99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016
SB2858

Introduced 2/17/2016, by Sen. Ira I. Silverstein

SYNOPSIS AS INTRODUCED:
See Index

Amends the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act. Imposes an 18% surcharge on firearms and firearm ammunition. Amends the State Finance Act. Creates the Firearm Sales Tax Trust Fund. Requires the 18% surcharge to be deposited into the Fund. Subject to appropriation, authorizes the Department of Human Services to make grants to mental health services and crime victim services. Amends the Firearm Owners Identification Card Act (FOID). Requires firearm safety training to apply for an FOID Card, but exempts anyone who had an FOID card on June 1, 1998 and certain others. Provides that any person who owns a firearm shall maintain a policy of liability insurance in the amount of at least $1,000,000 specifically covering any damages resulting from negligent or willful acts involving the use of the firearm. Amends the Criminal Code of 2012. Prohibits multiple sales of firearms within a 30-day period. Creates the offense of unlawful acquisition of firearms. Provides exemptions and affirmative defenses. Penalty is a Class A misdemeanor for a first offense and a Class 4 felony for a second or subsequent offense. Increases the penalty for a second or subsequent unlawful use of weapons for possession of a firearm. Increases various penalties for the possession or use of a firearm or weapon in a school or public housing. Prohibits a person not a law enforcement officer from possessing an air rifle in a school or at a school-related activity without the written authorization of the board or officer in charge of the school. Penalty is a Class A misdemeanor. Effective immediately.
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CORRECTIONAL BUDGET AND IMPACT NOTE ACT MAY APPLY
FISCAL NOTE ACT MAY APPLY

A BILL FOR

SB2858LRB099 16420 RLC 40753 b
1 AN ACT concerning firearms.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 5. The State Finance Act is amended by adding
5Sections 5.875 and 6z-101 as follows:
6 (30 ILCS 105/5.875 new)
7 Sec. 5.875. The Firearm Sales Tax Trust Fund.
8 (30 ILCS 105/6z-101 new)
9 Sec. 6z-101. Firearm Sales Tax Trust Fund. The Firearm
10Sales Tax Trust Fund is created as a special fund in the State
11Treasury. Subject to appropriation, moneys in the Fund shall be
12used by the Department of Human Services to make grants to
13mental health services and crime victim services. "Crime
14victim" has the same meaning as in Section 3 of the Rights of
15Crime Victims and Witnesses Act.
16 Section 10. The Use Tax Act is amended by changing Sections
173-10 and 9 as follows:
18 (35 ILCS 105/3-10)
19 Sec. 3-10. Rate of tax. Unless otherwise provided in this
20Section, the tax imposed by this Act is at the rate of 6.25% of

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1either the selling price or the fair market value, if any, of
2the tangible personal property. In all cases where property
3functionally used or consumed is the same as the property that
4was purchased at retail, then the tax is imposed on the selling
5price of the property. In all cases where property functionally
6used or consumed is a by-product or waste product that has been
7refined, manufactured, or produced from property purchased at
8retail, then the tax is imposed on the lower of the fair market
9value, if any, of the specific property so used in this State
10or on the selling price of the property purchased at retail.
11For purposes of this Section "fair market value" means the
12price at which property would change hands between a willing
13buyer and a willing seller, neither being under any compulsion
14to buy or sell and both having reasonable knowledge of the
15relevant facts. The fair market value shall be established by
16Illinois sales by the taxpayer of the same property as that
17functionally used or consumed, or if there are no such sales by
18the taxpayer, then comparable sales or purchases of property of
19like kind and character in Illinois.
20 Beginning on July 1, 2000 and through December 31, 2000,
21with respect to motor fuel, as defined in Section 1.1 of the
22Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
23the Use Tax Act, the tax is imposed at the rate of 1.25%.
24 Beginning on August 6, 2010 through August 15, 2010, with
25respect to sales tax holiday items as defined in Section 3-6 of
26this Act, the tax is imposed at the rate of 1.25%.

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1 With respect to gasohol, the tax imposed by this Act
2applies to (i) 70% of the proceeds of sales made on or after
3January 1, 1990, and before July 1, 2003, (ii) 80% of the
4proceeds of sales made on or after July 1, 2003 and on or
5before December 31, 2018, and (iii) 100% of the proceeds of
6sales made thereafter. If, at any time, however, the tax under
7this Act on sales of gasohol is imposed at the rate of 1.25%,
8then the tax imposed by this Act applies to 100% of the
9proceeds of sales of gasohol made during that time.
10 With respect to majority blended ethanol fuel, the tax
11imposed by this Act does not apply to the proceeds of sales
12made on or after July 1, 2003 and on or before December 31,
132018 but applies to 100% of the proceeds of sales made
14thereafter.
15 With respect to biodiesel blends with no less than 1% and
16no more than 10% biodiesel, the tax imposed by this Act applies
17to (i) 80% of the proceeds of sales made on or after July 1,
182003 and on or before December 31, 2018 and (ii) 100% of the
19proceeds of sales made thereafter. If, at any time, however,
20the tax under this Act on sales of biodiesel blends with no
21less than 1% and no more than 10% biodiesel is imposed at the
22rate of 1.25%, then the tax imposed by this Act applies to 100%
23of the proceeds of sales of biodiesel blends with no less than
241% and no more than 10% biodiesel made during that time.
25 With respect to 100% biodiesel and biodiesel blends with
26more than 10% but no more than 99% biodiesel, the tax imposed

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1by this Act does not apply to the proceeds of sales made on or
2after July 1, 2003 and on or before December 31, 2018 but
3applies to 100% of the proceeds of sales made thereafter.
4 With respect to food for human consumption that is to be
5consumed off the premises where it is sold (other than
6alcoholic beverages, soft drinks, and food that has been
7prepared for immediate consumption) and prescription and
8nonprescription medicines, drugs, medical appliances,
9modifications to a motor vehicle for the purpose of rendering
10it usable by a person with a disability, and insulin, urine
11testing materials, syringes, and needles used by diabetics, for
12human use, the tax is imposed at the rate of 1%. For the
13purposes of this Section, until September 1, 2009: the term
14"soft drinks" means any complete, finished, ready-to-use,
15non-alcoholic drink, whether carbonated or not, including but
16not limited to soda water, cola, fruit juice, vegetable juice,
17carbonated water, and all other preparations commonly known as
18soft drinks of whatever kind or description that are contained
19in any closed or sealed bottle, can, carton, or container,
20regardless of size; but "soft drinks" does not include coffee,
21tea, non-carbonated water, infant formula, milk or milk
22products as defined in the Grade A Pasteurized Milk and Milk
23Products Act, or drinks containing 50% or more natural fruit or
24vegetable juice.
25 Notwithstanding any other provisions of this Act,
26beginning September 1, 2009, "soft drinks" means non-alcoholic

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1beverages that contain natural or artificial sweeteners. "Soft
2drinks" do not include beverages that contain milk or milk
3products, soy, rice or similar milk substitutes, or greater
4than 50% of vegetable or fruit juice by volume.
5 Until August 1, 2009, and notwithstanding any other
6provisions of this Act, "food for human consumption that is to
7be consumed off the premises where it is sold" includes all
8food sold through a vending machine, except soft drinks and
9food products that are dispensed hot from a vending machine,
10regardless of the location of the vending machine. Beginning
11August 1, 2009, and notwithstanding any other provisions of
12this Act, "food for human consumption that is to be consumed
13off the premises where it is sold" includes all food sold
14through a vending machine, except soft drinks, candy, and food
15products that are dispensed hot from a vending machine,
16regardless of the location of the vending machine.
17 Notwithstanding any other provisions of this Act,
18beginning September 1, 2009, "food for human consumption that
19is to be consumed off the premises where it is sold" does not
20include candy. For purposes of this Section, "candy" means a
21preparation of sugar, honey, or other natural or artificial
22sweeteners in combination with chocolate, fruits, nuts or other
23ingredients or flavorings in the form of bars, drops, or
24pieces. "Candy" does not include any preparation that contains
25flour or requires refrigeration.
26 Notwithstanding any other provisions of this Act,

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1beginning September 1, 2009, "nonprescription medicines and
2drugs" does not include grooming and hygiene products. For
3purposes of this Section, "grooming and hygiene products"
4includes, but is not limited to, soaps and cleaning solutions,
5shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
6lotions and screens, unless those products are available by
7prescription only, regardless of whether the products meet the
8definition of "over-the-counter-drugs". For the purposes of
9this paragraph, "over-the-counter-drug" means a drug for human
10use that contains a label that identifies the product as a drug
11as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
12label includes:
13 (A) A "Drug Facts" panel; or
14 (B) A statement of the "active ingredient(s)" with a
15 list of those ingredients contained in the compound,
16 substance or preparation.
17 Beginning January 1, 2017, in addition to all other rates
18of tax imposed under this Act, a surcharge of 18% is imposed on
19the selling price of firearms and firearm ammunition. "Firearm"
20and "firearm ammunition" have the meanings ascribed to them in
21Section 1.1 of the Firearm Owners Identification Card Act.
22 Beginning on the effective date of this amendatory Act of
23the 98th General Assembly, "prescription and nonprescription
24medicines and drugs" includes medical cannabis purchased from a
25registered dispensing organization under the Compassionate Use
26of Medical Cannabis Pilot Program Act.

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1 If the property that is purchased at retail from a retailer
2is acquired outside Illinois and used outside Illinois before
3being brought to Illinois for use here and is taxable under
4this Act, the "selling price" on which the tax is computed
5shall be reduced by an amount that represents a reasonable
6allowance for depreciation for the period of prior out-of-state
7use.
8(Source: P.A. 98-122, eff. 1-1-14; 99-143, eff. 7-27-15.)
9 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
10 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
11and trailers that are required to be registered with an agency
12of this State, each retailer required or authorized to collect
13the tax imposed by this Act shall pay to the Department the
14amount of such tax (except as otherwise provided) at the time
15when he is required to file his return for the period during
16which such tax was collected, less a discount of 2.1% prior to
17January 1, 1990, and 1.75% on and after January 1, 1990, or $5
18per calendar year, whichever is greater, which is allowed to
19reimburse the retailer for expenses incurred in collecting the
20tax, keeping records, preparing and filing returns, remitting
21the tax and supplying data to the Department on request. In the
22case of retailers who report and pay the tax on a transaction
23by transaction basis, as provided in this Section, such
24discount shall be taken with each such tax remittance instead
25of when such retailer files his periodic return. The Department

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

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1calendar month following the end of such calendar quarter. The
2taxpayer shall also file a return with the Department for each
3of the first two months of each calendar quarter, on or before
4the twentieth day of the following calendar month, stating:
5 1. The name of the seller;
6 2. The address of the principal place of business from
7 which he engages in the business of selling tangible
8 personal property at retail in this State;
9 3. The total amount of taxable receipts received by him
10 during the preceding calendar month from sales of tangible
11 personal property by him during such preceding calendar
12 month, including receipts from charge and time sales, but
13 less all deductions allowed by law;
14 4. The amount of credit provided in Section 2d of this
15 Act;
16 5. The amount of tax due;
17 5-5. The signature of the taxpayer; and
18 6. Such other reasonable information as the Department
19 may require.
20 If a taxpayer fails to sign a return within 30 days after
21the proper notice and demand for signature by the Department,
22the return shall be considered valid and any amount shown to be
23due on the return shall be deemed assessed.
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 make
3all payments required by rules of the Department by electronic
4funds transfer. Beginning October 1, 1995, a taxpayer who has
5an average monthly tax liability of $50,000 or more shall make
6all payments required by rules of the Department by electronic
7funds transfer. Beginning October 1, 2000, a taxpayer who has
8an annual tax liability of $200,000 or more shall make all
9payments required by rules of the Department by electronic
10funds transfer. The term "annual tax liability" shall be the
11sum of the taxpayer's liabilities under this Act, and under all
12other State and local occupation and use tax laws administered
13by the Department, for the immediately preceding calendar year.
14The term "average monthly tax liability" means the sum of the
15taxpayer's liabilities under this Act, and under all other
16State and local occupation and use tax laws administered by the
17Department, for the immediately preceding calendar year
18divided by 12. Beginning on October 1, 2002, a taxpayer who has
19a tax liability in the amount set forth in subsection (b) of
20Section 2505-210 of the Department of Revenue Law shall make
21all payments required by rules of the Department by electronic
22funds transfer.
23 Before August 1 of each year beginning in 1993, the
24Department shall notify all taxpayers required to make payments
25by electronic funds transfer. All taxpayers required to make
26payments by electronic funds transfer shall make those payments

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1for 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 payments
8in 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 Service
15Use Tax Act was $10,000 or more during the preceding 4 complete
16calendar quarters, he shall file a return with the Department
17each month by the 20th day of the month next following the
18month during which such tax liability is incurred and shall
19make payments to the Department on or before the 7th, 15th,
2022nd and last day of the month during which such liability is
21incurred. On and after October 1, 2000, if the taxpayer's
22average monthly tax liability to the Department under this Act,
23the Retailers' Occupation Tax Act, the Service Occupation Tax
24Act, and the Service Use Tax Act was $20,000 or more during the
25preceding 4 complete calendar quarters, he shall file a return
26with the Department each month by the 20th day of the month

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

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1calendar month of the preceding year. If the month during which
2such tax liability is incurred begins on or after January 1,
31989, and prior to January 1, 1996, each payment shall be in an
4amount equal to 22.5% of the taxpayer's actual liability for
5the month or 25% of the taxpayer's liability for the same
6calendar month of the preceding year or 100% of the taxpayer's
7actual liability for the quarter monthly reporting period. The
8amount of such quarter monthly payments shall be credited
9against the final tax liability of the taxpayer's return for
10that month. Before October 1, 2000, once applicable, the
11requirement of the making of quarter monthly payments to the
12Department shall continue until such taxpayer's average
13monthly liability to the Department during the preceding 4
14complete calendar quarters (excluding the month of highest
15liability and the month of lowest liability) is less than
16$9,000, or until such taxpayer's average monthly liability to
17the Department as computed for each calendar quarter of the 4
18preceding complete calendar quarter period is less than
19$10,000. However, if a taxpayer can show the Department that a
20substantial change in the taxpayer's business has occurred
21which causes the taxpayer to anticipate that his average
22monthly tax liability for the reasonably foreseeable future
23will fall below the $10,000 threshold stated above, then such
24taxpayer may petition the Department for change in such
25taxpayer's reporting status. On and after October 1, 2000, once
26applicable, the requirement of the making of quarter monthly

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

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

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

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

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

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1for the traded-in tangible personal property, if any, to the
2extent to which Section 2 of this Act allows an exemption for
3the value of traded-in property; the balance payable after
4deducting such trade-in allowance from the total selling price;
5the amount of tax due from the retailer with respect to such
6transaction; the amount of tax collected from the purchaser by
7the retailer on such transaction (or satisfactory evidence that
8such tax is not due in that particular instance, if that is
9claimed to be the fact); the place and date of the sale, a
10sufficient identification of the property sold, and such other
11information as the Department may reasonably require.
12 Such transaction reporting return shall be filed not later
13than 20 days after the date of delivery of the item that is
14being sold, but may be filed by the retailer at any time sooner
15than that if he chooses to do so. The transaction reporting
16return and tax remittance or proof of exemption from the tax
17that is imposed by this Act may be transmitted to the
18Department by way of the State agency with which, or State
19officer with whom, the tangible personal property must be
20titled or registered (if titling or registration is required)
21if the Department and such agency or State officer determine
22that this procedure will expedite the processing of
23applications for title or registration.
24 With each such transaction reporting return, the retailer
25shall remit the proper amount of tax due (or shall submit
26satisfactory evidence that the sale is not taxable if that is

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

SB2858- 21 -LRB099 16420 RLC 40753 b
1and the remittance for tax or proof of exemption directly to
2the Department and obtain his tax receipt or exemption
3determination, in which event the transaction reporting return
4and tax remittance (if a tax payment was required) shall be
5credited by the Department to the proper retailer's account
6with the Department, but without the 2.1% or 1.75% discount
7provided for in this Section being allowed. When the user pays
8the tax directly to the Department, he shall pay the tax in the
9same amount and in the same form in which it would be remitted
10if the tax had been remitted to the Department by the retailer.
11 Where a retailer collects the tax with respect to the
12selling price of tangible personal property which he sells and
13the purchaser thereafter returns such tangible personal
14property and the retailer refunds the selling price thereof to
15the purchaser, such retailer shall also refund, to the
16purchaser, the tax so collected from the purchaser. When filing
17his return for the period in which he refunds such tax to the
18purchaser, the retailer may deduct the amount of the tax so
19refunded by him to the purchaser from any other use tax which
20such retailer may be required to pay or remit to the
21Department, as shown by such return, if the amount of the tax
22to be deducted was previously remitted to the Department by
23such retailer. If the retailer has not previously remitted the
24amount of such tax to the Department, he is entitled to no
25deduction under this Act upon refunding such tax to the
26purchaser.

SB2858- 22 -LRB099 16420 RLC 40753 b
1 Any retailer filing a return under this Section shall also
2include (for the purpose of paying tax thereon) the total tax
3covered by such return upon the selling price of tangible
4personal property purchased by him at retail from a retailer,
5but as to which the tax imposed by this Act was not collected
6from the retailer filing such return, and such retailer shall
7remit the amount of such tax to the Department when filing such
8return.
9 If experience indicates such action to be practicable, the
10Department may prescribe and furnish a combination or joint
11return which will enable retailers, who are required to file
12returns hereunder and also under the Retailers' Occupation Tax
13Act, to furnish all the return information required by both
14Acts on the one form.
15 Where the retailer has more than one business registered
16with the Department under separate registration under this Act,
17such retailer may not file each return that is due as a single
18return covering all such registered businesses, but shall file
19separate returns for each such registered business.
20 Beginning January 1, 1990, each month the Department shall
21pay into the State and Local Sales Tax Reform Fund, a special
22fund in the State Treasury which is hereby created, the net
23revenue realized for the preceding month from the 1% tax on
24sales of food for human consumption which is to be consumed off
25the premises where it is sold (other than alcoholic beverages,
26soft drinks and food which has been prepared for immediate

SB2858- 23 -LRB099 16420 RLC 40753 b
1consumption) and prescription and nonprescription medicines,
2drugs, medical appliances and insulin, urine testing
3materials, syringes and needles used by diabetics.
4 Beginning January 1, 1990, each month the Department shall
5pay into the County and Mass Transit District Fund 4% of the
6net revenue realized for the preceding month from the 6.25%
7general rate on the selling price of tangible personal property
8which is purchased outside Illinois at retail from a retailer
9and which is titled or registered by an agency of this State's
10government.
11 Beginning January 1, 1990, each month the Department shall
12pay into the State and Local Sales Tax Reform Fund, a special
13fund in the State Treasury, 20% of the net revenue realized for
14the preceding month from the 6.25% general rate on the selling
15price of tangible personal property, other than tangible
16personal property which is purchased outside Illinois at retail
17from a retailer and which is titled or registered by an agency
18of this State's government.
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. Beginning
23September 1, 2010, each month the Department shall pay into the
24State and Local Sales Tax Reform Fund 100% of the net revenue
25realized for the preceding month from the 1.25% rate on the
26selling price of sales tax holiday items.

SB2858- 24 -LRB099 16420 RLC 40753 b
1 Beginning January 1, 1990, each month the Department shall
2pay into the Local Government Tax Fund 16% of the net revenue
3realized for the preceding month from the 6.25% general rate on
4the selling price of tangible personal property which is
5purchased outside Illinois at retail from a retailer and which
6is titled or registered by an agency of this State's
7government.
8 Beginning October 1, 2009, each month the Department shall
9pay into the Capital Projects Fund an amount that is equal to
10an amount estimated by the Department to represent 80% of the
11net revenue realized for the preceding month from the sale of
12candy, grooming and hygiene products, and soft drinks that had
13been taxed at a rate of 1% prior to September 1, 2009 but that
14are now taxed at 6.25%.
15 Beginning July 1, 2011, each month the Department shall pay
16into the Clean Air Act (CAA) Permit Fund 80% of the net revenue
17realized for the preceding month from the 6.25% general rate on
18the selling price of sorbents used in Illinois in the process
19of sorbent injection as used to comply with the Environmental
20Protection Act or the federal Clean Air Act, but the total
21payment into the Clean Air Act (CAA) Permit Fund under this Act
22and the Retailers' Occupation Tax Act shall not exceed
23$2,000,000 in any fiscal year.
24 Beginning July 1, 2013, each month the Department shall pay
25into the Underground Storage Tank Fund from the proceeds
26collected under this Act, the Service Use Tax Act, the Service

SB2858- 25 -LRB099 16420 RLC 40753 b
1Occupation Tax Act, and the Retailers' Occupation Tax Act an
2amount equal to the average monthly deficit in the Underground
3Storage Tank Fund during the prior year, as certified annually
4by the Illinois Environmental Protection Agency, but the total
5payment into the Underground Storage Tank Fund under this Act,
6the Service Use Tax Act, the Service Occupation Tax Act, and
7the Retailers' Occupation Tax Act shall not exceed $18,000,000
8in any State fiscal year. As used in this paragraph, the
9"average monthly deficit" shall be equal to the difference
10between the average monthly claims for payment by the fund and
11the average monthly revenues deposited into the fund, excluding
12payments made pursuant to this paragraph.
13 Beginning July 1, 2015, of the remainder of the moneys
14received by the Department under this Act, the Service Use Tax
15Act, the Service Occupation Tax Act, and the Retailers'
16Occupation Tax Act, each month the Department shall deposit
17$500,000 into the State Crime Laboratory Fund.
18 Beginning January 1, 2017, the Department shall pay into
19the Firearm Sales Tax Trust Fund 100% of the net revenue
20realized for the preceding month from the 18% surcharge on the
21selling price of firearms and firearm ammunition.
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

SB2858- 26 -LRB099 16420 RLC 40753 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 Section 3
4of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
5Act, Section 9 of the Service Use Tax Act, and Section 9 of the
6Service Occupation Tax Act, such Acts being hereinafter called
7the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
8may be, of moneys being hereinafter called the "Tax Act
9Amount", and (2) the amount transferred to the Build Illinois
10Fund from the State and Local Sales Tax Reform Fund shall be
11less than the Annual Specified Amount (as defined in Section 3
12of the Retailers' Occupation Tax Act), an amount equal to the
13difference shall be immediately paid into the Build Illinois
14Fund from other moneys received by the Department pursuant to
15the Tax Acts; and further provided, that if on the last
16business day of any month the sum of (1) the Tax Act Amount
17required to be deposited into the Build Illinois Bond Account
18in the Build Illinois Fund during such month and (2) the amount
19transferred during such month to the Build Illinois Fund from
20the State and Local Sales Tax Reform Fund shall have been less
21than 1/12 of the Annual Specified Amount, an amount equal to
22the difference shall be immediately paid into the Build
23Illinois Fund from other moneys received by the Department
24pursuant to the Tax Acts; and, further provided, that in no
25event shall the payments required under the preceding proviso
26result in aggregate payments into the Build Illinois Fund

SB2858- 27 -LRB099 16420 RLC 40753 b
1pursuant to this clause (b) for any fiscal year in excess of
2the greater of (i) the Tax Act Amount or (ii) the Annual
3Specified Amount for such fiscal year; and, further provided,
4that the amounts payable into the Build Illinois Fund under
5this clause (b) shall be payable only until such time as the
6aggregate amount on deposit under each trust indenture securing
7Bonds issued and outstanding pursuant to the Build Illinois
8Bond Act is sufficient, taking into account any future
9investment income, to fully provide, in accordance with such
10indenture, for the defeasance of or the payment of the
11principal of, premium, if any, and interest on the Bonds
12secured by such indenture and on any Bonds expected to be
13issued thereafter and all fees and costs payable with respect
14thereto, all as certified by the Director of the Bureau of the
15Budget (now Governor's Office of Management and Budget). If on
16the last business day of any month in which Bonds are
17outstanding pursuant to the Build Illinois Bond Act, the
18aggregate of the moneys deposited in the Build Illinois Bond
19Account in the Build Illinois Fund in such month shall be less
20than the amount required to be transferred in such month from
21the Build Illinois Bond Account to the Build Illinois Bond
22Retirement and Interest Fund pursuant to Section 13 of the
23Build Illinois Bond Act, an amount equal to such deficiency
24shall be immediately paid from other moneys received by the
25Department pursuant to the Tax Acts to the Build Illinois Fund;
26provided, however, that any amounts paid to the Build Illinois

