101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB2543

Introduced , by Rep. Sonya M. Harper

SYNOPSIS AS INTRODUCED:
30 ILCS 105/5.891 new
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
105 ILCS 5/10-20.69 new
105 ILCS 5/34-18.61 new
110 ILCS 330/15 new
210 ILCS 85/6.27 new

Amends the State Finance Act to create the Trauma Response Fund as a special fund in the State treasury. Amends the School Code. Requires school boards to develop a trauma response protocol that shall be implemented in response to a traumatic event at a school, including, but not limited to, a shooting at the school. Sets forth various requirements for the protocol, including response by hospitals, trauma intervention services, and community engagement. Provides that all moneys in the Trauma Response Fund shall be paid as grants to school districts to implement the trauma response protocol. Amends the University of Illinois Hospital Act and Hospital Licensing Act to make conforming changes. Amends the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act. Imposes a 1% surcharge on firearm ammunition, which shall be deposited into the Trauma Response Fund. Effective immediately.
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FISCAL NOTE ACT MAY APPLY
STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT

A BILL FOR

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1 AN ACT concerning education.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 5. The State Finance Act is amended by adding
5Section 5.891 as follows:
6 (30 ILCS 105/5.891 new)
7 Sec. 5.891. The Trauma Response Fund.
8 Section 10. The Use Tax Act is amended by changing Sections
93-10 and 9 as follows:
10 (35 ILCS 105/3-10)
11 Sec. 3-10. Rate of tax. Unless otherwise provided in this
12Section, the tax imposed by this Act is at the rate of 6.25% of
13either the selling price or the fair market value, if any, of
14the tangible personal property. In all cases where property
15functionally used or consumed is the same as the property that
16was purchased at retail, then the tax is imposed on the selling
17price of the property. In all cases where property functionally
18used or consumed is a by-product or waste product that has been
19refined, manufactured, or produced from property purchased at
20retail, then the tax is imposed on the lower of the fair market
21value, if any, of the specific property so used in this State

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1or on the selling price of the property purchased at retail.
2For purposes of this Section "fair market value" means the
3price at which property would change hands between a willing
4buyer and a willing seller, neither being under any compulsion
5to buy or sell and both having reasonable knowledge of the
6relevant facts. The fair market value shall be established by
7Illinois sales by the taxpayer of the same property as that
8functionally used or consumed, or if there are no such sales by
9the taxpayer, then comparable sales or purchases of property of
10like kind and character in Illinois.
11 Beginning on July 1, 2000 and through December 31, 2000,
12with respect to motor fuel, as defined in Section 1.1 of the
13Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
14the Use Tax Act, the tax is imposed at the rate of 1.25%.
15 Beginning on August 6, 2010 through August 15, 2010, with
16respect to sales tax holiday items as defined in Section 3-6 of
17this Act, the tax is imposed at the rate of 1.25%.
18 With respect to gasohol, the tax imposed by this Act
19applies to (i) 70% of the proceeds of sales made on or after
20January 1, 1990, and before July 1, 2003, (ii) 80% of the
21proceeds of sales made on or after July 1, 2003 and on or
22before July 1, 2017, and (iii) 100% of the proceeds of sales
23made thereafter. If, at any time, however, the tax under this
24Act on sales of gasohol is imposed at the rate of 1.25%, then
25the tax imposed by this Act applies to 100% of the proceeds of
26sales of gasohol made during that time.

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1 With respect to majority blended ethanol fuel, the tax
2imposed by this Act does not apply to the proceeds of sales
3made on or after July 1, 2003 and on or before December 31,
42023 but applies to 100% of the proceeds of sales made
5thereafter.
6 With respect to biodiesel blends with no less than 1% and
7no more than 10% biodiesel, the tax imposed by this Act applies
8to (i) 80% of the proceeds of sales made on or after July 1,
92003 and on or before December 31, 2018 and (ii) 100% of the
10proceeds of sales made thereafter. If, at any time, however,
11the tax under this Act on sales of biodiesel blends with no
12less than 1% and no more than 10% biodiesel is imposed at the
13rate of 1.25%, then the tax imposed by this Act applies to 100%
14of the proceeds of sales of biodiesel blends with no less than
151% and no more than 10% biodiesel made during that time.
16 With respect to 100% biodiesel and biodiesel blends with
17more than 10% but no more than 99% biodiesel, the tax imposed
18by this Act does not apply to the proceeds of sales made on or
19after July 1, 2003 and on or before December 31, 2023 but
20applies to 100% of the proceeds of sales made thereafter.
21 With respect to food for human consumption that is to be
22consumed off the premises where it is sold (other than
23alcoholic beverages, soft drinks, and food that has been
24prepared for immediate consumption) and prescription and
25nonprescription medicines, drugs, medical appliances, products
26classified as Class III medical devices by the United States

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1Food and Drug Administration that are used for cancer treatment
2pursuant to a prescription, as well as any accessories and
3components related to those devices, modifications to a motor
4vehicle for the purpose of rendering it usable by a person with
5a disability, and insulin, urine testing materials, syringes,
6and needles used by diabetics, for human use, 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" do not include beverages that contain milk or milk
23products, soy, rice or similar milk substitutes, or greater
24than 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 other
17ingredients 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

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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 C.F.R. 201.66. The "over-the-counter-drug"
6label includes:
7 (A) A "Drug Facts" panel; or
8 (B) 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 the effective date of this amendatory Act of
12the 98th General Assembly, "prescription and nonprescription
13medicines and drugs" includes medical cannabis purchased from a
14registered dispensing organization under the Compassionate Use
15of Medical Cannabis Pilot Program Act.
16 Beginning July 1, 2019, in addition to all other rates of
17tax imposed under this Act, a surcharge of 1% is imposed on the
18selling price of firearm ammunition. "Firearm ammunition" has
19the meaning given to that term under Section 31A-0.1 of the
20Criminal Code of 2012.
21 If the property that is purchased at retail from a retailer
22is acquired outside Illinois and used outside Illinois before
23being brought to Illinois for use here and is taxable under
24this Act, the "selling price" on which the tax is computed
25shall be reduced by an amount that represents a reasonable
26allowance for depreciation for the period of prior out-of-state

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1use.
2(Source: P.A. 99-143, eff. 7-27-15; 99-858, eff. 8-19-16;
3100-22, eff. 7-6-17.)
4 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
5 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
6and trailers that are required to be registered with an agency
7of this State, each retailer required or authorized to collect
8the tax imposed by this Act shall pay to the Department the
9amount of such tax (except as otherwise provided) at the time
10when he is required to file his return for the period during
11which such tax was collected, less a discount of 2.1% prior to
12January 1, 1990, and 1.75% on and after January 1, 1990, or $5
13per calendar year, whichever is greater, which is allowed to
14reimburse the retailer for expenses incurred in collecting the
15tax, keeping records, preparing and filing returns, remitting
16the tax and supplying data to the Department on request. In the
17case of retailers who report and pay the tax on a transaction
18by transaction basis, as provided in this Section, such
19discount shall be taken with each such tax remittance instead
20of when such retailer files his periodic return. The discount
21allowed under this Section is allowed only for returns that are
22filed in the manner required by this Act. The Department may
23disallow the discount for retailers whose certificate of
24registration is revoked at the time the return is filed, but
25only if the Department's decision to revoke the certificate of

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1registration has become final. A retailer need not remit that
2part of any tax collected by him to the extent that he is
3required to remit and does remit the tax imposed by the
4Retailers' Occupation Tax Act, with respect to the sale of the
5same property.
6 Where such tangible personal property is sold under a
7conditional sales contract, or under any other form of sale
8wherein the payment of the principal sum, or a part thereof, is
9extended beyond the close of the period for which the return is
10filed, the retailer, in collecting the tax (except as to motor
11vehicles, watercraft, aircraft, and trailers that are required
12to be registered with an agency of this State), may collect for
13each tax return period, only the tax applicable to that part of
14the selling price actually received during such tax return
15period.
16 Except as provided in this Section, on or before the
17twentieth day of each calendar month, such retailer shall file
18a return for the preceding calendar month. Such return shall be
19filed on forms prescribed by the Department and shall furnish
20such information as the Department may reasonably require. On
21and after January 1, 2018, except for returns for motor
22vehicles, watercraft, aircraft, and trailers that are required
23to be registered with an agency of this State, with respect to
24retailers whose annual gross receipts average $20,000 or more,
25all returns required to be filed pursuant to this Act shall be
26filed electronically. Retailers who demonstrate that they do

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1not have access to the Internet or demonstrate hardship in
2filing electronically may petition the Department to waive the
3electronic filing requirement.
4 The Department may require returns to be filed on a
5quarterly basis. If so required, a return for each calendar
6quarter shall be filed on or before the twentieth day of the
7calendar month following the end of such calendar quarter. The
8taxpayer shall also file a return with the Department for each
9of the first two months of each calendar quarter, on or before
10the twentieth day of the following calendar month, stating:
11 1. The name of the seller;
12 2. The address of the principal place of business from
13 which he engages in the business of selling tangible
14 personal property at retail in this State;
15 3. The total amount of taxable receipts received by him
16 during the preceding calendar month from sales of tangible
17 personal property by him during such preceding calendar
18 month, including receipts from charge and time sales, but
19 less all deductions allowed by law;
20 4. The amount of credit provided in Section 2d of this
21 Act;
22 5. The amount of tax due;
23 5-5. The signature of the taxpayer; and
24 6. Such other reasonable information as the Department
25 may require.
26 If a taxpayer fails to sign a return within 30 days after

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1the proper notice and demand for signature by the Department,
2the return shall be considered valid and any amount shown to be
3due on the return shall be deemed assessed.
4 Beginning October 1, 1993, a taxpayer who has an average
5monthly tax liability of $150,000 or more shall make all
6payments required by rules of the Department by electronic
7funds transfer. Beginning October 1, 1994, a taxpayer who has
8an average monthly tax liability of $100,000 or more shall make
9all payments required by rules of the Department by electronic
10funds transfer. Beginning October 1, 1995, a taxpayer who has
11an average monthly tax liability of $50,000 or more shall make
12all payments required by rules of the Department by electronic
13funds transfer. Beginning October 1, 2000, a taxpayer who has
14an annual tax liability of $200,000 or more shall make all
15payments required by rules of the Department by electronic
16funds transfer. The term "annual tax liability" shall be the
17sum of the taxpayer's liabilities under this Act, and under all
18other State and local occupation and use tax laws administered
19by the Department, for the immediately preceding calendar year.
20The term "average monthly tax liability" means the sum of the
21taxpayer's liabilities under this Act, and under all other
22State and local occupation and use tax laws administered by the
23Department, for the immediately preceding calendar year
24divided by 12. Beginning on October 1, 2002, a taxpayer who has
25a tax liability in the amount set forth in subsection (b) of
26Section 2505-210 of the Department of Revenue Law shall make

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1all payments required by rules of the Department by electronic
2funds transfer.
3 Before August 1 of each year beginning in 1993, the
4Department shall notify all taxpayers required to make payments
5by electronic funds transfer. All taxpayers required to make
6payments by electronic funds transfer shall make those payments
7for a minimum of one year beginning on October 1.
8 Any taxpayer not required to make payments by electronic
9funds transfer may make payments by electronic funds transfer
10with the permission of the Department.
11 All taxpayers required to make payment by electronic funds
12transfer and any taxpayers authorized to voluntarily make
13payments by electronic funds transfer shall make those payments
14in the manner authorized by the Department.
15 The Department shall adopt such rules as are necessary to
16effectuate a program of electronic funds transfer and the
17requirements of this Section.
18 Before October 1, 2000, if the taxpayer's average monthly
19tax liability to the Department under this Act, the Retailers'
20Occupation Tax Act, the Service Occupation Tax Act, the Service
21Use Tax Act was $10,000 or more during the preceding 4 complete
22calendar quarters, he shall file a return with the Department
23each month by the 20th day of the month next following the
24month during which such tax liability is incurred and shall
25make payments to the Department on or before the 7th, 15th,
2622nd and last day of the month during which such liability is

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1incurred. On and after October 1, 2000, if the taxpayer's
2average monthly tax liability to the Department under this Act,
3the Retailers' Occupation Tax Act, the Service Occupation Tax
4Act, and the Service Use Tax Act was $20,000 or more during the
5preceding 4 complete calendar quarters, he shall file a return
6with the Department each month by the 20th day of the month
7next following the month during which such tax liability is
8incurred and shall make payment to the Department on or before
9the 7th, 15th, 22nd and last day of the month during which such
10liability is incurred. If the month during which such tax
11liability is incurred began prior to January 1, 1985, each
12payment shall be in an amount equal to 1/4 of the taxpayer's
13actual liability for the month or an amount set by the
14Department not to exceed 1/4 of the average monthly liability
15of the taxpayer to the Department for the preceding 4 complete
16calendar quarters (excluding the month of highest liability and
17the month of lowest liability in such 4 quarter period). If the
18month during which such tax liability is incurred begins on or
19after January 1, 1985, and prior to January 1, 1987, each
20payment shall be in an amount equal to 22.5% of the taxpayer's
21actual liability for the month or 27.5% of the taxpayer's
22liability for the same calendar month of the preceding year. If
23the month during which such tax liability is incurred begins on
24or after January 1, 1987, and prior to January 1, 1988, each
25payment shall be in an amount equal to 22.5% of the taxpayer's
26actual liability for the month or 26.25% of the taxpayer's

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1liability for the same calendar month of the preceding year. If
2the month during which such tax liability is incurred begins on
3or after January 1, 1988, and prior to January 1, 1989, or
4begins on or after January 1, 1996, each payment shall be in an
5amount equal to 22.5% of the taxpayer's actual liability for
6the month or 25% of the taxpayer's liability for the same
7calendar month of the preceding year. If the month during which
8such tax liability is incurred begins on or after January 1,
91989, and prior to January 1, 1996, each payment shall be in an
10amount equal to 22.5% of the taxpayer's actual liability for
11the month or 25% of the taxpayer's liability for the same
12calendar month of the preceding year or 100% of the taxpayer's
13actual liability for the quarter monthly reporting period. The
14amount of such quarter monthly payments shall be credited
15against the final tax liability of the taxpayer's return for
16that month. Before October 1, 2000, once applicable, the
17requirement of the making of quarter monthly payments to the
18Department shall continue until such taxpayer's average
19monthly liability to the Department during the preceding 4
20complete calendar quarters (excluding the month of highest
21liability and the month of lowest liability) is less than
22$9,000, or until such taxpayer's average monthly liability to
23the Department as computed for each calendar quarter of the 4
24preceding complete calendar quarter period is less than
25$10,000. However, if a taxpayer can show the Department that a
26substantial change in the taxpayer's business has occurred

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1which causes the taxpayer to anticipate that his average
2monthly tax liability for the reasonably foreseeable future
3will fall below the $10,000 threshold stated above, then such
4taxpayer may petition the Department for change in such
5taxpayer's reporting status. On and after October 1, 2000, once
6applicable, the requirement of the making of quarter monthly
7payments to the Department shall continue until such taxpayer's
8average monthly liability to the Department during the
9preceding 4 complete calendar quarters (excluding the month of
10highest liability and the month of lowest liability) is less
11than $19,000 or until such taxpayer's average monthly liability
12to the Department as computed for each calendar quarter of the
134 preceding complete calendar quarter period is less than
14$20,000. However, if a taxpayer can show the Department that a
15substantial change in the taxpayer's business has occurred
16which causes the taxpayer to anticipate that his average
17monthly tax liability for the reasonably foreseeable future
18will fall below the $20,000 threshold stated above, then such
19taxpayer may petition the Department for a change in such
20taxpayer's reporting status. The Department shall change such
21taxpayer's reporting status unless it finds that such change is
22seasonal in nature and not likely to be long term. If any such
23quarter monthly payment is not paid at the time or in the
24amount required by this Section, then the taxpayer shall be
25liable for penalties and interest on the difference between the
26minimum amount due and the amount of such quarter monthly

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1payment actually and timely paid, except insofar as the
2taxpayer has previously made payments for that month to the
3Department in excess of the minimum payments previously due as
4provided in this Section. The Department shall make reasonable
5rules and regulations to govern the quarter monthly payment
6amount and quarter monthly payment dates for taxpayers who file
7on other than a calendar monthly basis.
8 If any such payment provided for in this Section exceeds
9the taxpayer's liabilities under this Act, the Retailers'
10Occupation Tax Act, the Service Occupation Tax Act and the
11Service Use Tax Act, as shown by an original monthly return,
12the Department shall issue to the taxpayer a credit memorandum
13no later than 30 days after the date of payment, which
14memorandum may be submitted by the taxpayer to the Department
15in payment of tax liability subsequently to be remitted by the
16taxpayer to the Department or be assigned by the taxpayer to a
17similar taxpayer under this Act, the Retailers' Occupation Tax
18Act, the Service Occupation Tax Act or the Service Use Tax Act,
19in accordance with reasonable rules and regulations to be
20prescribed by the Department, except that if such excess
21payment is shown on an original monthly return and is made
22after December 31, 1986, no credit memorandum shall be issued,
23unless requested by the taxpayer. If no such request is made,
24the taxpayer may credit such excess payment against tax
25liability subsequently to be remitted by the taxpayer to the
26Department under this Act, the Retailers' Occupation Tax Act,

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1the Service Occupation Tax Act or the Service Use Tax Act, in
2accordance with reasonable rules and regulations prescribed by
3the Department. If the Department subsequently determines that
4all or any part of the credit taken was not actually due to the
5taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
6be reduced by 2.1% or 1.75% of the difference between the
7credit taken and that actually due, and the taxpayer shall be
8liable for penalties and interest on such difference.
9 If the retailer is otherwise required to file a monthly
10return and if the retailer's average monthly tax liability to
11the Department does not exceed $200, the Department may
12authorize his returns to be filed on a quarter annual basis,
13with the return for January, February, and March of a given
14year being due by April 20 of such year; with the return for
15April, May and June of a given year being due by July 20 of such
16year; with the return for July, August and September of a given
17year being due by October 20 of such year, and with the return
18for October, November and December of a given year being due by
19January 20 of the following year.
20 If the retailer is otherwise required to file a monthly or
21quarterly return and if the retailer's average monthly tax
22liability to the Department does not exceed $50, the Department
23may authorize his returns to be filed on an annual basis, with
24the return for a given year being due by January 20 of the
25following year.
26 Such quarter annual and annual returns, as to form and

