101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB5651

Introduced , by Rep. Kelly M. Cassidy

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 Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act. Imposes a 2% surcharge on firearm ammunition. Amends the State Finance Act. Creates the Safe Schools and Healthy Learning Environments Grant Fund. Requires the 2% surcharge to be deposited into the Fund. Provides that moneys in the Fund shall be used by the State Board of Education to make grants as part of the Safe Schools and Healthy Learning Environments Grant Program. Effective immediately.
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FISCAL NOTE ACT MAY APPLY

A BILL FOR

HB5651LRB101 18591 HLH 68046 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 Safe Schools and Healthy Learning
8Environments Grant Fund.
9 (30 ILCS 105/6z-114 new)
10 Sec. 6z-114. Safe Schools and Healthy Learning
11Environments Grant Fund; creation. The Safe Schools and Healthy
12Learning Environments Grant Fund is hereby created as a special
13fund in the State Treasury. Subject to appropriation, moneys in
14the Fund shall be used by the State Board of Education to make
15grants as part of the Safe Schools and Healthy Learning
16Environments Grant Program.
17 Section 10. The Use Tax Act is amended by changing Sections
183-10 and 9 as follows:
19 (35 ILCS 105/3-10)
20 Sec. 3-10. Rate of tax. Unless otherwise provided in this

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1Section, the tax imposed by this Act is at the rate of 6.25% of
2either the selling price or the fair market value, if any, of
3the tangible personal property. In all cases where property
4functionally used or consumed is the same as the property that
5was purchased at retail, then the tax is imposed on the selling
6price of the property. In all cases where property functionally
7used or consumed is a by-product or waste product that has been
8refined, manufactured, or produced from property purchased at
9retail, then the tax is imposed on the lower of the fair market
10value, if any, of the specific property so used in this State
11or on the selling price of the property purchased at retail.
12For purposes of this Section "fair market value" means the
13price at which property would change hands between a willing
14buyer and a willing seller, neither being under any compulsion
15to buy or sell and both having reasonable knowledge of the
16relevant facts. The fair market value shall be established by
17Illinois sales by the taxpayer of the same property as that
18functionally used or consumed, or if there are no such sales by
19the taxpayer, then comparable sales or purchases of property of
20like kind and character in Illinois.
21 Beginning on July 1, 2000 and through December 31, 2000,
22with respect to motor fuel, as defined in Section 1.1 of the
23Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
24the Use Tax Act, the tax is imposed at the rate of 1.25%.
25 Beginning on August 6, 2010 through August 15, 2010, with
26respect to sales tax holiday items as defined in Section 3-6 of

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1this Act, the tax is imposed at the rate of 1.25%.
2 With respect to gasohol, the tax imposed by this Act
3applies to (i) 70% of the proceeds of sales made on or after
4January 1, 1990, and before July 1, 2003, (ii) 80% of the
5proceeds of sales made on or after July 1, 2003 and on or
6before July 1, 2017, and (iii) 100% of the proceeds of sales
7made thereafter. If, at any time, however, the tax under this
8Act on sales of gasohol is imposed at the rate of 1.25%, then
9the tax imposed by this Act applies to 100% of the proceeds of
10sales of gasohol made during that time.
11 With respect to majority blended ethanol fuel, the tax
12imposed by this Act does not apply to the proceeds of sales
13made on or after July 1, 2003 and on or before December 31,
142023 but applies to 100% of the proceeds of sales made
15thereafter.
16 With respect to biodiesel blends with no less than 1% and
17no more than 10% biodiesel, the tax imposed by this Act applies
18to (i) 80% of the proceeds of sales made on or after July 1,
192003 and on or before December 31, 2018 and (ii) 100% of the
20proceeds of sales made thereafter. If, at any time, however,
21the tax under this Act on sales of biodiesel blends with no
22less than 1% and no more than 10% biodiesel is imposed at the
23rate of 1.25%, then the tax imposed by this Act applies to 100%
24of the proceeds of sales of biodiesel blends with no less than
251% and no more than 10% biodiesel made during that time.
26 With respect to 100% biodiesel and biodiesel blends with

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1more than 10% but no more than 99% biodiesel, the tax imposed
2by this Act does not apply to the proceeds of sales made on or
3after July 1, 2003 and on or before December 31, 2023 but
4applies to 100% of the proceeds of sales made thereafter.
5 With respect to food for human consumption that is to be
6consumed off the premises where it is sold (other than
7alcoholic beverages, food consisting of or infused with adult
8use cannabis, soft drinks, and food that has been prepared for
9immediate consumption) and prescription and nonprescription
10medicines, drugs, medical appliances, products classified as
11Class III medical devices by the United States Food and Drug
12Administration that are used for cancer treatment pursuant to a
13prescription, as well as any accessories and components related
14to those devices, modifications to a motor vehicle for the
15purpose of rendering it usable by a person with a disability,
16and insulin, urine testing materials, syringes, and needles
17used by diabetics, for human use, the tax is imposed at the
18rate of 1%. For the purposes of this Section, until September
191, 2009: the term "soft drinks" means any complete, finished,
20ready-to-use, non-alcoholic drink, whether carbonated or not,
21including but not limited to soda water, cola, fruit juice,
22vegetable juice, carbonated water, and all other preparations
23commonly known as soft drinks of whatever kind or description
24that are contained in any closed or sealed bottle, can, carton,
25or container, regardless of size; but "soft drinks" does not
26include coffee, tea, non-carbonated water, infant formula,

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

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

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1 As used in this Section, "adult use cannabis" means
2cannabis subject to tax under the Cannabis Cultivation
3Privilege Tax Law and the Cannabis Purchaser Excise Tax Law and
4does not include cannabis subject to tax under the
5Compassionate Use of Medical Cannabis Program Act.
6 Beginning January 1, 2021, in addition to all other rates
7of tax imposed under this Act, a surcharge of 2% is imposed on
8the selling price of firearm ammunition, except firearm
9ammunition purchased by the Department of Natural Resources.
10"Firearm" and "firearm ammunition" have the meanings ascribed
11to them in Section 1.1 of the Firearm Owners Identification
12Card Act.
13 If the property that is purchased at retail from a retailer
14is acquired outside Illinois and used outside Illinois before
15being brought to Illinois for use here and is taxable under
16this Act, the "selling price" on which the tax is computed
17shall be reduced by an amount that represents a reasonable
18allowance for depreciation for the period of prior out-of-state
19use.
20(Source: P.A. 100-22, eff. 7-6-17; 101-363, eff. 8-9-19;
21101-593, eff. 12-4-19.)
22 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
23 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
24and trailers that are required to be registered with an agency
25of this State, each retailer required or authorized to collect

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1the tax imposed by this Act shall pay to the Department the
2amount of such tax (except as otherwise provided) at the time
3when he is required to file his return for the period during
4which such tax was collected, less a discount of 2.1% prior to
5January 1, 1990, and 1.75% on and after January 1, 1990, or $5
6per calendar year, whichever is greater, which is allowed to
7reimburse the retailer for expenses incurred in collecting the
8tax, keeping records, preparing and filing returns, remitting
9the tax and supplying data to the Department on request. The
10discount under this Section is not allowed for the 1.25%
11portion of taxes paid on aviation fuel that is subject to the
12revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1347133. In the case of retailers who report and pay the tax on a
14transaction by transaction basis, as provided in this Section,
15such discount shall be taken with each such tax remittance
16instead of when such retailer files his periodic return. The
17discount allowed under this Section is allowed only for returns
18that are filed in the manner required by this Act. The
19Department may disallow the discount for retailers whose
20certificate of registration is revoked at the time the return
21is filed, but only if the Department's decision to revoke the
22certificate of registration has become final. A retailer need
23not remit that part of any tax collected by him to the extent
24that he is required to remit and does remit the tax imposed by
25the Retailers' Occupation Tax Act, with respect to the sale of
26the same property.