SB2858- 28 -LRB099 16420 RLC 40753 b
1Fund in any fiscal year pursuant to this sentence shall be
2deemed to constitute payments pursuant to clause (b) of the
3preceding sentence and shall reduce the amount otherwise
4payable for such fiscal year pursuant to clause (b) of the
5preceding sentence. The moneys received by the Department
6pursuant to this Act and required to be deposited into the
7Build Illinois Fund are subject to the pledge, claim and charge
8set forth in Section 12 of the Build Illinois Bond Act.
9 Subject to payment of amounts into the Build Illinois Fund
10as provided in the preceding paragraph or in any amendment
11thereto hereafter enacted, the following specified monthly
12installment of the amount requested in the certificate of the
13Chairman of the Metropolitan Pier and Exposition Authority
14provided under Section 8.25f of the State Finance Act, but not
15in excess of the sums designated as "Total Deposit", shall be
16deposited in the aggregate from collections under Section 9 of
17the Use Tax Act, Section 9 of the Service Use Tax Act, Section
189 of the Service Occupation Tax Act, and Section 3 of the
19Retailers' Occupation Tax Act into the McCormick Place
20Expansion Project Fund in the specified fiscal years.
21Fiscal YearTotal Deposit
221993 $0
231994 53,000,000
241995 58,000,000
251996 61,000,000
261997 64,000,000

SB2858- 29 -LRB099 16420 RLC 40753 b
11998 68,000,000
21999 71,000,000
32000 75,000,000
42001 80,000,000
52002 93,000,000
62003 99,000,000
72004103,000,000
82005108,000,000
92006113,000,000
102007119,000,000
112008126,000,000
122009132,000,000
132010139,000,000
142011146,000,000
152012153,000,000
162013161,000,000
172014170,000,000
182015179,000,000
192016189,000,000
202017199,000,000
212018210,000,000
222019221,000,000
232020233,000,000
242021246,000,000
252022260,000,000
262023275,000,000

SB2858- 30 -LRB099 16420 RLC 40753 b
12024 275,000,000
22025 275,000,000
32026 279,000,000
42027 292,000,000
52028 307,000,000
62029 322,000,000
72030 338,000,000
82031 350,000,000
92032 350,000,000
10and
11each fiscal year
12thereafter that bonds
13are outstanding under
14Section 13.2 of the
15Metropolitan Pier and
16Exposition Authority Act,
17but not after fiscal year 2060.
18 Beginning July 20, 1993 and in each month of each fiscal
19year thereafter, one-eighth of the amount requested in the
20certificate of the Chairman of the Metropolitan Pier and
21Exposition Authority for that fiscal year, less the amount
22deposited into the McCormick Place Expansion Project Fund by
23the State Treasurer in the respective month under subsection
24(g) of Section 13 of the Metropolitan Pier and Exposition
25Authority Act, plus cumulative deficiencies in the deposits
26required under this Section for previous months and years,

SB2858- 31 -LRB099 16420 RLC 40753 b
1shall be deposited into the McCormick Place Expansion Project
2Fund, until the full amount requested for the fiscal year, but
3not in excess of the amount specified above as "Total Deposit",
4has been deposited.
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 Tax
10Increment Fund 0.27% of 80% of the net revenue realized for the
11preceding 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 25-year
18period, the Department shall each month pay into the Energy
19Infrastructure Fund 80% of the net revenue realized from the
206.25% general rate on the selling price of Illinois-mined coal
21that was sold to an eligible business. For purposes of this
22paragraph, the term "eligible business" means a new electric
23generating facility certified pursuant to Section 605-332 of
24the Department of Commerce and Economic Opportunity Law of the
25Civil Administrative Code of Illinois.
26 Subject to payment of amounts into the Build Illinois Fund,

SB2858- 32 -LRB099 16420 RLC 40753 b
1the McCormick Place Expansion Project Fund, the Illinois Tax
2Increment Fund, and the Energy Infrastructure Fund pursuant to
3the preceding paragraphs or in any amendments to this Section
4hereafter enacted, beginning on the first day of the first
5calendar month to occur on or after the effective date of this
6amendatory Act of the 98th General Assembly, 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 by
15the Audit Bureau of the Department under the Use Tax Act, the
16Service 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 Of the remainder of the moneys received by the Department
20pursuant to this Act, 75% thereof shall be paid into the State
21Treasury and 25% shall be reserved in a special account and
22used only for the transfer to the Common School Fund as part of
23the monthly transfer from the General Revenue Fund in
24accordance with Section 8a of the State Finance Act.
25 As soon as possible after the first day of each month, upon
26certification of the Department of Revenue, the Comptroller

SB2858- 33 -LRB099 16420 RLC 40753 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, manufacturers,
11importers and wholesalers whose products are sold at retail in
12Illinois by numerous retailers, and who wish to do so, may
13assume the responsibility for accounting and paying to the
14Department all tax accruing under this Act with respect to such
15sales, if the retailers who are affected do not make written
16objection to the Department to this arrangement.
17(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13;
1898-496, eff. 1-1-14; 98-756, eff. 7-16-14; 98-1098, eff.
198-26-14; 99-352, eff. 8-12-15.)
20 Section 15. The Service Use Tax Act is amended by changing
21Sections 3-10 and 9 as follows:
22 (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
23 Sec. 3-10. Rate of tax. Unless otherwise provided in this
24Section, the tax imposed by this Act is at the rate of 6.25% of

SB2858- 34 -LRB099 16420 RLC 40753 b
1the selling price of tangible personal property transferred as
2an incident to the sale of service, but, for the purpose of
3computing this tax, in no event shall the selling price be less
4than the cost price of the property to the serviceman.
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 With respect to gasohol, as defined in the Use Tax Act, the
10tax imposed by this Act applies to (i) 70% of the selling price
11of property transferred as an incident to the sale of service
12on or after January 1, 1990, and before July 1, 2003, (ii) 80%
13of the selling price of property transferred as an incident to
14the sale of service on or after July 1, 2003 and on or before
15December 31, 2018, and (iii) 100% of the selling price
16thereafter. If, at any time, however, the tax under this Act on
17sales of gasohol, as defined in the Use Tax Act, is imposed at
18the rate of 1.25%, then the tax imposed by this Act applies to
19100% of the proceeds of sales of gasohol made during that time.
20 With respect to majority blended ethanol fuel, as defined
21in the Use Tax Act, the tax imposed by this Act does not apply
22to the selling price of property transferred as an incident to
23the sale of service on or after July 1, 2003 and on or before
24December 31, 2018 but applies to 100% of the selling price
25thereafter.
26 With respect to biodiesel blends, as defined in the Use Tax

SB2858- 35 -LRB099 16420 RLC 40753 b
1Act, with no less than 1% and no more than 10% biodiesel, the
2tax imposed by this Act applies to (i) 80% of the selling price
3of property transferred as an incident to the sale of service
4on or after July 1, 2003 and on or before December 31, 2018 and
5(ii) 100% of the proceeds of the selling price thereafter. If,
6at any time, however, the tax under this Act on sales of
7biodiesel blends, as defined in the Use Tax Act, with no less
8than 1% and no more than 10% biodiesel is imposed at the rate
9of 1.25%, then the tax imposed by this Act applies to 100% of
10the proceeds of sales of biodiesel blends with no less than 1%
11and no more than 10% biodiesel made during that time.
12 With respect to 100% biodiesel, as defined in the Use Tax
13Act, and biodiesel blends, as defined in the Use Tax Act, with
14more than 10% but no more than 99% biodiesel, the tax imposed
15by this Act does not apply to the proceeds of the selling price
16of property transferred as an incident to the sale of service
17on or after July 1, 2003 and on or before December 31, 2018 but
18applies to 100% of the selling price thereafter.
19 At the election of any registered serviceman made for each
20fiscal year, sales of service in which the aggregate annual
21cost price of tangible personal property transferred as an
22incident to the sales of service is less than 35%, or 75% in
23the case of servicemen transferring prescription drugs or
24servicemen engaged in graphic arts production, of the aggregate
25annual total gross receipts from all sales of service, the tax
26imposed by this Act shall be based on the serviceman's cost

SB2858- 36 -LRB099 16420 RLC 40753 b
1price of the tangible personal property transferred as an
2incident to the sale of those services.
3 The tax shall be imposed at the rate of 1% on food prepared
4for immediate consumption and transferred incident to a sale of
5service subject to this Act or the Service Occupation Tax Act
6by an entity licensed under the Hospital Licensing Act, the
7Nursing Home Care Act, the ID/DD Community Care Act, the MC/DD
8Act, the Specialized Mental Health Rehabilitation Act of 2013,
9or the Child Care Act of 1969. The tax shall also be imposed at
10the rate of 1% on food for human consumption that is to be
11consumed off the premises where it is sold (other than
12alcoholic beverages, soft drinks, and food that has been
13prepared for immediate consumption and is not otherwise
14included in this paragraph) and prescription and
15nonprescription medicines, drugs, medical appliances,
16modifications to a motor vehicle for the purpose of rendering
17it usable by a person with a disability, and insulin, urine
18testing materials, syringes, and needles used by diabetics, for
19human use. For the purposes of this Section, until September 1,
202009: the term "soft drinks" means any complete, finished,
21ready-to-use, non-alcoholic drink, whether carbonated or not,
22including but not limited to soda water, cola, fruit juice,
23vegetable juice, carbonated water, and all other preparations
24commonly known as soft drinks of whatever kind or description
25that are contained in any closed or sealed bottle, can, carton,
26or container, regardless of size; but "soft drinks" does not

SB2858- 37 -LRB099 16420 RLC 40753 b
1include coffee, tea, non-carbonated water, infant formula,
2milk or milk products as defined in the Grade A Pasteurized
3Milk and Milk Products Act, or drinks containing 50% or more
4natural fruit or 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

SB2858- 38 -LRB099 16420 RLC 40753 b
1preparation of sugar, honey, or other natural or artificial
2sweeteners in combination with chocolate, fruits, nuts or other
3ingredients 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

SB2858- 39 -LRB099 16420 RLC 40753 b
1Cannabis Pilot Program Act.
2 Beginning January 1, 2017, in addition to all other rates
3of tax imposed under this Act, a surcharge of 18% is imposed on
4the selling price of firearms and firearm ammunition. "Firearm"
5and "firearm ammunition" have the meanings ascribed to them in
6Section 1.1 of the Firearm Owners Identification Card 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 out-of-state
13use.
14(Source: P.A. 98-104, eff. 7-22-13; 98-122, eff. 1-1-14;
1598-756, eff. 7-16-14; 99-143, eff. 7-27-15; 99-180, eff.
167-29-15; revised 10-16-15.)
17 (35 ILCS 110/9) (from Ch. 120, par. 439.39)
18 Sec. 9. Each serviceman required or authorized to collect
19the tax herein imposed shall pay to the Department the amount
20of such tax (except as otherwise provided) at the time when he
21is required to file his return for the period during which such
22tax was collected, less a discount of 2.1% prior to January 1,
231990 and 1.75% on and after January 1, 1990, or $5 per calendar
24year, whichever is greater, which is allowed to reimburse the
25serviceman for expenses incurred in collecting the tax, keeping

SB2858- 40 -LRB099 16420 RLC 40753 b
1records, preparing and filing returns, remitting the tax and
2supplying data to the Department on request. The Department may
3disallow the discount for servicemen whose certificate of
4registration is revoked at the time the return is filed, but
5only if the Department's decision to revoke the certificate of
6registration has become final. A serviceman need not remit that
7part of any tax collected by him to the extent that he is
8required to pay and does pay the tax imposed by the Service
9Occupation Tax Act with respect to his sale of service
10involving the incidental transfer by him of the same property.
11 Except as provided hereinafter in this Section, on or
12before the twentieth day of each calendar month, such
13serviceman shall file a return for the preceding calendar month
14in accordance with reasonable Rules and Regulations to be
15promulgated by the Department. Such return shall be filed on a
16form prescribed by the Department and shall contain such
17information as the Department may reasonably require.
18 The Department may require returns to be filed on a
19quarterly basis. If so required, a return for each calendar
20quarter shall be filed on or before the twentieth day of the
21calendar month following the end of such calendar quarter. The
22taxpayer shall also file a return with the Department for each
23of the first two months of each calendar quarter, on or before
24the twentieth day of the following calendar month, stating:
25 1. The name of the seller;
26 2. The address of the principal place of business from

SB2858- 41 -LRB099 16420 RLC 40753 b
1 which he engages in business as a serviceman in this State;
2 3. The total amount of taxable receipts received by him
3 during the preceding calendar month, including receipts
4 from charge and time sales, but less all deductions allowed
5 by law;
6 4. The amount of credit provided in Section 2d of this
7 Act;
8 5. The amount of tax due;
9 5-5. The signature of the taxpayer; and
10 6. Such other reasonable information as the Department
11 may require.
12 If a taxpayer fails to sign a return within 30 days after
13the proper notice and demand for signature by the Department,
14the return shall be considered valid and any amount shown to be
15due on the return shall be deemed assessed.
16 Beginning October 1, 1993, a taxpayer who has an average
17monthly tax liability of $150,000 or more shall make all
18payments required by rules of the Department by electronic
19funds transfer. Beginning October 1, 1994, a taxpayer who has
20an average monthly tax liability of $100,000 or more shall make
21all payments required by rules of the Department by electronic
22funds transfer. Beginning October 1, 1995, a taxpayer who has
23an average monthly tax liability of $50,000 or more shall make
24all payments required by rules of the Department by electronic
25funds transfer. Beginning October 1, 2000, a taxpayer who has
26an annual tax liability of $200,000 or more shall make all

SB2858- 42 -LRB099 16420 RLC 40753 b
1payments required by rules of the Department by electronic
2funds transfer. The term "annual tax liability" shall be the
3sum of the taxpayer's liabilities under this Act, and under all
4other State and local occupation and use tax laws administered
5by the Department, for the immediately preceding calendar year.
6The term "average monthly tax liability" means the sum of the
7taxpayer's liabilities under this Act, and under all other
8State and local occupation and use tax laws administered by the
9Department, for the immediately preceding calendar year
10divided by 12. Beginning on October 1, 2002, a taxpayer who has
11a tax liability in the amount set forth in subsection (b) of
12Section 2505-210 of the Department of Revenue Law shall make
13all payments required by rules of the Department by electronic
14funds transfer.
15 Before August 1 of each year beginning in 1993, the
16Department shall notify all taxpayers required to make payments
17by electronic funds transfer. All taxpayers required to make
18payments by electronic funds transfer shall make those payments
19for a minimum of one year beginning on October 1.
20 Any taxpayer not required to make payments by electronic
21funds transfer may make payments by electronic funds transfer
22with the permission of the Department.
23 All taxpayers required to make payment by electronic funds
24transfer and any taxpayers authorized to voluntarily make
25payments by electronic funds transfer shall make those payments
26in the manner authorized by the Department.

SB2858- 43 -LRB099 16420 RLC 40753 b
1 The Department shall adopt such rules as are necessary to
2effectuate a program of electronic funds transfer and the
3requirements of this Section.
4 If the serviceman is otherwise required to file a monthly
5return and if the serviceman'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 year
9being due by April 20 of such year; with the return for April,
10May and June of a given year being due by July 20 of such year;
11with the return for July, August and September of a given year
12being due by October 20 of such year, and with the return for
13October, November and December of a given year being due by
14January 20 of the following year.
15 If the serviceman is otherwise required to file a monthly
16or quarterly return and if the serviceman's average monthly tax
17liability to the Department does not exceed $50, the Department
18may authorize his returns to be filed on an annual basis, with
19the return for a given year being due by January 20 of the
20following year.
21 Such quarter annual and annual returns, as to form and
22substance, shall be subject to the same requirements as monthly
23returns.
24 Notwithstanding any other provision in this Act concerning
25the time within which a serviceman may file his return, in the
26case of any serviceman who ceases to engage in a kind of

SB2858- 44 -LRB099 16420 RLC 40753 b
1business which makes him responsible for filing returns under
2this Act, such serviceman shall file a final return under this
3Act with the Department not more than 1 month after
4discontinuing such business.
5 Where a serviceman collects the tax with respect to the
6selling price of property which he sells and the purchaser
7thereafter returns such property and the serviceman refunds the
8selling price thereof to the purchaser, such serviceman shall
9also refund, to the purchaser, the tax so collected from the
10purchaser. When filing his return for the period in which he
11refunds such tax to the purchaser, the serviceman may deduct
12the amount of the tax so refunded by him to the purchaser from
13any other Service Use Tax, Service Occupation Tax, retailers'
14occupation tax or use tax which such serviceman may be required
15to pay or remit to the Department, as shown by such return,
16provided that the amount of the tax to be deducted shall
17previously have been remitted to the Department by such
18serviceman. If the serviceman shall not previously have
19remitted the amount of such tax to the Department, he shall be
20entitled to no deduction hereunder upon refunding such tax to
21the purchaser.
22 Any serviceman filing a return hereunder shall also include
23the total tax upon the selling price of tangible personal
24property purchased for use by him as an incident to a sale of
25service, and such serviceman shall remit the amount of such tax
26to the Department when filing such return.

SB2858- 45 -LRB099 16420 RLC 40753 b
1 If experience indicates such action to be practicable, the
2Department may prescribe and furnish a combination or joint
3return which will enable servicemen, who are required to file
4returns hereunder and also under the Service Occupation Tax
5Act, to furnish all the return information required by both
6Acts on the one form.
7 Where the serviceman has more than one business registered
8with the Department under separate registration hereunder,
9such serviceman shall 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 Tax Reform Fund, a special fund in
14the State Treasury, the net revenue realized for the preceding
15month from the 1% tax on sales of food for human consumption
16which is to be consumed off the premises where it is sold
17(other than alcoholic beverages, soft drinks and food which has
18been prepared for immediate consumption) and prescription and
19nonprescription medicines, drugs, medical appliances and
20insulin, urine testing materials, syringes and needles used by
21diabetics.
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 tangible personal property which is purchased outside

SB2858- 46 -LRB099 16420 RLC 40753 b
1Illinois at retail from a retailer and which is titled or
2registered by an agency of this State's government.
3 Beginning August 1, 2000, each month the Department shall
4pay into the State and Local Sales Tax Reform Fund 100% of the
5net revenue realized for the preceding month from the 1.25%
6rate on the selling price of motor fuel and gasohol.
7 Beginning October 1, 2009, each month the Department shall
8pay into the Capital Projects Fund an amount that is equal to
9an amount estimated by the Department to represent 80% of the
10net revenue realized for the preceding month from the sale of
11candy, grooming and hygiene products, and soft drinks that had
12been taxed at a rate of 1% prior to September 1, 2009 but that
13are now taxed at 6.25%.
14 Beginning January 1, 2017, the Department shall pay into
15the Firearm Sales Tax Trust Fund 100% of the net revenue
16realized for the preceding month from the 18% surcharge on the
17selling price of firearms and firearm ammunition.
18 Beginning July 1, 2013, each month the Department shall pay
19into the Underground Storage Tank Fund from the proceeds
20collected under this Act, the Use Tax Act, the Service
21Occupation Tax Act, and the Retailers' Occupation Tax Act an
22amount equal to the average monthly deficit in the Underground
23Storage Tank Fund during the prior year, as certified annually
24by the Illinois Environmental Protection Agency, but the total
25payment into the Underground Storage Tank Fund under this Act,
26the Use Tax Act, the Service Occupation Tax Act, and the

SB2858- 47 -LRB099 16420 RLC 40753 b
1Retailers' Occupation Tax Act shall not exceed $18,000,000 in
2any State fiscal year. As used in this paragraph, the "average
3monthly deficit" shall be equal to the difference between the
4average monthly claims for payment by the fund and the average
5monthly revenues deposited into the fund, excluding payments
6made pursuant to this paragraph.
7 Beginning July 1, 2015, of the remainder of the moneys
8received by the Department under the Use Tax Act, this Act, the
9Service Occupation Tax Act, and the Retailers' Occupation Tax
10Act, each 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

SB2858- 48 -LRB099 16420 RLC 40753 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 Bond Account
8in the 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 securing
23Bonds issued and outstanding pursuant to the Build Illinois
24Bond Act is sufficient, taking into account any future
25investment income, to fully provide, in accordance with such
26indenture, for the defeasance of or the payment of the

SB2858- 49 -LRB099 16420 RLC 40753 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 Fund;
16provided, however, that any amounts paid to the Build Illinois
17Fund in any fiscal year pursuant to this sentence shall be
18deemed to constitute payments pursuant to clause (b) of the
19preceding sentence and shall reduce the amount otherwise
20payable for such fiscal year pursuant to clause (b) of the
21preceding sentence. The moneys received by the Department
22pursuant to this Act and required to be deposited into the
23Build Illinois Fund are subject to the pledge, claim and charge
24set forth in Section 12 of the Build Illinois Bond Act.
25 Subject to payment of amounts into the Build Illinois Fund
26as provided in the preceding paragraph or in any amendment

SB2858- 50 -LRB099 16420 RLC 40753 b
1thereto hereafter enacted, the following specified monthly
2installment of the amount requested in the certificate of the
3Chairman of the Metropolitan Pier and Exposition Authority
4provided under Section 8.25f of the State Finance Act, but not
5in excess of the sums designated as "Total Deposit", shall be
6deposited in the aggregate from collections under Section 9 of
7the Use Tax Act, Section 9 of the Service Use Tax Act, Section
89 of the Service Occupation Tax Act, and Section 3 of the
9Retailers' Occupation Tax Act into the McCormick Place
10Expansion Project Fund in the specified fiscal years.
11Fiscal YearTotal Deposit
121993 $0
131994 53,000,000
141995 58,000,000
151996 61,000,000
161997 64,000,000
171998 68,000,000
181999 71,000,000
192000 75,000,000
202001 80,000,000
212002 93,000,000
222003 99,000,000
232004103,000,000
242005108,000,000
252006113,000,000

SB2858- 51 -LRB099 16420 RLC 40753 b
12007119,000,000
22008126,000,000
32009132,000,000
42010139,000,000
52011146,000,000
62012153,000,000
72013161,000,000
82014170,000,000
92015179,000,000
102016189,000,000
112017199,000,000
122018210,000,000
132019221,000,000
142020233,000,000
152021246,000,000
162022260,000,000
172023275,000,000
182024 275,000,000
192025 275,000,000
202026 279,000,000
212027 292,000,000
222028 307,000,000
232029 322,000,000
242030 338,000,000
252031 350,000,000
262032 350,000,000

SB2858- 52 -LRB099 16420 RLC 40753 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 Deposit",
21has been deposited.
22 Subject to payment of amounts into the Build Illinois Fund
23and the McCormick Place Expansion Project Fund pursuant to the
24preceding paragraphs or in any amendments thereto hereafter
25enacted, beginning July 1, 1993 and ending on September 30,
262013, the Department shall each month pay into the Illinois Tax

SB2858- 53 -LRB099 16420 RLC 40753 b
1Increment Fund 0.27% of 80% of the net revenue realized for the
2preceding month from the 6.25% general rate on the selling
3price of tangible personal property.
4 Subject to payment of amounts into the Build Illinois Fund
5and the McCormick Place Expansion Project Fund pursuant to the
6preceding paragraphs or in any amendments thereto hereafter
7enacted, beginning with the receipt of the first report of
8taxes paid by an eligible business and continuing for a 25-year
9period, the Department shall each month pay into the Energy
10Infrastructure Fund 80% of the net revenue realized from the
116.25% general rate on the selling price of Illinois-mined coal
12that was sold to an eligible business. For purposes of this
13paragraph, the term "eligible business" means a new electric
14generating facility certified pursuant to Section 605-332 of
15the Department of Commerce and Economic Opportunity Law of the
16Civil Administrative Code of Illinois.
17 Subject to payment of amounts into the Build Illinois Fund,
18the McCormick Place Expansion Project Fund, the Illinois Tax
19Increment Fund, and the Energy Infrastructure Fund pursuant to
20the preceding paragraphs or in any amendments to this Section
21hereafter enacted, beginning on the first day of the first
22calendar month to occur on or after the effective date of this
23amendatory Act of the 98th General Assembly, each month, from
24the collections made under Section 9 of the Use Tax Act,
25Section 9 of the Service Use Tax Act, Section 9 of the Service
26Occupation Tax Act, and Section 3 of the Retailers' Occupation

