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Public Act 098-0574
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SB1772 Enrolled | LRB098 07012 HLH 37071 b |
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Use Tax Act is amended by changing Section |
3-5 as follows:
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(35 ILCS 105/3-5)
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Sec. 3-5. Exemptions. Use of the following tangible |
personal property
is exempt from the tax imposed by this Act:
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(1) Personal property purchased from a corporation, |
society, association,
foundation, institution, or |
organization, other than a limited liability
company, that is |
organized and operated as a not-for-profit service enterprise
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for the benefit of persons 65 years of age or older if the |
personal property
was not purchased by the enterprise for the |
purpose of resale by the
enterprise.
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(2) Personal property purchased by a not-for-profit |
Illinois county
fair association for use in conducting, |
operating, or promoting the
county fair.
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(3) Personal property purchased by a not-for-profit
arts or |
cultural organization that establishes, by proof required by |
the
Department by
rule, that it has received an exemption under |
Section 501(c)(3) of the Internal
Revenue Code and that is |
organized and operated primarily for the
presentation
or |
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support of arts or cultural programming, activities, or |
services. These
organizations include, but are not limited to, |
music and dramatic arts
organizations such as symphony |
orchestras and theatrical groups, arts and
cultural service |
organizations, local arts councils, visual arts organizations,
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and media arts organizations.
On and after the effective date |
of this amendatory Act of the 92nd General
Assembly, however, |
an entity otherwise eligible for this exemption shall not
make |
tax-free purchases unless it has an active identification |
number issued by
the Department.
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(4) Personal property purchased by a governmental body, by |
a
corporation, society, association, foundation, or |
institution organized and
operated exclusively for charitable, |
religious, or educational purposes, or
by a not-for-profit |
corporation, society, association, foundation,
institution, or |
organization that has no compensated officers or employees
and |
that is organized and operated primarily for the recreation of |
persons
55 years of age or older. A limited liability company |
may qualify for the
exemption under this paragraph only if the |
limited liability company is
organized and operated |
exclusively for educational purposes. On and after July
1, |
1987, however, no entity otherwise eligible for this exemption |
shall make
tax-free purchases unless it has an active exemption |
identification number
issued by the Department.
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(5) Until July 1, 2003, a passenger car that is a |
replacement vehicle to
the extent that the
purchase price of |
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the car is subject to the Replacement Vehicle Tax.
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(6) Until July 1, 2003 and beginning again on September 1, |
2004 through August 30, 2014, graphic arts machinery and |
equipment, including
repair and replacement
parts, both new and |
used, and including that manufactured on special order,
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certified by the purchaser to be used primarily for graphic |
arts production,
and including machinery and equipment |
purchased for lease.
Equipment includes chemicals or chemicals |
acting as catalysts but only if
the
chemicals or chemicals |
acting as catalysts effect a direct and immediate change
upon a |
graphic arts product.
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(7) Farm chemicals.
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(8) Legal tender, currency, medallions, or gold or silver |
coinage issued by
the State of Illinois, the government of the |
United States of America, or the
government of any foreign |
country, and bullion.
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(9) Personal property purchased from a teacher-sponsored |
student
organization affiliated with an elementary or |
secondary school located in
Illinois.
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(10) A motor vehicle of the first division, a motor vehicle |
of the
second division that is a self-contained motor vehicle |
designed or
permanently converted to provide living quarters |
for recreational, camping,
or travel use, with direct walk |
through to the living quarters from the
driver's seat, or a |
motor vehicle of the second division that is of the
van |
configuration designed for the transportation of not less than |
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7 nor
more than 16 passengers, as defined in Section 1-146 of |
the Illinois
Vehicle Code, that is used for automobile renting, |
as defined in the
Automobile Renting Occupation and Use Tax |
Act.
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(11) Farm machinery and equipment, both new and used,
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including that manufactured on special order, certified by the |
purchaser
to be used primarily for production agriculture or |
State or federal
agricultural programs, including individual |
replacement parts for
the machinery and equipment, including |
machinery and equipment
purchased
for lease,
and including |
implements of husbandry defined in Section 1-130 of
the |
Illinois Vehicle Code, farm machinery and agricultural |
chemical and
fertilizer spreaders, and nurse wagons required to |
be registered
under Section 3-809 of the Illinois Vehicle Code,
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but excluding other motor
vehicles required to be
registered |
under the Illinois Vehicle Code.
Horticultural polyhouses or |
hoop houses used for propagating, growing, or
overwintering |
plants shall be considered farm machinery and equipment under
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this item (11).
Agricultural chemical tender tanks and dry |
boxes shall include units sold
separately from a motor vehicle |
required to be licensed and units sold mounted
on a motor |
vehicle required to be licensed if the selling price of the |
tender
is separately stated.
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Farm machinery and equipment shall include precision |
farming equipment
that is
installed or purchased to be |
installed on farm machinery and equipment
including, but not |
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limited to, tractors, harvesters, sprayers, planters,
seeders, |
or spreaders.
Precision farming equipment includes, but is not |
limited to, soil testing
sensors, computers, monitors, |
software, global positioning
and mapping systems, and other |
such equipment.
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Farm machinery and equipment also includes computers, |
sensors, software, and
related equipment used primarily in the
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computer-assisted operation of production agriculture |
facilities, equipment,
and
activities such as, but not limited |
to,
the collection, monitoring, and correlation of
animal and |
crop data for the purpose of
formulating animal diets and |
agricultural chemicals. This item (11) is exempt
from the |
provisions of
Section 3-90.
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(12) Fuel and petroleum products sold to or used by an air |
common
carrier, certified by the carrier to be used for |
consumption, shipment, or
storage in the conduct of its |
business as an air common carrier, for a
flight destined for or |
returning from a location or locations
outside the United |
States without regard to previous or subsequent domestic
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stopovers.
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(13) Proceeds of mandatory service charges separately
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stated on customers' bills for the purchase and consumption of |
food and
beverages purchased at retail from a retailer, to the |
extent that the proceeds
of the service charge are in fact |
turned over as tips or as a substitute
for tips to the |
employees who participate directly in preparing, serving,
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hosting or cleaning up the food or beverage function with |
respect to which
the service charge is imposed.
