Bill Text: IL SB4162 | 2021-2022 | 102nd 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, with respect to motor fuel and gasohol, from July 1, 2022 through July 1, 2023, the tax is imposed at the rate of 5.25%. Makes corresponding changes concerning the distribution of those proceeds. Effective immediately

Spectrum: Partisan Bill (Republican 15-0)

Status: (Introduced) 2022-03-10 - Added as Co-Sponsor Sen. Chapin Rose [SB4162 Detail]

Download: Illinois-2021-SB4162-Introduced.html


102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
SB4162

Introduced 2/9/2022, by Sen. Win Stoller

SYNOPSIS AS INTRODUCED:
35 ILCS 105/3-10
35 ILCS 105/9 from Ch. 120, par. 439.9
35 ILCS 110/3-10 from Ch. 120, par. 439.33-10
35 ILCS 110/9 from Ch. 120, par. 439.39
35 ILCS 115/3-10 from Ch. 120, par. 439.103-10
35 ILCS 115/9 from Ch. 120, par. 439.109
35 ILCS 120/2-10
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, with respect to motor fuel and gasohol, from July 1, 2022 through July 1, 2023, the tax is imposed at the rate of 5.25%. Makes corresponding changes concerning the distribution of those proceeds. Effective immediately
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A BILL FOR

SB4162LRB102 26234 HLH 36073 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 Sections
53-10 and 9 as follows:
6 (35 ILCS 105/3-10)
7 Sec. 3-10. Rate of tax. Unless otherwise provided in this
8Section, the tax imposed by this Act is at the rate of 6.25% of
9either the selling price or the fair market value, if any, of
10the tangible personal property. In all cases where property
11functionally used or consumed is the same as the property that
12was purchased at retail, then the tax is imposed on the selling
13price of the property. In all cases where property
14functionally used or consumed is a by-product or waste product
15that has been refined, manufactured, or produced from property
16purchased at retail, then the tax is imposed on the lower of
17the fair market value, if any, of the specific property so used
18in this State or on the selling price of the property purchased
19at retail. For purposes of this Section "fair market value"
20means the price at which property would change hands between a
21willing buyer and a willing seller, neither being under any
22compulsion to buy or sell and both having reasonable knowledge
23of the relevant facts. The fair market value shall be

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1established by Illinois sales by the taxpayer of the same
2property as that functionally used or consumed, or if there
3are no such sales by the taxpayer, then comparable sales or
4purchases of property of like kind and character in Illinois.
5 Beginning on July 1, 2000 and through December 31, 2000,
6with respect to motor fuel, as defined in Section 1.1 of the
7Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
8the Use Tax Act, the tax is imposed at the rate of 1.25%.
9 Beginning on July 1, 2022 and through July 1, 2023, with
10respect to motor fuel, as defined in Section 1.1 of the Motor
11Fuel Tax Law, and gasohol, as defined in Section 3-40 of this
12Act, the tax is imposed at the rate of 5.25%.
13 Beginning on August 6, 2010 through August 15, 2010, with
14respect to sales tax holiday items as defined in Section 3-6 of
15this Act, the tax is imposed at the rate of 1.25%.
16 With respect to gasohol, the tax imposed by this Act
17applies to (i) 70% of the proceeds of sales made on or after
18January 1, 1990, and before July 1, 2003, (ii) 80% of the
19proceeds of sales made on or after July 1, 2003 and on or
20before July 1, 2017, and (iii) 100% of the proceeds of sales
21made thereafter. If, at any time, however, the tax under this
22Act on sales of gasohol is imposed at the rate of 1.25%, then
23the tax imposed by this Act applies to 100% of the proceeds of
24sales of gasohol made during that time.
25 With respect to majority blended ethanol fuel, the tax
26imposed by this Act does not apply to the proceeds of sales

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1made on or after July 1, 2003 and on or before December 31,
22023 but applies to 100% of the proceeds of sales made
3thereafter.
4 With respect to biodiesel blends with no less than 1% and
5no more than 10% biodiesel, the tax imposed by this Act applies
6to (i) 80% of the proceeds of sales made on or after July 1,
72003 and on or before December 31, 2018 and (ii) 100% of the
8proceeds of sales made thereafter. If, at any time, however,
9the tax under this Act on sales of biodiesel blends with no
10less than 1% and no more than 10% biodiesel is imposed at the
11rate of 1.25%, then the tax imposed by this Act applies to 100%
12of the proceeds of sales of biodiesel blends with no less than
131% and no more than 10% biodiesel made during that time.
14 With respect to 100% biodiesel and biodiesel blends with
15more than 10% but no more than 99% biodiesel, the tax imposed
16by this Act does not apply to the proceeds of sales made on or
17after July 1, 2003 and on or before December 31, 2023 but
18applies to 100% of the proceeds of sales made thereafter.
19 With respect to food for human consumption that is to be
20consumed off the premises where it is sold (other than
21alcoholic beverages, food consisting of or infused with adult
22use cannabis, soft drinks, and food that has been prepared for
23immediate consumption) and prescription and nonprescription
24medicines, drugs, medical appliances, products classified as
25Class III medical devices by the United States Food and Drug
26Administration that are used for cancer treatment pursuant to

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1a prescription, as well as any accessories and components
2related to those devices, modifications to a motor vehicle for
3the purpose of rendering it usable by a person with a
4disability, and insulin, blood sugar testing materials,
5syringes, and needles used by human diabetics, the tax is
6imposed at the rate of 1%. For the purposes of this Section,
7until September 1, 2009: the term "soft drinks" means any
8complete, finished, ready-to-use, non-alcoholic drink, whether
9carbonated or not, including but not limited to soda water,
10cola, fruit juice, vegetable juice, carbonated water, and all
11other preparations commonly known as soft drinks of whatever
12kind or description that are contained in any closed or sealed
13bottle, can, carton, or container, regardless of size; but
14"soft drinks" does not include coffee, tea, non-carbonated
15water, infant formula, milk or milk products as defined in the
16Grade A Pasteurized Milk and Milk Products Act, or drinks
17containing 50% or more natural fruit or vegetable juice.
18 Notwithstanding any other provisions of this Act,
19beginning September 1, 2009, "soft drinks" means non-alcoholic
20beverages that contain natural or artificial sweeteners. "Soft
21drinks" do not include beverages that contain milk or milk
22products, soy, rice or similar milk substitutes, or greater
23than 50% of vegetable or fruit juice by volume.
24 Until August 1, 2009, and notwithstanding any other
25provisions of this Act, "food for human consumption that is to
26be consumed off the premises where it is sold" includes all

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1food sold through a vending machine, except soft drinks and
2food products that are dispensed hot from a vending machine,
3regardless of the location of the vending machine. Beginning
4August 1, 2009, and notwithstanding any other provisions of
5this Act, "food for human consumption that is to be consumed
6off the premises where it is sold" includes all food sold
7through a vending machine, except soft drinks, candy, and food
8products that are dispensed hot from a vending machine,
9regardless of the location of the vending machine.
10 Notwithstanding any other provisions of this Act,
11beginning September 1, 2009, "food for human consumption that
12is to be consumed off the premises where it is sold" does not
13include candy. For purposes of this Section, "candy" means a
14preparation of sugar, honey, or other natural or artificial
15sweeteners in combination with chocolate, fruits, nuts or
16other ingredients or flavorings in the form of bars, drops, or
17pieces. "Candy" does not include any preparation that contains
18flour or requires refrigeration.
19 Notwithstanding any other provisions of this Act,
20beginning September 1, 2009, "nonprescription medicines and
21drugs" does not include grooming and hygiene products. For
22purposes of this Section, "grooming and hygiene products"
23includes, but is not limited to, soaps and cleaning solutions,
24shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
25lotions and screens, unless those products are available by
26prescription only, regardless of whether the products meet the

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1definition of "over-the-counter-drugs". For the purposes of
2this paragraph, "over-the-counter-drug" means a drug for human
3use that contains a label that identifies the product as a drug
4as required by 21 C.F.R. 201.66. The "over-the-counter-drug"
5label includes:
6 (A) A "Drug Facts" panel; or
7 (B) A statement of the "active ingredient(s)" with a
8 list of those ingredients contained in the compound,
9 substance or preparation.
10 Beginning on the effective date of this amendatory Act of
11the 98th General Assembly, "prescription and nonprescription
12medicines and drugs" includes medical cannabis purchased from
13a registered dispensing organization under the Compassionate
14Use of Medical Cannabis Program Act.
15 As used in this Section, "adult use cannabis" means
16cannabis subject to tax under the Cannabis Cultivation
17Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
18and does not include cannabis subject to tax under the
19Compassionate Use of Medical Cannabis Program Act.
20 If the property that is purchased at retail from a
21retailer is acquired outside Illinois and used outside
22Illinois before being brought to Illinois for use here and is
23taxable under this Act, the "selling price" on which the tax is
24computed shall be reduced by an amount that represents a
25reasonable allowance for depreciation for the period of prior
26out-of-state use.

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1(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
2102-4, eff. 4-27-21.)
3 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
4 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
5and trailers that are required to be registered with an agency
6of this State, each retailer required or authorized to collect
7the tax imposed by this Act shall pay to the Department the
8amount of such tax (except as otherwise provided) at the time
9when he is required to file his return for the period during
10which such tax was collected, less a discount of 2.1% prior to
11January 1, 1990, and 1.75% on and after January 1, 1990, or $5
12per calendar year, whichever is greater, which is allowed to
13reimburse the retailer for expenses incurred in collecting the
14tax, keeping records, preparing and filing returns, remitting
15the tax and supplying data to the Department on request. The
16discount under this Section is not allowed for the 1.25%
17portion of taxes paid on aviation fuel that is subject to the
18revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1947133. In the case of retailers who report and pay the tax on a
20transaction by transaction basis, as provided in this Section,
21such discount shall be taken with each such tax remittance
22instead of when such retailer files his periodic return. The
23discount allowed under this Section is allowed only for
24returns that are filed in the manner required by this Act. The
25Department may disallow the discount for retailers whose

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1certificate of registration is revoked at the time the return
2is filed, but only if the Department's decision to revoke the
3certificate of registration has become final. A retailer need
4not remit that part of any tax collected by him to the extent
5that he is required to remit and does remit the tax imposed by
6the Retailers' Occupation Tax Act, with respect to the sale of
7the same property.
8 Where such tangible personal property is sold under a
9conditional sales contract, or under any other form of sale
10wherein the payment of the principal sum, or a part thereof, is
11extended beyond the close of the period for which the return is
12filed, the retailer, in collecting the tax (except as to motor
13vehicles, watercraft, aircraft, and trailers that are required
14to be registered with an agency of this State), may collect for
15each tax return period, only the tax applicable to that part of
16the selling price actually received during such tax return
17period.
18 Except as provided in this Section, on or before the
19twentieth day of each calendar month, such retailer shall file
20a return for the preceding calendar month. Such return shall
21be filed on forms prescribed by the Department and shall
22furnish such information as the Department may reasonably
23require. On and after January 1, 2018, except for returns for
24motor vehicles, watercraft, aircraft, and trailers that are
25required to be registered with an agency of this State, with
26respect to retailers whose annual gross receipts average

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1$20,000 or more, all returns required to be filed pursuant to
2this Act shall be filed electronically. Retailers who
3demonstrate that they do not have access to the Internet or
4demonstrate hardship in filing electronically may petition the
5Department to waive the electronic filing requirement.
6 The Department may require returns to be filed on a
7quarterly basis. If so required, a return for each calendar
8quarter shall be filed on or before the twentieth day of the
9calendar month following the end of such calendar quarter. The
10taxpayer shall also file a return with the Department for each
11of the first two months of each calendar quarter, on or before
12the twentieth day of the following calendar month, stating:
13 1. The name of the seller;
14 2. The address of the principal place of business from
15 which he engages in the business of selling tangible
16 personal property at retail in this State;
17 3. The total amount of taxable receipts received by
18 him during the preceding calendar month from sales of
19 tangible personal property by him during such preceding
20 calendar month, including receipts from charge and time
21 sales, but less all deductions allowed by law;
22 4. The amount of credit provided in Section 2d of this
23 Act;
24 5. The amount of tax due;
25 5-5. The signature of the taxpayer; and
26 6. Such other reasonable information as the Department

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1 may require.
2 Each retailer required or authorized to collect the tax
3imposed by this Act on aviation fuel sold at retail in this
4State during the preceding calendar month shall, instead of
5reporting and paying tax on aviation fuel as otherwise
6required by this Section, report and pay such tax on a separate
7aviation fuel tax return. The requirements related to the
8return shall be as otherwise provided in this Section.
9Notwithstanding any other provisions of this Act to the
10contrary, retailers collecting tax on aviation fuel shall file
11all aviation fuel tax returns and shall make all aviation fuel
12tax payments by electronic means in the manner and form
13required by the Department. For purposes of this Section,
14"aviation fuel" means jet fuel and aviation gasoline.
15 If a taxpayer fails to sign a return within 30 days after
16the proper notice and demand for signature by the Department,
17the return shall be considered valid and any amount shown to be
18due on the return shall be deemed assessed.
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" means 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

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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 Before October 1, 2000, if the taxpayer's average monthly
13tax liability to the Department under this Act, the Retailers'
14Occupation Tax Act, the Service Occupation Tax Act, the
15Service Use Tax Act was $10,000 or more during the preceding 4
16complete calendar quarters, he shall file a return with the
17Department each month by the 20th day of the month next
18following the month during which such tax liability is
19incurred and shall make payments to the Department on or
20before the 7th, 15th, 22nd and last day of the month during
21which such liability is incurred. On and after October 1,
222000, if the taxpayer's average monthly tax liability to the
23Department under this Act, the Retailers' Occupation Tax Act,
24the Service Occupation Tax Act, and the Service Use Tax Act was
25$20,000 or more during the preceding 4 complete calendar
26quarters, he shall file a return with the Department each

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

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125% of the taxpayer's liability for the same calendar month of
2the preceding year. If the month during which such tax
3liability is incurred begins on or after January 1, 1989, and
4prior to January 1, 1996, each payment shall be in an amount
5equal to 22.5% of the taxpayer's actual liability for the
6month or 25% of the taxpayer's liability for the same calendar
7month of the preceding year or 100% of the taxpayer's actual
8liability for the quarter monthly reporting period. The amount
9of such quarter monthly payments shall be credited against the
10final tax liability of the taxpayer's return for that month.
11Before October 1, 2000, once applicable, the requirement of
12the making of quarter monthly payments to the Department shall
13continue until such taxpayer's average monthly liability to
14the Department during the preceding 4 complete calendar
15quarters (excluding the month of highest liability and the
16month of lowest liability) is less than $9,000, or until such
17taxpayer's average monthly liability to the Department as
18computed for each calendar quarter of the 4 preceding complete
19calendar quarter period is less than $10,000. However, if a
20taxpayer can show the Department that a substantial change in
21the taxpayer's business has occurred which causes the taxpayer
22to anticipate that his average monthly tax liability for the
23reasonably foreseeable future will fall below the $10,000
24threshold stated above, then such taxpayer may petition the
25Department for change in such taxpayer's reporting status. On
26and after October 1, 2000, once applicable, the requirement of

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1the making of quarter monthly payments to the Department shall
2continue until such taxpayer's average monthly liability to
3the Department during the preceding 4 complete calendar
4quarters (excluding the month of highest liability and the
5month of lowest liability) is less than $19,000 or until such
6taxpayer's average monthly liability to the Department as
7computed for each calendar quarter of the 4 preceding complete
8calendar quarter period is less than $20,000. However, if a
9taxpayer can show the Department that a substantial change in
10the taxpayer's business has occurred which causes the taxpayer
11to anticipate that his average monthly tax liability for the
12reasonably foreseeable future will fall below the $20,000
13threshold stated above, then such taxpayer may petition the
14Department for a change in such taxpayer's reporting status.
15The Department shall change such taxpayer's reporting status
16unless it finds that such change is seasonal in nature and not
17likely to be long term. If any such quarter monthly payment is
18not paid at the time or in the amount required by this Section,
19then the taxpayer shall be liable for penalties and interest
20on the difference between the minimum amount due and the
21amount of such quarter monthly payment actually and timely
22paid, except insofar as the taxpayer has previously made
23payments for that month to the Department in excess of the
24minimum payments previously due as provided in this Section.
25The Department shall make reasonable rules and regulations to
26govern the quarter monthly payment amount and quarter monthly

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1payment dates for taxpayers who file on other than a calendar
2monthly basis.
3 If any such payment provided for in this Section exceeds
4the taxpayer's liabilities under this Act, the Retailers'
5Occupation Tax Act, the Service Occupation Tax Act and the
6Service Use Tax Act, as shown by an original monthly return,
7the Department shall issue to the taxpayer a credit memorandum
8no later than 30 days after the date of payment, which
9memorandum may be submitted by the taxpayer to the Department
10in payment of tax liability subsequently to be remitted by the
11taxpayer to the Department or be assigned by the taxpayer to a
12similar taxpayer under this Act, the Retailers' Occupation Tax
13Act, the Service Occupation Tax Act or the Service Use Tax Act,
14in accordance with reasonable rules and regulations to be
15prescribed by the Department, except that if such excess
16payment is shown on an original monthly return and is made
17after December 31, 1986, no credit memorandum shall be issued,
18unless requested by the taxpayer. If no such request is made,
19the taxpayer may credit such excess payment against tax
20liability subsequently to be remitted by the taxpayer to the
21Department under this Act, the Retailers' Occupation Tax Act,
22the Service Occupation Tax Act or the Service Use Tax Act, in
23accordance with reasonable rules and regulations prescribed by
24the Department. If the Department subsequently determines that
25all or any part of the credit taken was not actually due to the
26taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall

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

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1which makes him responsible for filing returns under this Act,
2such retailer shall file a final return under this Act with the
3Department not more than one month after discontinuing such
4business.
5 In addition, with respect to motor vehicles, watercraft,
6aircraft, and trailers that are required to be registered with
7an agency of this State, except as otherwise provided in this
8Section, every retailer selling this kind of tangible personal
9property shall file, with the Department, upon a form to be
10prescribed and supplied by the Department, a separate return
11for each such item of tangible personal property which the
12retailer sells, except that if, in the same transaction, (i) a
13retailer of aircraft, watercraft, motor vehicles or trailers
14transfers more than one aircraft, watercraft, motor vehicle or
15trailer to another aircraft, watercraft, motor vehicle or
16trailer retailer for the purpose of resale or (ii) a retailer
17of aircraft, watercraft, motor vehicles, or trailers transfers
18more than one aircraft, watercraft, motor vehicle, or trailer
19to a purchaser for use as a qualifying rolling stock as
20provided in Section 3-55 of this Act, then that seller may
21report the transfer of all the aircraft, watercraft, motor
22vehicles or trailers involved in that transaction to the
23Department on the same uniform invoice-transaction reporting
24return form. For purposes of this Section, "watercraft" means
25a Class 2, Class 3, or Class 4 watercraft as defined in Section
263-2 of the Boat Registration and Safety Act, a personal

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1watercraft, or any boat equipped with an inboard motor.
2 In addition, with respect to motor vehicles, watercraft,
3aircraft, and trailers that are required to be registered with
4an agency of this State, every person who is engaged in the
5business of leasing or renting such items and who, in
6connection with such business, sells any such item to a
7retailer for the purpose of resale is, notwithstanding any
8other provision of this Section to the contrary, authorized to
9meet the return-filing requirement of this Act by reporting
10the transfer of all the aircraft, watercraft, motor vehicles,
11or trailers transferred for resale during a month to the
12Department on the same uniform invoice-transaction reporting
13return form on or before the 20th of the month following the
14month in which the transfer takes place. Notwithstanding any
15other provision of this Act to the contrary, all returns filed
16under this paragraph must be filed by electronic means in the
17manner and form as required by the Department.
18 The transaction reporting return in the case of motor
19vehicles or trailers that are required to be registered with
20an agency of this State, shall be the same document as the
21Uniform Invoice referred to in Section 5-402 of the Illinois
22Vehicle Code and must show the name and address of the seller;
23the name and address of the purchaser; the amount of the
24selling price including the amount allowed by the retailer for
25traded-in property, if any; the amount allowed by the retailer
26for the traded-in tangible personal property, if any, to the

SB4162- 20 -LRB102 26234 HLH 36073 b
1extent to which Section 2 of this Act allows an exemption for
2the value of traded-in property; the balance payable after
3deducting such trade-in allowance from the total selling
4price; the amount of tax due from the retailer with respect to
5such transaction; the amount of tax collected from the
6purchaser by the retailer on such transaction (or satisfactory
7evidence that such tax is not due in that particular instance,
8if that is claimed to be the fact); the place and date of the
9sale; a sufficient identification of the property sold; such
10other information as is required in Section 5-402 of the
11Illinois Vehicle Code, and such other information as the
12Department may reasonably require.
13 The transaction reporting return in the case of watercraft
14and aircraft must show the name and address of the seller; the
15name and address of the purchaser; the amount of the selling
16price including the amount allowed by the retailer for
17traded-in property, if any; the amount allowed by the retailer
18for the traded-in tangible personal property, if any, to the
19extent to which Section 2 of this Act allows an exemption for
20the value of traded-in property; the balance payable after
21deducting such trade-in allowance from the total selling
22price; the amount of tax due from the retailer with respect to
23such transaction; the amount of tax collected from the
24purchaser by the retailer on such transaction (or satisfactory
25evidence that such tax is not due in that particular instance,
26if that is claimed to be the fact); the place and date of the

SB4162- 21 -LRB102 26234 HLH 36073 b
1sale, a sufficient identification of the property sold, and
2such other information as the Department may reasonably
3require.
4 Such transaction reporting return shall be filed not later
5than 20 days after the date of delivery of the item that is
6being sold, but may be filed by the retailer at any time sooner
7than that if he chooses to do so. The transaction reporting
8return and tax remittance or proof of exemption from the tax
9that is imposed by this Act may be transmitted to the
10Department by way of the State agency with which, or State
11officer with whom, the tangible personal property must be
12titled or registered (if titling or registration is required)
13if the Department and such agency or State officer determine
14that this procedure will expedite the processing of
15applications for title or registration.
16 With each such transaction reporting return, the retailer
17shall remit the proper amount of tax due (or shall submit
18satisfactory evidence that the sale is not taxable if that is
19the case), to the Department or its agents, whereupon the
20Department shall issue, in the purchaser's name, a tax receipt
21(or a certificate of exemption if the Department is satisfied
22that the particular sale is tax exempt) which such purchaser
23may submit to the agency with which, or State officer with
24whom, he must title or register the tangible personal property
25that is involved (if titling or registration is required) in
26support of such purchaser's application for an Illinois

SB4162- 22 -LRB102 26234 HLH 36073 b
1certificate or other evidence of title or registration to such
2tangible personal property.
3 No retailer's failure or refusal to remit tax under this
4Act precludes a user, who has paid the proper tax to the
5retailer, from obtaining his certificate of title or other
6evidence of title or registration (if titling or registration
7is required) upon satisfying the Department that such user has
8paid the proper tax (if tax is due) to the retailer. The
9Department shall adopt appropriate rules to carry out the
10mandate of this paragraph.
11 If the user who would otherwise pay tax to the retailer
12wants the transaction reporting return filed and the payment
13of tax or proof of exemption made to the Department before the
14retailer is willing to take these actions and such user has not
15paid the tax to the retailer, such user may certify to the fact
16of such delay by the retailer, and may (upon the Department
17being satisfied of the truth of such certification) transmit
18the information required by the transaction reporting return
19and the remittance for tax or proof of exemption directly to
20the Department and obtain his tax receipt or exemption
21determination, in which event the transaction reporting return
22and tax remittance (if a tax payment was required) shall be
23credited by the Department to the proper retailer's account
24with the Department, but without the 2.1% or 1.75% discount
25provided for in this Section being allowed. When the user pays
26the tax directly to the Department, he shall pay the tax in the

SB4162- 23 -LRB102 26234 HLH 36073 b
1same amount and in the same form in which it would be remitted
2if the tax had been remitted to the Department by the retailer.
3 Where a retailer collects the tax with respect to the
4selling price of tangible personal property which he sells and
5the purchaser thereafter returns such tangible personal
6property and the retailer refunds the selling price thereof to
7the purchaser, such retailer shall also refund, to the
8purchaser, the tax so collected from the purchaser. When
9filing his return for the period in which he refunds such tax
10to the purchaser, the retailer may deduct the amount of the tax
11so refunded by him to the purchaser from any other use tax
12which such retailer may be required to pay or remit to the
13Department, as shown by such return, if the amount of the tax
14to be deducted was previously remitted to the Department by
15such retailer. If the retailer has not previously remitted the
16amount of such tax to the Department, he is entitled to no
17deduction under this Act upon refunding such tax to the
18purchaser.
19 Any retailer filing a return under this Section shall also
20include (for the purpose of paying tax thereon) the total tax
21covered by such return upon the selling price of tangible
22personal property purchased by him at retail from a retailer,
23but as to which the tax imposed by this Act was not collected
24from the retailer filing such return, and such retailer shall
25remit the amount of such tax to the Department when filing such
26return.