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1 Where such tangible personal property is sold under a
2conditional sales contract, or under any other form of sale
3wherein the payment of the principal sum, or a part thereof, is
4extended beyond the close of the period for which the return is
5filed, the retailer, in collecting the tax (except as to motor
6vehicles, watercraft, aircraft, and trailers that are required
7to be registered with an agency of this State), may collect for
8each tax return period, only the tax applicable to that part of
9the selling price actually received during such tax return
10period.
11 Except as provided in this Section, on or before the
12twentieth day of each calendar month, such retailer shall file
13a return for the preceding calendar month. Such return shall be
14filed on forms prescribed by the Department and shall furnish
15such information as the Department may reasonably require. On
16and after January 1, 2018, except for returns for motor
17vehicles, watercraft, aircraft, and trailers that are required
18to be registered with an agency of this State, with respect to
19retailers whose annual gross receipts average $20,000 or more,
20all returns required to be filed pursuant to this Act shall be
21filed electronically. Retailers who demonstrate that they do
22not have access to the Internet or demonstrate hardship in
23filing electronically may petition the Department to waive the
24electronic filing requirement.
25 The Department may require returns to be filed on a
26quarterly basis. If so required, a return for each calendar

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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 the business of selling tangible
9 personal property at retail in this State;
10 3. The total amount of taxable receipts received by him
11 during the preceding calendar month from sales of tangible
12 personal property by him during such preceding calendar
13 month, including receipts from charge and time sales, but
14 less all deductions allowed by law;
15 4. The amount of credit provided in Section 2d of this
16 Act;
17 5. The amount of tax due;
18 5-5. The signature of the taxpayer; and
19 6. Such other reasonable information as the Department
20 may require.
21 Each retailer required or authorized to collect the tax
22imposed by this Act on aviation fuel sold at retail in this
23State during the preceding calendar month shall, instead of
24reporting and paying tax on aviation fuel as otherwise required
25by this Section, report and pay such tax on a separate aviation
26fuel tax return. The requirements related to the return shall

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1be as otherwise provided in this Section. Notwithstanding any
2other provisions of this Act to the contrary, retailers
3collecting tax on aviation fuel shall file all aviation fuel
4tax returns and shall make all aviation fuel tax payments by
5electronic means in the manner and form required by the
6Department. For purposes of this Section, "aviation fuel" means
7jet fuel and aviation gasoline.
8 If a taxpayer fails to sign a return within 30 days after
9the proper notice and demand for signature by the Department,
10the return shall be considered valid and any amount shown to be
11due on the return shall be deemed assessed.
12 Notwithstanding any other provision of this Act to the
13contrary, retailers subject to tax on cannabis shall file all
14cannabis tax returns and shall make all cannabis tax payments
15by electronic means in the manner and form required by the
16Department.
17 Beginning October 1, 1993, a taxpayer who has an average
18monthly tax liability of $150,000 or more shall make all
19payments required by rules of the Department by electronic
20funds transfer. Beginning October 1, 1994, a taxpayer who has
21an average monthly tax liability of $100,000 or more shall make
22all payments required by rules of the Department by electronic
23funds transfer. Beginning October 1, 1995, a taxpayer who has
24an average monthly tax liability of $50,000 or more shall make
25all payments required by rules of the Department by electronic
26funds transfer. Beginning October 1, 2000, a taxpayer who has

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1an annual tax liability of $200,000 or more shall make all
2payments required by rules of the Department by electronic
3funds transfer. The term "annual tax liability" shall be the
4sum of the taxpayer's liabilities under this Act, and under all
5other State and local occupation and use tax laws administered
6by the Department, for the immediately preceding calendar year.
7The term "average monthly tax liability" means the sum of the
8taxpayer's liabilities under this Act, and under all other
9State and local occupation and use tax laws administered by the
10Department, for the immediately preceding calendar year
11divided by 12. Beginning on October 1, 2002, a taxpayer who has
12a tax liability in the amount set forth in subsection (b) of
13Section 2505-210 of the Department of Revenue Law shall make
14all payments required by rules of the Department by electronic
15funds transfer.
16 Before August 1 of each year beginning in 1993, the
17Department shall notify all taxpayers required to make payments
18by electronic funds transfer. All taxpayers required to make
19payments by electronic funds transfer shall make those payments
20for a minimum of one year beginning on October 1.
21 Any taxpayer not required to make payments by electronic
22funds transfer may make payments by electronic funds transfer
23with the permission of the Department.
24 All taxpayers required to make payment by electronic funds
25transfer and any taxpayers authorized to voluntarily make
26payments by electronic funds transfer shall make those payments

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1in the manner authorized by the Department.
2 The Department shall adopt such rules as are necessary to
3effectuate a program of electronic funds transfer and the
4requirements of this Section.
5 Before October 1, 2000, if the taxpayer's average monthly
6tax liability to the Department under this Act, the Retailers'
7Occupation Tax Act, the Service Occupation Tax Act, the Service
8Use Tax Act was $10,000 or more during the preceding 4 complete
9calendar quarters, he shall file a return with the Department
10each month by the 20th day of the month next following the
11month during which such tax liability is incurred and shall
12make payments to the Department on or before the 7th, 15th,
1322nd and last day of the month during which such liability is
14incurred. On and after October 1, 2000, if the taxpayer's
15average monthly tax liability to the Department under this Act,
16the Retailers' Occupation Tax Act, the Service Occupation Tax
17Act, and the Service Use Tax Act was $20,000 or more during the
18preceding 4 complete calendar quarters, he shall file a return
19with the Department each month by the 20th day of the month
20next following the month during which such tax liability is
21incurred and shall make payment to the Department on or before
22the 7th, 15th, 22nd and last day of the month during which such
23liability is incurred. If the month during which such tax
24liability is incurred began prior to January 1, 1985, each
25payment shall be in an amount equal to 1/4 of the taxpayer's
26actual liability for the month or an amount set by the

