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| 1 | AN ACT concerning revenue.
| ||||||||||||||||||||||||||||||||||||||
| 2 | Be it enacted by the People of the State of Illinois,
| ||||||||||||||||||||||||||||||||||||||
| 3 | represented in the General Assembly:
| ||||||||||||||||||||||||||||||||||||||
| 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.
A portion of the money paid into the Local | ||||||||||||||||||||||||||||||||||||||
| 8 | Government Tax
Fund from sales of food for human consumption | ||||||||||||||||||||||||||||||||||||||
| 9 | which is to be consumed off
the premises where it is sold | ||||||||||||||||||||||||||||||||||||||
| 10 | (other than alcoholic beverages, soft drinks
and food which has | ||||||||||||||||||||||||||||||||||||||
| 11 | been prepared for immediate consumption) and
prescription and | ||||||||||||||||||||||||||||||||||||||
| 12 | nonprescription medicines, drugs, medical appliances and
| ||||||||||||||||||||||||||||||||||||||
| 13 | insulin, urine testing materials, syringes and needles used by | ||||||||||||||||||||||||||||||||||||||
| 14 | diabetics,
which occurred in municipalities, shall be | ||||||||||||||||||||||||||||||||||||||
| 15 | distributed to each municipality
based upon the sales which | ||||||||||||||||||||||||||||||||||||||
| 16 | occurred in that municipality. The remainder
shall be | ||||||||||||||||||||||||||||||||||||||
| 17 | distributed to each county based upon the sales which occurred | ||||||||||||||||||||||||||||||||||||||
| 18 | in
the unincorporated area of that county.
| ||||||||||||||||||||||||||||||||||||||
| 19 | A portion of the money paid into the Local Government Tax | ||||||||||||||||||||||||||||||||||||||
| 20 | Fund from the
6.25% general use tax rate on the selling price | ||||||||||||||||||||||||||||||||||||||
| 21 | of tangible personal
property which is purchased outside | ||||||||||||||||||||||||||||||||||||||
| 22 | Illinois at retail from a retailer and
which is titled or | ||||||||||||||||||||||||||||||||||||||
| 23 | registered by any agency of this State's government
shall be | ||||||||||||||||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | distributed to municipalities as provided in this paragraph. | ||||||
| 2 | Each
municipality shall receive the amount attributable to | ||||||
| 3 | sales for which
Illinois addresses for titling or registration | ||||||
| 4 | purposes are given as being
in such municipality. The remainder | ||||||
| 5 | of the money paid into the Local
Government Tax Fund from such | ||||||
| 6 | sales shall be distributed to counties. Each
county shall | ||||||
| 7 | receive the amount attributable to sales for which Illinois
| ||||||
| 8 | addresses for titling or registration purposes are given as | ||||||
| 9 | being located
in the unincorporated area of such county.
| ||||||
| 10 | A portion of the money paid into the Local Government Tax | ||||||
| 11 | Fund from the
6.25% general rate (and, beginning July 1, 2000 | ||||||
| 12 | and through December 31,
2000, the 1.25% rate on motor fuel and | ||||||
| 13 | gasohol, and from beginning on August 6, 2010 through August | ||||||
| 14 | 15, 2010, the 1.25% rate on sales tax holiday items, and from | ||||||
| 15 | August 5, 2018 through August 11, 2018, the 1.25% rate on sales | ||||||
| 16 | tax holiday items) on sales
subject to taxation under the | ||||||
| 17 | Retailers'
Occupation Tax Act and the Service Occupation Tax | ||||||
| 18 | Act, which occurred in
municipalities, shall be distributed to | ||||||
| 19 | each municipality, based upon the
sales which occurred in that | ||||||
| 20 | municipality. The remainder shall be
distributed to each | ||||||
| 21 | county, based upon the sales which occurred in the
| ||||||
| 22 | unincorporated area of such county.
| ||||||
| 23 | For the purpose of determining allocation to the local | ||||||
| 24 | government unit, a
retail sale by a producer of coal or other | ||||||
| 25 | mineral mined in Illinois is a sale
at retail at the place | ||||||
| 26 | where the coal or other mineral mined in Illinois is
extracted | ||||||
| |||||||
| |||||||
| 1 | from the earth. This paragraph does not apply to coal or other
| ||||||
| 2 | mineral when it is delivered or shipped by the seller to the | ||||||
| 3 | purchaser at a
point outside Illinois so that the sale is | ||||||
| 4 | exempt under the United States
Constitution as a sale in | ||||||
| 5 | interstate or foreign commerce.
| ||||||
| 6 | Whenever the Department determines that a refund of money | ||||||
| 7 | paid into
the Local Government Tax Fund should be made to a | ||||||
| 8 | claimant instead of
issuing a credit memorandum, the Department | ||||||
| 9 | shall notify the State
Comptroller, who shall cause the order | ||||||
| 10 | to be drawn for the amount
specified, and to the person named, | ||||||
| 11 | in such notification from the
Department. Such refund shall be | ||||||
| 12 | paid by the State Treasurer out of the
Local Government Tax | ||||||
| 13 | Fund.
| ||||||
| 14 | As soon as possible after the first day of each month, | ||||||
| 15 | beginning January 1, 2011, upon certification of the Department | ||||||
| 16 | of Revenue, the Comptroller shall order transferred, and the | ||||||
| 17 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
| 18 | local sales tax increment, as defined in the Innovation | ||||||
| 19 | Development and Economy Act, collected during the second | ||||||
| 20 | preceding calendar month for sales within a STAR bond district | ||||||
| 21 | and deposited into the Local Government Tax Fund, less 3% of | ||||||
| 22 | that amount, which shall be transferred into the Tax Compliance | ||||||
| 23 | and Administration Fund and shall be used by the Department, | ||||||
| 24 | subject to appropriation, to cover the costs of the Department | ||||||
| 25 | in administering the Innovation Development and Economy Act. | ||||||
| 26 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
| |||||||
| |||||||
| 1 | on or before the 25th day of each calendar month, the | ||||||
| 2 | Department shall
prepare and certify to the Comptroller the | ||||||
| 3 | disbursement of stated sums of
money to named municipalities | ||||||
| 4 | and counties, the municipalities and counties
to be those | ||||||
| 5 | entitled to distribution of taxes or penalties paid to the
| ||||||
| 6 | Department during the second preceding calendar month. The | ||||||
| 7 | amount to be
paid to each municipality or county shall be the | ||||||
| 8 | amount (not including
credit memoranda) collected during the | ||||||
| 9 | second preceding calendar month by
the Department and paid into | ||||||
| 10 | the Local Government Tax Fund, plus an amount
the Department | ||||||
| 11 | determines is necessary to offset any amounts which were
| ||||||
| 12 | erroneously paid to a different taxing body, and not including | ||||||
| 13 | an amount
equal to the amount of refunds made during the second | ||||||
| 14 | preceding calendar
month by the Department, and not including | ||||||
| 15 | any amount which the Department
determines is necessary to | ||||||
| 16 | offset any amounts which are payable to a
different taxing body | ||||||
| 17 | but were erroneously paid to the municipality or
county, and | ||||||
| 18 | not including any amounts that are transferred to the STAR | ||||||
| 19 | Bonds Revenue Fund. Within 10 days after receipt, by the | ||||||
| 20 | Comptroller, of the
disbursement certification to the | ||||||
| 21 | municipalities and counties, provided for
in this Section to be | ||||||
| 22 | given to the Comptroller by the Department, the
Comptroller | ||||||
| 23 | shall cause the orders to be drawn for the respective amounts
| ||||||
| 24 | in accordance with the directions contained in such | ||||||
| 25 | certification.
| ||||||
| 26 | When certifying the amount of monthly disbursement to a | ||||||
| |||||||
| |||||||
| 1 | municipality or
county under this Section, the Department shall | ||||||
| 2 | increase or decrease that
amount by an amount necessary to | ||||||
| 3 | offset any misallocation of previous
disbursements. The offset | ||||||
| 4 | amount shall be the amount erroneously disbursed
within the 6 | ||||||
| 5 | months preceding the time a misallocation is discovered.
| ||||||
| 6 | The provisions directing the distributions from the | ||||||
| 7 | special fund in
the State Treasury provided for in this Section | ||||||
| 8 | shall constitute an
irrevocable and continuing appropriation | ||||||
| 9 | of all amounts as provided herein.
The State Treasurer and | ||||||
| 10 | State Comptroller are hereby authorized to make
distributions | ||||||
| 11 | as provided in this Section.
| ||||||
| 12 | In construing any development, redevelopment, annexation, | ||||||
| 13 | preannexation
or other lawful agreement in effect prior to | ||||||
| 14 | September 1, 1990, which
describes or refers to receipts from a | ||||||
| 15 | county or municipal retailers'
occupation tax, use tax or | ||||||
| 16 | service occupation tax which now cannot be
imposed, such | ||||||
| 17 | description or reference shall be deemed to include the
| ||||||
| 18 | replacement revenue for such abolished taxes, distributed from | ||||||
| 19 | the Local
Government Tax Fund.
| ||||||
| 20 | As soon as possible after the effective date of this | ||||||
| 21 | amendatory Act of the 98th General Assembly, the State | ||||||
| 22 | Comptroller shall order and the State Treasurer shall transfer | ||||||
| 23 | $6,600,000 from the Local Government Tax Fund to the Illinois | ||||||
| 24 | State Medical Disciplinary Fund. | ||||||
| 25 | (Source: P.A. 97-333, eff. 8-12-11; 98-3, eff. 3-8-13.)
| ||||||
| |||||||
| |||||||
| 1 | (30 ILCS 105/6z-20) (from Ch. 127, par. 142z-20)
| ||||||
| 2 | Sec. 6z-20. County and Mass Transit District Fund. Of the | ||||||
| 3 | money received from the 6.25% general rate (and,
beginning July | ||||||
| 4 | 1, 2000 and through December 31, 2000, the
1.25% rate on motor | ||||||
| 5 | fuel and gasohol, and from beginning on August 6, 2010 through | ||||||
| 6 | August 15, 2010, the 1.25% rate on sales tax holiday items, and | ||||||
| 7 | from August 5, 2018 through August 11, 2018, the 1.25% rate on | ||||||
| 8 | sales tax holiday items) on sales
subject to taxation under the | ||||||
| 9 | Retailers' Occupation Tax Act and Service
Occupation Tax Act | ||||||
| 10 | and paid into the County and Mass Transit District Fund,
| ||||||
| 11 | distribution to the Regional Transportation Authority tax | ||||||
| 12 | fund, created
pursuant to Section 4.03 of the Regional | ||||||
| 13 | Transportation Authority Act, for
deposit therein shall be made | ||||||
| 14 | based upon the retail sales occurring in a
county having more | ||||||
| 15 | than 3,000,000 inhabitants. The remainder shall be
distributed | ||||||
| 16 | to each county having 3,000,000 or fewer inhabitants based upon
| ||||||
| 17 | the retail sales occurring in each such county.
| ||||||
| 18 | For the purpose of determining allocation to the local | ||||||
| 19 | government unit, a
retail sale by a producer of coal or other | ||||||
| 20 | mineral mined in Illinois is a sale
at retail at the place | ||||||
| 21 | where the coal or other mineral mined in Illinois is
extracted | ||||||
| 22 | from the earth. This paragraph does not apply to coal or other
| ||||||
| 23 | mineral when it is delivered or shipped by the seller to the | ||||||
| 24 | purchaser at a
point outside Illinois so that the sale is | ||||||
| 25 | exempt under the United States
Constitution as a sale in | ||||||
| 26 | interstate or foreign commerce.
| ||||||
| |||||||
| |||||||
| 1 | Of the money received from the 6.25% general use tax rate | ||||||
| 2 | on tangible
personal property which is purchased outside | ||||||
| 3 | Illinois at retail from a
retailer and which is titled or | ||||||
| 4 | registered by any agency of this State's
government and paid | ||||||
| 5 | into the County and Mass Transit District Fund, the
amount for | ||||||
| 6 | which Illinois addresses for titling or registration purposes
| ||||||
| 7 | are given as being in each county having more than 3,000,000 | ||||||
| 8 | inhabitants
shall be distributed into the Regional | ||||||
| 9 | Transportation Authority tax fund,
created pursuant to Section | ||||||
| 10 | 4.03 of the Regional Transportation Authority
Act. The | ||||||
| 11 | remainder of the money paid from such sales shall be | ||||||
| 12 | distributed
to each county based on sales for which Illinois | ||||||
| 13 | addresses for titling or
registration purposes are given as | ||||||
| 14 | being located in the county. Any money
paid into the Regional | ||||||
| 15 | Transportation Authority Occupation and Use Tax
Replacement | ||||||
| 16 | Fund from the County and Mass Transit District Fund prior to
| ||||||
| 17 | January 14, 1991, which has not been paid to the Authority | ||||||
| 18 | prior to that
date, shall be transferred to the Regional | ||||||
| 19 | Transportation Authority tax fund.
| ||||||
| 20 | Whenever the Department determines that a refund of money | ||||||
| 21 | paid into
the County and Mass Transit District Fund should be | ||||||
| 22 | made to a claimant
instead of issuing a credit memorandum, the | ||||||
| 23 | Department shall notify the
State Comptroller, who shall cause | ||||||
| 24 | the order to be drawn for the amount
specified, and to the | ||||||
| 25 | person named, in such notification from the
Department. Such | ||||||
| 26 | refund shall be paid by the State Treasurer out of the
County | ||||||
| |||||||
| |||||||
| 1 | and Mass Transit District Fund.
| ||||||
| 2 | As soon as possible after the first day of each month, | ||||||
| 3 | beginning January 1, 2011, upon certification of the Department | ||||||
| 4 | of Revenue, the Comptroller shall order transferred, and the | ||||||
| 5 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
| 6 | local sales tax increment, as defined in the Innovation | ||||||
| 7 | Development and Economy Act, collected during the second | ||||||
| 8 | preceding calendar month for sales within a STAR bond district | ||||||
| 9 | and deposited into the County and Mass Transit District Fund, | ||||||
| 10 | less 3% of that amount, which shall be transferred into the Tax | ||||||
| 11 | Compliance and Administration Fund and shall be used by the | ||||||
| 12 | Department, subject to appropriation, to cover the costs of the | ||||||
| 13 | Department in administering the Innovation Development and | ||||||
| 14 | Economy Act. | ||||||
| 15 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
| 16 | on or before the 25th day of each calendar month, the | ||||||
| 17 | Department shall
prepare and certify to the Comptroller the | ||||||
| 18 | disbursement of stated sums of
money to the Regional | ||||||
| 19 | Transportation Authority and to named counties, the
counties to | ||||||
| 20 | be those entitled to distribution, as hereinabove provided, of
| ||||||
| 21 | taxes or penalties paid to the Department during the second | ||||||
| 22 | preceding
calendar month. The amount to be paid to the Regional | ||||||
| 23 | Transportation
Authority and each county having 3,000,000 or | ||||||
| 24 | fewer inhabitants shall be
the amount (not including credit | ||||||
| 25 | memoranda) collected during the second
preceding calendar | ||||||
| 26 | month by the Department and paid into the County and
Mass | ||||||
| |||||||
| |||||||
| 1 | Transit District Fund, plus an amount the Department determines | ||||||
| 2 | is
necessary to offset any amounts which were erroneously paid | ||||||
| 3 | to a different
taxing body, and not including an amount equal | ||||||
| 4 | to the amount of refunds
made during the second preceding | ||||||
| 5 | calendar month by the Department, and not
including any amount | ||||||
| 6 | which the Department determines is necessary to offset
any | ||||||
| 7 | amounts which were payable to a different taxing body but were
| ||||||
| 8 | erroneously paid to the Regional Transportation Authority or | ||||||
| 9 | county, and not including any amounts that are transferred to | ||||||
| 10 | the STAR Bonds Revenue Fund, less 2% of the amount to be paid | ||||||
| 11 | to the Regional Transportation Authority, which shall be | ||||||
| 12 | transferred into the Tax Compliance and Administration Fund. | ||||||
| 13 | The Department, at the time of each monthly disbursement to the | ||||||
| 14 | Regional Transportation Authority, shall prepare and certify | ||||||
| 15 | to the State Comptroller the amount to be transferred into the | ||||||
| 16 | Tax Compliance and Administration Fund under this Section.
| ||||||
| 17 | Within 10 days after receipt, by the Comptroller, of the | ||||||
| 18 | disbursement
certification to the Regional Transportation | ||||||
| 19 | Authority, counties, and the Tax Compliance and Administration | ||||||
| 20 | Fund
provided for in this Section to be given to the | ||||||
| 21 | Comptroller by the
Department, the Comptroller shall cause the | ||||||
| 22 | orders to be drawn for the
respective amounts in accordance | ||||||
| 23 | with the directions contained in such
certification.
| ||||||
| 24 | When certifying the amount of a monthly disbursement to the | ||||||
| 25 | Regional
Transportation Authority or to a county under this | ||||||
| 26 | Section, the Department
shall increase or decrease that amount | ||||||
| |||||||
| |||||||
| 1 | by an amount necessary to offset any
misallocation of previous | ||||||
| 2 | disbursements. The offset amount shall be the
amount | ||||||
| 3 | erroneously disbursed within the 6 months preceding the time a
| ||||||
| 4 | misallocation is discovered.
| ||||||
| 5 | The provisions directing the distributions from the | ||||||
| 6 | special fund in
the State Treasury provided for in this Section | ||||||
| 7 | and from the Regional
Transportation Authority tax fund created | ||||||
| 8 | by Section 4.03 of the Regional
Transportation Authority Act | ||||||
| 9 | shall constitute an irrevocable and continuing
appropriation | ||||||
| 10 | of all amounts as provided herein. The State Treasurer and
| ||||||
| 11 | State Comptroller are hereby authorized to make distributions | ||||||
| 12 | as provided
in this Section.
| ||||||
| 13 | In construing any development, redevelopment, annexation, | ||||||
| 14 | preannexation
or other lawful agreement in effect prior to | ||||||
| 15 | September 1, 1990, which
describes or refers to receipts from a | ||||||
| 16 | county or municipal retailers'
occupation tax, use tax or | ||||||
| 17 | service occupation tax which now cannot be
imposed, such | ||||||
| 18 | description or reference shall be deemed to include the
| ||||||
| 19 | replacement revenue for such abolished taxes, distributed from | ||||||
| 20 | the County
and Mass Transit District Fund or Local Government | ||||||
| 21 | Distributive Fund, as
the case may be.
| ||||||
| 22 | (Source: P.A. 100-23, eff. 7-6-17.)
| ||||||
| 23 | Section 10. The Use Tax Act is amended by changing Sections | ||||||
| 24 | 3-6, 3-10, and 9 as follows:
| ||||||
| |||||||
| |||||||
| 1 | (35 ILCS 105/3-6) | ||||||
| 2 | Sec. 3-6. Sales tax holiday items. | ||||||
| 3 | (a) The tangible personal property described in this | ||||||
| 4 | subsection qualifies for the
1.25% reduced rate of tax during | ||||||
| 5 | for the period set forth in Section 3-10 of this Act | ||||||
| 6 | (hereinafter
referred to as the Sales Tax Holiday Period). The | ||||||
| 7 | reduced rate on these items shall be
administered under the | ||||||
| 8 | provisions of subsection (b) of this Section. The following | ||||||
| 9 | items are subject to the
reduced rate: | ||||||
| 10 | (1) Clothing items that each have a retail selling | ||||||
| 11 | price of less than $100. | ||||||
| 12 | "Clothing" means, unless otherwise specified in this | ||||||
| 13 | Section, all human wearing
apparel suitable for general | ||||||
| 14 | use. "Clothing" does not include clothing
accessories, | ||||||
| 15 | protective equipment, or sport or recreational equipment.