SB4162- 24 -LRB102 26234 HLH 36073 b
1 If experience indicates such action to be practicable, the
2Department may prescribe and furnish a combination or joint
3return which will enable retailers, who are required to file
4returns hereunder and also under the Retailers' Occupation Tax
5Act, to furnish all the return information required by both
6Acts on the one form.
7 Where the retailer has more than one business registered
8with the Department under separate registration under this
9Act, such retailer may not file each return that is due as a
10single return covering all such registered businesses, but
11shall file separate returns for each such registered business.
12 Beginning January 1, 1990, each month the Department shall
13pay into the State and Local Sales Tax Reform Fund, a special
14fund in the State Treasury which is hereby created, the net
15revenue realized for the preceding month from the 1% tax
16imposed under this Act.
17 Beginning January 1, 1990, each month the Department shall
18pay into the County and Mass Transit District Fund 4% of the
19net revenue realized for the preceding month from the 6.25%
20general rate on the selling price of tangible personal
21property which is purchased outside Illinois at retail from a
22retailer and which is titled or registered by an agency of this
23State's government.
24 Beginning January 1, 1990, each month the Department shall
25pay into the State and Local Sales Tax Reform Fund, a special
26fund in the State Treasury, 20% of the net revenue realized for

SB4162- 25 -LRB102 26234 HLH 36073 b
1the preceding month from the 6.25% general rate on the selling
2price of tangible personal property, other than (i) tangible
3personal property which is purchased outside Illinois at
4retail from a retailer and which is titled or registered by an
5agency of this State's government and (ii) aviation fuel sold
6on or after December 1, 2019. This exception for aviation fuel
7only applies for so long as the revenue use requirements of 49
8U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
9 For aviation fuel sold on or after December 1, 2019, each
10month the Department shall pay into the State Aviation Program
11Fund 20% of the net revenue realized for the preceding month
12from the 6.25% general rate on the selling price of aviation
13fuel, less an amount estimated by the Department to be
14required for refunds of the 20% portion of the tax on aviation
15fuel under this Act, which amount shall be deposited into the
16Aviation Fuel Sales Tax Refund Fund. The Department shall only
17pay moneys into the State Aviation Program Fund and the
18Aviation Fuels Sales Tax Refund Fund under this Act for so long
19as the revenue use requirements of 49 U.S.C. 47107(b) and 49
20U.S.C. 47133 are binding on the State.
21 Beginning August 1, 2000, each month the Department shall
22pay into the State and Local Sales Tax Reform Fund 100% of the
23net revenue realized for the preceding month from the 1.25%
24rate on the selling price of motor fuel and gasohol. Beginning
25September 1, 2010, each month the Department shall pay into
26the State and Local Sales Tax Reform Fund 100% of the net

SB4162- 26 -LRB102 26234 HLH 36073 b
1revenue realized for the preceding month from the 1.25% rate
2on the selling price of sales tax holiday items.
3 Beginning August 1, 2022 and continuing through August 1,
42023, each month the Department shall pay into the State and
5Local Sales Tax Reform Fund 23% of the net revenue realized for
6the preceding month from the 5.25% rate on the selling price of
7motor fuel and gasohol.
8 Beginning January 1, 1990, each month the Department shall
9pay into the Local Government Tax Fund 16% of the net revenue
10realized for the preceding month from the 6.25% general rate
11on the selling price of tangible personal property which is
12purchased outside Illinois at retail from a retailer and which
13is titled or registered by an agency of this State's
14government.
15 Beginning October 1, 2009, each month the Department shall
16pay into the Capital Projects Fund an amount that is equal to
17an amount estimated by the Department to represent 80% of the
18net revenue realized for the preceding month from the sale of
19candy, grooming and hygiene products, and soft drinks that had
20been taxed at a rate of 1% prior to September 1, 2009 but that
21are now taxed at 6.25%.
22 Beginning July 1, 2011, each month the Department shall
23pay into the Clean Air Act Permit Fund 80% of the net revenue
24realized for the preceding month from the 6.25% general rate
25on the selling price of sorbents used in Illinois in the
26process of sorbent injection as used to comply with the

SB4162- 27 -LRB102 26234 HLH 36073 b
1Environmental Protection Act or the federal Clean Air Act, but
2the total payment into the Clean Air Act Permit Fund under this
3Act and the Retailers' Occupation Tax Act shall not exceed
4$2,000,000 in any fiscal year.
5 Beginning July 1, 2013, each month the Department shall
6pay into the Underground Storage Tank Fund from the proceeds
7collected under this Act, the Service Use Tax Act, the Service
8Occupation Tax Act, and the Retailers' Occupation Tax Act an
9amount equal to the average monthly deficit in the Underground
10Storage Tank Fund during the prior year, as certified annually
11by the Illinois Environmental Protection Agency, but the total
12payment into the Underground Storage Tank Fund under this Act,
13the Service Use Tax Act, the Service Occupation Tax Act, and
14the Retailers' Occupation Tax Act shall not exceed $18,000,000
15in any State fiscal year. As used in this paragraph, the
16"average monthly deficit" shall be equal to the difference
17between the average monthly claims for payment by the fund and
18the average monthly revenues deposited into the fund,
19excluding payments made pursuant to this paragraph.
20 Beginning July 1, 2015, of the remainder of the moneys
21received by the Department under this Act, the Service Use Tax
22Act, the Service Occupation Tax Act, and the Retailers'
23Occupation Tax Act, each month the Department shall deposit
24$500,000 into the State Crime Laboratory Fund.
25 Of the remainder of the moneys received by the Department
26pursuant to this Act, (a) 1.75% thereof shall be paid into the

SB4162- 28 -LRB102 26234 HLH 36073 b
1Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
2and after July 1, 1989, 3.8% thereof shall be paid into the
3Build Illinois Fund; provided, however, that if in any fiscal
4year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
5may be, of the moneys received by the Department and required
6to be paid into the Build Illinois Fund pursuant to Section 3
7of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
8Act, Section 9 of the Service Use Tax Act, and Section 9 of the
9Service Occupation Tax Act, such Acts being hereinafter called
10the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
11may be, of moneys being hereinafter called the "Tax Act
12Amount", and (2) the amount transferred to the Build Illinois
13Fund from the State and Local Sales Tax Reform Fund shall be
14less than the Annual Specified Amount (as defined in Section 3
15of the Retailers' Occupation Tax Act), an amount equal to the
16difference shall be immediately paid into the Build Illinois
17Fund from other moneys received by the Department pursuant to
18the Tax Acts; and further provided, that if on the last
19business day of any month the sum of (1) the Tax Act Amount
20required to be deposited into the Build Illinois Bond Account
21in the Build Illinois Fund during such month and (2) the amount
22transferred during such month to the Build Illinois Fund from
23the State and Local Sales Tax Reform Fund shall have been less
24than 1/12 of the Annual Specified Amount, an amount equal to
25the difference shall be immediately paid into the Build
26Illinois Fund from other moneys received by the Department

SB4162- 29 -LRB102 26234 HLH 36073 b
1pursuant to the Tax Acts; and, further provided, that in no
2event shall the payments required under the preceding proviso
3result in aggregate payments into the Build Illinois Fund
4pursuant to this clause (b) for any fiscal year in excess of
5the greater of (i) the Tax Act Amount or (ii) the Annual
6Specified Amount for such fiscal year; and, further provided,
7that the amounts payable into the Build Illinois Fund under
8this clause (b) shall be payable only until such time as the
9aggregate amount on deposit under each trust indenture
10securing Bonds issued and outstanding pursuant to the Build
11Illinois Bond Act is sufficient, taking into account any
12future investment income, to fully provide, in accordance with
13such indenture, for the defeasance of or the payment of the
14principal of, premium, if any, and interest on the Bonds
15secured by such indenture and on any Bonds expected to be
16issued thereafter and all fees and costs payable with respect
17thereto, all as certified by the Director of the Bureau of the
18Budget (now Governor's Office of Management and Budget). If on
19the last business day of any month in which Bonds are
20outstanding pursuant to the Build Illinois Bond Act, the
21aggregate of the moneys deposited in the Build Illinois Bond
22Account in the Build Illinois Fund in such month shall be less
23than the amount required to be transferred in such month from
24the Build Illinois Bond Account to the Build Illinois Bond
25Retirement and Interest Fund pursuant to Section 13 of the
26Build Illinois Bond Act, an amount equal to such deficiency

SB4162- 30 -LRB102 26234 HLH 36073 b
1shall be immediately paid from other moneys received by the
2Department pursuant to the Tax Acts to the Build Illinois
3Fund; provided, however, that any amounts paid to the Build
4Illinois Fund in any fiscal year pursuant to this sentence
5shall be deemed to constitute payments pursuant to clause (b)
6of the preceding sentence and shall reduce the amount
7otherwise payable for such fiscal year pursuant to clause (b)
8of the preceding sentence. The moneys received by the
9Department pursuant to this Act and required to be deposited
10into the Build Illinois Fund are subject to the pledge, claim
11and charge set forth in Section 12 of the Build Illinois Bond
12Act.
13 Subject to payment of amounts into the Build Illinois Fund
14as provided in the preceding paragraph or in any amendment
15thereto hereafter enacted, the following specified monthly
16installment of the amount requested in the certificate of the
17Chairman of the Metropolitan Pier and Exposition Authority
18provided under Section 8.25f of the State Finance Act, but not
19in excess of the sums designated as "Total Deposit", shall be
20deposited in the aggregate from collections under Section 9 of
21the Use Tax Act, Section 9 of the Service Use Tax Act, Section
229 of the Service Occupation Tax Act, and Section 3 of the
23Retailers' Occupation Tax Act into the McCormick Place
24Expansion Project Fund in the specified fiscal years.
25Fiscal YearTotal Deposit
261993 $0

SB4162- 31 -LRB102 26234 HLH 36073 b
11994 53,000,000
21995 58,000,000
31996 61,000,000
41997 64,000,000
51998 68,000,000
61999 71,000,000
72000 75,000,000
82001 80,000,000
92002 93,000,000
102003 99,000,000
112004103,000,000
122005108,000,000
132006113,000,000
142007119,000,000
152008126,000,000
162009132,000,000
172010139,000,000
182011146,000,000
192012153,000,000
202013161,000,000
212014170,000,000
222015179,000,000
232016189,000,000
242017199,000,000
252018210,000,000
262019221,000,000

SB4162- 32 -LRB102 26234 HLH 36073 b
12020233,000,000
22021300,000,000
32022300,000,000
42023300,000,000
52024 300,000,000
62025 300,000,000
72026 300,000,000
82027 375,000,000
92028 375,000,000
102029 375,000,000
112030 375,000,000
122031 375,000,000
132032 375,000,000
142033 375,000,000
152034375,000,000
162035375,000,000
172036450,000,000
18and
19each fiscal year
20thereafter that bonds
21are outstanding under
22Section 13.2 of the
23Metropolitan Pier and
24Exposition Authority Act,
25but not after fiscal year 2060.
26 Beginning July 20, 1993 and in each month of each fiscal

SB4162- 33 -LRB102 26234 HLH 36073 b
1year thereafter, one-eighth of the amount requested in the
2certificate of the Chairman of the Metropolitan Pier and
3Exposition Authority for that fiscal year, less the amount
4deposited into the McCormick Place Expansion Project Fund by
5the State Treasurer in the respective month under subsection
6(g) of Section 13 of the Metropolitan Pier and Exposition
7Authority Act, plus cumulative deficiencies in the deposits
8required under this Section for previous months and years,
9shall be deposited into the McCormick Place Expansion Project
10Fund, until the full amount requested for the fiscal year, but
11not in excess of the amount specified above as "Total
12Deposit", has been deposited.
13 Subject to payment of amounts into the Capital Projects
14Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
15and the McCormick Place Expansion Project Fund pursuant to the
16preceding paragraphs or in any amendments thereto hereafter
17enacted, for aviation fuel sold on or after December 1, 2019,
18the Department shall each month deposit into the Aviation Fuel
19Sales Tax Refund Fund an amount estimated by the Department to
20be required for refunds of the 80% portion of the tax on
21aviation fuel under this Act. The Department shall only
22deposit moneys into the Aviation Fuel Sales Tax Refund Fund
23under this paragraph for so long as the revenue use
24requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
25binding on the State.
26 Subject to payment of amounts into the Build Illinois Fund

SB4162- 34 -LRB102 26234 HLH 36073 b
1and the McCormick Place Expansion Project Fund pursuant to the
2preceding paragraphs or in any amendments thereto hereafter
3enacted, beginning July 1, 1993 and ending on September 30,
42013, the Department shall each month pay into the Illinois
5Tax Increment Fund 0.27% of 80% of the net revenue realized for
6the preceding month from the 6.25% general rate on the selling
7price of tangible personal property.
8 Subject to payment of amounts into the Build Illinois Fund
9and the McCormick Place Expansion Project Fund pursuant to the
10preceding paragraphs or in any amendments thereto hereafter
11enacted, beginning with the receipt of the first report of
12taxes paid by an eligible business and continuing for a
1325-year period, the Department shall each month pay into the
14Energy Infrastructure Fund 80% of the net revenue realized
15from the 6.25% general rate on the selling price of
16Illinois-mined coal that was sold to an eligible business. For
17purposes of this paragraph, the term "eligible business" means
18a new electric generating facility certified pursuant to
19Section 605-332 of the Department of Commerce and Economic
20Opportunity Law of the Civil Administrative Code of Illinois.
21 Subject to payment of amounts into the Build Illinois
22Fund, the McCormick Place Expansion Project Fund, the Illinois
23Tax Increment Fund, and the Energy Infrastructure Fund
24pursuant to the preceding paragraphs or in any amendments to
25this Section hereafter enacted, beginning on the first day of
26the first calendar month to occur on or after August 26, 2014

SB4162- 35 -LRB102 26234 HLH 36073 b
1(the effective date of Public Act 98-1098), each month, from
2the collections made under Section 9 of the Use Tax Act,
3Section 9 of the Service Use Tax Act, Section 9 of the Service
4Occupation Tax Act, and Section 3 of the Retailers' Occupation
5Tax Act, the Department shall pay into the Tax Compliance and
6Administration Fund, to be used, subject to appropriation, to
7fund additional auditors and compliance personnel at the
8Department of Revenue, an amount equal to 1/12 of 5% of 80% of
9the cash receipts collected during the preceding fiscal year
10by the Audit Bureau of the Department under the Use Tax Act,
11the Service Use Tax Act, the Service Occupation Tax Act, the
12Retailers' Occupation Tax Act, and associated local occupation
13and use taxes administered by the Department.
14 Subject to payments of amounts into the Build Illinois
15Fund, the McCormick Place Expansion Project Fund, the Illinois
16Tax Increment Fund, the Energy Infrastructure Fund, and the
17Tax Compliance and Administration Fund as provided in this
18Section, beginning on July 1, 2018 the Department shall pay
19each month into the Downstate Public Transportation Fund the
20moneys required to be so paid under Section 2-3 of the
21Downstate 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

SB4162- 36 -LRB102 26234 HLH 36073 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

SB4162- 37 -LRB102 26234 HLH 36073 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 State and Local Sales Tax
14Reform Fund, the Build Illinois Fund, the McCormick Place
15Expansion Project Fund, the Illinois Tax Increment Fund, the
16Energy Infrastructure 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 State and Local Sales Tax Reform Fund, the Build
23Illinois Fund, the McCormick Place Expansion Project Fund, the
24Illinois Tax Increment Fund, the Energy Infrastructure Fund,
25and the Tax Compliance and Administration Fund as provided in
26this Section, the Department shall pay each month into the

SB4162- 38 -LRB102 26234 HLH 36073 b
1Road Fund the amount estimated to represent 53% 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 State and Local
5Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
6Place Expansion Project Fund, the Illinois Tax Increment Fund,
7the Energy Infrastructure Fund, and the Tax Compliance and
8Administration 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 State and Local Sales Tax Reform Fund, the Build
14Illinois Fund, the McCormick Place Expansion Project Fund, the
15Illinois Tax Increment Fund, the Energy Infrastructure 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 State and Local Sales Tax Reform Fund, the
22Build Illinois Fund, the McCormick Place Expansion Project
23Fund, the Illinois Tax Increment Fund, the Energy
24Infrastructure Fund, and the Tax Compliance and Administration
25Fund as provided in this Section, the Department shall pay
26each month into the Road Fund the amount estimated to

SB4162- 39 -LRB102 26234 HLH 36073 b
1represent 80% of the net revenue realized from the taxes
2imposed on motor fuel and gasohol. As used in this paragraph
3"motor fuel" has the meaning given to that term in Section 1.1
4of the Motor Fuel Tax Act, and "gasohol" has the meaning given
5to that term in Section 3-40 of this Act.
6 Of the remainder of the moneys received by the Department
7pursuant to this Act, 75% thereof shall be paid into the State
8Treasury and 25% shall be reserved in a special account and
9used only for the transfer to the Common School Fund as part of
10the monthly transfer from the General Revenue Fund in
11accordance with Section 8a of the State Finance Act.
12 As soon as possible after the first day of each month, upon
13certification of the Department of Revenue, the Comptroller
14shall order transferred and the Treasurer shall transfer from
15the General Revenue Fund to the Motor Fuel Tax Fund an amount
16equal to 1.7% of 80% of the net revenue realized under this Act
17for the second preceding month. Beginning April 1, 2000, this
18transfer is no longer required and shall not be made.
19 Net revenue realized for a month shall be the revenue
20collected by the State pursuant to this Act, less the amount
21paid out during that month as refunds to taxpayers for
22overpayment of liability.
23 For greater simplicity of administration, manufacturers,
24importers and wholesalers whose products are sold at retail in
25Illinois by numerous retailers, and who wish to do so, may
26assume the responsibility for accounting and paying to the

SB4162- 40 -LRB102 26234 HLH 36073 b
1Department all tax accruing under this Act with respect to
2such sales, if the retailers who are affected do not make
3written objection to the Department to this arrangement.
4(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
5100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
615, Section 15-10, eff. 6-5-19; 101-10, Article 25, Section
725-105, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
86-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.)
9 Section 10. The Service Use Tax Act is amended by changing
10Sections 3-10 and 9 as follows:
11 (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
12 Sec. 3-10. Rate of tax. Unless otherwise provided in this
13Section, the tax imposed by this Act is at the rate of 6.25% of
14the selling price of tangible personal property transferred as
15an incident to the sale of service, but, for the purpose of
16computing this tax, in no event shall the selling price be less
17than the cost price of the property to the serviceman.
18 Beginning on July 1, 2000 and through December 31, 2000,
19with respect to motor fuel, as defined in Section 1.1 of the
20Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
21the Use Tax Act, the tax is imposed at the rate of 1.25%.
22 Beginning on July 1, 2022 and through July 1, 2023, with
23respect to motor fuel, as defined in Section 1.1 of the Motor
24Fuel Tax Law, and gasohol, as defined in Section 3-40 of the