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1Department not to exceed 1/4 of the average monthly liability
2of the taxpayer to the Department for the preceding 4 complete
3calendar quarters (excluding the month of highest liability and
4the month of lowest liability in such 4 quarter period). If the
5month during which such tax liability is incurred begins on or
6after January 1, 1985, and prior to January 1, 1987, each
7payment shall be in an amount equal to 22.5% of the taxpayer's
8actual liability for the month or 27.5% of the taxpayer's
9liability for the same calendar month of the preceding year. If
10the month during which such tax liability is incurred begins on
11or after January 1, 1987, and prior to January 1, 1988, each
12payment shall be in an amount equal to 22.5% of the taxpayer's
13actual liability for the month or 26.25% of the taxpayer's
14liability for the same calendar month of the preceding year. If
15the month during which such tax liability is incurred begins on
16or after January 1, 1988, and prior to January 1, 1989, or
17begins on or after January 1, 1996, each payment shall be in an
18amount equal to 22.5% of the taxpayer's actual liability for
19the month or 25% of the taxpayer's liability for the same
20calendar month of the preceding year. If the month during which
21such tax liability is incurred begins on or after January 1,
221989, and prior to January 1, 1996, each payment shall be in an
23amount equal to 22.5% of the taxpayer's actual liability for
24the month or 25% of the taxpayer's liability for the same
25calendar month of the preceding year or 100% of the taxpayer's
26actual liability for the quarter monthly reporting period. The

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

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1$20,000. However, if a taxpayer can show the Department that a
2substantial change in the taxpayer's business has occurred
3which causes the taxpayer to anticipate that his average
4monthly tax liability for the reasonably foreseeable future
5will fall below the $20,000 threshold stated above, then such
6taxpayer may petition the Department for a change in such
7taxpayer's reporting status. The Department shall change such
8taxpayer's reporting status unless it finds that such change is
9seasonal in nature and not likely to be long term. If any such
10quarter monthly payment is not paid at the time or in the
11amount required by this Section, then the taxpayer shall be
12liable for penalties and interest on the difference between the
13minimum amount due and the amount of such quarter monthly
14payment actually and timely paid, except insofar as the
15taxpayer has previously made payments for that month to the
16Department in excess of the minimum payments previously due as
17provided in this Section. The Department shall make reasonable
18rules and regulations to govern the quarter monthly payment
19amount and quarter monthly payment dates for taxpayers who file
20on other than a calendar monthly basis.
21 If any such payment provided for in this Section exceeds
22the taxpayer's liabilities under this Act, the Retailers'
23Occupation Tax Act, the Service Occupation Tax Act and the
24Service Use Tax Act, as shown by an original monthly return,
25the Department shall issue to the taxpayer a credit memorandum
26no later than 30 days after the date of payment, which

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1memorandum may be submitted by the taxpayer to the Department
2in payment of tax liability subsequently to be remitted by the
3taxpayer to the Department or be assigned by the taxpayer to a
4similar taxpayer under this Act, the Retailers' Occupation Tax
5Act, the Service Occupation Tax Act or the Service Use Tax Act,
6in accordance with reasonable rules and regulations to be
7prescribed by the Department, except that if such excess
8payment is shown on an original monthly return and is made
9after December 31, 1986, no credit memorandum shall be issued,
10unless requested by the taxpayer. If no such request is made,
11the taxpayer may credit such excess payment against tax
12liability subsequently to be remitted by the taxpayer to the
13Department under this Act, the Retailers' Occupation Tax Act,
14the Service Occupation Tax Act or the Service Use Tax Act, in
15accordance with reasonable rules and regulations prescribed by
16the Department. If the Department subsequently determines that
17all or any part of the credit taken was not actually due to the
18taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
19be reduced by 2.1% or 1.75% of the difference between the
20credit taken and that actually due, and the taxpayer shall be
21liable for penalties and interest on such difference.
22 If the retailer is otherwise required to file a monthly
23return and if the retailer's average monthly tax liability to
24the Department does not exceed $200, the Department may
25authorize his returns to be filed on a quarter annual basis,
26with the return for January, February, and March of a given

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1year being due by April 20 of such year; with the return for
2April, May and June of a given year being due by July 20 of such
3year; with the return for July, August and September of a given
4year being due by October 20 of such year, and with the return
5for October, November and December of a given year being due by
6January 20 of the following year.
7 If the retailer is otherwise required to file a monthly or
8quarterly return and if the retailer's average monthly tax
9liability to the Department does not exceed $50, the Department
10may authorize his returns to be filed on an annual basis, with
11the return for a given year being due by January 20 of the
12following year.
13 Such quarter annual and annual returns, as to form and
14substance, shall be subject to the same requirements as monthly
15returns.
16 Notwithstanding any other provision in this Act concerning
17the time within which a retailer may file his return, in the
18case of any retailer who ceases to engage in a kind of business
19which makes him responsible for filing returns under this Act,
20such retailer shall file a final return under this Act with the
21Department not more than one month after discontinuing such
22business.
23 In addition, with respect to motor vehicles, watercraft,
24aircraft, and trailers that are required to be registered with
25an agency of this State, except as otherwise provided in this
26Section, every retailer selling this kind of tangible personal

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1property shall file, with the Department, upon a form to be
2prescribed and supplied by the Department, a separate return
3for each such item of tangible personal property which the
4retailer sells, except that if, in the same transaction, (i) a
5retailer of aircraft, watercraft, motor vehicles or trailers
6transfers more than one aircraft, watercraft, motor vehicle or
7trailer to another aircraft, watercraft, motor vehicle or
8trailer retailer for the purpose of resale or (ii) a retailer
9of aircraft, watercraft, motor vehicles, or trailers transfers
10more than one aircraft, watercraft, motor vehicle, or trailer
11to a purchaser for use as a qualifying rolling stock as
12provided in Section 3-55 of this Act, then that seller may
13report the transfer of all the aircraft, watercraft, motor
14vehicles or trailers involved in that transaction to the
15Department on the same uniform invoice-transaction reporting
16return form. For purposes of this Section, "watercraft" means a
17Class 2, Class 3, or Class 4 watercraft as defined in Section
183-2 of the Boat Registration and Safety Act, a personal
19watercraft, or any boat equipped with an inboard motor.
20 In addition, with respect to motor vehicles, watercraft,
21aircraft, and trailers that are required to be registered with
22an agency of this State, every person who is engaged in the
23business of leasing or renting such items and who, in
24connection with such business, sells any such item to a
25retailer for the purpose of resale is, notwithstanding any
26other provision of this Section to the contrary, authorized to

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1meet the return-filing requirement of this Act by reporting the
2transfer of all the aircraft, watercraft, motor vehicles, or
3trailers transferred for resale during a month to the
4Department on the same uniform invoice-transaction reporting
5return form on or before the 20th of the month following the
6month in which the transfer takes place. Notwithstanding any
7other provision of this Act to the contrary, all returns filed
8under this paragraph must be filed by electronic means in the
9manner and form as required by the Department.
10 The transaction reporting return in the case of motor
11vehicles or trailers that are required to be registered with an
12agency of this State, shall be the same document as the Uniform
13Invoice referred to in Section 5-402 of the Illinois Vehicle
14Code and must show the name and address of the seller; the name
15and address of the purchaser; the amount of the selling price
16including the amount allowed by the retailer for traded-in
17property, if any; the amount allowed by the retailer for the
18traded-in tangible personal property, if any, to the extent to
19which Section 2 of this Act allows an exemption for the value
20of traded-in property; the balance payable after deducting such
21trade-in allowance from the total selling price; the amount of
22tax due from the retailer with respect to such transaction; the
23amount of tax collected from the purchaser by the retailer on
24such transaction (or satisfactory evidence that such tax is not
25due in that particular instance, if that is claimed to be the
26fact); the place and date of the sale; a sufficient