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(14) Until July 1, 2003, oil field exploration, drilling, |
and production
equipment,
including (i) rigs and parts of rigs, |
rotary
rigs, cable tool rigs, and workover rigs, (ii) pipe and |
tubular goods,
including casing and drill strings, (iii) pumps |
and pump-jack units, (iv)
storage tanks and flow lines, (v) any |
individual replacement part for oil
field exploration, |
drilling, and production equipment, and (vi) machinery and
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equipment purchased
for lease; but excluding motor vehicles |
required to be registered under the
Illinois Vehicle Code.
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(15) Photoprocessing machinery and equipment, including |
repair and
replacement parts, both new and used, including that
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manufactured on special order, certified by the purchaser to be |
used
primarily for photoprocessing, and including
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photoprocessing machinery and equipment purchased for lease.
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(16) Until July 1, 2003, and beginning again on the |
effective date of this amendatory Act of the 97th General |
Assembly and thereafter, coal and aggregate exploration, |
mining, offhighway hauling,
processing, maintenance, and |
reclamation equipment,
including replacement parts and |
equipment, and
including equipment purchased for lease, but |
excluding motor
vehicles required to be registered under the |
Illinois Vehicle Code.
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(17) Until July 1, 2003, distillation machinery and |
equipment, sold as a
unit or kit,
assembled or installed by the |
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retailer, certified by the user to be used
only for the |
production of ethyl alcohol that will be used for consumption
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as motor fuel or as a component of motor fuel for the personal |
use of the
user, and not subject to sale or resale.
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(18) Manufacturing and assembling machinery and equipment |
used
primarily in the process of manufacturing or assembling |
tangible
personal property for wholesale or retail sale or |
lease, whether that sale
or lease is made directly by the |
manufacturer or by some other person,
whether the materials |
used in the process are
owned by the manufacturer or some other |
person, or whether that sale or
lease is made apart from or as |
an incident to the seller's engaging in
the service occupation |
of producing machines, tools, dies, jigs,
patterns, gauges, or |
other similar items of no commercial value on
special order for |
a particular purchaser.
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(19) Personal property delivered to a purchaser or |
purchaser's donee
inside Illinois when the purchase order for |
that personal property was
received by a florist located |
outside Illinois who has a florist located
inside Illinois |
deliver the personal property.
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(20) Semen used for artificial insemination of livestock |
for direct
agricultural production.
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(21) Horses, or interests in horses, registered with and |
meeting the
requirements of any of the
Arabian Horse Club |
Registry of America, Appaloosa Horse Club, American Quarter
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Horse Association, United States
Trotting Association, or |
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Jockey Club, as appropriate, used for
purposes of breeding or |
racing for prizes. This item (21) is exempt from the provisions |
of Section 3-90, and the exemption provided for under this item |
(21) applies for all periods beginning May 30, 1995, but no |
claim for credit or refund is allowed on or after January 1, |
2008
for such taxes paid during the period beginning May 30, |
2000 and ending on January 1, 2008.
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(22) Computers and communications equipment utilized for |
any
hospital
purpose
and equipment used in the diagnosis,
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analysis, or treatment of hospital patients purchased by a |
lessor who leases
the
equipment, under a lease of one year or |
longer executed or in effect at the
time the lessor would |
otherwise be subject to the tax imposed by this Act, to a
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hospital
that has been issued an active tax exemption |
identification number by
the
Department under Section 1g of the |
Retailers' Occupation Tax Act. If the
equipment is leased in a |
manner that does not qualify for
this exemption or is used in |
any other non-exempt manner, the lessor
shall be liable for the
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tax imposed under this Act or the Service Use Tax Act, as the |
case may
be, based on the fair market value of the property at |
the time the
non-qualifying use occurs. No lessor shall collect |
or attempt to collect an
amount (however
designated) that |
purports to reimburse that lessor for the tax imposed by this
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Act or the Service Use Tax Act, as the case may be, if the tax |
has not been
paid by the lessor. If a lessor improperly |
collects any such amount from the
lessee, the lessee shall have |
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a legal right to claim a refund of that amount
from the lessor. |
If, however, that amount is not refunded to the lessee for
any |
reason, the lessor is liable to pay that amount to the |
Department.
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(23) Personal property purchased by a lessor who leases the
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property, under
a
lease of
one year or longer executed or in |
effect at the time
the lessor would otherwise be subject to the |
tax imposed by this Act,
to a governmental body
that has been |
issued an active sales tax exemption identification number by |
the
Department under Section 1g of the Retailers' Occupation |
Tax Act.
If the
property is leased in a manner that does not |
qualify for
this exemption
or used in any other non-exempt |
manner, the lessor shall be liable for the
tax imposed under |
this Act or the Service Use Tax Act, as the case may
be, based |
on the fair market value of the property at the time the
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non-qualifying use occurs. No lessor shall collect or attempt |
to collect an
amount (however
designated) that purports to |
reimburse that lessor for the tax imposed by this
Act or the |
Service Use Tax Act, as the case may be, if the tax has not been
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paid by the lessor. If a lessor improperly collects any such |
amount from the
lessee, the lessee shall have a legal right to |
claim a refund of that amount
from the lessor. If, however, |
that amount is not refunded to the lessee for
any reason, the |
lessor is liable to pay that amount to the Department.
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(24) Beginning with taxable years ending on or after |
December
31, 1995
and
ending with taxable years ending on or |
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before December 31, 2004,
personal property that is
donated for |
disaster relief to be used in a State or federally declared
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disaster area in Illinois or bordering Illinois by a |
manufacturer or retailer
that is registered in this State to a |
corporation, society, association,
foundation, or institution |
that has been issued a sales tax exemption
identification |
number by the Department that assists victims of the disaster
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who reside within the declared disaster area.
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(25) Beginning with taxable years ending on or after |
December
31, 1995 and
ending with taxable years ending on or |
before December 31, 2004, personal
property that is used in the |
performance of infrastructure repairs in this
State, including |
but not limited to municipal roads and streets, access roads,
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bridges, sidewalks, waste disposal systems, water and sewer |
line extensions,
water distribution and purification |
facilities, storm water drainage and
retention facilities, and |
sewage treatment facilities, resulting from a State
or |
federally declared disaster in Illinois or bordering Illinois |
when such
repairs are initiated on facilities located in the |
declared disaster area
within 6 months after the disaster.
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(26) Beginning July 1, 1999, game or game birds purchased |
at a "game
breeding
and hunting preserve area" as that term is
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used in
the Wildlife Code. This paragraph is exempt from the |
provisions
of
Section 3-90.