SB4162- 41 -LRB102 26234 HLH 36073 b
1Use Tax Act, the tax is imposed at the rate of 5.25%.
2 With respect to gasohol, as defined in the Use Tax Act, the
3tax imposed by this Act applies to (i) 70% of the selling price
4of property transferred as an incident to the sale of service
5on or after January 1, 1990, and before July 1, 2003, (ii) 80%
6of the selling price of property transferred as an incident to
7the sale of service on or after July 1, 2003 and on or before
8July 1, 2017, and (iii) 100% of the selling price thereafter.
9If, at any time, however, the tax under this Act on sales of
10gasohol, as defined in the Use Tax Act, is imposed at the rate
11of 1.25%, then the tax imposed by this Act applies to 100% of
12the proceeds of sales of gasohol made during that time.
13 With respect to majority blended ethanol fuel, as defined
14in the Use Tax Act, the tax imposed by this Act does not apply
15to the selling price of property transferred as an incident to
16the sale of service on or after July 1, 2003 and on or before
17December 31, 2023 but applies to 100% of the selling price
18thereafter.
19 With respect to biodiesel blends, as defined in the Use
20Tax Act, with no less than 1% and no more than 10% biodiesel,
21the tax imposed by this Act applies to (i) 80% of the selling
22price of property transferred as an incident to the sale of
23service on or after July 1, 2003 and on or before December 31,
242018 and (ii) 100% of the proceeds of the selling price
25thereafter. If, at any time, however, the tax under this Act on
26sales of biodiesel blends, as defined in the Use Tax Act, with

SB4162- 42 -LRB102 26234 HLH 36073 b
1no less than 1% and no more than 10% biodiesel is imposed at
2the rate of 1.25%, then the tax imposed by this Act applies to
3100% of the proceeds of sales of biodiesel blends with no less
4than 1% and no more than 10% biodiesel made during that time.
5 With respect to 100% biodiesel, as defined in the Use Tax
6Act, and biodiesel blends, as defined in the Use Tax Act, with
7more than 10% but no more than 99% biodiesel, the tax imposed
8by this Act does not apply to the proceeds of the selling price
9of property transferred as an incident to the sale of service
10on or after July 1, 2003 and on or before December 31, 2023 but
11applies to 100% of the selling price thereafter.
12 At the election of any registered serviceman made for each
13fiscal year, sales of service in which the aggregate annual
14cost price of tangible personal property transferred as an
15incident to the sales of service is less than 35%, or 75% in
16the case of servicemen transferring prescription drugs or
17servicemen engaged in graphic arts production, of the
18aggregate annual total gross receipts from all sales of
19service, the tax imposed by this Act shall be based on the
20serviceman's cost price of the tangible personal property
21transferred as an incident to the sale of those services.
22 The tax shall be imposed at the rate of 1% on food prepared
23for immediate consumption and transferred incident to a sale
24of service subject to this Act or the Service Occupation Tax
25Act by an entity licensed under the Hospital Licensing Act,
26the Nursing Home Care Act, the Assisted Living and Shared

SB4162- 43 -LRB102 26234 HLH 36073 b
1Housing Act, the ID/DD Community Care Act, the MC/DD Act, the
2Specialized Mental Health Rehabilitation Act of 2013, or the
3Child Care Act of 1969, or an entity that holds a permit issued
4pursuant to the Life Care Facilities Act. The tax shall also be
5imposed at the rate of 1% on food for human consumption that is
6to be consumed off the premises where it is sold (other than
7alcoholic beverages, food consisting of or infused with adult
8use cannabis, soft drinks, and food that has been prepared for
9immediate consumption and is not otherwise included in this
10paragraph) and prescription and nonprescription medicines,
11drugs, medical appliances, products classified as Class III
12medical devices by the United States Food and Drug
13Administration that are used for cancer treatment pursuant to
14a prescription, as well as any accessories and components
15related to those devices, modifications to a motor vehicle for
16the purpose of rendering it usable by a person with a
17disability, and insulin, blood sugar testing materials,
18syringes, and needles used by human diabetics. For the
19purposes of this Section, until September 1, 2009: the term
20"soft drinks" means any complete, finished, ready-to-use,
21non-alcoholic drink, whether carbonated or not, including but
22not limited to soda water, cola, fruit juice, vegetable juice,
23carbonated water, and all other preparations commonly known as
24soft drinks of whatever kind or description that are contained
25in any closed or sealed bottle, can, carton, or container,
26regardless of size; but "soft drinks" does not include coffee,

SB4162- 44 -LRB102 26234 HLH 36073 b
1tea, non-carbonated water, infant formula, milk or milk
2products as defined in the Grade A Pasteurized Milk and Milk
3Products Act, or drinks containing 50% or more natural fruit
4or vegetable juice.
5 Notwithstanding any other provisions of this Act,
6beginning September 1, 2009, "soft drinks" means non-alcoholic
7beverages that contain natural or artificial sweeteners. "Soft
8drinks" do not include beverages that contain milk or milk
9products, soy, rice or similar milk substitutes, or greater
10than 50% of vegetable or fruit juice by volume.
11 Until August 1, 2009, and notwithstanding any other
12provisions of this Act, "food for human consumption that is to
13be consumed off the premises where it is sold" includes all
14food sold through a vending machine, except soft drinks and
15food products that are dispensed hot from a vending machine,
16regardless of the location of the vending machine. Beginning
17August 1, 2009, and notwithstanding any other provisions of
18this Act, "food for human consumption that is to be consumed
19off the premises where it is sold" includes all food sold
20through a vending machine, except soft drinks, candy, and food
21products that are dispensed hot from a vending machine,
22regardless of the location of the vending machine.
23 Notwithstanding any other provisions of this Act,
24beginning September 1, 2009, "food for human consumption that
25is to be consumed off the premises where it is sold" does not
26include candy. For purposes of this Section, "candy" means a

SB4162- 45 -LRB102 26234 HLH 36073 b
1preparation of sugar, honey, or other natural or artificial
2sweeteners in combination with chocolate, fruits, nuts or
3other ingredients or flavorings in the form of bars, drops, or
4pieces. "Candy" does not include any preparation that contains
5flour or requires refrigeration.
6 Notwithstanding any other provisions of this Act,
7beginning September 1, 2009, "nonprescription medicines and
8drugs" does not include grooming and hygiene products. For
9purposes of this Section, "grooming and hygiene products"
10includes, but is not limited to, soaps and cleaning solutions,
11shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
12lotions and screens, unless those products are available by
13prescription only, regardless of whether the products meet the
14definition of "over-the-counter-drugs". For the purposes of
15this paragraph, "over-the-counter-drug" means a drug for human
16use that contains a label that identifies the product as a drug
17as required by 21 C.F.R. 201.66. The "over-the-counter-drug"
18label includes:
19 (A) A "Drug Facts" panel; or
20 (B) A statement of the "active ingredient(s)" with a
21 list of those ingredients contained in the compound,
22 substance or preparation.
23 Beginning on January 1, 2014 (the effective date of Public
24Act 98-122), "prescription and nonprescription medicines and
25drugs" includes medical cannabis purchased from a registered
26dispensing organization under the Compassionate Use of Medical

SB4162- 46 -LRB102 26234 HLH 36073 b
1Cannabis Program Act.
2 As used in this Section, "adult use cannabis" means
3cannabis subject to tax under the Cannabis Cultivation
4Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
5and does not include cannabis subject to tax under the
6Compassionate Use of Medical Cannabis Program Act.
7 If the property that is acquired from a serviceman is
8acquired outside Illinois and used outside Illinois before
9being brought to Illinois for use here and is taxable under
10this Act, the "selling price" on which the tax is computed
11shall be reduced by an amount that represents a reasonable
12allowance for depreciation for the period of prior
13out-of-state use.
14(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
15102-4, eff. 4-27-21; 102-16, eff. 6-17-21.)
16 (35 ILCS 110/9) (from Ch. 120, par. 439.39)
17 Sec. 9. Each serviceman required or authorized to collect
18the tax herein imposed shall pay to the Department the amount
19of such tax (except as otherwise provided) at the time when he
20is required to file his return for the period during which such
21tax was collected, less a discount of 2.1% prior to January 1,
221990 and 1.75% on and after January 1, 1990, or $5 per calendar
23year, whichever is greater, which is allowed to reimburse the
24serviceman for expenses incurred in collecting the tax,
25keeping records, preparing and filing returns, remitting the

SB4162- 47 -LRB102 26234 HLH 36073 b
1tax and supplying data to the Department on request. The
2discount under this Section is not allowed for the 1.25%
3portion of taxes paid on aviation fuel that is subject to the
4revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
547133. The discount allowed under this Section is allowed only
6for returns that are filed in the manner required by this Act.
7The Department may disallow the discount for servicemen whose
8certificate of registration is revoked at the time the return
9is filed, but only if the Department's decision to revoke the
10certificate of registration has become final. A serviceman
11need not remit that part of any tax collected by him to the
12extent that he is required to pay and does pay the tax imposed
13by the Service Occupation Tax Act with respect to his sale of
14service involving the incidental transfer by him of the same
15property.
16 Except as provided hereinafter in this Section, on or
17before the twentieth day of each calendar month, such
18serviceman shall file a return for the preceding calendar
19month in accordance with reasonable Rules and Regulations to
20be promulgated by the Department. Such return shall be filed
21on a form prescribed by the Department and shall contain such
22information as the Department may reasonably require. On and
23after January 1, 2018, with respect to servicemen whose annual
24gross receipts average $20,000 or more, all returns required
25to be filed pursuant to this Act shall be filed
26electronically. Servicemen who demonstrate that they do not

SB4162- 48 -LRB102 26234 HLH 36073 b
1have access to the Internet or demonstrate hardship in filing
2electronically may petition the Department to waive the
3electronic filing requirement.
4 The Department may require returns to be filed on a
5quarterly basis. If so required, a return for each calendar
6quarter shall be filed on or before the twentieth day of the
7calendar month following the end of such calendar quarter. The
8taxpayer shall also file a return with the Department for each
9of the first two months of each calendar quarter, on or before
10the twentieth day of the following calendar month, stating:
11 1. The name of the seller;
12 2. The address of the principal place of business from
13 which he engages in business as a serviceman in this
14 State;
15 3. The total amount of taxable receipts received by
16 him during the preceding calendar month, including
17 receipts from charge and time sales, but less all
18 deductions allowed by law;
19 4. The amount of credit provided in Section 2d of this
20 Act;
21 5. The amount of tax due;
22 5-5. The signature of the taxpayer; and
23 6. Such other reasonable information as the Department
24 may require.
25 Each serviceman required or authorized to collect the tax
26imposed by this Act on aviation fuel transferred as an

SB4162- 49 -LRB102 26234 HLH 36073 b
1incident of a sale of service in this State during the
2preceding calendar month shall, instead of reporting and
3paying tax on aviation fuel as otherwise required by this
4Section, report and pay such tax on a separate aviation fuel
5tax return. The requirements related to the return shall be as
6otherwise provided in this Section. Notwithstanding any other
7provisions of this Act to the contrary, servicemen collecting
8tax on aviation fuel shall file all aviation fuel tax returns
9and shall make all aviation fuel tax payments by electronic
10means in the manner and form required by the Department. For
11purposes of this Section, "aviation fuel" means jet fuel and
12aviation gasoline.
13 If a taxpayer fails to sign a return within 30 days after
14the proper notice and demand for signature by the Department,
15the return shall be considered valid and any amount shown to be
16due on the return shall be deemed assessed.
17 Notwithstanding any other provision of this Act to the
18contrary, servicemen subject to tax on cannabis shall file all
19cannabis tax returns and shall make all cannabis tax payments
20by electronic means in the manner and form required by the
21Department.
22 Beginning October 1, 1993, a taxpayer who has an average
23monthly tax liability of $150,000 or more shall make all
24payments required by rules of the Department by electronic
25funds transfer. Beginning October 1, 1994, a taxpayer who has
26an average monthly tax liability of $100,000 or more shall

SB4162- 50 -LRB102 26234 HLH 36073 b
1make all payments required by rules of the Department by
2electronic funds transfer. Beginning October 1, 1995, a
3taxpayer who has an average monthly tax liability of $50,000
4or more shall make all payments required by rules of the
5Department by electronic funds transfer. Beginning October 1,
62000, a taxpayer who has an annual tax liability of $200,000 or
7more shall make all payments required by rules of the
8Department by electronic funds transfer. The term "annual tax
9liability" shall be the sum of the taxpayer's liabilities
10under this Act, and under all other State and local occupation
11and use tax laws administered by the Department, for the
12immediately preceding calendar year. The term "average monthly
13tax liability" means 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 divided by 12. Beginning
17on October 1, 2002, a taxpayer who has a tax liability in the
18amount set forth in subsection (b) of Section 2505-210 of the
19Department of Revenue Law shall make all payments required by
20rules of the Department by electronic funds transfer.
21 Before August 1 of each year beginning in 1993, the
22Department shall notify all taxpayers required to make
23payments by electronic funds transfer. All taxpayers required
24to make payments by electronic funds transfer shall make those
25payments for a minimum of one year beginning on October 1.
26 Any taxpayer not required to make payments by electronic

SB4162- 51 -LRB102 26234 HLH 36073 b
1funds transfer may make payments by electronic funds transfer
2with the permission of the Department.
3 All taxpayers required to make payment by electronic funds
4transfer and any taxpayers authorized to voluntarily make
5payments by electronic funds transfer shall make those
6payments in the manner authorized by the Department.
7 The Department shall adopt such rules as are necessary to
8effectuate a program of electronic funds transfer and the
9requirements of this Section.
10 If the serviceman is otherwise required to file a monthly
11return and if the serviceman's average monthly tax liability
12to the Department does not exceed $200, the Department may
13authorize his returns to be filed on a quarter annual basis,
14with the return for January, February and March of a given year
15being due by April 20 of such year; with the return for April,
16May and June of a given year being due by July 20 of such year;
17with the return for July, August and September of a given year
18being due by October 20 of such year, and with the return for
19October, November and December of a given year being due by
20January 20 of the following year.
21 If the serviceman is otherwise required to file a monthly
22or quarterly return and if the serviceman's average monthly
23tax liability to the Department does not exceed $50, the
24Department may authorize his returns to be filed on an annual
25basis, with the return for a given year being due by January 20
26of the following year.

SB4162- 52 -LRB102 26234 HLH 36073 b
1 Such quarter annual and annual returns, as to form and
2substance, shall be subject to the same requirements as
3monthly returns.
4 Notwithstanding any other provision in this Act concerning
5the time within which a serviceman may file his return, in the
6case of any serviceman who ceases to engage in a kind of
7business which makes him responsible for filing returns under
8this Act, such serviceman shall file a final return under this
9Act with the Department not more than 1 month after
10discontinuing such business.
11 Where a serviceman collects the tax with respect to the
12selling price of property which he sells and the purchaser
13thereafter returns such property and the serviceman refunds
14the selling price thereof to the purchaser, such serviceman
15shall also refund, to the purchaser, the tax so collected from
16the purchaser. When filing his return for the period in which
17he refunds such tax to the purchaser, the serviceman may
18deduct the amount of the tax so refunded by him to the
19purchaser from any other Service Use Tax, Service Occupation
20Tax, retailers' occupation tax or use tax which such
21serviceman may be required to pay or remit to the Department,
22as shown by such return, provided that the amount of the tax to
23be deducted shall previously have been remitted to the
24Department by such serviceman. If the serviceman shall not
25previously have remitted the amount of such tax to the
26Department, he shall be entitled to no deduction hereunder

SB4162- 53 -LRB102 26234 HLH 36073 b
1upon refunding such tax to the purchaser.
2 Any serviceman filing a return hereunder shall also
3include the total tax upon the selling price of tangible
4personal property purchased for use by him as an incident to a
5sale of service, and such serviceman shall remit the amount of
6such tax to the Department when filing such return.
7 If experience indicates such action to be practicable, the
8Department may prescribe and furnish a combination or joint
9return which will enable servicemen, who are required to file
10returns hereunder and also under the Service Occupation Tax
11Act, to furnish all the return information required by both
12Acts on the one form.
13 Where the serviceman has more than one business registered
14with the Department under separate registration hereunder,
15such serviceman shall not file each return that is due as a
16single return covering all such registered businesses, but
17shall file separate returns for each such registered business.
18 Beginning January 1, 1990, each month the Department shall
19pay into the State and Local Tax Reform Fund, a special fund in
20the State Treasury, the net revenue realized for the preceding
21month from the 1% tax imposed under this Act.
22 Beginning January 1, 1990, each month the Department shall
23pay into the State and Local Sales Tax Reform Fund 20% of the
24net revenue realized for the preceding month from the 6.25%
25general rate on transfers of tangible personal property, other
26than (i) tangible personal property which is purchased outside

SB4162- 54 -LRB102 26234 HLH 36073 b
1Illinois at retail from a retailer and which is titled or
2registered by an agency of this State's government and (ii)
3aviation fuel sold on or after December 1, 2019. This
4exception for aviation fuel only applies for so long as the
5revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
647133 are binding on the State.
7 For aviation fuel sold on or after December 1, 2019, each
8month the Department shall pay into the State Aviation Program
9Fund 20% of the net revenue realized for the preceding month
10from the 6.25% general rate on the selling price of aviation
11fuel, less an amount estimated by the Department to be
12required for refunds of the 20% portion of the tax on aviation
13fuel under this Act, which amount shall be deposited into the
14Aviation Fuel Sales Tax Refund Fund. The Department shall only
15pay moneys into the State Aviation Program Fund and the
16Aviation Fuel Sales Tax Refund Fund under this Act for so long
17as the revenue use requirements of 49 U.S.C. 47107(b) and 49
18U.S.C. 47133 are binding on the State.
19 Beginning August 1, 2000, each month the Department shall
20pay into the State and Local Sales Tax Reform Fund 100% of the
21net revenue realized for the preceding month from the 1.25%
22rate on the selling price of motor fuel and gasohol.
23 Beginning August 1, 2022 and continuing through August 1,
242023, each month the Department shall pay into the State and
25Local Sales Tax Reform Fund 23% of the net revenue realized for
26the preceding month from the 5.25% rate on the selling price of

SB4162- 55 -LRB102 26234 HLH 36073 b
1motor fuel and gasohol.
2 Beginning October 1, 2009, each month the Department shall
3pay into the Capital Projects Fund an amount that is equal to
4an amount estimated by the Department to represent 80% of the
5net revenue realized for the preceding month from the sale of
6candy, grooming and hygiene products, and soft drinks that had
7been taxed at a rate of 1% prior to September 1, 2009 but that
8are now taxed at 6.25%.
9 Beginning July 1, 2013, each month the Department shall
10pay into the Underground Storage Tank Fund from the proceeds
11collected under this Act, the Use Tax Act, the Service
12Occupation Tax Act, and the Retailers' Occupation Tax Act an
13amount equal to the average monthly deficit in the Underground
14Storage Tank Fund during the prior year, as certified annually
15by the Illinois Environmental Protection Agency, but the total
16payment into the Underground Storage Tank Fund under this Act,
17the Use Tax Act, the Service Occupation Tax Act, and the
18Retailers' Occupation Tax Act shall not exceed $18,000,000 in
19any State fiscal year. As used in this paragraph, the "average
20monthly deficit" shall be equal to the difference between the
21average monthly claims for payment by the fund and the average
22monthly revenues deposited into the fund, excluding payments
23made pursuant to this paragraph.
24 Beginning July 1, 2015, of the remainder of the moneys
25received by the Department under the Use Tax Act, this Act, the
26Service Occupation Tax Act, and the Retailers' Occupation Tax

SB4162- 56 -LRB102 26234 HLH 36073 b
1Act, each month the Department shall deposit $500,000 into the
2State Crime Laboratory Fund.
3 Of the remainder of the moneys received by the Department
4pursuant to this Act, (a) 1.75% thereof shall be paid into the
5Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
6and after July 1, 1989, 3.8% thereof shall be paid into the
7Build Illinois Fund; provided, however, that if in any fiscal
8year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
9may be, of the moneys received by the Department and required
10to be paid into the Build Illinois Fund pursuant to Section 3
11of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
12Act, Section 9 of the Service Use Tax Act, and Section 9 of the
13Service Occupation Tax Act, such Acts being hereinafter called
14the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
15may be, of moneys being hereinafter called the "Tax Act
16Amount", and (2) the amount transferred to the Build Illinois
17Fund from the State and Local Sales Tax Reform Fund shall be
18less than the Annual Specified Amount (as defined in Section 3
19of the Retailers' Occupation Tax Act), an amount equal to the
20difference shall be immediately paid into the Build Illinois
21Fund from other moneys received by the Department pursuant to
22the Tax Acts; and further provided, that if on the last
23business day of any month the sum of (1) the Tax Act Amount
24required to be deposited into the Build Illinois Bond Account
25in the Build Illinois Fund during such month and (2) the amount
26transferred during such month to the Build Illinois Fund from

SB4162- 57 -LRB102 26234 HLH 36073 b
1the State and Local Sales Tax Reform Fund shall have been less
2than 1/12 of the Annual Specified Amount, an amount equal to
3the difference shall be immediately paid into the Build
4Illinois Fund from other moneys received by the Department
5pursuant to the Tax Acts; and, further provided, that in no
6event shall the payments required under the preceding proviso
7result in aggregate payments into the Build Illinois Fund
8pursuant to this clause (b) for any fiscal year in excess of
9the greater of (i) the Tax Act Amount or (ii) the Annual
10Specified Amount for such fiscal year; and, further provided,
11that the amounts payable into the Build Illinois Fund under
12this clause (b) shall be payable only until such time as the
13aggregate amount on deposit under each trust indenture
14securing Bonds issued and outstanding pursuant to the Build
15Illinois Bond Act is sufficient, taking into account any
16future investment income, to fully provide, in accordance with
17such indenture, for the defeasance of or the payment of the
18principal of, premium, if any, and interest on the Bonds
19secured by such indenture and on any Bonds expected to be
20issued thereafter and all fees and costs payable with respect
21thereto, all as certified by the Director of the Bureau of the
22Budget (now Governor's Office of Management and Budget). If on
23the last business day of any month in which Bonds are
24outstanding pursuant to the Build Illinois Bond Act, the
25aggregate of the moneys deposited in the Build Illinois Bond
26Account in the Build Illinois Fund in such month shall be less