HB5651- 21 -LRB101 18591 HLH 68046 b
1identification of the property sold; such other information as
2is required in Section 5-402 of the Illinois Vehicle Code, and
3such other information as the Department may reasonably
4require.
5 The transaction reporting return in the case of watercraft
6and aircraft must show the name and address of the seller; the
7name and address of the purchaser; the amount of the selling
8price including the amount allowed by the retailer for
9traded-in property, if any; the amount allowed by the retailer
10for the traded-in tangible personal property, if any, to the
11extent to which Section 2 of this Act allows an exemption for
12the value of traded-in property; the balance payable after
13deducting such trade-in allowance from the total selling price;
14the amount of tax due from the retailer with respect to such
15transaction; the amount of tax collected from the purchaser by
16the retailer on such transaction (or satisfactory evidence that
17such tax is not due in that particular instance, if that is
18claimed to be the fact); the place and date of the sale, a
19sufficient identification of the property sold, and such other
20information as the Department may reasonably require.
21 Such transaction reporting return shall be filed not later
22than 20 days after the date of delivery of the item that is
23being sold, but may be filed by the retailer at any time sooner
24than that if he chooses to do so. The transaction reporting
25return and tax remittance or proof of exemption from the tax
26that is imposed by this Act may be transmitted to the

HB5651- 22 -LRB101 18591 HLH 68046 b
1Department by way of the State agency with which, or State
2officer with whom, the tangible personal property must be
3titled or registered (if titling or registration is required)
4if the Department and such agency or State officer determine
5that this procedure will expedite the processing of
6applications for title or registration.
7 With each such transaction reporting return, the retailer
8shall remit the proper amount of tax due (or shall submit
9satisfactory evidence that the sale is not taxable if that is
10the case), to the Department or its agents, whereupon the
11Department shall issue, in the purchaser's name, a tax receipt
12(or a certificate of exemption if the Department is satisfied
13that the particular sale is tax exempt) which such purchaser
14may submit to the agency with which, or State officer with
15whom, he must title or register the tangible personal property
16that is involved (if titling or registration is required) in
17support of such purchaser's application for an Illinois
18certificate or other evidence of title or registration to such
19tangible personal property.
20 No retailer's failure or refusal to remit tax under this
21Act precludes a user, who has paid the proper tax to the
22retailer, from obtaining his certificate of title or other
23evidence of title or registration (if titling or registration
24is required) upon satisfying the Department that such user has
25paid the proper tax (if tax is due) to the retailer. The
26Department shall adopt appropriate rules to carry out the

HB5651- 23 -LRB101 18591 HLH 68046 b
1mandate of this paragraph.
2 If the user who would otherwise pay tax to the retailer
3wants the transaction reporting return filed and the payment of
4tax or proof of exemption made to the Department before the
5retailer is willing to take these actions and such user has not
6paid the tax to the retailer, such user may certify to the fact
7of such delay by the retailer, and may (upon the Department
8being satisfied of the truth of such certification) transmit
9the information required by the transaction reporting return
10and the remittance for tax or proof of exemption directly to
11the Department and obtain his tax receipt or exemption
12determination, in which event the transaction reporting return
13and tax remittance (if a tax payment was required) shall be
14credited by the Department to the proper retailer's account
15with the Department, but without the 2.1% or 1.75% discount
16provided for in this Section being allowed. When the user pays
17the tax directly to the Department, he shall pay the tax in the
18same amount and in the same form in which it would be remitted
19if the tax had been remitted to the Department by the retailer.
20 Where a retailer 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 retailer refunds the selling price thereof to
24the purchaser, such retailer 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

HB5651- 24 -LRB101 18591 HLH 68046 b
1purchaser, the retailer may deduct the amount of the tax so
2refunded by him to the purchaser from any other use tax which
3such retailer may be required to pay or remit to the
4Department, as shown by such return, if the amount of the tax
5to be deducted was previously remitted to the Department by
6such retailer. If the retailer has not previously remitted the
7amount of such tax to the Department, he is entitled to no
8deduction under this Act upon refunding such tax to the
9purchaser.
10 Any retailer filing a return under this Section shall also
11include (for the purpose of paying tax thereon) the total tax
12covered by such return upon the selling price of tangible
13personal property purchased by him at retail from a retailer,
14but as to which the tax imposed by this Act was not collected
15from the retailer filing such return, and such retailer shall
16remit the amount of such tax to the Department when filing such
17return.
18 If experience indicates such action to be practicable, the
19Department may prescribe and furnish a combination or joint
20return which will enable retailers, who are required to file
21returns hereunder and also under the Retailers' Occupation Tax
22Act, to furnish all the return information required by both
23Acts on the one form.
24 Where the retailer has more than one business registered
25with the Department under separate registration under this Act,
26such retailer may not file each return that is due as a single

HB5651- 25 -LRB101 18591 HLH 68046 b
1return covering all such registered businesses, but shall file
2separate returns for each such registered business.
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 which is hereby created, the net
6revenue realized for the preceding month from the 1% tax
7imposed under this Act.
8 Beginning January 1, 1990, each month the Department shall
9pay into the County and Mass Transit District Fund 4% of the
10net revenue realized for the preceding month from the 6.25%
11general rate on the selling price of tangible personal property
12which is purchased outside Illinois at retail from a retailer
13and which is titled or registered by an agency of this State's
14government.
15 Beginning January 1, 1990, each month the Department shall
16pay into the State and Local Sales Tax Reform Fund, a special
17fund in the State Treasury, 20% of the net revenue realized for
18the preceding month from the 6.25% general rate on the selling
19price of tangible personal property, other than (i) tangible
20personal property which is purchased outside Illinois at retail
21from a retailer and which is titled or registered by an agency
22of this State's government and (ii) aviation fuel sold on or
23after December 1, 2019. This exception for aviation fuel only
24applies for so long as the revenue use requirements of 49
25U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
26 For aviation fuel sold on or after December 1, 2019, each

HB5651- 26 -LRB101 18591 HLH 68046 b
1month the Department shall pay into the State Aviation Program
2Fund 20% of the net revenue realized for the preceding month
3from the 6.25% general rate on the selling price of aviation
4fuel, less an amount estimated by the Department to be required
5for refunds of the 20% portion of the tax on aviation fuel
6under this Act, which amount shall be deposited into the
7Aviation Fuel Sales Tax Refund Fund. The Department shall only
8pay moneys into the State Aviation Program Fund and the
9Aviation Fuels Sales Tax Refund Fund under this Act for so long
10as the revenue use requirements of 49 U.S.C. 47107(b) and 49
11U.S.C. 47133 are binding on the State.
12 Beginning August 1, 2000, each month the Department shall
13pay into the State and Local Sales Tax Reform Fund 100% of the
14net revenue realized for the preceding month from the 1.25%
15rate on the selling price of motor fuel and gasohol. Beginning
16September 1, 2010, each month the Department shall pay into the
17State and Local Sales Tax Reform Fund 100% of the net revenue
18realized for the preceding month from the 1.25% rate on the
19selling price of sales tax holiday items.
20 Beginning January 1, 1990, each month the Department shall
21pay into the Local Government Tax Fund 16% of the net revenue
22realized for the preceding month from the 6.25% general rate on
23the selling price of tangible personal property which is
24purchased outside Illinois at retail from a retailer and which
25is titled or registered by an agency of this State's
26government.

