Bill Text: IL SB2734 | 2023-2024 | 103rd General Assembly | Introduced


Bill Title: Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, on and after July 1, 2024, each month the Department of Revenue shall pay into the State Aviation Program Fund 25% (currently, 20%) of the net revenue realized for the preceding month from the tax imposed on the selling price of aviation fuel. Effective immediately.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-03-15 - Rule 3-9(a) / Re-referred to Assignments [SB2734 Detail]

Download: Illinois-2023-SB2734-Introduced.html

103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
SB2734

Introduced 1/12/2024, by Sen. Adriane Johnson

SYNOPSIS AS INTRODUCED:
35 ILCS 105/9 from Ch. 120, par. 439.9
35 ILCS 110/9 from Ch. 120, par. 439.39
35 ILCS 115/9 from Ch. 120, par. 439.109
35 ILCS 120/3 from Ch. 120, par. 442

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, on and after July 1, 2024, each month the Department of Revenue shall pay into the State Aviation Program Fund 25% (currently, 20%) of the net revenue realized for the preceding month from the tax imposed on the selling price of aviation fuel. Effective immediately.
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A BILL FOR

SB2734LRB103 36066 HLH 66153 b
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 9
5as follows:
6 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
7 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
8and trailers that are required to be registered with an agency
9of this State, each retailer required or authorized to collect
10the tax imposed by this Act shall pay to the Department the
11amount of such tax (except as otherwise provided) at the time
12when he is required to file his return for the period during
13which such tax was collected, less a discount of 2.1% prior to
14January 1, 1990, and 1.75% on and after January 1, 1990, or $5
15per calendar year, whichever is greater, which is allowed to
16reimburse the retailer for expenses incurred in collecting the
17tax, keeping records, preparing and filing returns, remitting
18the tax and supplying data to the Department on request. When
19determining the discount allowed under this Section, retailers
20shall include the amount of tax that would have been due at the
216.25% rate but for the 1.25% rate imposed on sales tax holiday
22items under Public Act 102-700. The discount under this
23Section is not allowed for the 1.25% portion of taxes paid on

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1aviation fuel that is subject to the revenue use requirements
2of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. When determining
3the discount allowed under this Section, retailers shall
4include the amount of tax that would have been due at the 1%
5rate but for the 0% rate imposed under Public Act 102-700. In
6the case of retailers who report and pay the tax on a
7transaction by transaction basis, as provided in this Section,
8such discount shall be taken with each such tax remittance
9instead of when such retailer files his periodic return. The
10discount allowed under this Section is allowed only for
11returns that are filed in the manner required by this Act. The
12Department may disallow the discount for retailers whose
13certificate of registration is revoked at the time the return
14is filed, but only if the Department's decision to revoke the
15certificate of registration has become final. A retailer need
16not remit that part of any tax collected by him to the extent
17that he is required to remit and does remit the tax imposed by
18the Retailers' Occupation Tax Act, with respect to the sale of
19the same property.
20 Where such tangible personal property is sold under a
21conditional sales contract, or under any other form of sale
22wherein the payment of the principal sum, or a part thereof, is
23extended beyond the close of the period for which the return is
24filed, the retailer, in collecting the tax (except as to motor
25vehicles, watercraft, aircraft, and trailers that are required
26to be registered with an agency of this State), may collect for

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1each tax return period, only the tax applicable to that part of
2the selling price actually received during such tax return
3period.
4 Except as provided in this Section, on or before the
5twentieth day of each calendar month, such retailer shall file
6a return for the preceding calendar month. Such return shall
7be filed on forms prescribed by the Department and shall
8furnish such information as the Department may reasonably
9require. The return shall include the gross receipts on food
10for human consumption that is to be consumed off the premises
11where it is sold (other than alcoholic beverages, food
12consisting of or infused with adult use cannabis, soft drinks,
13and food that has been prepared for immediate consumption)
14which were received during the preceding calendar month,
15quarter, or year, as appropriate, and upon which tax would
16have been due but for the 0% rate imposed under Public Act
17102-700. The return shall also include the amount of tax that
18would have been due on food for human consumption that is to be
19consumed off the premises where it is sold (other than
20alcoholic beverages, food consisting of or infused with adult
21use cannabis, soft drinks, and food that has been prepared for
22immediate consumption) but for the 0% rate imposed under
23Public Act 102-700.
24 On and after January 1, 2018, except for returns required
25to be filed prior to January 1, 2023 for motor vehicles,
26watercraft, aircraft, and trailers that are required to be

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1registered with an agency of this State, with respect to
2retailers whose annual gross receipts average $20,000 or more,
3all returns required to be filed pursuant to this Act shall be
4filed electronically. On and after January 1, 2023, with
5respect to retailers whose annual gross receipts average
6$20,000 or more, all returns required to be filed pursuant to
7this Act, including, but not limited to, returns for motor
8vehicles, watercraft, aircraft, and trailers that are required
9to be registered with an agency of this State, shall be filed
10electronically. Retailers who demonstrate that they do not
11have access to the Internet or demonstrate hardship in filing
12electronically may petition the Department to waive the
13electronic filing requirement.
14 The Department may require returns to be filed on a
15quarterly basis. If so required, a return for each calendar
16quarter shall be filed on or before the twentieth day of the
17calendar month following the end of such calendar quarter. The
18taxpayer shall also file a return with the Department for each
19of the first two months of each calendar quarter, on or before
20the twentieth day of the following calendar month, stating:
21 1. The name of the seller;
22 2. The address of the principal place of business from
23 which he engages in the business of selling tangible
24 personal property at retail in this State;
25 3. The total amount of taxable receipts received by
26 him during the preceding calendar month from sales of

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1 tangible personal property by him during such preceding
2 calendar month, including receipts from charge and time
3 sales, but less all deductions allowed by law;
4 4. The amount of credit provided in Section 2d of this
5 Act;
6 5. The amount of tax due;
7 5-5. The signature of the taxpayer; and
8 6. Such other reasonable information as the Department
9 may require.
10 Each retailer required or authorized to collect the tax
11imposed by this Act on aviation fuel sold at retail in this
12State during the preceding calendar month shall, instead of
13reporting and paying tax on aviation fuel as otherwise
14required by this Section, report and pay such tax on a separate
15aviation fuel tax return. The requirements related to the
16return shall be as otherwise provided in this Section.
17Notwithstanding any other provisions of this Act to the
18contrary, retailers collecting tax on aviation fuel shall file
19all aviation fuel tax returns and shall make all aviation fuel
20tax payments by electronic means in the manner and form
21required by the Department. For purposes of this Section,
22"aviation fuel" means jet fuel and aviation gasoline.
23 If a taxpayer fails to sign a return within 30 days after
24the proper notice and demand for signature by the Department,
25the return shall be considered valid and any amount shown to be
26due on the return shall be deemed assessed.

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1 Notwithstanding any other provision of this Act to the
2contrary, retailers subject to tax on cannabis shall file all
3cannabis tax returns and shall make all cannabis tax payments
4by electronic means in the manner and form required by the
5Department.
6 Beginning October 1, 1993, a taxpayer who has an average
7monthly tax liability of $150,000 or more shall make all
8payments required by rules of the Department by electronic
9funds transfer. Beginning October 1, 1994, a taxpayer who has
10an average monthly tax liability of $100,000 or more shall
11make all payments required by rules of the Department by
12electronic funds transfer. Beginning October 1, 1995, a
13taxpayer who has an average monthly tax liability of $50,000
14or more shall make all payments required by rules of the
15Department by electronic funds transfer. Beginning October 1,
162000, a taxpayer who has an annual tax liability of $200,000 or
17more shall make all payments required by rules of the
18Department by electronic funds transfer. The term "annual tax
19liability" shall be the sum of the taxpayer's liabilities
20under this Act, and under all other State and local occupation
21and use tax laws administered by the Department, for the
22immediately preceding calendar year. The term "average monthly
23tax liability" means the sum of the taxpayer's liabilities
24under this Act, and under all other State and local occupation
25and use tax laws administered by the Department, for the
26immediately preceding calendar year divided by 12. Beginning

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1on October 1, 2002, a taxpayer who has a tax liability in the
2amount set forth in subsection (b) of Section 2505-210 of the
3Department of Revenue Law shall make all payments required by
4rules of the Department by electronic funds transfer.
5 Before August 1 of each year beginning in 1993, the
6Department shall notify all taxpayers required to make
7payments by electronic funds transfer. All taxpayers required
8to make payments by electronic funds transfer shall make those
9payments for a minimum of one year beginning on October 1.
10 Any taxpayer not required to make payments by electronic
11funds transfer may make payments by electronic funds transfer
12with the permission of the Department.
13 All taxpayers required to make payment by electronic funds
14transfer and any taxpayers authorized to voluntarily make
15payments by electronic funds transfer shall make those
16payments in the manner authorized by the Department.
17 The Department shall adopt such rules as are necessary to
18effectuate a program of electronic funds transfer and the
19requirements of this Section.
20 Before October 1, 2000, if the taxpayer's average monthly
21tax liability to the Department under this Act, the Retailers'
22Occupation Tax Act, the Service Occupation Tax Act, the
23Service Use Tax Act was $10,000 or more during the preceding 4
24complete calendar quarters, he shall file a return with the
25Department each month by the 20th day of the month next
26following the month during which such tax liability is

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1incurred and shall make payments to the Department on or
2before the 7th, 15th, 22nd and last day of the month during
3which such liability is incurred. On and after October 1,
42000, if the taxpayer's average monthly tax liability to the
5Department under this Act, the Retailers' Occupation Tax Act,
6the Service Occupation Tax Act, and the Service Use Tax Act was
7$20,000 or more during the preceding 4 complete calendar
8quarters, he shall file a return with the Department each
9month by the 20th day of the month next following the month
10during which such tax liability is incurred and shall make
11payment to the Department on or before the 7th, 15th, 22nd and
12last day of the month during which such liability is incurred.
13If the month during which such tax liability is incurred began
14prior to January 1, 1985, each payment shall be in an amount
15equal to 1/4 of the taxpayer's actual liability for the month
16or an amount set by the Department not to exceed 1/4 of the
17average monthly liability of the taxpayer to the Department
18for the preceding 4 complete calendar quarters (excluding the
19month of highest liability and the month of lowest liability
20in such 4 quarter period). If the month during which such tax
21liability is incurred begins on or after January 1, 1985, and
22prior to January 1, 1987, each payment shall be in an amount
23equal to 22.5% of the taxpayer's actual liability for the
24month or 27.5% of the taxpayer's liability for the same
25calendar month of the preceding year. If the month during
26which such tax liability is incurred begins on or after

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1January 1, 1987, and prior to January 1, 1988, each payment
2shall be in an amount equal to 22.5% of the taxpayer's actual
3liability for the month or 26.25% of the taxpayer's liability
4for the same calendar month of the preceding year. If the month
5during which such tax liability is incurred begins on or after
6January 1, 1988, and prior to January 1, 1989, or begins on or
7after January 1, 1996, each payment shall be in an amount equal
8to 22.5% of the taxpayer's actual liability for the month or
925% of the taxpayer's liability for the same calendar month of
10the preceding year. If the month during which such tax
11liability is incurred begins on or after January 1, 1989, and
12prior to January 1, 1996, each payment shall be in an amount
13equal to 22.5% of the taxpayer's actual liability for the
14month or 25% of the taxpayer's liability for the same calendar
15month of the preceding year or 100% of the taxpayer's actual
16liability for the quarter monthly reporting period. The amount
17of such quarter monthly payments shall be credited against the
18final tax liability of the taxpayer's return for that month.
19Before October 1, 2000, once applicable, the requirement of
20the making of quarter monthly payments to the Department shall
21continue until such taxpayer's average monthly liability to
22the Department during the preceding 4 complete calendar
23quarters (excluding the month of highest liability and the
24month of lowest liability) is less than $9,000, or until such
25taxpayer's average monthly liability to the Department as
26computed for each calendar quarter of the 4 preceding complete

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1calendar quarter period is less than $10,000. However, if a
2taxpayer can show the Department that a substantial change in
3the taxpayer's business has occurred which causes the taxpayer
4to anticipate that his average monthly tax liability for the
5reasonably foreseeable future will fall below the $10,000
6threshold stated above, then such taxpayer may petition the
7Department for change in such taxpayer's reporting status. On
8and after October 1, 2000, once applicable, the requirement of
9the making of quarter monthly payments to the Department shall
10continue until such taxpayer's average monthly liability to
11the Department during the preceding 4 complete calendar
12quarters (excluding the month of highest liability and the
13month of lowest liability) is less than $19,000 or until such
14taxpayer's average monthly liability to the Department as
15computed for each calendar quarter of the 4 preceding complete
16calendar quarter period is less than $20,000. However, if a
17taxpayer can show the Department that a substantial change in
18the taxpayer's business has occurred which causes the taxpayer
19to anticipate that his average monthly tax liability for the
20reasonably foreseeable future will fall below the $20,000
21threshold stated above, then such taxpayer may petition the
22Department for a change in such taxpayer's reporting status.
23The Department shall change such taxpayer's reporting status
24unless it finds that such change is seasonal in nature and not
25likely to be long term. Quarter monthly payment status shall
26be determined under this paragraph as if the rate reduction to

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11.25% in Public Act 102-700 on sales tax holiday items had not
2occurred. For quarter monthly payments due on or after July 1,
32023 and through June 30, 2024, "25% of the taxpayer's
4liability for the same calendar month of the preceding year"
5shall be determined as if the rate reduction to 1.25% in Public
6Act 102-700 on sales tax holiday items had not occurred.
7Quarter monthly payment status shall be determined under this
8paragraph as if the rate reduction to 0% in Public Act 102-700
9on food for human consumption that is to be consumed off the
10premises where it is sold (other than alcoholic beverages,
11food consisting of or infused with adult use cannabis, soft
12drinks, and food that has been prepared for immediate
13consumption) had not occurred. For quarter monthly payments
14due under this paragraph on or after July 1, 2023 and through
15June 30, 2024, "25% of the taxpayer's liability for the same
16calendar month of the preceding year" shall be determined as
17if the rate reduction to 0% in Public Act 102-700 had not
18occurred. If any such quarter monthly payment is not paid at
19the time or in the amount required by this Section, then the
20taxpayer shall be liable for penalties and interest on the
21difference between the minimum amount due and the amount of
22such quarter monthly payment actually and timely paid, except
23insofar as the taxpayer has previously made payments for that
24month to the Department in excess of the minimum payments
25previously due as provided in this Section. The Department
26shall make reasonable rules and regulations to govern the

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1quarter monthly payment amount and quarter monthly payment
2dates for taxpayers who file on other than a calendar monthly
3basis.
4 If any such payment provided for in this Section exceeds
5the taxpayer's liabilities under this Act, the Retailers'
6Occupation Tax Act, the Service Occupation Tax Act and the
7Service Use Tax Act, as shown by an original monthly return,
8the Department shall issue to the taxpayer a credit memorandum
9no later than 30 days after the date of payment, which
10memorandum may be submitted by the taxpayer to the Department
11in payment of tax liability subsequently to be remitted by the
12taxpayer to the Department or be assigned by the taxpayer to a
13similar taxpayer under this Act, the Retailers' Occupation Tax
14Act, the Service Occupation Tax Act or the Service Use Tax Act,
15in accordance with reasonable rules and regulations to be
16prescribed by the Department, except that if such excess
17payment is shown on an original monthly return and is made
18after December 31, 1986, no credit memorandum shall be issued,
19unless requested by the taxpayer. If no such request is made,
20the taxpayer may credit such excess payment against tax
21liability subsequently to be remitted by the taxpayer to the
22Department under this Act, the Retailers' Occupation Tax Act,
23the Service Occupation Tax Act or the Service Use Tax Act, in
24accordance with reasonable rules and regulations prescribed by
25the Department. If the Department subsequently determines that
26all or any part of the credit taken was not actually due to the

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

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

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

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

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

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1support of such purchaser's application for an Illinois
2certificate or other evidence of title or registration to such
3tangible personal property.
4 No retailer's failure or refusal to remit tax under this
5Act precludes a user, who has paid the proper tax to the
6retailer, from obtaining his certificate of title or other
7evidence of title or registration (if titling or registration
8is required) upon satisfying the Department that such user has
9paid the proper tax (if tax is due) to the retailer. The
10Department shall adopt appropriate rules to carry out the
11mandate of this paragraph.
12 If the user who would otherwise pay tax to the retailer
13wants the transaction reporting return filed and the payment
14of tax or proof of exemption made to the Department before the
15retailer is willing to take these actions and such user has not
16paid the tax to the retailer, such user may certify to the fact
17of such delay by the retailer, and may (upon the Department
18being satisfied of the truth of such certification) transmit
19the information required by the transaction reporting return
20and the remittance for tax or proof of exemption directly to
21the Department and obtain his tax receipt or exemption
22determination, in which event the transaction reporting return
23and tax remittance (if a tax payment was required) shall be
24credited by the Department to the proper retailer's account
25with the Department, but without the 2.1% or 1.75% discount
26provided for in this Section being allowed. When the user pays

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1the tax directly to the Department, he shall pay the tax in the
2same amount and in the same form in which it would be remitted
3if the tax had been remitted to the Department by the retailer.
4 Where a retailer collects the tax with respect to the
5selling price of tangible personal property which he sells and
6the purchaser thereafter returns such tangible personal
7property and the retailer refunds the selling price thereof to
8the purchaser, such retailer shall also refund, to the
9purchaser, the tax so collected from the purchaser. When
10filing his return for the period in which he refunds such tax
11to the purchaser, the retailer may deduct the amount of the tax
12so refunded by him to the purchaser from any other use tax
13which such retailer may be required to pay or remit to the
14Department, as shown by such return, if the amount of the tax
15to be deducted was previously remitted to the Department by
16such retailer. If the retailer has not previously remitted the
17amount of such tax to the Department, he is entitled to no
18deduction under this Act upon refunding such tax to the
19purchaser.
20 Any retailer filing a return under this Section shall also
21include (for the purpose of paying tax thereon) the total tax
22covered by such return upon the selling price of tangible
23personal property purchased by him at retail from a retailer,
24but as to which the tax imposed by this Act was not collected
25from the retailer filing such return, and such retailer shall
26remit the amount of such tax to the Department when filing such

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

SB2734- 21 -LRB103 36066 HLH 66153 b
1fund in the State Treasury, 20% of the net revenue realized for
2the preceding month from the 6.25% general rate on the selling
3price of tangible personal property, other than (i) tangible
4personal property which is purchased outside Illinois at
5retail from a retailer and which is titled or registered by an
6agency of this State's government and (ii) aviation fuel sold
7on or after December 1, 2019. This exception for aviation fuel
8only applies for so long as the revenue use requirements of 49
9U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
10 For aviation fuel sold on or after December 1, 2019 and
11before July 1, 2024, each month the Department shall pay into
12the State Aviation Program Fund 20% of the net revenue
13realized for the preceding month from the 6.25% general rate
14on the selling price of aviation fuel, less an amount
15estimated by the Department to be required for refunds of the
1620% portion of the tax on aviation fuel under this Act, which
17amount shall be deposited into the Aviation Fuel Sales Tax
18Refund Fund. For aviation fuel sold on or after July 1, 2024,
19each month the Department shall pay into the State Aviation
20Program Fund 25% of the net revenue realized for the preceding
21month from the 6.25% general rate on the selling price of
22aviation fuel, less an amount estimated by the Department to
23be required for refunds of the 20% or 25% portion of the tax on
24aviation fuel under this Act, as applicable, which amount
25shall be deposited into the Aviation Fuel Sales Tax Refund
26Fund. The Department shall only pay moneys into the State