SB4162- 58 -LRB102 26234 HLH 36073 b
1than the amount required to be transferred in such month from
2the Build Illinois Bond Account to the Build Illinois Bond
3Retirement and Interest Fund pursuant to Section 13 of the
4Build Illinois Bond Act, an amount equal to such deficiency
5shall be immediately paid from other moneys received by the
6Department pursuant to the Tax Acts to the Build Illinois
7Fund; provided, however, that any amounts paid to the Build
8Illinois Fund in any fiscal year pursuant to this sentence
9shall be deemed to constitute payments pursuant to clause (b)
10of the preceding sentence and shall reduce the amount
11otherwise payable for such fiscal year pursuant to clause (b)
12of the preceding sentence. The moneys received by the
13Department pursuant to this Act and required to be deposited
14into the Build Illinois Fund are subject to the pledge, claim
15and charge set forth in Section 12 of the Build Illinois Bond
16Act.
17 Subject to payment of amounts into the Build Illinois Fund
18as provided in the preceding paragraph or in any amendment
19thereto hereafter enacted, the following specified monthly
20installment of the amount requested in the certificate of the
21Chairman of the Metropolitan Pier and Exposition Authority
22provided under Section 8.25f of the State Finance Act, but not
23in excess of the sums designated as "Total Deposit", shall be
24deposited in the aggregate from collections under Section 9 of
25the Use Tax Act, Section 9 of the Service Use Tax Act, Section
269 of the Service Occupation Tax Act, and Section 3 of the

SB4162- 59 -LRB102 26234 HLH 36073 b
1Retailers' Occupation Tax Act into the McCormick Place
2Expansion Project Fund in the specified fiscal years.
3Fiscal YearTotal Deposit
41993 $0
51994 53,000,000
61995 58,000,000
71996 61,000,000
81997 64,000,000
91998 68,000,000
101999 71,000,000
112000 75,000,000
122001 80,000,000
132002 93,000,000
142003 99,000,000
152004103,000,000
162005108,000,000
172006113,000,000
182007119,000,000
192008126,000,000
202009132,000,000
212010139,000,000
222011146,000,000
232012153,000,000
242013161,000,000
252014170,000,000

SB4162- 60 -LRB102 26234 HLH 36073 b
12015179,000,000
22016189,000,000
32017199,000,000
42018210,000,000
52019221,000,000
62020233,000,000
72021300,000,000
82022300,000,000
92023300,000,000
102024 300,000,000
112025 300,000,000
122026 300,000,000
132027 375,000,000
142028 375,000,000
152029 375,000,000
162030 375,000,000
172031 375,000,000
182032 375,000,000
192033 375,000,000
202034375,000,000
212035375,000,000
222036450,000,000
23and
24each fiscal year
25thereafter that bonds
26are outstanding under

SB4162- 61 -LRB102 26234 HLH 36073 b
1Section 13.2 of the
2Metropolitan Pier and
3Exposition Authority Act,
4but not after fiscal year 2060.
5 Beginning July 20, 1993 and in each month of each fiscal
6year thereafter, one-eighth of the amount requested in the
7certificate of the Chairman of the Metropolitan Pier and
8Exposition Authority for that fiscal year, less the amount
9deposited into the McCormick Place Expansion Project Fund by
10the State Treasurer in the respective month under subsection
11(g) of Section 13 of the Metropolitan Pier and Exposition
12Authority Act, plus cumulative deficiencies in the deposits
13required under this Section for previous months and years,
14shall be deposited into the McCormick Place Expansion Project
15Fund, until the full amount requested for the fiscal year, but
16not in excess of the amount specified above as "Total
17Deposit", has been deposited.
18 Subject to payment of amounts into the Capital Projects
19Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
20and the McCormick Place Expansion Project Fund pursuant to the
21preceding paragraphs or in any amendments thereto hereafter
22enacted, for aviation fuel sold on or after December 1, 2019,
23the Department shall each month deposit into the Aviation Fuel
24Sales Tax Refund Fund an amount estimated by the Department to
25be required for refunds of the 80% portion of the tax on
26aviation fuel under this Act. The Department shall only

SB4162- 62 -LRB102 26234 HLH 36073 b
1deposit moneys into the Aviation Fuel Sales Tax Refund Fund
2under this paragraph for so long as the revenue use
3requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
4binding on the State.
5 Subject to payment of amounts into the Build Illinois Fund
6and the McCormick Place Expansion Project Fund pursuant to the
7preceding paragraphs or in any amendments thereto hereafter
8enacted, beginning July 1, 1993 and ending on September 30,
92013, the Department shall each month pay into the Illinois
10Tax Increment Fund 0.27% of 80% of the net revenue realized for
11the preceding month from the 6.25% general rate on the selling
12price of tangible personal property.
13 Subject to payment of amounts into the Build Illinois Fund
14and the McCormick Place Expansion Project Fund pursuant to the
15preceding paragraphs or in any amendments thereto hereafter
16enacted, beginning with the receipt of the first report of
17taxes paid by an eligible business and continuing for a
1825-year period, the Department shall each month pay into the
19Energy Infrastructure Fund 80% of the net revenue realized
20from the 6.25% general rate on the selling price of
21Illinois-mined coal that was sold to an eligible business. For
22purposes of this paragraph, the term "eligible business" means
23a new electric generating facility certified pursuant to
24Section 605-332 of the Department of Commerce and Economic
25Opportunity Law of the Civil Administrative Code of Illinois.
26 Subject to payment of amounts into the Build Illinois

SB4162- 63 -LRB102 26234 HLH 36073 b
1Fund, the McCormick Place Expansion Project Fund, the Illinois
2Tax Increment Fund, and the Energy Infrastructure Fund
3pursuant to the preceding paragraphs or in any amendments to
4this Section hereafter enacted, beginning on the first day of
5the first calendar month to occur on or after August 26, 2014
6(the effective date of Public Act 98-1098), each month, from
7the collections made under Section 9 of the Use Tax Act,
8Section 9 of the Service Use Tax Act, Section 9 of the Service
9Occupation Tax Act, and Section 3 of the Retailers' Occupation
10Tax Act, the Department shall pay into the Tax Compliance and
11Administration Fund, to be used, subject to appropriation, to
12fund additional auditors and compliance personnel at the
13Department of Revenue, an amount equal to 1/12 of 5% of 80% of
14the cash receipts collected during the preceding fiscal year
15by the Audit Bureau of the Department under the Use Tax Act,
16the Service Use Tax Act, the Service Occupation Tax Act, the
17Retailers' Occupation Tax Act, and associated local occupation
18and use taxes administered by the Department.
19 Subject to payments of amounts into the Build Illinois
20Fund, the McCormick Place Expansion Project Fund, the Illinois
21Tax Increment Fund, the Energy Infrastructure Fund, and the
22Tax Compliance and Administration Fund as provided in this
23Section, beginning on July 1, 2018 the Department shall pay
24each month into the Downstate Public Transportation Fund the
25moneys required to be so paid under Section 2-3 of the
26Downstate Public Transportation Act.

SB4162- 64 -LRB102 26234 HLH 36073 b
1 Subject to successful execution and delivery of a
2public-private agreement between the public agency and private
3entity and completion of the civic build, beginning on July 1,
42023, of the remainder of the moneys received by the
5Department under the Use Tax Act, the Service Use Tax Act, the
6Service Occupation Tax Act, and this Act, the Department shall
7deposit the following specified deposits in the aggregate from
8collections under the Use Tax Act, the Service Use Tax Act, the
9Service Occupation Tax Act, and the Retailers' Occupation Tax
10Act, as required under Section 8.25g of the State Finance Act
11for distribution consistent with the Public-Private
12Partnership for Civic and Transit Infrastructure Project Act.
13The moneys received by the Department pursuant to this Act and
14required to be deposited into the Civic and Transit
15Infrastructure Fund are subject to the pledge, claim, and
16charge set forth in Section 25-55 of the Public-Private
17Partnership for Civic and Transit Infrastructure Project Act.
18As used in this paragraph, "civic build", "private entity",
19"public-private agreement", and "public agency" have the
20meanings provided in Section 25-10 of the Public-Private
21Partnership for Civic and Transit Infrastructure Project Act.
22 Fiscal Year............................Total Deposit
23 2024....................................$200,000,000
24 2025....................................$206,000,000
25 2026....................................$212,200,000
26 2027....................................$218,500,000

SB4162- 65 -LRB102 26234 HLH 36073 b
1 2028....................................$225,100,000
2 2029....................................$288,700,000
3 2030....................................$298,900,000
4 2031....................................$309,300,000
5 2032....................................$320,100,000
6 2033....................................$331,200,000
7 2034....................................$341,200,000
8 2035....................................$351,400,000
9 2036....................................$361,900,000
10 2037....................................$372,800,000
11 2038....................................$384,000,000
12 2039....................................$395,500,000
13 2040....................................$407,400,000
14 2041....................................$419,600,000
15 2042....................................$432,200,000
16 2043....................................$445,100,000
17 Beginning July 1, 2021 and until July 1, 2022, subject to
18the payment of amounts into the State and Local Sales Tax
19Reform Fund, the Build Illinois Fund, the McCormick Place
20Expansion Project Fund, the Illinois Tax Increment Fund, the
21Energy Infrastructure Fund, and the Tax Compliance and
22Administration Fund as provided in this Section, the
23Department shall pay each month into the Road Fund the amount
24estimated to represent 16% of the net revenue realized from
25the taxes imposed on motor fuel and gasohol. Beginning July 1,
262022 and until July 1, 2023, subject to the payment of amounts

SB4162- 66 -LRB102 26234 HLH 36073 b
1into the State and Local Sales Tax Reform Fund, the Build
2Illinois Fund, the McCormick Place Expansion Project Fund, the
3Illinois Tax Increment Fund, the Energy Infrastructure Fund,
4and the Tax Compliance and Administration Fund as provided in
5this Section, the Department shall pay each month into the
6Road Fund the amount estimated to represent 53% 32% of the net
7revenue realized from the taxes imposed on motor fuel and
8gasohol. Beginning July 1, 2023 and until July 1, 2024,
9subject to the payment of amounts into the State and Local
10Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
11Place Expansion Project Fund, the Illinois Tax Increment Fund,
12the Energy Infrastructure Fund, and the Tax Compliance and
13Administration Fund as provided in this Section, the
14Department shall pay each month into the Road Fund the amount
15estimated to represent 48% of the net revenue realized from
16the taxes imposed on motor fuel and gasohol. Beginning July 1,
172024 and until July 1, 2025, subject to the payment of amounts
18into the State and Local Sales Tax Reform Fund, the Build
19Illinois Fund, the McCormick Place Expansion Project Fund, the
20Illinois Tax Increment Fund, the Energy Infrastructure Fund,
21and the Tax Compliance and Administration Fund as provided in
22this Section, the Department shall pay each month into the
23Road Fund the amount estimated to represent 64% of the net
24revenue realized from the taxes imposed on motor fuel and
25gasohol. Beginning on July 1, 2025, subject to the payment of
26amounts into the State and Local Sales Tax Reform Fund, the

SB4162- 67 -LRB102 26234 HLH 36073 b
1Build Illinois Fund, the McCormick Place Expansion Project
2Fund, the Illinois Tax Increment Fund, the Energy
3Infrastructure Fund, and the Tax Compliance and Administration
4Fund as provided in this Section, the Department shall pay
5each month into the Road Fund the amount estimated to
6represent 80% of the net revenue realized from the taxes
7imposed on motor fuel and gasohol. As used in this paragraph
8"motor fuel" has the meaning given to that term in Section 1.1
9of the Motor Fuel Tax Act, and "gasohol" has the meaning given
10to that term in Section 3-40 of the Use Tax Act.
11 Of the remainder of the moneys received by the Department
12pursuant to this Act, 75% thereof shall be paid into the
13General Revenue Fund of the State Treasury and 25% shall be
14reserved in a special account and used only for the transfer to
15the Common School Fund as part of the monthly transfer from the
16General Revenue Fund in accordance with Section 8a of the
17State Finance Act.
18 As soon as possible after the first day of each month, upon
19certification of the Department of Revenue, the Comptroller
20shall order transferred and the Treasurer shall transfer from
21the General Revenue Fund to the Motor Fuel Tax Fund an amount
22equal to 1.7% of 80% of the net revenue realized under this Act
23for the second preceding month. Beginning April 1, 2000, this
24transfer is no longer required and shall not be made.
25 Net revenue realized for a month shall be the revenue
26collected by the State pursuant to this Act, less the amount

SB4162- 68 -LRB102 26234 HLH 36073 b
1paid out during that month as refunds to taxpayers for
2overpayment of liability.
3(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
4100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
515, Section 15-15, eff. 6-5-19; 101-10, Article 25, Section
625-110, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
76-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.)
8 Section 15. The Service Occupation Tax Act is amended by
9changing Sections 3-10 and 9 as follows:
10 (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
11 Sec. 3-10. Rate of tax. Unless otherwise provided in this
12Section, the tax imposed by this Act is at the rate of 6.25% of
13the "selling price", as defined in Section 2 of the Service Use
14Tax Act, of the tangible personal property. For the purpose of
15computing this tax, in no event shall the "selling price" be
16less than the cost price to the serviceman of the tangible
17personal property transferred. The selling price of each item
18of tangible personal property transferred as an incident of a
19sale of service may be shown as a distinct and separate item on
20the serviceman's billing to the service customer. If the
21selling price is not so shown, the selling price of the
22tangible personal property is deemed to be 50% of the
23serviceman's entire billing to the service customer. When,
24however, a serviceman contracts to design, develop, and

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1produce special order machinery or equipment, the tax imposed
2by this Act shall be based on the serviceman's cost price of
3the tangible personal property transferred incident to the
4completion of the contract.
5 Beginning on July 1, 2000 and through December 31, 2000,
6with respect to motor fuel, as defined in Section 1.1 of the
7Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
8the Use Tax Act, the tax is imposed at the rate of 1.25%.
9 Beginning on July 1, 2022 and through July 1, 2023, with
10respect to motor fuel, as defined in Section 1.1 of the Motor
11Fuel Tax Law, and gasohol, as defined in Section 3-40 of the
12Use Tax Act, the tax is imposed at the rate of 5.25%.
13 With respect to gasohol, as defined in the Use Tax Act, the
14tax imposed by this Act shall apply to (i) 70% of the cost
15price of property transferred as an incident to the sale of
16service on or after January 1, 1990, and before July 1, 2003,
17(ii) 80% of the selling price of property transferred as an
18incident to the sale of service on or after July 1, 2003 and on
19or before July 1, 2017, and (iii) 100% of the cost price
20thereafter. If, at any time, however, the tax under this Act on
21sales of gasohol, as defined in the Use Tax Act, is imposed at
22the rate of 1.25%, then the tax imposed by this Act applies to
23100% of the proceeds of sales of gasohol made during that time.
24 With respect to majority blended ethanol fuel, as defined
25in the Use Tax Act, the tax imposed by this Act does not apply
26to the selling price of property transferred as an incident to

SB4162- 70 -LRB102 26234 HLH 36073 b
1the sale of service on or after July 1, 2003 and on or before
2December 31, 2023 but applies to 100% of the selling price
3thereafter.
4 With respect to biodiesel blends, as defined in the Use
5Tax Act, with no less than 1% and no more than 10% biodiesel,
6the tax imposed by this Act applies to (i) 80% of the selling
7price of property transferred as an incident to the sale of
8service on or after July 1, 2003 and on or before December 31,
92018 and (ii) 100% of the proceeds of the selling price
10thereafter. If, at any time, however, the tax under this Act on
11sales of biodiesel blends, as defined in the Use Tax Act, with
12no less than 1% and no more than 10% biodiesel is imposed at
13the rate of 1.25%, then the tax imposed by this Act applies to
14100% of the proceeds of sales of biodiesel blends with no less
15than 1% and no more than 10% biodiesel made during that time.
16 With respect to 100% biodiesel, as defined in the Use Tax
17Act, and biodiesel blends, as defined in the Use Tax Act, with
18more than 10% but no more than 99% biodiesel material, the tax
19imposed by this Act does not apply to the proceeds of the
20selling price of property transferred as an incident to the
21sale of service on or after July 1, 2003 and on or before
22December 31, 2023 but applies to 100% of the selling price
23thereafter.
24 At the election of any registered serviceman made for each
25fiscal year, sales of service in which the aggregate annual
26cost price of tangible personal property transferred as an

SB4162- 71 -LRB102 26234 HLH 36073 b
1incident to the sales of service is less than 35%, or 75% in
2the case of servicemen transferring prescription drugs or
3servicemen engaged in graphic arts production, of the
4aggregate annual total gross receipts from all sales of
5service, the tax imposed by this Act shall be based on the
6serviceman's cost price of the tangible personal property
7transferred incident to the sale of those services.
8 The tax shall be imposed at the rate of 1% on food prepared
9for immediate consumption and transferred incident to a sale
10of service subject to this Act or the Service Occupation Tax
11Act by an entity licensed under the Hospital Licensing Act,
12the Nursing Home Care Act, the Assisted Living and Shared
13Housing Act, the ID/DD Community Care Act, the MC/DD Act, the
14Specialized Mental Health Rehabilitation Act of 2013, or the
15Child Care Act of 1969, or an entity that holds a permit issued
16pursuant to the Life Care Facilities Act. The tax shall also be
17imposed at the rate of 1% on food for human consumption that is
18to be consumed off the premises where it is sold (other than
19alcoholic beverages, food consisting of or infused with adult
20use cannabis, soft drinks, and food that has been prepared for
21immediate consumption and is not otherwise included in this
22paragraph) and prescription and nonprescription medicines,
23drugs, medical appliances, products classified as Class III
24medical devices by the United States Food and Drug
25Administration that are used for cancer treatment pursuant to
26a prescription, as well as any accessories and components

SB4162- 72 -LRB102 26234 HLH 36073 b
1related to those devices, modifications to a motor vehicle for
2the purpose of rendering it usable by a person with a
3disability, and insulin, blood sugar testing materials,
4syringes, and needles used by human diabetics. For the
5purposes of this Section, until September 1, 2009: the term
6"soft drinks" means any complete, finished, ready-to-use,
7non-alcoholic drink, whether carbonated or not, including but
8not limited to soda water, cola, fruit juice, vegetable juice,
9carbonated water, and all other preparations commonly known as
10soft drinks of whatever kind or description that are contained
11in any closed or sealed can, carton, or container, regardless
12of size; but "soft drinks" does not include coffee, tea,
13non-carbonated water, infant formula, milk or milk products as
14defined in the Grade A Pasteurized Milk and Milk Products Act,
15or drinks containing 50% or more natural fruit or vegetable
16juice.
17 Notwithstanding any other provisions of this Act,
18beginning September 1, 2009, "soft drinks" means non-alcoholic
19beverages that contain natural or artificial sweeteners. "Soft
20drinks" do not include beverages that contain milk or milk
21products, soy, rice or similar milk substitutes, or greater
22than 50% of vegetable or fruit juice by volume.
23 Until August 1, 2009, and notwithstanding any other
24provisions of this Act, "food for human consumption that is to
25be consumed off the premises where it is sold" includes all
26food sold through a vending machine, except soft drinks and

SB4162- 73 -LRB102 26234 HLH 36073 b
1food products that are dispensed hot from a vending machine,
2regardless of the location of the vending machine. Beginning
3August 1, 2009, and notwithstanding any other provisions of
4this Act, "food for human consumption that is to be consumed
5off the premises where it is sold" includes all food sold
6through a vending machine, except soft drinks, candy, and food
7products that are dispensed hot from a vending machine,
8regardless of the location of the vending machine.
9 Notwithstanding any other provisions of this Act,
10beginning September 1, 2009, "food for human consumption that
11is to be consumed off the premises where it is sold" does not
12include candy. For purposes of this Section, "candy" means a
13preparation of sugar, honey, or other natural or artificial
14sweeteners in combination with chocolate, fruits, nuts or
15other ingredients or flavorings in the form of bars, drops, or
16pieces. "Candy" does not include any preparation that contains
17flour or requires refrigeration.
18 Notwithstanding any other provisions of this Act,
19beginning September 1, 2009, "nonprescription medicines and
20drugs" does not include grooming and hygiene products. For
21purposes of this Section, "grooming and hygiene products"
22includes, but is not limited to, soaps and cleaning solutions,
23shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
24lotions and screens, unless those products are available by
25prescription only, regardless of whether the products meet the
26definition of "over-the-counter-drugs". For the purposes of

SB4162- 74 -LRB102 26234 HLH 36073 b
1this paragraph, "over-the-counter-drug" means a drug for human
2use that contains a label that identifies the product as a drug
3as required by 21 C.F.R. 201.66. The "over-the-counter-drug"
4label includes:
5 (A) A "Drug Facts" panel; or
6 (B) A statement of the "active ingredient(s)" with a
7 list of those ingredients contained in the compound,
8 substance or preparation.
9 Beginning on January 1, 2014 (the effective date of Public
10Act 98-122), "prescription and nonprescription medicines and
11drugs" includes medical cannabis purchased from a registered
12dispensing organization under the Compassionate Use of Medical
13Cannabis Program Act.
14 As used in this Section, "adult use cannabis" means
15cannabis subject to tax under the Cannabis Cultivation
16Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
17and does not include cannabis subject to tax under the
18Compassionate Use of Medical Cannabis Program Act.
19(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
20102-4, eff. 4-27-21; 102-16, eff. 6-17-21.)
21 (35 ILCS 115/9) (from Ch. 120, par. 439.109)
22 Sec. 9. Each serviceman required or authorized to collect
23the tax herein imposed shall pay to the Department the amount
24of such tax at the time when he is required to file his return
25for the period during which such tax was collectible, less a