SB2858- 54 -LRB099 16420 RLC 40753 b
1Tax Act, the Department shall pay into the Tax Compliance and
2Administration Fund, to be used, subject to appropriation, to
3fund additional auditors and compliance personnel at the
4Department of Revenue, an amount equal to 1/12 of 5% of 80% of
5the cash receipts collected during the preceding fiscal year by
6the Audit Bureau of the Department under the Use Tax Act, the
7Service Use Tax Act, the Service Occupation Tax Act, the
8Retailers' Occupation Tax Act, and associated local occupation
9and use taxes administered by the Department.
10 Of the remainder of the moneys received by the Department
11pursuant to this Act, 75% thereof shall be paid into the
12General Revenue Fund of the State Treasury and 25% shall be
13reserved in a special account and used only for the transfer to
14the Common School Fund as part of the monthly transfer from the
15General Revenue Fund in accordance with Section 8a of the State
16Finance Act.
17 As soon as possible after the first day of each month, upon
18certification of the Department of Revenue, the Comptroller
19shall order transferred and the Treasurer shall transfer from
20the General Revenue Fund to the Motor Fuel Tax Fund an amount
21equal to 1.7% of 80% of the net revenue realized under this Act
22for the second preceding month. Beginning April 1, 2000, this
23transfer is no longer required and shall not be made.
24 Net revenue realized for a month shall be the revenue
25collected by the State pursuant to this Act, less the amount
26paid out during that month as refunds to taxpayers for

SB2858- 55 -LRB099 16420 RLC 40753 b
1overpayment of liability.
2(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13;
398-298, eff. 8-9-13; 98-496, eff. 1-1-14; 98-756, eff. 7-16-14;
498-1098, eff. 8-26-14; 99-352, eff. 8-12-15.)
5 Section 20. The Service Occupation Tax Act is amended by
6changing Sections 3-10 and 9 as follows:
7 (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
8 Sec. 3-10. Rate of tax. Unless otherwise provided in this
9Section, the tax imposed by this Act is at the rate of 6.25% of
10the "selling price", as defined in Section 2 of the Service Use
11Tax Act, of the tangible personal property. For the purpose of
12computing this tax, in no event shall the "selling price" be
13less than the cost price to the serviceman of the tangible
14personal property transferred. The selling price of each item
15of tangible personal property transferred as an incident of a
16sale of service may be shown as a distinct and separate item on
17the serviceman's billing to the service customer. If the
18selling price is not so shown, the selling price of the
19tangible personal property is deemed to be 50% of the
20serviceman's entire billing to the service customer. When,
21however, a serviceman contracts to design, develop, and produce
22special order machinery or equipment, the tax imposed by this
23Act shall be based on the serviceman's cost price of the
24tangible personal property transferred incident to the

SB2858- 56 -LRB099 16420 RLC 40753 b
1completion of the contract.
2 Beginning on July 1, 2000 and through December 31, 2000,
3with respect to motor fuel, as defined in Section 1.1 of the
4Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
5the Use Tax Act, the tax is imposed at the rate of 1.25%.
6 With respect to gasohol, as defined in the Use Tax Act, the
7tax imposed by this Act shall apply to (i) 70% of the cost
8price of property transferred as an incident to the sale of
9service on or after January 1, 1990, and before July 1, 2003,
10(ii) 80% of the selling price of property transferred as an
11incident to the sale of service on or after July 1, 2003 and on
12or before December 31, 2018, and (iii) 100% of the cost price
13thereafter. If, at any time, however, the tax under this Act on
14sales of gasohol, as defined in the Use Tax Act, is imposed at
15the rate of 1.25%, then the tax imposed by this Act applies to
16100% of the proceeds of sales of gasohol made during that time.
17 With respect to majority blended ethanol fuel, as defined
18in the Use Tax Act, the tax imposed by this Act does not apply
19to the selling price of property transferred as an incident to
20the sale of service on or after July 1, 2003 and on or before
21December 31, 2018 but applies to 100% of the selling price
22thereafter.
23 With respect to biodiesel blends, as defined in the Use Tax
24Act, with no less than 1% and no more than 10% biodiesel, the
25tax imposed by this Act applies to (i) 80% of the selling price
26of property transferred as an incident to the sale of service

SB2858- 57 -LRB099 16420 RLC 40753 b
1on or after July 1, 2003 and on or before December 31, 2018 and
2(ii) 100% of the proceeds of the selling price thereafter. If,
3at any time, however, the tax under this Act on sales of
4biodiesel blends, as defined in the Use Tax Act, with no less
5than 1% and no more than 10% biodiesel is imposed at the rate
6of 1.25%, then the tax imposed by this Act applies to 100% of
7the proceeds of sales of biodiesel blends with no less than 1%
8and no more than 10% biodiesel made during that time.
9 With respect to 100% biodiesel, as defined in the Use Tax
10Act, and biodiesel blends, as defined in the Use Tax Act, with
11more than 10% but no more than 99% biodiesel material, the tax
12imposed by this Act does not apply to the proceeds of the
13selling price of property transferred as an incident to the
14sale of service on or after July 1, 2003 and on or before
15December 31, 2018 but applies to 100% of the selling price
16thereafter.
17 At the election of any registered serviceman made for each
18fiscal year, sales of service in which the aggregate annual
19cost price of tangible personal property transferred as an
20incident to the sales of service is less than 35%, or 75% in
21the case of servicemen transferring prescription drugs or
22servicemen engaged in graphic arts production, of the aggregate
23annual total gross receipts from all sales of service, the tax
24imposed by this Act shall be based on the serviceman's cost
25price of the tangible personal property transferred incident to
26the sale of those services.

SB2858- 58 -LRB099 16420 RLC 40753 b
1 The tax shall be imposed at the rate of 1% on food prepared
2for immediate consumption and transferred incident to a sale of
3service subject to this Act or the Service Occupation Tax Act
4by an entity licensed under the Hospital Licensing Act, the
5Nursing Home Care Act, the ID/DD Community Care Act, the MC/DD
6Act, the Specialized Mental Health Rehabilitation Act of 2013,
7or the Child Care Act of 1969. The tax shall also be imposed at
8the rate of 1% on food for human consumption that is to be
9consumed off the premises where it is sold (other than
10alcoholic beverages, soft drinks, and food that has been
11prepared for immediate consumption and is not otherwise
12included in this paragraph) and prescription and
13nonprescription medicines, drugs, medical appliances,
14modifications to a motor vehicle for the purpose of rendering
15it usable by a person with a disability, and insulin, urine
16testing materials, syringes, and needles used by diabetics, for
17human use. For the purposes of this Section, until September 1,
182009: the term "soft drinks" means any complete, finished,
19ready-to-use, non-alcoholic drink, whether carbonated or not,
20including but not limited to soda water, cola, fruit juice,
21vegetable juice, carbonated water, and all other preparations
22commonly known as soft drinks of whatever kind or description
23that are contained in any closed or sealed can, carton, or
24container, regardless of size; but "soft drinks" does not
25include coffee, tea, non-carbonated water, infant formula,
26milk or milk products as defined in the Grade A Pasteurized

SB2858- 59 -LRB099 16420 RLC 40753 b
1Milk and Milk Products Act, or drinks containing 50% or more
2natural fruit or vegetable juice.
3 Notwithstanding any other provisions of this Act,
4beginning September 1, 2009, "soft drinks" means non-alcoholic
5beverages that contain natural or artificial sweeteners. "Soft
6drinks" do not include beverages that contain milk or milk
7products, soy, rice or similar milk substitutes, or greater
8than 50% of vegetable or fruit juice by volume.
9 Until August 1, 2009, and notwithstanding any other
10provisions of this Act, "food for human consumption that is to
11be consumed off the premises where it is sold" includes all
12food sold through a vending machine, except soft drinks and
13food products that are dispensed hot from a vending machine,
14regardless of the location of the vending machine. Beginning
15August 1, 2009, and notwithstanding any other provisions of
16this Act, "food for human consumption that is to be consumed
17off the premises where it is sold" includes all food sold
18through a vending machine, except soft drinks, candy, and food
19products that are dispensed hot from a vending machine,
20regardless of the location of the vending machine.
21 Notwithstanding any other provisions of this Act,
22beginning September 1, 2009, "food for human consumption that
23is to be consumed off the premises where it is sold" does not
24include candy. For purposes of this Section, "candy" means a
25preparation of sugar, honey, or other natural or artificial
26sweeteners in combination with chocolate, fruits, nuts or other

SB2858- 60 -LRB099 16420 RLC 40753 b
1ingredients or flavorings in the form of bars, drops, or
2pieces. "Candy" does not include any preparation that contains
3flour or requires refrigeration.
4 Notwithstanding any other provisions of this Act,
5beginning September 1, 2009, "nonprescription medicines and
6drugs" does not include grooming and hygiene products. For
7purposes of this Section, "grooming and hygiene products"
8includes, but is not limited to, soaps and cleaning solutions,
9shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
10lotions and screens, unless those products are available by
11prescription only, regardless of whether the products meet the
12definition of "over-the-counter-drugs". For the purposes of
13this paragraph, "over-the-counter-drug" means a drug for human
14use that contains a label that identifies the product as a drug
15as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
16label includes:
17 (A) A "Drug Facts" panel; or
18 (B) A statement of the "active ingredient(s)" with a
19 list of those ingredients contained in the compound,
20 substance or preparation.
21 Beginning January 1, 2017, in addition to all other rates
22of tax imposed under this Act, a surcharge of 18% is imposed on
23the selling price of firearms and firearm ammunition. "Firearm"
24and "firearm ammunition" have the meanings ascribed to them in
25Section 1.1 of the Firearm Owners Identification Card Act.
26 Beginning on January 1, 2014 (the effective date of Public

SB2858- 61 -LRB099 16420 RLC 40753 b
1Act 98-122), "prescription and nonprescription medicines and
2drugs" includes medical cannabis purchased from a registered
3dispensing organization under the Compassionate Use of Medical
4Cannabis Pilot Program Act.
5(Source: P.A. 98-104, eff. 7-22-13; 98-122, eff. 1-1-14;
698-756, eff. 7-16-14; 99-143, eff. 7-27-15; 99-180, eff.
77-29-15; revised 10-16-15.)
8 (35 ILCS 115/9) (from Ch. 120, par. 439.109)
9 Sec. 9. Each serviceman required or authorized to collect
10the tax herein imposed shall pay to the Department the amount
11of such tax at the time when he is required to file his return
12for the period during which such tax was collectible, less a
13discount of 2.1% prior to January 1, 1990, and 1.75% on and
14after January 1, 1990, or $5 per calendar year, whichever is
15greater, which is allowed to reimburse the serviceman for
16expenses incurred in collecting the tax, keeping records,
17preparing and filing returns, remitting the tax and supplying
18data to the Department on request. The Department may disallow
19the discount for servicemen whose certificate of registration
20is revoked at the time the return is filed, but only if the
21Department's decision to revoke the certificate of
22registration has become final.
23 Where such tangible personal property is sold under a
24conditional sales contract, or under any other form of sale
25wherein the payment of the principal sum, or a part thereof, is

SB2858- 62 -LRB099 16420 RLC 40753 b
1extended beyond the close of the period for which the return is
2filed, the serviceman, in collecting the tax may collect, for
3each tax return period, only the tax applicable to the part of
4the selling price actually received during such tax return
5period.
6 Except as provided hereinafter in this Section, on or
7before the twentieth day of each calendar month, such
8serviceman shall file a return for the preceding calendar month
9in accordance with reasonable rules and regulations to be
10promulgated by the Department of Revenue. Such return shall be
11filed on a form prescribed by the Department and shall contain
12such information as the Department may reasonably require.
13 The Department may require returns to be filed on a
14quarterly basis. If so required, a return for each calendar
15quarter shall be filed on or before the twentieth day of the
16calendar month following the end of such calendar quarter. The
17taxpayer shall also file a return with the Department for each
18of the first two months of each calendar quarter, on or before
19the twentieth day of the following calendar month, stating:
20 1. The name of the seller;
21 2. The address of the principal place of business from
22 which he engages in business as a serviceman in this State;
23 3. The total amount of taxable receipts received by him
24 during the preceding calendar month, including receipts
25 from charge and time sales, but less all deductions allowed
26 by law;

SB2858- 63 -LRB099 16420 RLC 40753 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 If a taxpayer fails to sign a return within 30 days after
8the proper notice and demand for signature by the Department,
9the return shall be considered valid and any amount shown to be
10due on the return shall be deemed assessed.
11 Prior to October 1, 2003, and on and after September 1,
122004 a serviceman may accept a Manufacturer's Purchase Credit
13certification from a purchaser in satisfaction of Service Use
14Tax as provided in Section 3-70 of the Service Use Tax Act if
15the purchaser provides the appropriate documentation as
16required by Section 3-70 of the Service Use Tax Act. A
17Manufacturer's Purchase Credit certification, accepted prior
18to October 1, 2003 or on or after September 1, 2004 by a
19serviceman as provided in Section 3-70 of the Service Use Tax
20Act, may be used by that serviceman to satisfy Service
21Occupation Tax liability in the amount claimed in the
22certification, not to exceed 6.25% of the receipts subject to
23tax 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

SB2858- 64 -LRB099 16420 RLC 40753 b
1Credit reported on annual returns due on or after January 1,
22005 will be disallowed for periods prior to September 1, 2004.
3No Manufacturer's Purchase Credit may be used after September
430, 2003 through August 31, 2004 to satisfy any tax liability
5imposed under this Act, including any audit liability.
6 If the serviceman's average monthly tax liability to the
7Department does not exceed $200, the Department may authorize
8his returns to be filed on a quarter annual basis, with the
9return for January, February and March of a given year being
10due by April 20 of such year; with the return for April, May
11and June of a given year being due by July 20 of such year; with
12the return for July, August and September of a given year being
13due by October 20 of such year, and with the return for
14October, November and December of a given year being due by
15January 20 of the following year.
16 If the serviceman's average monthly tax liability to the
17Department does not exceed $50, the Department may authorize
18his returns to be filed on an annual basis, with the return for
19a given year being due by January 20 of the following year.
20 Such quarter annual and annual returns, as to form and
21substance, shall be subject to the same requirements as monthly
22returns.
23 Notwithstanding any other provision in this Act concerning
24the time within which a serviceman may file his return, in the
25case of any serviceman who ceases to engage in a kind of
26business which makes him responsible for filing returns under

SB2858- 65 -LRB099 16420 RLC 40753 b
1this Act, such serviceman shall file a final return under this
2Act with the Department not more than 1 month after
3discontinuing such business.
4 Beginning October 1, 1993, a taxpayer who has an average
5monthly tax liability of $150,000 or more shall make all
6payments required by rules of the Department by electronic
7funds transfer. Beginning October 1, 1994, a taxpayer who has
8an average monthly tax liability of $100,000 or more shall make
9all payments required by rules of the Department by electronic
10funds transfer. Beginning October 1, 1995, a taxpayer who has
11an average monthly tax liability of $50,000 or more shall make
12all payments required by rules of the Department by electronic
13funds transfer. Beginning October 1, 2000, a taxpayer who has
14an annual tax liability of $200,000 or more shall make all
15payments required by rules of the Department by electronic
16funds transfer. The term "annual tax liability" shall be the
17sum of the taxpayer's liabilities under this Act, and under all
18other State and local occupation and use tax laws administered
19by the Department, for the immediately preceding calendar year.
20The term "average monthly tax liability" means the sum of the
21taxpayer's liabilities under this Act, and under all other
22State and local occupation and use tax laws administered by the
23Department, for the immediately preceding calendar year
24divided by 12. Beginning on October 1, 2002, a taxpayer who has
25a tax liability in the amount set forth in subsection (b) of
26Section 2505-210 of the Department of Revenue Law shall make

SB2858- 66 -LRB099 16420 RLC 40753 b
1all payments required by rules of the Department by electronic
2funds transfer.
3 Before August 1 of each year beginning in 1993, the
4Department shall notify all taxpayers required to make payments
5by electronic funds transfer. All taxpayers required to make
6payments by electronic funds transfer shall make those payments
7for a minimum of one year beginning on October 1.
8 Any taxpayer not required to make payments by electronic
9funds transfer may make payments by electronic funds transfer
10with the permission of the Department.
11 All taxpayers required to make payment by electronic funds
12transfer and any taxpayers authorized to voluntarily make
13payments by electronic funds transfer shall make those payments
14in the manner authorized by the Department.
15 The Department shall adopt such rules as are necessary to
16effectuate a program of electronic funds transfer and the
17requirements of this Section.
18 Where a serviceman collects the tax with respect to the
19selling price of tangible personal property which he sells and
20the purchaser thereafter returns such tangible personal
21property and the serviceman refunds the selling price thereof
22to the purchaser, such serviceman shall also refund, to the
23purchaser, the tax so collected from the purchaser. When filing
24his return for the period in which he refunds such tax to the
25purchaser, the serviceman may deduct the amount of the tax so
26refunded by him to the purchaser from any other Service

SB2858- 67 -LRB099 16420 RLC 40753 b
1Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
2Use Tax which such serviceman may be required to pay or remit
3to the Department, as shown by such return, provided that the
4amount of the tax to be deducted shall previously have been
5remitted to the Department by such serviceman. If the
6serviceman shall not previously have remitted the amount of
7such tax to the Department, he shall be entitled to no
8deduction hereunder upon refunding such tax to the purchaser.
9 If experience indicates such action to be practicable, the
10Department may prescribe and furnish a combination or joint
11return which will enable servicemen, who are required to file
12returns hereunder and also under the Retailers' Occupation Tax
13Act, the Use Tax Act or the Service Use Tax Act, to furnish all
14the return information required by all said Acts on the one
15form.
16 Where the serviceman has more than one business registered
17with the Department under separate registrations hereunder,
18such serviceman shall file separate returns for each registered
19business.
20 Beginning January 1, 1990, each month the Department shall
21pay into the Local Government Tax Fund the revenue realized for
22the preceding month from the 1% tax on sales of food for human
23consumption which is to be consumed off the premises where it
24is sold (other than alcoholic beverages, soft drinks and food
25which has been prepared for immediate consumption) and
26prescription and nonprescription medicines, drugs, medical

SB2858- 68 -LRB099 16420 RLC 40753 b
1appliances and insulin, urine testing materials, syringes and
2needles used by diabetics.
3 Beginning January 1, 1990, each month the Department shall
4pay into the County and Mass Transit District Fund 4% of the
5revenue realized for the preceding month from the 6.25% general
6rate.
7 Beginning August 1, 2000, each month the Department shall
8pay into the County and Mass Transit District Fund 20% of the
9net revenue realized for the preceding month from the 1.25%
10rate on the selling price of motor fuel and gasohol.
11 Beginning January 1, 1990, each month the Department shall
12pay into the Local Government Tax Fund 16% of the revenue
13realized for the preceding month from the 6.25% general rate on
14transfers of tangible personal property.
15 Beginning August 1, 2000, each month the Department shall
16pay into the Local Government Tax Fund 80% of the net revenue
17realized for the preceding month from the 1.25% rate on the
18selling price of motor fuel and gasohol.
19 Beginning October 1, 2009, each month the Department shall
20pay into the Capital Projects Fund an amount that is equal to
21an amount estimated by the Department to represent 80% of the
22net revenue realized for the preceding month from the sale of
23candy, grooming and hygiene products, and soft drinks that had
24been taxed at a rate of 1% prior to September 1, 2009 but that
25are now taxed at 6.25%.
26 Beginning January 1, 2017, the Department shall pay into

SB2858- 69 -LRB099 16420 RLC 40753 b
1the Firearm Sales Tax Trust Fund 100% of the net revenue
2realized for the preceding month from the 18% surcharge on the
3selling price of firearms and firearm ammunition.
4 Beginning July 1, 2013, each month the Department shall pay
5into the Underground Storage Tank Fund from the proceeds
6collected under this Act, the Use Tax Act, the Service Use Tax
7Act, and the Retailers' Occupation Tax Act an amount equal to
8the average monthly deficit in the Underground Storage Tank
9Fund during the prior year, as certified annually by the
10Illinois Environmental Protection Agency, but the total
11payment into the Underground Storage Tank Fund under this Act,
12the Use Tax Act, the Service Use Tax Act, and the Retailers'
13Occupation Tax Act shall not exceed $18,000,000 in any State
14fiscal year. As used in this paragraph, the "average monthly
15deficit" shall be equal to the difference between the average
16monthly claims for payment by the fund and the average monthly
17revenues deposited into the fund, excluding payments made
18pursuant to this paragraph.
19 Beginning July 1, 2015, of the remainder of the moneys
20received by the Department under the Use Tax Act, the Service
21Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
22each month the Department shall deposit $500,000 into the State
23Crime Laboratory Fund.
24 Of the remainder of the moneys received by the Department
25pursuant to this Act, (a) 1.75% thereof shall be paid into the
26Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on

SB2858- 70 -LRB099 16420 RLC 40753 b
1and after July 1, 1989, 3.8% thereof shall be paid into the
2Build Illinois Fund; provided, however, that if in any fiscal
3year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
4may be, of the moneys received by the Department and required
5to be paid into the Build Illinois Fund pursuant to Section 3
6of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
7Act, Section 9 of the Service Use Tax Act, and Section 9 of the
8Service Occupation Tax Act, such Acts being hereinafter called
9the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
10may be, of moneys being hereinafter called the "Tax Act
11Amount", and (2) the amount transferred to the Build Illinois
12Fund from the State and Local Sales Tax Reform Fund shall be
13less than the Annual Specified Amount (as defined in Section 3
14of the Retailers' Occupation Tax Act), an amount equal to the
15difference shall be immediately paid into the Build Illinois
16Fund from other moneys received by the Department pursuant to
17the Tax Acts; and further provided, that if on the last
18business day of any month the sum of (1) the Tax Act Amount
19required to be deposited into the Build Illinois Account in the
20Build Illinois Fund during such month and (2) the amount
21transferred during such month to the Build Illinois Fund from
22the State and Local Sales Tax Reform Fund shall have been less
23than 1/12 of the Annual Specified Amount, an amount equal to
24the difference shall be immediately paid into the Build
25Illinois Fund from other moneys received by the Department
26pursuant to the Tax Acts; and, further provided, that in no

SB2858- 71 -LRB099 16420 RLC 40753 b
1event shall the payments required under the preceding proviso
2result in aggregate payments into the Build Illinois Fund
3pursuant to this clause (b) for any fiscal year in excess of
4the greater of (i) the Tax Act Amount or (ii) the Annual
5Specified Amount for such fiscal year; and, further provided,
6that the amounts payable into the Build Illinois Fund under
7this clause (b) shall be payable only until such time as the
8aggregate amount on deposit under each trust indenture securing
9Bonds issued and outstanding pursuant to the Build Illinois
10Bond Act is sufficient, taking into account any future
11investment income, to fully provide, in accordance with such
12indenture, for the defeasance of or the payment of the
13principal of, premium, if any, and interest on the Bonds
14secured by such indenture and on any Bonds expected to be
15issued thereafter and all fees and costs payable with respect
16thereto, all as certified by the Director of the Bureau of the
17Budget (now Governor's Office of Management and Budget). If on
18the last business day of any month in which Bonds are
19outstanding pursuant to the Build Illinois Bond Act, the
20aggregate of the moneys deposited in the Build Illinois Bond
21Account in the Build Illinois Fund in such month shall be less
22than the amount required to be transferred in such month from
23the Build Illinois Bond Account to the Build Illinois Bond
24Retirement and Interest Fund pursuant to Section 13 of the
25Build Illinois Bond Act, an amount equal to such deficiency
26shall be immediately paid from other moneys received by the

SB2858- 72 -LRB099 16420 RLC 40753 b
1Department pursuant to the Tax Acts to the Build Illinois Fund;
2provided, however, that any amounts paid to the Build Illinois
3Fund in any fiscal year pursuant to this sentence shall be
4deemed to constitute payments pursuant to clause (b) of the
5preceding sentence and shall reduce the amount otherwise
6payable for such fiscal year pursuant to clause (b) of the
7preceding sentence. The moneys received by the Department
8pursuant to this Act and required to be deposited into the
9Build Illinois Fund are subject to the pledge, claim and charge
10set forth in Section 12 of the Build Illinois Bond Act.
11 Subject to payment of amounts into the Build Illinois Fund
12as provided in the preceding paragraph or in any amendment
13thereto hereafter enacted, the following specified monthly
14installment of the amount requested in the certificate of the
15Chairman of the Metropolitan Pier and Exposition Authority
16provided under Section 8.25f of the State Finance Act, but not
17in excess of the sums designated as "Total Deposit", shall be
18deposited in the aggregate from collections under Section 9 of
19the Use Tax Act, Section 9 of the Service Use Tax Act, Section
209 of the Service Occupation Tax Act, and Section 3 of the
21Retailers' Occupation Tax Act into the McCormick Place
22Expansion Project Fund in the specified fiscal years.
23Fiscal YearTotal Deposit
241993 $0
251994 53,000,000

SB2858- 73 -LRB099 16420 RLC 40753 b
11995 58,000,000
21996 61,000,000
31997 64,000,000
41998 68,000,000
51999 71,000,000
62000 75,000,000
72001 80,000,000
82002 93,000,000
92003 99,000,000
102004103,000,000
112005108,000,000
122006113,000,000
132007119,000,000
142008126,000,000
152009132,000,000
162010139,000,000
172011146,000,000
182012153,000,000
192013161,000,000
202014170,000,000
212015179,000,000
222016189,000,000
232017199,000,000
242018210,000,000
252019221,000,000
262020233,000,000