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1substance, shall be subject to the same requirements as monthly
2returns.
3 Notwithstanding any other provision in this Act concerning
4the time within which a retailer may file his return, in the
5case of any retailer who ceases to engage in a kind of business
6which makes him responsible for filing returns under this Act,
7such retailer shall file a final return under this Act with the
8Department not more than one month after discontinuing such
9business.
10 In addition, with respect to motor vehicles, watercraft,
11aircraft, and trailers that are required to be registered with
12an agency of this State, except as otherwise provided in this
13Section, every retailer selling this kind of tangible personal
14property shall file, with the Department, upon a form to be
15prescribed and supplied by the Department, a separate return
16for each such item of tangible personal property which the
17retailer sells, except that if, in the same transaction, (i) a
18retailer of aircraft, watercraft, motor vehicles or trailers
19transfers more than one aircraft, watercraft, motor vehicle or
20trailer to another aircraft, watercraft, motor vehicle or
21trailer retailer for the purpose of resale or (ii) a retailer
22of aircraft, watercraft, motor vehicles, or trailers transfers
23more than one aircraft, watercraft, motor vehicle, or trailer
24to a purchaser for use as a qualifying rolling stock as
25provided in Section 3-55 of this Act, then that seller may
26report the transfer of all the aircraft, watercraft, motor

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1vehicles or trailers involved in that transaction to the
2Department on the same uniform invoice-transaction reporting
3return form. For purposes of this Section, "watercraft" means a
4Class 2, Class 3, or Class 4 watercraft as defined in Section
53-2 of the Boat Registration and Safety Act, a personal
6watercraft, or any boat equipped with an inboard motor.
7 In addition, with respect to motor vehicles, watercraft,
8aircraft, and trailers that are required to be registered with
9an agency of this State, every person who is engaged in the
10business of leasing or renting such items and who, in
11connection with such business, sells any such item to a
12retailer for the purpose of resale is, notwithstanding any
13other provision of this Section to the contrary, authorized to
14meet the return-filing requirement of this Act by reporting the
15transfer of all the aircraft, watercraft, motor vehicles, or
16trailers transferred for resale during a month to the
17Department on the same uniform invoice-transaction reporting
18return form on or before the 20th of the month following the
19month in which the transfer takes place. Notwithstanding any
20other provision of this Act to the contrary, all returns filed
21under this paragraph must be filed by electronic means in the
22manner and form as required by the Department.
23 The transaction reporting return in the case of motor
24vehicles or trailers that are required to be registered with an
25agency of this State, shall be the same document as the Uniform
26Invoice referred to in Section 5-402 of the Illinois Vehicle

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

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

HB2543- 21 -LRB101 07010 AXK 52043 b
1may submit to the agency with which, or State officer with
2whom, he must title or register the tangible personal property
3that is involved (if titling or registration is required) in
4support of such purchaser's application for an Illinois
5certificate or other evidence of title or registration to such
6tangible personal property.
7 No retailer's failure or refusal to remit tax under this
8Act precludes a user, who has paid the proper tax to the
9retailer, from obtaining his certificate of title or other
10evidence of title or registration (if titling or registration
11is required) upon satisfying the Department that such user has
12paid the proper tax (if tax is due) to the retailer. The
13Department shall adopt appropriate rules to carry out the
14mandate of this paragraph.
15 If the user who would otherwise pay tax to the retailer
16wants the transaction reporting return filed and the payment of
17tax or proof of exemption made to the Department before the
18retailer is willing to take these actions and such user has not
19paid the tax to the retailer, such user may certify to the fact
20of such delay by the retailer, and may (upon the Department
21being satisfied of the truth of such certification) transmit
22the information required by the transaction reporting return
23and the remittance for tax or proof of exemption directly to
24the Department and obtain his tax receipt or exemption
25determination, in which event the transaction reporting return
26and tax remittance (if a tax payment was required) shall be

HB2543- 22 -LRB101 07010 AXK 52043 b
1credited by the Department to the proper retailer's account
2with the Department, but without the 2.1% or 1.75% discount
3provided for in this Section being allowed. When the user pays
4the tax directly to the Department, he shall pay the tax in the
5same amount and in the same form in which it would be remitted
6if the tax had been remitted to the Department by the retailer.
7 Where a retailer collects the tax with respect to the
8selling price of tangible personal property which he sells and
9the purchaser thereafter returns such tangible personal
10property and the retailer refunds the selling price thereof to
11the purchaser, such retailer shall also refund, to the
12purchaser, the tax so collected from the purchaser. When filing
13his return for the period in which he refunds such tax to the
14purchaser, the retailer may deduct the amount of the tax so
15refunded by him to the purchaser from any other use tax which
16such retailer may be required to pay or remit to the
17Department, as shown by such return, if the amount of the tax
18to be deducted was previously remitted to the Department by
19such retailer. If the retailer has not previously remitted the
20amount of such tax to the Department, he is entitled to no
21deduction under this Act upon refunding such tax to the
22purchaser.
23 Any retailer filing a return under this Section shall also
24include (for the purpose of paying tax thereon) the total tax
25covered by such return upon the selling price of tangible
26personal property purchased by him at retail from a retailer,

HB2543- 23 -LRB101 07010 AXK 52043 b
1but as to which the tax imposed by this Act was not collected
2from the retailer filing such return, and such retailer shall
3remit the amount of such tax to the Department when filing such
4return.
5 If experience indicates such action to be practicable, the
6Department may prescribe and furnish a combination or joint
7return which will enable retailers, who are required to file
8returns hereunder and also under the Retailers' Occupation Tax
9Act, to furnish all the return information required by both
10Acts on the one form.
11 Where the retailer has more than one business registered
12with the Department under separate registration under this Act,
13such retailer may not file each return that is due as a single
14return covering all such registered businesses, but shall file
15separate returns for each such registered business.
16 Beginning January 1, 1990, each month the Department shall
17pay into the State and Local Sales Tax Reform Fund, a special
18fund in the State Treasury which is hereby created, the net
19revenue realized for the preceding month from the 1% tax
20imposed under this Act.
21 Beginning January 1, 1990, each month the Department shall
22pay into the County and Mass Transit District Fund 4% of the
23net revenue realized for the preceding month from the 6.25%
24general rate on the selling price of tangible personal property
25which is purchased outside Illinois at retail from a retailer
26and which is titled or registered by an agency of this State's

HB2543- 24 -LRB101 07010 AXK 52043 b
1government.
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, 20% of the net revenue realized for
5the preceding month from the 6.25% general rate on the selling
6price of tangible personal property, other than tangible
7personal property which is purchased outside Illinois at retail
8from a retailer and which is titled or registered by an agency
9of this State's government.
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. Beginning
14September 1, 2010, each month the Department shall pay into the
15State and Local Sales Tax Reform Fund 100% of the net revenue
16realized for the preceding month from the 1.25% rate on the
17selling price of sales tax holiday items.
18 Beginning January 1, 1990, each month the Department shall
19pay into the Local Government Tax Fund 16% of the net revenue
20realized for the preceding month from the 6.25% general rate on
21the selling price of tangible personal property which is
22purchased outside Illinois at retail from a retailer and which
23is titled or registered by an agency of this State's
24government.
25 Beginning October 1, 2009, each month the Department shall
26pay into the Capital Projects Fund an amount that is equal to

HB2543- 25 -LRB101 07010 AXK 52043 b
1an amount estimated by the Department to represent 80% of the
2net revenue realized for the preceding month from the sale of
3candy, grooming and hygiene products, and soft drinks that had
4been taxed at a rate of 1% prior to September 1, 2009 but that
5are now taxed at 6.25%.
6 Beginning July 1, 2011, each month the Department shall pay
7into the Clean Air Act Permit Fund 80% of the net revenue
8realized for the preceding month from the 6.25% general rate on
9the selling price of sorbents used in Illinois in the process
10of sorbent injection as used to comply with the Environmental
11Protection Act or the federal Clean Air Act, but the total
12payment into the Clean Air Act Permit Fund under this Act and
13the Retailers' Occupation Tax Act shall not exceed $2,000,000
14in any fiscal year.
15 Beginning July 1, 2013, each month the Department shall pay
16into the Underground Storage Tank Fund from the proceeds
17collected under this Act, the Service Use Tax Act, the Service
18Occupation Tax Act, and the Retailers' Occupation Tax Act an
19amount equal to the average monthly deficit in the Underground
20Storage Tank Fund during the prior year, as certified annually
21by the Illinois Environmental Protection Agency, but the total
22payment into the Underground Storage Tank Fund under this Act,
23the Service Use Tax Act, the Service Occupation Tax Act, and
24the Retailers' Occupation Tax Act shall not exceed $18,000,000
25in any State fiscal year. As used in this paragraph, the
26"average monthly deficit" shall be equal to the difference

HB2543- 26 -LRB101 07010 AXK 52043 b
1between the average monthly claims for payment by the fund and
2the average monthly revenues deposited into the fund, excluding
3payments made pursuant to this paragraph.
4 Beginning July 1, 2015, of the remainder of the moneys
5received by the Department under this Act, the Service Use Tax
6Act, the Service Occupation Tax Act, and the Retailers'
7Occupation Tax Act, each month the Department shall deposit
8$500,000 into the State Crime Laboratory Fund.
9 Beginning July 1, 2019, the Department shall pay into the
10Trauma Response Fund 100% of the net revenue realized for the
11preceding month from the 1% surcharge on the selling price of
12firearm ammunition.
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 Section 3
21of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
22Act, Section 9 of the Service Use Tax Act, and Section 9 of the
23Service Occupation Tax Act, such Acts being hereinafter called
24the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
25may be, of moneys being hereinafter called the "Tax Act
26Amount", and (2) the amount transferred to the Build Illinois

HB2543- 27 -LRB101 07010 AXK 52043 b
1Fund from the State and Local Sales Tax Reform Fund shall be
2less than the Annual Specified Amount (as defined in Section 3
3of the Retailers' Occupation Tax Act), an amount equal to the
4difference shall be immediately paid into the Build Illinois
5Fund from other moneys received by the Department pursuant to
6the Tax Acts; and further provided, that if on the last
7business day of any month the sum of (1) the Tax Act Amount
8required to be deposited into the Build Illinois Bond Account
9in the Build Illinois Fund during such month and (2) the amount
10transferred during such month to the Build Illinois Fund from
11the State and Local Sales Tax Reform Fund shall have been less
12than 1/12 of the Annual Specified Amount, an amount equal to
13the difference shall be immediately paid into the Build
14Illinois Fund from other moneys received by the Department
15pursuant to the Tax Acts; and, further provided, that in no
16event shall the payments required under the preceding proviso
17result in aggregate payments into the Build Illinois Fund
18pursuant to this clause (b) for any fiscal year in excess of
19the greater of (i) the Tax Act Amount or (ii) the Annual
20Specified Amount for such fiscal year; and, further provided,
21that the amounts payable into the Build Illinois Fund under
22this clause (b) shall be payable only until such time as the
23aggregate amount on deposit under each trust indenture securing
24Bonds issued and outstanding pursuant to the Build Illinois
25Bond Act is sufficient, taking into account any future
26investment income, to fully provide, in accordance with such

HB2543- 28 -LRB101 07010 AXK 52043 b
1indenture, for the defeasance of or the payment of the
2principal of, premium, if any, and interest on the Bonds
3secured by such indenture and on any Bonds expected to be
4issued thereafter and all fees and costs payable with respect
5thereto, all as certified by the Director of the Bureau of the
6Budget (now Governor's Office of Management and Budget). If on
7the last business day of any month in which Bonds are
8outstanding pursuant to the Build Illinois Bond Act, the
9aggregate of the moneys deposited in the Build Illinois Bond
10Account in the Build Illinois Fund in such month shall be less
11than the amount required to be transferred in such month from
12the Build Illinois Bond Account to the Build Illinois Bond
13Retirement and Interest Fund pursuant to Section 13 of the
14Build Illinois Bond Act, an amount equal to such deficiency
15shall be immediately paid from other moneys received by the
16Department pursuant to the Tax Acts to the Build Illinois Fund;
17provided, however, that any amounts paid to the Build Illinois
18Fund in any fiscal year pursuant to this sentence shall be
19deemed to constitute payments pursuant to clause (b) of the
20preceding sentence and shall reduce the amount otherwise
21payable for such fiscal year pursuant to clause (b) of the
22preceding sentence. The moneys received by the Department
23pursuant to this Act and required to be deposited into the
24Build Illinois Fund are subject to the pledge, claim and charge
25set forth in Section 12 of the Build Illinois Bond Act.
26 Subject to payment of amounts into the Build Illinois Fund

HB2543- 29 -LRB101 07010 AXK 52043 b
1as provided in the preceding paragraph or in any amendment
2thereto hereafter enacted, the following specified monthly
3installment of the amount requested in the certificate of the
4Chairman of the Metropolitan Pier and Exposition Authority
5provided under Section 8.25f of the State Finance Act, but not
6in excess of the sums designated as "Total Deposit", shall be
7deposited in the aggregate from collections under Section 9 of
8the Use Tax Act, Section 9 of the Service Use Tax Act, Section
99 of the Service Occupation Tax Act, and Section 3 of the
10Retailers' Occupation Tax Act into the McCormick Place
11Expansion Project Fund in the specified fiscal years.
12Fiscal YearTotal Deposit
131993 $0
141994 53,000,000
151995 58,000,000
161996 61,000,000
171997 64,000,000
181998 68,000,000
191999 71,000,000
202000 75,000,000
212001 80,000,000
222002 93,000,000
232003 99,000,000
242004103,000,000
252005108,000,000
262006113,000,000

HB2543- 30 -LRB101 07010 AXK 52043 b
12007119,000,000
22008126,000,000
32009132,000,000
42010139,000,000
52011146,000,000
62012153,000,000
72013161,000,000
82014170,000,000
92015179,000,000
102016189,000,000
112017199,000,000
122018210,000,000
132019221,000,000
142020233,000,000
152021246,000,000
162022260,000,000
172023275,000,000
182024 275,000,000
192025 275,000,000
202026 279,000,000
212027 292,000,000
222028 307,000,000
232029 322,000,000
242030 338,000,000
252031 350,000,000
262032 350,000,000

HB2543- 31 -LRB101 07010 AXK 52043 b
1and
2each fiscal year
3thereafter that bonds
4are outstanding under
5Section 13.2 of the
6Metropolitan Pier and
7Exposition Authority Act,
8but not after fiscal year 2060.
9 Beginning July 20, 1993 and in each month of each fiscal
10year thereafter, one-eighth of the amount requested in the
11certificate of the Chairman of the Metropolitan Pier and
12Exposition Authority for that fiscal year, less the amount
13deposited into the McCormick Place Expansion Project Fund by
14the State Treasurer in the respective month under subsection
15(g) of Section 13 of the Metropolitan Pier and Exposition
16Authority Act, plus cumulative deficiencies in the deposits
17required under this Section for previous months and years,
18shall be deposited into the McCormick Place Expansion Project
19Fund, until the full amount requested for the fiscal year, but
20not in excess of the amount specified above as "Total Deposit",
21has been deposited.
22 Subject to payment of amounts into the Build Illinois Fund
23and the McCormick Place Expansion Project Fund pursuant to the
24preceding paragraphs or in any amendments thereto hereafter
25enacted, beginning July 1, 1993 and ending on September 30,
262013, the Department shall each month pay into the Illinois Tax

HB2543- 32 -LRB101 07010 AXK 52043 b
1Increment Fund 0.27% of 80% of the net revenue realized for the
2preceding month from the 6.25% general rate on the selling
3price of tangible personal property.
4 Subject to payment of amounts into the Build Illinois Fund
5and the McCormick Place Expansion Project Fund pursuant to the
6preceding paragraphs or in any amendments thereto hereafter
7enacted, beginning with the receipt of the first report of
8taxes paid by an eligible business and continuing for a 25-year
9period, the Department shall each month pay into the Energy
10Infrastructure Fund 80% of the net revenue realized from the
116.25% general rate on the selling price of Illinois-mined coal
12that was sold to an eligible business. For purposes of this
13paragraph, the term "eligible business" means a new electric
14generating facility certified pursuant to Section 605-332 of
15the Department of Commerce and Economic Opportunity Law of the
16Civil Administrative Code of Illinois.
17 Subject to payment of amounts into the Build Illinois Fund,
18the McCormick Place Expansion Project Fund, the Illinois Tax
19Increment Fund, and the Energy Infrastructure Fund pursuant to
20the preceding paragraphs or in any amendments to this Section
21hereafter enacted, beginning on the first day of the first
22calendar month to occur on or after August 26, 2014 (the
23effective date of Public Act 98-1098), each month, from the
24collections made under Section 9 of the Use Tax Act, Section 9
25of the Service Use Tax Act, Section 9 of the Service Occupation
26Tax Act, and Section 3 of the Retailers' Occupation Tax Act,

HB2543- 33 -LRB101 07010 AXK 52043 b
1the Department shall pay into the Tax Compliance and
2Administration Fund, to be used, subject to appropriation, to
3fund additional auditors and compliance personnel at the
4Department of Revenue, an amount equal to 1/12 of 5% of 80% of
5the cash receipts collected during the preceding fiscal year by
6the Audit Bureau of the Department under the Use Tax Act, the
7Service Use Tax Act, the Service Occupation Tax Act, the
8Retailers' Occupation Tax Act, and associated local occupation
9and use taxes administered by the Department.
10 Subject to payments of amounts into the Build Illinois
11Fund, the McCormick Place Expansion Project Fund, the Illinois
12Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
13Compliance and Administration Fund as provided in this Section,
14beginning on July 1, 2018 the Department shall pay each month
15into the Downstate Public Transportation Fund the moneys
16required to be so paid under Section 2-3 of the Downstate
17Public Transportation Act.
18 Of the remainder of the moneys received by the Department
19pursuant to this Act, 75% thereof shall be paid into the State
20Treasury and 25% shall be reserved in a special account and
21used only for the transfer to the Common School Fund as part of
22the monthly transfer from the General Revenue Fund in
23accordance with Section 8a of the State Finance Act.
24 As soon as possible after the first day of each month, upon
25certification of the Department of Revenue, the Comptroller
26shall order transferred and the Treasurer shall transfer from

