103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB3468
 
Introduced , by Rep. Tim Ozinga
 
SYNOPSIS AS INTRODUCED:



    
35 ILCS 105/3-10
35 ILCS 110/3-10 from Ch. 120, par. 439.33-10
35 ILCS 115/3-10 from Ch. 120, par. 439.103-10
35 ILCS 120/2-10
35 ILCS 120/2d from Ch. 120, par. 441d

 Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning 30 days after the effective date of the amendatory Act, the cents per gallon rate established by the Department of Revenue for the prepayment of tax by motor fuel retailers may not exceed $0.18 per gallon for motor fuel and 80% of that amount for gasohol and biodiesel blends. Provides that the rate of tax imposed under the Acts for motor fuel, gasohol, majority blended ethanol fuel, and biodiesel and biodiesel blends may not exceed that prepayment amount set by the Department of Revenue. Effective immediately.



LRB103 30522 HLH 56955 b


 
 
A BILL FOR
 


HB3468LRB103 30522 HLH 56955 b



1 AN ACT concerning revenue.


2 Be it enacted by the People of the State of Illinois,

3represented in the General Assembly:



4 Section 5. The Use Tax Act is amended by changing Section 
53-10 as follows:



6 (35 ILCS 105/3-10)


7 Sec. 3-10. Rate of tax. Unless otherwise provided in this 
8Section, the tax
imposed by this Act is at the rate of 6.25% of 
9either the selling price or the
fair market value, if any, of 
10the tangible personal property. In all cases
where property 
11functionally used or consumed is the same as the property that

12was purchased at retail, then the tax is imposed on the selling 
13price of the
property. In all cases where property 
14functionally used or consumed is a
by-product or waste product 
15that has been refined, manufactured, or produced
from property 
16purchased at retail, then the tax is imposed on the lower of 
17the
fair market value, if any, of the specific property so used 
18in this State or on
the selling price of the property purchased 
19at retail. For purposes of this
Section "fair market value" 
20means the price at which property would change
hands between a 
21willing buyer and a willing seller, neither being under any

22compulsion to buy or sell and both having reasonable knowledge 
23of the
relevant facts. The fair market value shall be 
 
 
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1established by Illinois sales by
the taxpayer of the same 
2property as that functionally used or consumed, or if
there 
3are no such sales by the taxpayer, then comparable sales or 
4purchases of
property of like kind and character in Illinois.

5 Beginning on July 1, 2000 and through December 31, 2000, 
6with respect to
motor fuel, as defined in Section 1.1 of the 
7Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of 
8the Use Tax Act, the tax is
imposed at the rate of 1.25%.

9 Beginning 30 days after the effective date of this 
10amendatory Act of the 103rd General Assembly, with respect to: 
11motor fuel, as defined in Section 1.1 of the Motor Fuel Tax

12Law; gasohol, as defined in Section 3-40 of this Act; majority 
13blended ethanol fuel; and biodiesel and biodiesel blends, the 
14tax imposed under this Act may not exceed the cents per gallon 
15rate established by the Department under subsection (e) of 
16Section 2d of the Retailers' Occupation Tax Act. With respect 
17to the tax imposed on biodiesel blends and gasohol, the 
18maximum cents per gallon rate shall include the reduction 
19allowed in subsection (e) of Section 2d of the Retailers' 
20Occupation Tax Act. 
21 Beginning on August 6, 2010 through August 15, 2010, and 
22beginning again on August 5, 2022 through August 14, 2022, 
23with respect to sales tax holiday items as defined in Section 
243-6 of this Act, the
tax is imposed at the rate of 1.25%. 
25 With respect to gasohol, the tax imposed by this Act 
26applies to (i) 70%
of the proceeds of sales made on or after 
 
 
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1January 1, 1990, and before
July 1, 2003, (ii) 80% of the 
2proceeds of sales made
on or after July 1, 2003 and on or 
3before July 1, 2017, and (iii) 100% of the proceeds of sales 
4made
thereafter.
If, at any time, however, the tax under this 
5Act on sales of gasohol is
imposed at the
rate of 1.25%, then 
6the tax imposed by this Act applies to 100% of the proceeds
of 
7sales of gasohol made during that time.

8 With respect to majority blended ethanol fuel, the tax 
9imposed by this Act
does
not apply
to the proceeds of sales 
10made on or after July 1, 2003 and on or before
December 31, 
112023 but applies to 100% of the proceeds of sales made 
12thereafter.

13 With respect to biodiesel blends with no less than 1% and 
14no more than 10%
biodiesel, the tax imposed by this Act applies 
15to (i) 80% of the
proceeds of sales made on or after July 1, 
162003 and on or before December 31, 2018
and (ii) 100% of the 
17proceeds of sales made
after December 31, 2018 and before 
18January 1, 2024. On and after January 1, 2024 and on or before 
19December 31, 2030, the taxation of biodiesel, renewable 
20diesel, and biodiesel blends shall be as provided in Section 
213-5.1.
If, at any time, however, the tax under this Act on 
22sales of biodiesel blends
with no less than 1% and no more than 
2310% biodiesel
is imposed at the rate of
1.25%, then the
tax 
24imposed by this Act applies to 100% of the proceeds of sales of 
25biodiesel
blends with no less than 1% and no more than 10% 
26biodiesel
made
during that time.

 
 
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1 With respect to biodiesel and biodiesel blends with more 
2than 10%
but no more than 99% biodiesel, the tax imposed by 
3this Act does not apply to
the
proceeds of sales made on or 
4after July 1, 2003 and on or before
December 31, 2023. On and 
5after January 1, 2024 and on or before December 31, 2030, the 
6taxation of biodiesel, renewable diesel, and biodiesel blends 
7shall be as provided in Section 3-5.1.