| ||||||
| 16 | "Clothing" includes, but is not limited to: household and | ||||||
| 17 | shop aprons; athletic
supporters; bathing suits and caps; | ||||||
| 18 | belts and suspenders; boots; coats and
jackets; ear muffs; | ||||||
| 19 | footlets; gloves and mittens for general use; hats and | ||||||
| 20 | caps;
hosiery; insoles for shoes; lab coats; neckties; | ||||||
| 21 | overshoes; pantyhose;
rainwear; rubber pants; sandals; | ||||||
| 22 | scarves; shoes and shoelaces; slippers;
sneakers; socks | ||||||
| 23 | and stockings; steel-toed shoes; underwear; and school
| ||||||
| 24 | uniforms. | ||||||
| 25 | "Clothing accessories" means, but is not limited to: | ||||||
| 26 | briefcases; cosmetics; hair
notions, including, but not | ||||||
| |||||||
| |||||||
| 1 | limited to barrettes, hair bows, and hair nets;
handbags; | ||||||
| 2 | handkerchiefs; jewelry; non-prescription sunglasses; | ||||||
| 3 | umbrellas;
wallets; watches; and wigs and hair pieces. | ||||||
| 4 | "Protective equipment" means, but is not limited to: | ||||||
| 5 | breathing masks; clean
room apparel and equipment; ear and | ||||||
| 6 | hearing protectors; face shields; hard
hats; helmets; | ||||||
| 7 | paint or dust respirators; protective gloves; safety | ||||||
| 8 | glasses and
goggles; safety belts; tool belts; and welder's | ||||||
| 9 | gloves and masks. | ||||||
| 10 | "Sport or recreational equipment" means, but is not | ||||||
| 11 | limited to: ballet and tap
shoes; cleated or spiked | ||||||
| 12 | athletic shoes; gloves, including, but not limited to,
| ||||||
| 13 | baseball, bowling, boxing, hockey, and golf gloves; | ||||||
| 14 | goggles; hand and elbow guards;
life preservers and vests; | ||||||
| 15 | mouth guards; roller and ice skates; shin guards;
shoulder | ||||||
| 16 | pads; ski boots; waders; and wetsuits and fins. | ||||||
| 17 | (2) School supplies. "School supplies" means, unless | ||||||
| 18 | otherwise specified in this
Section, items used by a | ||||||
| 19 | student in a course of study. The purchase of school
| ||||||
| 20 | supplies for use by persons other than students for use in | ||||||
| 21 | a course of study are not
eligible for the reduced rate of | ||||||
| 22 | tax. "School supplies" do not include school art
supplies; | ||||||
| 23 | school instructional materials; cameras; film and memory | ||||||
| 24 | cards;
videocameras, tapes, and videotapes; computers; | ||||||
| 25 | cell phones; Personal Digital
Assistants (PDAs); handheld | ||||||
| 26 | electronic schedulers; and school computer
supplies. | ||||||
| |||||||
| |||||||
| 1 | "School supplies" includes, but is not limited to: | ||||||
| 2 | binders; book bags;
calculators; cellophane tape; | ||||||
| 3 | blackboard chalk; compasses; composition books;
crayons; | ||||||
| 4 | erasers; expandable, pocket, plastic, and manila folders; | ||||||
| 5 | glue, paste,
and paste sticks; highlighters; index cards; | ||||||
| 6 | index card boxes; legal pads; lunch
boxes; markers; | ||||||
| 7 | notebooks; paper, including loose leaf ruled notebook | ||||||
| 8 | paper, copy paper,
graph paper, tracing paper, manila | ||||||
| 9 | paper, colored paper, poster board, and
construction | ||||||
| 10 | paper; pencils; pencil leads; pens; ink and ink refills for | ||||||
| 11 | pens; pencil
boxes and other school supply boxes; pencil | ||||||
| 12 | sharpeners; protractors; rulers;
scissors; and writing | ||||||
| 13 | tablets. | ||||||
| 14 | "School art supply" means an item commonly used by a | ||||||
| 15 | student in a course of
study for artwork and includes only | ||||||
| 16 | the following items: clay and glazes; acrylic, tempera, and | ||||||
| 17 | oil paint; paintbrushes for artwork; sketch and drawing | ||||||
| 18 | pads; and
watercolors. | ||||||
| 19 | "School instructional material" means written material | ||||||
| 20 | commonly used by a
student in a course of study as a | ||||||
| 21 | reference and to learn the subject being taught
and | ||||||
| 22 | includes only the following items: reference books; | ||||||
| 23 | reference maps and
globes; textbooks; and workbooks. | ||||||
| 24 | "School computer supply" means an item commonly used by | ||||||
| 25 | a student in a course
of study in which a computer is used | ||||||
| 26 | and applies only to the following items:
flashdrives and | ||||||
| |||||||
| |||||||
| 1 | other computer data storage devices; data storage media, | ||||||
| 2 | such as
diskettes and compact disks; boxes and cases for | ||||||
| 3 | disk storage; external ports or
drives; computer cases; | ||||||
| 4 | computer cables; computer printers; and printer
| ||||||
| 5 | cartridges, toner, and ink. | ||||||
| 6 | (b) Administration. Notwithstanding any other provision of | ||||||
| 7 | this Act, the reduced rate of
tax under Section 3-10 of this | ||||||
| 8 | Act for clothing and school supplies shall be
administered by | ||||||
| 9 | the Department under the provisions of this subsection (b). | ||||||
| 10 | (1) Bundled sales. Items that qualify for the reduced | ||||||
| 11 | rate of tax that are bundled
together with items that do | ||||||
| 12 | not qualify for the reduced rate of tax and that are sold
| ||||||
| 13 | for one itemized price will be subject to the reduced rate | ||||||
| 14 | of tax only if the value of
the items that qualify for the | ||||||
| 15 | reduced rate of tax exceeds the value of the items
that do | ||||||
| 16 | not qualify for the reduced rate of tax. | ||||||
| 17 | (2) Coupons and discounts. An unreimbursed discount by | ||||||
| 18 | the seller reduces the
sales price of the property so that | ||||||
| 19 | the discounted sales price determines whether
the sales | ||||||
| 20 | price is within a sales tax holiday price threshold. A | ||||||
| 21 | coupon or other
reduction in the sales price is treated as | ||||||
| 22 | a discount if the seller is not reimbursed
for the coupon | ||||||
| 23 | or reduction amount by a third party. | ||||||
| 24 | (3) Splitting of items normally sold together. | ||||||
| 25 | Articles that are normally sold as a
single unit must | ||||||
| 26 | continue to be sold in that manner. Such articles cannot be | ||||||
| |||||||
| |||||||
| 1 | priced
separately and sold as individual items in order to | ||||||
| 2 | obtain the reduced rate of tax.
For example, a pair of | ||||||
| 3 | shoes cannot have each shoe sold separately so that the
| ||||||
| 4 | sales price of each shoe is within a sales tax holiday | ||||||
| 5 | price threshold. | ||||||
| 6 | (4) Rain checks. A rain check is a procedure that | ||||||
| 7 | allows a customer to purchase an
item at a certain price at | ||||||
| 8 | a later time because the particular item was out of stock.
| ||||||
| 9 | Eligible property that customers purchase during the Sales | ||||||
| 10 | Tax Holiday Period
with the use of a rain check will | ||||||
| 11 | qualify for the reduced rate of tax regardless of
when the | ||||||
| 12 | rain check was issued. Issuance of a rain check during the | ||||||
| 13 | Sales Tax
Holiday Period will not qualify eligible property | ||||||
| 14 | for the reduced rate of tax if the
property is actually | ||||||
| 15 | purchased after the Sales Tax Holiday Period. | ||||||
| 16 | (5) Exchanges. The procedure for an exchange in regards | ||||||
| 17 | to a sales tax holiday is
as follows: | ||||||
| 18 | (A) If a customer purchases an item of eligible | ||||||
| 19 | property during the Sales Tax
Holiday Period, but later | ||||||
| 20 | exchanges the item for a similar eligible item,
even if | ||||||
| 21 | a different size, different color, or other feature, no | ||||||
| 22 | additional tax is
due even if the exchange is made | ||||||
| 23 | after the Sales Tax Holiday Period. | ||||||
| 24 | (B) If a customer purchases an item of eligible | ||||||
| 25 | property during the Sales Tax
Holiday Period, but after | ||||||
| 26 | the Sales Tax Holiday Period has ended, the
customer | ||||||
| |||||||
| |||||||
| 1 | returns the item and receives credit on the purchase of | ||||||
| 2 | a different
item, the 6.25% general merchandise sales | ||||||
| 3 | tax rate is due on the sale of the
newly purchased | ||||||
| 4 | item. | ||||||
| 5 | (C) If a customer purchases an item of eligible | ||||||
| 6 | property before the Sales Tax
Holiday Period, but | ||||||
| 7 | during the Sales Tax Holiday Period the customer
| ||||||
| 8 | returns the item and receives credit on the purchase of | ||||||
| 9 | a different item of
eligible property, the reduced rate | ||||||
| 10 | of tax is due on the sale of the new item
if the new | ||||||
| 11 | item is purchased during the Sales Tax Holiday Period. | ||||||
| 12 | (6) Delivery charges. Delivery charges, including | ||||||
| 13 | shipping, handling and service
charges, are part of the | ||||||
| 14 | sales price of eligible property. | ||||||
| 15 | (7) Order date and back orders. For the purpose of a | ||||||
| 16 | sales tax holiday, eligible
property qualifies for the | ||||||
| 17 | reduced rate of tax if: (i) the item is both delivered to | ||||||
| 18 | and paid for by the customer during the Sales
Tax Holiday | ||||||
| 19 | Period or (ii) the customer orders and pays for the item | ||||||
| 20 | and the seller accepts the order
during the Sales Tax | ||||||
| 21 | Holiday Period for immediate shipment, even if
delivery is | ||||||
| 22 | made after the Sales Tax Holiday Period. The seller accepts
| ||||||
| 23 | an order when the seller has taken action to fill the order | ||||||
| 24 | for immediate
shipment. Actions to fill an order include | ||||||
| 25 | placement of an "in date" stamp
on an order or assignment | ||||||
| 26 | of an "order number" to an order within the
Sales Tax | ||||||
| |||||||
| |||||||
| 1 | Holiday Period. An order is for immediate shipment when the
| ||||||
| 2 | customer does not request delayed shipment. An order is for | ||||||
| 3 | immediate
shipment notwithstanding that the shipment may | ||||||
| 4 | be delayed because of a
backlog of orders or because stock | ||||||
| 5 | is currently unavailable to, or on back
order by, the | ||||||
| 6 | seller. | ||||||
| 7 | (8) Returns. For a 60-day period immediately after the | ||||||
| 8 | Sales Tax Holiday Period,
if a customer returns an item | ||||||
| 9 | that would qualify for the reduced rate of tax,
credit for | ||||||
| 10 | or refund of sales tax shall be given only at the reduced | ||||||
| 11 | rate unless the
customer provides a receipt or invoice that | ||||||
| 12 | shows tax was paid at the 6.25%
general merchandise rate, | ||||||
| 13 | or the seller has sufficient documentation to show that
tax | ||||||
| 14 | was paid at the 6.25% general merchandise rate on the | ||||||
| 15 | specific item. This 60-day period is set solely for the | ||||||
| 16 | purpose of designating a time period during which
the | ||||||
| 17 | customer must provide documentation that shows that the | ||||||
| 18 | appropriate sales
tax rate was paid on returned | ||||||
| 19 | merchandise. The 60-day period is not intended to
change a | ||||||
| 20 | seller's policy on the time period during which the seller | ||||||
| 21 | will accept
returns. | ||||||
| 22 | (c) The Department may implement the provisions of this | ||||||
| 23 | Section through the use of
emergency rules, along with | ||||||
| 24 | permanent rules filed concurrently with such
emergency rules, | ||||||
| 25 | in accordance with the provisions of Section 5-45 of the | ||||||
| 26 | Illinois
Administrative Procedure Act. For purposes of the | ||||||
| |||||||
| |||||||
| 1 | Illinois Administrative
Procedure Act, the adoption of rules to | ||||||
| 2 | implement the provisions of this Section shall
be deemed an | ||||||
| 3 | emergency and necessary for the public interest, safety, and | ||||||
| 4 | welfare.
| ||||||
| 5 | (d) As used in this Act, "Sales Tax Holiday Period" means | ||||||
| 6 | the period beginning on August 6, 2010 and ending on August 15, | ||||||
| 7 | 2010 and the period beginning on August 5, 2018 and ending on | ||||||
| 8 | August 11, 2018. | ||||||
| 9 | (Source: P.A. 96-1012, eff. 7-7-10.)
| ||||||
| 10 | (35 ILCS 105/3-10)
| ||||||
| 11 | Sec. 3-10. Rate of tax. Unless otherwise provided in this | ||||||
| 12 | Section, the tax
imposed by this Act is at the rate of 6.25% of | ||||||
| 13 | either the selling price or the
fair market value, if any, of | ||||||
| 14 | the tangible personal property. In all cases
where property | ||||||
| 15 | functionally used or consumed is the same as the property that
| ||||||
| 16 | was purchased at retail, then the tax is imposed on the selling | ||||||
| 17 | price of the
property. In all cases where property functionally | ||||||
| 18 | used or consumed is a
by-product or waste product that has been | ||||||
| 19 | refined, manufactured, or produced
from property purchased at | ||||||
| 20 | retail, then the tax is imposed on the lower of the
fair market | ||||||
| 21 | value, if any, of the specific property so used in this State | ||||||
| 22 | or on
the selling price of the property purchased at retail. | ||||||
| 23 | For purposes of this
Section "fair market value" means the | ||||||
| 24 | price at which property would change
hands between a willing | ||||||
| 25 | buyer and a willing seller, neither being under any
compulsion | ||||||
| |||||||
| |||||||
| 1 | to buy or sell and both having reasonable knowledge of the
| ||||||
| 2 | relevant facts. The fair market value shall be established by | ||||||
| 3 | Illinois sales by
the taxpayer of the same property as that | ||||||
| 4 | functionally used or consumed, or if
there are no such sales by | ||||||
| 5 | the taxpayer, then comparable sales or purchases of
property of | ||||||
| 6 | like kind and character in Illinois.
| ||||||
| 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, as defined in Section | ||||||
| 12 | 3-6 of this Act Beginning on August 6, 2010 through August 15, | ||||||
| 13 | 2010, with respect to sales tax holiday items as defined in | ||||||
| 14 | Section 3-6 of this Act, the
tax is imposed at the rate of | ||||||
| 15 | 1.25%. | ||||||
| 16 | With respect to gasohol, the tax imposed by this Act | ||||||
| 17 | applies to (i) 70%
of the proceeds of sales made on or after | ||||||
| 18 | January 1, 1990, and before
July 1, 2003, (ii) 80% of the | ||||||
| 19 | proceeds of sales made
on or after July 1, 2003 and on or | ||||||
| 20 | before July 1, 2017, and (iii) 100% of the proceeds of sales | ||||||
| 21 | made
thereafter.
If, at any time, however, the tax under this | ||||||
| 22 | Act on sales of gasohol is
imposed at the
rate of 1.25%, then | ||||||
| 23 | the tax imposed by this Act applies to 100% of the proceeds
of | ||||||
| 24 | sales of gasohol made during that time.
| ||||||
| 25 | With respect to majority blended ethanol fuel, the tax | ||||||
| 26 | imposed by this Act
does
not apply
to the proceeds of sales | ||||||
| |||||||
| |||||||
| 1 | made on or after July 1, 2003 and on or before
December 31, | ||||||
| 2 | 2023 but applies to 100% of the proceeds of sales made | ||||||
| 3 | thereafter.
| ||||||
| 4 | With respect to biodiesel blends with no less than 1% and | ||||||
| 5 | no more than 10%
biodiesel, the tax imposed by this Act applies | ||||||
| 6 | to (i) 80% of the
proceeds of sales made on or after July 1, | ||||||
| 7 | 2003 and on or before December 31, 2018
and (ii) 100% of the | ||||||
| 8 | proceeds of sales made
thereafter.
If, at any time, however, | ||||||
| 9 | the tax under this Act on sales of biodiesel blends
with no | ||||||
| 10 | less than 1% and no more than 10% biodiesel
is imposed at the | ||||||
| 11 | rate of
1.25%, then the
tax imposed by this Act applies to 100% | ||||||
| 12 | of the proceeds of sales of biodiesel
blends with no less than | ||||||
| 13 | 1% and no more than 10% biodiesel
made
during that time.
| ||||||
| 14 | With respect to 100% biodiesel and biodiesel blends with | ||||||
| 15 | more than 10%
but no more than 99% biodiesel, the tax imposed | ||||||
| 16 | by this Act does not apply to
the
proceeds of sales made on or | ||||||
| 17 | after July 1, 2003 and on or before
December 31, 2023 but | ||||||
| 18 | applies to 100% of the proceeds of sales made
thereafter.
| ||||||
| 19 | With respect to food for human consumption that is to be | ||||||
| 20 | consumed off the
premises where it is sold (other than | ||||||
| 21 | alcoholic beverages, soft drinks, and
food that has been | ||||||
| 22 | prepared for immediate consumption) and prescription and
| ||||||
| 23 | nonprescription medicines, drugs, medical appliances, products | ||||||
| 24 | classified as Class III medical devices by the United States | ||||||
| 25 | Food and Drug Administration that are used for cancer treatment | ||||||
| 26 | pursuant to a prescription, as well as any accessories and | ||||||
| |||||||
| |||||||
| 1 | components related to those devices, modifications to a motor
| ||||||
| 2 | vehicle for the purpose of rendering it usable by a person with | ||||||
| 3 | a disability, and
insulin, urine testing materials, syringes, | ||||||
| 4 | and needles used by diabetics, for
human use, the tax is | ||||||
| 5 | imposed at the rate of 1%. For the purposes of this
Section, | ||||||
| 6 | until September 1, 2009: the term "soft drinks" means any | ||||||
| 7 | complete, finished, ready-to-use,
non-alcoholic drink, whether | ||||||
| 8 | carbonated or not, including but not limited to
soda water, | ||||||
| 9 | cola, fruit juice, vegetable juice, carbonated water, and all | ||||||
| 10 | other
preparations commonly known as soft drinks of whatever | ||||||
| 11 | kind or description that
are contained in any closed or sealed | ||||||
| 12 | bottle, can, carton, or container,
regardless of size; but | ||||||
| 13 | "soft drinks" does not include coffee, tea, non-carbonated
| ||||||
| 14 | water, infant formula, milk or milk products as defined in the | ||||||
| 15 | Grade A
Pasteurized Milk and Milk Products Act, or drinks | ||||||
| 16 | containing 50% or more
natural fruit or vegetable juice.
| ||||||
| 17 | Notwithstanding any other provisions of this
Act, | ||||||
| 18 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
| 19 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
| 20 | drinks" do not include beverages that contain milk or milk | ||||||
| 21 | products, soy, rice or similar milk substitutes, or greater | ||||||
| 22 | than 50% of vegetable or fruit juice by volume. | ||||||
| 23 | Until August 1, 2009, and notwithstanding any other | ||||||
| 24 | provisions of this
Act, "food for human consumption that is to | ||||||
| 25 | be consumed off the premises where
it is sold" includes all | ||||||
| 26 | food sold through a vending machine, except soft
drinks and | ||||||
| |||||||
| |||||||
| 1 | food products that are dispensed hot from a vending machine,
| ||||||
| 2 | regardless of the location of the vending machine. Beginning | ||||||
| 3 | August 1, 2009, and notwithstanding any other provisions of | ||||||
| 4 | this Act, "food for human consumption that is to be consumed | ||||||
| 5 | off the premises where it is sold" includes all food sold | ||||||
| 6 | through a vending machine, except soft drinks, candy, and food | ||||||
| 7 | products that are dispensed hot from a vending machine, | ||||||
| 8 | regardless of the location of the vending machine.
| ||||||
| 9 | Notwithstanding any other provisions of this
Act, | ||||||
| 10 | beginning September 1, 2009, "food for human consumption that | ||||||
| 11 | is to be consumed off the premises where
it is sold" does not | ||||||
| 12 | include candy. For purposes of this Section, "candy" means a | ||||||
| 13 | preparation of sugar, honey, or other natural or artificial | ||||||
| 14 | sweeteners in combination with chocolate, fruits, nuts or other | ||||||
| 15 | ingredients or flavorings in the form of bars, drops, or | ||||||
| 16 | pieces. "Candy" does not include any preparation that contains | ||||||
| 17 | flour or requires refrigeration. | ||||||
| 18 | Notwithstanding any other provisions of this
Act, | ||||||
| 19 | beginning September 1, 2009, "nonprescription medicines and | ||||||
| 20 | drugs" does not include grooming and hygiene products. For | ||||||
| 21 | purposes of this Section, "grooming and hygiene products" | ||||||
| 22 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
| 23 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
| 24 | lotions and screens, unless those products are available by | ||||||
| 25 | prescription only, regardless of whether the products meet the | ||||||
| 26 | definition of "over-the-counter-drugs". For the purposes of | ||||||
| |||||||
| |||||||
| 1 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
| 2 | use that contains a label that identifies the product as a drug | ||||||
| 3 | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | ||||||
| 4 | label includes: | ||||||
| 5 | (A) A "Drug Facts" panel; or | ||||||
| 6 | (B) A statement of the "active ingredient(s)" with a | ||||||
| 7 | list of those ingredients contained in the compound, | ||||||
| 8 | substance or preparation. | ||||||
| 9 | Beginning on the effective date of this amendatory Act of | ||||||
| 10 | the 98th General Assembly, "prescription and nonprescription | ||||||
| 11 | medicines and drugs" includes medical cannabis purchased from a | ||||||
| 12 | registered dispensing organization under the Compassionate Use | ||||||
| 13 | of Medical Cannabis Pilot Program Act. | ||||||
| 14 | If the property that is purchased at retail from a retailer | ||||||
| 15 | is acquired
outside Illinois and used outside Illinois before | ||||||
| 16 | being brought to Illinois
for use here and is taxable under | ||||||
| 17 | this Act, the "selling price" on which
the tax is computed | ||||||
| 18 | shall be reduced by an amount that represents a
reasonable | ||||||
| 19 | allowance for depreciation for the period of prior out-of-state | ||||||
| 20 | use.
