Bill Text: IL SB1399 | 2009-2010 | 96th General Assembly | Introduced
Bill Title: Amends the Use Tax Act. Makes a technical change in a Section concerning exemptions.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2011-01-12 - Session Sine Die [SB1399 Detail]
Download: Illinois-2009-SB1399-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,
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3 | represented in the General Assembly:
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4 | Section 5. The Use Tax Act is amended by changing Section | |||||||||||||||||||
5 | 3-5 as follows:
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6 | (35 ILCS 105/3-5) (from Ch. 120, par. 439.3-5)
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7 | Sec. 3-5. Exemptions. Use of the following tangible | |||||||||||||||||||
8 | personal property
is exempt from the the tax imposed by this | |||||||||||||||||||
9 | Act:
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10 | (1) Personal property purchased from a corporation, | |||||||||||||||||||
11 | society, association,
foundation, institution, or | |||||||||||||||||||
12 | organization, other than a limited liability
company, that is | |||||||||||||||||||
13 | organized and operated as a not-for-profit service enterprise
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14 | for the benefit of persons 65 years of age or older if the | |||||||||||||||||||
15 | personal property
was not purchased by the enterprise for the | |||||||||||||||||||
16 | purpose of resale by the
enterprise.
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17 | (2) Personal property purchased by a not-for-profit | |||||||||||||||||||
18 | Illinois county
fair association for use in conducting, | |||||||||||||||||||
19 | operating, or promoting the
county fair.
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20 | (3) Personal property purchased by a not-for-profit
arts or | |||||||||||||||||||
21 | cultural organization that establishes, by proof required by | |||||||||||||||||||
22 | the
Department by
rule, that it has received an exemption under | |||||||||||||||||||
23 | Section 501(c)(3) of the Internal
Revenue Code and that is |
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1 | organized and operated primarily for the
presentation
or | ||||||
2 | support of arts or cultural programming, activities, or | ||||||
3 | services. These
organizations include, but are not limited to, | ||||||
4 | music and dramatic arts
organizations such as symphony | ||||||
5 | orchestras and theatrical groups, arts and
cultural service | ||||||
6 | organizations, local arts councils, visual arts organizations,
| ||||||
7 | and media arts organizations.
On and after the effective date | ||||||
8 | of this amendatory Act of the 92nd General
Assembly, however, | ||||||
9 | an entity otherwise eligible for this exemption shall not
make | ||||||
10 | tax-free purchases unless it has an active identification | ||||||
11 | number issued by
the Department.
| ||||||
12 | (4) Personal property purchased by a governmental body, by | ||||||
13 | a
corporation, society, association, foundation, or | ||||||
14 | institution organized and
operated exclusively for charitable, | ||||||
15 | religious, or educational purposes, or
by a not-for-profit | ||||||
16 | corporation, society, association, foundation,
institution, or | ||||||
17 | organization that has no compensated officers or employees
and | ||||||
18 | that is organized and operated primarily for the recreation of | ||||||
19 | persons
55 years of age or older. A limited liability company | ||||||
20 | may qualify for the
exemption under this paragraph only if the | ||||||
21 | limited liability company is
organized and operated | ||||||
22 | exclusively for educational purposes. On and after July
1, | ||||||
23 | 1987, however, no entity otherwise eligible for this exemption | ||||||
24 | shall make
tax-free purchases unless it has an active exemption | ||||||
25 | identification number
issued by the Department.
| ||||||
26 | (5) Until July 1, 2003, a passenger car that is a |
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| |||||||
1 | replacement vehicle to
the extent that the
purchase price of | ||||||
2 | the car is subject to the Replacement Vehicle Tax.
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3 | (6) Until July 1, 2003 and beginning again on September 1, | ||||||
4 | 2004, graphic arts machinery and equipment, including
repair | ||||||
5 | and replacement
parts, both new and used, and including that | ||||||
6 | manufactured on special order,
certified by the purchaser to be | ||||||
7 | used primarily for graphic arts production,
and including | ||||||
8 | machinery and equipment purchased for lease.
