Bill Text: IL SB0058 | 2021-2022 | 102nd General Assembly | Enrolled


Bill Title: Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that, beginning on January 1, 2022, the term "selling price" no longer includes the value of traded-in motor vehicles. Amends the Illinois Vehicle Code. Defines "utility trailer". Provides for a flat weight trailer tax of $36 for utility trailers. Decreases the flat weight tax for Class TA trailers from $118 to $36. Increases the certificate of title fee for vehicles other than all-terrain vehicles, off-highway motorcycles, motor homes, mini motor homes, and van campers from $150 to $155 and provides that the additional fee amount shall be deposited into the Road Fund. In a Section concerning the use tax on motor vehicles, makes changes concerning the amount of the tax. Effective January 1, 2022.

Spectrum: Bipartisan Bill

Status: (Enrolled) 2021-06-29 - Sent to the Governor [SB0058 Detail]

Download: Illinois-2021-SB0058-Enrolled.html



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1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 5. The Use Tax Act is amended by changing Section 2
5as follows:
6 (35 ILCS 105/2) (from Ch. 120, par. 439.2)
7 Sec. 2. Definitions.
8 "Use" means the exercise by any person of any right or
9power over tangible personal property incident to the
10ownership of that property, except that it does not include
11the sale of such property in any form as tangible personal
12property in the regular course of business to the extent that
13such property is not first subjected to a use for which it was
14purchased, and does not include the use of such property by its
15owner for demonstration purposes: Provided that the property
16purchased is deemed to be purchased for the purpose of resale,
17despite first being used, to the extent to which it is resold
18as an ingredient of an intentionally produced product or
19by-product of manufacturing. "Use" does not mean the
20demonstration use or interim use of tangible personal property
21by a retailer before he sells that tangible personal property.
22For watercraft or aircraft, if the period of demonstration use
23or interim use by the retailer exceeds 18 months, the retailer

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1shall pay on the retailers' original cost price the tax
2imposed by this Act, and no credit for that tax is permitted if
3the watercraft or aircraft is subsequently sold by the
4retailer. "Use" does not mean the physical incorporation of
5tangible personal property, to the extent not first subjected
6to a use for which it was purchased, as an ingredient or
7constituent, into other tangible personal property (a) which
8is sold in the regular course of business or (b) which the
9person incorporating such ingredient or constituent therein
10has undertaken at the time of such purchase to cause to be
11transported in interstate commerce to destinations outside the
12State of Illinois: Provided that the property purchased is
13deemed to be purchased for the purpose of resale, despite
14first being used, to the extent to which it is resold as an
15ingredient of an intentionally produced product or by-product
16of manufacturing.
17 "Watercraft" means a Class 2, Class 3, or Class 4
18watercraft as defined in Section 3-2 of the Boat Registration
19and Safety Act, a personal watercraft, or any boat equipped
20with an inboard motor.
21 "Purchase at retail" means the acquisition of the
22ownership of or title to tangible personal property through a
23sale at retail.
24 "Purchaser" means anyone who, through a sale at retail,
25acquires the ownership of tangible personal property for a
26valuable consideration.

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1 "Sale at retail" means any transfer of the ownership of or
2title to tangible personal property to a purchaser, for the
3purpose of use, and not for the purpose of resale in any form
4as tangible personal property to the extent not first
5subjected to a use for which it was purchased, for a valuable
6consideration: Provided that the property purchased is deemed
7to be purchased for the purpose of resale, despite first being
8used, to the extent to which it is resold as an ingredient of
9an intentionally produced product or by-product of
10manufacturing. For this purpose, slag produced as an incident
11to manufacturing pig iron or steel and sold is considered to be
12an intentionally produced by-product of manufacturing. "Sale
13at retail" includes any such transfer made for resale unless
14made in compliance with Section 2c of the Retailers'
15Occupation Tax Act, as incorporated by reference into Section
1612 of this Act. Transactions whereby the possession of the
17property is transferred but the seller retains the title as
18security for payment of the selling price are sales.
19 "Sale at retail" shall also be construed to include any
20Illinois florist's sales transaction in which the purchase
21order is received in Illinois by a florist and the sale is for
22use or consumption, but the Illinois florist has a florist in
23another state deliver the property to the purchaser or the
24purchaser's donee in such other state.
25 Nonreusable tangible personal property that is used by
26persons engaged in the business of operating a restaurant,

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1cafeteria, or drive-in is a sale for resale when it is
2transferred to customers in the ordinary course of business as
3part of the sale of food or beverages and is used to deliver,
4package, or consume food or beverages, regardless of where
5consumption of the food or beverages occurs. Examples of those
6items include, but are not limited to nonreusable, paper and
7plastic cups, plates, baskets, boxes, sleeves, buckets or
8other containers, utensils, straws, placemats, napkins, doggie
9bags, and wrapping or packaging materials that are transferred
10to customers as part of the sale of food or beverages in the
11ordinary course of business.
12 The purchase, employment and transfer of such tangible
13personal property as newsprint and ink for the primary purpose
14of conveying news (with or without other information) is not a
15purchase, use or sale of tangible personal property.
16 "Selling price" means the consideration for a sale valued
17in money whether received in money or otherwise, including
18cash, credits, property other than as hereinafter provided,
19and services, but, prior to January 1, 2020 and beginning
20again on January 1, 2022, not including the value of or credit
21given for traded-in tangible personal property where the item
22that is traded-in is of like kind and character as that which
23is being sold; beginning January 1, 2020 and until January 1,
242022, "selling price" includes the portion of the value of or
25credit given for traded-in motor vehicles of the First
26Division as defined in Section 1-146 of the Illinois Vehicle

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1Code of like kind and character as that which is being sold
2that exceeds $10,000. "Selling price" shall be determined
3without any deduction on account of the cost of the property
4sold, the cost of materials used, labor or service cost or any
5other expense whatsoever, but does not include interest or
6finance charges which appear as separate items on the bill of
7sale or sales contract nor charges that are added to prices by
8sellers on account of the seller's tax liability under the
9Retailers' Occupation Tax Act, or on account of the seller's
10duty to collect, from the purchaser, the tax that is imposed by
11this Act, or, except as otherwise provided with respect to any
12cigarette tax imposed by a home rule unit, on account of the
13seller's tax liability under any local occupation tax
14administered by the Department, or, except as otherwise
15provided with respect to any cigarette tax imposed by a home
16rule unit on account of the seller's duty to collect, from the
17purchasers, the tax that is imposed under any local use tax
18administered by the Department. Effective December 1, 1985,
19"selling price" shall include charges that are added to prices
20by sellers on account of the seller's tax liability under the
21Cigarette Tax Act, on account of the seller's duty to collect,
22from the purchaser, the tax imposed under the Cigarette Use
23Tax Act, and on account of the seller's duty to collect, from
24the purchaser, any cigarette tax imposed by a home rule unit.
25 Notwithstanding any law to the contrary, for any motor
26vehicle, as defined in Section 1-146 of the Vehicle Code, that

