101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB4234

Introduced , by Rep. Maurice A. West, II

SYNOPSIS AS INTRODUCED:
30 ILCS 105/5.930 new
30 ILCS 105/6z-114 new
35 ILCS 105/3-10
35 ILCS 105/9 from Ch. 120, par. 439.9
35 ILCS 110/3-10 from Ch. 120, par. 439.33-10
35 ILCS 110/9 from Ch. 120, par. 439.39
35 ILCS 115/3-10 from Ch. 120, par. 439.103-10
35 ILCS 115/9 from Ch. 120, par. 439.109
35 ILCS 120/2-10
35 ILCS 120/3 from Ch. 120, par. 442

Amends the State Finance Act to create the Mental Health Services Fund as a special fund in the State treasury. Provides that moneys in the Mental Health Services Fund shall be distributed each month to the counties of the State for certain specified purposes. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Imposes a surcharge of 1% of the selling price on firearm ammunition. Provides that moneys from the surcharge shall be deposited into the Mental Health Services Fund. Effective immediately.
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FISCAL NOTE ACT MAY APPLY

A BILL FOR

HB4234LRB101 15567 HLH 64912 b
1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 5. The State Finance Act is amended by adding
5Sections 5.930 and 6z-114 as follows:
6 (30 ILCS 105/5.930 new)
7 Sec. 5.930. The Mental Health Services Fund.
8 (30 ILCS 105/6z-114 new)
9 Sec. 6z-114. The Mental Health Services Fund; creation. The
10Mental Health Services Fund is created as a special fund in the
11State treasury. Moneys in the Fund shall be distributed each
12month to the counties of the State based on each county's
13proportionate share of total ammunition sales for the previous
14month. On and after August 1, 2020, as soon as possible after
15the first day of each month, the Department of Revenue shall
16certify to the State Comptroller and the State Treasurer the
17amount to be distributed to each county under this Section.
18Moneys distributed to counties under this Section shall be used
19as follows: (i) 50% of the funds shall be used to support
20programs that address mental health issues affecting children,
21teens, and young adults, with preference given to programs that
22are led by child and adolescent psychologists or child and

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1adolescent psychiatrists; and (ii) 50% of the funds shall be
2used to support programs that are targeted towards adults with
3serious and persistent mental illnesses, including, but not
4limited to, schizophrenia, depression, and bipolar disorder,
5with equal consideration given to programs providing
6medium-to-long-term psychiatric rehabilitation services and
7programs providing short-term crisis intervention services.
8Programs within juvenile detention centers and adult jails that
9meet the criteria of this Section may be considered for funding
10under this Section.
11 Section 10. The Use Tax Act is amended by changing Sections
123-10 and 9 as follows:
13 (35 ILCS 105/3-10)
14 Sec. 3-10. Rate of tax. Unless otherwise provided in this
15Section, the tax imposed by this Act is at the rate of 6.25% of
16either the selling price or the fair market value, if any, of
17the tangible personal property. In all cases where property
18functionally used or consumed is the same as the property that
19was purchased at retail, then the tax is imposed on the selling
20price of the property. In all cases where property functionally
21used or consumed is a by-product or waste product that has been
22refined, manufactured, or produced from property purchased at
23retail, then the tax is imposed on the lower of the fair market
24value, if any, of the specific property so used in this State

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1or on the selling price of the property purchased at retail.
2For purposes of this Section "fair market value" means the
3price at which property would change hands between a willing
4buyer and a willing seller, neither being under any compulsion
5to buy or sell and both having reasonable knowledge of the
6relevant facts. The fair market value shall be established by
7Illinois sales by the taxpayer of the same property as that
8functionally used or consumed, or if there are no such sales by
9the taxpayer, then comparable sales or purchases of property of
10like kind and character in Illinois.
11 Beginning on July 1, 2000 and through December 31, 2000,
12with respect to motor fuel, as defined in Section 1.1 of the
13Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
14the Use Tax Act, the tax is imposed at the rate of 1.25%.
15 Beginning on August 6, 2010 through August 15, 2010, with
16respect to sales tax holiday items as defined in Section 3-6 of
17this Act, the tax is imposed at the rate of 1.25%.
18 With respect to gasohol, the tax imposed by this Act
19applies to (i) 70% of the proceeds of sales made on or after
20January 1, 1990, and before July 1, 2003, (ii) 80% of the
21proceeds of sales made on or after July 1, 2003 and on or
22before July 1, 2017, and (iii) 100% of the proceeds of sales
23made thereafter. If, at any time, however, the tax under this
24Act on sales of gasohol is imposed at the rate of 1.25%, then
25the tax imposed by this Act applies to 100% of the proceeds of
26sales of gasohol made during that time.

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1 With respect to majority blended ethanol fuel, the tax
2imposed by this Act does not apply to the proceeds of sales
3made on or after July 1, 2003 and on or before December 31,
42023 but applies to 100% of the proceeds of sales made
5thereafter.
6 With respect to biodiesel blends with no less than 1% and
7no more than 10% biodiesel, the tax imposed by this Act applies
8to (i) 80% of the proceeds of sales made on or after July 1,
92003 and on or before December 31, 2018 and (ii) 100% of the
10proceeds of sales made thereafter. If, at any time, however,
11the tax under this Act on sales of biodiesel blends with no
12less than 1% and no more than 10% biodiesel is imposed at the
13rate of 1.25%, then the tax imposed by this Act applies to 100%
14of the proceeds of sales of biodiesel blends with no less than
151% and no more than 10% biodiesel made during that time.
16 With respect to 100% biodiesel and biodiesel blends with
17more than 10% but no more than 99% biodiesel, the tax imposed
18by this Act does not apply to the proceeds of sales made on or
19after July 1, 2003 and on or before December 31, 2023 but
20applies to 100% of the proceeds of sales made thereafter.
21 With respect to food for human consumption that is to be
22consumed off the premises where it is sold (other than
23alcoholic beverages, food consisting of or infused with adult
24use cannabis, soft drinks, and food that has been prepared for
25immediate consumption) and prescription and nonprescription
26medicines, drugs, medical appliances, products classified as

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1Class III medical devices by the United States Food and Drug
2Administration that are used for cancer treatment pursuant to a
3prescription, as well as any accessories and components related
4to those devices, modifications to a motor vehicle for the
5purpose of rendering it usable by a person with a disability,
6and insulin, urine testing materials, syringes, and needles
7used by diabetics, for human use, the tax is imposed at the
8rate of 1%. For the purposes of this Section, until September
91, 2009: the term "soft drinks" means any complete, finished,
10ready-to-use, non-alcoholic drink, whether carbonated or not,
11including but not limited to soda water, cola, fruit juice,
12vegetable juice, carbonated water, and all other preparations
13commonly known as soft drinks of whatever kind or description
14that are contained in any closed or sealed bottle, can, carton,
15or container, regardless of size; but "soft drinks" does not
16include coffee, tea, non-carbonated water, infant formula,
17milk or milk products as defined in the Grade A Pasteurized
18Milk and Milk Products Act, or drinks containing 50% or more
19natural fruit or vegetable juice.
20 Notwithstanding any other provisions of this Act,
21beginning September 1, 2009, "soft drinks" means non-alcoholic
22beverages that contain natural or artificial sweeteners. "Soft
23drinks" do not include beverages that contain milk or milk
24products, soy, rice or similar milk substitutes, or greater
25than 50% of vegetable or fruit juice by volume.
26 Until August 1, 2009, and notwithstanding any other

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

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1lotions and screens, unless those products are available by
2prescription only, regardless of whether the products meet the
3definition of "over-the-counter-drugs". For the purposes of
4this paragraph, "over-the-counter-drug" means a drug for human
5use that contains a label that identifies the product as a drug
6as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
7label includes:
8 (A) A "Drug Facts" panel; or
9 (B) A statement of the "active ingredient(s)" with a
10 list of those ingredients contained in the compound,
11 substance or preparation.
12 Beginning on the effective date of this amendatory Act of
13the 98th General Assembly, "prescription and nonprescription
14medicines and drugs" includes medical cannabis purchased from a
15registered dispensing organization under the Compassionate Use
16of Medical Cannabis Program Act.
17 As used in this Section, "adult use cannabis" means
18cannabis subject to tax under the Cannabis Cultivation
19Privilege Tax Law and the Cannabis Purchaser Excise Tax Law and
20does not include cannabis subject to tax under the
21Compassionate Use of Medical Cannabis Program Act.
22 Beginning July 1, 2020, in addition to all other rates of
23tax imposed under this Act, a surcharge of 1% is imposed on the
24selling price of firearm ammunition. "Firearm ammunition" has
25the meaning given to that term under Section 31A-0.1 of the
26Criminal Code of 2012.

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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. 100-22, eff. 7-6-17; 101-363, eff. 8-9-19;
9101-593, eff. 12-4-19.)
10 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
11 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
12and trailers that are required to be registered with an agency
13of this State, each retailer required or authorized to collect
14the tax imposed by this Act shall pay to the Department the
15amount of such tax (except as otherwise provided) at the time
16when he is required to file his return for the period during
17which such tax was collected, less a discount of 2.1% prior to
18January 1, 1990, and 1.75% on and after January 1, 1990, or $5
19per calendar year, whichever is greater, which is allowed to
20reimburse the retailer for expenses incurred in collecting the
21tax, keeping records, preparing and filing returns, remitting
22the tax and supplying data to the Department on request. The
23discount under this Section is not allowed for the 1.25%
24portion of taxes paid on aviation fuel that is subject to the
25revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.

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147133. In the case of retailers who report and pay the tax on a
2transaction by transaction basis, as provided in this Section,
3such discount shall be taken with each such tax remittance
4instead of when such retailer files his periodic return. The
5discount allowed under this Section is allowed only for returns
6that are filed in the manner required by this Act. The
7Department may disallow the discount for retailers whose
8certificate of registration is revoked at the time the return
9is filed, but only if the Department's decision to revoke the
10certificate of registration has become final. A retailer need
11not remit that part of any tax collected by him to the extent
12that he is required to remit and does remit the tax imposed by
13the Retailers' Occupation Tax Act, with respect to the sale of
14the same property.
15 Where such tangible personal property is sold under a
16conditional sales contract, or under any other form of sale
17wherein the payment of the principal sum, or a part thereof, is
18extended beyond the close of the period for which the return is
19filed, the retailer, in collecting the tax (except as to motor
20vehicles, watercraft, aircraft, and trailers that are required
21to be registered with an agency of this State), may collect for
22each tax return period, only the tax applicable to that part of
23the selling price actually received during such tax return
24period.
25 Except as provided in this Section, on or before the
26twentieth day of each calendar month, such retailer shall file

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1a return for the preceding calendar month. Such return shall be
2filed on forms prescribed by the Department and shall furnish
3such information as the Department may reasonably require. On
4and after January 1, 2018, except for returns for motor
5vehicles, watercraft, aircraft, and trailers that are required
6to be registered with an agency of this State, with respect to
7retailers whose annual gross receipts average $20,000 or more,
8all returns required to be filed pursuant to this Act shall be
9filed electronically. Retailers who demonstrate that they do
10not have access to the Internet or demonstrate hardship in
11filing electronically may petition the Department to waive the
12electronic filing requirement.
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;
6 5-5. The signature of the taxpayer; and
7 6. Such other reasonable information as the Department
8 may require.
9 Each retailer required or authorized to collect the tax
10imposed by this Act on aviation fuel sold at retail in this
11State during the preceding calendar month shall, instead of
12reporting and paying tax on aviation fuel as otherwise required
13by this Section, report and pay such tax on a separate aviation
14fuel tax return. The requirements related to the return shall
15be as otherwise provided in this Section. Notwithstanding any
16other provisions of this Act to the contrary, retailers
17collecting tax on aviation fuel shall file all aviation fuel
18tax returns and shall make all aviation fuel tax payments by
19electronic means in the manner and form required by the
20Department. For purposes of this Section, "aviation fuel" means
21jet fuel and aviation gasoline.
22 If a taxpayer fails to sign a return within 30 days after
23the proper notice and demand for signature by the Department,
24the return shall be considered valid and any amount shown to be
25due on the return shall be deemed assessed.
26 Notwithstanding any other provision of this Act to the

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1contrary, retailers subject to tax on cannabis shall file all
2cannabis tax returns and shall make all cannabis tax payments
3by electronic means in the manner and form required by the
4Department.
5 Beginning October 1, 1993, a taxpayer who has an average
6monthly tax liability of $150,000 or more shall make all
7payments required by rules of the Department by electronic
8funds transfer. Beginning October 1, 1994, a taxpayer who has
9an average monthly tax liability of $100,000 or more shall make
10all payments required by rules of the Department by electronic
11funds transfer. Beginning October 1, 1995, a taxpayer who has
12an average monthly tax liability of $50,000 or more shall make
13all payments required by rules of the Department by electronic
14funds transfer. Beginning October 1, 2000, a taxpayer who has
15an annual tax liability of $200,000 or more shall make all
16payments required by rules of the Department by electronic
17funds transfer. The term "annual tax liability" shall be the
18sum of the taxpayer's liabilities under this Act, and under all
19other State and local occupation and use tax laws administered
20by the Department, for the immediately preceding calendar year.
21The term "average monthly tax liability" means the sum of the
22taxpayer's liabilities under this Act, and under all other
23State and local occupation and use tax laws administered by the
24Department, for the immediately preceding calendar year
25divided by 12. Beginning on October 1, 2002, a taxpayer who has
26a tax liability in the amount set forth in subsection (b) of

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

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122nd and last day of the month during which such liability is
2incurred. On and after October 1, 2000, if the taxpayer's
3average monthly tax liability to the Department under this Act,
4the Retailers' Occupation Tax Act, the Service Occupation Tax
5Act, and the Service Use Tax Act was $20,000 or more during the
6preceding 4 complete calendar quarters, he shall file a return
7with the Department each month by the 20th day of the month
8next following the month during which such tax liability is
9incurred and shall make payment to the Department on or before
10the 7th, 15th, 22nd and last day of the month during which such
11liability is incurred. If the month during which such tax
12liability is incurred began prior to January 1, 1985, each
13payment shall be in an amount equal to 1/4 of the taxpayer's
14actual liability for the month or an amount set by the
15Department not to exceed 1/4 of the average monthly liability
16of the taxpayer to the Department for the preceding 4 complete
17calendar quarters (excluding the month of highest liability and
18the month of lowest liability in such 4 quarter period). If the
19month during which such tax liability is incurred begins on or
20after January 1, 1985, and prior to January 1, 1987, each
21payment shall be in an amount equal to 22.5% of the taxpayer's
22actual liability for the month or 27.5% of the taxpayer's
23liability for the same calendar month of the preceding year. If
24the month during which such tax liability is incurred begins on
25or after January 1, 1987, and prior to January 1, 1988, each
26payment shall be in an amount equal to 22.5% of the taxpayer's

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1actual liability for the month or 26.25% of the taxpayer's
2liability for the same calendar month of the preceding year. If
3the month during which such tax liability is incurred begins on
4or after January 1, 1988, and prior to January 1, 1989, or
5begins on or after January 1, 1996, each payment shall be in an
6amount equal to 22.5% of the taxpayer's actual liability for
7the month or 25% of the taxpayer's liability for the same
8calendar month of the preceding year. If the month during which
9such tax liability is incurred begins on or after January 1,
101989, and prior to January 1, 1996, each payment shall be in an
11amount equal to 22.5% of the taxpayer's actual liability for
12the month or 25% of the taxpayer's liability for the same
13calendar month of the preceding year or 100% of the taxpayer's
14actual liability for the quarter monthly reporting period. The
15amount of such quarter monthly payments shall be credited
16against the final tax liability of the taxpayer's return for
17that month. Before October 1, 2000, once applicable, the
18requirement of the making of quarter monthly payments to the
19Department shall continue until such taxpayer's average
20monthly liability to the Department during the preceding 4
21complete calendar quarters (excluding the month of highest
22liability and the month of lowest liability) is less than
23$9,000, or until such taxpayer's average monthly liability to
24the Department as computed for each calendar quarter of the 4
25preceding complete calendar quarter period is less than
26$10,000. However, if a taxpayer can show the Department that a

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

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1minimum amount due and the amount of such quarter monthly
2payment actually and timely paid, except insofar as the
3taxpayer has previously made payments for that month to the
4Department in excess of the minimum payments previously due as
5provided in this Section. The Department shall make reasonable
6rules and regulations to govern the quarter monthly payment
7amount and quarter monthly payment dates for taxpayers who file
8on other than a calendar monthly basis.
9 If any such payment provided for in this Section exceeds
10the taxpayer's liabilities under this Act, the Retailers'
11Occupation Tax Act, the Service Occupation Tax Act and the
12Service Use Tax Act, as shown by an original monthly return,
13the Department shall issue to the taxpayer a credit memorandum
14no later than 30 days after the date of payment, which
15memorandum may be submitted by the taxpayer to the Department
16in payment of tax liability subsequently to be remitted by the
17taxpayer to the Department or be assigned by the taxpayer to a
18similar taxpayer under this Act, the Retailers' Occupation 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, except that if such excess
22payment is shown on an original monthly return and is made
23after December 31, 1986, no credit memorandum shall be issued,
24unless requested by the taxpayer. If no such request is made,
25the taxpayer may credit such excess payment against tax
26liability subsequently to be remitted by the taxpayer to the

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1Department under this Act, the Retailers' Occupation Tax Act,
2the Service Occupation Tax Act or the Service Use Tax Act, in
3accordance with reasonable rules and regulations prescribed by
4the Department. If the Department subsequently determines that
5all or any part of the credit taken was not actually due to the
6taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
7be reduced by 2.1% or 1.75% of the difference between the
8credit taken and that actually due, and the taxpayer shall be
9liable for penalties and interest on such difference.
10 If the retailer is otherwise required to file a monthly
11return and if the retailer's average monthly tax liability to
12the Department does not exceed $200, the Department may
13authorize his returns to be filed on a quarter annual basis,
14with the return for January, February, and March of a given
15year being due by April 20 of such year; with the return for
16April, May and June of a given year being due by July 20 of such
17year; with the return for July, August and September of a given
18year being due by October 20 of such year, and with the return
19for October, November and December of a given year being due by
20January 20 of the following year.
21 If the retailer is otherwise required to file a monthly or
22quarterly return and if the retailer's average monthly tax
23liability to the Department does not exceed $50, the Department
24may authorize his returns to be filed on an annual basis, with
25the return for a given year being due by January 20 of the
26following year.