Equipment | ||||||
9 | includes chemicals or chemicals acting as catalysts but only if
| ||||||
10 | the
chemicals or chemicals acting as catalysts effect a direct | ||||||
11 | and immediate change
upon a graphic arts product.
| ||||||
12 | (7) Farm chemicals.
| ||||||
13 | (8) Legal tender, currency, medallions, or gold or silver | ||||||
14 | coinage issued by
the State of Illinois, the government of the | ||||||
15 | United States of America, or the
government of any foreign | ||||||
16 | country, and bullion.
| ||||||
17 | (9) Personal property purchased from a teacher-sponsored | ||||||
18 | student
organization affiliated with an elementary or | ||||||
19 | secondary school located in
Illinois.
| ||||||
20 | (10) A motor vehicle of the first division, a motor vehicle | ||||||
21 | of the
second division that is a self-contained motor vehicle | ||||||
22 | designed or
permanently converted to provide living quarters | ||||||
23 | for recreational, camping,
or travel use, with direct walk | ||||||
24 | through to the living quarters from the
driver's seat, or a | ||||||
25 | motor vehicle of the second division that is of the
van | ||||||
26 | configuration designed for the transportation of not less than |
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1 | 7 nor
more than 16 passengers, as defined in Section 1-146 of | ||||||
2 | the Illinois
Vehicle Code, that is used for automobile renting, | ||||||
3 | as defined in the
Automobile Renting Occupation and Use Tax | ||||||
4 | Act.
| ||||||
5 | (11) Farm machinery and equipment, both new and used,
| ||||||
6 | including that manufactured on special order, certified by the | ||||||
7 | purchaser
to be used primarily for production agriculture or | ||||||
8 | State or federal
agricultural programs, including individual | ||||||
9 | replacement parts for
the machinery and equipment, including | ||||||
10 | machinery and equipment
purchased
for lease,
and including | ||||||
11 | implements of husbandry defined in Section 1-130 of
the | ||||||
12 | Illinois Vehicle Code, farm machinery and agricultural | ||||||
13 | chemical and
fertilizer spreaders, and nurse wagons required to | ||||||
14 | be registered
under Section 3-809 of the Illinois Vehicle Code,
| ||||||
15 | but excluding other motor
vehicles required to be
registered | ||||||
16 | under the Illinois Vehicle Code.
Horticultural polyhouses or | ||||||
17 | hoop houses used for propagating, growing, or
overwintering | ||||||
18 | plants shall be considered farm machinery and equipment under
| ||||||
19 | this item (11).
Agricultural chemical tender tanks and dry | ||||||
20 | boxes shall include units sold
separately from a motor vehicle | ||||||
21 | required to be licensed and units sold mounted
on a motor | ||||||
22 | vehicle required to be licensed if the selling price of the | ||||||
23 | tender
is separately stated.
| ||||||
24 | Farm machinery and equipment shall include precision | ||||||
25 | farming equipment
that is
installed or purchased to be | ||||||
26 | installed on farm machinery and equipment
including, but not |
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1 | limited to, tractors, harvesters, sprayers, planters,
seeders, | ||||||
2 | or spreaders.
Precision farming equipment includes, but is not | ||||||
3 | limited to, soil testing
sensors, computers, monitors, | ||||||
4 | software, global positioning
and mapping systems, and other | ||||||
5 | such equipment.
| ||||||
6 | Farm machinery and equipment also includes computers, | ||||||
7 | sensors, software, and
related equipment used primarily in the
| ||||||
8 | computer-assisted operation of production agriculture | ||||||
9 | facilities, equipment,
and
activities such as, but not limited | ||||||
10 | to,
the collection, monitoring, and correlation of
animal and | ||||||
11 | crop data for the purpose of
formulating animal diets and | ||||||
12 | agricultural chemicals. This item (11) is exempt
from the | ||||||
13 | provisions of
Section 3-90.