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1is sold on or after January 1, 2015 for the purpose of leasing
2the vehicle for a defined period that is longer than one year
3and (1) is a motor vehicle of the second division that: (A) is
4a self-contained motor vehicle designed or permanently
5converted to provide living quarters for recreational,
6camping, or travel use, with direct walk through access to the
7living quarters from the driver's seat; (B) is of the van
8configuration designed for the transportation of not less than
97 nor more than 16 passengers; or (C) has a gross vehicle
10weight rating of 8,000 pounds or less or (2) is a motor vehicle
11of the first division, "selling price" or "amount of sale"
12means the consideration received by the lessor pursuant to the
13lease contract, including amounts due at lease signing and all
14monthly or other regular payments charged over the term of the
15lease. Also included in the selling price is any amount
16received by the lessor from the lessee for the leased vehicle
17that is not calculated at the time the lease is executed,
18including, but not limited to, excess mileage charges and
19charges for excess wear and tear. For sales that occur in
20Illinois, with respect to any amount received by the lessor
21from the lessee for the leased vehicle that is not calculated
22at the time the lease is executed, the lessor who purchased the
23motor vehicle does not incur the tax imposed by the Use Tax Act
24on those amounts, and the retailer who makes the retail sale of
25the motor vehicle to the lessor is not required to collect the
26tax imposed by this Act or to pay the tax imposed by the

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1Retailers' Occupation Tax Act on those amounts. However, the
2lessor who purchased the motor vehicle assumes the liability
3for reporting and paying the tax on those amounts directly to
4the Department in the same form (Illinois Retailers'
5Occupation Tax, and local retailers' occupation taxes, if
6applicable) in which the retailer would have reported and paid
7such tax if the retailer had accounted for the tax to the
8Department. For amounts received by the lessor from the lessee
9that are not calculated at the time the lease is executed, the
10lessor must file the return and pay the tax to the Department
11by the due date otherwise required by this Act for returns
12other than transaction returns. If the retailer is entitled
13under this Act to a discount for collecting and remitting the
14tax imposed under this Act to the Department with respect to
15the sale of the motor vehicle to the lessor, then the right to
16the discount provided in this Act shall be transferred to the
17lessor with respect to the tax paid by the lessor for any
18amount received by the lessor from the lessee for the leased
19vehicle that is not calculated at the time the lease is
20executed; provided that the discount is only allowed if the
21return is timely filed and for amounts timely paid. The
22"selling price" of a motor vehicle that is sold on or after
23January 1, 2015 for the purpose of leasing for a defined period
24of longer than one year shall not be reduced by the value of or
25credit given for traded-in tangible personal property owned by
26the lessor, nor shall it be reduced by the value of or credit

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1given for traded-in tangible personal property owned by the
2lessee, regardless of whether the trade-in value thereof is
3assigned by the lessee to the lessor. In the case of a motor
4vehicle that is sold for the purpose of leasing for a defined
5period of longer than one year, the sale occurs at the time of
6the delivery of the vehicle, regardless of the due date of any
7lease payments. A lessor who incurs a Retailers' Occupation
8Tax liability on the sale of a motor vehicle coming off lease
9may not take a credit against that liability for the Use Tax
10the lessor paid upon the purchase of the motor vehicle (or for
11any tax the lessor paid with respect to any amount received by
12the lessor from the lessee for the leased vehicle that was not
13calculated at the time the lease was executed) if the selling
14price of the motor vehicle at the time of purchase was
15calculated using the definition of "selling price" as defined
16in this paragraph. Notwithstanding any other provision of this
17Act to the contrary, lessors shall file all returns and make
18all payments required under this paragraph to the Department
19by electronic means in the manner and form as required by the
20Department. This paragraph does not apply to leases of motor
21vehicles for which, at the time the lease is entered into, the
22term of the lease is not a defined period, including leases
23with a defined initial period with the option to continue the
24lease on a month-to-month or other basis beyond the initial
25defined period.
26 The phrase "like kind and character" shall be liberally

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1construed (including but not limited to any form of motor
2vehicle for any form of motor vehicle, or any kind of farm or
3agricultural implement for any other kind of farm or
4agricultural implement), while not including a kind of item
5which, if sold at retail by that retailer, would be exempt from
6retailers' occupation tax and use tax as an isolated or
7occasional sale.
8 "Department" means the Department of Revenue.
9 "Person" means any natural individual, firm, partnership,
10association, joint stock company, joint adventure, public or
11private corporation, limited liability company, or a receiver,
12executor, trustee, guardian or other representative appointed
13by order of any court.
14 "Retailer" means and includes every person engaged in the
15business of making sales at retail as defined in this Section.
16 A person who holds himself or herself out as being engaged
17(or who habitually engages) in selling tangible personal
18property at retail is a retailer hereunder with respect to
19such sales (and not primarily in a service occupation)
20notwithstanding the fact that such person designs and produces
21such tangible personal property on special order for the
22purchaser and in such a way as to render the property of value
23only to such purchaser, if such tangible personal property so
24produced on special order serves substantially the same
25function as stock or standard items of tangible personal
26property that are sold at retail.

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1 A person whose activities are organized and conducted
2primarily as a not-for-profit service enterprise, and who
3engages in selling tangible personal property at retail
4(whether to the public or merely to members and their guests)
5is a retailer with respect to such transactions, excepting
6only a person organized and operated exclusively for
7charitable, religious or educational purposes either (1), to
8the extent of sales by such person to its members, students,
9patients or inmates of tangible personal property to be used
10primarily for the purposes of such person, or (2), to the
11extent of sales by such person of tangible personal property
12which is not sold or offered for sale by persons organized for
13profit. The selling of school books and school supplies by
14schools at retail to students is not "primarily for the
15purposes of" the school which does such selling. This
16paragraph does not apply to nor subject to taxation occasional
17dinners, social or similar activities of a person organized
18and operated exclusively for charitable, religious or
19educational purposes, whether or not such activities are open
20to the public.
21 A person who is the recipient of a grant or contract under
22Title VII of the Older Americans Act of 1965 (P.L. 92-258) and
23serves meals to participants in the federal Nutrition Program
24for the Elderly in return for contributions established in
25amount by the individual participant pursuant to a schedule of
26suggested fees as provided for in the federal Act is not a

