act. | ||||||
6 | Beginning January 1, 1990, each month the Department shall | ||||||
7 | pay into
the County and Mass Transit District Fund, a special | ||||||
8 | fund in the State
treasury which is hereby created, 4% of the | ||||||
9 | net revenue realized
for the preceding month from the 6.25% | ||||||
10 | general rate other than aviation fuel sold on or after | ||||||
11 | December 1, 2019. This exception for aviation fuel only | ||||||
12 | 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 | Beginning August 1, 2000, each
month the Department shall | ||||||
15 | pay into the
County and Mass Transit District Fund 20% 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. If, in any | ||||||
18 | month, the tax on sales tax holiday items, as defined in | ||||||
19 | Section 2-8, is imposed at the rate of 1.25%, then the | ||||||
20 | Department shall pay 20% of the net revenue realized for that | ||||||
21 | month from the 1.25% rate on the selling price of sales tax | ||||||
22 | holiday items into the County and Mass Transit District Fund. | ||||||
23 | Beginning January 1, 1990, each month the Department shall | ||||||
24 | pay into
the Local Government Tax Fund 16% of the net revenue | ||||||
25 | realized for the
preceding month from the 6.25% general rate | ||||||
26 | on the selling price of
tangible personal property other than |
| |||||||
| |||||||
1 | aviation fuel sold on or after December 1, 2019. This | ||||||
2 | exception for aviation fuel only applies for so long as the | ||||||
3 | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. | ||||||
4 | 47133 are binding on the State. | ||||||
5 | For aviation fuel sold on or after December 1, 2019, each | ||||||
6 | month the Department shall pay into the State Aviation Program | ||||||
7 | Fund 20% of the net revenue realized for the preceding month | ||||||
8 | from the 6.25% general rate on the selling price of aviation | ||||||
9 | fuel, less an amount estimated by the Department to be | ||||||
10 | required for refunds of the 20% portion of the tax on aviation | ||||||
11 | fuel under this Act, which amount shall be deposited into the | ||||||
12 | Aviation Fuel Sales Tax Refund Fund. The Department shall only | ||||||
13 | pay moneys into the State Aviation Program Fund and the | ||||||
14 | Aviation Fuel Sales Tax Refund Fund under this Act for so long | ||||||
15 | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 | ||||||
16 | U.S.C. 47133 are binding on the State. | ||||||
17 | Beginning August 1, 2000, each
month the Department shall | ||||||
18 | pay into the
Local Government Tax Fund 80% of the net revenue | ||||||
19 | realized for the preceding
month from the 1.25% rate on the | ||||||
20 | selling price of motor fuel and gasohol. If, in any month, the | ||||||
21 | tax on sales tax holiday items, as defined in Section 2-8, is | ||||||
22 | imposed at the rate of 1.25%, then the Department shall pay 80% | ||||||
23 | of the net revenue realized for that month from the 1.25% rate | ||||||
24 | on the selling price of sales tax holiday items into the Local | ||||||
25 | Government Tax Fund. | ||||||
26 | Beginning October 1, 2009, each month the Department shall |
| |||||||
| |||||||
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 Use Tax Act shall not exceed $2,000,000 in any | ||||||
15 | 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 Use Tax Act, the Service Use Tax | ||||||
19 | Act, and the Service Occupation Tax Act an amount equal to the | ||||||
20 | average monthly deficit in the Underground Storage Tank Fund | ||||||
21 | during the prior year, as certified annually by the Illinois | ||||||
22 | Environmental Protection Agency, but the total payment into | ||||||
23 | the Underground Storage Tank Fund under this Act, the Use Tax | ||||||
24 | Act, the Service Use Tax Act, and the Service Occupation Tax | ||||||
25 | Act shall not exceed $18,000,000 in any State fiscal year. As | ||||||
26 | used in this paragraph, the "average monthly deficit" shall be |
| |||||||
| |||||||
1 | equal to the difference between the average monthly claims for | ||||||
2 | payment by the fund and the average monthly revenues deposited | ||||||
3 | into the fund, excluding payments made pursuant to this | ||||||
4 | paragraph. | ||||||
5 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
6 | received by the Department under the Use Tax Act, the Service | ||||||
7 | Use Tax Act, the Service Occupation Tax Act, and this Act, each | ||||||
8 | month the Department shall deposit $500,000 into the State | ||||||
9 | 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 this Act, | ||||||
