|
| | 98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
SB0391 Introduced 1/23/2013, by Sen. John J. Cullerton SYNOPSIS AS INTRODUCED:
| | |
Amends the Retailers' Occupation Tax Act. Makes a technical change in a
Section concerning the rate of tax.
|
| |
| | A BILL FOR |
|
|
| | SB0391 | | LRB098 04627 HLH 34655 b |
|
|
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 Retailers' Occupation Tax Act is amended by |
5 | | changing Section 2-10 as follows:
|
6 | | (35 ILCS 120/2-10)
|
7 | | Sec. 2-10. Rate of tax. Unless otherwise provided in this |
8 | | Section,
the
the tax imposed by this Act is at the rate of |
9 | | 6.25% of gross receipts
from sales of tangible personal |
10 | | property made in the course of business. |
11 | | Beginning on July 1, 2000 and through December 31, 2000, |
12 | | with respect to
motor fuel, as defined in Section 1.1 of the |
13 | | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of |
14 | | the Use Tax Act, the tax is
imposed at the rate of 1.25%.
|
15 | | Beginning on August 6, 2010 through August 15, 2010, with |
16 | | respect to sales tax holiday items as defined in Section 2-8 of |
17 | | this Act, the
tax is imposed at the rate of 1.25%. |
18 | | Within 14 days after the effective date of this amendatory |
19 | | Act of the 91st
General Assembly, each retailer of motor fuel |
20 | | and gasohol shall cause the
following notice to be posted in a |
21 | | prominently visible place on each retail
dispensing device that |
22 | | is used to dispense motor
fuel or gasohol in the State of |
23 | | Illinois: "As of July 1, 2000, the State of
Illinois has |
|
| | SB0391 | - 2 - | LRB098 04627 HLH 34655 b |
|
|
1 | | eliminated the State's share of sales tax on motor fuel and
|
2 | | gasohol through December 31, 2000. The price on this pump |
3 | | should reflect the
elimination of the tax." The notice shall be |
4 | | printed in bold print on a sign
that is no smaller than 4 |
5 | | inches by 8 inches. The sign shall be clearly
visible to |
6 | | customers. Any retailer who fails to post or maintain a |
7 | | required
sign through December 31, 2000 is guilty of a petty |
8 | | offense for which the fine
shall be $500 per day per each |
9 | | retail premises where a violation 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 December 31,
2018, and (iii) 100% of |
15 | | the proceeds of sales
made thereafter.
If, at any time, |
16 | | however, the tax under this Act on sales of gasohol, as
defined |
17 | | in
the Use Tax Act, is imposed at the rate of 1.25%, then the
|
18 | | tax imposed by this Act applies to 100% of the proceeds of |
19 | | 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 proceeds of sales made on or after
July 1, 2003 and on or |
23 | | before December 31, 2018 but applies to 100% of the
proceeds of |
24 | | sales made thereafter.
|
25 | | With respect to biodiesel blends, as defined in the Use Tax |
26 | | Act, with no less
than 1% and no
more than 10% biodiesel, the |
|
| | SB0391 | - 3 - | LRB098 04627 HLH 34655 b |
|
|
1 | | tax imposed by this Act
applies to (i) 80% of the proceeds of |
2 | | sales made on or after July 1, 2003
and on or before December |
3 | | 31, 2018 and (ii) 100% of the
proceeds of sales made |
4 | | thereafter.
If, at any time, however, the tax under this Act on |
5 | | sales of biodiesel blends,
as
defined in the Use Tax Act, with |
6 | | no less than 1% and no more than 10% biodiesel
is imposed at |
7 | | the rate of 1.25%, then the
tax imposed by this Act applies to |
8 | | 100% of the proceeds of sales of biodiesel
blends with no less |
9 | | than 1% and no more than 10% biodiesel
made
during that time.
|
10 | | With respect to 100% biodiesel, as defined in the Use Tax |
11 | | Act, and biodiesel
blends, as defined in the Use Tax Act, with
|
12 | | more than 10% but no more than 99% biodiesel, the tax imposed |
13 | | by this Act
does not apply to the proceeds of sales made on or |
14 | | after July 1, 2003
and on or before December 31, 2018 but |
15 | | applies to 100% of the
proceeds of sales made thereafter.