8 Until July 1, 2022 and beginning again on July 1, 2023, 
9with respect to food for human consumption that is to be 
10consumed off the
premises where it is sold (other than 
11alcoholic beverages, food consisting of or infused with adult 
12use cannabis, soft drinks, and
food that has been prepared for 
13immediate consumption), the tax is imposed at the rate of 1%. 
14Beginning on July 1, 2022 and until July 1, 2023, with respect 
15to food for human consumption that is to be consumed off the 
16premises where it is sold (other than alcoholic beverages, 
17food consisting of or infused with adult use cannabis, soft 
18drinks, and food that has been prepared for immediate 
19consumption), the tax is imposed at the rate of 0%.
20 With respect to prescription and
nonprescription 
21medicines, drugs, medical appliances, products classified as 
22Class III medical devices by the United States Food and Drug 
23Administration that are used for cancer treatment pursuant to 
24a prescription, as well as any accessories and components 
25related to those devices, modifications to a motor
vehicle for 
26the purpose of rendering it usable by a person with a 
 
 
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1disability, and
insulin, blood sugar testing materials, 
2syringes, and needles used by human diabetics, the tax is 
3imposed at the rate of 1%. For the purposes of this
Section, 
4until September 1, 2009: the term "soft drinks" means any 
5complete, finished, ready-to-use,
non-alcoholic drink, whether 
6carbonated or not, including, but not limited to,
soda water, 
7cola, fruit juice, vegetable juice, carbonated water, and all 
8other
preparations commonly known as soft drinks of whatever 
9kind or description that
are contained in any closed or sealed 
10bottle, can, carton, or container,
regardless of size; but 
11"soft drinks" does not include coffee, tea, non-carbonated

12water, infant formula, milk or milk products as defined in the 
13Grade A
Pasteurized Milk and Milk Products Act, or drinks 
14containing 50% or more
natural fruit or vegetable juice.

15 Notwithstanding any other provisions of this
Act, 
16beginning September 1, 2009, "soft drinks" means non-alcoholic 
17beverages that contain natural or artificial sweeteners. "Soft 
18drinks" does do not include beverages that contain milk or 
19milk products, soy, rice or similar milk substitutes, or 
20greater than 50% of vegetable or fruit juice by volume.
21 Until August 1, 2009, and notwithstanding any other 
22provisions of this
Act, "food for human consumption that is to 
23be consumed off the premises where
it is sold" includes all 
24food sold through a vending machine, except soft
drinks and 
25food products that are dispensed hot from a vending machine,

26regardless of the location of the vending machine. Beginning 
 
 
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1August 1, 2009, and notwithstanding any other provisions of 
2this Act, "food for human consumption that is to be consumed 
3off the premises where it is sold" includes all food sold 
4through a vending machine, except soft drinks, candy, and food 
5products that are dispensed hot from a vending machine, 
6regardless of the location of the vending machine. 

7 Notwithstanding any other provisions of this
Act, 
8beginning September 1, 2009, "food for human consumption that 
9is to be consumed off the premises where
it is sold" does not 
10include candy. For purposes of this Section, "candy" means a 
11preparation of sugar, honey, or other natural or artificial 
12sweeteners in combination with chocolate, fruits, nuts or 
13other ingredients or flavorings in the form of bars, drops, or 
14pieces. "Candy" does not include any preparation that contains 
15flour or requires refrigeration. 
16 Notwithstanding any other provisions of this
Act, 
17beginning September 1, 2009, "nonprescription medicines and 
18drugs" does not include grooming and hygiene products. For 
19purposes of this Section, "grooming and hygiene products" 
20includes, but is not limited to, soaps and cleaning solutions, 
21shampoo, toothpaste, mouthwash, antiperspirants, and sun tan 
22lotions and screens, unless those products are available by 
23prescription only, regardless of whether the products meet the 
24definition of "over-the-counter-drugs". For the purposes of 
25this paragraph, "over-the-counter-drug" means a drug for human 
26use that contains a label that identifies the product as a drug 
 
 
HB3468- 7 -LRB103 30522 HLH 56955 b


1as required by 21 CFR C.F.R. § 201.66. The 
2"over-the-counter-drug" label includes: 
3  (A) a A "Drug Facts" panel; or
4  (B) a A statement of the "active ingredient(s)" with a 
5 list of those ingredients contained in the compound, 
6 substance or preparation.
7 Beginning on January 1, 2014 (the effective date of Public 
8Act 98-122) this amendatory Act of the 98th General Assembly, 
9"prescription and nonprescription medicines and drugs" 
10includes medical cannabis purchased from a registered 
11dispensing organization under the Compassionate Use of Medical 
12Cannabis Program Act. 
13 As used in this Section, "adult use cannabis" means 
14cannabis subject to tax under the Cannabis Cultivation 
15Privilege Tax Law and the Cannabis Purchaser Excise Tax Law 
16and does not include cannabis subject to tax under the 
17Compassionate Use of Medical Cannabis Program Act. 
18 If the property that is purchased at retail from a 
19retailer is acquired
outside Illinois and used outside 
20Illinois before being brought to Illinois
for use here and is 
21taxable under this Act, the "selling price" on which
the tax is 
22computed shall be reduced by an amount that represents a

23reasonable allowance for depreciation for the period of prior 
24out-of-state use.

25(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19; 
26102-4, eff. 4-27-21; 102-700, Article 20, Section 20-5, eff. 
 
 
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14-19-22; 102-700, Article 60, Section 60-15, eff. 4-19-22; 
2102-700, Article 65, Section 65-5, eff. 4-19-22; revised 
35-27-22.)


4 Section 10. The Service Use Tax Act is amended by changing 
5Section 3-10 as follows:



6 (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)


7 Sec. 3-10. Rate of tax. Unless otherwise provided in this 
8Section,
the tax imposed by this Act is at the rate of 6.25% of 
9the selling
price of tangible personal property transferred as 
10an incident to the sale
of service, but, for the purpose of 
11computing this tax, in no event shall
the selling price be less 
12than the cost price of the property to the
serviceman.

13 Beginning on July 1, 2000 and through December 31, 2000, 
14with respect to
motor fuel, as defined in Section 1.1 of the 
15Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of 
16the Use Tax Act, the tax is
imposed at
the rate of 1.25%.

17 Beginning 30 days after the effective date of this 
18amendatory Act of the 103rd General Assembly, with respect to: 
19motor fuel, as defined in Section 1.1 of the Motor Fuel Tax

20Law; gasohol, as defined in Section 3-40 of the Use Tax Act; 
21majority blended ethanol fuel; and biodiesel and biodiesel 
22blends, the tax imposed under this Act may not exceed the cents 
23per gallon rate established by the Department under subsection 
24(e) of Section 2d of the Retailers' Occupation Tax Act. With 
 
 
HB3468- 9 -LRB103 30522 HLH 56955 b


1respect to the tax imposed on biodiesel blends and gasohol, 
2the maximum cents per gallon rate shall include the reduction 
3allowed in subsection (e) of Section 2d of the Retailers' 
4Occupation Tax Act. 
5 With respect to gasohol, as defined in the Use Tax Act, the 
6tax imposed
by this Act applies to (i) 70% of the selling price 
7of property transferred
as an incident to the sale of service 
8on or after January 1, 1990,
and before July 1, 2003, (ii) 80% 
9of the selling price of
property transferred as an incident to 
10the sale of service on or after July
1, 2003 and on or before 
11July 1, 2017, and (iii)
100% of the selling price thereafter.