18 | Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax | ||||||
19 | Act, and Section 9 of the
Service Occupation Tax Act, such Acts | ||||||
20 | being hereinafter called the "Tax
Acts" and such aggregate of | ||||||
21 | 2.2% or 3.8%, as the case may be, of moneys
being hereinafter | ||||||
22 | called the "Tax Act Amount", and (2) the amount
transferred to | ||||||
23 | the Build Illinois Fund from the State and Local Sales Tax
| ||||||
24 | Reform Fund shall be less than the Annual Specified Amount (as | ||||||
25 | hereinafter
defined), an amount equal to the difference shall | ||||||
26 | be immediately paid into
the Build Illinois Fund from other |
| ||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||
1 | moneys received by the Department
pursuant to the Tax Acts; | |||||||||||||||||||||||||||||||||||||
2 | the "Annual Specified Amount" means the amounts
specified | |||||||||||||||||||||||||||||||||||||
3 | below for fiscal years 1986 through 1993: | |||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||
13 | and means the Certified Annual Debt Service Requirement (as | |||||||||||||||||||||||||||||||||||||
14 | defined in
Section 13 of the Build Illinois Bond Act) or the | |||||||||||||||||||||||||||||||||||||
15 | Tax Act Amount, whichever
is greater, for fiscal year 1994 and | |||||||||||||||||||||||||||||||||||||
16 | each fiscal year thereafter; and
further provided, that if on | |||||||||||||||||||||||||||||||||||||
17 | the last business day of any month the sum of
(1) the Tax Act | |||||||||||||||||||||||||||||||||||||
18 | Amount required to be deposited into the Build Illinois
Bond | |||||||||||||||||||||||||||||||||||||
19 | Account in the Build Illinois Fund during such month and (2) | |||||||||||||||||||||||||||||||||||||
20 | the
amount transferred to the Build Illinois Fund from the | |||||||||||||||||||||||||||||||||||||
21 | State and Local
Sales Tax Reform Fund shall have been less than | |||||||||||||||||||||||||||||||||||||
22 | 1/12 of the Annual
Specified Amount, an amount equal to the | |||||||||||||||||||||||||||||||||||||
23 | difference shall be immediately
paid into the Build Illinois | |||||||||||||||||||||||||||||||||||||
24 | Fund from other moneys received by the
Department pursuant to | |||||||||||||||||||||||||||||||||||||
25 | the Tax Acts; and, further provided, that in no
event shall the | |||||||||||||||||||||||||||||||||||||
26 | payments required under the preceding proviso result in
|
| |||||||
| |||||||
1 | aggregate payments into the Build Illinois Fund pursuant to | ||||||
2 | this clause (b)
for any fiscal year in excess of the greater of | ||||||
3 | (i) the Tax Act Amount or
(ii) the Annual Specified Amount for | ||||||
4 | such fiscal year. The amounts payable
into the Build Illinois | ||||||
5 | Fund under clause (b) of the first sentence in this
paragraph | ||||||
6 | shall be payable only until such time as the aggregate amount | ||||||
7 | on
deposit under each trust indenture securing Bonds issued | ||||||
8 | and outstanding
pursuant to the Build Illinois Bond Act is | ||||||
9 | sufficient, taking into account
any future investment income, | ||||||
10 | to fully provide, in accordance with such
indenture, for the | ||||||
11 | defeasance of or the payment of the principal of,
premium, if | ||||||
12 | any, and interest on the Bonds secured by such indenture and on
| ||||||
13 | any Bonds expected to be issued thereafter and all fees and | ||||||
14 | costs payable
with respect thereto, all as certified by the | ||||||
15 | Director of the Bureau of the
Budget (now Governor's Office of | ||||||
16 | Management and Budget). If on the last
business day of any | ||||||
17 | month in which Bonds are
outstanding pursuant to the Build | ||||||
18 | Illinois Bond Act, the aggregate of
moneys deposited in the | ||||||
19 | Build Illinois Bond Account in the Build Illinois
Fund in such | ||||||
20 | month shall be less than the amount required to be transferred
| ||||||
21 | in such month from the Build Illinois Bond Account to the Build | ||||||
22 | Illinois
Bond Retirement and Interest Fund pursuant to Section | ||||||
23 | 13 of the Build
Illinois Bond Act, an amount equal to such | ||||||
24 | deficiency shall be immediately
paid from other moneys | ||||||
25 | received by the Department pursuant to the Tax Acts
to the | ||||||
26 | Build Illinois Fund; provided, however, that any amounts paid |
| |||||||||||||||||||||||||||
| |||||||||||||||||||||||||||
1 | to the
Build Illinois Fund in any fiscal year pursuant to this | ||||||||||||||||||||||||||