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(27) A motor vehicle, as that term is defined in Section |
1-146
of the
Illinois
Vehicle Code, that is donated to a |
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corporation, limited liability company,
society, association, |
foundation, or institution that is determined by the
Department |
to be organized and operated exclusively for educational |
purposes.
For purposes of this exemption, "a corporation, |
limited liability company,
society, association, foundation, |
or institution organized and operated
exclusively for |
educational purposes" means all tax-supported public schools,
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private schools that offer systematic instruction in useful |
branches of
learning by methods common to public schools and |
that compare favorably in
their scope and intensity with the |
course of study presented in tax-supported
schools, and |
vocational or technical schools or institutes organized and
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operated exclusively to provide a course of study of not less |
than 6 weeks
duration and designed to prepare individuals to |
follow a trade or to pursue a
manual, technical, mechanical, |
industrial, business, or commercial
occupation.
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(28) Beginning January 1, 2000, personal property, |
including
food,
purchased through fundraising
events for the |
benefit of
a public or private elementary or
secondary school, |
a group of those schools, or one or more school
districts if |
the events are
sponsored by an entity recognized by the school |
district that consists
primarily of volunteers and includes
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parents and teachers of the school children. This paragraph |
does not apply
to fundraising
events (i) for the benefit of |
private home instruction or (ii)
for which the fundraising |
entity purchases the personal property sold at
the events from |
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another individual or entity that sold the property for the
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purpose of resale by the fundraising entity and that
profits |
from the sale to the
fundraising entity. This paragraph is |
exempt
from the provisions
of Section 3-90.
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(29) Beginning January 1, 2000 and through December 31, |
2001, new or
used automatic vending
machines that prepare and |
serve hot food and beverages, including coffee, soup,
and
other |
items, and replacement parts for these machines.
Beginning |
January 1,
2002 and through June 30, 2003, machines and parts |
for machines used in
commercial, coin-operated amusement and |
vending business if a use or occupation
tax is paid on the |
gross receipts derived from the use of the commercial,
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coin-operated amusement and vending machines.
This
paragraph
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is exempt from the provisions of Section 3-90.
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(30) Beginning January 1, 2001 and through June 30, 2016, |
food for human consumption that is to be consumed off the |
premises
where it is sold (other than alcoholic beverages, soft |
drinks, and food that
has been prepared for immediate |
consumption) and prescription and
nonprescription medicines, |
drugs, medical appliances, and insulin, urine
testing |
materials, syringes, and needles used by diabetics, for human |
use, when
purchased for use by a person receiving medical |
assistance under Article V of
the Illinois Public Aid Code who |
resides in a licensed long-term care facility,
as defined in |
the Nursing Home Care Act, or in a licensed facility as defined |
in the ID/DD Community Care Act or the Specialized Mental |
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Health Rehabilitation Act.
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(31) Beginning on
the effective date of this amendatory Act |
of the 92nd General Assembly,
computers and communications |
equipment
utilized for any hospital purpose and equipment used |
in the diagnosis,
analysis, or treatment of hospital patients |
purchased by a lessor who leases
the equipment, under a lease |
of one year or longer executed or in effect at the
time the |
lessor would otherwise be subject to the tax imposed by this |
Act, to a
hospital that has been issued an active tax exemption |
identification number by
the Department under Section 1g of the |
Retailers' Occupation Tax Act. If the
equipment is leased in a |
manner that does not qualify for this exemption or is
used in |
any other nonexempt manner, the lessor shall be liable for the |
tax
imposed under this Act or the Service Use Tax Act, as the |
case may be, based on
the fair market value of the property at |
the time the nonqualifying use
occurs. No lessor shall collect |
or attempt to collect an amount (however
designated) that |
purports to reimburse that lessor for the tax imposed by this
|
Act or the Service Use Tax Act, as the case may be, if the tax |
has not been
paid by the lessor. If a lessor improperly |
collects any such amount from the
lessee, the lessee shall have |
a legal right to claim a refund of that amount
from the lessor. |
If, however, that amount is not refunded to the lessee for
any |
reason, the lessor is liable to pay that amount to the |
Department.
This paragraph is exempt from the provisions of |
Section 3-90.
|
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(32) Beginning on
the effective date of this amendatory Act |
of the 92nd General Assembly,
personal property purchased by a |
lessor who leases the property,
under a lease of one year or |
longer executed or in effect at the time the
lessor would |
otherwise be subject to the tax imposed by this Act, to a
|
governmental body that has been issued an active sales tax |
exemption
identification number by the Department under |
Section 1g of the Retailers'
Occupation Tax Act. If the |
property is leased in a manner that does not
qualify for this |
exemption or used in any other nonexempt manner, the lessor
|
shall be liable for the tax imposed under this Act or the |
Service Use Tax Act,
as the case may be, based on the fair |
market value of the property at the time
the nonqualifying use |
occurs. No lessor shall collect or attempt to collect
an amount |
(however designated) that purports to reimburse that lessor for |
the
tax imposed by this Act or the Service Use Tax Act, as the |
case may be, if the
tax has not been paid by the lessor. If a |
lessor improperly collects any such
amount from the lessee, the |
lessee shall have a legal right to claim a refund
of that |
amount from the lessor. If, however, that amount is not |
refunded to
the lessee for any reason, the lessor is liable to |
pay that amount to the
Department. This paragraph is exempt |
from the provisions of Section 3-90.