12If, at any time, however, the tax under this Act on sales of 
13gasohol, as
defined in
the Use Tax Act, is imposed at the rate 
14of 1.25%, then the
tax imposed by this Act applies to 100% of 
15the proceeds of sales of gasohol
made during that time.

16 With respect to majority blended ethanol fuel, as defined 
17in the Use Tax Act,
the
tax
imposed by this Act does not apply 
18to the selling price of property transferred
as an incident to 
19the sale of service on or after July 1, 2003 and on or before

20December 31, 2023 but applies to 100% of the selling price 
21thereafter.

22 With respect to biodiesel blends, as defined in the Use 
23Tax Act, with no less
than 1% and no
more than 10% biodiesel, 
24the tax imposed by this Act
applies to (i) 80% of the selling 
25price of property transferred as an incident
to the sale of 
26service on or after July 1, 2003 and on or before December 31, 
 
 
HB3468- 10 -LRB103 30522 HLH 56955 b


12018
and (ii) 100% of the proceeds of the selling price
after 
2December 31, 2018 and before January 1, 2024. On and after 
3January 1, 2024 and on or before December 31, 2030, the 
4taxation of biodiesel, renewable diesel, and biodiesel blends 
5shall be as provided in Section 3-5.1 of the Use Tax Act.
If, 
6at any time, however, the tax under this Act on sales of 
7biodiesel blends,
as
defined in the Use Tax Act, with no less 
8than 1% and no more than 10% biodiesel
is imposed at the rate 
9of 1.25%, then the
tax imposed by this Act applies to 100% of 
10the proceeds of sales of biodiesel
blends with no less than 1% 
11and no more than 10% biodiesel
made
during that time.

12 With respect to biodiesel, as defined in the Use Tax Act, 
13and biodiesel
blends, as defined in the Use Tax Act, with
more 
14than 10% but no more than 99% biodiesel, the tax imposed by 
15this Act
does not apply to the proceeds of the selling price of 
16property transferred
as an incident to the sale of service on 
17or after July 1, 2003 and on or before
December 31, 2023. On 
18and after January 1, 2024 and on or before December 31, 2030, 
19the taxation of biodiesel, renewable diesel, and biodiesel 
20blends shall be as provided in Section 3-5.1 of the Use Tax 
21Act.

22 At the election of any registered serviceman made for each 
23fiscal year,
sales of service in which the aggregate annual 
24cost price of tangible
personal property transferred as an 
25incident to the sales of service is
less than 35%, or 75% in 
26the case of servicemen transferring prescription
drugs or 
 
 
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1servicemen engaged in graphic arts production, of the 
2aggregate
annual total gross receipts from all sales of 
3service, the tax imposed by
this Act shall be based on the 
4serviceman's cost price of the tangible
personal property 
5transferred as an incident to the sale of those services.

6 Until July 1, 2022 and beginning again on July 1, 2023, the 
7tax shall be imposed at the rate of 1% on food prepared for

8immediate consumption and transferred incident to a sale of 
9service subject
to this Act or the Service Occupation Tax Act 
10by an entity licensed under
the Hospital Licensing Act, the 
11Nursing Home Care Act, the Assisted Living and Shared Housing 
12Act, the ID/DD Community Care Act, the MC/DD Act, the 
13Specialized Mental Health Rehabilitation Act of 2013, or the

14Child Care
Act of 1969, or an entity that holds a permit issued 
15pursuant to the Life Care Facilities Act. Until July 1, 2022 
16and beginning again on July 1, 2023, the tax shall
also be 
17imposed at the rate of 1% on food for human consumption that is 
18to be
consumed off the premises where it is sold (other than 
19alcoholic beverages, food consisting of or infused with adult 
20use cannabis,
soft drinks, and food that has been prepared for 
21immediate consumption and is
not otherwise included in this 
22paragraph). 
23 Beginning on July 1, 2022 and until July 1, 2023, the tax 
24shall be imposed at the rate of 0% on food prepared for 
25immediate consumption and transferred incident to a sale of 
26service subject to this Act or the Service Occupation Tax Act 
 
 
HB3468- 12 -LRB103 30522 HLH 56955 b


1by an entity licensed under the Hospital Licensing Act, the 
2Nursing Home Care Act, the Assisted Living and Shared Housing 
3Act, the ID/DD Community Care Act, the MC/DD Act, the 
4Specialized Mental Health Rehabilitation Act of 2013, or the 
5Child Care Act of 1969, or an entity that holds a permit issued 
6pursuant to the Life Care Facilities Act. Beginning on July 1, 
72022 and until July 1, 2023, the tax shall also be imposed at 
8the rate of 0% on food for human consumption that is to be 
9consumed off the premises where it is sold (other than 
10alcoholic beverages, food consisting of or infused with adult 
11use cannabis, soft drinks, and food that has been prepared for 
12immediate consumption and is not otherwise included in this 
13paragraph). 
14 The tax shall also be imposed at the rate of 1% on 
15prescription and nonprescription
medicines, drugs, medical 
16appliances, products classified as Class III medical devices 
17by the United States Food and Drug Administration that are 
18used for cancer treatment pursuant to a prescription, as well 
19as any accessories and components related to those devices, 
20modifications to a motor vehicle for the
purpose of rendering 
21it usable by a person with a disability, and insulin, blood 
22sugar testing
materials,
syringes, and needles used by human 
23diabetics. For the purposes of this Section, until September 
241, 2009: the term "soft drinks" means any
complete, finished, 
25ready-to-use, non-alcoholic drink, whether carbonated or
not, 
26including, but not limited to, soda water, cola, fruit juice, 
 
 
HB3468- 13 -LRB103 30522 HLH 56955 b


1vegetable
juice, carbonated water, and all other preparations 
2commonly known as soft
drinks of whatever kind or description 
3that are contained in any closed or
sealed bottle, can, 
4carton, or container, regardless of size; but "soft drinks"

5does not include coffee, tea, non-carbonated water, infant 
6formula, milk or
milk products as defined in the Grade A 
7Pasteurized Milk and Milk Products Act,
or drinks containing 
850% or more natural fruit or vegetable juice.

