Bill Text: IL SB2219 | 2023-2024 | 103rd General Assembly | Introduced


Bill Title: Creates the Community Revitalization Zone Act. Provides that a county or municipality may designate an area within its jurisdiction as a community redevelopment zone, subject to the certification of the Department of Commerce and Economic Opportunity. Sets forth the criteria for designation as a community redevelopment zone. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, with respect to tangible personal property that is purchased from a retailer located in a community revitalization zone, the taxes under those Acts are imposed at the rate of 3.25%. Effective immediately.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2023-02-10 - Referred to Assignments [SB2219 Detail]

Download: Illinois-2023-SB2219-Introduced.html


103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
SB2219

Introduced 2/10/2023, by Sen. Willie Preston

SYNOPSIS AS INTRODUCED:
New Act
35 ILCS 105/3-10
35 ILCS 105/9 from Ch. 120, par. 439.9
35 ILCS 110/3-10 from Ch. 120, par. 439.33-10
35 ILCS 110/9 from Ch. 120, par. 439.39
35 ILCS 115/3-10 from Ch. 120, par. 439.103-10
35 ILCS 115/9 from Ch. 120, par. 439.109
35 ILCS 120/2-10
35 ILCS 120/3 from Ch. 120, par. 442

Creates the Community Revitalization Zone Act. Provides that a county or municipality may designate an area within its jurisdiction as a community redevelopment zone, subject to the certification of the Department of Commerce and Economic Opportunity. Sets forth the criteria for designation as a community redevelopment zone. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, with respect to tangible personal property that is purchased from a retailer located in a community revitalization zone, the taxes under those Acts are imposed at the rate of 3.25%. Effective immediately.
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A BILL FOR

SB2219LRB103 28577 HLH 54958 b
1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 1. Short title. This Act may be cited as the
5Community Revitalization Zone Act.
6 Section 5. Definitions. As used in this Act, "Department"
7means the Department of Commerce and Economic Opportunity.
8 Section 10. Designation of community redevelopment zones.
9 (a) A county or municipality may, by ordinance, designate
10an area within its jurisdiction as a community redevelopment
11zone, subject to the certification of the Department in
12accordance with this Act. An area is qualified to become a
13community redevelopment zone if the area:
14 (1) is a contiguous area;
15 (2) is located entirely within the municipality or, if
16 the area is designated by a county, entirely within the
17 unincorporated areas of the county; and
18 (3) comprises a minimum of one-half square mile and
19 not more than 12 square miles in total area, exclusive of
20 lakes and waterways; and
21 (4) has median household income, as reported in the
22 most recently available data from the United States Census

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1 Bureau at the time the ordinance is adopted, of less than
2 $45,000 per year.
3 (b) A county or municipality that adopts an ordinance
4designating an area as a community redevelopment zone shall
5make written application to the Department to have the
6proposed area certified by the Department as a community
7redevelopment zone. The application shall include such
8information as the Department may require by rule.
9 Section 15. Term of the community redevelopment zones. A
10community redevelopment zone certified by the Department under
11Section 10 shall have a term not to exceed 10 years.
12 Section 20. Incentives. Retailers located in a community
13redevelopment zone are entitled to the use and occupation tax
14incentives provided in Section 3-10 of the Use Tax Act,
15Section 3-10 of the Service Use Tax Act, Section 3-10 of the
16Service Occupation Tax Act, and Section 2-10 of the Retailers'
17Occupation Tax Act.
18 Section 25. Rules. The Department shall adopt rules for
19the implementation of this Act.
20 Section 900. The Use Tax Act is amended by changing
21Sections 3-10 and 9 as follows:

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1 (35 ILCS 105/3-10)
2 Sec. 3-10. Rate of tax. Unless otherwise provided in this
3Section, the tax imposed by this Act is at the rate of 6.25% of
4either the selling price or the fair market value, if any, of
5the tangible personal property. In all cases where property
6functionally used or consumed is the same as the property that
7was purchased at retail, then the tax is imposed on the selling
8price of the property. In all cases where property
9functionally used or consumed is a by-product or waste product
10that has been refined, manufactured, or produced from property
11purchased at retail, then the tax is imposed on the lower of
12the fair market value, if any, of the specific property so used
13in this State or on the selling price of the property purchased
14at retail. For purposes of this Section "fair market value"
15means the price at which property would change hands between a
16willing buyer and a willing seller, neither being under any
17compulsion to buy or sell and both having reasonable knowledge
18of the relevant facts. The fair market value shall be
19established by Illinois sales by the taxpayer of the same
20property as that functionally used or consumed, or if there
21are no such sales by the taxpayer, then comparable sales or
22purchases of property of like kind and character in Illinois.
23 Beginning on January 1, 2024, with respect to tangible
24personal property that is purchased from a retailer located in
25a Community Revitalization Zone created under the Community
26Revitalization Zone Act (other than tangible personal property

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1that is otherwise subject to a 1% rate of tax or a 1.25% rate
2of tax under this Act), the tax is imposed at the rate of
33.25%.
4 Beginning on July 1, 2000 and through December 31, 2000,
5with respect to motor fuel, as defined in Section 1.1 of the
6Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
7the Use Tax Act, the tax is imposed at the rate of 1.25%.
8 Beginning on August 6, 2010 through August 15, 2010, and
9beginning again on August 5, 2022 through August 14, 2022,
10with respect to sales tax holiday items as defined in Section
113-6 of this Act, the tax is imposed at the rate of 1.25%.
12 With respect to gasohol, the tax imposed by this Act
13applies to (i) 70% of the proceeds of sales made on or after
14January 1, 1990, and before July 1, 2003, (ii) 80% of the
15proceeds of sales made on or after July 1, 2003 and on or
16before July 1, 2017, and (iii) 100% of the proceeds of sales
17made thereafter. If, at any time, however, the tax under this
18Act on sales of gasohol is imposed at the rate of 1.25%, then
19the tax imposed by this Act applies to 100% of the proceeds of
20sales of gasohol made during that time.
21 With respect to majority blended ethanol fuel, the tax
22imposed by this Act does not apply to the proceeds of sales
23made on or after July 1, 2003 and on or before December 31,
242023 but applies to 100% of the proceeds of sales made
25thereafter.
26 With respect to biodiesel blends with no less than 1% and

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1no more than 10% biodiesel, the tax imposed by this Act applies
2to (i) 80% of the proceeds of sales made on or after July 1,
32003 and on or before December 31, 2018 and (ii) 100% of the
4proceeds of sales made after December 31, 2018 and before
5January 1, 2024. On and after January 1, 2024 and on or before
6December 31, 2030, the taxation of biodiesel, renewable
7diesel, and biodiesel blends shall be as provided in Section
83-5.1. If, at any time, however, the tax under this Act on
9sales of biodiesel blends with no less than 1% and no more than
1010% biodiesel is imposed at the rate of 1.25%, then the tax
11imposed by this Act applies to 100% of the proceeds of sales of
12biodiesel blends with no less than 1% and no more than 10%
13biodiesel made during that time.
14 With respect to biodiesel and biodiesel blends with more
15than 10% but no more than 99% biodiesel, the tax imposed by
16this Act does not apply to the proceeds of sales made on or
17after July 1, 2003 and on or before December 31, 2023. On and
18after January 1, 2024 and on or before December 31, 2030, the
19taxation of biodiesel, renewable diesel, and biodiesel blends
20shall be as provided in Section 3-5.1.
21 Until July 1, 2022 and beginning again on July 1, 2023,
22with respect to food for human consumption that is to be
23consumed off the premises where it is sold (other than
24alcoholic beverages, food consisting of or infused with adult
25use cannabis, soft drinks, and food that has been prepared for
26immediate consumption), the tax is imposed at the rate of 1%.

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

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1containing 50% or more natural fruit or vegetable juice.
2 Notwithstanding any other provisions of this Act,
3beginning September 1, 2009, "soft drinks" means non-alcoholic
4beverages that contain natural or artificial sweeteners. "Soft
5drinks" does do not include beverages that contain milk or
6milk products, soy, rice or similar milk substitutes, or
7greater than 50% of vegetable or fruit juice by volume.
8 Until August 1, 2009, and notwithstanding any other
9provisions of this Act, "food for human consumption that is to
10be consumed off the premises where it is sold" includes all
11food sold through a vending machine, except soft drinks and
12food products that are dispensed hot from a vending machine,
13regardless of the location of the vending machine. Beginning
14August 1, 2009, and notwithstanding any other provisions of
15this Act, "food for human consumption that is to be consumed
16off the premises where it is sold" includes all food sold
17through a vending machine, except soft drinks, candy, and food
18products that are dispensed hot from a vending machine,
19regardless of the location of the vending machine.
20 Notwithstanding any other provisions of this Act,
21beginning September 1, 2009, "food for human consumption that
22is to be consumed off the premises where it is sold" does not
23include candy. For purposes of this Section, "candy" means a
24preparation of sugar, honey, or other natural or artificial
25sweeteners in combination with chocolate, fruits, nuts or
26other ingredients or flavorings in the form of bars, drops, or

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1pieces. "Candy" does not include any preparation that contains
2flour or requires refrigeration.
3 Notwithstanding any other provisions of this Act,
4beginning September 1, 2009, "nonprescription medicines and
5drugs" does not include grooming and hygiene products. For
6purposes of this Section, "grooming and hygiene products"
7includes, but is not limited to, soaps and cleaning solutions,
8shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
9lotions and screens, unless those products are available by
10prescription only, regardless of whether the products meet the
11definition of "over-the-counter-drugs". For the purposes of
12this paragraph, "over-the-counter-drug" means a drug for human
13use that contains a label that identifies the product as a drug
14as required by 21 CFR C.F.R. § 201.66. The
15"over-the-counter-drug" label includes:
16 (A) a A "Drug Facts" panel; or
17 (B) a A statement of the "active ingredient(s)" with a
18 list of those ingredients contained in the compound,
19 substance or preparation.
20 Beginning on January 1, 2014 (the effective date of Public
21Act 98-122) this amendatory Act of the 98th General Assembly,
22"prescription and nonprescription medicines and drugs"
23includes medical cannabis purchased from a registered
24dispensing organization under the Compassionate Use of Medical
25Cannabis Program Act.
26 As used in this Section, "adult use cannabis" means

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1cannabis subject to tax under the Cannabis Cultivation
2Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
3and does not include cannabis subject to tax under the
4Compassionate Use of Medical Cannabis Program Act.
5 If the property that is purchased at retail from a
6retailer is acquired outside Illinois and used outside
7Illinois before being brought to Illinois for use here and is
8taxable under this Act, the "selling price" on which the tax is
9computed shall be reduced by an amount that represents a
10reasonable allowance for depreciation for the period of prior
11out-of-state use.
12(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
13102-4, eff. 4-27-21; 102-700, Article 20, Section 20-5, eff.
144-19-22; 102-700, Article 60, Section 60-15, eff. 4-19-22;
15102-700, Article 65, Section 65-5, eff. 4-19-22; revised
165-27-22.)
17 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
18 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
19and trailers that are required to be registered with an agency
20of this State, each retailer required or authorized to collect
21the tax imposed by this Act shall pay to the Department the
22amount of such tax (except as otherwise provided) at the time
23when he is required to file his return for the period during
24which such tax was collected, less a discount of 2.1% prior to
25January 1, 1990, and 1.75% on and after January 1, 1990, or $5

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1per calendar year, whichever is greater, which is allowed to
2reimburse the retailer for expenses incurred in collecting the
3tax, keeping records, preparing and filing returns, remitting
4the tax and supplying data to the Department on request. When
5determining the discount allowed under this Section, retailers
6shall include the amount of tax that would have been due at the
76.25% rate but for the 1.25% rate imposed on sales tax holiday
8items under Public Act 102-700 this amendatory Act of the
9102nd General Assembly. The discount under this Section is not
10allowed for the 1.25% portion of taxes paid on aviation fuel
11that is subject to the revenue use requirements of 49 U.S.C.
1247107(b) and 49 U.S.C. 47133. When determining the discount
13allowed under this Section, retailers shall include the amount
14of tax that would have been due at the 1% rate but for the 0%
15rate imposed under Public Act 102-700 this amendatory Act of
16the 102nd General Assembly. In the case of retailers who
17report and pay the tax on a transaction by transaction basis,
18as provided in this Section, such discount shall be taken with
19each such tax remittance instead of when such retailer files
20his periodic return. The discount allowed under this Section
21is allowed only for returns that are filed in the manner
22required by this Act. The Department may disallow the discount
23for retailers whose certificate of registration is revoked at
24the time the return is filed, but only if the Department's
25decision to revoke the certificate of registration has become
26final. A retailer need not remit that part of any tax collected

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1by him to the extent that he is required to remit and does
2remit the tax imposed by the Retailers' Occupation Tax Act,
3with respect to the sale of the same property.
4 Where such tangible personal property is sold under a
5conditional sales contract, or under any other form of sale
6wherein the payment of the principal sum, or a part thereof, is
7extended beyond the close of the period for which the return is
8filed, the retailer, in collecting the tax (except as to motor
9vehicles, watercraft, aircraft, and trailers that are required
10to be registered with an agency of this State), may collect for
11each tax return period, only the tax applicable to that part of
12the selling price actually received during such tax return
13period.
14 Except as provided in this Section, on or before the
15twentieth day of each calendar month, such retailer shall file
16a return for the preceding calendar month. Such return shall
17be filed on forms prescribed by the Department and shall
18furnish such information as the Department may reasonably
19require. The return shall include the gross receipts on food
20for human consumption that is to be consumed off the premises
21where it is sold (other than alcoholic beverages, food
22consisting of or infused with adult use cannabis, soft drinks,
23and food that has been prepared for immediate consumption)
24which were received during the preceding calendar month,
25quarter, or year, as appropriate, and upon which tax would
26have been due but for the 0% rate imposed under Public Act

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1102-700 this amendatory Act of the 102nd General Assembly. The
2return shall also include the amount of tax that would have
3been due on food for human consumption that is to be consumed
4off the premises where it is sold (other than alcoholic
5beverages, food consisting of or infused with adult use
6cannabis, soft drinks, and food that has been prepared for
7immediate consumption) but for the 0% rate imposed under
8Public Act 102-700 this amendatory Act of the 102nd General
9Assembly.
10 On and after January 1, 2018, except for returns required
11to be filed prior to January 1, 2023 for motor vehicles,
12watercraft, aircraft, and trailers that are required to be
13registered with an agency of this State, with respect to
14retailers whose annual gross receipts average $20,000 or more,
15all returns required to be filed pursuant to this Act shall be
16filed electronically. On and after January 1, 2023, with
17respect to retailers whose annual gross receipts average
18$20,000 or more, all returns required to be filed pursuant to
19this Act, including, but not limited to, returns for motor
20vehicles, watercraft, aircraft, and trailers that are required
21to be registered with an agency of this State, shall be filed
22electronically. Retailers who demonstrate that they do not
23have access to the Internet or demonstrate hardship in filing
24electronically may petition the Department to waive the
25electronic filing requirement.
26 The Department may require returns to be filed on a

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1quarterly basis. If so required, a return for each calendar
2quarter shall be filed on or before the twentieth day of the
3calendar month following the end of such calendar quarter. The
4taxpayer shall also file a return with the Department for each
5of the first two months of each calendar quarter, on or before
6the twentieth day of the following calendar month, stating:
7 1. The name of the seller;
8 2. The address of the principal place of business from
9 which he engages in the business of selling tangible
10 personal property at retail in this State;
11 3. The total amount of taxable receipts received by
12 him during the preceding calendar month from sales of
13 tangible personal property by him during such preceding
14 calendar month, including receipts from charge and time
15 sales, but less all deductions allowed by law;
16 4. The amount of credit provided in Section 2d of this
17 Act;
18 5. The amount of tax due;
19 5-5. The signature of the taxpayer; and
20 6. Such other reasonable information as the Department
21 may require.
22 Each retailer required or authorized to collect the tax
23imposed by this Act on aviation fuel sold at retail in this
24State during the preceding calendar month shall, instead of
25reporting and paying tax on aviation fuel as otherwise
26required by this Section, report and pay such tax on a separate

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1aviation fuel tax return. The requirements related to the
2return shall be as otherwise provided in this Section.
3Notwithstanding any other provisions of this Act to the
4contrary, retailers collecting tax on aviation fuel shall file
5all aviation fuel tax returns and shall make all aviation fuel
6tax payments by electronic means in the manner and form
7required by the Department. For purposes of this Section,
8"aviation fuel" means jet fuel and aviation gasoline.
9 If a taxpayer fails to sign a return within 30 days after
10the proper notice and demand for signature by the Department,
11the return shall be considered valid and any amount shown to be
12due on the return shall be deemed assessed.
13 Notwithstanding any other provision of this Act to the
14contrary, retailers subject to tax on cannabis shall file all
15cannabis tax returns and shall make all cannabis tax payments
16by electronic means in the manner and form required by the
17Department.
18 Beginning October 1, 1993, a taxpayer who has an average
19monthly tax liability of $150,000 or more shall make all
20payments required by rules of the Department by electronic
21funds transfer. Beginning October 1, 1994, a taxpayer who has
22an average monthly tax liability of $100,000 or more shall
23make all payments required by rules of the Department by
24electronic funds transfer. Beginning October 1, 1995, a
25taxpayer who has an average monthly tax liability of $50,000
26or more shall make all payments required by rules of the

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1Department by electronic funds transfer. Beginning October 1,
22000, a taxpayer who has an annual tax liability of $200,000 or
3more shall make all payments required by rules of the
4Department by electronic funds transfer. The term "annual tax
5liability" shall be the sum of the taxpayer's liabilities
6under this Act, and under all other State and local occupation
7and use tax laws administered by the Department, for the
8immediately preceding calendar year. The term "average monthly
9tax liability" means the sum of the taxpayer's liabilities
10under this Act, and under all other State and local occupation
11and use tax laws administered by the Department, for the
12immediately preceding calendar year divided by 12. Beginning
13on October 1, 2002, a taxpayer who has a tax liability in the
14amount set forth in subsection (b) of Section 2505-210 of the
15Department of Revenue Law shall make all payments required by
16rules of the Department by electronic funds transfer.
17 Before August 1 of each year beginning in 1993, the
18Department shall notify all taxpayers required to make
19payments by electronic funds transfer. All taxpayers required
20to make payments by electronic funds transfer shall make those
21payments for a minimum of one year beginning on October 1.
22 Any taxpayer not required to make payments by electronic
23funds transfer may make payments by electronic funds transfer
24with the permission of the Department.
25 All taxpayers required to make payment by electronic funds
26transfer and any taxpayers authorized to voluntarily make

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1payments by electronic funds transfer shall make those
2payments in the manner authorized by the Department.
3 The Department shall adopt such rules as are necessary to
4effectuate a program of electronic funds transfer and the
5requirements of this Section.
6 Before October 1, 2000, if the taxpayer's average monthly
7tax liability to the Department under this Act, the Retailers'
8Occupation Tax Act, the Service Occupation Tax Act, the
9Service Use Tax Act was $10,000 or more during the preceding 4
10complete calendar quarters, he shall file a return with the
11Department each month by the 20th day of the month next
12following the month during which such tax liability is
13incurred and shall make payments to the Department on or
14before the 7th, 15th, 22nd and last day of the month during
15which such liability is incurred. On and after October 1,
162000, if the taxpayer's average monthly tax liability to the
17Department under this Act, the Retailers' Occupation Tax Act,
18the Service Occupation Tax Act, and the Service Use Tax Act was
19$20,000 or more during the preceding 4 complete calendar
20quarters, he shall file a return with the Department each
21month by the 20th day of the month next following the month
22during which such tax liability is incurred and shall make
23payment to the Department on or before the 7th, 15th, 22nd and
24last day of the month during which such liability is incurred.
25If the month during which such tax liability is incurred began
26prior to January 1, 1985, each payment shall be in an amount

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1equal to 1/4 of the taxpayer's actual liability for the month
2or an amount set by the Department not to exceed 1/4 of the
3average monthly liability of the taxpayer to the Department
4for the preceding 4 complete calendar quarters (excluding the
5month of highest liability and the month of lowest liability
6in such 4 quarter period). If the month during which such tax
7liability is incurred begins on or after January 1, 1985, and
8prior to January 1, 1987, each payment shall be in an amount
9equal to 22.5% of the taxpayer's actual liability for the
10month or 27.5% of the taxpayer's liability for the same
11calendar month of the preceding year. If the month during
12which such tax liability is incurred begins on or after
13January 1, 1987, and prior to January 1, 1988, each payment
14shall be in an amount equal to 22.5% of the taxpayer's actual
15liability for the month or 26.25% of the taxpayer's liability
16for the same calendar month of the preceding year. If the month
17during which such tax liability is incurred begins on or after
18January 1, 1988, and prior to January 1, 1989, or begins on or
19after January 1, 1996, each payment shall be in an amount equal
20to 22.5% of the taxpayer's actual liability for the month or
2125% of the taxpayer's liability for the same calendar month of
22the preceding year. If the month during which such tax
23liability is incurred begins on or after January 1, 1989, and
24prior to January 1, 1996, each payment shall be in an amount
25equal to 22.5% of the taxpayer's actual liability for the
26month or 25% of the taxpayer's liability for the same calendar

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1month of the preceding year or 100% of the taxpayer's actual
2liability for the quarter monthly reporting period. The amount
3of such quarter monthly payments shall be credited against the
4final tax liability of the taxpayer's return for that month.
5Before October 1, 2000, once applicable, the requirement of
6the making of quarter monthly payments to the Department shall
7continue until such taxpayer's average monthly liability to
8the Department during the preceding 4 complete calendar
9quarters (excluding the month of highest liability and the
10month of lowest liability) is less than $9,000, or until such
11taxpayer's average monthly liability to the Department as
12computed for each calendar quarter of the 4 preceding complete
13calendar quarter period is less than $10,000. However, if a
14taxpayer can show the Department that a substantial change in
15the taxpayer's business has occurred which causes the taxpayer
16to anticipate that his average monthly tax liability for the
17reasonably foreseeable future will fall below the $10,000
18threshold stated above, then such taxpayer may petition the
19Department for change in such taxpayer's reporting status. On
20and after October 1, 2000, once applicable, the requirement of
21the making of quarter monthly payments to the Department shall
22continue until such taxpayer's average monthly liability to
23the Department during the preceding 4 complete calendar
24quarters (excluding the month of highest liability and the
25month of lowest liability) is less than $19,000 or until such
26taxpayer's average monthly liability to the Department as

SB2219- 19 -LRB103 28577 HLH 54958 b
1computed for each calendar quarter of the 4 preceding complete
2calendar quarter period is less than $20,000. However, if a
3taxpayer can show the Department that a substantial change in
4the taxpayer's business has occurred which causes the taxpayer
5to anticipate that his average monthly tax liability for the
6reasonably foreseeable future will fall below the $20,000
7threshold stated above, then such taxpayer may petition the
8Department for a change in such taxpayer's reporting status.
9The Department shall change such taxpayer's reporting status
10unless it finds that such change is seasonal in nature and not
11likely to be long term. Quarter monthly payment status shall
12be determined under this paragraph as if the rate reduction to
131.25% in Public Act 102-700 this amendatory Act of the 102nd
14General Assembly on sales tax holiday items had not occurred.
15For quarter monthly payments due on or after July 1, 2023 and
16through June 30, 2024, "25% of the taxpayer's liability for
17the same calendar month of the preceding year" shall be
18determined as if the rate reduction to 1.25% in Public Act
19102-700 this amendatory Act of the 102nd General Assembly on
20sales tax holiday items had not occurred. Quarter monthly
21payment status shall be determined under this paragraph as if
22the rate reduction to 0% in Public Act 102-700 this amendatory
23Act of the 102nd General Assembly on food for human
24consumption that is to be consumed off the premises where it is
25sold (other than alcoholic beverages, food consisting of or
26infused with adult use cannabis, soft drinks, and food that

SB2219- 20 -LRB103 28577 HLH 54958 b
1has been prepared for immediate consumption) had not occurred.
2For quarter monthly payments due under this paragraph on or
3after July 1, 2023 and through June 30, 2024, "25% of the
4taxpayer's liability for the same calendar month of the
5preceding year" shall be determined as if the rate reduction
6to 0% in Public Act 102-700 this amendatory Act of the 102nd
7General Assembly had not occurred. If any such quarter monthly
8payment is not paid at the time or in the amount required by
9this Section, then the taxpayer shall be liable for penalties
10and interest on the difference between the minimum amount due
11and the amount of such quarter monthly payment actually and
12timely paid, except insofar as the taxpayer has previously
13made payments for that month to the Department in excess of the
14minimum payments previously due as provided in this Section.
15The Department shall make reasonable rules and regulations to
16govern the quarter monthly payment amount and quarter monthly
17payment dates for taxpayers who file on other than a calendar
18monthly basis.
19 If any such payment provided for in this Section exceeds
20the taxpayer's liabilities under this Act, the Retailers'
21Occupation Tax Act, the Service Occupation Tax Act and the
22Service Use Tax Act, as shown by an original monthly return,
23the Department shall issue to the taxpayer a credit memorandum
24no later than 30 days after the date of payment, which
25memorandum may be submitted by the taxpayer to the Department
26in payment of tax liability subsequently to be remitted by the

SB2219- 21 -LRB103 28577 HLH 54958 b
1taxpayer to the Department or be assigned by the taxpayer to a
2similar taxpayer under this Act, the Retailers' Occupation Tax
3Act, the Service Occupation Tax Act or the Service Use Tax Act,
4in accordance with reasonable rules and regulations to be
5prescribed by the Department, except that if such excess
6payment is shown on an original monthly return and is made
7after December 31, 1986, no credit memorandum shall be issued,
8unless requested by the taxpayer. If no such request is made,
9the taxpayer may credit such excess payment against tax
10liability subsequently to be remitted by the taxpayer to the
11Department under this Act, the Retailers' Occupation Tax Act,
12the Service Occupation Tax Act or the Service Use Tax Act, in
13accordance with reasonable rules and regulations prescribed by
14the Department. If the Department subsequently determines that
15all or any part of the credit taken was not actually due to the
16taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
17be reduced by 2.1% or 1.75% of the difference between the
18credit taken and that actually due, and the taxpayer shall be
19liable for penalties and interest on such difference.
20 If the retailer is otherwise required to file a monthly
21return and if the retailer's average monthly tax liability to
22the Department does not exceed $200, the Department may
23authorize his returns to be filed on a quarter annual basis,
24with the return for January, February, and March of a given
25year being due by April 20 of such year; with the return for
26April, May and June of a given year being due by July 20 of