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(33) On and after July 1, 2003 and through June 30, 2004, |
the use in this State of motor vehicles of
the second division |
with a gross vehicle weight in excess of 8,000 pounds and
that |
|
are subject to the commercial distribution fee imposed under |
Section
3-815.1 of the Illinois Vehicle Code. Beginning on July |
1, 2004 and through June 30, 2005, the use in this State of |
motor vehicles of the second division: (i) with a gross vehicle |
weight rating in excess of 8,000 pounds; (ii) that are subject |
to the commercial distribution fee imposed under Section |
3-815.1 of the Illinois Vehicle Code; and (iii) that are |
primarily used for commercial purposes. Through June 30, 2005, |
this exemption applies to repair and
replacement parts added |
after the initial purchase of such a motor vehicle if
that |
motor
vehicle is used in a manner that would qualify for the |
rolling stock exemption
otherwise provided for in this Act. For |
purposes of this paragraph, the term "used for commercial |
purposes" means the transportation of persons or property in |
furtherance of any commercial or industrial enterprise, |
whether for-hire or not.
|
(34) Beginning January 1, 2008, tangible personal property |
used in the construction or maintenance of a community water |
supply, as defined under Section 3.145 of the Environmental |
Protection Act, that is operated by a not-for-profit |
corporation that holds a valid water supply permit issued under |
Title IV of the Environmental Protection Act. This paragraph is |
exempt from the provisions of Section 3-90. |
(35) Beginning January 1, 2010, materials, parts, |
equipment, components, and furnishings incorporated into or |
upon an aircraft as part of the modification, refurbishment, |
|
completion, replacement, repair, or maintenance of the |
aircraft. This exemption includes consumable supplies used in |
the modification, refurbishment, completion, replacement, |
repair, and maintenance of aircraft, but excludes any |
materials, parts, equipment, components, and consumable |
supplies used in the modification, replacement, repair, and |
maintenance of aircraft engines or power plants, whether such |
engines or power plants are installed or uninstalled upon any |
such aircraft. "Consumable supplies" include, but are not |
limited to, adhesive, tape, sandpaper, general purpose |
lubricants, cleaning solution, latex gloves, and protective |
films. This exemption applies only to those organizations that |
(i) hold an Air Agency Certificate and are empowered to operate |
an approved repair station by the Federal Aviation |
Administration, (ii) have a Class IV Rating, and (iii) conduct |
operations in accordance with Part 145 of the Federal Aviation |
Regulations. The exemption does not include aircraft operated |
by a commercial air carrier providing scheduled passenger air |
service pursuant to authority issued under Part 121 or Part 129 |
of the Federal Aviation Regulations. |
(36) Tangible personal property purchased by a |
public-facilities corporation, as described in Section |
11-65-10 of the Illinois Municipal Code, for purposes of |
constructing or furnishing a municipal convention hall, but |
only if the legal title to the municipal convention hall is |
transferred to the municipality without any further |
|
consideration by or on behalf of the municipality at the time |
of the completion of the municipal convention hall or upon the |
retirement or redemption of any bonds or other debt instruments |
issued by the public-facilities corporation in connection with |
the development of the municipal convention hall. This |
exemption includes existing public-facilities corporations as |
provided in Section 11-65-25 of the Illinois Municipal Code. |
This paragraph is exempt from the provisions of Section 3-90. |
(Source: P.A. 96-116, eff. 7-31-09; 96-339, eff. 7-1-10; |
96-532, eff. 8-14-09; 96-759, eff. 1-1-10; 96-1000, eff. |
7-2-10; 97-38, eff. 6-28-11; 97-227, eff. 1-1-12; 97-431, eff. |
8-16-11; 97-636, eff. 6-1-12; 97-767, eff. 7-9-12.)
|
Section 10. The Retailers' Occupation Tax Act is amended by |
changing Section 2-5 as follows:
|
(35 ILCS 120/2-5)
|
Sec. 2-5. Exemptions. Gross receipts from proceeds from the |
sale of
the following tangible personal property are exempt |
from the tax imposed
by this Act:
|
(1) Farm chemicals.
|
(2) Farm machinery and equipment, both new and used, |
including that
manufactured on special order, certified by the |
purchaser to be used
primarily for production agriculture or |
State or federal agricultural
programs, including individual |
replacement parts for the machinery and
equipment, including |
|
machinery and equipment purchased for lease,
and including |
implements of husbandry defined in Section 1-130 of
the |
Illinois Vehicle Code, farm machinery and agricultural |
chemical and
fertilizer spreaders, and nurse wagons required to |
be registered
under Section 3-809 of the Illinois Vehicle Code,
|
but
excluding other motor vehicles required to be registered |
under the Illinois
Vehicle Code.
Horticultural polyhouses or |
hoop houses used for propagating, growing, or
overwintering |
plants shall be considered farm machinery and equipment under
|
this item (2).
Agricultural chemical tender tanks and dry boxes |
shall include units sold
separately from a motor vehicle |
required to be licensed and units sold mounted
on a motor |
vehicle required to be licensed, if the selling price of the |
tender
is separately stated.
|
Farm machinery and equipment shall include precision |
farming equipment
that is
installed or purchased to be |
installed on farm machinery and equipment
including, but not |
limited to, tractors, harvesters, sprayers, planters,
seeders, |
or spreaders.
Precision farming equipment includes, but is not |
limited to,
soil testing sensors, computers, monitors, |
software, global positioning
and mapping systems, and other |
such equipment.
|
Farm machinery and equipment also includes computers, |
sensors, software, and
related equipment used primarily in the
|
computer-assisted operation of production agriculture |
facilities, equipment,
and activities such as, but
not limited |
|
to,
the collection, monitoring, and correlation of
animal and |
crop data for the purpose of
formulating animal diets and |
agricultural chemicals. This item (2) is exempt
from the |
provisions of
Section 2-70.
|
(3) Until July 1, 2003, distillation machinery and |
equipment, sold as a
unit or kit,
assembled or installed by the |
retailer, certified by the user to be used
only for the |
production of ethyl alcohol that will be used for consumption
|
as motor fuel or as a component of motor fuel for the personal |
use of the
user, and not subject to sale or resale.
|
(4) Until July 1, 2003 and beginning again September 1, |
2004 through August 30, 2014, graphic arts machinery and |
equipment, including
repair and
replacement parts, both new and |
used, and including that manufactured on
special order or |
purchased for lease, certified by the purchaser to be used
|
primarily for graphic arts production.