9 Notwithstanding any other provisions of this
Act, 
10beginning September 1, 2009, "soft drinks" means non-alcoholic 
11beverages that contain natural or artificial sweeteners. "Soft 
12drinks" does do not include beverages that contain milk or 
13milk products, soy, rice or similar milk substitutes, or 
14greater than 50% of vegetable or fruit juice by volume.
15 Until August 1, 2009, and notwithstanding any other 
16provisions of this Act, "food for human
consumption that is to 
17be consumed off the premises where it is sold" includes
all 
18food sold through a vending machine, except soft drinks and 
19food products
that are dispensed hot from a vending machine, 
20regardless of the location of
the vending machine. Beginning 
21August 1, 2009, and notwithstanding any other provisions of 
22this Act, "food for human consumption that is to be consumed 
23off the premises where it is sold" includes all food sold 
24through a vending machine, except soft drinks, candy, and food 
25products that are dispensed hot from a vending machine, 
26regardless of the location of the vending machine. 

 
 
HB3468- 14 -LRB103 30522 HLH 56955 b


1 Notwithstanding any other provisions of this
Act, 
2beginning September 1, 2009, "food for human consumption that 
3is to be consumed off the premises where
it is sold" does not 
4include candy. For purposes of this Section, "candy" means a 
5preparation of sugar, honey, or other natural or artificial 
6sweeteners in combination with chocolate, fruits, nuts or 
7other ingredients or flavorings in the form of bars, drops, or 
8pieces. "Candy" does not include any preparation that contains 
9flour or requires refrigeration. 
10 Notwithstanding any other provisions of this
Act, 
11beginning September 1, 2009, "nonprescription medicines and 
12drugs" does not include grooming and hygiene products. For 
13purposes of this Section, "grooming and hygiene products" 
14includes, but is not limited to, soaps and cleaning solutions, 
15shampoo, toothpaste, mouthwash, antiperspirants, and sun tan 
16lotions and screens, unless those products are available by 
17prescription only, regardless of whether the products meet the 
18definition of "over-the-counter-drugs". For the purposes of 
19this paragraph, "over-the-counter-drug" means a drug for human 
20use that contains a label that identifies the product as a drug 
21as required by 21 CFR C.F.R. § 201.66. The 
22"over-the-counter-drug" label includes: 
23  (A) a A "Drug Facts" panel; or
24  (B) a A statement of the "active ingredient(s)" with a 
25 list of those ingredients contained in the compound, 
26 substance or preparation.
 
 
HB3468- 15 -LRB103 30522 HLH 56955 b


1 Beginning on January 1, 2014 (the effective date of Public 
2Act 98-122), "prescription and nonprescription medicines and 
3drugs" includes medical cannabis purchased from a registered 
4dispensing organization under the Compassionate Use of Medical 
5Cannabis Program Act. 
6 As used in this Section, "adult use cannabis" means 
7cannabis subject to tax under the Cannabis Cultivation 
8Privilege Tax Law and the Cannabis Purchaser Excise Tax Law 
9and does not include cannabis subject to tax under the 
10Compassionate Use of Medical Cannabis Program Act. 
11 If the property that is acquired from a serviceman is 
12acquired outside
Illinois and used outside Illinois before 
13being brought to Illinois for use
here and is taxable under 
14this Act, the "selling price" on which the tax
is computed 
15shall be reduced by an amount that represents a reasonable

16allowance for depreciation for the period of prior 
17out-of-state use.

18(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19; 
19102-4, eff. 4-27-21; 102-16, eff. 6-17-21; 102-700, Article 
2020, Section 20-10, eff. 4-19-22; 102-700, Article 60, Section 
2160-20, eff. 4-19-22; revised 6-1-22.)

22 Section 15. The Service Occupation Tax Act is amended by 
23changing Section 3-10 as follows:



24 (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)


 
 
HB3468- 16 -LRB103 30522 HLH 56955 b


1 Sec. 3-10. Rate of tax. Unless otherwise provided in this 
2Section,
the tax imposed by this Act is at the rate of 6.25% of 
3the "selling price",
as defined in Section 2 of the Service Use 
4Tax Act, of the tangible
personal property. For the purpose of 
5computing this tax, in no event
shall the "selling price" be 
6less than the cost price to the serviceman of
the tangible 
7personal property transferred. The selling price of each item

8of tangible personal property transferred as an incident of a 
9sale of
service may be shown as a distinct and separate item on 
10the serviceman's
billing to the service customer. If the 
11selling price is not so shown, the
selling price of the 
12tangible personal property is deemed to be 50% of the

13serviceman's entire billing to the service customer. When, 
14however, a
serviceman contracts to design, develop, and 
15produce special order machinery or
equipment, the tax imposed 
16by this Act shall be based on the serviceman's
cost price of 
17the tangible personal property transferred incident to the

18completion of the contract.

19 Beginning on July 1, 2000 and through December 31, 2000, 
20with respect to
motor fuel, as defined in Section 1.1 of the 
21Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of 
22the Use Tax Act, the tax is
imposed at
the rate of 1.25%.

23 Beginning 30 days after the effective date of this 
24amendatory Act of the 103rd General Assembly, with respect to: 
25motor fuel, as defined in Section 1.1 of the Motor Fuel Tax

26Law; gasohol, as defined in Section 3-40 of the Use Tax Act; 
 
 
HB3468- 17 -LRB103 30522 HLH 56955 b


1majority blended ethanol fuel; and biodiesel and biodiesel 
2blends, the tax imposed under this Act may not exceed the cents 
3per gallon rate established by the Department under subsection 
4(e) of Section 2d of the Retailers' Occupation Tax Act. With 
5respect to the tax imposed on biodiesel blends and gasohol, 
6the maximum cents per gallon rate shall include the reduction 
7allowed in subsection (e) of Section 2d of the Retailers' 
8Occupation Tax Act. 
9 With respect to gasohol, as defined in the Use Tax Act, the 
10tax imposed
by this Act shall apply to (i) 70% of the cost 
11price of property
transferred as
an incident to the sale of 
12service on or after January 1, 1990, and before
July 1, 2003, 
13(ii) 80% of the selling price of property transferred as an

14incident to the sale of service on or after July
1, 2003 and on 
15or before July 1, 2017, and (iii) 100%
of
the cost price

16thereafter.
If, at any time, however, the tax under this Act on 
17sales of gasohol, as
defined in
the Use Tax Act, is imposed at 
18the rate of 1.25%, then the
tax imposed by this Act applies to 
19100% of the proceeds of sales of gasohol
made during that time.