SB4162- 75 -LRB102 26234 HLH 36073 b
1discount of 2.1% prior to January 1, 1990, and 1.75% on and
2after January 1, 1990, or $5 per calendar year, whichever is
3greater, which is allowed to reimburse the serviceman for
4expenses incurred in collecting the tax, keeping records,
5preparing and filing returns, remitting the tax and supplying
6data to the Department on request. The discount under this
7Section is not allowed for the 1.25% portion of taxes paid on
8aviation fuel that is subject to the revenue use requirements
9of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The discount
10allowed under this Section is allowed only for returns that
11are filed in the manner required by this Act. The Department
12may disallow the discount for servicemen whose certificate of
13registration is revoked at the time the return is filed, but
14only if the Department's decision to revoke the certificate of
15registration has become final.
16 Where such tangible personal property is sold under a
17conditional sales contract, or under any other form of sale
18wherein the payment of the principal sum, or a part thereof, is
19extended beyond the close of the period for which the return is
20filed, the serviceman, in collecting the tax may collect, for
21each tax return period, only the tax applicable to the part of
22the selling price actually received during such tax return
23period.
24 Except as provided hereinafter in this Section, on or
25before the twentieth day of each calendar month, such
26serviceman shall file a return for the preceding calendar

SB4162- 76 -LRB102 26234 HLH 36073 b
1month in accordance with reasonable rules and regulations to
2be promulgated by the Department of Revenue. Such return shall
3be filed on a form prescribed by the Department and shall
4contain such information as the Department may reasonably
5require. On and after January 1, 2018, with respect to
6servicemen whose annual gross receipts average $20,000 or
7more, all returns required to be filed pursuant to this Act
8shall be filed electronically. Servicemen who demonstrate that
9they do not have access to the Internet or demonstrate
10hardship in filing electronically may petition the Department
11to waive the electronic 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;

SB4162- 77 -LRB102 26234 HLH 36073 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
8herein imposed on aviation fuel acquired as an incident to the
9purchase of a service in this State during the preceding
10calendar month shall, instead of reporting and paying tax as
11otherwise required by this Section, report and pay such tax on
12a separate aviation fuel tax return. The requirements related
13to the return shall be as otherwise provided in this Section.
14Notwithstanding any other provisions of this Act to the
15contrary, servicemen transferring aviation fuel incident to
16sales of service shall file all aviation fuel tax returns and
17shall make all aviation fuel tax payments by electronic means
18in 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

SB4162- 78 -LRB102 26234 HLH 36073 b
1cannabis tax returns and shall make all cannabis tax payments
2by electronic means in the manner and form required by the
3Department.
4 Prior to October 1, 2003, and on and after September 1,
52004 a serviceman may accept a Manufacturer's Purchase Credit
6certification from a purchaser in satisfaction of Service Use
7Tax as provided in Section 3-70 of the Service Use Tax Act if
8the purchaser provides the appropriate documentation as
9required by Section 3-70 of the Service Use Tax Act. A
10Manufacturer's Purchase Credit certification, accepted prior
11to October 1, 2003 or on or after September 1, 2004 by a
12serviceman as provided in Section 3-70 of the Service Use Tax
13Act, may be used by that serviceman to satisfy Service
14Occupation Tax liability in the amount claimed in the
15certification, not to exceed 6.25% of the receipts subject to
16tax from a qualifying purchase. A Manufacturer's Purchase
17Credit reported on any original or amended return filed under
18this Act after October 20, 2003 for reporting periods prior to
19September 1, 2004 shall be disallowed. Manufacturer's Purchase
20Credit reported on annual returns due on or after January 1,
212005 will be disallowed for periods prior to September 1,
222004. No Manufacturer's Purchase Credit may be used after
23September 30, 2003 through August 31, 2004 to satisfy any tax
24liability imposed under this Act, including any audit
25liability.
26 If the serviceman's average monthly tax liability to the

SB4162- 79 -LRB102 26234 HLH 36073 b
1Department does not exceed $200, the Department may authorize
2his returns to be filed on a quarter annual basis, with the
3return for January, February and March of a given year being
4due by April 20 of such year; with the return for April, May
5and June of a given year being due by July 20 of such year;
6with the return for July, August and September of a given year
7being due by October 20 of such year, and with the return for
8October, November and December of a given year being due by
9January 20 of the following year.
10 If the serviceman's average monthly tax liability to the
11Department does not exceed $50, the Department may authorize
12his returns to be filed on an annual basis, with the return for
13a given year being due by January 20 of the following year.
14 Such quarter annual and annual returns, as to form and
15substance, shall be subject to the same requirements as
16monthly returns.
17 Notwithstanding any other provision in this Act concerning
18the time within which a serviceman may file his return, in the
19case of any serviceman who ceases to engage in a kind of
20business which makes him responsible for filing returns under
21this Act, such serviceman shall file a final return under this
22Act with the Department not more than 1 month after
23discontinuing such business.
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" means 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

SB4162- 81 -LRB102 26234 HLH 36073 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 Where a serviceman collects the tax with respect to the
13selling price of tangible personal property which he sells and
14the purchaser thereafter returns such tangible personal
15property and the serviceman refunds the selling price thereof
16to the purchaser, such serviceman shall also refund, to the
17purchaser, the tax so collected from the purchaser. When
18filing his return for the period in which he refunds such tax
19to the purchaser, the serviceman may deduct the amount of the
20tax so refunded by him to the purchaser from any other Service
21Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
22Use Tax which such serviceman may be required to pay or remit
23to the Department, as shown by such return, provided that the
24amount of the tax to be deducted shall previously have been
25remitted to the Department by such serviceman. If the
26serviceman shall not previously have remitted the amount of

SB4162- 82 -LRB102 26234 HLH 36073 b
1such tax to the Department, he shall be entitled to no
2deduction hereunder upon refunding such tax to the purchaser.
3 If experience indicates such action to be practicable, the
4Department may prescribe and furnish a combination or joint
5return which will enable servicemen, who are required to file
6returns hereunder and also under the Retailers' Occupation Tax
7Act, the Use Tax Act or the Service Use Tax Act, to furnish all
8the return information required by all said Acts on the one
9form.
10 Where the serviceman has more than one business registered
11with the Department under separate registrations hereunder,
12such serviceman shall file separate returns for each
13registered business.
14 Beginning January 1, 1990, each month the Department shall
15pay into the Local Government Tax Fund the revenue realized
16for the preceding month from the 1% tax imposed under this Act.
17 Beginning January 1, 1990, each month the Department shall
18pay into the County and Mass Transit District Fund 4% of the
19revenue realized for the preceding month from the 6.25%
20general rate on sales of tangible personal property other than
21aviation fuel sold on or after December 1, 2019. This
22exception for aviation fuel only applies for so long as the
23revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2447133 are binding on the State.
25 Beginning August 1, 2000, each month the Department shall
26pay into the County and Mass Transit District Fund 20% of the

SB4162- 83 -LRB102 26234 HLH 36073 b
1net revenue realized for the preceding month from the 1.25%
2rate on the selling price of motor fuel and gasohol.
3 Beginning August 1, 2022 and continuing through August 1,
42023, each month the Department shall pay into the County and
5Mass Transit District Fund 4.6% of the net revenue realized
6for the preceding month from the 5.25% rate on the selling
7price of motor fuel and gasohol.
8 Beginning January 1, 1990, each month the Department shall
9pay into the Local Government Tax Fund 16% of the revenue
10realized for the preceding month from the 6.25% general rate
11on transfers of tangible personal property other than aviation
12fuel sold on or after December 1, 2019. This exception for
13aviation fuel only applies for so long as the revenue use
14requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
15binding on the State.
16 For aviation fuel sold on or after December 1, 2019, each
17month the Department shall pay into the State Aviation Program
18Fund 20% of the net revenue realized for the preceding month
19from the 6.25% general rate on the selling price of aviation
20fuel, less an amount estimated by the Department to be
21required for refunds of the 20% portion of the tax on aviation
22fuel under this Act, which amount shall be deposited into the
23Aviation Fuel Sales Tax Refund Fund. The Department shall only
24pay moneys into the State Aviation Program Fund and the
25Aviation Fuel Sales Tax Refund Fund under this Act for so long
26as the revenue use requirements of 49 U.S.C. 47107(b) and 49

SB4162- 84 -LRB102 26234 HLH 36073 b
1U.S.C. 47133 are binding on the State.
2 Beginning August 1, 2000, each month the Department shall
3pay into the Local Government Tax Fund 80% of the net revenue
4realized for the preceding month from the 1.25% rate on the
5selling price of motor fuel and gasohol.
6 Beginning August 1, 2022 and continuing through August 1,
72023, each month the Department shall pay into the Local
8Government Tax Fund 18.4% of the net revenue realized for the
9preceding month from the 5.25% rate on the selling price of
10motor fuel and gasohol.
11 Beginning October 1, 2009, each month the Department shall
12pay into the Capital Projects Fund an amount that is equal to
13an amount estimated by the Department to represent 80% of the
14net revenue realized for the preceding month from the sale of
15candy, grooming and hygiene products, and soft drinks that had
16been taxed at a rate of 1% prior to September 1, 2009 but that
17are now taxed at 6.25%.
18 Beginning July 1, 2013, each month the Department shall
19pay into the Underground Storage Tank Fund from the proceeds
20collected under this Act, the Use Tax Act, the Service Use Tax
21Act, and the Retailers' Occupation Tax Act an amount equal to
22the average monthly deficit in the Underground Storage Tank
23Fund during the prior year, as certified annually by the
24Illinois Environmental Protection Agency, but the total
25payment into the Underground Storage Tank Fund under this Act,
26the Use Tax Act, the Service Use Tax Act, and the Retailers'

SB4162- 85 -LRB102 26234 HLH 36073 b
1Occupation Tax Act shall not exceed $18,000,000 in any State
2fiscal year. As used in this paragraph, the "average monthly
3deficit" shall be equal to the difference between the average
4monthly claims for payment by the fund and the average monthly
5revenues deposited into the fund, excluding payments made
6pursuant to this paragraph.
7 Beginning July 1, 2015, of the remainder of the moneys
8received by the Department under the Use Tax Act, the Service
9Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
10each month the Department shall deposit $500,000 into the
11State Crime Laboratory Fund.
12 Of the remainder of the moneys received by the Department
13pursuant to this Act, (a) 1.75% thereof shall be paid into the
14Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
15and after July 1, 1989, 3.8% thereof shall be paid into the
16Build Illinois Fund; provided, however, that if in any fiscal
17year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
18may be, of the moneys received by the Department and required
19to be paid into the Build Illinois Fund pursuant to Section 3
20of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
21Act, Section 9 of the Service Use Tax Act, and Section 9 of the
22Service Occupation Tax Act, such Acts being hereinafter called
23the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
24may be, of moneys being hereinafter called the "Tax Act
25Amount", and (2) the amount transferred to the Build Illinois
26Fund from the State and Local Sales Tax Reform Fund shall be

SB4162- 86 -LRB102 26234 HLH 36073 b
1less than the Annual Specified Amount (as defined in Section 3
2of the Retailers' Occupation Tax Act), an amount equal to the
3difference shall be immediately paid into the Build Illinois
4Fund from other moneys received by the Department pursuant to
5the Tax Acts; and further provided, that if on the last
6business day of any month the sum of (1) the Tax Act Amount
7required to be deposited into the Build Illinois Account in
8the Build Illinois Fund during such month and (2) the amount
9transferred during such month to the Build Illinois Fund from
10the State and Local Sales Tax Reform Fund shall have been less
11than 1/12 of the Annual Specified Amount, an amount equal to
12the difference shall be immediately paid into the Build
13Illinois Fund from other moneys received by the Department
14pursuant to the Tax Acts; and, further provided, that in no
15event shall the payments required under the preceding proviso
16result in aggregate payments into the Build Illinois Fund
17pursuant to this clause (b) for any fiscal year in excess of
18the greater of (i) the Tax Act Amount or (ii) the Annual
19Specified Amount for such fiscal year; and, further provided,
20that the amounts payable into the Build Illinois Fund under
21this clause (b) shall be payable only until such time as the
22aggregate amount on deposit under each trust indenture
23securing Bonds issued and outstanding pursuant to the Build
24Illinois Bond Act is sufficient, taking into account any
25future investment income, to fully provide, in accordance with
26such indenture, for the defeasance of or the payment of the

SB4162- 87 -LRB102 26234 HLH 36073 b
1principal of, premium, if any, and interest on the Bonds
2secured by such indenture and on any Bonds expected to be
3issued thereafter and all fees and costs payable with respect
4thereto, all as certified by the Director of the Bureau of the
5Budget (now Governor's Office of Management and Budget). If on
6the last business day of any month in which Bonds are
7outstanding pursuant to the Build Illinois Bond Act, the
8aggregate of the moneys deposited in the Build Illinois Bond
9Account in the Build Illinois Fund in such month shall be less
10than the amount required to be transferred in such month from
11the Build Illinois Bond Account to the Build Illinois Bond
12Retirement and Interest Fund pursuant to Section 13 of the
13Build Illinois Bond Act, an amount equal to such deficiency
14shall be immediately paid from other moneys received by the
15Department pursuant to the Tax Acts to the Build Illinois
16Fund; provided, however, that any amounts paid to the Build
17Illinois Fund in any fiscal year pursuant to this sentence
18shall be deemed to constitute payments pursuant to clause (b)
19of the preceding sentence and shall reduce the amount
20otherwise payable for such fiscal year pursuant to clause (b)
21of the preceding sentence. The moneys received by the
22Department pursuant to this Act and required to be deposited
23into the Build Illinois Fund are subject to the pledge, claim
24and charge set forth in Section 12 of the Build Illinois Bond
25Act.
26 Subject to payment of amounts into the Build Illinois Fund

SB4162- 88 -LRB102 26234 HLH 36073 b
1as provided in the preceding paragraph or in any amendment
2thereto hereafter enacted, the following specified monthly
3installment of the amount requested in the certificate of the
4Chairman of the Metropolitan Pier and Exposition Authority
5provided under Section 8.25f of the State Finance Act, but not
6in excess of the sums designated as "Total Deposit", shall be
7deposited in the aggregate from collections under Section 9 of
8the Use Tax Act, Section 9 of the Service Use Tax Act, Section
99 of the Service Occupation Tax Act, and Section 3 of the
10Retailers' Occupation Tax Act into the McCormick Place
11Expansion Project Fund in the specified fiscal years.
12Fiscal YearTotal Deposit
131993 $0
141994 53,000,000
151995 58,000,000
161996 61,000,000
171997 64,000,000
181998 68,000,000
191999 71,000,000
202000 75,000,000
212001 80,000,000
222002 93,000,000
232003 99,000,000
242004103,000,000
252005108,000,000

SB4162- 89 -LRB102 26234 HLH 36073 b
12006113,000,000
22007119,000,000
32008126,000,000
42009132,000,000
52010139,000,000
62011146,000,000
72012153,000,000
82013161,000,000
92014170,000,000
102015179,000,000
112016189,000,000
122017199,000,000
132018210,000,000
142019221,000,000
152020233,000,000
162021300,000,000
172022300,000,000
182023300,000,000
192024 300,000,000
202025 300,000,000
212026 300,000,000
222027 375,000,000
232028 375,000,000
242029 375,000,000
252030 375,000,000
262031 375,000,000

SB4162- 90 -LRB102 26234 HLH 36073 b
12032 375,000,000
22033 375,000,000
32034375,000,000
42035375,000,000
52036450,000,000
6and
7each fiscal year
8thereafter that bonds
9are outstanding under
10Section 13.2 of the
11Metropolitan Pier and
12Exposition Authority Act,
13but not after fiscal year 2060.
14 Beginning July 20, 1993 and in each month of each fiscal
15year thereafter, one-eighth of the amount requested in the
16certificate of the Chairman of the Metropolitan Pier and
17Exposition Authority for that fiscal year, less the amount
18deposited into the McCormick Place Expansion Project Fund by
19the State Treasurer in the respective month under subsection
20(g) of Section 13 of the Metropolitan Pier and Exposition
21Authority Act, plus cumulative deficiencies in the deposits
22required under this Section for previous months and years,
23shall be deposited into the McCormick Place Expansion Project
24Fund, until the full amount requested for the fiscal year, but
25not in excess of the amount specified above as "Total
26Deposit", has been deposited.

SB4162- 91 -LRB102 26234 HLH 36073 b
1 Subject to payment of amounts into the Capital Projects
2Fund, the Build Illinois Fund, and the McCormick Place
3Expansion Project Fund pursuant to the preceding paragraphs or
4in any amendments thereto hereafter enacted, for aviation fuel
5sold on or after December 1, 2019, the Department shall each
6month deposit into the Aviation Fuel Sales Tax Refund Fund an
7amount estimated by the Department to be required for refunds
8of the 80% portion of the tax on aviation fuel under this Act.
9The Department shall only deposit moneys into the Aviation
10Fuel Sales Tax Refund Fund under this paragraph for so long as
11the revenue use requirements of 49 U.S.C. 47107(b) and 49
12U.S.C. 47133 are binding on the State.
13 Subject to payment of amounts into the Build Illinois Fund
14and the McCormick Place Expansion Project Fund pursuant to the
15preceding paragraphs or in any amendments thereto hereafter
16enacted, beginning July 1, 1993 and ending on September 30,
172013, the Department shall each month pay into the Illinois
18Tax Increment Fund 0.27% of 80% of the net revenue realized for
19the preceding month from the 6.25% general rate on the selling
20price of tangible personal property.
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 with the receipt of the first report of
25taxes paid by an eligible business and continuing for a
2625-year period, the Department shall each month pay into the

SB4162- 92 -LRB102 26234 HLH 36073 b
1Energy Infrastructure Fund 80% of the net revenue realized
2from the 6.25% general rate on the selling price of
3Illinois-mined coal that was sold to an eligible business. For
4purposes of this paragraph, the term "eligible business" means
5a new electric generating facility certified pursuant to
6Section 605-332 of the Department of Commerce and Economic
7Opportunity Law of the Civil Administrative Code of Illinois.
8 Subject to payment of amounts into the Build Illinois
9Fund, the McCormick Place Expansion Project Fund, the Illinois
10Tax Increment Fund, and the Energy Infrastructure Fund
11pursuant to the preceding paragraphs or in any amendments to
12this Section hereafter enacted, beginning on the first day of
13the first calendar month to occur on or after August 26, 2014
14(the effective date of Public Act 98-1098), each month, from
15the collections made under Section 9 of the Use Tax Act,
16Section 9 of the Service Use Tax Act, Section 9 of the Service
17Occupation Tax Act, and Section 3 of the Retailers' Occupation
18Tax Act, the Department shall pay into the Tax Compliance and
19Administration Fund, to be used, subject to appropriation, to
20fund additional auditors and compliance personnel at the
21Department of Revenue, an amount equal to 1/12 of 5% of 80% of
22the cash receipts collected during the preceding fiscal year
23by the Audit Bureau of the Department under the Use Tax Act,
24the Service Use Tax Act, the Service Occupation Tax Act, the
25Retailers' Occupation Tax Act, and associated local occupation
26and use taxes administered by the Department.