SB2219- 22 -LRB103 28577 HLH 54958 b
1such year; with the return for July, August and September of a
2given year being due by October 20 of such year, and with the
3return for October, November and December of a given year
4being due by January 20 of the following year.
5 If the retailer is otherwise required to file a monthly or
6quarterly return and if the retailer's average monthly tax
7liability to the Department does not exceed $50, the
8Department may authorize his returns to be filed on an annual
9basis, with the return for a given year being due by January 20
10of the following year.
11 Such quarter annual and annual returns, as to form and
12substance, shall be subject to the same requirements as
13monthly returns.
14 Notwithstanding any other provision in this Act concerning
15the time within which a retailer may file his return, in the
16case of any retailer who ceases to engage in a kind of business
17which makes him responsible for filing returns under this Act,
18such retailer shall file a final return under this Act with the
19Department not more than one month after discontinuing such
20business.
21 In addition, with respect to motor vehicles, watercraft,
22aircraft, and trailers that are required to be registered with
23an agency of this State, except as otherwise provided in this
24Section, every retailer selling this kind of tangible personal
25property shall file, with the Department, upon a form to be
26prescribed and supplied by the Department, a separate return

SB2219- 23 -LRB103 28577 HLH 54958 b
1for each such item of tangible personal property which the
2retailer sells, except that if, in the same transaction, (i) a
3retailer of aircraft, watercraft, motor vehicles or trailers
4transfers more than one aircraft, watercraft, motor vehicle or
5trailer to another aircraft, watercraft, motor vehicle or
6trailer retailer for the purpose of resale or (ii) a retailer
7of aircraft, watercraft, motor vehicles, or trailers transfers
8more than one aircraft, watercraft, motor vehicle, or trailer
9to a purchaser for use as a qualifying rolling stock as
10provided in Section 3-55 of this Act, then that seller may
11report the transfer of all the aircraft, watercraft, motor
12vehicles or trailers involved in that transaction to the
13Department on the same uniform invoice-transaction reporting
14return form. For purposes of this Section, "watercraft" means
15a Class 2, Class 3, or Class 4 watercraft as defined in Section
163-2 of the Boat Registration and Safety Act, a personal
17watercraft, or any boat equipped with an inboard motor.
18 In addition, with respect to motor vehicles, watercraft,
19aircraft, and trailers that are required to be registered with
20an agency of this State, every person who is engaged in the
21business of leasing or renting such items and who, in
22connection with such business, sells any such item to a
23retailer for the purpose of resale is, notwithstanding any
24other provision of this Section to the contrary, authorized to
25meet the return-filing requirement of this Act by reporting
26the transfer of all the aircraft, watercraft, motor vehicles,

SB2219- 24 -LRB103 28577 HLH 54958 b
1or trailers transferred for resale during a month to the
2Department on the same uniform invoice-transaction reporting
3return form on or before the 20th of the month following the
4month in which the transfer takes place. Notwithstanding any
5other provision of this Act to the contrary, all returns filed
6under this paragraph must be filed by electronic means in the
7manner and form as required by the Department.
8 The transaction reporting return in the case of motor
9vehicles or trailers that are required to be registered with
10an agency of this State, shall be the same document as the
11Uniform Invoice referred to in Section 5-402 of the Illinois
12Vehicle Code and must show the name and address of the seller;
13the name and address of the purchaser; the amount of the
14selling price including the amount allowed by the retailer for
15traded-in property, if any; the amount allowed by the retailer
16for the traded-in tangible personal property, if any, to the
17extent to which Section 2 of this Act allows an exemption for
18the value of traded-in property; the balance payable after
19deducting such trade-in allowance from the total selling
20price; the amount of tax due from the retailer with respect to
21such transaction; the amount of tax collected from the
22purchaser by the retailer on such transaction (or satisfactory
23evidence that such tax is not due in that particular instance,
24if that is claimed to be the fact); the place and date of the
25sale; a sufficient identification of the property sold; such
26other information as is required in Section 5-402 of the

SB2219- 25 -LRB103 28577 HLH 54958 b
1Illinois Vehicle Code, and such other information as the
2Department may reasonably require.
3 The transaction reporting return in the case of watercraft
4and aircraft must show the name and address of the seller; the
5name and address of the purchaser; the amount of the selling
6price including the amount allowed by the retailer for
7traded-in property, if any; the amount allowed by the retailer
8for the traded-in tangible personal property, if any, to the
9extent to which Section 2 of this Act allows an exemption for
10the value of traded-in property; the balance payable after
11deducting such trade-in allowance from the total selling
12price; the amount of tax due from the retailer with respect to
13such transaction; the amount of tax collected from the
14purchaser by the retailer on such transaction (or satisfactory
15evidence that such tax is not due in that particular instance,
16if that is claimed to be the fact); the place and date of the
17sale, a sufficient identification of the property sold, and
18such other information as the Department may reasonably
19require.
20 Such transaction reporting return shall be filed not later
21than 20 days after the date of delivery of the item that is
22being sold, but may be filed by the retailer at any time sooner
23than that if he chooses to do so. The transaction reporting
24return and tax remittance or proof of exemption from the tax
25that is imposed by this Act may be transmitted to the
26Department by way of the State agency with which, or State

SB2219- 26 -LRB103 28577 HLH 54958 b
1officer with whom, the tangible personal property must be
2titled or registered (if titling or registration is required)
3if the Department and such agency or State officer determine
4that this procedure will expedite the processing of
5applications for title or registration.
6 With each such transaction reporting return, the retailer
7shall remit the proper amount of tax due (or shall submit
8satisfactory evidence that the sale is not taxable if that is
9the case), to the Department or its agents, whereupon the
10Department shall issue, in the purchaser's name, a tax receipt
11(or a certificate of exemption if the Department is satisfied
12that the particular sale is tax exempt) which such purchaser
13may submit to the agency with which, or State officer with
14whom, he must title or register the tangible personal property
15that is involved (if titling or registration is required) in
16support of such purchaser's application for an Illinois
17certificate or other evidence of title or registration to such
18tangible personal property.
19 No retailer's failure or refusal to remit tax under this
20Act precludes a user, who has paid the proper tax to the
21retailer, from obtaining his certificate of title or other
22evidence of title or registration (if titling or registration
23is required) upon satisfying the Department that such user has
24paid the proper tax (if tax is due) to the retailer. The
25Department shall adopt appropriate rules to carry out the
26mandate of this paragraph.

SB2219- 27 -LRB103 28577 HLH 54958 b
1 If the user who would otherwise pay tax to the retailer
2wants the transaction reporting return filed and the payment
3of tax or proof of exemption made to the Department before the
4retailer is willing to take these actions and such user has not
5paid the tax to the retailer, such user may certify to the fact
6of such delay by the retailer, and may (upon the Department
7being satisfied of the truth of such certification) transmit
8the information required by the transaction reporting return
9and the remittance for tax or proof of exemption directly to
10the Department and obtain his tax receipt or exemption
11determination, in which event the transaction reporting return
12and tax remittance (if a tax payment was required) shall be
13credited by the Department to the proper retailer's account
14with the Department, but without the 2.1% or 1.75% discount
15provided for in this Section being allowed. When the user pays
16the tax directly to the Department, he shall pay the tax in the
17same amount and in the same form in which it would be remitted
18if the tax had been remitted to the Department by the retailer.
19 Where a retailer collects the tax with respect to the
20selling price of tangible personal property which he sells and
21the purchaser thereafter returns such tangible personal
22property and the retailer refunds the selling price thereof to
23the purchaser, such retailer shall also refund, to the
24purchaser, the tax so collected from the purchaser. When
25filing his return for the period in which he refunds such tax
26to the purchaser, the retailer may deduct the amount of the tax

SB2219- 28 -LRB103 28577 HLH 54958 b
1so refunded by him to the purchaser from any other use tax
2which such retailer may be required to pay or remit to the
3Department, as shown by such return, if the amount of the tax
4to be deducted was previously remitted to the Department by
5such retailer. If the retailer has not previously remitted the
6amount of such tax to the Department, he is entitled to no
7deduction under this Act upon refunding such tax to the
8purchaser.
9 Any retailer filing a return under this Section shall also
10include (for the purpose of paying tax thereon) the total tax
11covered by such return upon the selling price of tangible
12personal property purchased by him at retail from a retailer,
13but as to which the tax imposed by this Act was not collected
14from the retailer filing such return, and such retailer shall
15remit the amount of such tax to the Department when filing such
16return.
17 If experience indicates such action to be practicable, the
18Department may prescribe and furnish a combination or joint
19return which will enable retailers, who are required to file
20returns hereunder and also under the Retailers' Occupation Tax
21Act, to furnish all the return information required by both
22Acts on the one form.
23 Where the retailer has more than one business registered
24with the Department under separate registration under this
25Act, such retailer may not file each return that is due as a
26single return covering all such registered businesses, but

SB2219- 29 -LRB103 28577 HLH 54958 b
1shall file separate returns for each such registered business.
2 Beginning January 1, 1990, each month the Department shall
3pay into the State and Local Sales Tax Reform Fund, a special
4fund in the State Treasury which is hereby created, the net
5revenue realized for the preceding month from the 1% tax
6imposed under this Act.
7 Beginning January 1, 1990, each month the Department shall
8pay into the County and Mass Transit District Fund 4% of the
9net revenue realized for the preceding month from the 6.25%
10general rate on the selling price of tangible personal
11property which is purchased outside Illinois at retail from a
12retailer and which is titled or registered by an agency of this
13State's government.
14 Beginning January 1, 1990, each month the Department shall
15pay into the State and Local Sales Tax Reform Fund, a special
16fund in the State Treasury, 20% of the net revenue realized for
17the preceding month from the 6.25% general rate on the selling
18price of tangible personal property, other than (i) tangible
19personal property which is purchased outside Illinois at
20retail from a retailer and which is titled or registered by an
21agency of this State's government and (ii) aviation fuel sold
22on or after December 1, 2019. This exception for aviation fuel
23only applies for so long as the revenue use requirements of 49
24U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
25 For aviation fuel sold on or after December 1, 2019, each
26month the Department shall pay into the State Aviation Program

SB2219- 30 -LRB103 28577 HLH 54958 b
1Fund 20% of the net revenue realized for the preceding month
2from the 6.25% general rate on the selling price of aviation
3fuel, less an amount estimated by the Department to be
4required for refunds of the 20% portion of the tax on aviation
5fuel under this Act, which amount shall be deposited into the
6Aviation Fuel Sales Tax Refund Fund. The Department shall only
7pay moneys into the State Aviation Program Fund and the
8Aviation Fuels Sales Tax Refund Fund under this Act for so long
9as the revenue use requirements of 49 U.S.C. 47107(b) and 49
10U.S.C. 47133 are binding on the State.
11 Beginning August 1, 2000, each month the Department shall
12pay into the State and Local Sales Tax Reform Fund 100% of the
13net revenue realized for the preceding month from the 1.25%
14rate on the selling price of motor fuel and gasohol. If, in any
15month, the tax on sales tax holiday items, as defined in
16Section 3-6, is imposed at the rate of 1.25%, then the
17Department shall pay 100% of the net revenue realized for that
18month from the 1.25% rate on the selling price of sales tax
19holiday items into the State and Local Sales Tax Reform Fund.
20 Beginning January 1, 1990, each month the Department shall
21pay into the Local Government Tax Fund 16% of the net revenue
22realized for the preceding month from the 6.25% general rate
23on the selling price of tangible personal property which is
24purchased outside Illinois at retail from a retailer and which
25is titled or registered by an agency of this State's
26government.

SB2219- 31 -LRB103 28577 HLH 54958 b
1 Beginning October 1, 2009, each month the Department shall
2pay into the Capital Projects Fund an amount that is equal to
3an amount estimated by the Department to represent 80% of the
4net revenue realized for the preceding month from the sale of
5candy, grooming and hygiene products, and soft drinks that had
6been taxed at a rate of 1% prior to September 1, 2009 but that
7are now taxed at 6.25%.
8 On February 1, 2024, and in each month thereafter, the
9Department shall pay into the General Revenue Fund 62% of the
10net revenue realized for the preceding month from the 3.25%
11general rate on the selling price of tangible personal
12property that is purchased from a retailer located in a
13Community Revitalization Zone created under the Community
14Revitalization Zone Act. On February 1, 2024, and in each
15month thereafter, the Department shall pay into the State and
16Local Sales Tax Reform Fund 38% of the net revenue realized for
17the preceding month from the 3.25% general rate on the selling
18price of tangible personal property that is purchased from a
19retailer located in a Community Revitalization Zone created
20under the Community Revitalization Zone Act.
21 Beginning July 1, 2011, each month the Department shall
22pay into the Clean Air Act Permit Fund 80% of the net revenue
23realized for the preceding month from the 6.25% general rate
24on the selling price of sorbents used in Illinois in the
25process of sorbent injection as used to comply with the
26Environmental Protection Act or the federal Clean Air Act, but

SB2219- 32 -LRB103 28577 HLH 54958 b
1the total payment into the Clean Air Act Permit Fund under this
2Act and the Retailers' Occupation Tax Act shall not exceed
3$2,000,000 in any fiscal year.
4 Beginning July 1, 2013, each month the Department shall
5pay into the Underground Storage Tank Fund from the proceeds
6collected under this Act, the Service Use Tax Act, the Service
7Occupation Tax Act, and the Retailers' Occupation Tax Act an
8amount equal to the average monthly deficit in the Underground
9Storage Tank Fund during the prior year, as certified annually
10by the Illinois Environmental Protection Agency, but the total
11payment into the Underground Storage Tank Fund under this Act,
12the Service Use Tax Act, the Service Occupation Tax Act, and
13the Retailers' Occupation Tax Act shall not exceed $18,000,000
14in any State fiscal year. As used in this paragraph, the
15"average monthly deficit" shall be equal to the difference
16between the average monthly claims for payment by the fund and
17the average monthly revenues deposited into the fund,
18excluding payments made pursuant to this paragraph.
19 Beginning July 1, 2015, of the remainder of the moneys
20received by the Department under this Act, the Service Use Tax
21Act, the Service Occupation Tax Act, and the Retailers'
22Occupation Tax Act, each month the Department shall deposit
23$500,000 into the State Crime Laboratory Fund.
24 Of the remainder of the moneys received by the Department
25pursuant to this Act, (a) 1.75% thereof shall be paid into the
26Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on

SB2219- 33 -LRB103 28577 HLH 54958 b
1and after July 1, 1989, 3.8% thereof shall be paid into the
2Build Illinois Fund; provided, however, that if in any fiscal
3year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
4may be, of the moneys received by the Department and required
5to be paid into the Build Illinois Fund pursuant to Section 3
6of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
7Act, Section 9 of the Service Use Tax Act, and Section 9 of the
8Service Occupation Tax Act, such Acts being hereinafter called
9the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
10may be, of moneys being hereinafter called the "Tax Act
11Amount", and (2) the amount transferred to the Build Illinois
12Fund from the State and Local Sales Tax Reform Fund shall be
13less than the Annual Specified Amount (as defined in Section 3
14of the Retailers' Occupation Tax Act), an amount equal to the
15difference shall be immediately paid into the Build Illinois
16Fund from other moneys received by the Department pursuant to
17the Tax Acts; and further provided, that if on the last
18business day of any month the sum of (1) the Tax Act Amount
19required to be deposited into the Build Illinois Bond Account
20in the Build Illinois Fund during such month and (2) the amount
21transferred during such month to the Build Illinois Fund from
22the State and Local Sales Tax Reform Fund shall have been less
23than 1/12 of the Annual Specified Amount, an amount equal to
24the difference shall be immediately paid into the Build
25Illinois Fund from other moneys received by the Department
26pursuant to the Tax Acts; and, further provided, that in no

SB2219- 34 -LRB103 28577 HLH 54958 b
1event shall the payments required under the preceding proviso
2result in aggregate payments into the Build Illinois Fund
3pursuant to this clause (b) for any fiscal year in excess of
4the greater of (i) the Tax Act Amount or (ii) the Annual
5Specified Amount for such fiscal year; and, further provided,
6that the amounts payable into the Build Illinois Fund under
7this clause (b) shall be payable only until such time as the
8aggregate amount on deposit under each trust indenture
9securing Bonds issued and outstanding pursuant to the Build
10Illinois Bond Act is sufficient, taking into account any
11future investment income, to fully provide, in accordance with
12such indenture, for the defeasance of or the payment of the
13principal of, premium, if any, and interest on the Bonds
14secured by such indenture and on any Bonds expected to be
15issued thereafter and all fees and costs payable with respect
16thereto, all as certified by the Director of the Bureau of the
17Budget (now Governor's Office of Management and Budget). If on
18the last business day of any month in which Bonds are
19outstanding pursuant to the Build Illinois Bond Act, the
20aggregate of the moneys deposited in the Build Illinois Bond
21Account in the Build Illinois Fund in such month shall be less
22than the amount required to be transferred in such month from
23the Build Illinois Bond Account to the Build Illinois Bond
24Retirement and Interest Fund pursuant to Section 13 of the
25Build Illinois Bond Act, an amount equal to such deficiency
26shall be immediately paid from other moneys received by the

SB2219- 35 -LRB103 28577 HLH 54958 b
1Department pursuant to the Tax Acts to the Build Illinois
2Fund; provided, however, that any amounts paid to the Build
3Illinois Fund in any fiscal year pursuant to this sentence
4shall be deemed to constitute payments pursuant to clause (b)
5of the preceding sentence and shall reduce the amount
6otherwise payable for such fiscal year pursuant to clause (b)
7of the preceding sentence. The moneys received by the
8Department pursuant to this Act and required to be deposited
9into the Build Illinois Fund are subject to the pledge, claim
10and charge set forth in Section 12 of the Build Illinois Bond
11Act.
12 Subject to payment of amounts into the Build Illinois Fund
13as provided in the preceding paragraph or in any amendment
14thereto hereafter enacted, the following specified monthly
15installment of the amount requested in the certificate of the
16Chairman of the Metropolitan Pier and Exposition Authority
17provided under Section 8.25f of the State Finance Act, but not
18in excess of the sums designated as "Total Deposit", shall be
19deposited in the aggregate from collections under Section 9 of
20the Use Tax Act, Section 9 of the Service Use Tax Act, Section
219 of the Service Occupation Tax Act, and Section 3 of the
22Retailers' Occupation Tax Act into the McCormick Place
23Expansion Project Fund in the specified fiscal years.
24Fiscal YearTotal Deposit
251993 $0
261994 53,000,000

SB2219- 36 -LRB103 28577 HLH 54958 b
11995 58,000,000
21996 61,000,000
31997 64,000,000
41998 68,000,000
51999 71,000,000
62000 75,000,000
72001 80,000,000
82002 93,000,000
92003 99,000,000
102004103,000,000
112005108,000,000
122006113,000,000
132007119,000,000
142008126,000,000
152009132,000,000
162010139,000,000
172011146,000,000
182012153,000,000
192013161,000,000
202014170,000,000
212015179,000,000
222016189,000,000
232017199,000,000
242018210,000,000
252019221,000,000
262020233,000,000

SB2219- 37 -LRB103 28577 HLH 54958 b
12021300,000,000
22022300,000,000
32023300,000,000
42024 300,000,000
52025 300,000,000
62026 300,000,000
72027 375,000,000
82028 375,000,000
92029 375,000,000
102030 375,000,000
112031 375,000,000
122032 375,000,000
132033 375,000,000
142034375,000,000
152035375,000,000
162036450,000,000
17and
18each fiscal year
19thereafter that bonds
20are outstanding under
21Section 13.2 of the
22Metropolitan Pier and
23Exposition Authority Act,
24but not after fiscal year 2060.
25 Beginning July 20, 1993 and in each month of each fiscal
26year thereafter, one-eighth of the amount requested in the

SB2219- 38 -LRB103 28577 HLH 54958 b
1certificate of the Chairman of the Metropolitan Pier and
2Exposition Authority for that fiscal year, less the amount
3deposited into the McCormick Place Expansion Project Fund by
4the State Treasurer in the respective month under subsection
5(g) of Section 13 of the Metropolitan Pier and Exposition
6Authority Act, plus cumulative deficiencies in the deposits
7required under this Section for previous months and years,
8shall be deposited into the McCormick Place Expansion Project
9Fund, until the full amount requested for the fiscal year, but
10not in excess of the amount specified above as "Total
11Deposit", has been deposited.
12 Subject to payment of amounts into the Capital Projects
13Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
14and the McCormick Place Expansion Project Fund pursuant to the
15preceding paragraphs or in any amendments thereto hereafter
16enacted, for aviation fuel sold on or after December 1, 2019,
17the Department shall each month deposit into the Aviation Fuel
18Sales Tax Refund Fund an amount estimated by the Department to
19be required for refunds of the 80% portion of the tax on
20aviation fuel under this Act. The Department shall only
21deposit moneys into the Aviation Fuel Sales Tax Refund Fund
22under this paragraph for so long as the revenue use
23requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
24binding on the State.
25 Subject to payment of amounts into the Build Illinois Fund
26and the McCormick Place Expansion Project Fund pursuant to the

SB2219- 39 -LRB103 28577 HLH 54958 b
1preceding paragraphs or in any amendments thereto hereafter
2enacted, beginning July 1, 1993 and ending on September 30,
32013, the Department shall each month pay into the Illinois
4Tax Increment Fund 0.27% of 80% of the net revenue realized for
5the preceding month from the 6.25% general rate on the selling
6price of tangible personal property.
7 Subject to payment of amounts into the Build Illinois Fund
8and the McCormick Place Expansion Project Fund pursuant to the
9preceding paragraphs or in any amendments thereto hereafter
10enacted, beginning with the receipt of the first report of
11taxes paid by an eligible business and continuing for a
1225-year period, the Department shall each month pay into the
13Energy Infrastructure Fund 80% of the net revenue realized
14from the 6.25% general rate on the selling price of
15Illinois-mined coal that was sold to an eligible business. For
16purposes of this paragraph, the term "eligible business" means
17a new electric generating facility certified pursuant to
18Section 605-332 of the Department of Commerce and Economic
19Opportunity Law of the Civil Administrative Code of Illinois.
20 Subject to payment of amounts into the Build Illinois
21Fund, the McCormick Place Expansion Project Fund, the Illinois
22Tax Increment Fund, and the Energy Infrastructure Fund
23pursuant to the preceding paragraphs or in any amendments to
24this Section hereafter enacted, beginning on the first day of
25the first calendar month to occur on or after August 26, 2014
26(the effective date of Public Act 98-1098), each month, from

SB2219- 40 -LRB103 28577 HLH 54958 b
1the collections made under Section 9 of the Use Tax Act,
2Section 9 of the Service Use Tax Act, Section 9 of the Service
3Occupation Tax Act, and Section 3 of the Retailers' Occupation
4Tax Act, the Department shall pay into the Tax Compliance and
5Administration Fund, to be used, subject to appropriation, to
6fund additional auditors and compliance personnel at the
7Department of Revenue, an amount equal to 1/12 of 5% of 80% of
8the cash receipts collected during the preceding fiscal year
9by the Audit Bureau of the Department under the Use Tax Act,
10the Service Use Tax Act, the Service Occupation Tax Act, the
11Retailers' Occupation Tax Act, and associated local occupation
12and use taxes administered by the Department.
13 Subject to payments of amounts into the Build Illinois
14Fund, the McCormick Place Expansion Project Fund, the Illinois
15Tax Increment Fund, the Energy Infrastructure Fund, and the
16Tax Compliance and Administration Fund as provided in this
17Section, beginning on July 1, 2018 the Department shall pay
18each month into the Downstate Public Transportation Fund the
19moneys required to be so paid under Section 2-3 of the
20Downstate Public Transportation Act.
21 Subject to successful execution and delivery of a
22public-private agreement between the public agency and private
23entity and completion of the civic build, beginning on July 1,
242023, of the remainder of the moneys received by the
25Department under the Use Tax Act, the Service Use Tax Act, the
26Service Occupation Tax Act, and this Act, the Department shall

SB2219- 41 -LRB103 28577 HLH 54958 b
1deposit the following specified deposits in the aggregate from
2collections under the Use Tax Act, the Service Use Tax Act, the
3Service Occupation Tax Act, and the Retailers' Occupation Tax
4Act, as required under Section 8.25g of the State Finance Act
5for distribution consistent with the Public-Private
6Partnership for Civic and Transit Infrastructure Project Act.
7The moneys received by the Department pursuant to this Act and
8required to be deposited into the Civic and Transit
9Infrastructure Fund are subject to the pledge, claim, and
10charge set forth in Section 25-55 of the Public-Private
11Partnership for Civic and Transit Infrastructure Project Act.
12As used in this paragraph, "civic build", "private entity",
13"public-private agreement", and "public agency" have the
14meanings provided in Section 25-10 of the Public-Private
15Partnership for Civic and Transit Infrastructure Project Act.
16 Fiscal Year............................Total Deposit
17 2024....................................$200,000,000
18 2025....................................$206,000,000
19 2026....................................$212,200,000
20 2027....................................$218,500,000
21 2028....................................$225,100,000
22 2029....................................$288,700,000
23 2030....................................$298,900,000
24 2031....................................$309,300,000
25 2032....................................$320,100,000
26 2033....................................$331,200,000