SB2734- 22 -LRB103 36066 HLH 66153 b
1Aviation Program Fund and the Aviation Fuels Sales Tax Refund
2Fund under this Act for so long as the revenue use requirements
3of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
4State.
5 Beginning August 1, 2000, each month the Department shall
6pay into the State and Local Sales Tax Reform Fund 100% of the
7net revenue realized for the preceding month from the 1.25%
8rate on the selling price of motor fuel and gasohol. If, in any
9month, the tax on sales tax holiday items, as defined in
10Section 3-6, is imposed at the rate of 1.25%, then the
11Department shall pay 100% of the net revenue realized for that
12month from the 1.25% rate on the selling price of sales tax
13holiday items into the State and Local Sales Tax Reform Fund.
14 Beginning January 1, 1990, each month the Department shall
15pay into the Local Government Tax Fund 16% of the net revenue
16realized for the preceding month from the 6.25% general rate
17on the selling price of tangible personal property which is
18purchased outside Illinois at retail from a retailer and which
19is titled or registered by an agency of this State's
20government.
21 Beginning October 1, 2009, each month the Department shall
22pay into the Capital Projects Fund an amount that is equal to
23an amount estimated by the Department to represent 80% of the
24net revenue realized for the preceding month from the sale of
25candy, grooming and hygiene products, and soft drinks that had
26been taxed at a rate of 1% prior to September 1, 2009 but that

SB2734- 23 -LRB103 36066 HLH 66153 b
1are now taxed at 6.25%.
2 Beginning July 1, 2011, each month the Department shall
3pay into the Clean Air Act Permit Fund 80% of the net revenue
4realized for the preceding month from the 6.25% general rate
5on the selling price of sorbents used in Illinois in the
6process of sorbent injection as used to comply with the
7Environmental Protection Act or the federal Clean Air Act, but
8the total payment into the Clean Air Act Permit Fund under this
9Act and the Retailers' Occupation Tax Act shall not exceed
10$2,000,000 in any fiscal year.
11 Beginning July 1, 2013, each month the Department shall
12pay into the Underground Storage Tank Fund from the proceeds
13collected under this Act, the Service Use Tax Act, the Service
14Occupation Tax Act, and the Retailers' Occupation Tax Act an
15amount equal to the average monthly deficit in the Underground
16Storage Tank Fund during the prior year, as certified annually
17by the Illinois Environmental Protection Agency, but the total
18payment into the Underground Storage Tank Fund under this Act,
19the Service Use Tax Act, the Service Occupation Tax Act, and
20the Retailers' Occupation Tax Act shall not exceed $18,000,000
21in any State fiscal year. As used in this paragraph, the
22"average monthly deficit" shall be equal to the difference
23between the average monthly claims for payment by the fund and
24the average monthly revenues deposited into the fund,
25excluding payments made pursuant to this paragraph.
26 Beginning July 1, 2015, of the remainder of the moneys

SB2734- 24 -LRB103 36066 HLH 66153 b
1received by the Department under this Act, the Service Use Tax
2Act, the Service Occupation Tax Act, and the Retailers'
3Occupation Tax Act, each month the Department shall deposit
4$500,000 into the State Crime Laboratory Fund.
5 Of the remainder of the moneys received by the Department
6pursuant to this Act, (a) 1.75% thereof shall be paid into the
7Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
8and after July 1, 1989, 3.8% thereof shall be paid into the
9Build Illinois Fund; provided, however, that if in any fiscal
10year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
11may be, of the moneys received by the Department and required
12to be paid into the Build Illinois Fund pursuant to Section 3
13of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
14Act, Section 9 of the Service Use Tax Act, and Section 9 of the
15Service Occupation Tax Act, such Acts being hereinafter called
16the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
17may be, of moneys being hereinafter called the "Tax Act
18Amount", and (2) the amount transferred to the Build Illinois
19Fund from the State and Local Sales Tax Reform Fund shall be
20less than the Annual Specified Amount (as defined in Section 3
21of the Retailers' Occupation Tax Act), an amount equal to the
22difference shall be immediately paid into the Build Illinois
23Fund from other moneys received by the Department pursuant to
24the Tax Acts; and further provided, that if on the last
25business day of any month the sum of (1) the Tax Act Amount
26required to be deposited into the Build Illinois Bond Account

SB2734- 25 -LRB103 36066 HLH 66153 b
1in the Build Illinois Fund during such month and (2) the amount
2transferred during such month to the Build Illinois Fund from
3the State and Local Sales Tax Reform Fund shall have been less
4than 1/12 of the Annual Specified Amount, an amount equal to
5the difference shall be immediately paid into the Build
6Illinois Fund from other moneys received by the Department
7pursuant to the Tax Acts; and, further provided, that in no
8event shall the payments required under the preceding proviso
9result in aggregate payments into the Build Illinois Fund
10pursuant to this clause (b) for any fiscal year in excess of
11the greater of (i) the Tax Act Amount or (ii) the Annual
12Specified Amount for such fiscal year; and, further provided,
13that the amounts payable into the Build Illinois Fund under
14this clause (b) shall be payable only until such time as the
15aggregate amount on deposit under each trust indenture
16securing Bonds issued and outstanding pursuant to the Build
17Illinois Bond Act is sufficient, taking into account any
18future investment income, to fully provide, in accordance with
19such indenture, for the defeasance of or the payment of the
20principal of, premium, if any, and interest on the Bonds
21secured by such indenture and on any Bonds expected to be
22issued thereafter and all fees and costs payable with respect
23thereto, all as certified by the Director of the Bureau of the
24Budget (now Governor's Office of Management and Budget). If on
25the last business day of any month in which Bonds are
26outstanding pursuant to the Build Illinois Bond Act, the

SB2734- 26 -LRB103 36066 HLH 66153 b
1aggregate of the moneys deposited in the Build Illinois Bond
2Account in the Build Illinois Fund in such month shall be less
3than the amount required to be transferred in such month from
4the Build Illinois Bond Account to the Build Illinois Bond
5Retirement and Interest Fund pursuant to Section 13 of the
6Build Illinois Bond Act, an amount equal to such deficiency
7shall be immediately paid from other moneys received by the
8Department pursuant to the Tax Acts to the Build Illinois
9Fund; provided, however, that any amounts paid to the Build
10Illinois Fund in any fiscal year pursuant to this sentence
11shall be deemed to constitute payments pursuant to clause (b)
12of the preceding sentence and shall reduce the amount
13otherwise payable for such fiscal year pursuant to clause (b)
14of the preceding sentence. The moneys received by the
15Department pursuant to this Act and required to be deposited
16into the Build Illinois Fund are subject to the pledge, claim
17and charge set forth in Section 12 of the Build Illinois Bond
18Act.
19 Subject to payment of amounts into the Build Illinois Fund
20as provided in the preceding paragraph or in any amendment
21thereto hereafter enacted, the following specified monthly
22installment of the amount requested in the certificate of the
23Chairman of the Metropolitan Pier and Exposition Authority
24provided under Section 8.25f of the State Finance Act, but not
25in excess of the sums designated as "Total Deposit", shall be
26deposited in the aggregate from collections under Section 9 of

SB2734- 27 -LRB103 36066 HLH 66153 b
1the Use Tax Act, Section 9 of the Service Use Tax Act, Section
29 of the Service Occupation Tax Act, and Section 3 of the
3Retailers' Occupation Tax Act into the McCormick Place
4Expansion Project Fund in the specified fiscal years.
5Fiscal YearTotal Deposit
61993 $0
71994 53,000,000
81995 58,000,000
91996 61,000,000
101997 64,000,000
111998 68,000,000
121999 71,000,000
132000 75,000,000
142001 80,000,000
152002 93,000,000
162003 99,000,000
172004103,000,000
182005108,000,000
192006113,000,000
202007119,000,000
212008126,000,000
222009132,000,000
232010139,000,000
242011146,000,000
252012153,000,000
262013161,000,000

SB2734- 28 -LRB103 36066 HLH 66153 b
12014170,000,000
22015179,000,000
32016189,000,000
42017199,000,000
52018210,000,000
62019221,000,000
72020233,000,000
82021300,000,000
92022300,000,000
102023300,000,000
112024 300,000,000
122025 300,000,000
132026 300,000,000
142027 375,000,000
152028 375,000,000
162029 375,000,000
172030 375,000,000
182031 375,000,000
192032 375,000,000
202033 375,000,000
212034375,000,000
222035375,000,000
232036450,000,000
24and
25each fiscal year
26thereafter that bonds

SB2734- 29 -LRB103 36066 HLH 66153 b
1are outstanding under
2Section 13.2 of the
3Metropolitan Pier and
4Exposition Authority Act,
5but not after fiscal year 2060.
6 Beginning July 20, 1993 and in each month of each fiscal
7year thereafter, one-eighth of the amount requested in the
8certificate of the Chairman of the Metropolitan Pier and
9Exposition Authority for that fiscal year, less the amount
10deposited into the McCormick Place Expansion Project Fund by
11the State Treasurer in the respective month under subsection
12(g) of Section 13 of the Metropolitan Pier and Exposition
13Authority Act, plus cumulative deficiencies in the deposits
14required under this Section for previous months and years,
15shall be deposited into the McCormick Place Expansion Project
16Fund, until the full amount requested for the fiscal year, but
17not in excess of the amount specified above as "Total
18Deposit", has been deposited.
19 Subject to payment of amounts into the Capital Projects
20Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
21and the McCormick Place Expansion Project Fund pursuant to the
22preceding paragraphs or in any amendments thereto hereafter
23enacted, for aviation fuel sold on or after December 1, 2019,
24the Department shall each month deposit into the Aviation Fuel
25Sales Tax Refund Fund an amount estimated by the Department to
26be required for refunds of the 80% portion of the tax on

SB2734- 30 -LRB103 36066 HLH 66153 b
1aviation fuel under this Act. The Department shall only
2deposit moneys into the Aviation Fuel Sales Tax Refund Fund
3under this paragraph for so long as the revenue use
4requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
5binding on the State.
6 Subject to payment of amounts into the Build Illinois Fund
7and the McCormick Place Expansion Project Fund pursuant to the
8preceding paragraphs or in any amendments thereto hereafter
9enacted, beginning July 1, 1993 and ending on September 30,
102013, the Department shall each month pay into the Illinois
11Tax Increment Fund 0.27% of 80% of the net revenue realized for
12the preceding month from the 6.25% general rate on the selling
13price of tangible personal property.
14 Subject to payment of amounts into the Build Illinois
15Fund, the McCormick Place Expansion Project Fund, the Illinois
16Tax Increment Fund, and the Energy Infrastructure Fund
17pursuant to the preceding paragraphs or in any amendments to
18this Section hereafter enacted, beginning on the first day of
19the first calendar month to occur on or after August 26, 2014
20(the effective date of Public Act 98-1098), each month, from
21the collections made under Section 9 of the Use Tax Act,
22Section 9 of the Service Use Tax Act, Section 9 of the Service
23Occupation Tax Act, and Section 3 of the Retailers' Occupation
24Tax Act, the Department shall pay into the Tax Compliance and
25Administration Fund, to be used, subject to appropriation, to
26fund additional auditors and compliance personnel at the

SB2734- 31 -LRB103 36066 HLH 66153 b
1Department of Revenue, an amount equal to 1/12 of 5% of 80% of
2the cash receipts collected during the preceding fiscal year
3by the Audit Bureau of the Department under the Use Tax Act,
4the Service Use Tax Act, the Service Occupation Tax Act, the
5Retailers' Occupation Tax Act, and associated local occupation
6and use taxes administered by the Department.
7 Subject to payments of amounts into the Build Illinois
8Fund, the McCormick Place Expansion Project Fund, the Illinois
9Tax Increment Fund, and the Tax Compliance and Administration
10Fund as provided in this Section, beginning on July 1, 2018 the
11Department shall pay each month into the Downstate Public
12Transportation Fund the moneys required to be so paid under
13Section 2-3 of the Downstate Public Transportation Act.
14 Subject to successful execution and delivery of a
15public-private agreement between the public agency and private
16entity and completion of the civic build, beginning on July 1,
172023, of the remainder of the moneys received by the
18Department under the Use Tax Act, the Service Use Tax Act, the
19Service Occupation Tax Act, and this Act, the Department shall
20deposit the following specified deposits in the aggregate from
21collections under the Use Tax Act, the Service Use Tax Act, the
22Service Occupation Tax Act, and the Retailers' Occupation Tax
23Act, as required under Section 8.25g of the State Finance Act
24for distribution consistent with the Public-Private
25Partnership for Civic and Transit Infrastructure Project Act.
26The moneys received by the Department pursuant to this Act and

SB2734- 32 -LRB103 36066 HLH 66153 b
1required to be deposited into the Civic and Transit
2Infrastructure Fund are subject to the pledge, claim, and
3charge set forth in Section 25-55 of the Public-Private
4Partnership for Civic and Transit Infrastructure Project Act.
5As used in this paragraph, "civic build", "private entity",
6"public-private agreement", and "public agency" have the
7meanings provided in Section 25-10 of the Public-Private
8Partnership for Civic and Transit Infrastructure Project Act.
9 Fiscal Year............................Total Deposit
10 2024....................................$200,000,000
11 2025....................................$206,000,000
12 2026....................................$212,200,000
13 2027....................................$218,500,000
14 2028....................................$225,100,000
15 2029....................................$288,700,000
16 2030....................................$298,900,000
17 2031....................................$309,300,000
18 2032....................................$320,100,000
19 2033....................................$331,200,000
20 2034....................................$341,200,000
21 2035....................................$351,400,000
22 2036....................................$361,900,000
23 2037....................................$372,800,000
24 2038....................................$384,000,000
25 2039....................................$395,500,000
26 2040....................................$407,400,000

SB2734- 33 -LRB103 36066 HLH 66153 b
1 2041....................................$419,600,000
2 2042....................................$432,200,000
3 2043....................................$445,100,000
4 Beginning July 1, 2021 and until July 1, 2022, subject to
5the payment of amounts into the State and Local Sales Tax
6Reform Fund, the Build Illinois Fund, the McCormick Place
7Expansion Project Fund, the Illinois Tax Increment Fund, and
8the Tax Compliance and Administration Fund as provided in this
9Section, the Department shall pay each month into the Road
10Fund the amount estimated to represent 16% of the net revenue
11realized from the taxes imposed on motor fuel and gasohol.
12Beginning July 1, 2022 and until July 1, 2023, subject to the
13payment of amounts into the State and Local Sales Tax Reform
14Fund, the Build Illinois Fund, the McCormick Place Expansion
15Project Fund, the Illinois Tax Increment Fund, and the Tax
16Compliance and Administration Fund as provided in this
17Section, the Department shall pay each month into the Road
18Fund the amount estimated to represent 32% of the net revenue
19realized from the taxes imposed on motor fuel and gasohol.
20Beginning July 1, 2023 and until July 1, 2024, subject to the
21payment of amounts into the State and Local Sales Tax Reform
22Fund, the Build Illinois Fund, the McCormick Place Expansion
23Project Fund, the Illinois Tax Increment Fund, and the Tax
24Compliance and Administration Fund as provided in this
25Section, the Department shall pay each month into the Road
26Fund the amount estimated to represent 48% of the net revenue

SB2734- 34 -LRB103 36066 HLH 66153 b
1realized from the taxes imposed on motor fuel and gasohol.
2Beginning July 1, 2024 and until July 1, 2025, subject to the
3payment of amounts into the State and Local Sales Tax Reform
4Fund, the Build Illinois Fund, the McCormick Place Expansion
5Project Fund, the Illinois Tax Increment Fund, and the Tax
6Compliance and Administration Fund as provided in this
7Section, the Department shall pay each month into the Road
8Fund the amount estimated to represent 64% of the net revenue
9realized from the taxes imposed on motor fuel and gasohol.
10Beginning on July 1, 2025, subject to the payment of amounts
11into the State and Local Sales Tax Reform Fund, the Build
12Illinois Fund, the McCormick Place Expansion Project Fund, the
13Illinois Tax Increment Fund, and the Tax Compliance and
14Administration Fund as provided in this Section, the
15Department shall pay each month into the Road Fund the amount
16estimated to represent 80% of the net revenue realized from
17the taxes imposed on motor fuel and gasohol. As used in this
18paragraph "motor fuel" has the meaning given to that term in
19Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
20meaning given to that term in Section 3-40 of this Act.
21 Of the remainder of the moneys received by the Department
22pursuant to this Act, 75% thereof shall be paid into the State
23Treasury and 25% shall be reserved in a special account and
24used only for the transfer to the Common School Fund as part of
25the monthly transfer from the General Revenue Fund in
26accordance with Section 8a of the State Finance Act.