HB5651- 27 -LRB101 18591 HLH 68046 b
1 Beginning October 1, 2009, each month the Department shall
2pay into the Capital Projects Fund an amount that is equal to
3an amount estimated by the Department to represent 80% of the
4net revenue realized for the preceding month from the sale of
5candy, grooming and hygiene products, and soft drinks that had
6been taxed at a rate of 1% prior to September 1, 2009 but that
7are now taxed at 6.25%.
8 Beginning July 1, 2011, each month the Department shall pay
9into the Clean Air Act Permit Fund 80% of the net revenue
10realized for the preceding month from the 6.25% general rate on
11the selling price of sorbents used in Illinois in the process
12of sorbent injection as used to comply with the Environmental
13Protection Act or the federal Clean Air Act, but the total
14payment into the Clean Air Act Permit Fund under this Act and
15the Retailers' Occupation Tax Act shall not exceed $2,000,000
16in any fiscal year.
17 Beginning July 1, 2013, each month the Department shall pay
18into the Underground Storage Tank Fund from the proceeds
19collected under this Act, the Service Use Tax Act, the Service
20Occupation Tax Act, and the Retailers' Occupation Tax Act an
21amount equal to the average monthly deficit in the Underground
22Storage Tank Fund during the prior year, as certified annually
23by the Illinois Environmental Protection Agency, but the total
24payment into the Underground Storage Tank Fund under this Act,
25the Service Use Tax Act, the Service Occupation Tax Act, and
26the Retailers' Occupation Tax Act shall not exceed $18,000,000

HB5651- 28 -LRB101 18591 HLH 68046 b
1in any State fiscal year. As used in this paragraph, the
2"average monthly deficit" shall be equal to the difference
3between the average monthly claims for payment by the fund and
4the average monthly revenues deposited into the fund, excluding
5payments made pursuant to this paragraph.
6 Beginning July 1, 2015, of the remainder of the moneys
7received by the Department under this Act, the Service Use Tax
8Act, the Service Occupation Tax Act, and the Retailers'
9Occupation Tax Act, each month the Department shall deposit
10$500,000 into the State Crime Laboratory Fund.
11 Beginning January 1, 2021, the Department shall pay into
12the Safe Schools and Healthy Learning Environments Grant Fund
13100% of the net revenue realized for the preceding month from
14the 2% surcharge on the selling price of firearm ammunition.
15 Of the remainder of the moneys received by the Department
16pursuant to this Act, (a) 1.75% thereof shall be paid into the
17Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
18and after July 1, 1989, 3.8% thereof shall be paid into the
19Build Illinois Fund; provided, however, that if in any fiscal
20year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
21may be, of the moneys received by the Department and required
22to be paid into the Build Illinois Fund pursuant to Section 3
23of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
24Act, Section 9 of the Service Use Tax Act, and Section 9 of the
25Service Occupation Tax Act, such Acts being hereinafter called
26the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case

HB5651- 29 -LRB101 18591 HLH 68046 b
1may be, of moneys being hereinafter called the "Tax Act
2Amount", and (2) the amount transferred to the Build Illinois
3Fund from the State and Local Sales Tax Reform Fund shall be
4less than the Annual Specified Amount (as defined in Section 3
5of the Retailers' Occupation Tax Act), an amount equal to the
6difference shall be immediately paid into the Build Illinois
7Fund from other moneys received by the Department pursuant to
8the Tax Acts; and further provided, that if on the last
9business day of any month the sum of (1) the Tax Act Amount
10required to be deposited into the Build Illinois Bond Account
11in the Build Illinois Fund during such month and (2) the amount
12transferred during such month to the Build Illinois Fund from
13the State and Local Sales Tax Reform Fund shall have been less
14than 1/12 of the Annual Specified Amount, an amount equal to
15the difference shall be immediately paid into the Build
16Illinois Fund from other moneys received by the Department
17pursuant to the Tax Acts; and, further provided, that in no
18event shall the payments required under the preceding proviso
19result in aggregate payments into the Build Illinois Fund
20pursuant to this clause (b) for any fiscal year in excess of
21the greater of (i) the Tax Act Amount or (ii) the Annual
22Specified Amount for such fiscal year; and, further provided,
23that the amounts payable into the Build Illinois Fund under
24this clause (b) shall be payable only until such time as the
25aggregate amount on deposit under each trust indenture securing
26Bonds issued and outstanding pursuant to the Build Illinois

HB5651- 30 -LRB101 18591 HLH 68046 b
1Bond Act is sufficient, taking into account any future
2investment income, to fully provide, in accordance with such
3indenture, for the defeasance of or the payment of the
4principal of, premium, if any, and interest on the Bonds
5secured by such indenture and on any Bonds expected to be
6issued thereafter and all fees and costs payable with respect
7thereto, all as certified by the Director of the Bureau of the
8Budget (now Governor's Office of Management and Budget). If on
9the last business day of any month in which Bonds are
10outstanding pursuant to the Build Illinois Bond Act, the
11aggregate of the moneys deposited in the Build Illinois Bond
12Account in the Build Illinois Fund in such month shall be less
13than the amount required to be transferred in such month from
14the Build Illinois Bond Account to the Build Illinois Bond
15Retirement and Interest Fund pursuant to Section 13 of the
16Build Illinois Bond Act, an amount equal to such deficiency
17shall be immediately paid from other moneys received by the
18Department pursuant to the Tax Acts to the Build Illinois Fund;
19provided, however, that any amounts paid to the Build Illinois
20Fund in any fiscal year pursuant to this sentence shall be
21deemed to constitute payments pursuant to clause (b) of the
22preceding sentence and shall reduce the amount otherwise
23payable for such fiscal year pursuant to clause (b) of the
24preceding sentence. The moneys received by the Department
25pursuant to this Act and required to be deposited into the
26Build Illinois Fund are subject to the pledge, claim and charge

HB5651- 31 -LRB101 18591 HLH 68046 b
1set forth in Section 12 of the Build Illinois Bond Act.
2 Subject to payment of amounts into the Build Illinois Fund
3as provided in the preceding paragraph or in any amendment
4thereto hereafter enacted, the following specified monthly
5installment of the amount requested in the certificate of the
6Chairman of the Metropolitan Pier and Exposition Authority
7provided under Section 8.25f of the State Finance Act, but not
8in excess of the sums designated as "Total Deposit", shall be
9deposited in the aggregate from collections under Section 9 of
10the Use Tax Act, Section 9 of the Service Use Tax Act, Section
119 of the Service Occupation Tax Act, and Section 3 of the
12Retailers' Occupation Tax Act into the McCormick Place
13Expansion Project Fund in the specified fiscal years.
14Fiscal YearTotal Deposit
151993 $0
161994 53,000,000
171995 58,000,000
181996 61,000,000
191997 64,000,000
201998 68,000,000
211999 71,000,000
222000 75,000,000
232001 80,000,000
242002 93,000,000
252003 99,000,000
262004103,000,000