| ||||||
14 | (12) Fuel and petroleum products sold to or used by an air | ||||||
15 | common
carrier, certified by the carrier to be used for | ||||||
16 | consumption, shipment, or
storage in the conduct of its | ||||||
17 | business as an air common carrier, for a
flight destined for or | ||||||
18 | returning from a location or locations
outside the United | ||||||
19 | States without regard to previous or subsequent domestic
| ||||||
20 | stopovers.
| ||||||
21 | (13) Proceeds of mandatory service charges separately
| ||||||
22 | stated on customers' bills for the purchase and consumption of | ||||||
23 | food and
beverages purchased at retail from a retailer, to the | ||||||
24 | extent that the proceeds
of the service charge are in fact | ||||||
25 | turned over as tips or as a substitute
for tips to the | ||||||
26 | employees who participate directly in preparing, serving,
|
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| |||||||
1 | hosting or cleaning up the food or beverage function with | ||||||
2 | respect to which
the service charge is imposed.
| ||||||
3 | (14) Until July 1, 2003, oil field exploration, drilling, | ||||||
4 | and production
equipment,
including (i) rigs and parts of rigs, | ||||||
5 | rotary
rigs, cable tool rigs, and workover rigs, (ii) pipe and | ||||||
6 | tubular goods,
including casing and drill strings, (iii) pumps | ||||||
7 | and pump-jack units, (iv)
storage tanks and flow lines, (v) any | ||||||
8 | individual replacement part for oil
field exploration, | ||||||
9 | drilling, and production equipment, and (vi) machinery and
| ||||||
10 | equipment purchased
for lease; but excluding motor vehicles | ||||||
11 | required to be registered under the
Illinois Vehicle Code.
| ||||||
12 | (15) Photoprocessing machinery and equipment, including | ||||||
13 | repair and
replacement parts, both new and used, including that
| ||||||
14 | manufactured on special order, certified by the purchaser to be | ||||||
15 | used
primarily for photoprocessing, and including
| ||||||
16 | photoprocessing machinery and equipment purchased for lease.
| ||||||
17 | (16) Until July 1, 2003, coal exploration, mining, | ||||||
18 | offhighway hauling,
processing, maintenance, and reclamation | ||||||
19 | equipment,
including replacement parts and equipment, and
| ||||||
20 | including equipment purchased for lease, but excluding motor
| ||||||
21 | vehicles required to be registered under the Illinois Vehicle | ||||||
22 | Code.
| ||||||
23 | (17) Until July 1, 2003, distillation machinery and | ||||||
24 | equipment, sold as a
unit or kit,
assembled or installed by the | ||||||
25 | retailer, certified by the user to be used
only for the | ||||||
26 | production of ethyl alcohol that will be used for consumption
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1 | as motor fuel or as a component of motor fuel for the personal | ||||||
2 | use of the
user, and not subject to sale or resale.
| ||||||
3 | (18) Manufacturing and assembling machinery and equipment | ||||||
4 | used
primarily in the process of manufacturing or assembling | ||||||
5 | tangible
personal property for wholesale or retail sale or | ||||||
6 | lease, whether that sale
or lease is made directly by the | ||||||
7 | manufacturer or by some other person,
whether the materials | ||||||
8 | used in the process are
owned by the manufacturer or some other | ||||||
9 | person, or whether that sale or
lease is made apart from or as | ||||||
10 | an incident to the seller's engaging in
the service occupation | ||||||
11 | of producing machines, tools, dies, jigs,
patterns, gauges, or | ||||||
12 | other similar items of no commercial value on
special order for | ||||||
13 | a particular purchaser.