SB2858- 74 -LRB099 16420 RLC 40753 b
12021246,000,000
22022260,000,000
32023275,000,000
42024 275,000,000
52025 275,000,000
62026 279,000,000
72027 292,000,000
82028 307,000,000
92029 322,000,000
102030 338,000,000
112031 350,000,000
122032 350,000,000
13and
14each fiscal year
15thereafter that bonds
16are outstanding under
17Section 13.2 of the
18Metropolitan Pier and
19Exposition Authority Act,
20but not after fiscal year 2060.
21 Beginning July 20, 1993 and in each month of each fiscal
22year thereafter, one-eighth of the amount requested in the
23certificate of the Chairman of the Metropolitan Pier and
24Exposition Authority for that fiscal year, less the amount
25deposited into the McCormick Place Expansion Project Fund by
26the State Treasurer in the respective month under subsection

SB2858- 75 -LRB099 16420 RLC 40753 b
1(g) of Section 13 of the Metropolitan Pier and Exposition
2Authority Act, plus cumulative deficiencies in the deposits
3required under this Section for previous months and years,
4shall be deposited into the McCormick Place Expansion Project
5Fund, until the full amount requested for the fiscal year, but
6not in excess of the amount specified above as "Total Deposit",
7has been deposited.
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 July 1, 1993 and ending on September 30,
122013, the Department shall each month pay into the Illinois Tax
13Increment Fund 0.27% of 80% of the net revenue realized for the
14preceding month from the 6.25% general rate on the selling
15price of tangible personal property.
16 Subject to payment of amounts into the Build Illinois Fund
17and the McCormick Place Expansion Project Fund pursuant to the
18preceding paragraphs or in any amendments thereto hereafter
19enacted, beginning with the receipt of the first report of
20taxes paid by an eligible business and continuing for a 25-year
21period, the Department shall each month pay into the Energy
22Infrastructure Fund 80% of the net revenue realized from the
236.25% general rate on the selling price of Illinois-mined coal
24that was sold to an eligible business. For purposes of this
25paragraph, the term "eligible business" means a new electric
26generating facility certified pursuant to Section 605-332 of

SB2858- 76 -LRB099 16420 RLC 40753 b
1the Department of Commerce and Economic Opportunity Law of the
2Civil Administrative Code of Illinois.
3 Subject to payment of amounts into the Build Illinois Fund,
4the McCormick Place Expansion Project Fund, the Illinois Tax
5Increment Fund, and the Energy Infrastructure Fund pursuant to
6the preceding paragraphs or in any amendments to this Section
7hereafter enacted, beginning on the first day of the first
8calendar month to occur on or after the effective date of this
9amendatory Act of the 98th General Assembly, each month, from
10the collections made under Section 9 of the Use Tax Act,
11Section 9 of the Service Use Tax Act, Section 9 of the Service
12Occupation Tax Act, and Section 3 of the Retailers' Occupation
13Tax Act, the Department shall pay into the Tax Compliance and
14Administration Fund, to be used, subject to appropriation, to
15fund additional auditors and compliance personnel at the
16Department of Revenue, an amount equal to 1/12 of 5% of 80% of
17the cash receipts collected during the preceding fiscal year by
18the Audit Bureau of the Department under the Use Tax Act, the
19Service Use Tax Act, the Service Occupation Tax Act, the
20Retailers' Occupation Tax Act, and associated local occupation
21and use taxes administered by the Department.
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

SB2858- 77 -LRB099 16420 RLC 40753 b
1Revenue Fund in accordance with Section 8a of the State Finance
2Act.
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 the
16Department shall also disclose the cost of goods sold by the
17taxpayer during the year covered by such return, opening and
18closing inventories of such goods for such year, cost of goods
19used 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

SB2858- 78 -LRB099 16420 RLC 40753 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 liable
4 for a penalty equal to 1/6 of 1% of the tax due from such
5 taxpayer under this Act during the period to be covered by
6 the annual return for each month or fraction of a month
7 until such return is filed as required, the penalty to be
8 assessed and collected in the same manner as any other
9 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 filing
22of an annual information return shall not apply to a serviceman
23who is not required to file an income tax return with the
24United States Government.
25 As soon as possible after the first day of each month, upon
26certification of the Department of Revenue, the Comptroller

SB2858- 79 -LRB099 16420 RLC 40753 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. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13;
1998-298, eff. 8-9-13; 98-496, eff. 1-1-14; 98-756, eff. 7-16-14;
2098-1098, eff. 8-26-14; 99-352, eff. 8-12-15.)
21 Section 25. The Retailers' Occupation Tax Act is amended by
22changing Sections 2-10 and 3 as follows:
23 (35 ILCS 120/2-10)
24 Sec. 2-10. Rate of tax. Unless otherwise provided in this

SB2858- 80 -LRB099 16420 RLC 40753 b
1Section, the tax imposed by this Act is at the rate of 6.25% of
2gross receipts from sales of tangible personal property made in
3the course of business.
4 Beginning on July 1, 2000 and through December 31, 2000,
5with respect to motor fuel, as defined in Section 1.1 of the
6Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
7the Use Tax Act, the tax is imposed at the rate of 1.25%.
8 Beginning on August 6, 2010 through August 15, 2010, with
9respect to sales tax holiday items as defined in Section 2-8 of
10this Act, the tax is imposed at the rate of 1.25%.
11 Within 14 days after the effective date of this amendatory
12Act of the 91st General Assembly, each retailer of motor fuel
13and gasohol shall cause the following notice to be posted in a
14prominently visible place on each retail dispensing device that
15is used to dispense motor fuel or gasohol in the State of
16Illinois: "As of July 1, 2000, the State of Illinois has
17eliminated the State's share of sales tax on motor fuel and
18gasohol through December 31, 2000. The price on this pump
19should reflect the elimination of the tax." The notice shall be
20printed in bold print on a sign that is no smaller than 4
21inches by 8 inches. The sign shall be clearly visible to
22customers. Any retailer who fails to post or maintain a
23required sign through December 31, 2000 is guilty of a petty
24offense for which the fine shall be $500 per day per each
25retail premises where a violation occurs.
26 With respect to gasohol, as defined in the Use Tax Act, the

SB2858- 81 -LRB099 16420 RLC 40753 b
1tax imposed by this Act applies to (i) 70% of the proceeds of
2sales made on or after January 1, 1990, and before July 1,
32003, (ii) 80% of the proceeds of sales made on or after July
41, 2003 and on or before December 31, 2018, and (iii) 100% of
5the proceeds of sales made thereafter. If, at any time,
6however, the tax under this Act on sales of gasohol, as defined
7in the Use Tax Act, is imposed at the rate of 1.25%, then the
8tax imposed by this Act applies to 100% of the proceeds of
9sales of gasohol made during that time.
10 With respect to majority blended ethanol fuel, as defined
11in the Use Tax Act, the tax imposed by this Act does not apply
12to the proceeds of sales made on or after July 1, 2003 and on or
13before December 31, 2018 but applies to 100% of the proceeds of
14sales made thereafter.
15 With respect to biodiesel blends, as defined in the Use Tax
16Act, with no less than 1% and no more than 10% biodiesel, the
17tax imposed by this Act applies to (i) 80% of the proceeds of
18sales made on or after July 1, 2003 and on or before December
1931, 2018 and (ii) 100% of the proceeds of sales made
20thereafter. If, at any time, however, the tax under this Act on
21sales of biodiesel blends, as defined in the Use Tax Act, with
22no less than 1% and no more than 10% biodiesel is imposed at
23the rate of 1.25%, then the tax imposed by this Act applies to
24100% of the proceeds of sales of biodiesel blends with no less
25than 1% and no more than 10% biodiesel made during that time.
26 With respect to 100% biodiesel, as defined in the Use Tax

SB2858- 82 -LRB099 16420 RLC 40753 b
1Act, and biodiesel blends, as defined in the Use Tax Act, with
2more than 10% but no more than 99% biodiesel, the tax imposed
3by this Act does not apply to the proceeds of sales made on or
4after July 1, 2003 and on or before December 31, 2018 but
5applies to 100% of the proceeds of sales made thereafter.
6 With respect to food for human consumption that is to be
7consumed off the premises where it is sold (other than
8alcoholic beverages, soft drinks, and food that has been
9prepared for immediate consumption) and prescription and
10nonprescription medicines, drugs, medical appliances,
11modifications to a motor vehicle for the purpose of rendering
12it usable by a person with a disability, and insulin, urine
13testing materials, syringes, and needles used by diabetics, for
14human use, the tax is imposed at the rate of 1%. For the
15purposes of this Section, until September 1, 2009: the term
16"soft drinks" means any complete, finished, ready-to-use,
17non-alcoholic drink, whether carbonated or not, including but
18not limited to soda water, cola, fruit juice, vegetable juice,
19carbonated water, and all other preparations commonly known as
20soft drinks of whatever kind or description that are contained
21in any closed or sealed bottle, can, carton, or container,
22regardless of size; but "soft drinks" does not include coffee,
23tea, non-carbonated water, infant formula, milk or milk
24products as defined in the Grade A Pasteurized Milk and Milk
25Products Act, or drinks containing 50% or more natural fruit or
26vegetable juice.

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1 Notwithstanding any other provisions of this Act,
2beginning September 1, 2009, "soft drinks" means non-alcoholic
3beverages that contain natural or artificial sweeteners. "Soft
4drinks" do not include beverages that contain milk or milk
5products, soy, rice or similar milk substitutes, or greater
6than 50% of vegetable or fruit juice by volume.
7 Until August 1, 2009, and notwithstanding any other
8provisions of this Act, "food for human consumption that is to
9be consumed off the premises where it is sold" includes all
10food sold through a vending machine, except soft drinks and
11food products that are dispensed hot from a vending machine,
12regardless of the location of the vending machine. Beginning
13August 1, 2009, and notwithstanding any other provisions of
14this Act, "food for human consumption that is to be consumed
15off the premises where it is sold" includes all food sold
16through a vending machine, except soft drinks, candy, and food
17products that are dispensed hot from a vending machine,
18regardless of the location of the vending machine.
19 Notwithstanding any other provisions of this Act,
20beginning September 1, 2009, "food for human consumption that
21is to be consumed off the premises where it is sold" does not
22include candy. For purposes of this Section, "candy" means a
23preparation of sugar, honey, or other natural or artificial
24sweeteners in combination with chocolate, fruits, nuts or other
25ingredients or flavorings in the form of bars, drops, or
26pieces. "Candy" does not include any preparation that contains

SB2858- 84 -LRB099 16420 RLC 40753 b
1flour or requires refrigeration.
2 Notwithstanding any other provisions of this Act,
3beginning September 1, 2009, "nonprescription medicines and
4drugs" does not include grooming and hygiene products. For
5purposes of this Section, "grooming and hygiene products"
6includes, but is not limited to, soaps and cleaning solutions,
7shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
8lotions and screens, unless those products are available by
9prescription only, regardless of whether the products meet the
10definition of "over-the-counter-drugs". For the purposes of
11this paragraph, "over-the-counter-drug" means a drug for human
12use that contains a label that identifies the product as a drug
13as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
14label includes:
15 (A) A "Drug Facts" panel; or
16 (B) A statement of the "active ingredient(s)" with a
17 list of those ingredients contained in the compound,
18 substance or preparation.
19 Beginning January 1, 2017, in addition to all other rates
20of tax imposed under this Act, a surcharge of 18% is imposed on
21the selling price of firearms and firearm ammunition. "Firearm"
22and "firearm ammunition" have the meanings ascribed to them in
23Section 1.1 of the Firearm Owners Identification Card Act.
24 Beginning on the effective date of this amendatory Act of
25the 98th General Assembly, "prescription and nonprescription
26medicines and drugs" includes medical cannabis purchased from a

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1registered dispensing organization under the Compassionate Use
2of Medical Cannabis Pilot Program Act.
3(Source: P.A. 98-122, eff. 1-1-14; 99-143, eff. 7-27-15.)
4 (35 ILCS 120/3) (from Ch. 120, par. 442)
5 Sec. 3. Except as provided in this Section, on or before
6the twentieth day of each calendar month, every person engaged
7in the business of selling tangible personal property at retail
8in this State during the preceding calendar month shall file a
9return with the Department, stating:
10 1. The name of the seller;
11 2. His residence address and the address of his
12 principal place of business and the address of the
13 principal place of business (if that is a different
14 address) from which he engages in the business of selling
15 tangible personal property at retail in this State;
16 3. Total amount of receipts received by him during the
17 preceding calendar month or quarter, as the case may be,
18 from sales of tangible personal property, and from services
19 furnished, by him during such preceding calendar month or
20 quarter;
21 4. Total amount received by him during the preceding
22 calendar month or quarter on charge and time sales of
23 tangible personal property, and from services furnished,
24 by him prior to the month or quarter for which the return
25 is filed;

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1 5. Deductions allowed by law;
2 6. Gross receipts which were received by him during the
3 preceding calendar month or quarter and upon the basis of
4 which the tax is imposed;
5 7. The amount of credit provided in Section 2d of this
6 Act;
7 8. The amount of tax due;
8 9. The signature of the taxpayer; and
9 10. Such other reasonable information as the
10 Department may require.
11 If a taxpayer fails to sign a return within 30 days after
12the proper notice and demand for signature by the Department,
13the return shall be considered valid and any amount shown to be
14due on the return shall be deemed assessed.
15 Each return shall be accompanied by the statement of
16prepaid tax issued pursuant to Section 2e for which credit is
17claimed.
18 Prior to October 1, 2003, and on and after September 1,
192004 a retailer may accept a Manufacturer's Purchase Credit
20certification from a purchaser in satisfaction of Use Tax as
21provided in Section 3-85 of the Use Tax Act if the purchaser
22provides the appropriate documentation as required by Section
233-85 of the Use Tax Act. A Manufacturer's Purchase Credit
24certification, accepted by a retailer prior to October 1, 2003
25and on and after September 1, 2004 as provided in Section 3-85
26of the Use Tax Act, may be used by that retailer to satisfy

SB2858- 87 -LRB099 16420 RLC 40753 b
1Retailers' Occupation Tax liability in the amount claimed in
2the certification, not to exceed 6.25% of the receipts subject
3to tax from a qualifying purchase. A Manufacturer's Purchase
4Credit reported on any original or amended return filed under
5this Act after October 20, 2003 for reporting periods prior to
6September 1, 2004 shall be disallowed. Manufacturer's
7Purchaser Credit reported on annual returns due on or after
8January 1, 2005 will be disallowed for periods prior to
9September 1, 2004. No Manufacturer's Purchase Credit may be
10used after September 30, 2003 through August 31, 2004 to
11satisfy any tax liability imposed under this Act, including any
12audit liability.
13 The Department may require returns to be filed on a
14quarterly basis. If so required, a return for each calendar
15quarter shall be filed on or before the twentieth day of the
16calendar month following the end of such calendar quarter. The
17taxpayer shall also file a return with the Department for each
18of the first two months of each calendar quarter, on or before
19the twentieth day of the following calendar month, stating:
20 1. The name of the seller;
21 2. The address of the principal place of business from
22 which he engages in the business of selling tangible
23 personal property at retail in this State;
24 3. The total amount of taxable receipts received by him
25 during the preceding calendar month from sales of tangible
26 personal property by him during such preceding calendar

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1 month, including receipts from charge and time sales, but
2 less all deductions allowed by law;
3 4. The amount of credit provided in Section 2d of this
4 Act;
5 5. The amount of tax due; and
6 6. Such other reasonable information as the Department
7 may require.
8 Beginning on October 1, 2003, any person who is not a
9licensed distributor, importing distributor, or manufacturer,
10as defined in the Liquor Control Act of 1934, but is engaged in
11the business of selling, at retail, alcoholic liquor shall file
12a statement with the Department of Revenue, in a format and at
13a time prescribed by the Department, showing the total amount
14paid for alcoholic liquor purchased during the preceding month
15and such other information as is reasonably required by the
16Department. The Department may adopt rules to require that this
17statement be filed in an electronic or telephonic format. Such
18rules may provide for exceptions from the filing requirements
19of this paragraph. For the purposes of this paragraph, the term
20"alcoholic liquor" shall have the meaning prescribed in the
21Liquor Control Act of 1934.
22 Beginning on October 1, 2003, every distributor, importing
23distributor, and manufacturer of alcoholic liquor as defined in
24the Liquor Control Act of 1934, shall file a statement with the
25Department of Revenue, no later than the 10th day of the month
26for the preceding month during which transactions occurred, by

SB2858- 89 -LRB099 16420 RLC 40753 b
1electronic means, showing the total amount of gross receipts
2from the sale of alcoholic liquor sold or distributed during
3the preceding month to purchasers; identifying the purchaser to
4whom it was sold or distributed; the purchaser's tax
5registration number; and such other information reasonably
6required by the Department. A distributor, importing
7distributor, or manufacturer of alcoholic liquor must
8personally deliver, mail, or provide by electronic means to
9each retailer listed on the monthly statement a report
10containing a cumulative total of that distributor's, importing
11distributor's, or manufacturer's total sales of alcoholic
12liquor to that retailer no later than the 10th day of the month
13for the preceding month during which the transaction occurred.
14The distributor, importing distributor, or manufacturer shall
15notify the retailer as to the method by which the distributor,
16importing distributor, or manufacturer will provide the sales
17information. If the retailer is unable to receive the sales
18information by electronic means, the distributor, importing
19distributor, or manufacturer shall furnish the sales
20information by personal delivery or by mail. For purposes of
21this paragraph, the term "electronic means" includes, but is
22not limited to, the use of a secure Internet website, e-mail,
23or facsimile.
24 If a total amount of less than $1 is payable, refundable or
25creditable, such amount shall be disregarded if it is less than
2650 cents and shall be increased to $1 if it is 50 cents or more.

SB2858- 90 -LRB099 16420 RLC 40753 b
1 Beginning October 1, 1993, a taxpayer who has an average
2monthly tax liability of $150,000 or more shall make all
3payments required by rules of the Department by electronic
4funds transfer. Beginning October 1, 1994, a taxpayer who has
5an average monthly tax liability of $100,000 or more shall make
6all payments required by rules of the Department by electronic
7funds transfer. Beginning October 1, 1995, a taxpayer who has
8an average monthly tax liability of $50,000 or more shall make
9all payments required by rules of the Department by electronic
10funds transfer. Beginning October 1, 2000, a taxpayer who has
11an annual tax liability of $200,000 or more shall make all
12payments required by rules of the Department by electronic
13funds transfer. The term "annual tax liability" shall be the
14sum of the taxpayer's liabilities under this Act, and under all
15other State and local occupation and use tax laws administered
16by the Department, for the immediately preceding calendar year.
17The term "average monthly tax liability" shall be the sum of
18the taxpayer's liabilities under this Act, and under all other
19State and local occupation and use tax laws administered by the
20Department, for the immediately preceding calendar year
21divided by 12. Beginning on October 1, 2002, a taxpayer who has
22a tax liability in the amount set forth in subsection (b) of
23Section 2505-210 of the Department of Revenue Law shall make
24all payments required by rules of the Department by electronic
25funds transfer.
26 Before August 1 of each year beginning in 1993, the

SB2858- 91 -LRB099 16420 RLC 40753 b
1Department shall notify all taxpayers required to make payments
2by electronic funds transfer. All taxpayers required to make
3payments by electronic funds transfer shall make those payments
4for a minimum of one year beginning on October 1.
5 Any taxpayer not required to make payments by electronic
6funds transfer may make payments by electronic funds transfer
7with the permission of the Department.
8 All taxpayers required to make payment by electronic funds
9transfer and any taxpayers authorized to voluntarily make
10payments by electronic funds transfer shall make those payments
11in the manner authorized by the Department.
12 The Department shall adopt such rules as are necessary to
13effectuate a program of electronic funds transfer and the
14requirements of this Section.
15 Any amount which is required to be shown or reported on any
16return or other document under this Act shall, if such amount
17is not a whole-dollar amount, be increased to the nearest
18whole-dollar amount in any case where the fractional part of a
19dollar is 50 cents or more, and decreased to the nearest
20whole-dollar amount where the fractional part of a dollar is
21less than 50 cents.
22 If the retailer is otherwise required to file a monthly
23return and if the retailer's average monthly tax liability to
24the Department does not exceed $200, the Department may
25authorize his returns to be filed on a quarter annual basis,
26with the return for January, February and March of a given year

SB2858- 92 -LRB099 16420 RLC 40753 b
1being due by April 20 of such year; with the return for April,
2May and June of a given year being due by July 20 of such year;
3with the return for July, August and September of a given year
4being due by October 20 of such year, and with the return for
5October, November and December of a given year being due by
6January 20 of the following year.
7 If the retailer is otherwise required to file a monthly or
8quarterly return and if the retailer's average monthly tax
9liability with the Department does not exceed $50, the
10Department may authorize his returns to be filed on an annual
11basis, with the return for a given year being due by January 20
12of the following year.
13 Such quarter annual and annual returns, as to form and
14substance, shall be subject to the same requirements as monthly
15returns.
16 Notwithstanding any other provision in this Act concerning
17the time within which a retailer may file his return, in the
18case of any retailer who ceases to engage in a kind of business
19which makes him responsible for filing returns under this Act,
20such retailer shall file a final return under this Act with the
21Department not more than one month after discontinuing such
22business.
23 Where the same person has more than one business registered
24with the Department under separate registrations under this
25Act, such person may not file each return that is due as a
26single return covering all such registered businesses, but

SB2858- 93 -LRB099 16420 RLC 40753 b
1shall file separate returns for each such registered business.
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 retailer selling this kind of
5tangible personal property shall file, with the Department,
6upon a form to be prescribed and supplied by the Department, a
7separate return for each such item of tangible personal
8property which the retailer sells, except that if, in the same
9transaction, (i) a retailer of aircraft, watercraft, motor
10vehicles or trailers transfers more than one aircraft,
11watercraft, motor vehicle or trailer to another aircraft,
12watercraft, motor vehicle retailer or trailer retailer for the
13purpose of resale or (ii) a retailer of aircraft, watercraft,
14motor vehicles, or trailers transfers more than one aircraft,
15watercraft, motor vehicle, or trailer to a purchaser for use as
16a qualifying rolling stock as provided in Section 2-5 of this
17Act, then that seller may report the transfer of all aircraft,
18watercraft, motor vehicles or trailers involved in that
19transaction to the Department on the same uniform
20invoice-transaction reporting return form. For purposes of
21this Section, "watercraft" means a Class 2, Class 3, or Class 4
22watercraft as defined in Section 3-2 of the Boat Registration
23and Safety Act, a personal watercraft, or any boat equipped
24with an inboard motor.
25 Any retailer who sells only motor vehicles, watercraft,
26aircraft, or trailers that are required to be registered with

SB2858- 94 -LRB099 16420 RLC 40753 b
1an agency of this State, so that all retailers' occupation tax
2liability is required to be reported, and is reported, on such
3transaction reporting returns and who is not otherwise required
4to file monthly or quarterly returns, need not file monthly or
5quarterly returns. However, those retailers shall be required
6to file returns on an annual basis.
7 The transaction reporting return, in the case of motor
8vehicles or trailers that are required to be registered with an
9agency of this State, shall be the same document as the Uniform
10Invoice referred to in Section 5-402 of The Illinois Vehicle
11Code and must show the name and address of the seller; the name
12and address of the purchaser; the amount of the selling price
13including the amount allowed by the retailer for traded-in
14property, if any; the amount allowed by the retailer for the
15traded-in tangible personal property, if any, to the extent to
16which Section 1 of this Act allows an exemption for the value
17of traded-in property; the balance payable after deducting such
18trade-in allowance from the total selling price; the amount of
19tax due from the retailer with respect to such transaction; the
20amount of tax collected from the purchaser by the retailer on
21such transaction (or satisfactory evidence that such tax is not
22due in that particular instance, if that is claimed to be the
23fact); the place and date of the sale; a sufficient
24identification of the property sold; such other information as
25is required in Section 5-402 of The Illinois Vehicle Code, and
26such other information as the Department may reasonably