SB2219- 42 -LRB103 28577 HLH 54958 b
1 2034....................................$341,200,000
2 2035....................................$351,400,000
3 2036....................................$361,900,000
4 2037....................................$372,800,000
5 2038....................................$384,000,000
6 2039....................................$395,500,000
7 2040....................................$407,400,000
8 2041....................................$419,600,000
9 2042....................................$432,200,000
10 2043....................................$445,100,000
11 Beginning July 1, 2021 and until July 1, 2022, subject to
12the payment of amounts into the State and Local Sales Tax
13Reform Fund, the Build Illinois Fund, the McCormick Place
14Expansion Project Fund, the Illinois Tax Increment Fund, the
15Energy Infrastructure Fund, and the Tax Compliance and
16Administration Fund as provided in this Section, the
17Department shall pay each month into the Road Fund the amount
18estimated to represent 16% of the net revenue realized from
19the taxes imposed on motor fuel and gasohol. Beginning July 1,
202022 and until July 1, 2023, subject to the payment of amounts
21into the State and Local Sales Tax Reform Fund, the Build
22Illinois Fund, the McCormick Place Expansion Project Fund, the
23Illinois Tax Increment Fund, the Energy Infrastructure Fund,
24and the Tax Compliance and Administration Fund as provided in
25this Section, the Department shall pay each month into the
26Road Fund the amount estimated to represent 32% of the net

SB2219- 43 -LRB103 28577 HLH 54958 b
1revenue realized from the taxes imposed on motor fuel and
2gasohol. Beginning July 1, 2023 and until July 1, 2024,
3subject to the payment of amounts into the State and Local
4Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
5Place Expansion Project Fund, the Illinois Tax Increment Fund,
6the Energy Infrastructure Fund, and the Tax Compliance and
7Administration Fund as provided in this Section, the
8Department shall pay each month into the Road Fund the amount
9estimated to represent 48% of the net revenue realized from
10the taxes imposed on motor fuel and gasohol. Beginning July 1,
112024 and until July 1, 2025, subject to the payment of amounts
12into the State and Local Sales Tax Reform Fund, the Build
13Illinois Fund, the McCormick Place Expansion Project Fund, the
14Illinois Tax Increment Fund, the Energy Infrastructure Fund,
15and the Tax Compliance and Administration Fund as provided in
16this Section, the Department shall pay each month into the
17Road Fund the amount estimated to represent 64% of the net
18revenue realized from the taxes imposed on motor fuel and
19gasohol. Beginning on July 1, 2025, subject to the payment of
20amounts into the State and Local Sales Tax Reform Fund, the
21Build Illinois Fund, the McCormick Place Expansion Project
22Fund, the Illinois Tax Increment Fund, the Energy
23Infrastructure Fund, and the Tax Compliance and Administration
24Fund as provided in this Section, the Department shall pay
25each month into the Road Fund the amount estimated to
26represent 80% of the net revenue realized from the taxes

SB2219- 44 -LRB103 28577 HLH 54958 b
1imposed on motor fuel and gasohol. As used in this paragraph
2"motor fuel" has the meaning given to that term in Section 1.1
3of the Motor Fuel Tax Law, and "gasohol" has the meaning given
4to that term in Section 3-40 of this Act.
5 Of the remainder of the moneys received by the Department
6pursuant to this Act, 75% thereof shall be paid into the State
7Treasury and 25% shall be reserved in a special account and
8used only for the transfer to the Common School Fund as part of
9the monthly transfer from the General Revenue Fund in
10accordance with Section 8a of the State Finance Act.
11 As soon as possible after the first day of each month, upon
12certification of the Department of Revenue, the Comptroller
13shall order transferred and the Treasurer shall transfer from
14the General Revenue Fund to the Motor Fuel Tax Fund an amount
15equal to 1.7% of 80% of the net revenue realized under this Act
16for the second preceding month. Beginning April 1, 2000, this
17transfer is no longer required and shall not be made.
18 Net revenue realized for a month shall be the revenue
19collected by the State pursuant to this Act, less the amount
20paid out during that month as refunds to taxpayers for
21overpayment of liability.
22 For greater simplicity of administration, manufacturers,
23importers and wholesalers whose products are sold at retail in
24Illinois by numerous retailers, and who wish to do so, may
25assume the responsibility for accounting and paying to the
26Department all tax accruing under this Act with respect to

SB2219- 45 -LRB103 28577 HLH 54958 b
1such sales, if the retailers who are affected do not make
2written objection to the Department to this arrangement.
3(Source: P.A. 101-10, Article 15, Section 15-10, eff. 6-5-19;
4101-10, Article 25, Section 25-105, eff. 6-5-19; 101-27, eff.
56-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
6101-636, eff. 6-10-20; 102-700, Article 60, Section 60-15,
7eff. 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
8102-1019, eff. 1-1-23; revised 12-13-22.)
9 Section 905. The Service Use Tax Act is amended by
10changing Sections 3-10 and 9 as follows:
11 (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
12 Sec. 3-10. Rate of tax. Unless otherwise provided in this
13Section, the tax imposed by this Act is at the rate of 6.25% of
14the selling price of tangible personal property transferred as
15an incident to the sale of service, but, for the purpose of
16computing this tax, in no event shall the selling price be less
17than the cost price of the property to the serviceman.
18 Beginning on January 1, 2024, with respect to tangible
19personal property that is purchased from a retailer located in
20a Community Revitalization Zone created under the Community
21Revitalization Zone Act (other than tangible personal property
22that is otherwise subject to a 1% rate of tax or a 1.25% rate
23of tax under this Act), the tax is imposed at the rate of
243.25%.

SB2219- 46 -LRB103 28577 HLH 54958 b
1 Beginning on July 1, 2000 and through December 31, 2000,
2with respect to motor fuel, as defined in Section 1.1 of the
3Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
4the Use Tax Act, the tax is imposed at the rate of 1.25%.
5 With respect to gasohol, as defined in the Use Tax Act, the
6tax imposed by this Act applies to (i) 70% of the selling price
7of property transferred as an incident to the sale of service
8on or after January 1, 1990, and before July 1, 2003, (ii) 80%
9of the selling price of property transferred as an incident to
10the sale of service on or after July 1, 2003 and on or before
11July 1, 2017, and (iii) 100% of the selling price thereafter.
12If, at any time, however, the tax under this Act on sales of
13gasohol, as defined in the Use Tax Act, is imposed at the rate
14of 1.25%, then the tax imposed by this Act applies to 100% of
15the proceeds of sales of gasohol made during that time.
16 With respect to majority blended ethanol fuel, as defined
17in the Use Tax Act, the tax imposed by this Act does not apply
18to the selling price of property transferred as an incident to
19the sale of service on or after July 1, 2003 and on or before
20December 31, 2023 but applies to 100% of the selling price
21thereafter.
22 With respect to biodiesel blends, as defined in the Use
23Tax Act, with no less than 1% and no more than 10% biodiesel,
24the tax imposed by this Act applies to (i) 80% of the selling
25price of property transferred as an incident to the sale of
26service on or after July 1, 2003 and on or before December 31,

SB2219- 47 -LRB103 28577 HLH 54958 b
12018 and (ii) 100% of the proceeds of the selling price after
2December 31, 2018 and before January 1, 2024. On and after
3January 1, 2024 and on or before December 31, 2030, the
4taxation of biodiesel, renewable diesel, and biodiesel blends
5shall be as provided in Section 3-5.1 of the Use Tax Act. If,
6at any time, however, the tax under this Act on sales of
7biodiesel blends, as defined in the Use Tax Act, with no less
8than 1% and no more than 10% biodiesel is imposed at the rate
9of 1.25%, then the tax imposed by this Act applies to 100% of
10the proceeds of sales of biodiesel blends with no less than 1%
11and no more than 10% biodiesel made during that time.
12 With respect to biodiesel, as defined in the Use Tax Act,
13and biodiesel blends, as defined in the Use Tax Act, with more
14than 10% but no more than 99% biodiesel, the tax imposed by
15this Act does not apply to the proceeds of the selling price of
16property transferred as an incident to the sale of service on
17or after July 1, 2003 and on or before December 31, 2023. On
18and after January 1, 2024 and on or before December 31, 2030,
19the taxation of biodiesel, renewable diesel, and biodiesel
20blends shall be as provided in Section 3-5.1 of the Use Tax
21Act.
22 At the election of any registered serviceman made for each
23fiscal year, sales of service in which the aggregate annual
24cost price of tangible personal property transferred as an
25incident to the sales of service is less than 35%, or 75% in
26the case of servicemen transferring prescription drugs or

SB2219- 48 -LRB103 28577 HLH 54958 b
1servicemen engaged in graphic arts production, of the
2aggregate annual total gross receipts from all sales of
3service, the tax imposed by this Act shall be based on the
4serviceman's cost price of the tangible personal property
5transferred as an incident to the sale of those services.
6 Until July 1, 2022 and beginning again on July 1, 2023, the
7tax shall be imposed at the rate of 1% on food prepared for
8immediate consumption and transferred incident to a sale of
9service subject to this Act or the Service Occupation Tax Act
10by an entity licensed under the Hospital Licensing Act, the
11Nursing Home Care Act, the Assisted Living and Shared Housing
12Act, the ID/DD Community Care Act, the MC/DD Act, the
13Specialized Mental Health Rehabilitation Act of 2013, or the
14Child Care Act of 1969, or an entity that holds a permit issued
15pursuant to the Life Care Facilities Act. Until July 1, 2022
16and beginning again on July 1, 2023, the tax shall also be
17imposed at the rate of 1% on food for human consumption that is
18to be consumed off the premises where it is sold (other than
19alcoholic beverages, food consisting of or infused with adult
20use cannabis, soft drinks, and food that has been prepared for
21immediate consumption and is not otherwise included in this
22paragraph).
23 Beginning on July 1, 2022 and until July 1, 2023, the tax
24shall be imposed at the rate of 0% on food prepared for
25immediate consumption and transferred incident to a sale of
26service subject to this Act or the Service Occupation Tax Act

SB2219- 49 -LRB103 28577 HLH 54958 b
1by an entity licensed under the Hospital Licensing Act, the
2Nursing Home Care Act, the Assisted Living and Shared Housing
3Act, the ID/DD Community Care Act, the MC/DD Act, the
4Specialized Mental Health Rehabilitation Act of 2013, or the
5Child Care Act of 1969, or an entity that holds a permit issued
6pursuant to the Life Care Facilities Act. Beginning on July 1,
72022 and until July 1, 2023, the tax shall also be imposed at
8the rate of 0% on food for human consumption that is to be
9consumed off the premises where it is sold (other than
10alcoholic beverages, food consisting of or infused with adult
11use cannabis, soft drinks, and food that has been prepared for
12immediate consumption and is not otherwise included in this
13paragraph).
14 The tax shall also be imposed at the rate of 1% on
15prescription and nonprescription medicines, drugs, medical
16appliances, products classified as Class III medical devices
17by the United States Food and Drug Administration that are
18used for cancer treatment pursuant to a prescription, as well
19as any accessories and components related to those devices,
20modifications to a motor vehicle for the purpose of rendering
21it usable by a person with a disability, and insulin, blood
22sugar testing materials, syringes, and needles used by human
23diabetics. For the purposes of this Section, until September
241, 2009: the term "soft drinks" means any complete, finished,
25ready-to-use, non-alcoholic drink, whether carbonated or not,
26including, but not limited to, soda water, cola, fruit juice,

SB2219- 50 -LRB103 28577 HLH 54958 b
1vegetable juice, carbonated water, and all other preparations
2commonly known as soft drinks of whatever kind or description
3that are contained in any closed or sealed bottle, can,
4carton, or container, regardless of size; but "soft drinks"
5does not include coffee, tea, non-carbonated water, infant
6formula, milk or milk products as defined in the Grade A
7Pasteurized Milk and Milk Products Act, or drinks containing
850% or more natural fruit or vegetable juice.
9 Notwithstanding any other provisions of this Act,
10beginning September 1, 2009, "soft drinks" means non-alcoholic
11beverages that contain natural or artificial sweeteners. "Soft
12drinks" does do not include beverages that contain milk or
13milk products, soy, rice or similar milk substitutes, or
14greater than 50% of vegetable or fruit juice by volume.
15 Until August 1, 2009, and notwithstanding any other
16provisions of this Act, "food for human consumption that is to
17be consumed off the premises where it is sold" includes all
18food sold through a vending machine, except soft drinks and
19food products that are dispensed hot from a vending machine,
20regardless of the location of the vending machine. Beginning
21August 1, 2009, and notwithstanding any other provisions of
22this Act, "food for human consumption that is to be consumed
23off the premises where it is sold" includes all food sold
24through a vending machine, except soft drinks, candy, and food
25products that are dispensed hot from a vending machine,
26regardless of the location of the vending machine.

SB2219- 51 -LRB103 28577 HLH 54958 b
1 Notwithstanding any other provisions of this Act,
2beginning September 1, 2009, "food for human consumption that
3is to be consumed off the premises where it is sold" does not
4include candy. For purposes of this Section, "candy" means a
5preparation of sugar, honey, or other natural or artificial
6sweeteners in combination with chocolate, fruits, nuts or
7other ingredients or flavorings in the form of bars, drops, or
8pieces. "Candy" does not include any preparation that contains
9flour or requires refrigeration.
10 Notwithstanding any other provisions of this Act,
11beginning September 1, 2009, "nonprescription medicines and
12drugs" does not include grooming and hygiene products. For
13purposes of this Section, "grooming and hygiene products"
14includes, but is not limited to, soaps and cleaning solutions,
15shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
16lotions and screens, unless those products are available by
17prescription only, regardless of whether the products meet the
18definition of "over-the-counter-drugs". For the purposes of
19this paragraph, "over-the-counter-drug" means a drug for human
20use that contains a label that identifies the product as a drug
21as required by 21 CFR C.F.R. § 201.66. The
22"over-the-counter-drug" label includes:
23 (A) a A "Drug Facts" panel; or
24 (B) a A statement of the "active ingredient(s)" with a
25 list of those ingredients contained in the compound,
26 substance or preparation.

SB2219- 52 -LRB103 28577 HLH 54958 b
1 Beginning on January 1, 2014 (the effective date of Public
2Act 98-122), "prescription and nonprescription medicines and
3drugs" includes medical cannabis purchased from a registered
4dispensing organization under the Compassionate Use of Medical
5Cannabis Program Act.
6 As used in this Section, "adult use cannabis" means
7cannabis subject to tax under the Cannabis Cultivation
8Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
9and does not include cannabis subject to tax under the
10Compassionate Use of Medical Cannabis Program Act.
11 If the property that is acquired from a serviceman is
12acquired outside Illinois and used outside Illinois before
13being brought to Illinois for use here and is taxable under
14this Act, the "selling price" on which the tax is computed
15shall be reduced by an amount that represents a reasonable
16allowance for depreciation for the period of prior
17out-of-state use.
18(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
19102-4, eff. 4-27-21; 102-16, eff. 6-17-21; 102-700, Article
2020, Section 20-10, eff. 4-19-22; 102-700, Article 60, Section
2160-20, eff. 4-19-22; revised 6-1-22.)
22 (35 ILCS 110/9) (from Ch. 120, par. 439.39)
23 Sec. 9. Each serviceman required or authorized to collect
24the tax herein imposed shall pay to the Department the amount
25of such tax (except as otherwise provided) at the time when he

SB2219- 53 -LRB103 28577 HLH 54958 b
1is required to file his return for the period during which such
2tax was collected, less a discount of 2.1% prior to January 1,
31990 and 1.75% on and after January 1, 1990, or $5 per calendar
4year, whichever is greater, which is allowed to reimburse the
5serviceman for expenses incurred in collecting the tax,
6keeping records, preparing and filing returns, remitting the
7tax and supplying data to the Department on request. When
8determining the discount allowed under this Section,
9servicemen shall include the amount of tax that would have
10been due at the 1% rate but for the 0% rate imposed under this
11amendatory Act of the 102nd General Assembly. The discount
12under this Section is not allowed for the 1.25% portion of
13taxes paid on aviation fuel that is subject to the revenue use
14requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
15discount allowed under this Section is allowed only for
16returns that are filed in the manner required by this Act. The
17Department may disallow the discount for servicemen whose
18certificate of registration is revoked at the time the return
19is filed, but only if the Department's decision to revoke the
20certificate of registration has become final. A serviceman
21need not remit that part of any tax collected by him to the
22extent that he is required to pay and does pay the tax imposed
23by the Service Occupation Tax Act with respect to his sale of
24service involving the incidental transfer by him of the same
25property.
26 Except as provided hereinafter in this Section, on or

SB2219- 54 -LRB103 28577 HLH 54958 b
1before the twentieth day of each calendar month, such
2serviceman shall file a return for the preceding calendar
3month in accordance with reasonable Rules and Regulations to
4be promulgated by the Department. Such return shall be filed
5on a form prescribed by the Department and shall contain such
6information as the Department may reasonably require. The
7return shall include the gross receipts which were received
8during the preceding calendar month or quarter on the
9following items upon which tax would have been due but for the
100% rate imposed under this amendatory Act of the 102nd General
11Assembly: (i) food for human consumption that is to be
12consumed off the premises where it is sold (other than
13alcoholic beverages, food consisting of or infused with adult
14use cannabis, soft drinks, and food that has been prepared for
15immediate consumption); and (ii) food prepared for immediate
16consumption and transferred incident to a sale of service
17subject to this Act or the Service Occupation Tax Act by an
18entity licensed under the Hospital Licensing Act, the Nursing
19Home Care Act, the Assisted Living and Shared Housing Act, the
20ID/DD Community Care Act, the MC/DD Act, the Specialized
21Mental Health Rehabilitation Act of 2013, or the Child Care
22Act of 1969, or an entity that holds a permit issued pursuant
23to the Life Care Facilities Act. The return shall also include
24the amount of tax that would have been due on the items listed
25in the previous sentence but for the 0% rate imposed under this
26amendatory Act of the 102nd General Assembly.

SB2219- 55 -LRB103 28577 HLH 54958 b
1 On and after January 1, 2018, with respect to servicemen
2whose annual gross receipts average $20,000 or more, all
3returns required to be filed pursuant to this Act shall be
4filed electronically. Servicemen who demonstrate that they do
5not have access to the Internet or demonstrate hardship in
6filing electronically may petition the Department to waive the
7electronic filing requirement.
8 The Department may require returns to be filed on a
9quarterly basis. If so required, a return for each calendar
10quarter shall be filed on or before the twentieth day of the
11calendar month following the end of such calendar quarter. The
12taxpayer shall also file a return with the Department for each
13of the first two months of each calendar quarter, on or before
14the twentieth day of the following calendar month, stating:
15 1. The name of the seller;
16 2. The address of the principal place of business from
17 which he engages in business as a serviceman in this
18 State;
19 3. The total amount of taxable receipts received by
20 him during the preceding calendar month, including
21 receipts from charge and time sales, but less all
22 deductions allowed by law;
23 4. The amount of credit provided in Section 2d of this
24 Act;
25 5. The amount of tax due;
26 5-5. The signature of the taxpayer; and

SB2219- 56 -LRB103 28577 HLH 54958 b
1 6. Such other reasonable information as the Department
2 may require.
3 Each serviceman required or authorized to collect the tax
4imposed by this Act on aviation fuel transferred as an
5incident of a sale of service in this State during the
6preceding calendar month shall, instead of reporting and
7paying tax on aviation fuel as otherwise required by this
8Section, report and pay such tax on a separate aviation fuel
9tax return. The requirements related to the return shall be as
10otherwise provided in this Section. Notwithstanding any other
11provisions of this Act to the contrary, servicemen collecting
12tax on aviation fuel shall file all aviation fuel tax returns
13and shall make all aviation fuel tax payments by electronic
14means in the manner and form required by the Department. For
15purposes of this Section, "aviation fuel" means jet fuel and
16aviation gasoline.
17 If a taxpayer fails to sign a return within 30 days after
18the proper notice and demand for signature by the Department,
19the return shall be considered valid and any amount shown to be
20due on the return shall be deemed assessed.
21 Notwithstanding any other provision of this Act to the
22contrary, servicemen subject to tax on cannabis shall file all
23cannabis tax returns and shall make all cannabis tax payments
24by electronic means in the manner and form required by the
25Department.
26 Beginning October 1, 1993, a taxpayer who has an average

SB2219- 57 -LRB103 28577 HLH 54958 b
1monthly tax liability of $150,000 or more shall make all
2payments required by rules of the Department by electronic
3funds transfer. Beginning October 1, 1994, a taxpayer who has
4an average monthly tax liability of $100,000 or more shall
5make all payments required by rules of the Department by
6electronic funds transfer. Beginning October 1, 1995, a
7taxpayer who has an average monthly tax liability of $50,000
8or more shall make all payments required by rules of the
9Department by electronic funds transfer. Beginning October 1,
102000, a taxpayer who has an annual tax liability of $200,000 or
11more shall make all payments required by rules of the
12Department by electronic funds transfer. The term "annual tax
13liability" shall be the sum of the taxpayer's liabilities
14under this Act, and under all other State and local occupation
15and use tax laws administered by the Department, for the
16immediately preceding calendar year. The term "average monthly
17tax liability" means the sum of the taxpayer's liabilities
18under this Act, and under all other State and local occupation
19and use tax laws administered by the Department, for the
20immediately preceding calendar year divided by 12. Beginning
21on October 1, 2002, a taxpayer who has a tax liability in the
22amount set forth in subsection (b) of Section 2505-210 of the
23Department of Revenue Law shall make all payments required by
24rules of the Department by electronic funds transfer.
25 Before August 1 of each year beginning in 1993, the
26Department shall notify all taxpayers required to make

SB2219- 58 -LRB103 28577 HLH 54958 b
1payments by electronic funds transfer. All taxpayers required
2to make payments by electronic funds transfer shall make those
3payments for a minimum of one year beginning on October 1.
4 Any taxpayer not required to make payments by electronic
5funds transfer may make payments by electronic funds transfer
6with the permission of the Department.
7 All taxpayers required to make payment by electronic funds
8transfer and any taxpayers authorized to voluntarily make
9payments by electronic funds transfer shall make those
10payments in the manner authorized by the Department.
11 The Department shall adopt such rules as are necessary to
12effectuate a program of electronic funds transfer and the
13requirements of this Section.
14 If the serviceman is otherwise required to file a monthly
15return and if the serviceman's average monthly tax liability
16to the Department does not exceed $200, the Department may
17authorize his returns to be filed on a quarter annual basis,
18with the return for January, February and March of a given year
19being due by April 20 of such year; with the return for April,
20May and June of a given year being due by July 20 of such year;
21with the return for July, August and September of a given year
22being due by October 20 of such year, and with the return for
23October, November and December of a given year being due by
24January 20 of the following year.
25 If the serviceman is otherwise required to file a monthly
26or quarterly return and if the serviceman's average monthly

SB2219- 59 -LRB103 28577 HLH 54958 b
1tax liability to the Department does not exceed $50, the
2Department may authorize his returns to be filed on an annual
3basis, with the return for a given year being due by January 20
4of the following year.
5 Such quarter annual and annual returns, as to form and
6substance, shall be subject to the same requirements as
7monthly returns.
8 Notwithstanding any other provision in this Act concerning
9the time within which a serviceman may file his return, in the
10case of any serviceman who ceases to engage in a kind of
11business which makes him responsible for filing returns under
12this Act, such serviceman shall file a final return under this
13Act with the Department not more than 1 month after
14discontinuing such business.
15 Where a serviceman collects the tax with respect to the
16selling price of property which he sells and the purchaser
17thereafter returns such property and the serviceman refunds
18the selling price thereof to the purchaser, such serviceman
19shall also refund, to the purchaser, the tax so collected from
20the purchaser. When filing his return for the period in which
21he refunds such tax to the purchaser, the serviceman may
22deduct the amount of the tax so refunded by him to the
23purchaser from any other Service Use Tax, Service Occupation
24Tax, retailers' occupation tax or use tax which such
25serviceman may be required to pay or remit to the Department,
26as shown by such return, provided that the amount of the tax to

SB2219- 60 -LRB103 28577 HLH 54958 b
1be deducted shall previously have been remitted to the
2Department by such serviceman. If the serviceman shall not
3previously have remitted the amount of such tax to the
4Department, he shall be entitled to no deduction hereunder
5upon refunding such tax to the purchaser.
6 Any serviceman filing a return hereunder shall also
7include the total tax upon the selling price of tangible
8personal property purchased for use by him as an incident to a
9sale of service, and such serviceman shall remit the amount of
10such tax to the Department when filing such return.
11 If experience indicates such action to be practicable, the
12Department may prescribe and furnish a combination or joint
13return which will enable servicemen, who are required to file
14returns hereunder and also under the Service Occupation Tax
15Act, to furnish all the return information required by both
16Acts on the one form.
17 Where the serviceman has more than one business registered
18with the Department under separate registration hereunder,
19such serviceman shall not file each return that is due as a
20single return covering all such registered businesses, but
21shall file separate returns for each such registered business.
22 Beginning January 1, 1990, each month the Department shall
23pay into the State and Local Tax Reform Fund, a special fund in
24the State Treasury, the net revenue realized for the preceding
25month from the 1% tax imposed under this Act.
26 On February 1, 2024, and in each month thereafter, the

SB2219- 61 -LRB103 28577 HLH 54958 b
1Department shall pay into the General Revenue Fund 62% of the
2net revenue realized for the preceding month from the 3.25%
3general rate on the selling price of tangible personal
4property that is purchased from a retailer located in a
5Community Revitalization Zone created under the Community
6Revitalization Zone Act. On February 1, 2024, and in each
7month thereafter, the Department shall pay into the State and
8Local Sales Tax Reform Fund 38% of the net revenue realized for
9the preceding month from the 3.25% general rate on the selling
10price of tangible personal property that is purchased from a
11retailer located in a Community Revitalization Zone created
12under the Community Revitalization Zone Act.
13 Beginning January 1, 1990, each month the Department shall
14pay into the State and Local Sales Tax Reform Fund 20% of the
15net revenue realized for the preceding month from the 6.25%
16general rate on transfers of tangible personal property, other
17than (i) tangible personal property which is purchased outside
18Illinois at retail from a retailer and which is titled or
19registered by an agency of this State's government and (ii)
20aviation fuel sold on or after December 1, 2019. This
21exception for aviation fuel only applies for so long as the
22revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2347133 are binding on the State.
24 For aviation fuel sold on or after December 1, 2019, each
25month the Department shall pay into the State Aviation Program
26Fund 20% of the net revenue realized for the preceding month

