Bill Text: IL HB2575 | 2015-2016 | 99th General Assembly | Introduced
Bill Title: Amends the Retailers' Occupation Tax Act. Makes a technical change in a Section concerning the rate of tax.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2015-03-27 - Rule 19(a) / Re-referred to Rules Committee [HB2575 Detail]
Download: Illinois-2015-HB2575-Introduced.html
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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois, | |||||||||||||||||||
3 | represented in the General Assembly:
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4 | Section 5. The Retailers' Occupation Tax Act is amended by | |||||||||||||||||||
5 | changing Section 2-10 as follows:
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6 | (35 ILCS 120/2-10)
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7 | Sec. 2-10. Rate of tax. Unless otherwise provided in this | |||||||||||||||||||
8 | Section,
the
the tax imposed by this Act is at the rate of | |||||||||||||||||||
9 | 6.25% of gross receipts
from sales of tangible personal | |||||||||||||||||||
10 | property made in the course of business. | |||||||||||||||||||
11 | Beginning on July 1, 2000 and through December 31, 2000, | |||||||||||||||||||
12 | with respect to
motor fuel, as defined in Section 1.1 of the | |||||||||||||||||||
13 | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | |||||||||||||||||||
14 | the Use Tax Act, the tax is
imposed at the rate of 1.25%.
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15 | Beginning on August 6, 2010 through August 15, 2010, with | |||||||||||||||||||
16 | respect to sales tax holiday items as defined in Section 2-8 of | |||||||||||||||||||
17 | this Act, the
tax is imposed at the rate of 1.25%. | |||||||||||||||||||
18 | Within 14 days after the effective date of this amendatory | |||||||||||||||||||
19 | Act of the 91st
General Assembly, each retailer of motor fuel | |||||||||||||||||||
20 | and gasohol shall cause the
following notice to be posted in a | |||||||||||||||||||
21 | prominently visible place on each retail
dispensing device that | |||||||||||||||||||
22 | is used to dispense motor
fuel or gasohol in the State of | |||||||||||||||||||
23 | Illinois: "As of July 1, 2000, the State of
Illinois has |
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1 | eliminated the State's share of sales tax on motor fuel and
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2 | gasohol through December 31, 2000. The price on this pump | ||||||
3 | should reflect the
elimination of the tax." The notice shall be | ||||||
4 | printed in bold print on a sign
that is no smaller than 4 | ||||||
5 | inches by 8 inches. The sign shall be clearly
visible to | ||||||
6 | customers. Any retailer who fails to post or maintain a | ||||||
7 | required
sign through December 31, 2000 is guilty of a petty | ||||||
8 | offense for which the fine
shall be $500 per day per each | ||||||
9 | retail premises where a violation occurs.
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10 | With respect to gasohol, as defined in the Use Tax Act, the | ||||||
11 | tax imposed
by this Act applies to (i) 70% of the proceeds of | ||||||
12 | sales made on or after
January 1, 1990, and before July 1, | ||||||
13 | 2003, (ii) 80% of the proceeds of
sales made on or after July | ||||||
14 | 1, 2003 and on or before December 31,
2018, and (iii) 100% of | ||||||
15 | the proceeds of sales
made thereafter.
If, at any time, | ||||||
16 | however, the tax under this Act on sales of gasohol, as
defined | ||||||
17 | in
the Use Tax Act, is imposed at the rate of 1.25%, then the
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18 | tax imposed by this Act applies to 100% of the proceeds of | ||||||
19 | sales of gasohol
made during that time.
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20 | With respect to majority blended ethanol fuel, as defined | ||||||
21 | in the Use Tax Act,
the
tax
imposed by this Act does not apply | ||||||
22 | to the proceeds of sales made on or after
July 1, 2003 and on or | ||||||
23 | before December 31, 2018 but applies to 100% of the
proceeds of | ||||||
24 | sales made thereafter.
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25 | With respect to biodiesel blends, as defined in the Use Tax | ||||||
26 | Act, with no less
than 1% and no
more than 10% biodiesel, the |
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1 | tax imposed by this Act
applies to (i) 80% of the proceeds of | ||||||
2 | sales made on or after July 1, 2003
and on or before December | ||||||
3 | 31, 2018 and (ii) 100% of the
proceeds of sales made | ||||||
4 | thereafter.
If, at any time, however, the tax under this Act on | ||||||
5 | sales of biodiesel blends,
as
defined in the Use Tax Act, with | ||||||
6 | no less than 1% and no more than 10% biodiesel
is imposed at | ||||||
7 | the rate of 1.25%, then the
tax imposed by this Act applies to | ||||||
8 | 100% of the proceeds of sales of biodiesel
blends with no less | ||||||
9 | than 1% and no more than 10% biodiesel
made
during that time.