Equipment includes |
chemicals or
chemicals acting as catalysts but only if
the |
chemicals or chemicals acting as catalysts effect a direct and |
immediate
change upon a
graphic arts product.
|
(5) A motor vehicle of the first division, a motor vehicle |
of the second division that is a self contained motor vehicle |
designed or permanently converted to provide living quarters |
for recreational, camping, or travel use, with direct walk |
through access to the living quarters from the driver's seat, |
or a motor vehicle of the second division that is of the van |
configuration designed for the transportation of not less than |
|
7 nor more than 16 passengers, as defined in Section 1-146 of |
the Illinois Vehicle Code, that is used for automobile renting, |
as defined in the Automobile Renting Occupation and Use Tax |
Act. This paragraph is exempt from
the provisions of Section |
2-70.
|
(6) Personal property sold by a teacher-sponsored student |
organization
affiliated with an elementary or secondary school |
located in Illinois.
|
(7) Until July 1, 2003, proceeds of that portion of the |
selling price of
a passenger car the
sale of which is subject |
to the Replacement Vehicle Tax.
|
(8) Personal property sold to an Illinois county fair |
association for
use in conducting, operating, or promoting the |
county fair.
|
(9) Personal property sold to a not-for-profit arts
or |
cultural organization that establishes, by proof required by |
the Department
by
rule, that it has received an exemption under |
Section 501(c)(3) of the
Internal Revenue Code and that is |
organized and operated primarily for the
presentation
or |
support of arts or cultural programming, activities, or |
services. These
organizations include, but are not limited to, |
music and dramatic arts
organizations such as symphony |
orchestras and theatrical groups, arts and
cultural service |
organizations, local arts councils, visual arts organizations,
|
and media arts organizations.
On and after the effective date |
of this amendatory Act of the 92nd General
Assembly, however, |
|
an entity otherwise eligible for this exemption shall not
make |
tax-free purchases unless it has an active identification |
number issued by
the Department.
|
(10) Personal property sold by a corporation, society, |
association,
foundation, institution, or organization, other |
than a limited liability
company, that is organized and |
operated as a not-for-profit service enterprise
for the benefit |
of persons 65 years of age or older if the personal property
|
was not purchased by the enterprise for the purpose of resale |
by the
enterprise.
|
(11) Personal property sold to a governmental body, to a |
corporation,
society, association, foundation, or institution |
organized and operated
exclusively for charitable, religious, |
or educational purposes, or to a
not-for-profit corporation, |
society, association, foundation, institution,
or organization |
that has no compensated officers or employees and that is
|
organized and operated primarily for the recreation of persons |
55 years of
age or older. A limited liability company may |
qualify for the exemption under
this paragraph only if the |
limited liability company is organized and operated
|
exclusively for educational purposes. On and after July 1, |
1987, however, no
entity otherwise eligible for this exemption |
shall make tax-free purchases
unless it has an active |
identification number issued by the Department.
|
(12) Tangible personal property sold to
interstate |
carriers
for hire for use as
rolling stock moving in interstate |
|
commerce or to lessors under leases of
one year or longer |
executed or in effect at the time of purchase by
interstate |
carriers for hire for use as rolling stock moving in interstate
|
commerce and equipment operated by a telecommunications |
provider, licensed as a
common carrier by the Federal |
Communications Commission, which is permanently
installed in |
or affixed to aircraft moving in interstate commerce.
|
(12-5) On and after July 1, 2003 and through June 30, 2004, |
motor vehicles of the second division
with a gross vehicle |
weight in excess of 8,000 pounds
that
are
subject to the |
commercial distribution fee imposed under Section 3-815.1 of
|
the Illinois
Vehicle Code. Beginning on July 1, 2004 and |
through June 30, 2005, the use in this State of motor vehicles |
of the second division: (i) with a gross vehicle weight rating |
in excess of 8,000 pounds; (ii) that are subject to the |
commercial distribution fee imposed under Section 3-815.1 of |
the Illinois Vehicle Code; and (iii) that are primarily used |
for commercial purposes. Through June 30, 2005, this
exemption |
applies to repair and replacement parts added
after the
initial |
purchase of such a motor vehicle if that motor vehicle is used |
in a
manner that
would qualify for the rolling stock exemption |
otherwise provided for in this
Act. For purposes of this |
paragraph, "used for commercial purposes" means the |
transportation of persons or property in furtherance of any |
commercial or industrial enterprise whether for-hire or not.
|
(13) Proceeds from sales to owners, lessors, or
shippers of
|
|
tangible personal property that is utilized by interstate |
carriers for
hire for use as rolling stock moving in interstate |
commerce
and equipment operated by a telecommunications |
provider, licensed as a
common carrier by the Federal |
Communications Commission, which is
permanently installed in |
or affixed to aircraft moving in interstate commerce.
|
(14) Machinery and equipment that will be used by the |
purchaser, or a
lessee of the purchaser, primarily in the |
process of manufacturing or
assembling tangible personal |
property for wholesale or retail sale or
lease, whether the |
sale or lease is made directly by the manufacturer or by
some |
other person, whether the materials used in the process are |
owned by
the manufacturer or some other person, or whether the |
sale or lease is made
apart from or as an incident to the |
seller's engaging in the service
occupation of producing |
machines, tools, dies, jigs, patterns, gauges, or
other similar |
items of no commercial value on special order for a particular
|
purchaser.
|
(15) Proceeds of mandatory service charges separately |
stated on
customers' bills for purchase and consumption of food |
and beverages, to the
extent that the proceeds of the service |
charge are in fact turned over as
tips or as a substitute for |
tips to the employees who participate directly
in preparing, |
serving, hosting or cleaning up the food or beverage function
|
with respect to which the service charge is imposed.
|
(16) Petroleum products sold to a purchaser if the seller
|
|
is prohibited by federal law from charging tax to the |
purchaser.
|
(17) Tangible personal property sold to a common carrier by |
rail or
motor that
receives the physical possession of the |
property in Illinois and that
transports the property, or |
shares with another common carrier in the
transportation of the |
property, out of Illinois on a standard uniform bill
of lading |
showing the seller of the property as the shipper or consignor |
of
the property to a destination outside Illinois, for use |
outside Illinois.
|
(18) Legal tender, currency, medallions, or gold or silver |
coinage
issued by the State of Illinois, the government of the |
United States of
America, or the government of any foreign |
country, and bullion.
|
(19) Until July 1 2003, oil field exploration, drilling, |
and production
equipment, including
(i) rigs and parts of rigs, |
rotary rigs, cable tool
rigs, and workover rigs, (ii) pipe and |
tubular goods, including casing and
drill strings, (iii) pumps |
and pump-jack units, (iv) storage tanks and flow
lines, (v) any |
individual replacement part for oil field exploration,
|
drilling, and production equipment, and (vi) machinery and |
equipment purchased
for lease; but
excluding motor vehicles |
required to be registered under the Illinois
Vehicle Code.
|
(20) Photoprocessing machinery and equipment, including |
repair and
replacement parts, both new and used, including that |
manufactured on
special order, certified by the purchaser to be |
|
used primarily for
photoprocessing, and including |
photoprocessing machinery and equipment
purchased for lease.
