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| 1 | AN ACT concerning revenue.
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| 2 | Be it enacted by the People of the State of Illinois, | |||||||||||||||||||||
| 3 | represented in the General Assembly:
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| 4 | Section 5. The Motor Fuel Tax Law is amended by changing | |||||||||||||||||||||
| 5 | Section 2a as follows:
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| 6 | (35 ILCS 505/2a) (from Ch. 120, par. 418a) | |||||||||||||||||||||
| 7 | Sec. 2a. Except as hereinafter provided, on and after | |||||||||||||||||||||
| 8 | January 1, 1990 and before January 1, 2040 January 1, 2025, a | |||||||||||||||||||||
| 9 | tax of three-tenths of a cent per gallon is imposed upon the | |||||||||||||||||||||
| 10 | privilege of being a receiver in this State of fuel for sale or | |||||||||||||||||||||
| 11 | use. Beginning January 1, 2021, this tax is not imposed on | |||||||||||||||||||||
| 12 | sales of aviation fuel for so long as the revenue use | |||||||||||||||||||||
| 13 | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | |||||||||||||||||||||
| 14 | binding on the State. | |||||||||||||||||||||
| 15 | The tax shall be paid by the receiver in this State who | |||||||||||||||||||||
| 16 | first sells or uses fuel. In the case of a sale, the tax shall | |||||||||||||||||||||
| 17 | be stated as a separate item on the invoice. | |||||||||||||||||||||
| 18 | For the purpose of the tax imposed by this Section, being a | |||||||||||||||||||||
| 19 | receiver of "motor fuel" as defined by Section 1.1 of this Act, | |||||||||||||||||||||
| 20 | and aviation fuels, home heating oil and kerosene, but | |||||||||||||||||||||
| 21 | excluding liquified petroleum gases, is subject to tax without | |||||||||||||||||||||
| 22 | regard to whether the fuel is intended to be used for operation | |||||||||||||||||||||
| 23 | of motor vehicles on the public highways and waters. However, | |||||||||||||||||||||
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| 1 | no such tax shall be imposed upon the importation or receipt of | ||||||
| 2 | aviation fuels and kerosene at airports with over 300,000 | ||||||
| 3 | operations per year, for years prior to 1991, and over 170,000 | ||||||
| 4 | operations per year beginning in 1991, located in a city of | ||||||
| 5 | more than 1,000,000 inhabitants for sale to or use by holders | ||||||
| 6 | of certificates of public convenience and necessity or foreign | ||||||
| 7 | air carrier permits, issued by the United States Department of | ||||||
| 8 | Transportation, and their air carrier affiliates, or upon the | ||||||
| 9 | importation or receipt of aviation fuels and kerosene at | ||||||
| 10 | facilities owned or leased by those certificate or permit | ||||||
| 11 | holders and used in their activities at an airport described | ||||||
| 12 | above. In addition, no such tax shall be imposed upon the | ||||||
| 13 | importation or receipt of diesel fuel or liquefied natural gas | ||||||
| 14 | sold to or used by a rail carrier registered pursuant to | ||||||
| 15 | Section 18c-7201 of the Illinois Vehicle Code or otherwise | ||||||
| 16 | recognized by the Illinois Commerce Commission as a rail | ||||||
| 17 | carrier, to the extent used directly in railroad operations. | ||||||
| 18 | In addition, no such tax shall be imposed when the sale is made | ||||||
| 19 | with delivery to a purchaser outside this State or when the | ||||||
| 20 | sale is made to a person holding a valid license as a receiver. | ||||||
| 21 | In addition, no tax shall be imposed upon diesel fuel or | ||||||
| 22 | liquefied natural gas consumed or used in the operation of | ||||||
| 23 | ships, barges, or vessels, that are used primarily in or for | ||||||
| 24 | the transportation of property in interstate commerce for hire | ||||||
| 25 | on rivers bordering on this State, if the diesel fuel or | ||||||
| 26 | liquefied natural gas is delivered by a licensed receiver to | ||||||
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| 1 | the purchaser's barge, ship, or vessel while it is afloat upon | ||||||
| 2 | that bordering river. A specific notation thereof shall be | ||||||
| 3 | made on the invoices or sales slips covering each sale. | ||||||
| 4 | (Source: P.A. 100-9, eff. 7-1-17; 101-604, eff. 12-13-19.)
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| 5 | Section 10. The Environmental Impact Fee Law is amended by | ||||||
| 6 | changing Section 390 as follows:
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| 7 | (415 ILCS 125/390) | ||||||
| 8 | (Section scheduled to be repealed on January 1, 2025) | ||||||
| 9 | Sec. 390. Repeal. This Article is repealed on January 1, | ||||||
| 10 | 2040 January 1, 2025. | ||||||
| 11 | (Source: P.A. 96-161, eff. 8-10-09.)
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