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

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1report the transfer of all the aircraft, watercraft, motor
2vehicles or trailers involved in that transaction to the
3Department on the same uniform invoice-transaction reporting
4return form. For purposes of this Section, "watercraft" means a
5Class 2, Class 3, or Class 4 watercraft as defined in Section
63-2 of the Boat Registration and Safety Act, a personal
7watercraft, or any boat equipped with an inboard motor.
8 In addition, with respect to motor vehicles, watercraft,
9aircraft, and trailers that are required to be registered with
10an agency of this State, every person who is engaged in the
11business of leasing or renting such items and who, in
12connection with such business, sells any such item to a
13retailer for the purpose of resale is, notwithstanding any
14other provision of this Section to the contrary, authorized to
15meet the return-filing requirement of this Act by reporting the
16transfer of all the aircraft, watercraft, motor vehicles, or
17trailers transferred for resale during a month to the
18Department on the same uniform invoice-transaction reporting
19return form on or before the 20th of the month following the
20month in which the transfer takes place. Notwithstanding any
21other provision of this Act to the contrary, all returns filed
22under this paragraph must be filed by electronic means in the
23manner and form as required by the Department.
24 The transaction reporting return in the case of motor
25vehicles or trailers that are required to be registered with an
26agency of this State, shall be the same document as the Uniform

HB4234- 21 -LRB101 15567 HLH 64912 b
1Invoice referred to in Section 5-402 of the Illinois Vehicle
2Code and must show the name and address of the seller; the name
3and address of the purchaser; the amount of the selling price
4including the amount allowed by the retailer for traded-in
5property, if any; the amount allowed by the retailer for the
6traded-in tangible personal property, if any, to the extent to
7which Section 2 of this Act allows an exemption for the value
8of traded-in property; the balance payable after deducting such
9trade-in allowance from the total selling price; the amount of
10tax due from the retailer with respect to such transaction; the
11amount of tax collected from the purchaser by the retailer on
12such transaction (or satisfactory evidence that such tax is not
13due in that particular instance, if that is claimed to be the
14fact); the place and date of the sale; a sufficient
15identification of the property sold; such other information as
16is required in Section 5-402 of the Illinois Vehicle Code, and
17such other information as the Department may reasonably
18require.
19 The transaction reporting return in the case of watercraft
20and aircraft must show the name and address of the seller; the
21name and address of the purchaser; the amount of the selling
22price including the amount allowed by the retailer for
23traded-in property, if any; the amount allowed by the retailer
24for the traded-in tangible personal property, if any, to the
25extent to which Section 2 of this Act allows an exemption for
26the value of traded-in property; the balance payable after

HB4234- 22 -LRB101 15567 HLH 64912 b
1deducting such trade-in allowance from the total selling price;
2the amount of tax due from the retailer with respect to such
3transaction; the amount of tax collected from the purchaser by
4the retailer on such transaction (or satisfactory evidence that
5such tax is not due in that particular instance, if that is
6claimed to be the fact); the place and date of the sale, a
7sufficient identification of the property sold, and such other
8information as the Department may reasonably require.
9 Such transaction reporting return shall be filed not later
10than 20 days after the date of delivery of the item that is
11being sold, but may be filed by the retailer at any time sooner
12than that if he chooses to do so. The transaction reporting
13return and tax remittance or proof of exemption from the tax
14that is imposed by this Act may be transmitted to the
15Department by way of the State agency with which, or State
16officer with whom, the tangible personal property must be
17titled or registered (if titling or registration is required)
18if the Department and such agency or State officer determine
19that this procedure will expedite the processing of
20applications for title or registration.
21 With each such transaction reporting return, the retailer
22shall remit the proper amount of tax due (or shall submit
23satisfactory evidence that the sale is not taxable if that is
24the case), to the Department or its agents, whereupon the
25Department shall issue, in the purchaser's name, a tax receipt
26(or a certificate of exemption if the Department is satisfied

HB4234- 23 -LRB101 15567 HLH 64912 b
1that the particular sale is tax exempt) which such purchaser
2may submit to the agency with which, or State officer with
3whom, he must title or register the tangible personal property
4that is involved (if titling or registration is required) in
5support of such purchaser's application for an Illinois
6certificate or other evidence of title or registration to such
7tangible personal property.
8 No retailer's failure or refusal to remit tax under this
9Act precludes a user, who has paid the proper tax to the
10retailer, from obtaining his certificate of title or other
11evidence of title or registration (if titling or registration
12is required) upon satisfying the Department that such user has
13paid the proper tax (if tax is due) to the retailer. The
14Department shall adopt appropriate rules to carry out the
15mandate of this paragraph.
16 If the user who would otherwise pay tax to the retailer
17wants the transaction reporting return filed and the payment of
18tax or proof of exemption made to the Department before the
19retailer is willing to take these actions and such user has not
20paid the tax to the retailer, such user may certify to the fact
21of such delay by the retailer, and may (upon the Department
22being satisfied of the truth of such certification) transmit
23the information required by the transaction reporting return
24and the remittance for tax or proof of exemption directly to
25the Department and obtain his tax receipt or exemption
26determination, in which event the transaction reporting return

HB4234- 24 -LRB101 15567 HLH 64912 b
1and tax remittance (if a tax payment was required) shall be
2credited by the Department to the proper retailer's account
3with the Department, but without the 2.1% or 1.75% discount
4provided for in this Section being allowed. When the user pays
5the tax directly to the Department, he shall pay the tax in the
6same amount and in the same form in which it would be remitted
7if the tax had been remitted to the Department by the retailer.
8 Where a retailer collects the tax with respect to the
9selling price of tangible personal property which he sells and
10the purchaser thereafter returns such tangible personal
11property and the retailer refunds the selling price thereof to
12the purchaser, such retailer shall also refund, to the
13purchaser, the tax so collected from the purchaser. When filing
14his return for the period in which he refunds such tax to the
15purchaser, the retailer may deduct the amount of the tax so
16refunded by him to the purchaser from any other use tax which
17such retailer may be required to pay or remit to the
18Department, as shown by such return, if the amount of the tax
19to be deducted was previously remitted to the Department by
20such retailer. If the retailer has not previously remitted the
21amount of such tax to the Department, he is entitled to no
22deduction under this Act upon refunding such tax to the
23purchaser.
24 Any retailer filing a return under this Section shall also
25include (for the purpose of paying tax thereon) the total tax
26covered by such return upon the selling price of tangible

HB4234- 25 -LRB101 15567 HLH 64912 b
1personal property purchased by him at retail from a retailer,
2but as to which the tax imposed by this Act was not collected
3from the retailer filing such return, and such retailer shall
4remit the amount of such tax to the Department when filing such
5return.
6 If experience indicates such action to be practicable, the
7Department may prescribe and furnish a combination or joint
8return which will enable retailers, who are required to file
9returns hereunder and also under the Retailers' Occupation Tax
10Act, to furnish all the return information required by both
11Acts on the one form.
12 Where the retailer has more than one business registered
13with the Department under separate registration under this Act,
14such retailer may not file each return that is due as a single
15return covering all such registered businesses, but shall file
16separate returns for each such registered business.
17 Beginning January 1, 1990, each month the Department shall
18pay into the State and Local Sales Tax Reform Fund, a special
19fund in the State Treasury which is hereby created, the net
20revenue realized for the preceding month from the 1% tax
21imposed under this Act.
22 Beginning January 1, 1990, each month the Department shall
23pay into the County and Mass Transit District Fund 4% of the
24net revenue realized for the preceding month from the 6.25%
25general rate on the selling price of tangible personal property
26which is purchased outside Illinois at retail from a retailer

HB4234- 26 -LRB101 15567 HLH 64912 b
1and which is titled or registered by an agency of this State's
2government.
3 Beginning January 1, 1990, each month the Department shall
4pay into the State and Local Sales Tax Reform Fund, a special
5fund in the State Treasury, 20% of the net revenue realized for
6the preceding month from the 6.25% general rate on the selling
7price of tangible personal property, other than (i) tangible
8personal property which is purchased outside Illinois at retail
9from a retailer and which is titled or registered by an agency
10of this State's government and (ii) aviation fuel sold on or
11after December 1, 2019. This exception for aviation fuel only
12applies for so long as the revenue use requirements of 49
13U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
14 For aviation fuel sold on or after December 1, 2019, each
15month the Department shall pay into the State Aviation Program
16Fund 20% of the net revenue realized for the preceding month
17from the 6.25% general rate on the selling price of aviation
18fuel, less an amount estimated by the Department to be required
19for refunds of the 20% portion of the tax on aviation fuel
20under this Act, which amount shall be deposited into the
21Aviation Fuel Sales Tax Refund Fund. The Department shall only
22pay moneys into the State Aviation Program Fund and the
23Aviation Fuels Sales Tax Refund Fund under this Act for so long
24as the revenue use requirements of 49 U.S.C. 47107(b) and 49
25U.S.C. 47133 are binding on the State.
26 Beginning August 1, 2000, each month the Department shall

HB4234- 27 -LRB101 15567 HLH 64912 b
1pay into the State and Local Sales Tax Reform Fund 100% of the
2net revenue realized for the preceding month from the 1.25%
3rate on the selling price of motor fuel and gasohol. Beginning
4September 1, 2010, each month the Department shall pay into the
5State and Local Sales Tax Reform Fund 100% of the net revenue
6realized for the preceding month from the 1.25% rate on the
7selling price of sales tax holiday items.
8 Beginning January 1, 1990, each month the Department shall
9pay into the Local Government Tax Fund 16% of the net revenue
10realized for the preceding month from the 6.25% general rate on
11the selling price of tangible personal property which is
12purchased outside Illinois at retail from a retailer and which
13is titled or registered by an agency of this State's
14government.
15 Beginning October 1, 2009, each month the Department shall
16pay into the Capital Projects Fund an amount that is equal to
17an amount estimated by the Department to represent 80% of the
18net revenue realized for the preceding month from the sale of
19candy, grooming and hygiene products, and soft drinks that had
20been taxed at a rate of 1% prior to September 1, 2009 but that
21are now taxed at 6.25%.
22 Beginning July 1, 2011, each month the Department shall pay
23into the Clean Air Act Permit Fund 80% of the net revenue
24realized for the preceding month from the 6.25% general rate on
25the selling price of sorbents used in Illinois in the process
26of sorbent injection as used to comply with the Environmental

HB4234- 28 -LRB101 15567 HLH 64912 b
1Protection Act or the federal Clean Air Act, but the total
2payment into the Clean Air Act Permit Fund under this Act and
3the Retailers' Occupation Tax Act shall not exceed $2,000,000
4in any fiscal year.
5 Beginning July 1, 2013, each month the Department shall pay
6into the Underground Storage Tank Fund from the proceeds
7collected under this Act, the Service Use Tax Act, the Service
8Occupation Tax Act, and the Retailers' Occupation Tax Act an
9amount equal to the average monthly deficit in the Underground
10Storage Tank Fund during the prior year, as certified annually
11by the Illinois Environmental Protection Agency, but the total
12payment into the Underground Storage Tank Fund under this Act,
13the Service Use Tax Act, the Service Occupation Tax Act, and
14the Retailers' Occupation Tax Act shall not exceed $18,000,000
15in any State fiscal year. As used in this paragraph, the
16"average monthly deficit" shall be equal to the difference
17between the average monthly claims for payment by the fund and
18the average monthly revenues deposited into the fund, excluding
19payments made pursuant to this paragraph.
20 Beginning July 1, 2015, of the remainder of the moneys
21received by the Department under this Act, the Service Use Tax
22Act, the Service Occupation Tax Act, and the Retailers'
23Occupation Tax Act, each month the Department shall deposit
24$500,000 into the State Crime Laboratory Fund.
25 Beginning July 1, 2020, the Department shall pay into the
26Mental Health Services Fund 100% of the net revenue realized

HB4234- 29 -LRB101 15567 HLH 64912 b
1for the preceding month from the 1% surcharge on the selling
2price of firearm ammunition.
3 Of the remainder of the moneys received by the Department
4pursuant to this Act, (a) 1.75% thereof shall be paid into the
5Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
6and after July 1, 1989, 3.8% thereof shall be paid into the
7Build Illinois Fund; provided, however, that if in any fiscal
8year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
9may be, of the moneys received by the Department and required
10to be paid into the Build Illinois Fund pursuant to Section 3
11of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
12Act, Section 9 of the Service Use Tax Act, and Section 9 of the
13Service Occupation Tax Act, such Acts being hereinafter called
14the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
15may be, of moneys being hereinafter called the "Tax Act
16Amount", and (2) the amount transferred to the Build Illinois
17Fund from the State and Local Sales Tax Reform Fund shall be
18less than the Annual Specified Amount (as defined in Section 3
19of the Retailers' Occupation Tax Act), an amount equal to the
20difference shall be immediately paid into the Build Illinois
21Fund from other moneys received by the Department pursuant to
22the Tax Acts; and further provided, that if on the last
23business day of any month the sum of (1) the Tax Act Amount
24required to be deposited into the Build Illinois Bond Account
25in the Build Illinois Fund during such month and (2) the amount
26transferred during such month to the Build Illinois Fund from

HB4234- 30 -LRB101 15567 HLH 64912 b
1the State and Local Sales Tax Reform Fund shall have been less
2than 1/12 of the Annual Specified Amount, an amount equal to
3the difference shall be immediately paid into the Build
4Illinois Fund from other moneys received by the Department
5pursuant to the Tax Acts; and, further provided, that in no
6event shall the payments required under the preceding proviso
7result in aggregate payments into the Build Illinois Fund
8pursuant to this clause (b) for any fiscal year in excess of
9the greater of (i) the Tax Act Amount or (ii) the Annual
10Specified Amount for such fiscal year; and, further provided,
11that the amounts payable into the Build Illinois Fund under
12this clause (b) shall be payable only until such time as the
13aggregate amount on deposit under each trust indenture securing
14Bonds issued and outstanding pursuant to the Build Illinois
15Bond Act is sufficient, taking into account any future
16investment income, to fully provide, in accordance with such
17indenture, for the defeasance of or the payment of the
18principal of, premium, if any, and interest on the Bonds
19secured by such indenture and on any Bonds expected to be
20issued thereafter and all fees and costs payable with respect
21thereto, all as certified by the Director of the Bureau of the
22Budget (now Governor's Office of Management and Budget). If on
23the last business day of any month in which Bonds are
24outstanding pursuant to the Build Illinois Bond Act, the
25aggregate of the moneys deposited in the Build Illinois Bond
26Account in the Build Illinois Fund in such month shall be less

HB4234- 31 -LRB101 15567 HLH 64912 b
1than the amount required to be transferred in such month from
2the Build Illinois Bond Account to the Build Illinois Bond
3Retirement and Interest Fund pursuant to Section 13 of the
4Build Illinois Bond Act, an amount equal to such deficiency
5shall be immediately paid from other moneys received by the
6Department pursuant to the Tax Acts to the Build Illinois Fund;
7provided, however, that any amounts paid to the Build Illinois
8Fund in any fiscal year pursuant to this sentence shall be
9deemed to constitute payments pursuant to clause (b) of the
10preceding sentence and shall reduce the amount otherwise
11payable for such fiscal year pursuant to clause (b) of the
12preceding sentence. The moneys received by the Department
13pursuant to this Act and required to be deposited into the
14Build Illinois Fund are subject to the pledge, claim and charge
15set forth in Section 12 of the Build Illinois Bond Act.
16 Subject to payment of amounts into the Build Illinois Fund
17as provided in the preceding paragraph or in any amendment
18thereto hereafter enacted, the following specified monthly
19installment of the amount requested in the certificate of the
20Chairman of the Metropolitan Pier and Exposition Authority
21provided under Section 8.25f of the State Finance Act, but not
22in excess of the sums designated as "Total Deposit", shall be
23deposited in the aggregate from collections under Section 9 of
24the Use Tax Act, Section 9 of the Service Use Tax Act, Section
259 of the Service Occupation Tax Act, and Section 3 of the
26Retailers' Occupation Tax Act into the McCormick Place

HB4234- 32 -LRB101 15567 HLH 64912 b
1Expansion Project Fund in the specified fiscal years.
2Fiscal YearTotal Deposit
31993 $0
41994 53,000,000
51995 58,000,000
61996 61,000,000
71997 64,000,000
81998 68,000,000
91999 71,000,000
102000 75,000,000
112001 80,000,000
122002 93,000,000
132003 99,000,000
142004103,000,000
152005108,000,000
162006113,000,000
172007119,000,000
182008126,000,000
192009132,000,000
202010139,000,000
212011146,000,000
222012153,000,000
232013161,000,000
242014170,000,000
252015179,000,000
262016189,000,000

HB4234- 33 -LRB101 15567 HLH 64912 b
12017199,000,000
22018210,000,000
32019221,000,000
42020233,000,000
52021246,000,000
62022260,000,000
72023275,000,000
82024 275,000,000
92025 275,000,000
102026 279,000,000
112027 292,000,000
122028 307,000,000
132029 322,000,000
142030 338,000,000
152031 350,000,000
162032 350,000,000
17and
18each fiscal year
19thereafter that bonds
20are outstanding under
21Section 13.2 of the
22Metropolitan Pier and
23Exposition Authority Act,
24but not after fiscal year 2060.
25 Beginning July 20, 1993 and in each month of each fiscal
26year thereafter, one-eighth of the amount requested in the

HB4234- 34 -LRB101 15567 HLH 64912 b
1certificate of the Chairman of the Metropolitan Pier and
2Exposition Authority for that fiscal year, less the amount
3deposited into the McCormick Place Expansion Project Fund by
4the State Treasurer in the respective month under subsection
5(g) of Section 13 of the Metropolitan Pier and Exposition
6Authority Act, plus cumulative deficiencies in the deposits
7required under this Section for previous months and years,
8shall be deposited into the McCormick Place Expansion Project
9Fund, until the full amount requested for the fiscal year, but
10not in excess of the amount specified above as "Total Deposit",
11has been deposited.
12 Subject to payment of amounts into the Capital Projects
13Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
14and the McCormick Place Expansion Project Fund pursuant to the
15preceding paragraphs or in any amendments thereto hereafter
16enacted, for aviation fuel sold on or after December 1, 2019,
17the Department shall each month deposit into the Aviation Fuel
18Sales Tax Refund Fund an amount estimated by the Department to
19be required for refunds of the 80% portion of the tax on
20aviation fuel under this Act. The Department shall only deposit
21moneys into the Aviation Fuel Sales Tax Refund Fund under this
22paragraph for so long as the revenue use requirements of 49
23U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
24 Subject to payment of amounts into the Build Illinois Fund
25and the McCormick Place Expansion Project Fund pursuant to the
26preceding paragraphs or in any amendments thereto hereafter

HB4234- 35 -LRB101 15567 HLH 64912 b
1enacted, beginning July 1, 1993 and ending on September 30,
22013, the Department shall each month pay into the Illinois Tax
3Increment Fund 0.27% of 80% of the net revenue realized for the
4preceding month from the 6.25% general rate on the selling
5price of tangible personal property.
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 with the receipt of the first report of
10taxes paid by an eligible business and continuing for a 25-year
11period, the Department shall each month pay into the Energy
12Infrastructure Fund 80% of the net revenue realized from the
136.25% general rate on the selling price of Illinois-mined coal
14that was sold to an eligible business. For purposes of this
15paragraph, the term "eligible business" means a new electric
16generating facility certified pursuant to Section 605-332 of
17the Department of Commerce and Economic Opportunity Law of the
18Civil Administrative Code of Illinois.
19 Subject to payment of amounts into the Build Illinois Fund,
20the McCormick Place Expansion Project Fund, the Illinois Tax
21Increment Fund, and the Energy Infrastructure Fund pursuant to
22the preceding paragraphs or in any amendments to this Section
23hereafter enacted, beginning on the first day of the first
24calendar month to occur on or after August 26, 2014 (the
25effective date of Public Act 98-1098), each month, from the
26collections made under Section 9 of the Use Tax Act, Section 9

HB4234- 36 -LRB101 15567 HLH 64912 b
1of the Service Use Tax Act, Section 9 of the Service Occupation
2Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
3the Department shall pay into the Tax Compliance and
4Administration Fund, to be used, subject to appropriation, to
5fund additional auditors and compliance personnel at the
6Department of Revenue, an amount equal to 1/12 of 5% of 80% of
7the cash receipts collected during the preceding fiscal year by
8the Audit Bureau of the Department under the Use Tax Act, the
9Service Use Tax Act, the Service Occupation Tax Act, the
10Retailers' Occupation Tax Act, and associated local occupation
11and use taxes administered by the Department.
12 Subject to payments of amounts into the Build Illinois
13Fund, the McCormick Place Expansion Project Fund, the Illinois
14Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
15Compliance and Administration Fund as provided in this Section,
16beginning on July 1, 2018 the Department shall pay each month
17into the Downstate Public Transportation Fund the moneys
18required to be so paid under Section 2-3 of the Downstate
19Public Transportation Act.
20 Subject to successful execution and delivery of a
21public-private agreement between the public agency and private
22entity and completion of the civic build, beginning on July 1,
232023, of the remainder of the moneys received by the Department
24under the Use Tax Act, the Service Use Tax Act, the Service
25Occupation Tax Act, and this Act, the Department shall deposit
26the following specified deposits in the aggregate from