SB2734- 35 -LRB103 36066 HLH 66153 b
1 As soon as possible after the first day of each month, upon
2certification of the Department of Revenue, the Comptroller
3shall order transferred and the Treasurer shall transfer from
4the General Revenue Fund to the Motor Fuel Tax Fund an amount
5equal to 1.7% of 80% of the net revenue realized under this Act
6for the second preceding month. Beginning April 1, 2000, this
7transfer is no longer required and shall not be made.
8 Net revenue realized for a month shall be the revenue
9collected by the State pursuant to this Act, less the amount
10paid out during that month as refunds to taxpayers for
11overpayment of liability.
12 For greater simplicity of administration, manufacturers,
13importers and wholesalers whose products are sold at retail in
14Illinois by numerous retailers, and who wish to do so, may
15assume the responsibility for accounting and paying to the
16Department all tax accruing under this Act with respect to
17such sales, if the retailers who are affected do not make
18written objection to the Department to this arrangement.
19(Source: P.A. 102-700, Article 60, Section 60-15, eff.
204-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
21102-1019, eff. 1-1-23; 103-154, eff. 6-30-23; 103-363, eff.
227-28-23.)
23 Section 10. The Service Use Tax Act is amended by changing
24Section 9 as follows:

SB2734- 36 -LRB103 36066 HLH 66153 b
1 (35 ILCS 110/9) (from Ch. 120, par. 439.39)
2 Sec. 9. Each serviceman required or authorized to collect
3the tax herein imposed shall pay to the Department the amount
4of such tax (except as otherwise provided) at the time when he
5is required to file his return for the period during which such
6tax was collected, less a discount of 2.1% prior to January 1,
71990 and 1.75% on and after January 1, 1990, or $5 per calendar
8year, whichever is greater, which is allowed to reimburse the
9serviceman for expenses incurred in collecting the tax,
10keeping records, preparing and filing returns, remitting the
11tax and supplying data to the Department on request. When
12determining the discount allowed under this Section,
13servicemen shall include the amount of tax that would have
14been due at the 1% rate but for the 0% rate imposed under this
15amendatory Act of the 102nd General Assembly. The discount
16under this Section is not allowed for the 1.25% portion of
17taxes paid on aviation fuel that is subject to the revenue use
18requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
19discount allowed under this Section is allowed only for
20returns that are filed in the manner required by this Act. The
21Department may disallow the discount for servicemen whose
22certificate of registration is revoked at the time the return
23is filed, but only if the Department's decision to revoke the
24certificate of registration has become final. A serviceman
25need not remit that part of any tax collected by him to the
26extent that he is required to pay and does pay the tax imposed

SB2734- 37 -LRB103 36066 HLH 66153 b
1by the Service Occupation Tax Act with respect to his sale of
2service involving the incidental transfer by him of the same
3property.
4 Except as provided hereinafter in this Section, on or
5before the twentieth day of each calendar month, such
6serviceman shall file a return for the preceding calendar
7month in accordance with reasonable Rules and Regulations to
8be promulgated by the Department. Such return shall be filed
9on a form prescribed by the Department and shall contain such
10information as the Department may reasonably require. The
11return shall include the gross receipts which were received
12during the preceding calendar month or quarter on the
13following items upon which tax would have been due but for the
140% rate imposed under this amendatory Act of the 102nd General
15Assembly: (i) food for human consumption that is to be
16consumed off the premises where it is sold (other than
17alcoholic beverages, food consisting of or infused with adult
18use cannabis, soft drinks, and food that has been prepared for
19immediate consumption); and (ii) food prepared for immediate
20consumption and transferred incident to a sale of service
21subject to this Act or the Service Occupation Tax Act by an
22entity licensed under the Hospital Licensing Act, the Nursing
23Home Care Act, the Assisted Living and Shared Housing Act, the
24ID/DD Community Care Act, the MC/DD Act, the Specialized
25Mental Health Rehabilitation Act of 2013, or the Child Care
26Act of 1969, or an entity that holds a permit issued pursuant

SB2734- 38 -LRB103 36066 HLH 66153 b
1to the Life Care Facilities Act. The return shall also include
2the amount of tax that would have been due on the items listed
3in the previous sentence but for the 0% rate imposed under this
4amendatory Act of the 102nd General Assembly.
5 On and after January 1, 2018, with respect to servicemen
6whose annual gross receipts average $20,000 or more, all
7returns required to be filed pursuant to this Act shall be
8filed electronically. Servicemen who demonstrate that they do
9not have access to the Internet or demonstrate hardship in
10filing electronically may petition the Department to waive the
11electronic filing requirement.
12 The Department may require returns to be filed on a
13quarterly basis. If so required, a return for each calendar
14quarter shall be filed on or before the twentieth day of the
15calendar month following the end of such calendar quarter. The
16taxpayer shall also file a return with the Department for each
17of the first two months of each calendar quarter, on or before
18the twentieth day of the following calendar month, stating:
19 1. The name of the seller;
20 2. The address of the principal place of business from
21 which he engages in business as a serviceman in this
22 State;
23 3. The total amount of taxable receipts received by
24 him during the preceding calendar month, including
25 receipts from charge and time sales, but less all
26 deductions allowed by law;

SB2734- 39 -LRB103 36066 HLH 66153 b
1 4. The amount of credit provided in Section 2d of this
2 Act;
3 5. The amount of tax due;
4 5-5. The signature of the taxpayer; and
5 6. Such other reasonable information as the Department
6 may require.
7 Each serviceman required or authorized to collect the tax
8imposed by this Act on aviation fuel transferred as an
9incident of a sale of service in this State during the
10preceding calendar month shall, instead of reporting and
11paying tax on aviation fuel as otherwise required by this
12Section, report and pay such tax on a separate aviation fuel
13tax return. The requirements related to the return shall be as
14otherwise provided in this Section. Notwithstanding any other
15provisions of this Act to the contrary, servicemen collecting
16tax on aviation fuel shall file all aviation fuel tax returns
17and shall make all aviation fuel tax payments by electronic
18means in the manner and form required by the Department. For
19purposes of this Section, "aviation fuel" means jet fuel and
20aviation gasoline.
21 If a taxpayer fails to sign a return within 30 days after
22the proper notice and demand for signature by the Department,
23the return shall be considered valid and any amount shown to be
24due on the return shall be deemed assessed.
25 Notwithstanding any other provision of this Act to the
26contrary, servicemen subject to tax on cannabis shall file all

SB2734- 40 -LRB103 36066 HLH 66153 b
1cannabis tax returns and shall make all cannabis tax payments
2by electronic means in the manner and form required by the
3Department.
4 Beginning October 1, 1993, a taxpayer who has an average
5monthly tax liability of $150,000 or more shall make all
6payments required by rules of the Department by electronic
7funds transfer. Beginning October 1, 1994, a taxpayer who has
8an average monthly tax liability of $100,000 or more shall
9make all payments required by rules of the Department by
10electronic funds transfer. Beginning October 1, 1995, a
11taxpayer who has an average monthly tax liability of $50,000
12or more shall make all payments required by rules of the
13Department by electronic funds transfer. Beginning October 1,
142000, a taxpayer who has an annual tax liability of $200,000 or
15more shall make all payments required by rules of the
16Department by electronic funds transfer. The term "annual tax
17liability" shall be the sum of the taxpayer's liabilities
18under this Act, and under all other State and local occupation
19and use tax laws administered by the Department, for the
20immediately preceding calendar year. The term "average monthly
21tax liability" means the sum of the taxpayer's liabilities
22under this Act, and under all other State and local occupation
23and use tax laws administered by the Department, for the
24immediately preceding calendar year divided by 12. Beginning
25on October 1, 2002, a taxpayer who has a tax liability in the
26amount set forth in subsection (b) of Section 2505-210 of the

SB2734- 41 -LRB103 36066 HLH 66153 b
1Department of Revenue Law shall make all payments required by
2rules of the Department by electronic funds transfer.
3 Before August 1 of each year beginning in 1993, the
4Department shall notify all taxpayers required to make
5payments by electronic funds transfer. All taxpayers required
6to make payments by electronic funds transfer shall make those
7payments for a minimum of one year beginning on October 1.
8 Any taxpayer not required to make payments by electronic
9funds transfer may make payments by electronic funds transfer
10with the permission of the Department.
11 All taxpayers required to make payment by electronic funds
12transfer and any taxpayers authorized to voluntarily make
13payments by electronic funds transfer shall make those
14payments in the manner authorized by the Department.
15 The Department shall adopt such rules as are necessary to
16effectuate a program of electronic funds transfer and the
17requirements of this Section.
18 If the serviceman is otherwise required to file a monthly
19return and if the serviceman's average monthly tax liability
20to the Department does not exceed $200, the Department may
21authorize his returns to be filed on a quarter annual basis,
22with the return for January, February and March of a given year
23being due by April 20 of such year; with the return for April,
24May and June of a given year being due by July 20 of such year;
25with the return for July, August and September of a given year
26being due by October 20 of such year, and with the return for

SB2734- 42 -LRB103 36066 HLH 66153 b
1October, November and December of a given year being due by
2January 20 of the following year.
3 If the serviceman is otherwise required to file a monthly
4or quarterly return and if the serviceman's average monthly
5tax liability to the Department does not exceed $50, the
6Department may authorize his returns to be filed on an annual
7basis, with the return for a given year being due by January 20
8of the following year.
9 Such quarter annual and annual returns, as to form and
10substance, shall be subject to the same requirements as
11monthly returns.
12 Notwithstanding any other provision in this Act concerning
13the time within which a serviceman may file his return, in the
14case of any serviceman who ceases to engage in a kind of
15business which makes him responsible for filing returns under
16this Act, such serviceman shall file a final return under this
17Act with the Department not more than 1 month after
18discontinuing such business.
19 Where a serviceman collects the tax with respect to the
20selling price of property which he sells and the purchaser
21thereafter returns such property and the serviceman refunds
22the selling price thereof to the purchaser, such serviceman
23shall also refund, to the purchaser, the tax so collected from
24the purchaser. When filing his return for the period in which
25he refunds such tax to the purchaser, the serviceman may
26deduct the amount of the tax so refunded by him to the

SB2734- 43 -LRB103 36066 HLH 66153 b
1purchaser from any other Service Use Tax, Service Occupation
2Tax, retailers' occupation tax or use tax which such
3serviceman may be required to pay or remit to the Department,
4as shown by such return, provided that the amount of the tax to
5be deducted shall previously have been remitted to the
6Department by such serviceman. If the serviceman shall not
7previously have remitted the amount of such tax to the
8Department, he shall be entitled to no deduction hereunder
9upon refunding such tax to the purchaser.
10 Any serviceman filing a return hereunder shall also
11include the total tax upon the selling price of tangible
12personal property purchased for use by him as an incident to a
13sale of service, and such serviceman shall remit the amount of
14such tax to the Department when filing such return.
15 If experience indicates such action to be practicable, the
16Department may prescribe and furnish a combination or joint
17return which will enable servicemen, who are required to file
18returns hereunder and also under the Service Occupation Tax
19Act, to furnish all the return information required by both
20Acts on the one form.
21 Where the serviceman has more than one business registered
22with the Department under separate registration hereunder,
23such serviceman shall not file each return that is due as a
24single return covering all such registered businesses, but
25shall file separate returns for each such registered business.
26 Beginning January 1, 1990, each month the Department shall

SB2734- 44 -LRB103 36066 HLH 66153 b
1pay into the State and Local Tax Reform Fund, a special fund in
2the State Treasury, the net revenue realized for the preceding
3month from the 1% tax imposed under this Act.
4 Beginning January 1, 1990, each month the Department shall
5pay into the State and Local Sales Tax Reform Fund 20% of the
6net revenue realized for the preceding month from the 6.25%
7general rate on transfers of tangible personal property, other
8than (i) tangible personal property which is purchased outside
9Illinois at retail from a retailer and which is titled or
10registered by an agency of this State's government and (ii)
11aviation fuel sold on or after December 1, 2019. This
12exception for aviation fuel only applies for so long as the
13revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1447133 are binding on the State.
15 For aviation fuel sold on or after December 1, 2019 and
16before July 1, 2024, each month the Department shall pay into
17the State Aviation Program Fund 20% of the net revenue
18realized for the preceding month from the 6.25% general rate
19on the selling price of aviation fuel, less an amount
20estimated by the Department to be required for refunds of the
2120% portion of the tax on aviation fuel under this Act, which
22amount shall be deposited into the Aviation Fuel Sales Tax
23Refund Fund. For aviation fuel sold on or after July 1, 2024,
24each month the Department shall pay into the State Aviation
25Program Fund 25% of the net revenue realized for the preceding
26month from the 6.25% general rate on the selling price of

SB2734- 45 -LRB103 36066 HLH 66153 b
1aviation fuel, less an amount estimated by the Department to
2be required for refunds of the 20% or 25% portion of the tax on
3aviation fuel under this Act, as applicable, which amount
4shall be deposited into the Aviation Fuel Sales Tax Refund
5Fund. The Department shall only pay moneys into the State
6Aviation Program Fund and the Aviation Fuel Sales Tax Refund
7Fund under this Act for so long as the revenue use requirements
8of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
9State.
10 Beginning August 1, 2000, each month the Department shall
11pay into the State and Local Sales Tax Reform Fund 100% of the
12net revenue realized for the preceding month from the 1.25%
13rate on the selling price of motor fuel and gasohol.
14 Beginning October 1, 2009, each month the Department shall
15pay into the Capital Projects Fund an amount that is equal to
16an amount estimated by the Department to represent 80% of the
17net revenue realized for the preceding month from the sale of
18candy, grooming and hygiene products, and soft drinks that had
19been taxed at a rate of 1% prior to September 1, 2009 but that
20are now taxed at 6.25%.
21 Beginning July 1, 2013, each month the Department shall
22pay into the Underground Storage Tank Fund from the proceeds
23collected under this Act, the Use Tax Act, the Service
24Occupation Tax Act, and the Retailers' Occupation Tax Act an
25amount equal to the average monthly deficit in the Underground
26Storage Tank Fund during the prior year, as certified annually

SB2734- 46 -LRB103 36066 HLH 66153 b
1by the Illinois Environmental Protection Agency, but the total
2payment into the Underground Storage Tank Fund under this Act,
3the Use Tax Act, the Service Occupation Tax Act, and the
4Retailers' Occupation Tax Act shall not exceed $18,000,000 in
5any State fiscal year. As used in this paragraph, the "average
6monthly deficit" shall be equal to the difference between the
7average monthly claims for payment by the fund and the average
8monthly revenues deposited into the fund, excluding payments
9made pursuant to this paragraph.
10 Beginning July 1, 2015, of the remainder of the moneys
11received by the Department under the Use Tax Act, this Act, the
12Service Occupation Tax Act, and the Retailers' Occupation Tax
13Act, each month the Department shall deposit $500,000 into the
14State Crime Laboratory Fund.
15 Of the remainder of the moneys received by the Department
16pursuant to this Act, (a) 1.75% thereof shall be paid into the
17Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
18and after July 1, 1989, 3.8% thereof shall be paid into the
19Build Illinois Fund; provided, however, that if in any fiscal
20year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
21may be, of the moneys received by the Department and required
22to be paid into the Build Illinois Fund pursuant to Section 3
23of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
24Act, Section 9 of the Service Use Tax Act, and Section 9 of the
25Service Occupation Tax Act, such Acts being hereinafter called
26the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case

SB2734- 47 -LRB103 36066 HLH 66153 b
1may be, of moneys being hereinafter called the "Tax Act
2Amount", and (2) the amount transferred to the Build Illinois
3Fund from the State and Local Sales Tax Reform Fund shall be
4less than the Annual Specified Amount (as defined in Section 3
5of the Retailers' Occupation Tax Act), an amount equal to the
6difference shall be immediately paid into the Build Illinois
7Fund from other moneys received by the Department pursuant to
8the Tax Acts; and further provided, that if on the last
9business day of any month the sum of (1) the Tax Act Amount
10required to be deposited into the Build Illinois Bond Account
11in the Build Illinois Fund during such month and (2) the amount
12transferred during such month to the Build Illinois Fund from
13the State and Local Sales Tax Reform Fund shall have been less
14than 1/12 of the Annual Specified Amount, an amount equal to
15the difference shall be immediately paid into the Build
16Illinois Fund from other moneys received by the Department
17pursuant to the Tax Acts; and, further provided, that in no
18event shall the payments required under the preceding proviso
19result in aggregate payments into the Build Illinois Fund
20pursuant to this clause (b) for any fiscal year in excess of
21the greater of (i) the Tax Act Amount or (ii) the Annual
22Specified Amount for such fiscal year; and, further provided,
23that the amounts payable into the Build Illinois Fund under
24this clause (b) shall be payable only until such time as the
25aggregate amount on deposit under each trust indenture
26securing Bonds issued and outstanding pursuant to the Build

SB2734- 48 -LRB103 36066 HLH 66153 b
1Illinois Bond Act is sufficient, taking into account any
2future investment income, to fully provide, in accordance with
3such indenture, for the defeasance of or the payment of the
4principal of, premium, if any, and interest on the Bonds
5secured by such indenture and on any Bonds expected to be
6issued thereafter and all fees and costs payable with respect
7thereto, all as certified by the Director of the Bureau of the
8Budget (now Governor's Office of Management and Budget). If on
9the last business day of any month in which Bonds are
10outstanding pursuant to the Build Illinois Bond Act, the
11aggregate of the moneys deposited in the Build Illinois Bond
12Account in the Build Illinois Fund in such month shall be less
13than the amount required to be transferred in such month from
14the Build Illinois Bond Account to the Build Illinois Bond
15Retirement and Interest Fund pursuant to Section 13 of the
16Build Illinois Bond Act, an amount equal to such deficiency
17shall be immediately paid from other moneys received by the
18Department pursuant to the Tax Acts to the Build Illinois
19Fund; provided, however, that any amounts paid to the Build
20Illinois Fund in any fiscal year pursuant to this sentence
21shall be deemed to constitute payments pursuant to clause (b)
22of the preceding sentence and shall reduce the amount
23otherwise payable for such fiscal year pursuant to clause (b)
24of the preceding sentence. The moneys received by the
25Department pursuant to this Act and required to be deposited
26into the Build Illinois Fund are subject to the pledge, claim

SB2734- 49 -LRB103 36066 HLH 66153 b
1and charge set forth in Section 12 of the Build Illinois Bond
2Act.
3 Subject to payment of amounts into the Build Illinois Fund
4as provided in the preceding paragraph or in any amendment
5thereto hereafter enacted, the following specified monthly
6installment of the amount requested in the certificate of the
7Chairman of the Metropolitan Pier and Exposition Authority
8provided under Section 8.25f of the State Finance Act, but not
9in excess of the sums designated as "Total Deposit", shall be
10deposited in the aggregate from collections under Section 9 of
11the Use Tax Act, Section 9 of the Service Use Tax Act, Section
129 of the Service Occupation Tax Act, and Section 3 of the
13Retailers' Occupation Tax Act into the McCormick Place
14Expansion Project Fund in the specified fiscal years.
15Fiscal YearTotal Deposit
161993 $0
171994 53,000,000
181995 58,000,000
191996 61,000,000
201997 64,000,000
211998 68,000,000
221999 71,000,000
232000 75,000,000
242001 80,000,000
252002 93,000,000

SB2734- 50 -LRB103 36066 HLH 66153 b
12003 99,000,000
22004103,000,000
32005108,000,000
42006113,000,000
52007119,000,000
62008126,000,000
72009132,000,000
82010139,000,000
92011146,000,000
102012153,000,000
112013161,000,000
122014170,000,000
132015179,000,000
142016189,000,000
152017199,000,000
162018210,000,000
172019221,000,000
182020233,000,000
192021300,000,000
202022300,000,000
212023300,000,000
222024 300,000,000
232025 300,000,000
242026 300,000,000
252027 375,000,000
262028 375,000,000

SB2734- 51 -LRB103 36066 HLH 66153 b
12029 375,000,000
22030 375,000,000
32031 375,000,000
42032 375,000,000
52033 375,000,000
62034375,000,000
72035375,000,000
82036450,000,000
9and
10each fiscal year
11thereafter that bonds
12are outstanding under
13Section 13.2 of the
14Metropolitan Pier and
15Exposition Authority Act,
16but not after fiscal year 2060.
17 Beginning July 20, 1993 and in each month of each fiscal
18year thereafter, one-eighth of the amount requested in the
19certificate of the Chairman of the Metropolitan Pier and
20Exposition Authority for that fiscal year, less the amount
21deposited into the McCormick Place Expansion Project Fund by
22the State Treasurer in the respective month under subsection
23(g) of Section 13 of the Metropolitan Pier and Exposition
24Authority Act, plus cumulative deficiencies in the deposits
25required under this Section for previous months and years,
26shall be deposited into the McCormick Place Expansion Project

SB2734- 52 -LRB103 36066 HLH 66153 b
1Fund, until the full amount requested for the fiscal year, but
2not in excess of the amount specified above as "Total
3Deposit", has been deposited.
4 Subject to payment of amounts into the Capital Projects
5Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
6and the McCormick Place Expansion Project Fund pursuant to the
7preceding paragraphs or in any amendments thereto hereafter
8enacted, for aviation fuel sold on or after December 1, 2019,
9the Department shall each month deposit into the Aviation Fuel
10Sales Tax Refund Fund an amount estimated by the Department to
11be required for refunds of the 80% portion of the tax on
12aviation fuel under this Act. The Department shall only
13deposit moneys into the Aviation Fuel Sales Tax Refund Fund
14under this paragraph for so long as the revenue use
15requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
16binding on the State.
17 Subject to payment of amounts into the Build Illinois Fund
18and the McCormick Place Expansion Project Fund pursuant to the
19preceding paragraphs or in any amendments thereto hereafter
20enacted, beginning July 1, 1993 and ending on September 30,
212013, the Department shall each month pay into the Illinois
22Tax Increment Fund 0.27% of 80% of the net revenue realized for
23the preceding month from the 6.25% general rate on the selling
24price of tangible personal property.
25 Subject to payment of amounts into the Build Illinois
26Fund, the McCormick Place Expansion Project Fund, the Illinois