SB2219- 62 -LRB103 28577 HLH 54958 b
1from the 6.25% general rate on the selling price of aviation
2fuel, less an amount estimated by the Department to be
3required for refunds of the 20% portion of the tax on aviation
4fuel under this Act, which amount shall be deposited into the
5Aviation Fuel Sales Tax Refund Fund. The Department shall only
6pay moneys into the State Aviation Program Fund and the
7Aviation Fuel Sales Tax Refund Fund under this Act for so long
8as the revenue use requirements of 49 U.S.C. 47107(b) and 49
9U.S.C. 47133 are binding on the State.
10 Beginning August 1, 2000, each month the Department shall
11pay into the State and Local Sales Tax Reform Fund 100% of the
12net revenue realized for the preceding month from the 1.25%
13rate on the selling price of motor fuel and gasohol.
14 Beginning October 1, 2009, each month the Department shall
15pay into the Capital Projects Fund an amount that is equal to
16an amount estimated by the Department to represent 80% of the
17net revenue realized for the preceding month from the sale of
18candy, grooming and hygiene products, and soft drinks that had
19been taxed at a rate of 1% prior to September 1, 2009 but that
20are now taxed at 6.25%.
21 Beginning July 1, 2013, each month the Department shall
22pay into the Underground Storage Tank Fund from the proceeds
23collected under this Act, the Use Tax Act, the Service
24Occupation Tax Act, and the Retailers' Occupation Tax Act an
25amount equal to the average monthly deficit in the Underground
26Storage Tank Fund during the prior year, as certified annually

SB2219- 63 -LRB103 28577 HLH 54958 b
1by the Illinois Environmental Protection Agency, but the total
2payment into the Underground Storage Tank Fund under this Act,
3the Use Tax Act, the Service Occupation Tax Act, and the
4Retailers' Occupation Tax Act shall not exceed $18,000,000 in
5any State fiscal year. As used in this paragraph, the "average
6monthly deficit" shall be equal to the difference between the
7average monthly claims for payment by the fund and the average
8monthly revenues deposited into the fund, excluding payments
9made pursuant to this paragraph.
10 Beginning July 1, 2015, of the remainder of the moneys
11received by the Department under the Use Tax Act, this Act, the
12Service Occupation Tax Act, and the Retailers' Occupation Tax
13Act, each month the Department shall deposit $500,000 into the
14State Crime Laboratory Fund.
15 Of the remainder of the moneys received by the Department
16pursuant to this Act, (a) 1.75% thereof shall be paid into the
17Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
18and after July 1, 1989, 3.8% thereof shall be paid into the
19Build Illinois Fund; provided, however, that if in any fiscal
20year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
21may be, of the moneys received by the Department and required
22to be paid into the Build Illinois Fund pursuant to Section 3
23of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
24Act, Section 9 of the Service Use Tax Act, and Section 9 of the
25Service Occupation Tax Act, such Acts being hereinafter called
26the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case

SB2219- 64 -LRB103 28577 HLH 54958 b
1may be, of moneys being hereinafter called the "Tax Act
2Amount", and (2) the amount transferred to the Build Illinois
3Fund from the State and Local Sales Tax Reform Fund shall be
4less than the Annual Specified Amount (as defined in Section 3
5of the Retailers' Occupation Tax Act), an amount equal to the
6difference shall be immediately paid into the Build Illinois
7Fund from other moneys received by the Department pursuant to
8the Tax Acts; and further provided, that if on the last
9business day of any month the sum of (1) the Tax Act Amount
10required to be deposited into the Build Illinois Bond Account
11in the Build Illinois Fund during such month and (2) the amount
12transferred during such month to the Build Illinois Fund from
13the State and Local Sales Tax Reform Fund shall have been less
14than 1/12 of the Annual Specified Amount, an amount equal to
15the difference shall be immediately paid into the Build
16Illinois Fund from other moneys received by the Department
17pursuant to the Tax Acts; and, further provided, that in no
18event shall the payments required under the preceding proviso
19result in aggregate payments into the Build Illinois Fund
20pursuant to this clause (b) for any fiscal year in excess of
21the greater of (i) the Tax Act Amount or (ii) the Annual
22Specified Amount for such fiscal year; and, further provided,
23that the amounts payable into the Build Illinois Fund under
24this clause (b) shall be payable only until such time as the
25aggregate amount on deposit under each trust indenture
26securing Bonds issued and outstanding pursuant to the Build

SB2219- 65 -LRB103 28577 HLH 54958 b
1Illinois Bond Act is sufficient, taking into account any
2future investment income, to fully provide, in accordance with
3such indenture, for the defeasance of or the payment of the
4principal of, premium, if any, and interest on the Bonds
5secured by such indenture and on any Bonds expected to be
6issued thereafter and all fees and costs payable with respect
7thereto, all as certified by the Director of the Bureau of the
8Budget (now Governor's Office of Management and Budget). If on
9the last business day of any month in which Bonds are
10outstanding pursuant to the Build Illinois Bond Act, the
11aggregate of the moneys deposited in the Build Illinois Bond
12Account in the Build Illinois Fund in such month shall be less
13than the amount required to be transferred in such month from
14the Build Illinois Bond Account to the Build Illinois Bond
15Retirement and Interest Fund pursuant to Section 13 of the
16Build Illinois Bond Act, an amount equal to such deficiency
17shall be immediately paid from other moneys received by the
18Department pursuant to the Tax Acts to the Build Illinois
19Fund; provided, however, that any amounts paid to the Build
20Illinois Fund in any fiscal year pursuant to this sentence
21shall be deemed to constitute payments pursuant to clause (b)
22of the preceding sentence and shall reduce the amount
23otherwise payable for such fiscal year pursuant to clause (b)
24of the preceding sentence. The moneys received by the
25Department pursuant to this Act and required to be deposited
26into the Build Illinois Fund are subject to the pledge, claim

SB2219- 66 -LRB103 28577 HLH 54958 b
1and charge set forth in Section 12 of the Build Illinois Bond
2Act.
3 Subject to payment of amounts into the Build Illinois Fund
4as provided in the preceding paragraph or in any amendment
5thereto hereafter enacted, the following specified monthly
6installment of the amount requested in the certificate of the
7Chairman of the Metropolitan Pier and Exposition Authority
8provided under Section 8.25f of the State Finance Act, but not
9in excess of the sums designated as "Total Deposit", shall be
10deposited in the aggregate from collections under Section 9 of
11the Use Tax Act, Section 9 of the Service Use Tax Act, Section
129 of the Service Occupation Tax Act, and Section 3 of the
13Retailers' Occupation Tax Act into the McCormick Place
14Expansion Project Fund in the specified fiscal years.
15Fiscal YearTotal Deposit
161993 $0
171994 53,000,000
181995 58,000,000
191996 61,000,000
201997 64,000,000
211998 68,000,000
221999 71,000,000
232000 75,000,000
242001 80,000,000
252002 93,000,000

SB2219- 67 -LRB103 28577 HLH 54958 b
12003 99,000,000
22004103,000,000
32005108,000,000
42006113,000,000
52007119,000,000
62008126,000,000
72009132,000,000
82010139,000,000
92011146,000,000
102012153,000,000
112013161,000,000
122014170,000,000
132015179,000,000
142016189,000,000
152017199,000,000
162018210,000,000
172019221,000,000
182020233,000,000
192021300,000,000
202022300,000,000
212023300,000,000
222024 300,000,000
232025 300,000,000
242026 300,000,000
252027 375,000,000
262028 375,000,000

SB2219- 68 -LRB103 28577 HLH 54958 b
12029 375,000,000
22030 375,000,000
32031 375,000,000
42032 375,000,000
52033 375,000,000
62034375,000,000
72035375,000,000
82036450,000,000
9and
10each fiscal year
11thereafter that bonds
12are outstanding under
13Section 13.2 of the
14Metropolitan Pier and
15Exposition Authority Act,
16but not after fiscal year 2060.
17 Beginning July 20, 1993 and in each month of each fiscal
18year thereafter, one-eighth of the amount requested in the
19certificate of the Chairman of the Metropolitan Pier and
20Exposition Authority for that fiscal year, less the amount
21deposited into the McCormick Place Expansion Project Fund by
22the State Treasurer in the respective month under subsection
23(g) of Section 13 of the Metropolitan Pier and Exposition
24Authority Act, plus cumulative deficiencies in the deposits
25required under this Section for previous months and years,
26shall be deposited into the McCormick Place Expansion Project

SB2219- 69 -LRB103 28577 HLH 54958 b
1Fund, until the full amount requested for the fiscal year, but
2not in excess of the amount specified above as "Total
3Deposit", has been deposited.
4 Subject to payment of amounts into the Capital Projects
5Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
6and the McCormick Place Expansion Project Fund pursuant to the
7preceding paragraphs or in any amendments thereto hereafter
8enacted, for aviation fuel sold on or after December 1, 2019,
9the Department shall each month deposit into the Aviation Fuel
10Sales Tax Refund Fund an amount estimated by the Department to
11be required for refunds of the 80% portion of the tax on
12aviation fuel under this Act. The Department shall only
13deposit moneys into the Aviation Fuel Sales Tax Refund Fund
14under this paragraph for so long as the revenue use
15requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
16binding on the State.
17 Subject to payment of amounts into the Build Illinois Fund
18and the McCormick Place Expansion Project Fund pursuant to the
19preceding paragraphs or in any amendments thereto hereafter
20enacted, beginning July 1, 1993 and ending on September 30,
212013, the Department shall each month pay into the Illinois
22Tax Increment Fund 0.27% of 80% of the net revenue realized for
23the preceding month from the 6.25% general rate on the selling
24price of tangible personal property.
25 Subject to payment of amounts into the Build Illinois Fund
26and the McCormick Place Expansion Project Fund pursuant to the

SB2219- 70 -LRB103 28577 HLH 54958 b
1preceding paragraphs or in any amendments thereto hereafter
2enacted, beginning with the receipt of the first report of
3taxes paid by an eligible business and continuing for a
425-year period, the Department shall each month pay into the
5Energy Infrastructure Fund 80% of the net revenue realized
6from the 6.25% general rate on the selling price of
7Illinois-mined coal that was sold to an eligible business. For
8purposes of this paragraph, the term "eligible business" means
9a new electric generating facility certified pursuant to
10Section 605-332 of the Department of Commerce and Economic
11Opportunity Law of the Civil Administrative Code of Illinois.
12 Subject to payment of amounts into the Build Illinois
13Fund, the McCormick Place Expansion Project Fund, the Illinois
14Tax Increment Fund, and the Energy Infrastructure Fund
15pursuant to the preceding paragraphs or in any amendments to
16this Section hereafter enacted, beginning on the first day of
17the first calendar month to occur on or after August 26, 2014
18(the effective date of Public Act 98-1098), each month, from
19the collections made under Section 9 of the Use Tax Act,
20Section 9 of the Service Use Tax Act, Section 9 of the Service
21Occupation Tax Act, and Section 3 of the Retailers' Occupation
22Tax Act, the Department shall pay into the Tax Compliance and
23Administration Fund, to be used, subject to appropriation, to
24fund additional auditors and compliance personnel at the
25Department of Revenue, an amount equal to 1/12 of 5% of 80% of
26the cash receipts collected during the preceding fiscal year

SB2219- 71 -LRB103 28577 HLH 54958 b
1by the Audit Bureau of the Department under the Use Tax Act,
2the Service Use Tax Act, the Service Occupation Tax Act, the
3Retailers' Occupation Tax Act, and associated local occupation
4and use taxes administered by the Department.
5 Subject to payments of amounts into the Build Illinois
6Fund, the McCormick Place Expansion Project Fund, the Illinois
7Tax Increment Fund, the Energy Infrastructure Fund, and the
8Tax Compliance and Administration Fund as provided in this
9Section, beginning on July 1, 2018 the Department shall pay
10each month into the Downstate Public Transportation Fund the
11moneys required to be so paid under Section 2-3 of the
12Downstate Public Transportation Act.
13 Subject to successful execution and delivery of a
14public-private agreement between the public agency and private
15entity and completion of the civic build, beginning on July 1,
162023, of the remainder of the moneys received by the
17Department under the Use Tax Act, the Service Use Tax Act, the
18Service Occupation Tax Act, and this Act, the Department shall
19deposit the following specified deposits in the aggregate from
20collections under the Use Tax Act, the Service Use Tax Act, the
21Service Occupation Tax Act, and the Retailers' Occupation Tax
22Act, as required under Section 8.25g of the State Finance Act
23for distribution consistent with the Public-Private
24Partnership for Civic and Transit Infrastructure Project Act.
25The moneys received by the Department pursuant to this Act and
26required to be deposited into the Civic and Transit

SB2219- 72 -LRB103 28577 HLH 54958 b
1Infrastructure Fund are subject to the pledge, claim, and
2charge set forth in Section 25-55 of the Public-Private
3Partnership for Civic and Transit Infrastructure Project Act.
4As used in this paragraph, "civic build", "private entity",
5"public-private agreement", and "public agency" have the
6meanings provided in Section 25-10 of the Public-Private
7Partnership for Civic and Transit Infrastructure Project Act.
8 Fiscal Year............................Total Deposit
9 2024....................................$200,000,000
10 2025....................................$206,000,000
11 2026....................................$212,200,000
12 2027....................................$218,500,000
13 2028....................................$225,100,000
14 2029....................................$288,700,000
15 2030....................................$298,900,000
16 2031....................................$309,300,000
17 2032....................................$320,100,000
18 2033....................................$331,200,000
19 2034....................................$341,200,000
20 2035....................................$351,400,000
21 2036....................................$361,900,000
22 2037....................................$372,800,000
23 2038....................................$384,000,000
24 2039....................................$395,500,000
25 2040....................................$407,400,000
26 2041....................................$419,600,000

SB2219- 73 -LRB103 28577 HLH 54958 b
1 2042....................................$432,200,000
2 2043....................................$445,100,000
3 Beginning July 1, 2021 and until July 1, 2022, subject to
4the payment of amounts into the State and Local Sales Tax
5Reform Fund, the Build Illinois Fund, the McCormick Place
6Expansion Project Fund, the Illinois Tax Increment Fund, the
7Energy Infrastructure Fund, and the Tax Compliance and
8Administration Fund as provided in this Section, the
9Department shall pay each month into the Road Fund the amount
10estimated to represent 16% of the net revenue realized from
11the taxes imposed on motor fuel and gasohol. Beginning July 1,
122022 and until July 1, 2023, subject to the payment of amounts
13into the State and Local Sales Tax Reform Fund, the Build
14Illinois Fund, the McCormick Place Expansion Project Fund, the
15Illinois Tax Increment Fund, the Energy Infrastructure Fund,
16and the Tax Compliance and Administration Fund as provided in
17this Section, the Department shall pay each month into the
18Road Fund the amount estimated to represent 32% of the net
19revenue realized from the taxes imposed on motor fuel and
20gasohol. Beginning July 1, 2023 and until July 1, 2024,
21subject to the payment of amounts into the State and Local
22Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
23Place Expansion Project Fund, the Illinois Tax Increment Fund,
24the Energy Infrastructure Fund, and the Tax Compliance and
25Administration Fund as provided in this Section, the
26Department shall pay each month into the Road Fund the amount

SB2219- 74 -LRB103 28577 HLH 54958 b
1estimated to represent 48% of the net revenue realized from
2the taxes imposed on motor fuel and gasohol. Beginning July 1,
32024 and until July 1, 2025, subject to the payment of amounts
4into the State and Local Sales Tax Reform Fund, the Build
5Illinois Fund, the McCormick Place Expansion Project Fund, the
6Illinois Tax Increment Fund, the Energy Infrastructure Fund,
7and the Tax Compliance and Administration Fund as provided in
8this Section, the Department shall pay each month into the
9Road Fund the amount estimated to represent 64% of the net
10revenue realized from the taxes imposed on motor fuel and
11gasohol. Beginning on July 1, 2025, subject to the payment of
12amounts into the State and Local Sales Tax Reform Fund, the
13Build Illinois Fund, the McCormick Place Expansion Project
14Fund, the Illinois Tax Increment Fund, the Energy
15Infrastructure Fund, and the Tax Compliance and Administration
16Fund as provided in this Section, the Department shall pay
17each month into the Road Fund the amount estimated to
18represent 80% of the net revenue realized from the taxes
19imposed on motor fuel and gasohol. As used in this paragraph
20"motor fuel" has the meaning given to that term in Section 1.1
21of the Motor Fuel Tax Law, and "gasohol" has the meaning given
22to that term in Section 3-40 of the Use Tax Act.
23 Of the remainder of the moneys received by the Department
24pursuant to this Act, 75% thereof shall be paid into the
25General Revenue Fund of the State Treasury and 25% shall be
26reserved in a special account and used only for the transfer to

SB2219- 75 -LRB103 28577 HLH 54958 b
1the Common School Fund as part of the monthly transfer from the
2General Revenue Fund in accordance with Section 8a of the
3State Finance Act.
4 As soon as possible after the first day of each month, upon
5certification of the Department of Revenue, the Comptroller
6shall order transferred and the Treasurer shall transfer from
7the General Revenue Fund to the Motor Fuel Tax Fund an amount
8equal to 1.7% of 80% of the net revenue realized under this Act
9for the second preceding month. Beginning April 1, 2000, this
10transfer is no longer required and shall not be made.
11 Net revenue realized for a month shall be the revenue
12collected by the State pursuant to this Act, less the amount
13paid out during that month as refunds to taxpayers for
14overpayment of liability.
15(Source: P.A. 101-10, Article 15, Section 15-15, eff. 6-5-19;
16101-10, Article 25, Section 25-110, eff. 6-5-19; 101-27, eff.
176-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
18101-636, eff. 6-10-20; 102-700, eff. 4-19-22.)
19 Section 910. The Service Occupation Tax Act is amended by
20changing Sections 3-10 and 9 as follows:
21 (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
22 Sec. 3-10. Rate of tax. Unless otherwise provided in this
23Section, the tax imposed by this Act is at the rate of 6.25% of
24the "selling price", as defined in Section 2 of the Service Use

SB2219- 76 -LRB103 28577 HLH 54958 b
1Tax Act, of the tangible personal property. For the purpose of
2computing this tax, in no event shall the "selling price" be
3less than the cost price to the serviceman of the tangible
4personal property transferred. The selling price of each item
5of tangible personal property transferred as an incident of a
6sale of service may be shown as a distinct and separate item on
7the serviceman's billing to the service customer. If the
8selling price is not so shown, the selling price of the
9tangible personal property is deemed to be 50% of the
10serviceman's entire billing to the service customer. When,
11however, a serviceman contracts to design, develop, and
12produce special order machinery or equipment, the tax imposed
13by this Act shall be based on the serviceman's cost price of
14the tangible personal property transferred incident to the
15completion of the contract.
16 Beginning on January 1, 2024, with respect to tangible
17personal property that is purchased from a retailer located in
18a Community Revitalization Zone created under the Community
19Revitalization Zone Act (other than tangible personal property
20that is otherwise subject to a 1% rate of tax or a 1.25% rate
21of tax under this Act), the tax is imposed at the rate of
223.25%.
23 Beginning on July 1, 2000 and through December 31, 2000,
24with respect to motor fuel, as defined in Section 1.1 of the
25Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
26the Use Tax Act, the tax is imposed at the rate of 1.25%.

SB2219- 77 -LRB103 28577 HLH 54958 b
1 With respect to gasohol, as defined in the Use Tax Act, the
2tax imposed by this Act shall apply to (i) 70% of the cost
3price of property transferred as an incident to the sale of
4service on or after January 1, 1990, and before July 1, 2003,
5(ii) 80% of the selling price of property transferred as an
6incident to the sale of service on or after July 1, 2003 and on
7or before July 1, 2017, and (iii) 100% of the cost price
8thereafter. If, at any time, however, the tax under this Act on
9sales of gasohol, as defined in the Use Tax Act, is imposed at
10the rate of 1.25%, then the tax imposed by this Act applies to
11100% of the proceeds of sales of gasohol made during that time.
12 With respect to majority blended ethanol fuel, as defined
13in the Use Tax Act, the tax imposed by this Act does not apply
14to the selling price of property transferred as an incident to
15the sale of service on or after July 1, 2003 and on or before
16December 31, 2023 but applies to 100% of the selling price
17thereafter.
18 With respect to biodiesel blends, as defined in the Use
19Tax Act, with no less than 1% and no more than 10% biodiesel,
20the tax imposed by this Act applies to (i) 80% of the selling
21price of property transferred as an incident to the sale of
22service on or after July 1, 2003 and on or before December 31,
232018 and (ii) 100% of the proceeds of the selling price after
24December 31, 2018 and before January 1, 2024. On and after
25January 1, 2024 and on or before December 31, 2030, the
26taxation of biodiesel, renewable diesel, and biodiesel blends

SB2219- 78 -LRB103 28577 HLH 54958 b
1shall be as provided in Section 3-5.1 of the Use Tax Act. If,
2at any time, however, the tax under this Act on sales of
3biodiesel blends, as defined in the Use Tax Act, with no less
4than 1% and no more than 10% biodiesel is imposed at the rate
5of 1.25%, then the tax imposed by this Act applies to 100% of
6the proceeds of sales of biodiesel blends with no less than 1%
7and no more than 10% biodiesel made during that time.
8 With respect to biodiesel, as defined in the Use Tax Act,
9and biodiesel blends, as defined in the Use Tax Act, with more
10than 10% but no more than 99% biodiesel material, the tax
11imposed by this Act does not apply to the proceeds of the
12selling price of property transferred as an incident to the
13sale of service on or after July 1, 2003 and on or before
14December 31, 2023. On and after January 1, 2024 and on or
15before December 31, 2030, the taxation of biodiesel, renewable
16diesel, and biodiesel blends shall be as provided in Section
173-5.1 of the Use Tax Act.
18 At the election of any registered serviceman made for each
19fiscal year, sales of service in which the aggregate annual
20cost price of tangible personal property transferred as an
21incident to the sales of service is less than 35%, or 75% in
22the case of servicemen transferring prescription drugs or
23servicemen engaged in graphic arts production, of the
24aggregate annual total gross receipts from all sales of
25service, the tax imposed by this Act shall be based on the
26serviceman's cost price of the tangible personal property

SB2219- 79 -LRB103 28577 HLH 54958 b
1transferred incident to the sale of those services.
2 Until July 1, 2022 and beginning again on July 1, 2023, the
3tax shall be imposed at the rate of 1% on food prepared for
4immediate consumption and transferred incident to a sale of
5service subject to this Act or the Service Use Tax Act by an
6entity licensed under the Hospital Licensing Act, the Nursing
7Home Care Act, the Assisted Living and Shared Housing Act, the
8ID/DD Community Care Act, the MC/DD Act, the Specialized
9Mental Health Rehabilitation Act of 2013, or the Child Care
10Act of 1969, or an entity that holds a permit issued pursuant
11to the Life Care Facilities Act. Until July 1, 2022 and
12beginning again on July 1, 2023, the tax shall also be imposed
13at the rate of 1% on food for human consumption that is to be
14consumed off the premises where it is sold (other than
15alcoholic beverages, food consisting of or infused with adult
16use cannabis, soft drinks, and food that has been prepared for
17immediate consumption and is not otherwise included in this
18paragraph).
19 Beginning on July 1, 2022 and until July 1, 2023, the tax
20shall be imposed at the rate of 0% on food prepared for
21immediate consumption and transferred incident to a sale of
22service subject to this Act or the Service Use Tax Act by an
23entity licensed under the Hospital Licensing Act, the Nursing
24Home Care Act, the Assisted Living and Shared Housing Act, the
25ID/DD Community Care Act, the MC/DD Act, the Specialized
26Mental Health Rehabilitation Act of 2013, or the Child Care

SB2219- 80 -LRB103 28577 HLH 54958 b
1Act of 1969, or an entity that holds a permit issued pursuant
2to the Life Care Facilities Act. Beginning July 1, 2022 and
3until July 1, 2023, the tax shall also be imposed at the rate
4of 0% on food for human consumption that is to be consumed off
5the premises where it is sold (other than alcoholic beverages,
6food consisting of or infused with adult use cannabis, soft
7drinks, and food that has been prepared for immediate
8consumption and is not otherwise included in this paragraph).
9 The tax shall also be imposed at the rate of 1% on
10prescription and nonprescription medicines, drugs, medical
11appliances, products classified as Class III medical devices
12by the United States Food and Drug Administration that are
13used for cancer treatment pursuant to a prescription, as well
14as any accessories and components related to those devices,
15modifications to a motor vehicle for the purpose of rendering
16it usable by a person with a disability, and insulin, blood
17sugar testing materials, syringes, and needles used by human
18diabetics. For the purposes of this Section, until September
191, 2009: the term "soft drinks" means any complete, finished,
20ready-to-use, non-alcoholic drink, whether carbonated or not,
21including, but not limited to, soda water, cola, fruit juice,
22vegetable juice, carbonated water, and all other preparations
23commonly known as soft drinks of whatever kind or description
24that are contained in any closed or sealed can, carton, or
25container, regardless of size; but "soft drinks" does not
26include coffee, tea, non-carbonated water, infant formula,

SB2219- 81 -LRB103 28577 HLH 54958 b
1milk or milk products as defined in the Grade A Pasteurized
2Milk and Milk Products Act, or drinks containing 50% or more
3natural fruit or vegetable juice.
4 Notwithstanding any other provisions of this Act,
5beginning September 1, 2009, "soft drinks" means non-alcoholic
6beverages that contain natural or artificial sweeteners. "Soft
7drinks" does do not include beverages that contain milk or
8milk products, soy, rice or similar milk substitutes, or
9greater than 50% of vegetable or fruit juice by volume.
10 Until August 1, 2009, and notwithstanding any other
11provisions of this Act, "food for human consumption that is to
12be consumed off the premises where it is sold" includes all
13food sold through a vending machine, except soft drinks and
14food products that are dispensed hot from a vending machine,
15regardless of the location of the vending machine. Beginning
16August 1, 2009, and notwithstanding any other provisions of
17this Act, "food for human consumption that is to be consumed
18off the premises where it is sold" includes all food sold
19through a vending machine, except soft drinks, candy, and food
20products that are dispensed hot from a vending machine,
21regardless of the location of the vending machine.
22 Notwithstanding any other provisions of this Act,
23beginning September 1, 2009, "food for human consumption that
24is to be consumed off the premises where it is sold" does not
25include candy. For purposes of this Section, "candy" means a
26preparation of sugar, honey, or other natural or artificial

SB2219- 82 -LRB103 28577 HLH 54958 b
1sweeteners in combination with chocolate, fruits, nuts or
2other ingredients or flavorings in the form of bars, drops, or
3pieces. "Candy" does not include any preparation that contains
4flour or requires refrigeration.
5 Notwithstanding any other provisions of this Act,
6beginning September 1, 2009, "nonprescription medicines and
7drugs" does not include grooming and hygiene products. For
8purposes of this Section, "grooming and hygiene products"
9includes, but is not limited to, soaps and cleaning solutions,
10shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
11lotions and screens, unless those products are available by
12prescription only, regardless of whether the products meet the
13definition of "over-the-counter-drugs". For the purposes of
14this paragraph, "over-the-counter-drug" means a drug for human
15use that contains a label that identifies the product as a drug
16as required by 21 CFR C.F.R. § 201.66. The
17"over-the-counter-drug" label includes:
18 (A) a A "Drug Facts" panel; or
19 (B) a A statement of the "active ingredient(s)" with a
20 list of those ingredients contained in the compound,
21 substance or preparation.
22 Beginning on January 1, 2014 (the effective date of Public
23Act 98-122), "prescription and nonprescription medicines and
24drugs" includes medical cannabis purchased from a registered
25dispensing organization under the Compassionate Use of Medical
26Cannabis Program Act.