HB2543- 34 -LRB101 07010 AXK 52043 b
1the General Revenue Fund to the Motor Fuel Tax Fund an amount
2equal to 1.7% of 80% of the net revenue realized under this Act
3for the second preceding month. Beginning April 1, 2000, this
4transfer is no longer required and shall not be made.
5 Net revenue realized for a month shall be the revenue
6collected by the State pursuant to this Act, less the amount
7paid out during that month as refunds to taxpayers for
8overpayment of liability.
9 For greater simplicity of administration, manufacturers,
10importers and wholesalers whose products are sold at retail in
11Illinois by numerous retailers, and who wish to do so, may
12assume the responsibility for accounting and paying to the
13Department all tax accruing under this Act with respect to such
14sales, if the retailers who are affected do not make written
15objection to the Department to this arrangement.
16(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
1799-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff.
187-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
19 Section 15. The Service Use Tax Act is amended by changing
20Sections 3-10 and 9 as follows:
21 (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
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 of tangible personal property transferred as

HB2543- 35 -LRB101 07010 AXK 52043 b
1an incident to the sale of service, but, for the purpose of
2computing this tax, in no event shall the selling price be less
3than the cost price of the property to the serviceman.
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 With respect to gasohol, as defined in the Use Tax Act, the
9tax imposed by this Act applies to (i) 70% of the selling price
10of property transferred as an incident to the sale of service
11on or after January 1, 1990, and before July 1, 2003, (ii) 80%
12of the selling price of property transferred as an incident to
13the sale of service on or after July 1, 2003 and on or before
14July 1, 2017, and (iii) 100% of the selling price thereafter.
15If, at any time, however, the tax under this Act on sales of
16gasohol, as defined in the Use Tax Act, is imposed at the rate
17of 1.25%, then the tax imposed by this Act applies to 100% of
18the proceeds of sales of gasohol made during that time.
19 With respect to majority blended ethanol fuel, as defined
20in the Use Tax Act, the tax imposed by this Act does not apply
21to the selling price of property transferred as an incident to
22the sale of service on or after July 1, 2003 and on or before
23December 31, 2023 but applies to 100% of the selling price
24thereafter.
25 With respect to biodiesel blends, as defined in the Use Tax
26Act, with no less than 1% and no more than 10% biodiesel, the

HB2543- 36 -LRB101 07010 AXK 52043 b
1tax imposed by this Act applies to (i) 80% of the selling price
2of property transferred as an incident to the sale of service
3on or after July 1, 2003 and on or before December 31, 2018 and
4(ii) 100% of the proceeds of the selling price thereafter. If,
5at any time, however, the tax under this Act on sales of
6biodiesel blends, as defined in the Use Tax Act, with no less
7than 1% and no more than 10% biodiesel is imposed at the rate
8of 1.25%, then the tax imposed by this Act applies to 100% of
9the proceeds of sales of biodiesel blends with no less than 1%
10and no more than 10% biodiesel made during that time.
11 With respect to 100% biodiesel, as defined in the Use Tax
12Act, and biodiesel blends, as defined in the Use Tax Act, with
13more than 10% but no more than 99% biodiesel, the tax imposed
14by this Act does not apply to the proceeds of the selling price
15of property transferred as an incident to the sale of service
16on or after July 1, 2003 and on or before December 31, 2023 but
17applies to 100% of the selling price thereafter.
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 aggregate
24annual total gross receipts from all sales of service, the tax
25imposed by this Act shall be based on the serviceman's cost
26price of the tangible personal property transferred as an

HB2543- 37 -LRB101 07010 AXK 52043 b
1incident to the sale of those services.
2 The tax shall be imposed at the rate of 1% on food prepared
3for immediate consumption and transferred incident to a sale of
4service subject to this Act or the Service Occupation Tax Act
5by an entity licensed under the Hospital Licensing Act, the
6Nursing Home Care Act, the ID/DD Community Care Act, the MC/DD
7Act, the Specialized Mental Health Rehabilitation Act of 2013,
8or the Child Care Act of 1969. The tax shall also be imposed at
9the rate of 1% on food for human consumption that is to be
10consumed off the premises where it is sold (other than
11alcoholic beverages, soft drinks, and food that has been
12prepared for immediate consumption and is not otherwise
13included in this paragraph) and prescription and
14nonprescription medicines, drugs, medical appliances, products
15classified as Class III medical devices by the United States
16Food and Drug Administration that are used for cancer treatment
17pursuant to a prescription, as well as any accessories and
18components related to those devices, modifications to a motor
19vehicle for the purpose of rendering it usable by a person with
20a disability, and insulin, urine testing materials, syringes,
21and needles used by diabetics, for human use. For the purposes
22of this Section, until September 1, 2009: the term "soft
23drinks" means any complete, finished, ready-to-use,
24non-alcoholic drink, whether carbonated or not, including but
25not limited to soda water, cola, fruit juice, vegetable juice,
26carbonated water, and all other preparations commonly known as

HB2543- 38 -LRB101 07010 AXK 52043 b
1soft drinks of whatever kind or description that are contained
2in any closed or sealed bottle, can, carton, or container,
3regardless of size; but "soft drinks" does not include coffee,
4tea, non-carbonated water, infant formula, milk or milk
5products as defined in the Grade A Pasteurized Milk and Milk
6Products Act, or drinks containing 50% or more natural fruit or
7vegetable juice.
8 Notwithstanding any other provisions of this Act,
9beginning September 1, 2009, "soft drinks" means non-alcoholic
10beverages that contain natural or artificial sweeteners. "Soft
11drinks" do not include beverages that contain milk or milk
12products, soy, rice or similar milk substitutes, or greater
13than 50% of vegetable or fruit juice by volume.
14 Until August 1, 2009, and notwithstanding any other
15provisions of this Act, "food for human consumption that is to
16be consumed off the premises where it is sold" includes all
17food sold through a vending machine, except soft drinks and
18food products that are dispensed hot from a vending machine,
19regardless of the location of the vending machine. Beginning
20August 1, 2009, and notwithstanding any other provisions of
21this Act, "food for human consumption that is to be consumed
22off the premises where it is sold" includes all food sold
23through a vending machine, except soft drinks, candy, and food
24products that are dispensed hot from a vending machine,
25regardless of the location of the vending machine.
26 Notwithstanding any other provisions of this Act,

HB2543- 39 -LRB101 07010 AXK 52043 b
1beginning September 1, 2009, "food for human consumption that
2is to be consumed off the premises where it is sold" does not
3include candy. For purposes of this Section, "candy" means a
4preparation of sugar, honey, or other natural or artificial
5sweeteners in combination with chocolate, fruits, nuts or other
6ingredients or flavorings in the form of bars, drops, or
7pieces. "Candy" does not include any preparation that contains
8flour or requires refrigeration.
9 Notwithstanding any other provisions of this Act,
10beginning September 1, 2009, "nonprescription medicines and
11drugs" does not include grooming and hygiene products. For
12purposes of this Section, "grooming and hygiene products"
13includes, but is not limited to, soaps and cleaning solutions,
14shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
15lotions and screens, unless those products are available by
16prescription only, regardless of whether the products meet the
17definition of "over-the-counter-drugs". For the purposes of
18this paragraph, "over-the-counter-drug" means a drug for human
19use that contains a label that identifies the product as a drug
20as required by 21 C.F.R. 201.66. The "over-the-counter-drug"
21label includes:
22 (A) A "Drug Facts" panel; or
23 (B) A statement of the "active ingredient(s)" with a
24 list of those ingredients contained in the compound,
25 substance or preparation.
26 Beginning on January 1, 2014 (the effective date of Public

HB2543- 40 -LRB101 07010 AXK 52043 b
1Act 98-122), "prescription and nonprescription medicines and
2drugs" includes medical cannabis purchased from a registered
3dispensing organization under the Compassionate Use of Medical
4Cannabis Pilot Program Act.
5 Beginning July 1, 2019, in addition to all other rates of
6tax imposed under this Act, a surcharge of 1% is imposed on the
7selling price of firearm ammunition. "Firearm ammunition" has
8the meaning given to that term under Section 31A-0.1 of the
9Criminal Code of 2012.
10 If the property that is acquired from a serviceman is
11acquired outside Illinois and used outside Illinois before
12being brought to Illinois for use here and is taxable under
13this Act, the "selling price" on which the tax is computed
14shall be reduced by an amount that represents a reasonable
15allowance for depreciation for the period of prior out-of-state
16use.
17(Source: P.A. 99-143, eff. 7-27-15; 99-180, eff. 7-29-15;
1899-642, eff. 7-28-16; 99-858, eff. 8-19-16; 100-22, eff.
197-6-17.)
20 (35 ILCS 110/9) (from Ch. 120, par. 439.39)
21 Sec. 9. Each serviceman required or authorized to collect
22the tax herein imposed shall pay to the Department the amount
23of such tax (except as otherwise provided) at the time when he
24is required to file his return for the period during which such
25tax was collected, less a discount of 2.1% prior to January 1,

HB2543- 41 -LRB101 07010 AXK 52043 b
11990 and 1.75% on and after January 1, 1990, or $5 per calendar
2year, whichever is greater, which is allowed to reimburse the
3serviceman for expenses incurred in collecting the tax, keeping
4records, preparing and filing returns, remitting the tax and
5supplying data to the Department on request. The discount
6allowed under this Section is allowed only for returns that are
7filed in the manner required by this Act. The Department may
8disallow the discount for servicemen whose certificate of
9registration is revoked at the time the return is filed, but
10only if the Department's decision to revoke the certificate of
11registration has become final. A serviceman need not remit that
12part of any tax collected by him to the extent that he is
13required to pay and does pay the tax imposed by the Service
14Occupation Tax Act with respect to his sale of service
15involving the incidental transfer by him of the same property.
16 Except as provided hereinafter in this Section, on or
17before the twentieth day of each calendar month, such
18serviceman shall file a return for the preceding calendar month
19in accordance with reasonable Rules and Regulations to be
20promulgated by the Department. Such return shall be filed on a
21form prescribed by the Department and shall contain such
22information as the Department may reasonably require. On and
23after January 1, 2018, with respect to servicemen whose annual
24gross receipts average $20,000 or more, all returns required to
25be filed pursuant to this Act shall be filed electronically.
26Servicemen who demonstrate that they do not have access to the

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1Internet or demonstrate hardship in filing electronically may
2petition the Department to waive the electronic filing
3requirement.
4 The Department may require returns to be filed on a
5quarterly basis. If so required, a return for each calendar
6quarter shall be filed on or before the twentieth day of the
7calendar month following the end of such calendar quarter. The
8taxpayer shall also file a return with the Department for each
9of the first two months of each calendar quarter, on or before
10the twentieth day of the following calendar month, stating:
11 1. The name of the seller;
12 2. The address of the principal place of business from
13 which he engages in business as a serviceman in this State;
14 3. The total amount of taxable receipts received by him
15 during the preceding calendar month, including receipts
16 from charge and time sales, but less all deductions allowed
17 by law;
18 4. The amount of credit provided in Section 2d of this
19 Act;
20 5. The amount of tax due;
21 5-5. The signature of the taxpayer; and
22 6. Such other reasonable information as the Department
23 may require.
24 If a taxpayer fails to sign a return within 30 days after
25the proper notice and demand for signature by the Department,
26the return shall be considered valid and any amount shown to be

HB2543- 43 -LRB101 07010 AXK 52043 b
1due on the return shall be deemed assessed.
2 Beginning October 1, 1993, a taxpayer who has an average
3monthly tax liability of $150,000 or more shall make all
4payments required by rules of the Department by electronic
5funds transfer. Beginning October 1, 1994, a taxpayer who has
6an average monthly tax liability of $100,000 or more shall make
7all payments required by rules of the Department by electronic
8funds transfer. Beginning October 1, 1995, a taxpayer who has
9an average monthly tax liability of $50,000 or more shall make
10all payments required by rules of the Department by electronic
11funds transfer. Beginning October 1, 2000, a taxpayer who has
12an annual tax liability of $200,000 or more shall make all
13payments required by rules of the Department by electronic
14funds transfer. The term "annual tax liability" shall be the
15sum of the taxpayer's liabilities under this Act, and under all
16other State and local occupation and use tax laws administered
17by the Department, for the immediately preceding calendar year.
18The term "average monthly tax liability" means the sum of the
19taxpayer's liabilities under this Act, and under all other
20State and local occupation and use tax laws administered by the
21Department, for the immediately preceding calendar year
22divided by 12. Beginning on October 1, 2002, a taxpayer who has
23a tax liability in the amount set forth in subsection (b) of
24Section 2505-210 of the Department of Revenue Law shall make
25all payments required by rules of the Department by electronic
26funds transfer.

HB2543- 44 -LRB101 07010 AXK 52043 b
1 Before August 1 of each year beginning in 1993, the
2Department shall notify all taxpayers required to make payments
3by electronic funds transfer. All taxpayers required to make
4payments by electronic funds transfer shall make those payments
5for a minimum of one year beginning on October 1.
6 Any taxpayer not required to make payments by electronic
7funds transfer may make payments by electronic funds transfer
8with the permission of the Department.
9 All taxpayers required to make payment by electronic funds
10transfer and any taxpayers authorized to voluntarily make
11payments by electronic funds transfer shall make those payments
12in the manner authorized by the Department.
13 The Department shall adopt such rules as are necessary to
14effectuate a program of electronic funds transfer and the
15requirements of this Section.
16 If the serviceman is otherwise required to file a monthly
17return and if the serviceman'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.

HB2543- 45 -LRB101 07010 AXK 52043 b
1 If the serviceman is otherwise required to file a monthly
2or quarterly return and if the serviceman's average monthly tax
3liability to the Department does not exceed $50, the Department
4may authorize his returns to be filed on an annual basis, with
5the return for a given year being due by January 20 of the
6following year.
7 Such quarter annual and annual returns, as to form and
8substance, shall be subject to the same requirements as monthly
9returns.
10 Notwithstanding any other provision in this Act concerning
11the time within which a serviceman may file his return, in the
12case of any serviceman who ceases to engage in a kind of
13business which makes him responsible for filing returns under
14this Act, such serviceman shall file a final return under this
15Act with the Department not more than 1 month after
16discontinuing such business.
17 Where a serviceman collects the tax with respect to the
18selling price of property which he sells and the purchaser
19thereafter returns such property and the serviceman refunds the
20selling price thereof to the purchaser, such serviceman shall
21also refund, to the purchaser, the tax so collected from the
22purchaser. When filing his return for the period in which he
23refunds such tax to the purchaser, the serviceman may deduct
24the amount of the tax so refunded by him to the purchaser from
25any other Service Use Tax, Service Occupation Tax, retailers'
26occupation tax or use tax which such serviceman may be required

HB2543- 46 -LRB101 07010 AXK 52043 b
1to pay or remit to the Department, as shown by such return,
2provided that the amount of the tax to be deducted shall
3previously have been remitted to the Department by such
4serviceman. If the serviceman shall not previously have
5remitted the amount of such tax to the Department, he shall be
6entitled to no deduction hereunder upon refunding such tax to
7the purchaser.
8 Any serviceman filing a return hereunder shall also include
9the total tax upon the selling price of tangible personal
10property purchased for use by him as an incident to a sale of
11service, and such serviceman shall remit the amount of such tax
12to the Department when filing such return.
13 If experience indicates such action to be practicable, the
14Department may prescribe and furnish a combination or joint
15return which will enable servicemen, who are required to file
16returns hereunder and also under the Service Occupation Tax
17Act, to furnish all the return information required by both
18Acts on the one form.
19 Where the serviceman has more than one business registered
20with the Department under separate registration hereunder,
21such serviceman shall not file each return that is due as a
22single return covering all such registered businesses, but
23shall file separate returns for each such registered business.
24 Beginning January 1, 1990, each month the Department shall
25pay into the State and Local Tax Reform Fund, a special fund in
26the State Treasury, the net revenue realized for the preceding

HB2543- 47 -LRB101 07010 AXK 52043 b
1month from the 1% tax imposed under this Act.
2 Beginning January 1, 1990, each month the Department shall
3pay into the State and Local Sales Tax Reform Fund 20% of the
4net revenue realized for the preceding month from the 6.25%
5general rate on transfers of tangible personal property, other
6than tangible personal property which is purchased outside
7Illinois at retail from a retailer and which is titled or
8registered by an agency of this State's government.
9 Beginning August 1, 2000, each month the Department shall
10pay into the State and Local Sales Tax Reform Fund 100% of the
11net revenue realized for the preceding month from the 1.25%
12rate on the selling price of motor fuel and gasohol.
13 Beginning October 1, 2009, each month the Department shall
14pay into the Capital Projects Fund an amount that is equal to
15an amount estimated by the Department to represent 80% of the
16net revenue realized for the preceding month from the sale of
17candy, grooming and hygiene products, and soft drinks that had
18been taxed at a rate of 1% prior to September 1, 2009 but that
19are now taxed at 6.25%.
20 Beginning July 1, 2013, each month the Department shall pay
21into the Underground Storage Tank Fund from the proceeds
22collected under this Act, the Use Tax Act, the Service
23Occupation Tax Act, and the Retailers' Occupation Tax Act an
24amount equal to the average monthly deficit in the Underground
25Storage Tank Fund during the prior year, as certified annually
26by the Illinois Environmental Protection Agency, but the total

HB2543- 48 -LRB101 07010 AXK 52043 b
1payment into the Underground Storage Tank Fund under this Act,
2the Use Tax Act, the Service Occupation Tax Act, and the
3Retailers' Occupation Tax Act shall not exceed $18,000,000 in
4any State fiscal year. As used in this paragraph, the "average
5monthly deficit" shall be equal to the difference between the
6average monthly claims for payment by the fund and the average
7monthly revenues deposited into the fund, excluding payments
8made pursuant to this paragraph.
9 Beginning July 1, 2015, of the remainder of the moneys
10received by the Department under the Use Tax Act, this Act, the
11Service Occupation Tax Act, and the Retailers' Occupation Tax
12Act, each month the Department shall deposit $500,000 into the
13State Crime Laboratory Fund.
14 Beginning July 1, 2019, the Department shall pay into the
15Trauma Response Fund 100% of the net revenue realized for the
16preceding month from the 1% surcharge on the selling price of
17firearm ammunition.
18 Of the remainder of the moneys received by the Department
19pursuant to this Act, (a) 1.75% thereof shall be paid into the
20Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
21and after July 1, 1989, 3.8% thereof shall be paid into the
22Build Illinois Fund; provided, however, that if in any fiscal
23year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
24may be, of the moneys received by the Department and required
25to be paid into the Build Illinois Fund pursuant to Section 3
26of the Retailers' Occupation Tax Act, Section 9 of the Use Tax