| ||||||
14 | (19) Personal property delivered to a purchaser or | ||||||
15 | purchaser's donee
inside Illinois when the purchase order for | ||||||
16 | that personal property was
received by a florist located | ||||||
17 | outside Illinois who has a florist located
inside Illinois | ||||||
18 | deliver the personal property.
| ||||||
19 | (20) Semen used for artificial insemination of livestock | ||||||
20 | for direct
agricultural production.
| ||||||
21 | (21) Horses, or interests in horses, registered with and | ||||||
22 | meeting the
requirements of any of the
Arabian Horse Club | ||||||
23 | Registry of America, Appaloosa Horse Club, American Quarter
| ||||||
24 | Horse Association, United States
Trotting Association, or | ||||||
25 | Jockey Club, as appropriate, used for
purposes of breeding or | ||||||
26 | racing for prizes. This item (21) is exempt from the provisions |
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| |||||||
1 | of Section 3-90, and the exemption provided for under this item | ||||||
2 | (21) applies for all periods beginning May 30, 1995, but no | ||||||
3 | claim for credit or refund is allowed on or after January 1, | ||||||
4 | 2008
for such taxes paid during the period beginning May 30, | ||||||
5 | 2000 and ending on January 1, 2008.
| ||||||
6 | (22) Computers and communications equipment utilized for | ||||||
7 | any
hospital
purpose
and equipment used in the diagnosis,
| ||||||
8 | analysis, or treatment of hospital patients purchased by a | ||||||
9 | lessor who leases
the
equipment, under a lease of one year or | ||||||
10 | longer executed or in effect at the
time the lessor would | ||||||
11 | otherwise be subject to the tax imposed by this Act, to a
| ||||||
12 | hospital
that has been issued an active tax exemption | ||||||
13 | identification number by
the
Department under Section 1g of the | ||||||
14 | Retailers' Occupation Tax Act. If the
equipment is leased in a | ||||||
15 | manner that does not qualify for
this exemption or is used in | ||||||
16 | any other non-exempt manner, the lessor
shall be liable for the
| ||||||
17 | tax imposed under this Act or the Service Use Tax Act, as the | ||||||
18 | case may
be, based on the fair market value of the property at | ||||||
19 | the time the
non-qualifying use occurs. No lessor shall collect | ||||||
20 | or attempt to collect an
amount (however
designated) that | ||||||
21 | purports to reimburse that lessor for the tax imposed by this
| ||||||
22 | Act or the Service Use Tax Act, as the case may be, if the tax | ||||||
23 | has not been
paid by the lessor. If a lessor improperly | ||||||
24 | collects any such amount from the
lessee, the lessee shall have | ||||||
25 | a legal right to claim a refund of that amount
from the lessor. | ||||||
26 | If, however, that amount is not refunded to the lessee for
any |
| |||||||
| |||||||
1 | reason, the lessor is liable to pay that amount to the | ||||||
2 | Department.
| ||||||
3 | (23) Personal property purchased by a lessor who leases the
| ||||||
4 | property, under
a
lease of
one year or longer executed or in | ||||||
5 | effect at the time
the lessor would otherwise be subject to the | ||||||
6 | tax imposed by this Act,
to a governmental body
that has been | ||||||
7 | issued an active sales tax exemption identification number by | ||||||
8 | the
Department under Section 1g of the Retailers' Occupation | ||||||
9 | Tax Act.
If the
property is leased in a manner that does not | ||||||
10 | qualify for
this exemption
or used in any other non-exempt | ||||||
11 | manner, the lessor shall be liable for the
tax imposed under | ||||||
12 | this Act or the Service Use Tax Act, as the case may
be, based | ||||||
13 | on the fair market value of the property at the time the
| ||||||
14 | non-qualifying use occurs. No lessor shall collect or attempt | ||||||
15 | to collect an
amount (however
designated) that purports to | ||||||
16 | reimburse that lessor for the tax imposed by this
Act or the | ||||||
17 | Service Use Tax Act, as the case may be, if the tax has not been
| ||||||
18 | paid by the lessor. If a lessor improperly collects any such | ||||||
19 | amount from the
lessee, the lessee shall have a legal right to | ||||||
20 | claim a refund of that amount
from the lessor. If, however, | ||||||
21 | that amount is not refunded to the lessee for
any reason, the | ||||||
22 | lessor is liable to pay that amount to the Department.