SB2219- 83 -LRB103 28577 HLH 54958 b
1 As used in this Section, "adult use cannabis" means
2cannabis subject to tax under the Cannabis Cultivation
3Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
4and does not include cannabis subject to tax under the
5Compassionate Use of Medical Cannabis Program Act.
6(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
7102-4, eff. 4-27-21; 102-16, eff. 6-17-21; 102-700, Article
820, Section 20-15, eff. 4-19-22; 102-700, Article 60, Section
960-25, eff. 4-19-22; revised 6-1-22.)
10 (35 ILCS 115/9) (from Ch. 120, par. 439.109)
11 Sec. 9. Each serviceman required or authorized to collect
12the tax herein imposed shall pay to the Department the amount
13of such tax at the time when he is required to file his return
14for the period during which such tax was collectible, less a
15discount of 2.1% prior to January 1, 1990, and 1.75% on and
16after January 1, 1990, or $5 per calendar year, whichever is
17greater, which is allowed to reimburse the serviceman for
18expenses incurred in collecting the tax, keeping records,
19preparing and filing returns, remitting the tax and supplying
20data to the Department on request. When determining the
21discount allowed under this Section, servicemen shall include
22the amount of tax that would have been due at the 1% rate but
23for the 0% rate imposed under this amendatory Act of the 102nd
24General Assembly. The discount under this Section is not
25allowed for the 1.25% portion of taxes paid on aviation fuel

SB2219- 84 -LRB103 28577 HLH 54958 b
1that is subject to the revenue use requirements of 49 U.S.C.
247107(b) and 49 U.S.C. 47133. The discount allowed under this
3Section is allowed only for returns that are filed in the
4manner required by this Act. The Department may disallow the
5discount for servicemen whose certificate of registration is
6revoked at the time the return is filed, but only if the
7Department's decision to revoke the certificate of
8registration has become final.
9 Where such tangible personal property is sold under a
10conditional sales contract, or under any other form of sale
11wherein the payment of the principal sum, or a part thereof, is
12extended beyond the close of the period for which the return is
13filed, the serviceman, in collecting the tax may collect, for
14each tax return period, only the tax applicable to the part of
15the selling price actually received during such tax return
16period.
17 Except as provided hereinafter in this Section, on or
18before the twentieth day of each calendar month, such
19serviceman shall file a return for the preceding calendar
20month in accordance with reasonable rules and regulations to
21be promulgated by the Department of Revenue. Such return shall
22be filed on a form prescribed by the Department and shall
23contain such information as the Department may reasonably
24require. The return shall include the gross receipts which
25were received during the preceding calendar month or quarter
26on the following items upon which tax would have been due but

SB2219- 85 -LRB103 28577 HLH 54958 b
1for the 0% rate imposed under this amendatory Act of the 102nd
2General Assembly: (i) food for human consumption that is to be
3consumed off the premises where it is sold (other than
4alcoholic beverages, food consisting of or infused with adult
5use cannabis, soft drinks, and food that has been prepared for
6immediate consumption); and (ii) food prepared for immediate
7consumption and transferred incident to a sale of service
8subject to this Act or the Service Use Tax Act by an entity
9licensed under the Hospital Licensing Act, the Nursing Home
10Care Act, the Assisted Living and Shared Housing Act, the
11ID/DD Community Care Act, the MC/DD Act, the Specialized
12Mental Health Rehabilitation Act of 2013, or the Child Care
13Act of 1969, or an entity that holds a permit issued pursuant
14to the Life Care Facilities Act. The return shall also include
15the amount of tax that would have been due on the items listed
16in the previous sentence but for the 0% rate imposed under this
17amendatory Act of the 102nd General Assembly.
18 On and after January 1, 2018, with respect to servicemen
19whose annual gross receipts average $20,000 or more, all
20returns required to be filed pursuant to this Act shall be
21filed electronically. Servicemen who demonstrate that they do
22not have access to the Internet or demonstrate hardship in
23filing electronically may petition the Department to waive the
24electronic filing requirement.
25 The Department may require returns to be filed on a
26quarterly basis. If so required, a return for each calendar

SB2219- 86 -LRB103 28577 HLH 54958 b
1quarter shall be filed on or before the twentieth day of the
2calendar month following the end of such calendar quarter. The
3taxpayer shall also file a return with the Department for each
4of the first two months of each calendar quarter, on or before
5the twentieth day of the following calendar month, stating:
6 1. The name of the seller;
7 2. The address of the principal place of business from
8 which he engages in business as a serviceman in this
9 State;
10 3. The total amount of taxable receipts received by
11 him during the preceding calendar month, including
12 receipts from charge and time sales, but less all
13 deductions allowed by law;
14 4. The amount of credit provided in Section 2d of this
15 Act;
16 5. The amount of tax due;
17 5-5. The signature of the taxpayer; and
18 6. Such other reasonable information as the Department
19 may require.
20 Each serviceman required or authorized to collect the tax
21herein imposed on aviation fuel acquired as an incident to the
22purchase of a service in this State during the preceding
23calendar month shall, instead of reporting and paying tax as
24otherwise required by this Section, report and pay such tax on
25a separate aviation fuel tax return. The requirements related
26to the return shall be as otherwise provided in this Section.

SB2219- 87 -LRB103 28577 HLH 54958 b
1Notwithstanding any other provisions of this Act to the
2contrary, servicemen transferring aviation fuel incident to
3sales of service shall file all aviation fuel tax returns and
4shall make all aviation fuel tax payments by electronic means
5in the manner and form required by the Department. For
6purposes of this Section, "aviation fuel" means jet fuel and
7aviation gasoline.
8 If a taxpayer fails to sign a return within 30 days after
9the proper notice and demand for signature by the Department,
10the return shall be considered valid and any amount shown to be
11due on the return shall be deemed assessed.
12 Notwithstanding any other provision of this Act to the
13contrary, servicemen subject to tax on cannabis shall file all
14cannabis tax returns and shall make all cannabis tax payments
15by electronic means in the manner and form required by the
16Department.
17 Prior to October 1, 2003, and on and after September 1,
182004 a serviceman may accept a Manufacturer's Purchase Credit
19certification from a purchaser in satisfaction of Service Use
20Tax as provided in Section 3-70 of the Service Use Tax Act if
21the purchaser provides the appropriate documentation as
22required by Section 3-70 of the Service Use Tax Act. A
23Manufacturer's Purchase Credit certification, accepted prior
24to October 1, 2003 or on or after September 1, 2004 by a
25serviceman as provided in Section 3-70 of the Service Use Tax
26Act, may be used by that serviceman to satisfy Service

SB2219- 88 -LRB103 28577 HLH 54958 b
1Occupation Tax liability in the amount claimed in the
2certification, not to exceed 6.25% of the receipts subject to
3tax from a qualifying purchase. A Manufacturer's Purchase
4Credit reported on any original or amended return filed under
5this Act after October 20, 2003 for reporting periods prior to
6September 1, 2004 shall be disallowed. Manufacturer's Purchase
7Credit reported on annual returns due on or after January 1,
82005 will be disallowed for periods prior to September 1,
92004. No Manufacturer's Purchase Credit may be used after
10September 30, 2003 through August 31, 2004 to satisfy any tax
11liability imposed under this Act, including any audit
12liability.
13 If the serviceman's average monthly tax liability to the
14Department does not exceed $200, the Department may authorize
15his returns to be filed on a quarter annual basis, with the
16return for January, February and March of a given year being
17due by April 20 of such year; with the return for April, May
18and June of a given year being due by July 20 of such year;
19with the return for July, August and September of a given year
20being due by October 20 of such year, and with the return for
21October, November and December of a given year being due by
22January 20 of the following year.
23 If the serviceman's average monthly tax liability to the
24Department does not exceed $50, the Department may authorize
25his returns to be filed on an annual basis, with the return for
26a given year being due by January 20 of the following year.

SB2219- 89 -LRB103 28577 HLH 54958 b
1 Such quarter annual and annual returns, as to form and
2substance, shall be subject to the same requirements as
3monthly returns.
4 Notwithstanding any other provision in this Act concerning
5the time within which a serviceman may file his return, in the
6case of any serviceman who ceases to engage in a kind of
7business which makes him responsible for filing returns under
8this Act, such serviceman shall file a final return under this
9Act with the Department not more than 1 month after
10discontinuing such business.
11 Beginning October 1, 1993, a taxpayer who has an average
12monthly tax liability of $150,000 or more shall make all
13payments required by rules of the Department by electronic
14funds transfer. Beginning October 1, 1994, a taxpayer who has
15an average monthly tax liability of $100,000 or more shall
16make all payments required by rules of the Department by
17electronic funds transfer. Beginning October 1, 1995, a
18taxpayer who has an average monthly tax liability of $50,000
19or more shall make all payments required by rules of the
20Department by electronic funds transfer. Beginning October 1,
212000, a taxpayer who has an annual tax liability of $200,000 or
22more shall make all payments required by rules of the
23Department by electronic funds transfer. The term "annual tax
24liability" shall be the sum of the taxpayer's liabilities
25under this Act, and under all other State and local occupation
26and use tax laws administered by the Department, for the

SB2219- 90 -LRB103 28577 HLH 54958 b
1immediately preceding calendar year. The term "average monthly
2tax liability" means the sum of the taxpayer's liabilities
3under this Act, and under all other State and local occupation
4and use tax laws administered by the Department, for the
5immediately preceding calendar year divided by 12. Beginning
6on October 1, 2002, a taxpayer who has a tax liability in the
7amount set forth in subsection (b) of Section 2505-210 of the
8Department of Revenue Law shall make all payments required by
9rules of the Department by electronic funds transfer.
10 Before August 1 of each year beginning in 1993, the
11Department shall notify all taxpayers required to make
12payments by electronic funds transfer. All taxpayers required
13to make payments by electronic funds transfer shall make those
14payments for a minimum of one year beginning on October 1.
15 Any taxpayer not required to make payments by electronic
16funds transfer may make payments by electronic funds transfer
17with the permission of the Department.
18 All taxpayers required to make payment by electronic funds
19transfer and any taxpayers authorized to voluntarily make
20payments by electronic funds transfer shall make those
21payments in the manner authorized by the Department.
22 The Department shall adopt such rules as are necessary to
23effectuate a program of electronic funds transfer and the
24requirements of this Section.
25 Where a serviceman collects the tax with respect to the
26selling price of tangible personal property which he sells and

SB2219- 91 -LRB103 28577 HLH 54958 b
1the purchaser thereafter returns such tangible personal
2property and the serviceman refunds the selling price thereof
3to the purchaser, such serviceman shall also refund, to the
4purchaser, the tax so collected from the purchaser. When
5filing his return for the period in which he refunds such tax
6to the purchaser, the serviceman may deduct the amount of the
7tax so refunded by him to the purchaser from any other Service
8Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
9Use Tax which such serviceman may be required to pay or remit
10to the Department, as shown by such return, provided that the
11amount of the tax to be deducted shall previously have been
12remitted to the Department by such serviceman. If the
13serviceman shall not previously have remitted the amount of
14such tax to the Department, he shall be entitled to no
15deduction hereunder upon refunding such tax to the purchaser.
16 If experience indicates such action to be practicable, the
17Department may prescribe and furnish a combination or joint
18return which will enable servicemen, who are required to file
19returns hereunder and also under the Retailers' Occupation Tax
20Act, the Use Tax Act or the Service Use Tax Act, to furnish all
21the return information required by all said Acts on the one
22form.
23 Where the serviceman has more than one business registered
24with the Department under separate registrations hereunder,
25such serviceman shall file separate returns for each
26registered business.

SB2219- 92 -LRB103 28577 HLH 54958 b
1 On February 1, 2024, and in each month thereafter, the
2Department shall pay into the General Revenue Fund 62% of the
3net revenue realized for the preceding month from the 3.25%
4general rate on the selling price of tangible personal
5property that is purchased from a retailer located in a
6Community Revitalization Zone created under the Community
7Revitalization Zone Act. On February 1, 2024, and in each
8month thereafter, the Department shall pay into the Local
9Government Tax Fund 38% of the net revenue realized for the
10preceding month from the 3.25% general rate on the selling
11price of tangible personal property that is purchased from a
12retailer located in a Community Revitalization Zone created
13under the Community Revitalization Zone Act.
14 Beginning January 1, 1990, each month the Department shall
15pay into the Local Government Tax Fund the revenue realized
16for the preceding month from the 1% tax imposed under this Act.
17 Beginning January 1, 1990, each month the Department shall
18pay into the County and Mass Transit District Fund 4% of the
19revenue realized for the preceding month from the 6.25%
20general rate on sales of tangible personal property other than
21aviation fuel sold on or after December 1, 2019. This
22exception for aviation fuel only applies for so long as the
23revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2447133 are binding on the State.
25 Beginning August 1, 2000, each month the Department shall
26pay into the County and Mass Transit District Fund 20% of the

SB2219- 93 -LRB103 28577 HLH 54958 b
1net revenue realized for the preceding month from the 1.25%
2rate on the selling price of motor fuel and gasohol.
3 Beginning January 1, 1990, each month the Department shall
4pay into the Local Government Tax Fund 16% of the revenue
5realized for the preceding month from the 6.25% general rate
6on transfers of tangible personal property other than aviation
7fuel sold on or after December 1, 2019. This exception for
8aviation fuel only applies for so long as the revenue use
9requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
10binding on the State.
11 For aviation fuel sold on or after December 1, 2019, each
12month the Department shall pay into the State Aviation Program
13Fund 20% of the net revenue realized for the preceding month
14from the 6.25% general rate on the selling price of aviation
15fuel, less an amount estimated by the Department to be
16required for refunds of the 20% portion of the tax on aviation
17fuel under this Act, which amount shall be deposited into the
18Aviation Fuel Sales Tax Refund Fund. The Department shall only
19pay moneys into the State Aviation Program Fund and the
20Aviation Fuel Sales Tax Refund Fund under this Act for so long
21as the revenue use requirements of 49 U.S.C. 47107(b) and 49
22U.S.C. 47133 are binding on the State.
23 Beginning August 1, 2000, each month the Department shall
24pay into the Local Government Tax Fund 80% of the net revenue
25realized for the preceding month from the 1.25% rate on the
26selling price of motor fuel and gasohol.

SB2219- 94 -LRB103 28577 HLH 54958 b
1 Beginning October 1, 2009, each month the Department shall
2pay into the Capital Projects Fund an amount that is equal to
3an amount estimated by the Department to represent 80% of the
4net revenue realized for the preceding month from the sale of
5candy, grooming and hygiene products, and soft drinks that had
6been taxed at a rate of 1% prior to September 1, 2009 but that
7are now taxed at 6.25%.
8 Beginning July 1, 2013, each month the Department shall
9pay into the Underground Storage Tank Fund from the proceeds
10collected under this Act, the Use Tax Act, the Service Use Tax
11Act, and the Retailers' Occupation Tax Act an amount equal to
12the average monthly deficit in the Underground Storage Tank
13Fund during the prior year, as certified annually by the
14Illinois Environmental Protection Agency, but the total
15payment into the Underground Storage Tank Fund under this Act,
16the Use Tax Act, the Service Use Tax Act, and the Retailers'
17Occupation Tax Act shall not exceed $18,000,000 in any State
18fiscal year. As used in this paragraph, the "average monthly
19deficit" shall be equal to the difference between the average
20monthly claims for payment by the fund and the average monthly
21revenues deposited into the fund, excluding payments made
22pursuant to this paragraph.
23 Beginning July 1, 2015, of the remainder of the moneys
24received by the Department under the Use Tax Act, the Service
25Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
26each month the Department shall deposit $500,000 into the

SB2219- 95 -LRB103 28577 HLH 54958 b
1State Crime Laboratory Fund.
2 Of the remainder of the moneys received by the Department
3pursuant to this Act, (a) 1.75% thereof shall be paid into the
4Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
5and after July 1, 1989, 3.8% thereof shall be paid into the
6Build Illinois Fund; provided, however, that if in any fiscal
7year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
8may be, of the moneys received by the Department and required
9to be paid into the Build Illinois Fund pursuant to Section 3
10of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
11Act, Section 9 of the Service Use Tax Act, and Section 9 of the
12Service Occupation Tax Act, such Acts being hereinafter called
13the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
14may be, of moneys being hereinafter called the "Tax Act
15Amount", and (2) the amount transferred to the Build Illinois
16Fund from the State and Local Sales Tax Reform Fund shall be
17less than the Annual Specified Amount (as defined in Section 3
18of the Retailers' Occupation Tax Act), an amount equal to the
19difference shall be immediately paid into the Build Illinois
20Fund from other moneys received by the Department pursuant to
21the Tax Acts; and further provided, that if on the last
22business day of any month the sum of (1) the Tax Act Amount
23required to be deposited into the Build Illinois Account in
24the Build Illinois Fund during such month and (2) the amount
25transferred during such month to the Build Illinois Fund from
26the State and Local Sales Tax Reform Fund shall have been less

SB2219- 96 -LRB103 28577 HLH 54958 b
1than 1/12 of the Annual Specified Amount, an amount equal to
2the difference shall be immediately paid into the Build
3Illinois Fund from other moneys received by the Department
4pursuant to the Tax Acts; and, further provided, that in no
5event shall the payments required under the preceding proviso
6result in aggregate payments into the Build Illinois Fund
7pursuant to this clause (b) for any fiscal year in excess of
8the greater of (i) the Tax Act Amount or (ii) the Annual
9Specified Amount for such fiscal year; and, further provided,
10that the amounts payable into the Build Illinois Fund under
11this clause (b) shall be payable only until such time as the
12aggregate amount on deposit under each trust indenture
13securing Bonds issued and outstanding pursuant to the Build
14Illinois Bond Act is sufficient, taking into account any
15future investment income, to fully provide, in accordance with
16such indenture, for the defeasance of or the payment of the
17principal of, premium, if any, and interest on the Bonds
18secured by such indenture and on any Bonds expected to be
19issued thereafter and all fees and costs payable with respect
20thereto, all as certified by the Director of the Bureau of the
21Budget (now Governor's Office of Management and Budget). If on
22the last business day of any month in which Bonds are
23outstanding pursuant to the Build Illinois Bond Act, the
24aggregate of the moneys deposited in the Build Illinois Bond
25Account in the Build Illinois Fund in such month shall be less
26than the amount required to be transferred in such month from

SB2219- 97 -LRB103 28577 HLH 54958 b
1the Build Illinois Bond Account to the Build Illinois Bond
2Retirement and Interest Fund pursuant to Section 13 of the
3Build Illinois Bond Act, an amount equal to such deficiency
4shall be immediately paid from other moneys received by the
5Department pursuant to the Tax Acts to the Build Illinois
6Fund; provided, however, that any amounts paid to the Build
7Illinois Fund in any fiscal year pursuant to this sentence
8shall be deemed to constitute payments pursuant to clause (b)
9of the preceding sentence and shall reduce the amount
10otherwise payable for such fiscal year pursuant to clause (b)
11of the preceding sentence. The moneys received by the
12Department pursuant to this Act and required to be deposited
13into the Build Illinois Fund are subject to the pledge, claim
14and charge set forth in Section 12 of the Build Illinois Bond
15Act.
16 Subject to payment of amounts into the Build Illinois Fund
17as provided in the preceding paragraph or in any amendment
18thereto hereafter enacted, the following specified monthly
19installment of the amount requested in the certificate of the
20Chairman of the Metropolitan Pier and Exposition Authority
21provided under Section 8.25f of the State Finance Act, but not
22in excess of the sums designated as "Total Deposit", shall be
23deposited in the aggregate from collections under Section 9 of
24the Use Tax Act, Section 9 of the Service Use Tax Act, Section
259 of the Service Occupation Tax Act, and Section 3 of the
26Retailers' Occupation Tax Act into the McCormick Place

SB2219- 98 -LRB103 28577 HLH 54958 b
1Expansion Project Fund in the specified fiscal years.
2Fiscal YearTotal Deposit
31993 $0
41994 53,000,000
51995 58,000,000
61996 61,000,000
71997 64,000,000
81998 68,000,000
91999 71,000,000
102000 75,000,000
112001 80,000,000
122002 93,000,000
132003 99,000,000
142004103,000,000
152005108,000,000
162006113,000,000
172007119,000,000
182008126,000,000
192009132,000,000
202010139,000,000
212011146,000,000
222012153,000,000
232013161,000,000
242014170,000,000
252015179,000,000

SB2219- 99 -LRB103 28577 HLH 54958 b
12016189,000,000
22017199,000,000
32018210,000,000
42019221,000,000
52020233,000,000
62021300,000,000
72022300,000,000
82023300,000,000
92024 300,000,000
102025 300,000,000
112026 300,000,000
122027 375,000,000
132028 375,000,000
142029 375,000,000
152030 375,000,000
162031 375,000,000
172032 375,000,000
182033 375,000,000
192034375,000,000
202035375,000,000
212036450,000,000
22and
23each fiscal year
24thereafter that bonds
25are outstanding under
26Section 13.2 of the

SB2219- 100 -LRB103 28577 HLH 54958 b
1Metropolitan Pier and
2Exposition Authority Act,
3but not after fiscal year 2060.
4 Beginning July 20, 1993 and in each month of each fiscal
5year thereafter, one-eighth of the amount requested in the
6certificate of the Chairman of the Metropolitan Pier and
7Exposition Authority for that fiscal year, less the amount
8deposited into the McCormick Place Expansion Project Fund by
9the State Treasurer in the respective month under subsection
10(g) of Section 13 of the Metropolitan Pier and Exposition
11Authority Act, plus cumulative deficiencies in the deposits
12required under this Section for previous months and years,
13shall be deposited into the McCormick Place Expansion Project
14Fund, until the full amount requested for the fiscal year, but
15not in excess of the amount specified above as "Total
16Deposit", has been deposited.
17 Subject to payment of amounts into the Capital Projects
18Fund, the Build Illinois Fund, and the McCormick Place
19Expansion Project Fund pursuant to the preceding paragraphs or
20in any amendments thereto hereafter enacted, for aviation fuel
21sold on or after December 1, 2019, the Department shall each
22month deposit into the Aviation Fuel Sales Tax Refund Fund an
23amount estimated by the Department to be required for refunds
24of the 80% portion of the tax on aviation fuel under this Act.
25The Department shall only deposit moneys into the Aviation
26Fuel Sales Tax Refund Fund under this paragraph for so long as

SB2219- 101 -LRB103 28577 HLH 54958 b
1the revenue use requirements of 49 U.S.C. 47107(b) and 49
2U.S.C. 47133 are binding on the State.
3 Subject to payment of amounts into the Build Illinois Fund
4and the McCormick Place Expansion Project Fund pursuant to the
5preceding paragraphs or in any amendments thereto hereafter
6enacted, beginning July 1, 1993 and ending on September 30,
72013, the Department shall each month pay into the Illinois
8Tax Increment Fund 0.27% of 80% of the net revenue realized for
9the preceding month from the 6.25% general rate on the selling
10price of tangible personal property.
11 Subject to payment of amounts into the Build Illinois Fund
12and the McCormick Place Expansion Project Fund pursuant to the
13preceding paragraphs or in any amendments thereto hereafter
14enacted, beginning with the receipt of the first report of
15taxes paid by an eligible business and continuing for a
1625-year period, the Department shall each month pay into the
17Energy Infrastructure Fund 80% of the net revenue realized
18from the 6.25% general rate on the selling price of
19Illinois-mined coal that was sold to an eligible business. For
20purposes of this paragraph, the term "eligible business" means
21a new electric generating facility certified pursuant to
22Section 605-332 of the Department of Commerce and Economic
23Opportunity Law of the Civil Administrative Code of Illinois.
24 Subject to payment of amounts into the Build Illinois
25Fund, the McCormick Place Expansion Project Fund, the Illinois
26Tax Increment Fund, and the Energy Infrastructure Fund