20 With respect to majority blended ethanol fuel, as defined 
21in the Use Tax Act,
the
tax
imposed by this Act does not apply 
22to the selling price of property transferred
as an incident to 
23the sale of service on or after July 1, 2003 and on or before

24December 31, 2023 but applies to 100% of the selling price 
25thereafter.

26 With respect to biodiesel blends, as defined in the Use 
 
 
HB3468- 18 -LRB103 30522 HLH 56955 b


1Tax Act, with no less
than 1% and no
more than 10% biodiesel, 
2the tax imposed by this Act
applies to (i) 80% of the selling 
3price of property transferred as an incident
to the sale of 
4service on or after July 1, 2003 and on or before December 31, 
52018
and (ii) 100% of the proceeds of the selling price
after 
6December 31, 2018 and before January 1, 2024. On and after 
7January 1, 2024 and on or before December 31, 2030, the 
8taxation of biodiesel, renewable diesel, and biodiesel blends 
9shall be as provided in Section 3-5.1 of the Use Tax Act.
If, 
10at any time, however, the tax under this Act on sales of 
11biodiesel blends,
as
defined in the Use Tax Act, with no less 
12than 1% and no more than 10% biodiesel
is imposed at the rate 
13of 1.25%, then the
tax imposed by this Act applies to 100% of 
14the proceeds of sales of biodiesel
blends with no less than 1% 
15and no more than 10% biodiesel
made
during that time.

16 With respect to biodiesel, as defined in the Use Tax Act, 
17and biodiesel
blends, as defined in the Use Tax Act, with
more 
18than 10% but no more than 99% biodiesel material, the tax 
19imposed by this
Act
does not apply to the proceeds of the 
20selling price of property transferred
as an incident to the 
21sale of service on or after July 1, 2003 and on or before

22December 31, 2023. On and after January 1, 2024 and on or 
23before December 31, 2030, the taxation of biodiesel, renewable 
24diesel, and biodiesel blends shall be as provided in Section 
253-5.1 of the Use Tax Act.

26 At the election of any registered serviceman made for each 
 
 
HB3468- 19 -LRB103 30522 HLH 56955 b


1fiscal year,
sales of service in which the aggregate annual 
2cost price of tangible
personal property transferred as an 
3incident to the sales of service is
less than 35%, or 75% in 
4the case of servicemen transferring prescription
drugs or 
5servicemen engaged in graphic arts production, of the 
6aggregate
annual total gross receipts from all sales of 
7service, the tax imposed by
this Act shall be based on the 
8serviceman's cost price of the tangible
personal property 
9transferred incident to the sale of those services.

10 Until July 1, 2022 and beginning again on July 1, 2023, the 
11tax shall be imposed at the rate of 1% on food prepared for

12immediate consumption and transferred incident to a sale of 
13service subject
to this Act or the Service Use Tax Act by an 
14entity licensed under
the Hospital Licensing Act, the Nursing 
15Home Care Act, the Assisted Living and Shared Housing Act, the 
16ID/DD Community Care Act, the MC/DD Act, the Specialized 
17Mental Health Rehabilitation Act of 2013, or the
Child Care 
18Act of 1969, or an entity that holds a permit issued pursuant 
19to the Life Care Facilities Act. Until July 1, 2022 and 
20beginning again on July 1, 2023, the tax shall
also be imposed 
21at the rate of 1% on food for human consumption that is
to be 
22consumed off the
premises where it is sold (other than 
23alcoholic beverages, food consisting of or infused with adult 
24use cannabis, soft drinks, and
food that has been prepared for 
25immediate consumption and is not
otherwise included in this 
26paragraph).
 
 
HB3468- 20 -LRB103 30522 HLH 56955 b


1 Beginning on July 1, 2022 and until July 1, 2023, the tax 
2shall be imposed at the rate of 0% on food prepared for 
3immediate consumption and transferred incident to a sale of 
4service subject to this Act or the Service Use Tax Act by an 
5entity licensed under the Hospital Licensing Act, the Nursing 
6Home Care Act, the Assisted Living and Shared Housing Act, the 
7ID/DD Community Care Act, the MC/DD Act, the Specialized 
8Mental Health Rehabilitation Act of 2013, or the Child Care 
9Act of 1969, or an entity that holds a permit issued pursuant 
10to the Life Care Facilities Act. Beginning July 1, 2022 and 
11until July 1, 2023, the tax shall also be imposed at the rate 
12of 0% on food for human consumption that is to be consumed off 
13the premises where it is sold (other than alcoholic beverages, 
14food consisting of or infused with adult use cannabis, soft 
15drinks, and food that has been prepared for immediate 
16consumption and is not otherwise included in this paragraph). 
17 The tax shall also be imposed at the rate of 1% on 
18prescription and
nonprescription medicines, drugs, medical 
19appliances, products classified as Class III medical devices 
20by the United States Food and Drug Administration that are 
21used for cancer treatment pursuant to a prescription, as well 
22as any accessories and components related to those devices, 
23modifications to a motor
vehicle for the purpose of rendering 
24it usable by a person with a disability, and
insulin, blood 
25sugar testing materials, syringes, and needles used by human 
26diabetics. For the purposes of this Section, until September 
 
 
HB3468- 21 -LRB103 30522 HLH 56955 b


11, 2009: the term "soft drinks" means any
complete, finished, 
2ready-to-use, non-alcoholic drink, whether carbonated or
not, 
3including, but not limited to, soda water, cola, fruit juice, 
4vegetable
juice, carbonated water, and all other preparations 
5commonly known as soft
drinks of whatever kind or description 
6that are contained in any closed or
sealed can, carton, or 
7container, regardless of size; but "soft drinks" does not

8include coffee, tea, non-carbonated water, infant formula, 
9milk or milk
products as defined in the Grade A Pasteurized 
10Milk and Milk Products Act, or
drinks containing 50% or more 
11natural fruit or vegetable juice.