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1retailer under this Act with respect to such transactions.
2 Persons who engage in the business of transferring
3tangible personal property upon the redemption of trading
4stamps are retailers hereunder when engaged in such business.
5 The isolated or occasional sale of tangible personal
6property at retail by a person who does not hold himself out as
7being engaged (or who does not habitually engage) in selling
8such tangible personal property at retail or a sale through a
9bulk vending machine does not make such person a retailer
10hereunder. However, any person who is engaged in a business
11which is not subject to the tax imposed by the Retailers'
12Occupation Tax Act because of involving the sale of or a
13contract to sell real estate or a construction contract to
14improve real estate, but who, in the course of conducting such
15business, transfers tangible personal property to users or
16consumers in the finished form in which it was purchased, and
17which does not become real estate, under any provision of a
18construction contract or real estate sale or real estate sales
19agreement entered into with some other person arising out of
20or because of such nontaxable business, is a retailer to the
21extent of the value of the tangible personal property so
22transferred. If, in such transaction, a separate charge is
23made for the tangible personal property so transferred, the
24value of such property, for the purposes of this Act, is the
25amount so separately charged, but not less than the cost of
26such property to the transferor; if no separate charge is

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1made, the value of such property, for the purposes of this Act,
2is the cost to the transferor of such tangible personal
3property.
4 "Retailer maintaining a place of business in this State",
5or any like term, means and includes any of the following
6retailers:
7 (1) A retailer having or maintaining within this
8 State, directly or by a subsidiary, an office,
9 distribution house, sales house, warehouse or other place
10 of business, or any agent or other representative
11 operating within this State under the authority of the
12 retailer or its subsidiary, irrespective of whether such
13 place of business or agent or other representative is
14 located here permanently or temporarily, or whether such
15 retailer or subsidiary is licensed to do business in this
16 State. However, the ownership of property that is located
17 at the premises of a printer with which the retailer has
18 contracted for printing and that consists of the final
19 printed product, property that becomes a part of the final
20 printed product, or copy from which the printed product is
21 produced shall not result in the retailer being deemed to
22 have or maintain an office, distribution house, sales
23 house, warehouse, or other place of business within this
24 State.
25 (1.1) A retailer having a contract with a person
26 located in this State under which the person, for a

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1 commission or other consideration based upon the sale of
2 tangible personal property by the retailer, directly or
3 indirectly refers potential customers to the retailer by
4 providing to the potential customers a promotional code or
5 other mechanism that allows the retailer to track
6 purchases referred by such persons. Examples of mechanisms
7 that allow the retailer to track purchases referred by
8 such persons include but are not limited to the use of a
9 link on the person's Internet website, promotional codes
10 distributed through the person's hand-delivered or mailed
11 material, and promotional codes distributed by the person
12 through radio or other broadcast media. The provisions of
13 this paragraph (1.1) shall apply only if the cumulative
14 gross receipts from sales of tangible personal property by
15 the retailer to customers who are referred to the retailer
16 by all persons in this State under such contracts exceed
17 $10,000 during the preceding 4 quarterly periods ending on
18 the last day of March, June, September, and December. A
19 retailer meeting the requirements of this paragraph (1.1)
20 shall be presumed to be maintaining a place of business in
21 this State but may rebut this presumption by submitting
22 proof that the referrals or other activities pursued
23 within this State by such persons were not sufficient to
24 meet the nexus standards of the United States Constitution
25 during the preceding 4 quarterly periods.
26 (1.2) Beginning July 1, 2011, a retailer having a

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1 contract with a person located in this State under which:
2 (A) the retailer sells the same or substantially
3 similar line of products as the person located in this
4 State and does so using an identical or substantially
5 similar name, trade name, or trademark as the person
6 located in this State; and
7 (B) the retailer provides a commission or other
8 consideration to the person located in this State
9 based upon the sale of tangible personal property by
10 the retailer.
11 The provisions of this paragraph (1.2) shall apply
12 only if the cumulative gross receipts from sales of
13 tangible personal property by the retailer to customers in
14 this State under all such contracts exceed $10,000 during
15 the preceding 4 quarterly periods ending on the last day
16 of March, June, September, and December.
17 (2) (Blank).
18 (3) (Blank).
19 (4) (Blank).
20 (5) (Blank).
21 (6) (Blank).
22 (7) (Blank).
23 (8) (Blank).
24 (9) Beginning October 1, 2018, a retailer making sales
25 of tangible personal property to purchasers in Illinois
26 from outside of Illinois if:

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1 (A) the cumulative gross receipts from sales of
2 tangible personal property to purchasers in Illinois
3 are $100,000 or more; or
4 (B) the retailer enters into 200 or more separate
5 transactions for the sale of tangible personal
6 property to purchasers in Illinois.
7 The retailer shall determine on a quarterly basis,
8 ending on the last day of March, June, September, and
9 December, whether he or she meets the criteria of either
10 subparagraph (A) or (B) of this paragraph (9) for the
11 preceding 12-month period. If the retailer meets the
12 threshold of either subparagraph (A) or (B) for a 12-month
13 period, he or she is considered a retailer maintaining a
14 place of business in this State and is required to collect
15 and remit the tax imposed under this Act and file returns
16 for one year. At the end of that one-year period, the
17 retailer shall determine whether he or she met the
18 threshold of either subparagraph (A) or (B) during the
19 preceding 12-month period. If the retailer met the
20 criteria in either subparagraph (A) or (B) for the
21 preceding 12-month period, he or she is considered a
22 retailer maintaining a place of business in this State and
23 is required to collect and remit the tax imposed under
24 this Act and file returns for the subsequent year. If at
25 the end of a one-year period a retailer that was required
26 to collect and remit the tax imposed under this Act

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1 determines that he or she did not meet the threshold in
2 either subparagraph (A) or (B) during the preceding
3 12-month period, the retailer shall subsequently determine
4 on a quarterly basis, ending on the last day of March,
5 June, September, and December, whether he or she meets the
6 threshold of either subparagraph (A) or (B) for the
7 preceding 12-month period.
8 Beginning January 1, 2020, neither the gross receipts
9 from nor the number of separate transactions for sales of
10 tangible personal property to purchasers in Illinois that
11 a retailer makes through a marketplace facilitator and for
12 which the retailer has received a certification from the
13 marketplace facilitator pursuant to Section 2d of this Act
14 shall be included for purposes of determining whether he
15 or she has met the thresholds of this paragraph (9).
16 (10) Beginning January 1, 2020, a marketplace
17 facilitator that meets a threshold set forth in subsection
18 (b) of Section 2d of this Act.
19 "Bulk vending machine" means a vending machine, containing
20unsorted confections, nuts, toys, or other items designed
21primarily to be used or played with by children which, when a
22coin or coins of a denomination not larger than $0.50 are
23inserted, are dispensed in equal portions, at random and
24without selection by the customer.
25(Source: P.A. 100-587, eff. 6-4-18; 101-9, eff. 6-5-19;
26101-31, eff. 1-1-20; 101-604, eff. 1-1-20.)