|
(21) Until July 1, 2003, and beginning again on the |
effective date of this amendatory Act of the 97th General |
Assembly and thereafter, coal and aggregate exploration, |
mining, offhighway hauling,
processing,
maintenance, and |
reclamation equipment, including
replacement parts and |
equipment, and including
equipment purchased for lease, but |
excluding motor vehicles required to be
registered under the |
Illinois Vehicle Code.
|
(22) Fuel and petroleum products sold to or used by an air |
carrier,
certified by the carrier to be used for consumption, |
shipment, or storage
in the conduct of its business as an air |
common carrier, for a flight
destined for or returning from a |
location or locations
outside the United States without regard |
to previous or subsequent domestic
stopovers.
|
(23) A transaction in which the purchase order is received |
by a florist
who is located outside Illinois, but who has a |
florist located in Illinois
deliver the property to the |
purchaser or the purchaser's donee in Illinois.
|
(24) Fuel consumed or used in the operation of ships, |
barges, or vessels
that are used primarily in or for the |
transportation of property or the
conveyance of persons for |
hire on rivers bordering on this State if the
fuel is delivered |
by the seller to the purchaser's barge, ship, or vessel
while |
it is afloat upon that bordering river.
|
|
(25) Except as provided in item (25-5) of this Section, a
|
motor vehicle sold in this State to a nonresident even though |
the
motor vehicle is delivered to the nonresident in this |
State, if the motor
vehicle is not to be titled in this State, |
and if a drive-away permit
is issued to the motor vehicle as |
provided in Section 3-603 of the Illinois
Vehicle Code or if |
the nonresident purchaser has vehicle registration
plates to |
transfer to the motor vehicle upon returning to his or her home
|
state. The issuance of the drive-away permit or having
the
|
out-of-state registration plates to be transferred is prima |
facie evidence
that the motor vehicle will not be titled in |
this State.
|
(25-5) The exemption under item (25) does not apply if the |
state in which the motor vehicle will be titled does not allow |
a reciprocal exemption for a motor vehicle sold and delivered |
in that state to an Illinois resident but titled in Illinois. |
The tax collected under this Act on the sale of a motor vehicle |
in this State to a resident of another state that does not |
allow a reciprocal exemption shall be imposed at a rate equal |
to the state's rate of tax on taxable property in the state in |
which the purchaser is a resident, except that the tax shall |
not exceed the tax that would otherwise be imposed under this |
Act. At the time of the sale, the purchaser shall execute a |
statement, signed under penalty of perjury, of his or her |
intent to title the vehicle in the state in which the purchaser |
is a resident within 30 days after the sale and of the fact of |
|
the payment to the State of Illinois of tax in an amount |
equivalent to the state's rate of tax on taxable property in |
his or her state of residence and shall submit the statement to |
the appropriate tax collection agency in his or her state of |
residence. In addition, the retailer must retain a signed copy |
of the statement in his or her records. Nothing in this item |
shall be construed to require the removal of the vehicle from |
this state following the filing of an intent to title the |
vehicle in the purchaser's state of residence if the purchaser |
titles the vehicle in his or her state of residence within 30 |
days after the date of sale. The tax collected under this Act |
in accordance with this item (25-5) shall be proportionately |
distributed as if the tax were collected at the 6.25% general |
rate imposed under this Act.
|
(25-7) Beginning on July 1, 2007, no tax is imposed under |
this Act on the sale of an aircraft, as defined in Section 3 of |
the Illinois Aeronautics Act, if all of the following |
conditions are met: |
(1) the aircraft leaves this State within 15 days after |
the later of either the issuance of the final billing for |
the sale of the aircraft, or the authorized approval for |
return to service, completion of the maintenance record |
entry, and completion of the test flight and ground test |
for inspection, as required by 14 C.F.R. 91.407; |
(2) the aircraft is not based or registered in this |
State after the sale of the aircraft; and |
|
(3) the seller retains in his or her books and records |
and provides to the Department a signed and dated |
certification from the purchaser, on a form prescribed by |
the Department, certifying that the requirements of this |
item (25-7) are met. The certificate must also include the |
name and address of the purchaser, the address of the |
location where the aircraft is to be titled or registered, |
the address of the primary physical location of the |
aircraft, and other information that the Department may |
reasonably require. |
For purposes of this item (25-7): |
"Based in this State" means hangared, stored, or otherwise |
used, excluding post-sale customizations as defined in this |
Section, for 10 or more days in each 12-month period |
immediately following the date of the sale of the aircraft. |
"Registered in this State" means an aircraft registered |
with the Department of Transportation, Aeronautics Division, |
or titled or registered with the Federal Aviation |
Administration to an address located in this State. |
This paragraph (25-7) is exempt from the provisions
of
|
Section 2-70.
|
(26) Semen used for artificial insemination of livestock |
for direct
agricultural production.
|
(27) Horses, or interests in horses, registered with and |
meeting the
requirements of any of the
Arabian Horse Club |
Registry of America, Appaloosa Horse Club, American Quarter
|
|
Horse Association, United States
Trotting Association, or |
Jockey Club, as appropriate, used for
purposes of breeding or |
racing for prizes. This item (27) is exempt from the provisions |
of Section 2-70, and the exemption provided for under this item |
(27) applies for all periods beginning May 30, 1995, but no |
claim for credit or refund is allowed on or after January 1, |
2008 (the effective date of Public Act 95-88)
for such taxes |
paid during the period beginning May 30, 2000 and ending on |
January 1, 2008 (the effective date of Public Act 95-88).
|
(28) Computers and communications equipment utilized for |
any
hospital
purpose
and equipment used in the diagnosis,
|
analysis, or treatment of hospital patients sold to a lessor |
who leases the
equipment, under a lease of one year or longer |
executed or in effect at the
time of the purchase, to a
|
hospital
that has been issued an active tax exemption |
identification number by the
Department under Section 1g of |
this Act.
|
(29) Personal property sold to a lessor who leases the
|
property, under a
lease of one year or longer executed or in |
effect at the time of the purchase,
to a governmental body
that |
has been issued an active tax exemption identification number |
by the
Department under Section 1g of this Act.