12 Notwithstanding any other provisions of this
Act, 
13beginning September 1, 2009, "soft drinks" means non-alcoholic 
14beverages that contain natural or artificial sweeteners. "Soft 
15drinks" does do not include beverages that contain milk or 
16milk products, soy, rice or similar milk substitutes, or 
17greater than 50% of vegetable or fruit juice by volume.
18 Until August 1, 2009, and notwithstanding any other 
19provisions of this Act, "food for human consumption
that is to 
20be consumed off the premises where it is sold" includes all 
21food
sold through a vending machine, except soft drinks and 
22food products that are
dispensed hot from a vending machine, 
23regardless of the location of the vending
machine. Beginning 
24August 1, 2009, and notwithstanding any other provisions of 
25this Act, "food for human consumption that is to be consumed 
26off the premises where it is sold" includes all food sold 
 
 
HB3468- 22 -LRB103 30522 HLH 56955 b


1through a vending machine, except soft drinks, candy, and food 
2products that are dispensed hot from a vending machine, 
3regardless of the location of the vending machine. 

4 Notwithstanding any other provisions of this
Act, 
5beginning September 1, 2009, "food for human consumption that 
6is to be consumed off the premises where
it is sold" does not 
7include candy. For purposes of this Section, "candy" means a 
8preparation of sugar, honey, or other natural or artificial 
9sweeteners in combination with chocolate, fruits, nuts or 
10other ingredients or flavorings in the form of bars, drops, or 
11pieces. "Candy" does not include any preparation that contains 
12flour or requires refrigeration. 
13 Notwithstanding any other provisions of this
Act, 
14beginning September 1, 2009, "nonprescription medicines and 
15drugs" does not include grooming and hygiene products. For 
16purposes of this Section, "grooming and hygiene products" 
17includes, but is not limited to, soaps and cleaning solutions, 
18shampoo, toothpaste, mouthwash, antiperspirants, and sun tan 
19lotions and screens, unless those products are available by 
20prescription only, regardless of whether the products meet the 
21definition of "over-the-counter-drugs". For the purposes of 
22this paragraph, "over-the-counter-drug" means a drug for human 
23use that contains a label that identifies the product as a drug 
24as required by 21 CFR C.F.R. § 201.66. The 
25"over-the-counter-drug" label includes: 
26  (A) a A "Drug Facts" panel; or
 
 
HB3468- 23 -LRB103 30522 HLH 56955 b


1  (B) a A statement of the "active ingredient(s)" with a 
2 list of those ingredients contained in the compound, 
3 substance or preparation.
4 Beginning on January 1, 2014 (the effective date of Public 
5Act 98-122), "prescription and nonprescription medicines and 
6drugs" includes medical cannabis purchased from a registered 
7dispensing organization under the Compassionate Use of Medical 
8Cannabis Program Act. 
9 As used in this Section, "adult use cannabis" means 
10cannabis subject to tax under the Cannabis Cultivation 
11Privilege Tax Law and the Cannabis Purchaser Excise Tax Law 
12and does not include cannabis subject to tax under the 
13Compassionate Use of Medical Cannabis Program Act. 
14(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19; 
15102-4, eff. 4-27-21; 102-16, eff. 6-17-21; 102-700, Article 
1620, Section 20-15, eff. 4-19-22; 102-700, Article 60, Section 
1760-25, eff. 4-19-22; revised 6-1-22.)

18 Section 20. The Retailers' Occupation Tax Act is amended 
19by changing Sections 2-10 and 2d as follows:



20 (35 ILCS 120/2-10)


21 Sec. 2-10. Rate of tax. Unless otherwise provided in this 
22Section,
the tax imposed by this Act is at the rate of 6.25% of 
23gross receipts
from sales of tangible personal property made 
24in the course of business.

 
 
HB3468- 24 -LRB103 30522 HLH 56955 b


1 Beginning on July 1, 2000 and through December 31, 2000, 
2with respect to
motor fuel, as defined in Section 1.1 of the 
3Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of 
4the Use Tax Act, the tax is
imposed at the rate of 1.25%.

5 Beginning 30 days after the effective date of this 
6amendatory Act of the 103rd General Assembly, with respect to: 
7motor fuel, as defined in Section 1.1 of the Motor Fuel Tax

8Law; gasohol, as defined in Section 3-40 of the Use Tax Act; 
9majority blended ethanol fuel; and biodiesel and biodiesel 
10blends, the tax imposed under this Act may not exceed the cents 
11per gallon rate established by the Department under subsection 
12(e) of Section 2d of this Act. With respect to the tax imposed 
13on biodiesel blends and gasohol, the maximum cents per gallon 
14rate shall include the reduction allowed in subsection (e) of 
15Section 2d of the Retailers' Occupation Tax Act. 
16 Beginning on August 6, 2010 through August 15, 2010, and 
17beginning again on August 5, 2022 through August 14, 2022, 
18with respect to sales tax holiday items as defined in Section 
192-8 of this Act, the
tax is imposed at the rate of 1.25%. 
20 Within 14 days after July 1, 2000 (the effective date of 
21Public Act 91-872) this amendatory Act of the 91st
General 
22Assembly, each retailer of motor fuel and gasohol shall cause 
23the
following notice to be posted in a prominently visible 
24place on each retail
dispensing device that is used to 
25dispense motor
fuel or gasohol in the State of Illinois: "As of 
26July 1, 2000, the State of
Illinois has eliminated the State's 
 
 
HB3468- 25 -LRB103 30522 HLH 56955 b


1share of sales tax on motor fuel and
gasohol through December 
231, 2000. The price on this pump should reflect the

3elimination of the tax." The notice shall be printed in bold 
4print on a sign
that is no smaller than 4 inches by 8 inches. 
5The sign shall be clearly
visible to customers. Any retailer 
6who fails to post or maintain a required
sign through December 
731, 2000 is guilty of a petty offense for which the fine
shall 
8be $500 per day per each retail premises where a violation 
9occurs.