| ||||||
| 21 | (Source: P.A. 99-143, eff. 7-27-15; 99-858, eff. 8-19-16; | ||||||
| 22 | 100-22, eff. 7-6-17.)
| ||||||
| 23 | (35 ILCS 105/9) (from Ch. 120, par. 439.9) | ||||||
| 24 | Sec. 9. Except as to motor vehicles, watercraft, aircraft, | ||||||
| 25 | and
trailers that are required to be registered with an agency | ||||||
| |||||||
| |||||||
| 1 | of this State,
each retailer
required or authorized to collect | ||||||
| 2 | the tax imposed by this Act shall pay
to the Department the | ||||||
| 3 | amount of such tax (except as otherwise provided)
at the time | ||||||
| 4 | when he is required to file his return for the period during
| ||||||
| 5 | which such tax was collected, less a discount of 2.1% prior to
| ||||||
| 6 | January 1, 1990, and 1.75% on and after January 1, 1990, or $5 | ||||||
| 7 | per calendar
year, whichever is greater, which is allowed to | ||||||
| 8 | reimburse the retailer
for expenses incurred in collecting the | ||||||
| 9 | tax, keeping records, preparing
and filing returns, remitting | ||||||
| 10 | the tax and supplying data to the
Department on request. In the | ||||||
| 11 | case of retailers who report and pay the
tax on a transaction | ||||||
| 12 | by transaction basis, as provided in this Section,
such | ||||||
| 13 | discount shall be taken with each such tax remittance instead | ||||||
| 14 | of
when such retailer files his periodic return. The Department | ||||||
| 15 | may disallow the discount for retailers whose certificate of | ||||||
| 16 | registration is revoked at the time the return is filed, but | ||||||
| 17 | only if the Department's decision to revoke the certificate of | ||||||
| 18 | registration has become final. A retailer need not remit
that | ||||||
| 19 | part of any tax collected by him to the extent that he is | ||||||
| 20 | required
to remit and does remit the tax imposed by the | ||||||
| 21 | Retailers' Occupation
Tax Act, with respect to the sale of the | ||||||
| 22 | same property. | ||||||
| 23 | Where such tangible personal property is sold under a | ||||||
| 24 | conditional
sales contract, or under any other form of sale | ||||||
| 25 | wherein the payment of
the principal sum, or a part thereof, is | ||||||
| 26 | extended beyond the close of
the period for which the return is | ||||||
| |||||||
| |||||||
| 1 | filed, the retailer, in collecting
the tax (except as to motor | ||||||
| 2 | vehicles, watercraft, aircraft, and
trailers that are required | ||||||
| 3 | to be registered with an agency of this State),
may collect for | ||||||
| 4 | each
tax return period, only the tax applicable to that part of | ||||||
| 5 | the selling
price actually received during such tax return | ||||||
| 6 | period. | ||||||
| 7 | Except as provided in this Section, on or before the | ||||||
| 8 | twentieth day of each
calendar month, such retailer shall file | ||||||
| 9 | a return for the preceding
calendar month. Such return shall be | ||||||
| 10 | filed on forms prescribed by the
Department and shall furnish | ||||||
| 11 | such information as the Department may
reasonably require. | ||||||
| 12 | The Department may require returns to be filed on a | ||||||
| 13 | quarterly basis.
If so required, a return for each calendar | ||||||
| 14 | quarter shall be filed on or
before the twentieth day of the | ||||||
| 15 | calendar month following the end of such
calendar quarter. The | ||||||
| 16 | taxpayer shall also file a return with the
Department for each | ||||||
| 17 | of the first two months of each calendar quarter, on or
before | ||||||
| 18 | the twentieth day of the following calendar month, stating: | ||||||
| 19 | 1. The name of the seller; | ||||||
| 20 | 2. The address of the principal place of business from | ||||||
| 21 | which he engages
in the business of selling tangible | ||||||
| 22 | personal property at retail in this State; | ||||||
| 23 | 3. The total amount of taxable receipts received by him | ||||||
| 24 | during the
preceding calendar month from sales of tangible | ||||||
| 25 | personal property by him
during such preceding calendar | ||||||
| 26 | month, including receipts from charge and
time sales, but | ||||||
| |||||||
| |||||||
| 1 | less all deductions allowed by law; | ||||||
| 2 | 4. The amount of credit provided in Section 2d of this | ||||||
| 3 | Act; | ||||||
| 4 | 5. The amount of tax due; | ||||||
| 5 | 5-5. The signature of the taxpayer; and | ||||||
| 6 | 6. Such other reasonable information as the Department | ||||||
| 7 | may
require. | ||||||
| 8 | If a taxpayer fails to sign a return within 30 days after | ||||||
| 9 | the proper notice
and demand for signature by the Department, | ||||||
| 10 | the return shall be considered
valid and any amount shown to be | ||||||
| 11 | due on the return shall be deemed assessed. | ||||||
| 12 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
| 13 | monthly tax
liability of $150,000 or more shall make all | ||||||
| 14 | payments required by rules of the
Department by electronic | ||||||
| 15 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
| 16 | an average monthly tax liability of $100,000 or more shall make | ||||||
| 17 | all
payments required by rules of the Department by electronic | ||||||
| 18 | funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||||||
| 19 | an average monthly tax liability
of $50,000 or more shall make | ||||||
| 20 | all payments required by rules of the Department
by electronic | ||||||
| 21 | funds transfer. Beginning October 1, 2000, a taxpayer who has
| ||||||
| 22 | an annual tax liability of $200,000 or more shall make all | ||||||
| 23 | payments required by
rules of the Department by electronic | ||||||
| 24 | funds transfer. The term "annual tax
liability" shall be the | ||||||
| 25 | sum of the taxpayer's liabilities under this Act, and
under all | ||||||
| 26 | other State and local occupation and use tax laws administered | ||||||
| |||||||
| |||||||
| 1 | by the
Department, for the immediately preceding calendar year. | ||||||
| 2 | The term "average
monthly tax liability" means
the sum of the | ||||||
| 3 | taxpayer's liabilities under this Act, and under all other | ||||||
| 4 | State
and local occupation and use tax laws administered by the | ||||||
| 5 | Department, for the
immediately preceding calendar year | ||||||
| 6 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
| 7 | a tax liability in the
amount set forth in subsection (b) of | ||||||
| 8 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
| 9 | all payments required by rules of the Department by
electronic | ||||||
| 10 | funds transfer. | ||||||
| 11 | Before August 1 of each year beginning in 1993, the | ||||||
| 12 | Department shall notify
all taxpayers required to make payments | ||||||
| 13 | by electronic funds transfer. All
taxpayers required to make | ||||||
| 14 | payments by electronic funds transfer shall make
those payments | ||||||
| 15 | for a minimum of one year beginning on October 1. | ||||||
| 16 | Any taxpayer not required to make payments by electronic | ||||||
| 17 | funds transfer may
make payments by electronic funds transfer | ||||||
| 18 | with the permission of the
Department. | ||||||
| 19 | All taxpayers required to make payment by electronic funds | ||||||
| 20 | transfer and any
taxpayers authorized to voluntarily make | ||||||
| 21 | payments by electronic funds transfer
shall make those payments | ||||||
| 22 | in the manner authorized by the Department. | ||||||
| 23 | The Department shall adopt such rules as are necessary to | ||||||
| 24 | effectuate a
program of electronic funds transfer and the | ||||||
| 25 | requirements of this Section. | ||||||
| 26 | Before October 1, 2000, if the taxpayer's average monthly | ||||||
| |||||||
| |||||||
| 1 | tax liability
to the Department
under this Act, the Retailers' | ||||||
| 2 | Occupation Tax Act, the Service
Occupation Tax Act, the Service | ||||||
| 3 | Use Tax Act was $10,000 or more
during
the preceding 4 complete | ||||||
| 4 | calendar quarters, he shall file a return with the
Department | ||||||
| 5 | each month by the 20th day of the month next following the | ||||||
| 6 | month
during which such tax liability is incurred and shall | ||||||
| 7 | make payments to the
Department on or before the 7th, 15th, | ||||||
| 8 | 22nd and last day of the month
during which such liability is | ||||||
| 9 | incurred.
On and after October 1, 2000, if the taxpayer's | ||||||
| 10 | average monthly tax liability
to the Department under this Act, | ||||||
| 11 | the Retailers' Occupation Tax Act,
the
Service Occupation Tax | ||||||
| 12 | Act, and the Service Use Tax Act was $20,000 or more
during the | ||||||
| 13 | preceding 4 complete calendar quarters, he shall file a return | ||||||
| 14 | with
the Department each month by the 20th day of the month | ||||||
| 15 | next following the month
during which such tax liability is | ||||||
| 16 | incurred and shall make payment to the
Department on or before | ||||||
| 17 | the 7th, 15th, 22nd and last day of the
month during
which such | ||||||
| 18 | liability is incurred.
If the month during which such tax
| ||||||
| 19 | liability is incurred began prior to January 1, 1985, each | ||||||
| 20 | payment shall be
in an amount equal to 1/4 of the taxpayer's
| ||||||
| 21 | actual liability for the month or an amount set by the | ||||||
| 22 | Department not to
exceed 1/4 of the average monthly liability | ||||||
| 23 | of the taxpayer to the
Department for the preceding 4 complete | ||||||
| 24 | calendar quarters (excluding the
month of highest liability and | ||||||
| 25 | the month of lowest liability in such 4
quarter period). If the | ||||||
| 26 | month during which such tax liability is incurred
begins on or | ||||||
| |||||||
| |||||||
| 1 | after January 1, 1985, and prior to January 1, 1987, each
| ||||||
| 2 | payment shall be in an amount equal to 22.5% of the taxpayer's | ||||||
| 3 | actual liability
for the month or 27.5% of the taxpayer's | ||||||
| 4 | liability for the same calendar
month of the preceding year. If | ||||||
| 5 | the month during which such tax liability
is incurred begins on | ||||||
| 6 | or after January 1, 1987, and prior to January 1,
1988, each | ||||||
| 7 | payment shall be in an amount equal to 22.5% of the taxpayer's
| ||||||
| 8 | actual liability for the month or 26.25% of the taxpayer's | ||||||
| 9 | liability for
the same calendar month of the preceding year. If | ||||||
| 10 | the month during which such
tax liability is incurred begins on | ||||||
| 11 | or after January 1, 1988, and prior to
January 1, 1989,
or | ||||||
| 12 | begins on or after January 1, 1996, each payment shall be in an | ||||||
| 13 | amount equal
to 22.5% of the taxpayer's actual liability for | ||||||
| 14 | the month or 25% of the
taxpayer's liability for the same | ||||||
| 15 | calendar month of the preceding year. If the
month during which | ||||||
| 16 | such tax liability is incurred begins on or after January 1,
| ||||||
| 17 | 1989,
and prior to January 1, 1996, each payment shall be in an | ||||||
| 18 | amount equal to 22.5%
of the taxpayer's actual liability for | ||||||
| 19 | the month or 25% of the taxpayer's
liability for the same | ||||||
| 20 | calendar month of the preceding year or 100% of the
taxpayer's | ||||||
| 21 | actual liability for the quarter monthly reporting period. The
| ||||||
| 22 | amount of such quarter monthly payments shall be credited | ||||||
| 23 | against the final tax
liability
of the taxpayer's return for | ||||||
| 24 | that month. Before October 1, 2000, once
applicable, the | ||||||
| 25 | requirement
of the making of quarter monthly payments to the | ||||||
| 26 | Department shall continue
until such taxpayer's average | ||||||
| |||||||
| |||||||
| 1 | monthly liability to the Department during
the preceding 4 | ||||||
| 2 | complete calendar quarters (excluding the month of highest
| ||||||
| 3 | liability and the month of lowest liability) is less than
| ||||||
| 4 | $9,000, or until
such taxpayer's average monthly liability to | ||||||
| 5 | the Department as computed for
each calendar quarter of the 4 | ||||||
| 6 | preceding complete calendar quarter period
is less than | ||||||
| 7 | $10,000. However, if a taxpayer can show the
Department that
a | ||||||
| 8 | substantial change in the taxpayer's business has occurred | ||||||
| 9 | which causes
the taxpayer to anticipate that his average | ||||||
| 10 | monthly tax liability for the
reasonably foreseeable future | ||||||
| 11 | will fall below the $10,000 threshold
stated above, then
such | ||||||
| 12 | taxpayer
may petition the Department for change in such | ||||||
| 13 | taxpayer's reporting status.
On and after October 1, 2000, once | ||||||
| 14 | applicable, the requirement of the making
of quarter monthly | ||||||
| 15 | payments to the Department shall continue until such
taxpayer's | ||||||
| 16 | average monthly liability to the Department during the | ||||||
| 17 | preceding 4
complete calendar quarters (excluding the month of | ||||||
| 18 | highest liability and the
month of lowest liability) is less | ||||||
| 19 | than $19,000 or until such taxpayer's
average monthly liability | ||||||
| 20 | to the Department as computed for each calendar
quarter of the | ||||||
| 21 | 4 preceding complete calendar quarter period is less than
| ||||||
| 22 | $20,000. However, if a taxpayer can show the Department that a | ||||||
| 23 | substantial
change in the taxpayer's business has occurred | ||||||
| 24 | which causes the taxpayer to
anticipate that his average | ||||||
| 25 | monthly tax liability for the reasonably
foreseeable future | ||||||
| 26 | will fall below the $20,000 threshold stated above, then
such | ||||||
| |||||||
| |||||||
| 1 | taxpayer may petition the Department for a change in such | ||||||
| 2 | taxpayer's
reporting status.
The Department shall change such | ||||||
| 3 | taxpayer's reporting status unless it
finds that such change is | ||||||
| 4 | seasonal in nature and not likely to be long
term. If any such | ||||||
| 5 | quarter monthly payment is not paid at the time or in
the | ||||||
| 6 | amount required by this Section, then the taxpayer shall be | ||||||
| 7 | liable for
penalties and interest on
the difference between the | ||||||
| 8 | minimum amount due and the amount of such
quarter monthly | ||||||
| 9 | payment actually and timely paid, except insofar as the
| ||||||
| 10 | taxpayer has previously made payments for that month to the | ||||||
| 11 | Department in
excess of the minimum payments previously due as | ||||||
| 12 | provided in this Section.
The Department shall make reasonable | ||||||
| 13 | rules and regulations to govern the
quarter monthly payment | ||||||
| 14 | amount and quarter monthly payment dates for
taxpayers who file | ||||||
| 15 | on other than a calendar monthly basis. | ||||||
| 16 | If any such payment provided for in this Section exceeds | ||||||
| 17 | the taxpayer's
liabilities under this Act, the Retailers' | ||||||
| 18 | Occupation Tax Act, the Service
Occupation Tax Act and the | ||||||
| 19 | Service Use Tax Act, as shown by an original
monthly return, | ||||||
| 20 | the Department shall issue to the taxpayer a credit
memorandum | ||||||
| 21 | no later than 30 days after the date of payment, which
| ||||||
| 22 | memorandum may be submitted by the taxpayer to the Department | ||||||
| 23 | in payment of
tax liability subsequently to be remitted by the | ||||||
| 24 | taxpayer to the Department
or be assigned by the taxpayer to a | ||||||
| 25 | similar taxpayer under this Act, the
Retailers' Occupation Tax | ||||||
| 26 | Act, the Service Occupation Tax Act or the
Service Use Tax Act, | ||||||
| |||||||
| |||||||
| 1 | in accordance with reasonable rules and regulations to
be | ||||||
| 2 | prescribed by the Department, except that if such excess | ||||||
| 3 | payment is
shown on an original monthly return and is made | ||||||
| 4 | after December 31, 1986, no
credit memorandum shall be issued, | ||||||
| 5 | unless requested by the taxpayer. If no
such request is made, | ||||||
| 6 | the taxpayer may credit such excess payment against
tax | ||||||
| 7 | liability subsequently to be remitted by the taxpayer to the | ||||||
| 8 | Department
under this Act, the Retailers' Occupation Tax Act, | ||||||
| 9 | the Service Occupation
Tax Act or the Service Use Tax Act, in | ||||||
| 10 | accordance with reasonable rules and
regulations prescribed by | ||||||
| 11 | the Department. If the Department subsequently
determines that | ||||||
| 12 | all or any part of the credit taken was not actually due to
the | ||||||
| 13 | taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall | ||||||
| 14 | be
reduced by 2.1% or 1.75% of the difference between the | ||||||
| 15 | credit taken and
that actually due, and the taxpayer shall be | ||||||
| 16 | liable for penalties and
interest on such difference. | ||||||
| 17 | If the retailer is otherwise required to file a monthly | ||||||
| 18 | return and if the
retailer's average monthly tax liability to | ||||||
| 19 | the Department
does not exceed $200, the Department may | ||||||
| 20 | authorize his returns to be
filed on a quarter annual basis, | ||||||
| 21 | with the return for January, February,
and March of a given | ||||||
| 22 | year being due by April 20 of such year; with the
return for | ||||||
| 23 | April, May and June of a given year being due by July 20 of
such | ||||||
| 24 | year; with the return for July, August and September of a given
| ||||||
| 25 | year being due by October 20 of such year, and with the return | ||||||
| 26 | for
October, November and December of a given year being due by | ||||||
| |||||||
| |||||||
| 1 | January 20
of the following year. | ||||||
| 2 | If the retailer is otherwise required to file a monthly or | ||||||
| 3 | quarterly
return and if the retailer's average monthly tax | ||||||
| 4 | liability to the
Department does not exceed $50, the Department | ||||||
| 5 | may authorize his returns to
be filed on an annual basis, with | ||||||
| 6 | the return for a given year being due by
January 20 of the | ||||||
| 7 | following year. | ||||||
| 8 | Such quarter annual and annual returns, as to form and | ||||||
| 9 | substance,
shall be subject to the same requirements as monthly | ||||||
| 10 | returns. | ||||||
| 11 | Notwithstanding any other provision in this Act concerning | ||||||
| 12 | the time
within which a retailer may file his return, in the | ||||||
| 13 | case of any retailer
who ceases to engage in a kind of business | ||||||
| 14 | which makes him responsible
for filing returns under this Act, | ||||||
| 15 | such retailer shall file a final
return under this Act with the | ||||||
| 16 | Department not more than one month after
discontinuing such | ||||||
| 17 | business. | ||||||
| 18 | In addition, with respect to motor vehicles, watercraft,
| ||||||
| 19 | aircraft, and trailers that are required to be registered with | ||||||
| 20 | an agency of
this State, every
retailer selling this kind of | ||||||
| 21 | tangible personal property shall file,
with the Department, | ||||||
| 22 | upon a form to be prescribed and supplied by the
Department, a | ||||||
| 23 | separate return for each such item of tangible personal
| ||||||
| 24 | property which the retailer sells, except that if, in the same
| ||||||
| 25 | transaction, (i) a retailer of aircraft, watercraft, motor | ||||||
| 26 | vehicles or
trailers transfers more than
one aircraft, | ||||||
| |||||||
| |||||||
| 1 | watercraft, motor
vehicle or trailer to another aircraft, | ||||||
| 2 | watercraft, motor vehicle or
trailer retailer for the purpose | ||||||
| 3 | of resale
or (ii) a retailer of aircraft, watercraft, motor | ||||||
| 4 | vehicles, or trailers
transfers more than one aircraft, | ||||||
| 5 | watercraft, motor vehicle, or trailer to a
purchaser for use as | ||||||
| 6 | a qualifying rolling stock as provided in Section 3-55 of
this | ||||||
| 7 | Act, then
that seller may report the transfer of all the
| ||||||
| 8 | aircraft, watercraft, motor
vehicles
or trailers involved in | ||||||
| 9 | that transaction to the Department on the same
uniform
| ||||||
| 10 | invoice-transaction reporting return form.