HB5651- 32 -LRB101 18591 HLH 68046 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

HB5651- 33 -LRB101 18591 HLH 68046 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 Clean Air Act Permit Fund, the Build Illinois Fund,
26and the McCormick Place Expansion Project Fund pursuant to the

HB5651- 34 -LRB101 18591 HLH 68046 b
1preceding paragraphs or in any amendments thereto hereafter
2enacted, for aviation fuel sold on or after December 1, 2019,
3the Department shall each month deposit into the Aviation Fuel
4Sales Tax Refund Fund an amount estimated by the Department to
5be required for refunds of the 80% portion of the tax on
6aviation fuel under this Act. The Department shall only deposit
7moneys into the Aviation Fuel Sales Tax Refund Fund under this
8paragraph for so long as the revenue use requirements of 49
9U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
10 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

HB5651- 35 -LRB101 18591 HLH 68046 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

HB5651- 36 -LRB101 18591 HLH 68046 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
21charge set forth in Section 25-55 of the Public-Private
22Partnership for Civic and Transit Infrastructure Project Act.
23As used in this 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.

HB5651- 37 -LRB101 18591 HLH 68046 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 State and Local Sales Tax
24Reform Fund, the Build Illinois Fund, the McCormick Place
25Expansion Project Fund, the Illinois Tax Increment Fund, the
26Energy Infrastructure Fund, and the Tax Compliance and

HB5651- 38 -LRB101 18591 HLH 68046 b
1Administration Fund as provided in this Section, the Department
2shall pay each month into the Road Fund the amount estimated to
3represent 16% of the net revenue realized from the taxes
4imposed on motor fuel and gasohol. Beginning July 1, 2022 and
5until July 1, 2023, subject to the payment of amounts into the
6State and Local Sales Tax Reform Fund, the Build Illinois Fund,
7the McCormick Place Expansion Project Fund, the Illinois Tax
8Increment Fund, the Energy Infrastructure Fund, and the Tax
9Compliance and Administration Fund as provided in this Section,
10the Department shall pay each month into the Road Fund the
11amount estimated to represent 32% of the net revenue realized
12from the taxes imposed on motor fuel and gasohol. Beginning
13July 1, 2023 and until July 1, 2024, subject to the payment of
14amounts into the State and Local Sales Tax Reform Fund, the
15Build Illinois Fund, the McCormick Place Expansion Project
16Fund, the Illinois Tax Increment Fund, the Energy
17Infrastructure Fund, and the Tax Compliance and Administration
18Fund as provided in this Section, the Department shall pay each
19month into the Road Fund the amount estimated to represent 48%
20of the net revenue realized from the taxes imposed on motor
21fuel and gasohol. Beginning July 1, 2024 and until July 1,
222025, subject to the payment of amounts into the State and
23Local Sales Tax Reform 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,

HB5651- 39 -LRB101 18591 HLH 68046 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 State
5and Local 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 80% of the net revenue realized
11from the taxes imposed on motor fuel and gasohol. As used in
12this paragraph "motor fuel" has the meaning given to that term
13in Section 1.1 of the Motor Fuel Tax Act, and "gasohol" has the
14meaning given to that term in Section 3-40 of this Act.
15 Of the remainder of the moneys received by the Department
16pursuant to this Act, 75% thereof shall be paid into the State
17Treasury and 25% shall be reserved in a special account and
18used only for the transfer to the Common School Fund as part of
19the monthly transfer from the General Revenue Fund in
20accordance with Section 8a of the State Finance Act.
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

HB5651- 40 -LRB101 18591 HLH 68046 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, manufacturers,
7importers and wholesalers whose products are sold at retail in
8Illinois by numerous retailers, and who wish to do so, may
9assume the responsibility for accounting and paying to the
10Department all tax accruing under this Act with respect to such
11sales, if the retailers who are affected do not make written
12objection to the Department to this arrangement.
13(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
14100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
1515, Section 15-10, eff. 6-5-19; 101-10, Article 25, Section
1625-105, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
176-28-19; 101-604, eff. 12-13-19.)
18 Section 15. The Service Use Tax Act is amended by changing
19Sections 3-10 and 9 as follows:
20 (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
21 Sec. 3-10. Rate of tax. Unless otherwise provided in this
22Section, the tax imposed by this Act is at the rate of 6.25% of
23the selling price of tangible personal property transferred as
24an incident to the sale of service, but, for the purpose of

HB5651- 41 -LRB101 18591 HLH 68046 b
1computing this tax, in no event shall the selling price be less
2than the cost price of the property to the serviceman.
3 Beginning on July 1, 2000 and through December 31, 2000,
4with respect to motor fuel, as defined in Section 1.1 of the
5Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
6the Use Tax Act, the tax is imposed at the rate of 1.25%.
7 With respect to gasohol, as defined in the Use Tax Act, the
8tax imposed by this Act applies to (i) 70% of the selling price
9of property transferred as an incident to the sale of service
10on or after January 1, 1990, and before July 1, 2003, (ii) 80%
11of the selling price of property transferred as an incident to
12the sale of service on or after July 1, 2003 and on or before
13July 1, 2017, and (iii) 100% of the selling price thereafter.
14If, at any time, however, the tax under this Act on sales of
15gasohol, as defined in the Use Tax Act, is imposed at the rate
16of 1.25%, then the tax imposed by this Act applies to 100% of
17the proceeds of sales of gasohol made during that time.
18 With respect to majority blended ethanol fuel, as defined
19in the Use Tax Act, the tax imposed by this Act does not apply
20to the selling price of property transferred as an incident to
21the sale of service on or after July 1, 2003 and on or before
22December 31, 2023 but applies to 100% of the selling price
23thereafter.
24 With respect to biodiesel blends, as defined in the Use Tax
25Act, with no less than 1% and no more than 10% biodiesel, the
26tax imposed by this Act applies to (i) 80% of the selling price

HB5651- 42 -LRB101 18591 HLH 68046 b
1of property transferred as an incident to the sale of service
2on or after July 1, 2003 and on or before December 31, 2018 and
3(ii) 100% of the proceeds of the selling price thereafter. If,
4at any time, however, the tax under this Act on sales of
5biodiesel blends, as defined in the Use Tax Act, with no less
6than 1% and no more than 10% biodiesel is imposed at the rate
7of 1.25%, then the tax imposed by this Act applies to 100% of
8the proceeds of sales of biodiesel blends with no less than 1%
9and no more than 10% biodiesel made during that time.
10 With respect to 100% biodiesel, as defined in the Use Tax
11Act, and biodiesel blends, as defined in the Use Tax Act, with
12more than 10% but no more than 99% biodiesel, the tax imposed
13by this Act does not apply to the proceeds of the selling price
14of property transferred as an incident to the sale of service
15on or after July 1, 2003 and on or before December 31, 2023 but
16applies to 100% of the selling price thereafter.
17 At the election of any registered serviceman made for each
18fiscal year, sales of service in which the aggregate annual
19cost price of tangible personal property transferred as an
20incident to the sales of service is less than 35%, or 75% in
21the case of servicemen transferring prescription drugs or
22servicemen engaged in graphic arts production, of the aggregate
23annual total gross receipts from all sales of service, the tax
24imposed by this Act shall be based on the serviceman's cost
25price of the tangible personal property transferred as an
26incident to the sale of those services.