10 With respect to gasohol, as defined in the Use Tax Act, the 
11tax imposed
by this Act applies to (i) 70% of the proceeds of 
12sales made on or after
January 1, 1990, and before July 1, 
132003, (ii) 80% of the proceeds of
sales made on or after July 
141, 2003 and on or before July 1, 2017, and (iii) 100% of the 
15proceeds of sales
made thereafter.
If, at any time, however, 
16the tax under this Act on sales of gasohol, as
defined in
the 
17Use Tax Act, is imposed at the rate of 1.25%, then the
tax 
18imposed by this Act applies to 100% of the proceeds of sales of 
19gasohol
made during that time.

20 With respect to majority blended ethanol fuel, as defined 
21in the Use Tax Act,
the
tax
imposed by this Act does not apply 
22to the proceeds of sales made on or after
July 1, 2003 and on 
23or before December 31, 2023 but applies to 100% of the
proceeds 
24of sales made thereafter.

25 With respect to biodiesel blends, as defined in the Use 
26Tax Act, with no less
than 1% and no
more than 10% biodiesel, 
 
 
HB3468- 26 -LRB103 30522 HLH 56955 b


1the tax imposed by this Act
applies to (i) 80% of the proceeds 
2of sales made on or after July 1, 2003
and on or before 
3December 31, 2018 and (ii) 100% of the
proceeds of sales made 
4after December 31, 2018 and before January 1, 2024. On and 
5after January 1, 2024 and on or before December 31, 2030, the 
6taxation of biodiesel, renewable diesel, and biodiesel blends 
7shall be as provided in Section 3-5.1 of the Use Tax Act.
If, 
8at any time, however, the tax under this Act on sales of 
9biodiesel blends,
as
defined in the Use Tax Act, with no less 
10than 1% and no more than 10% biodiesel
is imposed at the rate 
11of 1.25%, then the
tax imposed by this Act applies to 100% of 
12the proceeds of sales of biodiesel
blends with no less than 1% 
13and no more than 10% biodiesel
made
during that time.

14 With respect to biodiesel, as defined in the Use Tax Act, 
15and biodiesel
blends, as defined in the Use Tax Act, with
more 
16than 10% but no more than 99% biodiesel, the tax imposed by 
17this Act
does not apply to the proceeds of sales made on or 
18after July 1, 2003
and on or before December 31, 2023. On and 
19after January 1, 2024 and on or before December 31, 2030, the 
20taxation of biodiesel, renewable diesel, and biodiesel blends 
21shall be as provided in Section 3-5.1 of the Use Tax Act. 

22 Until July 1, 2022 and beginning again on July 1, 2023, 
23with respect to food for human consumption that is to be 
24consumed off the
premises where it is sold (other than 
25alcoholic beverages, food consisting of or infused with adult 
26use cannabis, soft drinks, and
food that has been prepared for 
 
 
HB3468- 27 -LRB103 30522 HLH 56955 b


1immediate consumption), the tax is imposed at the rate of 1%. 
2Beginning July 1, 2022 and until July 1, 2023, with respect to 
3food for human consumption that is to be consumed off the 
4premises where it is sold (other than alcoholic beverages, 
5food consisting of or infused with adult use cannabis, soft 
6drinks, and food that has been prepared for immediate 
7consumption), the tax is imposed at the rate of 0%. 
8 With respect to prescription and
nonprescription 
9medicines, drugs, medical appliances, products classified as 
10Class III medical devices by the United States Food and Drug 
11Administration that are used for cancer treatment pursuant to 
12a prescription, as well as any accessories and components 
13related to those devices, modifications to a motor
vehicle for 
14the purpose of rendering it usable by a person with a 
15disability, and
insulin, blood sugar testing materials, 
16syringes, and needles used by human diabetics, the tax is 
17imposed at the rate of 1%. For the purposes of this
Section, 
18until September 1, 2009: the term "soft drinks" means any 
19complete, finished, ready-to-use,
non-alcoholic drink, whether 
20carbonated or not, including, but not limited to,
soda water, 
21cola, fruit juice, vegetable juice, carbonated water, and all 
22other
preparations commonly known as soft drinks of whatever 
23kind or description that
are contained in any closed or sealed 
24bottle, can, carton, or container,
regardless of size; but 
25"soft drinks" does not include coffee, tea, non-carbonated

26water, infant formula, milk or milk products as defined in the 
 
 
HB3468- 28 -LRB103 30522 HLH 56955 b


1Grade A
Pasteurized Milk and Milk Products Act, or drinks 
2containing 50% or more
natural fruit or vegetable juice.

3 Notwithstanding any other provisions of this
Act, 
4beginning September 1, 2009, "soft drinks" means non-alcoholic 
5beverages that contain natural or artificial sweeteners. "Soft 
6drinks" does do not include beverages that contain milk or 
7milk products, soy, rice or similar milk substitutes, or 
8greater than 50% of vegetable or fruit juice by volume.
9 Until August 1, 2009, and notwithstanding any other 
10provisions of this
Act, "food for human consumption that is to 
11be consumed off the premises where
it is sold" includes all 
12food sold through a vending machine, except soft
drinks and 
13food products that are dispensed hot from a vending machine,

14regardless of the location of the vending machine. Beginning 
15August 1, 2009, and notwithstanding any other provisions of 
16this Act, "food for human consumption that is to be consumed 
17off the premises where it is sold" includes all food sold 
18through a vending machine, except soft drinks, candy, and food 
19products that are dispensed hot from a vending machine, 
20regardless of the location of the vending machine. 

21 Notwithstanding any other provisions of this
Act, 
22beginning September 1, 2009, "food for human consumption that 
23is to be consumed off the premises where
it is sold" does not 
24include candy. For purposes of this Section, "candy" means a 
25preparation of sugar, honey, or other natural or artificial 
26sweeteners in combination with chocolate, fruits, nuts or 
 
 
HB3468- 29 -LRB103 30522 HLH 56955 b


1other ingredients or flavorings in the form of bars, drops, or 
2pieces. "Candy" does not include any preparation that contains 
3flour or requires refrigeration. 
4 Notwithstanding any other provisions of this
Act, 
5beginning September 1, 2009, "nonprescription medicines and 
6drugs" does not include grooming and hygiene products. For 
7purposes of this Section, "grooming and hygiene products" 
8includes, but is not limited to, soaps and cleaning solutions, 
9shampoo, toothpaste, mouthwash, antiperspirants, and sun tan 
10lotions and screens, unless those products are available by 
11prescription only, regardless of whether the products meet the 
12definition of "over-the-counter-drugs". For the purposes of 
13this paragraph, "over-the-counter-drug" means a drug for human 
14use that contains a label that identifies the product as a drug 
15as required by 21 CFR C.F.R. § 201.66. The 
16"over-the-counter-drug" label includes: 
17  (A) a A "Drug Facts" panel; or
18  (B) a A statement of the "active ingredient(s)" with a 
19 list of those ingredients contained in the compound, 
20 substance or preparation.

