Illinois-2023-SB0271-Introduced

103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB0271

Introduced 1/31/2023, by Sen. Craig Wilcox

SYNOPSIS AS INTRODUCED:

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

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

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A BILL FOR

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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 Use Tax Act is amended by changing Section

5 3-10 as follows:

6 (35 ILCS 105/3-10)

7 Sec. 3-10. Rate of tax. Unless otherwise provided in this

8 Section, the tax imposed by this Act is at the rate of 6.25% of

9 either the selling price or the fair market value, if any, of

10 the tangible personal property. In all cases where property

11 functionally used or consumed is the same as the property that

12 was purchased at retail, then the tax is imposed on the selling

13 price of the property. In all cases where property

14 functionally used or consumed is a by-product or waste product

15 that has been refined, manufactured, or produced from property

16 purchased at retail, then the tax is imposed on the lower of

17 the fair market value, if any, of the specific property so used

18 in this State or on the selling price of the property purchased

19 at retail. For purposes of this Section "fair market value"

20 means the price at which property would change hands between a

21 willing buyer and a willing seller, neither being under any

22 compulsion to buy or sell and both having reasonable knowledge

23 of the relevant facts. The fair market value shall be

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1 established by Illinois sales by the taxpayer of the same

2 property as that functionally used or consumed, or if there

3 are no such sales by the taxpayer, then comparable sales or

4 purchases of property of like kind and character in Illinois.

5 Beginning on July 1, 2000 and through December 31, 2000,

6 with respect to motor fuel, as defined in Section 1.1 of the

7 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of

8 the Use Tax Act, the tax is imposed at the rate of 1.25%.

9 Beginning 30 days after the effective date of this

10 amendatory Act of the 103rd General Assembly, the tax imposed

11 under this Act on the following items may not exceed the cents

12 per gallon rate established by the Department under subsection

13 (e) of Section 2d of the Retailers' Occupation Tax Act: motor

14 fuel, as defined in Section 1.1 of the Motor Fuel Tax Law;

15 gasohol, as defined in Section 3-40 of this Act; majority

16 blended ethanol fuel; and biodiesel and biodiesel blends. With

17 respect to the tax imposed on biodiesel blends and gasohol,

18 the maximum cents per gallon rate shall include the reduction

19 allowed in subsection (e) of Section 2d of the Retailers'

20 Occupation Tax Act.

21 Beginning on August 6, 2010 through August 15, 2010, and

22 beginning again on August 5, 2022 through August 14, 2022,

23 with respect to sales tax holiday items as defined in Section

24 3-6 of this Act, the tax is imposed at the rate of 1.25%.

25 With respect to gasohol, the tax imposed by this Act

26 applies to (i) 70% of the proceeds of sales made on or after

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1 January 1, 1990, and before July 1, 2003, (ii) 80% of the

2 proceeds of sales made on or after July 1, 2003 and on or

3 before July 1, 2017, and (iii) 100% of the proceeds of sales

4 made thereafter. If, at any time, however, the tax under this

5 Act on sales of gasohol is imposed at the rate of 1.25%, then

6 the tax imposed by this Act applies to 100% of the proceeds of

7 sales of gasohol made during that time.

8 With respect to majority blended ethanol fuel, the tax

9 imposed by this Act does not apply to the proceeds of sales

10 made on or after July 1, 2003 and on or before December 31,

11 2023 but applies to 100% of the proceeds of sales made

12 thereafter.

13 With respect to biodiesel blends with no less than 1% and

14 no more than 10% biodiesel, the tax imposed by this Act applies

15 to (i) 80% of the proceeds of sales made on or after July 1,

16 2003 and on or before December 31, 2018 and (ii) 100% of the

17 proceeds of sales made after December 31, 2018 and before

18 January 1, 2024. On and after January 1, 2024 and on or before

19 December 31, 2030, the taxation of biodiesel, renewable

20 diesel, and biodiesel blends shall be as provided in Section

21 3-5.1. If, at any time, however, the tax under this Act on

22 sales of biodiesel blends with no less than 1% and no more than

23 10% biodiesel is imposed at the rate of 1.25%, then the tax

24 imposed by this Act applies to 100% of the proceeds of sales of

25 biodiesel blends with no less than 1% and no more than 10%

26 biodiesel made during that time.

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1 With respect to biodiesel and biodiesel blends with more

2 than 10% but no more than 99% biodiesel, the tax imposed by

3 this Act does not apply to the proceeds of sales made on or

4 after July 1, 2003 and on or before December 31, 2023. On and

5 after January 1, 2024 and on or before December 31, 2030, the

6 taxation of biodiesel, renewable diesel, and biodiesel blends

7 shall be as provided in Section 3-5.1.

8 Until July 1, 2022 and beginning again on July 1, 2023,

9 with respect to food for human consumption that is to be

10 consumed off the premises where it is sold (other than

11 alcoholic beverages, food consisting of or infused with adult

12 use cannabis, soft drinks, and food that has been prepared for

13 immediate consumption), the tax is imposed at the rate of 1%.

14 Beginning on July 1, 2022 and until July 1, 2023, with respect

15 to food for human consumption that is to be consumed off the

16 premises where it is sold (other than alcoholic beverages,

17 food consisting of or infused with adult use cannabis, soft

18 drinks, and food that has been prepared for immediate

19 consumption), the tax is imposed at the rate of 0%.