HB2543- 49 -LRB101 07010 AXK 52043 b
1Act, Section 9 of the Service Use Tax Act, and Section 9 of the
2Service Occupation Tax Act, such Acts being hereinafter called
3the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
4may be, of moneys being hereinafter called the "Tax Act
5Amount", and (2) the amount transferred to the Build Illinois
6Fund from the State and Local Sales Tax Reform Fund shall be
7less than the Annual Specified Amount (as defined in Section 3
8of the Retailers' Occupation Tax Act), an amount equal to the
9difference shall be immediately paid into the Build Illinois
10Fund from other moneys received by the Department pursuant to
11the Tax Acts; and further provided, that if on the last
12business day of any month the sum of (1) the Tax Act Amount
13required to be deposited into the Build Illinois Bond Account
14in the Build Illinois Fund during such month and (2) the amount
15transferred during such month to the Build Illinois Fund from
16the State and Local Sales Tax Reform Fund shall have been less
17than 1/12 of the Annual Specified Amount, an amount equal to
18the difference shall be immediately paid into the Build
19Illinois Fund from other moneys received by the Department
20pursuant to the Tax Acts; and, further provided, that in no
21event shall the payments required under the preceding proviso
22result in aggregate payments into the Build Illinois Fund
23pursuant to this clause (b) for any fiscal year in excess of
24the greater of (i) the Tax Act Amount or (ii) the Annual
25Specified Amount for such fiscal year; and, further provided,
26that the amounts payable into the Build Illinois Fund under

HB2543- 50 -LRB101 07010 AXK 52043 b
1this clause (b) shall be payable only until such time as the
2aggregate amount on deposit under each trust indenture securing
3Bonds issued and outstanding pursuant to the Build Illinois
4Bond Act is sufficient, taking into account any future
5investment income, to fully provide, in accordance with such
6indenture, for the defeasance of or the payment of the
7principal of, premium, if any, and interest on the Bonds
8secured by such indenture and on any Bonds expected to be
9issued thereafter and all fees and costs payable with respect
10thereto, all as certified by the Director of the Bureau of the
11Budget (now Governor's Office of Management and Budget). If on
12the last business day of any month in which Bonds are
13outstanding pursuant to the Build Illinois Bond Act, the
14aggregate of the moneys deposited in the Build Illinois Bond
15Account in the Build Illinois Fund in such month shall be less
16than the amount required to be transferred in such month from
17the Build Illinois Bond Account to the Build Illinois Bond
18Retirement and Interest Fund pursuant to Section 13 of the
19Build Illinois Bond Act, an amount equal to such deficiency
20shall be immediately paid from other moneys received by the
21Department pursuant to the Tax Acts to the Build Illinois Fund;
22provided, however, that any amounts paid to the Build Illinois
23Fund in any fiscal year pursuant to this sentence shall be
24deemed to constitute payments pursuant to clause (b) of the
25preceding sentence and shall reduce the amount otherwise
26payable for such fiscal year pursuant to clause (b) of the

HB2543- 51 -LRB101 07010 AXK 52043 b
1preceding sentence. The moneys received by the Department
2pursuant to this Act and required to be deposited into the
3Build Illinois Fund are subject to the pledge, claim and charge
4set forth in Section 12 of the Build Illinois Bond Act.
5 Subject to payment of amounts into the Build Illinois Fund
6as provided in the preceding paragraph or in any amendment
7thereto hereafter enacted, the following specified monthly
8installment of the amount requested in the certificate of the
9Chairman of the Metropolitan Pier and Exposition Authority
10provided under Section 8.25f of the State Finance Act, but not
11in excess of the sums designated as "Total Deposit", shall be
12deposited in the aggregate from collections under Section 9 of
13the Use Tax Act, Section 9 of the Service Use Tax Act, Section
149 of the Service Occupation Tax Act, and Section 3 of the
15Retailers' Occupation Tax Act into the McCormick Place
16Expansion Project Fund in the specified fiscal years.
17Fiscal YearTotal Deposit
181993 $0
191994 53,000,000
201995 58,000,000
211996 61,000,000
221997 64,000,000
231998 68,000,000
241999 71,000,000
252000 75,000,000

HB2543- 52 -LRB101 07010 AXK 52043 b
12001 80,000,000
22002 93,000,000
32003 99,000,000
42004103,000,000
52005108,000,000
62006113,000,000
72007119,000,000
82008126,000,000
92009132,000,000
102010139,000,000
112011146,000,000
122012153,000,000
132013161,000,000
142014170,000,000
152015179,000,000
162016189,000,000
172017199,000,000
182018210,000,000
192019221,000,000
202020233,000,000
212021246,000,000
222022260,000,000
232023275,000,000
242024 275,000,000
252025 275,000,000
262026 279,000,000

HB2543- 53 -LRB101 07010 AXK 52043 b
12027 292,000,000
22028 307,000,000
32029 322,000,000
42030 338,000,000
52031 350,000,000
62032 350,000,000
7and
8each fiscal year
9thereafter that bonds
10are outstanding under
11Section 13.2 of the
12Metropolitan Pier and
13Exposition Authority Act,
14but not after fiscal year 2060.
15 Beginning July 20, 1993 and in each month of each fiscal
16year thereafter, one-eighth of the amount requested in the
17certificate of the Chairman of the Metropolitan Pier and
18Exposition Authority for that fiscal year, less the amount
19deposited into the McCormick Place Expansion Project Fund by
20the State Treasurer in the respective month under subsection
21(g) of Section 13 of the Metropolitan Pier and Exposition
22Authority Act, plus cumulative deficiencies in the deposits
23required under this Section for previous months and years,
24shall be deposited into the McCormick Place Expansion Project
25Fund, until the full amount requested for the fiscal year, but
26not in excess of the amount specified above as "Total Deposit",

HB2543- 54 -LRB101 07010 AXK 52043 b
1has been deposited.
2 Subject to payment of amounts into the Build Illinois Fund
3and the McCormick Place Expansion Project Fund pursuant to the
4preceding paragraphs or in any amendments thereto hereafter
5enacted, beginning July 1, 1993 and ending on September 30,
62013, the Department shall each month pay into the Illinois Tax
7Increment Fund 0.27% of 80% of the net revenue realized for the
8preceding month from the 6.25% general rate on the selling
9price of tangible personal property.
10 Subject to payment of amounts into the Build Illinois Fund
11and the McCormick Place Expansion Project Fund pursuant to the
12preceding paragraphs or in any amendments thereto hereafter
13enacted, beginning with the receipt of the first report of
14taxes paid by an eligible business and continuing for a 25-year
15period, the Department shall each month pay into the Energy
16Infrastructure Fund 80% of the net revenue realized from the
176.25% general rate on the selling price of Illinois-mined coal
18that was sold to an eligible business. For purposes of this
19paragraph, the term "eligible business" means a new electric
20generating facility certified pursuant to Section 605-332 of
21the Department of Commerce and Economic Opportunity Law of the
22Civil Administrative Code of Illinois.
23 Subject to payment of amounts into the Build Illinois Fund,
24the McCormick Place Expansion Project Fund, the Illinois Tax
25Increment Fund, and the Energy Infrastructure Fund pursuant to
26the preceding paragraphs or in any amendments to this Section

HB2543- 55 -LRB101 07010 AXK 52043 b
1hereafter enacted, beginning on the first day of the first
2calendar month to occur on or after August 26, 2014 (the
3effective date of Public Act 98-1098), each month, from the
4collections made under Section 9 of the Use Tax Act, Section 9
5of the Service Use Tax Act, Section 9 of the Service Occupation
6Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
7the Department shall pay into the Tax Compliance and
8Administration Fund, to be used, subject to appropriation, to
9fund additional auditors and compliance personnel at the
10Department of Revenue, an amount equal to 1/12 of 5% of 80% of
11the cash receipts collected during the preceding fiscal year by
12the Audit Bureau of the Department under the Use Tax Act, the
13Service Use Tax Act, the Service Occupation Tax Act, the
14Retailers' Occupation Tax Act, and associated local occupation
15and use taxes administered by the Department.
16 Subject to payments of amounts into the Build Illinois
17Fund, the McCormick Place Expansion Project Fund, the Illinois
18Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
19Compliance and Administration Fund as provided in this Section,
20beginning on July 1, 2018 the Department shall pay each month
21into the Downstate Public Transportation Fund the moneys
22required to be so paid under Section 2-3 of the Downstate
23Public Transportation Act.
24 Of the remainder of the moneys received by the Department
25pursuant to this Act, 75% thereof shall be paid into the
26General Revenue Fund of the State Treasury and 25% shall be

HB2543- 56 -LRB101 07010 AXK 52043 b
1reserved in a special account and used only for the transfer to
2the Common School Fund as part of the monthly transfer from the
3General Revenue Fund in accordance with Section 8a of the State
4Finance Act.
5 As soon as possible after the first day of each month, upon
6certification of the Department of Revenue, the Comptroller
7shall order transferred and the Treasurer shall transfer from
8the General Revenue Fund to the Motor Fuel Tax Fund an amount
9equal to 1.7% of 80% of the net revenue realized under this Act
10for the second preceding month. Beginning April 1, 2000, this
11transfer is no longer required and shall not be made.
12 Net revenue realized for a month shall be the revenue
13collected by the State pursuant to this Act, less the amount
14paid out during that month as refunds to taxpayers for
15overpayment of liability.
16(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
17100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff.
188-14-18; 100-1171, eff. 1-4-19.)
19 Section 20. 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

HB2543- 57 -LRB101 07010 AXK 52043 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 produce
12special order machinery or equipment, the tax imposed by this
13Act shall be based on the serviceman's cost price of the
14tangible personal property transferred incident to the
15completion of the contract.
16 Beginning on July 1, 2000 and through December 31, 2000,
17with respect to motor fuel, as defined in Section 1.1 of the
18Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
19the Use Tax Act, the tax is imposed at the rate of 1.25%.
20 With respect to gasohol, as defined in the Use Tax Act, the
21tax imposed by this Act shall apply to (i) 70% of the cost
22price of property transferred as an incident to the sale of
23service on or after January 1, 1990, and before July 1, 2003,
24(ii) 80% of the selling price of property transferred as an
25incident to the sale of service on or after July 1, 2003 and on
26or before July 1, 2017, and (iii) 100% of the cost price

HB2543- 58 -LRB101 07010 AXK 52043 b
1thereafter. If, at any time, however, the tax under this Act on
2sales of gasohol, as defined in the Use Tax Act, is imposed at
3the rate of 1.25%, then the tax imposed by this Act applies to
4100% of the proceeds of sales of gasohol made during that time.
5 With respect to majority blended ethanol fuel, as defined
6in the Use Tax Act, the tax imposed by this Act does not apply
7to the selling price of property transferred as an incident to
8the sale of service on or after July 1, 2003 and on or before
9December 31, 2023 but applies to 100% of the selling price
10thereafter.
11 With respect to biodiesel blends, as defined in the Use Tax
12Act, with no less than 1% and no more than 10% biodiesel, the
13tax imposed by this Act applies to (i) 80% of the selling price
14of property transferred as an incident to the sale of service
15on or after July 1, 2003 and on or before December 31, 2018 and
16(ii) 100% of the proceeds of the selling price thereafter. If,
17at any time, however, the tax under this Act on sales of
18biodiesel blends, as defined in the Use Tax Act, with no less
19than 1% and no more than 10% biodiesel is imposed at the rate
20of 1.25%, then the tax imposed by this Act applies to 100% of
21the proceeds of sales of biodiesel blends with no less than 1%
22and no more than 10% biodiesel made during that time.
23 With respect to 100% biodiesel, as defined in the Use Tax
24Act, and biodiesel blends, as defined in the Use Tax Act, with
25more than 10% but no more than 99% biodiesel material, the tax
26imposed by this Act does not apply to the proceeds of the

HB2543- 59 -LRB101 07010 AXK 52043 b
1selling price of property transferred as an incident to the
2sale of service on or after July 1, 2003 and on or before
3December 31, 2023 but applies to 100% of the selling price
4thereafter.
5 At the election of any registered serviceman made for each
6fiscal year, sales of service in which the aggregate annual
7cost price of tangible personal property transferred as an
8incident to the sales of service is less than 35%, or 75% in
9the case of servicemen transferring prescription drugs or
10servicemen engaged in graphic arts production, of the aggregate
11annual total gross receipts from all sales of service, the tax
12imposed by this Act shall be based on the serviceman's cost
13price of the tangible personal property transferred incident to
14the sale of those services.
15 The tax shall be imposed at the rate of 1% on food prepared
16for immediate consumption and transferred incident to a sale of
17service subject to this Act or the Service Occupation Tax Act
18by an entity licensed under the Hospital Licensing Act, the
19Nursing Home Care Act, the ID/DD Community Care Act, the MC/DD
20Act, the Specialized Mental Health Rehabilitation Act of 2013,
21or the Child Care Act of 1969. The tax shall also be imposed at
22the rate of 1% on food for human consumption that is to be
23consumed off the premises where it is sold (other than
24alcoholic beverages, soft drinks, and food that has been
25prepared for immediate consumption and is not otherwise
26included in this paragraph) and prescription and

HB2543- 60 -LRB101 07010 AXK 52043 b
1nonprescription medicines, drugs, medical appliances, products
2classified as Class III medical devices by the United States
3Food and Drug Administration that are used for cancer treatment
4pursuant to a prescription, as well as any accessories and
5components related to those devices, modifications to a motor
6vehicle for the purpose of rendering it usable by a person with
7a disability, and insulin, urine testing materials, syringes,
8and needles used by diabetics, for human use. For the purposes
9of this Section, until September 1, 2009: the term "soft
10drinks" means any complete, finished, ready-to-use,
11non-alcoholic drink, whether carbonated or not, including but
12not limited to soda water, cola, fruit juice, vegetable juice,
13carbonated water, and all other preparations commonly known as
14soft drinks of whatever kind or description that are contained
15in any closed or sealed can, carton, or container, regardless
16of size; but "soft drinks" does not include coffee, tea,
17non-carbonated water, infant formula, milk or milk products as
18defined in the Grade A Pasteurized Milk and Milk Products Act,
19or drinks containing 50% or more natural fruit or vegetable
20juice.
21 Notwithstanding any other provisions of this Act,
22beginning September 1, 2009, "soft drinks" means non-alcoholic
23beverages that contain natural or artificial sweeteners. "Soft
24drinks" do not include beverages that contain milk or milk
25products, soy, rice or similar milk substitutes, or greater
26than 50% of vegetable or fruit juice by volume.

HB2543- 61 -LRB101 07010 AXK 52043 b
1 Until August 1, 2009, and notwithstanding any other
2provisions of this Act, "food for human consumption that is to
3be consumed off the premises where it is sold" includes all
4food sold through a vending machine, except soft drinks and
5food products that are dispensed hot from a vending machine,
6regardless of the location of the vending machine. Beginning
7August 1, 2009, and notwithstanding any other provisions of
8this Act, "food for human consumption that is to be consumed
9off the premises where it is sold" includes all food sold
10through a vending machine, except soft drinks, candy, and food
11products that are dispensed hot from a vending machine,
12regardless of the location of the vending machine.
13 Notwithstanding any other provisions of this Act,
14beginning September 1, 2009, "food for human consumption that
15is to be consumed off the premises where it is sold" does not
16include candy. For purposes of this Section, "candy" means a
17preparation of sugar, honey, or other natural or artificial
18sweeteners in combination with chocolate, fruits, nuts or other
19ingredients or flavorings in the form of bars, drops, or
20pieces. "Candy" does not include any preparation that contains
21flour or requires refrigeration.
22 Notwithstanding any other provisions of this Act,
23beginning September 1, 2009, "nonprescription medicines and
24drugs" does not include grooming and hygiene products. For
25purposes of this Section, "grooming and hygiene products"
26includes, but is not limited to, soaps and cleaning solutions,

HB2543- 62 -LRB101 07010 AXK 52043 b
1shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
2lotions and screens, unless those products are available by
3prescription only, regardless of whether the products meet the
4definition of "over-the-counter-drugs". For the purposes of
5this paragraph, "over-the-counter-drug" means a drug for human
6use that contains a label that identifies the product as a drug
7as required by 21 C.F.R. 201.66. The "over-the-counter-drug"
8label includes:
9 (A) A "Drug Facts" panel; or
10 (B) A statement of the "active ingredient(s)" with a
11 list of those ingredients contained in the compound,
12 substance or preparation.
13 Beginning on January 1, 2014 (the effective date of Public
14Act 98-122), "prescription and nonprescription medicines and
15drugs" includes medical cannabis purchased from a registered
16dispensing organization under the Compassionate Use of Medical
17Cannabis Pilot Program Act.
18 Beginning July 1, 2019, in addition to all other rates of
19tax imposed under this Act, a surcharge of 1% is imposed on the
20selling price of firearm ammunition. "Firearm ammunition" has
21the meaning given to that term under Section 31A-0.1 of the
22Criminal Code of 2012.
23(Source: P.A. 99-143, eff. 7-27-15; 99-180, eff. 7-29-15;
2499-642, eff. 7-28-16; 99-858, eff. 8-19-16; 100-22, eff.
257-6-17.)