SB2858- 95 -LRB099 16420 RLC 40753 b
1require.
2 The transaction reporting return in the case of watercraft
3or aircraft must show the name and address of the seller; the
4name and address of the purchaser; the amount of the selling
5price including the amount allowed by the retailer for
6traded-in property, if any; the amount allowed by the retailer
7for the traded-in tangible personal property, if any, to the
8extent to which Section 1 of this Act allows an exemption for
9the value of traded-in property; the balance payable after
10deducting such trade-in allowance from the total selling price;
11the amount of tax due from the retailer with respect to such
12transaction; the amount of tax collected from the purchaser by
13the retailer on such transaction (or satisfactory evidence that
14such tax is not due in that particular instance, if that is
15claimed to be the fact); the place and date of the sale, a
16sufficient identification of the property sold, and such other
17information as the Department may reasonably require.
18 Such transaction reporting return shall be filed not later
19than 20 days after the day of delivery of the item that is
20being sold, but may be filed by the retailer at any time sooner
21than that if he chooses to do so. The transaction reporting
22return and tax remittance or proof of exemption from the
23Illinois use tax may be transmitted to the Department by way of
24the State agency with which, or State officer with whom the
25tangible personal property must be titled or registered (if
26titling or registration is required) if the Department and such

SB2858- 96 -LRB099 16420 RLC 40753 b
1agency or State officer determine that this procedure will
2expedite the processing of applications for title or
3registration.
4 With each such transaction reporting return, the retailer
5shall remit the proper amount of tax due (or shall submit
6satisfactory evidence that the sale is not taxable if that is
7the case), to the Department or its agents, whereupon the
8Department shall issue, in the purchaser's name, a use tax
9receipt (or a certificate of exemption if the Department is
10satisfied that the particular sale is tax exempt) which such
11purchaser may submit to the agency with which, or State officer
12with whom, he must title or register the tangible personal
13property that is involved (if titling or registration is
14required) in support of such purchaser's application for an
15Illinois certificate or other evidence of title or registration
16to such tangible personal property.
17 No retailer's failure or refusal to remit tax under this
18Act precludes a user, who has paid the proper tax to the
19retailer, from obtaining his certificate of title or other
20evidence of title or registration (if titling or registration
21is required) upon satisfying the Department that such user has
22paid the proper tax (if tax is due) to the retailer. The
23Department shall adopt appropriate rules to carry out the
24mandate of this paragraph.
25 If the user who would otherwise pay tax to the retailer
26wants the transaction reporting return filed and the payment of

SB2858- 97 -LRB099 16420 RLC 40753 b
1the tax or proof of exemption made to the Department before the
2retailer is willing to take these actions and such user has not
3paid the tax to the retailer, such user may certify to the fact
4of such delay by the retailer and may (upon the Department
5being satisfied of the truth of such certification) transmit
6the information required by the transaction reporting return
7and the remittance for tax or proof of exemption directly to
8the Department and obtain his tax receipt or exemption
9determination, in which event the transaction reporting return
10and tax remittance (if a tax payment was required) shall be
11credited by the Department to the proper retailer's account
12with the Department, but without the 2.1% or 1.75% discount
13provided for in this Section being allowed. When the user pays
14the tax directly to the Department, he shall pay the tax in the
15same amount and in the same form in which it would be remitted
16if the tax had been remitted to the Department by the retailer.
17 Refunds made by the seller during the preceding return
18period to purchasers, on account of tangible personal property
19returned to the seller, shall be allowed as a deduction under
20subdivision 5 of his monthly or quarterly return, as the case
21may be, in case the seller had theretofore included the
22receipts from the sale of such tangible personal property in a
23return filed by him and had paid the tax imposed by this Act
24with respect to such receipts.
25 Where the seller is a corporation, the return filed on
26behalf of such corporation shall be signed by the president,

SB2858- 98 -LRB099 16420 RLC 40753 b
1vice-president, secretary or treasurer or by the properly
2accredited agent of such corporation.
3 Where the seller is a limited liability company, the return
4filed on behalf of the limited liability company shall be
5signed by a manager, member, or properly accredited agent of
6the limited liability company.
7 Except as provided in this Section, the retailer filing the
8return under this Section shall, at the time of filing such
9return, pay to the Department the amount of tax imposed by this
10Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
11on and after January 1, 1990, or $5 per calendar year,
12whichever is greater, which is allowed to reimburse the
13retailer for the expenses incurred in keeping records,
14preparing and filing returns, remitting the tax and supplying
15data to the Department on request. Any prepayment made pursuant
16to Section 2d of this Act shall be included in the amount on
17which such 2.1% or 1.75% discount is computed. In the case of
18retailers who report and pay the tax on a transaction by
19transaction basis, as provided in this Section, such discount
20shall be taken with each such tax remittance instead of when
21such retailer files his periodic return. The Department may
22disallow the discount for retailers whose certificate of
23registration is revoked at the time the return is filed, but
24only if the Department's decision to revoke the certificate of
25registration has become final.
26 Before October 1, 2000, if the taxpayer's average monthly

SB2858- 99 -LRB099 16420 RLC 40753 b
1tax liability to the Department under this Act, the Use Tax
2Act, the Service Occupation Tax Act, and the Service Use Tax
3Act, excluding any liability for prepaid sales tax to be
4remitted in accordance with Section 2d of this Act, was $10,000
5or more during the preceding 4 complete calendar quarters, he
6shall file a return with the Department each month by the 20th
7day of the month next following the month during which such tax
8liability is incurred and shall make payments to the Department
9on or before the 7th, 15th, 22nd and last day of the month
10during which such liability is incurred. On and after October
111, 2000, if the taxpayer's average monthly tax liability to the
12Department under this Act, the Use Tax Act, the Service
13Occupation Tax Act, and the Service Use Tax Act, excluding any
14liability for prepaid sales tax to be remitted in accordance
15with Section 2d of this Act, was $20,000 or more during the
16preceding 4 complete calendar quarters, he shall file a return
17with the Department each month by the 20th day of the month
18next following the month during which such tax liability is
19incurred and shall make payment to the Department on or before
20the 7th, 15th, 22nd and last day of the month during which such
21liability is incurred. If the month during which such tax
22liability is incurred began prior to January 1, 1985, each
23payment shall be in an amount equal to 1/4 of the taxpayer's
24actual liability for the month or an amount set by the
25Department not to exceed 1/4 of the average monthly liability
26of the taxpayer to the Department for the preceding 4 complete

SB2858- 100 -LRB099 16420 RLC 40753 b
1calendar quarters (excluding the month of highest liability and
2the month of lowest liability in such 4 quarter period). If the
3month during which such tax liability is incurred begins on or
4after January 1, 1985 and prior to January 1, 1987, each
5payment shall be in an amount equal to 22.5% of the taxpayer's
6actual liability for the month or 27.5% of the taxpayer's
7liability for the same calendar month of the preceding year. If
8the month during which such tax liability is incurred begins on
9or after January 1, 1987 and prior to January 1, 1988, each
10payment shall be in an amount equal to 22.5% of the taxpayer's
11actual liability for the month or 26.25% of the taxpayer's
12liability for the same calendar month of the preceding year. If
13the month during which such tax liability is incurred begins on
14or after January 1, 1988, and prior to January 1, 1989, or
15begins on or after January 1, 1996, each payment shall be in an
16amount equal to 22.5% of the taxpayer's actual liability for
17the month or 25% of the taxpayer's liability for the same
18calendar month of the preceding year. If the month during which
19such tax liability is incurred begins on or after January 1,
201989, and prior to January 1, 1996, each payment shall be in an
21amount equal to 22.5% of the taxpayer's actual liability for
22the month or 25% of the taxpayer's liability for the same
23calendar month of the preceding year or 100% of the taxpayer's
24actual liability for the quarter monthly reporting period. The
25amount of such quarter monthly payments shall be credited
26against the final tax liability of the taxpayer's return for

SB2858- 101 -LRB099 16420 RLC 40753 b
1that month. Before October 1, 2000, once applicable, the
2requirement of the making of quarter monthly payments to the
3Department by taxpayers having an average monthly tax liability
4of $10,000 or more as determined in the manner provided above
5shall continue until such taxpayer's average monthly liability
6to the Department during the preceding 4 complete calendar
7quarters (excluding the month of highest liability and the
8month of lowest liability) is less than $9,000, or until such
9taxpayer's average monthly liability to the Department as
10computed for each calendar quarter of the 4 preceding complete
11calendar quarter period is less than $10,000. However, if a
12taxpayer can show the Department that a substantial change in
13the taxpayer's business has occurred which causes the taxpayer
14to anticipate that his average monthly tax liability for the
15reasonably foreseeable future will fall below the $10,000
16threshold stated above, then such taxpayer may petition the
17Department for a change in such taxpayer's reporting status. On
18and after October 1, 2000, once applicable, the requirement of
19the making of quarter monthly payments to the Department by
20taxpayers having an average monthly tax liability of $20,000 or
21more as determined in the manner provided above shall continue
22until such taxpayer's average monthly liability to the
23Department during the preceding 4 complete calendar quarters
24(excluding the month of highest liability and the month of
25lowest liability) is less than $19,000 or until such taxpayer's
26average monthly liability to the Department as computed for

SB2858- 102 -LRB099 16420 RLC 40753 b
1each calendar quarter of the 4 preceding complete calendar
2quarter period is less than $20,000. However, if a taxpayer can
3show the Department that a substantial change in the taxpayer's
4business has occurred which causes the taxpayer to anticipate
5that his average monthly tax liability for the reasonably
6foreseeable future will fall below the $20,000 threshold stated
7above, then such taxpayer may petition the Department for a
8change in such taxpayer's reporting status. The Department
9shall change such taxpayer's reporting status unless it finds
10that such change is seasonal in nature and not likely to be
11long term. If any such quarter monthly payment is not paid at
12the time or in the amount required by this Section, then the
13taxpayer shall be liable for penalties and interest on the
14difference between the minimum amount due as a payment and the
15amount of such quarter monthly payment actually and timely
16paid, except insofar as the taxpayer has previously made
17payments for that month to the Department in excess of the
18minimum payments previously due as provided in this Section.
19The Department shall make reasonable rules and regulations to
20govern the quarter monthly payment amount and quarter monthly
21payment dates for taxpayers who file on other than a calendar
22monthly basis.
23 The provisions of this paragraph apply before October 1,
242001. Without regard to whether a taxpayer is required to make
25quarter monthly payments as specified above, any taxpayer who
26is required by Section 2d of this Act to collect and remit

SB2858- 103 -LRB099 16420 RLC 40753 b
1prepaid taxes and has collected prepaid taxes which average in
2excess of $25,000 per month during the preceding 2 complete
3calendar quarters, shall file a return with the Department as
4required by Section 2f and shall make payments to the
5Department on or before the 7th, 15th, 22nd and last day of the
6month during which such liability is incurred. If the month
7during which such tax liability is incurred began prior to the
8effective date of this amendatory Act of 1985, each payment
9shall be in an amount not less than 22.5% of the taxpayer's
10actual liability under Section 2d. If the month during which
11such tax liability is incurred begins on or after January 1,
121986, each payment shall be in an amount equal to 22.5% of the
13taxpayer's actual liability for the month or 27.5% of the
14taxpayer's liability for the same calendar month of the
15preceding calendar year. If the month during which such tax
16liability is incurred begins on or after January 1, 1987, each
17payment shall be in an amount equal to 22.5% of the taxpayer's
18actual liability for the month or 26.25% of the taxpayer's
19liability for the same calendar month of the preceding year.
20The amount of such quarter monthly payments shall be credited
21against the final tax liability of the taxpayer's return for
22that month filed under this Section or Section 2f, as the case
23may be. Once applicable, the requirement of the making of
24quarter monthly payments to the Department pursuant to this
25paragraph shall continue until such taxpayer's average monthly
26prepaid tax collections during the preceding 2 complete

SB2858- 104 -LRB099 16420 RLC 40753 b
1calendar quarters is $25,000 or less. If any such quarter
2monthly payment is not paid at the time or in the amount
3required, the taxpayer shall be liable for penalties and
4interest on such difference, except insofar as the taxpayer has
5previously made payments for that month in excess of the
6minimum payments previously due.
7 The provisions of this paragraph apply on and after October
81, 2001. Without regard to whether a taxpayer is required to
9make quarter monthly payments as specified above, any taxpayer
10who is required by Section 2d of this Act to collect and remit
11prepaid taxes and has collected prepaid taxes that average in
12excess of $20,000 per month during the preceding 4 complete
13calendar quarters shall file a return with the Department as
14required by Section 2f and shall make payments to the
15Department on or before the 7th, 15th, 22nd and last day of the
16month during which the liability is incurred. Each payment
17shall be in an amount equal to 22.5% of the taxpayer's actual
18liability for the month or 25% of the taxpayer's liability for
19the same calendar month of the preceding year. The amount of
20the quarter monthly payments shall be credited against the
21final tax liability of the taxpayer's return for that month
22filed under this Section or Section 2f, as the case may be.
23Once applicable, the requirement of the making of quarter
24monthly payments to the Department pursuant to this paragraph
25shall continue until the taxpayer's average monthly prepaid tax
26collections during the preceding 4 complete calendar quarters

SB2858- 105 -LRB099 16420 RLC 40753 b
1(excluding the month of highest liability and the month of
2lowest liability) is less than $19,000 or until such taxpayer's
3average monthly liability to the Department as computed for
4each calendar quarter of the 4 preceding complete calendar
5quarters is less than $20,000. If any such quarter monthly
6payment is not paid at the time or in the amount required, the
7taxpayer shall be liable for penalties and interest on such
8difference, except insofar as the taxpayer has previously made
9payments for that month in excess of the minimum payments
10previously due.
11 If any payment provided for in this Section exceeds the
12taxpayer's liabilities under this Act, the Use Tax Act, the
13Service Occupation Tax Act and the Service Use Tax Act, as
14shown on an original monthly return, the Department shall, if
15requested by the taxpayer, issue to the taxpayer a credit
16memorandum no later than 30 days after the date of payment. The
17credit evidenced by such credit memorandum may be assigned by
18the taxpayer to a similar taxpayer under this Act, the Use Tax
19Act, the Service Occupation Tax Act or the Service Use Tax Act,
20in accordance with reasonable rules and regulations to be
21prescribed by the Department. If no such request is made, the
22taxpayer may credit such excess payment against tax liability
23subsequently to be remitted to the Department under this Act,
24the Use Tax Act, the Service Occupation Tax Act or the Service
25Use Tax Act, in accordance with reasonable rules and
26regulations prescribed by the Department. If the Department

SB2858- 106 -LRB099 16420 RLC 40753 b
1subsequently determined that all or any part of the credit
2taken was not actually due to the taxpayer, the taxpayer's 2.1%
3and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
4of the difference between the credit taken and that actually
5due, and that taxpayer shall be liable for penalties and
6interest on such difference.
7 If a retailer of motor fuel is entitled to a credit under
8Section 2d of this Act which exceeds the taxpayer's liability
9to the Department under this Act for the month which the
10taxpayer is filing a return, the Department shall issue the
11taxpayer a credit memorandum for the excess.
12 Beginning January 1, 1990, each month the Department shall
13pay into the Local Government Tax Fund, a special fund in the
14State treasury which is hereby created, the net revenue
15realized for the preceding month from the 1% tax on sales of
16food for human consumption which is to be consumed off the
17premises where it is sold (other than alcoholic beverages, soft
18drinks and food which has been prepared for immediate
19consumption) and prescription and nonprescription medicines,
20drugs, medical appliances and insulin, urine testing
21materials, syringes and needles used by diabetics.
22 Beginning January 1, 1990, each month the Department shall
23pay into the County and Mass Transit District Fund, a special
24fund in the State treasury which is hereby created, 4% of the
25net revenue realized for the preceding month from the 6.25%
26general rate.

SB2858- 107 -LRB099 16420 RLC 40753 b
1 Beginning August 1, 2000, each month the Department shall
2pay into the County and Mass Transit District Fund 20% of the
3net revenue realized for the preceding month from the 1.25%
4rate on the selling price of motor fuel and gasohol. Beginning
5September 1, 2010, each month the Department shall pay into the
6County and Mass Transit District Fund 20% of the net revenue
7realized for the preceding month from the 1.25% rate on the
8selling price of sales tax holiday items.
9 Beginning January 1, 1990, each month the Department shall
10pay into the Local Government Tax Fund 16% of the net revenue
11realized for the preceding month from the 6.25% general rate on
12the selling price of tangible personal property.
13 Beginning August 1, 2000, each month the Department shall
14pay into the Local Government Tax Fund 80% of the net revenue
15realized for the preceding month from the 1.25% rate on the
16selling price of motor fuel and gasohol. Beginning September 1,
172010, each month the Department shall pay into the Local
18Government Tax Fund 80% of the net revenue realized for the
19preceding month from the 1.25% rate on the selling price of
20sales tax holiday items.
21 Beginning October 1, 2009, each month the Department shall
22pay into the Capital Projects Fund an amount that is equal to
23an amount estimated by the Department to represent 80% of the
24net revenue realized for the preceding month from the sale of
25candy, grooming and hygiene products, and soft drinks that had
26been taxed at a rate of 1% prior to September 1, 2009 but that

SB2858- 108 -LRB099 16420 RLC 40753 b
1are now taxed at 6.25%.
2 Beginning July 1, 2011, each month the Department shall pay
3into the Clean Air Act (CAA) Permit Fund 80% of the net revenue
4realized for the preceding month from the 6.25% general rate on
5the selling price of sorbents used in Illinois in the process
6of sorbent injection as used to comply with the Environmental
7Protection Act or the federal Clean Air Act, but the total
8payment into the Clean Air Act (CAA) Permit Fund under this Act
9and the Use Tax Act shall not exceed $2,000,000 in any fiscal
10year.
11 Beginning January 1, 2017, the Department shall pay into
12the Firearm Sales Tax Trust Fund 100% of the net revenue
13realized for the preceding month from the 18% surcharge on the
14selling price of firearms and firearm ammunition.
15 Beginning July 1, 2013, each month the Department shall pay
16into the Underground Storage Tank Fund from the proceeds
17collected under this Act, the Use Tax Act, the Service Use Tax
18Act, and the Service Occupation Tax Act an amount equal to the
19average monthly deficit in the Underground Storage Tank Fund
20during the prior year, as certified annually by the Illinois
21Environmental Protection Agency, but the total payment into the
22Underground Storage Tank Fund under this Act, the Use Tax Act,
23the Service Use Tax Act, and the Service Occupation Tax Act
24shall not exceed $18,000,000 in any State fiscal year. As used
25in this paragraph, the "average monthly deficit" shall be equal
26to the difference between the average monthly claims for

SB2858- 109 -LRB099 16420 RLC 40753 b
1payment by the fund and the average monthly revenues deposited
2into the fund, excluding payments made pursuant to this
3paragraph.
4 Beginning July 1, 2015, of the remainder of the moneys
5received by the Department under the Use Tax Act, the Service
6Use Tax Act, the Service Occupation Tax Act, and this Act, each
7month the Department shall deposit $500,000 into the State
8Crime Laboratory Fund.
9 Of the remainder of the moneys received by the Department
10pursuant to this Act, (a) 1.75% thereof shall be paid into the
11Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
12and after July 1, 1989, 3.8% thereof shall be paid into the
13Build Illinois Fund; provided, however, that if in any fiscal
14year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
15may be, of the moneys received by the Department and required
16to be paid into the Build Illinois Fund pursuant to this Act,
17Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
18Act, and Section 9 of the Service Occupation Tax Act, such Acts
19being hereinafter called the "Tax Acts" and such aggregate of
202.2% or 3.8%, as the case may be, of moneys being hereinafter
21called the "Tax Act Amount", and (2) the amount transferred to
22the Build Illinois Fund from the State and Local Sales Tax
23Reform Fund shall be less than the Annual Specified Amount (as
24hereinafter defined), an amount equal to the difference shall
25be immediately paid into the Build Illinois Fund from other
26moneys received by the Department pursuant to the Tax Acts; the

SB2858- 110 -LRB099 16420 RLC 40753 b
1"Annual Specified Amount" means the amounts specified below for
2fiscal years 1986 through 1993:
3Fiscal YearAnnual Specified Amount
41986$54,800,000
51987$76,650,000
61988$80,480,000
71989$88,510,000
81990$115,330,000
91991$145,470,000
101992$182,730,000
111993$206,520,000;
12and means the Certified Annual Debt Service Requirement (as
13defined in Section 13 of the Build Illinois Bond Act) or the
14Tax Act Amount, whichever is greater, for fiscal year 1994 and
15each fiscal year thereafter; and further provided, that if on
16the last business day of any month the sum of (1) the Tax Act
17Amount required to be deposited into the Build Illinois Bond
18Account in the Build Illinois Fund during such month and (2)
19the amount transferred to the Build Illinois Fund from the
20State and Local Sales Tax Reform Fund shall have been less than
211/12 of the Annual Specified Amount, an amount equal to the
22difference shall be immediately paid into the Build Illinois
23Fund from other moneys received by the Department pursuant to
24the Tax Acts; and, further provided, that in no event shall the
25payments required under the preceding proviso result in
26aggregate payments into the Build Illinois Fund pursuant to

SB2858- 111 -LRB099 16420 RLC 40753 b
1this clause (b) for any fiscal year in excess of the greater of
2(i) the Tax Act Amount or (ii) the Annual Specified Amount for
3such fiscal year. The amounts payable into the Build Illinois
4Fund under clause (b) of the first sentence in this paragraph
5shall be payable only until such time as the aggregate amount
6on deposit under each trust indenture securing Bonds issued and
7outstanding pursuant to the Build Illinois Bond Act is
8sufficient, taking into account any future investment income,
9to fully provide, in accordance with such indenture, for the
10defeasance of or the payment of the principal of, premium, if
11any, and interest on the Bonds secured by such indenture and on
12any Bonds expected to be issued thereafter and all fees and
13costs payable with respect thereto, all as certified by the
14Director of the Bureau of the Budget (now Governor's Office of
15Management and Budget). If on the last business day of any
16month in which Bonds are outstanding pursuant to the Build
17Illinois Bond Act, the aggregate of moneys deposited in the
18Build Illinois Bond Account in the Build Illinois Fund in such
19month shall be less than the amount required to be transferred
20in such month from the Build Illinois Bond Account to the Build
21Illinois Bond Retirement and Interest Fund pursuant to Section
2213 of the Build Illinois Bond Act, an amount equal to such
23deficiency shall be immediately paid from other moneys received
24by the Department pursuant to the Tax Acts to the Build
25Illinois Fund; provided, however, that any amounts paid to the
26Build Illinois Fund in any fiscal year pursuant to this

SB2858- 112 -LRB099 16420 RLC 40753 b
1sentence shall be deemed to constitute payments pursuant to
2clause (b) of the first sentence of this paragraph and shall
3reduce the amount otherwise payable for such fiscal year
4pursuant to that clause (b). The moneys received by the
5Department pursuant to this Act and required to be deposited
6into the Build Illinois Fund are subject to the pledge, claim
7and charge set forth in Section 12 of the Build Illinois Bond
8Act.
9 Subject to payment of amounts into the Build Illinois Fund
10as provided in the preceding paragraph or in any amendment
11thereto hereafter enacted, the following specified monthly
12installment of the amount requested in the certificate of the
13Chairman of the Metropolitan Pier and Exposition Authority
14provided under Section 8.25f of the State Finance Act, but not
15in excess of sums designated as "Total Deposit", shall be
16deposited in the aggregate from collections under Section 9 of
17the Use Tax Act, Section 9 of the Service Use Tax Act, Section
189 of the Service Occupation Tax Act, and Section 3 of the
19Retailers' Occupation Tax Act into the McCormick Place
20Expansion Project Fund in the specified fiscal years.
21Fiscal YearTotal Deposit
221993 $0
231994 53,000,000
241995 58,000,000
251996 61,000,000

SB2858- 113 -LRB099 16420 RLC 40753 b
11997 64,000,000
21998 68,000,000
31999 71,000,000
42000 75,000,000
52001 80,000,000
62002 93,000,000
72003 99,000,000
82004103,000,000
92005108,000,000
102006113,000,000
112007119,000,000
122008126,000,000
132009132,000,000
142010139,000,000
152011146,000,000
162012153,000,000
172013161,000,000
182014170,000,000
192015179,000,000
202016189,000,000
212017199,000,000
222018210,000,000
232019221,000,000
242020233,000,000
252021246,000,000
262022260,000,000

SB2858- 114 -LRB099 16420 RLC 40753 b
12023275,000,000
22024 275,000,000
32025 275,000,000
42026 279,000,000
52027 292,000,000
62028 307,000,000
72029 322,000,000
82030 338,000,000
92031 350,000,000
102032 350,000,000
11and
12each fiscal year
13thereafter that bonds
14are outstanding under
15Section 13.2 of the
16Metropolitan Pier and
17Exposition Authority Act,
18but not after fiscal year 2060.
19 Beginning July 20, 1993 and in each month of each fiscal
20year thereafter, one-eighth of the amount requested in the
21certificate of the Chairman of the Metropolitan Pier and
22Exposition Authority for that fiscal year, less the amount
23deposited into the McCormick Place Expansion Project Fund by
24the State Treasurer in the respective month under subsection
25(g) of Section 13 of the Metropolitan Pier and Exposition
26Authority Act, plus cumulative deficiencies in the deposits

SB2858- 115 -LRB099 16420 RLC 40753 b
1required under this Section for previous months and years,
2shall be deposited into the McCormick Place Expansion Project
3Fund, until the full amount requested for the fiscal year, but
4not in excess of the amount specified above as "Total Deposit",
5has been deposited.
6 Subject to payment of amounts into the Build Illinois Fund
7and the McCormick Place Expansion Project Fund pursuant to the
8preceding paragraphs or in any amendments thereto hereafter
9enacted, beginning July 1, 1993 and ending on September 30,
102013, the Department shall each month pay into the Illinois Tax
11Increment Fund 0.27% of 80% of the net revenue realized for the
12preceding month from the 6.25% general rate on the selling
13price of tangible personal property.
14 Subject to payment of amounts into the Build Illinois Fund
15and the McCormick Place Expansion Project Fund pursuant to the
16preceding paragraphs or in any amendments thereto hereafter
17enacted, beginning with the receipt of the first report of
18taxes paid by an eligible business and continuing for a 25-year
19period, the Department shall each month pay into the Energy
20Infrastructure Fund 80% of the net revenue realized from the
216.25% general rate on the selling price of Illinois-mined coal
22that was sold to an eligible business. For purposes of this
23paragraph, the term "eligible business" means a new electric
24generating facility certified pursuant to Section 605-332 of
25the Department of Commerce and Economic Opportunity Law of the
26Civil Administrative Code of Illinois.