20 With respect to prescription and nonprescription

21 medicines, drugs, medical appliances, products classified as

22 Class III medical devices by the United States Food and Drug

23 Administration that are used for cancer treatment pursuant to

24 a prescription, as well as any accessories and components

25 related to those devices, modifications to a motor vehicle for

26 the purpose of rendering it usable by a person with a

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1 disability, and insulin, blood sugar testing materials,

2 syringes, and needles used by human diabetics, the tax is

3 imposed at the rate of 1%. For the purposes of this Section,

4 until September 1, 2009: the term "soft drinks" means any

5 complete, finished, ready-to-use, non-alcoholic drink, whether

6 carbonated or not, including, but not limited to,soda water,

7 cola, fruit juice, vegetable juice, carbonated water, and all

8 other preparations commonly known as soft drinks of whatever

9 kind or description that are contained in any closed or sealed

10 bottle, can, carton, or container, regardless of size; but

11 "soft drinks" does not include coffee, tea, non-carbonated

12 water, infant formula, milk or milk products as defined in the

13 Grade A Pasteurized Milk and Milk Products Act, or drinks

14 containing 50% or more natural fruit or vegetable juice.

15 Notwithstanding any other provisions of this Act,

16 beginning September 1, 2009, "soft drinks" means non-alcoholic

17 beverages that contain natural or artificial sweeteners. "Soft

18 drinks" does ~~do~~ not include beverages that contain milk or

19 milk products, soy, rice or similar milk substitutes, or

20 greater than 50% of vegetable or fruit juice by volume.

21 Until August 1, 2009, and notwithstanding any other

22 provisions of this Act, "food for human consumption that is to

23 be consumed off the premises where it is sold" includes all

24 food sold through a vending machine, except soft drinks and

25 food products that are dispensed hot from a vending machine,

26 regardless of the location of the vending machine. Beginning

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1 August 1, 2009, and notwithstanding any other provisions of

2 this Act, "food for human consumption that is to be consumed

3 off the premises where it is sold" includes all food sold

4 through a vending machine, except soft drinks, candy, and food

5 products that are dispensed hot from a vending machine,

6 regardless of the location of the vending machine.

7 Notwithstanding any other provisions of this Act,

8 beginning September 1, 2009, "food for human consumption that

9 is to be consumed off the premises where it is sold" does not

10 include candy. For purposes of this Section, "candy" means a

11 preparation of sugar, honey, or other natural or artificial

12 sweeteners in combination with chocolate, fruits, nuts or

13 other ingredients or flavorings in the form of bars, drops, or

14 pieces. "Candy" does not include any preparation that contains

15 flour or requires refrigeration.

16 Notwithstanding any other provisions of this Act,

17 beginning September 1, 2009, "nonprescription medicines and

18 drugs" does not include grooming and hygiene products. For

19 purposes of this Section, "grooming and hygiene products"

20 includes, but is not limited to, soaps and cleaning solutions,

21 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan

22 lotions and screens, unless those products are available by

23 prescription only, regardless of whether the products meet the

24 definition of "over-the-counter-drugs". For the purposes of

25 this paragraph, "over-the-counter-drug" means a drug for human

26 use that contains a label that identifies the product as a drug

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1 as required by 21 CFR ~~C.F.R. �~~ 201.66. The

2 "over-the-counter-drug" label includes:

3 (A) a ~~A~~ "Drug Facts" panel; or

4 (B) a ~~A~~ statement of the "active ingredient(s)" with a

5 list of those ingredients contained in the compound,

6 substance or preparation.

7 Beginning on January 1, 2014 (the effective date of Public

8 Act 98-122) ~~this amendatory Act of the 98th General Assembly~~,

9 "prescription and nonprescription medicines and drugs"

10 includes medical cannabis purchased from a registered

11 dispensing organization under the Compassionate Use of Medical

12 Cannabis Program Act.

13 As used in this Section, "adult use cannabis" means

14 cannabis subject to tax under the Cannabis Cultivation

15 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law

16 and does not include cannabis subject to tax under the

17 Compassionate Use of Medical Cannabis Program Act.

18 If the property that is purchased at retail from a

19 retailer is acquired outside Illinois and used outside

20 Illinois before being brought to Illinois for use here and is

21 taxable under this Act, the "selling price" on which the tax is

22 computed shall be reduced by an amount that represents a

23 reasonable allowance for depreciation for the period of prior

24 out-of-state use.

25 (Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;

26 102-4, eff. 4-27-21; 102-700, Article 20, Section 20-5, eff.

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1 4-19-22; 102-700, Article 60, Section 60-15, eff. 4-19-22;

2 102-700, Article 65, Section 65-5, eff. 4-19-22; revised

3 5-27-22.)

4 Section 10. The Service Use Tax Act is amended by changing

5 Section 3-10 as follows:

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

7 Sec. 3-10. Rate of tax. Unless otherwise provided in this

8 Section, the tax imposed by this Act is at the rate of 6.25% of

9 the selling price of tangible personal property transferred as

10 an incident to the sale of service, but, for the purpose of

11 computing this tax, in no event shall the selling price be less

12 than the cost price of the property to the serviceman.

13 Beginning on July 1, 2000 and through December 31, 2000,

14 with respect to motor fuel, as defined in Section 1.1 of the

15 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of

16 the Use Tax Act, the tax is imposed at the rate of 1.25%.

17 Beginning 30 days after the effective date of this

18 amendatory Act of the 103rd General Assembly, the tax imposed

19 under this Act on the following items may not exceed the cents

20 per gallon rate established by the Department under subsection

21 (e) of Section 2d of the Retailers' Occupation Tax Act: motor

22 fuel, as defined in Section 1.1 of the Motor Fuel Tax Law;

23 gasohol, as defined in Section 3-40 of the Use Tax Act;

24 majority blended ethanol fuel; and biodiesel and biodiesel

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1 blends. With respect to the tax imposed on biodiesel blends

2 and gasohol, the maximum cents per gallon rate shall include

3 the reduction allowed in subsection (e) of Section 2d of the

4 Retailers' Occupation Tax Act.

5 With respect to gasohol, as defined in the Use Tax Act, the

6 tax imposed by this Act applies to (i) 70% of the selling price

7 of property transferred as an incident to the sale of service

8 on or after January 1, 1990, and before July 1, 2003, (ii) 80%

9 of the selling price of property transferred as an incident to

10 the sale of service on or after July 1, 2003 and on or before

11 July 1, 2017, and (iii) 100% of the selling price thereafter.

12 If, at any time, however, the tax under this Act on sales of

13 gasohol, as defined in the Use Tax Act, is imposed at the rate

14 of 1.25%, then the tax imposed by this Act applies to 100% of

15 the proceeds of sales of gasohol made during that time.