For purposes of | ||||||
| 11 | this Section, "watercraft" means a Class 2, Class 3, or
Class
4 | ||||||
| 12 | watercraft as defined in Section 3-2 of the Boat Registration | ||||||
| 13 | and Safety Act,
a
personal watercraft, or any boat equipped | ||||||
| 14 | with an inboard motor. | ||||||
| 15 | The transaction reporting return in the case of motor | ||||||
| 16 | vehicles
or trailers that are required to be registered with an | ||||||
| 17 | agency of this
State, shall
be the same document as the Uniform | ||||||
| 18 | Invoice referred to in Section 5-402
of the Illinois Vehicle | ||||||
| 19 | Code and must show the name and address of the
seller; the name | ||||||
| 20 | and address of the purchaser; the amount of the selling
price | ||||||
| 21 | including the amount allowed by the retailer for traded-in
| ||||||
| 22 | property, if any; the amount allowed by the retailer for the | ||||||
| 23 | traded-in
tangible personal property, if any, to the extent to | ||||||
| 24 | which Section 2 of
this Act allows an exemption for the value | ||||||
| 25 | of traded-in property; the
balance payable after deducting such | ||||||
| 26 | trade-in allowance from the total
selling price; the amount of | ||||||
| |||||||
| |||||||
| 1 | tax due from the retailer with respect to
such transaction; the | ||||||
| 2 | amount of tax collected from the purchaser by the
retailer on | ||||||
| 3 | such transaction (or satisfactory evidence that such tax is
not | ||||||
| 4 | due in that particular instance, if that is claimed to be the | ||||||
| 5 | fact);
the place and date of the sale; a sufficient | ||||||
| 6 | identification of the
property sold; such other information as | ||||||
| 7 | is required in Section 5-402 of
the Illinois Vehicle Code, and | ||||||
| 8 | such other information as the Department
may reasonably | ||||||
| 9 | require. | ||||||
| 10 | The transaction reporting return in the case of watercraft
| ||||||
| 11 | and aircraft must show
the name and address of the seller; the | ||||||
| 12 | name and address of the
purchaser; the amount of the selling | ||||||
| 13 | price including the amount allowed
by the retailer for | ||||||
| 14 | traded-in property, if any; the amount allowed by
the retailer | ||||||
| 15 | for the traded-in tangible personal property, if any, to
the | ||||||
| 16 | extent to which Section 2 of this Act allows an exemption for | ||||||
| 17 | the
value of traded-in property; the balance payable after | ||||||
| 18 | deducting such
trade-in allowance from the total selling price; | ||||||
| 19 | the amount of tax due
from the retailer with respect to such | ||||||
| 20 | transaction; the amount of tax
collected from the purchaser by | ||||||
| 21 | the retailer on such transaction (or
satisfactory evidence that | ||||||
| 22 | such tax is not due in that particular
instance, if that is | ||||||
| 23 | claimed to be the fact); the place and date of the
sale, a | ||||||
| 24 | sufficient identification of the property sold, and such other
| ||||||
| 25 | information as the Department may reasonably require. | ||||||
| 26 | Such transaction reporting return shall be filed not later | ||||||
| |||||||
| |||||||
| 1 | than 20
days after the date of delivery of the item that is | ||||||
| 2 | being sold, but may
be filed by the retailer at any time sooner | ||||||
| 3 | than that if he chooses to
do so. The transaction reporting | ||||||
| 4 | return and tax remittance or proof of
exemption from the tax | ||||||
| 5 | that is imposed by this Act may be transmitted to
the | ||||||
| 6 | Department by way of the State agency with which, or State | ||||||
| 7 | officer
with whom, the tangible personal property must be | ||||||
| 8 | titled or registered
(if titling or registration is required) | ||||||
| 9 | if the Department and such
agency or State officer determine | ||||||
| 10 | that this procedure will expedite the
processing of | ||||||
| 11 | applications for title or registration. | ||||||
| 12 | With each such transaction reporting return, the retailer | ||||||
| 13 | shall remit
the proper amount of tax due (or shall submit | ||||||
| 14 | satisfactory evidence that
the sale is not taxable if that is | ||||||
| 15 | the case), to the Department or its
agents, whereupon the | ||||||
| 16 | Department shall issue, in the purchaser's name, a
tax receipt | ||||||
| 17 | (or a certificate of exemption if the Department is
satisfied | ||||||
| 18 | that the particular sale is tax exempt) which such purchaser
| ||||||
| 19 | may submit to the agency with which, or State officer with | ||||||
| 20 | whom, he must
title or register the tangible personal property | ||||||
| 21 | that is involved (if
titling or registration is required) in | ||||||
| 22 | support of such purchaser's
application for an Illinois | ||||||
| 23 | certificate or other evidence of title or
registration to such | ||||||
| 24 | tangible personal property. | ||||||
| 25 | No retailer's failure or refusal to remit tax under this | ||||||
| 26 | Act
precludes a user, who has paid the proper tax to the | ||||||
| |||||||
| |||||||
| 1 | retailer, from
obtaining his certificate of title or other | ||||||
| 2 | evidence of title or
registration (if titling or registration | ||||||
| 3 | is required) upon satisfying
the Department that such user has | ||||||
| 4 | paid the proper tax (if tax is due) to
the retailer. The | ||||||
| 5 | Department shall adopt appropriate rules to carry out
the | ||||||
| 6 | mandate of this paragraph. | ||||||
| 7 | If the user who would otherwise pay tax to the retailer | ||||||
| 8 | wants the
transaction reporting return filed and the payment of | ||||||
| 9 | tax or proof of
exemption made to the Department before the | ||||||
| 10 | retailer is willing to take
these actions and such user has not | ||||||
| 11 | paid the tax to the retailer, such
user may certify to the fact | ||||||
| 12 | of such delay by the retailer, and may
(upon the Department | ||||||
| 13 | being satisfied of the truth of such certification)
transmit | ||||||
| 14 | the information required by the transaction reporting return
| ||||||
| 15 | and the remittance for tax or proof of exemption directly to | ||||||
| 16 | the
Department and obtain his tax receipt or exemption | ||||||
| 17 | determination, in
which event the transaction reporting return | ||||||
| 18 | and tax remittance (if a
tax payment was required) shall be | ||||||
| 19 | credited by the Department to the
proper retailer's account | ||||||
| 20 | with the Department, but without the 2.1% or 1.75%
discount | ||||||
| 21 | provided for in this Section being allowed. When the user pays
| ||||||
| 22 | the tax directly to the Department, he shall pay the tax in the | ||||||
| 23 | same
amount and in the same form in which it would be remitted | ||||||
| 24 | if the tax had
been remitted to the Department by the retailer. | ||||||
| 25 | Where a retailer collects the tax with respect to the | ||||||
| 26 | selling price
of tangible personal property which he sells and | ||||||
| |||||||
| |||||||
| 1 | the purchaser
thereafter returns such tangible personal | ||||||
| 2 | property and the retailer
refunds the selling price thereof to | ||||||
| 3 | the purchaser, such retailer shall
also refund, to the | ||||||
| 4 | purchaser, the tax so collected from the purchaser.
When filing | ||||||
| 5 | his return for the period in which he refunds such tax to
the | ||||||
| 6 | purchaser, the retailer may deduct the amount of the tax so | ||||||
| 7 | refunded
by him to the purchaser from any other use tax which | ||||||
| 8 | such retailer may
be required to pay or remit to the | ||||||
| 9 | Department, as shown by such return,
if the amount of the tax | ||||||
| 10 | to be deducted was previously remitted to the
Department by | ||||||
| 11 | such retailer. If the retailer has not previously
remitted the | ||||||
| 12 | amount of such tax to the Department, he is entitled to no
| ||||||
| 13 | deduction under this Act upon refunding such tax to the | ||||||
| 14 | purchaser. | ||||||
| 15 | Any retailer filing a return under this Section shall also | ||||||
| 16 | include
(for the purpose of paying tax thereon) the total tax | ||||||
| 17 | covered by such
return upon the selling price of tangible | ||||||
| 18 | personal property purchased by
him at retail from a retailer, | ||||||
| 19 | but as to which the tax imposed by this
Act was not collected | ||||||
| 20 | from the retailer filing such return, and such
retailer shall | ||||||
| 21 | remit the amount of such tax to the Department when
filing such | ||||||
| 22 | return. | ||||||
| 23 | If experience indicates such action to be practicable, the | ||||||
| 24 | Department
may prescribe and furnish a combination or joint | ||||||
| 25 | return which will
enable retailers, who are required to file | ||||||
| 26 | returns hereunder and also
under the Retailers' Occupation Tax | ||||||
| |||||||
| |||||||
| 1 | Act, to furnish all the return
information required by both | ||||||
| 2 | Acts on the one form. | ||||||
| 3 | Where the retailer has more than one business registered | ||||||
| 4 | with the
Department under separate registration under this Act, | ||||||
| 5 | such retailer may
not file each return that is due as a single | ||||||
| 6 | return covering all such
registered businesses, but shall file | ||||||
| 7 | separate returns for each such
registered business. | ||||||
| 8 | Beginning January 1, 1990, each month the Department shall | ||||||
| 9 | pay into the
State and Local Sales Tax Reform Fund, a special | ||||||
| 10 | fund in the State Treasury
which is hereby created, the net | ||||||
| 11 | revenue realized for the preceding month
from the 1% tax on | ||||||
| 12 | sales of food for human consumption which is to be
consumed off | ||||||
| 13 | the premises where it is sold (other than alcoholic beverages,
| ||||||
| 14 | soft drinks and food which has been prepared for immediate | ||||||
| 15 | consumption) and
prescription and nonprescription medicines, | ||||||
| 16 | drugs, medical appliances, products classified as Class III | ||||||
| 17 | medical devices by the United States Food and Drug | ||||||
| 18 | Administration that are used for cancer treatment pursuant to a | ||||||
| 19 | prescription, as well as any accessories and components related | ||||||
| 20 | to those devices, and
insulin, urine testing materials, | ||||||
| 21 | syringes and needles used by diabetics. | ||||||
| 22 | Beginning January 1, 1990, each month the Department shall | ||||||
| 23 | pay into
the County and Mass Transit District Fund 4% of the | ||||||
| 24 | net revenue realized
for the preceding month from the 6.25% | ||||||
| 25 | general rate
on the selling price of tangible personal property | ||||||
| 26 | which is purchased
outside Illinois at retail from a retailer | ||||||
| |||||||
| |||||||
| 1 | and which is titled or
registered by an agency of this State's | ||||||
| 2 | government. | ||||||
| 3 | Beginning January 1, 1990, each month the Department shall | ||||||
| 4 | pay into
the State and Local Sales Tax Reform Fund, a special | ||||||
| 5 | fund in the State
Treasury, 20% of the net revenue realized
for | ||||||
| 6 | the preceding month from the 6.25% general rate on the selling
| ||||||
| 7 | price of tangible personal property, other than tangible | ||||||
| 8 | personal property
which is purchased outside Illinois at retail | ||||||
| 9 | from a retailer and which is
titled or registered by an agency | ||||||
| 10 | of this State's government. | ||||||
| 11 | Beginning August 1, 2000, each
month the Department shall | ||||||
| 12 | pay into the
State and Local Sales Tax Reform Fund 100% of the | ||||||
| 13 | net revenue realized for the
preceding month from the 1.25% | ||||||
| 14 | rate on the selling price of motor fuel and
gasohol. Beginning | ||||||
| 15 | September 1, 2010, and beginning again on September 1, 2018, | ||||||
| 16 | each
month the Department shall pay into the
State and Local | ||||||
| 17 | Sales Tax Reform Fund 100% of the net revenue realized for the
| ||||||
| 18 | preceding month from the 1.25% rate on the selling price of | ||||||
| 19 | sales tax holiday items. | ||||||
| 20 | Beginning January 1, 1990, each month the Department shall | ||||||
| 21 | pay into
the Local Government Tax Fund 16% of the net revenue | ||||||
| 22 | realized for the
preceding month from the 6.25% general rate on | ||||||
| 23 | the selling price of
tangible personal property which is | ||||||
| 24 | purchased outside Illinois at retail
from a retailer and which | ||||||
| 25 | is titled or registered by an agency of this
State's | ||||||
| 26 | government. | ||||||
| |||||||
| |||||||
| 1 | Beginning October 1, 2009, each month the Department shall | ||||||
| 2 | pay into the Capital Projects Fund an amount that is equal to | ||||||
| 3 | an amount estimated by the Department to represent 80% of the | ||||||
| 4 | net revenue realized for the preceding month from the sale of | ||||||
| 5 | candy, grooming and hygiene products, and soft drinks that had | ||||||
| 6 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
| 7 | are now taxed at 6.25%. | ||||||
| 8 | Beginning July 1, 2011, each
month the Department shall pay | ||||||
| 9 | into the Clean Air Act Permit Fund 80% of the net revenue | ||||||
| 10 | realized for the
preceding month from the 6.25% general rate on | ||||||
| 11 | the selling price of sorbents used in Illinois in the process | ||||||
| 12 | of sorbent injection as used to comply with the Environmental | ||||||
| 13 | Protection Act or the federal Clean Air Act, but the total | ||||||
| 14 | payment into the Clean Air Act Permit Fund under this Act and | ||||||
| 15 | the Retailers' Occupation Tax Act shall not exceed $2,000,000 | ||||||
| 16 | in any fiscal year. | ||||||
| 17 | Beginning July 1, 2013, each month the Department shall pay | ||||||
| 18 | into the Underground Storage Tank Fund from the proceeds | ||||||
| 19 | collected under this Act, the Service Use Tax Act, the Service | ||||||
| 20 | Occupation Tax Act, and the Retailers' Occupation Tax Act an | ||||||
| 21 | amount equal to the average monthly deficit in the Underground | ||||||
| 22 | Storage Tank Fund during the prior year, as certified annually | ||||||
| 23 | by the Illinois Environmental Protection Agency, but the total | ||||||
| 24 | payment into the Underground Storage Tank Fund under this Act, | ||||||
| 25 | the Service Use Tax Act, the Service Occupation Tax Act, and | ||||||
| 26 | the Retailers' Occupation Tax Act shall not exceed $18,000,000 | ||||||
| |||||||
| |||||||
| 1 | in any State fiscal year. As used in this paragraph, the | ||||||
| 2 | "average monthly deficit" shall be equal to the difference | ||||||
| 3 | between the average monthly claims for payment by the fund and | ||||||
| 4 | the average monthly revenues deposited into the fund, excluding | ||||||
| 5 | payments made pursuant to this paragraph. | ||||||
| 6 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
| 7 | received by the Department under this Act, the Service Use Tax | ||||||
| 8 | Act, the Service Occupation Tax Act, and the Retailers' | ||||||
| 9 | Occupation Tax Act, each month the Department shall deposit | ||||||
| 10 | $500,000 into the State Crime Laboratory Fund. | ||||||
| 11 | Of the remainder of the moneys received by the Department | ||||||
| 12 | pursuant to
this Act, (a) 1.75% thereof shall be paid
into the | ||||||
| 13 | Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on | ||||||
| 14 | and after July 1, 1989, 3.8% thereof shall be paid into the
| ||||||
| 15 | Build Illinois Fund; provided, however, that if in any fiscal | ||||||
| 16 | year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case | ||||||
| 17 | may be, of the
moneys received by the Department and required | ||||||
| 18 | to be paid into the Build
Illinois Fund pursuant to Section 3 | ||||||
| 19 | of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax | ||||||
| 20 | Act, Section 9 of the Service Use
Tax Act, and Section 9 of the | ||||||
| 21 | Service Occupation Tax Act, such Acts being
hereinafter called | ||||||
| 22 | the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case | ||||||
| 23 | may be, of moneys being hereinafter called the "Tax Act | ||||||
| 24 | Amount",
and (2) the amount transferred to the Build Illinois | ||||||
| 25 | Fund from the State
and Local Sales Tax Reform Fund shall be | ||||||
| 26 | less than the Annual Specified
Amount (as defined in Section 3 | ||||||
| |||||||
| |||||||
| 1 | of the Retailers' Occupation Tax Act), an
amount equal to the | ||||||
| 2 | difference shall be immediately paid into the Build
Illinois | ||||||
| 3 | Fund from other moneys received by the Department pursuant to | ||||||
| 4 | the
Tax Acts; and further provided, that if on the last | ||||||
| 5 | business day of any
month the sum of (1) the Tax Act Amount | ||||||
| 6 | required to be deposited into the
Build Illinois Bond Account | ||||||
| 7 | in the Build Illinois Fund during such month
and (2) the amount | ||||||
| 8 | transferred during such month to the Build Illinois Fund
from | ||||||
| 9 | the State and Local Sales Tax Reform Fund shall have been less | ||||||
| 10 | than
1/12 of the Annual Specified Amount, an amount equal to | ||||||
| 11 | the difference
shall be immediately paid into the Build | ||||||
| 12 | Illinois Fund from other moneys
received by the Department | ||||||
| 13 | pursuant to the Tax Acts; and,
further provided, that in no | ||||||
| 14 | event shall the payments required under the
preceding proviso | ||||||
| 15 | result in aggregate payments into the Build Illinois Fund
| ||||||
| 16 | pursuant to this clause (b) for any fiscal year in excess of | ||||||
| 17 | the greater
of (i) the Tax Act Amount or (ii) the Annual | ||||||
| 18 | Specified Amount for such
fiscal year; and, further provided, | ||||||
| 19 | that the amounts payable into the Build
Illinois Fund under | ||||||
| 20 | this clause (b) shall be payable only until such time
as the | ||||||
| 21 | aggregate amount on deposit under each trust
indenture securing | ||||||
| 22 | Bonds issued and outstanding pursuant to the Build
Illinois | ||||||
| 23 | Bond Act is sufficient, taking into account any future | ||||||
| 24 | investment
income, to fully provide, in accordance with such | ||||||
| 25 | indenture, for the
defeasance of or the payment of the | ||||||
| 26 | principal of, premium, if any, and
interest on the Bonds | ||||||
| |||||||
| |||||||
| 1 | secured by such indenture and on any Bonds expected
to be | ||||||
| 2 | issued thereafter and all fees and costs payable with respect | ||||||
| 3 | thereto,
all as certified by the Director of the
Bureau of the | ||||||
| 4 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
| 5 | the last
business day of any month in which Bonds are | ||||||
| 6 | outstanding pursuant to the
Build Illinois Bond Act, the | ||||||
| 7 | aggregate of the moneys deposited
in the Build Illinois Bond | ||||||
| 8 | Account in the Build Illinois Fund in such month
shall be less | ||||||
| 9 | than the amount required to be transferred in such month from
| ||||||
| 10 | the Build Illinois Bond Account to the Build Illinois Bond | ||||||
| 11 | Retirement and
Interest Fund pursuant to Section 13 of the | ||||||
| 12 | Build Illinois Bond Act, an
amount equal to such deficiency | ||||||
| 13 | shall be immediately paid
from other moneys received by the | ||||||
| 14 | Department pursuant to the Tax Acts
to the Build Illinois Fund; | ||||||
| 15 | provided, however, that any amounts paid to the
Build Illinois | ||||||
| 16 | Fund in any fiscal year pursuant to this sentence shall be
| ||||||
| 17 | deemed to constitute payments pursuant to clause (b) of the | ||||||
| 18 | preceding
sentence and shall reduce the amount otherwise | ||||||
| 19 | payable for such fiscal year
pursuant to clause (b) of the | ||||||
| 20 | preceding sentence. The moneys received by
the Department | ||||||
| 21 | pursuant to this Act and required to be deposited into the
| ||||||
| 22 | Build Illinois Fund are subject to the pledge, claim and charge | ||||||
| 23 | set forth
in Section 12 of the Build Illinois Bond Act. | ||||||
| 24 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 25 | as provided in
the preceding paragraph or in any amendment | ||||||
| 26 | thereto hereafter enacted, the
following specified monthly | ||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 1 | installment of the amount requested in the
certificate of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 2 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 3 | provided under Section 8.25f of the State Finance Act, but not | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 4 | in
excess of the sums designated as "Total Deposit", shall be
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 5 | deposited in the aggregate from collections under Section 9 of | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 6 | the Use Tax
Act, Section 9 of the Service Use Tax Act, Section | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 7 | 9 of the Service
Occupation Tax Act, and Section 3 of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 8 | Retailers' Occupation Tax Act into
the McCormick Place | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 9 | Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||
| 7 | Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||||||||||||
| 8 | year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||||||||||||
| 9 | certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||||||||||||
| 10 | Exposition Authority for that fiscal year, less
the amount | |||||||||||||||||||||||||||||||
| 11 | deposited into the McCormick Place Expansion Project Fund by | |||||||||||||||||||||||||||||||
| 12 | the
State Treasurer in the respective month under subsection | |||||||||||||||||||||||||||||||
| 13 | (g) of Section 13
of the Metropolitan Pier and Exposition | |||||||||||||||||||||||||||||||
| 14 | Authority Act, plus cumulative
deficiencies in the deposits | |||||||||||||||||||||||||||||||
| 15 | required under this Section for previous
months and years, | |||||||||||||||||||||||||||||||
| 16 | shall be deposited into the McCormick Place Expansion
Project | |||||||||||||||||||||||||||||||
| 17 | Fund, until the full amount requested for the fiscal year, but | |||||||||||||||||||||||||||||||
| 18 | not
in excess of the amount specified above as "Total Deposit", | |||||||||||||||||||||||||||||||
| 19 | has been deposited. | |||||||||||||||||||||||||||||||
| 20 | Subject to payment of amounts into the Build Illinois Fund | |||||||||||||||||||||||||||||||
| 21 | and the
McCormick Place Expansion Project Fund pursuant to the | |||||||||||||||||||||||||||||||
| 22 | preceding paragraphs or
in any amendments thereto
hereafter | |||||||||||||||||||||||||||||||
| 23 | enacted,
beginning July 1, 1993 and ending on September 30, | |||||||||||||||||||||||||||||||
| 24 | 2013, the Department shall each month pay into the Illinois
Tax | |||||||||||||||||||||||||||||||
| 25 | Increment Fund 0.27% of 80% of the net revenue realized for the | |||||||||||||||||||||||||||||||
| 26 | preceding
month from the 6.25% general rate on the selling | |||||||||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | price of tangible personal
property. | ||||||
| 2 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 3 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
| 4 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
| 5 | enacted, beginning with the receipt of the first
report of | ||||||
| 6 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
| 7 | period, the Department shall each month pay into the Energy | ||||||
| 8 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
| 9 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
| 10 | that was sold to an eligible business.