SB2858- 116 -LRB099 16420 RLC 40753 b
1 Subject to payment of amounts into the Build Illinois Fund,
2the McCormick Place Expansion Project Fund, the Illinois Tax
3Increment Fund, and the Energy Infrastructure Fund pursuant to
4the preceding paragraphs or in any amendments to this Section
5hereafter enacted, beginning on the first day of the first
6calendar month to occur on or after the effective date of this
7amendatory Act of the 98th General Assembly, each month, from
8the collections made under Section 9 of the Use Tax Act,
9Section 9 of the Service Use Tax Act, Section 9 of the Service
10Occupation Tax Act, and Section 3 of the Retailers' Occupation
11Tax Act, the Department shall pay into the Tax Compliance and
12Administration Fund, to be used, subject to appropriation, to
13fund additional auditors and compliance personnel at the
14Department of Revenue, an amount equal to 1/12 of 5% of 80% of
15the cash receipts collected during the preceding fiscal year by
16the Audit Bureau of the Department under the Use Tax Act, the
17Service Use Tax Act, the Service Occupation Tax Act, the
18Retailers' Occupation Tax Act, and associated local occupation
19and use taxes administered by the Department.
20 Of the remainder of the moneys received by the Department
21pursuant to this Act, 75% thereof shall be paid into the State
22Treasury and 25% shall be reserved in a special account and
23used only for the transfer to the Common School Fund as part of
24the monthly transfer from the General Revenue Fund in
25accordance with Section 8a of the State Finance Act.
26 The Department may, upon separate written notice to a

SB2858- 117 -LRB099 16420 RLC 40753 b
1taxpayer, require the taxpayer to prepare and file with the
2Department on a form prescribed by the Department within not
3less than 60 days after receipt of the notice an annual
4information return for the tax year specified in the notice.
5Such annual return to the Department shall include a statement
6of gross receipts as shown by the retailer's last Federal
7income tax return. If the total receipts of the business as
8reported in the Federal income tax return do not agree with the
9gross receipts reported to the Department of Revenue for the
10same period, the retailer shall attach to his annual return a
11schedule showing a reconciliation of the 2 amounts and the
12reasons for the difference. The retailer's annual return to the
13Department shall also disclose the cost of goods sold by the
14retailer during the year covered by such return, opening and
15closing inventories of such goods for such year, costs of goods
16used from stock or taken from stock and given away by the
17retailer during such year, payroll information of the
18retailer's business during such year and any additional
19reasonable information which the Department deems would be
20helpful in determining the accuracy of the monthly, quarterly
21or annual returns filed by such retailer as provided for in
22this Section.
23 If the annual information return required by this Section
24is not filed when and as required, the taxpayer shall be liable
25as follows:
26 (i) Until January 1, 1994, the taxpayer shall be liable

SB2858- 118 -LRB099 16420 RLC 40753 b
1 for a penalty equal to 1/6 of 1% of the tax due from such
2 taxpayer under this Act during the period to be covered by
3 the annual return for each month or fraction of a month
4 until such return is filed as required, the penalty to be
5 assessed and collected in the same manner as any other
6 penalty provided for in this Act.
7 (ii) On and after January 1, 1994, the taxpayer shall
8 be liable for a penalty as described in Section 3-4 of the
9 Uniform Penalty and Interest Act.
10 The chief executive officer, proprietor, owner or highest
11ranking manager shall sign the annual return to certify the
12accuracy of the information contained therein. Any person who
13willfully signs the annual return containing false or
14inaccurate information shall be guilty of perjury and punished
15accordingly. The annual return form prescribed by the
16Department shall include a warning that the person signing the
17return may be liable for perjury.
18 The provisions of this Section concerning the filing of an
19annual information return do not apply to a retailer who is not
20required to file an income tax return with the United States
21Government.
22 As soon as possible after the first day of each month, upon
23certification of the Department of Revenue, the Comptroller
24shall order transferred and the Treasurer shall transfer from
25the General Revenue Fund to the Motor Fuel Tax Fund an amount
26equal to 1.7% of 80% of the net revenue realized under this Act

SB2858- 119 -LRB099 16420 RLC 40753 b
1for the second preceding month. Beginning April 1, 2000, this
2transfer is no longer required and shall not be made.
3 Net revenue realized for a month shall be the revenue
4collected by the State pursuant to this Act, less the amount
5paid out during that month as refunds to taxpayers for
6overpayment of liability.
7 For greater simplicity of administration, manufacturers,
8importers and wholesalers whose products are sold at retail in
9Illinois by numerous retailers, and who wish to do so, may
10assume the responsibility for accounting and paying to the
11Department all tax accruing under this Act with respect to such
12sales, if the retailers who are affected do not make written
13objection to the Department to this arrangement.
14 Any person who promotes, organizes, provides retail
15selling space for concessionaires or other types of sellers at
16the Illinois State Fair, DuQuoin State Fair, county fairs,
17local fairs, art shows, flea markets and similar exhibitions or
18events, including any transient merchant as defined by Section
192 of the Transient Merchant Act of 1987, is required to file a
20report with the Department providing the name of the merchant's
21business, the name of the person or persons engaged in
22merchant's business, the permanent address and Illinois
23Retailers Occupation Tax Registration Number of the merchant,
24the dates and location of the event and other reasonable
25information that the Department may require. The report must be
26filed not later than the 20th day of the month next following

SB2858- 120 -LRB099 16420 RLC 40753 b
1the month during which the event with retail sales was held.
2Any person who fails to file a report required by this Section
3commits a business offense and is subject to a fine not to
4exceed $250.
5 Any person engaged in the business of selling tangible
6personal property at retail as a concessionaire or other type
7of seller at the Illinois State Fair, county fairs, art shows,
8flea markets and similar exhibitions or events, or any
9transient merchants, as defined by Section 2 of the Transient
10Merchant Act of 1987, may be required to make a daily report of
11the amount of such sales to the Department and to make a daily
12payment of the full amount of tax due. The Department shall
13impose this requirement when it finds that there is a
14significant risk of loss of revenue to the State at such an
15exhibition or event. Such a finding shall be based on evidence
16that a substantial number of concessionaires or other sellers
17who are not residents of Illinois will be engaging in the
18business of selling tangible personal property at retail at the
19exhibition or event, or other evidence of a significant risk of
20loss of revenue to the State. The Department shall notify
21concessionaires and other sellers affected by the imposition of
22this requirement. In the absence of notification by the
23Department, the concessionaires and other sellers shall file
24their returns as otherwise required in this Section.
25(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13;
2698-496, eff. 1-1-14; 98-756, eff. 7-16-14; 98-1098, eff.

SB2858- 121 -LRB099 16420 RLC 40753 b
18-26-14; 99-352, eff. 8-12-15.)
2 Section 30. The Firearm Owners Identification Card Act is
3amended by changing Sections 4 and 8 and by adding Sections 4.3
4and 4.5 as follows:
5 (430 ILCS 65/4) (from Ch. 38, par. 83-4)
6 Sec. 4. (a) Each applicant for a Firearm Owner's
7Identification Card must:
8 (1) Make application on blank forms prepared and
9 furnished at convenient locations throughout the State by
10 the Department of State Police, or by electronic means, if
11 and when made available by the Department of State Police;
12 and
13 (2) Submit evidence to the Department of State Police
14 that:
15 (i) He or she is 21 years of age or over, or if he
16 or she is under 21 years of age that he or she has the
17 written consent of his or her parent or legal guardian
18 to possess and acquire firearms and firearm ammunition
19 and that he or she has never been convicted of a
20 misdemeanor other than a traffic offense or adjudged
21 delinquent, provided, however, that such parent or
22 legal guardian is not an individual prohibited from
23 having a Firearm Owner's Identification Card and files
24 an affidavit with the Department as prescribed by the

SB2858- 122 -LRB099 16420 RLC 40753 b
1 Department stating that he or she is not an individual
2 prohibited from having a Card;
3 (ii) He or she has not been convicted of a felony
4 under the laws of this or any other jurisdiction;
5 (iii) He or she is not addicted to narcotics;
6 (iv) He or she has not been a patient in a mental
7 health facility within the past 5 years or, if he or
8 she has been a patient in a mental health facility more
9 than 5 years ago submit the certification required
10 under subsection (u) of Section 8 of this Act;
11 (v) He or she is not a person with an intellectual
12 disability;
13 (vi) He or she is not an alien who is unlawfully
14 present in the United States under the laws of the
15 United States;
16 (vii) He or she is not subject to an existing order
17 of protection prohibiting him or her from possessing a
18 firearm;
19 (viii) He or she has not been convicted within the
20 past 5 years of battery, assault, aggravated assault,
21 violation of an order of protection, or a substantially
22 similar offense in another jurisdiction, in which a
23 firearm was used or possessed;
24 (ix) He or she has not been convicted of domestic
25 battery, aggravated domestic battery, or a
26 substantially similar offense in another jurisdiction

SB2858- 123 -LRB099 16420 RLC 40753 b
1 committed before, on or after January 1, 2012 (the
2 effective date of Public Act 97-158). If the applicant
3 knowingly and intelligently waives the right to have an
4 offense described in this clause (ix) tried by a jury,
5 and by guilty plea or otherwise, results in a
6 conviction for an offense in which a domestic
7 relationship is not a required element of the offense
8 but in which a determination of the applicability of 18
9 U.S.C. 922(g)(9) is made under Section 112A-11.1 of the
10 Code of Criminal Procedure of 1963, an entry by the
11 court of a judgment of conviction for that offense
12 shall be grounds for denying the issuance of a Firearm
13 Owner's Identification Card under this Section;
14 (x) (Blank);
15 (xi) He or she is not an alien who has been
16 admitted to the United States under a non-immigrant
17 visa (as that term is defined in Section 101(a)(26) of
18 the Immigration and Nationality Act (8 U.S.C.
19 1101(a)(26))), or that he or she is an alien who has
20 been lawfully admitted to the United States under a
21 non-immigrant visa if that alien is:
22 (1) admitted to the United States for lawful
23 hunting or sporting purposes;
24 (2) an official representative of a foreign
25 government who is:
26 (A) accredited to the United States

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1 Government or the Government's mission to an
2 international organization having its
3 headquarters in the United States; or
4 (B) en route to or from another country to
5 which that alien is accredited;
6 (3) an official of a foreign government or
7 distinguished foreign visitor who has been so
8 designated by the Department of State;
9 (4) a foreign law enforcement officer of a
10 friendly foreign government entering the United
11 States on official business; or
12 (5) one who has received a waiver from the
13 Attorney General of the United States pursuant to
14 18 U.S.C. 922(y)(3);
15 (xii) He or she is not a minor subject to a
16 petition filed under Section 5-520 of the Juvenile
17 Court Act of 1987 alleging that the minor is a
18 delinquent minor for the commission of an offense that
19 if committed by an adult would be a felony;
20 (xiii) He or she is not an adult who had been
21 adjudicated a delinquent minor under the Juvenile
22 Court Act of 1987 for the commission of an offense that
23 if committed by an adult would be a felony;
24 (xiv) He or she is a resident of the State of
25 Illinois;
26 (xv) He or she has not been adjudicated as a person

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1 with a mental disability;
2 (xvi) He or she has not been involuntarily admitted
3 into a mental health facility; and
4 (xvii) He or she is not a person with a
5 developmental disability; and
6 (xviii) He or she has successfully completed a
7 firearm safety training course approved by the
8 Department of State Police, if required under Section
9 4.3 of this Act, as evidenced by submission of a
10 Firearm Safety Certificate; and
11 (3) Upon request by the Department of State Police,
12 sign a release on a form prescribed by the Department of
13 State Police waiving any right to confidentiality and
14 requesting the disclosure to the Department of State Police
15 of limited mental health institution admission information
16 from another state, the District of Columbia, any other
17 territory of the United States, or a foreign nation
18 concerning the applicant for the sole purpose of
19 determining whether the applicant is or was a patient in a
20 mental health institution and disqualified because of that
21 status from receiving a Firearm Owner's Identification
22 Card. No mental health care or treatment records may be
23 requested. The information received shall be destroyed
24 within one year of receipt.
25 (a-5) Each applicant for a Firearm Owner's Identification
26Card who is over the age of 18 shall furnish to the Department

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1of State Police either his or her Illinois driver's license
2number or Illinois Identification Card number, except as
3provided in subsection (a-10).
4 (a-10) Each applicant for a Firearm Owner's Identification
5Card, who is employed as a law enforcement officer, an armed
6security officer in Illinois, or by the United States Military
7permanently assigned in Illinois and who is not an Illinois
8resident, shall furnish to the Department of State Police his
9or her driver's license number or state identification card
10number from his or her state of residence. The Department of
11State Police may adopt rules to enforce the provisions of this
12subsection (a-10).
13 (a-15) If an applicant applying for a Firearm Owner's
14Identification Card moves from the residence address named in
15the application, he or she shall immediately notify in a form
16and manner prescribed by the Department of State Police of that
17change of address.
18 (a-20) Each applicant for a Firearm Owner's Identification
19Card shall furnish to the Department of State Police his or her
20photograph. An applicant who is 21 years of age or older
21seeking a religious exemption to the photograph requirement
22must furnish with the application an approved copy of United
23States Department of the Treasury Internal Revenue Service Form
244029. In lieu of a photograph, an applicant regardless of age
25seeking a religious exemption to the photograph requirement
26shall submit fingerprints on a form and manner prescribed by

SB2858- 127 -LRB099 16420 RLC 40753 b
1the Department with his or her application.
2 (b) Each application form shall include the following
3statement printed in bold type: "Warning: Entering false
4information on an application for a Firearm Owner's
5Identification Card is punishable as a Class 2 felony in
6accordance with subsection (d-5) of Section 14 of the Firearm
7Owners Identification Card Act.".
8 (c) Upon such written consent, pursuant to Section 4,
9paragraph (a)(2)(i), the parent or legal guardian giving the
10consent shall be liable for any damages resulting from the
11applicant's use of firearms or firearm ammunition.
12(Source: P.A. 98-63, eff. 7-9-13; 99-143, eff. 7-27-15.)
13 (430 ILCS 65/4.3 new)
14 Sec. 4.3. Firearm training.
15 (a) A person applying for issuance or renewal of a Firearm
16Owner's Identification Card, in addition to the other
17requirements of this Act, shall prior to application
18successfully complete a firearm safety training course
19approved by the Department of State Police and submit a Firearm
20Safety Certificate evidencing successful completion of the
21course with his or her application.
22 (b) The following persons are exempt from the firearm
23safety training requirement for application and renewal:
24 (1) a person lawfully possessing a Firearm Owner's
25 Identification Card on June 1, 1998;

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1 (2) a member of the Armed Forces of the United States,
2 including the Reserve and the National Guard or a member
3 who has been honorably discharged from the Armed Forces of
4 the United States;
5 (3) a duly authorized law enforcement officer; and
6 (4) a person who has previously been issued a Firearm
7 Safety Certificate.
8 (c) The Department of State Police shall adopt rules for
9the issuance and form of Firearm Safety Certificates required
10under this Section and training requirements. The Department
11shall certify firearm safety instructors and approve firearm
12safety training course curriculum. The certification of
13instructors shall be for a period of 10 years, unless revoked
14for unsuitability in the discretion of the Department. The
15Department may impose a fee up to $50 for issuance of a Firearm
16Training Certificate to offset costs of issuance and
17certification under this Section. Firearm safety training
18instructors may be any person certified by a nationally
19recognized organization that fosters safety in firearms, or any
20other person the Department determines to be competent to give
21instruction in firearm safety training. Applicants for
22certification as instructors shall meet all other requirements
23of this Act and any other law regarding firearm possession.
24Approval of course curriculum requires instruction and
25training involving:
26 (1) the safe use, handling, and storage of firearms;

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1 (2) methods of securing and childproofing firearms;
2 (3) laws relating to the possession, transportation,
3 and storage of firearms;
4 (4) knowledge of operation, potential dangers, and
5 basic competency in the ownership and use of firearms;
6 (5) a minimum of at least 5 hours of live discharge of
7 firearms at an approved gun club or shooting range,
8 including discharge of at least 50 rounds of ammunition;
9 and
10 (6) a written test on subject matter covered.
11 (d) A certified firearm safety instructor may issue a
12Firearm Safety Certificate to any person who successfully
13completes the requirements of an approved firearm safety
14training course by correctly answering 70% of test questions
15and demonstrates competent firearm use in range work. No
16instructor shall issue a Firearm Safety Certificate to any
17person failing to meet the minimum requirements of the course,
18including competency in the use of firearms. A certified
19instructor shall forward to the Department the names of persons
20receiving a Firearm Safety Certificate.
21 (e) A person who knowingly submits a false or fictitious
22Firearm Safety Certificate with an application for issuance or
23renewal or who issues a Firearm Safety Certificate to a person
24failing to successfully complete the firearm training
25requirements is guilty of a Class A misdemeanor and shall be
26fined not less than $1,000 or more than $5,000.

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1 (430 ILCS 65/4.5 new)
2 Sec. 4.5. Firearm owner's liability insurance required.
3 (a) Any person who owns a firearm in this State shall
4maintain a policy of liability insurance in the amount of at
5least $1,000,000 specifically covering any damages resulting
6from negligent or willful acts involving the use of that
7firearm while it is owned by the person. A person shall be
8deemed the owner of a firearm after the firearm is lost or
9stolen until the loss or theft is reported to the police
10department or sheriff of the jurisdiction in which the owner
11resides.
12 (b) This Section does not apply to any person who is not
13required to possess a Firearm Owner's Identification Card in
14order to acquire or possess a firearm or firearm ammunition
15under subsections (b) and (c) of Section 2 of this Act.
16 (430 ILCS 65/8) (from Ch. 38, par. 83-8)
17 Sec. 8. Grounds for denial and revocation. The Department
18of State Police has authority to deny an application for or to
19revoke and seize a Firearm Owner's Identification Card
20previously issued under this Act only if the Department finds
21that the applicant or the person to whom such card was issued
22is or was at the time of issuance:
23 (a) A person under 21 years of age who has been
24 convicted of a misdemeanor other than a traffic offense or

SB2858- 131 -LRB099 16420 RLC 40753 b
1 adjudged delinquent;
2 (b) A person under 21 years of age who does not have
3 the written consent of his parent or guardian to acquire
4 and possess firearms and firearm ammunition, or whose
5 parent or guardian has revoked such written consent, or
6 where such parent or guardian does not qualify to have a
7 Firearm Owner's Identification Card;
8 (c) A person convicted of a felony under the laws of
9 this or any other jurisdiction;
10 (d) A person addicted to narcotics;
11 (e) A person who has been a patient of a mental health
12 facility within the past 5 years or a person who has been a
13 patient in a mental health facility more than 5 years ago
14 who has not received the certification required under
15 subsection (u) of this Section. An active law enforcement
16 officer employed by a unit of government who is denied,
17 revoked, or has his or her Firearm Owner's Identification
18 Card seized under this subsection (e) may obtain relief as
19 described in subsection (c-5) of Section 10 of this Act if
20 the officer did not act in a manner threatening to the
21 officer, another person, or the public as determined by the
22 treating clinical psychologist or physician, and the
23 officer seeks mental health treatment;
24 (f) A person whose mental condition is of such a nature
25 that it poses a clear and present danger to the applicant,
26 any other person or persons or the community;

SB2858- 132 -LRB099 16420 RLC 40753 b
1 (g) A person who has an intellectual disability;
2 (h) A person who intentionally makes a false statement
3 in the Firearm Owner's Identification Card application;
4 (i) An alien who is unlawfully present in the United
5 States under the laws of the United States;
6 (i-5) An alien who has been admitted to the United
7 States under a non-immigrant visa (as that term is defined
8 in Section 101(a)(26) of the Immigration and Nationality
9 Act (8 U.S.C. 1101(a)(26))), except that this subsection
10 (i-5) does not apply to any alien who has been lawfully
11 admitted to the United States under a non-immigrant visa if
12 that alien is:
13 (1) admitted to the United States for lawful
14 hunting or sporting purposes;
15 (2) an official representative of a foreign
16 government who is:
17 (A) accredited to the United States Government
18 or the Government's mission to an international
19 organization having its headquarters in the United
20 States; or
21 (B) en route to or from another country to
22 which that alien is accredited;
23 (3) an official of a foreign government or
24 distinguished foreign visitor who has been so
25 designated by the Department of State;
26 (4) a foreign law enforcement officer of a friendly

SB2858- 133 -LRB099 16420 RLC 40753 b
1 foreign government entering the United States on
2 official business; or
3 (5) one who has received a waiver from the Attorney
4 General of the United States pursuant to 18 U.S.C.
5 922(y)(3);
6 (j) (Blank);
7 (k) A person who has been convicted within the past 5
8 years of battery, assault, aggravated assault, violation
9 of an order of protection, or a substantially similar
10 offense in another jurisdiction, in which a firearm was
11 used or possessed;
12 (l) A person who has been convicted of domestic
13 battery, aggravated domestic battery, or a substantially
14 similar offense in another jurisdiction committed before,
15 on or after January 1, 2012 (the effective date of Public
16 Act 97-158). If the applicant or person who has been
17 previously issued a Firearm Owner's Identification Card
18 under this Act knowingly and intelligently waives the right
19 to have an offense described in this paragraph (l) tried by
20 a jury, and by guilty plea or otherwise, results in a
21 conviction for an offense in which a domestic relationship
22 is not a required element of the offense but in which a
23 determination of the applicability of 18 U.S.C. 922(g)(9)
24 is made under Section 112A-11.1 of the Code of Criminal
25 Procedure of 1963, an entry by the court of a judgment of
26 conviction for that offense shall be grounds for denying an

SB2858- 134 -LRB099 16420 RLC 40753 b
1 application for and for revoking and seizing a Firearm
2 Owner's Identification Card previously issued to the
3 person under this Act;
4 (m) (Blank);
5 (n) A person who is prohibited from acquiring or
6 possessing firearms or firearm ammunition by any Illinois
7 State statute or by federal law;
8 (o) A minor subject to a petition filed under Section
9 5-520 of the Juvenile Court Act of 1987 alleging that the
10 minor is a delinquent minor for the commission of an
11 offense that if committed by an adult would be a felony;
12 (p) An adult who had been adjudicated a delinquent
13 minor under the Juvenile Court Act of 1987 for the
14 commission of an offense that if committed by an adult
15 would be a felony;
16 (q) A person who is not a resident of the State of
17 Illinois, except as provided in subsection (a-10) of
18 Section 4;
19 (r) A person who has been adjudicated as a person with
20 a mental disability;
21 (s) A person who has been found to have a developmental
22 disability;
23 (t) A person involuntarily admitted into a mental
24 health facility; or
25 (u) A person who has had his or her Firearm Owner's
26 Identification Card revoked or denied under subsection (e)