|
(30) Beginning with taxable years ending on or after |
December
31, 1995
and
ending with taxable years ending on or |
before December 31, 2004,
personal property that is
donated for |
disaster relief to be used in a State or federally declared
|
|
disaster area in Illinois or bordering Illinois by a |
manufacturer or retailer
that is registered in this State to a |
corporation, society, association,
foundation, or institution |
that has been issued a sales tax exemption
identification |
number by the Department that assists victims of the disaster
|
who reside within the declared disaster area.
|
(31) Beginning with taxable years ending on or after |
December
31, 1995 and
ending with taxable years ending on or |
before December 31, 2004, personal
property that is used in the |
performance of infrastructure repairs in this
State, including |
but not limited to municipal roads and streets, access roads,
|
bridges, sidewalks, waste disposal systems, water and sewer |
line extensions,
water distribution and purification |
facilities, storm water drainage and
retention facilities, and |
sewage treatment facilities, resulting from a State
or |
federally declared disaster in Illinois or bordering Illinois |
when such
repairs are initiated on facilities located in the |
declared disaster area
within 6 months after the disaster.
|
(32) Beginning July 1, 1999, game or game birds sold at a |
"game breeding
and
hunting preserve area" as that term is used
|
in the
Wildlife Code. This paragraph is exempt from the |
provisions
of
Section 2-70.
|
(33) A motor vehicle, as that term is defined in Section |
1-146
of the
Illinois Vehicle Code, that is donated to a |
corporation, limited liability
company, society, association, |
foundation, or institution that is determined by
the Department |
|
to be organized and operated exclusively for educational
|
purposes. For purposes of this exemption, "a corporation, |
limited liability
company, society, association, foundation, |
or institution organized and
operated
exclusively for |
educational purposes" means all tax-supported public schools,
|
private schools that offer systematic instruction in useful |
branches of
learning by methods common to public schools and |
that compare favorably in
their scope and intensity with the |
course of study presented in tax-supported
schools, and |
vocational or technical schools or institutes organized and
|
operated exclusively to provide a course of study of not less |
than 6 weeks
duration and designed to prepare individuals to |
follow a trade or to pursue a
manual, technical, mechanical, |
industrial, business, or commercial
occupation.
|
(34) Beginning January 1, 2000, personal property, |
including food, purchased
through fundraising events for the |
benefit of a public or private elementary or
secondary school, |
a group of those schools, or one or more school districts if
|
the events are sponsored by an entity recognized by the school |
district that
consists primarily of volunteers and includes |
parents and teachers of the
school children. This paragraph |
does not apply to fundraising events (i) for
the benefit of |
private home instruction or (ii) for which the fundraising
|
entity purchases the personal property sold at the events from |
another
individual or entity that sold the property for the |
purpose of resale by the
fundraising entity and that profits |
|
from the sale to the fundraising entity.
This paragraph is |
exempt from the provisions of Section 2-70.
|
(35) Beginning January 1, 2000 and through December 31, |
2001, new or used
automatic vending machines that prepare and |
serve hot food and beverages,
including coffee, soup, and other |
items, and replacement parts for these
machines. Beginning |
January 1, 2002 and through June 30, 2003, machines
and parts |
for machines used in
commercial, coin-operated amusement and |
vending business if a use or occupation
tax is paid on the |
gross receipts derived from the use of the commercial,
|
coin-operated amusement and vending machines. This paragraph |
is exempt from
the provisions of Section 2-70.
|
(35-5) Beginning August 23, 2001 and through June 30, 2016, |
food for human consumption that is to be consumed off
the |
premises where it is sold (other than alcoholic beverages, soft |
drinks,
and food that has been prepared for immediate |
consumption) and prescription
and nonprescription medicines, |
drugs, medical appliances, and insulin, urine
testing |
materials, syringes, and needles used by diabetics, for human |
use, when
purchased for use by a person receiving medical |
assistance under Article V of
the Illinois Public Aid Code who |
resides in a licensed long-term care facility,
as defined in |
the Nursing Home Care Act, or a licensed facility as defined in |
the ID/DD Community Care Act or the Specialized Mental Health |
Rehabilitation Act.
|
(36) Beginning August 2, 2001, computers and |
|
communications equipment
utilized for any hospital purpose and |
equipment used in the diagnosis,
analysis, or treatment of |
hospital patients sold to a lessor who leases the
equipment, |
under a lease of one year or longer executed or in effect at |
the
time of the purchase, to a hospital that has been issued an |
active tax
exemption identification number by the Department |
under Section 1g of this Act.
This paragraph is exempt from the |
provisions of Section 2-70.
|
(37) Beginning August 2, 2001, personal property sold to a |
lessor who
leases the property, under a lease of one year or |
longer executed or in effect
at the time of the purchase, to a |
governmental body that has been issued an
active tax exemption |
identification number by the Department under Section 1g
of |
this Act. This paragraph is exempt from the provisions of |
Section 2-70.
|
(38) Beginning on January 1, 2002 and through June 30, |
2016, tangible personal property purchased
from an Illinois |
retailer by a taxpayer engaged in centralized purchasing
|
activities in Illinois who will, upon receipt of the property |
in Illinois,
temporarily store the property in Illinois (i) for |
the purpose of subsequently
transporting it outside this State |
for use or consumption thereafter solely
outside this State or |
(ii) for the purpose of being processed, fabricated, or
|
manufactured into, attached to, or incorporated into other |
tangible personal
property to be transported outside this State |
and thereafter used or consumed
solely outside this State. The |
|
Director of Revenue shall, pursuant to rules
adopted in |
accordance with the Illinois Administrative Procedure Act, |
issue a
permit to any taxpayer in good standing with the |
Department who is eligible for
the exemption under this |
paragraph (38). The permit issued under
this paragraph (38) |
shall authorize the holder, to the extent and
in the manner |
specified in the rules adopted under this Act, to purchase
|
tangible personal property from a retailer exempt from the |
taxes imposed by
this Act. Taxpayers shall maintain all |
necessary books and records to
substantiate the use and |
consumption of all such tangible personal property
outside of |
the State of Illinois.
|
(39) Beginning January 1, 2008, tangible personal property |
used in the construction or maintenance of a community water |
supply, as defined under Section 3.145 of the Environmental |
Protection Act, that is operated by a not-for-profit |
corporation that holds a valid water supply permit issued under |
Title IV of the Environmental Protection Act. This paragraph is |
exempt from the provisions of Section 2-70.