For purposes of this | ||||||
| 11 | paragraph, the term "eligible business" means a new
electric | ||||||
| 12 | generating facility certified pursuant to Section 605-332 of | ||||||
| 13 | the
Department of Commerce and
Economic Opportunity Law of the | ||||||
| 14 | Civil Administrative
Code of Illinois. | ||||||
| 15 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
| 16 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 17 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
| 18 | the preceding paragraphs or in any amendments to this Section | ||||||
| 19 | hereafter enacted, beginning on the first day of the first | ||||||
| 20 | calendar month to occur on or after August 26, 2014 (the | ||||||
| 21 | effective date of Public Act 98-1098) this amendatory Act of | ||||||
| 22 | the 98th General Assembly, each month, from the collections | ||||||
| 23 | made under Section 9 of the Use Tax Act, Section 9 of the | ||||||
| 24 | Service Use Tax Act, Section 9 of the Service Occupation Tax | ||||||
| 25 | Act, and Section 3 of the Retailers' Occupation Tax Act, the | ||||||
| 26 | Department shall pay into the Tax Compliance and Administration | ||||||
| |||||||
| |||||||
| 1 | Fund, to be used, subject to appropriation, to fund additional | ||||||
| 2 | auditors and compliance personnel at the Department of Revenue, | ||||||
| 3 | an amount equal to 1/12 of 5% of 80% of the cash receipts | ||||||
| 4 | collected during the preceding fiscal year by the Audit Bureau | ||||||
| 5 | of the Department under the Use Tax Act, the Service Use Tax | ||||||
| 6 | Act, the Service Occupation Tax Act, the Retailers' Occupation | ||||||
| 7 | Tax Act, and associated local occupation and use taxes | ||||||
| 8 | administered by the Department. | ||||||
| 9 | Of the remainder of the moneys received by the Department | ||||||
| 10 | pursuant
to this Act, 75% thereof shall be paid into the State | ||||||
| 11 | Treasury and 25%
shall be reserved in a special account and | ||||||
| 12 | used only for the transfer to
the Common School Fund as part of | ||||||
| 13 | the monthly transfer from the General
Revenue Fund in | ||||||
| 14 | accordance with Section 8a of the State
Finance Act. | ||||||
| 15 | As soon as possible after the first day of each month, upon | ||||||
| 16 | certification
of the Department of Revenue, the Comptroller | ||||||
| 17 | shall order transferred and
the Treasurer shall transfer from | ||||||
| 18 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
| 19 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
| 20 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
| 21 | transfer is no longer required
and shall not be made. | ||||||
| 22 | Net revenue realized for a month shall be the revenue | ||||||
| 23 | collected
by the State pursuant to this Act, less the amount | ||||||
| 24 | paid out during that
month as refunds to taxpayers for | ||||||
| 25 | overpayment of liability. | ||||||
| 26 | For greater simplicity of administration, manufacturers, | ||||||
| |||||||
| |||||||
| 1 | importers
and wholesalers whose products are sold at retail in | ||||||
| 2 | Illinois by
numerous retailers, and who wish to do so, may | ||||||
| 3 | assume the responsibility
for accounting and paying to the | ||||||
| 4 | Department all tax accruing under this
Act with respect to such | ||||||
| 5 | sales, if the retailers who are affected do not
make written | ||||||
| 6 | objection to the Department to this arrangement. | ||||||
| 7 | (Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13; | ||||||
| 8 | 98-496, eff. 1-1-14; 98-756, eff. 7-16-14; 98-1098, eff. | ||||||
| 9 | 8-26-14; 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; 99-933, | ||||||
| 10 | eff. 1-27-17; revised 2-3-17.)
| ||||||
| 11 | Section 15. The Retailers' Occupation Tax Act is amended by | ||||||
| 12 | changing Sections 2-8, 2-10, and 3 as follows:
| ||||||
| 13 | (35 ILCS 120/2-8) | ||||||
| 14 | Sec. 2-8. Sales tax holiday items. | ||||||
| 15 | (a) The tangible personal property described in this | ||||||
| 16 | subsection qualifies for the
1.25% reduced rate of tax during | ||||||
| 17 | for the period set forth in Section 2-10 of this Act | ||||||
| 18 | (hereinafter
referred to as the Sales Tax Holiday Period). The | ||||||
| 19 | reduced rate on these items shall be
administered under the | ||||||
| 20 | provisions of subsection (b) of this Section. The following | ||||||
| 21 | items are subject to the
reduced rate: | ||||||
| 22 | (1) Clothing items that each have a retail selling | ||||||
| 23 | price of less than $100. | ||||||
| 24 | "Clothing" means, unless otherwise specified in this | ||||||
| |||||||
| |||||||
| 1 | Section, all human wearing
apparel suitable for general | ||||||
| 2 | use. "Clothing" does not include clothing
accessories, | ||||||
| 3 | protective equipment, or sport or recreational equipment.
| ||||||
| 4 | "Clothing" includes, but is not limited to: household and | ||||||
| 5 | shop aprons; athletic
supporters; bathing suits and caps; | ||||||
| 6 | belts and suspenders; boots; coats and
jackets; ear muffs; | ||||||
| 7 | footlets; gloves and mittens for general use; hats and | ||||||
| 8 | caps;
hosiery; insoles for shoes; lab coats; neckties; | ||||||
| 9 | overshoes; pantyhose;
rainwear; rubber pants; sandals; | ||||||
| 10 | scarves; shoes and shoelaces; slippers;
sneakers; socks | ||||||
| 11 | and stockings; steel-toed shoes; underwear; and school
| ||||||
| 12 | uniforms. | ||||||
| 13 | "Clothing accessories" means, but is not limited to: | ||||||
| 14 | briefcases; cosmetics; hair
notions, including, but not | ||||||
| 15 | limited to barrettes, hair bows, and hair nets;
handbags; | ||||||
| 16 | handkerchiefs; jewelry; non-prescription sunglasses; | ||||||
| 17 | umbrellas;
wallets; watches; and wigs and hair pieces. | ||||||
| 18 | "Protective equipment" means, but is not limited to: | ||||||
| 19 | breathing masks; clean
room apparel and equipment; ear and | ||||||
| 20 | hearing protectors; face shields; hard
hats; helmets; | ||||||
| 21 | paint or dust respirators; protective gloves; safety | ||||||
| 22 | glasses and
goggles; safety belts; tool belts; and welder's | ||||||
| 23 | gloves and masks. | ||||||
| 24 | "Sport or recreational equipment" means, but is not | ||||||
| 25 | limited to: ballet and tap
shoes; cleated or spiked | ||||||
| 26 | athletic shoes; gloves, including, but not limited to,
| ||||||
| |||||||
| |||||||
| 1 | baseball, bowling, boxing, hockey, and golf gloves; | ||||||
| 2 | goggles; hand and elbow guards;
life preservers and vests; | ||||||
| 3 | mouth guards; roller and ice skates; shin guards;
shoulder | ||||||
| 4 | pads; ski boots; waders; and wetsuits and fins. | ||||||
| 5 | (2) School supplies. "School supplies" means, unless | ||||||
| 6 | otherwise specified in this
Section, items used by a | ||||||
| 7 | student in a course of study. The purchase of school
| ||||||
| 8 | supplies for use by persons other than students for use in | ||||||
| 9 | a course of study are not
eligible for the reduced rate of | ||||||
| 10 | tax. "School supplies" do not include school art
supplies; | ||||||
| 11 | school instructional materials; cameras; film and memory | ||||||
| 12 | cards;
videocameras, tapes, and videotapes; computers; | ||||||
| 13 | cell phones; Personal Digital
Assistants (PDAs); handheld | ||||||
| 14 | electronic schedulers; and school computer
supplies. | ||||||
| 15 | "School supplies" includes, but is not limited to: | ||||||
| 16 | binders; book bags;
calculators; cellophane tape; | ||||||
| 17 | blackboard chalk; compasses; composition books;
crayons; | ||||||
| 18 | erasers; expandable, pocket, plastic, and manila folders; | ||||||
| 19 | glue, paste,
and paste sticks; highlighters; index cards; | ||||||
| 20 | index card boxes; legal pads; lunch
boxes; markers; | ||||||
| 21 | notebooks; paper, including loose leaf ruled notebook | ||||||
| 22 | paper, copy paper,
graph paper, tracing paper, manila | ||||||
| 23 | paper, colored paper, poster board, and
construction | ||||||
| 24 | paper; pencils; pencil leads; pens; ink and ink refills for | ||||||
| 25 | pens; pencil
boxes and other school supply boxes; pencil | ||||||
| 26 | sharpeners; protractors; rulers;
scissors; and writing | ||||||
| |||||||
| |||||||
| 1 | tablets. | ||||||
| 2 | "School art supply" means an item commonly used by a | ||||||
| 3 | student in a course of
study for artwork and includes only | ||||||
| 4 | the following items: clay and glazes; acrylic, tempera, and | ||||||
| 5 | oil paint; paintbrushes for artwork; sketch and drawing | ||||||
| 6 | pads; and
watercolors. | ||||||
| 7 | "School instructional material" means written material | ||||||
| 8 | commonly used by a
student in a course of study as a | ||||||
| 9 | reference and to learn the subject being taught
and | ||||||
| 10 | includes only the following items: reference books; | ||||||
| 11 | reference maps and
globes; textbooks; and workbooks. | ||||||
| 12 | "School computer supply" means an item commonly used by | ||||||
| 13 | a student in a course
of study in which a computer is used | ||||||
| 14 | and applies only to the following items:
flashdrives and | ||||||
| 15 | other computer data storage devices; data storage media, | ||||||
| 16 | such as
diskettes and compact disks; boxes and cases for | ||||||
| 17 | disk storage; external ports or
drives; computer cases; | ||||||
| 18 | computer cables; computer printers; and printer
| ||||||
| 19 | cartridges, toner, and ink. | ||||||
| 20 | (b) Administration. Notwithstanding any other provision of | ||||||
| 21 | this Act, the reduced rate of
tax under Section 3-10 of this | ||||||
| 22 | Act for clothing and school supplies shall be
administered by | ||||||
| 23 | the Department under the provisions of this subsection (b). | ||||||
| 24 | (1) Bundled sales. Items that qualify for the reduced | ||||||
| 25 | rate of tax that are bundled
together with items that do | ||||||
| 26 | not qualify for the reduced rate of tax and that are sold
| ||||||
| |||||||
| |||||||
| 1 | for one itemized price will be subject to the reduced rate | ||||||
| 2 | of tax only if the value of
the items that qualify for the | ||||||
| 3 | reduced rate of tax exceeds the value of the items
that do | ||||||
| 4 | not qualify for the reduced rate of tax. | ||||||
| 5 | (2) Coupons and discounts. An unreimbursed discount by | ||||||
| 6 | the seller reduces the
sales price of the property so that | ||||||
| 7 | the discounted sales price determines whether
the sales | ||||||
| 8 | price is within a sales tax holiday price threshold. A | ||||||
| 9 | coupon or other
reduction in the sales price is treated as | ||||||
| 10 | a discount if the seller is not reimbursed
for the coupon | ||||||
| 11 | or reduction amount by a third party. | ||||||
| 12 | (3) Splitting of items normally sold together. | ||||||
| 13 | Articles that are normally sold as a
single unit must | ||||||
| 14 | continue to be sold in that manner. Such articles cannot be | ||||||
| 15 | priced
separately and sold as individual items in order to | ||||||
| 16 | obtain the reduced rate of tax.
For example, a pair of | ||||||
| 17 | shoes cannot have each shoe sold separately so that the
| ||||||
| 18 | sales price of each shoe is within a sales tax holiday | ||||||
| 19 | price threshold. | ||||||
| 20 | (4) Rain checks. A rain check is a procedure that | ||||||
| 21 | allows a customer to purchase an
item at a certain price at | ||||||
| 22 | a later time because the particular item was out of stock.
| ||||||
| 23 | Eligible property that customers purchase during the Sales | ||||||
| 24 | Tax Holiday Period
with the use of a rain check will | ||||||
| 25 | qualify for the reduced rate of tax regardless of
when the | ||||||
| 26 | rain check was issued. Issuance of a rain check during the | ||||||
| |||||||
| |||||||
| 1 | Sales Tax
Holiday Period will not qualify eligible property | ||||||
| 2 | for the reduced rate of tax if the
property is actually | ||||||
| 3 | purchased after the Sales Tax Holiday Period. | ||||||
| 4 | (5) Exchanges. The procedure for an exchange in regards | ||||||
| 5 | to a sales tax holiday is
as follows: | ||||||
| 6 | (A) If a customer purchases an item of eligible | ||||||
| 7 | property during the Sales Tax
Holiday Period, but later | ||||||
| 8 | exchanges the item for a similar eligible item,
even if | ||||||
| 9 | a different size, different color, or other feature, no | ||||||
| 10 | additional tax is
due even if the exchange is made | ||||||
| 11 | after the Sales Tax Holiday Period. | ||||||
| 12 | (B) If a customer purchases an item of eligible | ||||||
| 13 | property during the Sales Tax
Holiday Period, but after | ||||||
| 14 | the Sales Tax Holiday Period has ended, the
customer | ||||||
| 15 | returns the item and receives credit on the purchase of | ||||||
| 16 | a different
item, the 6.25% general merchandise sales | ||||||
| 17 | tax rate is due on the sale of the
newly purchased | ||||||
| 18 | item. | ||||||
| 19 | (C) If a customer purchases an item of eligible | ||||||
| 20 | property before the Sales Tax
Holiday Period, but | ||||||
| 21 | during the Sales Tax Holiday Period the customer
| ||||||
| 22 | returns the item and receives credit on the purchase of | ||||||
| 23 | a different item of
eligible property, the reduced rate | ||||||
| 24 | of tax is due on the sale of the new item
if the new | ||||||
| 25 | item is purchased during the Sales Tax Holiday Period. | ||||||
| 26 | (6) Delivery charges. Delivery charges, including | ||||||
| |||||||
| |||||||
| 1 | shipping, handling and service
charges, are part of the | ||||||
| 2 | sales price of eligible property. | ||||||
| 3 | (7) Order date and back orders. For the purpose of a | ||||||
| 4 | sales tax holiday, eligible
property qualifies for the | ||||||
| 5 | reduced rate of tax if: (i) the item is both delivered to | ||||||
| 6 | and paid for by the customer during the Sales
Tax Holiday | ||||||
| 7 | Period or (ii) the customer orders and pays for the item | ||||||
| 8 | and the seller accepts the order
during the Sales Tax | ||||||
| 9 | Holiday Period for immediate shipment, even if
delivery is | ||||||
| 10 | made after the Sales Tax Holiday Period. The seller accepts
| ||||||
| 11 | an order when the seller has taken action to fill the order | ||||||
| 12 | for immediate
shipment. Actions to fill an order include | ||||||
| 13 | placement of an "in date" stamp
on an order or assignment | ||||||
| 14 | of an "order number" to an order within the
Sales Tax | ||||||
| 15 | Holiday Period. An order is for immediate shipment when the
| ||||||
| 16 | customer does not request delayed shipment. An order is for | ||||||
| 17 | immediate
shipment notwithstanding that the shipment may | ||||||
| 18 | be delayed because of a
backlog of orders or because stock | ||||||
| 19 | is currently unavailable to, or on back
order by, the | ||||||
| 20 | seller. | ||||||
| 21 | (8) Returns. For a 60-day period immediately after the | ||||||
| 22 | Sales Tax Holiday Period,
if a customer returns an item | ||||||
| 23 | that would qualify for the reduced rate of tax,
credit for | ||||||
| 24 | or refund of sales tax shall be given only at the reduced | ||||||
| 25 | rate unless the
customer provides a receipt or invoice that | ||||||
| 26 | shows tax was paid at the 6.25%
general merchandise rate, | ||||||
| |||||||
| |||||||
| 1 | or the seller has sufficient documentation to show that
tax | ||||||
| 2 | was paid at the 6.25% general merchandise rate on the | ||||||
| 3 | specific item. This 60-day period is set solely for the | ||||||
| 4 | purpose of designating a time period during which
the | ||||||
| 5 | customer must provide documentation that shows that the | ||||||
| 6 | appropriate sales
tax rate was paid on returned | ||||||
| 7 | merchandise. The 60-day period is not intended to
change a | ||||||
| 8 | seller's policy on the time period during which the seller | ||||||
| 9 | will accept
returns. | ||||||
| 10 | (c) The Department may implement the provisions of this | ||||||
| 11 | Section through the use of
emergency rules, along with | ||||||
| 12 | permanent rules filed concurrently with such
emergency rules, | ||||||
| 13 | in accordance with the provisions of Section 5-45 of the | ||||||
| 14 | Illinois
Administrative Procedure Act. For purposes of the | ||||||
| 15 | Illinois Administrative
Procedure Act, the adoption of rules to | ||||||
| 16 | implement the provisions of this Section shall
be deemed an | ||||||
| 17 | emergency and necessary for the public interest, safety, and | ||||||
| 18 | welfare.
| ||||||
| 19 | (d) As used in this Act, "Sales Tax Holiday Period" means | ||||||
| 20 | the period beginning on August 6, 2010 and ending on August 15, | ||||||
| 21 | 2010 and the period beginning on August 5, 2018 and ending on | ||||||
| 22 | August 11, 2018. | ||||||
| 23 | (Source: P.A. 96-1012, eff. 7-7-10.)
| ||||||
| 24 | (35 ILCS 120/2-10)
| ||||||
| 25 | Sec. 2-10. Rate of tax. Unless otherwise provided in this | ||||||
| |||||||
| |||||||
| 1 | Section,
the tax imposed by this Act is at the rate of 6.25% of | ||||||
| 2 | gross receipts
from sales of tangible personal property made in | ||||||
| 3 | the course of business.
| ||||||
| 4 | Beginning on July 1, 2000 and through December 31, 2000, | ||||||
| 5 | with respect to
motor fuel, as defined in Section 1.1 of the | ||||||
| 6 | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | ||||||
| 7 | the Use Tax Act, the tax is
imposed at the rate of 1.25%.
| ||||||
| 8 | During the Sales Tax Holiday Period, as defined in Section | ||||||
| 9 | 2-8 of this Act Beginning on August 6, 2010 through August 15, | ||||||
| 10 | 2010, with respect to sales tax holiday items as defined in | ||||||
| 11 | Section 2-8 of this Act, the
tax is imposed at the rate of | ||||||
| 12 | 1.25%. | ||||||
| 13 | Within 14 days after the effective date of this amendatory | ||||||
| 14 | Act of the 91st
General Assembly, each retailer of motor fuel | ||||||
| 15 | and gasohol shall cause the
following notice to be posted in a | ||||||
| 16 | prominently visible place on each retail
dispensing device that | ||||||
| 17 | is used to dispense motor
fuel or gasohol in the State of | ||||||
| 18 | Illinois: "As of July 1, 2000, the State of
Illinois has | ||||||
| 19 | eliminated the State's share of sales tax on motor fuel and
| ||||||
| 20 | gasohol through December 31, 2000. The price on this pump | ||||||
| 21 | should reflect the
elimination of the tax." The notice shall be | ||||||
| 22 | printed in bold print on a sign
that is no smaller than 4 | ||||||
| 23 | inches by 8 inches. The sign shall be clearly
visible to | ||||||
| 24 | customers. Any retailer who fails to post or maintain a | ||||||
| 25 | required
sign through December 31, 2000 is guilty of a petty | ||||||
| 26 | offense for which the fine
shall be $500 per day per each | ||||||
| |||||||
| |||||||
| 1 | retail premises where a violation occurs.
| ||||||
| 2 | With respect to gasohol, as defined in the Use Tax Act, the | ||||||
| 3 | tax imposed
by this Act applies to (i) 70% of the proceeds of | ||||||
| 4 | sales made on or after
January 1, 1990, and before July 1, | ||||||
| 5 | 2003, (ii) 80% of the proceeds of
sales made on or after July | ||||||
| 6 | 1, 2003 and on or before July 1, 2017, and (iii) 100% of the | ||||||
| 7 | proceeds of sales
made thereafter.