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1 of this Section or item (iv) of paragraph (2) of subsection
2 (a) of Section 4 of this Act because he or she was a
3 patient in a mental health facility as provided in
4 subsection (e) of this Section, shall not be permitted to
5 obtain a Firearm Owner's Identification Card, after the
6 5-year period has lapsed, unless he or she has received a
7 mental health evaluation by a physician, clinical
8 psychologist, or qualified examiner as those terms are
9 defined in the Mental Health and Developmental
10 Disabilities Code, and has received a certification that he
11 or she is not a clear and present danger to himself,
12 herself, or others. The physician, clinical psychologist,
13 or qualified examiner making the certification and his or
14 her employer shall not be held criminally, civilly, or
15 professionally liable for making or not making the
16 certification required under this subsection, except for
17 willful or wanton misconduct. This subsection does not
18 apply to a person whose firearm possession rights have been
19 restored through administrative or judicial action under
20 Section 10 or 11 of this Act.
21 (v) The Department of State Police shall revoke and seize a
22Firearm Owner's Identification Card previously issued under
23this Act if the Department finds that the person to whom the
24card was issued possesses or acquires a firearm and does not
25submit evidence to the Department of State Police that he or
26she has been issued in his or her name a liability insurance

SB2858- 136 -LRB099 16420 RLC 40753 b
1policy in the amount of at least $1,000,000 specifically
2covering any damages resulting from negligent or willful acts
3involving the use of the firearm while it is owned by the
4person.
5 Upon revocation of a person's Firearm Owner's
6Identification Card, the Department of State Police shall
7provide notice to the person and the person shall comply with
8Section 9.5 of this Act.
9(Source: P.A. 98-63, eff. 7-9-13; 98-508, eff. 8-19-13; 98-756,
10eff. 7-16-14; 99-143, eff. 7-27-15.)
11 Section 35. The Criminal Code of 2012 is amended by
12changing Sections 24-1, 24-1.2, 24-1.6, 24-3, 24-3.3, and
1324.8-5 and by adding Sections 24-3.1A and 24.8-2.5 as follows:
14 (720 ILCS 5/24-1) (from Ch. 38, par. 24-1)
15 Sec. 24-1. Unlawful use of weapons.
16 (a) A person commits the offense of unlawful use of weapons
17when he knowingly:
18 (1) Sells, manufactures, purchases, possesses or
19 carries any bludgeon, black-jack, slung-shot, sand-club,
20 sand-bag, metal knuckles or other knuckle weapon
21 regardless of its composition, throwing star, or any knife,
22 commonly referred to as a switchblade knife, which has a
23 blade that opens automatically by hand pressure applied to
24 a button, spring or other device in the handle of the

SB2858- 137 -LRB099 16420 RLC 40753 b
1 knife, or a ballistic knife, which is a device that propels
2 a knifelike blade as a projectile by means of a coil
3 spring, elastic material or compressed gas; or
4 (2) Carries or possesses with intent to use the same
5 unlawfully against another, a dagger, dirk, billy,
6 dangerous knife, razor, stiletto, broken bottle or other
7 piece of glass, stun gun or taser or any other dangerous or
8 deadly weapon or instrument of like character; or
9 (3) Carries on or about his person or in any vehicle, a
10 tear gas gun projector or bomb or any object containing
11 noxious liquid gas or substance, other than an object
12 containing a non-lethal noxious liquid gas or substance
13 designed solely for personal defense carried by a person 18
14 years of age or older; or
15 (4) Carries or possesses in any vehicle or concealed on
16 or about his person except when on his land or in his own
17 abode, legal dwelling, or fixed place of business, or on
18 the land or in the legal dwelling of another person as an
19 invitee with that person's permission, any pistol,
20 revolver, stun gun or taser or other firearm, except that
21 this subsection (a) (4) does not apply to or affect
22 transportation of weapons that meet one of the following
23 conditions:
24 (i) are broken down in a non-functioning state; or
25 (ii) are not immediately accessible; or
26 (iii) are unloaded and enclosed in a case, firearm

SB2858- 138 -LRB099 16420 RLC 40753 b
1 carrying box, shipping box, or other container by a
2 person who has been issued a currently valid Firearm
3 Owner's Identification Card; or
4 (iv) are carried or possessed in accordance with
5 the Firearm Concealed Carry Act by a person who has
6 been issued a currently valid license under the Firearm
7 Concealed Carry Act; or
8 (5) Sets a spring gun; or
9 (6) Possesses any device or attachment of any kind
10 designed, used or intended for use in silencing the report
11 of any firearm; or
12 (7) Sells, manufactures, purchases, possesses or
13 carries:
14 (i) a machine gun, which shall be defined for the
15 purposes of this subsection as any weapon, which
16 shoots, is designed to shoot, or can be readily
17 restored to shoot, automatically more than one shot
18 without manually reloading by a single function of the
19 trigger, including the frame or receiver of any such
20 weapon, or sells, manufactures, purchases, possesses,
21 or carries any combination of parts designed or
22 intended for use in converting any weapon into a
23 machine gun, or any combination or parts from which a
24 machine gun can be assembled if such parts are in the
25 possession or under the control of a person;
26 (ii) any rifle having one or more barrels less than

SB2858- 139 -LRB099 16420 RLC 40753 b
1 16 inches in length or a shotgun having one or more
2 barrels less than 18 inches in length or any weapon
3 made from a rifle or shotgun, whether by alteration,
4 modification, or otherwise, if such a weapon as
5 modified has an overall length of less than 26 inches;
6 or
7 (iii) any bomb, bomb-shell, grenade, bottle or
8 other container containing an explosive substance of
9 over one-quarter ounce for like purposes, such as, but
10 not limited to, black powder bombs and Molotov
11 cocktails or artillery projectiles; or
12 (8) Carries or possesses any firearm, stun gun or taser
13 or other deadly weapon in any place which is licensed to
14 sell intoxicating beverages, or at any public gathering
15 held pursuant to a license issued by any governmental body
16 or any public gathering at which an admission is charged,
17 excluding a place where a showing, demonstration or lecture
18 involving the exhibition of unloaded firearms is
19 conducted.
20 This subsection (a)(8) does not apply to any auction or
21 raffle of a firearm held pursuant to a license or permit
22 issued by a governmental body, nor does it apply to persons
23 engaged in firearm safety training courses; or
24 (9) Carries or possesses in a vehicle or on or about
25 his person any pistol, revolver, stun gun or taser or
26 firearm or ballistic knife, when he is hooded, robed or

SB2858- 140 -LRB099 16420 RLC 40753 b
1 masked in such manner as to conceal his identity; or
2 (10) Carries or possesses on or about his person, upon
3 any public street, alley, or other public lands within the
4 corporate limits of a city, village or incorporated town,
5 except when an invitee thereon or therein, for the purpose
6 of the display of such weapon or the lawful commerce in
7 weapons, or except when on his land or in his own abode,
8 legal dwelling, or fixed place of business, or on the land
9 or in the legal dwelling of another person as an invitee
10 with that person's permission, any pistol, revolver, stun
11 gun or taser or other firearm, except that this subsection
12 (a) (10) does not apply to or affect transportation of
13 weapons that meet one of the following conditions:
14 (i) are broken down in a non-functioning state; or
15 (ii) are not immediately accessible; or
16 (iii) are unloaded and enclosed in a case, firearm
17 carrying box, shipping box, or other container by a
18 person who has been issued a currently valid Firearm
19 Owner's Identification Card; or
20 (iv) are carried or possessed in accordance with
21 the Firearm Concealed Carry Act by a person who has
22 been issued a currently valid license under the Firearm
23 Concealed Carry Act.
24 A "stun gun or taser", as used in this paragraph (a)
25 means (i) any device which is powered by electrical
26 charging units, such as, batteries, and which fires one or

SB2858- 141 -LRB099 16420 RLC 40753 b
1 several barbs attached to a length of wire and which, upon
2 hitting a human, can send out a current capable of
3 disrupting the person's nervous system in such a manner as
4 to render him incapable of normal functioning or (ii) any
5 device which is powered by electrical charging units, such
6 as batteries, and which, upon contact with a human or
7 clothing worn by a human, can send out current capable of
8 disrupting the person's nervous system in such a manner as
9 to render him incapable of normal functioning; or
10 (11) Sells, manufactures or purchases any explosive
11 bullet. For purposes of this paragraph (a) "explosive
12 bullet" means the projectile portion of an ammunition
13 cartridge which contains or carries an explosive charge
14 which will explode upon contact with the flesh of a human
15 or an animal. "Cartridge" means a tubular metal case having
16 a projectile affixed at the front thereof and a cap or
17 primer at the rear end thereof, with the propellant
18 contained in such tube between the projectile and the cap;
19 or
20 (12) (Blank); or
21 (13) Carries or possesses on or about his or her person
22 while in a building occupied by a unit of government, a
23 billy club, other weapon of like character, or other
24 instrument of like character intended for use as a weapon.
25 For the purposes of this Section, "billy club" means a
26 short stick or club commonly carried by police officers

SB2858- 142 -LRB099 16420 RLC 40753 b
1 which is either telescopic or constructed of a solid piece
2 of wood or other man-made material.
3 (b) Sentence. A person convicted of a violation of
4subsection 24-1(a)(1) through (5), subsection 24-1(a)(10),
5subsection 24-1(a)(11), or subsection 24-1(a)(13) commits a
6Class A misdemeanor. A person convicted of a violation of
7subsection 24-1(a)(8) or 24-1(a)(9) commits a Class 4 felony; a
8person convicted of a violation of subsection 24-1(a)(6) or
924-1(a)(7)(ii) or (iii) commits a Class 3 felony. A person
10convicted of a violation of subsection 24-1(a)(7)(i) commits a
11Class 2 felony and shall be sentenced to a term of imprisonment
12of not less than 3 years and not more than 7 years, unless the
13weapon is possessed in the passenger compartment of a motor
14vehicle as defined in Section 1-146 of the Illinois Vehicle
15Code, or on the person, while the weapon is loaded, in which
16case it shall be a Class X felony. A person convicted of a
17second or subsequent violation of subsection 24-1(a)(4),
1824-1(a)(8), 24-1(a)(9), or 24-1(a)(10) commits a Class 2 3
19felony. The possession of each weapon in violation of this
20Section constitutes a single and separate violation.
21 (c) Violations in specific places.
22 (1) A person who violates subsection 24-1(a)(6) or
23 24-1(a)(7) in any school, regardless of the time of day or
24 the time of year, in residential property owned, operated
25 or managed by a public housing agency or leased by a public
26 housing agency as part of a scattered site or mixed-income

SB2858- 143 -LRB099 16420 RLC 40753 b
1 development, in a public park, in a courthouse, on the real
2 property comprising any school, regardless of the time of
3 day or the time of year, on residential property owned,
4 operated or managed by a public housing agency or leased by
5 a public housing agency as part of a scattered site or
6 mixed-income development, on the real property comprising
7 any public park, on the real property comprising any
8 courthouse, in any conveyance owned, leased or contracted
9 by a school to transport students to or from school or a
10 school related activity, in any conveyance owned, leased,
11 or contracted by a public transportation agency, or on any
12 public way within 1,000 feet of the real property
13 comprising any school, public park, courthouse, public
14 transportation facility, or residential property owned,
15 operated, or managed by a public housing agency or leased
16 by a public housing agency as part of a scattered site or
17 mixed-income development commits a Class 2 felony and shall
18 be sentenced to a term of imprisonment of not less than 5 3
19 years and not more than 9 7 years.
20 (1.5) A person who violates subsection 24-1(a)(4),
21 24-1(a)(9), or 24-1(a)(10) in any school, regardless of the
22 time of day or the time of year, in residential property
23 owned, operated, or managed by a public housing agency or
24 leased by a public housing agency as part of a scattered
25 site or mixed-income development, in a public park, in a
26 courthouse, on the real property comprising any school,

SB2858- 144 -LRB099 16420 RLC 40753 b
1 regardless of the time of day or the time of year, on
2 residential property owned, operated, or managed by a
3 public housing agency or leased by a public housing agency
4 as part of a scattered site or mixed-income development, on
5 the real property comprising any public park, on the real
6 property comprising any courthouse, in any conveyance
7 owned, leased, or contracted by a school to transport
8 students to or from school or a school related activity, in
9 any conveyance owned, leased, or contracted by a public
10 transportation agency, or on any public way within 1,000
11 feet of the real property comprising any school, public
12 park, courthouse, public transportation facility, or
13 residential property owned, operated, or managed by a
14 public housing agency or leased by a public housing agency
15 as part of a scattered site or mixed-income development
16 commits a Class 2 3 felony.
17 (2) A person who violates subsection 24-1(a)(1),
18 24-1(a)(2), or 24-1(a)(3) in any school, regardless of the
19 time of day or the time of year, in residential property
20 owned, operated or managed by a public housing agency or
21 leased by a public housing agency as part of a scattered
22 site or mixed-income development, in a public park, in a
23 courthouse, on the real property comprising any school,
24 regardless of the time of day or the time of year, on
25 residential property owned, operated or managed by a public
26 housing agency or leased by a public housing agency as part

SB2858- 145 -LRB099 16420 RLC 40753 b
1 of a scattered site or mixed-income development, on the
2 real property comprising any public park, on the real
3 property comprising any courthouse, in any conveyance
4 owned, leased or contracted by a school to transport
5 students to or from school or a school related activity, in
6 any conveyance owned, leased, or contracted by a public
7 transportation agency, or on any public way within 1,000
8 feet of the real property comprising any school, public
9 park, courthouse, public transportation facility, or
10 residential property owned, operated, or managed by a
11 public housing agency or leased by a public housing agency
12 as part of a scattered site or mixed-income development
13 commits a Class 3 4 felony. "Courthouse" means any building
14 that is used by the Circuit, Appellate, or Supreme Court of
15 this State for the conduct of official business.
16 (3) Paragraphs (1), (1.5), and (2) of this subsection
17 (c) shall not apply to law enforcement officers or security
18 officers of such school, college, or university or to
19 students carrying or possessing firearms for use in
20 training courses, parades, hunting, target shooting on
21 school ranges, or otherwise with the consent of school
22 authorities and which firearms are transported unloaded
23 enclosed in a suitable case, box, or transportation
24 package.
25 (4) For the purposes of this subsection (c), "school"
26 means any public or private elementary or secondary school,

SB2858- 146 -LRB099 16420 RLC 40753 b
1 community college, college, or university.
2 (5) For the purposes of this subsection (c), "public
3 transportation agency" means a public or private agency
4 that provides for the transportation or conveyance of
5 persons by means available to the general public, except
6 for transportation by automobiles not used for conveyance
7 of the general public as passengers; and "public
8 transportation facility" means a terminal or other place
9 where one may obtain public transportation.
10 (d) The presence in an automobile other than a public
11omnibus of any weapon, instrument or substance referred to in
12subsection (a)(7) is prima facie evidence that it is in the
13possession of, and is being carried by, all persons occupying
14such automobile at the time such weapon, instrument or
15substance is found, except under the following circumstances:
16(i) if such weapon, instrument or instrumentality is found upon
17the person of one of the occupants therein; or (ii) if such
18weapon, instrument or substance is found in an automobile
19operated for hire by a duly licensed driver in the due, lawful
20and proper pursuit of his trade, then such presumption shall
21not apply to the driver.
22 (e) Exemptions. Crossbows, Common or Compound bows and
23Underwater Spearguns are exempted from the definition of
24ballistic knife as defined in paragraph (1) of subsection (a)
25of this Section.
26(Source: P.A. 99-29, eff. 7-10-15.)

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1 (720 ILCS 5/24-1.2) (from Ch. 38, par. 24-1.2)
2 Sec. 24-1.2. Aggravated discharge of a firearm.
3 (a) A person commits aggravated discharge of a firearm when
4he or she knowingly or intentionally:
5 (1) Discharges a firearm at or into a building he or
6 she knows or reasonably should know to be occupied and the
7 firearm is discharged from a place or position outside that
8 building;
9 (2) Discharges a firearm in the direction of another
10 person or in the direction of a vehicle he or she knows or
11 reasonably should know to be occupied by a person;
12 (3) Discharges a firearm in the direction of a person
13 he or she knows to be a peace officer, a community policing
14 volunteer, a correctional institution employee, or a
15 fireman while the officer, volunteer, employee or fireman
16 is engaged in the execution of any of his or her official
17 duties, or to prevent the officer, volunteer, employee or
18 fireman from performing his or her official duties, or in
19 retaliation for the officer, volunteer, employee or
20 fireman performing his or her official duties;
21 (4) Discharges a firearm in the direction of a vehicle
22 he or she knows to be occupied by a peace officer, a person
23 summoned or directed by a peace officer, a correctional
24 institution employee or a fireman while the officer,
25 employee or fireman is engaged in the execution of any of

SB2858- 148 -LRB099 16420 RLC 40753 b
1 his or her official duties, or to prevent the officer,
2 employee or fireman from performing his or her official
3 duties, or in retaliation for the officer, employee or
4 fireman performing his or her official duties;
5 (5) Discharges a firearm in the direction of a person
6 he or she knows to be an emergency medical technician -
7 ambulance, emergency medical technician - intermediate,
8 emergency medical technician - paramedic, ambulance
9 driver, or other medical assistance or first aid personnel,
10 employed by a municipality or other governmental unit,
11 while the emergency medical technician - ambulance,
12 emergency medical technician - intermediate, emergency
13 medical technician - paramedic, ambulance driver, or other
14 medical assistance or first aid personnel is engaged in the
15 execution of any of his or her official duties, or to
16 prevent the emergency medical technician - ambulance,
17 emergency medical technician - intermediate, emergency
18 medical technician - paramedic, ambulance driver, or other
19 medical assistance or first aid personnel from performing
20 his or her official duties, or in retaliation for the
21 emergency medical technician - ambulance, emergency
22 medical technician - intermediate, emergency medical
23 technician - paramedic, ambulance driver, or other medical
24 assistance or first aid personnel performing his or her
25 official duties;
26 (6) Discharges a firearm in the direction of a vehicle

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1 he or she knows to be occupied by an emergency medical
2 technician - ambulance, emergency medical technician -
3 intermediate, emergency medical technician - paramedic,
4 ambulance driver, or other medical assistance or first aid
5 personnel, employed by a municipality or other
6 governmental unit, while the emergency medical technician -
7 ambulance, emergency medical technician - intermediate,
8 emergency medical technician - paramedic, ambulance
9 driver, or other medical assistance or first aid personnel
10 is engaged in the execution of any of his or her official
11 duties, or to prevent the emergency medical technician -
12 ambulance, emergency medical technician - intermediate,
13 emergency medical technician - paramedic, ambulance
14 driver, or other medical assistance or first aid personnel
15 from performing his or her official duties, or in
16 retaliation for the emergency medical technician -
17 ambulance, emergency medical technician - intermediate,
18 emergency medical technician - paramedic, ambulance
19 driver, or other medical assistance or first aid personnel
20 performing his or her official duties;
21 (7) Discharges a firearm in the direction of a person
22 he or she knows to be a teacher or other person employed in
23 any school and the teacher or other employee is upon the
24 grounds of a school or grounds adjacent to a school, or is
25 in any part of a building used for school purposes;
26 (8) Discharges a firearm in the direction of a person

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1 he or she knows to be an emergency management worker while
2 the emergency management worker is engaged in the execution
3 of any of his or her official duties, or to prevent the
4 emergency management worker from performing his or her
5 official duties, or in retaliation for the emergency
6 management worker performing his or her official duties; or
7 (9) Discharges a firearm in the direction of a vehicle
8 he or she knows to be occupied by an emergency management
9 worker while the emergency management worker is engaged in
10 the execution of any of his or her official duties, or to
11 prevent the emergency management worker from performing
12 his or her official duties, or in retaliation for the
13 emergency management worker performing his or her official
14 duties.
15 (b) A violation of subsection (a)(1) or subsection (a)(2)
16of this Section is a Class 1 felony. A violation of subsection
17(a)(1) or (a)(2) of this Section committed in a school, on the
18real property comprising a school, within 1,000 feet of the
19real property comprising a school, at a school related activity
20or on or within 1,000 feet of any conveyance owned, leased, or
21contracted by a school to transport students to or from school
22or a school related activity, regardless of the time of day or
23time of year that the offense was committed is a Class X felony
24for which the sentence shall be a term of imprisonment of not
25less than 8 years. A violation of subsection (a)(3), (a)(4),
26(a)(5), (a)(6), (a)(7), (a)(8), or (a)(9) of this Section is a

SB2858- 151 -LRB099 16420 RLC 40753 b
1Class X felony for which the sentence shall be a term of
2imprisonment of no less than 10 years and not more than 45
3years.
4 (c) For purposes of this Section:
5 "School" means a public or private elementary or secondary
6school, community college, college, or university.
7 "School related activity" means any sporting, social,
8academic, or other activity for which students' attendance or
9participation is sponsored, organized, or funded in whole or in
10part by a school or school district.
11(Source: P.A. 94-243, eff. 1-1-06.)
12 (720 ILCS 5/24-1.6)
13 Sec. 24-1.6. Aggravated unlawful use of a weapon.
14 (a) A person commits the offense of aggravated unlawful use
15of a weapon when he or she knowingly:
16 (1) Carries on or about his or her person or in any
17 vehicle or concealed on or about his or her person except
18 when on his or her land or in his or her abode, legal
19 dwelling, or fixed place of business, or on the land or in
20 the legal dwelling of another person as an invitee with
21 that person's permission, any pistol, revolver, stun gun or
22 taser or other firearm; or
23 (2) Carries or possesses on or about his or her person,
24 upon any public street, alley, or other public lands within
25 the corporate limits of a city, village or incorporated

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1 town, except when an invitee thereon or therein, for the
2 purpose of the display of such weapon or the lawful
3 commerce in weapons, or except when on his or her own land
4 or in his or her own abode, legal dwelling, or fixed place
5 of business, or on the land or in the legal dwelling of
6 another person as an invitee with that person's permission,
7 any pistol, revolver, stun gun or taser or other firearm;
8 and
9 (3) One of the following factors is present:
10 (A) the firearm, other than a pistol, revolver, or
11 handgun, possessed was uncased, loaded, and
12 immediately accessible at the time of the offense; or
13 (A-5) the pistol, revolver, or handgun possessed
14 was uncased, loaded, and immediately accessible at the
15 time of the offense and the person possessing the
16 pistol, revolver, or handgun has not been issued a
17 currently valid license under the Firearm Concealed
18 Carry Act; or
19 (B) the firearm, other than a pistol, revolver, or
20 handgun, possessed was uncased, unloaded, and the
21 ammunition for the weapon was immediately accessible
22 at the time of the offense; or
23 (B-5) the pistol, revolver, or handgun possessed
24 was uncased, unloaded, and the ammunition for the
25 weapon was immediately accessible at the time of the
26 offense and the person possessing the pistol,

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1 revolver, or handgun has not been issued a currently
2 valid license under the Firearm Concealed Carry Act; or
3 (C) the person possessing the firearm has not been
4 issued a currently valid Firearm Owner's
5 Identification Card; or
6 (D) the person possessing the weapon was
7 previously adjudicated a delinquent minor under the
8 Juvenile Court Act of 1987 for an act that if committed
9 by an adult would be a felony; or
10 (E) the person possessing the weapon was engaged in
11 a misdemeanor violation of the Cannabis Control Act, in
12 a misdemeanor violation of the Illinois Controlled
13 Substances Act, or in a misdemeanor violation of the
14 Methamphetamine Control and Community Protection Act;
15 or
16 (F) (blank); or
17 (G) the person possessing the weapon had a order of
18 protection issued against him or her within the
19 previous 2 years; or
20 (H) the person possessing the weapon was engaged in
21 the commission or attempted commission of a
22 misdemeanor involving the use or threat of violence
23 against the person or property of another; or
24 (I) the person possessing the weapon was under 21
25 years of age and in possession of a handgun, unless the
26 person under 21 is engaged in lawful activities under

SB2858- 154 -LRB099 16420 RLC 40753 b
1 the Wildlife Code or described in subsection
2 24-2(b)(1), (b)(3), or 24-2(f).
3 (a-5) "Handgun" as used in this Section has the meaning
4given to it in Section 5 of the Firearm Concealed Carry Act.
5 (b) "Stun gun or taser" as used in this Section has the
6same definition given to it in Section 24-1 of this Code.
7 (c) This Section does not apply to or affect the
8transportation or possession of weapons that:
9 (i) are broken down in a non-functioning state; or
10 (ii) are not immediately accessible; or
11 (iii) are unloaded and enclosed in a case, firearm
12 carrying box, shipping box, or other container by a person
13 who has been issued a currently valid Firearm Owner's
14 Identification Card.
15 (d) Sentence.
16 (1) Aggravated unlawful use of a weapon is a Class 3 4
17 felony; a second or subsequent offense is a Class 2 felony
18 for which the person shall be sentenced to a term of
19 imprisonment of not less than 4 3 years and not more than
20 10 7 years.
21 (2) Except as otherwise provided in paragraphs (3) and
22 (4) of this subsection (d), a first offense of aggravated
23 unlawful use of a weapon committed with a firearm by a
24 person 18 years of age or older where the factors listed in
25 both items (A) and (C) or both items (A-5) and (C) of
26 paragraph (3) of subsection (a) are present is a Class 3 4

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1 felony, for which the person shall be sentenced to a term
2 of imprisonment of not less than one year and not more than
3 3 years.
4 (3) Aggravated unlawful use of a weapon by a person who
5 has been previously convicted of a felony in this State or
6 another jurisdiction is a Class 2 felony for which the
7 person shall be sentenced to a term of imprisonment of not
8 less than 5 3 years and not more than 10 7 years.
9 (4) Aggravated unlawful use of a weapon while wearing
10 or in possession of body armor as defined in Section 33F-1
11 by a person who has not been issued a valid Firearms
12 Owner's Identification Card in accordance with Section 5 of
13 the Firearm Owners Identification Card Act is a Class X
14 felony.
15 (e) The possession of each firearm in violation of this
16Section constitutes a single and separate violation.
17(Source: P.A. 98-63, eff. 7-9-13.)
18 (720 ILCS 5/24-3) (from Ch. 38, par. 24-3)
19 Sec. 24-3. Unlawful sale or delivery of firearms.
20 (A) A person commits the offense of unlawful sale or
21delivery of firearms when he or she knowingly does any of the
22following:
23 (a) Sells or gives any firearm of a size which may be
24 concealed upon the person to any person under 18 years of
25 age.