SB2734- 53 -LRB103 36066 HLH 66153 b
1Tax Increment Fund, pursuant to the preceding paragraphs or in
2any amendments to this Section hereafter enacted, beginning on
3the first day of the first calendar month to occur on or after
4August 26, 2014 (the effective date of Public Act 98-1098),
5each month, from the collections made under Section 9 of the
6Use Tax Act, Section 9 of the Service Use Tax Act, Section 9 of
7the Service Occupation Tax Act, and Section 3 of the
8Retailers' Occupation Tax Act, the Department shall pay into
9the Tax Compliance and Administration Fund, to be used,
10subject to appropriation, to fund additional auditors and
11compliance personnel at the Department of Revenue, an amount
12equal to 1/12 of 5% of 80% of the cash receipts collected
13during the preceding fiscal year by the Audit Bureau of the
14Department under the Use Tax Act, the Service Use Tax Act, the
15Service Occupation Tax Act, the Retailers' Occupation Tax Act,
16and associated local occupation and use taxes administered by
17the Department.
18 Subject to payments of amounts into the Build Illinois
19Fund, the McCormick Place Expansion Project Fund, the Illinois
20Tax Increment Fund, and the Tax Compliance and Administration
21Fund as provided in this Section, beginning on July 1, 2018 the
22Department shall pay each month into the Downstate Public
23Transportation Fund the moneys required to be so paid under
24Section 2-3 of the Downstate Public Transportation Act.
25 Subject to successful execution and delivery of a
26public-private agreement between the public agency and private

SB2734- 54 -LRB103 36066 HLH 66153 b
1entity and completion of the civic build, beginning on July 1,
22023, of the remainder of the moneys received by the
3Department under the Use Tax Act, the Service Use Tax Act, the
4Service Occupation Tax Act, and this Act, the Department shall
5deposit the following specified deposits in the aggregate from
6collections under the Use Tax Act, the Service Use Tax Act, the
7Service Occupation Tax Act, and the Retailers' Occupation Tax
8Act, as required under Section 8.25g of the State Finance Act
9for distribution consistent with the Public-Private
10Partnership for Civic and Transit Infrastructure Project Act.
11The moneys received by the Department pursuant to this Act and
12required to be deposited into the Civic and Transit
13Infrastructure Fund are subject to the pledge, claim, and
14charge set forth in Section 25-55 of the Public-Private
15Partnership for Civic and Transit Infrastructure Project Act.
16As used in this paragraph, "civic build", "private entity",
17"public-private agreement", and "public agency" have the
18meanings provided in Section 25-10 of the Public-Private
19Partnership for Civic and Transit Infrastructure Project Act.
20 Fiscal Year............................Total Deposit
21 2024....................................$200,000,000
22 2025....................................$206,000,000
23 2026....................................$212,200,000
24 2027....................................$218,500,000
25 2028....................................$225,100,000
26 2029....................................$288,700,000

SB2734- 55 -LRB103 36066 HLH 66153 b
1 2030....................................$298,900,000
2 2031....................................$309,300,000
3 2032....................................$320,100,000
4 2033....................................$331,200,000
5 2034....................................$341,200,000
6 2035....................................$351,400,000
7 2036....................................$361,900,000
8 2037....................................$372,800,000
9 2038....................................$384,000,000
10 2039....................................$395,500,000
11 2040....................................$407,400,000
12 2041....................................$419,600,000
13 2042....................................$432,200,000
14 2043....................................$445,100,000
15 Beginning July 1, 2021 and until July 1, 2022, subject to
16the payment of amounts into the State and Local Sales Tax
17Reform Fund, the Build Illinois Fund, the McCormick Place
18Expansion Project Fund, the Energy Infrastructure Fund, and
19the Tax Compliance and Administration Fund as provided in this
20Section, the Department shall pay each month into the Road
21Fund the amount estimated to represent 16% of the net revenue
22realized from the taxes imposed on motor fuel and gasohol.
23Beginning July 1, 2022 and until July 1, 2023, subject to the
24payment of amounts into the State and Local Sales Tax Reform
25Fund, the Build Illinois Fund, the McCormick Place Expansion
26Project Fund, the Illinois Tax Increment Fund, and the Tax

SB2734- 56 -LRB103 36066 HLH 66153 b
1Compliance and Administration Fund as provided in this
2Section, the Department shall pay each month into the Road
3Fund the amount estimated to represent 32% of the net revenue
4realized from the taxes imposed on motor fuel and gasohol.
5Beginning July 1, 2023 and until July 1, 2024, subject to the
6payment of amounts into the State and Local Sales Tax Reform
7Fund, the Build Illinois Fund, the McCormick Place Expansion
8Project Fund, the Illinois Tax Increment Fund, and the Tax
9Compliance and Administration Fund as provided in this
10Section, the Department shall pay each month into the Road
11Fund the amount estimated to represent 48% of the net revenue
12realized from the taxes imposed on motor fuel and gasohol.
13Beginning July 1, 2024 and until July 1, 2025, subject to the
14payment of amounts into the State and Local Sales Tax Reform
15Fund, the Build Illinois Fund, the McCormick Place Expansion
16Project Fund, the Illinois Tax Increment Fund, and the Tax
17Compliance and Administration Fund as provided in this
18Section, the Department shall pay each month into the Road
19Fund the amount estimated to represent 64% of the net revenue
20realized from the taxes imposed on motor fuel and gasohol.
21Beginning on July 1, 2025, subject to the payment of amounts
22into the State and Local Sales Tax Reform Fund, the Build
23Illinois Fund, the McCormick Place Expansion Project Fund, the
24Illinois Tax Increment Fund, and the Tax Compliance and
25Administration Fund as provided in this Section, the
26Department shall pay each month into the Road Fund the amount

SB2734- 57 -LRB103 36066 HLH 66153 b
1estimated to represent 80% of the net revenue realized from
2the taxes imposed on motor fuel and gasohol. As used in this
3paragraph "motor fuel" has the meaning given to that term in
4Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
5meaning given to that term in Section 3-40 of the Use Tax Act.
6 Of the remainder of the moneys received by the Department
7pursuant to this Act, 75% thereof shall be paid into the
8General Revenue Fund of the State Treasury and 25% shall be
9reserved in a special account and used only for the transfer to
10the Common School Fund as part of the monthly transfer from the
11General Revenue Fund in accordance with Section 8a of the
12State Finance Act.
13 As soon as possible after the first day of each month, upon
14certification of the Department of Revenue, the Comptroller
15shall order transferred and the Treasurer shall transfer from
16the General Revenue Fund to the Motor Fuel Tax Fund an amount
17equal to 1.7% of 80% of the net revenue realized under this Act
18for the second preceding month. Beginning April 1, 2000, this
19transfer is no longer required and shall not be made.
20 Net revenue realized for a month shall be the revenue
21collected by the State pursuant to this Act, less the amount
22paid out during that month as refunds to taxpayers for
23overpayment of liability.
24(Source: P.A. 102-700, eff. 4-19-22; 103-363, eff. 7-28-23.)
25 Section 15. The Service Occupation Tax Act is amended by

SB2734- 58 -LRB103 36066 HLH 66153 b
1changing Section 9 as follows:
2 (35 ILCS 115/9) (from Ch. 120, par. 439.109)
3 Sec. 9. Each serviceman required or authorized to collect
4the tax herein imposed shall pay to the Department the amount
5of such tax at the time when he is required to file his return
6for the period during which such tax was collectible, less a
7discount of 2.1% prior to January 1, 1990, and 1.75% on and
8after January 1, 1990, or $5 per calendar year, whichever is
9greater, which is allowed to reimburse the serviceman for
10expenses incurred in collecting the tax, keeping records,
11preparing and filing returns, remitting the tax, and supplying
12data to the Department on request. When determining the
13discount allowed under this Section, servicemen shall include
14the amount of tax that would have been due at the 1% rate but
15for the 0% rate imposed under Public Act 102-700 this
16amendatory Act of the 102nd General Assembly. The discount
17under this Section is not allowed for the 1.25% portion of
18taxes paid on aviation fuel that is subject to the revenue use
19requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
20discount allowed under this Section is allowed only for
21returns that are filed in the manner required by this Act. The
22Department may disallow the discount for servicemen whose
23certificate of registration is revoked at the time the return
24is filed, but only if the Department's decision to revoke the
25certificate of registration has become final.

SB2734- 59 -LRB103 36066 HLH 66153 b
1 Where such tangible personal property is sold under a
2conditional sales contract, or under any other form of sale
3wherein the payment of the principal sum, or a part thereof, is
4extended beyond the close of the period for which the return is
5filed, the serviceman, in collecting the tax may collect, for
6each tax return period, only the tax applicable to the part of
7the selling price actually received during such tax return
8period.
9 Except as provided hereinafter in this Section, on or
10before the twentieth day of each calendar month, such
11serviceman shall file a return for the preceding calendar
12month in accordance with reasonable rules and regulations to
13be promulgated by the Department of Revenue. Such return shall
14be filed on a form prescribed by the Department and shall
15contain such information as the Department may reasonably
16require. The return shall include the gross receipts which
17were received during the preceding calendar month or quarter
18on the following items upon which tax would have been due but
19for the 0% rate imposed under Public Act 102-700 this
20amendatory Act of the 102nd General Assembly: (i) food for
21human consumption that is to be consumed off the premises
22where it is sold (other than alcoholic beverages, food
23consisting of or infused with adult use cannabis, soft drinks,
24and food that has been prepared for immediate consumption);
25and (ii) food prepared for immediate consumption and
26transferred incident to a sale of service subject to this Act

SB2734- 60 -LRB103 36066 HLH 66153 b
1or the Service Use Tax Act by an entity licensed under the
2Hospital Licensing Act, the Nursing Home Care Act, the
3Assisted Living and Shared Housing Act, the ID/DD Community
4Care Act, the MC/DD Act, the Specialized Mental Health
5Rehabilitation Act of 2013, or the Child Care Act of 1969, or
6an entity that holds a permit issued pursuant to the Life Care
7Facilities Act. The return shall also include the amount of
8tax that would have been due on the items listed in the
9previous sentence but for the 0% rate imposed under Public Act
10102-700 this amendatory Act of the 102nd General Assembly.
11 On and after January 1, 2018, with respect to servicemen
12whose annual gross receipts average $20,000 or more, all
13returns required to be filed pursuant to this Act shall be
14filed electronically. Servicemen who demonstrate that they do
15not have access to the Internet or demonstrate hardship in
16filing electronically may petition the Department to waive the
17electronic filing requirement.
18 The Department may require returns to be filed on a
19quarterly basis. If so required, a return for each calendar
20quarter shall be filed on or before the twentieth day of the
21calendar month following the end of such calendar quarter. The
22taxpayer shall also file a return with the Department for each
23of the first two months of each calendar quarter, on or before
24the twentieth day of the following calendar month, stating:
25 1. The name of the seller;
26 2. The address of the principal place of business from

SB2734- 61 -LRB103 36066 HLH 66153 b
1 which he engages in business as a serviceman in this
2 State;
3 3. The total amount of taxable receipts received by
4 him during the preceding calendar month, including
5 receipts from charge and time sales, but less all
6 deductions allowed by law;
7 4. The amount of credit provided in Section 2d of this
8 Act;
9 5. The amount of tax due;
10 5-5. The signature of the taxpayer; and
11 6. Such other reasonable information as the Department
12 may require.
13 Each serviceman required or authorized to collect the tax
14herein imposed on aviation fuel acquired as an incident to the
15purchase of a service in this State during the preceding
16calendar month shall, instead of reporting and paying tax as
17otherwise required by this Section, report and pay such tax on
18a separate aviation fuel tax return. The requirements related
19to the return shall be as otherwise provided in this Section.
20Notwithstanding any other provisions of this Act to the
21contrary, servicemen transferring aviation fuel incident to
22sales of service shall file all aviation fuel tax returns and
23shall make all aviation fuel tax payments by electronic means
24in the manner and form required by the Department. For
25purposes of this Section, "aviation fuel" means jet fuel and
26aviation gasoline.

SB2734- 62 -LRB103 36066 HLH 66153 b
1 If a taxpayer fails to sign a return within 30 days after
2the proper notice and demand for signature by the Department,
3the return shall be considered valid and any amount shown to be
4due on the return shall be deemed assessed.
5 Notwithstanding any other provision of this Act to the
6contrary, servicemen subject to tax on cannabis shall file all
7cannabis tax returns and shall make all cannabis tax payments
8by electronic means in the manner and form required by the
9Department.
10 Prior to October 1, 2003, and on and after September 1,
112004 a serviceman may accept a Manufacturer's Purchase Credit
12certification from a purchaser in satisfaction of Service Use
13Tax as provided in Section 3-70 of the Service Use Tax Act if
14the purchaser provides the appropriate documentation as
15required by Section 3-70 of the Service Use Tax Act. A
16Manufacturer's Purchase Credit certification, accepted prior
17to October 1, 2003 or on or after September 1, 2004 by a
18serviceman as provided in Section 3-70 of the Service Use Tax
19Act, may be used by that serviceman to satisfy Service
20Occupation Tax liability in the amount claimed in the
21certification, not to exceed 6.25% of the receipts subject to
22tax from a qualifying purchase. A Manufacturer's Purchase
23Credit reported on any original or amended return filed under
24this Act after October 20, 2003 for reporting periods prior to
25September 1, 2004 shall be disallowed. Manufacturer's Purchase
26Credit reported on annual returns due on or after January 1,

SB2734- 63 -LRB103 36066 HLH 66153 b
12005 will be disallowed for periods prior to September 1,
22004. No Manufacturer's Purchase Credit may be used after
3September 30, 2003 through August 31, 2004 to satisfy any tax
4liability imposed under this Act, including any audit
5liability.
6 Beginning on July 1, 2023 and through December 31, 2032, a
7serviceman may accept a Sustainable Aviation Fuel Purchase
8Credit certification from an air common carrier-purchaser in
9satisfaction of Service Use Tax as provided in Section 3-72 of
10the Service Use Tax Act if the purchaser provides the
11appropriate documentation as required by Section 3-72 of the
12Service Use Tax Act. A Sustainable Aviation Fuel Purchase
13Credit certification accepted by a serviceman in accordance
14with this paragraph may be used by that serviceman to satisfy
15service occupation tax liability (but not in satisfaction of
16penalty or interest) in the amount claimed in the
17certification, not to exceed 6.25% of the receipts subject to
18tax from a sale of aviation fuel. In addition, for a sale of
19aviation fuel to qualify to earn the Sustainable Aviation Fuel
20Purchase Credit, servicemen must retain in their books and
21records a certification from the producer of the aviation fuel
22that the aviation fuel sold by the serviceman and for which a
23sustainable aviation fuel purchase credit was earned meets the
24definition of sustainable aviation fuel under Section 3-72 of
25the Service Use Tax Act. The documentation must include detail
26sufficient for the Department to determine the number of

SB2734- 64 -LRB103 36066 HLH 66153 b
1gallons of sustainable aviation fuel sold.
2 If the serviceman's average monthly tax liability to the
3Department does not exceed $200, the Department may authorize
4his returns to be filed on a quarter annual basis, with the
5return for January, February, and March of a given year being
6due by April 20 of such year; with the return for April, May,
7and June of a given year being due by July 20 of such year;
8with the return for July, August, and September of a given year
9being due by October 20 of such year, and with the return for
10October, November, and December of a given year being due by
11January 20 of the following year.
12 If the serviceman's average monthly tax liability to the
13Department does not exceed $50, the Department may authorize
14his returns to be filed on an annual basis, with the return for
15a given year being due by January 20 of the following year.
16 Such quarter annual and annual returns, as to form and
17substance, shall be subject to the same requirements as
18monthly returns.
19 Notwithstanding any other provision in this Act concerning
20the time within which a serviceman may file his return, in the
21case of any serviceman who ceases to engage in a kind of
22business which makes him responsible for filing returns under
23this Act, such serviceman shall file a final return under this
24Act with the Department not more than one 1 month after
25discontinuing such business.
26 Beginning October 1, 1993, a taxpayer who has an average

SB2734- 65 -LRB103 36066 HLH 66153 b
1monthly tax liability of $150,000 or more shall make all
2payments required by rules of the Department by electronic
3funds transfer. Beginning October 1, 1994, a taxpayer who has
4an average monthly tax liability of $100,000 or more shall
5make all payments required by rules of the Department by
6electronic funds transfer. Beginning October 1, 1995, a
7taxpayer who has an average monthly tax liability of $50,000
8or more shall make all payments required by rules of the
9Department by electronic funds transfer. Beginning October 1,
102000, a taxpayer who has an annual tax liability of $200,000 or
11more shall make all payments required by rules of the
12Department by electronic funds transfer. The term "annual tax
13liability" shall be the sum of the taxpayer's liabilities
14under this Act, and under all other State and local occupation
15and use tax laws administered by the Department, for the
16immediately preceding calendar year. The term "average monthly
17tax liability" means the sum of the taxpayer's liabilities
18under this Act, and under all other State and local occupation
19and use tax laws administered by the Department, for the
20immediately preceding calendar year divided by 12. Beginning
21on October 1, 2002, a taxpayer who has a tax liability in the
22amount set forth in subsection (b) of Section 2505-210 of the
23Department of Revenue Law shall make all payments required by
24rules of the Department by electronic funds transfer.
25 Before August 1 of each year beginning in 1993, the
26Department shall notify all taxpayers required to make

SB2734- 66 -LRB103 36066 HLH 66153 b
1payments by electronic funds transfer. All taxpayers required
2to make payments by electronic funds transfer shall make those
3payments for a minimum of one year beginning on October 1.
4 Any taxpayer not required to make payments by electronic
5funds transfer may make payments by electronic funds transfer
6with the permission of the Department.
7 All taxpayers required to make payment by electronic funds
8transfer and any taxpayers authorized to voluntarily make
9payments by electronic funds transfer shall make those
10payments in the manner authorized by the Department.
11 The Department shall adopt such rules as are necessary to
12effectuate a program of electronic funds transfer and the
13requirements of this Section.
14 Where a serviceman collects the tax with respect to the
15selling price of tangible personal property which he sells and
16the purchaser thereafter returns such tangible personal
17property and the serviceman refunds the selling price thereof
18to the purchaser, such serviceman shall also refund, to the
19purchaser, the tax so collected from the purchaser. When
20filing his return for the period in which he refunds such tax
21to the purchaser, the serviceman may deduct the amount of the
22tax so refunded by him to the purchaser from any other Service
23Occupation Tax, Service Use Tax, Retailers' Occupation Tax, or
24Use Tax which such serviceman may be required to pay or remit
25to the Department, as shown by such return, provided that the
26amount of the tax to be deducted shall previously have been

SB2734- 67 -LRB103 36066 HLH 66153 b
1remitted to the Department by such serviceman. If the
2serviceman shall not previously have remitted the amount of
3such tax to the Department, he shall be entitled to no
4deduction hereunder upon refunding such tax to the purchaser.
5 If experience indicates such action to be practicable, the
6Department may prescribe and furnish a combination or joint
7return which will enable servicemen, who are required to file
8returns hereunder and also under the Retailers' Occupation Tax
9Act, the Use Tax Act, or the Service Use Tax Act, to furnish
10all the return information required by all said Acts on the one
11form.
12 Where the serviceman has more than one business registered
13with the Department under separate registrations hereunder,
14such serviceman shall file separate returns for each
15registered business.
16 Beginning January 1, 1990, each month the Department shall
17pay into the Local Government Tax Fund the revenue realized
18for the preceding month from the 1% tax imposed under this Act.
19 Beginning January 1, 1990, each month the Department shall
20pay into the County and Mass Transit District Fund 4% of the
21revenue realized for the preceding month from the 6.25%
22general rate on sales of tangible personal property other than
23aviation fuel sold on or after December 1, 2019. This
24exception for aviation fuel only applies for so long as the
25revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2647133 are binding on the State.