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1 Section 10. The Retailers' Occupation Tax Act is amended
2by changing Section 1 as follows:
3 (35 ILCS 120/1) (from Ch. 120, par. 440)
4 Sec. 1. Definitions. "Sale at retail" means any transfer
5of the ownership of or title to tangible personal property to a
6purchaser, for the purpose of use or consumption, and not for
7the purpose of resale in any form as tangible personal
8property to the extent not first subjected to a use for which
9it was purchased, for a valuable consideration: Provided that
10the property purchased is deemed to be purchased for the
11purpose of resale, despite first being used, to the extent to
12which it is resold as an ingredient of an intentionally
13produced product or byproduct of manufacturing. For this
14purpose, slag produced as an incident to manufacturing pig
15iron or steel and sold is considered to be an intentionally
16produced byproduct of manufacturing. Transactions whereby the
17possession of the property is transferred but the seller
18retains the title as security for payment of the selling price
19shall be deemed to be sales.
20 "Sale at retail" shall be construed to include any
21transfer of the ownership of or title to tangible personal
22property to a purchaser, for use or consumption by any other
23person to whom such purchaser may transfer the tangible
24personal property without a valuable consideration, and to

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1include any transfer, whether made for or without a valuable
2consideration, for resale in any form as tangible personal
3property unless made in compliance with Section 2c of this
4Act.
5 Sales of tangible personal property, which property, to
6the extent not first subjected to a use for which it was
7purchased, as an ingredient or constituent, goes into and
8forms a part of tangible personal property subsequently the
9subject of a "Sale at retail", are not sales at retail as
10defined in this Act: Provided that the property purchased is
11deemed to be purchased for the purpose of resale, despite
12first being used, to the extent to which it is resold as an
13ingredient of an intentionally produced product or byproduct
14of manufacturing.
15 "Sale at retail" shall be construed to include any
16Illinois florist's sales transaction in which the purchase
17order is received in Illinois by a florist and the sale is for
18use or consumption, but the Illinois florist has a florist in
19another state deliver the property to the purchaser or the
20purchaser's donee in such other state.
21 Nonreusable tangible personal property that is used by
22persons engaged in the business of operating a restaurant,
23cafeteria, or drive-in is a sale for resale when it is
24transferred to customers in the ordinary course of business as
25part of the sale of food or beverages and is used to deliver,
26package, or consume food or beverages, regardless of where

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1consumption of the food or beverages occurs. Examples of those
2items include, but are not limited to nonreusable, paper and
3plastic cups, plates, baskets, boxes, sleeves, buckets or
4other containers, utensils, straws, placemats, napkins, doggie
5bags, and wrapping or packaging materials that are transferred
6to customers as part of the sale of food or beverages in the
7ordinary course of business.
8 The purchase, employment and transfer of such tangible
9personal property as newsprint and ink for the primary purpose
10of conveying news (with or without other information) is not a
11purchase, use or sale of tangible personal property.
12 A person whose activities are organized and conducted
13primarily as a not-for-profit service enterprise, and who
14engages in selling tangible personal property at retail
15(whether to the public or merely to members and their guests)
16is engaged in the business of selling tangible personal
17property at retail with respect to such transactions,
18excepting only a person organized and operated exclusively for
19charitable, religious or educational purposes either (1), to
20the extent of sales by such person to its members, students,
21patients or inmates of tangible personal property to be used
22primarily for the purposes of such person, or (2), to the
23extent of sales by such person of tangible personal property
24which is not sold or offered for sale by persons organized for
25profit. The selling of school books and school supplies by
26schools at retail to students is not "primarily for the

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1purposes of" the school which does such selling. The
2provisions of this paragraph shall not apply to nor subject to
3taxation occasional dinners, socials or similar activities of
4a person organized and operated exclusively for charitable,
5religious or educational purposes, whether or not such
6activities are open to the public.
7 A person who is the recipient of a grant or contract under
8Title VII of the Older Americans Act of 1965 (P.L. 92-258) and
9serves meals to participants in the federal Nutrition Program
10for the Elderly in return for contributions established in
11amount by the individual participant pursuant to a schedule of
12suggested fees as provided for in the federal Act is not
13engaged in the business of selling tangible personal property
14at retail with respect to such transactions.
15 "Purchaser" means anyone who, through a sale at retail,
16acquires the ownership of or title to tangible personal
17property for a valuable consideration.
18 "Reseller of motor fuel" means any person engaged in the
19business of selling or delivering or transferring title of
20motor fuel to another person other than for use or
21consumption. No person shall act as a reseller of motor fuel
22within this State without first being registered as a reseller
23pursuant to Section 2c or a retailer pursuant to Section 2a.
24 "Selling price" or the "amount of sale" means the
25consideration for a sale valued in money whether received in
26money or otherwise, including cash, credits, property, other

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1than as hereinafter provided, and services, but, prior to
2January 1, 2020 and beginning again on January 1, 2022, not
3including the value of or credit given for traded-in tangible
4personal property where the item that is traded-in is of like
5kind and character as that which is being sold; beginning
6January 1, 2020 and until January 1, 2022, "selling price"
7includes the portion of the value of or credit given for
8traded-in motor vehicles of the First Division as defined in
9Section 1-146 of the Illinois Vehicle Code of like kind and
10character as that which is being sold that exceeds $10,000.
11"Selling price" shall be determined without any deduction on
12account of the cost of the property sold, the cost of materials
13used, labor or service cost or any other expense whatsoever,
14but does not include charges that are added to prices by
15sellers on account of the seller's tax liability under this
16Act, or on account of the seller's duty to collect, from the
17purchaser, the tax that is imposed by the Use Tax Act, or,
18except as otherwise provided with respect to any cigarette tax
19imposed by a home rule unit, on account of the seller's tax
20liability under any local occupation tax administered by the
21Department, or, except as otherwise provided with respect to
22any cigarette tax imposed by a home rule unit on account of the
23seller's duty to collect, from the purchasers, the tax that is
24imposed under any local use tax administered by the
25Department. Effective December 1, 1985, "selling price" shall
26include charges that are added to prices by sellers on account

SB0058 Enrolled- 22 -LRB102 04504 HLH 14523 b
1of the seller's tax liability under the Cigarette Tax Act, on
2account of the sellers' duty to collect, from the purchaser,
3the tax imposed under the Cigarette Use Tax Act, and on account
4of the seller's duty to collect, from the purchaser, any
5cigarette tax imposed by a home rule unit.
6 Notwithstanding any law to the contrary, for any motor
7vehicle, as defined in Section 1-146 of the Vehicle Code, that
8is sold on or after January 1, 2015 for the purpose of leasing
9the vehicle for a defined period that is longer than one year
10and (1) is a motor vehicle of the second division that: (A) is
11a self-contained motor vehicle designed or permanently
12converted to provide living quarters for recreational,
13camping, or travel use, with direct walk through access to the
14living quarters from the driver's seat; (B) is of the van
15configuration designed for the transportation of not less than
167 nor more than 16 passengers; or (C) has a gross vehicle
17weight rating of 8,000 pounds or less or (2) is a motor vehicle
18of the first division, "selling price" or "amount of sale"
19means the consideration received by the lessor pursuant to the
20lease contract, including amounts due at lease signing and all
21monthly or other regular payments charged over the term of the
22lease. Also included in the selling price is any amount
23received by the lessor from the lessee for the leased vehicle
24that is not calculated at the time the lease is executed,
25including, but not limited to, excess mileage charges and
26charges for excess wear and tear. For sales that occur in