SB4162- 93 -LRB102 26234 HLH 36073 b
1 Subject to payments of amounts into the Build Illinois
2Fund, the McCormick Place Expansion Project Fund, the Illinois
3Tax Increment Fund, the Energy Infrastructure Fund, and the
4Tax Compliance and Administration Fund as provided in this
5Section, beginning on July 1, 2018 the Department shall pay
6each month into the Downstate Public Transportation Fund the
7moneys required to be so paid under Section 2-3 of the
8Downstate Public Transportation Act.
9 Subject to successful execution and delivery of a
10public-private agreement between the public agency and private
11entity and completion of the civic build, beginning on July 1,
122023, of the remainder of the moneys received by the
13Department under the Use Tax Act, the Service Use Tax Act, the
14Service Occupation Tax Act, and this Act, the Department shall
15deposit the following specified deposits in the aggregate from
16collections under the Use Tax Act, the Service Use Tax Act, the
17Service Occupation Tax Act, and the Retailers' Occupation Tax
18Act, as required under Section 8.25g of the State Finance Act
19for distribution consistent with the Public-Private
20Partnership for Civic and Transit Infrastructure Project Act.
21The moneys received by the Department pursuant to this Act and
22required to be deposited into the Civic and Transit
23Infrastructure Fund are subject to the pledge, claim and
24charge set forth in Section 25-55 of the Public-Private
25Partnership for Civic and Transit Infrastructure Project Act.
26As used in this paragraph, "civic build", "private entity",

SB4162- 94 -LRB102 26234 HLH 36073 b
1"public-private agreement", and "public agency" have the
2meanings provided in Section 25-10 of the Public-Private
3Partnership for Civic and Transit Infrastructure Project Act.
4 Fiscal Year............................Total Deposit
5 2024....................................$200,000,000
6 2025....................................$206,000,000
7 2026....................................$212,200,000
8 2027....................................$218,500,000
9 2028....................................$225,100,000
10 2029....................................$288,700,000
11 2030....................................$298,900,000
12 2031....................................$309,300,000
13 2032....................................$320,100,000
14 2033....................................$331,200,000
15 2034....................................$341,200,000
16 2035....................................$351,400,000
17 2036....................................$361,900,000
18 2037....................................$372,800,000
19 2038....................................$384,000,000
20 2039....................................$395,500,000
21 2040....................................$407,400,000
22 2041....................................$419,600,000
23 2042....................................$432,200,000
24 2043....................................$445,100,000
25 Beginning July 1, 2021 and until July 1, 2022, subject to
26the payment of amounts into the County and Mass Transit

SB4162- 95 -LRB102 26234 HLH 36073 b
1District Fund, the Local Government Tax Fund, the Build
2Illinois Fund, the McCormick Place Expansion Project Fund, the
3Illinois Tax Increment Fund, the Energy Infrastructure Fund,
4and the Tax Compliance and Administration Fund as provided in
5this Section, the Department shall pay each month into the
6Road Fund the amount estimated to represent 16% of the net
7revenue realized from the taxes imposed on motor fuel and
8gasohol. Beginning July 1, 2022 and until July 1, 2023,
9subject to the payment of amounts into the County and Mass
10Transit District Fund, the Local Government Tax Fund, the
11Build Illinois Fund, the McCormick Place Expansion Project
12Fund, the Illinois Tax Increment Fund, the Energy
13Infrastructure Fund, and the Tax Compliance and Administration
14Fund as provided in this Section, the Department shall pay
15each month into the Road Fund the amount estimated to
16represent 53% 32% of the net revenue realized from the taxes
17imposed on motor fuel and gasohol. Beginning July 1, 2023 and
18until July 1, 2024, subject to the payment of amounts into the
19County and Mass Transit District Fund, the Local Government
20Tax Fund, the Build Illinois Fund, the McCormick Place
21Expansion Project Fund, the Illinois Tax Increment Fund, the
22Energy Infrastructure Fund, and the Tax Compliance and
23Administration Fund as provided in this Section, the
24Department shall pay each month into the Road Fund the amount
25estimated to represent 48% of the net revenue realized from
26the taxes imposed on motor fuel and gasohol. Beginning July 1,

SB4162- 96 -LRB102 26234 HLH 36073 b
12024 and until July 1, 2025, subject to the payment of amounts
2into the County and Mass Transit District Fund, the Local
3Government Tax Fund, the Build Illinois Fund, the McCormick
4Place Expansion Project Fund, the Illinois Tax Increment Fund,
5the Energy Infrastructure Fund, and the Tax Compliance and
6Administration Fund as provided in this Section, the
7Department shall pay each month into the Road Fund the amount
8estimated to represent 64% of the net revenue realized from
9the taxes imposed on motor fuel and gasohol. Beginning on July
101, 2025, subject to the payment of amounts into the County and
11Mass Transit District Fund, the Local Government Tax Fund, the
12Build Illinois Fund, the McCormick Place Expansion Project
13Fund, the Illinois Tax Increment Fund, the Energy
14Infrastructure Fund, and the Tax Compliance and Administration
15Fund as provided in this Section, the Department shall pay
16each month into the Road Fund the amount estimated to
17represent 80% of the net revenue realized from the taxes
18imposed on motor fuel and gasohol. As used in this paragraph
19"motor fuel" has the meaning given to that term in Section 1.1
20of the Motor Fuel Tax Act, and "gasohol" has the meaning given
21to that term in Section 3-40 of the Use Tax Act.
22 Of the remainder of the moneys received by the Department
23pursuant to this Act, 75% shall be paid into the General
24Revenue Fund of the State Treasury and 25% shall be reserved in
25a special account and used only for the transfer to the Common
26School Fund as part of the monthly transfer from the General

SB4162- 97 -LRB102 26234 HLH 36073 b
1Revenue Fund in accordance with Section 8a of the State
2Finance Act.
3 The Department may, upon separate written notice to a
4taxpayer, require the taxpayer to prepare and file with the
5Department on a form prescribed by the Department within not
6less than 60 days after receipt of the notice an annual
7information return for the tax year specified in the notice.
8Such annual return to the Department shall include a statement
9of gross receipts as shown by the taxpayer's last Federal
10income tax return. If the total receipts of the business as
11reported in the Federal income tax return do not agree with the
12gross receipts reported to the Department of Revenue for the
13same period, the taxpayer shall attach to his annual return a
14schedule showing a reconciliation of the 2 amounts and the
15reasons for the difference. The taxpayer's annual return to
16the Department shall also disclose the cost of goods sold by
17the taxpayer during the year covered by such return, opening
18and closing inventories of such goods for such year, cost of
19goods used from stock or taken from stock and given away by the
20taxpayer during such year, pay roll information of the
21taxpayer's business during such year and any additional
22reasonable information which the Department deems would be
23helpful in determining the accuracy of the monthly, quarterly
24or annual returns filed by such taxpayer as hereinbefore
25provided for in this Section.
26 If the annual information return required by this Section

SB4162- 98 -LRB102 26234 HLH 36073 b
1is not filed when and as required, the taxpayer shall be liable
2as follows:
3 (i) Until January 1, 1994, the taxpayer shall be
4 liable for a penalty equal to 1/6 of 1% of the tax due from
5 such taxpayer under this Act during the period to be
6 covered by the annual return for each month or fraction of
7 a month until such return is filed as required, the
8 penalty to be assessed and collected in the same manner as
9 any other penalty provided for in this Act.
10 (ii) On and after January 1, 1994, the taxpayer shall
11 be liable for a penalty as described in Section 3-4 of the
12 Uniform Penalty and Interest Act.
13 The chief executive officer, proprietor, owner or highest
14ranking manager shall sign the annual return to certify the
15accuracy of the information contained therein. Any person who
16willfully signs the annual return containing false or
17inaccurate information shall be guilty of perjury and punished
18accordingly. The annual return form prescribed by the
19Department shall include a warning that the person signing the
20return may be liable for perjury.
21 The foregoing portion of this Section concerning the
22filing of an annual information return shall not apply to a
23serviceman who is not required to file an income tax return
24with the United States Government.
25 As soon as possible after the first day of each month, upon
26certification of the Department of Revenue, the Comptroller

SB4162- 99 -LRB102 26234 HLH 36073 b
1shall order transferred and the Treasurer shall transfer from
2the General Revenue Fund to the Motor Fuel Tax Fund an amount
3equal to 1.7% of 80% of the net revenue realized under this Act
4for the second preceding month. Beginning April 1, 2000, this
5transfer is no longer required and shall not be made.
6 Net revenue realized for a month shall be the revenue
7collected by the State pursuant to this Act, less the amount
8paid out during that month as refunds to taxpayers for
9overpayment of liability.
10 For greater simplicity of administration, it shall be
11permissible for manufacturers, importers and wholesalers whose
12products are sold by numerous servicemen in Illinois, and who
13wish to do so, to assume the responsibility for accounting and
14paying to the Department all tax accruing under this Act with
15respect to such sales, if the servicemen who are affected do
16not make written objection to the Department to this
17arrangement.
18(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
19100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
2015, Section 15-20, eff. 6-5-19; 101-10, Article 25, Section
2125-115, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
226-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.)
23 Section 20. The Retailers' Occupation Tax Act is amended
24by changing Sections 2-10 and 3 as follows:

SB4162- 100 -LRB102 26234 HLH 36073 b
1 (35 ILCS 120/2-10)
2 Sec. 2-10. Rate of tax. Unless otherwise provided in this
3Section, the tax imposed by this Act is at the rate of 6.25% of
4gross receipts from sales of tangible personal property made
5in the course of business.
6 Beginning on July 1, 2000 and through December 31, 2000,
7with respect to motor fuel, as defined in Section 1.1 of the
8Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
9the Use Tax Act, the tax is imposed at the rate of 1.25%.
10 Beginning on July 1, 2022 and through July 1, 2023, with
11respect to motor fuel, as defined in Section 1.1 of the Motor
12Fuel Tax Law, and gasohol, as defined in Section 3-40 of the
13Use Tax Act, the tax is imposed at the rate of 5.25%.
14 Beginning on August 6, 2010 through August 15, 2010, with
15respect to sales tax holiday items as defined in Section 2-8 of
16this Act, the tax is imposed at the rate of 1.25%.
17 Within 14 days after the effective date of this amendatory
18Act of the 91st General Assembly, each retailer of motor fuel
19and gasohol shall cause the following notice to be posted in a
20prominently visible place on each retail dispensing device
21that is used to dispense motor fuel or gasohol in the State of
22Illinois: "As of July 1, 2000, the State of Illinois has
23eliminated the State's share of sales tax on motor fuel and
24gasohol through December 31, 2000. The price on this pump
25should reflect the elimination of the tax." The notice shall
26be printed in bold print on a sign that is no smaller than 4

SB4162- 101 -LRB102 26234 HLH 36073 b
1inches by 8 inches. The sign shall be clearly visible to
2customers. Any retailer who fails to post or maintain a
3required sign through December 31, 2000 is guilty of a petty
4offense for which the fine shall be $500 per day per each
5retail premises where a violation occurs.
6 With respect to gasohol, as defined in the Use Tax Act, the
7tax imposed by this Act applies to (i) 70% of the proceeds of
8sales made on or after January 1, 1990, and before July 1,
92003, (ii) 80% of the proceeds of sales made on or after July
101, 2003 and on or before July 1, 2017, and (iii) 100% of the
11proceeds of sales made thereafter. If, at any time, however,
12the tax under this Act on sales of gasohol, as defined in the
13Use Tax Act, is imposed at the rate of 1.25%, then the tax
14imposed by this Act applies to 100% of the proceeds of sales of
15gasohol made during that time.
16 With respect to majority blended ethanol fuel, as defined
17in the Use Tax Act, the tax imposed by this Act does not apply
18to the proceeds of sales made on or after July 1, 2003 and on
19or before December 31, 2023 but applies to 100% of the proceeds
20of sales made thereafter.
21 With respect to biodiesel blends, as defined in the Use
22Tax Act, with no less than 1% and no more than 10% biodiesel,
23the tax imposed by this Act applies to (i) 80% of the proceeds
24of sales made on or after July 1, 2003 and on or before
25December 31, 2018 and (ii) 100% of the proceeds of sales made
26thereafter. If, at any time, however, the tax under this Act on

SB4162- 102 -LRB102 26234 HLH 36073 b
1sales of biodiesel blends, as defined in the Use Tax Act, with
2no less than 1% and no more than 10% biodiesel is imposed at
3the rate of 1.25%, then the tax imposed by this Act applies to
4100% of the proceeds of sales of biodiesel blends with no less
5than 1% and no more than 10% biodiesel made during that time.
6 With respect to 100% biodiesel, as defined in the Use Tax
7Act, and biodiesel blends, as defined in the Use Tax Act, with
8more than 10% but no more than 99% biodiesel, the tax imposed
9by this Act does not apply to the proceeds of sales made on or
10after July 1, 2003 and on or before December 31, 2023 but
11applies to 100% of the proceeds of sales made thereafter.
12 With respect to food for human consumption that is to be
13consumed off the premises where it is sold (other than
14alcoholic beverages, food consisting of or infused with adult
15use cannabis, soft drinks, and food that has been prepared for
16immediate consumption) and prescription and nonprescription
17medicines, drugs, medical appliances, products classified as
18Class III medical devices by the United States Food and Drug
19Administration that are used for cancer treatment pursuant to
20a prescription, as well as any accessories and components
21related to those devices, modifications to a motor vehicle for
22the purpose of rendering it usable by a person with a
23disability, and insulin, blood sugar testing materials,
24syringes, and needles used by human diabetics, the tax is
25imposed at the rate of 1%. For the purposes of this Section,
26until September 1, 2009: the term "soft drinks" means any

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1complete, finished, ready-to-use, non-alcoholic drink, whether
2carbonated or not, including but not limited to soda water,
3cola, fruit juice, vegetable juice, carbonated water, and all
4other preparations commonly known as soft drinks of whatever
5kind or description that are contained in any closed or sealed
6bottle, can, carton, or container, regardless of size; but
7"soft drinks" does not include coffee, tea, non-carbonated
8water, infant formula, milk or milk products as defined in the
9Grade A Pasteurized Milk and Milk Products Act, or drinks
10containing 50% or more natural fruit or vegetable juice.
11 Notwithstanding any other provisions of this Act,
12beginning September 1, 2009, "soft drinks" means non-alcoholic
13beverages that contain natural or artificial sweeteners. "Soft
14drinks" do not include beverages that contain milk or milk
15products, soy, rice or similar milk substitutes, or greater
16than 50% of vegetable or fruit juice by volume.
17 Until August 1, 2009, and notwithstanding any other
18provisions of this Act, "food for human consumption that is to
19be consumed off the premises where it is sold" includes all
20food sold through a vending machine, except soft drinks and
21food products that are dispensed hot from a vending machine,
22regardless of the location of the vending machine. Beginning
23August 1, 2009, and notwithstanding any other provisions of
24this Act, "food for human consumption that is to be consumed
25off the premises where it is sold" includes all food sold
26through a vending machine, except soft drinks, candy, and food

SB4162- 104 -LRB102 26234 HLH 36073 b
1products that are dispensed hot from a vending machine,
2regardless of the location of the vending machine.
3 Notwithstanding any other provisions of this Act,
4beginning September 1, 2009, "food for human consumption that
5is to be consumed off the premises where it is sold" does not
6include candy. For purposes of this Section, "candy" means a
7preparation of sugar, honey, or other natural or artificial
8sweeteners in combination with chocolate, fruits, nuts or
9other ingredients or flavorings in the form of bars, drops, or
10pieces. "Candy" does not include any preparation that contains
11flour or requires refrigeration.
12 Notwithstanding any other provisions of this Act,
13beginning September 1, 2009, "nonprescription medicines and
14drugs" does not include grooming and hygiene products. For
15purposes of this Section, "grooming and hygiene products"
16includes, but is not limited to, soaps and cleaning solutions,
17shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
18lotions and screens, unless those products are available by
19prescription only, regardless of whether the products meet the
20definition of "over-the-counter-drugs". For the purposes of
21this paragraph, "over-the-counter-drug" means a drug for human
22use that contains a label that identifies the product as a drug
23as required by 21 C.F.R. 201.66. The "over-the-counter-drug"
24label includes:
25 (A) A "Drug Facts" panel; or
26 (B) A statement of the "active ingredient(s)" with a

SB4162- 105 -LRB102 26234 HLH 36073 b
1 list of those ingredients contained in the compound,
2 substance or preparation.
3 Beginning on the effective date of this amendatory Act of
4the 98th General Assembly, "prescription and nonprescription
5medicines and drugs" includes medical cannabis purchased from
6a registered dispensing organization under the Compassionate
7Use of Medical Cannabis Program Act.
8 As used in this Section, "adult use cannabis" means
9cannabis subject to tax under the Cannabis Cultivation
10Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
11and does not include cannabis subject to tax under the
12Compassionate Use of Medical Cannabis Program Act.
13(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
14102-4, eff. 4-27-21.)
15 (35 ILCS 120/3) (from Ch. 120, par. 442)
16 Sec. 3. Except as provided in this Section, on or before
17the twentieth day of each calendar month, every person engaged
18in the business of selling tangible personal property at
19retail in this State during the preceding calendar month shall
20file a return with the Department, stating:
21 1. The name of the seller;
22 2. His residence address and the address of his
23 principal place of business and the address of the
24 principal place of business (if that is a different
25 address) from which he engages in the business of selling

SB4162- 106 -LRB102 26234 HLH 36073 b
1 tangible personal property at retail in this State;
2 3. Total amount of receipts received by him during the
3 preceding calendar month or quarter, as the case may be,
4 from sales of tangible personal property, and from
5 services furnished, by him during such preceding calendar
6 month or quarter;
7 4. Total amount received by him during the preceding
8 calendar month or quarter on charge and time sales of
9 tangible personal property, and from services furnished,
10 by him prior to the month or quarter for which the return
11 is filed;
12 5. Deductions allowed by law;
13 6. Gross receipts which were received by him during
14 the preceding calendar month or quarter and upon the basis
15 of which the tax is imposed;
16 7. The amount of credit provided in Section 2d of this
17 Act;
18 8. The amount of tax due;
19 9. The signature of the taxpayer; and
20 10. Such other reasonable information as the
21 Department may require.
22 On and after January 1, 2018, except for returns for motor
23vehicles, watercraft, aircraft, and trailers that are required
24to be registered with an agency of this State, with respect to
25retailers whose annual gross receipts average $20,000 or more,
26all returns required to be filed pursuant to this Act shall be

SB4162- 107 -LRB102 26234 HLH 36073 b
1filed electronically. Retailers who demonstrate that they do
2not have access to the Internet or demonstrate hardship in
3filing electronically may petition the Department to waive the
4electronic filing requirement.
5 If a taxpayer fails to sign a return within 30 days after
6the proper notice and demand for signature by the Department,
7the return shall be considered valid and any amount shown to be
8due on the return shall be deemed assessed.
9 Each return shall be accompanied by the statement of
10prepaid tax issued pursuant to Section 2e for which credit is
11claimed.
12 Prior to October 1, 2003, and on and after September 1,
132004 a retailer may accept a Manufacturer's Purchase Credit
14certification from a purchaser in satisfaction of Use Tax as
15provided in Section 3-85 of the Use Tax Act if the purchaser
16provides the appropriate documentation as required by Section
173-85 of the Use Tax Act. A Manufacturer's Purchase Credit
18certification, accepted by a retailer prior to October 1, 2003
19and on and after September 1, 2004 as provided in Section 3-85
20of the Use Tax Act, may be used by that retailer to satisfy
21Retailers' Occupation Tax liability in the amount claimed in
22the certification, not to exceed 6.25% of the receipts subject
23to tax from a qualifying purchase. A Manufacturer's Purchase
24Credit reported on any original or amended return filed under
25this Act after October 20, 2003 for reporting periods prior to
26September 1, 2004 shall be disallowed. Manufacturer's Purchase

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1Purchaser Credit reported on annual returns due on or after
2January 1, 2005 will be disallowed for periods prior to
3September 1, 2004. No Manufacturer's Purchase Credit may be
4used after September 30, 2003 through August 31, 2004 to
5satisfy any tax liability imposed under this Act, including
6any audit liability.
7 The Department may require returns to be filed on a
8quarterly basis. If so required, a return for each calendar
9quarter shall be filed on or before the twentieth day of the
10calendar month following the end of such calendar quarter. The
11taxpayer shall also file a return with the Department for each
12of the first two months of each calendar quarter, on or before
13the twentieth day of the following calendar month, stating:
14 1. The name of the seller;
15 2. The address of the principal place of business from
16 which he engages in the business of selling tangible
17 personal property at retail in this State;
18 3. The total amount of taxable receipts received by
19 him during the preceding calendar month from sales of
20 tangible personal property by him during such preceding
21 calendar month, including receipts from charge and time
22 sales, but less all deductions allowed by law;
23 4. The amount of credit provided in Section 2d of this
24 Act;
25 5. The amount of tax due; and
26 6. Such other reasonable information as the Department

SB4162- 109 -LRB102 26234 HLH 36073 b
1 may require.
2 Every person engaged in the business of selling aviation
3fuel at retail in this State during the preceding calendar
4month shall, instead of reporting and paying tax as otherwise
5required by this Section, report and pay such tax on a separate
6aviation fuel tax return. The requirements related to the
7return shall be as otherwise provided in this Section.
8Notwithstanding any other provisions of this Act to the
9contrary, retailers selling aviation fuel shall file all
10aviation fuel tax returns and shall make all aviation fuel tax
11payments by electronic means in the manner and form required
12by the Department. For purposes of this Section, "aviation
13fuel" means jet fuel and aviation gasoline.
14 Beginning on October 1, 2003, any person who is not a
15licensed distributor, importing distributor, or manufacturer,
16as defined in the Liquor Control Act of 1934, but is engaged in
17the business of selling, at retail, alcoholic liquor shall
18file a statement with the Department of Revenue, in a format
19and at a time prescribed by the Department, showing the total
20amount paid for alcoholic liquor purchased during the
21preceding month and such other information as is reasonably
22required by the Department. The Department may adopt rules to
23require that this statement be filed in an electronic or
24telephonic format. Such rules may provide for exceptions from
25the filing requirements of this paragraph. For the purposes of
26this paragraph, the term "alcoholic liquor" shall have the

SB4162- 110 -LRB102 26234 HLH 36073 b
1meaning prescribed in the Liquor Control Act of 1934.
2 Beginning on October 1, 2003, every distributor, importing
3distributor, and manufacturer of alcoholic liquor as defined
4in the Liquor Control Act of 1934, shall file a statement with
5the Department of Revenue, no later than the 10th day of the
6month for the preceding month during which transactions
7occurred, by electronic means, showing the total amount of
8gross receipts from the sale of alcoholic liquor sold or
9distributed during the preceding month to purchasers;
10identifying the purchaser to whom it was sold or distributed;
11the purchaser's tax registration number; and such other
12information reasonably required by the Department. A
13distributor, importing distributor, or manufacturer of
14alcoholic liquor must personally deliver, mail, or provide by
15electronic means to each retailer listed on the monthly
16statement a report containing a cumulative total of that
17distributor's, importing distributor's, or manufacturer's
18total sales of alcoholic liquor to that retailer no later than
19the 10th day of the month for the preceding month during which
20the transaction occurred. The distributor, importing
21distributor, or manufacturer shall notify the retailer as to
22the method by which the distributor, importing distributor, or
23manufacturer will provide the sales information. If the
24retailer is unable to receive the sales information by
25electronic means, the distributor, importing distributor, or
26manufacturer shall furnish the sales information by personal

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1delivery or by mail. For purposes of this paragraph, the term
2"electronic means" includes, but is not limited to, the use of
3a secure Internet website, e-mail, or facsimile.
4 If a total amount of less than $1 is payable, refundable or
5creditable, such amount shall be disregarded if it is less
6than 50 cents and shall be increased to $1 if it is 50 cents or
7more.
8 Notwithstanding any other provision of this Act to the
9contrary, retailers subject to tax on cannabis shall file all
10cannabis tax returns and shall make all cannabis tax payments
11by electronic means in the manner and form required by the
12Department.
13 Beginning October 1, 1993, a taxpayer who has an average
14monthly tax liability of $150,000 or more shall make all
15payments required by rules of the Department by electronic
16funds transfer. Beginning October 1, 1994, a taxpayer who has
17an average monthly tax liability of $100,000 or more shall
18make all payments required by rules of the Department by
19electronic funds transfer. Beginning October 1, 1995, a
20taxpayer who has an average monthly tax liability of $50,000
21or more shall make all payments required by rules of the
22Department by electronic funds transfer. Beginning October 1,
232000, a taxpayer who has an annual tax liability of $200,000 or
24more shall make all payments required by rules of the
25Department by electronic funds transfer. The term "annual tax
26liability" shall be the sum of the taxpayer's liabilities

SB4162- 112 -LRB102 26234 HLH 36073 b
1under this Act, and under all other State and local occupation
2and use tax laws administered by the Department, for the
3immediately preceding calendar year. The term "average monthly
4tax liability" shall be the sum of the taxpayer's liabilities
5under this Act, and under all other State and local occupation
6and use tax laws administered by the Department, for the
7immediately preceding calendar year divided by 12. Beginning
8on October 1, 2002, a taxpayer who has a tax liability in the
9amount set forth in subsection (b) of Section 2505-210 of the
10Department of Revenue Law shall make all payments required by
11rules of the Department by electronic funds transfer.
12 Before August 1 of each year beginning in 1993, the
13Department shall notify all taxpayers required to make
14payments by electronic funds transfer. All taxpayers required
15to make payments by electronic funds transfer shall make those
16payments for a minimum of one year beginning on October 1.
17 Any taxpayer not required to make payments by electronic
18funds transfer may make payments by electronic funds transfer
19with the permission of the Department.
20 All taxpayers required to make payment by electronic funds
21transfer and any taxpayers authorized to voluntarily make
22payments by electronic funds transfer shall make those
23payments in the manner authorized by the Department.
24 The Department shall adopt such rules as are necessary to
25effectuate a program of electronic funds transfer and the
26requirements of this Section.