SB2734- 68 -LRB103 36066 HLH 66153 b
1 Beginning August 1, 2000, each month the Department shall
2pay into the County and Mass Transit District Fund 20% of the
3net revenue realized for the preceding month from the 1.25%
4rate on the selling price of motor fuel and gasohol.
5 Beginning January 1, 1990, each month the Department shall
6pay into the Local Government Tax Fund 16% of the revenue
7realized for the preceding month from the 6.25% general rate
8on transfers of tangible personal property other than aviation
9fuel sold on or after December 1, 2019. This exception for
10aviation fuel only applies for so long as the revenue use
11requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
12binding on the State.
13 For aviation fuel sold on or after December 1, 2019 and
14before July 1, 2024, each month the Department shall pay into
15the State Aviation Program Fund 20% of the net revenue
16realized for the preceding month from the 6.25% general rate
17on the selling price of aviation fuel, less an amount
18estimated by the Department to be required for refunds of the
1920% portion of the tax on aviation fuel under this Act, which
20amount shall be deposited into the Aviation Fuel Sales Tax
21Refund Fund. For aviation fuel sold on or after July 1, 2024,
22each month the Department shall pay into the State Aviation
23Program Fund 25% of the net revenue realized for the preceding
24month from the 6.25% general rate on the selling price of
25aviation fuel, less an amount estimated by the Department to
26be required for refunds of the 20% or 25% portion of the tax on

SB2734- 69 -LRB103 36066 HLH 66153 b
1aviation fuel under this Act, as applicable, which amount
2shall be deposited into the Aviation Fuel Sales Tax Refund
3Fund. The Department shall only pay moneys into the State
4Aviation Program Fund and the Aviation Fuel Sales Tax Refund
5Fund under this Act for so long as the revenue use requirements
6of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
7State.
8 Beginning August 1, 2000, each month the Department shall
9pay into the Local Government Tax Fund 80% of the net revenue
10realized for the preceding month from the 1.25% rate on the
11selling price of motor fuel and gasohol.
12 Beginning October 1, 2009, each month the Department shall
13pay into the Capital Projects Fund an amount that is equal to
14an amount estimated by the Department to represent 80% of the
15net revenue realized for the preceding month from the sale of
16candy, grooming and hygiene products, and soft drinks that had
17been taxed at a rate of 1% prior to September 1, 2009 but that
18are now taxed at 6.25%.
19 Beginning July 1, 2013, each month the Department shall
20pay into the Underground Storage Tank Fund from the proceeds
21collected under this Act, the Use Tax Act, the Service Use Tax
22Act, and the Retailers' Occupation Tax Act an amount equal to
23the average monthly deficit in the Underground Storage Tank
24Fund during the prior year, as certified annually by the
25Illinois Environmental Protection Agency, but the total
26payment into the Underground Storage Tank Fund under this Act,

SB2734- 70 -LRB103 36066 HLH 66153 b
1the Use Tax Act, the Service Use Tax Act, and the Retailers'
2Occupation Tax Act shall not exceed $18,000,000 in any State
3fiscal year. As used in this paragraph, the "average monthly
4deficit" shall be equal to the difference between the average
5monthly claims for payment by the fund and the average monthly
6revenues deposited into the fund, excluding payments made
7pursuant to this paragraph.
8 Beginning July 1, 2015, of the remainder of the moneys
9received by the Department under the Use Tax Act, the Service
10Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
11each month the Department shall deposit $500,000 into the
12State Crime Laboratory Fund.
13 Of the remainder of the moneys received by the Department
14pursuant to this Act, (a) 1.75% thereof shall be paid into the
15Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
16and after July 1, 1989, 3.8% thereof shall be paid into the
17Build Illinois Fund; provided, however, that if in any fiscal
18year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
19may be, of the moneys received by the Department and required
20to be paid into the Build Illinois Fund pursuant to Section 3
21of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
22Act, Section 9 of the Service Use Tax Act, and Section 9 of the
23Service Occupation Tax Act, such Acts being hereinafter called
24the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
25may be, of moneys being hereinafter called the "Tax Act
26Amount", and (2) the amount transferred to the Build Illinois

SB2734- 71 -LRB103 36066 HLH 66153 b
1Fund from the State and Local Sales Tax Reform Fund shall be
2less than the Annual Specified Amount (as defined in Section 3
3of the Retailers' Occupation Tax Act), an amount equal to the
4difference shall be immediately paid into the Build Illinois
5Fund from other moneys received by the Department pursuant to
6the Tax Acts; and further provided, that if on the last
7business day of any month the sum of (1) the Tax Act Amount
8required to be deposited into the Build Illinois Account in
9the Build Illinois Fund during such month and (2) the amount
10transferred during such month to the Build Illinois Fund from
11the State and Local Sales Tax Reform Fund shall have been less
12than 1/12 of the Annual Specified Amount, an amount equal to
13the difference shall be immediately paid into the Build
14Illinois Fund from other moneys received by the Department
15pursuant to the Tax Acts; and, further provided, that in no
16event shall the payments required under the preceding proviso
17result in aggregate payments into the Build Illinois Fund
18pursuant to this clause (b) for any fiscal year in excess of
19the greater of (i) the Tax Act Amount or (ii) the Annual
20Specified Amount for such fiscal year; and, further provided,
21that the amounts payable into the Build Illinois Fund under
22this clause (b) shall be payable only until such time as the
23aggregate amount on deposit under each trust indenture
24securing Bonds issued and outstanding pursuant to the Build
25Illinois Bond Act is sufficient, taking into account any
26future investment income, to fully provide, in accordance with

SB2734- 72 -LRB103 36066 HLH 66153 b
1such indenture, for the defeasance of or the payment of the
2principal of, premium, if any, and interest on the Bonds
3secured by such indenture and on any Bonds expected to be
4issued thereafter and all fees and costs payable with respect
5thereto, all as certified by the Director of the Bureau of the
6Budget (now Governor's Office of Management and Budget). If on
7the last business day of any month in which Bonds are
8outstanding pursuant to the Build Illinois Bond Act, the
9aggregate of the moneys deposited in the Build Illinois Bond
10Account in the Build Illinois Fund in such month shall be less
11than the amount required to be transferred in such month from
12the Build Illinois Bond Account to the Build Illinois Bond
13Retirement and Interest Fund pursuant to Section 13 of the
14Build Illinois Bond Act, an amount equal to such deficiency
15shall be immediately paid from other moneys received by the
16Department pursuant to the Tax Acts to the Build Illinois
17Fund; provided, however, that any amounts paid to the Build
18Illinois Fund in any fiscal year pursuant to this sentence
19shall be deemed to constitute payments pursuant to clause (b)
20of the preceding sentence and shall reduce the amount
21otherwise payable for such fiscal year pursuant to clause (b)
22of the preceding sentence. The moneys received by the
23Department pursuant to this Act and required to be deposited
24into the Build Illinois Fund are subject to the pledge, claim
25and charge set forth in Section 12 of the Build Illinois Bond
26Act.

SB2734- 73 -LRB103 36066 HLH 66153 b
1 Subject to payment of amounts into the Build Illinois Fund
2as provided in the preceding paragraph or in any amendment
3thereto hereafter enacted, the following specified monthly
4installment of the amount requested in the certificate of the
5Chairman of the Metropolitan Pier and Exposition Authority
6provided under Section 8.25f of the State Finance Act, but not
7in excess of the sums designated as "Total Deposit", shall be
8deposited in the aggregate from collections under Section 9 of
9the Use Tax Act, Section 9 of the Service Use Tax Act, Section
109 of the Service Occupation Tax Act, and Section 3 of the
11Retailers' Occupation Tax Act into the McCormick Place
12Expansion Project Fund in the specified fiscal years.
13Fiscal YearTotal Deposit
141993 $0
151994 53,000,000
161995 58,000,000
171996 61,000,000
181997 64,000,000
191998 68,000,000
201999 71,000,000
212000 75,000,000
222001 80,000,000
232002 93,000,000
242003 99,000,000
252004103,000,000

SB2734- 74 -LRB103 36066 HLH 66153 b
12005108,000,000
22006113,000,000
32007119,000,000
42008126,000,000
52009132,000,000
62010139,000,000
72011146,000,000
82012153,000,000
92013161,000,000
102014170,000,000
112015179,000,000
122016189,000,000
132017199,000,000
142018210,000,000
152019221,000,000
162020233,000,000
172021300,000,000
182022300,000,000
192023300,000,000
202024 300,000,000
212025 300,000,000
222026 300,000,000
232027 375,000,000
242028 375,000,000
252029 375,000,000
262030 375,000,000

SB2734- 75 -LRB103 36066 HLH 66153 b
12031 375,000,000
22032 375,000,000
32033 375,000,000
42034375,000,000
52035375,000,000
62036450,000,000
7and
8each fiscal year
9thereafter that bonds
10are outstanding under
11Section 13.2 of the
12Metropolitan Pier and
13Exposition Authority Act,
14but not after fiscal year 2060.
15 Beginning July 20, 1993 and in each month of each fiscal
16year thereafter, one-eighth of the amount requested in the
17certificate of the Chairman of the Metropolitan Pier and
18Exposition Authority for that fiscal year, less the amount
19deposited into the McCormick Place Expansion Project Fund by
20the State Treasurer in the respective month under subsection
21(g) of Section 13 of the Metropolitan Pier and Exposition
22Authority Act, plus cumulative deficiencies in the deposits
23required under this Section for previous months and years,
24shall be deposited into the McCormick Place Expansion Project
25Fund, until the full amount requested for the fiscal year, but
26not in excess of the amount specified above as "Total

SB2734- 76 -LRB103 36066 HLH 66153 b
1Deposit", has been deposited.
2 Subject to payment of amounts into the Capital Projects
3Fund, the Build Illinois Fund, and the McCormick Place
4Expansion Project Fund pursuant to the preceding paragraphs or
5in any amendments thereto hereafter enacted, for aviation fuel
6sold on or after December 1, 2019, the Department shall each
7month deposit into the Aviation Fuel Sales Tax Refund Fund an
8amount estimated by the Department to be required for refunds
9of the 80% portion of the tax on aviation fuel under this Act.
10The Department shall only deposit moneys into the Aviation
11Fuel Sales Tax Refund Fund under this paragraph for so long as
12the revenue use requirements of 49 U.S.C. 47107(b) and 49
13U.S.C. 47133 are binding on the State.
14 Subject to payment of amounts into the Build Illinois Fund
15and the McCormick Place Expansion Project Fund pursuant to the
16preceding paragraphs or in any amendments thereto hereafter
17enacted, beginning July 1, 1993 and ending on September 30,
182013, the Department shall each month pay into the Illinois
19Tax Increment Fund 0.27% of 80% of the net revenue realized for
20the preceding month from the 6.25% general rate on the selling
21price of tangible personal property.
22 Subject to payment of amounts into the Build Illinois
23Fund, the McCormick Place Expansion Project Fund, and the
24Illinois Tax Increment Fund pursuant to the preceding
25paragraphs or in any amendments to this Section hereafter
26enacted, beginning on the first day of the first calendar

SB2734- 77 -LRB103 36066 HLH 66153 b
1month to occur on or after August 26, 2014 (the effective date
2of Public Act 98-1098), each month, from the collections made
3under Section 9 of the Use Tax Act, Section 9 of the Service
4Use Tax Act, Section 9 of the Service Occupation Tax Act, and
5Section 3 of the Retailers' Occupation Tax Act, the Department
6shall pay into the Tax Compliance and Administration Fund, to
7be used, subject to appropriation, to fund additional auditors
8and compliance personnel at the Department of Revenue, an
9amount equal to 1/12 of 5% of 80% of the cash receipts
10collected during the preceding fiscal year by the Audit Bureau
11of the Department under the Use Tax Act, the Service Use Tax
12Act, the Service Occupation Tax Act, the Retailers' Occupation
13Tax Act, and associated local occupation and use taxes
14administered by the Department.
15 Subject to payments of amounts into the Build Illinois
16Fund, the McCormick Place Expansion Project Fund, the Illinois
17Tax Increment Fund, and the Tax Compliance and Administration
18Fund as provided in this Section, beginning on July 1, 2018 the
19Department shall pay each month into the Downstate Public
20Transportation Fund the moneys required to be so paid under
21Section 2-3 of the Downstate Public Transportation Act.
22 Subject to successful execution and delivery of a
23public-private agreement between the public agency and private
24entity and completion of the civic build, beginning on July 1,
252023, of the remainder of the moneys received by the
26Department under the Use Tax Act, the Service Use Tax Act, the

SB2734- 78 -LRB103 36066 HLH 66153 b
1Service Occupation Tax Act, and this Act, the Department shall
2deposit the following specified deposits in the aggregate from
3collections under the Use Tax Act, the Service Use Tax Act, the
4Service Occupation Tax Act, and the Retailers' Occupation Tax
5Act, as required under Section 8.25g of the State Finance Act
6for distribution consistent with the Public-Private
7Partnership for Civic and Transit Infrastructure Project Act.
8The moneys received by the Department pursuant to this Act and
9required to be deposited into the Civic and Transit
10Infrastructure Fund are subject to the pledge, claim and
11charge set forth in Section 25-55 of the Public-Private
12Partnership for Civic and Transit Infrastructure Project Act.
13As used in this paragraph, "civic build", "private entity",
14"public-private agreement", and "public agency" have the
15meanings provided in Section 25-10 of the Public-Private
16Partnership for Civic and Transit Infrastructure Project Act.
17 Fiscal Year............................Total Deposit
18 2024....................................$200,000,000
19 2025....................................$206,000,000
20 2026....................................$212,200,000
21 2027....................................$218,500,000
22 2028....................................$225,100,000
23 2029....................................$288,700,000
24 2030....................................$298,900,000
25 2031....................................$309,300,000
26 2032....................................$320,100,000

SB2734- 79 -LRB103 36066 HLH 66153 b
1 2033....................................$331,200,000
2 2034....................................$341,200,000
3 2035....................................$351,400,000
4 2036....................................$361,900,000
5 2037....................................$372,800,000
6 2038....................................$384,000,000
7 2039....................................$395,500,000
8 2040....................................$407,400,000
9 2041....................................$419,600,000
10 2042....................................$432,200,000
11 2043....................................$445,100,000
12 Beginning July 1, 2021 and until July 1, 2022, subject to
13the payment of amounts into the County and Mass Transit
14District Fund, the Local Government Tax Fund, the Build
15Illinois Fund, the McCormick Place Expansion Project Fund, the
16Illinois Tax Increment Fund, and the Tax Compliance and
17Administration Fund as provided in this Section, the
18Department shall pay each month into the Road Fund the amount
19estimated to represent 16% of the net revenue realized from
20the taxes imposed on motor fuel and gasohol. Beginning July 1,
212022 and until July 1, 2023, subject to the payment of amounts
22into the County and Mass Transit District Fund, the Local
23Government Tax Fund, the Build Illinois Fund, the McCormick
24Place Expansion Project Fund, the Illinois Tax Increment Fund,
25and the Tax Compliance and Administration Fund as provided in
26this Section, the Department shall pay each month into the

SB2734- 80 -LRB103 36066 HLH 66153 b
1Road Fund the amount estimated to represent 32% of the net
2revenue realized from the taxes imposed on motor fuel and
3gasohol. Beginning July 1, 2023 and until July 1, 2024,
4subject to the payment of amounts into the County and Mass
5Transit District Fund, the Local Government Tax Fund, the
6Build Illinois Fund, the McCormick Place Expansion Project
7Fund, the Illinois Tax Increment Fund, and the Tax Compliance
8and Administration Fund as provided in this Section, the
9Department shall pay each month into the Road Fund the amount
10estimated to represent 48% of the net revenue realized from
11the taxes imposed on motor fuel and gasohol. Beginning July 1,
122024 and until July 1, 2025, subject to the payment of amounts
13into the County and Mass Transit District Fund, the Local
14Government Tax Fund, the Build Illinois Fund, the McCormick
15Place Expansion Project Fund, the Illinois Tax Increment Fund,
16and the Tax Compliance and Administration Fund as provided in
17this Section, the Department shall pay each month into the
18Road Fund the amount estimated to represent 64% of the net
19revenue realized from the taxes imposed on motor fuel and
20gasohol. Beginning on July 1, 2025, subject to the payment of
21amounts into the County and Mass Transit District Fund, the
22Local Government Tax Fund, the Build Illinois Fund, the
23McCormick Place Expansion Project Fund, the Illinois Tax
24Increment Fund, and the Tax Compliance and Administration Fund
25as provided in this Section, the Department shall pay each
26month into the Road Fund the amount estimated to represent 80%

SB2734- 81 -LRB103 36066 HLH 66153 b
1of the net revenue realized from the taxes imposed on motor
2fuel and gasohol. As used in this paragraph "motor fuel" has
3the meaning given to that term in Section 1.1 of the Motor Fuel
4Tax Law, and "gasohol" has the meaning given to that term in
5Section 3-40 of the Use Tax Act.
6 Of the remainder of the moneys received by the Department
7pursuant to this Act, 75% shall be paid into the General
8Revenue Fund of the State treasury Treasury and 25% shall be
9reserved in a special account and used only for the transfer to
10the Common School Fund as part of the monthly transfer from the
11General Revenue Fund in accordance with Section 8a of the
12State Finance Act.
13 The Department may, upon separate written notice to a
14taxpayer, require the taxpayer to prepare and file with the
15Department on a form prescribed by the Department within not
16less than 60 days after receipt of the notice an annual
17information return for the tax year specified in the notice.
18Such annual return to the Department shall include a statement
19of gross receipts as shown by the taxpayer's last federal
20Federal income tax return. If the total receipts of the
21business as reported in the federal Federal income tax return
22do not agree with the gross receipts reported to the
23Department of Revenue for the same period, the taxpayer shall
24attach to his annual return a schedule showing a
25reconciliation of the 2 amounts and the reasons for the
26difference. The taxpayer's annual return to the Department

SB2734- 82 -LRB103 36066 HLH 66153 b
1shall also disclose the cost of goods sold by the taxpayer
2during the year covered by such return, opening and closing
3inventories of such goods for such year, cost of goods used
4from stock or taken from stock and given away by the taxpayer
5during such year, pay roll information of the taxpayer's
6business during such year and any additional reasonable
7information which the Department deems would be helpful in
8determining the accuracy of the monthly, quarterly or annual
9returns filed by such taxpayer as hereinbefore provided for in
10this Section.
11 If the annual information return required by this Section
12is not filed when and as required, the taxpayer shall be liable
13as follows:
14 (i) Until January 1, 1994, the taxpayer shall be
15 liable for a penalty equal to 1/6 of 1% of the tax due from
16 such taxpayer under this Act during the period to be
17 covered by the annual return for each month or fraction of
18 a month until such return is filed as required, the
19 penalty to be assessed and collected in the same manner as
20 any other penalty provided for in this Act.
21 (ii) On and after January 1, 1994, the taxpayer shall
22 be liable for a penalty as described in Section 3-4 of the
23 Uniform Penalty and Interest Act.
24 The chief executive officer, proprietor, owner, or highest
25ranking manager shall sign the annual return to certify the
26accuracy of the information contained therein. Any person who