2 | sentence shall be
deemed to constitute payments pursuant to | ||||||||||||||||||||||||||
3 | clause (b) of the first sentence
of this paragraph and shall | ||||||||||||||||||||||||||
4 | reduce the amount otherwise payable for such
fiscal year | ||||||||||||||||||||||||||
5 | pursuant to that clause (b). The moneys received by the
| ||||||||||||||||||||||||||
6 | Department pursuant to this Act and required to be deposited | ||||||||||||||||||||||||||
7 | into the Build
Illinois Fund are subject to the pledge, claim | ||||||||||||||||||||||||||
8 | and charge set forth in
Section 12 of the Build Illinois Bond | ||||||||||||||||||||||||||
9 | Act. | ||||||||||||||||||||||||||
10 | Subject to payment of amounts into the Build Illinois Fund | ||||||||||||||||||||||||||
11 | as provided in
the preceding paragraph or in any amendment | ||||||||||||||||||||||||||
12 | thereto hereafter enacted, the
following specified monthly | ||||||||||||||||||||||||||
13 | installment of the amount requested in the
certificate of the | ||||||||||||||||||||||||||
14 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||||||||||||||||||||||
15 | provided under Section 8.25f of the State Finance Act, but not | ||||||||||||||||||||||||||
16 | in
excess of sums designated as "Total Deposit", shall be | ||||||||||||||||||||||||||
17 | deposited in the
aggregate from collections under Section 9 of | ||||||||||||||||||||||||||
18 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | ||||||||||||||||||||||||||
19 | 9 of the Service Occupation Tax Act, and
Section 3 of the | ||||||||||||||||||||||||||
20 | Retailers' Occupation Tax Act into the McCormick Place
| ||||||||||||||||||||||||||
21 | Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||
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23 | Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
24 | year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
25 | certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
26 | Exposition Authority for that fiscal year, less
the amount |
| |||||||
| |||||||
1 | deposited into the McCormick Place Expansion Project Fund by | ||||||
2 | the
State Treasurer in the respective month under subsection | ||||||
3 | (g) of Section 13
of the Metropolitan Pier and Exposition | ||||||
4 | Authority Act, plus cumulative
deficiencies in the deposits | ||||||
5 | required under this Section for previous
months and years, | ||||||
6 | shall be deposited into the McCormick Place Expansion
Project | ||||||
7 | Fund, until the full amount requested for the fiscal year, but | ||||||
8 | not
in excess of the amount specified above as "Total | ||||||
9 | Deposit", has been deposited. | ||||||
10 | Subject to payment of amounts into the Capital Projects | ||||||
11 | Fund, the Clean Air Act Permit Fund, 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, for aviation fuel sold on or after December 1, 2019, | ||||||
15 | the Department shall each month deposit into the Aviation Fuel | ||||||
16 | Sales Tax Refund Fund an amount estimated by the Department to | ||||||
17 | be required for refunds of the 80% portion of the tax on | ||||||
18 | aviation fuel under this Act. The Department shall only | ||||||
19 | deposit moneys into the Aviation Fuel Sales Tax Refund Fund | ||||||
20 | under this paragraph for so long as the revenue use | ||||||
21 | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | ||||||
22 | binding on the State. | ||||||
23 | Subject to payment of amounts into the Build Illinois Fund | ||||||
24 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
25 | preceding paragraphs
or in any amendments
thereto hereafter | ||||||
26 | enacted, beginning July 1, 1993 and ending on September 30, |
| |||||||
| |||||||
1 | 2013, the Department shall each
month pay into the Illinois | ||||||
2 | Tax Increment Fund 0.27% of 80% of the net revenue
realized for | ||||||
3 | the preceding month from the 6.25% general rate on the selling
| ||||||
4 | price of tangible personal property. | ||||||
5 | Subject to payment of amounts into the Build Illinois Fund | ||||||
6 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
7 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
8 | enacted, beginning with the receipt of the first
report of | ||||||
9 | taxes paid by an eligible business and continuing for a | ||||||
10 | 25-year
period, the Department shall each month pay into the | ||||||
11 | Energy Infrastructure
Fund 80% of the net revenue realized | ||||||
12 | from the 6.25% general rate on the
selling price of | ||||||
13 | Illinois-mined coal that was sold to an eligible business.