16 With respect to majority blended ethanol fuel, as defined

17 in the Use Tax Act, the tax imposed by this Act does not apply

18 to the selling price of property transferred as an incident to

19 the sale of service on or after July 1, 2003 and on or before

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

21 thereafter.

22 With respect to biodiesel blends, as defined in the Use

23 Tax Act, with no less than 1% and no more than 10% biodiesel,

24 the tax imposed by this Act applies to (i) 80% of the selling

25 price of property transferred as an incident to the sale of

26 service on or after July 1, 2003 and on or before December 31,

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1 2018 and (ii) 100% of the proceeds of the selling price after

2 December 31, 2018 and before January 1, 2024. On and after

3 January 1, 2024 and on or before December 31, 2030, the

4 taxation of biodiesel, renewable diesel, and biodiesel blends

5 shall be as provided in Section 3-5.1 of the Use Tax Act. If,

6 at any time, however, the tax under this Act on sales of

7 biodiesel blends, as defined in the Use Tax Act, with no less

8 than 1% and no more than 10% biodiesel is imposed at the rate

9 of 1.25%, then the tax imposed by this Act applies to 100% of

10 the proceeds of sales of biodiesel blends with no less than 1%

11 and no more than 10% biodiesel made during that time.

12 With respect to biodiesel, as defined in the Use Tax Act,

13 and biodiesel blends, as defined in the Use Tax Act, with more

14 than 10% but no more than 99% biodiesel, the tax imposed by

15 this Act does not apply to the proceeds of the selling price of

16 property transferred as an incident to the sale of service on

17 or after July 1, 2003 and on or before December 31, 2023. On

18 and after January 1, 2024 and on or before December 31, 2030,

19 the taxation of biodiesel, renewable diesel, and biodiesel

20 blends shall be as provided in Section 3-5.1 of the Use Tax

21 Act.

22 At the election of any registered serviceman made for each

23 fiscal year, sales of service in which the aggregate annual

24 cost price of tangible personal property transferred as an

25 incident to the sales of service is less than 35%, or 75% in

26 the case of servicemen transferring prescription drugs or

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1 servicemen engaged in graphic arts production, of the

2 aggregate annual total gross receipts from all sales of

3 service, the tax imposed by this Act shall be based on the

4 serviceman's cost price of the tangible personal property

5 transferred as an incident to the sale of those services.

6 Until July 1, 2022 and beginning again on July 1, 2023, the

7 tax shall be imposed at the rate of 1% on food prepared for

8 immediate consumption and transferred incident to a sale of

9 service subject to this Act or the Service Occupation Tax Act

10 by an entity licensed under the Hospital Licensing Act, the

11 Nursing Home Care Act, the Assisted Living and Shared Housing

12 Act, the ID/DD Community Care Act, the MC/DD Act, the

13 Specialized Mental Health Rehabilitation Act of 2013, or the

14 Child Care Act of 1969, or an entity that holds a permit issued

15 pursuant to the Life Care Facilities Act. Until July 1, 2022

16 and beginning again on July 1, 2023, the tax shall also be

17 imposed at the rate of 1% on food for human consumption that is

18 to be consumed off the premises where it is sold (other than

19 alcoholic beverages, food consisting of or infused with adult

20 use cannabis, soft drinks, and food that has been prepared for

21 immediate consumption and is not otherwise included in this

22 paragraph).

23 Beginning on July 1, 2022 and until July 1, 2023, the tax

24 shall be imposed at the rate of 0% on food prepared for

25 immediate consumption and transferred incident to a sale of

26 service subject to this Act or the Service Occupation Tax Act

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1 by an entity licensed under the Hospital Licensing Act, the

2 Nursing Home Care Act, the Assisted Living and Shared Housing

3 Act, the ID/DD Community Care Act, the MC/DD Act, the

4 Specialized Mental Health Rehabilitation Act of 2013, or the

5 Child Care Act of 1969, or an entity that holds a permit issued

6 pursuant to the Life Care Facilities Act. Beginning on July 1,

7 2022 and until July 1, 2023, the tax shall also be imposed at

8 the rate of 0% on food for human consumption that is to be

9 consumed off the premises where it is sold (other than

10 alcoholic beverages, food consisting of or infused with adult

11 use cannabis, soft drinks, and food that has been prepared for

12 immediate consumption and is not otherwise included in this

13 paragraph).

14 The tax shall also be imposed at the rate of 1% on

15 prescription and nonprescription medicines, drugs, medical

16 appliances, products classified as Class III medical devices

17 by the United States Food and Drug Administration that are

18 used for cancer treatment pursuant to a prescription, as well

19 as any accessories and components related to those devices,

20 modifications to a motor vehicle for the purpose of rendering

21 it usable by a person with a disability, and insulin, blood

22 sugar testing materials, syringes, and needles used by human

23 diabetics. For the purposes of this Section, until September

24 1, 2009: the term "soft drinks" means any complete, finished,

25 ready-to-use, non-alcoholic drink, whether carbonated or not,

26 including, but not limited to, soda water, cola, fruit juice,

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1 vegetable juice, carbonated water, and all other preparations

2 commonly known as soft drinks of whatever kind or description

3 that are contained in any closed or sealed bottle, can,

4 carton, or container, regardless of size; but "soft drinks"

5 does not include coffee, tea, non-carbonated water, infant

6 formula, milk or milk products as defined in the Grade A

7 Pasteurized Milk and Milk Products Act, or drinks containing

8 50% or more natural fruit or vegetable juice.