HB4234- 37 -LRB101 15567 HLH 64912 b
1collections under the Use Tax Act, the Service Use Tax Act, the
2Service Occupation Tax Act, and the Retailers' Occupation Tax
3Act, as required under Section 8.25g of the State Finance Act
4for distribution consistent with the Public-Private
5Partnership for Civic and Transit Infrastructure Project Act.
6The moneys received by the Department pursuant to this Act and
7required to be deposited into the Civic and Transit
8Infrastructure Fund are subject to the pledge, claim, and
9charge set forth in Section 25-55 of the Public-Private
10Partnership for Civic and Transit Infrastructure Project Act.
11As used in this paragraph, "civic build", "private entity",
12"public-private agreement", and "public agency" have the
13meanings provided in Section 25-10 of the Public-Private
14Partnership for Civic and Transit Infrastructure Project Act.
15 Fiscal Year............................Total Deposit
16 2024....................................$200,000,000
17 2025....................................$206,000,000
18 2026....................................$212,200,000
19 2027....................................$218,500,000
20 2028....................................$225,100,000
21 2029....................................$288,700,000
22 2030....................................$298,900,000
23 2031....................................$309,300,000
24 2032....................................$320,100,000
25 2033....................................$331,200,000
26 2034....................................$341,200,000

HB4234- 38 -LRB101 15567 HLH 64912 b
1 2035....................................$351,400,000
2 2036....................................$361,900,000
3 2037....................................$372,800,000
4 2038....................................$384,000,000
5 2039....................................$395,500,000
6 2040....................................$407,400,000
7 2041....................................$419,600,000
8 2042....................................$432,200,000
9 2043....................................$445,100,000
10 Beginning July 1, 2021 and until July 1, 2022, subject to
11the payment of amounts into the State and Local Sales Tax
12Reform Fund, the Build Illinois Fund, the McCormick Place
13Expansion Project Fund, the Illinois Tax Increment Fund, the
14Energy Infrastructure Fund, and the Tax Compliance and
15Administration Fund as provided in this Section, the Department
16shall pay each month into the Road Fund the amount estimated to
17represent 16% of the net revenue realized from the taxes
18imposed on motor fuel and gasohol. Beginning July 1, 2022 and
19until July 1, 2023, subject to the payment of amounts into the
20State and Local Sales Tax Reform Fund, the Build Illinois Fund,
21the McCormick Place Expansion Project Fund, the Illinois Tax
22Increment Fund, the Energy Infrastructure Fund, and the Tax
23Compliance and Administration Fund as provided in this Section,
24the Department shall pay each month into the Road Fund the
25amount estimated to represent 32% of the net revenue realized
26from the taxes imposed on motor fuel and gasohol. Beginning

HB4234- 39 -LRB101 15567 HLH 64912 b
1July 1, 2023 and until July 1, 2024, subject to the payment of
2amounts into the State and Local Sales Tax Reform Fund, the
3Build Illinois Fund, the McCormick Place Expansion Project
4Fund, the Illinois Tax Increment Fund, the Energy
5Infrastructure Fund, and the Tax Compliance and Administration
6Fund as provided in this Section, the Department shall pay each
7month into the Road Fund the amount estimated to represent 48%
8of the net revenue realized from the taxes imposed on motor
9fuel and gasohol. Beginning July 1, 2024 and until July 1,
102025, subject to the payment of amounts into the State and
11Local Sales Tax Reform Fund, the Build Illinois Fund, the
12McCormick Place Expansion Project Fund, the Illinois Tax
13Increment Fund, the Energy Infrastructure Fund, and the Tax
14Compliance and Administration Fund as provided in this Section,
15the Department shall pay each month into the Road Fund the
16amount estimated to represent 64% of the net revenue realized
17from the taxes imposed on motor fuel and gasohol. Beginning on
18July 1, 2025, subject to the payment of amounts into the State
19and Local Sales Tax Reform Fund, the Build Illinois Fund, the
20McCormick Place Expansion Project Fund, the Illinois Tax
21Increment Fund, the Energy Infrastructure Fund, and the Tax
22Compliance and Administration Fund as provided in this Section,
23the Department shall pay each month into the Road Fund the
24amount estimated to represent 80% of the net revenue realized
25from the taxes imposed on motor fuel and gasohol. As used in
26this paragraph "motor fuel" has the meaning given to that term

HB4234- 40 -LRB101 15567 HLH 64912 b
1in Section 1.1 of the Motor Fuel Tax Act, and "gasohol" has the
2meaning given to that term in Section 3-40 of this Act.
3 Of the remainder of the moneys received by the Department
4pursuant to this Act, 75% thereof shall be paid into the State
5Treasury and 25% shall be reserved in a special account and
6used only for the transfer to the Common School Fund as part of
7the monthly transfer from the General Revenue Fund in
8accordance with Section 8a of the State Finance Act.
9 As soon as possible after the first day of each month, upon
10certification of the Department of Revenue, the Comptroller
11shall order transferred and the Treasurer shall transfer from
12the General Revenue Fund to the Motor Fuel Tax Fund an amount
13equal to 1.7% of 80% of the net revenue realized under this Act
14for the second preceding month. Beginning April 1, 2000, this
15transfer is no longer required and shall not be made.
16 Net revenue realized for a month shall be the revenue
17collected by the State pursuant to this Act, less the amount
18paid out during that month as refunds to taxpayers for
19overpayment of liability.
20 For greater simplicity of administration, manufacturers,
21importers and wholesalers whose products are sold at retail in
22Illinois by numerous retailers, and who wish to do so, may
23assume the responsibility for accounting and paying to the
24Department all tax accruing under this Act with respect to such
25sales, if the retailers who are affected do not make written
26objection to the Department to this arrangement.

HB4234- 41 -LRB101 15567 HLH 64912 b
1(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
2100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
315, Section 15-10, eff. 6-5-19; 101-10, Article 25, Section
425-105, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
56-28-19; 101-604, eff. 12-13-19.)
6 Section 15. The Service Use Tax Act is amended by changing
7Sections 3-10 and 9 as follows:
8 (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
9 Sec. 3-10. Rate of tax. Unless otherwise provided in this
10Section, the tax imposed by this Act is at the rate of 6.25% of
11the selling price of tangible personal property transferred as
12an incident to the sale of service, but, for the purpose of
13computing this tax, in no event shall the selling price be less
14than the cost price of the property to the serviceman.
15 Beginning on July 1, 2000 and through December 31, 2000,
16with respect to motor fuel, as defined in Section 1.1 of the
17Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
18the Use Tax Act, the tax is imposed at the rate of 1.25%.
19 With respect to gasohol, as defined in the Use Tax Act, the
20tax imposed by this Act applies to (i) 70% of the selling price
21of property transferred as an incident to the sale of service
22on or after January 1, 1990, and before July 1, 2003, (ii) 80%
23of the selling price of property transferred as an incident to
24the sale of service on or after July 1, 2003 and on or before

HB4234- 42 -LRB101 15567 HLH 64912 b
1July 1, 2017, and (iii) 100% of the selling price thereafter.
2If, at any time, however, the tax under this Act on sales of
3gasohol, as defined in the Use Tax Act, is imposed at the rate
4of 1.25%, then the tax imposed by this Act applies to 100% of
5the proceeds of sales of gasohol made during that time.
6 With respect to majority blended ethanol fuel, as defined
7in the Use Tax Act, the tax imposed by this Act does not apply
8to the selling price of property transferred as an incident to
9the sale of service on or after July 1, 2003 and on or before
10December 31, 2023 but applies to 100% of the selling price
11thereafter.
12 With respect to biodiesel blends, as defined in the Use Tax
13Act, with no less than 1% and no more than 10% biodiesel, the
14tax imposed by this Act applies to (i) 80% of the selling price
15of property transferred as an incident to the sale of service
16on or after July 1, 2003 and on or before December 31, 2018 and
17(ii) 100% of the proceeds of the selling price thereafter. If,
18at any time, however, the tax under this Act on sales of
19biodiesel blends, as defined in the Use Tax Act, with no less
20than 1% and no more than 10% biodiesel is imposed at the rate
21of 1.25%, then the tax imposed by this Act applies to 100% of
22the proceeds of sales of biodiesel blends with no less than 1%
23and no more than 10% biodiesel made during that time.
24 With respect to 100% biodiesel, as defined in the Use Tax
25Act, and biodiesel blends, as defined in the Use Tax Act, with
26more than 10% but no more than 99% biodiesel, the tax imposed

HB4234- 43 -LRB101 15567 HLH 64912 b
1by this Act does not apply to the proceeds of the selling price
2of property transferred as an incident to the sale of service
3on or after July 1, 2003 and on or before December 31, 2023 but
4applies to 100% of the selling price thereafter.
5 At the election of any registered serviceman made for each
6fiscal year, sales of service in which the aggregate annual
7cost price of tangible personal property transferred as an
8incident to the sales of service is less than 35%, or 75% in
9the case of servicemen transferring prescription drugs or
10servicemen engaged in graphic arts production, of the aggregate
11annual total gross receipts from all sales of service, the tax
12imposed by this Act shall be based on the serviceman's cost
13price of the tangible personal property transferred as an
14incident to the sale of those services.
15 The tax shall be imposed at the rate of 1% on food prepared
16for immediate consumption and transferred incident to a sale of
17service subject to this Act or the Service Occupation Tax Act
18by an entity licensed under the Hospital Licensing Act, the
19Nursing Home Care Act, the ID/DD Community Care Act, the MC/DD
20Act, the Specialized Mental Health Rehabilitation Act of 2013,
21or the Child Care Act of 1969. The tax shall also be imposed at
22the rate of 1% on food for human consumption that is to be
23consumed off the premises where it is sold (other than
24alcoholic beverages, food consisting of or infused with adult
25use cannabis, soft drinks, and food that has been prepared for
26immediate consumption and is not otherwise included in this

HB4234- 44 -LRB101 15567 HLH 64912 b
1paragraph) and prescription and nonprescription medicines,
2drugs, medical appliances, products classified as Class III
3medical devices by the United States Food and Drug
4Administration that are used for cancer treatment pursuant to a
5prescription, as well as any accessories and components related
6to those devices, modifications to a motor vehicle for the
7purpose of rendering it usable by a person with a disability,
8and insulin, urine testing materials, syringes, and needles
9used by diabetics, for human use. For the purposes of this
10Section, until September 1, 2009: the term "soft drinks" means
11any complete, finished, ready-to-use, non-alcoholic drink,
12whether carbonated or not, including but not limited to soda
13water, cola, fruit juice, vegetable juice, carbonated water,
14and all other preparations commonly known as soft drinks of
15whatever kind or description that are contained in any closed
16or sealed bottle, can, carton, or container, regardless of
17size; but "soft drinks" does not include coffee, tea,
18non-carbonated water, infant formula, milk or milk products as
19defined in the Grade A Pasteurized Milk and Milk Products Act,
20or drinks containing 50% or more natural fruit or vegetable
21juice.
22 Notwithstanding any other provisions of this Act,
23beginning September 1, 2009, "soft drinks" means non-alcoholic
24beverages that contain natural or artificial sweeteners. "Soft
25drinks" do not include beverages that contain milk or milk
26products, soy, rice or similar milk substitutes, or greater

HB4234- 45 -LRB101 15567 HLH 64912 b
1than 50% of vegetable or fruit juice by volume.
2 Until August 1, 2009, and notwithstanding any other
3provisions of this Act, "food for human consumption that is to
4be consumed off the premises where it is sold" includes all
5food sold through a vending machine, except soft drinks and
6food products that are dispensed hot from a vending machine,
7regardless of the location of the vending machine. Beginning
8August 1, 2009, and notwithstanding any other provisions of
9this Act, "food for human consumption that is to be consumed
10off the premises where it is sold" includes all food sold
11through a vending machine, except soft drinks, candy, and food
12products that are dispensed hot from a vending machine,
13regardless of the location of the vending machine.
14 Notwithstanding any other provisions of this Act,
15beginning September 1, 2009, "food for human consumption that
16is to be consumed off the premises where it is sold" does not
17include candy. For purposes of this Section, "candy" means a
18preparation of sugar, honey, or other natural or artificial
19sweeteners in combination with chocolate, fruits, nuts or other
20ingredients or flavorings in the form of bars, drops, or
21pieces. "Candy" does not include any preparation that contains
22flour or requires refrigeration.
23 Notwithstanding any other provisions of this Act,
24beginning September 1, 2009, "nonprescription medicines and
25drugs" does not include grooming and hygiene products. For
26purposes of this Section, "grooming and hygiene products"

HB4234- 46 -LRB101 15567 HLH 64912 b
1includes, but is not limited to, soaps and cleaning solutions,
2shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
3lotions and screens, unless those products are available by
4prescription only, regardless of whether the products meet the
5definition of "over-the-counter-drugs". For the purposes of
6this paragraph, "over-the-counter-drug" means a drug for human
7use that contains a label that identifies the product as a drug
8as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
9label includes:
10 (A) A "Drug Facts" panel; or
11 (B) A statement of the "active ingredient(s)" with a
12 list of those ingredients contained in the compound,
13 substance or preparation.
14 Beginning on January 1, 2014 (the effective date of Public
15Act 98-122), "prescription and nonprescription medicines and
16drugs" includes medical cannabis purchased from a registered
17dispensing organization under the Compassionate Use of Medical
18Cannabis Program Act.
19 As used in this Section, "adult use cannabis" means
20cannabis subject to tax under the Cannabis Cultivation
21Privilege Tax Law and the Cannabis Purchaser Excise Tax Law and
22does not include cannabis subject to tax under the
23Compassionate Use of Medical Cannabis Program Act.
24 Beginning July 1, 2020, in addition to all other rates of
25tax imposed under this Act, a surcharge of 1% is imposed on the
26selling price of firearm ammunition. "Firearm ammunition" has

HB4234- 47 -LRB101 15567 HLH 64912 b
1the meaning given to that term under Section 31A-0.1 of the
2Criminal Code of 2012.
3 If the property that is acquired from a serviceman is
4acquired outside Illinois and used outside Illinois before
5being brought to Illinois for use here and is taxable under
6this Act, the "selling price" on which the tax is computed
7shall be reduced by an amount that represents a reasonable
8allowance for depreciation for the period of prior out-of-state
9use.
10(Source: P.A. 100-22, eff. 7-6-17; 101-363, eff. 8-9-19;
11101-593, eff. 12-4-19.)
12 (35 ILCS 110/9) (from Ch. 120, par. 439.39)
13 Sec. 9. Each serviceman required or authorized to collect
14the tax herein imposed shall pay to the Department the amount
15of such tax (except as otherwise provided) at the time when he
16is required to file his return for the period during which such
17tax was collected, less a discount of 2.1% prior to January 1,
181990 and 1.75% on and after January 1, 1990, or $5 per calendar
19year, whichever is greater, which is allowed to reimburse the
20serviceman for expenses incurred in collecting the tax, keeping
21records, preparing and filing returns, remitting the tax and
22supplying data to the Department on request. The discount under
23this Section is not allowed for the 1.25% portion of taxes paid
24on aviation fuel that is subject to the revenue use
25requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The

HB4234- 48 -LRB101 15567 HLH 64912 b
1discount allowed under this Section is allowed only for returns
2that are filed in the manner required by this Act. The
3Department may disallow the discount for servicemen whose
4certificate of registration is revoked at the time the return
5is filed, but only if the Department's decision to revoke the
6certificate of registration has become final. A serviceman need
7not remit that part of any tax collected by him to the extent
8that he is required to pay and does pay the tax imposed by the
9Service Occupation 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. On and
18after January 1, 2018, with respect to servicemen whose annual
19gross receipts average $20,000 or more, all returns required to
20be filed pursuant to this Act shall be filed electronically.
21Servicemen who demonstrate that they do not have access to the
22Internet or demonstrate hardship in filing electronically may
23petition the Department to waive the electronic filing
24requirement.
25 The Department may require returns to be filed on a
26quarterly basis. If so required, a return for each calendar

HB4234- 49 -LRB101 15567 HLH 64912 b
1quarter shall be filed on or before the twentieth day of the
2calendar month following the end of such calendar quarter. The
3taxpayer shall also file a return with the Department for each
4of the first two months of each calendar quarter, on or before
5the twentieth day of the following calendar month, stating:
6 1. The name of the seller;
7 2. The address of the principal place of business from
8 which he engages in business as a serviceman in this State;
9 3. The total amount of taxable receipts received by him
10 during the preceding calendar month, including receipts
11 from charge and time sales, but less all deductions allowed
12 by law;
13 4. The amount of credit provided in Section 2d of this
14 Act;
15 5. The amount of tax due;
16 5-5. The signature of the taxpayer; and
17 6. Such other reasonable information as the Department
18 may require.
19 Each serviceman required or authorized to collect the tax
20imposed by this Act on aviation fuel transferred as an incident
21of a sale of service in this State during the preceding
22calendar month shall, instead of reporting and paying tax on
23aviation fuel as otherwise required by this Section, report and
24pay such tax on a separate aviation fuel tax return. The
25requirements related to the return shall be as otherwise
26provided in this Section. Notwithstanding any other provisions

HB4234- 50 -LRB101 15567 HLH 64912 b
1of this Act to the contrary, servicemen collecting tax on
2aviation fuel shall file all aviation fuel tax returns and
3shall make all aviation fuel tax payments by electronic means
4in the manner and form required by the Department. For purposes
5of this Section, "aviation fuel" means jet fuel and aviation
6gasoline.
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 Notwithstanding any other provision of this Act to the
12contrary, servicemen subject to tax on cannabis shall file all
13cannabis tax returns and shall make all cannabis tax payments
14by electronic means in the manner and form required by the
15Department.
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

HB4234- 51 -LRB101 15567 HLH 64912 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.

HB4234- 52 -LRB101 15567 HLH 64912 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

HB4234- 53 -LRB101 15567 HLH 64912 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.

HB4234- 54 -LRB101 15567 HLH 64912 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 imposed under this Act.
16 Beginning January 1, 1990, each month the Department shall
17pay into the State and Local Sales Tax Reform Fund 20% of the
18net revenue realized for the preceding month from the 6.25%
19general rate on transfers of tangible personal property, other
20than (i) tangible personal property which is purchased outside
21Illinois at retail from a retailer and which is titled or
22registered by an agency of this State's government and (ii)
23aviation fuel sold on or after December 1, 2019. This exception
24for aviation fuel only applies for so long as the revenue use
25requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
26binding on the State.