If, at any time, however, | ||||||
| 8 | the tax under this Act on sales of gasohol, as
defined in
the | ||||||
| 9 | Use Tax Act, is imposed at the rate of 1.25%, then the
tax | ||||||
| 10 | imposed by this Act applies to 100% of the proceeds of sales of | ||||||
| 11 | gasohol
made during that time.
| ||||||
| 12 | With respect to majority blended ethanol fuel, as defined | ||||||
| 13 | in the Use Tax Act,
the
tax
imposed by this Act does not apply | ||||||
| 14 | to the proceeds of sales made on or after
July 1, 2003 and on or | ||||||
| 15 | before December 31, 2023 but applies to 100% of the
proceeds of | ||||||
| 16 | sales made thereafter.
| ||||||
| 17 | With respect to biodiesel blends, as defined in the Use Tax | ||||||
| 18 | Act, with no less
than 1% and no
more than 10% biodiesel, the | ||||||
| 19 | tax imposed by this Act
applies to (i) 80% of the proceeds of | ||||||
| 20 | sales made on or after July 1, 2003
and on or before December | ||||||
| 21 | 31, 2018 and (ii) 100% of the
proceeds of sales made | ||||||
| 22 | thereafter.
If, at any time, however, the tax under this Act on | ||||||
| 23 | sales of biodiesel blends,
as
defined in the Use Tax Act, with | ||||||
| 24 | no less than 1% and no more than 10% biodiesel
is imposed at | ||||||
| 25 | the rate of 1.25%, then the
tax imposed by this Act applies to | ||||||
| 26 | 100% of the proceeds of sales of biodiesel
blends with no less | ||||||
| |||||||
| |||||||
| 1 | than 1% and no more than 10% biodiesel
made
during that time.
| ||||||
| 2 | With respect to 100% biodiesel, as defined in the Use Tax | ||||||
| 3 | Act, and biodiesel
blends, as defined in the Use Tax Act, with
| ||||||
| 4 | more than 10% but no more than 99% biodiesel, the tax imposed | ||||||
| 5 | by this Act
does not apply to the proceeds of sales made on or | ||||||
| 6 | after July 1, 2003
and on or before December 31, 2023 but | ||||||
| 7 | applies to 100% of the
proceeds of sales made thereafter.
| ||||||
| 8 | With respect to food for human consumption that is to be | ||||||
| 9 | consumed off the
premises where it is sold (other than | ||||||
| 10 | alcoholic beverages, soft drinks, and
food that has been | ||||||
| 11 | prepared for immediate consumption) and prescription and
| ||||||
| 12 | nonprescription medicines, drugs, medical appliances, products | ||||||
| 13 | classified as Class III medical devices by the United States | ||||||
| 14 | Food and Drug Administration that are used for cancer treatment | ||||||
| 15 | pursuant to a prescription, as well as any accessories and | ||||||
| 16 | components related to those devices, modifications to a motor
| ||||||
| 17 | vehicle for the purpose of rendering it usable by a person with | ||||||
| 18 | a disability, and
insulin, urine testing materials, syringes, | ||||||
| 19 | and needles used by diabetics, for
human use, the tax is | ||||||
| 20 | imposed at the rate of 1%. For the purposes of this
Section, | ||||||
| 21 | until September 1, 2009: the term "soft drinks" means any | ||||||
| 22 | complete, finished, ready-to-use,
non-alcoholic drink, whether | ||||||
| 23 | carbonated or not, including but not limited to
soda water, | ||||||
| 24 | cola, fruit juice, vegetable juice, carbonated water, and all | ||||||
| 25 | other
preparations commonly known as soft drinks of whatever | ||||||
| 26 | kind or description that
are contained in any closed or sealed | ||||||
| |||||||
| |||||||
| 1 | bottle, can, carton, or container,
regardless of size; but | ||||||
| 2 | "soft drinks" does not include coffee, tea, non-carbonated
| ||||||
| 3 | water, infant formula, milk or milk products as defined in the | ||||||
| 4 | Grade A
Pasteurized Milk and Milk Products Act, or drinks | ||||||
| 5 | containing 50% or more
natural fruit or vegetable juice.
| ||||||
| 6 | Notwithstanding any other provisions of this
Act, | ||||||
| 7 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
| 8 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
| 9 | drinks" do not include beverages that contain milk or milk | ||||||
| 10 | products, soy, rice or similar milk substitutes, or greater | ||||||
| 11 | than 50% of vegetable or fruit juice by volume. | ||||||
| 12 | Until August 1, 2009, and notwithstanding any other | ||||||
| 13 | provisions of this
Act, "food for human consumption that is to | ||||||
| 14 | be consumed off the premises where
it is sold" includes all | ||||||
| 15 | food sold through a vending machine, except soft
drinks and | ||||||
| 16 | food products that are dispensed hot from a vending machine,
| ||||||
| 17 | regardless of the location of the vending machine. Beginning | ||||||
| 18 | August 1, 2009, and notwithstanding any other provisions of | ||||||
| 19 | this Act, "food for human consumption that is to be consumed | ||||||
| 20 | off the premises where it is sold" includes all food sold | ||||||
| 21 | through a vending machine, except soft drinks, candy, and food | ||||||
| 22 | products that are dispensed hot from a vending machine, | ||||||
| 23 | regardless of the location of the vending machine.
| ||||||
| 24 | Notwithstanding any other provisions of this
Act, | ||||||
| 25 | beginning September 1, 2009, "food for human consumption that | ||||||
| 26 | is to be consumed off the premises where
it is sold" does not | ||||||
| |||||||
| |||||||
| 1 | include candy. For purposes of this Section, "candy" means a | ||||||
| 2 | preparation of sugar, honey, or other natural or artificial | ||||||
| 3 | sweeteners in combination with chocolate, fruits, nuts or other | ||||||
| 4 | ingredients or flavorings in the form of bars, drops, or | ||||||
| 5 | pieces. "Candy" does not include any preparation that contains | ||||||
| 6 | flour or requires refrigeration. | ||||||
| 7 | Notwithstanding any other provisions of this
Act, | ||||||
| 8 | beginning September 1, 2009, "nonprescription medicines and | ||||||
| 9 | drugs" does not include grooming and hygiene products. For | ||||||
| 10 | purposes of this Section, "grooming and hygiene products" | ||||||
| 11 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
| 12 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
| 13 | lotions and screens, unless those products are available by | ||||||
| 14 | prescription only, regardless of whether the products meet the | ||||||
| 15 | definition of "over-the-counter-drugs". For the purposes of | ||||||
| 16 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
| 17 | use that contains a label that identifies the product as a drug | ||||||
| 18 | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | ||||||
| 19 | label includes: | ||||||
| 20 | (A) A "Drug Facts" panel; or | ||||||
| 21 | (B) A statement of the "active ingredient(s)" with a | ||||||
| 22 | list of those ingredients contained in the compound, | ||||||
| 23 | substance or preparation.
| ||||||
| 24 | Beginning on the effective date of this amendatory Act of | ||||||
| 25 | the 98th General Assembly, "prescription and nonprescription | ||||||
| 26 | medicines and drugs" includes medical cannabis purchased from a | ||||||
| |||||||
| |||||||
| 1 | registered dispensing organization under the Compassionate Use | ||||||
| 2 | of Medical Cannabis Pilot Program Act. | ||||||
| 3 | (Source: P.A. 99-143, eff. 7-27-15; 99-858, eff. 8-19-16; | ||||||
| 4 | 100-22, eff. 7-6-17.)
| ||||||
| 5 | (35 ILCS 120/3) (from Ch. 120, par. 442)
| ||||||
| 6 | Sec. 3. Except as provided in this Section, on or before | ||||||
| 7 | the twentieth
day of each calendar month, every person engaged | ||||||
| 8 | in the business of
selling tangible personal property at retail | ||||||
| 9 | in this State during the
preceding calendar month shall file a | ||||||
| 10 | return with the Department, stating: | ||||||
| 11 | 1. The name of the seller; | ||||||
| 12 | 2. His residence address and the address of his | ||||||
| 13 | principal place of
business and the address of the | ||||||
| 14 | principal place of business (if that is
a different | ||||||
| 15 | address) from which he engages in the business of selling
| ||||||
| 16 | tangible personal property at retail in this State; | ||||||
| 17 | 3. Total amount of receipts received by him during the | ||||||
| 18 | preceding
calendar month or quarter, as the case may be, | ||||||
| 19 | from sales of tangible
personal property, and from services | ||||||
| 20 | furnished, by him during such
preceding calendar month or | ||||||
| 21 | quarter; | ||||||
| 22 | 4. Total amount received by him during the preceding | ||||||
| 23 | calendar month or
quarter on charge and time sales of | ||||||
| 24 | tangible personal property, and from
services furnished, | ||||||
| 25 | by him prior to the month or quarter for which the return
| ||||||
| |||||||
| |||||||
| 1 | is filed; | ||||||
| 2 | 5. Deductions allowed by law; | ||||||
| 3 | 6. Gross receipts which were received by him during the | ||||||
| 4 | preceding
calendar month or quarter and upon the basis of | ||||||
| 5 | which the tax is imposed; | ||||||
| 6 | 7. The amount of credit provided in Section 2d of this | ||||||
| 7 | Act; | ||||||
| 8 | 8. The amount of tax due; | ||||||
| 9 | 9. The signature of the taxpayer; and | ||||||
| 10 | 10. Such other reasonable information as the | ||||||
| 11 | Department may require. | ||||||
| 12 | If a taxpayer fails to sign a return within 30 days after | ||||||
| 13 | the proper notice
and demand for signature by the Department, | ||||||
| 14 | the return shall be considered
valid and any amount shown to be | ||||||
| 15 | due on the return shall be deemed assessed. | ||||||
| 16 | Each return shall be accompanied by the statement of | ||||||
| 17 | prepaid tax issued
pursuant to Section 2e for which credit is | ||||||
| 18 | claimed. | ||||||
| 19 | Prior to October 1, 2003, and on and after September 1, | ||||||
| 20 | 2004 a retailer may accept a Manufacturer's Purchase
Credit
| ||||||
| 21 | certification from a purchaser in satisfaction of Use Tax
as | ||||||
| 22 | provided in Section 3-85 of the Use Tax Act if the purchaser | ||||||
| 23 | provides the
appropriate documentation as required by Section | ||||||
| 24 | 3-85
of the Use Tax Act. A Manufacturer's Purchase Credit
| ||||||
| 25 | certification, accepted by a retailer prior to October 1, 2003 | ||||||
| 26 | and on and after September 1, 2004 as provided
in
Section 3-85 | ||||||
| |||||||
| |||||||
| 1 | of the Use Tax Act, may be used by that retailer to
satisfy | ||||||
| 2 | Retailers' Occupation Tax liability in the amount claimed in
| ||||||
| 3 | the certification, not to exceed 6.25% of the receipts
subject | ||||||
| 4 | to tax from a qualifying purchase. A Manufacturer's Purchase | ||||||
| 5 | Credit
reported on any original or amended return
filed under
| ||||||
| 6 | this Act after October 20, 2003 for reporting periods prior to | ||||||
| 7 | September 1, 2004 shall be disallowed. Manufacturer's | ||||||
| 8 | Purchaser Credit reported on annual returns due on or after | ||||||
| 9 | January 1, 2005 will be disallowed for periods prior to | ||||||
| 10 | September 1, 2004. No Manufacturer's
Purchase Credit may be | ||||||
| 11 | used after September 30, 2003 through August 31, 2004 to
| ||||||
| 12 | satisfy any
tax liability imposed under this Act, including any | ||||||
| 13 | audit liability. | ||||||
| 14 | The Department may require returns to be filed on a | ||||||
| 15 | quarterly basis.
If so required, a return for each calendar | ||||||
| 16 | quarter shall be filed on or
before the twentieth day of the | ||||||
| 17 | calendar month following the end of such
calendar quarter. The | ||||||
| 18 | taxpayer shall also file a return with the
Department for each | ||||||
| 19 | of the first two months of each calendar quarter, on or
before | ||||||
| 20 | the twentieth day of the following calendar month, stating: | ||||||
| 21 | 1. The name of the seller; | ||||||
| 22 | 2. The address of the principal place of business from | ||||||
| 23 | which he engages
in the business of selling tangible | ||||||
| 24 | personal property at retail in this State; | ||||||
| 25 | 3. The total amount of taxable receipts received by him | ||||||
| 26 | during the
preceding calendar month from sales of tangible | ||||||
| |||||||
| |||||||
| 1 | personal property by him
during such preceding calendar | ||||||
| 2 | month, including receipts from charge and
time sales, but | ||||||
| 3 | less all deductions allowed by law; | ||||||
| 4 | 4. The amount of credit provided in Section 2d of this | ||||||
| 5 | Act; | ||||||
| 6 | 5. The amount of tax due; and | ||||||
| 7 | 6. Such other reasonable information as the Department | ||||||
| 8 | may
require. | ||||||
| 9 | Beginning on October 1, 2003, any person who is not a | ||||||
| 10 | licensed
distributor, importing distributor, or manufacturer, | ||||||
| 11 | as defined in the Liquor
Control Act of 1934, but is engaged in | ||||||
| 12 | the business of
selling, at retail, alcoholic liquor
shall file | ||||||
| 13 | a statement with the Department of Revenue, in a format
and at | ||||||
| 14 | a time prescribed by the Department, showing the total amount | ||||||
| 15 | paid for
alcoholic liquor purchased during the preceding month | ||||||
| 16 | and such other
information as is reasonably required by the | ||||||
| 17 | Department.
The Department may adopt rules to require
that this | ||||||
| 18 | statement be filed in an electronic or telephonic format. Such | ||||||
| 19 | rules
may provide for exceptions from the filing requirements | ||||||
| 20 | of this paragraph. For
the
purposes of this
paragraph, the term | ||||||
| 21 | "alcoholic liquor" shall have the meaning prescribed in the
| ||||||
| 22 | Liquor Control Act of 1934. | ||||||
| 23 | Beginning on October 1, 2003, every distributor, importing | ||||||
| 24 | distributor, and
manufacturer of alcoholic liquor as defined in | ||||||
| 25 | the Liquor Control Act of 1934,
shall file a
statement with the | ||||||
| 26 | Department of Revenue, no later than the 10th day of the
month | ||||||
| |||||||
| |||||||
| 1 | for the
preceding month during which transactions occurred, by | ||||||
| 2 | electronic means,
showing the
total amount of gross receipts | ||||||
| 3 | from the sale of alcoholic liquor sold or
distributed during
| ||||||
| 4 | the preceding month to purchasers; identifying the purchaser to | ||||||
| 5 | whom it was
sold or
distributed; the purchaser's tax | ||||||
| 6 | registration number; and such other
information
reasonably | ||||||
| 7 | required by the Department. A distributor, importing | ||||||
| 8 | distributor, or manufacturer of alcoholic liquor must | ||||||
| 9 | personally deliver, mail, or provide by electronic means to | ||||||
| 10 | each retailer listed on the monthly statement a report | ||||||
| 11 | containing a cumulative total of that distributor's, importing | ||||||
| 12 | distributor's, or manufacturer's total sales of alcoholic | ||||||
| 13 | liquor to that retailer no later than the 10th day of the month | ||||||
| 14 | for the preceding month during which the transaction occurred. | ||||||
| 15 | The distributor, importing distributor, or manufacturer shall | ||||||
| 16 | notify the retailer as to the method by which the distributor, | ||||||
| 17 | importing distributor, or manufacturer will provide the sales | ||||||
| 18 | information. If the retailer is unable to receive the sales | ||||||
| 19 | information by electronic means, the distributor, importing | ||||||
| 20 | distributor, or manufacturer shall furnish the sales | ||||||
| 21 | information by personal delivery or by mail. For purposes of | ||||||
| 22 | this paragraph, the term "electronic means" includes, but is | ||||||
| 23 | not limited to, the use of a secure Internet website, e-mail, | ||||||
| 24 | or facsimile. | ||||||
| 25 | If a total amount of less than $1 is payable, refundable or | ||||||
| 26 | creditable,
such amount shall be disregarded if it is less than | ||||||
| |||||||
| |||||||
| 1 | 50 cents and shall be
increased to $1 if it is 50 cents or more. | ||||||
| 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 make | ||||||
| 7 | all
payments required by rules of the Department by electronic | ||||||
| 8 | funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||||||
| 9 | an average monthly tax liability
of $50,000 or more shall make | ||||||
| 10 | all
payments required by rules of the Department by electronic | ||||||
| 11 | funds transfer.