| ||||||
23 | (24) Beginning with taxable years ending on or after | ||||||
24 | December
31, 1995
and
ending with taxable years ending on or | ||||||
25 | before December 31, 2004,
personal property that is
donated for | ||||||
26 | disaster relief to be used in a State or federally declared
|
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| |||||||
1 | disaster area in Illinois or bordering Illinois by a | ||||||
2 | manufacturer or retailer
that is registered in this State to a | ||||||
3 | corporation, society, association,
foundation, or institution | ||||||
4 | that has been issued a sales tax exemption
identification | ||||||
5 | number by the Department that assists victims of the disaster
| ||||||
6 | who reside within the declared disaster area.
| ||||||
7 | (25) Beginning with taxable years ending on or after | ||||||
8 | December
31, 1995 and
ending with taxable years ending on or | ||||||
9 | before December 31, 2004, personal
property that is used in the | ||||||
10 | performance of infrastructure repairs in this
State, including | ||||||
11 | but not limited to municipal roads and streets, access roads,
| ||||||
12 | bridges, sidewalks, waste disposal systems, water and sewer | ||||||
13 | line extensions,
water distribution and purification | ||||||
14 | facilities, storm water drainage and
retention facilities, and | ||||||
15 | sewage treatment facilities, resulting from a State
or | ||||||
16 | federally declared disaster in Illinois or bordering Illinois | ||||||
17 | when such
repairs are initiated on facilities located in the | ||||||
18 | declared disaster area
within 6 months after the disaster.
| ||||||
19 | (26) Beginning July 1, 1999, game or game birds purchased | ||||||
20 | at a "game
breeding
and hunting preserve area" or an "exotic | ||||||
21 | game hunting area" as those terms are
used in
the Wildlife Code | ||||||
22 | or at a hunting enclosure approved through rules adopted by
the
| ||||||
23 | Department of Natural Resources. This paragraph is exempt from | ||||||
24 | the provisions
of
Section 3-90.
| ||||||
25 | (27) A motor vehicle, as that term is defined in Section | ||||||
26 | 1-146
of the
Illinois
Vehicle Code, that is donated to a |
| |||||||
| |||||||
1 | corporation, limited liability company,
society, association, | ||||||
2 | foundation, or institution that is determined by the
Department | ||||||
3 | to be organized and operated exclusively for educational | ||||||
4 | purposes.
For purposes of this exemption, "a corporation, | ||||||
5 | limited liability company,
society, association, foundation, | ||||||
6 | or institution organized and operated
exclusively for | ||||||
7 | educational purposes" means all tax-supported public schools,
| ||||||
8 | private schools that offer systematic instruction in useful | ||||||
9 | branches of
learning by methods common to public schools and | ||||||
10 | that compare favorably in
their scope and intensity with the | ||||||
11 | course of study presented in tax-supported
schools, and | ||||||
12 | vocational or technical schools or institutes organized and
| ||||||
13 | operated exclusively to provide a course of study of not less | ||||||
14 | than 6 weeks
duration and designed to prepare individuals to | ||||||
15 | follow a trade or to pursue a
manual, technical, mechanical, | ||||||
16 | industrial, business, or commercial
occupation.