HB5651- 43 -LRB101 18591 HLH 68046 b
1 The tax shall be imposed at the rate of 1% on food prepared
2for immediate consumption and transferred incident to a sale of
3service subject to this Act or the Service Occupation Tax Act
4by an entity licensed under the Hospital Licensing Act, the
5Nursing Home Care Act, the ID/DD Community Care Act, the MC/DD
6Act, the Specialized Mental Health Rehabilitation Act of 2013,
7or the Child Care Act of 1969. The tax shall also be imposed at
8the rate of 1% on food for human consumption that is to be
9consumed off the premises where it is sold (other than
10alcoholic beverages, food consisting of or infused with adult
11use cannabis, soft drinks, and food that has been prepared for
12immediate consumption and is not otherwise included in this
13paragraph) and prescription and nonprescription medicines,
14drugs, medical appliances, products classified as Class III
15medical devices by the United States Food and Drug
16Administration that are used for cancer treatment pursuant to a
17prescription, as well as any accessories and components related
18to those devices, modifications to a motor vehicle for the
19purpose of rendering it usable by a person with a disability,
20and insulin, urine testing materials, syringes, and needles
21used by diabetics, for human use. For the purposes of this
22Section, until September 1, 2009: the term "soft drinks" means
23any complete, finished, ready-to-use, non-alcoholic drink,
24whether carbonated or not, including but not limited to soda
25water, cola, fruit juice, vegetable juice, carbonated water,
26and all other preparations commonly known as soft drinks of

HB5651- 44 -LRB101 18591 HLH 68046 b
1whatever kind or description that are contained in any closed
2or sealed bottle, can, carton, or container, regardless of
3size; but "soft drinks" does not include coffee, tea,
4non-carbonated water, infant formula, milk or milk products as
5defined in the Grade A Pasteurized Milk and Milk Products Act,
6or drinks containing 50% or more natural fruit or vegetable
7juice.
8 Notwithstanding any other provisions of this Act,
9beginning September 1, 2009, "soft drinks" means non-alcoholic
10beverages that contain natural or artificial sweeteners. "Soft
11drinks" do not include beverages that contain milk or milk
12products, soy, rice or similar milk substitutes, or greater
13than 50% of vegetable or fruit juice by volume.
14 Until August 1, 2009, and notwithstanding any other
15provisions of this Act, "food for human consumption that is to
16be consumed off the premises where it is sold" includes all
17food sold through a vending machine, except soft drinks and
18food products that are dispensed hot from a vending machine,
19regardless of the location of the vending machine. Beginning
20August 1, 2009, and notwithstanding any other provisions of
21this Act, "food for human consumption that is to be consumed
22off the premises where it is sold" includes all food sold
23through a vending machine, except soft drinks, candy, and food
24products that are dispensed hot from a vending machine,
25regardless of the location of the vending machine.
26 Notwithstanding any other provisions of this Act,

HB5651- 45 -LRB101 18591 HLH 68046 b
1beginning September 1, 2009, "food for human consumption that
2is to be consumed off the premises where it is sold" does not
3include candy. For purposes of this Section, "candy" means a
4preparation of sugar, honey, or other natural or artificial
5sweeteners in combination with chocolate, fruits, nuts or other
6ingredients or flavorings in the form of bars, drops, or
7pieces. "Candy" does not include any preparation that contains
8flour or requires refrigeration.
9 Notwithstanding any other provisions of this Act,
10beginning September 1, 2009, "nonprescription medicines and
11drugs" does not include grooming and hygiene products. For
12purposes of this Section, "grooming and hygiene products"
13includes, but is not limited to, soaps and cleaning solutions,
14shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
15lotions and screens, unless those products are available by
16prescription only, regardless of whether the products meet the
17definition of "over-the-counter-drugs". For the purposes of
18this paragraph, "over-the-counter-drug" means a drug for human
19use that contains a label that identifies the product as a drug
20as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
21label includes:
22 (A) A "Drug Facts" panel; or
23 (B) A statement of the "active ingredient(s)" with a
24 list of those ingredients contained in the compound,
25 substance or preparation.
26 Beginning on January 1, 2014 (the effective date of Public

HB5651- 46 -LRB101 18591 HLH 68046 b
1Act 98-122), "prescription and nonprescription medicines and
2drugs" includes medical cannabis purchased from a registered
3dispensing organization under the Compassionate Use of Medical
4Cannabis Program Act.
5 As used in this Section, "adult use cannabis" means
6cannabis subject to tax under the Cannabis Cultivation
7Privilege Tax Law and the Cannabis Purchaser Excise Tax Law and
8does not include cannabis subject to tax under the
9Compassionate Use of Medical Cannabis Program Act.
10 Beginning January 1, 2021, in addition to all other rates
11of tax imposed under this Act, a surcharge of 2% is imposed on
12the selling price of firearm ammunition, except firearm
13ammunition purchased by the Department of Natural Resources.
14"Firearm" and "firearm ammunition" have the meanings ascribed
15to them in Section 1.1 of the Firearm Owners Identification
16Card Act.
17 If the property that is acquired from a serviceman is
18acquired outside Illinois and used outside Illinois before
19being brought to Illinois for use here and is taxable under
20this Act, the "selling price" on which the tax is computed
21shall be reduced by an amount that represents a reasonable
22allowance for depreciation for the period of prior out-of-state
23use.
24(Source: P.A. 100-22, eff. 7-6-17; 101-363, eff. 8-9-19;
25101-593, eff. 12-4-19.)

HB5651- 47 -LRB101 18591 HLH 68046 b
1 (35 ILCS 110/9) (from Ch. 120, par. 439.39)
2 Sec. 9. Each serviceman required or authorized to collect
3the tax herein imposed shall pay to the Department the amount
4of such tax (except as otherwise provided) at the time when he
5is required to file his return for the period during which such
6tax was collected, less a discount of 2.1% prior to January 1,
71990 and 1.75% on and after January 1, 1990, or $5 per calendar
8year, whichever is greater, which is allowed to reimburse the
9serviceman for expenses incurred in collecting the tax, keeping
10records, preparing and filing returns, remitting the tax and
11supplying data to the Department on request. The discount under
12this Section is not allowed for the 1.25% portion of taxes paid
13on aviation fuel that is subject to the revenue use
14requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
15discount allowed under this Section is allowed only for returns
16that are filed in the manner required by this Act. The
17Department may disallow the discount for servicemen whose
18certificate of registration is revoked at the time the return
19is filed, but only if the Department's decision to revoke the
20certificate of registration has become final. A serviceman need
21not remit that part of any tax collected by him to the extent
22that he is required to pay and does pay the tax imposed by the
23Service Occupation Tax Act with respect to his sale of service
24involving the incidental transfer by him of the same property.
25 Except as provided hereinafter in this Section, on or
26before the twentieth day of each calendar month, such