HB2543- 63 -LRB101 07010 AXK 52043 b
1 (35 ILCS 115/9) (from Ch. 120, par. 439.109)
2 Sec. 9. Each serviceman required or authorized to collect
3the tax herein imposed shall pay to the Department the amount
4of such tax at the time when he is required to file his return
5for the period during which such tax was collectible, less a
6discount of 2.1% prior to January 1, 1990, and 1.75% on and
7after January 1, 1990, or $5 per calendar year, whichever is
8greater, which is allowed to reimburse the serviceman for
9expenses incurred in collecting the tax, keeping records,
10preparing and filing returns, remitting the tax and supplying
11data to the Department on request. The discount allowed under
12this Section is allowed only for returns that are filed in the
13manner required by this Act. The Department may disallow the
14discount for servicemen whose certificate of registration is
15revoked at the time the return is filed, but only if the
16Department's decision to revoke the certificate of
17registration has become final.
18 Where such tangible personal property is sold under a
19conditional sales contract, or under any other form of sale
20wherein the payment of the principal sum, or a part thereof, is
21extended beyond the close of the period for which the return is
22filed, the serviceman, in collecting the tax may collect, for
23each tax return period, only the tax applicable to the part of
24the selling price actually received during such tax return
25period.
26 Except as provided hereinafter in this Section, on or

HB2543- 64 -LRB101 07010 AXK 52043 b
1before the twentieth day of each calendar month, such
2serviceman shall file a return for the preceding calendar month
3in accordance with reasonable rules and regulations to be
4promulgated by the Department of Revenue. Such return shall be
5filed on a form prescribed by the Department and shall contain
6such information as the Department may reasonably require. On
7and after January 1, 2018, with respect to servicemen whose
8annual gross receipts average $20,000 or more, all returns
9required to be filed pursuant to this Act shall be filed
10electronically. Servicemen who demonstrate that they do not
11have access to the Internet or demonstrate hardship in filing
12electronically may petition the Department to waive the
13electronic filing requirement.
14 The Department may require returns to be filed on a
15quarterly basis. If so required, a return for each calendar
16quarter shall be filed on or before the twentieth day of the
17calendar month following the end of such calendar quarter. The
18taxpayer shall also file a return with the Department for each
19of the first two months of each calendar quarter, on or before
20the twentieth day of the following calendar month, stating:
21 1. The name of the seller;
22 2. The address of the principal place of business from
23 which he engages in business as a serviceman in this State;
24 3. The total amount of taxable receipts received by him
25 during the preceding calendar month, including receipts
26 from charge and time sales, but less all deductions allowed

HB2543- 65 -LRB101 07010 AXK 52043 b
1 by law;
2 4. The amount of credit provided in Section 2d of this
3 Act;
4 5. The amount of tax due;
5 5-5. The signature of the taxpayer; and
6 6. Such other reasonable information as the Department
7 may require.
8 If a taxpayer fails to sign a return within 30 days after
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 Prior to October 1, 2003, and on and after September 1,
132004 a serviceman may accept a Manufacturer's Purchase Credit
14certification from a purchaser in satisfaction of Service Use
15Tax as provided in Section 3-70 of the Service Use Tax Act if
16the purchaser provides the appropriate documentation as
17required by Section 3-70 of the Service Use Tax Act. A
18Manufacturer's Purchase Credit certification, accepted prior
19to October 1, 2003 or on or after September 1, 2004 by a
20serviceman as provided in Section 3-70 of the Service Use Tax
21Act, may be used by that serviceman to satisfy Service
22Occupation Tax liability in the amount claimed in the
23certification, not to exceed 6.25% of the receipts subject to
24tax from a qualifying purchase. A Manufacturer's Purchase
25Credit reported on any original or amended return filed under
26this Act after October 20, 2003 for reporting periods prior to

HB2543- 66 -LRB101 07010 AXK 52043 b
1September 1, 2004 shall be disallowed. Manufacturer's Purchase
2Credit reported on annual returns due on or after January 1,
32005 will be disallowed for periods prior to September 1, 2004.
4No Manufacturer's Purchase Credit may be used after September
530, 2003 through August 31, 2004 to satisfy any tax liability
6imposed under this Act, including any audit liability.
7 If the serviceman's average monthly tax liability to the
8Department does not exceed $200, the Department may authorize
9his returns to be filed on a quarter annual basis, with the
10return for January, February and March of a given year being
11due by April 20 of such year; with the return for April, May
12and June of a given year being due by July 20 of such year; with
13the return for July, August and September of a given year being
14due by October 20 of such year, and with the return for
15October, November and December of a given year being due by
16January 20 of the following year.
17 If the serviceman's average monthly tax liability to the
18Department does not exceed $50, the Department may authorize
19his returns to be filed on an annual basis, with the return for
20a given year being due by January 20 of the following year.
21 Such quarter annual and annual returns, as to form and
22substance, shall be subject to the same requirements as monthly
23returns.
24 Notwithstanding any other provision in this Act concerning
25the time within which a serviceman may file his return, in the
26case of any serviceman who ceases to engage in a kind of

HB2543- 67 -LRB101 07010 AXK 52043 b
1business which makes him responsible for filing returns under
2this Act, such serviceman shall file a final return under this
3Act with the Department not more than 1 month after
4discontinuing such business.
5 Beginning October 1, 1993, a taxpayer who has an average
6monthly tax liability of $150,000 or more shall make all
7payments required by rules of the Department by electronic
8funds transfer. Beginning October 1, 1994, a taxpayer who has
9an average monthly tax liability of $100,000 or more shall make
10all payments required by rules of the Department by electronic
11funds transfer. Beginning October 1, 1995, a taxpayer who has
12an average monthly tax liability of $50,000 or more shall make
13all payments required by rules of the Department by electronic
14funds transfer. Beginning October 1, 2000, a taxpayer who has
15an annual tax liability of $200,000 or more shall make all
16payments required by rules of the Department by electronic
17funds transfer. The term "annual tax liability" shall be the
18sum of the taxpayer's liabilities under this Act, and under all
19other State and local occupation and use tax laws administered
20by the Department, for the immediately preceding calendar year.
21The term "average monthly tax liability" means the sum of the
22taxpayer's liabilities under this Act, and under all other
23State and local occupation and use tax laws administered by the
24Department, for the immediately preceding calendar year
25divided by 12. Beginning on October 1, 2002, a taxpayer who has
26a tax liability in the amount set forth in subsection (b) of

HB2543- 68 -LRB101 07010 AXK 52043 b
1Section 2505-210 of the Department of Revenue Law shall make
2all payments required by rules of the Department by electronic
3funds transfer.
4 Before August 1 of each year beginning in 1993, the
5Department shall notify all taxpayers required to make payments
6by electronic funds transfer. All taxpayers required to make
7payments by electronic funds transfer shall make those payments
8for a minimum of one year beginning on October 1.
9 Any taxpayer not required to make payments by electronic
10funds transfer may make payments by electronic funds transfer
11with the permission of the Department.
12 All taxpayers required to make payment by electronic funds
13transfer and any taxpayers authorized to voluntarily make
14payments by electronic funds transfer shall make those payments
15in the manner authorized by the Department.
16 The Department shall adopt such rules as are necessary to
17effectuate a program of electronic funds transfer and the
18requirements of this Section.
19 Where a serviceman 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 serviceman refunds the selling price thereof
23to the purchaser, such serviceman shall also refund, to the
24purchaser, the tax so collected from the purchaser. When filing
25his return for the period in which he refunds such tax to the
26purchaser, the serviceman may deduct the amount of the tax so

HB2543- 69 -LRB101 07010 AXK 52043 b
1refunded by him to the purchaser from any other Service
2Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
3Use Tax which such serviceman may be required to pay or remit
4to the Department, as shown by such return, provided that the
5amount of the tax to be deducted shall previously have been
6remitted to the Department by such serviceman. If the
7serviceman shall not previously have remitted the amount of
8such tax to the Department, he shall be entitled to no
9deduction hereunder upon refunding such tax to the purchaser.
10 If experience indicates such action to be practicable, the
11Department may prescribe and furnish a combination or joint
12return which will enable servicemen, who are required to file
13returns hereunder and also under the Retailers' Occupation Tax
14Act, the Use Tax Act or the Service Use Tax Act, to furnish all
15the return information required by all said Acts on the one
16form.
17 Where the serviceman has more than one business registered
18with the Department under separate registrations hereunder,
19such serviceman shall file separate returns for each registered
20business.
21 Beginning January 1, 1990, each month the Department shall
22pay into the Local Government Tax Fund the revenue realized for
23the preceding month from the 1% tax imposed under this Act.
24 Beginning January 1, 1990, each month the Department shall
25pay into the County and Mass Transit District Fund 4% of the
26revenue realized for the preceding month from the 6.25% general

HB2543- 70 -LRB101 07010 AXK 52043 b
1rate.
2 Beginning August 1, 2000, each month the Department shall
3pay into the County and Mass Transit District Fund 20% of the
4net revenue realized for the preceding month from the 1.25%
5rate on the selling price of motor fuel and gasohol.
6 Beginning January 1, 1990, each month the Department shall
7pay into the Local Government Tax Fund 16% of the revenue
8realized for the preceding month from the 6.25% general rate on
9transfers of tangible personal property.
10 Beginning August 1, 2000, each month the Department shall
11pay into the Local Government Tax Fund 80% of the net revenue
12realized for the preceding month from the 1.25% rate on the
13selling 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 pay
22into the Underground Storage Tank Fund from the proceeds
23collected under this Act, the Use Tax Act, the Service Use Tax
24Act, and the Retailers' Occupation Tax Act an amount equal to
25the average monthly deficit in the Underground Storage Tank
26Fund during the prior year, as certified annually by the

HB2543- 71 -LRB101 07010 AXK 52043 b
1Illinois Environmental Protection Agency, but the total
2payment into the Underground Storage Tank Fund under this Act,
3the Use Tax Act, the Service Use Tax Act, and the Retailers'
4Occupation Tax Act shall not exceed $18,000,000 in any State
5fiscal year. As used in this paragraph, the "average monthly
6deficit" shall be equal to the difference between the average
7monthly claims for payment by the fund and the average monthly
8revenues deposited into the fund, excluding payments made
9pursuant to this paragraph.
10 Beginning July 1, 2015, of the remainder of the moneys
11received by the Department under the Use Tax Act, the Service
12Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
13each month the Department shall deposit $500,000 into the State
14Crime Laboratory Fund.
15 Beginning July 1, 2019, the Department shall pay into the
16Trauma Response Fund 100% of the net revenue realized for the
17preceding month from the 1% surcharge on the selling price of
18firearm ammunition.
19 Of the remainder of the moneys received by the Department
20pursuant to this Act, (a) 1.75% thereof shall be paid into the
21Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
22and after July 1, 1989, 3.8% thereof shall be paid into the
23Build Illinois Fund; provided, however, that if in any fiscal
24year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
25may be, of the moneys received by the Department and required
26to be paid into the Build Illinois Fund pursuant to Section 3

HB2543- 72 -LRB101 07010 AXK 52043 b
1of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
2Act, Section 9 of the Service Use Tax Act, and Section 9 of the
3Service Occupation Tax Act, such Acts being hereinafter called
4the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
5may be, of moneys being hereinafter called the "Tax Act
6Amount", and (2) the amount transferred to the Build Illinois
7Fund from the State and Local Sales Tax Reform Fund shall be
8less than the Annual Specified Amount (as defined in Section 3
9of the Retailers' Occupation Tax Act), an amount equal to the
10difference shall be immediately paid into the Build Illinois
11Fund from other moneys received by the Department pursuant to
12the Tax Acts; and further provided, that if on the last
13business day of any month the sum of (1) the Tax Act Amount
14required to be deposited into the Build Illinois Account in the
15Build Illinois Fund during such month and (2) the amount
16transferred during such month to the Build Illinois Fund from
17the State and Local Sales Tax Reform Fund shall have been less
18than 1/12 of the Annual Specified Amount, an amount equal to
19the difference shall be immediately paid into the Build
20Illinois Fund from other moneys received by the Department
21pursuant to the Tax Acts; and, further provided, that in no
22event shall the payments required under the preceding proviso
23result in aggregate payments into the Build Illinois Fund
24pursuant to this clause (b) for any fiscal year in excess of
25the greater of (i) the Tax Act Amount or (ii) the Annual
26Specified Amount for such fiscal year; and, further provided,

HB2543- 73 -LRB101 07010 AXK 52043 b
1that the amounts payable into the Build Illinois Fund under
2this clause (b) shall be payable only until such time as the
3aggregate amount on deposit under each trust indenture securing
4Bonds issued and outstanding pursuant to the Build Illinois
5Bond Act is sufficient, taking into account any future
6investment income, to fully provide, in accordance with such
7indenture, for the defeasance of or the payment of the
8principal of, premium, if any, and interest on the Bonds
9secured by such indenture and on any Bonds expected to be
10issued thereafter and all fees and costs payable with respect
11thereto, all as certified by the Director of the Bureau of the
12Budget (now Governor's Office of Management and Budget). If on
13the last business day of any month in which Bonds are
14outstanding pursuant to the Build Illinois Bond Act, the
15aggregate of the moneys deposited in the Build Illinois Bond
16Account in the Build Illinois Fund in such month shall be less
17than the amount required to be transferred in such month from
18the Build Illinois Bond Account to the Build Illinois Bond
19Retirement and Interest Fund pursuant to Section 13 of the
20Build Illinois Bond Act, an amount equal to such deficiency
21shall be immediately paid from other moneys received by the
22Department pursuant to the Tax Acts to the Build Illinois Fund;
23provided, however, that any amounts paid to the Build Illinois
24Fund in any fiscal year pursuant to this sentence shall be
25deemed to constitute payments pursuant to clause (b) of the
26preceding sentence and shall reduce the amount otherwise

HB2543- 74 -LRB101 07010 AXK 52043 b
1payable for such fiscal year pursuant to clause (b) of the
2preceding sentence. The moneys received by the Department
3pursuant to this Act and required to be deposited into the
4Build Illinois Fund are subject to the pledge, claim and charge
5set forth in Section 12 of the Build Illinois Bond Act.
6 Subject to payment of amounts into the Build Illinois Fund
7as provided in the preceding paragraph or in any amendment
8thereto hereafter enacted, the following specified monthly
9installment of the amount requested in the certificate of the
10Chairman of the Metropolitan Pier and Exposition Authority
11provided under Section 8.25f of the State Finance Act, but not
12in excess of the sums designated as "Total Deposit", shall be
13deposited in the aggregate from collections under Section 9 of
14the Use Tax Act, Section 9 of the Service Use Tax Act, Section
159 of the Service Occupation Tax Act, and Section 3 of the
16Retailers' Occupation Tax Act into the McCormick Place
17Expansion Project Fund in the specified fiscal years.
18Fiscal YearTotal Deposit
191993 $0
201994 53,000,000
211995 58,000,000
221996 61,000,000
231997 64,000,000
241998 68,000,000
251999 71,000,000

HB2543- 75 -LRB101 07010 AXK 52043 b
12000 75,000,000
22001 80,000,000
32002 93,000,000
42003 99,000,000
52004103,000,000
62005108,000,000
72006113,000,000
82007119,000,000
92008126,000,000
102009132,000,000
112010139,000,000
122011146,000,000
132012153,000,000
142013161,000,000
152014170,000,000
162015179,000,000
172016189,000,000
182017199,000,000
192018210,000,000
202019221,000,000
212020233,000,000
222021246,000,000
232022260,000,000
242023275,000,000
252024 275,000,000
262025 275,000,000

HB2543- 76 -LRB101 07010 AXK 52043 b
12026 279,000,000
22027 292,000,000
32028 307,000,000
42029 322,000,000
52030 338,000,000
62031 350,000,000
72032 350,000,000
8and
9each fiscal year
10thereafter that bonds
11are outstanding under
12Section 13.2 of the
13Metropolitan Pier and
14Exposition Authority Act,
15but not after fiscal year 2060.
16 Beginning July 20, 1993 and in each month of each fiscal
17year thereafter, one-eighth of the amount requested in the
18certificate of the Chairman of the Metropolitan Pier and
19Exposition Authority for that fiscal year, less the amount
20deposited into the McCormick Place Expansion Project Fund by
21the State Treasurer in the respective month under subsection
22(g) of Section 13 of the Metropolitan Pier and Exposition
23Authority Act, plus cumulative deficiencies in the deposits
24required under this Section for previous months and years,
25shall be deposited into the McCormick Place Expansion Project
26Fund, until the full amount requested for the fiscal year, but

HB2543- 77 -LRB101 07010 AXK 52043 b
1not in excess of the amount specified above as "Total Deposit",
2has been deposited.
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 Tax
8Increment Fund 0.27% of 80% of the net revenue realized for the
9preceding 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 25-year
16period, the Department shall each month pay into the Energy
17Infrastructure Fund 80% of the net revenue realized from the
186.25% general rate on the selling price of Illinois-mined coal
19that was sold to an eligible business. For purposes of this
20paragraph, the term "eligible business" means a new electric
21generating facility certified pursuant to Section 605-332 of
22the Department of Commerce and Economic Opportunity Law of the
23Civil Administrative Code of Illinois.
24 Subject to payment of amounts into the Build Illinois Fund,
25the McCormick Place Expansion Project Fund, the Illinois Tax
26Increment Fund, and the Energy Infrastructure Fund pursuant to

HB2543- 78 -LRB101 07010 AXK 52043 b
1the preceding paragraphs or in any amendments to this Section
2hereafter enacted, beginning on the first day of the first
3calendar month to occur on or after August 26, 2014 (the
4effective date of Public Act 98-1098), each month, from the
5collections made under Section 9 of the Use Tax Act, Section 9
6of the Service Use Tax Act, Section 9 of the Service Occupation
7Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
8the 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 by
13the Audit Bureau of the Department under the Use Tax Act, the
14Service 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 Tax
20Compliance and Administration Fund as provided in this Section,
21beginning on July 1, 2018 the Department shall pay each month
22into the Downstate Public Transportation Fund the moneys
23required to be so paid under Section 2-3 of the Downstate
24Public Transportation Act.
25 Of the remainder of the moneys received by the Department
26pursuant to this Act, 75% shall be paid into the General

HB2543- 79 -LRB101 07010 AXK 52043 b
1Revenue Fund of the State Treasury and 25% shall be reserved in
2a special account and used only for the transfer to the Common
3School Fund as part of the monthly transfer from the General
4Revenue Fund in accordance with Section 8a of the State Finance
5Act.
6 The Department may, upon separate written notice to a
7taxpayer, require the taxpayer to prepare and file with the
8Department on a form prescribed by the Department within not
9less than 60 days after receipt of the notice an annual
10information return for the tax year specified in the notice.
11Such annual return to the Department shall include a statement
12of gross receipts as shown by the taxpayer's last Federal
13income tax return. If the total receipts of the business as
14reported in the Federal income tax return do not agree with the
15gross receipts reported to the Department of Revenue for the
16same period, the taxpayer shall attach to his annual return a
17schedule showing a reconciliation of the 2 amounts and the
18reasons for the difference. The taxpayer's annual return to the
19Department shall also disclose the cost of goods sold by the
20taxpayer during the year covered by such return, opening and
21closing inventories of such goods for such year, cost of goods
22used from stock or taken from stock and given away by the
23taxpayer during such year, pay roll information of the
24taxpayer's business during such year and any additional
25reasonable information which the Department deems would be
26helpful in determining the accuracy of the monthly, quarterly