SB0058 Enrolled- 23 -LRB102 04504 HLH 14523 b
1Illinois, with respect to any amount received by the lessor
2from the lessee for the leased vehicle that is not calculated
3at the time the lease is executed, the lessor who purchased the
4motor vehicle does not incur the tax imposed by the Use Tax Act
5on those amounts, and the retailer who makes the retail sale of
6the motor vehicle to the lessor is not required to collect the
7tax imposed by the Use Tax Act or to pay the tax imposed by
8this Act on those amounts. However, the lessor who purchased
9the motor vehicle assumes the liability for reporting and
10paying the tax on those amounts directly to the Department in
11the same form (Illinois Retailers' Occupation Tax, and local
12retailers' occupation taxes, if applicable) in which the
13retailer would have reported and paid such tax if the retailer
14had accounted for the tax to the Department. For amounts
15received by the lessor from the lessee that are not calculated
16at the time the lease is executed, the lessor must file the
17return and pay the tax to the Department by the due date
18otherwise required by this Act for returns other than
19transaction returns. If the retailer is entitled under this
20Act to a discount for collecting and remitting the tax imposed
21under this Act to the Department with respect to the sale of
22the motor vehicle to the lessor, then the right to the discount
23provided in this Act shall be transferred to the lessor with
24respect to the tax paid by the lessor for any amount received
25by the lessor from the lessee for the leased vehicle that is
26not calculated at the time the lease is executed; provided

SB0058 Enrolled- 24 -LRB102 04504 HLH 14523 b
1that the discount is only allowed if the return is timely filed
2and for amounts timely paid. The "selling price" of a motor
3vehicle that is sold on or after January 1, 2015 for the
4purpose of leasing for a defined period of longer than one year
5shall not be reduced by the value of or credit given for
6traded-in tangible personal property owned by the lessor, nor
7shall it be reduced by the value of or credit given for
8traded-in tangible personal property owned by the lessee,
9regardless of whether the trade-in value thereof is assigned
10by the lessee to the lessor. In the case of a motor vehicle
11that is sold for the purpose of leasing for a defined period of
12longer than one year, the sale occurs at the time of the
13delivery of the vehicle, regardless of the due date of any
14lease payments. A lessor who incurs a Retailers' Occupation
15Tax liability on the sale of a motor vehicle coming off lease
16may not take a credit against that liability for the Use Tax
17the lessor paid upon the purchase of the motor vehicle (or for
18any tax the lessor paid with respect to any amount received by
19the lessor from the lessee for the leased vehicle that was not
20calculated at the time the lease was executed) if the selling
21price of the motor vehicle at the time of purchase was
22calculated using the definition of "selling price" as defined
23in this paragraph. Notwithstanding any other provision of this
24Act to the contrary, lessors shall file all returns and make
25all payments required under this paragraph to the Department
26by electronic means in the manner and form as required by the

SB0058 Enrolled- 25 -LRB102 04504 HLH 14523 b
1Department. This paragraph does not apply to leases of motor
2vehicles for which, at the time the lease is entered into, the
3term of the lease is not a defined period, including leases
4with a defined initial period with the option to continue the
5lease on a month-to-month or other basis beyond the initial
6defined period.
7 The phrase "like kind and character" shall be liberally
8construed (including but not limited to any form of motor
9vehicle for any form of motor vehicle, or any kind of farm or
10agricultural implement for any other kind of farm or
11agricultural implement), while not including a kind of item
12which, if sold at retail by that retailer, would be exempt from
13retailers' occupation tax and use tax as an isolated or
14occasional sale.
15 "Gross receipts" from the sales of tangible personal
16property at retail means the total selling price or the amount
17of such sales, as hereinbefore defined. In the case of charge
18and time sales, the amount thereof shall be included only as
19and when payments are received by the seller. Receipts or
20other consideration derived by a seller from the sale,
21transfer or assignment of accounts receivable to a wholly
22owned subsidiary will not be deemed payments prior to the time
23the purchaser makes payment on such accounts.
24 "Department" means the Department of Revenue.
25 "Person" means any natural individual, firm, partnership,
26association, joint stock company, joint adventure, public or

SB0058 Enrolled- 26 -LRB102 04504 HLH 14523 b
1private corporation, limited liability company, or a receiver,
2executor, trustee, guardian or other representative appointed
3by order of any court.
4 The isolated or occasional sale of tangible personal
5property at retail by a person who does not hold himself out as
6being engaged (or who does not habitually engage) in selling
7such tangible personal property at retail, or a sale through a
8bulk vending machine, does not constitute engaging in a
9business of selling such tangible personal property at retail
10within the meaning of this Act; provided that any person who is
11engaged in a business which is not subject to the tax imposed
12by this Act because of involving the sale of or a contract to
13sell real estate or a construction contract to improve real
14estate or a construction contract to engineer, install, and
15maintain an integrated system of products, but who, in the
16course of conducting such business, transfers tangible
17personal property to users or consumers in the finished form
18in which it was purchased, and which does not become real
19estate or was not engineered and installed, under any
20provision of a construction contract or real estate sale or
21real estate sales agreement entered into with some other
22person arising out of or because of such nontaxable business,
23is engaged in the business of selling tangible personal
24property at retail to the extent of the value of the tangible
25personal property so transferred. If, in such a transaction, a
26separate charge is made for the tangible personal property so

SB0058 Enrolled- 27 -LRB102 04504 HLH 14523 b
1transferred, the value of such property, for the purpose of
2this Act, shall be the amount so separately charged, but not
3less than the cost of such property to the transferor; if no
4separate charge is made, the value of such property, for the
5purposes of this Act, is the cost to the transferor of such
6tangible personal property. Construction contracts for the
7improvement of real estate consisting of engineering,
8installation, and maintenance of voice, data, video, security,
9and all telecommunication systems do not constitute engaging
10in a business of selling tangible personal property at retail
11within the meaning of this Act if they are sold at one
12specified contract price.
13 A person who holds himself or herself out as being engaged
14(or who habitually engages) in selling tangible personal
15property at retail is a person engaged in the business of
16selling tangible personal property at retail hereunder with
17respect to such sales (and not primarily in a service
18occupation) notwithstanding the fact that such person designs
19and produces such tangible personal property on special order
20for the purchaser and in such a way as to render the property
21of value only to such purchaser, if such tangible personal
22property so produced on special order serves substantially the
23same function as stock or standard items of tangible personal
24property that are sold at retail.
25 Persons who engage in the business of transferring
26tangible personal property upon the redemption of trading