9 Notwithstanding any other provisions of this Act,

10 beginning September 1, 2009, "soft drinks" means non-alcoholic

11 beverages that contain natural or artificial sweeteners. "Soft

12 drinks" does ~~do~~ not include beverages that contain milk or

13 milk products, soy, rice or similar milk substitutes, or

14 greater than 50% of vegetable or fruit juice by volume.

15 Until August 1, 2009, and notwithstanding any other

16 provisions of this Act, "food for human consumption that is to

17 be consumed off the premises where it is sold" includes all

18 food sold through a vending machine, except soft drinks and

19 food products that are dispensed hot from a vending machine,

20 regardless of the location of the vending machine. Beginning

21 August 1, 2009, and notwithstanding any other provisions of

22 this Act, "food for human consumption that is to be consumed

23 off the premises where it is sold" includes all food sold

24 through a vending machine, except soft drinks, candy, and food

25 products that are dispensed hot from a vending machine,

26 regardless of the location of the vending machine.

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1 Notwithstanding any other provisions of this Act,

2 beginning September 1, 2009, "food for human consumption that

3 is to be consumed off the premises where it is sold" does not

4 include candy. For purposes of this Section, "candy" means a

5 preparation of sugar, honey, or other natural or artificial

6 sweeteners in combination with chocolate, fruits, nuts or

7 other ingredients or flavorings in the form of bars, drops, or

8 pieces. "Candy" does not include any preparation that contains

9 flour or requires refrigeration.

10 Notwithstanding any other provisions of this Act,

11 beginning September 1, 2009, "nonprescription medicines and

12 drugs" does not include grooming and hygiene products. For

13 purposes of this Section, "grooming and hygiene products"

14 includes, but is not limited to, soaps and cleaning solutions,

15 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan

16 lotions and screens, unless those products are available by

17 prescription only, regardless of whether the products meet the

18 definition of "over-the-counter-drugs". For the purposes of

19 this paragraph, "over-the-counter-drug" means a drug for human

20 use that contains a label that identifies the product as a drug

21 as required by 21 CFR ~~C.F.R. �~~ 201.66. The

22 "over-the-counter-drug" label includes:

23 (A) a ~~A~~ "Drug Facts" panel; or

24 (B) a ~~A~~ statement of the "active ingredient(s)" with a

25 list of those ingredients contained in the compound,

26 substance or preparation.

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1 Beginning on January 1, 2014 (the effective date of Public

2 Act 98-122), "prescription and nonprescription medicines and

3 drugs" includes medical cannabis purchased from a registered

4 dispensing organization under the Compassionate Use of Medical

5 Cannabis Program Act.

6 As used in this Section, "adult use cannabis" means

7 cannabis subject to tax under the Cannabis Cultivation

8 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law

9 and does not include cannabis subject to tax under the

10 Compassionate Use of Medical Cannabis Program Act.

11 If the property that is acquired from a serviceman is

12 acquired outside Illinois and used outside Illinois before

13 being brought to Illinois for use here and is taxable under

14 this Act, the "selling price" on which the tax is computed

15 shall be reduced by an amount that represents a reasonable

16 allowance for depreciation for the period of prior

17 out-of-state use.

18 (Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;

19 102-4, eff. 4-27-21; 102-16, eff. 6-17-21; 102-700, Article

20 20, Section 20-10, eff. 4-19-22; 102-700, Article 60, Section

21 60-20, eff. 4-19-22; revised 6-1-22.)

22 Section 15. The Service Occupation Tax Act is amended by

23 changing Section 3-10 as follows:

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

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1 Sec. 3-10. Rate of tax. Unless otherwise provided in this

2 Section, the tax imposed by this Act is at the rate of 6.25% of

3 the "selling price", as defined in Section 2 of the Service Use

4 Tax Act, of the tangible personal property. For the purpose of

5 computing this tax, in no event shall the "selling price" be

6 less than the cost price to the serviceman of the tangible

7 personal property transferred. The selling price of each item

8 of tangible personal property transferred as an incident of a

9 sale of service may be shown as a distinct and separate item on

10 the serviceman's billing to the service customer. If the

11 selling price is not so shown, the selling price of the

12 tangible personal property is deemed to be 50% of the

13 serviceman's entire billing to the service customer. When,

14 however, a serviceman contracts to design, develop, and

15 produce special order machinery or equipment, the tax imposed

16 by this Act shall be based on the serviceman's cost price of

17 the tangible personal property transferred incident to the

18 completion of the contract.

19 Beginning on July 1, 2000 and through December 31, 2000,

20 with respect to motor fuel, as defined in Section 1.1 of the

21 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of

22 the Use Tax Act, the tax is imposed at the rate of 1.25%.

23 Beginning 30 days after the effective date of this

24 amendatory Act of the 103rd General Assembly, the tax imposed

25 under this Act on the following items may not exceed the cents

26 per gallon rate established by the Department under subsection

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1 (e) of Section 2d of the Retailers' Occupation Tax Act: motor

2 fuel, as defined in Section 1.1 of the Motor Fuel Tax Law;

3 gasohol, as defined in Section 3-40 of the Use Tax Act;

4 majority blended ethanol fuel; and biodiesel and biodiesel

5 blends. With respect to the tax imposed on biodiesel blends

6 and gasohol, the maximum cents per gallon rate shall include

7 the reduction allowed in subsection (e) of Section 2d of the

8 Retailers' Occupation Tax Act.

9 With respect to gasohol, as defined in the Use Tax Act, the

10 tax imposed by this Act shall apply to (i) 70% of the cost

11 price of property transferred as an incident to the sale of

12 service on or after January 1, 1990, and before July 1, 2003,

13 (ii) 80% of the selling price of property transferred as an

14 incident to the sale of service on or after July 1, 2003 and on

15 or before July 1, 2017, and (iii) 100% of the cost price

16 thereafter. If, at any time, however, the tax under this Act on

17 sales of gasohol, as defined in the Use Tax Act, is imposed at

18 the rate of 1.25%, then the tax imposed by this Act applies to

19 100% of the proceeds of sales of gasohol made during that time.