SB4162- 113 -LRB102 26234 HLH 36073 b
1 Any amount which is required to be shown or reported on any
2return or other document under this Act shall, if such amount
3is not a whole-dollar amount, be increased to the nearest
4whole-dollar amount in any case where the fractional part of a
5dollar is 50 cents or more, and decreased to the nearest
6whole-dollar amount where the fractional part of a dollar is
7less than 50 cents.
8 If the retailer is otherwise required to file a monthly
9return and if the retailer's average monthly tax liability to
10the Department does not exceed $200, the Department may
11authorize his returns to be filed on a quarter annual basis,
12with the return for January, February and March of a given year
13being due by April 20 of such year; with the return for April,
14May and June of a given year being due by July 20 of such year;
15with the return for July, August and September of a given year
16being due by October 20 of such year, and with the return for
17October, November and December of a given year being due by
18January 20 of the following year.
19 If the retailer is otherwise required to file a monthly or
20quarterly return and if the retailer's average monthly tax
21liability with the Department does not exceed $50, the
22Department may authorize his returns to be filed on an annual
23basis, with the return for a given year being due by January 20
24of the following year.
25 Such quarter annual and annual returns, as to form and
26substance, shall be subject to the same requirements as

SB4162- 114 -LRB102 26234 HLH 36073 b
1monthly returns.
2 Notwithstanding any other provision in this Act concerning
3the time within which a retailer may file his return, in the
4case of any retailer who ceases to engage in a kind of business
5which makes him responsible for filing returns under this Act,
6such retailer shall file a final return under this Act with the
7Department not more than one month after discontinuing such
8business.
9 Where the same person has more than one business
10registered with the Department under separate registrations
11under this Act, such person may not file each return that is
12due as a single return covering all such registered
13businesses, but shall file separate returns for each such
14registered business.
15 In addition, with respect to motor vehicles, watercraft,
16aircraft, and trailers that are required to be registered with
17an agency of this State, except as otherwise provided in this
18Section, every retailer selling this kind of tangible personal
19property shall file, with the Department, upon a form to be
20prescribed and supplied by the Department, a separate return
21for each such item of tangible personal property which the
22retailer sells, except that if, in the same transaction, (i) a
23retailer of aircraft, watercraft, motor vehicles or trailers
24transfers more than one aircraft, watercraft, motor vehicle or
25trailer to another aircraft, watercraft, motor vehicle
26retailer or trailer retailer for the purpose of resale or (ii)

SB4162- 115 -LRB102 26234 HLH 36073 b
1a retailer of aircraft, watercraft, motor vehicles, or
2trailers transfers more than one aircraft, watercraft, motor
3vehicle, or trailer to a purchaser for use as a qualifying
4rolling stock as provided in Section 2-5 of this Act, then that
5seller may report the transfer of all aircraft, watercraft,
6motor vehicles or trailers involved in that transaction to the
7Department on the same uniform invoice-transaction reporting
8return form. For purposes of this Section, "watercraft" means
9a Class 2, Class 3, or Class 4 watercraft as defined in Section
103-2 of the Boat Registration and Safety Act, a personal
11watercraft, or any boat equipped with an inboard motor.
12 In addition, with respect to motor vehicles, watercraft,
13aircraft, and trailers that are required to be registered with
14an agency of this State, every person who is engaged in the
15business of leasing or renting such items and who, in
16connection with such business, sells any such item to a
17retailer for the purpose of resale is, notwithstanding any
18other provision of this Section to the contrary, authorized to
19meet the return-filing requirement of this Act by reporting
20the transfer of all the aircraft, watercraft, motor vehicles,
21or trailers transferred for resale during a month to the
22Department on the same uniform invoice-transaction reporting
23return form on or before the 20th of the month following the
24month in which the transfer takes place. Notwithstanding any
25other provision of this Act to the contrary, all returns filed
26under this paragraph must be filed by electronic means in the

SB4162- 116 -LRB102 26234 HLH 36073 b
1manner and form as required by the Department.
2 Any retailer who sells only motor vehicles, watercraft,
3aircraft, or trailers that are required to be registered with
4an agency of this State, so that all retailers' occupation tax
5liability is required to be reported, and is reported, on such
6transaction reporting returns and who is not otherwise
7required to file monthly or quarterly returns, need not file
8monthly or quarterly returns. However, those retailers shall
9be required to file returns on an annual basis.
10 The transaction reporting return, in the case of motor
11vehicles or trailers that are required to be registered with
12an agency of this State, shall be the same document as the
13Uniform Invoice referred to in Section 5-402 of the Illinois
14Vehicle Code and must show the name and address of the seller;
15the name and address of the purchaser; the amount of the
16selling price including the amount allowed by the retailer for
17traded-in property, if any; the amount allowed by the retailer
18for the traded-in tangible personal property, if any, to the
19extent to which Section 1 of this Act allows an exemption for
20the value of traded-in property; the balance payable after
21deducting such trade-in allowance from the total selling
22price; the amount of tax due from the retailer with respect to
23such transaction; the amount of tax collected from the
24purchaser by the retailer on such transaction (or satisfactory
25evidence that such tax is not due in that particular instance,
26if that is claimed to be the fact); the place and date of the

SB4162- 117 -LRB102 26234 HLH 36073 b
1sale; a sufficient identification of the property sold; such
2other information as is required in Section 5-402 of the
3Illinois Vehicle Code, and such other information as the
4Department may reasonably require.
5 The transaction reporting return in the case of watercraft
6or aircraft must show the name and address of the seller; the
7name and address of the purchaser; the amount of the selling
8price including the amount allowed by the retailer for
9traded-in property, if any; the amount allowed by the retailer
10for the traded-in tangible personal property, if any, to the
11extent to which Section 1 of this Act allows an exemption for
12the value of traded-in property; the balance payable after
13deducting such trade-in allowance from the total selling
14price; the amount of tax due from the retailer with respect to
15such transaction; the amount of tax collected from the
16purchaser by the retailer on such transaction (or satisfactory
17evidence that such tax is not due in that particular instance,
18if that is claimed to be the fact); the place and date of the
19sale, a sufficient identification of the property sold, and
20such other information as the Department may reasonably
21require.
22 Such transaction reporting return shall be filed not later
23than 20 days after the day of delivery of the item that is
24being sold, but may be filed by the retailer at any time sooner
25than that if he chooses to do so. The transaction reporting
26return and tax remittance or proof of exemption from the

SB4162- 118 -LRB102 26234 HLH 36073 b
1Illinois use tax may be transmitted to the Department by way of
2the State agency with which, or State officer with whom the
3tangible personal property must be titled or registered (if
4titling or registration is required) if the Department and
5such agency or State officer determine that this procedure
6will expedite the processing of applications for title or
7registration.
8 With each such transaction reporting return, the retailer
9shall remit the proper amount of tax due (or shall submit
10satisfactory evidence that the sale is not taxable if that is
11the case), to the Department or its agents, whereupon the
12Department shall issue, in the purchaser's name, a use tax
13receipt (or a certificate of exemption if the Department is
14satisfied that the particular sale is tax exempt) which such
15purchaser may submit to the agency with which, or State
16officer with whom, he must title or register the tangible
17personal property that is involved (if titling or registration
18is required) in support of such purchaser's application for an
19Illinois certificate or other evidence of title or
20registration to such tangible personal property.
21 No retailer's failure or refusal to remit tax under this
22Act precludes a user, who has paid the proper tax to the
23retailer, from obtaining his certificate of title or other
24evidence of title or registration (if titling or registration
25is required) upon satisfying the Department that such user has
26paid the proper tax (if tax is due) to the retailer. The

SB4162- 119 -LRB102 26234 HLH 36073 b
1Department shall adopt appropriate rules to carry out the
2mandate of this paragraph.
3 If the user who would otherwise pay tax to the retailer
4wants the transaction reporting return filed and the payment
5of the tax or proof of exemption made to the Department before
6the retailer is willing to take these actions and such user has
7not paid the tax to the retailer, such user may certify to the
8fact of such delay by the retailer and may (upon the Department
9being satisfied of the truth of such certification) transmit
10the information required by the transaction reporting return
11and the remittance for tax or proof of exemption directly to
12the Department and obtain his tax receipt or exemption
13determination, in which event the transaction reporting return
14and tax remittance (if a tax payment was required) shall be
15credited by the Department to the proper retailer's account
16with the Department, but without the 2.1% or 1.75% discount
17provided for in this Section being allowed. When the user pays
18the tax directly to the Department, he shall pay the tax in the
19same amount and in the same form in which it would be remitted
20if the tax had been remitted to the Department by the retailer.
21 Refunds made by the seller during the preceding return
22period to purchasers, on account of tangible personal property
23returned to the seller, shall be allowed as a deduction under
24subdivision 5 of his monthly or quarterly return, as the case
25may be, in case the seller had theretofore included the
26receipts from the sale of such tangible personal property in a

SB4162- 120 -LRB102 26234 HLH 36073 b
1return filed by him and had paid the tax imposed by this Act
2with respect to such receipts.
3 Where the seller is a corporation, the return filed on
4behalf of such corporation shall be signed by the president,
5vice-president, secretary or treasurer or by the properly
6accredited agent of such corporation.
7 Where the seller is a limited liability company, the
8return filed on behalf of the limited liability company shall
9be signed by a manager, member, or properly accredited agent
10of the limited liability company.
11 Except as provided in this Section, the retailer filing
12the return under this Section shall, at the time of filing such
13return, pay to the Department the amount of tax imposed by this
14Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
15on and after January 1, 1990, or $5 per calendar year,
16whichever is greater, which is allowed to reimburse the
17retailer for the expenses incurred in keeping records,
18preparing and filing returns, remitting the tax and supplying
19data to the Department on request. On and after January 1,
202021, a certified service provider, as defined in the Leveling
21the Playing Field for Illinois Retail Act, filing the return
22under this Section on behalf of a remote retailer shall, at the
23time of such return, pay to the Department the amount of tax
24imposed by this Act less a discount of 1.75%. A remote retailer
25using a certified service provider to file a return on its
26behalf, as provided in the Leveling the Playing Field for

SB4162- 121 -LRB102 26234 HLH 36073 b
1Illinois Retail Act, is not eligible for the discount. The
2discount under this Section is not allowed for the 1.25%
3portion of taxes paid on aviation fuel that is subject to the
4revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
547133. Any prepayment made pursuant to Section 2d of this Act
6shall be included in the amount on which such 2.1% or 1.75%
7discount is computed. In the case of retailers who report and
8pay the tax on a transaction by transaction basis, as provided
9in this Section, such discount shall be taken with each such
10tax remittance instead of when such retailer files his
11periodic return. The discount allowed under this Section is
12allowed only for returns that are filed in the manner required
13by this Act. The Department may disallow the discount for
14retailers whose certificate of registration is revoked at the
15time the return is filed, but only if the Department's
16decision to revoke the certificate of registration has become
17final.
18 Before October 1, 2000, if the taxpayer's average monthly
19tax liability to the Department under this Act, the Use Tax
20Act, the Service Occupation Tax Act, and the Service Use Tax
21Act, excluding any liability for prepaid sales tax to be
22remitted in accordance with Section 2d of this Act, was
23$10,000 or more during the preceding 4 complete calendar
24quarters, he shall file a return with the Department each
25month by the 20th day of the month next following the month
26during which such tax liability is incurred and shall make

SB4162- 122 -LRB102 26234 HLH 36073 b
1payments to the Department on or before the 7th, 15th, 22nd and
2last day of the month during which such liability is incurred.
3On and after October 1, 2000, if the taxpayer's average
4monthly tax liability to the Department under this Act, the
5Use Tax Act, the Service Occupation Tax Act, and the Service
6Use Tax Act, excluding any liability for prepaid sales tax to
7be remitted in accordance with Section 2d of this Act, was
8$20,000 or more during the preceding 4 complete calendar
9quarters, he shall file a return with the Department each
10month by the 20th day of the month next following the month
11during which such tax liability is incurred and shall make
12payment to the Department on or before the 7th, 15th, 22nd and
13last day of the month during which such liability is incurred.
14If the month during which such tax liability is incurred began
15prior to January 1, 1985, each payment shall be in an amount
16equal to 1/4 of the taxpayer's actual liability for the month
17or an amount set by the Department not to exceed 1/4 of the
18average monthly liability of the taxpayer to the Department
19for the preceding 4 complete calendar quarters (excluding the
20month of highest liability and the month of lowest liability
21in such 4 quarter period). If the month during which such tax
22liability is incurred begins on or after January 1, 1985 and
23prior to January 1, 1987, each payment shall be in an amount
24equal to 22.5% of the taxpayer's actual liability for the
25month or 27.5% of the taxpayer's liability for the same
26calendar month of the preceding year. If the month during

SB4162- 123 -LRB102 26234 HLH 36073 b
1which such tax liability is incurred begins on or after
2January 1, 1987 and prior to January 1, 1988, each payment
3shall be in an amount equal to 22.5% of the taxpayer's actual
4liability for the month or 26.25% of the taxpayer's liability
5for the same calendar month of the preceding year. If the month
6during which such tax liability is incurred begins on or after
7January 1, 1988, and prior to January 1, 1989, or begins on or
8after January 1, 1996, each payment shall be in an amount equal
9to 22.5% of the taxpayer's actual liability for the month or
1025% of the taxpayer's liability for the same calendar month of
11the preceding year. If the month during which such tax
12liability is incurred begins on or after January 1, 1989, and
13prior to January 1, 1996, each payment shall be in an amount
14equal to 22.5% of the taxpayer's actual liability for the
15month or 25% of the taxpayer's liability for the same calendar
16month of the preceding year or 100% of the taxpayer's actual
17liability for the quarter monthly reporting period. The amount
18of such quarter monthly payments shall be credited against the
19final tax liability of the taxpayer's return for that month.
20Before October 1, 2000, once applicable, the requirement of
21the making of quarter monthly payments to the Department by
22taxpayers having an average monthly tax liability of $10,000
23or more as determined in the manner provided above shall
24continue until such taxpayer's average monthly liability to
25the Department during the preceding 4 complete calendar
26quarters (excluding the month of highest liability and the

SB4162- 124 -LRB102 26234 HLH 36073 b
1month of lowest liability) is less than $9,000, or until such
2taxpayer's average monthly liability to the Department as
3computed for each calendar quarter of the 4 preceding complete
4calendar quarter period is less than $10,000. However, if a
5taxpayer can show the Department that a substantial change in
6the taxpayer's business has occurred which causes the taxpayer
7to anticipate that his average monthly tax liability for the
8reasonably foreseeable future will fall below the $10,000
9threshold stated above, then such taxpayer may petition the
10Department for a change in such taxpayer's reporting status.
11On and after October 1, 2000, once applicable, the requirement
12of the making of quarter monthly payments to the Department by
13taxpayers having an average monthly tax liability of $20,000
14or more as determined in the manner provided above shall
15continue until such taxpayer's average monthly liability to
16the Department during the preceding 4 complete calendar
17quarters (excluding the month of highest liability and the
18month of lowest liability) is less than $19,000 or until such
19taxpayer's average monthly liability to the Department as
20computed for each calendar quarter of the 4 preceding complete
21calendar quarter period is less than $20,000. However, if a
22taxpayer can show the Department that a substantial change in
23the taxpayer's business has occurred which causes the taxpayer
24to anticipate that his average monthly tax liability for the
25reasonably foreseeable future will fall below the $20,000
26threshold stated above, then such taxpayer may petition the

SB4162- 125 -LRB102 26234 HLH 36073 b
1Department for a change in such taxpayer's reporting status.
2The Department shall change such taxpayer's reporting status
3unless it finds that such change is seasonal in nature and not
4likely to be long term. If any such quarter monthly payment is
5not paid at the time or in the amount required by this Section,
6then the taxpayer shall be liable for penalties and interest
7on the difference between the minimum amount due as a payment
8and the amount of such quarter monthly payment actually and
9timely paid, except insofar as the taxpayer has previously
10made payments for that month to the Department in excess of the
11minimum payments previously due as provided in this Section.
12The Department shall make reasonable rules and regulations to
13govern the quarter monthly payment amount and quarter monthly
14payment dates for taxpayers who file on other than a calendar
15monthly basis.
16 The provisions of this paragraph apply before October 1,
172001. Without regard to whether a taxpayer is required to make
18quarter monthly payments as specified above, any taxpayer who
19is required by Section 2d of this Act to collect and remit
20prepaid taxes and has collected prepaid taxes which average in
21excess of $25,000 per month during the preceding 2 complete
22calendar quarters, shall file a return with the Department as
23required by Section 2f and shall make payments to the
24Department on or before the 7th, 15th, 22nd and last day of the
25month during which such liability is incurred. If the month
26during which such tax liability is incurred began prior to

SB4162- 126 -LRB102 26234 HLH 36073 b
1September 1, 1985 (the effective date of Public Act 84-221),
2each payment shall be in an amount not less than 22.5% of the
3taxpayer's actual liability under Section 2d. If the month
4during which such tax liability is incurred begins on or after
5January 1, 1986, each payment shall be in an amount equal to
622.5% of the taxpayer's actual liability for the month or
727.5% of the taxpayer's liability for the same calendar month
8of the preceding calendar year. If the month during which such
9tax liability is incurred begins on or after January 1, 1987,
10each payment shall be in an amount equal to 22.5% of the
11taxpayer's actual liability for the month or 26.25% of the
12taxpayer's liability for the same calendar month of the
13preceding year. The amount of such quarter monthly payments
14shall be credited against the final tax liability of the
15taxpayer's return for that month filed under this Section or
16Section 2f, as the case may be. Once applicable, the
17requirement of the making of quarter monthly payments to the
18Department pursuant to this paragraph shall continue until
19such taxpayer's average monthly prepaid tax collections during
20the preceding 2 complete calendar quarters is $25,000 or less.
21If any such quarter monthly payment is not paid at the time or
22in the amount required, the taxpayer shall be liable for
23penalties and interest on such difference, except insofar as
24the taxpayer has previously made payments for that month in
25excess of the minimum payments previously due.
26 The provisions of this paragraph apply on and after

SB4162- 127 -LRB102 26234 HLH 36073 b
1October 1, 2001. Without regard to whether a taxpayer is
2required to make quarter monthly payments as specified above,
3any taxpayer who is required by Section 2d of this Act to
4collect and remit prepaid taxes and has collected prepaid
5taxes that average in excess of $20,000 per month during the
6preceding 4 complete calendar quarters shall file a return
7with the Department as required by Section 2f and shall make
8payments to the Department on or before the 7th, 15th, 22nd and
9last day of the month during which the liability is incurred.
10Each payment shall be in an amount equal to 22.5% of the
11taxpayer's actual liability for the month or 25% of the
12taxpayer's liability for the same calendar month of the
13preceding year. The amount of the quarter monthly payments
14shall be credited against the final tax liability of the
15taxpayer's return for that month filed under this Section or
16Section 2f, as the case may be. Once applicable, the
17requirement of the making of quarter monthly payments to the
18Department pursuant to this paragraph shall continue until the
19taxpayer's average monthly prepaid tax collections during the
20preceding 4 complete calendar quarters (excluding the month of
21highest liability and the month of lowest liability) is less
22than $19,000 or until such taxpayer's average monthly
23liability to the Department as computed for each calendar
24quarter of the 4 preceding complete calendar quarters is less
25than $20,000. If any such quarter monthly payment is not paid
26at the time or in the amount required, the taxpayer shall be

SB4162- 128 -LRB102 26234 HLH 36073 b
1liable for penalties and interest on such difference, except
2insofar as the taxpayer has previously made payments for that
3month in excess of the minimum payments previously due.
4 If any payment provided for in this Section exceeds the
5taxpayer's liabilities under this Act, the Use Tax Act, the
6Service Occupation Tax Act and the Service Use Tax Act, as
7shown on an original monthly return, the Department shall, if
8requested by the taxpayer, issue to the taxpayer a credit
9memorandum no later than 30 days after the date of payment. The
10credit evidenced by such credit memorandum may be assigned by
11the taxpayer to a similar taxpayer under this Act, the Use Tax
12Act, the Service Occupation Tax Act or the Service Use Tax Act,
13in accordance with reasonable rules and regulations to be
14prescribed by the Department. If no such request is made, the
15taxpayer may credit such excess payment against tax liability
16subsequently to be remitted to the Department under this Act,
17the Use Tax Act, the Service Occupation Tax Act or the Service
18Use Tax Act, in accordance with reasonable rules and
19regulations prescribed by the Department. If the Department
20subsequently determined that all or any part of the credit
21taken was not actually due to the taxpayer, the taxpayer's
222.1% and 1.75% vendor's discount shall be reduced by 2.1% or
231.75% of the difference between the credit taken and that
24actually due, and that taxpayer shall be liable for penalties
25and interest on such difference.
26 If a retailer of motor fuel is entitled to a credit under