For | ||||||
14 | purposes of this paragraph, the term "eligible business" means | ||||||
15 | a new
electric generating facility certified pursuant to | ||||||
16 | Section 605-332 of the
Department of Commerce and Economic | ||||||
17 | Opportunity
Law of the Civil Administrative Code of Illinois. | ||||||
18 | Subject to payment of amounts into the Build Illinois | ||||||
19 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
20 | Tax Increment Fund, and the Energy Infrastructure Fund | ||||||
21 | pursuant to the preceding paragraphs or in any amendments to | ||||||
22 | this Section hereafter enacted, beginning on the first day of | ||||||
23 | the first calendar month to occur on or after August 26, 2014 | ||||||
24 | (the effective date of Public Act 98-1098), each month, from | ||||||
25 | the collections made under Section 9 of the Use Tax Act, | ||||||
26 | Section 9 of the Service Use Tax Act, Section 9 of the Service |
| |||||||
| |||||||
1 | Occupation Tax Act, and Section 3 of the Retailers' Occupation | ||||||
2 | Tax Act, the Department shall pay into the Tax Compliance and | ||||||
3 | Administration Fund, to be used, subject to appropriation, to | ||||||
4 | fund additional auditors and compliance personnel at the | ||||||
5 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
6 | the cash receipts collected during the preceding fiscal year | ||||||
7 | by the Audit Bureau of the Department under the Use Tax Act, | ||||||
8 | the Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
9 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
10 | and use taxes administered by the Department. | ||||||
11 | Subject to payments of amounts into the Build Illinois | ||||||
12 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
13 | Tax Increment Fund, the Energy Infrastructure Fund, and the | ||||||
14 | Tax Compliance and Administration Fund as provided in this | ||||||
15 | Section, beginning on July 1, 2018 the Department shall pay | ||||||
16 | each month into the Downstate Public Transportation Fund the | ||||||
17 | moneys required to be so paid under Section 2-3 of the | ||||||
18 | Downstate Public Transportation Act. | ||||||
19 | Subject to successful execution and delivery of a | ||||||
20 | public-private agreement between the public agency and private | ||||||
21 | entity and completion of the civic build, beginning on July 1, | ||||||
22 | 2023, of the remainder of the moneys received by the | ||||||
23 | Department under the Use Tax Act, the Service Use Tax Act, the | ||||||
24 | Service Occupation Tax Act, and this Act, the Department shall | ||||||
25 | deposit the following specified deposits in the aggregate from | ||||||
26 | collections under the Use Tax Act, the Service Use Tax Act, the |
| |||||||
| |||||||
1 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
2 | Act, as required under Section 8.25g of the State Finance Act | ||||||
3 | for distribution consistent with the Public-Private | ||||||
4 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
5 | The moneys received by the Department pursuant to this Act and | ||||||
6 | required to be deposited into the Civic and Transit | ||||||
7 | Infrastructure Fund are subject to the pledge, claim and | ||||||
8 | charge set forth in Section 25-55 of the Public-Private | ||||||
9 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
10 | As used in this paragraph, "civic build", "private entity", | ||||||
11 | "public-private agreement", and "public agency" have the | ||||||
12 | meanings provided in Section 25-10 of the Public-Private | ||||||
13 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
14 | Fiscal Year .............................Total Deposit | ||||||
15 | 2024 .....................................$200,000,000 | ||||||
16 | 2025 ....................................$206,000,000 | ||||||
17 | 2026 ....................................$212,200,000 | ||||||
18 | 2027 ....................................$218,500,000 | ||||||