HB4234- 55 -LRB101 15567 HLH 64912 b
1 For aviation fuel sold on or after December 1, 2019, each
2month the Department shall pay into the State Aviation Program
3Fund 20% of the net revenue realized for the preceding month
4from the 6.25% general rate on the selling price of aviation
5fuel, less an amount estimated by the Department to be required
6for refunds of the 20% portion of the tax on aviation fuel
7under this Act, which amount shall be deposited into the
8Aviation Fuel Sales Tax Refund Fund. The Department shall only
9pay moneys into the State Aviation Program Fund and the
10Aviation Fuel Sales Tax Refund Fund under this Act for so long
11as the revenue use requirements of 49 U.S.C. 47107(b) and 49
12U.S.C. 47133 are binding on the State.
13 Beginning August 1, 2000, each month the Department shall
14pay into the State and Local Sales Tax Reform Fund 100% of the
15net revenue realized for the preceding month from the 1.25%
16rate on the selling price of motor fuel and gasohol.
17 Beginning October 1, 2009, each month the Department shall
18pay into the Capital Projects Fund an amount that is equal to
19an amount estimated by the Department to represent 80% of the
20net revenue realized for the preceding month from the sale of
21candy, grooming and hygiene products, and soft drinks that had
22been taxed at a rate of 1% prior to September 1, 2009 but that
23are now taxed at 6.25%.
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 Use Tax Act, the Service

HB4234- 56 -LRB101 15567 HLH 64912 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 Use Tax Act, the Service Occupation Tax Act, and the
7Retailers' Occupation Tax Act shall not exceed $18,000,000 in
8any State fiscal year. As used in this paragraph, the "average
9monthly deficit" shall be equal to the difference between the
10average monthly claims for payment by the fund and the average
11monthly revenues deposited into the fund, excluding payments
12made pursuant to this paragraph.
13 Beginning July 1, 2015, of the remainder of the moneys
14received by the Department under the Use Tax Act, this Act, the
15Service Occupation Tax Act, and the Retailers' Occupation Tax
16Act, each month the Department shall deposit $500,000 into the
17State Crime Laboratory Fund.
18 Beginning July 1, 2020, the Department shall pay into the
19Mental Health Services Fund 100% of the net revenue realized
20for the preceding month from the 1% surcharge on the selling
21price of 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

HB4234- 57 -LRB101 15567 HLH 64912 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

HB4234- 58 -LRB101 15567 HLH 64912 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

HB4234- 59 -LRB101 15567 HLH 64912 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

HB4234- 60 -LRB101 15567 HLH 64912 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

HB4234- 61 -LRB101 15567 HLH 64912 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

HB4234- 62 -LRB101 15567 HLH 64912 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 Capital Projects
7Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
8and the McCormick Place Expansion Project Fund pursuant to the
9preceding paragraphs or in any amendments thereto hereafter
10enacted, for aviation fuel sold on or after December 1, 2019,
11the Department shall each month deposit into the Aviation Fuel
12Sales Tax Refund Fund an amount estimated by the Department to
13be required for refunds of the 80% portion of the tax on
14aviation fuel under this Act. The Department shall only deposit
15moneys into the Aviation Fuel Sales Tax Refund Fund under this
16paragraph for so long as the revenue use requirements of 49
17U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
18 Subject to payment of amounts into the Build Illinois Fund
19and the McCormick Place Expansion Project Fund pursuant to the
20preceding paragraphs or in any amendments thereto hereafter
21enacted, beginning July 1, 1993 and ending on September 30,
222013, the Department shall each month pay into the Illinois Tax
23Increment Fund 0.27% of 80% of the net revenue realized for the
24preceding month from the 6.25% general rate on the selling
25price of tangible personal property.
26 Subject to payment of amounts into the Build Illinois Fund

HB4234- 63 -LRB101 15567 HLH 64912 b
1and the McCormick Place Expansion Project Fund pursuant to the
2preceding paragraphs or in any amendments thereto hereafter
3enacted, beginning with the receipt of the first report of
4taxes paid by an eligible business and continuing for a 25-year
5period, the Department shall each month pay into the Energy
6Infrastructure Fund 80% of the net revenue realized from the
76.25% general rate on the selling price of Illinois-mined coal
8that was sold to an eligible business. For purposes of this
9paragraph, the term "eligible business" means a new electric
10generating facility certified pursuant to Section 605-332 of
11the Department of Commerce and Economic Opportunity Law of the
12Civil Administrative Code of Illinois.
13 Subject to payment of amounts into the Build Illinois Fund,
14the McCormick Place Expansion Project Fund, the Illinois Tax
15Increment Fund, and the Energy Infrastructure Fund pursuant to
16the preceding paragraphs or in any amendments to this Section
17hereafter enacted, beginning on the first day of the first
18calendar month to occur on or after August 26, 2014 (the
19effective date of Public Act 98-1098), each month, from the
20collections made under Section 9 of the Use Tax Act, Section 9
21of the Service Use Tax Act, Section 9 of the Service Occupation
22Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
23the Department shall pay into the Tax Compliance and
24Administration Fund, to be used, subject to appropriation, to
25fund additional auditors and compliance personnel at the
26Department of Revenue, an amount equal to 1/12 of 5% of 80% of

HB4234- 64 -LRB101 15567 HLH 64912 b
1the cash receipts collected during the preceding fiscal year by
2the Audit Bureau of the Department under the Use Tax Act, the
3Service Use Tax Act, the Service Occupation Tax Act, the
4Retailers' Occupation Tax Act, and associated local occupation
5and use taxes administered by the Department.
6 Subject to payments of amounts into the Build Illinois
7Fund, the McCormick Place Expansion Project Fund, the Illinois
8Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
9Compliance and Administration Fund as provided in this Section,
10beginning on July 1, 2018 the Department shall pay each month
11into the Downstate Public Transportation Fund the moneys
12required to be so paid under Section 2-3 of the Downstate
13Public Transportation Act.
14 Subject to successful execution and delivery of a
15public-private agreement between the public agency and private
16entity and completion of the civic build, beginning on July 1,
172023, of the remainder of the moneys received by the Department
18under the Use Tax Act, the Service Use Tax Act, the Service
19Occupation Tax Act, and this Act, the Department shall deposit
20the following specified deposits in the aggregate from
21collections under the Use Tax Act, the Service Use Tax Act, the
22Service Occupation Tax Act, and the Retailers' Occupation Tax
23Act, as required under Section 8.25g of the State Finance Act
24for distribution consistent with the Public-Private
25Partnership for Civic and Transit Infrastructure Project Act.
26The moneys received by the Department pursuant to this Act and

HB4234- 65 -LRB101 15567 HLH 64912 b
1required to be deposited into the Civic and Transit
2Infrastructure Fund are subject to the pledge, claim, and
3charge set forth in Section 25-55 of the Public-Private
4Partnership for Civic and Transit Infrastructure Project Act.
5As used in this paragraph, "civic build", "private entity",
6"public-private agreement", and "public agency" have the
7meanings provided in Section 25-10 of the Public-Private
8Partnership for Civic and Transit Infrastructure Project Act.
9 Fiscal Year............................Total Deposit
10 2024....................................$200,000,000
11 2025....................................$206,000,000
12 2026....................................$212,200,000
13 2027....................................$218,500,000
14 2028....................................$225,100,000
15 2029....................................$288,700,000
16 2030....................................$298,900,000
17 2031....................................$309,300,000
18 2032....................................$320,100,000
19 2033....................................$331,200,000
20 2034....................................$341,200,000
21 2035....................................$351,400,000
22 2036....................................$361,900,000
23 2037....................................$372,800,000
24 2038....................................$384,000,000
25 2039....................................$395,500,000
26 2040....................................$407,400,000

HB4234- 66 -LRB101 15567 HLH 64912 b
1 2041....................................$419,600,000
2 2042....................................$432,200,000
3 2043....................................$445,100,000
4 Beginning July 1, 2021 and until July 1, 2022, subject to
5the payment of amounts into the State and Local Sales Tax
6Reform Fund, the Build Illinois Fund, the McCormick Place
7Expansion Project Fund, the Illinois Tax Increment Fund, the
8Energy Infrastructure Fund, and the Tax Compliance and
9Administration Fund as provided in this Section, the Department
10shall pay each month into the Road Fund the amount estimated to
11represent 16% of the net revenue realized from the taxes
12imposed on motor fuel and gasohol. Beginning July 1, 2022 and
13until July 1, 2023, subject to the payment of amounts into the
14State and Local Sales Tax Reform Fund, the Build Illinois Fund,
15the McCormick Place Expansion Project Fund, the Illinois Tax
16Increment Fund, the Energy Infrastructure Fund, and the Tax
17Compliance and Administration Fund as provided in this Section,
18the Department shall pay each month into the Road Fund the
19amount estimated to represent 32% of the net revenue realized
20from the taxes imposed on motor fuel and gasohol. Beginning
21July 1, 2023 and until July 1, 2024, subject to the payment of
22amounts into the State and Local Sales Tax Reform Fund, the
23Build Illinois Fund, the McCormick Place Expansion Project
24Fund, the Illinois Tax Increment Fund, the Energy
25Infrastructure Fund, and the Tax Compliance and Administration
26Fund as provided in this Section, the Department shall pay each

HB4234- 67 -LRB101 15567 HLH 64912 b
1month into the Road Fund the amount estimated to represent 48%
2of the net revenue realized from the taxes imposed on motor
3fuel and gasohol. Beginning July 1, 2024 and until July 1,
42025, subject to the payment of amounts into the State and
5Local Sales Tax Reform Fund, the Build Illinois Fund, the
6McCormick Place Expansion Project Fund, the Illinois Tax
7Increment Fund, the Energy Infrastructure Fund, and the Tax
8Compliance and Administration Fund as provided in this Section,
9the Department shall pay each month into the Road Fund the
10amount estimated to represent 64% of the net revenue realized
11from the taxes imposed on motor fuel and gasohol. Beginning on
12July 1, 2025, subject to the payment of amounts into the State
13and Local Sales Tax Reform Fund, the Build Illinois Fund, the
14McCormick Place Expansion Project Fund, the Illinois Tax
15Increment Fund, the Energy Infrastructure Fund, and the Tax
16Compliance and Administration Fund as provided in this Section,
17the Department shall pay each month into the Road Fund the
18amount estimated to represent 80% of the net revenue realized
19from the taxes imposed on motor fuel and gasohol. As used in
20this paragraph "motor fuel" has the meaning given to that term
21in Section 1.1 of the Motor Fuel Tax Act, and "gasohol" has the
22meaning given to that term in Section 3-40 of the Use Tax Act.
23 Of the remainder of the moneys received by the Department
24pursuant to this Act, 75% thereof shall be paid into the
25General Revenue Fund of the State Treasury and 25% shall be
26reserved in a special account and used only for the transfer to

HB4234- 68 -LRB101 15567 HLH 64912 b
1the Common School Fund as part of the monthly transfer from the
2General Revenue Fund in accordance with Section 8a of the State
3Finance Act.
4 As soon as possible after the first day of each month, upon
5certification of the Department of Revenue, the Comptroller
6shall order transferred and the Treasurer shall transfer from
7the General Revenue Fund to the Motor Fuel Tax Fund an amount
8equal to 1.7% of 80% of the net revenue realized under this Act
9for the second preceding month. Beginning April 1, 2000, this
10transfer is no longer required and shall not be made.
11 Net revenue realized for a month shall be the revenue
12collected by the State pursuant to this Act, less the amount
13paid out during that month as refunds to taxpayers for
14overpayment of liability.
15(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
16100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
1715, Section 15-15, eff. 6-5-19; 101-10, Article 25, Section
1825-110, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
196-28-19; 101-604, eff. 12-13-19.)
20 Section 20. The Service Occupation Tax Act is amended by
21changing Sections 3-10 and 9 as follows:
22 (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
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

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1the "selling price", as defined in Section 2 of the Service Use
2Tax Act, of the tangible personal property. For the purpose of
3computing this tax, in no event shall the "selling price" be
4less than the cost price to the serviceman of the tangible
5personal property transferred. The selling price of each item
6of tangible personal property transferred as an incident of a
7sale of service may be shown as a distinct and separate item on
8the serviceman's billing to the service customer. If the
9selling price is not so shown, the selling price of the
10tangible personal property is deemed to be 50% of the
11serviceman's entire billing to the service customer. When,
12however, a serviceman contracts to design, develop, and produce
13special order machinery or equipment, the tax imposed by this
14Act shall be based on the serviceman's cost price of the
15tangible personal property transferred incident to the
16completion of the contract.
17 Beginning on July 1, 2000 and through December 31, 2000,
18with respect to motor fuel, as defined in Section 1.1 of the
19Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
20the Use Tax Act, the tax is imposed at the rate of 1.25%.
21 With respect to gasohol, as defined in the Use Tax Act, the
22tax imposed by this Act shall apply to (i) 70% of the cost
23price of property transferred as an incident to the sale of
24service on or after January 1, 1990, and before July 1, 2003,
25(ii) 80% of the selling price of property transferred as an
26incident to the sale of service on or after July 1, 2003 and on

HB4234- 70 -LRB101 15567 HLH 64912 b
1or before July 1, 2017, and (iii) 100% of the cost price
2thereafter. If, at any time, however, the tax under this Act on
3sales of gasohol, as defined in the Use Tax Act, is imposed at
4the rate of 1.25%, then the tax imposed by this Act applies to
5100% of the proceeds of sales of gasohol made during that time.
6 With respect to majority blended ethanol fuel, as defined
7in the Use Tax Act, the tax imposed by this Act does not apply
8to the selling price of property transferred as an incident to
9the sale of service on or after July 1, 2003 and on or before
10December 31, 2023 but applies to 100% of the selling price
11thereafter.
12 With respect to biodiesel blends, as defined in the Use Tax
13Act, with no less than 1% and no more than 10% biodiesel, the
14tax imposed by this Act applies to (i) 80% of the selling price
15of property transferred as an incident to the sale of service
16on or after July 1, 2003 and on or before December 31, 2018 and
17(ii) 100% of the proceeds of the selling price thereafter. If,
18at any time, however, the tax under this Act on sales of
19biodiesel blends, as defined in the Use Tax Act, with no less
20than 1% and no more than 10% biodiesel is imposed at the rate
21of 1.25%, then the tax imposed by this Act applies to 100% of
22the proceeds of sales of biodiesel blends with no less than 1%
23and no more than 10% biodiesel made during that time.
24 With respect to 100% biodiesel, as defined in the Use Tax
25Act, and biodiesel blends, as defined in the Use Tax Act, with
26more than 10% but no more than 99% biodiesel material, the tax

HB4234- 71 -LRB101 15567 HLH 64912 b
1imposed by this Act does not apply to the proceeds of the
2selling price of property transferred as an incident to the
3sale of service on or after July 1, 2003 and on or before
4December 31, 2023 but applies to 100% of the selling price
5thereafter.
6 At the election of any registered serviceman made for each
7fiscal year, sales of service in which the aggregate annual
8cost price of tangible personal property transferred as an
9incident to the sales of service is less than 35%, or 75% in
10the case of servicemen transferring prescription drugs or
11servicemen engaged in graphic arts production, of the aggregate
12annual total gross receipts from all sales of service, the tax
13imposed by this Act shall be based on the serviceman's cost
14price of the tangible personal property transferred incident to
15the sale of those services.
16 The tax shall be imposed at the rate of 1% on food prepared
17for immediate consumption and transferred incident to a sale of
18service subject to this Act or the Service Occupation Tax Act
19by an entity licensed under the Hospital Licensing Act, the
20Nursing Home Care Act, the ID/DD Community Care Act, the MC/DD
21Act, the Specialized Mental Health Rehabilitation Act of 2013,
22or the Child Care Act of 1969. The tax shall also be imposed at
23the rate of 1% on food for human consumption that is to be
24consumed off the premises where it is sold (other than
25alcoholic beverages, food consisting of or infused with adult
26use cannabis, soft drinks, and food that has been prepared for

HB4234- 72 -LRB101 15567 HLH 64912 b
1immediate consumption and is not otherwise included in this
2paragraph) and prescription and nonprescription medicines,
3drugs, medical appliances, products classified as Class III
4medical devices by the United States Food and Drug
5Administration that are used for cancer treatment pursuant to a
6prescription, as well as any accessories and components related
7to those devices, modifications to a motor vehicle for the
8purpose of rendering it usable by a person with a disability,
9and insulin, urine testing materials, syringes, and needles
10used by diabetics, for human use. For the purposes of this
11Section, until September 1, 2009: the term "soft drinks" means
12any complete, finished, ready-to-use, non-alcoholic drink,
13whether carbonated or not, including but not limited to soda
14water, cola, fruit juice, vegetable juice, carbonated water,
15and all other preparations commonly known as soft drinks of
16whatever kind or description that are contained in any closed
17or sealed can, carton, or container, regardless of size; but
18"soft drinks" does not include coffee, tea, non-carbonated
19water, infant formula, milk or milk products as defined in the
20Grade A Pasteurized Milk and Milk Products Act, or drinks
21containing 50% or more natural fruit or vegetable juice.
22 Notwithstanding any other provisions of this Act,
23beginning September 1, 2009, "soft drinks" means non-alcoholic
24beverages that contain natural or artificial sweeteners. "Soft
25drinks" do not include beverages that contain milk or milk
26products, soy, rice or similar milk substitutes, or greater

HB4234- 73 -LRB101 15567 HLH 64912 b
1than 50% of vegetable or fruit juice by volume.
2 Until August 1, 2009, and notwithstanding any other
3provisions of this Act, "food for human consumption that is to
4be consumed off the premises where it is sold" includes all
5food sold through a vending machine, except soft drinks and
6food products that are dispensed hot from a vending machine,
7regardless of the location of the vending machine. Beginning
8August 1, 2009, and notwithstanding any other provisions of
9this Act, "food for human consumption that is to be consumed
10off the premises where it is sold" includes all food sold
11through a vending machine, except soft drinks, candy, and food
12products that are dispensed hot from a vending machine,
13regardless of the location of the vending machine.
14 Notwithstanding any other provisions of this Act,
15beginning September 1, 2009, "food for human consumption that
16is to be consumed off the premises where it is sold" does not
17include candy. For purposes of this Section, "candy" means a
18preparation of sugar, honey, or other natural or artificial
19sweeteners in combination with chocolate, fruits, nuts or other
20ingredients or flavorings in the form of bars, drops, or
21pieces. "Candy" does not include any preparation that contains
22flour or requires refrigeration.
23 Notwithstanding any other provisions of this Act,
24beginning September 1, 2009, "nonprescription medicines and
25drugs" does not include grooming and hygiene products. For
26purposes of this Section, "grooming and hygiene products"

HB4234- 74 -LRB101 15567 HLH 64912 b
1includes, but is not limited to, soaps and cleaning solutions,
2shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
3lotions and screens, unless those products are available by
4prescription only, regardless of whether the products meet the
5definition of "over-the-counter-drugs". For the purposes of
6this paragraph, "over-the-counter-drug" means a drug for human
7use that contains a label that identifies the product as a drug
8as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
9label includes:
10 (A) A "Drug Facts" panel; or
11 (B) A statement of the "active ingredient(s)" with a
12 list of those ingredients contained in the compound,
13 substance or preparation.
14 Beginning on January 1, 2014 (the effective date of Public
15Act 98-122), "prescription and nonprescription medicines and
16drugs" includes medical cannabis purchased from a registered
17dispensing organization under the Compassionate Use of Medical
18Cannabis Program Act.
19 As used in this Section, "adult use cannabis" means
20cannabis subject to tax under the Cannabis Cultivation
21Privilege Tax Law and the Cannabis Purchaser Excise Tax Law and
22does not include cannabis subject to tax under the
23Compassionate Use of Medical Cannabis Program Act.
24 Beginning July 1, 2020, in addition to all other rates of
25tax imposed under this Act, a surcharge of 1% is imposed on the
26selling price of firearm ammunition. "Firearm ammunition" has

HB4234- 75 -LRB101 15567 HLH 64912 b
1the meaning given to that term under Section 31A-0.1 of the
2Criminal Code of 2012.
3(Source: P.A. 100-22, eff. 7-6-17; 101-363, eff. 8-9-19;
4101-593, eff. 12-4-19.)
5 (35 ILCS 115/9) (from Ch. 120, par. 439.109)
6 Sec. 9. Each serviceman required or authorized to collect
7the tax herein imposed shall pay to the Department the amount
8of such tax at the time when he is required to file his return
9for the period during which such tax was collectible, less a
10discount of 2.1% prior to January 1, 1990, and 1.75% on and
11after January 1, 1990, or $5 per calendar year, whichever is
12greater, which is allowed to reimburse the serviceman for
13expenses incurred in collecting the tax, keeping records,
14preparing and filing returns, remitting the tax and supplying
15data to the Department on request. The discount under this
16Section is not allowed for the 1.25% portion of taxes paid on
17aviation fuel that is subject to the revenue use requirements
18of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The discount allowed
19under this Section is allowed only for returns that are filed
20in the manner required by this Act. The Department may disallow
21the discount for servicemen whose certificate of registration
22is revoked at the time the return is filed, but only if the
23Department's decision to revoke the certificate of
24registration has become final.
25 Where such tangible personal property is sold under a

HB4234- 76 -LRB101 15567 HLH 64912 b
1conditional sales contract, or under any other form of sale
2wherein the payment of the principal sum, or a part thereof, is
3extended beyond the close of the period for which the return is
4filed, the serviceman, in collecting the tax may collect, for
5each tax return period, only the tax applicable to the part of
6the selling price actually received during such tax return
7period.
8 Except as provided hereinafter in this Section, on or
9before the twentieth day of each calendar month, such
10serviceman shall file a return for the preceding calendar month
11in accordance with reasonable rules and regulations to be
12promulgated by the Department of Revenue. Such return shall be
13filed on a form prescribed by the Department and shall contain
14such information as the Department may reasonably require. On
15and after January 1, 2018, with respect to servicemen whose
16annual gross receipts average $20,000 or more, all returns
17required to be filed pursuant to this Act shall be filed
18electronically. Servicemen who demonstrate that they do not
19have access to the Internet or demonstrate hardship in filing
20electronically may petition the Department to waive the
21electronic filing requirement.
22 The Department may require returns to be filed on a
23quarterly basis. If so required, a return for each calendar
24quarter shall be filed on or before the twentieth day of the
25calendar month following the end of such calendar quarter. The
26taxpayer shall also file a return with the Department for each