HB2543- 80 -LRB101 07010 AXK 52043 b
1or annual returns filed by such taxpayer as hereinbefore
2provided for in this Section.
3 If the annual information return required by this Section
4is not filed when and as required, the taxpayer shall be liable
5as follows:
6 (i) Until January 1, 1994, the taxpayer shall be liable
7 for a penalty equal to 1/6 of 1% of the tax due from such
8 taxpayer under this Act during the period to be covered by
9 the annual return for each month or fraction of a month
10 until such return is filed as required, the penalty to be
11 assessed and collected in the same manner as any other
12 penalty provided for in this Act.
13 (ii) On and after January 1, 1994, the taxpayer shall
14 be liable for a penalty as described in Section 3-4 of the
15 Uniform Penalty and Interest Act.
16 The chief executive officer, proprietor, owner or highest
17ranking manager shall sign the annual return to certify the
18accuracy of the information contained therein. Any person who
19willfully signs the annual return containing false or
20inaccurate information shall be guilty of perjury and punished
21accordingly. The annual return form prescribed by the
22Department shall include a warning that the person signing the
23return may be liable for perjury.
24 The foregoing portion of this Section concerning the filing
25of an annual information return shall not apply to a serviceman
26who is not required to file an income tax return with the

HB2543- 81 -LRB101 07010 AXK 52043 b
1United States Government.
2 As soon as possible after the first day of each month, upon
3certification of the Department of Revenue, the Comptroller
4shall order transferred and the Treasurer shall transfer from
5the General Revenue Fund to the Motor Fuel Tax Fund an amount
6equal to 1.7% of 80% of the net revenue realized under this Act
7for the second preceding month. Beginning April 1, 2000, this
8transfer is no longer required and shall not be made.
9 Net revenue realized for a month shall be the revenue
10collected by the State pursuant to this Act, less the amount
11paid out during that month as refunds to taxpayers for
12overpayment of liability.
13 For greater simplicity of administration, it shall be
14permissible for manufacturers, importers and wholesalers whose
15products are sold by numerous servicemen in Illinois, and who
16wish to do so, to assume the responsibility for accounting and
17paying to the Department all tax accruing under this Act with
18respect to such sales, if the servicemen who are affected do
19not make written objection to the Department to this
20arrangement.
21(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
22100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff.
238-14-18; 100-1171, eff. 1-4-19.)
24 Section 25. The Retailers' Occupation Tax Act is amended by
25changing Sections 2-10 and 3 as follows:

HB2543- 82 -LRB101 07010 AXK 52043 b
1 (35 ILCS 120/2-10)
2 Sec. 2-10. Rate of tax. Unless otherwise provided in this
3Section, the tax imposed by this Act is at the rate of 6.25% of
4gross receipts from sales of tangible personal property made in
5the course of business.
6 Beginning on July 1, 2000 and through December 31, 2000,
7with respect to motor fuel, as defined in Section 1.1 of the
8Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
9the Use Tax Act, the tax is imposed at the rate of 1.25%.
10 Beginning on August 6, 2010 through August 15, 2010, with
11respect to sales tax holiday items as defined in Section 2-8 of
12this Act, the tax is imposed at the rate of 1.25%.
13 Within 14 days after the effective date of this amendatory
14Act of the 91st General Assembly, each retailer of motor fuel
15and gasohol shall cause the following notice to be posted in a
16prominently visible place on each retail dispensing device that
17is used to dispense motor fuel or gasohol in the State of
18Illinois: "As of July 1, 2000, the State of Illinois has
19eliminated the State's share of sales tax on motor fuel and
20gasohol through December 31, 2000. The price on this pump
21should reflect the elimination of the tax." The notice shall be
22printed in bold print on a sign that is no smaller than 4
23inches by 8 inches. The sign shall be clearly visible to
24customers. Any retailer who fails to post or maintain a
25required sign through December 31, 2000 is guilty of a petty

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1offense for which the fine shall be $500 per day per each
2retail premises where a violation occurs.
3 With respect to gasohol, as defined in the Use Tax Act, the
4tax imposed by this Act applies to (i) 70% of the proceeds of
5sales made on or after January 1, 1990, and before July 1,
62003, (ii) 80% of the proceeds of sales made on or after July
71, 2003 and on or before July 1, 2017, and (iii) 100% of the
8proceeds of sales made thereafter. If, at any time, however,
9the tax under this Act on sales of gasohol, as defined in the
10Use Tax Act, is imposed at the rate of 1.25%, then the tax
11imposed by this Act applies to 100% of the proceeds of sales of
12gasohol made during that time.
13 With respect to majority blended ethanol fuel, as defined
14in the Use Tax Act, the tax imposed by this Act does not apply
15to the proceeds of sales made on or after July 1, 2003 and on or
16before December 31, 2023 but applies to 100% of the proceeds of
17sales made thereafter.
18 With respect to biodiesel blends, as defined in the Use Tax
19Act, with no less than 1% and no more than 10% biodiesel, the
20tax imposed by this Act applies to (i) 80% of the proceeds of
21sales made on or after July 1, 2003 and on or before December
2231, 2018 and (ii) 100% of the proceeds of sales made
23thereafter. If, at any time, however, the tax under this Act on
24sales of biodiesel blends, as defined in the Use Tax Act, with
25no less than 1% and no more than 10% biodiesel is imposed at
26the rate of 1.25%, then the tax imposed by this Act applies to

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1100% of the proceeds of sales of biodiesel blends with no less
2than 1% and no more than 10% biodiesel made during that time.
3 With respect to 100% biodiesel, as defined in the Use Tax
4Act, and biodiesel blends, as defined in the Use Tax Act, with
5more than 10% but no more than 99% biodiesel, the tax imposed
6by this Act does not apply to the proceeds of sales made on or
7after July 1, 2003 and on or before December 31, 2023 but
8applies to 100% of the proceeds of sales made thereafter.
9 With respect to food for human consumption that is to be
10consumed off the premises where it is sold (other than
11alcoholic beverages, soft drinks, and food that has been
12prepared for immediate consumption) and prescription and
13nonprescription medicines, drugs, medical appliances, products
14classified as Class III medical devices by the United States
15Food and Drug Administration that are used for cancer treatment
16pursuant to a prescription, as well as any accessories and
17components related to those devices, modifications to a motor
18vehicle for the purpose of rendering it usable by a person with
19a disability, and insulin, urine testing materials, syringes,
20and needles used by diabetics, for human use, the tax is
21imposed at the rate of 1%. For the purposes of this Section,
22until September 1, 2009: the term "soft drinks" means any
23complete, finished, ready-to-use, non-alcoholic drink, whether
24carbonated or not, including but not limited to soda water,
25cola, fruit juice, vegetable juice, carbonated water, and all
26other preparations commonly known as soft drinks of whatever

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1kind or description that are contained in any closed or sealed
2bottle, can, carton, or container, regardless of size; but
3"soft drinks" does not include coffee, tea, non-carbonated
4water, infant formula, milk or milk products as defined in the
5Grade A Pasteurized Milk and Milk Products Act, or drinks
6containing 50% or more natural fruit or vegetable juice.
7 Notwithstanding any other provisions of this Act,
8beginning September 1, 2009, "soft drinks" means non-alcoholic
9beverages that contain natural or artificial sweeteners. "Soft
10drinks" do not include beverages that contain milk or milk
11products, soy, rice or similar milk substitutes, or greater
12than 50% of vegetable or fruit juice by volume.
13 Until August 1, 2009, and notwithstanding any other
14provisions of this Act, "food for human consumption that is to
15be consumed off the premises where it is sold" includes all
16food sold through a vending machine, except soft drinks and
17food products that are dispensed hot from a vending machine,
18regardless of the location of the vending machine. Beginning
19August 1, 2009, and notwithstanding any other provisions of
20this Act, "food for human consumption that is to be consumed
21off the premises where it is sold" includes all food sold
22through a vending machine, except soft drinks, candy, and food
23products that are dispensed hot from a vending machine,
24regardless of the location of the vending machine.
25 Notwithstanding any other provisions of this Act,
26beginning September 1, 2009, "food for human consumption that

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1is to be consumed off the premises where it is sold" does not
2include candy. For purposes of this Section, "candy" means a
3preparation of sugar, honey, or other natural or artificial
4sweeteners in combination with chocolate, fruits, nuts or other
5ingredients or flavorings in the form of bars, drops, or
6pieces. "Candy" does not include any preparation that contains
7flour or requires refrigeration.
8 Notwithstanding any other provisions of this Act,
9beginning September 1, 2009, "nonprescription medicines and
10drugs" does not include grooming and hygiene products. For
11purposes of this Section, "grooming and hygiene products"
12includes, but is not limited to, soaps and cleaning solutions,
13shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
14lotions and screens, unless those products are available by
15prescription only, regardless of whether the products meet the
16definition of "over-the-counter-drugs". For the purposes of
17this paragraph, "over-the-counter-drug" means a drug for human
18use that contains a label that identifies the product as a drug
19as required by 21 C.F.R. 201.66. The "over-the-counter-drug"
20label includes:
21 (A) A "Drug Facts" panel; or
22 (B) A statement of the "active ingredient(s)" with a
23 list of those ingredients contained in the compound,
24 substance or preparation.
25 Beginning on the effective date of this amendatory Act of
26the 98th General Assembly, "prescription and nonprescription

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1medicines and drugs" includes medical cannabis purchased from a
2registered dispensing organization under the Compassionate Use
3of Medical Cannabis Pilot Program Act.
4 Beginning July 1, 2019, in addition to all other rates of
5tax imposed under this Act, a surcharge of 1% is imposed on the
6selling price of firearm ammunition. "Firearm ammunition" has
7the meaning given to that term under Section 31A-0.1 of the
8Criminal Code of 2012.
9(Source: P.A. 99-143, eff. 7-27-15; 99-858, eff. 8-19-16;
10100-22, eff. 7-6-17.)
11 (35 ILCS 120/3) (from Ch. 120, par. 442)
12 Sec. 3. Except as provided in this Section, on or before
13the twentieth day of each calendar month, every person engaged
14in the business of selling tangible personal property at retail
15in this State during the preceding calendar month shall file a
16return with the Department, stating:
17 1. The name of the seller;
18 2. His residence address and the address of his
19 principal place of business and the address of the
20 principal place of business (if that is a different
21 address) from which he engages in the business of selling
22 tangible personal property at retail in this State;
23 3. Total amount of receipts received by him during the
24 preceding calendar month or quarter, as the case may be,
25 from sales of tangible personal property, and from services

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1 furnished, by him during such preceding calendar month or
2 quarter;
3 4. Total amount received by him during the preceding
4 calendar month or quarter on charge and time sales of
5 tangible personal property, and from services furnished,
6 by him prior to the month or quarter for which the return
7 is filed;
8 5. Deductions allowed by law;
9 6. Gross receipts which were received by him during the
10 preceding calendar month or quarter and upon the basis of
11 which the tax is imposed;
12 7. The amount of credit provided in Section 2d of this
13 Act;
14 8. The amount of tax due;
15 9. The signature of the taxpayer; and
16 10. Such other reasonable information as the
17 Department may require.
18 On and after January 1, 2018, except for returns for motor
19vehicles, watercraft, aircraft, and trailers that are required
20to be registered with an agency of this State, with respect to
21retailers whose annual gross receipts average $20,000 or more,
22all returns required to be filed pursuant to this Act shall be
23filed electronically. Retailers who demonstrate that they do
24not have access to the Internet or demonstrate hardship in
25filing electronically may petition the Department to waive the
26electronic filing requirement.

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1 If a taxpayer fails to sign a return within 30 days after
2the proper notice and demand for signature by the Department,
3the return shall be considered valid and any amount shown to be
4due on the return shall be deemed assessed.
5 Each return shall be accompanied by the statement of
6prepaid tax issued pursuant to Section 2e for which credit is
7claimed.
8 Prior to October 1, 2003, and on and after September 1,
92004 a retailer may accept a Manufacturer's Purchase Credit
10certification from a purchaser in satisfaction of Use Tax as
11provided in Section 3-85 of the Use Tax Act if the purchaser
12provides the appropriate documentation as required by Section
133-85 of the Use Tax Act. A Manufacturer's Purchase Credit
14certification, accepted by a retailer prior to October 1, 2003
15and on and after September 1, 2004 as provided in Section 3-85
16of the Use Tax Act, may be used by that retailer to satisfy
17Retailers' Occupation Tax liability in the amount claimed in
18the certification, not to exceed 6.25% of the receipts subject
19to tax from a qualifying purchase. A Manufacturer's Purchase
20Credit reported on any original or amended return filed under
21this Act after October 20, 2003 for reporting periods prior to
22September 1, 2004 shall be disallowed. Manufacturer's
23Purchaser Credit reported on annual returns due on or after
24January 1, 2005 will be disallowed for periods prior to
25September 1, 2004. No Manufacturer's Purchase Credit may be
26used after September 30, 2003 through August 31, 2004 to

HB2543- 90 -LRB101 07010 AXK 52043 b
1satisfy any tax liability imposed under this Act, including any
2audit liability.
3 The Department may require returns to be filed on a
4quarterly basis. If so required, a return for each calendar
5quarter shall be filed on or before the twentieth day of the
6calendar month following the end of such calendar quarter. The
7taxpayer shall also file a return with the Department for each
8of the first two months of each calendar quarter, on or before
9the twentieth day of the following calendar month, stating:
10 1. The name of the seller;
11 2. The address of the principal place of business from
12 which he engages in the business of selling tangible
13 personal property at retail in this State;
14 3. The total amount of taxable receipts received by him
15 during the preceding calendar month from sales of tangible
16 personal property by him during such preceding calendar
17 month, including receipts from charge and time sales, but
18 less all deductions allowed by law;
19 4. The amount of credit provided in Section 2d of this
20 Act;
21 5. The amount of tax due; and
22 6. Such other reasonable information as the Department
23 may require.
24 Beginning on October 1, 2003, any person who is not a
25licensed distributor, importing distributor, or manufacturer,
26as defined in the Liquor Control Act of 1934, but is engaged in

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

HB2543- 92 -LRB101 07010 AXK 52043 b
1distributor's, or manufacturer's total sales of alcoholic
2liquor to that retailer no later than the 10th day of the month
3for the preceding month during which the transaction occurred.
4The distributor, importing distributor, or manufacturer shall
5notify the retailer as to the method by which the distributor,
6importing distributor, or manufacturer will provide the sales
7information. If the retailer is unable to receive the sales
8information by electronic means, the distributor, importing
9distributor, or manufacturer shall furnish the sales
10information by personal delivery or by mail. For purposes of
11this paragraph, the term "electronic means" includes, but is
12not limited to, the use of a secure Internet website, e-mail,
13or facsimile.
14 If a total amount of less than $1 is payable, refundable or
15creditable, such amount shall be disregarded if it is less than
1650 cents and shall be increased to $1 if it is 50 cents or more.
17 Beginning October 1, 1993, a taxpayer who has an average
18monthly tax liability of $150,000 or more shall make all
19payments required by rules of the Department by electronic
20funds transfer. Beginning October 1, 1994, a taxpayer who has
21an average monthly tax liability of $100,000 or more shall make
22all payments required by rules of the Department by electronic
23funds transfer. Beginning October 1, 1995, a taxpayer who has
24an average monthly tax liability of $50,000 or more shall make
25all payments required by rules of the Department by electronic
26funds transfer. Beginning October 1, 2000, a taxpayer who has

HB2543- 93 -LRB101 07010 AXK 52043 b
1an annual tax liability of $200,000 or more shall make all
2payments required by rules of the Department by electronic
3funds transfer. The term "annual tax liability" shall be the
4sum of the taxpayer's liabilities under this Act, and under all
5other State and local occupation and use tax laws administered
6by the Department, for the immediately preceding calendar year.
7The term "average monthly tax liability" shall be the sum of
8the taxpayer's liabilities under this Act, and under all other
9State and local occupation and use tax laws administered by the
10Department, for the immediately preceding calendar year
11divided by 12. Beginning on October 1, 2002, a taxpayer who has
12a tax liability in the amount set forth in subsection (b) of
13Section 2505-210 of the Department of Revenue Law shall make
14all payments required by rules of the Department by electronic
15funds transfer.
16 Before August 1 of each year beginning in 1993, the
17Department shall notify all taxpayers required to make payments
18by electronic funds transfer. All taxpayers required to make
19payments by electronic funds transfer shall make those payments
20for a minimum of one year beginning on October 1.
21 Any taxpayer not required to make payments by electronic
22funds transfer may make payments by electronic funds transfer
23with the permission of the Department.
24 All taxpayers required to make payment by electronic funds
25transfer and any taxpayers authorized to voluntarily make
26payments by electronic funds transfer shall make those payments

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

HB2543- 95 -LRB101 07010 AXK 52043 b
1basis, with the return for a given year being due by January 20
2of the following year.
3 Such quarter annual and annual returns, as to form and
4substance, shall be subject to the same requirements as monthly
5returns.
6 Notwithstanding any other provision in this Act concerning
7the time within which a retailer may file his return, in the
8case of any retailer who ceases to engage in a kind of business
9which makes him responsible for filing returns under this Act,
10such retailer shall file a final return under this Act with the
11Department not more than one month after discontinuing such
12business.
13 Where the same person has more than one business registered
14with the Department under separate registrations under this
15Act, such person may not file each return that is due as a
16single return covering all such registered businesses, but
17shall file separate returns for each such registered business.
18 In addition, with respect to motor vehicles, watercraft,
19aircraft, and trailers that are required to be registered with
20an agency of this State, except as otherwise provided in this
21Section, every retailer selling this kind of tangible personal
22property shall file, with the Department, upon a form to be
23prescribed and supplied by the Department, a separate return
24for each such item of tangible personal property which the
25retailer sells, except that if, in the same transaction, (i) a
26retailer of aircraft, watercraft, motor vehicles or trailers

HB2543- 96 -LRB101 07010 AXK 52043 b
1transfers more than one aircraft, watercraft, motor vehicle or
2trailer to another aircraft, watercraft, motor vehicle
3retailer or trailer retailer for the purpose of resale or (ii)
4a retailer of aircraft, watercraft, motor vehicles, or trailers
5transfers more than one aircraft, watercraft, motor vehicle, or
6trailer to a purchaser for use as a qualifying rolling stock as
7provided in Section 2-5 of this Act, then that seller may
8report the transfer of all aircraft, watercraft, motor vehicles
9or trailers involved in that transaction to the Department on
10the same uniform invoice-transaction reporting return form.
11For purposes of this Section, "watercraft" means a Class 2,
12Class 3, or Class 4 watercraft as defined in Section 3-2 of the
13Boat Registration and Safety Act, a personal watercraft, or any
14boat equipped with an inboard motor.
15 In addition, with respect to motor vehicles, watercraft,
16aircraft, and trailers that are required to be registered with
17an agency of this State, every person who is engaged in the
18business of leasing or renting such items and who, in
19connection with such business, sells any such item to a
20retailer for the purpose of resale is, notwithstanding any
21other provision of this Section to the contrary, authorized to
22meet the return-filing requirement of this Act by reporting the
23transfer of all the aircraft, watercraft, motor vehicles, or
24trailers transferred for resale during a month to the
25Department on the same uniform invoice-transaction reporting
26return form on or before the 20th of the month following the