19 | 2028 ....................................$225,100,000 | ||||||
20 | 2029 ....................................$288,700,000 | ||||||
21 | 2030 ....................................$298,900,000 | ||||||
22 | 2031 ....................................$309,300,000 | ||||||
23 | 2032 ....................................$320,100,000 | ||||||
24 | 2033 ....................................$331,200,000 | ||||||
25 | 2034 ....................................$341,200,000 | ||||||
26 | 2035 ....................................$351,400,000 |
| |||||||
| |||||||
1 | 2036 ....................................$361,900,000 | ||||||
2 | 2037 ....................................$372,800,000 | ||||||
3 | 2038 ....................................$384,000,000 | ||||||
4 | 2039 ....................................$395,500,000 | ||||||
5 | 2040 ....................................$407,400,000 | ||||||
6 | 2041 ....................................$419,600,000 | ||||||
7 | 2042 ....................................$432,200,000 | ||||||
8 | 2043 ....................................$445,100,000 | ||||||
9 | Beginning July 1, 2021 and until July 1, 2022, subject to | ||||||
10 | the payment of amounts into the County and Mass Transit | ||||||
11 | District Fund, the Local Government Tax Fund, the Build | ||||||
12 | Illinois Fund, the McCormick Place Expansion Project Fund, the | ||||||
13 | Illinois Tax Increment Fund, the Energy Infrastructure Fund, | ||||||
14 | and the Tax Compliance and Administration Fund as provided in | ||||||
15 | this Section, the Department shall pay each month into the | ||||||
16 | Road Fund the amount estimated to represent 16% of the net | ||||||
17 | revenue realized from the taxes imposed on motor fuel and | ||||||
18 | gasohol. Beginning July 1, 2022 and until July 1, 2023, | ||||||
19 | subject to the payment of amounts into the County and Mass | ||||||
20 | Transit District Fund, the Local Government Tax Fund, the | ||||||
21 | Build Illinois Fund, the McCormick Place Expansion Project | ||||||
22 | Fund, the Illinois Tax Increment Fund, the Energy | ||||||
23 | Infrastructure Fund, and the Tax Compliance and Administration | ||||||
24 | Fund as provided in this Section, the Department shall pay | ||||||
25 | each month into the Road Fund the amount estimated to | ||||||
26 | represent 32% of the net revenue realized from the taxes |
| |||||||
| |||||||
1 | imposed on motor fuel and gasohol. Beginning July 1, 2023 and | ||||||
2 | until July 1, 2024, subject to the payment of amounts into the | ||||||
3 | County and Mass Transit District Fund, the Local Government | ||||||
4 | Tax Fund, the Build Illinois Fund, the McCormick Place | ||||||
5 | Expansion Project Fund, the Illinois Tax Increment Fund, the | ||||||
6 | 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 48% of the net revenue realized from | ||||||
10 | the taxes imposed on motor fuel and gasohol. Beginning July 1, | ||||||
11 | 2024 and until July 1, 2025, subject to the payment of amounts | ||||||
12 | into the County and Mass Transit District Fund, the Local | ||||||
13 | Government Tax Fund, the Build Illinois Fund, the McCormick | ||||||
14 | Place Expansion Project Fund, the Illinois Tax Increment Fund, | ||||||
15 | the Energy Infrastructure Fund, and the Tax Compliance and | ||||||
16 | Administration Fund as provided in this Section, the | ||||||
17 | Department shall pay each month into the Road Fund the amount | ||||||
18 | estimated to represent 64% of the net revenue realized from | ||||||
19 | the taxes imposed on motor fuel and gasohol. Beginning on July | ||||||
20 | 1, 2025, subject to the payment of amounts into the County and | ||||||
21 | Mass Transit District Fund, the Local Government Tax Fund, the | ||||||
22 | Build Illinois Fund, the McCormick Place Expansion Project | ||||||
23 | Fund, the Illinois Tax Increment Fund, the Energy | ||||||
24 | Infrastructure Fund, and the Tax Compliance and Administration | ||||||
25 | Fund as provided in this Section, the Department shall pay | ||||||