Beginning October 1, 2000, a taxpayer who has | ||||||
| 12 | an annual tax liability of
$200,000 or more shall make all | ||||||
| 13 | payments required by rules of the Department by
electronic | ||||||
| 14 | funds transfer. The term "annual tax liability" shall be the | ||||||
| 15 | sum of
the taxpayer's liabilities under this Act, and under all | ||||||
| 16 | other State and local
occupation and use tax laws administered | ||||||
| 17 | by the Department, for the immediately
preceding calendar year.
| ||||||
| 18 | The term "average monthly tax liability" shall be the sum of | ||||||
| 19 | the
taxpayer's liabilities under this
Act, and under all other | ||||||
| 20 | State and local occupation and use tax
laws administered by the | ||||||
| 21 | Department, for the immediately preceding calendar
year | ||||||
| 22 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
| 23 | a tax liability in the
amount set forth in subsection (b) of | ||||||
| 24 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
| 25 | all payments required by rules of the Department by
electronic | ||||||
| 26 | funds transfer. | ||||||
| |||||||
| |||||||
| 1 | Before August 1 of each year beginning in 1993, the | ||||||
| 2 | Department shall
notify all taxpayers required to make payments | ||||||
| 3 | by electronic funds
transfer. All taxpayers
required to make | ||||||
| 4 | payments by electronic funds transfer shall make those
payments | ||||||
| 5 | 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 payments | ||||||
| 12 | 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 monthly | ||||||
| 16 | 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 registered | ||||||
| 25 | with the
Department under separate registrations under this | ||||||
| 26 | Act, such person may
not file each return that is due as a | ||||||
| |||||||
| |||||||
| 1 | single return covering all such
registered businesses, but | ||||||
| 2 | shall file separate returns for each such
registered business. | ||||||
| 3 | In addition, with respect to motor vehicles, watercraft,
| ||||||
| 4 | aircraft, and trailers that are required to be registered with | ||||||
| 5 | an agency of
this State, every
retailer selling this kind of | ||||||
| 6 | tangible personal property shall file,
with the Department, | ||||||
| 7 | upon a form to be prescribed and supplied by the
Department, a | ||||||
| 8 | separate return for each such item of tangible personal
| ||||||
| 9 | property which the retailer sells, except that if, in the same
| ||||||
| 10 | transaction, (i) a retailer of aircraft, watercraft, motor | ||||||
| 11 | vehicles or
trailers transfers more than one aircraft, | ||||||
| 12 | watercraft, motor
vehicle or trailer to another aircraft, | ||||||
| 13 | watercraft, motor vehicle
retailer or trailer retailer for the | ||||||
| 14 | purpose of resale
or (ii) a retailer of aircraft, watercraft, | ||||||
| 15 | motor vehicles, or trailers
transfers more than one aircraft, | ||||||
| 16 | watercraft, motor vehicle, or trailer to a
purchaser for use as | ||||||
| 17 | a qualifying rolling stock as provided in Section 2-5 of
this | ||||||
| 18 | Act, then
that seller may report the transfer of all aircraft,
| ||||||
| 19 | watercraft, motor vehicles or trailers involved in that | ||||||
| 20 | transaction to the
Department on the same uniform | ||||||
| 21 | invoice-transaction reporting return form. For
purposes of | ||||||
| 22 | this Section, "watercraft" means a Class 2, Class 3, or Class 4
| ||||||
| 23 | watercraft as defined in Section 3-2 of the Boat Registration | ||||||
| 24 | and Safety Act, a
personal watercraft, or any boat equipped | ||||||
| 25 | with an inboard motor. | ||||||
| 26 | Any retailer who sells only motor vehicles, watercraft,
| ||||||
| |||||||
| |||||||
| 1 | aircraft, or trailers that are required to be registered with | ||||||
| 2 | an agency of
this State, so that all
retailers' occupation tax | ||||||
| 3 | liability is required to be reported, and is
reported, on such | ||||||
| 4 | transaction reporting returns and who is not otherwise
required | ||||||
| 5 | to file monthly or quarterly returns, need not file monthly or
| ||||||
| 6 | quarterly returns. However, those retailers shall be required | ||||||
| 7 | to
file returns on an annual basis. | ||||||
| 8 | The transaction reporting return, in the case of motor | ||||||
| 9 | vehicles
or trailers that are required to be registered with an | ||||||
| 10 | agency of this
State, shall
be the same document as the Uniform | ||||||
| 11 | Invoice referred to in Section 5-402
of The Illinois Vehicle | ||||||
| 12 | Code and must show the name and address of the
seller; the name | ||||||
| 13 | and address of the purchaser; the amount of the selling
price | ||||||
| 14 | including the amount allowed by the retailer for traded-in
| ||||||
| 15 | property, if any; the amount allowed by the retailer for the | ||||||
| 16 | traded-in
tangible personal property, if any, to the extent to | ||||||
| 17 | which Section 1 of
this Act allows an exemption for the value | ||||||
| 18 | of traded-in property; the
balance payable after deducting such | ||||||
| 19 | trade-in allowance from the total
selling price; the amount of | ||||||
| 20 | tax due from the retailer with respect to
such transaction; the | ||||||
| 21 | amount of tax collected from the purchaser by the
retailer on | ||||||
| 22 | such transaction (or satisfactory evidence that such tax is
not | ||||||
| 23 | due in that particular instance, if that is claimed to be the | ||||||
| 24 | fact);
the place and date of the sale; a sufficient | ||||||
| 25 | identification of the
property sold; such other information as | ||||||
| 26 | is required in Section 5-402 of
The Illinois Vehicle Code, and | ||||||
| |||||||
| |||||||
| 1 | such other information as the Department
may reasonably | ||||||
| 2 | require. | ||||||
| 3 | The transaction reporting return in the case of watercraft
| ||||||
| 4 | or aircraft must show
the name and address of the seller; the | ||||||
| 5 | name and address of the
purchaser; the amount of the selling | ||||||
| 6 | price including the amount allowed
by the retailer for | ||||||
| 7 | traded-in property, if any; the amount allowed by
the retailer | ||||||
| 8 | for the traded-in tangible personal property, if any, to
the | ||||||
| 9 | extent to which Section 1 of this Act allows an exemption for | ||||||
| 10 | the
value of traded-in property; the balance payable after | ||||||
| 11 | deducting such
trade-in allowance from the total selling price; | ||||||
| 12 | the amount of tax due
from the retailer with respect to such | ||||||
| 13 | transaction; the amount of tax
collected from the purchaser by | ||||||
| 14 | the retailer on such transaction (or
satisfactory evidence that | ||||||
| 15 | such tax is not due in that particular
instance, if that is | ||||||
| 16 | claimed to be the fact); the place and date of the
sale, a | ||||||
| 17 | sufficient identification of the property sold, and such other
| ||||||
| 18 | information as the Department may reasonably require. | ||||||
| 19 | Such transaction reporting return shall be filed not later | ||||||
| 20 | than 20
days after the day of delivery of the item that is | ||||||
| 21 | being sold, but may
be filed by the retailer at any time sooner | ||||||
| 22 | than that if he chooses to
do so. The transaction reporting | ||||||
| 23 | return and tax remittance or proof of
exemption from the | ||||||
| 24 | Illinois use tax may be transmitted to the Department
by way of | ||||||
| 25 | the State agency with which, or State officer with whom the
| ||||||
| 26 | tangible personal property must be titled or registered (if | ||||||
| |||||||
| |||||||
| 1 | titling or
registration is required) if the Department and such | ||||||
| 2 | agency or State
officer determine that this procedure will | ||||||
| 3 | expedite the processing of
applications for title or | ||||||
| 4 | registration. | ||||||
| 5 | With each such transaction reporting return, the retailer | ||||||
| 6 | shall remit
the proper amount of tax due (or shall submit | ||||||
| 7 | satisfactory evidence that
the sale is not taxable if that is | ||||||
| 8 | the case), to the Department or its
agents, whereupon the | ||||||
| 9 | Department shall issue, in the purchaser's name, a
use tax | ||||||
| 10 | receipt (or a certificate of exemption if the Department is
| ||||||
| 11 | satisfied that the particular sale is tax exempt) which such | ||||||
| 12 | purchaser
may submit to the agency with which, or State officer | ||||||
| 13 | with whom, he must
title or register the tangible personal | ||||||
| 14 | property that is involved (if
titling or registration is | ||||||
| 15 | required) in support of such purchaser's
application for an | ||||||
| 16 | Illinois certificate or other evidence of title or
registration | ||||||
| 17 | to such tangible personal property. | ||||||
| 18 | No retailer's failure or refusal to remit tax under this | ||||||
| 19 | Act
precludes a user, who has paid the proper tax to the | ||||||
| 20 | retailer, from
obtaining his certificate of title or other | ||||||
| 21 | evidence of title or
registration (if titling or registration | ||||||
| 22 | is required) upon satisfying
the Department that such user has | ||||||
| 23 | paid the proper tax (if tax is due) to
the retailer. The | ||||||
| 24 | Department shall adopt appropriate rules to carry out
the | ||||||
| 25 | mandate of this paragraph. | ||||||
| 26 | If the user who would otherwise pay tax to the retailer | ||||||
| |||||||
| |||||||
| 1 | wants the
transaction reporting return filed and the payment of | ||||||
| 2 | the tax or proof
of exemption made to the Department before the | ||||||
| 3 | retailer is willing to
take these actions and such user has not | ||||||
| 4 | paid the tax to the retailer,
such user may certify to the fact | ||||||
| 5 | of such delay by the retailer and may
(upon the Department | ||||||
| 6 | being satisfied of the truth of such certification)
transmit | ||||||
| 7 | the information required by the transaction reporting return
| ||||||
| 8 | and the remittance for tax or proof of exemption directly to | ||||||
| 9 | the
Department and obtain his tax receipt or exemption | ||||||
| 10 | determination, in
which event the transaction reporting return | ||||||
| 11 | and tax remittance (if a
tax payment was required) shall be | ||||||
| 12 | credited by the Department to the
proper retailer's account | ||||||
| 13 | with the Department, but without the 2.1% or 1.75%
discount | ||||||
| 14 | provided for in this Section being allowed. When the user pays
| ||||||
| 15 | the tax directly to the Department, he shall pay the tax in the | ||||||
| 16 | same
amount and in the same form in which it would be remitted | ||||||
| 17 | if the tax had
been remitted to the Department by the retailer. | ||||||
| 18 | Refunds made by the seller during the preceding return | ||||||
| 19 | period to
purchasers, on account of tangible personal property | ||||||
| 20 | returned to the
seller, shall be allowed as a deduction under | ||||||
| 21 | subdivision 5 of his monthly
or quarterly return, as the case | ||||||
| 22 | may be, in case the
seller had theretofore included the | ||||||
| 23 | receipts from the sale of such
tangible personal property in a | ||||||
| 24 | return filed by him and had paid the tax
imposed by this Act | ||||||
| 25 | with respect to such receipts. | ||||||
| 26 | Where the seller is a corporation, the return filed on | ||||||
| |||||||
| |||||||
| 1 | behalf of such
corporation shall be signed by the president, | ||||||
| 2 | vice-president, secretary
or treasurer or by the properly | ||||||
| 3 | accredited agent of such corporation. | ||||||
| 4 | Where the seller is a limited liability company, the return | ||||||
| 5 | filed on behalf
of the limited liability company shall be | ||||||
| 6 | signed by a manager, member, or
properly accredited agent of | ||||||
| 7 | the limited liability company. | ||||||
| 8 | Except as provided in this Section, the retailer filing the | ||||||
| 9 | return
under this Section shall, at the time of filing such | ||||||
| 10 | return, pay to the
Department the amount of tax imposed by this | ||||||
| 11 | Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% | ||||||
| 12 | on and after January 1, 1990, or $5 per
calendar year, | ||||||
| 13 | whichever is greater, which is allowed to
reimburse the | ||||||
| 14 | retailer for the expenses incurred in keeping records,
| ||||||
| 15 | preparing and filing returns, remitting the tax and supplying | ||||||
| 16 | data to
the Department on request. Any prepayment made pursuant | ||||||
| 17 | to Section 2d
of this Act shall be included in the amount on | ||||||
| 18 | which such
2.1% or 1.75% discount is computed. In the case of | ||||||
| 19 | retailers who report
and pay the tax on a transaction by | ||||||
| 20 | transaction basis, as provided in this
Section, such discount | ||||||
| 21 | shall be taken with each such tax remittance
instead of when | ||||||
| 22 | such retailer files his periodic return. The Department may | ||||||
| 23 | disallow the discount for retailers whose certificate of | ||||||
| 24 | registration is revoked at the time the return is filed, but | ||||||
| 25 | only if the Department's decision to revoke the certificate of | ||||||
| 26 | registration has become final. | ||||||
| |||||||
| |||||||
| 1 | Before October 1, 2000, if the taxpayer's average monthly | ||||||
| 2 | tax liability
to the Department
under this Act, the Use Tax | ||||||
| 3 | Act, the Service Occupation Tax
Act, and the Service Use Tax | ||||||
| 4 | Act, excluding any liability for prepaid sales
tax to be | ||||||
| 5 | remitted in accordance with Section 2d of this Act, was
$10,000
| ||||||
| 6 | or more during the preceding 4 complete calendar quarters, he | ||||||
| 7 | shall file a
return with the Department each month by the 20th | ||||||
| 8 | day of the month next
following the month during which such tax | ||||||
| 9 | liability is incurred and shall
make payments to the Department | ||||||
| 10 | on or before the 7th, 15th, 22nd and last
day of the month | ||||||
| 11 | during which such liability is incurred.
On and after October | ||||||
| 12 | 1, 2000, if the taxpayer's average monthly tax liability
to the | ||||||
| 13 | Department under this Act, the Use Tax Act, the Service | ||||||
| 14 | Occupation Tax
Act, and the Service Use Tax Act, excluding any | ||||||
| 15 | liability for prepaid sales tax
to be remitted in accordance | ||||||
| 16 | with Section 2d of this Act, was $20,000 or more
during the | ||||||
| 17 | preceding 4 complete calendar quarters, he shall file a return | ||||||
| 18 | with
the Department each month by the 20th day of the month | ||||||
| 19 | next following the month
during which such tax liability is | ||||||
| 20 | incurred and shall make payment to the
Department on or before | ||||||
| 21 | the 7th, 15th, 22nd and last day of the month during
which such | ||||||
| 22 | liability is incurred.
If the month
during which such tax | ||||||
| 23 | liability is incurred began prior to January 1, 1985,
each | ||||||
| 24 | payment shall be in an amount equal to 1/4 of the taxpayer's | ||||||
| 25 | actual
liability for the month or an amount set by the | ||||||
| 26 | Department not to exceed
1/4 of the average monthly liability | ||||||
| |||||||
| |||||||
| 1 | of the taxpayer to the Department for
the preceding 4 complete | ||||||
| 2 | calendar quarters (excluding the month of highest
liability and | ||||||
| 3 | the month of lowest liability in such 4 quarter period). If
the | ||||||
| 4 | month during which such tax liability is incurred begins on or | ||||||
| 5 | after
January 1, 1985 and prior to January 1, 1987, each | ||||||
| 6 | payment shall be in an
amount equal to 22.5% of the taxpayer's | ||||||
| 7 | actual liability for the month or
27.5% of the taxpayer's | ||||||
| 8 | liability for the same calendar
month of the preceding year. If | ||||||
| 9 | the month during which such tax
liability is incurred begins on | ||||||
| 10 | or after January 1, 1987 and prior to
January 1, 1988, each | ||||||
| 11 | payment shall be in an amount equal to 22.5% of the
taxpayer's | ||||||
| 12 | actual liability for the month or 26.25% of the taxpayer's
| ||||||
| 13 | liability for the same calendar month of the preceding year. If | ||||||
| 14 | the month
during which such tax liability is incurred begins on | ||||||
| 15 | or after January 1,
1988, and prior to January 1, 1989, or | ||||||
| 16 | begins on or after January 1, 1996, each
payment shall be in an | ||||||
| 17 | amount
equal to 22.5% of the taxpayer's actual liability for | ||||||
| 18 | the month or 25% of
the taxpayer's liability for the same | ||||||
| 19 | calendar month of the preceding year. If
the month during which | ||||||
| 20 | such tax liability is incurred begins on or after
January 1, | ||||||
| 21 | 1989, and prior to January 1, 1996, each payment shall be in an
| ||||||
| 22 | amount equal to 22.5% of the
taxpayer's actual liability for | ||||||
| 23 | the month or 25% of the taxpayer's
liability for the same | ||||||
| 24 | calendar month of the preceding year or 100% of the
taxpayer's | ||||||
| 25 | actual liability for the quarter monthly reporting period. The
| ||||||
| 26 | amount of such quarter monthly payments shall be credited | ||||||
| |||||||
| |||||||
| 1 | against
the final tax liability of the taxpayer's return for | ||||||
| 2 | that month. Before
October 1, 2000, once
applicable, the | ||||||
| 3 | requirement of the making of quarter monthly payments to
the | ||||||
| 4 | Department by taxpayers having an average monthly tax liability | ||||||
| 5 | of
$10,000 or more as determined in the manner provided above
| ||||||
| 6 | shall continue
until such taxpayer's average monthly liability | ||||||
| 7 | to the Department during
the preceding 4 complete calendar | ||||||
| 8 | quarters (excluding the month of highest
liability and the | ||||||
| 9 | month of lowest liability) is less than
$9,000, or until
such | ||||||
| 10 | taxpayer's average monthly liability to the Department as | ||||||
| 11 | computed for
each calendar quarter of the 4 preceding complete | ||||||
| 12 | calendar quarter period
is less than $10,000. However, if a | ||||||
| 13 | taxpayer can show the
Department that
a substantial change in | ||||||
| 14 | the taxpayer's business has occurred which causes
the taxpayer | ||||||
| 15 | to anticipate that his average monthly tax liability for the
| ||||||
| 16 | reasonably foreseeable future will fall below the $10,000 | ||||||
| 17 | threshold
stated above, then
such taxpayer
may petition the | ||||||
| 18 | Department for a change in such taxpayer's reporting
status. On | ||||||
| 19 | and after October 1, 2000, once applicable, the requirement of
| ||||||
| 20 | the making of quarter monthly payments to the Department by | ||||||
| 21 | taxpayers having an
average monthly tax liability of $20,000 or | ||||||
| 22 | more as determined in the manner
provided above shall continue | ||||||
| 23 | until such taxpayer's average monthly liability
to the | ||||||
| 24 | Department during the preceding 4 complete calendar quarters | ||||||
| 25 | (excluding
the month of highest liability and the month of | ||||||
| 26 | lowest liability) is less than
$19,000 or until such taxpayer's | ||||||
| |||||||
| |||||||
| 1 | average monthly liability to the Department as
computed for | ||||||
| 2 | each calendar quarter of the 4 preceding complete calendar | ||||||
| 3 | quarter
period is less than $20,000. However, if a taxpayer can | ||||||
| 4 | show the Department
that a substantial change in the taxpayer's | ||||||
| 5 | business has occurred which causes
the taxpayer to anticipate | ||||||
| 6 | that his average monthly tax liability for the
reasonably | ||||||
| 7 | foreseeable future will fall below the $20,000 threshold stated
| ||||||
| 8 | above, then such taxpayer may petition the Department for a | ||||||
| 9 | change in such
taxpayer's reporting status. The Department | ||||||
| 10 | shall change such taxpayer's
reporting status
unless it finds | ||||||
| 11 | that such change is seasonal in nature and not likely to be
| ||||||
| 12 | long term. If any such quarter monthly payment is not paid at | ||||||
| 13 | the time or
in the amount required by this Section, then the | ||||||
| 14 | taxpayer shall be liable for
penalties and interest on the | ||||||
| 15 | difference
between the minimum amount due as a payment and the | ||||||
| 16 | amount of such quarter
monthly payment actually and timely | ||||||
| 17 | paid, except insofar as the
taxpayer has previously made | ||||||
| 18 | payments for that month to the Department in
excess of the | ||||||
| 19 | minimum payments previously due as provided in this Section.
| ||||||
| 20 | The Department shall make reasonable rules and regulations to | ||||||
| 21 | govern the
quarter monthly payment amount and quarter monthly | ||||||
| 22 | payment dates for
taxpayers who file on other than a calendar | ||||||
| 23 | monthly basis. | ||||||
| 24 | The provisions of this paragraph apply before October 1, | ||||||
| 25 | 2001.
Without regard to whether a taxpayer is required to make | ||||||
| 26 | quarter monthly
payments as specified above, any taxpayer who | ||||||
| |||||||
| |||||||
| 1 | is required by Section 2d
of this Act to collect and remit | ||||||
| 2 | prepaid taxes and has collected prepaid
taxes which average in | ||||||
| 3 | excess of $25,000 per month during the preceding
2 complete | ||||||
| 4 | calendar quarters, shall file a return with the Department as
| ||||||
| 5 | required by Section 2f and shall make payments to the | ||||||
| 6 | Department on or before
the 7th, 15th, 22nd and last day of the | ||||||
| 7 | month during which such liability
is incurred. If the month | ||||||
| 8 | during which such tax liability is incurred
began prior to | ||||||
| 9 | September 1, 1985 (the effective date of Public Act 84-221) | ||||||
| 10 | this amendatory Act of 1985, each
payment shall be in an amount | ||||||
| 11 | not less than 22.5% of the taxpayer's actual
liability under | ||||||
| 12 | Section 2d. If the month during which such tax liability
is | ||||||
| 13 | incurred begins on or after January 1, 1986, each payment shall | ||||||
| 14 | be in an
amount equal to 22.5% of the taxpayer's actual | ||||||
| 15 | liability for the month or
27.5% of the taxpayer's liability | ||||||
| 16 | for the same calendar month of the
preceding calendar year. If | ||||||
| 17 | the month during which such tax liability is
incurred begins on | ||||||
| 18 | or after January 1, 1987, each payment shall be in an
amount | ||||||
| 19 | equal to 22.5% of the taxpayer's actual liability for the month | ||||||
| 20 | or
26.25% of the taxpayer's liability for the same calendar | ||||||
| 21 | month of the
preceding year. The amount of such quarter monthly | ||||||
| 22 | payments shall be
credited against the final tax liability of | ||||||
| 23 | the taxpayer's return for that
month filed under this Section | ||||||
| 24 | or Section 2f, as the case may be. Once
applicable, the | ||||||
| 25 | requirement of the making of quarter monthly payments to
the | ||||||
| 26 | Department pursuant to this paragraph shall continue until such
| ||||||
| |||||||
| |||||||
| 1 | taxpayer's average monthly prepaid tax collections during the | ||||||
| 2 | preceding 2
complete calendar quarters is $25,000 or less. If | ||||||
| 3 | any such quarter monthly
payment is not paid at the time or in | ||||||
| 4 | the amount required, the taxpayer
shall be liable for penalties | ||||||
| 5 | and interest on such difference, except
insofar as the taxpayer | ||||||
| 6 | has previously made payments for that month in
excess of the | ||||||
| 7 | minimum payments previously due. | ||||||
| 8 | The provisions of this paragraph apply on and after October | ||||||
| 9 | 1, 2001.