HB4234- 77 -LRB101 15567 HLH 64912 b
1of the first two months of each calendar quarter, on or before
2the twentieth day of the following calendar month, stating:
3 1. The name of the seller;
4 2. The address of the principal place of business from
5 which he engages in business as a serviceman in this State;
6 3. The total amount of taxable receipts received by him
7 during the preceding calendar month, including receipts
8 from charge and time sales, but less all deductions allowed
9 by law;
10 4. The amount of credit provided in Section 2d of this
11 Act;
12 5. The amount of tax due;
13 5-5. The signature of the taxpayer; and
14 6. Such other reasonable information as the Department
15 may require.
16 Each serviceman required or authorized to collect the tax
17herein imposed on aviation fuel acquired as an incident to the
18purchase of a service in this State during the preceding
19calendar month shall, instead of reporting and paying tax as
20otherwise required by this Section, report and pay such tax on
21a separate aviation fuel tax return. The requirements related
22to the return shall be as otherwise provided in this Section.
23Notwithstanding any other provisions of this Act to the
24contrary, servicemen transferring aviation fuel incident to
25sales of service shall file all aviation fuel tax returns and
26shall make all aviation fuel tax payments by electronic means

HB4234- 78 -LRB101 15567 HLH 64912 b
1in the manner and form required by the Department. For purposes
2of this Section, "aviation fuel" means jet fuel and aviation
3gasoline.
4 If a taxpayer fails to sign a return within 30 days after
5the proper notice and demand for signature by the Department,
6the return shall be considered valid and any amount shown to be
7due on the return shall be deemed assessed.
8 Notwithstanding any other provision of this Act to the
9contrary, servicemen subject to tax on cannabis shall file all
10cannabis tax returns and shall make all cannabis tax payments
11by electronic means in the manner and form required by the
12Department.
13 Prior to October 1, 2003, and on and after September 1,
142004 a serviceman may accept a Manufacturer's Purchase Credit
15certification from a purchaser in satisfaction of Service Use
16Tax as provided in Section 3-70 of the Service Use Tax Act if
17the purchaser provides the appropriate documentation as
18required by Section 3-70 of the Service Use Tax Act. A
19Manufacturer's Purchase Credit certification, accepted prior
20to October 1, 2003 or on or after September 1, 2004 by a
21serviceman as provided in Section 3-70 of the Service Use Tax
22Act, may be used by that serviceman to satisfy Service
23Occupation Tax liability in the amount claimed in the
24certification, not to exceed 6.25% of the receipts subject to
25tax from a qualifying purchase. A Manufacturer's Purchase
26Credit reported on any original or amended return filed under

HB4234- 79 -LRB101 15567 HLH 64912 b
1this Act after October 20, 2003 for reporting periods prior to
2September 1, 2004 shall be disallowed. Manufacturer's Purchase
3Credit reported on annual returns due on or after January 1,
42005 will be disallowed for periods prior to September 1, 2004.
5No Manufacturer's Purchase Credit may be used after September
630, 2003 through August 31, 2004 to satisfy any tax liability
7imposed under this Act, including any audit liability.
8 If the serviceman's average monthly tax liability to the
9Department does not exceed $200, the Department may authorize
10his returns to be filed on a quarter annual basis, with the
11return for January, February and March of a given year being
12due by April 20 of such year; with the return for April, May
13and June of a given year being due by July 20 of such year; with
14the return for July, August and September of a given year being
15due by October 20 of such year, and with the return for
16October, November and December of a given year being due by
17January 20 of the following year.
18 If the serviceman's average monthly tax liability to the
19Department does not exceed $50, the Department may authorize
20his returns to be filed on an annual basis, with the return for
21a given year being due by January 20 of the following year.
22 Such quarter annual and annual returns, as to form and
23substance, shall be subject to the same requirements as monthly
24returns.
25 Notwithstanding any other provision in this Act concerning
26the time within which a serviceman may file his return, in the

HB4234- 80 -LRB101 15567 HLH 64912 b
1case of any serviceman who ceases to engage in a kind of
2business which makes him responsible for filing returns under
3this Act, such serviceman shall file a final return under this
4Act with the Department not more than 1 month after
5discontinuing such business.
6 Beginning October 1, 1993, a taxpayer who has an average
7monthly tax liability of $150,000 or more shall make all
8payments required by rules of the Department by electronic
9funds transfer. Beginning October 1, 1994, a taxpayer who has
10an average monthly tax liability of $100,000 or more shall make
11all payments required by rules of the Department by electronic
12funds transfer. Beginning October 1, 1995, a taxpayer who has
13an average monthly tax liability of $50,000 or more shall make
14all payments required by rules of the Department by electronic
15funds transfer. Beginning October 1, 2000, a taxpayer who has
16an annual tax liability of $200,000 or more shall make all
17payments required by rules of the Department by electronic
18funds transfer. The term "annual tax liability" shall be the
19sum of the taxpayer's liabilities under this Act, and under all
20other State and local occupation and use tax laws administered
21by the Department, for the immediately preceding calendar year.
22The term "average monthly tax liability" means the sum of the
23taxpayer's liabilities under this Act, and under all other
24State and local occupation and use tax laws administered by the
25Department, for the immediately preceding calendar year
26divided by 12. Beginning on October 1, 2002, a taxpayer who has

HB4234- 81 -LRB101 15567 HLH 64912 b
1a tax liability in the amount set forth in subsection (b) of
2Section 2505-210 of the Department of Revenue Law shall make
3all payments required by rules of the Department by electronic
4funds transfer.
5 Before August 1 of each year beginning in 1993, the
6Department shall notify all taxpayers required to make payments
7by electronic funds transfer. All taxpayers required to make
8payments by electronic funds transfer shall make those payments
9for a minimum of one year beginning on October 1.
10 Any taxpayer not required to make payments by electronic
11funds transfer may make payments by electronic funds transfer
12with the permission of the Department.
13 All taxpayers required to make payment by electronic funds
14transfer and any taxpayers authorized to voluntarily make
15payments by electronic funds transfer shall make those payments
16in the manner authorized by the Department.
17 The Department shall adopt such rules as are necessary to
18effectuate a program of electronic funds transfer and the
19requirements of this Section.
20 Where a serviceman collects the tax with respect to the
21selling price of tangible personal property which he sells and
22the purchaser thereafter returns such tangible personal
23property and the serviceman refunds the selling price thereof
24to the purchaser, such serviceman shall also refund, to the
25purchaser, the tax so collected from the purchaser. When filing
26his return for the period in which he refunds such tax to the

HB4234- 82 -LRB101 15567 HLH 64912 b
1purchaser, the serviceman may deduct the amount of the tax so
2refunded by him to the purchaser from any other Service
3Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
4Use Tax which such serviceman may be required to pay or remit
5to the Department, as shown by such return, provided that the
6amount of the tax to be deducted shall previously have been
7remitted to the Department by such serviceman. If the
8serviceman shall not previously have remitted the amount of
9such tax to the Department, he shall be entitled to no
10deduction hereunder upon refunding such tax to the purchaser.
11 If experience indicates such action to be practicable, the
12Department may prescribe and furnish a combination or joint
13return which will enable servicemen, who are required to file
14returns hereunder and also under the Retailers' Occupation Tax
15Act, the Use Tax Act or the Service Use Tax Act, to furnish all
16the return information required by all said Acts on the one
17form.
18 Where the serviceman has more than one business registered
19with the Department under separate registrations hereunder,
20such serviceman shall file separate returns for each registered
21business.
22 Beginning January 1, 1990, each month the Department shall
23pay into the Local Government Tax Fund the revenue realized for
24the preceding month from the 1% tax imposed under this Act.
25 Beginning January 1, 1990, each month the Department shall
26pay into the County and Mass Transit District Fund 4% of the

HB4234- 83 -LRB101 15567 HLH 64912 b
1revenue realized for the preceding month from the 6.25% general
2rate on sales of tangible personal property other than aviation
3fuel sold on or after December 1, 2019. This exception for
4aviation fuel only applies for so long as the revenue use
5requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
6binding on the State.
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 other than aviation
15fuel sold on or after December 1, 2019. This exception for
16aviation fuel only applies for so long as the revenue use
17requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
18binding on the State.
19 For aviation fuel sold on or after December 1, 2019, each
20month the Department shall pay into the State Aviation Program
21Fund 20% of the net revenue realized for the preceding month
22from the 6.25% general rate on the selling price of aviation
23fuel, less an amount estimated by the Department to be required
24for refunds of the 20% portion of the tax on aviation fuel
25under this Act, which amount shall be deposited into the
26Aviation Fuel Sales Tax Refund Fund. The Department shall only

HB4234- 84 -LRB101 15567 HLH 64912 b
1pay moneys into the State Aviation Program Fund and the
2Aviation Fuel Sales Tax Refund Fund under this Act for so long
3as the revenue use requirements of 49 U.S.C. 47107(b) and 49
4U.S.C. 47133 are binding on the State.
5 Beginning August 1, 2000, each month the Department shall
6pay into the Local Government Tax Fund 80% of the net revenue
7realized for the preceding month from the 1.25% rate on the
8selling price of motor fuel and gasohol.
9 Beginning October 1, 2009, each month the Department shall
10pay into the Capital Projects Fund an amount that is equal to
11an amount estimated by the Department to represent 80% of the
12net revenue realized for the preceding month from the sale of
13candy, grooming and hygiene products, and soft drinks that had
14been taxed at a rate of 1% prior to September 1, 2009 but that
15are now taxed at 6.25%.
16 Beginning July 1, 2013, each month the Department shall pay
17into the Underground Storage Tank Fund from the proceeds
18collected under this Act, the Use Tax Act, the Service Use Tax
19Act, and the Retailers' Occupation Tax Act an amount equal to
20the average monthly deficit in the Underground Storage Tank
21Fund during the prior year, as certified annually by the
22Illinois Environmental Protection Agency, but the total
23payment into the Underground Storage Tank Fund under this Act,
24the Use Tax Act, the Service Use Tax Act, and the Retailers'
25Occupation Tax Act shall not exceed $18,000,000 in any State
26fiscal year. As used in this paragraph, the "average monthly

HB4234- 85 -LRB101 15567 HLH 64912 b
1deficit" shall be equal to the difference between the average
2monthly claims for payment by the fund and the average monthly
3revenues deposited into the fund, excluding payments made
4pursuant to this paragraph.
5 Beginning July 1, 2015, of the remainder of the moneys
6received by the Department under the Use Tax Act, the Service
7Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
8each month the Department shall deposit $500,000 into the State
9Crime Laboratory Fund.
10 Beginning July 1, 2020, the Department shall pay into the
11Mental Health Services Fund 100% of the net revenue realized
12for the preceding month from the 1% surcharge on the selling
13price of firearm ammunition.
14 Of the remainder of the moneys received by the Department
15pursuant to this Act, (a) 1.75% thereof shall be paid into the
16Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
17and after July 1, 1989, 3.8% thereof shall be paid into the
18Build Illinois Fund; provided, however, that if in any fiscal
19year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
20may be, of the moneys received by the Department and required
21to be paid into the Build Illinois Fund pursuant to Section 3
22of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
23Act, Section 9 of the Service Use Tax Act, and Section 9 of the
24Service Occupation Tax Act, such Acts being hereinafter called
25the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
26may be, of moneys being hereinafter called the "Tax Act

HB4234- 86 -LRB101 15567 HLH 64912 b
1Amount", and (2) the amount transferred to the Build Illinois
2Fund from the State and Local Sales Tax Reform Fund shall be
3less than the Annual Specified Amount (as defined in Section 3
4of the Retailers' Occupation Tax Act), an amount equal to the
5difference shall be immediately paid into the Build Illinois
6Fund from other moneys received by the Department pursuant to
7the Tax Acts; and further provided, that if on the last
8business day of any month the sum of (1) the Tax Act Amount
9required to be deposited into the Build Illinois Account in the
10Build Illinois Fund during such month and (2) the amount
11transferred during such month to the Build Illinois Fund from
12the State and Local Sales Tax Reform Fund shall have been less
13than 1/12 of the Annual Specified Amount, an amount equal to
14the difference shall be immediately paid into the Build
15Illinois Fund from other moneys received by the Department
16pursuant to the Tax Acts; and, further provided, that in no
17event shall the payments required under the preceding proviso
18result in aggregate payments into the Build Illinois Fund
19pursuant to this clause (b) for any fiscal year in excess of
20the greater of (i) the Tax Act Amount or (ii) the Annual
21Specified Amount for such fiscal year; and, further provided,
22that the amounts payable into the Build Illinois Fund under
23this clause (b) shall be payable only until such time as the
24aggregate amount on deposit under each trust indenture securing
25Bonds issued and outstanding pursuant to the Build Illinois
26Bond Act is sufficient, taking into account any future

HB4234- 87 -LRB101 15567 HLH 64912 b
1investment income, to fully provide, in accordance with such
2indenture, for the defeasance of or the payment of the
3principal of, premium, if any, and interest on the Bonds
4secured by such indenture and on any Bonds expected to be
5issued thereafter and all fees and costs payable with respect
6thereto, all as certified by the Director of the Bureau of the
7Budget (now Governor's Office of Management and Budget). If on
8the last business day of any month in which Bonds are
9outstanding pursuant to the Build Illinois Bond Act, the
10aggregate of the moneys deposited in the Build Illinois Bond
11Account in the Build Illinois Fund in such month shall be less
12than the amount required to be transferred in such month from
13the Build Illinois Bond Account to the Build Illinois Bond
14Retirement and Interest Fund pursuant to Section 13 of the
15Build Illinois Bond Act, an amount equal to such deficiency
16shall be immediately paid from other moneys received by the
17Department pursuant to the Tax Acts to the Build Illinois Fund;
18provided, however, that any amounts paid to the Build Illinois
19Fund in any fiscal year pursuant to this sentence shall be
20deemed to constitute payments pursuant to clause (b) of the
21preceding sentence and shall reduce the amount otherwise
22payable for such fiscal year pursuant to clause (b) of the
23preceding sentence. The moneys received by the Department
24pursuant to this Act and required to be deposited into the
25Build Illinois Fund are subject to the pledge, claim and charge
26set forth in Section 12 of the Build Illinois Bond Act.

HB4234- 88 -LRB101 15567 HLH 64912 b
1 Subject to payment of amounts into the Build Illinois Fund
2as provided in the preceding paragraph or in any amendment
3thereto hereafter enacted, the following specified monthly
4installment of the amount requested in the certificate of the
5Chairman of the Metropolitan Pier and Exposition Authority
6provided under Section 8.25f of the State Finance Act, but not
7in excess of the sums designated as "Total Deposit", shall be
8deposited in the aggregate from collections under Section 9 of
9the Use Tax Act, Section 9 of the Service Use Tax Act, Section
109 of the Service Occupation Tax Act, and Section 3 of the
11Retailers' Occupation Tax Act into the McCormick Place
12Expansion Project Fund in the specified fiscal years.
13Fiscal YearTotal Deposit
141993 $0
151994 53,000,000
161995 58,000,000
171996 61,000,000
181997 64,000,000
191998 68,000,000
201999 71,000,000
212000 75,000,000
222001 80,000,000
232002 93,000,000
242003 99,000,000
252004103,000,000

HB4234- 89 -LRB101 15567 HLH 64912 b
12005108,000,000
22006113,000,000
32007119,000,000
42008126,000,000
52009132,000,000
62010139,000,000
72011146,000,000
82012153,000,000
92013161,000,000
102014170,000,000
112015179,000,000
122016189,000,000
132017199,000,000
142018210,000,000
152019221,000,000
162020233,000,000
172021246,000,000
182022260,000,000
192023275,000,000
202024 275,000,000
212025 275,000,000
222026 279,000,000
232027 292,000,000
242028 307,000,000
252029 322,000,000
262030 338,000,000

HB4234- 90 -LRB101 15567 HLH 64912 b
12031 350,000,000
22032 350,000,000
3and
4each fiscal year
5thereafter that bonds
6are outstanding under
7Section 13.2 of the
8Metropolitan Pier and
9Exposition Authority Act,
10but not after fiscal year 2060.
11 Beginning July 20, 1993 and in each month of each fiscal
12year thereafter, one-eighth of the amount requested in the
13certificate of the Chairman of the Metropolitan Pier and
14Exposition Authority for that fiscal year, less the amount
15deposited into the McCormick Place Expansion Project Fund by
16the State Treasurer in the respective month under subsection
17(g) of Section 13 of the Metropolitan Pier and Exposition
18Authority Act, plus cumulative deficiencies in the deposits
19required under this Section for previous months and years,
20shall be deposited into the McCormick Place Expansion Project
21Fund, until the full amount requested for the fiscal year, but
22not in excess of the amount specified above as "Total Deposit",
23has been deposited.
24 Subject to payment of amounts into the Capital Projects
25Fund, the Build Illinois Fund, and the McCormick Place
26Expansion Project Fund pursuant to the preceding paragraphs or

HB4234- 91 -LRB101 15567 HLH 64912 b
1in any amendments thereto hereafter enacted, for aviation fuel
2sold on or after December 1, 2019, the Department shall each
3month deposit into the Aviation Fuel Sales Tax Refund Fund an
4amount estimated by the Department to be required for refunds
5of the 80% portion of the tax on aviation fuel under this Act.
6The Department shall only deposit moneys into the Aviation Fuel
7Sales Tax Refund Fund under this paragraph for so long as the
8revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
947133 are binding on the State.
10 Subject to payment of amounts into the Build Illinois Fund
11and the McCormick Place Expansion Project Fund pursuant to the
12preceding paragraphs or in any amendments thereto hereafter
13enacted, beginning July 1, 1993 and ending on September 30,
142013, the Department shall each month pay into the Illinois Tax
15Increment Fund 0.27% of 80% of the net revenue realized for the
16preceding month from the 6.25% general rate on the selling
17price of tangible personal property.
18 Subject to payment of amounts into the Build Illinois Fund
19and the McCormick Place Expansion Project Fund pursuant to the
20preceding paragraphs or in any amendments thereto hereafter
21enacted, beginning with the receipt of the first report of
22taxes paid by an eligible business and continuing for a 25-year
23period, the Department shall each month pay into the Energy
24Infrastructure Fund 80% of the net revenue realized from the
256.25% general rate on the selling price of Illinois-mined coal
26that was sold to an eligible business. For purposes of this

HB4234- 92 -LRB101 15567 HLH 64912 b
1paragraph, the term "eligible business" means a new electric
2generating facility certified pursuant to Section 605-332 of
3the Department of Commerce and Economic Opportunity Law of the
4Civil Administrative Code of Illinois.
5 Subject to payment of amounts into the Build Illinois Fund,
6the McCormick Place Expansion Project Fund, the Illinois Tax
7Increment Fund, and the Energy Infrastructure Fund pursuant to
8the preceding paragraphs or in any amendments to this Section
9hereafter enacted, beginning on the first day of the first
10calendar month to occur on or after August 26, 2014 (the
11effective date of Public Act 98-1098), each month, from the
12collections made under Section 9 of the Use Tax Act, Section 9
13of the Service Use Tax Act, Section 9 of the Service Occupation
14Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
15the Department shall pay into the Tax Compliance and
16Administration Fund, to be used, subject to appropriation, to
17fund additional auditors and compliance personnel at the
18Department of Revenue, an amount equal to 1/12 of 5% of 80% of
19the cash receipts collected during the preceding fiscal year by
20the Audit Bureau of the Department under the Use Tax Act, the
21Service Use Tax Act, the Service Occupation Tax Act, the
22Retailers' Occupation Tax Act, and associated local occupation
23and use taxes administered by the Department.
24 Subject to payments of amounts into the Build Illinois
25Fund, the McCormick Place Expansion Project Fund, the Illinois
26Tax Increment Fund, the Energy Infrastructure Fund, and the Tax

HB4234- 93 -LRB101 15567 HLH 64912 b
1Compliance and Administration Fund as provided in this Section,
2beginning on July 1, 2018 the Department shall pay each month
3into the Downstate Public Transportation Fund the moneys
4required to be so paid under Section 2-3 of the Downstate
5Public Transportation Act.
6 Subject to successful execution and delivery of a
7public-private agreement between the public agency and private
8entity and completion of the civic build, beginning on July 1,
92023, of the remainder of the moneys received by the Department
10under the Use Tax Act, the Service Use Tax Act, the Service
11Occupation Tax Act, and this Act, the Department shall deposit
12the following specified deposits in the aggregate from
13collections under the Use Tax Act, the Service Use Tax Act, the
14Service Occupation Tax Act, and the Retailers' Occupation Tax
15Act, as required under Section 8.25g of the State Finance Act
16for distribution consistent with the Public-Private
17Partnership for Civic and Transit Infrastructure Project Act.
18The moneys received by the Department pursuant to this Act and
19required to be deposited into the Civic and Transit
20Infrastructure Fund are subject to the pledge, claim and charge
21set forth in Section 25-55 of the Public-Private Partnership
22for Civic and Transit Infrastructure Project Act. As used in
23this paragraph, "civic build", "private entity",
24"public-private agreement", and "public agency" have the
25meanings provided in Section 25-10 of the Public-Private
26Partnership for Civic and Transit Infrastructure Project Act.