26 | each month into the Road Fund the amount estimated to |
| |||||||
| |||||||
1 | represent 80% of the net revenue realized from the taxes | ||||||
2 | imposed on motor fuel and gasohol. As used in this paragraph | ||||||
3 | "motor fuel" has the meaning given to that term in Section 1.1 | ||||||
4 | of the Motor Fuel Tax Law, and "gasohol" has the meaning given | ||||||
5 | to that term in Section 3-40 of the Use Tax Act. | ||||||
6 | Of the remainder of the moneys received by the Department | ||||||
7 | pursuant to
this Act, 75% thereof shall be paid into the State | ||||||
8 | treasury Treasury and 25% shall
be reserved in a special | ||||||
9 | account and used only for the transfer to the
Common School | ||||||
10 | Fund as part of the monthly transfer from the General Revenue
| ||||||
11 | Fund in accordance with Section 8a of the State Finance Act. | ||||||
12 | The Department may, upon separate written notice to a | ||||||
13 | taxpayer,
require the taxpayer to prepare and file with the | ||||||
14 | Department on a form
prescribed by the Department within not | ||||||
15 | less than 60 days after receipt
of the notice an annual | ||||||
16 | information return for the tax year specified in
the notice. | ||||||
17 | Such annual return to the Department shall include a
statement | ||||||
18 | of gross receipts as shown by the retailer's last Federal | ||||||
19 | income
tax return. If the total receipts of the business as | ||||||
20 | reported in the
Federal income tax return do not agree with the | ||||||
21 | gross receipts reported to
the Department of Revenue for the | ||||||
22 | same period, the retailer shall attach
to his annual return a | ||||||
23 | schedule showing a reconciliation of the 2
amounts and the | ||||||
24 | reasons for the difference. The retailer's annual
return to | ||||||
25 | the Department shall also disclose the cost of goods sold by
| ||||||
26 | the retailer during the year covered by such return, opening |
| |||||||
| |||||||
1 | and closing
inventories of such goods for such year, costs of | ||||||
2 | goods used from stock
or taken from stock and given away by the | ||||||
3 | retailer during such year,
payroll information of the | ||||||
4 | retailer's business during such year and any
additional | ||||||
5 | reasonable information which the Department deems would be
| ||||||
6 | helpful in determining the accuracy of the monthly, quarterly | ||||||
7 | or annual
returns filed by such retailer as provided for in | ||||||
8 | this Section. | ||||||
9 | If the annual information return required by this Section | ||||||
10 | is not
filed when and as required, the taxpayer shall be liable | ||||||
11 | as follows: | ||||||
12 | (i) Until January 1, 1994, the taxpayer shall be | ||||||
13 | liable
for a penalty equal to 1/6 of 1% of the tax due from | ||||||
14 | such taxpayer under
this Act during the period to be | ||||||
15 | covered by the annual return for each
month or fraction of | ||||||
16 | a month until such return is filed as required, the
| ||||||
17 | penalty to be assessed and collected in the same manner as | ||||||
18 | any other
penalty provided for in this Act. | ||||||
19 | (ii) On and after January 1, 1994, the taxpayer shall | ||||||
20 | be
liable for a penalty as described in Section 3-4 of the | ||||||
21 | Uniform Penalty and
Interest Act. | ||||||
22 | The chief executive officer, proprietor, owner or highest | ||||||
23 | ranking
manager shall sign the annual return to certify the | ||||||
24 | accuracy of the
information contained therein. Any person who | ||||||
25 | willfully signs the
annual return containing false or | ||||||
26 | inaccurate information shall be guilty
of perjury and punished |
| |||||||
| |||||||
1 | accordingly. The annual return form prescribed
by the | ||||||
2 | Department shall include a warning that the person signing the
| ||||||
3 | return may be liable for perjury. | ||||||
4 | The provisions of this Section concerning the filing of an | ||||||