Without regard to whether a taxpayer is required to | ||||||
| 10 | make quarter monthly
payments as specified above, any taxpayer | ||||||
| 11 | who is required by Section 2d of this
Act to collect and remit | ||||||
| 12 | prepaid taxes and has collected prepaid taxes that
average in | ||||||
| 13 | excess of $20,000 per month during the preceding 4 complete | ||||||
| 14 | calendar
quarters shall file a return with the Department as | ||||||
| 15 | required by Section 2f
and shall make payments to the | ||||||
| 16 | Department on or before the 7th, 15th, 22nd and
last day of the | ||||||
| 17 | month during which the liability is incurred. Each payment
| ||||||
| 18 | shall be in an amount equal to 22.5% of the taxpayer's actual | ||||||
| 19 | liability for the
month or 25% of the taxpayer's liability for | ||||||
| 20 | the same calendar month of the
preceding year. The amount of | ||||||
| 21 | the quarter monthly payments shall be credited
against the | ||||||
| 22 | final tax liability of the taxpayer's return for that month | ||||||
| 23 | filed
under this Section or Section 2f, as the case may be. | ||||||
| 24 | Once applicable, the
requirement of the making of quarter | ||||||
| 25 | monthly payments to the Department
pursuant to this paragraph | ||||||
| 26 | shall continue until the taxpayer's average monthly
prepaid tax | ||||||
| |||||||
| |||||||
| 1 | collections during the preceding 4 complete calendar quarters
| ||||||
| 2 | (excluding the month of highest liability and the month of | ||||||
| 3 | lowest liability) is
less than $19,000 or until such taxpayer's | ||||||
| 4 | average monthly liability to the
Department as computed for | ||||||
| 5 | each calendar quarter of the 4 preceding complete
calendar | ||||||
| 6 | quarters is less than $20,000. If any such quarter monthly | ||||||
| 7 | payment is
not paid at the time or in the amount required, the | ||||||
| 8 | taxpayer shall be liable
for penalties and interest on such | ||||||
| 9 | difference, except insofar as the taxpayer
has previously made | ||||||
| 10 | payments for that month in excess of the minimum payments
| ||||||
| 11 | previously due. | ||||||
| 12 | If any payment provided for in this Section exceeds
the | ||||||
| 13 | taxpayer's liabilities under this Act, the Use Tax Act, the | ||||||
| 14 | Service
Occupation Tax Act and the Service Use Tax Act, as | ||||||
| 15 | shown on an original
monthly return, the Department shall, if | ||||||
| 16 | requested by the taxpayer, issue to
the taxpayer a credit | ||||||
| 17 | memorandum no later than 30 days after the date of
payment. The | ||||||
| 18 | credit evidenced by such credit memorandum may
be assigned by | ||||||
| 19 | the taxpayer to a similar taxpayer under this Act, the
Use Tax | ||||||
| 20 | Act, the Service Occupation Tax Act or the Service Use Tax Act, | ||||||
| 21 | in
accordance with reasonable rules and regulations to be | ||||||
| 22 | prescribed by the
Department. If no such request is made, the | ||||||
| 23 | taxpayer may credit such excess
payment against tax liability | ||||||
| 24 | subsequently to be remitted to the Department
under this Act, | ||||||
| 25 | the Use Tax Act, the Service Occupation Tax Act or the
Service | ||||||
| 26 | Use Tax Act, in accordance with reasonable rules and | ||||||
| |||||||
| |||||||
| 1 | regulations
prescribed by the Department. If the Department | ||||||
| 2 | subsequently determined
that all or any part of the credit | ||||||
| 3 | taken was not actually due to the
taxpayer, the taxpayer's 2.1% | ||||||
| 4 | and 1.75% vendor's discount shall be reduced
by 2.1% or 1.75% | ||||||
| 5 | of the difference between the credit taken and that
actually | ||||||
| 6 | due, and that taxpayer shall be liable for penalties and | ||||||
| 7 | interest
on such difference. | ||||||
| 8 | If a retailer of motor fuel is entitled to a credit under | ||||||
| 9 | Section 2d of
this Act which exceeds the taxpayer's liability | ||||||
| 10 | to the Department under
this Act for the month which the | ||||||
| 11 | taxpayer is filing a return, the
Department shall issue the | ||||||
| 12 | taxpayer a credit memorandum for the excess. | ||||||
| 13 | Beginning January 1, 1990, each month the Department shall | ||||||
| 14 | pay into
the Local Government Tax Fund, a special fund in the | ||||||
| 15 | State treasury which
is hereby created, the net revenue | ||||||
| 16 | realized for the preceding month from
the 1% tax on sales of | ||||||
| 17 | food for human consumption which is to be consumed
off the | ||||||
| 18 | premises where it is sold (other than alcoholic beverages, soft
| ||||||
| 19 | drinks and food which has been prepared for immediate | ||||||
| 20 | consumption) and
prescription and nonprescription medicines, | ||||||
| 21 | drugs, medical appliances, products classified as Class III | ||||||
| 22 | medical devices by the United States Food and Drug | ||||||
| 23 | Administration that are used for cancer treatment pursuant to a | ||||||
| 24 | prescription, as well as any accessories and components related | ||||||
| 25 | to those devices, and
insulin, urine testing materials, | ||||||
| 26 | syringes and needles used by diabetics. | ||||||
| |||||||
| |||||||
| 1 | Beginning January 1, 1990, each month the Department shall | ||||||
| 2 | pay into
the County and Mass Transit District Fund, a special | ||||||
| 3 | fund in the State
treasury which is hereby created, 4% of the | ||||||
| 4 | net revenue realized
for the preceding month from the 6.25% | ||||||
| 5 | general rate. | ||||||
| 6 | Beginning August 1, 2000, each
month the Department shall | ||||||
| 7 | pay into the
County and Mass Transit District Fund 20% of the | ||||||
| 8 | net revenue realized for the
preceding month from the 1.25% | ||||||
| 9 | rate on the selling price of motor fuel and
gasohol. Beginning | ||||||
| 10 | September 1, 2010, and beginning again on September 1, 2018, | ||||||
| 11 | each month the Department shall pay into the County and Mass | ||||||
| 12 | Transit District Fund 20% of the net revenue realized for the | ||||||
| 13 | preceding month from the 1.25% rate on the selling price of | ||||||
| 14 | sales tax holiday items. | ||||||
| 15 | Beginning January 1, 1990, each month the Department shall | ||||||
| 16 | pay into
the Local Government Tax Fund 16% of the net revenue | ||||||
| 17 | realized for the
preceding month from the 6.25% general rate on | ||||||
| 18 | the selling price of
tangible personal property. | ||||||
| 19 | Beginning August 1, 2000, each
month the Department shall | ||||||
| 20 | pay into the
Local Government Tax Fund 80% of the net revenue | ||||||
| 21 | realized for the preceding
month from the 1.25% rate on the | ||||||
| 22 | selling price of motor fuel and gasohol. Beginning September 1, | ||||||
| 23 | 2010, and beginning again on September 1, 2018, each month the | ||||||
| 24 | Department shall pay into the Local Government Tax Fund 80% of | ||||||
| 25 | the net revenue realized for the preceding month from the 1.25% | ||||||
| 26 | rate on the selling price of sales tax holiday items. | ||||||
| |||||||
| |||||||
| 1 | Beginning October 1, 2009, each month the Department shall | ||||||
| 2 | pay into the Capital Projects Fund an amount that is equal to | ||||||
| 3 | an amount estimated by the Department to represent 80% of the | ||||||
| 4 | net revenue realized for the preceding month from the sale of | ||||||
| 5 | candy, grooming and hygiene products, and soft drinks that had | ||||||
| 6 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
| 7 | are now taxed at 6.25%. | ||||||
| 8 | Beginning July 1, 2011, each
month the Department shall pay | ||||||
| 9 | into the Clean Air Act Permit Fund 80% of the net revenue | ||||||
| 10 | realized for the
preceding month from the 6.25% general rate on | ||||||
| 11 | the selling price of sorbents used in Illinois in the process | ||||||
| 12 | of sorbent injection as used to comply with the Environmental | ||||||
| 13 | Protection Act or the federal Clean Air Act, but the total | ||||||
| 14 | payment into the Clean Air Act Permit Fund under this Act and | ||||||
| 15 | the Use Tax Act shall not exceed $2,000,000 in any fiscal year. | ||||||
| 16 | Beginning July 1, 2013, each month the Department shall pay | ||||||
| 17 | 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 the | ||||||
| 23 | Underground Storage Tank Fund under this Act, the Use Tax Act, | ||||||
| 24 | the Service Use Tax Act, and the Service Occupation Tax Act | ||||||
| 25 | shall not exceed $18,000,000 in any State fiscal year. As used | ||||||
| 26 | in this paragraph, the "average monthly deficit" shall be equal | ||||||
| |||||||
| |||||||
| 1 | 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; the | |||||||||||||||||||||||||||||||||||||
| 2 | "Annual Specified Amount" means the amounts
specified below for | |||||||||||||||||||||||||||||||||||||
| 3 | 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 and | ||||||
| 8 | 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 received | ||||||
| 25 | by the Department pursuant to the Tax Acts
to the Build | ||||||
| 26 | Illinois Fund; provided, however, that any amounts paid to the
| ||||||
| ||||||||||||||||||||||
| ||||||||||||||||||||||
| 1 | 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. | |||||||||||||||||||||
| ||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 20 | Beginning July 20, 1993 and in each month of each fiscal | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 21 | year thereafter,
one-eighth of the amount requested in the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 22 | certificate of the Chairman of
the Metropolitan Pier and | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 23 | Exposition Authority for that fiscal year, less
the amount | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 24 | deposited into the McCormick Place Expansion Project Fund by | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 25 | the
State Treasurer in the respective month under subsection | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 26 | (g) of Section 13
of the Metropolitan Pier and Exposition | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | Authority Act, plus cumulative
deficiencies in the deposits | ||||||
| 2 | required under this Section for previous
months and years, | ||||||
| 3 | shall be deposited into the McCormick Place Expansion
Project | ||||||
| 4 | Fund, until the full amount requested for the fiscal year, but | ||||||
| 5 | not
in excess of the amount specified above as "Total Deposit", | ||||||
| 6 | has been deposited. | ||||||
| 7 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 8 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
| 9 | preceding paragraphs
or in any amendments
thereto hereafter | ||||||
| 10 | enacted, beginning July 1, 1993 and ending on September 30, | ||||||
| 11 | 2013, the Department shall each
month pay into the Illinois Tax | ||||||
| 12 | Increment Fund 0.27% of 80% of the net revenue
realized for the | ||||||
| 13 | preceding month from the 6.25% general rate on the selling
| ||||||
| 14 | price of tangible personal property. | ||||||
| 15 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 16 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
| 17 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
| 18 | enacted, beginning with the receipt of the first
report of | ||||||
| 19 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
| 20 | period, the Department shall each month pay into the Energy | ||||||
| 21 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
| 22 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
| 23 | that was sold to an eligible business.
For purposes of this | ||||||
| 24 | paragraph, the term "eligible business" means a new
electric | ||||||
| 25 | generating facility certified pursuant to Section 605-332 of | ||||||
| 26 | the
Department of Commerce and Economic Opportunity
Law of the | ||||||
| |||||||
| |||||||
| 1 | Civil Administrative Code of Illinois. | ||||||
| 2 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
| 3 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 4 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
| 5 | the preceding paragraphs or in any amendments to this Section | ||||||
| 6 | hereafter enacted, beginning on the first day of the first | ||||||
| 7 | calendar month to occur on or after August 26, 2014 (the | ||||||
| 8 | effective date of Public Act 98-1098) this amendatory Act of | ||||||
| 9 | the 98th General Assembly, each month, from the collections | ||||||
| 10 | made under Section 9 of the Use Tax Act, Section 9 of the | ||||||
| 11 | Service Use Tax Act, Section 9 of the Service Occupation Tax | ||||||
| 12 | Act, and Section 3 of the Retailers' Occupation Tax Act, the | ||||||
| 13 | Department shall pay into the Tax Compliance and Administration | ||||||
| 14 | Fund, to be used, subject to appropriation, to fund additional | ||||||
| 15 | auditors and compliance personnel at the Department of Revenue, | ||||||
| 16 | an amount equal to 1/12 of 5% of 80% of the cash receipts | ||||||
| 17 | collected during the preceding fiscal year by the Audit Bureau | ||||||
| 18 | of the Department under the Use Tax Act, the Service Use Tax | ||||||
| 19 | Act, the Service Occupation Tax Act, the Retailers' Occupation | ||||||
| 20 | Tax Act, and associated local occupation and use taxes | ||||||
| 21 | administered by the Department. | ||||||
| 22 | Of the remainder of the moneys received by the Department | ||||||
| 23 | pursuant to
this Act, 75% thereof shall be paid into the State | ||||||
| 24 | Treasury and 25% shall
be reserved in a special account and | ||||||
| 25 | used only for the transfer to the
Common School Fund as part of | ||||||
| 26 | the monthly transfer from the General Revenue
Fund in | ||||||
| |||||||
| |||||||
| 1 | accordance with Section 8a of the State Finance Act. | ||||||
| 2 | The Department may, upon separate written notice to a | ||||||
| 3 | taxpayer,
require the taxpayer to prepare and file with the | ||||||
| 4 | Department on a form
prescribed by the Department within not | ||||||
| 5 | less than 60 days after receipt
of the notice an annual | ||||||
| 6 | information return for the tax year specified in
the notice. | ||||||
| 7 | Such annual return to the Department shall include a
statement | ||||||
| 8 | of gross receipts as shown by the retailer's last Federal | ||||||
| 9 | income
tax return. If the total receipts of the business as | ||||||
| 10 | reported in the
Federal income tax return do not agree with the | ||||||
| 11 | gross receipts reported to
the Department of Revenue for the | ||||||
| 12 | same period, the retailer shall attach
to his annual return a | ||||||
| 13 | schedule showing a reconciliation of the 2
amounts and the | ||||||
| 14 | reasons for the difference. The retailer's annual
return to the | ||||||
| 15 | Department shall also disclose the cost of goods sold by
the | ||||||
| 16 | retailer during the year covered by such return, opening and | ||||||
| 17 | closing
inventories of such goods for such year, costs of goods | ||||||
| 18 | used from stock
or taken from stock and given away by the | ||||||
| 19 | retailer during such year,
payroll information of the | ||||||
| 20 | retailer's business during such year and any
additional | ||||||
| 21 | reasonable information which the Department deems would be
| ||||||
| 22 | helpful in determining the accuracy of the monthly, quarterly | ||||||
| 23 | or annual
returns filed by such retailer as provided for in | ||||||
| 24 | this Section. | ||||||
| 25 | If the annual information return required by this Section | ||||||
| 26 | is not
filed when and as required, the taxpayer shall be liable | ||||||
| |||||||
| |||||||
| 1 | as follows: | ||||||
| 2 | (i) Until January 1, 1994, the taxpayer shall be liable
| ||||||
| 3 | for a penalty equal to 1/6 of 1% of the tax due from such | ||||||
| 4 | taxpayer under
this Act during the period to be covered by | ||||||
| 5 | the annual return for each
month or fraction of a month | ||||||
| 6 | until such return is filed as required, the
penalty to be | ||||||
| 7 | assessed and collected in the same manner as any other
| ||||||
| 8 | penalty provided for in this Act. | ||||||
| 9 | (ii) On and after January 1, 1994, the taxpayer shall | ||||||
| 10 | be
liable for a penalty as described in Section 3-4 of the | ||||||
| 11 | Uniform Penalty and
Interest Act. | ||||||
| 12 | The chief executive officer, proprietor, owner or highest | ||||||
| 13 | ranking
manager shall sign the annual return to certify the | ||||||
| 14 | accuracy of the
information contained therein. Any person who | ||||||
| 15 | willfully signs the
annual return containing false or | ||||||
| 16 | inaccurate information shall be guilty
of perjury and punished | ||||||
| 17 | accordingly. The annual return form prescribed
by the | ||||||
| 18 | Department shall include a warning that the person signing the
| ||||||
| 19 | return may be liable for perjury. | ||||||
| 20 | The provisions of this Section concerning the filing of an | ||||||
| 21 | annual
information return do not apply to a retailer who is not | ||||||
| 22 | required to
file an income tax return with the United States | ||||||
| 23 | Government. | ||||||
| 24 | As soon as possible after the first day of each month, upon | ||||||
| 25 | certification
of the Department of Revenue, the Comptroller | ||||||
| 26 | shall order transferred and
the Treasurer shall transfer from | ||||||
| |||||||
| |||||||
| 1 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
| 2 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
| 3 | for the second preceding
month.
Beginning April 1, 2000, this | ||||||
| 4 | transfer is no longer required
and shall not be made. | ||||||
| 5 | Net revenue realized for a month shall be the revenue | ||||||
| 6 | collected by the
State pursuant to this Act, less the amount | ||||||
| 7 | paid out during that month as
refunds to taxpayers for | ||||||
| 8 | overpayment of liability. | ||||||
| 9 | For greater simplicity of administration, manufacturers, | ||||||
| 10 | importers
and wholesalers whose products are sold at retail in | ||||||
| 11 | Illinois by
numerous retailers, and who wish to do so, may | ||||||
| 12 | assume the responsibility
for accounting and paying to the | ||||||
| 13 | Department all tax accruing under this
Act with respect to such | ||||||
| 14 | sales, if the retailers who are affected do not
make written | ||||||
| 15 | objection to the Department to this arrangement. | ||||||
| 16 | Any person who promotes, organizes, provides retail | ||||||
| 17 | selling space for
concessionaires or other types of sellers at | ||||||
| 18 | the Illinois State Fair, DuQuoin
State Fair, county fairs, | ||||||
| 19 | local fairs, art shows, flea markets and similar
exhibitions or | ||||||
| 20 | events, including any transient merchant as defined by Section | ||||||
| 21 | 2
of the Transient Merchant Act of 1987, is required to file a | ||||||
| 22 | report with the
Department providing the name of the merchant's | ||||||
| 23 | business, the name of the
person or persons engaged in | ||||||
| 24 | merchant's business, the permanent address and
Illinois | ||||||
| 25 | Retailers Occupation Tax Registration Number of the merchant, | ||||||
| 26 | the
dates and location of the event and other reasonable | ||||||
| |||||||
| |||||||
| 1 | information that the
Department may require. The report must be | ||||||
| 2 | filed not later than the 20th day
of the month next following | ||||||
| 3 | the month during which the event with retail sales
was held. | ||||||
| 4 | Any person who fails to file a report required by this Section
| ||||||
| 5 | commits a business offense and is subject to a fine not to | ||||||
| 6 | exceed $250. | ||||||
| 7 | Any person engaged in the business of selling tangible | ||||||
| 8 | personal
property at retail as a concessionaire or other type | ||||||
| 9 | of seller at the
Illinois State Fair, county fairs, art shows, | ||||||
| 10 | flea markets and similar
exhibitions or events, or any | ||||||
| 11 | transient merchants, as defined by Section 2
of the Transient | ||||||
| 12 | Merchant Act of 1987, may be required to make a daily report
of | ||||||
| 13 | the amount of such sales to the Department and to make a daily | ||||||
| 14 | payment of
the full amount of tax due. The Department shall | ||||||
| 15 | impose this
requirement when it finds that there is a | ||||||
| 16 | significant risk of loss of
revenue to the State at such an | ||||||
| 17 | exhibition or event. Such a finding
shall be based on evidence | ||||||
| 18 | that a substantial number of concessionaires
or other sellers | ||||||
| 19 | who are not residents of Illinois will be engaging in
the | ||||||
| 20 | business of selling tangible personal property at retail at the
| ||||||
| 21 | exhibition or event, or other evidence of a significant risk of | ||||||
| 22 | loss of revenue
to the State. The Department shall notify | ||||||
| 23 | concessionaires and other sellers
affected by the imposition of | ||||||
| 24 | this requirement. In the absence of
notification by the | ||||||
| 25 | Department, the concessionaires and other sellers
shall file | ||||||
| 26 | their returns as otherwise required in this Section. | ||||||
| |||||||
| |||||||
| 1 | (Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13; | ||||||
| 2 | 98-496, eff. 1-1-14; 98-756, eff. 7-16-14; 98-1098, eff. | ||||||
| 3 | 8-26-14; 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; 99-933, | ||||||
| 4 | eff. 1-27-17; revised 2-3-17.)
| ||||||
| 5 | Section 99. Effective date. This Act takes effect upon | ||||||
| 6 | becoming law.
| ||||||