20 With respect to majority blended ethanol fuel, as defined

21 in the Use Tax Act, the tax imposed by this Act does not apply

22 to the selling price of property transferred as an incident to

23 the sale of service on or after July 1, 2003 and on or before

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

25 thereafter.

26 With respect to biodiesel blends, as defined in the Use

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1 Tax Act, with no less than 1% and no more than 10% biodiesel,

2 the tax imposed by this Act applies to (i) 80% of the selling

3 price of property transferred as an incident to the sale of

4 service on or after July 1, 2003 and on or before December 31,

5 2018 and (ii) 100% of the proceeds of the selling price after

6 December 31, 2018 and before January 1, 2024. On and after

7 January 1, 2024 and on or before December 31, 2030, the

8 taxation of biodiesel, renewable diesel, and biodiesel blends

9 shall be as provided in Section 3-5.1 of the Use Tax Act. If,

10 at any time, however, the tax under this Act on sales of

11 biodiesel blends, as defined in the Use Tax Act, with no less

12 than 1% and no more than 10% biodiesel is imposed at the rate

13 of 1.25%, then the tax imposed by this Act applies to 100% of

14 the proceeds of sales of biodiesel blends with no less than 1%

15 and no more than 10% biodiesel made during that time.

16 With respect to biodiesel, as defined in the Use Tax Act,

17 and biodiesel blends, as defined in the Use Tax Act, with more

18 than 10% but no more than 99% biodiesel material, the tax

19 imposed by this Act does not apply to the proceeds of the

20 selling price of property transferred as an incident to the

21 sale of service on or after July 1, 2003 and on or before

22 December 31, 2023. On and after January 1, 2024 and on or

23 before December 31, 2030, the taxation of biodiesel, renewable

24 diesel, and biodiesel blends shall be as provided in Section

25 3-5.1 of the Use Tax Act.

26 At the election of any registered serviceman made for each

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1 fiscal year, sales of service in which the aggregate annual

2 cost price of tangible personal property transferred as an

3 incident to the sales of service is less than 35%, or 75% in

4 the case of servicemen transferring prescription drugs or

5 servicemen engaged in graphic arts production, of the

6 aggregate annual total gross receipts from all sales of

7 service, the tax imposed by this Act shall be based on the

8 serviceman's cost price of the tangible personal property

9 transferred incident to the sale of those services.

10 Until July 1, 2022 and beginning again on July 1, 2023, the

11 tax shall be imposed at the rate of 1% on food prepared for

12 immediate consumption and transferred incident to a sale of

13 service subject to this Act or the Service Use Tax Act by an

14 entity licensed under the Hospital Licensing Act, the Nursing

15 Home Care Act, the Assisted Living and Shared Housing Act, the

16 ID/DD Community Care Act, the MC/DD Act, the Specialized

17 Mental Health Rehabilitation Act of 2013, or the Child Care

18 Act of 1969, or an entity that holds a permit issued pursuant

19 to the Life Care Facilities Act. Until July 1, 2022 and

20 beginning again on July 1, 2023, the tax shall also be imposed

21 at the rate of 1% on food for human consumption that is to be

22 consumed off the premises where it is sold (other than

23 alcoholic beverages, food consisting of or infused with adult

24 use cannabis, soft drinks, and food that has been prepared for

25 immediate consumption and is not otherwise included in this

26 paragraph).

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1 Beginning on July 1, 2022 and until July 1, 2023, the tax

2 shall be imposed at the rate of 0% on food prepared for

3 immediate consumption and transferred incident to a sale of

4 service subject to this Act or the Service Use Tax Act by an

5 entity licensed under the Hospital Licensing Act, the Nursing

6 Home Care Act, the Assisted Living and Shared Housing Act, the

7 ID/DD Community Care Act, the MC/DD Act, the Specialized

8 Mental Health Rehabilitation Act of 2013, or the Child Care

9 Act of 1969, or an entity that holds a permit issued pursuant

10 to the Life Care Facilities Act. Beginning July 1, 2022 and

11 until July 1, 2023, the tax shall also be imposed at the rate

12 of 0% on food for human consumption that is to be consumed off

13 the premises where it is sold (other than alcoholic beverages,

14 food consisting of or infused with adult use cannabis, soft

15 drinks, and food that has been prepared for immediate

16 consumption and is not otherwise included in this paragraph).

17 The tax shall also be imposed at the rate of 1% on

18 prescription and nonprescription medicines, drugs, medical

19 appliances, products classified as Class III medical devices

20 by the United States Food and Drug Administration that are

21 used for cancer treatment pursuant to a prescription, as well

22 as any accessories and components related to those devices,

23 modifications to a motor vehicle for the purpose of rendering

24 it usable by a person with a disability, and insulin, blood

25 sugar testing materials, syringes, and needles used by human

26 diabetics. For the purposes of this Section, until September

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1 1, 2009: the term "soft drinks" means any complete, finished,

2 ready-to-use, non-alcoholic drink, whether carbonated or not,

3 including, but not limited to, soda water, cola, fruit juice,

4 vegetable juice, carbonated water, and all other preparations

5 commonly known as soft drinks of whatever kind or description

6 that are contained in any closed or sealed can, carton, or

7 container, regardless of size; but "soft drinks" does not

8 include coffee, tea, non-carbonated water, infant formula,

9 milk or milk products as defined in the Grade A Pasteurized

10 Milk and Milk Products Act, or drinks containing 50% or more

11 natural fruit or vegetable juice.