HB4234- 94 -LRB101 15567 HLH 64912 b
1 Fiscal Year............................Total Deposit
2 2024....................................$200,000,000
3 2025....................................$206,000,000
4 2026....................................$212,200,000
5 2027....................................$218,500,000
6 2028....................................$225,100,000
7 2029....................................$288,700,000
8 2030....................................$298,900,000
9 2031....................................$309,300,000
10 2032....................................$320,100,000
11 2033....................................$331,200,000
12 2034....................................$341,200,000
13 2035....................................$351,400,000
14 2036....................................$361,900,000
15 2037....................................$372,800,000
16 2038....................................$384,000,000
17 2039....................................$395,500,000
18 2040....................................$407,400,000
19 2041....................................$419,600,000
20 2042....................................$432,200,000
21 2043....................................$445,100,000
22 Beginning July 1, 2021 and until July 1, 2022, subject to
23the payment of amounts into the County and Mass Transit
24District Fund, the Local Government Tax Fund, the Build
25Illinois Fund, the McCormick Place Expansion Project Fund, the
26Illinois Tax Increment Fund, the Energy Infrastructure Fund,

HB4234- 95 -LRB101 15567 HLH 64912 b
1and the Tax Compliance and Administration Fund as provided in
2this Section, the Department shall pay each month into the Road
3Fund the amount estimated to represent 16% of the net revenue
4realized from the taxes imposed on motor fuel and gasohol.
5Beginning July 1, 2022 and until July 1, 2023, subject to the
6payment of amounts into the County and Mass Transit District
7Fund, the Local Government Tax Fund, the Build Illinois Fund,
8the McCormick Place Expansion Project Fund, the Illinois Tax
9Increment Fund, the Energy Infrastructure Fund, and the Tax
10Compliance and Administration Fund as provided in this Section,
11the Department shall pay each month into the Road Fund the
12amount estimated to represent 32% of the net revenue realized
13from the taxes imposed on motor fuel and gasohol. Beginning
14July 1, 2023 and until July 1, 2024, subject to the payment of
15amounts into the County and Mass Transit District Fund, the
16Local Government Tax Fund, the Build Illinois Fund, the
17McCormick Place Expansion Project Fund, the Illinois Tax
18Increment Fund, the Energy Infrastructure Fund, and the Tax
19Compliance and Administration Fund as provided in this Section,
20the Department shall pay each month into the Road Fund the
21amount estimated to represent 48% of the net revenue realized
22from the taxes imposed on motor fuel and gasohol. Beginning
23July 1, 2024 and until July 1, 2025, subject to the payment of
24amounts into the County and Mass Transit District Fund, the
25Local Government Tax Fund, the Build Illinois Fund, the
26McCormick Place Expansion Project Fund, the Illinois Tax

HB4234- 96 -LRB101 15567 HLH 64912 b
1Increment Fund, the Energy Infrastructure Fund, and the Tax
2Compliance and Administration Fund as provided in this Section,
3the Department shall pay each month into the Road Fund the
4amount estimated to represent 64% of the net revenue realized
5from the taxes imposed on motor fuel and gasohol. Beginning on
6July 1, 2025, subject to the payment of amounts into the County
7and Mass Transit District Fund, the Local Government Tax Fund,
8the Build Illinois Fund, the McCormick Place Expansion Project
9Fund, the Illinois Tax Increment Fund, the Energy
10Infrastructure Fund, and the Tax Compliance and Administration
11Fund as provided in this Section, the Department shall pay each
12month into the Road Fund the amount estimated to represent 80%
13of the net revenue realized from the taxes imposed on motor
14fuel and gasohol. As used in this paragraph "motor fuel" has
15the meaning given to that term in Section 1.1 of the Motor Fuel
16Tax Act, and "gasohol" has the meaning given to that term in
17Section 3-40 of the Use Tax Act.
18 Of the remainder of the moneys received by the Department
19pursuant to this Act, 75% shall be paid into the General
20Revenue Fund of the State Treasury and 25% shall be reserved in
21a special account and used only for the transfer to the Common
22School Fund as part of the monthly transfer from the General
23Revenue Fund in accordance with Section 8a of the State Finance
24Act.
25 The Department may, upon separate written notice to a
26taxpayer, require the taxpayer to prepare and file with the

HB4234- 97 -LRB101 15567 HLH 64912 b
1Department on a form prescribed by the Department within not
2less than 60 days after receipt of the notice an annual
3information return for the tax year specified in the notice.
4Such annual return to the Department shall include a statement
5of gross receipts as shown by the taxpayer's last Federal
6income tax return. If the total receipts of the business as
7reported in the Federal income tax return do not agree with the
8gross receipts reported to the Department of Revenue for the
9same period, the taxpayer shall attach to his annual return a
10schedule showing a reconciliation of the 2 amounts and the
11reasons for the difference. The taxpayer's annual return to the
12Department shall also disclose the cost of goods sold by the
13taxpayer during the year covered by such return, opening and
14closing inventories of such goods for such year, cost of goods
15used from stock or taken from stock and given away by the
16taxpayer during such year, pay roll information of the
17taxpayer's business during such year and any additional
18reasonable information which the Department deems would be
19helpful in determining the accuracy of the monthly, quarterly
20or annual returns filed by such taxpayer as hereinbefore
21provided for in this Section.
22 If the annual information return required by this Section
23is not filed when and as required, the taxpayer shall be liable
24as follows:
25 (i) Until January 1, 1994, the taxpayer shall be liable
26 for a penalty equal to 1/6 of 1% of the tax due from such

HB4234- 98 -LRB101 15567 HLH 64912 b
1 taxpayer under this Act during the period to be covered by
2 the annual return for each month or fraction of a month
3 until such return is filed as required, the penalty to be
4 assessed and collected in the same manner as any other
5 penalty provided for in this Act.
6 (ii) On and after January 1, 1994, the taxpayer shall
7 be liable for a penalty as described in Section 3-4 of the
8 Uniform Penalty and Interest Act.
9 The chief executive officer, proprietor, owner or highest
10ranking manager shall sign the annual return to certify the
11accuracy of the information contained therein. Any person who
12willfully signs the annual return containing false or
13inaccurate information shall be guilty of perjury and punished
14accordingly. The annual return form prescribed by the
15Department shall include a warning that the person signing the
16return may be liable for perjury.
17 The foregoing portion of this Section concerning the filing
18of an annual information return shall not apply to a serviceman
19who is not required to file an income tax return with the
20United States Government.
21 As soon as possible after the first day of each month, upon
22certification of the Department of Revenue, the Comptroller
23shall order transferred and the Treasurer shall transfer from
24the General Revenue Fund to the Motor Fuel Tax Fund an amount
25equal to 1.7% of 80% of the net revenue realized under this Act
26for the second preceding month. Beginning April 1, 2000, this

HB4234- 99 -LRB101 15567 HLH 64912 b
1transfer is no longer required and shall not be made.
2 Net revenue realized for a month shall be the revenue
3collected by the State pursuant to this Act, less the amount
4paid out during that month as refunds to taxpayers for
5overpayment of liability.
6 For greater simplicity of administration, it shall be
7permissible for manufacturers, importers and wholesalers whose
8products are sold by numerous servicemen in Illinois, and who
9wish to do so, to assume the responsibility for accounting and
10paying to the Department all tax accruing under this Act with
11respect to such sales, if the servicemen who are affected do
12not make written objection to the Department to this
13arrangement.
14(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
15100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
1615, Section 15-20, eff. 6-5-19; 101-10, Article 25, Section
1725-115, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
186-28-19; 101-604, eff. 12-13-19.)
19 Section 25. The Retailers' Occupation Tax Act is amended by
20changing Sections 2-10 and 3 as follows:
21 (35 ILCS 120/2-10)
22 Sec. 2-10. Rate of tax. Unless otherwise provided in this
23Section, the tax imposed by this Act is at the rate of 6.25% of
24gross receipts from sales of tangible personal property made in

HB4234- 100 -LRB101 15567 HLH 64912 b
1the course of business.
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 Beginning on August 6, 2010 through August 15, 2010, with
7respect to sales tax holiday items as defined in Section 2-8 of
8this Act, the tax is imposed at the rate of 1.25%.
9 Within 14 days after the effective date of this amendatory
10Act of the 91st General Assembly, each retailer of motor fuel
11and gasohol shall cause the following notice to be posted in a
12prominently visible place on each retail dispensing device that
13is used to dispense motor fuel or gasohol in the State of
14Illinois: "As of July 1, 2000, the State of Illinois has
15eliminated the State's share of sales tax on motor fuel and
16gasohol through December 31, 2000. The price on this pump
17should reflect the elimination of the tax." The notice shall be
18printed in bold print on a sign that is no smaller than 4
19inches by 8 inches. The sign shall be clearly visible to
20customers. Any retailer who fails to post or maintain a
21required sign through December 31, 2000 is guilty of a petty
22offense for which the fine shall be $500 per day per each
23retail premises where a violation occurs.
24 With respect to gasohol, as defined in the Use Tax Act, the
25tax imposed by this Act applies to (i) 70% of the proceeds of
26sales made on or after January 1, 1990, and before July 1,

HB4234- 101 -LRB101 15567 HLH 64912 b
12003, (ii) 80% of the proceeds of sales made on or after July
21, 2003 and on or before July 1, 2017, and (iii) 100% of the
3proceeds of sales made thereafter. If, at any time, however,
4the tax under this Act on sales of gasohol, as defined in the
5Use Tax Act, is imposed at the rate of 1.25%, then the tax
6imposed by this Act applies to 100% of the proceeds of sales of
7gasohol made during that time.
8 With respect to majority blended ethanol fuel, as defined
9in the Use Tax Act, the tax imposed by this Act does not apply
10to the proceeds of sales made on or after July 1, 2003 and on or
11before December 31, 2023 but applies to 100% of the proceeds of
12sales made thereafter.
13 With respect to biodiesel blends, as defined in the Use Tax
14Act, with no less than 1% and no more than 10% biodiesel, the
15tax imposed by this Act applies to (i) 80% of the proceeds of
16sales made on or after July 1, 2003 and on or before December
1731, 2018 and (ii) 100% of the proceeds of sales made
18thereafter. If, at any time, however, the tax under this Act on
19sales of biodiesel blends, as defined in the Use Tax Act, with
20no less than 1% and no more than 10% biodiesel is imposed at
21the rate of 1.25%, then the tax imposed by this Act applies to
22100% of the proceeds of sales of biodiesel blends with no less
23than 1% and no more than 10% biodiesel made during that time.
24 With respect to 100% biodiesel, as defined in the Use Tax
25Act, and biodiesel blends, as defined in the Use Tax Act, with
26more than 10% but no more than 99% biodiesel, the tax imposed

HB4234- 102 -LRB101 15567 HLH 64912 b
1by this Act does not apply to the proceeds of sales made on or
2after July 1, 2003 and on or before December 31, 2023 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, food consisting of or infused with adult
7use cannabis, soft drinks, and food that has been prepared for
8immediate consumption) and prescription and nonprescription
9medicines, drugs, medical appliances, products classified as
10Class III medical devices by the United States Food and Drug
11Administration that are used for cancer treatment pursuant to a
12prescription, as well as any accessories and components related
13to those devices, modifications to a motor vehicle for the
14purpose of rendering it usable by a person with a disability,
15and insulin, urine testing materials, syringes, and needles
16used by diabetics, for human use, the tax is imposed at the
17rate of 1%. For the purposes of this Section, until September
181, 2009: 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 bottle, can, carton,
24or container, 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

HB4234- 103 -LRB101 15567 HLH 64912 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

HB4234- 104 -LRB101 15567 HLH 64912 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 on the effective date of this amendatory Act of
22the 98th General Assembly, "prescription and nonprescription
23medicines and drugs" includes medical cannabis purchased from a
24registered dispensing organization under the Compassionate Use
25of Medical Cannabis Program Act.
26 As used in this Section, "adult use cannabis" means

HB4234- 105 -LRB101 15567 HLH 64912 b
1cannabis subject to tax under the Cannabis Cultivation
2Privilege Tax Law and the Cannabis Purchaser Excise Tax Law and
3does not include cannabis subject to tax under the
4Compassionate Use of Medical Cannabis Program Act.
5 Beginning July 1, 2020, in addition to all other rates of
6tax imposed under this Act, a surcharge of 1% is imposed on the
7selling price of firearm ammunition. "Firearm ammunition" has
8the meaning given to that term under Section 31A-0.1 of the
9Criminal Code of 2012.
10(Source: P.A. 100-22, eff. 7-6-17; 101-363, eff. 8-9-19;
11101-593, eff. 12-4-19.)
12 (35 ILCS 120/3) (from Ch. 120, par. 442)
13 Sec. 3. Except as provided in this Section, on or before
14the twentieth day of each calendar month, every person engaged
15in the business of selling tangible personal property at retail
16in this State during the preceding calendar month shall file a
17return with the Department, stating:
18 1. The name of the seller;
19 2. His residence address and the address of his
20 principal place of business and the address of the
21 principal place of business (if that is a different
22 address) from which he engages in the business of selling
23 tangible personal property at retail in this State;
24 3. Total amount of receipts received by him during the
25 preceding calendar month or quarter, as the case may be,

HB4234- 106 -LRB101 15567 HLH 64912 b
1 from sales of tangible personal property, and from services
2 furnished, by him during such preceding calendar month or
3 quarter;
4 4. Total amount received by him during the preceding
5 calendar month or quarter on charge and time sales of
6 tangible personal property, and from services furnished,
7 by him prior to the month or quarter for which the return
8 is filed;
9 5. Deductions allowed by law;
10 6. Gross receipts which were received by him during the
11 preceding calendar month or quarter and upon the basis of
12 which the tax is imposed;
13 7. The amount of credit provided in Section 2d of this
14 Act;
15 8. The amount of tax due;
16 9. The signature of the taxpayer; and
17 10. Such other reasonable information as the
18 Department may require.
19 On and after January 1, 2018, except for returns for motor
20vehicles, watercraft, aircraft, and trailers that are required
21to be registered with an agency of this State, with respect to
22retailers whose annual gross receipts average $20,000 or more,
23all returns required to be filed pursuant to this Act shall be
24filed electronically. Retailers who demonstrate that they do
25not have access to the Internet or demonstrate hardship in
26filing electronically may petition the Department to waive the

HB4234- 107 -LRB101 15567 HLH 64912 b
1electronic filing requirement.
2 If a taxpayer fails to sign a return within 30 days after
3the proper notice and demand for signature by the Department,
4the return shall be considered valid and any amount shown to be
5due on the return shall be deemed assessed.
6 Each return shall be accompanied by the statement of
7prepaid tax issued pursuant to Section 2e for which credit is
8claimed.
9 Prior to October 1, 2003, and on and after September 1,
102004 a retailer may accept a Manufacturer's Purchase Credit
11certification from a purchaser in satisfaction of Use Tax as
12provided in Section 3-85 of the Use Tax Act if the purchaser
13provides the appropriate documentation as required by Section
143-85 of the Use Tax Act. A Manufacturer's Purchase Credit
15certification, accepted by a retailer prior to October 1, 2003
16and on and after September 1, 2004 as provided in Section 3-85
17of the Use Tax Act, may be used by that retailer to satisfy
18Retailers' Occupation Tax liability in the amount claimed in
19the certification, not to exceed 6.25% of the receipts subject
20to tax from a qualifying purchase. A Manufacturer's Purchase
21Credit reported on any original or amended return filed under
22this Act after October 20, 2003 for reporting periods prior to
23September 1, 2004 shall be disallowed. Manufacturer's
24Purchaser Credit reported on annual returns due on or after
25January 1, 2005 will be disallowed for periods prior to
26September 1, 2004. No Manufacturer's Purchase Credit may be

HB4234- 108 -LRB101 15567 HLH 64912 b
1used after September 30, 2003 through August 31, 2004 to
2satisfy any tax liability imposed under this Act, including any
3audit liability.
4 The Department may require returns to be filed on a
5quarterly basis. If so required, a return for each calendar
6quarter shall be filed on or before the twentieth day of the
7calendar month following the end of such calendar quarter. The
8taxpayer shall also file a return with the Department for each
9of the first two months of each calendar quarter, on or before
10the twentieth day of the following calendar month, stating:
11 1. The name of the seller;
12 2. The address of the principal place of business from
13 which he engages in the business of selling tangible
14 personal property at retail in this State;
15 3. The total amount of taxable receipts received by him
16 during the preceding calendar month from sales of tangible
17 personal property by him during such preceding calendar
18 month, including receipts from charge and time sales, but
19 less all deductions allowed by law;
20 4. The amount of credit provided in Section 2d of this
21 Act;
22 5. The amount of tax due; and
23 6. Such other reasonable information as the Department
24 may require.
25 Every person engaged in the business of selling aviation
26fuel at retail in this State during the preceding calendar

HB4234- 109 -LRB101 15567 HLH 64912 b
1month shall, instead of reporting and paying tax as otherwise
2required by this Section, report and pay such tax on a separate
3aviation fuel tax return. The requirements related to the
4return shall be as otherwise provided in this Section.
5Notwithstanding any other provisions of this Act to the
6contrary, retailers selling aviation fuel shall file all
7aviation fuel tax returns and shall make all aviation fuel tax
8payments by electronic means in the manner and form required by
9the Department. For purposes of this Section, "aviation fuel"
10means jet fuel and aviation gasoline.
11 Beginning on October 1, 2003, any person who is not a
12licensed distributor, importing distributor, or manufacturer,
13as defined in the Liquor Control Act of 1934, but is engaged in
14the business of selling, at retail, alcoholic liquor shall file
15a statement with the Department of Revenue, in a format and at
16a time prescribed by the Department, showing the total amount
17paid for alcoholic liquor purchased during the preceding month
18and such other information as is reasonably required by the
19Department. The Department may adopt rules to require that this
20statement be filed in an electronic or telephonic format. Such
21rules may provide for exceptions from the filing requirements
22of this paragraph. For the purposes of this paragraph, the term
23"alcoholic liquor" shall have the meaning prescribed in the
24Liquor Control Act of 1934.
25 Beginning on October 1, 2003, every distributor, importing
26distributor, and manufacturer of alcoholic liquor as defined in

HB4234- 110 -LRB101 15567 HLH 64912 b
1the Liquor Control Act of 1934, shall file a statement with the
2Department of Revenue, no later than the 10th day of the month
3for the preceding month during which transactions occurred, by
4electronic means, showing the total amount of gross receipts
5from the sale of alcoholic liquor sold or distributed during
6the preceding month to purchasers; identifying the purchaser to
7whom it was sold or distributed; the purchaser's tax
8registration number; and such other information reasonably
9required by the Department. A distributor, importing
10distributor, or manufacturer of alcoholic liquor must
11personally deliver, mail, or provide by electronic means to
12each retailer listed on the monthly statement a report
13containing a cumulative total of that distributor's, importing
14distributor's, or manufacturer's total sales of alcoholic
15liquor to that retailer no later than the 10th day of the month
16for the preceding month during which the transaction occurred.
17The distributor, importing distributor, or manufacturer shall
18notify the retailer as to the method by which the distributor,
19importing distributor, or manufacturer will provide the sales
20information. If the retailer is unable to receive the sales
21information by electronic means, the distributor, importing
22distributor, or manufacturer shall furnish the sales
23information by personal delivery or by mail. For purposes of
24this paragraph, the term "electronic means" includes, but is
25not limited to, the use of a secure Internet website, e-mail,
26or facsimile.