HB2543- 97 -LRB101 07010 AXK 52043 b
1month in which the transfer takes place. Notwithstanding any
2other provision of this Act to the contrary, all returns filed
3under this paragraph must be filed by electronic means in the
4manner and form as required by the Department.
5 Any retailer who sells only motor vehicles, watercraft,
6aircraft, or trailers that are required to be registered with
7an agency of this State, so that all retailers' occupation tax
8liability is required to be reported, and is reported, on such
9transaction reporting returns and who is not otherwise required
10to file monthly or quarterly returns, need not file monthly or
11quarterly returns. However, those retailers shall be required
12to file returns on an annual basis.
13 The transaction reporting return, in the case of motor
14vehicles or trailers that are required to be registered with an
15agency of this State, shall be the same document as the Uniform
16Invoice referred to in Section 5-402 of the Illinois Vehicle
17Code and must show the name and address of the seller; the name
18and address of the purchaser; the amount of the selling price
19including the amount allowed by the retailer for traded-in
20property, if any; the amount allowed by the retailer for the
21traded-in tangible personal property, if any, to the extent to
22which Section 1 of this Act allows an exemption for the value
23of traded-in property; the balance payable after deducting such
24trade-in allowance from the total selling price; the amount of
25tax due from the retailer with respect to such transaction; the
26amount of tax collected from the purchaser by the retailer on

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

HB2543- 99 -LRB101 07010 AXK 52043 b
1than that if he chooses to do so. The transaction reporting
2return and tax remittance or proof of exemption from the
3Illinois use tax may be transmitted to the Department by way of
4the State agency with which, or State officer with whom the
5tangible personal property must be titled or registered (if
6titling or registration is required) if the Department and such
7agency or State officer determine that this procedure will
8expedite the processing of applications for title or
9registration.
10 With each such transaction reporting return, the retailer
11shall remit the proper amount of tax due (or shall submit
12satisfactory evidence that the sale is not taxable if that is
13the case), to the Department or its agents, whereupon the
14Department shall issue, in the purchaser's name, a use tax
15receipt (or a certificate of exemption if the Department is
16satisfied that the particular sale is tax exempt) which such
17purchaser may submit to the agency with which, or State officer
18with whom, he must title or register the tangible personal
19property that is involved (if titling or registration is
20required) in support of such purchaser's application for an
21Illinois certificate or other evidence of title or registration
22to such tangible personal property.
23 No retailer's failure or refusal to remit tax under this
24Act precludes a user, who has paid the proper tax to the
25retailer, from obtaining his certificate of title or other
26evidence of title or registration (if titling or registration

HB2543- 100 -LRB101 07010 AXK 52043 b
1is required) upon satisfying the Department that such user has
2paid the proper tax (if tax is due) to the retailer. The
3Department shall adopt appropriate rules to carry out the
4mandate of this paragraph.
5 If the user who would otherwise pay tax to the retailer
6wants the transaction reporting return filed and the payment of
7the tax or proof of exemption made to the Department before the
8retailer is willing to take these actions and such user has not
9paid the tax to the retailer, such user may certify to the fact
10of such delay by the retailer and may (upon the Department
11being satisfied of the truth of such certification) transmit
12the information required by the transaction reporting return
13and the remittance for tax or proof of exemption directly to
14the Department and obtain his tax receipt or exemption
15determination, in which event the transaction reporting return
16and tax remittance (if a tax payment was required) shall be
17credited by the Department to the proper retailer's account
18with the Department, but without the 2.1% or 1.75% discount
19provided for in this Section being allowed. When the user pays
20the tax directly to the Department, he shall pay the tax in the
21same amount and in the same form in which it would be remitted
22if the tax had been remitted to the Department by the retailer.
23 Refunds made by the seller during the preceding return
24period to purchasers, on account of tangible personal property
25returned to the seller, shall be allowed as a deduction under
26subdivision 5 of his monthly or quarterly return, as the case

HB2543- 101 -LRB101 07010 AXK 52043 b
1may be, in case the seller had theretofore included the
2receipts from the sale of such tangible personal property in a
3return filed by him and had paid the tax imposed by this Act
4with respect to such receipts.
5 Where the seller is a corporation, the return filed on
6behalf of such corporation shall be signed by the president,
7vice-president, secretary or treasurer or by the properly
8accredited agent of such corporation.
9 Where the seller is a limited liability company, the return
10filed on behalf of the limited liability company shall be
11signed by a manager, member, or properly accredited agent of
12the limited liability company.
13 Except as provided in this Section, the retailer filing the
14return under this Section shall, at the time of filing such
15return, pay to the Department the amount of tax imposed by this
16Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
17on and after January 1, 1990, or $5 per calendar year,
18whichever is greater, which is allowed to reimburse the
19retailer for the expenses incurred in keeping records,
20preparing and filing returns, remitting the tax and supplying
21data to the Department on request. Any prepayment made pursuant
22to Section 2d of this Act shall be included in the amount on
23which such 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

HB2543- 102 -LRB101 07010 AXK 52043 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 disallow
4the discount for retailers whose certificate of registration is
5revoked at the time the return is filed, but only if the
6Department'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 $10,000
13or more during the preceding 4 complete calendar quarters, he
14shall file a return with the Department each month by the 20th
15day of the month next following the month during which such tax
16liability is incurred and shall make payments to the Department
17on or before the 7th, 15th, 22nd and last day of the month
18during which such liability is incurred. On and after October
191, 2000, if the taxpayer's average monthly tax liability to the
20Department under this Act, the Use Tax Act, the Service
21Occupation Tax Act, and the Service Use Tax Act, excluding any
22liability for prepaid sales tax to be remitted in accordance
23with Section 2d of this Act, was $20,000 or more during the
24preceding 4 complete calendar quarters, he shall file a return
25with the Department each month by the 20th day of the month
26next following the month during which such tax liability is

HB2543- 103 -LRB101 07010 AXK 52043 b
1incurred and shall make payment to the Department on or before
2the 7th, 15th, 22nd and last day of the month during which such
3liability is incurred. If the month during which such tax
4liability is incurred began prior to January 1, 1985, each
5payment shall be in an amount equal to 1/4 of the taxpayer's
6actual liability for the month or an amount set by the
7Department not to exceed 1/4 of the average monthly liability
8of the taxpayer to the Department for the preceding 4 complete
9calendar quarters (excluding the month of highest liability and
10the month of lowest liability in such 4 quarter period). If the
11month during which such tax liability is incurred begins on or
12after January 1, 1985 and prior to January 1, 1987, each
13payment shall be in an amount equal to 22.5% of the taxpayer's
14actual liability for the month or 27.5% of the taxpayer's
15liability for the same calendar month of the preceding year. If
16the month during which such tax liability is incurred begins on
17or after January 1, 1987 and prior to January 1, 1988, each
18payment shall be in an amount equal to 22.5% of the taxpayer's
19actual liability for the month or 26.25% of the taxpayer's
20liability for the same calendar month of the preceding year. If
21the month during which such tax liability is incurred begins on
22or after January 1, 1988, and prior to January 1, 1989, or
23begins on or after January 1, 1996, each payment shall be in an
24amount equal to 22.5% of the taxpayer's actual liability for
25the month or 25% of the taxpayer's liability for the same
26calendar month of the preceding year. If the month during which

HB2543- 104 -LRB101 07010 AXK 52043 b
1such tax liability is incurred begins on or after January 1,
21989, and prior to January 1, 1996, each payment shall be in an
3amount equal to 22.5% of the taxpayer's actual liability for
4the month or 25% of the taxpayer's liability for the same
5calendar month of the preceding year or 100% of the taxpayer's
6actual liability for the quarter monthly reporting period. The
7amount of such quarter monthly payments shall be credited
8against the final tax liability of the taxpayer's return for
9that month. Before October 1, 2000, once applicable, the
10requirement of the making of quarter monthly payments to the
11Department by taxpayers having an average monthly tax liability
12of $10,000 or more as determined in the manner provided above
13shall continue until such taxpayer's average monthly liability
14to the Department during the preceding 4 complete calendar
15quarters (excluding the month of highest liability and the
16month of lowest liability) is less than $9,000, or until such
17taxpayer's average monthly liability to the Department as
18computed for each calendar quarter of the 4 preceding complete
19calendar quarter period is less than $10,000. However, if a
20taxpayer can show the Department that a substantial change in
21the taxpayer's business has occurred which causes the taxpayer
22to anticipate that his average monthly tax liability for the
23reasonably foreseeable future will fall below the $10,000
24threshold stated above, then such taxpayer may petition the
25Department for a change in such taxpayer's reporting status. On
26and after October 1, 2000, once applicable, the requirement of

HB2543- 105 -LRB101 07010 AXK 52043 b
1the making of quarter monthly payments to the Department by
2taxpayers having an average monthly tax liability of $20,000 or
3more as determined in the manner provided above shall continue
4until such taxpayer's average monthly liability to the
5Department during the preceding 4 complete calendar quarters
6(excluding the month of highest liability and the month of
7lowest liability) is less than $19,000 or until such taxpayer's
8average monthly liability to the Department as computed for
9each calendar quarter of the 4 preceding complete calendar
10quarter period is less than $20,000. However, if a taxpayer can
11show the Department that a substantial change in the taxpayer's
12business has occurred which causes the taxpayer to anticipate
13that his average monthly tax liability for the reasonably
14foreseeable future will fall below the $20,000 threshold stated
15above, then such taxpayer may petition the Department for a
16change in such taxpayer's reporting status. The Department
17shall change such taxpayer's reporting status unless it finds
18that such change is seasonal in nature and not likely to be
19long term. If any such quarter monthly payment is not paid at
20the time or in the amount required by this Section, then the
21taxpayer shall be liable for penalties and interest on the
22difference between the minimum amount due as a payment and the
23amount of such quarter monthly payment actually and timely
24paid, except insofar as the taxpayer has previously made
25payments for that month to the Department in excess of the
26minimum payments previously due as provided in this Section.

HB2543- 106 -LRB101 07010 AXK 52043 b
1The Department shall make reasonable rules and regulations to
2govern the quarter monthly payment amount and quarter monthly
3payment dates for taxpayers who file on other than a calendar
4monthly basis.
5 The provisions of this paragraph apply before October 1,
62001. Without regard to whether a taxpayer is required to make
7quarter monthly payments as specified above, any taxpayer who
8is required by Section 2d of this Act to collect and remit
9prepaid taxes and has collected prepaid taxes which average in
10excess of $25,000 per month during the preceding 2 complete
11calendar quarters, shall file a return with the Department as
12required by Section 2f and shall make payments to the
13Department on or before the 7th, 15th, 22nd and last day of the
14month during which such liability is incurred. If the month
15during which such tax liability is incurred began prior to
16September 1, 1985 (the effective date of Public Act 84-221),
17each payment shall be in an amount not less than 22.5% of the
18taxpayer's actual liability under Section 2d. If the month
19during which such tax liability is incurred begins on or after
20January 1, 1986, each payment shall be in an amount equal to
2122.5% of the taxpayer's actual liability for the month or 27.5%
22of the taxpayer's liability for the same calendar month of the
23preceding calendar year. If the month during which such tax
24liability is incurred begins on or after January 1, 1987, each
25payment shall be in an amount equal to 22.5% of the taxpayer's
26actual liability for the month or 26.25% of the taxpayer's

HB2543- 107 -LRB101 07010 AXK 52043 b
1liability for the same calendar month of the preceding year.
2The amount of such quarter monthly payments shall be credited
3against the final tax liability of the taxpayer's return for
4that month filed under this Section or Section 2f, as the case
5may be. Once applicable, the requirement of the making of
6quarter monthly payments to the Department pursuant to this
7paragraph shall continue until such taxpayer's average monthly
8prepaid tax collections during the preceding 2 complete
9calendar quarters is $25,000 or less. If any such quarter
10monthly payment is not paid at the time or in the amount
11required, the taxpayer shall be liable for penalties and
12interest on such difference, except insofar as the taxpayer has
13previously made payments for that month in excess of the
14minimum payments previously due.
15 The provisions of this paragraph apply on and after October
161, 2001. Without regard to whether a taxpayer is required to
17make quarter monthly payments as specified above, any taxpayer
18who is required by Section 2d of this Act to collect and remit
19prepaid taxes and has collected prepaid taxes that average in
20excess of $20,000 per month during the preceding 4 complete
21calendar quarters shall file a return with the Department as
22required by Section 2f and shall make payments to the
23Department on or before the 7th, 15th, 22nd and last day of the
24month during which the liability is incurred. Each payment
25shall be in an amount equal to 22.5% of the taxpayer's actual
26liability for the month or 25% of the taxpayer's liability for

HB2543- 108 -LRB101 07010 AXK 52043 b
1the same calendar month of the preceding year. The amount of
2the quarter monthly payments shall be credited against the
3final tax liability of the taxpayer's return for that month
4filed under this Section or Section 2f, as the case may be.
5Once applicable, the requirement of the making of quarter
6monthly payments to the Department pursuant to this paragraph
7shall continue until the taxpayer's average monthly prepaid tax
8collections during the preceding 4 complete calendar quarters
9(excluding the month of highest liability and the month of
10lowest liability) is less than $19,000 or until such taxpayer's
11average monthly liability to the Department as computed for
12each calendar quarter of the 4 preceding complete calendar
13quarters is less than $20,000. If any such quarter monthly
14payment is not paid at the time or in the amount required, the
15taxpayer shall be liable for penalties and interest on such
16difference, except insofar as the taxpayer has previously made
17payments for that month in excess of the minimum payments
18previously due.
19 If any payment provided for in this Section exceeds the
20taxpayer's liabilities under this Act, the Use Tax Act, the
21Service Occupation Tax Act and the Service Use Tax Act, as
22shown on an original monthly return, the Department shall, if
23requested by the taxpayer, issue to the taxpayer a credit
24memorandum no later than 30 days after the date of payment. The
25credit evidenced by such credit memorandum may be assigned by
26the taxpayer to a similar taxpayer under this Act, the Use Tax

HB2543- 109 -LRB101 07010 AXK 52043 b
1Act, the Service Occupation Tax Act or the Service Use Tax Act,
2in accordance with reasonable rules and regulations to be
3prescribed by the Department. If no such request is made, the
4taxpayer may credit such excess payment against tax liability
5subsequently to be remitted to the Department under this Act,
6the Use Tax Act, the Service Occupation Tax Act or the Service
7Use Tax Act, in accordance with reasonable rules and
8regulations prescribed by the Department. If the Department
9subsequently determined that all or any part of the credit
10taken was not actually due to the taxpayer, the taxpayer's 2.1%
11and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
12of the difference between the credit taken and that actually
13due, and that taxpayer shall be liable for penalties and
14interest on such difference.
15 If a retailer of motor fuel is entitled to a credit under
16Section 2d of this Act which exceeds the taxpayer's liability
17to the Department under this Act for the month which the
18taxpayer is filing a return, the Department shall issue the
19taxpayer a credit memorandum for the excess.
20 Beginning January 1, 1990, each month the Department shall
21pay into the Local Government Tax Fund, a special fund in the
22State treasury which is hereby created, the net revenue
23realized for the preceding month from the 1% tax imposed under
24this Act.
25 Beginning January 1, 1990, each month the Department shall
26pay into the County and Mass Transit District Fund, a special

HB2543- 110 -LRB101 07010 AXK 52043 b
1fund in the State treasury which is hereby created, 4% of the
2net revenue realized for the preceding month from the 6.25%
3general rate.
4 Beginning August 1, 2000, each month the Department shall
5pay into the County and Mass Transit District Fund 20% of the
6net revenue realized for the preceding month from the 1.25%
7rate on the selling price of motor fuel and gasohol. Beginning
8September 1, 2010, each month the Department shall pay into the
9County and Mass Transit District Fund 20% of the net revenue
10realized for the preceding month from the 1.25% rate on the
11selling price of sales tax holiday items.
12 Beginning January 1, 1990, each month the Department shall
13pay into the Local Government Tax Fund 16% of the net revenue
14realized for the preceding month from the 6.25% general rate on
15the selling price of tangible personal property.
16 Beginning August 1, 2000, each month the Department shall
17pay into the Local Government Tax Fund 80% of the net revenue
18realized for the preceding month from the 1.25% rate on the
19selling price of motor fuel and gasohol. Beginning September 1,
202010, each month the Department shall pay into the Local
21Government Tax Fund 80% of the net revenue realized for the
22preceding month from the 1.25% rate on the selling price of
23sales tax holiday items.
24 Beginning October 1, 2009, each month the Department shall
25pay into the Capital Projects Fund an amount that is equal to
26an amount estimated by the Department to represent 80% of the

HB2543- 111 -LRB101 07010 AXK 52043 b
1net revenue realized for the preceding month from the sale of
2candy, grooming and hygiene products, and soft drinks that had
3been taxed at a rate of 1% prior to September 1, 2009 but that
4are now taxed at 6.25%.
5 Beginning July 1, 2011, each month the Department shall pay
6into the Clean Air Act Permit Fund 80% of the net revenue
7realized for the preceding month from the 6.25% general rate on
8the selling price of sorbents used in Illinois in the process
9of sorbent injection as used to comply with the Environmental
10Protection Act or the federal Clean Air Act, but the total
11payment into the Clean Air Act Permit Fund under this Act and
12the Use Tax Act shall not exceed $2,000,000 in any fiscal year.
13 Beginning July 1, 2013, each month the Department shall pay
14into the Underground Storage Tank Fund from the proceeds
15collected under this Act, the Use Tax Act, the Service Use Tax
16Act, and the Service Occupation Tax Act an amount equal to the
17average monthly deficit in the Underground Storage Tank Fund
18during the prior year, as certified annually by the Illinois
19Environmental Protection Agency, but the total payment into the
20Underground Storage Tank Fund under this Act, the Use Tax Act,
21the Service Use Tax Act, and the Service Occupation Tax Act
22shall not exceed $18,000,000 in any State fiscal year. As used
23in this paragraph, the "average monthly deficit" shall be equal
24to the difference between the average monthly claims for
25payment by the fund and the average monthly revenues deposited
26into the fund, excluding payments made pursuant to this