SB0058 Enrolled- 28 -LRB102 04504 HLH 14523 b
1stamps are engaged in the business of selling such property at
2retail and shall be liable for and shall pay the tax imposed by
3this Act on the basis of the retail value of the property
4transferred upon redemption of such stamps.
5 "Bulk vending machine" means a vending machine, containing
6unsorted confections, nuts, toys, or other items designed
7primarily to be used or played with by children which, when a
8coin or coins of a denomination not larger than $0.50 are
9inserted, are dispensed in equal portions, at random and
10without selection by the customer.
11 "Remote retailer" means a retailer that does not maintain
12within this State, directly or by a subsidiary, an office,
13distribution house, sales house, warehouse or other place of
14business, or any agent or other representative operating
15within this State under the authority of the retailer or its
16subsidiary, irrespective of whether such place of business or
17agent is located here permanently or temporarily or whether
18such retailer or subsidiary is licensed to do business in this
19State.
20 "Marketplace" means a physical or electronic place, forum,
21platform, application, or other method by which a marketplace
22seller sells or offers to sell items.
23 "Marketplace facilitator" means a person who, pursuant to
24an agreement with an unrelated third-party marketplace seller,
25directly or indirectly through one or more affiliates
26facilitates a retail sale by an unrelated third party

SB0058 Enrolled- 29 -LRB102 04504 HLH 14523 b
1marketplace seller by:
2 (1) listing or advertising for sale by the marketplace
3 seller in a marketplace, tangible personal property that
4 is subject to tax under this Act; and
5 (2) either directly or indirectly, through agreements
6 or arrangements with third parties, collecting payment
7 from the customer and transmitting that payment to the
8 marketplace seller regardless of whether the marketplace
9 facilitator receives compensation or other consideration
10 in exchange for its services.
11 A person who provides advertising services, including
12listing products for sale, is not considered a marketplace
13facilitator, so long as the advertising service platform or
14forum does not engage, directly or indirectly through one or
15more affiliated persons, in the activities described in
16paragraph (2) of this definition of "marketplace facilitator".
17 "Marketplace seller" means a person that makes sales
18through a marketplace operated by an unrelated third party
19marketplace facilitator.
20(Source: P.A. 101-31, eff. 6-28-19; 101-604, eff. 1-1-20.)
21 Section 15. The Illinois Vehicle Code is amended by
22changing Sections 3-819, 3-821, and 3-1001 and by adding
23Section 1-216.5 as follows:
24 (625 ILCS 5/1-216.5 new)

SB0058 Enrolled- 30 -LRB102 04504 HLH 14523 b
1 Sec. 1-216.5. Utility trailer. A trailer, as defined in
2Section 1-209 of this Code, consisting of only one axle,
3weighing under 2,000 pounds, and used primarily for personal
4or individual use and not commercially used nor owned by a
5commercial business.
6 (625 ILCS 5/3-819) (from Ch. 95 1/2, par. 3-819)
7 Sec. 3-819. Trailer; Flat weight tax.
8 (a) Farm Trailer. Any farm trailer drawn by a motor
9vehicle of the second division registered under paragraph (a)
10or (c) of Section 3-815 and used exclusively by the owner for
11his own agricultural, horticultural or livestock raising
12operations and not used for hire, or any farm trailer utilized
13only in the transportation for-hire of seasonal, fresh,
14perishable fruit or vegetables from farm to the point of first
15processing, and any trailer used with a farm tractor that is
16not an implement of husbandry may be registered under this
17paragraph in lieu of registration under paragraph (b) of this
18Section upon the filing of a proper application and the
19payment of the $10 registration fee and the highway use tax
20herein for use of the public highways of this State, at the
21following rates which include the $10 registration fee:
22SCHEDULE OF FEES AND TAXES
23Gross Weight in Lbs.ClassTotal Amount
24Including Vehicleeach
25and Maximum LoadFiscal Year

SB0058 Enrolled- 31 -LRB102 04504 HLH 14523 b
110,000 lbs. or lessVDD $160
210,001 to 14,000 lbs.VDE206
314,001 to 20,000 lbs.VDG266
420,001 to 28,000 lbs.VDJ478
528,001 to 36,000 lbs.VDL750
6 An owner may only apply for and receive 2 two farm trailer
7registrations.
8 (b) All other owners of trailers, other than apportionable
9trailers registered under Section 3-402.1 of this Code, used
10with a motor vehicle on the public highways, shall pay to the
11Secretary of State for each registration year a flat weight
12tax, for the use of the public highways of this State, at the
13following rates (which includes the registration fee of $10
14required by Section 3-813):
15SCHEDULE OF TRAILER FLAT
16WEIGHT TAX REQUIRED
17BY LAW
18Gross Weight in Lbs.Total Fees
19Including Vehicle andeach
20Maximum LoadClassFiscal Year
212,000 lbs. and less UT $36
223,000 lbs. and lessTA$36 $118
235,000 lbs. and more than 3,000TB154
248,000 lbs. and more than 5,000TC158
2510,000 lbs. and more than 8,000TD206
2614,000 lbs. and more than 10,000TE270

SB0058 Enrolled- 32 -LRB102 04504 HLH 14523 b
120,000 lbs. and more than 14,000TG358
232,000 lbs. and more than 20,000TK822
336,000 lbs. and more than 32,000TL1,182
440,000 lbs. and more than 36,000TN1,602
5 Of the fees collected under this subsection, other than
6the fee collected for a Class UT or TA trailer, $1 of the fees
7shall be deposited into the Secretary of State Special
8Services Fund and $99 of the additional fees shall be
9deposited into the Road Fund.
10 (c) The number of axles necessary to carry the maximum
11load provided shall be determined from Chapter 15 of this
12Code.
13(Source: P.A. 101-32, eff. 6-28-19.)
14 (625 ILCS 5/3-821) (from Ch. 95 1/2, par. 3-821)
15 Sec. 3-821. Miscellaneous registration and title fees.
16 (a) Except as provided under subsection (h), the fee to be
17paid to the Secretary of State for the following certificates,
18registrations or evidences of proper registration, or for
19corrected or duplicate documents shall be in accordance with
20the following schedule:
21 Certificate of Title, except for an all-terrain
22vehicle or off-highway motorcycle, prior to July 1,
232019 $95
24 Certificate of Title, except for an all-terrain
25vehicle, off-highway motorcycle, or motor home, mini