21 Beginning on January 1, 2014 (the effective date of Public 
22Act 98-122) this amendatory Act of the 98th General Assembly, 
23"prescription and nonprescription medicines and drugs" 
24includes medical cannabis purchased from a registered 
25dispensing organization under the Compassionate Use of Medical 
26Cannabis Program Act. 
 
 
HB3468- 30 -LRB103 30522 HLH 56955 b


1 As used in this Section, "adult use cannabis" means 
2cannabis subject to tax under the Cannabis Cultivation 
3Privilege Tax Law and the Cannabis Purchaser Excise Tax Law 
4and does not include cannabis subject to tax under the 
5Compassionate Use of Medical Cannabis Program Act. 
6(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19; 
7102-4, eff. 4-27-21; 102-700, Article 20, Section 20-20, eff. 
84-19-22; 102-700, Article 60, Section 60-30, eff. 4-19-22; 
9102-700, Article 65, Section 65-10, eff. 4-19-22; revised 
106-1-22.)


11 (35 ILCS 120/2d) (from Ch. 120, par. 441d)
12 Sec. 2d. Tax prepayment by motor fuel retailer.  
13 (a) Any person engaged in the business of selling motor 
14fuel at
retail, as defined in the Motor Fuel Tax Law, and who 
15is not a
licensed distributor or supplier, as defined in the 
16Motor Fuel Tax Law,
shall prepay to his or her distributor, 
17supplier, or other reseller of
motor fuel a portion of the tax 
18imposed by this Act if the distributor,
supplier, or other 
19reseller of motor fuel is registered under Section 2a or

20Section 2c of this Act. The prepayment requirement provided 
21for in this
Section does not apply to liquid propane gas.
22 (b) Beginning on July 1, 2000 and through December 31, 
232000, the Retailers'
Occupation Tax paid to the distributor, 
24supplier,
or other reseller shall be an amount equal to $0.01 
25per
gallon of the motor fuel, except gasohol as defined in 
 
 
HB3468- 31 -LRB103 30522 HLH 56955 b


1Section 2-10 of
this Act which shall be an amount equal to 
2$0.01 per gallon,
purchased from the distributor, supplier, or 
3other reseller.
4 (c) Before July 1, 2000 and then beginning on January 1, 
52001 and through June
30, 2003,
the Retailers' Occupation Tax 
6paid
to the distributor, supplier, or other reseller shall be 
7an amount equal to
$0.04 per gallon
of the motor fuel, except 
8gasohol as defined in Section 2-10 of this Act which
shall be 
9an
amount equal to $0.03 per gallon, purchased from the 
10distributor, supplier, or
other
reseller.
11 (d) Beginning July 1, 2003 and through December 31, 2010, 
12the Retailers' Occupation Tax paid
to
the
distributor, 
13supplier, or other reseller shall be an amount equal to $0.06 
14per
gallon of the
motor fuel, except gasohol as defined in 
15Section 2-10 of this Act which shall
be an
amount equal to 
16$0.05 per gallon, purchased from the distributor, supplier, or

17other
reseller.
18 (e) Beginning on January 1, 2011 and thereafter, the 
19Retailers' Occupation Tax paid to the distributor, supplier, 
20or other reseller shall be at the rate established by the 
21Department under this subsection. The rate shall be 
22established by the Department on January 1 and July 1 of each 
23year using the average selling price, as defined in Section 1 
24of this Act, per gallon of motor fuel sold in the State during 
25the previous 6 months and multiplying that amount by 6.25% to 
26determine the cents per gallon rate. Beginning 30 days after 
 
 
HB3468- 32 -LRB103 30522 HLH 56955 b


1the effective date of this amendatory Act of the 103rd General 
2Assembly, the cents per gallon rate established by the 
3Department for motor fuel under this subsection may not exceed 
4$0.18 per gallon. In the case of biodiesel blends, as defined 
5in Section 3-42 of the Use Tax Act, with no less than 1% and no 
6more than 10% biodiesel, and in the case of gasohol, as defined 
7in Section 3-40 of the Use Tax Act, the rate shall be 80% of 
8the rate established by the Department under this subsection 
9for motor fuel. The Department shall provide persons subject 
10to this Section notice of the rate established under this 
11subsection at least 20 days prior to each January 1 and July 1. 
12The Department shall provide persons subject to this Section 
13notice of the rate change required by this amendatory Act of 
14the 103rd General Assembly at least 20 days prior to the date 
15on which that change takes effect. Publication of the 
16established rate on the Department's internet website shall 
17constitute sufficient notice under this Section. The 
18Department may use data derived from independent surveys 
19conducted or accumulated by third parties to determine the 
20average selling price per gallon of motor fuel sold in the 
21State. 
22 (f) Any person engaged in the business of selling motor 
23fuel at retail shall
be entitled to a credit against tax due 
24under this Act in an amount equal
to the tax paid to the 
25distributor, supplier, or other reseller.
26 (g) Every distributor, supplier, or other reseller 
 
 
HB3468- 33 -LRB103 30522 HLH 56955 b


1registered as provided in
Section 2a or Section 2c of this Act 
2shall remit the prepaid tax on all
motor fuel that is due from 
3any person engaged in the business of selling
at retail motor 
4fuel with the returns filed under Section 2f or Section 3
of 
5this Act, but the vendors discount provided in Section 3 shall 
6not apply
to the amount of prepaid tax that is remitted. Any 
7distributor or supplier
who fails to properly collect and 
8remit the tax shall be liable for the
tax. For purposes of this 
9Section, the prepaid tax is due on invoiced
gallons sold 
10during a month by the 20th day of the following month.
11(Source: P.A. 96-1384, eff. 7-29-10.)


12 Section 99. Effective date. This Act takes effect upon 
13becoming law.