|
(40) Beginning January 1, 2010, materials, parts, |
equipment, components, and furnishings incorporated into or |
upon an aircraft as part of the modification, refurbishment, |
completion, replacement, repair, or maintenance of the |
aircraft. This exemption includes consumable supplies used in |
the modification, refurbishment, completion, replacement, |
repair, and maintenance of aircraft, but excludes any |
|
materials, parts, equipment, components, and consumable |
supplies used in the modification, replacement, repair, and |
maintenance of aircraft engines or power plants, whether such |
engines or power plants are installed or uninstalled upon any |
such aircraft. "Consumable supplies" include, but are not |
limited to, adhesive, tape, sandpaper, general purpose |
lubricants, cleaning solution, latex gloves, and protective |
films. This exemption applies only to those organizations that |
(i) hold an Air Agency Certificate and are empowered to operate |
an approved repair station by the Federal Aviation |
Administration, (ii) have a Class IV Rating, and (iii) conduct |
operations in accordance with Part 145 of the Federal Aviation |
Regulations. The exemption does not include aircraft operated |
by a commercial air carrier providing scheduled passenger air |
service pursuant to authority issued under Part 121 or Part 129 |
of the Federal Aviation Regulations. |
(41) Tangible personal property sold to a |
public-facilities corporation, as described in Section |
11-65-10 of the Illinois Municipal Code, for purposes of |
constructing or furnishing a municipal convention hall, but |
only if the legal title to the municipal convention hall is |
transferred to the municipality without any further |
consideration by or on behalf of the municipality at the time |
of the completion of the municipal convention hall or upon the |
retirement or redemption of any bonds or other debt instruments |
issued by the public-facilities corporation in connection with |
|
the development of the municipal convention hall. This |
exemption includes existing public-facilities corporations as |
provided in Section 11-65-25 of the Illinois Municipal Code. |
This paragraph is exempt from the provisions of Section 2-70. |
(Source: P.A. 96-116, eff. 7-31-09; 96-339, eff. 7-1-10; |
96-532, eff. 8-14-09; 96-759, eff. 1-1-10; 96-1000, eff. |
7-2-10; 97-38, eff. 6-28-11; 97-73, eff. 6-30-11; 97-227, eff. |
1-1-12; 97-431, eff. 8-16-11; 97-636, eff. 6-1-12; 97-767, eff. |
7-9-12.)
|
Section 15. The Automobile Renting Occupation and Use Tax |
Act is amended by changing Section 2 as follows:
|
(35 ILCS 155/2) (from Ch. 120, par. 1702)
|
Sec. 2. Definitions. "Renting" means any transfer of the |
possession
or right to possession of an automobile to a user |
for a valuable consideration
for a period of one year or less.
|
"Renting" does not include making a charge for the use of |
an
automobile where the rentor, either himself or through an |
agent, furnishes a
service of operating an automobile so that |
the rentor remains in possession of
the automobile, because |
this does not constitute a transfer of possession
or right to |
possession of the automobile.
|
"Renting" does not include the making of a charge by an
|
automobile dealer for the use of an automobile as a |
demonstrator in connection
with the dealer's business of |
|
selling, where the charge is merely made to
recover the costs |
of operating the automobile as a demonstrator and is not
|
intended as a rental or leasing charge in the ordinary sense.
|
"Automobile" means (1) any motor vehicle of the first |
division, or (2) a motor vehicle
of the second division which : |
(A) is a self-contained motor vehicle designed or
permanently |
converted to provide living quarters for recreational, camping |
or
travel use, with direct walk through access to the living |
quarters from the
driver's seat ; (B) is , or a motor vehicle of |
the second division which is of the van
configuration designed |
for the transportation of not less than 7 nor more than
16 |
passengers, as defined in Section 1-146 of the Illinois Vehicle
|
Code ; or (C) has a Gross Vehicle Weight Rating, as defined in |
Section 1-124.5 of the Illinois Vehicle Code, of 8,000 pounds |
or less .
|
"Department" means the Department of Revenue.
|
"Person" means any natural individual, firm, partnership, |
association,
joint stock company, joint adventure, public or |
private corporation, limited
liability company, or a receiver, |
executor, trustee, conservator or other
representative |
appointed by order of any court.
|
"Rentor" means any person, firm, corporation or |
association engaged in
the business of renting or leasing |
automobiles to users. For this purpose,
the objective of making |
a profit is not necessary to make the renting activity
a |
business.
|
|
"Rentee" means any user to whom the possession, or the |
right to possession,
of an automobile is transferred for a |
valuable consideration for a period
of one year or less, |
whether paid for by the "rentee" or by someone else.
|
"Gross receipts" from the renting of tangible personal |
property or
"rent" means the total rental price or leasing |
price. In the case of
rental transactions in which the |
consideration is paid to the rentor on an
installment basis, |
the amounts of such payments shall be included by the rentor
in |
gross receipts or rent only as and when payments are received |
by the rentor.
|
"Gross receipts" does not include receipts received by an |
automobile dealer
from a manufacturer or service contract |
provider
for the use of an automobile by a person while that |
person's automobile is
being repaired by that automobile dealer |
and the repair is made pursuant to a
manufacturer's warranty or |
a service contract where a manufacturer or service
contract |
provider reimburses that automobile dealer pursuant to a
|
manufacturer's warranty or a service contract and the |
reimbursement is merely
made
to recover the costs of operating |
the automobile as a loaner vehicle.
|
"Rental price" means the consideration for renting or |
leasing an automobile
valued in money, whether received in |
money or otherwise, including cash
credits, property and |
services, and shall be determined without any deduction
on |
account of the cost of the property rented, the cost of |
|
materials used,
labor or service cost, or any other expense |
whatsoever, but does not
include charges that are added by a |
rentor on account of the
rentor's tax liability under this Act |
or on account of the rentor's duty
to collect, from the rentee, |
the tax that is imposed by Section 4 of this Act.
The phrase |
"rental price" does not include compensation paid to a rentor |
by a
rentee in consideration of the waiver by the rentor of any |
right of action or
claim against the rentee for loss or damage |
to the automobile
rented and also does not include a separately |
stated charge for insurance or
recovery of refueling costs or |
other separately stated charges that are not for
the use of |
tangible personal property.
|
(Source: P.A. 90-14, eff. 7-1-97; 91-193, eff. 7-20-99.)
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Section 99. Effective date. This Act takes effect January |
1, 2014.
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