HB2543- 112 -LRB101 07010 AXK 52043 b
1paragraph.
2 Beginning July 1, 2015, of the remainder of the moneys
3received by the Department under the Use Tax Act, the Service
4Use Tax Act, the Service Occupation Tax Act, and this Act, each
5month the Department shall deposit $500,000 into the State
6Crime Laboratory Fund.
7 Beginning July 1, 2019, the Department shall pay into the
8Trauma Response Fund 100% of the net revenue realized for the
9preceding month from the 1% surcharge on the selling price of
10firearm ammunition.
11 Of the remainder of the moneys received by the Department
12pursuant to this Act, (a) 1.75% thereof shall be paid into the
13Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
14and after July 1, 1989, 3.8% thereof shall be paid into the
15Build Illinois Fund; provided, however, that if in any fiscal
16year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
17may be, of the moneys received by the Department and required
18to be paid into the Build Illinois Fund pursuant to this Act,
19Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
20Act, and Section 9 of the Service Occupation Tax Act, such Acts
21being hereinafter called the "Tax Acts" and such aggregate of
222.2% or 3.8%, as the case may be, of moneys being hereinafter
23called the "Tax Act Amount", and (2) the amount transferred to
24the Build Illinois Fund from the State and Local Sales Tax
25Reform Fund shall be less than the Annual Specified Amount (as
26hereinafter defined), an amount equal to the difference shall

HB2543- 113 -LRB101 07010 AXK 52043 b
1be immediately paid into the Build Illinois Fund from other
2moneys received by the Department pursuant to the Tax Acts; the
3"Annual Specified Amount" means the amounts specified below for
4fiscal years 1986 through 1993:
5Fiscal YearAnnual Specified Amount
61986$54,800,000
71987$76,650,000
81988$80,480,000
91989$88,510,000
101990$115,330,000
111991$145,470,000
121992$182,730,000
131993$206,520,000;
14and means the Certified Annual Debt Service Requirement (as
15defined in Section 13 of the Build Illinois Bond Act) or the
16Tax Act Amount, whichever is greater, for fiscal year 1994 and
17each fiscal year thereafter; and further provided, that if on
18the last business day of any month the sum of (1) the Tax Act
19Amount required to be deposited into the Build Illinois Bond
20Account in the Build Illinois Fund during such month and (2)
21the amount transferred to the Build Illinois Fund from the
22State and Local Sales Tax Reform Fund shall have been less than
231/12 of the Annual Specified Amount, an amount equal to the
24difference shall be immediately paid into the Build Illinois
25Fund from other moneys received by the Department pursuant to
26the Tax Acts; and, further provided, that in no event shall the

HB2543- 114 -LRB101 07010 AXK 52043 b
1payments required under the preceding proviso result in
2aggregate payments into the Build Illinois Fund pursuant to
3this clause (b) for any fiscal year in excess of the greater of
4(i) the Tax Act Amount or (ii) the Annual Specified Amount for
5such fiscal year. The amounts payable into the Build Illinois
6Fund under clause (b) of the first sentence in this paragraph
7shall be payable only until such time as the aggregate amount
8on deposit under each trust indenture securing Bonds issued and
9outstanding pursuant to the Build Illinois Bond Act is
10sufficient, taking into account any future investment income,
11to fully provide, in accordance with such indenture, for the
12defeasance of or the payment of the principal of, premium, if
13any, and interest on the Bonds secured by such indenture and on
14any Bonds expected to be issued thereafter and all fees and
15costs payable with respect thereto, all as certified by the
16Director of the Bureau of the Budget (now Governor's Office of
17Management and Budget). If on the last business day of any
18month in which Bonds are outstanding pursuant to the Build
19Illinois Bond Act, the aggregate of moneys deposited in the
20Build Illinois Bond Account in the Build Illinois Fund in such
21month shall be less than the amount required to be transferred
22in such month from the Build Illinois Bond Account to the Build
23Illinois Bond Retirement and Interest Fund pursuant to Section
2413 of the Build Illinois Bond Act, an amount equal to such
25deficiency shall be immediately paid from other moneys received
26by the Department pursuant to the Tax Acts to the Build

HB2543- 115 -LRB101 07010 AXK 52043 b
1Illinois Fund; provided, however, that any amounts paid to the
2Build Illinois Fund in any fiscal year pursuant to this
3sentence shall be deemed to constitute payments pursuant to
4clause (b) of the first sentence of this paragraph and shall
5reduce the amount otherwise payable for such fiscal year
6pursuant to that clause (b). The moneys received by the
7Department pursuant to this Act and required to be deposited
8into the Build Illinois Fund are subject to the pledge, claim
9and charge set forth in Section 12 of the Build Illinois Bond
10Act.
11 Subject to payment of amounts into the Build Illinois Fund
12as provided in the preceding paragraph or in any amendment
13thereto hereafter enacted, the following specified monthly
14installment of the amount requested in the certificate of the
15Chairman of the Metropolitan Pier and Exposition Authority
16provided under Section 8.25f of the State Finance Act, but not
17in excess of sums designated as "Total Deposit", shall be
18deposited in the aggregate from collections under Section 9 of
19the Use Tax Act, Section 9 of the Service Use Tax Act, Section
209 of the Service Occupation Tax Act, and Section 3 of the
21Retailers' Occupation Tax Act into the McCormick Place
22Expansion Project Fund in the specified fiscal years.
23Fiscal YearTotal Deposit
241993 $0
251994 53,000,000

HB2543- 116 -LRB101 07010 AXK 52043 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

HB2543- 117 -LRB101 07010 AXK 52043 b
12021246,000,000
22022260,000,000
32023275,000,000
42024 275,000,000
52025 275,000,000
62026 279,000,000
72027 292,000,000
82028 307,000,000
92029 322,000,000
102030 338,000,000
112031 350,000,000
122032 350,000,000
13and
14each fiscal year
15thereafter that bonds
16are outstanding under
17Section 13.2 of the
18Metropolitan Pier and
19Exposition Authority Act,
20but not after fiscal year 2060.
21 Beginning July 20, 1993 and in each month of each fiscal
22year thereafter, one-eighth of the amount requested in the
23certificate of the Chairman of the Metropolitan Pier and
24Exposition Authority for that fiscal year, less the amount
25deposited into the McCormick Place Expansion Project Fund by
26the State Treasurer in the respective month under subsection

HB2543- 118 -LRB101 07010 AXK 52043 b
1(g) of Section 13 of the Metropolitan Pier and Exposition
2Authority Act, plus cumulative deficiencies in the deposits
3required under this Section for previous months and years,
4shall be deposited into the McCormick Place Expansion Project
5Fund, until the full amount requested for the fiscal year, but
6not in excess of the amount specified above as "Total Deposit",
7has been deposited.
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 July 1, 1993 and ending on September 30,
122013, the Department shall each month pay into the Illinois Tax
13Increment Fund 0.27% of 80% of the net revenue realized for the
14preceding month from the 6.25% general rate on the selling
15price of tangible personal property.
16 Subject to payment of amounts into the Build Illinois Fund
17and the McCormick Place Expansion Project Fund pursuant to the
18preceding paragraphs or in any amendments thereto hereafter
19enacted, beginning with the receipt of the first report of
20taxes paid by an eligible business and continuing for a 25-year
21period, the Department shall each month pay into the Energy
22Infrastructure Fund 80% of the net revenue realized from the
236.25% general rate on the selling price of Illinois-mined coal
24that was sold to an eligible business. For purposes of this
25paragraph, the term "eligible business" means a new electric
26generating facility certified pursuant to Section 605-332 of

HB2543- 119 -LRB101 07010 AXK 52043 b
1the Department of Commerce and Economic Opportunity Law of the
2Civil Administrative Code of Illinois.
3 Subject to payment of amounts into the Build Illinois Fund,
4the McCormick Place Expansion Project Fund, the Illinois Tax
5Increment Fund, and the Energy Infrastructure Fund pursuant to
6the preceding paragraphs or in any amendments to this Section
7hereafter enacted, beginning on the first day of the first
8calendar month to occur on or after August 26, 2014 (the
9effective date of Public Act 98-1098), each month, from the
10collections made under Section 9 of the Use Tax Act, Section 9
11of the Service Use Tax Act, Section 9 of the Service Occupation
12Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
13the Department shall pay into the Tax Compliance and
14Administration Fund, to be used, subject to appropriation, to
15fund additional auditors and compliance personnel at the
16Department of Revenue, an amount equal to 1/12 of 5% of 80% of
17the cash receipts collected during the preceding fiscal year by
18the Audit Bureau of the Department under the Use Tax Act, the
19Service Use Tax Act, the Service Occupation Tax Act, the
20Retailers' Occupation Tax Act, and associated local occupation
21and use taxes administered by the Department.
22 Subject to payments of amounts into the Build Illinois
23Fund, the McCormick Place Expansion Project Fund, the Illinois
24Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
25Compliance and Administration Fund as provided in this Section,
26beginning on July 1, 2018 the Department shall pay each month

HB2543- 120 -LRB101 07010 AXK 52043 b
1into the Downstate Public Transportation Fund the moneys
2required to be so paid under Section 2-3 of the Downstate
3Public Transportation Act.
4 Of the remainder of the moneys received by the Department
5pursuant to this Act, 75% thereof shall be paid into the State
6Treasury and 25% shall be reserved in a special account and
7used only for the transfer to the Common School Fund as part of
8the monthly transfer from the General Revenue Fund in
9accordance with Section 8a of the State Finance Act.
10 The Department may, upon separate written notice to a
11taxpayer, require the taxpayer to prepare and file with the
12Department on a form prescribed by the Department within not
13less than 60 days after receipt of the notice an annual
14information return for the tax year specified in the notice.
15Such annual return to the Department shall include a statement
16of gross receipts as shown by the retailer's last Federal
17income tax return. If the total receipts of the business as
18reported in the Federal income tax return do not agree with the
19gross receipts reported to the Department of Revenue for the
20same period, the retailer shall attach to his annual return a
21schedule showing a reconciliation of the 2 amounts and the
22reasons for the difference. The retailer's annual return to the
23Department shall also disclose the cost of goods sold by the
24retailer during the year covered by such return, opening and
25closing inventories of such goods for such year, costs of goods
26used from stock or taken from stock and given away by the

HB2543- 121 -LRB101 07010 AXK 52043 b
1retailer during such year, payroll information of the
2retailer's business during such year and any additional
3reasonable information which the Department deems would be
4helpful in determining the accuracy of the monthly, quarterly
5or annual returns filed by such retailer as provided for in
6this Section.
7 If the annual information return required by this Section
8is not filed when and as required, the taxpayer shall be liable
9as follows:
10 (i) Until January 1, 1994, the taxpayer shall be liable
11 for a penalty equal to 1/6 of 1% of the tax due from such
12 taxpayer under this Act during the period to be covered by
13 the annual return for each month or fraction of a month
14 until such return is filed as required, the penalty to be
15 assessed and collected in the same manner as any other
16 penalty provided for in this Act.
17 (ii) On and after January 1, 1994, the taxpayer shall
18 be liable for a penalty as described in Section 3-4 of the
19 Uniform Penalty and Interest Act.
20 The chief executive officer, proprietor, owner or highest
21ranking manager shall sign the annual return to certify the
22accuracy of the information contained therein. Any person who
23willfully signs the annual return containing false or
24inaccurate information shall be guilty of perjury and punished
25accordingly. The annual return form prescribed by the
26Department shall include a warning that the person signing the

HB2543- 122 -LRB101 07010 AXK 52043 b
1return may be liable for perjury.
2 The provisions of this Section concerning the filing of an
3annual information return do not apply to a retailer who is not
4required to file an income tax return with the United States
5Government.
6 As soon as possible after the first day of each month, upon
7certification of the Department of Revenue, the Comptroller
8shall order transferred and the Treasurer shall transfer from
9the General Revenue Fund to the Motor Fuel Tax Fund an amount
10equal to 1.7% of 80% of the net revenue realized under this Act
11for the second preceding month. Beginning April 1, 2000, this
12transfer is no longer required and shall not be made.
13 Net revenue realized for a month shall be the revenue
14collected by the State pursuant to this Act, less the amount
15paid out during that month as refunds to taxpayers for
16overpayment of liability.
17 For greater simplicity of administration, manufacturers,
18importers and wholesalers whose products are sold at retail in
19Illinois by numerous retailers, and who wish to do so, may
20assume the responsibility for accounting and paying to the
21Department all tax accruing under this Act with respect to such
22sales, if the retailers who are affected do not make written
23objection to the Department to this arrangement.
24 Any person who promotes, organizes, provides retail
25selling space for concessionaires or other types of sellers at
26the Illinois State Fair, DuQuoin State Fair, county fairs,

HB2543- 123 -LRB101 07010 AXK 52043 b
1local fairs, art shows, flea markets and similar exhibitions or
2events, including any transient merchant as defined by Section
32 of the Transient Merchant Act of 1987, is required to file a
4report with the Department providing the name of the merchant's
5business, the name of the person or persons engaged in
6merchant's business, the permanent address and Illinois
7Retailers Occupation Tax Registration Number of the merchant,
8the dates and location of the event and other reasonable
9information that the Department may require. The report must be
10filed not later than the 20th day of the month next following
11the month during which the event with retail sales was held.
12Any person who fails to file a report required by this Section
13commits a business offense and is subject to a fine not to
14exceed $250.
15 Any person engaged in the business of selling tangible
16personal property at retail as a concessionaire or other type
17of seller at the Illinois State Fair, county fairs, art shows,
18flea markets and similar exhibitions or events, or any
19transient merchants, as defined by Section 2 of the Transient
20Merchant Act of 1987, may be required to make a daily report of
21the amount of such sales to the Department and to make a daily
22payment of the full amount of tax due. The Department shall
23impose this requirement when it finds that there is a
24significant risk of loss of revenue to the State at such an
25exhibition or event. Such a finding shall be based on evidence
26that a substantial number of concessionaires or other sellers

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1who are not residents of Illinois will be engaging in the
2business of selling tangible personal property at retail at the
3exhibition or event, or other evidence of a significant risk of
4loss of revenue to the State. The Department shall notify
5concessionaires and other sellers affected by the imposition of
6this requirement. In the absence of notification by the
7Department, the concessionaires and other sellers shall file
8their returns as otherwise required in this Section.
9(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
1099-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff.
117-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
12 Section 30. The School Code is amended by adding Sections
1310-20.69 and 34-18.61 as follows:
14 (105 ILCS 5/10-20.69 new)
15 Sec. 10-20.69. Trauma response protocol.
16 (a) Each school board shall develop a trauma response
17protocol that shall be implemented in response to a traumatic
18event at a school, including, but not limited to, a shooting at
19the school. The trauma response protocol shall include, but is
20not limited to, the following:
21 (1) As soon as practicable after the traumatic incident
22 triggering the implementation of the trauma response
23 protocol and after the scene is secured by law enforcement,
24 the hospital nearest to the scene of the traumatic incident

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1 shall send mental health first responders to the school.
2 Survivors of the shooting shall be offered immediate grief
3 and trauma-based counseling. With respect to the
4 requirements of this paragraph, the school board shall
5 establish an agreement with each nearby hospital, and shall
6 designate which hospital is considered to be nearest to
7 each school.
8 (2) Within 5 calendar days after a traumatic incident
9 triggering the implementation of the trauma response
10 protocol, the school or school district shall make
11 available trauma intervention services for the survivors
12 of the incident and others who may be impacted by the
13 incident. In areas with frequent gun violence, additional
14 psycho-emotional support services shall be developed that
15 include, but are not limited to, group counseling,
16 peer-to-peer support, and other measures. With respect to
17 the requirements of this paragraph, school districts may
18 partner with local community groups to implement these
19 requirements.
20 (3) School boards shall develop a plan of community
21 engagement and, if necessary, to recruit volunteers from
22 the communities experiencing gun violence. School boards
23 may partner with community members, the faith-based
24 community, and other organizations to engage in the
25 recruitment efforts.
26 (b) The Trauma Response Fund is created as a special fund

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1in the State treasury. All moneys in the Fund shall be paid,
2subject to appropriation by the General Assembly and
3distribution by the State Board of Education, as grants to
4school districts to implement trauma response protocols under
5this Section and Section 34-18.61.
6 (105 ILCS 5/34-18.61 new)
7 Sec. 34-18.61. Trauma response protocol. The board shall
8develop a trauma response protocol that shall be implemented in
9response to a traumatic event at a school, including, but not
10limited to, a shooting at the school. The trauma response
11protocol shall include, but is not limited to, the following:
12 (1) As soon as practicable after the traumatic incident
13 triggering the implementation of the trauma response
14 protocol and after the scene is secured by law enforcement,
15 the hospital nearest to the scene of the traumatic incident
16 shall send mental health first responders to the school.
17 Survivors of the shooting shall be offered immediate grief
18 and trauma-based counseling. With respect to the
19 requirements of this paragraph, the board shall establish
20 an agreement with each nearby hospital, and shall designate
21 which hospital is considered to be nearest to each school.
22 (2) Within 5 calendar days after a traumatic incident
23 triggering the implementation of the trauma response
24 protocol, the school or the board shall make available
25 trauma intervention services for the survivors of the

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1 incident and others who may be impacted by the incident. In
2 areas with frequent gun violence, additional
3 psycho-emotional support services shall be developed that
4 include, but are not limited to, group counseling,
5 peer-to-peer support, and other measures. With respect to
6 the requirements of this paragraph, the board may partner
7 with local community groups to implement these
8 requirements.
9 (3) The board shall develop a plan of community
10 engagement and, if necessary, to recruit volunteers from
11 the communities experiencing gun violence. The board may
12 partner with community members, the faith-based community,
13 and other organizations to engage in the recruitment
14 efforts.
15 Section 35. The University of Illinois Hospital Act is
16amended by adding Section 15 as follows:
17 (110 ILCS 330/15 new)
18 Sec. 15. School trauma response protocol. The University of
19Illinois Hospital shall, pursuant to paragraph (1) of Section
2010-20.69 or paragraph (1) of Section 34-18.61 of the School
21Code, as applicable, establish agreements with school
22districts in the development of a trauma response protocol.
23 Section 40. The Hospital Licensing Act is amended by adding

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1Section 6.27 as follows:
2 (210 ILCS 85/6.27 new)
3 Sec. 6.27. School trauma response protocol. Every hospital
4shall, pursuant to paragraph (1) of Section 10-20.69 or
5paragraph (1) of Section 34-18.61 of the School Code, as
6applicable, establish agreements with school districts in the
7development of a trauma response protocol.
8 Section 99. Effective date. This Act takes effect upon
9becoming law.