5 | annual
information return do not apply to a retailer who is not | ||||||
6 | required to
file an income tax return with the United States | ||||||
7 | Government. | ||||||
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 | For greater simplicity of administration, manufacturers, | ||||||
20 | importers
and wholesalers whose products are sold at retail in | ||||||
21 | Illinois by
numerous retailers, and who wish to do so, may | ||||||
22 | assume the responsibility
for accounting and paying to the | ||||||
23 | Department all tax accruing under this
Act with respect to | ||||||
24 | such sales, if the retailers who are affected do not
make | ||||||
25 | written objection to the Department to this arrangement. | ||||||
26 | Any person who promotes, organizes, provides retail |
| |||||||
| |||||||
1 | selling space for
concessionaires or other types of sellers at | ||||||
2 | the Illinois State Fair, DuQuoin
State Fair, county fairs, | ||||||
3 | local fairs, art shows, flea markets and similar
exhibitions | ||||||
4 | or events, including any transient merchant as defined by | ||||||
5 | Section 2
of the Transient Merchant Act of 1987, is required to | ||||||
6 | file a report with the
Department providing the name of the | ||||||
7 | merchant's business, the name of the
person or persons engaged | ||||||
8 | in merchant's business, the permanent address and
Illinois | ||||||
9 | Retailers Occupation Tax Registration Number of the merchant, | ||||||
10 | the
dates and location of the event and other reasonable | ||||||
11 | information that the
Department may require. The report must | ||||||
12 | be filed not later than the 20th day
of the month next | ||||||
13 | following the month during which the event with retail sales
| ||||||
14 | was held. Any person who fails to file a report required by | ||||||
15 | this Section
commits a business offense and is subject to a | ||||||
16 | fine not to exceed $250. | ||||||
17 | Any person engaged in the business of selling tangible | ||||||
18 | personal
property at retail as a concessionaire or other type | ||||||
19 | of seller at the
Illinois State Fair, county fairs, art shows, | ||||||
20 | flea markets and similar
exhibitions or events, or any | ||||||
21 | transient merchants, as defined by Section 2
of the Transient | ||||||
22 | Merchant Act of 1987, may be required to make a daily report
of | ||||||
23 | the amount of such sales to the Department and to make a daily | ||||||
24 | payment of
the full amount of tax due. The Department shall | ||||||
25 | impose this
requirement when it finds that there is a | ||||||
26 | significant risk of loss of
revenue to the State at such an |
| |||||||
| |||||||
1 | exhibition or event. Such a finding
shall be based on evidence | ||||||
2 | that a substantial number of concessionaires
or other sellers | ||||||
3 | who are not residents of Illinois will be engaging in
the | ||||||
4 | business of selling tangible personal property at retail at | ||||||
5 | the
exhibition or event, or other evidence of a significant | ||||||
6 | risk of loss of revenue
to the State. The Department shall | ||||||
7 | notify concessionaires and other sellers
affected by the | ||||||
8 | imposition of this requirement. In the absence of
notification | ||||||
9 | by the Department, the concessionaires and other sellers
shall | ||||||
10 | file their returns as otherwise required in this Section. | ||||||
11 | (Source: P.A. 101-10, Article 15, Section 15-25, eff. 6-5-19; | ||||||
12 | 101-10, Article 25, Section 25-120, eff. 6-5-19; 101-27, eff. | ||||||
13 | 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19; | ||||||
14 | 101-636, eff. 6-10-20; 102-634, eff. 8-27-21; 102-700, Article | ||||||
15 | 60, Section 60-30, eff. 4-19-22; 102-700, Article 65, Section | ||||||
16 | 65-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff. | ||||||
17 | 1-1-23; revised 12-13-22.)
| ||||||
18 | Section 99. Effective date. This Act takes effect upon | ||||||
19 | becoming law.
|