HB4234- 111 -LRB101 15567 HLH 64912 b
1 If a total amount of less than $1 is payable, refundable or
2creditable, such amount shall be disregarded if it is less than
350 cents and shall be increased to $1 if it is 50 cents or more.
4 Notwithstanding any other provision of this Act to the
5contrary, retailers subject to tax on cannabis shall file all
6cannabis tax returns and shall make all cannabis tax payments
7by electronic means in the manner and form required by the
8Department.
9 Beginning October 1, 1993, a taxpayer who has an average
10monthly tax liability of $150,000 or more shall make all
11payments required by rules of the Department by electronic
12funds transfer. Beginning October 1, 1994, a taxpayer who has
13an average monthly tax liability of $100,000 or more shall make
14all payments required by rules of the Department by electronic
15funds transfer. Beginning October 1, 1995, a taxpayer who has
16an average monthly tax liability of $50,000 or more shall make
17all payments required by rules of the Department by electronic
18funds transfer. Beginning October 1, 2000, a taxpayer who has
19an annual tax liability of $200,000 or more shall make all
20payments required by rules of the Department by electronic
21funds transfer. The term "annual tax liability" shall be the
22sum of the taxpayer's liabilities under this Act, and under all
23other State and local occupation and use tax laws administered
24by the Department, for the immediately preceding calendar year.
25The term "average monthly tax liability" shall be the sum of
26the taxpayer's liabilities under this Act, and under all other

HB4234- 112 -LRB101 15567 HLH 64912 b
1State and local occupation and use tax laws administered by the
2Department, for the immediately preceding calendar year
3divided by 12. Beginning on October 1, 2002, a taxpayer who has
4a tax liability in the amount set forth in subsection (b) of
5Section 2505-210 of the Department of Revenue Law shall make
6all payments required by rules of the Department by electronic
7funds transfer.
8 Before August 1 of each year beginning in 1993, the
9Department shall notify all taxpayers required to make payments
10by electronic funds transfer. All taxpayers required to make
11payments by electronic funds transfer shall make those payments
12for a minimum of one year beginning on October 1.
13 Any taxpayer not required to make payments by electronic
14funds transfer may make payments by electronic funds transfer
15with the permission of the Department.
16 All taxpayers required to make payment by electronic funds
17transfer and any taxpayers authorized to voluntarily make
18payments by electronic funds transfer shall make those payments
19in the manner authorized by the Department.
20 The Department shall adopt such rules as are necessary to
21effectuate a program of electronic funds transfer and the
22requirements of this Section.
23 Any amount which is required to be shown or reported on any
24return or other document under this Act shall, if such amount
25is not a whole-dollar amount, be increased to the nearest
26whole-dollar amount in any case where the fractional part of a

HB4234- 113 -LRB101 15567 HLH 64912 b
1dollar is 50 cents or more, and decreased to the nearest
2whole-dollar amount where the fractional part of a dollar is
3less than 50 cents.
4 If the retailer is otherwise required to file a monthly
5return and if the retailer's average monthly tax liability to
6the Department does not exceed $200, the Department may
7authorize his returns to be filed on a quarter annual basis,
8with the return for January, February and March of a given 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 retailer is otherwise required to file a monthly or
16quarterly return and if the retailer's average monthly tax
17liability with the Department does not exceed $50, the
18Department may authorize his returns to be filed on an annual
19basis, with the return for a given year being due by January 20
20of the following year.
21 Such quarter annual and annual returns, as to form and
22substance, shall be subject to the same requirements as monthly
23returns.
24 Notwithstanding any other provision in this Act concerning
25the time within which a retailer may file his return, in the
26case of any retailer who ceases to engage in a kind of business

HB4234- 114 -LRB101 15567 HLH 64912 b
1which makes him responsible for filing returns under this Act,
2such retailer shall file a final return under this Act with the
3Department not more than one month after discontinuing such
4business.
5 Where the same person has more than one business registered
6with the Department under separate registrations under this
7Act, such person may not file each return that is due as a
8single return covering all such registered businesses, but
9shall file separate returns for each such registered business.
10 In addition, with respect to motor vehicles, watercraft,
11aircraft, and trailers that are required to be registered with
12an agency of this State, except as otherwise provided in this
13Section, every retailer selling this kind of tangible personal
14property shall file, with the Department, upon a form to be
15prescribed and supplied by the Department, a separate return
16for each such item of tangible personal property which the
17retailer sells, except that if, in the same transaction, (i) a
18retailer of aircraft, watercraft, motor vehicles or trailers
19transfers more than one aircraft, watercraft, motor vehicle or
20trailer to another aircraft, watercraft, motor vehicle
21retailer or trailer retailer for the purpose of resale or (ii)
22a retailer of aircraft, watercraft, motor vehicles, or trailers
23transfers more than one aircraft, watercraft, motor vehicle, or
24trailer to a purchaser for use as a qualifying rolling stock as
25provided in Section 2-5 of this Act, then that seller may
26report the transfer of all aircraft, watercraft, motor vehicles

HB4234- 115 -LRB101 15567 HLH 64912 b
1or trailers involved in that transaction to the Department on
2the same uniform invoice-transaction reporting return form.
3For purposes of this Section, "watercraft" means a Class 2,
4Class 3, or Class 4 watercraft as defined in Section 3-2 of the
5Boat Registration and Safety Act, a personal watercraft, or any
6boat equipped with an inboard motor.
7 In addition, with respect to motor vehicles, watercraft,
8aircraft, and trailers that are required to be registered with
9an agency of this State, every person who is engaged in the
10business of leasing or renting such items and who, in
11connection with such business, sells any such item to a
12retailer for the purpose of resale is, notwithstanding any
13other provision of this Section to the contrary, authorized to
14meet the return-filing requirement of this Act by reporting the
15transfer of all the aircraft, watercraft, motor vehicles, or
16trailers transferred for resale during a month to the
17Department on the same uniform invoice-transaction reporting
18return form on or before the 20th of the month following the
19month in which the transfer takes place. Notwithstanding any
20other provision of this Act to the contrary, all returns filed
21under this paragraph must be filed by electronic means in the
22manner and form as required by the Department.
23 Any retailer who sells only motor vehicles, watercraft,
24aircraft, or trailers that are required to be registered with
25an agency of this State, so that all retailers' occupation tax
26liability is required to be reported, and is reported, on such

HB4234- 116 -LRB101 15567 HLH 64912 b
1transaction reporting returns and who is not otherwise required
2to file monthly or quarterly returns, need not file monthly or
3quarterly returns. However, those retailers shall be required
4to file returns on an annual basis.
5 The transaction reporting return, in the case of motor
6vehicles or trailers that are required to be registered with an
7agency of this State, shall be the same document as the Uniform
8Invoice referred to in Section 5-402 of the Illinois Vehicle
9Code and must show the name and address of the seller; the name
10and address of the purchaser; the amount of the selling price
11including the amount allowed by the retailer for traded-in
12property, if any; the amount allowed by the retailer for the
13traded-in tangible personal property, if any, to the extent to
14which Section 1 of this Act allows an exemption for the value
15of traded-in property; the balance payable after deducting such
16trade-in allowance from the total selling price; the amount of
17tax due from the retailer with respect to such transaction; the
18amount of tax collected from the purchaser by the retailer on
19such transaction (or satisfactory evidence that such tax is not
20due in that particular instance, if that is claimed to be the
21fact); the place and date of the sale; a sufficient
22identification of the property sold; such other information as
23is required in Section 5-402 of the Illinois Vehicle Code, and
24such other information as the Department may reasonably
25require.
26 The transaction reporting return in the case of watercraft

HB4234- 117 -LRB101 15567 HLH 64912 b
1or aircraft must show the name and address of the seller; the
2name and address of the purchaser; the amount of the selling
3price including the amount allowed by the retailer for
4traded-in property, if any; the amount allowed by the retailer
5for the traded-in tangible personal property, if any, to the
6extent to which Section 1 of this Act allows an exemption for
7the value of traded-in property; the balance payable after
8deducting such trade-in allowance from the total selling price;
9the amount of tax due from the retailer with respect to such
10transaction; the amount of tax collected from the purchaser by
11the retailer on such transaction (or satisfactory evidence that
12such tax is not due in that particular instance, if that is
13claimed to be the fact); the place and date of the sale, a
14sufficient identification of the property sold, and such other
15information as the Department may reasonably require.
16 Such transaction reporting return shall be filed not later
17than 20 days after the day of delivery of the item that is
18being sold, but may be filed by the retailer at any time sooner
19than that if he chooses to do so. The transaction reporting
20return and tax remittance or proof of exemption from the
21Illinois use tax may be transmitted to the Department by way of
22the State agency with which, or State officer with whom the
23tangible personal property must be titled or registered (if
24titling or registration is required) if the Department and such
25agency or State officer determine that this procedure will
26expedite the processing of applications for title or

HB4234- 118 -LRB101 15567 HLH 64912 b
1registration.
2 With each such transaction reporting return, the retailer
3shall remit the proper amount of tax due (or shall submit
4satisfactory evidence that the sale is not taxable if that is
5the case), to the Department or its agents, whereupon the
6Department shall issue, in the purchaser's name, a use tax
7receipt (or a certificate of exemption if the Department is
8satisfied that the particular sale is tax exempt) which such
9purchaser may submit to the agency with which, or State officer
10with whom, he must title or register the tangible personal
11property that is involved (if titling or registration is
12required) in support of such purchaser's application for an
13Illinois certificate or other evidence of title or registration
14to such tangible personal property.
15 No retailer's failure or refusal to remit tax under this
16Act precludes a user, who has paid the proper tax to the
17retailer, from obtaining his certificate of title or other
18evidence of title or registration (if titling or registration
19is required) upon satisfying the Department that such user has
20paid the proper tax (if tax is due) to the retailer. The
21Department shall adopt appropriate rules to carry out the
22mandate of this paragraph.
23 If the user who would otherwise pay tax to the retailer
24wants the transaction reporting return filed and the payment of
25the tax or proof of exemption made to the Department before the
26retailer is willing to take these actions and such user has not

HB4234- 119 -LRB101 15567 HLH 64912 b
1paid the tax to the retailer, such user may certify to the fact
2of such delay by the retailer and may (upon the Department
3being satisfied of the truth of such certification) transmit
4the information required by the transaction reporting return
5and the remittance for tax or proof of exemption directly to
6the Department and obtain his tax receipt or exemption
7determination, in which event the transaction reporting return
8and tax remittance (if a tax payment was required) shall be
9credited by the Department to the proper retailer's account
10with the Department, but without the 2.1% or 1.75% discount
11provided for in this Section being allowed. When the user pays
12the tax directly to the Department, he shall pay the tax in the
13same amount and in the same form in which it would be remitted
14if the tax had been remitted to the Department by the retailer.
15 Refunds made by the seller during the preceding return
16period to purchasers, on account of tangible personal property
17returned to the seller, shall be allowed as a deduction under
18subdivision 5 of his monthly or quarterly return, as the case
19may be, in case the seller had theretofore included the
20receipts from the sale of such tangible personal property in a
21return filed by him and had paid the tax imposed by this Act
22with respect to such receipts.
23 Where the seller is a corporation, the return filed on
24behalf of such corporation shall be signed by the president,
25vice-president, secretary or treasurer or by the properly
26accredited agent of such corporation.

HB4234- 120 -LRB101 15567 HLH 64912 b
1 Where the seller is a limited liability company, the return
2filed on behalf of the limited liability company shall be
3signed by a manager, member, or properly accredited agent of
4the limited liability company.
5 Except as provided in this Section, the retailer filing the
6return under this Section shall, at the time of filing such
7return, pay to the Department the amount of tax imposed by this
8Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
9on and after January 1, 1990, or $5 per calendar year,
10whichever is greater, which is allowed to reimburse the
11retailer for the expenses incurred in keeping records,
12preparing and filing returns, remitting the tax and supplying
13data to the Department on request. The discount under this
14Section is not allowed for the 1.25% portion of taxes paid on
15aviation fuel that is subject to the revenue use requirements
16of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. Any prepayment made
17pursuant to Section 2d of this Act shall be included in the
18amount on which such 2.1% or 1.75% discount is computed. In the
19case of retailers who report and pay the tax on a transaction
20by transaction basis, as provided in this Section, such
21discount shall be taken with each such tax remittance instead
22of when such retailer files his periodic return. The discount
23allowed under this Section is allowed only for returns that are
24filed in the manner required by this Act. The Department may
25disallow the discount for retailers whose certificate of
26registration is revoked at the time the return is filed, but

HB4234- 121 -LRB101 15567 HLH 64912 b
1only if the Department's decision to revoke the certificate of
2registration has become final.
3 Before October 1, 2000, if the taxpayer's average monthly
4tax liability to the Department under this Act, the Use Tax
5Act, the Service Occupation Tax Act, and the Service Use Tax
6Act, excluding any liability for prepaid sales tax to be
7remitted in accordance with Section 2d of this Act, was $10,000
8or more during the preceding 4 complete calendar quarters, he
9shall file a return with the Department each month by the 20th
10day of the month next following the month during which such tax
11liability is incurred and shall make payments to the Department
12on or before the 7th, 15th, 22nd and last day of the month
13during which such liability is incurred. On and after October
141, 2000, if the taxpayer's average monthly tax liability to the
15Department under this Act, the Use Tax Act, the Service
16Occupation Tax Act, and the Service Use Tax Act, excluding any
17liability for prepaid sales tax to be remitted in accordance
18with Section 2d of this Act, was $20,000 or more during the
19preceding 4 complete calendar quarters, he shall file a return
20with the Department each month by the 20th day of the month
21next following the month during which such tax liability is
22incurred and shall make payment to the Department on or before
23the 7th, 15th, 22nd and last day of the month during which such
24liability is incurred. If the month during which such tax
25liability is incurred began prior to January 1, 1985, each
26payment shall be in an amount equal to 1/4 of the taxpayer's

HB4234- 122 -LRB101 15567 HLH 64912 b
1actual liability for the month or an amount set by the
2Department not to exceed 1/4 of the average monthly liability
3of the taxpayer to the Department for the preceding 4 complete
4calendar quarters (excluding the month of highest liability and
5the month of lowest liability in such 4 quarter period). If the
6month during which such tax liability is incurred begins on or
7after January 1, 1985 and prior to January 1, 1987, each
8payment shall be in an amount equal to 22.5% of the taxpayer's
9actual liability for the month or 27.5% of the taxpayer's
10liability for the same calendar month of the preceding year. If
11the month during which such tax liability is incurred begins on
12or after January 1, 1987 and prior to January 1, 1988, each
13payment shall be in an amount equal to 22.5% of the taxpayer's
14actual liability for the month or 26.25% of the taxpayer's
15liability for the same calendar month of the preceding year. If
16the month during which such tax liability is incurred begins on
17or after January 1, 1988, and prior to January 1, 1989, or
18begins on or after January 1, 1996, each payment shall be in an
19amount equal to 22.5% of the taxpayer's actual liability for
20the month or 25% of the taxpayer's liability for the same
21calendar month of the preceding year. If the month during which
22such tax liability is incurred begins on or after January 1,
231989, and prior to January 1, 1996, each payment shall be in an
24amount equal to 22.5% of the taxpayer's actual liability for
25the month or 25% of the taxpayer's liability for the same
26calendar month of the preceding year or 100% of the taxpayer's

HB4234- 123 -LRB101 15567 HLH 64912 b
1actual liability for the quarter monthly reporting period. The
2amount of such quarter monthly payments shall be credited
3against the final tax liability of the taxpayer's return for
4that month. Before October 1, 2000, once applicable, the
5requirement of the making of quarter monthly payments to the
6Department by taxpayers having an average monthly tax liability
7of $10,000 or more as determined in the manner provided above
8shall continue until such taxpayer's average monthly liability
9to the Department during the preceding 4 complete calendar
10quarters (excluding the month of highest liability and the
11month of lowest liability) is less than $9,000, or until such
12taxpayer's average monthly liability to the Department as
13computed for each calendar quarter of the 4 preceding complete
14calendar quarter period is less than $10,000. However, if a
15taxpayer can show the Department that a substantial change in
16the taxpayer's business has occurred which causes the taxpayer
17to anticipate that his average monthly tax liability for the
18reasonably foreseeable future will fall below the $10,000
19threshold stated above, then such taxpayer may petition the
20Department for a change in such taxpayer's reporting status. On
21and after October 1, 2000, once applicable, the requirement of
22the making of quarter monthly payments to the Department by
23taxpayers having an average monthly tax liability of $20,000 or
24more as determined in the manner provided above shall continue
25until such taxpayer's average monthly liability to the
26Department during the preceding 4 complete calendar quarters

HB4234- 124 -LRB101 15567 HLH 64912 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
5quarter period is less than $20,000. However, if a taxpayer can
6show the Department that a substantial change in the taxpayer's
7business has occurred which causes the taxpayer to anticipate
8that his average monthly tax liability for the reasonably
9foreseeable future will fall below the $20,000 threshold stated
10above, then such taxpayer may petition the Department for a
11change in such taxpayer's reporting status. The Department
12shall change such taxpayer's reporting status unless it finds
13that such change is seasonal in nature and not likely to be
14long term. If any such quarter monthly payment is not paid at
15the time or in the amount required by this Section, then the
16taxpayer shall be liable for penalties and interest on the
17difference between the minimum amount due as a payment and the
18amount of such quarter monthly payment actually and timely
19paid, except insofar as the taxpayer has previously made
20payments for that month to the Department in excess of the
21minimum payments previously due as provided in this Section.
22The Department shall make reasonable rules and regulations to
23govern the quarter monthly payment amount and quarter monthly
24payment dates for taxpayers who file on other than a calendar
25monthly basis.
26 The provisions of this paragraph apply before October 1,

HB4234- 125 -LRB101 15567 HLH 64912 b
12001. Without regard to whether a taxpayer is required to make
2quarter monthly payments as specified above, any taxpayer who
3is required by Section 2d of this Act to collect and remit
4prepaid taxes and has collected prepaid taxes which average in
5excess of $25,000 per month during the preceding 2 complete
6calendar quarters, shall file a return with the Department as
7required by Section 2f and shall make payments to the
8Department on or before the 7th, 15th, 22nd and last day of the
9month during which such liability is incurred. If the month
10during which such tax liability is incurred began prior to
11September 1, 1985 (the effective date of Public Act 84-221),
12each payment shall be in an amount not less than 22.5% of the
13taxpayer's actual liability under Section 2d. If the month
14during which such tax liability is incurred begins on or after
15January 1, 1986, each payment shall be in an amount equal to
1622.5% of the taxpayer's actual liability for the month or 27.5%
17of the taxpayer's liability for the same calendar month of the
18preceding calendar year. If the month during which such tax
19liability is incurred begins on or after January 1, 1987, each
20payment shall be in an amount equal to 22.5% of the taxpayer's
21actual liability for the month or 26.25% of the taxpayer's
22liability for the same calendar month of the preceding year.
23The amount of such quarter monthly payments shall be credited
24against the final tax liability of the taxpayer's return for
25that month filed under this Section or Section 2f, as the case
26may be. Once applicable, the requirement of the making of