SB2734- 83 -LRB103 36066 HLH 66153 b
1willfully signs the annual return containing false or
2inaccurate information shall be guilty of perjury and punished
3accordingly. The annual return form prescribed by the
4Department shall include a warning that the person signing the
5return may be liable for perjury.
6 The foregoing portion of this Section concerning the
7filing of an annual information return shall not apply to a
8serviceman who is not required to file an income tax return
9with the United States Government.
10 As soon as possible after the first day of each month, upon
11certification of the Department of Revenue, the Comptroller
12shall order transferred and the Treasurer shall transfer from
13the General Revenue Fund to the Motor Fuel Tax Fund an amount
14equal to 1.7% of 80% of the net revenue realized under this Act
15for the second preceding month. Beginning April 1, 2000, this
16transfer is no longer required and shall not be made.
17 Net revenue realized for a month shall be the revenue
18collected by the State pursuant to this Act, less the amount
19paid out during that month as refunds to taxpayers for
20overpayment of liability.
21 For greater simplicity of administration, it shall be
22permissible for manufacturers, importers and wholesalers whose
23products are sold by numerous servicemen in Illinois, and who
24wish to do so, to assume the responsibility for accounting and
25paying to the Department all tax accruing under this Act with
26respect to such sales, if the servicemen who are affected do

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1not make written objection to the Department to this
2arrangement.
3(Source: P.A. 102-700, eff. 4-19-22; 103-9, eff. 6-7-23;
4103-363, eff. 7-28-23; revised 9-25-23.)
5 Section 20. The Retailers' Occupation Tax Act is amended
6by changing Section 3 as follows:
7 (35 ILCS 120/3) (from Ch. 120, par. 442)
8 Sec. 3. Except as provided in this Section, on or before
9the twentieth day of each calendar month, every person engaged
10in the business of selling tangible personal property at
11retail in this State during the preceding calendar month shall
12file a return with the Department, stating:
13 1. The name of the seller;
14 2. His residence address and the address of his
15 principal place of business and the address of the
16 principal place of business (if that is a different
17 address) from which he engages in the business of selling
18 tangible personal property at retail in this State;
19 3. Total amount of receipts received by him during the
20 preceding calendar month or quarter, as the case may be,
21 from sales of tangible personal property, and from
22 services furnished, by him during such preceding calendar
23 month or quarter;
24 4. Total amount received by him during the preceding

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1 calendar month or quarter on charge and time sales of
2 tangible personal property, and from services furnished,
3 by him prior to the month or quarter for which the return
4 is filed;
5 5. Deductions allowed by law;
6 6. Gross receipts which were received by him during
7 the preceding calendar month or quarter and upon the basis
8 of which the tax is imposed, including gross receipts on
9 food for human consumption that is to be consumed off the
10 premises where it is sold (other than alcoholic beverages,
11 food consisting of or infused with adult use cannabis,
12 soft drinks, and food that has been prepared for immediate
13 consumption) which were received during the preceding
14 calendar month or quarter and upon which tax would have
15 been due but for the 0% rate imposed under Public Act
16 102-700;
17 7. The amount of credit provided in Section 2d of this
18 Act;
19 8. The amount of tax due, including the amount of tax
20 that would have been due on food for human consumption
21 that is to be consumed off the premises where it is sold
22 (other than alcoholic beverages, food consisting of or
23 infused with adult use cannabis, soft drinks, and food
24 that has been prepared for immediate consumption) but for
25 the 0% rate imposed under Public Act 102-700;
26 9. The signature of the taxpayer; and

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1 10. Such other reasonable information as the
2 Department may require.
3 On and after January 1, 2018, except for returns required
4to be filed prior to January 1, 2023 for motor vehicles,
5watercraft, aircraft, and trailers that are required to be
6registered with an agency of this State, with respect to
7retailers whose annual gross receipts average $20,000 or more,
8all returns required to be filed pursuant to this Act shall be
9filed electronically. On and after January 1, 2023, with
10respect to retailers whose annual gross receipts average
11$20,000 or more, all returns required to be filed pursuant to
12this Act, including, but not limited to, returns for motor
13vehicles, watercraft, aircraft, and trailers that are required
14to be registered with an agency of this State, shall be filed
15electronically. Retailers who demonstrate that they do not
16have access to the Internet or demonstrate hardship in filing
17electronically may petition the Department to waive the
18electronic filing requirement.
19 If a taxpayer fails to sign a return within 30 days after
20the proper notice and demand for signature by the Department,
21the return shall be considered valid and any amount shown to be
22due on the return shall be deemed assessed.
23 Each return shall be accompanied by the statement of
24prepaid tax issued pursuant to Section 2e for which credit is
25claimed.
26 Prior to October 1, 2003, and on and after September 1,

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12004, a retailer may accept a Manufacturer's Purchase Credit
2certification from a purchaser in satisfaction of Use Tax as
3provided in Section 3-85 of the Use Tax Act if the purchaser
4provides the appropriate documentation as required by Section
53-85 of the Use Tax Act. A Manufacturer's Purchase Credit
6certification, accepted by a retailer prior to October 1, 2003
7and on and after September 1, 2004 as provided in Section 3-85
8of the Use Tax Act, may be used by that retailer to satisfy
9Retailers' Occupation Tax liability in the amount claimed in
10the certification, not to exceed 6.25% of the receipts subject
11to tax from a qualifying purchase. A Manufacturer's Purchase
12Credit reported on any original or amended return filed under
13this Act after October 20, 2003 for reporting periods prior to
14September 1, 2004 shall be disallowed. Manufacturer's Purchase
15Credit reported on annual returns due on or after January 1,
162005 will be disallowed for periods prior to September 1,
172004. No Manufacturer's Purchase Credit may be used after
18September 30, 2003 through August 31, 2004 to satisfy any tax
19liability imposed under this Act, including any audit
20liability.
21 Beginning on July 1, 2023 and through December 31, 2032, a
22retailer may accept a Sustainable Aviation Fuel Purchase
23Credit certification from an air common carrier-purchaser in
24satisfaction of Use Tax on aviation fuel as provided in
25Section 3-87 of the Use Tax Act if the purchaser provides the
26appropriate documentation as required by Section 3-87 of the

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1Use Tax Act. A Sustainable Aviation Fuel Purchase Credit
2certification accepted by a retailer in accordance with this
3paragraph may be used by that retailer to satisfy Retailers'
4Occupation Tax liability (but not in satisfaction of penalty
5or interest) in the amount claimed in the certification, not
6to exceed 6.25% of the receipts subject to tax from a sale of
7aviation fuel. In addition, for a sale of aviation fuel to
8qualify to earn the Sustainable Aviation Fuel Purchase Credit,
9retailers must retain in their books and records a
10certification from the producer of the aviation fuel that the
11aviation fuel sold by the retailer and for which a sustainable
12aviation fuel purchase credit was earned meets the definition
13of sustainable aviation fuel under Section 3-87 of the Use Tax
14Act. The documentation must include detail sufficient for the
15Department to determine the number of gallons of sustainable
16aviation fuel sold.
17 The Department may require returns to be filed on a
18quarterly basis. If so required, a return for each calendar
19quarter shall be filed on or before the twentieth day of the
20calendar month following the end of such calendar quarter. The
21taxpayer shall also file a return with the Department for each
22of the first 2 two months of each calendar quarter, on or
23before the twentieth day of the following calendar month,
24stating:
25 1. The name of the seller;
26 2. The address of the principal place of business from

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1 which he engages in the business of selling tangible
2 personal property at retail in this State;
3 3. The total amount of taxable receipts received by
4 him during the preceding calendar month from sales of
5 tangible personal property by him during such preceding
6 calendar month, including receipts from charge and time
7 sales, but less all deductions allowed by law;
8 4. The amount of credit provided in Section 2d of this
9 Act;
10 5. The amount of tax due; and
11 6. Such other reasonable information as the Department
12 may require.
13 Every person engaged in the business of selling aviation
14fuel at retail in this State during the preceding calendar
15month shall, instead of reporting and paying tax as otherwise
16required by this Section, report and pay such tax on a separate
17aviation fuel tax return. The requirements related to the
18return shall be as otherwise provided in this Section.
19Notwithstanding any other provisions of this Act to the
20contrary, retailers selling aviation fuel shall file all
21aviation fuel tax returns and shall make all aviation fuel tax
22payments by electronic means in the manner and form required
23by the Department. For purposes of this Section, "aviation
24fuel" means jet fuel and aviation gasoline.
25 Beginning on October 1, 2003, any person who is not a
26licensed distributor, importing distributor, or manufacturer,

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

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1statement a report containing a cumulative total of that
2distributor's, importing distributor's, or manufacturer's
3total sales of alcoholic liquor to that retailer no later than
4the 10th day of the month for the preceding month during which
5the transaction occurred. The distributor, importing
6distributor, or manufacturer shall notify the retailer as to
7the method by which the distributor, importing distributor, or
8manufacturer will provide the sales information. If the
9retailer is unable to receive the sales information by
10electronic means, the distributor, importing distributor, or
11manufacturer shall furnish the sales information by personal
12delivery or by mail. For purposes of this paragraph, the term
13"electronic means" includes, but is not limited to, the use of
14a secure Internet website, e-mail, or facsimile.
15 If a total amount of less than $1 is payable, refundable or
16creditable, such amount shall be disregarded if it is less
17than 50 cents and shall be increased to $1 if it is 50 cents or
18more.
19 Notwithstanding any other provision of this Act to the
20contrary, retailers subject to tax on cannabis shall file all
21cannabis tax returns and shall make all cannabis tax payments
22by electronic means in the manner and form required by the
23Department.
24 Beginning October 1, 1993, a taxpayer who has an average
25monthly tax liability of $150,000 or more shall make all
26payments required by rules of the Department by electronic

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1funds transfer. Beginning October 1, 1994, a taxpayer who has
2an average monthly tax liability of $100,000 or more shall
3make all payments required by rules of the Department by
4electronic funds transfer. Beginning October 1, 1995, a
5taxpayer who has an average monthly tax liability of $50,000
6or more shall make all payments required by rules of the
7Department by electronic funds transfer. Beginning October 1,
82000, a taxpayer who has an annual tax liability of $200,000 or
9more shall make all payments required by rules of the
10Department by electronic funds transfer. The term "annual tax
11liability" shall be the sum of the taxpayer's liabilities
12under this Act, and under all other State and local occupation
13and use tax laws administered by the Department, for the
14immediately preceding calendar year. The term "average monthly
15tax liability" shall be the sum of the taxpayer's liabilities
16under this Act, and under all other State and local occupation
17and use tax laws administered by the Department, for the
18immediately preceding calendar year divided by 12. Beginning
19on October 1, 2002, a taxpayer who has a tax liability in the
20amount set forth in subsection (b) of Section 2505-210 of the
21Department of Revenue Law shall make all payments required by
22rules of the Department by electronic funds transfer.
23 Before August 1 of each year beginning in 1993, the
24Department shall notify all taxpayers required to make
25payments by electronic funds transfer. All taxpayers required
26to make payments by electronic funds transfer shall make those

SB2734- 93 -LRB103 36066 HLH 66153 b
1payments for a minimum of one year beginning on October 1.
2 Any taxpayer not required to make payments by electronic
3funds transfer may make payments by electronic funds transfer
4with the permission of the Department.
5 All taxpayers required to make payment by electronic funds
6transfer and any taxpayers authorized to voluntarily make
7payments by electronic funds transfer shall make those
8payments in the manner authorized by the Department.
9 The Department shall adopt such rules as are necessary to
10effectuate a program of electronic funds transfer and the
11requirements of this Section.
12 Any amount which is required to be shown or reported on any
13return or other document under this Act shall, if such amount
14is not a whole-dollar amount, be increased to the nearest
15whole-dollar amount in any case where the fractional part of a
16dollar is 50 cents or more, and decreased to the nearest
17whole-dollar amount where the fractional part of a dollar is
18less than 50 cents.
19 If the retailer is otherwise required to file a monthly
20return and if the retailer's average monthly tax liability to
21the Department does not exceed $200, the Department may
22authorize his returns to be filed on a quarter annual basis,
23with the return for January, February, and March of a given
24year being due by April 20 of such year; with the return for
25April, May, and June of a given year being due by July 20 of
26such year; with the return for July, August, and September of a

SB2734- 94 -LRB103 36066 HLH 66153 b
1given year being due by October 20 of such year, and with the
2return for October, November, and December of a given year
3being due by January 20 of the following year.
4 If the retailer is otherwise required to file a monthly or
5quarterly return and if the retailer's average monthly tax
6liability with the Department does not exceed $50, the
7Department may authorize his returns to be filed on an annual
8basis, with the return for a given year being due by January 20
9of the following year.
10 Such quarter annual and annual returns, as to form and
11substance, shall be subject to the same requirements as
12monthly returns.
13 Notwithstanding any other provision in this Act concerning
14the time within which a retailer may file his return, in the
15case of any retailer who ceases to engage in a kind of business
16which makes him responsible for filing returns under this Act,
17such retailer shall file a final return under this Act with the
18Department not more than one month after discontinuing such
19business.
20 Where the same person has more than one business
21registered with the Department under separate registrations
22under this Act, such person may not file each return that is
23due as a single return covering all such registered
24businesses, but shall file separate returns for each such
25registered business.
26 In addition, with respect to motor vehicles, watercraft,

SB2734- 95 -LRB103 36066 HLH 66153 b
1aircraft, and trailers that are required to be registered with
2an agency of this State, except as otherwise provided in this
3Section, every retailer selling this kind of tangible personal
4property shall file, with the Department, upon a form to be
5prescribed and supplied by the Department, a separate return
6for each such item of tangible personal property which the
7retailer sells, except that if, in the same transaction, (i) a
8retailer of aircraft, watercraft, motor vehicles, or trailers
9transfers more than one aircraft, watercraft, motor vehicle,
10or trailer to another aircraft, watercraft, motor vehicle
11retailer, or trailer retailer for the purpose of resale or
12(ii) a retailer of aircraft, watercraft, motor vehicles, or
13trailers transfers more than one aircraft, watercraft, motor
14vehicle, or trailer to a purchaser for use as a qualifying
15rolling stock as provided in Section 2-5 of this Act, then that
16seller may report the transfer of all aircraft, watercraft,
17motor vehicles, or trailers involved in that transaction to
18the Department on the same uniform invoice-transaction
19reporting return form. For purposes of this Section,
20"watercraft" means a Class 2, Class 3, or Class 4 watercraft as
21defined in Section 3-2 of the Boat Registration and Safety
22Act, a personal watercraft, or any boat equipped with an
23inboard motor.
24 In addition, with respect to motor vehicles, watercraft,
25aircraft, and trailers that are required to be registered with
26an agency of this State, every person who is engaged in the

SB2734- 96 -LRB103 36066 HLH 66153 b
1business of leasing or renting such items and who, in
2connection with such business, sells any such item to a
3retailer for the purpose of resale is, notwithstanding any
4other provision of this Section to the contrary, authorized to
5meet the return-filing requirement of this Act by reporting
6the transfer of all the aircraft, watercraft, motor vehicles,
7or trailers transferred for resale during a month to the
8Department on the same uniform invoice-transaction reporting
9return form on or before the 20th of the month following the
10month in which the transfer takes place. Notwithstanding any
11other provision of this Act to the contrary, all returns filed
12under this paragraph must be filed by electronic means in the
13manner and form as required by the Department.
14 Any retailer who sells only motor vehicles, watercraft,
15aircraft, or trailers that are required to be registered with
16an agency of this State, so that all retailers' occupation tax
17liability is required to be reported, and is reported, on such
18transaction reporting returns and who is not otherwise
19required to file monthly or quarterly returns, need not file
20monthly or quarterly returns. However, those retailers shall
21be required to file returns on an annual basis.
22 The transaction reporting return, in the case of motor
23vehicles or trailers that are required to be registered with
24an agency of this State, shall be the same document as the
25Uniform Invoice referred to in Section 5-402 of the Illinois
26Vehicle Code and must show the name and address of the seller;

SB2734- 97 -LRB103 36066 HLH 66153 b
1the name and address of the purchaser; the amount of the
2selling price including the amount allowed by the retailer for
3traded-in property, if any; the amount allowed by the retailer
4for the traded-in tangible personal property, if any, to the
5extent to which Section 1 of this Act allows an exemption for
6the value of traded-in property; the balance payable after
7deducting such trade-in allowance from the total selling
8price; the amount of tax due from the retailer with respect to
9such transaction; the amount of tax collected from the
10purchaser by the retailer on such transaction (or satisfactory
11evidence that such tax is not due in that particular instance,
12if that is claimed to be the fact); the place and date of the
13sale; a sufficient identification of the property sold; such
14other information as is required in Section 5-402 of the
15Illinois Vehicle Code, and such other information as the
16Department may reasonably require.
17 The transaction reporting return in the case of watercraft
18or aircraft must show the name and address of the seller; the
19name and address of the purchaser; the amount of the selling
20price including the amount allowed by the retailer for
21traded-in property, if any; the amount allowed by the retailer
22for the traded-in tangible personal property, if any, to the
23extent to which Section 1 of this Act allows an exemption for
24the value of traded-in property; the balance payable after
25deducting such trade-in allowance from the total selling
26price; the amount of tax due from the retailer with respect to

SB2734- 98 -LRB103 36066 HLH 66153 b
1such transaction; the amount of tax collected from the
2purchaser by the retailer on such transaction (or satisfactory
3evidence that such tax is not due in that particular instance,
4if that is claimed to be the fact); the place and date of the
5sale, a sufficient identification of the property sold, and
6such other information as the Department may reasonably
7require.
8 Such transaction reporting return shall be filed not later
9than 20 days after the day of delivery of the item that is
10being sold, but may be filed by the retailer at any time sooner
11than that if he chooses to do so. The transaction reporting
12return and tax remittance or proof of exemption from the
13Illinois use tax may be transmitted to the Department by way of
14the State agency with which, or State officer with whom the
15tangible personal property must be titled or registered (if
16titling or registration is required) if the Department and
17such agency or State officer determine that this procedure
18will expedite the processing of applications for title or
19registration.
20 With each such transaction reporting return, the retailer
21shall remit the proper amount of tax due (or shall submit
22satisfactory evidence that the sale is not taxable if that is
23the case), to the Department or its agents, whereupon the
24Department shall issue, in the purchaser's name, a use tax
25receipt (or a certificate of exemption if the Department is
26satisfied that the particular sale is tax exempt) which such

SB2734- 99 -LRB103 36066 HLH 66153 b
1purchaser may submit to the agency with which, or State
2officer with whom, he must title or register the tangible
3personal property that is involved (if titling or registration
4is required) in support of such purchaser's application for an
5Illinois certificate or other evidence of title or
6registration to such tangible personal property.
7 No retailer's failure or refusal to remit tax under this
8Act precludes a user, who has paid the proper tax to the
9retailer, from obtaining his certificate of title or other
10evidence of title or registration (if titling or registration
11is required) upon satisfying the Department that such user has
12paid the proper tax (if tax is due) to the retailer. The
13Department shall adopt appropriate rules to carry out the
14mandate of this paragraph.
15 If the user who would otherwise pay tax to the retailer
16wants the transaction reporting return filed and the payment
17of the tax or proof of exemption made to the Department before
18the retailer is willing to take these actions and such user has
19not paid the tax to the retailer, such user may certify to the
20fact of such delay by the retailer and may (upon the Department
21being satisfied of the truth of such certification) transmit
22the information required by the transaction reporting return
23and the remittance for tax or proof of exemption directly to
24the Department and obtain his tax receipt or exemption
25determination, in which event the transaction reporting return
26and tax remittance (if a tax payment was required) shall be