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1pursuant to the preceding paragraphs or in any amendments to
2this Section hereafter enacted, beginning on the first day of
3the first calendar month to occur on or after August 26, 2014
4(the effective date of Public Act 98-1098), each month, from
5the collections made under Section 9 of the Use Tax Act,
6Section 9 of the Service Use Tax Act, Section 9 of the Service
7Occupation Tax Act, and Section 3 of the Retailers' Occupation
8Tax Act, the Department shall pay into the Tax Compliance and
9Administration Fund, to be used, subject to appropriation, to
10fund additional auditors and compliance personnel at the
11Department of Revenue, an amount equal to 1/12 of 5% of 80% of
12the cash receipts collected during the preceding fiscal year
13by the Audit Bureau of the Department under the Use Tax Act,
14the Service Use Tax Act, the Service Occupation Tax Act, the
15Retailers' Occupation Tax Act, and associated local occupation
16and use taxes administered by the Department.
17 Subject to payments of amounts into the Build Illinois
18Fund, the McCormick Place Expansion Project Fund, the Illinois
19Tax Increment Fund, the Energy Infrastructure Fund, and the
20Tax Compliance and Administration Fund as provided in this
21Section, beginning on July 1, 2018 the Department shall pay
22each month into the Downstate Public Transportation Fund the
23moneys required to be so paid under Section 2-3 of the
24Downstate Public Transportation Act.
25 Subject to successful execution and delivery of a
26public-private agreement between the public agency and private

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1entity and completion of the civic build, beginning on July 1,
22023, of the remainder of the moneys received by the
3Department under the Use Tax Act, the Service Use Tax Act, the
4Service Occupation Tax Act, and this Act, the Department shall
5deposit the following specified deposits in the aggregate from
6collections under the Use Tax Act, the Service Use Tax Act, the
7Service Occupation Tax Act, and the Retailers' Occupation Tax
8Act, as required under Section 8.25g of the State Finance Act
9for distribution consistent with the Public-Private
10Partnership for Civic and Transit Infrastructure Project Act.
11The moneys received by the Department pursuant to this Act and
12required to be deposited into the Civic and Transit
13Infrastructure Fund are subject to the pledge, claim and
14charge set forth in Section 25-55 of the Public-Private
15Partnership for Civic and Transit Infrastructure Project Act.
16As used in this paragraph, "civic build", "private entity",
17"public-private agreement", and "public agency" have the
18meanings provided in Section 25-10 of the Public-Private
19Partnership for Civic and Transit Infrastructure Project Act.
20 Fiscal Year............................Total Deposit
21 2024....................................$200,000,000
22 2025....................................$206,000,000
23 2026....................................$212,200,000
24 2027....................................$218,500,000
25 2028....................................$225,100,000
26 2029....................................$288,700,000

SB2219- 104 -LRB103 28577 HLH 54958 b
1 2030....................................$298,900,000
2 2031....................................$309,300,000
3 2032....................................$320,100,000
4 2033....................................$331,200,000
5 2034....................................$341,200,000
6 2035....................................$351,400,000
7 2036....................................$361,900,000
8 2037....................................$372,800,000
9 2038....................................$384,000,000
10 2039....................................$395,500,000
11 2040....................................$407,400,000
12 2041....................................$419,600,000
13 2042....................................$432,200,000
14 2043....................................$445,100,000
15 Beginning July 1, 2021 and until July 1, 2022, subject to
16the payment of amounts into the County and Mass Transit
17District Fund, the Local Government Tax Fund, the Build
18Illinois Fund, the McCormick Place Expansion Project Fund, the
19Illinois Tax Increment Fund, the Energy Infrastructure Fund,
20and the Tax Compliance and Administration Fund as provided in
21this Section, the Department shall pay each month into the
22Road Fund the amount estimated to represent 16% of the net
23revenue realized from the taxes imposed on motor fuel and
24gasohol. Beginning July 1, 2022 and until July 1, 2023,
25subject to the payment of amounts into the County and Mass
26Transit District Fund, the Local Government Tax Fund, the

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1Build Illinois Fund, the McCormick Place Expansion Project
2Fund, the Illinois Tax Increment Fund, the Energy
3Infrastructure Fund, and the Tax Compliance and Administration
4Fund as provided in this Section, the Department shall pay
5each month into the Road Fund the amount estimated to
6represent 32% of the net revenue realized from the taxes
7imposed on motor fuel and gasohol. Beginning July 1, 2023 and
8until July 1, 2024, subject to the payment of amounts into the
9County and Mass Transit District Fund, the Local Government
10Tax Fund, the Build Illinois Fund, the McCormick Place
11Expansion Project Fund, the Illinois Tax Increment Fund, the
12Energy Infrastructure Fund, and the Tax Compliance and
13Administration Fund as provided in this Section, the
14Department shall pay each month into the Road Fund the amount
15estimated to represent 48% of the net revenue realized from
16the taxes imposed on motor fuel and gasohol. Beginning July 1,
172024 and until July 1, 2025, subject to the payment of amounts
18into the County and Mass Transit District Fund, the Local
19Government Tax Fund, the Build Illinois Fund, the McCormick
20Place Expansion Project Fund, the Illinois Tax Increment Fund,
21the Energy Infrastructure Fund, and the Tax Compliance and
22Administration Fund as provided in this Section, the
23Department shall pay each month into the Road Fund the amount
24estimated to represent 64% of the net revenue realized from
25the taxes imposed on motor fuel and gasohol. Beginning on July
261, 2025, subject to the payment of amounts into the County and

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1Mass Transit District Fund, the Local Government Tax Fund, the
2Build Illinois Fund, the McCormick Place Expansion Project
3Fund, the Illinois Tax Increment Fund, the Energy
4Infrastructure Fund, and the Tax Compliance and Administration
5Fund as provided in this Section, the Department shall pay
6each month into the Road Fund the amount estimated to
7represent 80% of the net revenue realized from the taxes
8imposed on motor fuel and gasohol. As used in this paragraph
9"motor fuel" has the meaning given to that term in Section 1.1
10of the Motor Fuel Tax Law, and "gasohol" has the meaning given
11to that term in Section 3-40 of the Use Tax Act.
12 Of the remainder of the moneys received by the Department
13pursuant to this Act, 75% shall be paid into the General
14Revenue Fund of the State Treasury and 25% shall be reserved in
15a special account and used only for the transfer to the Common
16School Fund as part of the monthly transfer from the General
17Revenue Fund in accordance with Section 8a of the State
18Finance Act.
19 The Department may, upon separate written notice to a
20taxpayer, require the taxpayer to prepare and file with the
21Department on a form prescribed by the Department within not
22less than 60 days after receipt of the notice an annual
23information return for the tax year specified in the notice.
24Such annual return to the Department shall include a statement
25of gross receipts as shown by the taxpayer's last Federal
26income tax return. If the total receipts of the business as

SB2219- 107 -LRB103 28577 HLH 54958 b
1reported in the Federal income tax return do not agree with the
2gross receipts reported to the Department of Revenue for the
3same period, the taxpayer shall attach to his annual return a
4schedule showing a reconciliation of the 2 amounts and the
5reasons for the difference. The taxpayer's annual return to
6the Department shall also disclose the cost of goods sold by
7the taxpayer during the year covered by such return, opening
8and closing inventories of such goods for such year, cost of
9goods used from stock or taken from stock and given away by the
10taxpayer during such year, pay roll information of the
11taxpayer's business during such year and any additional
12reasonable information which the Department deems would be
13helpful in determining the accuracy of the monthly, quarterly
14or annual returns filed by such taxpayer as hereinbefore
15provided for in this Section.
16 If the annual information return required by this Section
17is not filed when and as required, the taxpayer shall be liable
18as follows:
19 (i) Until January 1, 1994, the taxpayer shall be
20 liable for a penalty equal to 1/6 of 1% of the tax due from
21 such taxpayer under this Act during the period to be
22 covered by the annual return for each month or fraction of
23 a month until such return is filed as required, the
24 penalty to be assessed and collected in the same manner as
25 any other penalty provided for in this Act.
26 (ii) On and after January 1, 1994, the taxpayer shall

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1 be liable for a penalty as described in Section 3-4 of the
2 Uniform Penalty and Interest Act.
3 The chief executive officer, proprietor, owner or highest
4ranking manager shall sign the annual return to certify the
5accuracy of the information contained therein. Any person who
6willfully signs the annual return containing false or
7inaccurate information shall be guilty of perjury and punished
8accordingly. The annual return form prescribed by the
9Department shall include a warning that the person signing the
10return may be liable for perjury.
11 The foregoing portion of this Section concerning the
12filing of an annual information return shall not apply to a
13serviceman who is not required to file an income tax return
14with the United States Government.
15 As soon as possible after the first day of each month, upon
16certification of the Department of Revenue, the Comptroller
17shall order transferred and the Treasurer shall transfer from
18the General Revenue Fund to the Motor Fuel Tax Fund an amount
19equal to 1.7% of 80% of the net revenue realized under this Act
20for the second preceding month. Beginning April 1, 2000, this
21transfer is no longer required and shall not be made.
22 Net revenue realized for a month shall be the revenue
23collected by the State pursuant to this Act, less the amount
24paid out during that month as refunds to taxpayers for
25overpayment of liability.
26 For greater simplicity of administration, it shall be

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1permissible for manufacturers, importers and wholesalers whose
2products are sold by numerous servicemen in Illinois, and who
3wish to do so, to assume the responsibility for accounting and
4paying to the Department all tax accruing under this Act with
5respect to such sales, if the servicemen who are affected do
6not make written objection to the Department to this
7arrangement.
8(Source: P.A. 101-10, Article 15, Section 15-20, eff. 6-5-19;
9101-10, Article 25, Section 25-115, eff. 6-5-19; 101-27, eff.
106-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
11101-636, eff. 6-10-20; 102-700, eff. 4-19-22.)
12 Section 915. The Retailers' Occupation Tax Act is amended
13by changing Sections 2-10 and 3 as follows:
14 (35 ILCS 120/2-10)
15 Sec. 2-10. Rate of tax. Unless otherwise provided in this
16Section, the tax imposed by this Act is at the rate of 6.25% of
17gross receipts from sales of tangible personal property made
18in the course of business.
19 Beginning on January 1, 2024, with respect to tangible
20personal property that is purchased from a retailer located in
21a Community Revitalization Zone created under the Community
22Revitalization Zone Act (other than tangible personal property
23that is otherwise subject to a 1% rate of tax or a 1.25% rate
24of tax under this Act), the tax is imposed at the rate of

SB2219- 110 -LRB103 28577 HLH 54958 b
13.25%.
2 Beginning on July 1, 2000 and through December 31, 2000,
3with respect to motor fuel, as defined in Section 1.1 of the
4Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
5the Use Tax Act, the tax is imposed at the rate of 1.25%.
6 Beginning on August 6, 2010 through August 15, 2010, and
7beginning again on August 5, 2022 through August 14, 2022,
8with respect to sales tax holiday items as defined in Section
92-8 of this Act, the tax is imposed at the rate of 1.25%.
10 Within 14 days after July 1, 2000 (the effective date of
11Public Act 91-872) this amendatory Act of the 91st General
12Assembly, each retailer of motor fuel and gasohol shall cause
13the following notice to be posted in a prominently visible
14place on each retail dispensing device that is used to
15dispense motor fuel or gasohol in the State of Illinois: "As of
16July 1, 2000, the State of Illinois has eliminated the State's
17share of sales tax on motor fuel and gasohol through December
1831, 2000. The price on this pump should reflect the
19elimination of the tax." The notice shall be printed in bold
20print on a sign that is no smaller than 4 inches by 8 inches.
21The sign shall be clearly visible to customers. Any retailer
22who fails to post or maintain a required sign through December
2331, 2000 is guilty of a petty offense for which the fine shall
24be $500 per day per each retail premises where a violation
25occurs.
26 With respect to gasohol, as defined in the Use Tax Act, the

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1tax imposed by this Act applies to (i) 70% of the proceeds of
2sales made on or after January 1, 1990, and before July 1,
32003, (ii) 80% of the proceeds of sales made on or after July
41, 2003 and on or before July 1, 2017, and (iii) 100% of the
5proceeds of sales made thereafter. If, at any time, however,
6the tax under this Act on sales of gasohol, as defined in the
7Use Tax Act, is imposed at the rate of 1.25%, then the tax
8imposed by this Act applies to 100% of the proceeds of sales of
9gasohol made during that time.
10 With respect to majority blended ethanol fuel, as defined
11in the Use Tax Act, the tax imposed by this Act does not apply
12to the proceeds of sales made on or after July 1, 2003 and on
13or before December 31, 2023 but applies to 100% of the proceeds
14of sales made thereafter.
15 With respect to biodiesel blends, as defined in the Use
16Tax Act, with no less than 1% and no more than 10% biodiesel,
17the tax imposed by this Act applies to (i) 80% of the proceeds
18of sales made on or after July 1, 2003 and on or before
19December 31, 2018 and (ii) 100% of the proceeds of sales made
20after December 31, 2018 and before January 1, 2024. On and
21after January 1, 2024 and on or before December 31, 2030, the
22taxation of biodiesel, renewable diesel, and biodiesel blends
23shall be as provided in Section 3-5.1 of the Use Tax Act. If,
24at any time, however, the tax under this Act on sales of
25biodiesel blends, as defined in the Use Tax Act, with no less
26than 1% and no more than 10% biodiesel is imposed at the rate

SB2219- 112 -LRB103 28577 HLH 54958 b
1of 1.25%, then the tax imposed by this Act applies to 100% of
2the proceeds of sales of biodiesel blends with no less than 1%
3and no more than 10% biodiesel made during that time.
4 With respect to biodiesel, as defined in the Use Tax Act,
5and biodiesel blends, as defined in the Use Tax Act, with more
6than 10% but no more than 99% biodiesel, the tax imposed by
7this Act does not apply to the proceeds of sales made on or
8after July 1, 2003 and on or before December 31, 2023. On and
9after January 1, 2024 and on or before December 31, 2030, the
10taxation of biodiesel, renewable diesel, and biodiesel blends
11shall be as provided in Section 3-5.1 of the Use Tax Act.
12 Until July 1, 2022 and beginning again on July 1, 2023,
13with respect to food for human consumption that is to be
14consumed off the premises where it is sold (other than
15alcoholic beverages, food consisting of or infused with adult
16use cannabis, soft drinks, and food that has been prepared for
17immediate consumption), the tax is imposed at the rate of 1%.
18Beginning July 1, 2022 and until July 1, 2023, with respect to
19food for human consumption that is to be consumed off the
20premises where it is sold (other than alcoholic beverages,
21food consisting of or infused with adult use cannabis, soft
22drinks, and food that has been prepared for immediate
23consumption), the tax is imposed at the rate of 0%.
24 With respect to prescription and nonprescription
25medicines, drugs, medical appliances, products classified as
26Class III medical devices by the United States Food and Drug

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1Administration that are used for cancer treatment pursuant to
2a prescription, as well as any accessories and components
3related to those devices, modifications to a motor vehicle for
4the purpose of rendering it usable by a person with a
5disability, and insulin, blood sugar testing materials,
6syringes, and needles used by human diabetics, the tax is
7imposed at the rate of 1%. For the purposes of this Section,
8until September 1, 2009: the term "soft drinks" means any
9complete, finished, ready-to-use, non-alcoholic drink, whether
10carbonated or not, including, but not limited to, soda water,
11cola, fruit juice, vegetable juice, carbonated water, and all
12other preparations commonly known as soft drinks of whatever
13kind or description that are contained in any closed or sealed
14bottle, can, carton, or container, regardless of size; but
15"soft drinks" does not include coffee, tea, non-carbonated
16water, infant formula, milk or milk products as defined in the
17Grade A Pasteurized Milk and Milk Products Act, or drinks
18containing 50% or more natural fruit or vegetable juice.
19 Notwithstanding any other provisions of this Act,
20beginning September 1, 2009, "soft drinks" means non-alcoholic
21beverages that contain natural or artificial sweeteners. "Soft
22drinks" does do not include beverages that contain milk or
23milk products, soy, rice or similar milk substitutes, or
24greater than 50% of vegetable or fruit juice by volume.
25 Until August 1, 2009, and notwithstanding any other
26provisions of this Act, "food for human consumption that is to

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1be consumed off the premises where it is sold" includes all
2food sold through a vending machine, except soft drinks and
3food products that are dispensed hot from a vending machine,
4regardless of the location of the vending machine. Beginning
5August 1, 2009, and notwithstanding any other provisions of
6this Act, "food for human consumption that is to be consumed
7off the premises where it is sold" includes all food sold
8through a vending machine, except soft drinks, candy, and food
9products that are dispensed hot from a vending machine,
10regardless of the location of the vending machine.
11 Notwithstanding any other provisions of this Act,
12beginning September 1, 2009, "food for human consumption that
13is to be consumed off the premises where it is sold" does not
14include candy. For purposes of this Section, "candy" means a
15preparation of sugar, honey, or other natural or artificial
16sweeteners in combination with chocolate, fruits, nuts or
17other ingredients or flavorings in the form of bars, drops, or
18pieces. "Candy" does not include any preparation that contains
19flour or requires refrigeration.
20 Notwithstanding any other provisions of this Act,
21beginning September 1, 2009, "nonprescription medicines and
22drugs" does not include grooming and hygiene products. For
23purposes of this Section, "grooming and hygiene products"
24includes, but is not limited to, soaps and cleaning solutions,
25shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
26lotions and screens, unless those products are available by

SB2219- 115 -LRB103 28577 HLH 54958 b
1prescription only, regardless of whether the products meet the
2definition of "over-the-counter-drugs". For the purposes of
3this paragraph, "over-the-counter-drug" means a drug for human
4use that contains a label that identifies the product as a drug
5as required by 21 CFR C.F.R. § 201.66. The
6"over-the-counter-drug" label includes:
7 (A) a A "Drug Facts" panel; or
8 (B) a A statement of the "active ingredient(s)" with a
9 list of those ingredients contained in the compound,
10 substance or preparation.
11 Beginning on January 1, 2014 (the effective date of Public
12Act 98-122) this amendatory Act of the 98th General Assembly,
13"prescription and nonprescription medicines and drugs"
14includes medical cannabis purchased from a registered
15dispensing organization under the Compassionate Use of Medical
16Cannabis Program Act.
17 As used in this Section, "adult use cannabis" means
18cannabis subject to tax under the Cannabis Cultivation
19Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
20and does not include cannabis subject to tax under the
21Compassionate Use of Medical Cannabis Program Act.
22(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
23102-4, eff. 4-27-21; 102-700, Article 20, Section 20-20, eff.
244-19-22; 102-700, Article 60, Section 60-30, eff. 4-19-22;
25102-700, Article 65, Section 65-10, eff. 4-19-22; revised
266-1-22.)

SB2219- 116 -LRB103 28577 HLH 54958 b
1 (35 ILCS 120/3) (from Ch. 120, par. 442)
2 Sec. 3. Except as provided in this Section, on or before
3the twentieth day of each calendar month, every person engaged
4in the business of selling tangible personal property at
5retail in this State during the preceding calendar month shall
6file a return with the Department, stating:
7 1. The name of the seller;
8 2. His residence address and the address of his
9 principal place of business and the address of the
10 principal place of business (if that is a different
11 address) from which he engages in the business of selling
12 tangible personal property at retail in this State;
13 3. Total amount of receipts received by him during the
14 preceding calendar month or quarter, as the case may be,
15 from sales of tangible personal property, and from
16 services furnished, by him during such preceding calendar
17 month or quarter;
18 4. Total amount received by him during the preceding
19 calendar month or quarter on charge and time sales of
20 tangible personal property, and from services furnished,
21 by him prior to the month or quarter for which the return
22 is filed;
23 5. Deductions allowed by law;
24 6. Gross receipts which were received by him during
25 the preceding calendar month or quarter and upon the basis

SB2219- 117 -LRB103 28577 HLH 54958 b
1 of which the tax is imposed, including gross receipts on
2 food for human consumption that is to be consumed off the
3 premises where it is sold (other than alcoholic beverages,
4 food consisting of or infused with adult use cannabis,
5 soft drinks, and food that has been prepared for immediate
6 consumption) which were received during the preceding
7 calendar month or quarter and upon which tax would have
8 been due but for the 0% rate imposed under Public Act
9 102-700 this amendatory Act of the 102nd General Assembly;
10 7. The amount of credit provided in Section 2d of this
11 Act;
12 8. The amount of tax due, including the amount of tax
13 that would have been due on food for human consumption
14 that is to be consumed off the premises where it is sold
15 (other than alcoholic beverages, food consisting of or
16 infused with adult use cannabis, soft drinks, and food
17 that has been prepared for immediate consumption) but for
18 the 0% rate imposed under Public Act 102-700 this
19 amendatory Act of the 102nd General Assembly;
20 9. The signature of the taxpayer; and
21 10. Such other reasonable information as the
22 Department may require.
23 On and after January 1, 2018, except for returns required
24to be filed prior to January 1, 2023 for motor vehicles,
25watercraft, aircraft, and trailers that are required to be
26registered with an agency of this State, with respect to

SB2219- 118 -LRB103 28577 HLH 54958 b
1retailers whose annual gross receipts average $20,000 or more,
2all returns required to be filed pursuant to this Act shall be
3filed electronically. On and after January 1, 2023, with
4respect to retailers whose annual gross receipts average
5$20,000 or more, all returns required to be filed pursuant to
6this Act, including, but not limited to, returns for motor
7vehicles, watercraft, aircraft, and trailers that are required
8to be registered with an agency of this State, shall be filed
9electronically. Retailers who demonstrate that they do not
10have access to the Internet or demonstrate hardship in filing
11electronically may petition the Department to waive the
12electronic filing requirement.
13 If a taxpayer fails to sign a return within 30 days after
14the proper notice and demand for signature by the Department,
15the return shall be considered valid and any amount shown to be
16due on the return shall be deemed assessed.
17 Each return shall be accompanied by the statement of
18prepaid tax issued pursuant to Section 2e for which credit is
19claimed.
20 Prior to October 1, 2003, and on and after September 1,
212004 a retailer may accept a Manufacturer's Purchase Credit
22certification from a purchaser in satisfaction of Use Tax as
23provided in Section 3-85 of the Use Tax Act if the purchaser
24provides the appropriate documentation as required by Section
253-85 of the Use Tax Act. A Manufacturer's Purchase Credit
26certification, accepted by a retailer prior to October 1, 2003

SB2219- 119 -LRB103 28577 HLH 54958 b
1and on and after September 1, 2004 as provided in Section 3-85
2of the Use Tax Act, may be used by that retailer to satisfy
3Retailers' Occupation Tax liability in the amount claimed in
4the certification, not to exceed 6.25% of the receipts subject
5to tax from a qualifying purchase. A Manufacturer's Purchase
6Credit reported on any original or amended return filed under
7this Act after October 20, 2003 for reporting periods prior to
8September 1, 2004 shall be disallowed. Manufacturer's Purchase
9Credit reported on annual returns due on or after January 1,
102005 will be disallowed for periods prior to September 1,
112004. No Manufacturer's Purchase Credit may be used after
12September 30, 2003 through August 31, 2004 to satisfy any tax
13liability imposed under this Act, including any audit
14liability.
15 The Department may require returns to be filed on a
16quarterly basis. If so required, a return for each calendar
17quarter shall be filed on or before the twentieth day of the
18calendar month following the end of such calendar quarter. The
19taxpayer shall also file a return with the Department for each
20of the first two months of each calendar quarter, on or before
21the twentieth day of the following calendar month, stating:
22 1. The name of the seller;
23 2. The address of the principal place of business from
24 which he engages in the business of selling tangible
25 personal property at retail in this State;
26 3. The total amount of taxable receipts received by

SB2219- 120 -LRB103 28577 HLH 54958 b
1 him during the preceding calendar month from sales of
2 tangible personal property by him during such preceding
3 calendar month, including receipts from charge and time
4 sales, but less all deductions allowed by law;
5 4. The amount of credit provided in Section 2d of this
6 Act;
7 5. The amount of tax due; and
8 6. Such other reasonable information as the Department
9 may require.
10 Every person engaged in the business of selling aviation
11fuel at retail in this State during the preceding calendar
12month shall, instead of reporting and paying tax as otherwise
13required by this Section, report and pay such tax on a separate
14aviation fuel tax return. The requirements related to the
15return shall be as otherwise provided in this Section.
16Notwithstanding any other provisions of this Act to the
17contrary, retailers selling aviation fuel shall file all
18aviation fuel tax returns and shall make all aviation fuel tax
19payments by electronic means in the manner and form required
20by the Department. For purposes of this Section, "aviation
21fuel" means jet fuel and aviation gasoline.
22 Beginning on October 1, 2003, any person who is not a
23licensed distributor, importing distributor, or manufacturer,
24as defined in the Liquor Control Act of 1934, but is engaged in
25the business of selling, at retail, alcoholic liquor shall
26file a statement with the Department of Revenue, in a format