12 Notwithstanding any other provisions of this Act,

13 beginning September 1, 2009, "soft drinks" means non-alcoholic

14 beverages that contain natural or artificial sweeteners. "Soft

15 drinks" does ~~do~~ not include beverages that contain milk or

16 milk products, soy, rice or similar milk substitutes, or

17 greater than 50% of vegetable or fruit juice by volume.

18 Until August 1, 2009, and notwithstanding any other

19 provisions of this Act, "food for human consumption that is to

20 be consumed off the premises where it is sold" includes all

21 food sold through a vending machine, except soft drinks and

22 food products that are dispensed hot from a vending machine,

23 regardless of the location of the vending machine. Beginning

24 August 1, 2009, and notwithstanding any other provisions of

25 this Act, "food for human consumption that is to be consumed

26 off the premises where it is sold" includes all food sold

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1 through a vending machine, except soft drinks, candy, and food

2 products that are dispensed hot from a vending machine,

3 regardless of the location of the vending machine.

4 Notwithstanding any other provisions of this Act,

5 beginning September 1, 2009, "food for human consumption that

6 is to be consumed off the premises where it is sold" does not

7 include candy. For purposes of this Section, "candy" means a

8 preparation of sugar, honey, or other natural or artificial

9 sweeteners in combination with chocolate, fruits, nuts or

10 other ingredients or flavorings in the form of bars, drops, or

11 pieces. "Candy" does not include any preparation that contains

12 flour or requires refrigeration.

13 Notwithstanding any other provisions of this Act,

14 beginning September 1, 2009, "nonprescription medicines and

15 drugs" does not include grooming and hygiene products. For

16 purposes of this Section, "grooming and hygiene products"

17 includes, but is not limited to, soaps and cleaning solutions,

18 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan

19 lotions and screens, unless those products are available by

20 prescription only, regardless of whether the products meet the

21 definition of "over-the-counter-drugs". For the purposes of

22 this paragraph, "over-the-counter-drug" means a drug for human

23 use that contains a label that identifies the product as a drug

24 as required by 21 CFR ~~C.F.R. �~~ 201.66. The

25 "over-the-counter-drug" label includes:

26 (A) a ~~A~~ "Drug Facts" panel; or

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1 (B) a ~~A~~ statement of the "active ingredient(s)" with a

2 list of those ingredients contained in the compound,

3 substance or preparation.

4 Beginning on January 1, 2014 (the effective date of Public

5 Act 98-122), "prescription and nonprescription medicines and

6 drugs" includes medical cannabis purchased from a registered

7 dispensing organization under the Compassionate Use of Medical

8 Cannabis Program Act.

9 As used in this Section, "adult use cannabis" means

10 cannabis subject to tax under the Cannabis Cultivation

11 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law

12 and does not include cannabis subject to tax under the

13 Compassionate Use of Medical Cannabis Program Act.

14 (Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;

15 102-4, eff. 4-27-21; 102-16, eff. 6-17-21; 102-700, Article

16 20, Section 20-15, eff. 4-19-22; 102-700, Article 60, Section

17 60-25, eff. 4-19-22; revised 6-1-22.)

18 Section 20. The Retailers' Occupation Tax Act is amended

19 by changing Sections 2-10 and 2d as follows:

20 (35 ILCS 120/2-10)

21 Sec. 2-10. Rate of tax. Unless otherwise provided in this

22 Section, the tax imposed by this Act is at the rate of 6.25% of

23 gross receipts from sales of tangible personal property made

24 in the course of business.

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1 Beginning on July 1, 2000 and through December 31, 2000,

2 with respect to motor fuel, as defined in Section 1.1 of the

3 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of

4 the Use Tax Act, the tax is imposed at the rate of 1.25%.

5 Beginning 30 days after the effective date of this

6 amendatory Act of the 103rd General Assembly, the tax imposed

7 under this Act on the following items may not exceed the cents

8 per gallon rate established by the Department under subsection

9 (e) of Section 2d of this Act: motor fuel, as defined in

10 Section 1.1 of the Motor Fuel Tax Law; gasohol, as defined in

11 Section 3-40 of the Use Tax Act; majority blended ethanol

12 fuel; and biodiesel and biodiesel blends. With respect to the

13 tax imposed on biodiesel blends and gasohol, the maximum cents

14 per gallon rate shall include the reduction allowed in

15 subsection (e) of Section 2d.

16 Beginning on August 6, 2010 through August 15, 2010, and

17 beginning again on August 5, 2022 through August 14, 2022,

18 with respect to sales tax holiday items as defined in Section

19 2-8 of this Act, the tax is imposed at the rate of 1.25%.

20 Within 14 days after July 1, 2000 (the effective date of

21 Public Act 91-872) ~~this amendatory Act of the 91st General~~

22 ~~Assembly~~, each retailer of motor fuel and gasohol shall cause

23 the following notice to be posted in a prominently visible

24 place on each retail dispensing device that is used to

25 dispense motor fuel or gasohol in the State of Illinois: "As of

26 July 1, 2000, the State of Illinois has eliminated the State's

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1 share of sales tax on motor fuel and gasohol through December

2 31, 2000. The price on this pump should reflect the

3 elimination of the tax." The notice shall be printed in bold

4 print on a sign that is no smaller than 4 inches by 8 inches.

5 The sign shall be clearly visible to customers. Any retailer

6 who fails to post or maintain a required sign through December

7 31, 2000 is guilty of a petty offense for which the fine shall

8 be $500 per day per each retail premises where a violation

9 occurs.