SB0058 Enrolled- 33 -LRB102 04504 HLH 14523 b
1motor home or van camper, on and after July 1, 2019 $155 $150
2 Certificate of Title for a motor home, mini motor
3home, or van camper, on and after July 1, 2019 $250
4 Certificate of Title for an all-terrain vehicle
5or off-highway motorcycle$30
6 Certificate of Title for an all-terrain vehicle
7or off-highway motorcycle used for production
8agriculture, or accepted by a dealer in trade$13
9 Certificate of Title for a low-speed vehicle$30
10 Transfer of Registration or any evidence of
11proper registration $25
12 Duplicate Registration Card for plates or other
13evidence of proper registration$3
14 Duplicate Registration Sticker or Stickers, each$20
15 Duplicate Certificate of Title, prior to July 1,
162019 $95
17 Duplicate Certificate of Title, on and after July
181, 2019 $50
19 Corrected Registration Card or Card for other
20evidence of proper registration$3
21 Corrected Certificate of Title$50
22 Salvage Certificate, prior to July 1, 2019 $4
23 Salvage Certificate, on and after July 1, 2019 $20
24 Fleet Reciprocity Permit$15
25 Prorate Decal$1
26 Prorate Backing Plate$3

SB0058 Enrolled- 34 -LRB102 04504 HLH 14523 b
1 Special Corrected Certificate of Title$15
2 Expedited Title Service (to be charged in
3addition to other applicable fees)$30
4 Dealer Lien Release Certificate of Title$20
5 A special corrected certificate of title shall be issued
6(i) to remove a co-owner's name due to the death of the
7co-owner, to transfer title to a spouse if the decedent-spouse
8was the sole owner on the title, or due to a divorce; (ii) to
9change a co-owner's name due to a marriage; or (iii) due to a
10name change under Article XXI of the Code of Civil Procedure.
11 There shall be no fee paid for a Junking Certificate.
12 There shall be no fee paid for a certificate of title
13issued to a county when the vehicle is forfeited to the county
14under Article 36 of the Criminal Code of 2012.
15 For purposes of this Section, the fee for a corrected
16title application that also results in the issuance of a
17duplicate title shall be the same as the fee for a duplicate
18title.
19 (a-5) The Secretary of State may revoke a certificate of
20title and registration card and issue a corrected certificate
21of title and registration card, at no fee to the vehicle owner
22or lienholder, if there is proof that the vehicle
23identification number is erroneously shown on the original
24certificate of title.
25 (a-10) The Secretary of State may issue, in connection
26with the sale of a motor vehicle, a corrected title to a motor

SB0058 Enrolled- 35 -LRB102 04504 HLH 14523 b
1vehicle dealer upon application and submittal of a lien
2release letter from the lienholder listed in the files of the
3Secretary. In the case of a title issued by another state, the
4dealer must submit proof from the state that issued the last
5title. The corrected title, which shall be known as a dealer
6lien release certificate of title, shall be issued in the name
7of the vehicle owner without the named lienholder. If the
8motor vehicle is currently titled in a state other than
9Illinois, the applicant must submit either (i) a letter from
10the current lienholder releasing the lien and stating that the
11lienholder has possession of the title; or (ii) a letter from
12the current lienholder releasing the lien and a copy of the
13records of the department of motor vehicles for the state in
14which the vehicle is titled, showing that the vehicle is
15titled in the name of the applicant and that no liens are
16recorded other than the lien for which a release has been
17submitted. The fee for the dealer lien release certificate of
18title is $20.
19 (b) The Secretary may prescribe the maximum service charge
20to be imposed upon an applicant for renewal of a registration
21by any person authorized by law to receive and remit or
22transmit to the Secretary such renewal application and fees
23therewith.
24 (c) If payment is delivered to the Office of the Secretary
25of State as payment of any fee or tax under this Code, and such
26payment is not honored for any reason, the registrant or other

SB0058 Enrolled- 36 -LRB102 04504 HLH 14523 b
1person tendering the payment remains liable for the payment of
2such fee or tax. The Secretary of State may assess a service
3charge of $25 in addition to the fee or tax due and owing for
4all dishonored payments.
5 If the total amount then due and owing exceeds the sum of
6$100 and has not been paid in full within 60 days from the date
7the dishonored payment was first delivered to the Secretary of
8State, the Secretary of State shall assess a penalty of 25% of
9such amount remaining unpaid.
10 All amounts payable under this Section shall be computed
11to the nearest dollar. Out of each fee collected for
12dishonored payments, $5 shall be deposited in the Secretary of
13State Special Services Fund.
14 (d) The minimum fee and tax to be paid by any applicant for
15apportionment of a fleet of vehicles under this Code shall be
16$15 if the application was filed on or before the date
17specified by the Secretary together with fees and taxes due.
18If an application and the fees or taxes due are filed after the
19date specified by the Secretary, the Secretary may prescribe
20the payment of interest at the rate of 1/2 of 1% per month or
21fraction thereof after such due date and a minimum of $8.
22 (e) Trucks, truck tractors, truck tractors with loads, and
23motor buses, any one of which having a combined total weight in
24excess of 12,000 lbs. shall file an application for a Fleet
25Reciprocity Permit issued by the Secretary of State. This
26permit shall be in the possession of any driver operating a

SB0058 Enrolled- 37 -LRB102 04504 HLH 14523 b
1vehicle on Illinois highways. Any foreign licensed vehicle of
2the second division operating at any time in Illinois without
3a Fleet Reciprocity Permit or other proper Illinois
4registration, shall subject the operator to the penalties
5provided in Section 3-834 of this Code. For the purposes of
6this Code, "Fleet Reciprocity Permit" means any second
7division motor vehicle with a foreign license and used only in
8interstate transportation of goods. The fee for such permit
9shall be $15 per fleet which shall include all vehicles of the
10fleet being registered.
11 (f) For purposes of this Section, "all-terrain vehicle or
12off-highway motorcycle used for production agriculture" means
13any all-terrain vehicle or off-highway motorcycle used in the
14raising of or the propagation of livestock, crops for sale for
15human consumption, crops for livestock consumption, and
16production seed stock grown for the propagation of feed grains
17and the husbandry of animals or for the purpose of providing a
18food product, including the husbandry of blood stock as a main
19source of providing a food product. "All-terrain vehicle or
20off-highway motorcycle used in production agriculture" also
21means any all-terrain vehicle or off-highway motorcycle used
22in animal husbandry, floriculture, aquaculture, horticulture,
23and viticulture.
24 (g) All of the proceeds of the additional fees imposed by
25Public Act 96-34 shall be deposited into the Capital Projects
26Fund.