SB2734- 100 -LRB103 36066 HLH 66153 b
1credited by the Department to the proper retailer's account
2with the Department, but without the 2.1% or 1.75% discount
3provided for in this Section being allowed. When the user pays
4the tax directly to the Department, he shall pay the tax in the
5same amount and in the same form in which it would be remitted
6if the tax had been remitted to the Department by the retailer.
7 Refunds made by the seller during the preceding return
8period to purchasers, on account of tangible personal property
9returned to the seller, shall be allowed as a deduction under
10subdivision 5 of his monthly or quarterly return, as the case
11may be, in case the seller had theretofore included the
12receipts from the sale of such tangible personal property in a
13return filed by him and had paid the tax imposed by this Act
14with respect to such receipts.
15 Where the seller is a corporation, the return filed on
16behalf of such corporation shall be signed by the president,
17vice-president, secretary, or treasurer or by the properly
18accredited agent of such corporation.
19 Where the seller is a limited liability company, the
20return filed on behalf of the limited liability company shall
21be signed by a manager, member, or properly accredited agent
22of the limited liability company.
23 Except as provided in this Section, the retailer filing
24the return under this Section shall, at the time of filing such
25return, pay to the Department the amount of tax imposed by this
26Act less a discount of 2.1% prior to January 1, 1990 and 1.75%

SB2734- 101 -LRB103 36066 HLH 66153 b
1on and after January 1, 1990, or $5 per calendar year,
2whichever is greater, which is allowed to reimburse the
3retailer for the expenses incurred in keeping records,
4preparing and filing returns, remitting the tax and supplying
5data to the Department on request. On and after January 1,
62021, a certified service provider, as defined in the Leveling
7the Playing Field for Illinois Retail Act, filing the return
8under this Section on behalf of a remote retailer shall, at the
9time of such return, pay to the Department the amount of tax
10imposed by this Act less a discount of 1.75%. A remote retailer
11using a certified service provider to file a return on its
12behalf, as provided in the Leveling the Playing Field for
13Illinois Retail Act, is not eligible for the discount. When
14determining the discount allowed under this Section, retailers
15shall include the amount of tax that would have been due at the
161% rate but for the 0% rate imposed under Public Act 102-700.
17When determining the discount allowed under this Section,
18retailers shall include the amount of tax that would have been
19due at the 6.25% rate but for the 1.25% rate imposed on sales
20tax holiday items under Public Act 102-700. The discount under
21this Section is not allowed for the 1.25% portion of taxes paid
22on aviation fuel that is subject to the revenue use
23requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. Any
24prepayment made pursuant to Section 2d of this Act shall be
25included in the amount on which such 2.1% or 1.75% discount is
26computed. In the case of retailers who report and pay the tax

SB2734- 102 -LRB103 36066 HLH 66153 b
1on a transaction by transaction basis, as provided in this
2Section, such discount shall be taken with each such tax
3remittance instead of when such retailer files his periodic
4return. The discount allowed under this Section is allowed
5only for returns that are filed in the manner required by this
6Act. The Department may disallow the discount for retailers
7whose certificate of registration is revoked at the time the
8return is filed, but only if the Department's decision to
9revoke the certificate of registration has become final.
10 Before October 1, 2000, if the taxpayer's average monthly
11tax liability to the Department under this Act, the Use Tax
12Act, the Service Occupation Tax Act, and the Service Use Tax
13Act, excluding any liability for prepaid sales tax to be
14remitted in accordance with Section 2d of this Act, was
15$10,000 or more during the preceding 4 complete calendar
16quarters, he shall file a return with the Department each
17month by the 20th day of the month next following the month
18during which such tax liability is incurred and shall make
19payments to the Department on or before the 7th, 15th, 22nd and
20last day of the month during which such liability is incurred.
21On and after October 1, 2000, if the taxpayer's average
22monthly tax liability to the Department under this Act, the
23Use Tax Act, the Service Occupation Tax Act, and the Service
24Use Tax Act, excluding any liability for prepaid sales tax to
25be remitted in accordance with Section 2d of this Act, was
26$20,000 or more during the preceding 4 complete calendar

SB2734- 103 -LRB103 36066 HLH 66153 b
1quarters, he shall file a return with the Department each
2month by the 20th day of the month next following the month
3during which such tax liability is incurred and shall make
4payment to the Department on or before the 7th, 15th, 22nd and
5last day of the month during which such liability is incurred.
6If the month during which such tax liability is incurred began
7prior to January 1, 1985, each payment shall be in an amount
8equal to 1/4 of the taxpayer's actual liability for the month
9or an amount set by the Department not to exceed 1/4 of the
10average monthly liability of the taxpayer to the Department
11for the preceding 4 complete calendar quarters (excluding the
12month of highest liability and the month of lowest liability
13in such 4 quarter period). If the month during which such tax
14liability is incurred begins on or after January 1, 1985 and
15prior to January 1, 1987, each payment shall be in an amount
16equal to 22.5% of the taxpayer's actual liability for the
17month or 27.5% of the taxpayer's liability for the same
18calendar month of the preceding year. If the month during
19which such tax liability is incurred begins on or after
20January 1, 1987 and prior to January 1, 1988, each payment
21shall be in an amount equal to 22.5% of the taxpayer's actual
22liability for the month or 26.25% of the taxpayer's liability
23for the same calendar month of the preceding year. If the month
24during which such tax liability is incurred begins on or after
25January 1, 1988, and prior to January 1, 1989, or begins on or
26after January 1, 1996, each payment shall be in an amount equal

SB2734- 104 -LRB103 36066 HLH 66153 b
1to 22.5% of the taxpayer's actual liability for the month or
225% of the taxpayer's liability for the same calendar month of
3the preceding year. If the month during which such tax
4liability is incurred begins on or after January 1, 1989, and
5prior to January 1, 1996, each payment shall be in an amount
6equal to 22.5% of the taxpayer's actual liability for the
7month or 25% of the taxpayer's liability for the same calendar
8month of the preceding year or 100% of the taxpayer's actual
9liability for the quarter monthly reporting period. The amount
10of such quarter monthly payments shall be credited against the
11final tax liability of the taxpayer's return for that month.
12Before October 1, 2000, once applicable, the requirement of
13the making of quarter monthly payments to the Department by
14taxpayers having an average monthly tax liability of $10,000
15or more as determined in the manner provided above shall
16continue until such taxpayer's average monthly liability to
17the Department during the preceding 4 complete calendar
18quarters (excluding the month of highest liability and the
19month of lowest liability) is less than $9,000, or until such
20taxpayer's average monthly liability to the Department as
21computed for each calendar quarter of the 4 preceding complete
22calendar quarter period is less than $10,000. However, if a
23taxpayer can show the Department that a substantial change in
24the taxpayer's business has occurred which causes the taxpayer
25to anticipate that his average monthly tax liability for the
26reasonably foreseeable future will fall below the $10,000

SB2734- 105 -LRB103 36066 HLH 66153 b
1threshold stated above, then such taxpayer may petition the
2Department for a change in such taxpayer's reporting status.
3On and after October 1, 2000, once applicable, the requirement
4of the making of quarter monthly payments to the Department by
5taxpayers having an average monthly tax liability of $20,000
6or more as determined in the manner provided above shall
7continue until such taxpayer's average monthly liability to
8the Department during the preceding 4 complete calendar
9quarters (excluding the month of highest liability and the
10month of lowest liability) is less than $19,000 or until such
11taxpayer's average monthly liability to the Department as
12computed for each calendar quarter of the 4 preceding complete
13calendar quarter period is less than $20,000. However, if a
14taxpayer can show the Department that a substantial change in
15the taxpayer's business has occurred which causes the taxpayer
16to anticipate that his average monthly tax liability for the
17reasonably foreseeable future will fall below the $20,000
18threshold stated above, then such taxpayer may petition the
19Department for a change in such taxpayer's reporting status.
20The Department shall change such taxpayer's reporting status
21unless it finds that such change is seasonal in nature and not
22likely to be long term. Quarter monthly payment status shall
23be determined under this paragraph as if the rate reduction to
240% in Public Act 102-700 on food for human consumption that is
25to be consumed off the premises where it is sold (other than
26alcoholic beverages, food consisting of or infused with adult

SB2734- 106 -LRB103 36066 HLH 66153 b
1use cannabis, soft drinks, and food that has been prepared for
2immediate consumption) had not occurred. For quarter monthly
3payments due under this paragraph on or after July 1, 2023 and
4through June 30, 2024, "25% of the taxpayer's liability for
5the same calendar month of the preceding year" shall be
6determined as if the rate reduction to 0% in Public Act 102-700
7had not occurred. Quarter monthly payment status shall be
8determined under this paragraph as if the rate reduction to
91.25% in Public Act 102-700 on sales tax holiday items had not
10occurred. For quarter monthly payments due on or after July 1,
112023 and through June 30, 2024, "25% of the taxpayer's
12liability for the same calendar month of the preceding year"
13shall be determined as if the rate reduction to 1.25% in Public
14Act 102-700 on sales tax holiday items had not occurred. If any
15such quarter monthly payment is not paid at the time or in the
16amount required by this Section, then the taxpayer shall be
17liable for penalties and interest on the difference between
18the minimum amount due as a payment and the amount of such
19quarter monthly payment actually and timely paid, except
20insofar as the taxpayer has previously made payments for that
21month to the Department in excess of the minimum payments
22previously due as provided in this Section. The Department
23shall make reasonable rules and regulations to govern the
24quarter monthly payment amount and quarter monthly payment
25dates for taxpayers who file on other than a calendar monthly
26basis.

SB2734- 107 -LRB103 36066 HLH 66153 b
1 The provisions of this paragraph apply before October 1,
22001. Without regard to whether a taxpayer is required to make
3quarter monthly payments as specified above, any taxpayer who
4is required by Section 2d of this Act to collect and remit
5prepaid taxes and has collected prepaid taxes which average in
6excess of $25,000 per month during the preceding 2 complete
7calendar quarters, shall file a return with the Department as
8required by Section 2f and shall make payments to the
9Department on or before the 7th, 15th, 22nd and last day of the
10month during which such liability is incurred. If the month
11during which such tax liability is incurred began prior to
12September 1, 1985 (the effective date of Public Act 84-221),
13each payment shall be in an amount not less than 22.5% of the
14taxpayer's actual liability under Section 2d. If the month
15during which such tax liability is incurred begins on or after
16January 1, 1986, each payment shall be in an amount equal to
1722.5% of the taxpayer's actual liability for the month or
1827.5% of the taxpayer's liability for the same calendar month
19of the preceding calendar year. If the month during which such
20tax liability is incurred begins on or after January 1, 1987,
21each payment shall be in an amount equal to 22.5% of the
22taxpayer's actual liability for the month or 26.25% of the
23taxpayer's liability for the same calendar month of the
24preceding year. The amount of such quarter monthly payments
25shall be credited against the final tax liability of the
26taxpayer's return for that month filed under this Section or

SB2734- 108 -LRB103 36066 HLH 66153 b
1Section 2f, as the case may be. Once applicable, the
2requirement of the making of quarter monthly payments to the
3Department pursuant to this paragraph shall continue until
4such taxpayer's average monthly prepaid tax collections during
5the preceding 2 complete calendar quarters is $25,000 or less.
6If any such quarter monthly payment is not paid at the time or
7in the amount required, the taxpayer shall be liable for
8penalties and interest on such difference, except insofar as
9the taxpayer has previously made payments for that month in
10excess of the minimum payments previously due.
11 The provisions of this paragraph apply on and after
12October 1, 2001. Without regard to whether a taxpayer is
13required to make quarter monthly payments as specified above,
14any taxpayer who is required by Section 2d of this Act to
15collect and remit prepaid taxes and has collected prepaid
16taxes that average in excess of $20,000 per month during the
17preceding 4 complete calendar quarters shall file a return
18with the Department as required by Section 2f and shall make
19payments to the Department on or before the 7th, 15th, 22nd,
20and last day of the month during which the liability is
21incurred. Each payment shall be in an amount equal to 22.5% of
22the taxpayer's actual liability for the month or 25% of the
23taxpayer's liability for the same calendar month of the
24preceding year. The amount of the quarter monthly payments
25shall be credited against the final tax liability of the
26taxpayer's return for that month filed under this Section or

SB2734- 109 -LRB103 36066 HLH 66153 b
1Section 2f, as the case may be. Once applicable, the
2requirement of the making of quarter monthly payments to the
3Department pursuant to this paragraph shall continue until the
4taxpayer's average monthly prepaid tax collections during the
5preceding 4 complete calendar quarters (excluding the month of
6highest liability and the month of lowest liability) is less
7than $19,000 or until such taxpayer's average monthly
8liability to the Department as computed for each calendar
9quarter of the 4 preceding complete calendar quarters is less
10than $20,000. If any such quarter monthly payment is not paid
11at the time or in the amount required, the taxpayer shall be
12liable for penalties and interest on such difference, except
13insofar as the taxpayer has previously made payments for that
14month in excess of the minimum payments previously due.
15 If any payment provided for in this Section exceeds the
16taxpayer's liabilities under this Act, the Use Tax Act, the
17Service Occupation Tax Act, and the Service Use Tax Act, as
18shown on an original monthly return, the Department shall, if
19requested by the taxpayer, issue to the taxpayer a credit
20memorandum no later than 30 days after the date of payment. The
21credit evidenced by such credit memorandum may be assigned by
22the taxpayer to a similar taxpayer under this Act, the Use Tax
23Act, the Service Occupation Tax Act, or the Service Use Tax
24Act, in accordance with reasonable rules and regulations to be
25prescribed by the Department. If no such request is made, the
26taxpayer may credit such excess payment against tax liability

SB2734- 110 -LRB103 36066 HLH 66153 b
1subsequently to be remitted to the Department under this Act,
2the Use Tax Act, the Service Occupation Tax Act, or the Service
3Use Tax Act, in accordance with reasonable rules and
4regulations prescribed by the Department. If the Department
5subsequently determined that all or any part of the credit
6taken was not actually due to the taxpayer, the taxpayer's
72.1% and 1.75% vendor's discount shall be reduced by 2.1% or
81.75% of the difference between the credit taken and that
9actually due, and that taxpayer shall be liable for penalties
10and interest on such difference.
11 If a retailer of motor fuel is entitled to a credit under
12Section 2d of this Act which exceeds the taxpayer's liability
13to the Department under this Act for the month for which the
14taxpayer is filing a return, the Department shall issue the
15taxpayer a credit memorandum for the excess.
16 Beginning January 1, 1990, each month the Department shall
17pay into the Local Government Tax Fund, a special fund in the
18State treasury which is hereby created, the net revenue
19realized for the preceding month from the 1% tax imposed under
20this Act.
21 Beginning January 1, 1990, each month the Department shall
22pay into the County and Mass Transit District Fund, a special
23fund in the State treasury which is hereby created, 4% of the
24net revenue realized for the preceding month from the 6.25%
25general rate other than aviation fuel sold on or after
26December 1, 2019. This exception for aviation fuel only

SB2734- 111 -LRB103 36066 HLH 66153 b
1applies for so long as the revenue use requirements of 49
2U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
3 Beginning August 1, 2000, each month the Department shall
4pay into the County and Mass Transit District Fund 20% of the
5net revenue realized for the preceding month from the 1.25%
6rate on the selling price of motor fuel and gasohol. If, in any
7month, the tax on sales tax holiday items, as defined in
8Section 2-8, is imposed at the rate of 1.25%, then the
9Department shall pay 20% of the net revenue realized for that
10month from the 1.25% rate on the selling price of sales tax
11holiday items into the County and Mass Transit District Fund.
12 Beginning January 1, 1990, each month the Department shall
13pay into the Local Government Tax Fund 16% of the net revenue
14realized for the preceding month from the 6.25% general rate
15on the selling price of tangible personal property other than
16aviation fuel sold on or after December 1, 2019. This
17exception for aviation fuel only applies for so long as the
18revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1947133 are binding on the State.
20 For aviation fuel sold on or after December 1, 2019 and
21before July 1, 2024, each month the Department shall pay into
22the State Aviation Program Fund 20% of the net revenue
23realized for the preceding month from the 6.25% general rate
24on the selling price of aviation fuel, less an amount
25estimated by the Department to be required for refunds of the
2620% portion of the tax on aviation fuel under this Act, which

SB2734- 112 -LRB103 36066 HLH 66153 b
1amount shall be deposited into the Aviation Fuel Sales Tax
2Refund Fund. For aviation fuel sold on or after July 1, 2024,
3each month the Department shall pay into the State Aviation
4Program Fund 25% of the net revenue realized for the preceding
5month from the 6.25% general rate on the selling price of
6aviation fuel, less an amount estimated by the Department to
7be required for refunds of the 20% or 25% portion of the tax on
8aviation fuel under this Act, as applicable, which amount
9shall be deposited into the Aviation Fuel Sales Tax Refund
10Fund. The Department shall only pay moneys into the State
11Aviation Program Fund and the Aviation Fuel Sales Tax Refund
12Fund under this Act for so long as the revenue use requirements
13of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
14State.
15 Beginning August 1, 2000, each month the Department shall
16pay into the Local Government Tax Fund 80% of the net revenue
17realized for the preceding month from the 1.25% rate on the
18selling price of motor fuel and gasohol. If, in any month, the
19tax on sales tax holiday items, as defined in Section 2-8, is
20imposed at the rate of 1.25%, then the Department shall pay 80%
21of the net revenue realized for that month from the 1.25% rate
22on the selling price of sales tax holiday items into the Local
23Government Tax Fund.
24 Beginning October 1, 2009, each month the Department shall
25pay into the Capital Projects Fund an amount that is equal to
26an amount estimated by the Department to represent 80% of the

SB2734- 113 -LRB103 36066 HLH 66153 b
1net revenue realized for the preceding month from the sale of
2candy, grooming and hygiene products, and soft drinks that had
3been taxed at a rate of 1% prior to September 1, 2009 but that
4are now taxed at 6.25%.
5 Beginning July 1, 2011, each month the Department shall
6pay into the Clean Air Act Permit Fund 80% of the net revenue
7realized for the preceding month from the 6.25% general rate
8on the selling price of sorbents used in Illinois in the
9process of sorbent injection as used to comply with the
10Environmental Protection Act or the federal Clean Air Act, but
11the total payment into the Clean Air Act Permit Fund under this
12Act and the Use Tax Act shall not exceed $2,000,000 in any
13fiscal year.
14 Beginning July 1, 2013, each month the Department shall
15pay into the Underground Storage Tank Fund from the proceeds
16collected under this Act, the Use Tax Act, the Service Use Tax
17Act, and the Service Occupation Tax Act an amount equal to the
18average monthly deficit in the Underground Storage Tank Fund
19during the prior year, as certified annually by the Illinois
20Environmental Protection Agency, but the total payment into
21the Underground Storage Tank Fund under this Act, the Use Tax
22Act, the Service Use Tax Act, and the Service Occupation Tax
23Act shall not exceed $18,000,000 in any State fiscal year. As
24used in this paragraph, the "average monthly deficit" shall be
25equal to the difference between the average monthly claims for
26payment by the fund and the average monthly revenues deposited