10 With respect to gasohol, as defined in the Use Tax Act, the

11 tax imposed by this Act applies to (i) 70% of the proceeds of

12 sales made on or after January 1, 1990, and before July 1,

13 2003, (ii) 80% of the proceeds of sales made on or after July

14 1, 2003 and on or before July 1, 2017, and (iii) 100% of the

15 proceeds of sales made thereafter. If, at any time, however,

16 the tax under this Act on sales of gasohol, as defined in the

17 Use Tax Act, is imposed at the rate of 1.25%, then the tax

18 imposed by this Act applies to 100% of the proceeds of sales of

19 gasohol made during that time.

20 With respect to majority blended ethanol fuel, as defined

21 in the Use Tax Act, the tax imposed by this Act does not apply

22 to the proceeds of sales made on or after July 1, 2003 and on

23 or before December 31, 2023 but applies to 100% of the proceeds

24 of sales made thereafter.

25 With respect to biodiesel blends, as defined in the Use

26 Tax Act, with no less than 1% and no more than 10% biodiesel,

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1 the tax imposed by this Act applies to (i) 80% of the proceeds

2 of sales made on or after July 1, 2003 and on or before

3 December 31, 2018 and (ii) 100% of the proceeds of sales made

4 after December 31, 2018 and before January 1, 2024. On and

5 after January 1, 2024 and on or before December 31, 2030, the

6 taxation of biodiesel, renewable diesel, and biodiesel blends

7 shall be as provided in Section 3-5.1 of the Use Tax Act. If,

8 at any time, however, the tax under this Act on sales of

9 biodiesel blends, as defined in the Use Tax Act, with no less

10 than 1% and no more than 10% biodiesel is imposed at the rate

11 of 1.25%, then the tax imposed by this Act applies to 100% of

12 the proceeds of sales of biodiesel blends with no less than 1%

13 and no more than 10% biodiesel made during that time.

14 With respect to biodiesel, as defined in the Use Tax Act,

15 and biodiesel blends, as defined in the Use Tax Act, with more

16 than 10% but no more than 99% biodiesel, the tax imposed by

17 this Act does not apply to the proceeds of sales made on or

18 after July 1, 2003 and on or before December 31, 2023. On and

19 after January 1, 2024 and on or before December 31, 2030, the

20 taxation of biodiesel, renewable diesel, and biodiesel blends

21 shall be as provided in Section 3-5.1 of the Use Tax Act.

22 Until July 1, 2022 and beginning again on July 1, 2023,

23 with respect to food for human consumption that is to be

24 consumed off the premises where it is sold (other than

25 alcoholic beverages, food consisting of or infused with adult

26 use cannabis, soft drinks, and food that has been prepared for

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1 immediate consumption), the tax is imposed at the rate of 1%.

2 Beginning July 1, 2022 and until July 1, 2023, with respect to

3 food for human consumption that is to be consumed off the

4 premises where it is sold (other than alcoholic beverages,

5 food consisting of or infused with adult use cannabis, soft

6 drinks, and food that has been prepared for immediate

7 consumption), the tax is imposed at the rate of 0%.

8 With respect to prescription and nonprescription

9 medicines, drugs, medical appliances, products classified as

10 Class III medical devices by the United States Food and Drug

11 Administration that are used for cancer treatment pursuant to

12 a prescription, as well as any accessories and components

13 related to those devices, modifications to a motor vehicle for

14 the purpose of rendering it usable by a person with a

15 disability, and insulin, blood sugar testing materials,

16 syringes, and needles used by human diabetics, the tax is

17 imposed at the rate of 1%. For the purposes of this Section,

18 until September 1, 2009: the term "soft drinks" means any

19 complete, finished, ready-to-use, non-alcoholic drink, whether

20 carbonated or not, including, but not limited to,soda water,

21 cola, fruit juice, vegetable juice, carbonated water, and all

22 other preparations commonly known as soft drinks of whatever

23 kind or description that are contained in any closed or sealed

24 bottle, can, carton, or container, regardless of size; but

25 "soft drinks" does not include coffee, tea, non-carbonated

26 water, infant formula, milk or milk products as defined in the

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1 Grade A Pasteurized Milk and Milk Products Act, or drinks

2 containing 50% or more natural fruit or vegetable juice.

3 Notwithstanding any other provisions of this Act,

4 beginning September 1, 2009, "soft drinks" means non-alcoholic

5 beverages that contain natural or artificial sweeteners. "Soft

6 drinks" does ~~do~~ not include beverages that contain milk or

7 milk products, soy, rice or similar milk substitutes, or

8 greater than 50% of vegetable or fruit juice by volume.

9 Until August 1, 2009, and notwithstanding any other

10 provisions of this Act, "food for human consumption that is to

11 be consumed off the premises where it is sold" includes all

12 food sold through a vending machine, except soft drinks and

13 food products that are dispensed hot from a vending machine,

14 regardless of the location of the vending machine. Beginning

15 August 1, 2009, and notwithstanding any other provisions of

16 this Act, "food for human consumption that is to be consumed

17 off the premises where it is sold" includes all food sold

18 through a vending machine, except soft drinks, candy, and food

19 products that are dispensed hot from a vending machine,

20 regardless of the location of the vending machine.

21 Notwithstanding any other provisions of this Act,

22 beginning September 1, 2009, "food for human consumption that

23 is to be consumed off the premises where it is sold" does not

24 include candy. For purposes of this Section, "candy" means a

25 preparation of sugar, honey, or other natural or artificial

26 sweeteners in combination with chocolate, fruits, nuts or

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1 other ingredients or flavorings in the form of bars, drops, or

2 pieces. "Candy" does not include any preparation that contains

3 flour or requires refrigeration.