| ||||||
17 | (28) Beginning January 1, 2000, personal property, | ||||||
18 | including
food,
purchased through fundraising
events for the | ||||||
19 | benefit of
a public or private elementary or
secondary school, | ||||||
20 | a group of those schools, or one or more school
districts if | ||||||
21 | the events are
sponsored by an entity recognized by the school | ||||||
22 | district that consists
primarily of volunteers and includes
| ||||||
23 | parents and teachers of the school children. This paragraph | ||||||
24 | does not apply
to fundraising
events (i) for the benefit of | ||||||
25 | private home instruction or (ii)
for which the fundraising | ||||||
26 | entity purchases the personal property sold at
the events from |
| |||||||
| |||||||
1 | another individual or entity that sold the property for the
| ||||||
2 | purpose of resale by the fundraising entity and that
profits | ||||||
3 | from the sale to the
fundraising entity. This paragraph is | ||||||
4 | exempt
from the provisions
of Section 3-90.
| ||||||
5 | (29) Beginning January 1, 2000 and through December 31, | ||||||
6 | 2001, new or
used automatic vending
machines that prepare and | ||||||
7 | serve hot food and beverages, including coffee, soup,
and
other | ||||||
8 | items, and replacement parts for these machines.
Beginning | ||||||
9 | January 1,
2002 and through June 30, 2003, machines and parts | ||||||
10 | for machines used in
commercial, coin-operated amusement and | ||||||
11 | vending business if a use or occupation
tax is paid on the | ||||||
12 | gross receipts derived from the use of the commercial,
| ||||||
13 | coin-operated amusement and vending machines.
This
paragraph
| ||||||
14 | is exempt from the provisions of Section 3-90.
| ||||||
15 | (30) Beginning January 1, 2001 and through June 30, 2011, | ||||||
16 | food for human consumption that is to be consumed off the | ||||||
17 | premises
where it is sold (other than alcoholic beverages, soft | ||||||
18 | drinks, and food that
has been prepared for immediate | ||||||
19 | consumption) and prescription and
nonprescription medicines, | ||||||
20 | drugs, medical appliances, and insulin, urine
testing | ||||||
21 | materials, syringes, and needles used by diabetics, for human | ||||||
22 | use, when
purchased for use by a person receiving medical | ||||||
23 | assistance under Article 5 of
the Illinois Public Aid Code who | ||||||
24 | resides in a licensed long-term care facility,
as defined in | ||||||
25 | the Nursing Home Care Act.
| ||||||
26 | (31) Beginning on
the effective date of this amendatory Act |
| |||||||
| |||||||
1 | of the 92nd General Assembly,
computers and communications | ||||||
2 | equipment
utilized for any hospital purpose and equipment used | ||||||
3 | in the diagnosis,
analysis, or treatment of hospital patients | ||||||
4 | purchased by a lessor who leases
the equipment, under a lease | ||||||
5 | of one year or longer executed or in effect at the
time the | ||||||
6 | lessor would otherwise be subject to the tax imposed by this | ||||||
7 | Act, to a
hospital that has been issued an active tax exemption | ||||||
8 | identification number by
the Department under Section 1g of the | ||||||
9 | Retailers' Occupation Tax Act. If the
equipment is leased in a | ||||||
10 | manner that does not qualify for this exemption or is
used in | ||||||
11 | any other nonexempt manner, the lessor shall be liable for the | ||||||
12 | tax
imposed under this Act or the Service Use Tax Act, as the | ||||||
13 | case may be, based on
the fair market value of the property at | ||||||
14 | the time the nonqualifying use
occurs. No lessor shall collect | ||||||
15 | or attempt to collect an amount (however
designated) that | ||||||
16 | purports to reimburse that lessor for the tax imposed by this
| ||||||
17 | Act or the Service Use Tax Act, as the case may be, if the tax | ||||||
18 | has not been
paid by the lessor. If a lessor improperly | ||||||
19 | collects any such amount from the
lessee, the lessee shall have | ||||||
20 | a legal right to claim a refund of that amount
from the lessor. | ||||||
21 | If, however, that amount is not refunded to the lessee for
any | ||||||
22 | reason, the lessor is liable to pay that amount to the | ||||||
23 | Department.