|
16 | | With respect to food for human consumption that is to be |
17 | | consumed off the
premises where it is sold (other than |
18 | | alcoholic beverages, soft drinks, and
food that has been |
19 | | prepared for immediate consumption) and prescription and
|
20 | | nonprescription medicines, drugs, medical appliances, |
21 | | modifications to a motor
vehicle for the purpose of rendering |
22 | | it usable by a disabled person, and
insulin, urine testing |
23 | | materials, syringes, and needles used by diabetics, for
human |
24 | | use, the tax is imposed at the rate of 1%. For the purposes of |
25 | | this
Section, until September 1, 2009: the term "soft drinks" |
26 | | means any complete, finished, ready-to-use,
non-alcoholic |
|
| | SB0391 | - 4 - | LRB098 04627 HLH 34655 b |
|
|
1 | | drink, whether carbonated or not, including but not limited to
|
2 | | soda water, cola, fruit juice, vegetable juice, carbonated |
3 | | water, and all other
preparations commonly known as soft drinks |
4 | | of whatever kind or description that
are contained in any |
5 | | closed or sealed bottle, can, carton, or container,
regardless |
6 | | of size; but "soft drinks" does not include coffee, tea, |
7 | | non-carbonated
water, infant formula, milk or milk products as |
8 | | defined in the Grade A
Pasteurized Milk and Milk Products Act, |
9 | | or drinks containing 50% or more
natural fruit or vegetable |
10 | | juice.
|
11 | | Notwithstanding any other provisions of this
Act, |
12 | | beginning September 1, 2009, "soft drinks" means non-alcoholic |
13 | | beverages that contain natural or artificial sweeteners. "Soft |
14 | | drinks" do not include beverages that contain milk or milk |
15 | | products, soy, rice or similar milk substitutes, or greater |
16 | | than 50% of vegetable or fruit juice by volume. |
17 | | Until August 1, 2009, and notwithstanding any other |
18 | | provisions of this
Act, "food for human consumption that is to |
19 | | be consumed off the premises where
it is sold" includes all |
20 | | food sold through a vending machine, except soft
drinks and |
21 | | food products that are dispensed hot from a vending machine,
|
22 | | regardless of the location of the vending machine. Beginning |
23 | | August 1, 2009, and notwithstanding any other provisions of |
24 | | this Act, "food for human consumption that is to be consumed |
25 | | off the premises where it is sold" includes all food sold |
26 | | through a vending machine, except soft drinks, candy, and food |
|
| | SB0391 | - 5 - | LRB098 04627 HLH 34655 b |
|
|
1 | | products that are dispensed hot from a vending machine, |
2 | | regardless of the location of the vending machine.
|
3 | | Notwithstanding any other provisions of this
Act, |
4 | | beginning September 1, 2009, "food for human consumption that |
5 | | is to be consumed off the premises where
it is sold" does not |
6 | | include candy. For purposes of this Section, "candy" means a |
7 | | preparation of sugar, honey, or other natural or artificial |
8 | | sweeteners in combination with chocolate, fruits, nuts or other |
9 | | ingredients or flavorings in the form of bars, drops, or |
10 | | pieces. "Candy" does not include any preparation that contains |
11 | | flour or requires refrigeration. |
12 | | Notwithstanding any other provisions of this
Act, |
13 | | beginning September 1, 2009, "nonprescription medicines and |
14 | | drugs" does not include grooming and hygiene products. For |
15 | | purposes of this Section, "grooming and hygiene products" |
16 | | includes, but is not limited to, soaps and cleaning solutions, |
17 | | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan |
18 | | lotions and screens, unless those products are available by |
19 | | prescription only, regardless of whether the products meet the |
20 | | definition of "over-the-counter-drugs". For the purposes of |
21 | | this paragraph, "over-the-counter-drug" means a drug for human |
22 | | use that contains a label that identifies the product as a drug |
23 | | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" |
24 | | label includes: |
25 | | (A) A "Drug Facts" panel; or |
26 | | (B) A statement of the "active ingredient(s)" with a |