SB2219- 121 -LRB103 28577 HLH 54958 b
1and at a time prescribed by the Department, showing the total
2amount paid for alcoholic liquor purchased during the
3preceding month and such other information as is reasonably
4required by the Department. The Department may adopt rules to
5require that this statement be filed in an electronic or
6telephonic format. Such rules may provide for exceptions from
7the filing requirements of this paragraph. For the purposes of
8this paragraph, the term "alcoholic liquor" shall have the
9meaning prescribed in the Liquor Control Act of 1934.
10 Beginning on October 1, 2003, every distributor, importing
11distributor, and manufacturer of alcoholic liquor as defined
12in the Liquor Control Act of 1934, shall file a statement with
13the Department of Revenue, no later than the 10th day of the
14month for the preceding month during which transactions
15occurred, by electronic means, showing the total amount of
16gross receipts from the sale of alcoholic liquor sold or
17distributed during the preceding month to purchasers;
18identifying the purchaser to whom it was sold or distributed;
19the purchaser's tax registration number; and such other
20information reasonably required by the Department. A
21distributor, importing distributor, or manufacturer of
22alcoholic liquor must personally deliver, mail, or provide by
23electronic means to each retailer listed on the monthly
24statement a report containing a cumulative total of that
25distributor's, importing distributor's, or manufacturer's
26total sales of alcoholic liquor to that retailer no later than

SB2219- 122 -LRB103 28577 HLH 54958 b
1the 10th day of the month for the preceding month during which
2the transaction occurred. The distributor, importing
3distributor, or manufacturer shall notify the retailer as to
4the method by which the distributor, importing distributor, or
5manufacturer will provide the sales information. If the
6retailer is unable to receive the sales information by
7electronic means, the distributor, importing distributor, or
8manufacturer shall furnish the sales information by personal
9delivery or by mail. For purposes of this paragraph, the term
10"electronic means" includes, but is not limited to, the use of
11a secure Internet website, e-mail, or facsimile.
12 If a total amount of less than $1 is payable, refundable or
13creditable, such amount shall be disregarded if it is less
14than 50 cents and shall be increased to $1 if it is 50 cents or
15more.
16 Notwithstanding any other provision of this Act to the
17contrary, retailers subject to tax on cannabis shall file all
18cannabis tax returns and shall make all cannabis tax payments
19by electronic means in the manner and form required by the
20Department.
21 Beginning October 1, 1993, a taxpayer who has an average
22monthly tax liability of $150,000 or more shall make all
23payments required by rules of the Department by electronic
24funds transfer. Beginning October 1, 1994, a taxpayer who has
25an average monthly tax liability of $100,000 or more shall
26make all payments required by rules of the Department by

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1electronic funds transfer. Beginning October 1, 1995, a
2taxpayer who has an average monthly tax liability of $50,000
3or more shall make all payments required by rules of the
4Department by electronic funds transfer. Beginning October 1,
52000, a taxpayer who has an annual tax liability of $200,000 or
6more shall make all payments required by rules of the
7Department by electronic funds transfer. The term "annual tax
8liability" shall be the sum of the taxpayer's liabilities
9under this Act, and under all other State and local occupation
10and use tax laws administered by the Department, for the
11immediately preceding calendar year. The term "average monthly
12tax liability" shall be the sum of the taxpayer's liabilities
13under this Act, and under all other State and local occupation
14and use tax laws administered by the Department, for the
15immediately preceding calendar year divided by 12. Beginning
16on October 1, 2002, a taxpayer who has a tax liability in the
17amount set forth in subsection (b) of Section 2505-210 of the
18Department of Revenue Law shall make all payments required by
19rules of the Department by electronic funds transfer.
20 Before August 1 of each year beginning in 1993, the
21Department shall notify all taxpayers required to make
22payments by electronic funds transfer. All taxpayers required
23to make payments by electronic funds transfer shall make those
24payments for a minimum of one year beginning on October 1.
25 Any taxpayer not required to make payments by electronic
26funds transfer may make payments by electronic funds transfer

SB2219- 124 -LRB103 28577 HLH 54958 b
1with the permission of the Department.
2 All taxpayers required to make payment by electronic funds
3transfer and any taxpayers authorized to voluntarily make
4payments by electronic funds transfer shall make those
5payments in the manner authorized by the Department.
6 The Department shall adopt such rules as are necessary to
7effectuate a program of electronic funds transfer and the
8requirements of this Section.
9 Any amount which is required to be shown or reported on any
10return or other document under this Act shall, if such amount
11is not a whole-dollar amount, be increased to the nearest
12whole-dollar amount in any case where the fractional part of a
13dollar is 50 cents or more, and decreased to the nearest
14whole-dollar amount where the fractional part of a dollar is
15less than 50 cents.
16 If the retailer is otherwise required to file a monthly
17return and if the retailer's average monthly tax liability to
18the Department does not exceed $200, the Department may
19authorize his returns to be filed on a quarter annual basis,
20with the return for January, February and March of a given year
21being due by April 20 of such year; with the return for April,
22May and June of a given year being due by July 20 of such year;
23with the return for July, August and September of a given year
24being due by October 20 of such year, and with the return for
25October, November and December of a given year being due by
26January 20 of the following year.

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1 If the retailer is otherwise required to file a monthly or
2quarterly return and if the retailer's average monthly tax
3liability with the Department does not exceed $50, the
4Department may authorize his returns to be filed on an annual
5basis, with the return for a given year being due by January 20
6of the following year.
7 Such quarter annual and annual returns, as to form and
8substance, shall be subject to the same requirements as
9monthly returns.
10 Notwithstanding any other provision in this Act concerning
11the time within which a retailer may file his return, in the
12case of any retailer who ceases to engage in a kind of business
13which makes him responsible for filing returns under this Act,
14such retailer shall file a final return under this Act with the
15Department not more than one month after discontinuing such
16business.
17 Where the same person has more than one business
18registered with the Department under separate registrations
19under this Act, such person may not file each return that is
20due as a single return covering all such registered
21businesses, but shall file separate returns for each such
22registered business.
23 In addition, with respect to motor vehicles, watercraft,
24aircraft, and trailers that are required to be registered with
25an agency of this State, except as otherwise provided in this
26Section, every retailer selling this kind of tangible personal

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1property shall file, with the Department, upon a form to be
2prescribed and supplied by the Department, a separate return
3for each such item of tangible personal property which the
4retailer sells, except that if, in the same transaction, (i) a
5retailer of aircraft, watercraft, motor vehicles or trailers
6transfers more than one aircraft, watercraft, motor vehicle or
7trailer to another aircraft, watercraft, motor vehicle
8retailer or trailer retailer for the purpose of resale or (ii)
9a retailer of aircraft, watercraft, motor vehicles, or
10trailers transfers more than one aircraft, watercraft, motor
11vehicle, or trailer to a purchaser for use as a qualifying
12rolling stock as provided in Section 2-5 of this Act, then that
13seller may report the transfer of all aircraft, watercraft,
14motor vehicles or trailers involved in that transaction to the
15Department on the same uniform invoice-transaction reporting
16return form. For purposes of this Section, "watercraft" means
17a Class 2, Class 3, or Class 4 watercraft as defined in Section
183-2 of the Boat Registration and Safety Act, a personal
19watercraft, or any boat equipped with an inboard motor.
20 In addition, with respect to motor vehicles, watercraft,
21aircraft, and trailers that are required to be registered with
22an agency of this State, every person who is engaged in the
23business of leasing or renting such items and who, in
24connection with such business, sells any such item to a
25retailer for the purpose of resale is, notwithstanding any
26other provision of this Section to the contrary, authorized to

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1meet the return-filing requirement of this Act by reporting
2the transfer of all the aircraft, watercraft, motor vehicles,
3or trailers transferred for resale during a month to the
4Department on the same uniform invoice-transaction reporting
5return form on or before the 20th of the month following the
6month in which the transfer takes place. Notwithstanding any
7other provision of this Act to the contrary, all returns filed
8under this paragraph must be filed by electronic means in the
9manner and form as required by the Department.
10 Any retailer who sells only motor vehicles, watercraft,
11aircraft, or trailers that are required to be registered with
12an agency of this State, so that all retailers' occupation tax
13liability is required to be reported, and is reported, on such
14transaction reporting returns and who is not otherwise
15required to file monthly or quarterly returns, need not file
16monthly or quarterly returns. However, those retailers shall
17be required to file returns on an annual basis.
18 The transaction reporting return, in the case of motor
19vehicles or trailers that are required to be registered with
20an agency of this State, shall be the same document as the
21Uniform Invoice referred to in Section 5-402 of the Illinois
22Vehicle Code and must show the name and address of the seller;
23the name and address of the purchaser; the amount of the
24selling price including the amount allowed by the retailer for
25traded-in property, if any; the amount allowed by the retailer
26for the traded-in tangible personal property, if any, to the

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1extent to which Section 1 of this Act allows an exemption for
2the value of traded-in property; the balance payable after
3deducting such trade-in allowance from the total selling
4price; the amount of tax due from the retailer with respect to
5such transaction; the amount of tax collected from the
6purchaser by the retailer on such transaction (or satisfactory
7evidence that such tax is not due in that particular instance,
8if that is claimed to be the fact); the place and date of the
9sale; a sufficient identification of the property sold; such
10other information as is required in Section 5-402 of the
11Illinois Vehicle Code, and such other information as the
12Department may reasonably require.
13 The transaction reporting return in the case of watercraft
14or aircraft must show the name and address of the seller; the
15name and address of the purchaser; the amount of the selling
16price including the amount allowed by the retailer for
17traded-in property, if any; the amount allowed by the retailer
18for the traded-in tangible personal property, if any, to the
19extent to which Section 1 of this Act allows an exemption for
20the value of traded-in property; the balance payable after
21deducting such trade-in allowance from the total selling
22price; the amount of tax due from the retailer with respect to
23such transaction; the amount of tax collected from the
24purchaser by the retailer on such transaction (or satisfactory
25evidence that such tax is not due in that particular instance,
26if that is claimed to be the fact); the place and date of the

SB2219- 129 -LRB103 28577 HLH 54958 b
1sale, a sufficient identification of the property sold, and
2such other information as the Department may reasonably
3require.
4 Such transaction reporting return shall be filed not later
5than 20 days after the day of delivery of the item that is
6being sold, but may be filed by the retailer at any time sooner
7than that if he chooses to do so. The transaction reporting
8return and tax remittance or proof of exemption from the
9Illinois use tax may be transmitted to the Department by way of
10the State agency with which, or State officer with whom the
11tangible personal property must be titled or registered (if
12titling or registration is required) if the Department and
13such agency or State officer determine that this procedure
14will expedite the processing of applications for title or
15registration.
16 With each such transaction reporting return, the retailer
17shall remit the proper amount of tax due (or shall submit
18satisfactory evidence that the sale is not taxable if that is
19the case), to the Department or its agents, whereupon the
20Department shall issue, in the purchaser's name, a use tax
21receipt (or a certificate of exemption if the Department is
22satisfied that the particular sale is tax exempt) which such
23purchaser may submit to the agency with which, or State
24officer with whom, he must title or register the tangible
25personal property that is involved (if titling or registration
26is required) in support of such purchaser's application for an

SB2219- 130 -LRB103 28577 HLH 54958 b
1Illinois certificate or other evidence of title or
2registration to such tangible personal property.
3 No retailer's failure or refusal to remit tax under this
4Act precludes a user, who has paid the proper tax to the
5retailer, from obtaining his certificate of title or other
6evidence of title or registration (if titling or registration
7is required) upon satisfying the Department that such user has
8paid the proper tax (if tax is due) to the retailer. The
9Department shall adopt appropriate rules to carry out the
10mandate of this paragraph.
11 If the user who would otherwise pay tax to the retailer
12wants the transaction reporting return filed and the payment
13of the tax or proof of exemption made to the Department before
14the retailer is willing to take these actions and such user has
15not paid the tax to the retailer, such user may certify to the
16fact of such delay by the retailer and may (upon the Department
17being satisfied of the truth of such certification) transmit
18the information required by the transaction reporting return
19and the remittance for tax or proof of exemption directly to
20the Department and obtain his tax receipt or exemption
21determination, in which event the transaction reporting return
22and tax remittance (if a tax payment was required) shall be
23credited by the Department to the proper retailer's account
24with the Department, but without the 2.1% or 1.75% discount
25provided for in this Section being allowed. When the user pays
26the tax directly to the Department, he shall pay the tax in the

SB2219- 131 -LRB103 28577 HLH 54958 b
1same amount and in the same form in which it would be remitted
2if the tax had been remitted to the Department by the retailer.
3 Refunds made by the seller during the preceding return
4period to purchasers, on account of tangible personal property
5returned to the seller, shall be allowed as a deduction under
6subdivision 5 of his monthly or quarterly return, as the case
7may be, in case the seller had theretofore included the
8receipts from the sale of such tangible personal property in a
9return filed by him and had paid the tax imposed by this Act
10with respect to such receipts.
11 Where the seller is a corporation, the return filed on
12behalf of such corporation shall be signed by the president,
13vice-president, secretary or treasurer or by the properly
14accredited agent of such corporation.
15 Where the seller is a limited liability company, the
16return filed on behalf of the limited liability company shall
17be signed by a manager, member, or properly accredited agent
18of the limited liability company.
19 Except as provided in this Section, the retailer filing
20the return under this Section shall, at the time of filing such
21return, pay to the Department the amount of tax imposed by this
22Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
23on and after January 1, 1990, or $5 per calendar year,
24whichever is greater, which is allowed to reimburse the
25retailer for the expenses incurred in keeping records,
26preparing and filing returns, remitting the tax and supplying

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1data to the Department on request. On and after January 1,
22021, a certified service provider, as defined in the Leveling
3the Playing Field for Illinois Retail Act, filing the return
4under this Section on behalf of a remote retailer shall, at the
5time of such return, pay to the Department the amount of tax
6imposed by this Act less a discount of 1.75%. A remote retailer
7using a certified service provider to file a return on its
8behalf, as provided in the Leveling the Playing Field for
9Illinois Retail Act, is not eligible for the discount. When
10determining the discount allowed under this Section, retailers
11shall include the amount of tax that would have been due at the
121% rate but for the 0% rate imposed under Public Act 102-700
13this amendatory Act of the 102nd General Assembly. When
14determining the discount allowed under this Section, retailers
15shall include the amount of tax that would have been due at the
166.25% rate but for the 1.25% rate imposed on sales tax holiday
17items under Public Act 102-700 this amendatory Act of the
18102nd General Assembly. The discount under this Section is not
19allowed for the 1.25% portion of taxes paid on aviation fuel
20that is subject to the revenue use requirements of 49 U.S.C.
2147107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to
22Section 2d of this Act shall be included in the amount on which
23such 2.1% or 1.75% discount is computed. In the case of
24retailers who report and pay the tax on a transaction by
25transaction basis, as provided in this Section, such discount
26shall be taken with each such tax remittance instead of when

SB2219- 133 -LRB103 28577 HLH 54958 b
1such retailer files his periodic return. The discount allowed
2under this Section is allowed only for returns that are filed
3in the manner required by this Act. The Department may
4disallow the discount for retailers whose certificate of
5registration is revoked at the time the return is filed, but
6only if the Department's decision to revoke the certificate of
7registration has become final.
8 Before October 1, 2000, if the taxpayer's average monthly
9tax liability to the Department under this Act, the Use Tax
10Act, the Service Occupation Tax Act, and the Service Use Tax
11Act, excluding any liability for prepaid sales tax to be
12remitted in accordance with Section 2d of this Act, was
13$10,000 or more during the preceding 4 complete calendar
14quarters, he shall file a return with the Department each
15month by the 20th day of the month next following the month
16during which such tax liability is incurred and shall make
17payments to the Department on or before the 7th, 15th, 22nd and
18last day of the month during which such liability is incurred.
19On and after October 1, 2000, if the taxpayer's average
20monthly tax liability to the Department under this Act, the
21Use Tax Act, the Service Occupation Tax Act, and the Service
22Use Tax Act, excluding any liability for prepaid sales tax to
23be remitted in accordance with Section 2d of this Act, was
24$20,000 or more during the preceding 4 complete calendar
25quarters, he shall file a return with the Department each
26month by the 20th day of the month next following the month

SB2219- 134 -LRB103 28577 HLH 54958 b
1during which such tax liability is incurred and shall make
2payment to the Department on or before the 7th, 15th, 22nd and
3last day of the month during which such liability is incurred.
4If the month during which such tax liability is incurred began
5prior to January 1, 1985, each payment shall be in an amount
6equal to 1/4 of the taxpayer's actual liability for the month
7or an amount set by the Department not to exceed 1/4 of the
8average monthly liability of the taxpayer to the Department
9for the preceding 4 complete calendar quarters (excluding the
10month of highest liability and the month of lowest liability
11in such 4 quarter period). If the month during which such tax
12liability is incurred begins on or after January 1, 1985 and
13prior to January 1, 1987, each payment shall be in an amount
14equal to 22.5% of the taxpayer's actual liability for the
15month or 27.5% of the taxpayer's liability for the same
16calendar month of the preceding year. If the month during
17which such tax liability is incurred begins on or after
18January 1, 1987 and prior to January 1, 1988, each payment
19shall be in an amount equal to 22.5% of the taxpayer's actual
20liability for the month or 26.25% of the taxpayer's liability
21for the same calendar month of the preceding year. If the month
22during which such tax liability is incurred begins on or after
23January 1, 1988, and prior to January 1, 1989, or begins on or
24after January 1, 1996, each payment shall be in an amount equal
25to 22.5% of the taxpayer's actual liability for the month or
2625% of the taxpayer's liability for the same calendar month of

SB2219- 135 -LRB103 28577 HLH 54958 b
1the preceding year. If the month during which such tax
2liability is incurred begins on or after January 1, 1989, and
3prior to January 1, 1996, each payment shall be in an amount
4equal to 22.5% of the taxpayer's actual liability for the
5month or 25% of the taxpayer's liability for the same calendar
6month of the preceding year or 100% of the taxpayer's actual
7liability for the quarter monthly reporting period. The amount
8of such quarter monthly payments shall be credited against the
9final tax liability of the taxpayer's return for that month.
10Before October 1, 2000, once applicable, the requirement of
11the making of quarter monthly payments to the Department by
12taxpayers having an average monthly tax liability of $10,000
13or more as determined in the manner provided above shall
14continue until such taxpayer's average monthly liability to
15the Department during the preceding 4 complete calendar
16quarters (excluding the month of highest liability and the
17month of lowest liability) is less than $9,000, or until such
18taxpayer's average monthly liability to the Department as
19computed for each calendar quarter of the 4 preceding complete
20calendar quarter period is less than $10,000. However, if a
21taxpayer can show the Department that a substantial change in
22the taxpayer's business has occurred which causes the taxpayer
23to anticipate that his average monthly tax liability for the
24reasonably foreseeable future will fall below the $10,000
25threshold stated above, then such taxpayer may petition the
26Department for a change in such taxpayer's reporting status.

SB2219- 136 -LRB103 28577 HLH 54958 b
1On and after October 1, 2000, once applicable, the requirement
2of the making of quarter monthly payments to the Department by
3taxpayers having an average monthly tax liability of $20,000
4or more as determined in the manner provided above shall
5continue until such taxpayer's average monthly liability to
6the Department during the preceding 4 complete calendar
7quarters (excluding the month of highest liability and the
8month of lowest liability) is less than $19,000 or until such
9taxpayer's average monthly liability to the Department as
10computed for each calendar quarter of the 4 preceding complete
11calendar quarter period is less than $20,000. However, if a
12taxpayer can show the Department that a substantial change in
13the taxpayer's business has occurred which causes the taxpayer
14to anticipate that his average monthly tax liability for the
15reasonably foreseeable future will fall below the $20,000
16threshold stated above, then such taxpayer may petition the
17Department for a change in such taxpayer's reporting status.
18The Department shall change such taxpayer's reporting status
19unless it finds that such change is seasonal in nature and not
20likely to be long term. Quarter monthly payment status shall
21be determined under this paragraph as if the rate reduction to
220% in Public Act 102-700 this amendatory Act of the 102nd
23General Assembly on food for human consumption that is to be
24consumed off the premises where it is sold (other than
25alcoholic beverages, food consisting of or infused with adult
26use cannabis, soft drinks, and food that has been prepared for

SB2219- 137 -LRB103 28577 HLH 54958 b
1immediate consumption) had not occurred. For quarter monthly
2payments due under this paragraph on or after July 1, 2023 and
3through June 30, 2024, "25% of the taxpayer's liability for
4the same calendar month of the preceding year" shall be
5determined as if the rate reduction to 0% in Public Act 102-700
6this amendatory Act of the 102nd General Assembly had not
7occurred. Quarter monthly payment status shall be determined
8under this paragraph as if the rate reduction to 1.25% in
9Public Act 102-700 this amendatory Act of the 102nd General
10Assembly on sales tax holiday items had not occurred. For
11quarter monthly payments due on or after July 1, 2023 and
12through June 30, 2024, "25% of the taxpayer's liability for
13the same calendar month of the preceding year" shall be
14determined as if the rate reduction to 1.25% in Public Act
15102-700 this amendatory Act of the 102nd General Assembly on
16sales tax holiday items had not occurred. If any such quarter
17monthly payment is not paid at the time or in the amount
18required by this Section, then the taxpayer shall be liable
19for penalties and interest on the difference between the
20minimum amount due as a payment and the amount of such quarter
21monthly payment actually and timely paid, except insofar as
22the taxpayer has previously made payments for that month to
23the Department in excess of the minimum payments previously
24due as provided in this Section. The Department shall make
25reasonable rules and regulations to govern the quarter monthly
26payment amount and quarter monthly payment dates for taxpayers

SB2219- 138 -LRB103 28577 HLH 54958 b
1who file on other than a calendar monthly basis.
2 The provisions of this paragraph apply before October 1,
32001. Without regard to whether a taxpayer is required to make
4quarter monthly payments as specified above, any taxpayer who
5is required by Section 2d of this Act to collect and remit
6prepaid taxes and has collected prepaid taxes which average in
7excess of $25,000 per month during the preceding 2 complete
8calendar quarters, shall file a return with the Department as
9required by Section 2f and shall make payments to the
10Department on or before the 7th, 15th, 22nd and last day of the
11month during which such liability is incurred. If the month
12during which such tax liability is incurred began prior to
13September 1, 1985 (the effective date of Public Act 84-221),
14each payment shall be in an amount not less than 22.5% of the
15taxpayer's actual liability under Section 2d. If the month
16during which such tax liability is incurred begins on or after
17January 1, 1986, each payment shall be in an amount equal to
1822.5% of the taxpayer's actual liability for the month or
1927.5% of the taxpayer's liability for the same calendar month
20of the preceding calendar year. If the month during which such
21tax liability is incurred begins on or after January 1, 1987,
22each payment shall be in an amount equal to 22.5% of the
23taxpayer's actual liability for the month or 26.25% of the
24taxpayer's liability for the same calendar month of the
25preceding year. The amount of such quarter monthly payments
26shall be credited against the final tax liability of the

SB2219- 139 -LRB103 28577 HLH 54958 b
1taxpayer's return for that month filed under this Section or
2Section 2f, as the case may be. Once applicable, the
3requirement of the making of quarter monthly payments to the
4Department pursuant to this paragraph shall continue until
5such taxpayer's average monthly prepaid tax collections during
6the preceding 2 complete calendar quarters is $25,000 or less.
7If any such quarter monthly payment is not paid at the time or
8in the amount required, the taxpayer shall be liable for
9penalties and interest on such difference, except insofar as
10the taxpayer has previously made payments for that month in
11excess of the minimum payments previously due.
12 The provisions of this paragraph apply on and after
13October 1, 2001. Without regard to whether a taxpayer is
14required to make quarter monthly payments as specified above,
15any taxpayer who is required by Section 2d of this Act to
16collect and remit prepaid taxes and has collected prepaid
17taxes that average in excess of $20,000 per month during the
18preceding 4 complete calendar quarters shall file a return
19with the Department as required by Section 2f and shall make
20payments to the Department on or before the 7th, 15th, 22nd and
21last day of the month during which the liability is incurred.
22Each payment shall be in an amount equal to 22.5% of the
23taxpayer's actual liability for the month or 25% of the
24taxpayer's liability for the same calendar month of the
25preceding year. The amount of the quarter monthly payments
26shall be credited against the final tax liability of the

SB2219- 140 -LRB103 28577 HLH 54958 b
1taxpayer's return for that month filed under this Section or
2Section 2f, as the case may be. Once applicable, the
3requirement of the making of quarter monthly payments to the
4Department pursuant to this paragraph shall continue until the
5taxpayer's average monthly prepaid tax collections during the
6preceding 4 complete calendar quarters (excluding the month of
7highest liability and the month of lowest liability) is less
8than $19,000 or until such taxpayer's average monthly
9liability to the Department as computed for each calendar
10quarter of the 4 preceding complete calendar quarters is less
11than $20,000. If any such quarter monthly payment is not paid
12at the time or in the amount required, the taxpayer shall be
13liable for penalties and interest on such difference, except
14insofar as the taxpayer has previously made payments for that
15month in excess of the minimum payments previously due.
16 If any payment provided for in this Section exceeds the
17taxpayer's liabilities under this Act, the Use Tax Act, the
18Service Occupation Tax Act and the Service Use Tax Act, as
19shown on an original monthly return, the Department shall, if
20requested by the taxpayer, issue to the taxpayer a credit
21memorandum no later than 30 days after the date of payment. The
22credit evidenced by such credit memorandum may be assigned by
23the taxpayer to a similar taxpayer under this Act, the Use Tax
24Act, the Service Occupation Tax Act or the Service Use Tax Act,
25in accordance with reasonable rules and regulations to be
26prescribed by the Department. If no such request is made, the

SB2219- 141 -LRB103 28577 HLH 54958 b
1taxpayer may credit such excess payment against tax liability
2subsequently to be remitted to the Department under this Act,
3the Use Tax Act, the Service Occupation Tax Act or the Service
4Use Tax Act, in accordance with reasonable rules and
5regulations prescribed by the Department. If the Department
6subsequently determined that all or any part of the credit
7taken was not actually due to the taxpayer, the taxpayer's
82.1% and 1.75% vendor's discount shall be reduced by 2.1% or
91.75% of the difference between the credit taken and that
10actually due, and that taxpayer shall be liable for penalties
11and interest on such difference.
12 If a retailer of motor fuel is entitled to a credit under
13Section 2d of this Act which exceeds the taxpayer's liability
14to the Department under this Act for the month for which the
15taxpayer is filing a return, the Department shall issue the
16taxpayer a credit memorandum for the excess.
17 Beginning January 1, 1990, each month the Department shall
18pay into the Local Government Tax Fund, a special fund in the
19State treasury which is hereby created, the net revenue
20realized for the preceding month from the 1% tax imposed under
21this Act.
22 On February 1, 2024, and in each month thereafter, the
23Department shall pay into the General Revenue Fund 62% of the
24net revenue realized for the preceding month from the 3.25%
25general rate on the selling price of tangible personal
26property that is purchased from a retailer located in a