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10 | With respect to 100% biodiesel, as defined in the Use Tax | ||||||
11 | Act, and biodiesel
blends, as defined in the Use Tax Act, with
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12 | more than 10% but no more than 99% biodiesel, the tax imposed | ||||||
13 | by this Act
does not apply to the proceeds of sales made on or | ||||||
14 | after July 1, 2003
and on or before December 31, 2018 but | ||||||
15 | applies to 100% of the
proceeds of sales made thereafter.
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16 | With respect to food for human consumption that is to be | ||||||
17 | consumed off the
premises where it is sold (other than | ||||||
18 | alcoholic beverages, soft drinks, and
food that has been | ||||||
19 | prepared for immediate consumption) and prescription and
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20 | nonprescription medicines, drugs, medical appliances, | ||||||
21 | modifications to a motor
vehicle for the purpose of rendering | ||||||
22 | it usable by a disabled person, and
insulin, urine testing | ||||||
23 | materials, syringes, and needles used by diabetics, for
human | ||||||
24 | use, the tax is imposed at the rate of 1%. For the purposes of | ||||||
25 | this
Section, until September 1, 2009: the term "soft drinks" | ||||||
26 | means any complete, finished, ready-to-use,
non-alcoholic |
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1 | drink, whether carbonated or not, including but not limited to
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2 | soda water, cola, fruit juice, vegetable juice, carbonated | ||||||
3 | water, and all other
preparations commonly known as soft drinks | ||||||
4 | of whatever kind or description that
are contained in any | ||||||
5 | closed or sealed bottle, can, carton, or container,
regardless | ||||||
6 | of size; but "soft drinks" does not include coffee, tea, | ||||||
7 | non-carbonated
water, infant formula, milk or milk products as | ||||||
8 | defined in the Grade A
Pasteurized Milk and Milk Products Act, | ||||||
9 | or drinks containing 50% or more
natural fruit or vegetable | ||||||
10 | juice.
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11 | Notwithstanding any other provisions of this
Act, | ||||||
12 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
13 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
14 | drinks" do not include beverages that contain milk or milk | ||||||
15 | products, soy, rice or similar milk substitutes, or greater | ||||||
16 | than 50% of vegetable or fruit juice by volume. | ||||||
17 | Until August 1, 2009, and notwithstanding any other | ||||||
18 | provisions of this
Act, "food for human consumption that is to | ||||||
19 | be consumed off the premises where
it is sold" includes all | ||||||
20 | food sold through a vending machine, except soft
drinks and | ||||||
21 | food products that are dispensed hot from a vending machine,
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22 | regardless of the location of the vending machine. Beginning | ||||||
23 | August 1, 2009, and notwithstanding any other provisions of | ||||||
24 | this Act, "food for human consumption that is to be consumed | ||||||
25 | off the premises where it is sold" includes all food sold | ||||||
26 | through a vending machine, except soft drinks, candy, and food |
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1 | products that are dispensed hot from a vending machine, | ||||||
2 | regardless of the location of the vending machine.
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3 | Notwithstanding any other provisions of this
Act, | ||||||
4 | beginning September 1, 2009, "food for human consumption that | ||||||
5 | is to be consumed off the premises where
it is sold" does not | ||||||
6 | include candy. For purposes of this Section, "candy" means a | ||||||
7 | preparation of sugar, honey, or other natural or artificial | ||||||
8 | sweeteners in combination with chocolate, fruits, nuts or other | ||||||
9 | ingredients or flavorings in the form of bars, drops, or | ||||||
10 | pieces. "Candy" does not include any preparation that contains | ||||||
11 | flour or requires refrigeration. | ||||||
12 | Notwithstanding any other provisions of this
Act, | ||||||
13 | beginning September 1, 2009, "nonprescription medicines and | ||||||
14 | drugs" does not include grooming and hygiene products. For | ||||||
15 | purposes of this Section, "grooming and hygiene products" | ||||||
16 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
17 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
18 | lotions and screens, unless those products are available by | ||||||
19 | prescription only, regardless of whether the products meet the | ||||||
20 | definition of "over-the-counter-drugs". For the purposes of | ||||||
21 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
22 | use that contains a label that identifies the product as a drug | ||||||
23 | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | ||||||
24 | label includes: | ||||||
25 | (A) A "Drug Facts" panel; or | ||||||
26 | (B) A statement of the "active ingredient(s)" with a |
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1 | list of those ingredients contained in the compound, | ||||||
2 | substance or preparation.
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3 | Beginning on the effective date of this amendatory Act of | ||||||
4 | the 98th General Assembly, "prescription and nonprescription | ||||||
5 | medicines and drugs" includes medical cannabis purchased from a | ||||||
6 | registered dispensing organization under the Compassionate Use | ||||||
7 | of Medical Cannabis Pilot Program Act. | ||||||
8 | (Source: P.A. 97-636, eff. 6-1-12; 98-122, eff. 1-1-14.)
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