SB0058 Enrolled- 38 -LRB102 04504 HLH 14523 b
1 (h) The fee for a duplicate registration sticker or
2stickers shall be the amount required under subsection (a) or
3the vehicle's annual registration fee amount, whichever is
4less.
5 (i) All of the proceeds of (1) the additional fees imposed
6by Public Act 101-32, and (2) the $5 additional fee imposed by
7this amendatory Act of the 102nd General Assembly for a
8certificate of title for a motor vehicle other than an
9all-terrain vehicle, off-highway motorcycle, or motor home,
10mini motor home, or van camper this amendatory Act of the 101st
11General Assembly shall be deposited into the Road Fund.
12(Source: P.A. 100-956, eff. 1-1-19; 101-32, eff. 6-28-19;
13101-604, eff. 12-13-19; 101-636, eff. 6-10-20.)
14 (625 ILCS 5/3-1001) (from Ch. 95 1/2, par. 3-1001)
15 Sec. 3-1001. A tax is hereby imposed on the privilege of
16using, in this State, any motor vehicle as defined in Section
171-146 of this Code acquired by gift, transfer, or purchase,
18and having a year model designation preceding the year of
19application for title by 5 or fewer years prior to October 1,
201985 and 10 or fewer years on and after October 1, 1985 and
21prior to January 1, 1988. On and after January 1, 1988, the tax
22shall apply to all motor vehicles without regard to model
23year. Except that the tax shall not apply
24 (i) if the use of the motor vehicle is otherwise taxed
25 under the Use Tax Act;

SB0058 Enrolled- 39 -LRB102 04504 HLH 14523 b
1 (ii) if the motor vehicle is bought and used by a
2 governmental agency or a society, association, foundation
3 or institution organized and operated exclusively for
4 charitable, religious or educational purposes;
5 (iii) if the use of the motor vehicle is not subject to
6 the Use Tax Act by reason of subsection (a), (b), (c), (d),
7 (e) or (f) of Section 3-55 of that Act dealing with the
8 prevention of actual or likely multistate taxation;
9 (iv) to implements of husbandry;
10 (v) when a junking certificate is issued pursuant to
11 Section 3-117(a) of this Code;
12 (vi) when a vehicle is subject to the replacement
13 vehicle tax imposed by Section 3-2001 of this Act;
14 (vii) when the transfer is a gift to a beneficiary in
15 the administration of an estate and the beneficiary is a
16 surviving spouse.
17 Prior to January 1, 1988, the rate of tax shall be 5% of
18the selling price for each purchase of a motor vehicle covered
19by Section 3-1001 of this Code. Except as hereinafter
20provided, beginning January 1, 1988 and until January 1, 2022,
21the rate of tax shall be as follows for transactions in which
22the selling price of the motor vehicle is less than $15,000:
23Number of Years Transpired AfterApplicable Tax
24Model Year of Motor Vehicle
251 or less$390
262290

SB0058 Enrolled- 40 -LRB102 04504 HLH 14523 b
13215
24165
35115
4690
5780
6865
7950
81040
9over 1025
10Except as hereinafter provided, beginning January 1, 1988 and
11until January 1, 2022, the rate of tax shall be as follows for
12transactions in which the selling price of the motor vehicle
13is $15,000 or more:
14Selling PriceApplicable Tax
15$15,000 - $19,999$ 750
16$20,000 - $24,999$1,000
17$25,000 - $29,999$1,250
18$30,000 and over$1,500
19 Except as hereinafter provided, beginning on January 1,
202022, the rate of tax shall be as follows for transactions in
21which the selling price of the motor vehicle is less than
22$15,000:
23 (1) if one year or less has transpired after the model
24 year of the vehicle, then the applicable tax is $465;
25 (2) if 2 years have transpired after the model year of
26 the motor vehicle, then the applicable tax is $365;

SB0058 Enrolled- 41 -LRB102 04504 HLH 14523 b
1 (3) if 3 years have transpired after the model year of
2 the motor vehicle, then the applicable tax is $290;
3 (4) if 4 years have transpired after the model year of
4 the motor vehicle, then the applicable tax is $240;
5 (5) if 5 years have transpired after the model year of
6 the motor vehicle, then the applicable tax is $190;
7 (6) if 6 years have transpired after the model year of
8 the motor vehicle, then the applicable tax is $165;
9 (7) if 7 years have transpired after the model year of
10 the motor vehicle, then the applicable tax is $155;
11 (8) if 8 years have transpired after the model year of
12 the motor vehicle, then the applicable tax is $140;
13 (9) if 9 years have transpired after the model year of
14 the motor vehicle, then the applicable tax is $125;
15 (10) if 10 years have transpired after the model year
16 of the motor vehicle, then the applicable tax is $115; and
17 (11) if more than 10 years have transpired after the
18 model year of the motor vehicle, then the applicable tax
19 is $100.
20 Except as hereinafter provided, beginning on January 1,
212022, the rate of tax shall be as follows for transactions in
22which the selling price of the motor vehicle is $15,000 or
23more:
24 (1) if the selling price is $15,000 or more, but less
25 than $20,000, then the applicable tax shall be $850;
26 (2) if the selling price is $20,000 or more, but less

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1 than $25,000, then the applicable tax shall be $1,100;
2 (3) if the selling price is $25,000 or more, but less
3 than $30,000, then the applicable tax shall be $1,350;
4 (4) if the selling price is $30,000 or more, but less
5 than $50,000, then the applicable tax shall be $1,600;
6 (5) if the selling price is $50,000 or more, but less
7 than $100,000, then the applicable tax shall be $2,600;
8 (6) if the selling price is $100,000 or more, but less
9 than $1,000,000, then the applicable tax shall be $5,100;
10 and
11 (7) if the selling price is $1,000,000 or more, then
12 the applicable tax shall be $10,100.
13For the following transactions, the tax rate shall be $15 for
14each motor vehicle acquired in such transaction:
15 (i) when the transferee or purchaser is the spouse,
16 mother, father, brother, sister or child of the
17 transferor;
18 (ii) when the transfer is a gift to a beneficiary in
19 the administration of an estate and the beneficiary is not
20 a surviving spouse;
21 (iii) when a motor vehicle which has once been
22 subjected to the Illinois retailers' occupation tax or use
23 tax is transferred in connection with the organization,
24 reorganization, dissolution or partial liquidation of an
25 incorporated or unincorporated business wherein the
26 beneficial ownership is not changed.

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1 A claim that the transaction is taxable under subparagraph
2(i) shall be supported by such proof of family relationship as
3provided by rules of the Department.
4 For a transaction in which a motorcycle, motor driven
5cycle or moped is acquired the tax rate shall be $25.
6 On and after October 1, 1985 and until January 1, 2022,
71/12 of $5,000,000 of the moneys received by the Department of
8Revenue pursuant to this Section shall be paid each month into
9the Build Illinois Fund; on and after January 1, 2022, 1/12 of
10$40,000,000 of the moneys received by the Department of
11Revenue pursuant to this Section shall be paid each month into
12the Build Illinois Fund; and the remainder shall be paid into
13the General Revenue Fund.
14 The tax imposed by this Section shall be abated and no
15longer imposed when the amount deposited to secure the bonds
16issued pursuant to the Build Illinois Bond Act is sufficient
17to provide for the payment of the principal of, and interest
18and premium, if any, on the bonds, as certified to the State
19Comptroller and the Director of Revenue by the Director of the
20Governor's Office of Management and Budget.
21(Source: P.A. 96-554, eff. 1-1-10.)
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