SB2858- 156 -LRB099 16420 RLC 40753 b
1 (b) Sells or gives any firearm to a person under 21
2 years of age who has been convicted of a misdemeanor other
3 than a traffic offense or adjudged delinquent.
4 (c) Sells or gives any firearm to any narcotic addict.
5 (d) Sells or gives any firearm to any person who has
6 been convicted of a felony under the laws of this or any
7 other jurisdiction.
8 (e) Sells or gives any firearm to any person who has
9 been a patient in a mental institution within the past 5
10 years. In this subsection (e):
11 "Mental institution" means any hospital,
12 institution, clinic, evaluation facility, mental
13 health center, or part thereof, which is used primarily
14 for the care or treatment of persons with mental
15 illness.
16 "Patient in a mental institution" means the person
17 was admitted, either voluntarily or involuntarily, to
18 a mental institution for mental health treatment,
19 unless the treatment was voluntary and solely for an
20 alcohol abuse disorder and no other secondary
21 substance abuse disorder or mental illness.
22 (f) Sells or gives any firearms to any person who is a
23 person with an intellectual disability.
24 (g) Delivers any firearm of a size which may be
25 concealed upon the person, incidental to a sale, without
26 withholding delivery of such firearm for at least 72 hours

SB2858- 157 -LRB099 16420 RLC 40753 b
1 after application for its purchase has been made, or
2 delivers any rifle, shotgun or other long gun, or a stun
3 gun or taser, incidental to a sale, without withholding
4 delivery of such rifle, shotgun or other long gun, or a
5 stun gun or taser for at least 24 hours after application
6 for its purchase has been made. However, this paragraph (g)
7 does not apply to: (1) the sale of a firearm to a law
8 enforcement officer if the seller of the firearm knows that
9 the person to whom he or she is selling the firearm is a
10 law enforcement officer or the sale of a firearm to a
11 person who desires to purchase a firearm for use in
12 promoting the public interest incident to his or her
13 employment as a bank guard, armed truck guard, or other
14 similar employment; (2) a mail order sale of a firearm from
15 a federally licensed firearms dealer to a nonresident of
16 Illinois under which the firearm is mailed to a federally
17 licensed firearms dealer outside the boundaries of
18 Illinois; (3) the sale of a firearm to a nonresident of
19 Illinois while at a firearm showing or display recognized
20 by the Illinois Department of State Police; (4) the sale of
21 a firearm to a dealer licensed as a federal firearms dealer
22 under Section 923 of the federal Gun Control Act of 1968
23 (18 U.S.C. 923); or (5) the transfer or sale of any rifle,
24 shotgun, or other long gun to a resident registered
25 competitor or attendee or non-resident registered
26 competitor or attendee by any dealer licensed as a federal

SB2858- 158 -LRB099 16420 RLC 40753 b
1 firearms dealer under Section 923 of the federal Gun
2 Control Act of 1968 at competitive shooting events held at
3 the World Shooting Complex sanctioned by a national
4 governing body. For purposes of transfers or sales under
5 subparagraph (5) of this paragraph (g), the Department of
6 Natural Resources shall give notice to the Department of
7 State Police at least 30 calendar days prior to any
8 competitive shooting events at the World Shooting Complex
9 sanctioned by a national governing body. The notification
10 shall be made on a form prescribed by the Department of
11 State Police. The sanctioning body shall provide a list of
12 all registered competitors and attendees at least 24 hours
13 before the events to the Department of State Police. Any
14 changes to the list of registered competitors and attendees
15 shall be forwarded to the Department of State Police as
16 soon as practicable. The Department of State Police must
17 destroy the list of registered competitors and attendees no
18 later than 30 days after the date of the event. Nothing in
19 this paragraph (g) relieves a federally licensed firearm
20 dealer from the requirements of conducting a NICS
21 background check through the Illinois Point of Contact
22 under 18 U.S.C. 922(t). For purposes of this paragraph (g),
23 "application" means when the buyer and seller reach an
24 agreement to purchase a firearm. For purposes of this
25 paragraph (g), "national governing body" means a group of
26 persons who adopt rules and formulate policy on behalf of a

SB2858- 159 -LRB099 16420 RLC 40753 b
1 national firearm sporting organization.
2 (h) While holding any license as a dealer, importer,
3 manufacturer or pawnbroker under the federal Gun Control
4 Act of 1968, manufactures, sells or delivers to any
5 unlicensed person a handgun having a barrel, slide, frame
6 or receiver which is a die casting of zinc alloy or any
7 other nonhomogeneous metal which will melt or deform at a
8 temperature of less than 800 degrees Fahrenheit. For
9 purposes of this paragraph, (1) "firearm" is defined as in
10 the Firearm Owners Identification Card Act; and (2)
11 "handgun" is defined as a firearm designed to be held and
12 fired by the use of a single hand, and includes a
13 combination of parts from which such a firearm can be
14 assembled.
15 (i) Sells or gives a firearm of any size to any person
16 under 18 years of age who does not possess a valid Firearm
17 Owner's Identification Card.
18 (i-5) While holding a license under the Federal Gun
19 Control Act of 1968, sells or gives with intent to transfer
20 more than one firearm to a person within any 30-day period
21 or sells or gives with intent to transfer a firearm to the
22 person he or she knows or has reasonable cause to believe
23 has received a firearm within the previous 30 days unless
24 the receipt of multiple firearms is exempted under
25 subsection (c) or (d) of Section 24-3.1A. It is an
26 affirmative defense to a violation of this subsection that

SB2858- 160 -LRB099 16420 RLC 40753 b
1 the transferor in good faith relied on the records of the
2 Department of State Police in concluding that the
3 transferee had not transferred or received a firearm within
4 the previous 30 days or that multiple purchases were
5 authorized by subsection (b) of Section 24-3.1A, or relied
6 in good faith on the records of a local law enforcement
7 agency that the transfer was authorized by subsection (c)
8 of Section 24-3.1A.
9 (j) Sells or gives a firearm while engaged in the
10 business of selling firearms at wholesale or retail without
11 being licensed as a federal firearms dealer under Section
12 923 of the federal Gun Control Act of 1968 (18 U.S.C. 923).
13 In this paragraph (j):
14 A person "engaged in the business" means a person who
15 devotes time, attention, and labor to engaging in the
16 activity as a regular course of trade or business with the
17 principal objective of livelihood and profit, but does not
18 include a person who makes occasional repairs of firearms
19 or who occasionally fits special barrels, stocks, or
20 trigger mechanisms to firearms.
21 "With the principal objective of livelihood and
22 profit" means that the intent underlying the sale or
23 disposition of firearms is predominantly one of obtaining
24 livelihood and pecuniary gain, as opposed to other intents,
25 such as improving or liquidating a personal firearms
26 collection; however, proof of profit shall not be required

SB2858- 161 -LRB099 16420 RLC 40753 b
1 as to a person who engages in the regular and repetitive
2 purchase and disposition of firearms for criminal purposes
3 or terrorism.
4 (k) Sells or transfers ownership of a firearm to a
5 person who does not display to the seller or transferor of
6 the firearm either: (1) a currently valid Firearm Owner's
7 Identification Card that has previously been issued in the
8 transferee's name by the Department of State Police under
9 the provisions of the Firearm Owners Identification Card
10 Act; or (2) a currently valid license to carry a concealed
11 firearm that has previously been issued in the transferee's
12 name by the Department of State Police under the Firearm
13 Concealed Carry Act. This paragraph (k) does not apply to
14 the transfer of a firearm to a person who is exempt from
15 the requirement of possessing a Firearm Owner's
16 Identification Card under Section 2 of the Firearm Owners
17 Identification Card Act. For the purposes of this Section,
18 a currently valid Firearm Owner's Identification Card
19 means (i) a Firearm Owner's Identification Card that has
20 not expired or (ii) an approval number issued in accordance
21 with subsection (a-10) of subsection 3 or Section 3.1 of
22 the Firearm Owners Identification Card Act shall be proof
23 that the Firearm Owner's Identification Card was valid.
24 (1) In addition to the other requirements of this
25 paragraph (k), all persons who are not federally
26 licensed firearms dealers must also have complied with

SB2858- 162 -LRB099 16420 RLC 40753 b
1 subsection (a-10) of Section 3 of the Firearm Owners
2 Identification Card Act by determining the validity of
3 a purchaser's Firearm Owner's Identification Card.
4 (2) All sellers or transferors who have complied
5 with the requirements of subparagraph (1) of this
6 paragraph (k) shall not be liable for damages in any
7 civil action arising from the use or misuse by the
8 transferee of the firearm transferred, except for
9 willful or wanton misconduct on the part of the seller
10 or transferor.
11 (l) Not being entitled to the possession of a firearm,
12 delivers the firearm, knowing it to have been stolen or
13 converted. It may be inferred that a person who possesses a
14 firearm with knowledge that its serial number has been
15 removed or altered has knowledge that the firearm is stolen
16 or converted.
17 (B) Paragraph (h) of subsection (A) does not include
18firearms sold within 6 months after enactment of Public Act
1978-355 (approved August 21, 1973, effective October 1, 1973),
20nor is any firearm legally owned or possessed by any citizen or
21purchased by any citizen within 6 months after the enactment of
22Public Act 78-355 subject to confiscation or seizure under the
23provisions of that Public Act. Nothing in Public Act 78-355
24shall be construed to prohibit the gift or trade of any firearm
25if that firearm was legally held or acquired within 6 months
26after the enactment of that Public Act.

SB2858- 163 -LRB099 16420 RLC 40753 b
1 (B-5) As used in this Section, "sells or gives" means the
2actual or attempted transfer of a firearm, with or without
3consideration, but does not include the lease of a firearm, if
4the firearm is to be used on the lessor's premises, and does
5not include any transfer of possession when the transferor
6maintains supervision and control over the firearm.
7 (B-10) It is an affirmative defense to a violation of
8paragraph (i-5) of subsection (A) that the sales or giving with
9intent to transfer of a firearm was to a transferee who
10received the firearm as an heir, legatee, or beneficiary of or
11in a similar capacity to a deceased person who had owned the
12firearm. Nothing in this paragraph (B-10) makes lawful any
13transfer or possession with intent to transfer of a firearm, or
14any other possession or use of a firearm, in violation of any
15law, other than paragraph (i-5) of subsection (A), or in
16violation of any municipal or county ordinance.
17 (C) Sentence.
18 (1) Any person convicted of unlawful sale or delivery
19 of firearms in violation of paragraph (c), (e), (f), (g),
20 or (h) of subsection (A) commits a Class 4 felony. A person
21 convicted of a violation of subsection (i-5) of subsection
22 (A) of this Section commits a Class A misdemeanor for a
23 first offense and a Class 4 felony for a second or
24 subsequent offense.
25 (2) Any person convicted of unlawful sale or delivery
26 of firearms in violation of paragraph (b) or (i) of

SB2858- 164 -LRB099 16420 RLC 40753 b
1 subsection (A) commits a Class 3 felony.
2 (3) Any person convicted of unlawful sale or delivery
3 of firearms in violation of paragraph (a) of subsection (A)
4 commits a Class 2 felony.
5 (4) Any person convicted of unlawful sale or delivery
6 of firearms in violation of paragraph (a), (b), or (i) of
7 subsection (A) in any school, on the real property
8 comprising a school, within 1,000 feet of the real property
9 comprising a school, at a school related activity, or on or
10 within 1,000 feet of any conveyance owned, leased, or
11 contracted by a school or school district to transport
12 students to or from school or a school related activity,
13 regardless of the time of day or time of year at which the
14 offense was committed, commits a Class 1 felony. Any person
15 convicted of a second or subsequent violation of unlawful
16 sale or delivery of firearms in violation of paragraph (a),
17 (b), or (i) of subsection (A) in any school, on the real
18 property comprising a school, within 1,000 feet of the real
19 property comprising a school, at a school related activity,
20 or on or within 1,000 feet of any conveyance owned, leased,
21 or contracted by a school or school district to transport
22 students to or from school or a school related activity,
23 regardless of the time of day or time of year at which the
24 offense was committed, commits a Class 1 felony for which
25 the sentence shall be a term of imprisonment of no less
26 than 5 years and no more than 15 years.

SB2858- 165 -LRB099 16420 RLC 40753 b
1 (5) Any person convicted of unlawful sale or delivery
2 of firearms in violation of paragraph (a) or (i) of
3 subsection (A) in residential property owned, operated, or
4 managed by a public housing agency or leased by a public
5 housing agency as part of a scattered site or mixed-income
6 development, in a public park, in a courthouse, on
7 residential property owned, operated, or managed by a
8 public housing agency or leased by a public housing agency
9 as part of a scattered site or mixed-income development, on
10 the real property comprising any public park, on the real
11 property comprising any courthouse, or on any public way
12 within 1,000 feet of the real property comprising any
13 public park, courthouse, or residential property owned,
14 operated, or managed by a public housing agency or leased
15 by a public housing agency as part of a scattered site or
16 mixed-income development commits a Class 2 felony.
17 (6) Any person convicted of unlawful sale or delivery
18 of firearms in violation of paragraph (j) of subsection (A)
19 commits a Class A misdemeanor. A second or subsequent
20 violation is a Class 4 felony.
21 (7) Any person convicted of unlawful sale or delivery
22 of firearms in violation of paragraph (k) of subsection (A)
23 commits a Class 4 felony, except that a violation of
24 subparagraph (1) of paragraph (k) of subsection (A) shall
25 not be punishable as a crime or petty offense. A third or
26 subsequent conviction for a violation of paragraph (k) of

SB2858- 166 -LRB099 16420 RLC 40753 b
1 subsection (A) is a Class 1 felony.
2 (8) A person 18 years of age or older convicted of
3 unlawful sale or delivery of firearms in violation of
4 paragraph (a) or (i) of subsection (A), when the firearm
5 that was sold or given to another person under 18 years of
6 age was used in the commission of or attempt to commit a
7 forcible felony, shall be fined or imprisoned, or both, not
8 to exceed the maximum provided for the most serious
9 forcible felony so committed or attempted by the person
10 under 18 years of age who was sold or given the firearm.
11 (9) Any person convicted of unlawful sale or delivery
12 of firearms in violation of paragraph (d) of subsection (A)
13 commits a Class 3 felony.
14 (10) Any person convicted of unlawful sale or delivery
15 of firearms in violation of paragraph (l) of subsection (A)
16 commits a Class 2 felony if the delivery is of one firearm.
17 Any person convicted of unlawful sale or delivery of
18 firearms in violation of paragraph (l) of subsection (A)
19 commits a Class 1 felony if the delivery is of not less
20 than 2 and not more than 5 firearms at the same time or
21 within a one year period. Any person convicted of unlawful
22 sale or delivery of firearms in violation of paragraph (l)
23 of subsection (A) commits a Class X felony for which he or
24 she shall be sentenced to a term of imprisonment of not
25 less than 6 years and not more than 30 years if the
26 delivery is of not less than 6 and not more than 10

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1 firearms at the same time or within a 2 year period. Any
2 person convicted of unlawful sale or delivery of firearms
3 in violation of paragraph (l) of subsection (A) commits a
4 Class X felony for which he or she shall be sentenced to a
5 term of imprisonment of not less than 6 years and not more
6 than 40 years if the delivery is of not less than 11 and
7 not more than 20 firearms at the same time or within a 3
8 year period. Any person convicted of unlawful sale or
9 delivery of firearms in violation of paragraph (l) of
10 subsection (A) commits a Class X felony for which he or she
11 shall be sentenced to a term of imprisonment of not less
12 than 6 years and not more than 50 years if the delivery is
13 of not less than 21 and not more than 30 firearms at the
14 same time or within a 4 year period. Any person convicted
15 of unlawful sale or delivery of firearms in violation of
16 paragraph (l) of subsection (A) commits a Class X felony
17 for which he or she shall be sentenced to a term of
18 imprisonment of not less than 6 years and not more than 60
19 years if the delivery is of 31 or more firearms at the same
20 time or within a 5 year period.
21 (D) For purposes of this Section:
22 "School" means a public or private elementary or secondary
23school, community college, college, or university.
24 "School related activity" means any sporting, social,
25academic, or other activity for which students' attendance or
26participation is sponsored, organized, or funded in whole or in

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1part by a school or school district.
2 (E) A prosecution for a violation of paragraph (k) of
3subsection (A) of this Section may be commenced within 6 years
4after the commission of the offense. A prosecution for a
5violation of this Section other than paragraph (g) of
6subsection (A) of this Section may be commenced within 5 years
7after the commission of the offense defined in the particular
8paragraph.
9(Source: P.A. 98-508, eff. 8-19-13; 99-29, eff. 7-10-15;
1099-143, eff. 7-27-15; revised 10-16-15.)
11 (720 ILCS 5/24-3.1A new)
12 Sec. 24-3.1A. Unlawful acquisition of firearms.
13 (a) Except as exempted in subsections (b) and (c), it is
14unlawful for any person other than a person holding a license
15under the Federal Gun Control Act of 1968, as amended, to
16acquire more than one firearm within any 30-day period.
17 (b) Acquisitions in excess of one firearm within a 30-day
18period may be made upon completion of an enhanced background
19check, as described in this Section, by special application to
20the Department of State Police listing the number and type of
21firearms to be acquired and transferred for lawful business or
22personal use, in a collector series, for collections, as a bulk
23purchase from estate sales, and for similar purposes. The
24application must be signed under oath by the applicant on forms
25provided by the Department of State Police, must state the

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1purpose for the acquisition above the limit, and must require
2satisfactory proof of residency and identity. The application
3is in addition to the firearms transfer report required by the
4Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF). The
5Director of State Police shall adopt rules, under the Illinois
6Administrative Procedure Act, for the implementation of an
7application process for acquisitions of firearms above the
8limit.
9 Upon being satisfied that these requirements have been met,
10the Department of State Police must issue to the applicant a
11nontransferable certificate that is valid for 7 days from the
12date of issue. The certificate must be surrendered to the
13transferor by the prospective transferee before the
14consummation of the transfer and must be kept on file at the
15transferor's place of business for inspection as provided in
16Section 24-4. Upon request of any local law enforcement agency,
17and under its rules, the Department of State Police may certify
18the local law enforcement agency to serve as its agent to
19receive applications and, upon authorization by the Department
20of State Police, issue certificates under this Section.
21Applications and certificates issued under this Section must be
22maintained as records by the Department of State Police, and
23made available to local law enforcement agencies.
24 (c) This Section does not apply to:
25 (1) a law enforcement agency;
26 (2) State and local correctional agencies and

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1 departments;
2 (3) the acquisition of antique firearms as defined by
3 paragraph (4) of Section 1.1 of the Firearm Owners
4 Identification Card Act;
5 (4) a person whose firearm is stolen or irretrievably
6 lost who deems it essential that the firearm be replaced
7 immediately. The person may acquire another firearm, even
8 if the person has previously acquired a firearm within a
9 30-day period, if: (i) the person provides the firearms
10 transferor with a copy of the official police report or a
11 summary of the official police report, on forms provided by
12 the Department of State Police, from the law enforcement
13 agency that took the report of the lost or stolen firearm;
14 (ii) the official police report or summary of the official
15 police report contains the name and address of the firearm
16 owner, the description and serial number of the firearm,
17 the location of the loss or theft, the date of the loss or
18 theft, and the date the loss or theft was reported to the
19 law enforcement agency; and (iii) the date of the loss or
20 theft as reflected on the official police report or summary
21 of the official police report occurred within 30 days of
22 the person's attempt to replace the firearm. The firearm's
23 transferor must attach a copy of the official police report
24 or summary of the official police report to the original
25 copy of the form provided by the Department of State Police
26 completed for the transaction, retain it for the period

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1 prescribed by the Department of State Police, and forward a
2 copy of the documents to the Department of State Police.
3 The documents must be maintained by the Department of State
4 Police and made available to local law enforcement
5 agencies;
6 (5) any branch of the United States Armed Forces,
7 including the Reserves and National Guard;
8 (6) any person who purchases, rents, or leases a
9 firearm and then exchanges it for another firearm provided
10 by a licensed dealer within a 30-day period; or
11 (7) a federal, State, or local historical society,
12 museum, or institutional collector open to the public.
13 (d) For the purposes of this Section, "acquisition" does
14not include the exchange or replacement of a firearm by a
15transferor for a firearm transferred from the transferor by the
16same person seeking the exchange or replacement within the
1730-day period immediately preceding the date of exchange or
18replacement.
19 (e) The exemptions in subsections (b) and (c) are
20affirmative defenses to a violation of subsection (a).
21 (f) A violation of this Section is a Class A misdemeanor
22for a first offense and a Class 4 felony for a second or
23subsequent offense.
24 (720 ILCS 5/24-3.3) (from Ch. 38, par. 24-3.3)
25 Sec. 24-3.3. Unlawful Sale or Delivery of Firearms on the

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1Premises of Any School, regardless of the time of day or the
2time of year, or any conveyance owned, leased or contracted by
3a school to transport students to or from school or a school
4related activity, or residential property owned, operated or
5managed by a public housing agency. Any person 18 years of age
6or older who sells, gives or delivers any firearm to any person
7under 18 years of age in any school, regardless of the time of
8day or the time of year or residential property owned, operated
9or managed by a public housing agency or leased by a public
10housing agency as part of a scattered site or mixed-income
11development, on the real property comprising any school,
12regardless of the time of day or the time of year or
13residential property owned, operated or managed by a public
14housing agency or leased by a public housing agency as part of
15a scattered site or mixed-income development commits a Class 2
163 felony. School is defined, for the purposes of this Section,
17as any public or private elementary or secondary school,
18community college, college or university. This does not apply
19to peace officers or to students carrying or possessing
20firearms for use in school training courses, parades, target
21shooting on school ranges, or otherwise with the consent of
22school authorities and which firearms are transported unloaded
23and enclosed in a suitable case, box or transportation package.
24(Source: P.A. 91-673, eff. 12-22-99.)
25 (720 ILCS 5/24.8-2.5 new)

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1 Sec. 24.8-2.5. Unlawful possession of air rifle in a school
2or school-related activity.
3 (a) A person not a law enforcement officer commits unlawful
4possession of an air rifle in a school or school-related
5activity when he or she knowingly possesses or knowingly has
6under his or control in a motor vehicle an air rifle capable of
7discharging a shot or pellet by whatever means in a school or
8school-related activity without the written authorization of
9the board or officer in charge of the school.
10 (b) For purposes of this Section:
11 "School" means a public or private elementary or
12 secondary school, community college, college, or
13 university.
14 "School-related activity" means any sporting, social,
15 academic, or other activity for which students' attendance
16 or participation is sponsored, organized, or funded in
17 whole or in part by a school or school district.
18 (720 ILCS 5/24.8-5)
19 Sec. 24.8-5. Sentence. A violation of this Article is a
20petty offense, except Section 24.8-2.5 which is a Class A
21misdemeanor. The State Police or any sheriff or police officer
22shall seize, take, remove or cause to be removed at the expense
23of the owner, any air rifle sold or used in any manner in
24violation of this Article.
25(Source: P.A. 97-1108, eff. 1-1-13.)

SB2858- 174 -LRB099 16420 RLC 40753 b
1 Section 99. Effective date. This Act takes effect upon
2becoming law.

SB2858- 175 -LRB099 16420 RLC 40753 b
1 INDEX
2 Statutes amended in order of appearance