HB4234- 126 -LRB101 15567 HLH 64912 b
1quarter monthly payments to the Department pursuant to this
2paragraph shall continue until such taxpayer's average monthly
3prepaid tax collections during the preceding 2 complete
4calendar quarters is $25,000 or less. If any such quarter
5monthly payment is not paid at the time or in the amount
6required, the taxpayer shall be liable for penalties and
7interest on such difference, except insofar as the taxpayer has
8previously made payments for that month in excess of the
9minimum payments previously due.
10 The provisions of this paragraph apply on and after October
111, 2001. Without regard to whether a taxpayer is required to
12make quarter monthly payments as specified above, any taxpayer
13who is required by Section 2d of this Act to collect and remit
14prepaid taxes and has collected prepaid taxes that average in
15excess of $20,000 per month during the preceding 4 complete
16calendar quarters shall file a return with the Department as
17required by Section 2f and shall make payments to the
18Department on or before the 7th, 15th, 22nd and last day of the
19month during which the liability is incurred. Each payment
20shall be in an amount equal to 22.5% of the taxpayer's actual
21liability for the month or 25% of the taxpayer's liability for
22the same calendar month of the preceding year. The amount of
23the quarter monthly payments shall be credited against the
24final tax liability of the taxpayer's return for that month
25filed under this Section or Section 2f, as the case may be.
26Once applicable, the requirement of the making of quarter

HB4234- 127 -LRB101 15567 HLH 64912 b
1monthly payments to the Department pursuant to this paragraph
2shall continue until the taxpayer's average monthly prepaid tax
3collections during the preceding 4 complete calendar quarters
4(excluding the month of highest liability and the month of
5lowest liability) is less than $19,000 or until such taxpayer's
6average monthly liability to the Department as computed for
7each calendar quarter of the 4 preceding complete calendar
8quarters is less than $20,000. If any such quarter monthly
9payment is not paid at the time or in the amount required, the
10taxpayer shall be liable for penalties and interest on such
11difference, except insofar as the taxpayer has previously made
12payments for that month in excess of the minimum payments
13previously due.
14 If any payment provided for in this Section exceeds the
15taxpayer's liabilities under this Act, the Use Tax Act, the
16Service Occupation Tax Act and the Service Use Tax Act, as
17shown on an original monthly return, the Department shall, if
18requested by the taxpayer, issue to the taxpayer a credit
19memorandum no later than 30 days after the date of payment. The
20credit evidenced by such credit memorandum may be assigned by
21the taxpayer to a similar taxpayer under this Act, the Use Tax
22Act, the Service Occupation Tax Act or the Service Use Tax Act,
23in accordance with reasonable rules and regulations to be
24prescribed by the Department. If no such request is made, the
25taxpayer may credit such excess payment against tax liability
26subsequently to be remitted to the Department under this Act,

HB4234- 128 -LRB101 15567 HLH 64912 b
1the Use Tax Act, the Service Occupation Tax Act or the Service
2Use Tax Act, in accordance with reasonable rules and
3regulations prescribed by the Department. If the Department
4subsequently determined that all or any part of the credit
5taken was not actually due to the taxpayer, the taxpayer's 2.1%
6and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
7of the difference between the credit taken and that actually
8due, and that taxpayer shall be liable for penalties and
9interest on such difference.
10 If a retailer of motor fuel is entitled to a credit under
11Section 2d of this Act which exceeds the taxpayer's liability
12to the Department under this Act for the month which the
13taxpayer is filing a return, the Department shall issue the
14taxpayer a credit memorandum for the excess.
15 Beginning January 1, 1990, each month the Department shall
16pay into the Local Government Tax Fund, a special fund in the
17State treasury which is hereby created, the net revenue
18realized for the preceding month from the 1% tax imposed under
19this Act.
20 Beginning January 1, 1990, each month the Department shall
21pay into the County and Mass Transit District Fund, a special
22fund in the State treasury which is hereby created, 4% of the
23net revenue realized for the preceding month from the 6.25%
24general rate other than aviation fuel sold on or after December
251, 2019. This exception for aviation fuel only applies for so
26long as the revenue use requirements of 49 U.S.C. 47107(b) and

HB4234- 129 -LRB101 15567 HLH 64912 b
149 U.S.C. 47133 are binding on the State.
2 Beginning August 1, 2000, each month the Department shall
3pay into the County and Mass Transit District Fund 20% of the
4net revenue realized for the preceding month from the 1.25%
5rate on the selling price of motor fuel and gasohol. Beginning
6September 1, 2010, each month the Department shall pay into the
7County and Mass Transit District Fund 20% of the net revenue
8realized for the preceding month from the 1.25% rate on the
9selling price of sales tax holiday items.
10 Beginning January 1, 1990, each month the Department shall
11pay into the Local Government Tax Fund 16% of the net revenue
12realized for the preceding month from the 6.25% general rate on
13the selling price of tangible personal property other than
14aviation fuel sold on or after December 1, 2019. This exception
15for aviation fuel only applies for so long as the revenue use
16requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
17binding on the State.
18 For aviation fuel sold on or after December 1, 2019, each
19month the Department shall pay into the State Aviation Program
20Fund 20% of the net revenue realized for the preceding month
21from the 6.25% general rate on the selling price of aviation
22fuel, less an amount estimated by the Department to be required
23for refunds of the 20% portion of the tax on aviation fuel
24under this Act, which amount shall be deposited into the
25Aviation Fuel Sales Tax Refund Fund. The Department shall only
26pay moneys into the State Aviation Program Fund and the

HB4234- 130 -LRB101 15567 HLH 64912 b
1Aviation Fuel Sales Tax Refund Fund under this Act for so long
2as the revenue use requirements of 49 U.S.C. 47107(b) and 49
3U.S.C. 47133 are binding on the State.
4 Beginning August 1, 2000, each month the Department shall
5pay into the Local Government Tax Fund 80% of the net revenue
6realized for the preceding month from the 1.25% rate on the
7selling price of motor fuel and gasohol. Beginning September 1,
82010, each month the Department shall pay into the Local
9Government Tax Fund 80% of the net revenue realized for the
10preceding month from the 1.25% rate on the selling price of
11sales tax holiday items.
12 Beginning October 1, 2009, each month the Department shall
13pay into the Capital Projects Fund an amount that is equal to
14an amount estimated by the Department to represent 80% of the
15net revenue realized for the preceding month from the sale of
16candy, grooming and hygiene products, and soft drinks that had
17been taxed at a rate of 1% prior to September 1, 2009 but that
18are now taxed at 6.25%.
19 Beginning July 1, 2011, each month the Department shall pay
20into the Clean Air Act Permit Fund 80% of the net revenue
21realized for the preceding month from the 6.25% general rate on
22the selling price of sorbents used in Illinois in the process
23of sorbent injection as used to comply with the Environmental
24Protection Act or the federal Clean Air Act, but the total
25payment into the Clean Air Act Permit Fund under this Act and
26the Use Tax Act shall not exceed $2,000,000 in any fiscal year.

HB4234- 131 -LRB101 15567 HLH 64912 b
1 Beginning July 1, 2013, each month the Department shall pay
2into the Underground Storage Tank Fund from the proceeds
3collected under this Act, the Use Tax Act, the Service Use Tax
4Act, and the Service Occupation Tax Act an amount equal to the
5average monthly deficit in the Underground Storage Tank Fund
6during the prior year, as certified annually by the Illinois
7Environmental Protection Agency, but the total payment into the
8Underground Storage Tank Fund under this Act, the Use Tax Act,
9the Service Use Tax Act, and the Service Occupation Tax Act
10shall not exceed $18,000,000 in any State fiscal year. As used
11in this paragraph, the "average monthly deficit" shall be equal
12to the difference between the average monthly claims for
13payment by the fund and the average monthly revenues deposited
14into the fund, excluding payments made pursuant to this
15paragraph.
16 Beginning July 1, 2015, of the remainder of the moneys
17received by the Department under the Use Tax Act, the Service
18Use Tax Act, the Service Occupation Tax Act, and this Act, each
19month the Department shall deposit $500,000 into the State
20Crime Laboratory Fund.
21 Beginning July 1, 2020, the Department shall pay into the
22Mental Health Services Fund 100% of the net revenue realized
23for the preceding month from the 1% surcharge on the selling
24price of firearm ammunition.
25 Of the remainder of the moneys received by the Department
26pursuant to this Act, (a) 1.75% thereof shall be paid into the

HB4234- 132 -LRB101 15567 HLH 64912 b
1Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
2and after July 1, 1989, 3.8% thereof shall be paid into the
3Build Illinois Fund; provided, however, that if in any fiscal
4year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
5may be, of the moneys received by the Department and required
6to be paid into the Build Illinois Fund pursuant to this Act,
7Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
8Act, and Section 9 of the Service Occupation Tax Act, such Acts
9being hereinafter called the "Tax Acts" and such aggregate of
102.2% or 3.8%, as the case may be, of moneys being hereinafter
11called the "Tax Act Amount", and (2) the amount transferred to
12the Build Illinois Fund from the State and Local Sales Tax
13Reform Fund shall be less than the Annual Specified Amount (as
14hereinafter defined), an amount equal to the difference shall
15be immediately paid into the Build Illinois Fund from other
16moneys received by the Department pursuant to the Tax Acts; the
17"Annual Specified Amount" means the amounts specified below for
18fiscal years 1986 through 1993:
19Fiscal YearAnnual Specified Amount
201986$54,800,000
211987$76,650,000
221988$80,480,000
231989$88,510,000
241990$115,330,000
251991$145,470,000
261992$182,730,000

HB4234- 133 -LRB101 15567 HLH 64912 b
11993$206,520,000;
2and means the Certified Annual Debt Service Requirement (as
3defined in Section 13 of the Build Illinois Bond Act) or the
4Tax Act Amount, whichever is greater, for fiscal year 1994 and
5each fiscal year thereafter; and further provided, that if on
6the last business day of any month the sum of (1) the Tax Act
7Amount required to be deposited into the Build Illinois Bond
8Account in the Build Illinois Fund during such month and (2)
9the amount transferred to the Build Illinois Fund from the
10State and Local Sales Tax Reform Fund shall have been less than
111/12 of the Annual Specified Amount, an amount equal to the
12difference shall be immediately paid into the Build Illinois
13Fund from other moneys received by the Department pursuant to
14the Tax Acts; and, further provided, that in no event shall the
15payments required under the preceding proviso result in
16aggregate payments into the Build Illinois Fund pursuant to
17this clause (b) for any fiscal year in excess of the greater of
18(i) the Tax Act Amount or (ii) the Annual Specified Amount for
19such fiscal year. The amounts payable into the Build Illinois
20Fund under clause (b) of the first sentence in this paragraph
21shall be payable only until such time as the aggregate amount
22on deposit under each trust indenture securing Bonds issued and
23outstanding pursuant to the Build Illinois Bond Act is
24sufficient, taking into account any future investment income,
25to fully provide, in accordance with such indenture, for the
26defeasance of or the payment of the principal of, premium, if

HB4234- 134 -LRB101 15567 HLH 64912 b
1any, and interest on the Bonds secured by such indenture and on
2any Bonds expected to be issued thereafter and all fees and
3costs payable with respect thereto, all as certified by the
4Director of the Bureau of the Budget (now Governor's Office of
5Management and Budget). If on the last business day of any
6month in which Bonds are outstanding pursuant to the Build
7Illinois Bond Act, the aggregate of moneys deposited in the
8Build Illinois Bond Account in the Build Illinois Fund in such
9month shall be less than the amount required to be transferred
10in such month from the Build Illinois Bond Account to the Build
11Illinois Bond Retirement and Interest Fund pursuant to Section
1213 of the Build Illinois Bond Act, an amount equal to such
13deficiency shall be immediately paid from other moneys received
14by the Department pursuant to the Tax Acts to the Build
15Illinois Fund; provided, however, that any amounts paid to the
16Build Illinois Fund in any fiscal year pursuant to this
17sentence shall be deemed to constitute payments pursuant to
18clause (b) of the first sentence of this paragraph and shall
19reduce the amount otherwise payable for such fiscal year
20pursuant to that clause (b). The moneys received by the
21Department pursuant to this Act and required to be deposited
22into the Build Illinois Fund are subject to the pledge, claim
23and charge set forth in Section 12 of the Build Illinois Bond
24Act.
25 Subject to payment of amounts into the Build Illinois Fund
26as provided in the preceding paragraph or in any amendment

HB4234- 135 -LRB101 15567 HLH 64912 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 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

HB4234- 136 -LRB101 15567 HLH 64912 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

HB4234- 137 -LRB101 15567 HLH 64912 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 Capital Projects
23Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
24and the McCormick Place Expansion Project Fund pursuant to the
25preceding paragraphs or in any amendments thereto hereafter
26enacted, for aviation fuel sold on or after December 1, 2019,

HB4234- 138 -LRB101 15567 HLH 64912 b
1the Department shall each month deposit into the Aviation Fuel
2Sales Tax Refund Fund an amount estimated by the Department to
3be required for refunds of the 80% portion of the tax on
4aviation fuel under this Act. The Department shall only deposit
5moneys into the Aviation Fuel Sales Tax Refund Fund under this
6paragraph for so long as the revenue use requirements of 49
7U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
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

HB4234- 139 -LRB101 15567 HLH 64912 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 August 26, 2014 (the
9effective date of Public Act 98-1098), each month, from the
10collections made under Section 9 of the Use Tax Act, Section 9
11of the Service Use Tax Act, Section 9 of the Service Occupation
12Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
13the 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 Subject to payments of amounts into the Build Illinois
23Fund, the McCormick Place Expansion Project Fund, the Illinois
24Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
25Compliance and Administration Fund as provided in this Section,
26beginning on July 1, 2018 the Department shall pay each month

HB4234- 140 -LRB101 15567 HLH 64912 b
1into the Downstate Public Transportation Fund the moneys
2required to be so paid under Section 2-3 of the Downstate
3Public Transportation Act.
4 Subject to successful execution and delivery of a
5public-private agreement between the public agency and private
6entity and completion of the civic build, beginning on July 1,
72023, of the remainder of the moneys received by the Department
8under the Use Tax Act, the Service Use Tax Act, the Service
9Occupation Tax Act, and this Act, the Department shall deposit
10the following specified deposits in the aggregate from
11collections under the Use Tax Act, the Service Use Tax Act, the
12Service Occupation Tax Act, and the Retailers' Occupation Tax
13Act, as required under Section 8.25g of the State Finance Act
14for distribution consistent with the Public-Private
15Partnership for Civic and Transit Infrastructure Project Act.
16The moneys received by the Department pursuant to this Act and
17required to be deposited into the Civic and Transit
18Infrastructure Fund are subject to the pledge, claim and charge
19set forth in Section 25-55 of the Public-Private Partnership
20for Civic and Transit Infrastructure Project Act. As used in
21this paragraph, "civic build", "private entity",
22"public-private agreement", and "public agency" have the
23meanings provided in Section 25-10 of the Public-Private
24Partnership for Civic and Transit Infrastructure Project Act.
25 Fiscal Year.............................Total Deposit
26 2024.....................................$200,000,000

HB4234- 141 -LRB101 15567 HLH 64912 b
1 2025....................................$206,000,000
2 2026....................................$212,200,000
3 2027....................................$218,500,000
4 2028....................................$225,100,000
5 2029....................................$288,700,000
6 2030....................................$298,900,000
7 2031....................................$309,300,000
8 2032....................................$320,100,000
9 2033....................................$331,200,000
10 2034....................................$341,200,000
11 2035....................................$351,400,000
12 2036....................................$361,900,000
13 2037....................................$372,800,000
14 2038....................................$384,000,000
15 2039....................................$395,500,000
16 2040....................................$407,400,000
17 2041....................................$419,600,000
18 2042....................................$432,200,000
19 2043....................................$445,100,000
20 Beginning July 1, 2021 and until July 1, 2022, subject to
21the payment of amounts into the County and Mass Transit
22District Fund, the Local Government Tax Fund, the Build
23Illinois Fund, the McCormick Place Expansion Project Fund, the
24Illinois Tax Increment Fund, the Energy Infrastructure Fund,
25and the Tax Compliance and Administration Fund as provided in
26this Section, the Department shall pay each month into the Road

HB4234- 142 -LRB101 15567 HLH 64912 b
1Fund the amount estimated to represent 16% of the net revenue
2realized from the taxes imposed on motor fuel and gasohol.
3Beginning July 1, 2022 and until July 1, 2023, subject to the
4payment of amounts into the County and Mass Transit District
5Fund, the Local Government Tax Fund, the Build Illinois Fund,
6the McCormick Place Expansion Project Fund, the Illinois Tax
7Increment Fund, the Energy Infrastructure Fund, and the Tax
8Compliance and Administration Fund as provided in this Section,
9the Department shall pay each month into the Road Fund the
10amount estimated to represent 32% of the net revenue realized
11from the taxes imposed on motor fuel and gasohol. Beginning
12July 1, 2023 and until July 1, 2024, subject to the payment of
13amounts into the County and Mass Transit District Fund, the
14Local Government Tax Fund, the Build Illinois Fund, the
15McCormick Place Expansion Project Fund, the Illinois Tax
16Increment Fund, the Energy Infrastructure Fund, and the Tax
17Compliance and Administration Fund as provided in this Section,
18the Department shall pay each month into the Road Fund the
19amount estimated to represent 48% of the net revenue realized
20from the taxes imposed on motor fuel and gasohol. Beginning
21July 1, 2024 and until July 1, 2025, subject to the payment of
22amounts into the County and Mass Transit District Fund, the
23Local Government Tax Fund, the Build Illinois Fund, the
24McCormick Place Expansion Project Fund, the Illinois Tax
25Increment Fund, the Energy Infrastructure Fund, and the Tax
26Compliance and Administration Fund as provided in this Section,

HB4234- 143 -LRB101 15567 HLH 64912 b
1the Department shall pay each month into the Road Fund the
2amount estimated to represent 64% of the net revenue realized
3from the taxes imposed on motor fuel and gasohol. Beginning on
4July 1, 2025, subject to the payment of amounts into the County
5and Mass Transit District Fund, the Local Government Tax Fund,
6the Build Illinois Fund, the McCormick Place Expansion Project
7Fund, the Illinois Tax Increment Fund, the Energy
8Infrastructure Fund, and the Tax Compliance and Administration
9Fund as provided in this Section, the Department shall pay each
10month into the Road Fund the amount estimated to represent 80%
11of the net revenue realized from the taxes imposed on motor
12fuel and gasohol. As used in this paragraph "motor fuel" has
13the meaning given to that term in Section 1.1 of the Motor Fuel
14Tax Act, and "gasohol" has the meaning given to that term in
15Section 3-40 of the Use Tax Act.
16 Of the remainder of the moneys received by the Department
17pursuant to this Act, 75% thereof shall be paid into the State
18Treasury and 25% shall be reserved in a special account and
19used only for the transfer to the Common School Fund as part of
20the monthly transfer from the General Revenue Fund in
21accordance with Section 8a of the State Finance Act.
22 The Department may, upon separate written notice to a
23taxpayer, require the taxpayer to prepare and file with the
24Department on a form prescribed by the Department within not
25less than 60 days after receipt of the notice an annual
26information return for the tax year specified in the notice.

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

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

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

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1 Any person engaged in the business of selling tangible
2personal property at retail as a concessionaire or other type
3of seller at the Illinois State Fair, county fairs, art shows,
4flea markets and similar exhibitions or events, or any
5transient merchants, as defined by Section 2 of the Transient
6Merchant Act of 1987, may be required to make a daily report of
7the amount of such sales to the Department and to make a daily
8payment of the full amount of tax due. The Department shall
9impose this requirement when it finds that there is a
10significant risk of loss of revenue to the State at such an
11exhibition or event. Such a finding shall be based on evidence
12that a substantial number of concessionaires or other sellers
13who are not residents of Illinois will be engaging in the
14business of selling tangible personal property at retail at the
15exhibition or event, or other evidence of a significant risk of
16loss of revenue to the State. The Department shall notify
17concessionaires and other sellers affected by the imposition of
18this requirement. In the absence of notification by the
19Department, the concessionaires and other sellers shall file
20their returns as otherwise required in this Section.
21(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
22100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
2315, Section 15-25, eff. 6-5-19; 101-10, Article 25, Section
2425-120, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
256-28-19; 101-604, eff. 12-13-19.)
26 Section 99. Effective date. This Act takes effect upon

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1becoming law.