This paragraph is exempt from the provisions of | ||||||
24 | Section 3-90.
| ||||||
25 | (32) Beginning on
the effective date of this amendatory Act | ||||||
26 | of the 92nd General Assembly,
personal property purchased by a |
| |||||||
| |||||||
1 | lessor who leases the property,
under a lease of one year or | ||||||
2 | longer executed or in effect at the time the
lessor would | ||||||
3 | otherwise be subject to the tax imposed by this Act, to a
| ||||||
4 | governmental body that has been issued an active sales tax | ||||||
5 | exemption
identification number by the Department under | ||||||
6 | Section 1g of the Retailers'
Occupation Tax Act. If the | ||||||
7 | property is leased in a manner that does not
qualify for this | ||||||
8 | exemption or used in any other nonexempt manner, the lessor
| ||||||
9 | shall be liable for the tax imposed under this Act or the | ||||||
10 | Service Use Tax Act,
as the case may be, based on the fair | ||||||
11 | market value of the property at the time
the nonqualifying use | ||||||
12 | occurs. No lessor shall collect or attempt to collect
an amount | ||||||
13 | (however designated) that purports to reimburse that lessor for | ||||||
14 | the
tax imposed by this Act or the Service Use Tax Act, as the | ||||||
15 | case may be, if the
tax has not been paid by the lessor. If a | ||||||
16 | lessor improperly collects any such
amount from the lessee, the | ||||||
17 | lessee shall have a legal right to claim a refund
of that | ||||||
18 | amount from the lessor. If, however, that amount is not | ||||||
19 | refunded to
the lessee for any reason, the lessor is liable to | ||||||
20 | pay that amount to the
Department. This paragraph is exempt | ||||||
21 | from the provisions of Section 3-90.
| ||||||
22 | (33) On and after July 1, 2003 and through June 30, 2004, | ||||||
23 | the use in this State of motor vehicles of
the second division | ||||||
24 | with a gross vehicle weight in excess of 8,000 pounds and
that | ||||||
25 | are subject to the commercial distribution fee imposed under | ||||||
26 | Section
3-815.1 of the Illinois Vehicle Code. Beginning on July |
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1 | 1, 2004 and through June 30, 2005, the use in this State of | ||||||
2 | motor vehicles of the second division: (i) with a gross vehicle | ||||||
3 | weight rating in excess of 8,000 pounds; (ii) that are subject | ||||||
4 | to the commercial distribution fee imposed under Section | ||||||
5 | 3-815.1 of the Illinois Vehicle Code; and (iii) that are | ||||||
6 | primarily used for commercial purposes. Through June 30, 2005, | ||||||
7 | this exemption applies to repair and
replacement parts added | ||||||
8 | after the initial purchase of such a motor vehicle if
that | ||||||
9 | motor
vehicle is used in a manner that would qualify for the | ||||||
10 | rolling stock exemption
otherwise provided for in this Act. For | ||||||
11 | purposes of this paragraph, the term "used for commercial | ||||||
12 | purposes" means the transportation of persons or property in | ||||||
13 | furtherance of any commercial or industrial enterprise, | ||||||
14 | whether for-hire or not.
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15 | (34) Beginning January 1, 2008, tangible personal property | ||||||
16 | used in the construction or maintenance of a community water | ||||||
17 | supply, as defined under Section 3.145 of the Environmental | ||||||
18 | Protection Act, that is operated by a not-for-profit | ||||||
19 | corporation that holds a valid water supply permit issued under | ||||||
20 | Title IV of the Environmental Protection Act. This paragraph is | ||||||
21 | exempt from the provisions of Section 3-90. | ||||||
22 | (Source: P.A. 94-1002, eff. 7-3-06; 95-88, eff. 1-1-08; 95-538, | ||||||
23 | eff. 1-1-08; 95-876, eff. 8-21-08.)
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