SB2219- 142 -LRB103 28577 HLH 54958 b
1Community Revitalization Zone created under the Community
2Revitalization Zone Act. On February 1, 2024, and in each
3month thereafter, the Department shall pay into the Local
4Government Tax Fund 38% of the net revenue realized for the
5preceding month from the 3.25% general rate on the selling
6price of tangible personal property that is purchased from a
7retailer located in a Community Revitalization Zone created
8under the Community Revitalization Zone Act.
9 Beginning January 1, 1990, each month the Department shall
10pay into the County and Mass Transit District Fund, a special
11fund in the State treasury which is hereby created, 4% of the
12net revenue realized for the preceding month from the 6.25%
13general rate other than aviation fuel sold on or after
14December 1, 2019. This exception for aviation fuel only
15applies for so long as the revenue use requirements of 49
16U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
17 Beginning August 1, 2000, each month the Department shall
18pay into the County and Mass Transit District Fund 20% of the
19net revenue realized for the preceding month from the 1.25%
20rate on the selling price of motor fuel and gasohol. If, in any
21month, the tax on sales tax holiday items, as defined in
22Section 2-8, is imposed at the rate of 1.25%, then the
23Department shall pay 20% of the net revenue realized for that
24month from the 1.25% rate on the selling price of sales tax
25holiday items into the County and Mass Transit District Fund.
26 Beginning January 1, 1990, each month the Department shall

SB2219- 143 -LRB103 28577 HLH 54958 b
1pay into the Local Government Tax Fund 16% of the net revenue
2realized for the preceding month from the 6.25% general rate
3on the selling price of tangible personal property other than
4aviation fuel sold on or after December 1, 2019. This
5exception for aviation fuel only applies for so long as the
6revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
747133 are binding on the State.
8 For aviation fuel sold on or after December 1, 2019, each
9month the Department shall pay into the State Aviation Program
10Fund 20% of the net revenue realized for the preceding month
11from the 6.25% general rate on the selling price of aviation
12fuel, less an amount estimated by the Department to be
13required for refunds of the 20% portion of the tax on aviation
14fuel under this Act, which amount shall be deposited into the
15Aviation Fuel Sales Tax Refund Fund. The Department shall only
16pay moneys into the State Aviation Program Fund and the
17Aviation Fuel Sales Tax Refund Fund under this Act for so long
18as the revenue use requirements of 49 U.S.C. 47107(b) and 49
19U.S.C. 47133 are binding on the State.
20 Beginning August 1, 2000, each month the Department shall
21pay into the Local Government Tax Fund 80% of the net revenue
22realized for the preceding month from the 1.25% rate on the
23selling price of motor fuel and gasohol. If, in any month, the
24tax on sales tax holiday items, as defined in Section 2-8, is
25imposed at the rate of 1.25%, then the Department shall pay 80%
26of the net revenue realized for that month from the 1.25% rate

SB2219- 144 -LRB103 28577 HLH 54958 b
1on the selling price of sales tax holiday items into the Local
2Government Tax Fund.
3 Beginning October 1, 2009, each month the Department shall
4pay into the Capital Projects Fund an amount that is equal to
5an amount estimated by the Department to represent 80% of the
6net revenue realized for the preceding month from the sale of
7candy, grooming and hygiene products, and soft drinks that had
8been taxed at a rate of 1% prior to September 1, 2009 but that
9are now taxed at 6.25%.
10 Beginning July 1, 2011, each month the Department shall
11pay into the Clean Air Act Permit Fund 80% of the net revenue
12realized for the preceding month from the 6.25% general rate
13on the selling price of sorbents used in Illinois in the
14process of sorbent injection as used to comply with the
15Environmental Protection Act or the federal Clean Air Act, but
16the total payment into the Clean Air Act Permit Fund under this
17Act and the Use Tax Act shall not exceed $2,000,000 in any
18fiscal year.
19 Beginning July 1, 2013, each month the Department shall
20pay into the Underground Storage Tank Fund from the proceeds
21collected under this Act, the Use Tax Act, the Service Use Tax
22Act, and the Service Occupation Tax Act an amount equal to the
23average monthly deficit in the Underground Storage Tank Fund
24during the prior year, as certified annually by the Illinois
25Environmental Protection Agency, but the total payment into
26the Underground Storage Tank Fund under this Act, the Use Tax

SB2219- 145 -LRB103 28577 HLH 54958 b
1Act, the Service Use Tax Act, and the Service Occupation Tax
2Act shall not exceed $18,000,000 in any State fiscal year. As
3used in this paragraph, the "average monthly deficit" shall be
4equal to the difference between the average monthly claims for
5payment by the fund and the average monthly revenues deposited
6into the fund, excluding payments made pursuant to this
7paragraph.
8 Beginning July 1, 2015, of the remainder of the moneys
9received by the Department under the Use Tax Act, the Service
10Use Tax Act, the Service Occupation Tax Act, and this Act, each
11month the Department shall deposit $500,000 into the State
12Crime Laboratory Fund.
13 Of the remainder of the moneys received by the Department
14pursuant to this Act, (a) 1.75% thereof shall be paid into the
15Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
16and after July 1, 1989, 3.8% thereof shall be paid into the
17Build Illinois Fund; provided, however, that if in any fiscal
18year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
19may be, of the moneys received by the Department and required
20to be paid into the Build Illinois Fund pursuant to this Act,
21Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
22Act, and Section 9 of the Service Occupation Tax Act, such Acts
23being hereinafter called the "Tax Acts" and such aggregate of
242.2% or 3.8%, as the case may be, of moneys being hereinafter
25called the "Tax Act Amount", and (2) the amount transferred to
26the Build Illinois Fund from the State and Local Sales Tax

SB2219- 146 -LRB103 28577 HLH 54958 b
1Reform Fund shall be less than the Annual Specified Amount (as
2hereinafter defined), an amount equal to the difference shall
3be immediately paid into the Build Illinois Fund from other
4moneys received by the Department pursuant to the Tax Acts;
5the "Annual Specified Amount" means the amounts specified
6below for fiscal years 1986 through 1993:
7Fiscal YearAnnual Specified Amount
81986$54,800,000
91987$76,650,000
101988$80,480,000
111989$88,510,000
121990$115,330,000
131991$145,470,000
141992$182,730,000
151993$206,520,000;
16and means the Certified Annual Debt Service Requirement (as
17defined in Section 13 of the Build Illinois Bond Act) or the
18Tax Act Amount, whichever is greater, for fiscal year 1994 and
19each fiscal year thereafter; and further provided, that if on
20the last business day of any month the sum of (1) the Tax Act
21Amount required to be deposited into the Build Illinois Bond
22Account in the Build Illinois Fund during such month and (2)
23the amount transferred to the Build Illinois Fund from the
24State and Local Sales Tax Reform Fund shall have been less than
251/12 of the Annual Specified Amount, an amount equal to the
26difference shall be immediately paid into the Build Illinois

SB2219- 147 -LRB103 28577 HLH 54958 b
1Fund from other moneys received by the Department pursuant to
2the Tax Acts; and, further provided, that in no event shall the
3payments required under the preceding proviso result in
4aggregate payments into the Build Illinois Fund pursuant to
5this clause (b) for any fiscal year in excess of the greater of
6(i) the Tax Act Amount or (ii) the Annual Specified Amount for
7such fiscal year. The amounts payable into the Build Illinois
8Fund under clause (b) of the first sentence in this paragraph
9shall be payable only until such time as the aggregate amount
10on deposit under each trust indenture securing Bonds issued
11and outstanding pursuant to the Build Illinois Bond Act is
12sufficient, taking into account any future investment income,
13to fully provide, in accordance with such indenture, for the
14defeasance of or the payment of the principal of, premium, if
15any, and interest on the Bonds secured by such indenture and on
16any Bonds expected to be issued thereafter and all fees and
17costs payable with respect thereto, all as certified by the
18Director of the Bureau of the Budget (now Governor's Office of
19Management and Budget). If on the last business day of any
20month in which Bonds are outstanding pursuant to the Build
21Illinois Bond Act, the aggregate of moneys deposited in the
22Build Illinois Bond Account in the Build Illinois Fund in such
23month shall be less than the amount required to be transferred
24in such month from the Build Illinois Bond Account to the Build
25Illinois Bond Retirement and Interest Fund pursuant to Section
2613 of the Build Illinois Bond Act, an amount equal to such

SB2219- 148 -LRB103 28577 HLH 54958 b
1deficiency shall be immediately paid from other moneys
2received by the Department pursuant to the Tax Acts to the
3Build Illinois Fund; provided, however, that any amounts paid
4to the Build Illinois Fund in any fiscal year pursuant to this
5sentence shall be deemed to constitute payments pursuant to
6clause (b) of the first sentence of this paragraph and shall
7reduce the amount otherwise payable for such fiscal year
8pursuant to that clause (b). The moneys received by the
9Department pursuant to this Act and required to be deposited
10into the Build Illinois Fund are subject to the pledge, claim
11and charge set forth in Section 12 of the Build Illinois Bond
12Act.
13 Subject to payment of amounts into the Build Illinois Fund
14as provided in the preceding paragraph or in any amendment
15thereto hereafter enacted, the following specified monthly
16installment of the amount requested in the certificate of the
17Chairman of the Metropolitan Pier and Exposition Authority
18provided under Section 8.25f of the State Finance Act, but not
19in excess of sums designated as "Total Deposit", shall be
20deposited in the aggregate from collections under Section 9 of
21the Use Tax Act, Section 9 of the Service Use Tax Act, Section
229 of the Service Occupation Tax Act, and Section 3 of the
23Retailers' Occupation Tax Act into the McCormick Place
24Expansion Project Fund in the specified fiscal years.
25Fiscal YearTotal Deposit
261993 $0

SB2219- 149 -LRB103 28577 HLH 54958 b
11994 53,000,000
21995 58,000,000
31996 61,000,000
41997 64,000,000
51998 68,000,000
61999 71,000,000
72000 75,000,000
82001 80,000,000
92002 93,000,000
102003 99,000,000
112004103,000,000
122005108,000,000
132006113,000,000
142007119,000,000
152008126,000,000
162009132,000,000
172010139,000,000
182011146,000,000
192012153,000,000
202013161,000,000
212014170,000,000
222015179,000,000
232016189,000,000
242017199,000,000
252018210,000,000
262019221,000,000

SB2219- 150 -LRB103 28577 HLH 54958 b
12020233,000,000
22021300,000,000
32022300,000,000
42023300,000,000
52024 300,000,000
62025 300,000,000
72026 300,000,000
82027 375,000,000
92028 375,000,000
102029 375,000,000
112030 375,000,000
122031 375,000,000
132032 375,000,000
142033375,000,000
152034375,000,000
162035375,000,000
172036450,000,000
18and
19each fiscal year
20thereafter that bonds
21are outstanding under
22Section 13.2 of the
23Metropolitan Pier and
24Exposition Authority Act,
25but not after fiscal year 2060.
26 Beginning July 20, 1993 and in each month of each fiscal

SB2219- 151 -LRB103 28577 HLH 54958 b
1year thereafter, one-eighth of the amount requested in the
2certificate of the Chairman of the Metropolitan Pier and
3Exposition Authority for that fiscal year, less the amount
4deposited into the McCormick Place Expansion Project Fund by
5the State Treasurer in the respective month under subsection
6(g) of Section 13 of the Metropolitan Pier and Exposition
7Authority Act, plus cumulative deficiencies in the deposits
8required under this Section for previous months and years,
9shall be deposited into the McCormick Place Expansion Project
10Fund, until the full amount requested for the fiscal year, but
11not in excess of the amount specified above as "Total
12Deposit", has been deposited.
13 Subject to payment of amounts into the Capital Projects
14Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
15and the McCormick Place Expansion Project Fund pursuant to the
16preceding paragraphs or in any amendments thereto hereafter
17enacted, for aviation fuel sold on or after December 1, 2019,
18the Department shall each month deposit into the Aviation Fuel
19Sales Tax Refund Fund an amount estimated by the Department to
20be required for refunds of the 80% portion of the tax on
21aviation fuel under this Act. The Department shall only
22deposit moneys into the Aviation Fuel Sales Tax Refund Fund
23under this paragraph for so long as the revenue use
24requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
25binding on the State.
26 Subject to payment of amounts into the Build Illinois Fund

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1and the McCormick Place Expansion Project Fund pursuant to the
2preceding paragraphs or in any amendments thereto hereafter
3enacted, beginning July 1, 1993 and ending on September 30,
42013, the Department shall each month pay into the Illinois
5Tax Increment Fund 0.27% of 80% of the net revenue realized for
6the preceding month from the 6.25% general rate on the selling
7price of tangible personal property.
8 Subject to payment of amounts into the Build Illinois Fund
9and the McCormick Place Expansion Project Fund pursuant to the
10preceding paragraphs or in any amendments thereto hereafter
11enacted, beginning with the receipt of the first report of
12taxes paid by an eligible business and continuing for a
1325-year period, the Department shall each month pay into the
14Energy Infrastructure Fund 80% of the net revenue realized
15from the 6.25% general rate on the selling price of
16Illinois-mined coal that was sold to an eligible business. For
17purposes of this paragraph, the term "eligible business" means
18a new electric generating facility certified pursuant to
19Section 605-332 of the Department of Commerce and Economic
20Opportunity Law of the Civil Administrative Code of Illinois.
21 Subject to payment of amounts into the Build Illinois
22Fund, the McCormick Place Expansion Project Fund, the Illinois
23Tax Increment Fund, and the Energy Infrastructure Fund
24pursuant to the preceding paragraphs or in any amendments to
25this Section hereafter enacted, beginning on the first day of
26the first calendar month to occur on or after August 26, 2014

SB2219- 153 -LRB103 28577 HLH 54958 b
1(the effective date of Public Act 98-1098), each month, from
2the collections made under Section 9 of the Use Tax Act,
3Section 9 of the Service Use Tax Act, Section 9 of the Service
4Occupation Tax Act, and Section 3 of the Retailers' Occupation
5Tax Act, the Department shall pay into the Tax Compliance and
6Administration Fund, to be used, subject to appropriation, to
7fund additional auditors and compliance personnel at the
8Department of Revenue, an amount equal to 1/12 of 5% of 80% of
9the cash receipts collected during the preceding fiscal year
10by the Audit Bureau of the Department under the Use Tax Act,
11the Service Use Tax Act, the Service Occupation Tax Act, the
12Retailers' Occupation Tax Act, and associated local occupation
13and use taxes administered by the Department.
14 Subject to payments of amounts into the Build Illinois
15Fund, the McCormick Place Expansion Project Fund, the Illinois
16Tax Increment Fund, the Energy Infrastructure Fund, and the
17Tax Compliance and Administration Fund as provided in this
18Section, beginning on July 1, 2018 the Department shall pay
19each month into the Downstate Public Transportation Fund the
20moneys required to be so paid under Section 2-3 of the
21Downstate Public Transportation Act.
22 Subject to successful execution and delivery of a
23public-private agreement between the public agency and private
24entity and completion of the civic build, beginning on July 1,
252023, of the remainder of the moneys received by the
26Department under the Use Tax Act, the Service Use Tax Act, the

SB2219- 154 -LRB103 28577 HLH 54958 b
1Service Occupation Tax Act, and this Act, the Department shall
2deposit the following specified deposits in the aggregate from
3collections under the Use Tax Act, the Service Use Tax Act, the
4Service Occupation Tax Act, and the Retailers' Occupation Tax
5Act, as required under Section 8.25g of the State Finance Act
6for distribution consistent with the Public-Private
7Partnership for Civic and Transit Infrastructure Project Act.
8The moneys received by the Department pursuant to this Act and
9required to be deposited into the Civic and Transit
10Infrastructure Fund are subject to the pledge, claim and
11charge set forth in Section 25-55 of the Public-Private
12Partnership for Civic and Transit Infrastructure Project Act.
13As used in this paragraph, "civic build", "private entity",
14"public-private agreement", and "public agency" have the
15meanings provided in Section 25-10 of the Public-Private
16Partnership for Civic and Transit Infrastructure Project Act.
17 Fiscal Year.............................Total Deposit
18 2024.....................................$200,000,000
19 2025....................................$206,000,000
20 2026....................................$212,200,000
21 2027....................................$218,500,000
22 2028....................................$225,100,000
23 2029....................................$288,700,000
24 2030....................................$298,900,000
25 2031....................................$309,300,000
26 2032....................................$320,100,000

SB2219- 155 -LRB103 28577 HLH 54958 b
1 2033....................................$331,200,000
2 2034....................................$341,200,000
3 2035....................................$351,400,000
4 2036....................................$361,900,000
5 2037....................................$372,800,000
6 2038....................................$384,000,000
7 2039....................................$395,500,000
8 2040....................................$407,400,000
9 2041....................................$419,600,000
10 2042....................................$432,200,000
11 2043....................................$445,100,000
12 Beginning July 1, 2021 and until July 1, 2022, subject to
13the payment of amounts into the County and Mass Transit
14District Fund, the Local Government Tax Fund, the Build
15Illinois Fund, the McCormick Place Expansion Project Fund, the
16Illinois Tax Increment Fund, the Energy Infrastructure Fund,
17and the Tax Compliance and Administration Fund as provided in
18this Section, the Department shall pay each month into the
19Road Fund the amount estimated to represent 16% of the net
20revenue realized from the taxes imposed on motor fuel and
21gasohol. Beginning July 1, 2022 and until July 1, 2023,
22subject to the payment of amounts into the County and Mass
23Transit District Fund, the Local Government Tax Fund, the
24Build Illinois Fund, the McCormick Place Expansion Project
25Fund, the Illinois Tax Increment Fund, the Energy
26Infrastructure Fund, and the Tax Compliance and Administration

SB2219- 156 -LRB103 28577 HLH 54958 b
1Fund as provided in this Section, the Department shall pay
2each month into the Road Fund the amount estimated to
3represent 32% of the net revenue realized from the taxes
4imposed on motor fuel and gasohol. Beginning July 1, 2023 and
5until July 1, 2024, subject to the payment of amounts into the
6County and Mass Transit District Fund, the Local Government
7Tax Fund, the Build Illinois Fund, the McCormick Place
8Expansion Project Fund, the Illinois Tax Increment Fund, the
9Energy Infrastructure Fund, and the Tax Compliance and
10Administration Fund as provided in this Section, the
11Department shall pay each month into the Road Fund the amount
12estimated to represent 48% of the net revenue realized from
13the taxes imposed on motor fuel and gasohol. Beginning July 1,
142024 and until July 1, 2025, subject to the payment of amounts
15into the County and Mass Transit District Fund, the Local
16Government Tax Fund, the Build Illinois Fund, the McCormick
17Place Expansion Project Fund, the Illinois Tax Increment Fund,
18the Energy Infrastructure Fund, and the Tax Compliance and
19Administration Fund as provided in this Section, the
20Department shall pay each month into the Road Fund the amount
21estimated to represent 64% of the net revenue realized from
22the taxes imposed on motor fuel and gasohol. Beginning on July
231, 2025, subject to the payment of amounts into the County and
24Mass Transit District Fund, the Local Government Tax Fund, the
25Build Illinois Fund, the McCormick Place Expansion Project
26Fund, the Illinois Tax Increment Fund, the Energy

SB2219- 157 -LRB103 28577 HLH 54958 b
1Infrastructure Fund, and the Tax Compliance and Administration
2Fund as provided in this Section, the Department shall pay
3each month into the Road Fund the amount estimated to
4represent 80% of the net revenue realized from the taxes
5imposed on motor fuel and gasohol. As used in this paragraph
6"motor fuel" has the meaning given to that term in Section 1.1
7of the Motor Fuel Tax Law, and "gasohol" has the meaning given
8to that term in Section 3-40 of the Use Tax Act.
9 Of the remainder of the moneys received by the Department
10pursuant to this Act, 75% thereof shall be paid into the State
11treasury Treasury and 25% shall be reserved in a special
12account and used only for the transfer to the Common School
13Fund as part of the monthly transfer from the General Revenue
14Fund in accordance with Section 8a of the State Finance Act.
15 The Department may, upon separate written notice to a
16taxpayer, require the taxpayer to prepare and file with the
17Department on a form prescribed by the Department within not
18less than 60 days after receipt of the notice an annual
19information return for the tax year specified in the notice.
20Such annual return to the Department shall include a statement
21of gross receipts as shown by the retailer's last Federal
22income tax return. If the total receipts of the business as
23reported in the Federal income tax return do not agree with the
24gross receipts reported to the Department of Revenue for the
25same period, the retailer shall attach to his annual return a
26schedule showing a reconciliation of the 2 amounts and the

SB2219- 158 -LRB103 28577 HLH 54958 b
1reasons for the difference. The retailer's annual return to
2the Department shall also disclose the cost of goods sold by
3the retailer during the year covered by such return, opening
4and closing inventories of such goods for such year, costs of
5goods used from stock or taken from stock and given away by the
6retailer during such year, payroll information of the
7retailer's business during such year and any additional
8reasonable information which the Department deems would be
9helpful in determining the accuracy of the monthly, quarterly
10or annual returns filed by such retailer as provided for in
11this Section.
12 If the annual information return required by this Section
13is not filed when and as required, the taxpayer shall be liable
14as follows:
15 (i) Until January 1, 1994, the taxpayer shall be
16 liable for a penalty equal to 1/6 of 1% of the tax due from
17 such taxpayer under this Act during the period to be
18 covered by the annual return for each month or fraction of
19 a month until such return is filed as required, the
20 penalty to be assessed and collected in the same manner as
21 any other penalty provided for in this Act.
22 (ii) On and after January 1, 1994, the taxpayer shall
23 be liable for a penalty as described in Section 3-4 of the
24 Uniform Penalty and Interest Act.
25 The chief executive officer, proprietor, owner or highest
26ranking manager shall sign the annual return to certify the

SB2219- 159 -LRB103 28577 HLH 54958 b
1accuracy of the information contained therein. Any person who
2willfully signs the annual return containing false or
3inaccurate information shall be guilty of perjury and punished
4accordingly. The annual return form prescribed by the
5Department shall include a warning that the person signing the
6return may be liable for perjury.
7 The provisions of this Section concerning the filing of an
8annual information return do not apply to a retailer who is not
9required to file an income tax return with the United States
10Government.
11 As soon as possible after the first day of each month, upon
12certification of the Department of Revenue, the Comptroller
13shall order transferred and the Treasurer shall transfer from
14the General Revenue Fund to the Motor Fuel Tax Fund an amount
15equal to 1.7% of 80% of the net revenue realized under this Act
16for the second preceding month. Beginning April 1, 2000, this
17transfer is no longer required and shall not be made.
18 Net revenue realized for a month shall be the revenue
19collected by the State pursuant to this Act, less the amount
20paid out during that month as refunds to taxpayers for
21overpayment of liability.
22 For greater simplicity of administration, manufacturers,
23importers and wholesalers whose products are sold at retail in
24Illinois by numerous retailers, and who wish to do so, may
25assume the responsibility for accounting and paying to the
26Department all tax accruing under this Act with respect to

SB2219- 160 -LRB103 28577 HLH 54958 b
1such sales, if the retailers who are affected do not make
2written objection to the Department to this arrangement.
3 Any person who promotes, organizes, provides retail
4selling space for concessionaires or other types of sellers at
5the Illinois State Fair, DuQuoin State Fair, county fairs,
6local fairs, art shows, flea markets and similar exhibitions
7or events, including any transient merchant as defined by
8Section 2 of the Transient Merchant Act of 1987, is required to
9file a report with the Department providing the name of the
10merchant's business, the name of the person or persons engaged
11in merchant's business, the permanent address and Illinois
12Retailers Occupation Tax Registration Number of the merchant,
13the dates and location of the event and other reasonable
14information that the Department may require. The report must
15be filed not later than the 20th day of the month next
16following the month during which the event with retail sales
17was held. Any person who fails to file a report required by
18this Section commits a business offense and is subject to a
19fine not to exceed $250.
20 Any person engaged in the business of selling tangible
21personal property at retail as a concessionaire or other type
22of seller at the Illinois State Fair, county fairs, art shows,
23flea markets and similar exhibitions or events, or any
24transient merchants, as defined by Section 2 of the Transient
25Merchant Act of 1987, may be required to make a daily report of
26the amount of such sales to the Department and to make a daily

SB2219- 161 -LRB103 28577 HLH 54958 b
1payment of the full amount of tax due. The Department shall
2impose this requirement when it finds that there is a
3significant risk of loss of revenue to the State at such an
4exhibition or event. Such a finding shall be based on evidence
5that a substantial number of concessionaires or other sellers
6who are not residents of Illinois will be engaging in the
7business of selling tangible personal property at retail at
8the exhibition or event, or other evidence of a significant
9risk of loss of revenue to the State. The Department shall
10notify concessionaires and other sellers affected by the
11imposition of this requirement. In the absence of notification
12by the Department, the concessionaires and other sellers shall
13file their returns as otherwise required in this Section.
14(Source: P.A. 101-10, Article 15, Section 15-25, eff. 6-5-19;
15101-10, Article 25, Section 25-120, eff. 6-5-19; 101-27, eff.
166-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
17101-636, eff. 6-10-20; 102-634, eff. 8-27-21; 102-700, Article
1860, Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
1965-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
201-1-23; revised 12-13-22.)
21 Section 999. Effective date. This Act takes effect upon
22becoming law.
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