SB2734- 114 -LRB103 36066 HLH 66153 b
1into the fund, excluding payments made pursuant to this
2paragraph.
3 Beginning July 1, 2015, of the remainder of the moneys
4received by the Department under the Use Tax Act, the Service
5Use Tax Act, the Service Occupation Tax Act, and this Act, each
6month the Department shall deposit $500,000 into the State
7Crime Laboratory Fund.
8 Of the remainder of the moneys received by the Department
9pursuant to this Act, (a) 1.75% thereof shall be paid into the
10Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
11and after July 1, 1989, 3.8% thereof shall be paid into the
12Build Illinois Fund; provided, however, that if in any fiscal
13year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
14may be, of the moneys received by the Department and required
15to be paid into the Build Illinois Fund pursuant to this Act,
16Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
17Act, and Section 9 of the Service Occupation Tax Act, such Acts
18being hereinafter called the "Tax Acts" and such aggregate of
192.2% or 3.8%, as the case may be, of moneys being hereinafter
20called the "Tax Act Amount", and (2) the amount transferred to
21the Build Illinois Fund from the State and Local Sales Tax
22Reform Fund shall be less than the Annual Specified Amount (as
23hereinafter defined), an amount equal to the difference shall
24be immediately paid into the Build Illinois Fund from other
25moneys received by the Department pursuant to the Tax Acts;
26the "Annual Specified Amount" means the amounts specified

SB2734- 115 -LRB103 36066 HLH 66153 b
1below for fiscal years 1986 through 1993:
2Fiscal YearAnnual Specified Amount
31986$54,800,000
41987$76,650,000
51988$80,480,000
61989$88,510,000
71990$115,330,000
81991$145,470,000
91992$182,730,000
101993$206,520,000;
11and means the Certified Annual Debt Service Requirement (as
12defined in Section 13 of the Build Illinois Bond Act) or the
13Tax Act Amount, whichever is greater, for fiscal year 1994 and
14each fiscal year thereafter; and further provided, that if on
15the last business day of any month the sum of (1) the Tax Act
16Amount required to be deposited into the Build Illinois Bond
17Account in the Build Illinois Fund during such month and (2)
18the amount transferred to the Build Illinois Fund from the
19State and Local Sales Tax Reform Fund shall have been less than
201/12 of the Annual Specified Amount, an amount equal to the
21difference shall be immediately paid into the Build Illinois
22Fund from other moneys received by the Department pursuant to
23the Tax Acts; and, further provided, that in no event shall the
24payments required under the preceding proviso result in
25aggregate payments into the Build Illinois Fund pursuant to
26this clause (b) for any fiscal year in excess of the greater of

SB2734- 116 -LRB103 36066 HLH 66153 b
1(i) the Tax Act Amount or (ii) the Annual Specified Amount for
2such fiscal year. The amounts payable into the Build Illinois
3Fund under clause (b) of the first sentence in this paragraph
4shall be payable only until such time as the aggregate amount
5on deposit under each trust indenture securing Bonds issued
6and outstanding pursuant to the Build Illinois Bond Act is
7sufficient, taking into account any future investment income,
8to fully provide, in accordance with such indenture, for the
9defeasance of or the payment of the principal of, premium, if
10any, and interest on the Bonds secured by such indenture and on
11any Bonds expected to be issued thereafter and all fees and
12costs payable with respect thereto, all as certified by the
13Director of the Bureau of the Budget (now Governor's Office of
14Management and Budget). If on the last business day of any
15month in which Bonds are outstanding pursuant to the Build
16Illinois Bond Act, the aggregate of moneys deposited in the
17Build Illinois Bond Account in the Build Illinois Fund in such
18month shall be less than the amount required to be transferred
19in such month from the Build Illinois Bond Account to the Build
20Illinois Bond Retirement and Interest Fund pursuant to Section
2113 of the Build Illinois Bond Act, an amount equal to such
22deficiency shall be immediately paid from other moneys
23received by the Department pursuant to the Tax Acts to the
24Build Illinois Fund; provided, however, that any amounts paid
25to the Build Illinois Fund in any fiscal year pursuant to this
26sentence shall be deemed to constitute payments pursuant to

SB2734- 117 -LRB103 36066 HLH 66153 b
1clause (b) of the first sentence of this paragraph and shall
2reduce the amount otherwise payable for such fiscal year
3pursuant to that clause (b). The moneys received by the
4Department pursuant to this Act and required to be deposited
5into the Build Illinois Fund are subject to the pledge, claim
6and charge set forth in Section 12 of the Build Illinois Bond
7Act.
8 Subject to payment of amounts into the Build Illinois Fund
9as provided in the preceding paragraph or in any amendment
10thereto hereafter enacted, the following specified monthly
11installment of the amount requested in the certificate of the
12Chairman of the Metropolitan Pier and Exposition Authority
13provided under Section 8.25f of the State Finance Act, but not
14in excess of sums designated as "Total Deposit", shall be
15deposited in the aggregate from collections under Section 9 of
16the Use Tax Act, Section 9 of the Service Use Tax Act, Section
179 of the Service Occupation Tax Act, and Section 3 of the
18Retailers' Occupation Tax Act into the McCormick Place
19Expansion Project Fund in the specified fiscal years.
20Fiscal YearTotal Deposit
211993 $0
221994 53,000,000
231995 58,000,000
241996 61,000,000
251997 64,000,000
261998 68,000,000

SB2734- 118 -LRB103 36066 HLH 66153 b
11999 71,000,000
22000 75,000,000
32001 80,000,000
42002 93,000,000
52003 99,000,000
62004103,000,000
72005108,000,000
82006113,000,000
92007119,000,000
102008126,000,000
112009132,000,000
122010139,000,000
132011146,000,000
142012153,000,000
152013161,000,000
162014170,000,000
172015179,000,000
182016189,000,000
192017199,000,000
202018210,000,000
212019221,000,000
222020233,000,000
232021300,000,000
242022300,000,000
252023300,000,000
262024 300,000,000

SB2734- 119 -LRB103 36066 HLH 66153 b
12025 300,000,000
22026 300,000,000
32027 375,000,000
42028 375,000,000
52029 375,000,000
62030 375,000,000
72031 375,000,000
82032 375,000,000
92033375,000,000
102034375,000,000
112035375,000,000
122036450,000,000
13and
14each fiscal year
15thereafter that bonds
16are outstanding under
17Section 13.2 of the
18Metropolitan Pier and
19Exposition Authority Act,
20but not after fiscal year 2060.
21 Beginning July 20, 1993 and in each month of each fiscal
22year thereafter, one-eighth of the amount requested in the
23certificate of the Chairman of the Metropolitan Pier and
24Exposition Authority for that fiscal year, less the amount
25deposited into the McCormick Place Expansion Project Fund by
26the State Treasurer in the respective month under subsection

SB2734- 120 -LRB103 36066 HLH 66153 b
1(g) of Section 13 of the Metropolitan Pier and Exposition
2Authority Act, plus cumulative deficiencies in the deposits
3required under this Section for previous months and years,
4shall be deposited into the McCormick Place Expansion Project
5Fund, until the full amount requested for the fiscal year, but
6not in excess of the amount specified above as "Total
7Deposit", has been deposited.
8 Subject to payment of amounts into the Capital Projects
9Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
10and the McCormick Place Expansion Project Fund pursuant to the
11preceding paragraphs or in any amendments thereto hereafter
12enacted, for aviation fuel sold on or after December 1, 2019,
13the Department shall each month deposit into the Aviation Fuel
14Sales Tax Refund Fund an amount estimated by the Department to
15be required for refunds of the 80% portion of the tax on
16aviation fuel under this Act. The Department shall only
17deposit moneys into the Aviation Fuel Sales Tax Refund Fund
18under this paragraph for so long as the revenue use
19requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
20binding on the State.
21 Subject to payment of amounts into the Build Illinois Fund
22and the McCormick Place Expansion Project Fund pursuant to the
23preceding paragraphs or in any amendments thereto hereafter
24enacted, beginning July 1, 1993 and ending on September 30,
252013, the Department shall each month pay into the Illinois
26Tax Increment Fund 0.27% of 80% of the net revenue realized for

SB2734- 121 -LRB103 36066 HLH 66153 b
1the preceding month from the 6.25% general rate on the selling
2price of tangible personal property.
3 Subject to payment of amounts into the Build Illinois
4Fund, the McCormick Place Expansion Project Fund, and the
5Illinois Tax Increment Fund pursuant to the preceding
6paragraphs or in any amendments to this Section hereafter
7enacted, beginning on the first day of the first calendar
8month to occur on or after August 26, 2014 (the effective date
9of Public Act 98-1098), each month, from the collections made
10under Section 9 of the Use Tax Act, Section 9 of the Service
11Use Tax Act, Section 9 of the Service Occupation Tax Act, and
12Section 3 of the Retailers' Occupation Tax Act, the Department
13shall pay into the Tax Compliance and Administration Fund, to
14be used, subject to appropriation, to fund additional auditors
15and compliance personnel at the Department of Revenue, an
16amount equal to 1/12 of 5% of 80% of the cash receipts
17collected during the preceding fiscal year by the Audit Bureau
18of the Department under the Use Tax Act, the Service Use Tax
19Act, the Service Occupation Tax Act, the Retailers' Occupation
20Tax Act, and associated local occupation and use taxes
21administered by the Department.
22 Subject to payments of amounts into the Build Illinois
23Fund, the McCormick Place Expansion Project Fund, the Illinois
24Tax Increment Fund, the Energy Infrastructure Fund, and the
25Tax Compliance and Administration Fund as provided in this
26Section, beginning on July 1, 2018 the Department shall pay

SB2734- 122 -LRB103 36066 HLH 66153 b
1each month into the Downstate Public Transportation Fund the
2moneys required to be so paid under Section 2-3 of the
3Downstate Public Transportation Act.
4 Subject to successful execution and delivery of a
5public-private agreement between the public agency and private
6entity and completion of the civic build, beginning on July 1,
72023, of the remainder of the moneys received by the
8Department under the Use Tax Act, the Service Use Tax Act, the
9Service Occupation Tax Act, and this Act, the Department shall
10deposit the following specified deposits in the aggregate from
11collections under the Use Tax Act, the Service Use Tax Act, the
12Service Occupation Tax Act, and the Retailers' Occupation Tax
13Act, as required under Section 8.25g of the State Finance Act
14for distribution consistent with the Public-Private
15Partnership for Civic and Transit Infrastructure Project Act.
16The moneys received by the Department pursuant to this Act and
17required to be deposited into the Civic and Transit
18Infrastructure Fund are subject to the pledge, claim and
19charge set forth in Section 25-55 of the Public-Private
20Partnership for Civic and Transit Infrastructure Project Act.
21As used in this paragraph, "civic build", "private entity",
22"public-private agreement", and "public agency" have the
23meanings provided in Section 25-10 of the Public-Private
24Partnership for Civic and Transit Infrastructure Project Act.
25 Fiscal Year.............................Total Deposit
26 2024.....................................$200,000,000

SB2734- 123 -LRB103 36066 HLH 66153 b
1 2025....................................$206,000,000
2 2026....................................$212,200,000
3 2027....................................$218,500,000
4 2028....................................$225,100,000
5 2029....................................$288,700,000
6 2030....................................$298,900,000
7 2031....................................$309,300,000
8 2032....................................$320,100,000
9 2033....................................$331,200,000
10 2034....................................$341,200,000
11 2035....................................$351,400,000
12 2036....................................$361,900,000
13 2037....................................$372,800,000
14 2038....................................$384,000,000
15 2039....................................$395,500,000
16 2040....................................$407,400,000
17 2041....................................$419,600,000
18 2042....................................$432,200,000
19 2043....................................$445,100,000
20 Beginning July 1, 2021 and until July 1, 2022, subject to
21the payment of amounts into the County and Mass Transit
22District Fund, the Local Government Tax Fund, the Build
23Illinois Fund, the McCormick Place Expansion Project Fund, the
24Illinois Tax Increment Fund, and the Tax Compliance and
25Administration Fund as provided in this Section, the
26Department shall pay each month into the Road Fund the amount

SB2734- 124 -LRB103 36066 HLH 66153 b
1estimated to represent 16% of the net revenue realized from
2the taxes imposed on motor fuel and gasohol. Beginning July 1,
32022 and until July 1, 2023, subject to the payment of amounts
4into the County and Mass Transit District Fund, the Local
5Government Tax Fund, the Build Illinois Fund, the McCormick
6Place Expansion Project Fund, the Illinois Tax Increment Fund,
7and the Tax Compliance and Administration Fund as provided in
8this Section, the Department shall pay each month into the
9Road Fund the amount estimated to represent 32% of the net
10revenue realized from the taxes imposed on motor fuel and
11gasohol. Beginning July 1, 2023 and until July 1, 2024,
12subject to the payment of amounts into the County and Mass
13Transit District Fund, the Local Government Tax Fund, the
14Build Illinois Fund, the McCormick Place Expansion Project
15Fund, the Illinois Tax Increment Fund, and the Tax Compliance
16and Administration Fund as provided in this Section, the
17Department shall pay each month into the Road Fund the amount
18estimated to represent 48% of the net revenue realized from
19the taxes imposed on motor fuel and gasohol. Beginning July 1,
202024 and until July 1, 2025, subject to the payment of amounts
21into the County and Mass Transit District Fund, the Local
22Government Tax Fund, the Build Illinois Fund, the McCormick
23Place Expansion Project Fund, the Illinois Tax Increment Fund,
24and the Tax Compliance and Administration Fund as provided in
25this Section, the Department shall pay each month into the
26Road Fund the amount estimated to represent 64% of the net

SB2734- 125 -LRB103 36066 HLH 66153 b
1revenue realized from the taxes imposed on motor fuel and
2gasohol. Beginning on July 1, 2025, subject to the payment of
3amounts into the County and Mass Transit District Fund, the
4Local Government Tax Fund, the Build Illinois Fund, the
5McCormick Place Expansion Project Fund, the Illinois Tax
6Increment Fund, and the Tax Compliance and Administration Fund
7as provided in this Section, the Department shall pay each
8month into the Road Fund the amount estimated to represent 80%
9of the net revenue realized from the taxes imposed on motor
10fuel and gasohol. As used in this paragraph "motor fuel" has
11the meaning given to that term in Section 1.1 of the Motor Fuel
12Tax Law, and "gasohol" has the meaning given to that term in
13Section 3-40 of the Use Tax Act.
14 Of the remainder of the moneys received by the Department
15pursuant to this Act, 75% thereof shall be paid into the State
16treasury and 25% shall be reserved in a special account and
17used only for the transfer to the Common School Fund as part of
18the monthly transfer from the General Revenue Fund in
19accordance with Section 8a of the State Finance Act.
20 The Department may, upon separate written notice to a
21taxpayer, require the taxpayer to prepare and file with the
22Department on a form prescribed by the Department within not
23less than 60 days after receipt of the notice an annual
24information return for the tax year specified in the notice.
25Such annual return to the Department shall include a statement
26of gross receipts as shown by the retailer's last federal

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1Federal income tax return. If the total receipts of the
2business as reported in the federal Federal income tax return
3do not agree with the gross receipts reported to the
4Department of Revenue for the same period, the retailer shall
5attach to his annual return a schedule showing a
6reconciliation of the 2 amounts and the reasons for the
7difference. The retailer's annual return to the Department
8shall also disclose the cost of goods sold by the retailer
9during the year covered by such return, opening and closing
10inventories of such goods for such year, costs of goods used
11from stock or taken from stock and given away by the retailer
12during such year, payroll information of the retailer's
13business during such year and any additional reasonable
14information which the Department deems would be helpful in
15determining the accuracy of the monthly, quarterly, or annual
16returns filed by such retailer as provided for in this
17Section.
18 If the annual information return required by this Section
19is not filed when and as required, the taxpayer shall be liable
20as follows:
21 (i) Until January 1, 1994, the taxpayer shall be
22 liable for a penalty equal to 1/6 of 1% of the tax due from
23 such taxpayer under this Act during the period to be
24 covered by the annual return for each month or fraction of
25 a month until such return is filed as required, the
26 penalty to be assessed and collected in the same manner as

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1 any other penalty provided for in this Act.
2 (ii) On and after January 1, 1994, the taxpayer shall
3 be liable for a penalty as described in Section 3-4 of the
4 Uniform Penalty and Interest Act.
5 The chief executive officer, proprietor, owner, or highest
6ranking manager shall sign the annual return to certify the
7accuracy of the information contained therein. Any person who
8willfully signs the annual return containing false or
9inaccurate information shall be guilty of perjury and punished
10accordingly. The annual return form prescribed by the
11Department shall include a warning that the person signing the
12return may be liable for perjury.
13 The provisions of this Section concerning the filing of an
14annual information return do not apply to a retailer who is not
15required to file an income tax return with the United States
16Government.
17 As soon as possible after the first day of each month, upon
18certification of the Department of Revenue, the Comptroller
19shall order transferred and the Treasurer shall transfer from
20the General Revenue Fund to the Motor Fuel Tax Fund an amount
21equal to 1.7% of 80% of the net revenue realized under this Act
22for the second preceding month. Beginning April 1, 2000, this
23transfer is no longer required and shall not be made.
24 Net revenue realized for a month shall be the revenue
25collected by the State pursuant to this Act, less the amount
26paid out during that month as refunds to taxpayers for

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1overpayment of liability.
2 For greater simplicity of administration, manufacturers,
3importers and wholesalers whose products are sold at retail in
4Illinois by numerous retailers, and who wish to do so, may
5assume the responsibility for accounting and paying to the
6Department all tax accruing under this Act with respect to
7such sales, if the retailers who are affected do not make
8written objection to the Department to this arrangement.
9 Any person who promotes, organizes, or provides retail
10selling space for concessionaires or other types of sellers at
11the Illinois State Fair, DuQuoin State Fair, county fairs,
12local fairs, art shows, flea markets, and similar exhibitions
13or events, including any transient merchant as defined by
14Section 2 of the Transient Merchant Act of 1987, is required to
15file a report with the Department providing the name of the
16merchant's business, the name of the person or persons engaged
17in merchant's business, the permanent address and Illinois
18Retailers Occupation Tax Registration Number of the merchant,
19the dates and location of the event, and other reasonable
20information that the Department may require. The report must
21be filed not later than the 20th day of the month next
22following the month during which the event with retail sales
23was held. Any person who fails to file a report required by
24this Section commits a business offense and is subject to a
25fine not to exceed $250.
26 Any person engaged in the business of selling tangible

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1personal property at retail as a concessionaire or other type
2of seller at the Illinois State Fair, county fairs, art shows,
3flea markets, and similar exhibitions or events, or any
4transient merchants, as defined by Section 2 of the Transient
5Merchant Act of 1987, may be required to make a daily report of
6the amount of such sales to the Department and to make a daily
7payment of the full amount of tax due. The Department shall
8impose this requirement when it finds that there is a
9significant risk of loss of revenue to the State at such an
10exhibition or event. Such a finding shall be based on evidence
11that a substantial number of concessionaires or other sellers
12who are not residents of Illinois will be engaging in the
13business of selling tangible personal property at retail at
14the exhibition or event, or other evidence of a significant
15risk of loss of revenue to the State. The Department shall
16notify concessionaires and other sellers affected by the
17imposition of this requirement. In the absence of notification
18by the Department, the concessionaires and other sellers shall
19file their returns as otherwise required in this Section.
20(Source: P.A. 102-634, eff. 8-27-21; 102-700, Article 60,
21Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
2265-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
231-1-23; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-363,
24eff. 7-28-23; revised 9-27-23.)
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