4 Notwithstanding any other provisions of this Act,

5 beginning September 1, 2009, "nonprescription medicines and

6 drugs" does not include grooming and hygiene products. For

7 purposes of this Section, "grooming and hygiene products"

8 includes, but is not limited to, soaps and cleaning solutions,

9 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan

10 lotions and screens, unless those products are available by

11 prescription only, regardless of whether the products meet the

12 definition of "over-the-counter-drugs". For the purposes of

13 this paragraph, "over-the-counter-drug" means a drug for human

14 use that contains a label that identifies the product as a drug

15 as required by 21 CFR ~~C.F.R. �~~ 201.66. The

16 "over-the-counter-drug" label includes:

17 (A) a ~~A~~ "Drug Facts" panel; or

18 (B) a ~~A~~ statement of the "active ingredient(s)" with a

19 list of those ingredients contained in the compound,

20 substance or preparation.

21 Beginning on January 1, 2014 (the effective date of Public

22 Act 98-122) ~~this amendatory Act of the 98th General Assembly~~,

23 "prescription and nonprescription medicines and drugs"

24 includes medical cannabis purchased from a registered

25 dispensing organization under the Compassionate Use of Medical

26 Cannabis Program Act.

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1 As used in this Section, "adult use cannabis" means

2 cannabis subject to tax under the Cannabis Cultivation

3 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law

4 and does not include cannabis subject to tax under the

5 Compassionate Use of Medical Cannabis Program Act.

6 (Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;

7 102-4, eff. 4-27-21; 102-700, Article 20, Section 20-20, eff.

8 4-19-22; 102-700, Article 60, Section 60-30, eff. 4-19-22;

9 102-700, Article 65, Section 65-10, eff. 4-19-22; revised

10 6-1-22.)

11 (35 ILCS 120/2d) (from Ch. 120, par. 441d)

12 Sec. 2d. Tax prepayment by motor fuel retailer.

13 (a) Any person engaged in the business of selling motor

14 fuel at retail, as defined in the Motor Fuel Tax Law, and who

15 is not a licensed distributor or supplier, as defined in the

16 Motor Fuel Tax Law, shall prepay to his or her distributor,

17 supplier, or other reseller of motor fuel a portion of the tax

18 imposed by this Act if the distributor, supplier, or other

19 reseller of motor fuel is registered under Section 2a or

20 Section 2c of this Act. The prepayment requirement provided

21 for in this Section does not apply to liquid propane gas.

22 (b) Beginning on July 1, 2000 and through December 31,

23 2000, the Retailers' Occupation Tax paid to the distributor,

24 supplier, or other reseller shall be an amount equal to $0.01

25 per gallon of the motor fuel, except gasohol as defined in

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1 Section 2-10 of this Act which shall be an amount equal to

2 $0.01 per gallon, purchased from the distributor, supplier, or

3 other reseller.

4 (c) Before July 1, 2000 and then beginning on January 1,

5 2001 and through June 30, 2003, the Retailers' Occupation Tax

6 paid to the distributor, supplier, or other reseller shall be

7 an amount equal to $0.04 per gallon of the motor fuel, except

8 gasohol as defined in Section 2-10 of this Act which shall be

9 an amount equal to $0.03 per gallon, purchased from the

10 distributor, supplier, or other reseller.

11 (d) Beginning July 1, 2003 and through December 31, 2010,

12 the Retailers' Occupation Tax paid to the distributor,

13 supplier, or other reseller shall be an amount equal to $0.06

14 per gallon of the motor fuel, except gasohol as defined in

15 Section 2-10 of this Act which shall be an amount equal to

16 $0.05 per gallon, purchased from the distributor, supplier, or

17 other reseller.

18 (e) Beginning on January 1, 2011 and thereafter, the

19 Retailers' Occupation Tax paid to the distributor, supplier,

20 or other reseller shall be at the rate established by the

21 Department under this subsection. The rate shall be

22 established by the Department on January 1 and July 1 of each

23 year using the average selling price, as defined in Section 1

24 of this Act, per gallon of motor fuel sold in the State during

25 the previous 6 months and multiplying that amount by 6.25% to

26 determine the cents per gallon rate. Beginning 30 days after

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1 the effective date of this amendatory Act of the 103rd General

2 Assembly, the cents per gallon rate established by the

3 Department for motor fuel under this subsection may not exceed

4 $0.18 per gallon. In the case of biodiesel blends, as defined

5 in Section 3-42 of the Use Tax Act, with no less than 1% and no

6 more than 10% biodiesel, and in the case of gasohol, as defined

7 in Section 3-40 of the Use Tax Act, the rate shall be 80% of

8 the rate established by the Department under this subsection

9 for motor fuel. The Department shall provide persons subject

10 to this Section notice of the rate established under this

11 subsection at least 20 days prior to each January 1 and July 1.

12 The Department shall provide persons subject to this Section

13 notice of the rate change required by this amendatory Act of

14 the 103rd General Assembly at least 20 days prior to the date

15 on which that change takes effect. Publication of the

16 established rate on the Department's internet website shall

17 constitute sufficient notice under this Section. The

18 Department may use data derived from independent surveys

19 conducted or accumulated by third parties to determine the

20 average selling price per gallon of motor fuel sold in the

21 State.

22 (f) Any person engaged in the business of selling motor

23 fuel at retail shall be entitled to a credit against tax due

24 under this Act in an amount equal to the tax paid to the

25 distributor, supplier, or other reseller.

26 (g) Every distributor, supplier, or other reseller

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1 registered as provided in Section 2a or Section 2c of this Act

2 shall remit the prepaid tax on all motor fuel that is due from

3 any person engaged in the business of selling at retail motor

4 fuel with the returns filed under Section 2f or Section 3 of

5 this Act, but the vendors discount provided in Section 3 shall

6 not apply to the amount of prepaid tax that is remitted. Any

7 distributor or supplier who fails to properly collect and

8 remit the tax shall be liable for the tax. For purposes of this

9 Section, the prepaid tax is due on invoiced gallons sold

10 during a month by the 20th day of the following month.

11 (Source: P.A. 96-1384, eff. 7-29-10.)

12 Section 99. Effective date. This Act takes effect upon

13 becoming law.