SB4162- 129 -LRB102 26234 HLH 36073 b
1Section 2d of this Act which exceeds the taxpayer's liability
2to the Department under this Act for the month for which the
3taxpayer is filing a return, the Department shall issue the
4taxpayer a credit memorandum for the excess.
5 Beginning January 1, 1990, each month the Department shall
6pay into the Local Government Tax Fund, a special fund in the
7State treasury which is hereby created, the net revenue
8realized for the preceding month from the 1% tax imposed under
9this Act.
10 Beginning January 1, 1990, each month the Department shall
11pay into the County and Mass Transit District Fund, a special
12fund in the State treasury which is hereby created, 4% of the
13net revenue realized for the preceding month from the 6.25%
14general rate other than aviation fuel sold on or after
15December 1, 2019. This exception for aviation fuel only
16applies for so long as the revenue use requirements of 49
17U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
18 Beginning August 1, 2000, each month the Department shall
19pay into the County and Mass Transit District Fund 20% of the
20net revenue realized for the preceding month from the 1.25%
21rate on the selling price of motor fuel and gasohol. Beginning
22September 1, 2010, each month the Department shall pay into
23the County and Mass Transit District Fund 20% of the net
24revenue realized for the preceding month from the 1.25% rate
25on the selling price of sales tax holiday items.
26 Beginning August 1, 2022 and continuing through August 1,

SB4162- 130 -LRB102 26234 HLH 36073 b
12023, each month the Department shall pay into the County and
2Mass Transit District Fund 4.6% of the net revenue realized
3for the preceding month from the 5.25% rate on the selling
4price 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 net revenue
7realized for the preceding month from the 6.25% general rate
8on the selling price of tangible personal property other than
9aviation fuel sold on or after December 1, 2019. This
10exception for aviation fuel only applies for so long as the
11revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1247133 are binding on the State.
13 For aviation fuel sold on or after December 1, 2019, each
14month the Department shall pay into the State Aviation Program
15Fund 20% of the net revenue realized for the preceding month
16from the 6.25% general rate on the selling price of aviation
17fuel, less an amount estimated by the Department to be
18required for refunds of the 20% portion of the tax on aviation
19fuel under this Act, which amount shall be deposited into the
20Aviation Fuel Sales Tax Refund Fund. The Department shall only
21pay moneys into the State Aviation Program Fund and the
22Aviation Fuel Sales Tax Refund Fund under this Act for so long
23as the revenue use requirements of 49 U.S.C. 47107(b) and 49
24U.S.C. 47133 are binding on the State.
25 Beginning August 1, 2000, each month the Department shall
26pay into the Local Government Tax Fund 80% of the net revenue

SB4162- 131 -LRB102 26234 HLH 36073 b
1realized for the preceding month from the 1.25% rate on the
2selling price of motor fuel and gasohol. Beginning September
31, 2010, each month the Department shall pay into the Local
4Government Tax Fund 80% of the net revenue realized for the
5preceding month from the 1.25% rate on the selling price of
6sales tax holiday items.
7 Beginning August 1, 2022 and continuing through August 1,
82023, each month the Department shall pay into the Local
9Government Tax Fund 18.4% of the net revenue realized for the
10preceding month from the 5.25% rate on the selling price of
11motor 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, 2011, each month the Department shall
20pay into the Clean Air Act Permit Fund 80% of the net revenue
21realized for the preceding month from the 6.25% general rate
22on the selling price of sorbents used in Illinois in the
23process of sorbent injection as used to comply with the
24Environmental Protection Act or the federal Clean Air Act, but
25the total payment into the Clean Air Act Permit Fund under this
26Act and the Use Tax Act shall not exceed $2,000,000 in any

SB4162- 132 -LRB102 26234 HLH 36073 b
1fiscal year.
2 Beginning July 1, 2013, each month the Department shall
3pay into the Underground Storage Tank Fund from the proceeds
4collected under this Act, the Use Tax Act, the Service Use Tax
5Act, and the Service Occupation Tax Act an amount equal to the
6average monthly deficit in the Underground Storage Tank Fund
7during the prior year, as certified annually by the Illinois
8Environmental Protection Agency, but the total payment into
9the Underground Storage Tank Fund under this Act, the Use Tax
10Act, the Service Use Tax Act, and the Service Occupation Tax
11Act shall not exceed $18,000,000 in any State fiscal year. As
12used in this paragraph, the "average monthly deficit" shall be
13equal to the difference between the average monthly claims for
14payment by the fund and the average monthly revenues deposited
15into the fund, excluding payments made pursuant to this
16paragraph.
17 Beginning July 1, 2015, of the remainder of the moneys
18received by the Department under the Use Tax Act, the Service
19Use Tax Act, the Service Occupation Tax Act, and this Act, each
20month the Department shall deposit $500,000 into the State
21Crime Laboratory Fund.
22 Of the remainder of the moneys received by the Department
23pursuant to this Act, (a) 1.75% thereof shall be paid into the
24Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
25and after July 1, 1989, 3.8% thereof shall be paid into the
26Build Illinois Fund; provided, however, that if in any fiscal

SB4162- 133 -LRB102 26234 HLH 36073 b
1year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
2may be, of the moneys received by the Department and required
3to be paid into the Build Illinois Fund pursuant to this Act,
4Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
5Act, and Section 9 of the Service Occupation Tax Act, such Acts
6being hereinafter called the "Tax Acts" and such aggregate of
72.2% or 3.8%, as the case may be, of moneys being hereinafter
8called the "Tax Act Amount", and (2) the amount transferred to
9the Build Illinois Fund from the State and Local Sales Tax
10Reform Fund shall be less than the Annual Specified Amount (as
11hereinafter defined), an amount equal to the difference shall
12be immediately paid into the Build Illinois Fund from other
13moneys received by the Department pursuant to the Tax Acts;
14the "Annual Specified Amount" means the amounts specified
15below for fiscal years 1986 through 1993:
16Fiscal YearAnnual Specified Amount
171986$54,800,000
181987$76,650,000
191988$80,480,000
201989$88,510,000
211990$115,330,000
221991$145,470,000
231992$182,730,000
241993$206,520,000;
25and means the Certified Annual Debt Service Requirement (as
26defined in Section 13 of the Build Illinois Bond Act) or the

SB4162- 134 -LRB102 26234 HLH 36073 b
1Tax Act Amount, whichever is greater, for fiscal year 1994 and
2each fiscal year thereafter; and further provided, that if on
3the last business day of any month the sum of (1) the Tax Act
4Amount required to be deposited into the Build Illinois Bond
5Account in the Build Illinois Fund during such month and (2)
6the amount transferred to the Build Illinois Fund from the
7State and Local Sales Tax Reform Fund shall have been less than
81/12 of the Annual Specified Amount, an amount equal to the
9difference shall be immediately paid into the Build Illinois
10Fund from other moneys received by the Department pursuant to
11the Tax Acts; and, further provided, that in no event shall the
12payments required under the preceding proviso result in
13aggregate payments into the Build Illinois Fund pursuant to
14this clause (b) for any fiscal year in excess of the greater of
15(i) the Tax Act Amount or (ii) the Annual Specified Amount for
16such fiscal year. The amounts payable into the Build Illinois
17Fund under clause (b) of the first sentence in this paragraph
18shall be payable only until such time as the aggregate amount
19on deposit under each trust indenture securing Bonds issued
20and outstanding pursuant to the Build Illinois Bond Act is
21sufficient, taking into account any future investment income,
22to fully provide, in accordance with such indenture, for the
23defeasance of or the payment of the principal of, premium, if
24any, and interest on the Bonds secured by such indenture and on
25any Bonds expected to be issued thereafter and all fees and
26costs payable with respect thereto, all as certified by the

SB4162- 135 -LRB102 26234 HLH 36073 b
1Director of the Bureau of the Budget (now Governor's Office of
2Management and Budget). If on the last business day of any
3month in which Bonds are outstanding pursuant to the Build
4Illinois Bond Act, the aggregate of moneys deposited in the
5Build Illinois Bond Account in the Build Illinois Fund in such
6month shall be less than the amount required to be transferred
7in such month from the Build Illinois Bond Account to the Build
8Illinois Bond Retirement and Interest Fund pursuant to Section
913 of the Build Illinois Bond Act, an amount equal to such
10deficiency shall be immediately paid from other moneys
11received by the Department pursuant to the Tax Acts to the
12Build Illinois Fund; provided, however, that any amounts paid
13to the Build Illinois Fund in any fiscal year pursuant to this
14sentence shall be deemed to constitute payments pursuant to
15clause (b) of the first sentence of this paragraph and shall
16reduce the amount otherwise payable for such fiscal year
17pursuant to that clause (b). The moneys received by the
18Department pursuant to this Act and required to be deposited
19into the Build Illinois Fund are subject to the pledge, claim
20and charge set forth in Section 12 of the Build Illinois Bond
21Act.
22 Subject to payment of amounts into the Build Illinois Fund
23as provided in the preceding paragraph or in any amendment
24thereto hereafter enacted, the following specified monthly
25installment of the amount requested in the certificate of the
26Chairman of the Metropolitan Pier and Exposition Authority

SB4162- 136 -LRB102 26234 HLH 36073 b
1provided under Section 8.25f of the State Finance Act, but not
2in excess of sums designated as "Total Deposit", shall be
3deposited in the aggregate from collections under Section 9 of
4the Use Tax Act, Section 9 of the Service Use Tax Act, Section
59 of the Service Occupation Tax Act, and Section 3 of the
6Retailers' Occupation Tax Act into the McCormick Place
7Expansion Project Fund in the specified fiscal years.
8Fiscal YearTotal Deposit
91993 $0
101994 53,000,000
111995 58,000,000
121996 61,000,000
131997 64,000,000
141998 68,000,000
151999 71,000,000
162000 75,000,000
172001 80,000,000
182002 93,000,000
192003 99,000,000
202004103,000,000
212005108,000,000
222006113,000,000
232007119,000,000
242008126,000,000
252009132,000,000
262010139,000,000

SB4162- 137 -LRB102 26234 HLH 36073 b
12011146,000,000
22012153,000,000
32013161,000,000
42014170,000,000
52015179,000,000
62016189,000,000
72017199,000,000
82018210,000,000
92019221,000,000
102020233,000,000
112021300,000,000
122022300,000,000
132023300,000,000
142024 300,000,000
152025 300,000,000
162026 300,000,000
172027 375,000,000
182028 375,000,000
192029 375,000,000
202030 375,000,000
212031 375,000,000
222032 375,000,000
232033375,000,000
242034375,000,000
252035375,000,000
262036450,000,000

SB4162- 138 -LRB102 26234 HLH 36073 b
1and
2each fiscal year
3thereafter that bonds
4are outstanding under
5Section 13.2 of the
6Metropolitan Pier and
7Exposition Authority Act,
8but not after fiscal year 2060.
9 Beginning July 20, 1993 and in each month of each fiscal
10year thereafter, one-eighth of the amount requested in the
11certificate of the Chairman of the Metropolitan Pier and
12Exposition Authority for that fiscal year, less the amount
13deposited into the McCormick Place Expansion Project Fund by
14the State Treasurer in the respective month under subsection
15(g) of Section 13 of the Metropolitan Pier and Exposition
16Authority Act, plus cumulative deficiencies in the deposits
17required under this Section for previous months and years,
18shall be deposited into the McCormick Place Expansion Project
19Fund, until the full amount requested for the fiscal year, but
20not in excess of the amount specified above as "Total
21Deposit", has been deposited.
22 Subject to payment of amounts into the Capital Projects
23Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
24and the McCormick Place Expansion Project Fund pursuant to the
25preceding paragraphs or in any amendments thereto hereafter
26enacted, for aviation fuel sold on or after December 1, 2019,

SB4162- 139 -LRB102 26234 HLH 36073 b
1the Department shall each month deposit into the Aviation Fuel
2Sales Tax Refund Fund an amount estimated by the Department to
3be required for refunds of the 80% portion of the tax on
4aviation fuel under this Act. The Department shall only
5deposit moneys into the Aviation Fuel Sales Tax Refund Fund
6under this paragraph for so long as the revenue use
7requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
8binding on the State.
9 Subject to payment of amounts into the Build Illinois Fund
10and the McCormick Place Expansion Project Fund pursuant to the
11preceding paragraphs or in any amendments thereto hereafter
12enacted, beginning July 1, 1993 and ending on September 30,
132013, the Department shall each month pay into the Illinois
14Tax Increment Fund 0.27% of 80% of the net revenue realized for
15the preceding month from the 6.25% general rate on the selling
16price of tangible personal property.
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 with the receipt of the first report of
21taxes paid by an eligible business and continuing for a
2225-year period, the Department shall each month pay into the
23Energy Infrastructure Fund 80% of the net revenue realized
24from the 6.25% general rate on the selling price of
25Illinois-mined coal that was sold to an eligible business. For
26purposes of this paragraph, the term "eligible business" means

SB4162- 140 -LRB102 26234 HLH 36073 b
1a new electric generating facility certified pursuant to
2Section 605-332 of the Department of Commerce and Economic
3Opportunity Law of the Civil Administrative Code of Illinois.
4 Subject to payment of amounts into the Build Illinois
5Fund, the McCormick Place Expansion Project Fund, the Illinois
6Tax Increment Fund, and the Energy Infrastructure Fund
7pursuant to the preceding paragraphs or in any amendments to
8this Section hereafter enacted, beginning on the first day of
9the first calendar month to occur on or after August 26, 2014
10(the effective date of Public Act 98-1098), each month, from
11the collections made under Section 9 of the Use Tax Act,
12Section 9 of the Service Use Tax Act, Section 9 of the Service
13Occupation Tax Act, and Section 3 of the Retailers' Occupation
14Tax Act, the Department shall pay into the Tax Compliance and
15Administration Fund, to be used, subject to appropriation, to
16fund additional auditors and compliance personnel at the
17Department of Revenue, an amount equal to 1/12 of 5% of 80% of
18the cash receipts collected during the preceding fiscal year
19by the Audit Bureau of the Department under the Use Tax Act,
20the Service Use Tax Act, the Service Occupation Tax Act, the
21Retailers' Occupation Tax Act, and associated local occupation
22and use taxes administered by the Department.
23 Subject to payments of amounts into the Build Illinois
24Fund, the McCormick Place Expansion Project Fund, the Illinois
25Tax Increment Fund, the Energy Infrastructure Fund, and the
26Tax Compliance and Administration Fund as provided in this

SB4162- 141 -LRB102 26234 HLH 36073 b
1Section, beginning on July 1, 2018 the Department shall pay
2each month into the Downstate Public Transportation Fund the
3moneys required to be so paid under Section 2-3 of the
4Downstate Public Transportation Act.
5 Subject to successful execution and delivery of a
6public-private agreement between the public agency and private
7entity and completion of the civic build, beginning on July 1,
82023, of the remainder of the moneys received by the
9Department under the Use Tax Act, the Service Use Tax Act, the
10Service Occupation Tax Act, and this Act, the Department shall
11deposit the following specified deposits in the aggregate from
12collections under the Use Tax Act, the Service Use Tax Act, the
13Service Occupation Tax Act, and the Retailers' Occupation Tax
14Act, as required under Section 8.25g of the State Finance Act
15for distribution consistent with the Public-Private
16Partnership for Civic and Transit Infrastructure Project Act.
17The moneys received by the Department pursuant to this Act and
18required to be deposited into the Civic and Transit
19Infrastructure Fund are subject to the pledge, claim and
20charge set forth in Section 25-55 of the Public-Private
21Partnership for Civic and Transit Infrastructure Project Act.
22As used in this paragraph, "civic build", "private entity",
23"public-private agreement", and "public agency" have the
24meanings provided in Section 25-10 of the Public-Private
25Partnership for Civic and Transit Infrastructure Project Act.
26 Fiscal Year.............................Total Deposit

SB4162- 142 -LRB102 26234 HLH 36073 b
1 2024.....................................$200,000,000
2 2025....................................$206,000,000
3 2026....................................$212,200,000
4 2027....................................$218,500,000
5 2028....................................$225,100,000
6 2029....................................$288,700,000
7 2030....................................$298,900,000
8 2031....................................$309,300,000
9 2032....................................$320,100,000
10 2033....................................$331,200,000
11 2034....................................$341,200,000
12 2035....................................$351,400,000
13 2036....................................$361,900,000
14 2037....................................$372,800,000
15 2038....................................$384,000,000
16 2039....................................$395,500,000
17 2040....................................$407,400,000
18 2041....................................$419,600,000
19 2042....................................$432,200,000
20 2043....................................$445,100,000
21 Beginning July 1, 2021 and until July 1, 2022, subject to
22the payment of amounts into the County and Mass Transit
23District Fund, the Local Government Tax Fund, the Build
24Illinois Fund, the McCormick Place Expansion Project Fund, the
25Illinois Tax Increment Fund, the Energy Infrastructure Fund,
26and the Tax Compliance and Administration Fund as provided in

SB4162- 143 -LRB102 26234 HLH 36073 b
1this Section, the Department shall pay each month into the
2Road Fund the amount estimated to represent 16% of the net
3revenue realized from the taxes imposed on motor fuel and
4gasohol. Beginning July 1, 2022 and until July 1, 2023,
5subject to the payment of amounts into the County and Mass
6Transit District Fund, the Local Government Tax Fund, the
7Build Illinois Fund, the McCormick Place Expansion Project
8Fund, the Illinois Tax Increment Fund, the Energy
9Infrastructure Fund, and the Tax Compliance and Administration
10Fund as provided in this Section, the Department shall pay
11each month into the Road Fund the amount estimated to
12represent 53% 32% of the net revenue realized from the taxes
13imposed on motor fuel and gasohol. Beginning July 1, 2023 and
14until July 1, 2024, subject to the payment of amounts into the
15County and Mass Transit District Fund, the Local Government
16Tax Fund, the Build Illinois Fund, the McCormick Place
17Expansion Project Fund, the Illinois Tax Increment Fund, the
18Energy Infrastructure Fund, and the Tax Compliance and
19Administration Fund as provided in this Section, the
20Department shall pay each month into the Road Fund the amount
21estimated to represent 48% of the net revenue realized from
22the taxes imposed on motor fuel and gasohol. Beginning July 1,
232024 and until July 1, 2025, subject to the payment of amounts
24into the County and Mass Transit District Fund, the Local
25Government Tax Fund, the Build Illinois Fund, the McCormick
26Place Expansion Project Fund, the Illinois Tax Increment Fund,

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1the Energy Infrastructure Fund, and the Tax Compliance and
2Administration Fund as provided in this Section, the
3Department shall pay each month into the Road Fund the amount
4estimated to represent 64% of the net revenue realized from
5the taxes imposed on motor fuel and gasohol. Beginning on July
61, 2025, subject to the payment of amounts into the County and
7Mass Transit District Fund, the Local Government Tax Fund, the
8Build Illinois Fund, the McCormick Place Expansion Project
9Fund, the Illinois Tax Increment Fund, the Energy
10Infrastructure Fund, and the Tax Compliance and Administration
11Fund as provided in this Section, the Department shall pay
12each month into the Road Fund the amount estimated to
13represent 80% of the net revenue realized from the taxes
14imposed on motor fuel and gasohol. As used in this paragraph
15"motor fuel" has the meaning given to that term in Section 1.1
16of the Motor Fuel Tax Act, and "gasohol" has the meaning given
17to that term in Section 3-40 of the Use Tax Act.
18 Of the remainder of the moneys received by the Department
19pursuant to this Act, 75% thereof shall be paid into the State
20Treasury and 25% shall be reserved in a special account and
21used only for the transfer to the Common School Fund as part of
22the monthly transfer from the General Revenue Fund in
23accordance with Section 8a of the State Finance Act.
24 The Department may, upon separate written notice to a
25taxpayer, require the taxpayer to prepare and file with the
26Department on a form prescribed by the Department within not

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1less than 60 days after receipt of the notice an annual
2information return for the tax year specified in the notice.
3Such annual return to the Department shall include a statement
4of gross receipts as shown by the retailer's last Federal
5income tax return. If the total receipts of the business as
6reported in the Federal income tax return do not agree with the
7gross receipts reported to the Department of Revenue for the
8same period, the retailer shall attach to his annual return a
9schedule showing a reconciliation of the 2 amounts and the
10reasons for the difference. The retailer's annual return to
11the Department shall also disclose the cost of goods sold by
12the retailer during the year covered by such return, opening
13and closing inventories of such goods for such year, costs of
14goods used from stock or taken from stock and given away by the
15retailer during such year, payroll information of the
16retailer's business during such year and any additional
17reasonable information which the Department deems would be
18helpful in determining the accuracy of the monthly, quarterly
19or annual returns filed by such retailer as provided for in
20this Section.
21 If the annual information return required by this Section
22is not filed when and as required, the taxpayer shall be liable
23as follows:
24 (i) Until January 1, 1994, the taxpayer shall be
25 liable for a penalty equal to 1/6 of 1% of the tax due from
26 such taxpayer under this Act during the period to be

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

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

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1this Section commits a business offense and is subject to a
2fine not to exceed $250.
3 Any person engaged in the business of selling tangible
4personal property at retail as a concessionaire or other type
5of seller at the Illinois State Fair, county fairs, art shows,
6flea markets and similar exhibitions or events, or any
7transient merchants, as defined by Section 2 of the Transient
8Merchant Act of 1987, may be required to make a daily report of
9the amount of such sales to the Department and to make a daily
10payment of the full amount of tax due. The Department shall
11impose this requirement when it finds that there is a
12significant risk of loss of revenue to the State at such an
13exhibition or event. Such a finding shall be based on evidence
14that a substantial number of concessionaires or other sellers
15who are not residents of Illinois will be engaging in the
16business of selling tangible personal property at retail at
17the exhibition or event, or other evidence of a significant
18risk of loss of revenue to the State. The Department shall
19notify concessionaires and other sellers affected by the
20imposition of this requirement. In the absence of notification
21by the Department, the concessionaires and other sellers shall
22file their returns as otherwise required in this Section.
23(Source: P.A. 101-10, Article 15, Section 15-25, eff. 6-5-19;
24101-10, Article 25, Section 25-120, eff. 6-5-19; 101-27, eff.
256-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
26101-636, eff. 6-10-20; 102-634, eff. 8-27-21; revised

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112-7-21.)
2 Section 99. Effective date. This Act takes effect upon
3becoming law.
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