HB5651- 48 -LRB101 18591 HLH 68046 b
1serviceman shall file a return for the preceding calendar month
2in accordance with reasonable Rules and Regulations to be
3promulgated by the Department. Such return shall be filed on a
4form prescribed by the Department and shall contain such
5information as the Department may reasonably require. On and
6after January 1, 2018, with respect to servicemen whose annual
7gross receipts average $20,000 or more, all returns required to
8be filed pursuant to this Act shall be filed electronically.
9Servicemen who demonstrate that they do not have access to the
10Internet or demonstrate hardship in filing electronically may
11petition the Department to waive the electronic filing
12requirement.
13 The Department may require returns to be filed on a
14quarterly basis. If so required, a return for each calendar
15quarter shall be filed on or before the twentieth day of the
16calendar month following the end of such calendar quarter. The
17taxpayer shall also file a return with the Department for each
18of the first two months of each calendar quarter, on or before
19the twentieth day of the following calendar month, stating:
20 1. The name of the seller;
21 2. The address of the principal place of business from
22 which he engages in business as a serviceman in this State;
23 3. The total amount of taxable receipts received by him
24 during the preceding calendar month, including receipts
25 from charge and time sales, but less all deductions allowed
26 by law;

HB5651- 49 -LRB101 18591 HLH 68046 b
1 4. The amount of credit provided in Section 2d of this
2 Act;
3 5. The amount of tax due;
4 5-5. The signature of the taxpayer; and
5 6. Such other reasonable information as the Department
6 may require.
7 Each serviceman required or authorized to collect the tax
8imposed by this Act on aviation fuel transferred as an incident
9of a sale of service in this State during the preceding
10calendar month shall, instead of reporting and paying tax on
11aviation fuel as otherwise required by this Section, report and
12pay such tax on a separate aviation fuel tax return. The
13requirements related to the return shall be as otherwise
14provided in this Section. Notwithstanding any other provisions
15of this Act to the contrary, servicemen collecting tax on
16aviation fuel shall file all aviation fuel tax returns and
17shall make all aviation fuel tax payments by electronic means
18in the manner and form required by the Department. For purposes
19of this Section, "aviation fuel" means jet fuel and aviation
20gasoline.
21 If a taxpayer fails to sign a return within 30 days after
22the proper notice and demand for signature by the Department,
23the return shall be considered valid and any amount shown to be
24due on the return shall be deemed assessed.
25 Notwithstanding any other provision of this Act to the
26contrary, servicemen subject to tax on cannabis shall file all

HB5651- 50 -LRB101 18591 HLH 68046 b
1cannabis tax returns and shall make all cannabis tax payments
2by electronic means in the manner and form required by the
3Department.
4 Beginning October 1, 1993, a taxpayer who has an average
5monthly tax liability of $150,000 or more shall make all
6payments required by rules of the Department by electronic
7funds transfer. Beginning October 1, 1994, a taxpayer who has
8an average monthly tax liability of $100,000 or more shall make
9all payments required by rules of the Department by electronic
10funds transfer. Beginning October 1, 1995, a taxpayer who has
11an average monthly tax liability of $50,000 or more shall make
12all payments required by rules of the Department by electronic
13funds transfer. Beginning October 1, 2000, a taxpayer who has
14an annual tax liability of $200,000 or more shall make all
15payments required by rules of the Department by electronic
16funds transfer. The term "annual tax liability" shall be the
17sum of the taxpayer's liabilities under this Act, and under all
18other State and local occupation and use tax laws administered
19by the Department, for the immediately preceding calendar year.
20The term "average monthly tax liability" means the sum of the
21taxpayer's liabilities under this Act, and under all other
22State and local occupation and use tax laws administered by the
23Department, for the immediately preceding calendar year
24divided by 12. Beginning on October 1, 2002, a taxpayer who has
25a tax liability in the amount set forth in subsection (b) of
26Section 2505-210 of the Department of Revenue Law shall make

HB5651- 51 -LRB101 18591 HLH 68046 b
1all payments required by rules of the Department by electronic
2funds transfer.
3 Before August 1 of each year beginning in 1993, the
4Department shall notify all taxpayers required to make payments
5by electronic funds transfer. All taxpayers required to make
6payments by electronic funds transfer shall make those payments
7for a minimum of one year beginning on October 1.
8 Any taxpayer not required to make payments by electronic
9funds transfer may make payments by electronic funds transfer
10with the permission of the Department.
11 All taxpayers required to make payment by electronic funds
12transfer and any taxpayers authorized to voluntarily make
13payments by electronic funds transfer shall make those payments
14in the manner authorized by the Department.
15 The Department shall adopt such rules as are necessary to
16effectuate a program of electronic funds transfer and the
17requirements of this Section.
18 If the serviceman is otherwise required to file a monthly
19return and if the serviceman's average monthly tax liability to
20the Department does not exceed $200, the Department may
21authorize his returns to be filed on a quarter annual basis,
22with the return for January, February and March of a given year
23being due by April 20 of such year; with the return for April,
24May and June of a given year being due by July 20 of such year;
25with the return for July, August and September of a given year
26being due by October 20 of such year, and with the return for

HB5651- 52 -LRB101 18591 HLH 68046 b
1October, November and December of a given year being due by
2January 20 of the following year.
3 If the serviceman is otherwise required to file a monthly
4or quarterly return and if the serviceman's average monthly tax
5liability to the Department does not exceed $50, the Department
6may authorize his returns to be filed on an annual basis, with
7the return for a given year being due by January 20 of the
8following year.
9 Such quarter annual and annual returns, as to form and
10substance, shall be subject to the same requirements as monthly
11returns.
12 Notwithstanding any other provision in this Act concerning
13the time within which a serviceman may file his return, in the
14case of any serviceman who ceases to engage in a kind of
15business which makes him responsible for filing returns under
16this Act, such serviceman shall file a final return under this
17Act with the Department not more than 1 month after
18discontinuing such business.
19 Where a serviceman collects the tax with respect to the
20selling price of property which he sells and the purchaser
21thereafter returns such property and the serviceman refunds the
22selling price thereof to the purchaser, such serviceman shall
23also refund, to the purchaser, the tax so collected from the
24purchaser. When filing his return for the period in which he
25refunds such tax to the purchaser, the serviceman may deduct
26the amount of the tax so refunded by him to the purchaser from

HB5651- 53 -LRB101 18591 HLH 68046 b
1any other Service Use Tax, Service Occupation Tax, retailers'
2occupation tax or use tax which such serviceman may be required
3to pay or remit to the Department, as shown by such return,
4provided that the amount of the tax to be deducted shall
5previously have been remitted to the Department by such
6serviceman. If the serviceman shall not previously have
7remitted the amount of such tax to the Department, he shall be
8entitled to no deduction hereunder upon refunding such tax to
9the purchaser.
10 Any serviceman filing a return hereunder shall also include
11the total tax upon the selling price of tangible personal
12property purchased for use by him as an incident to a sale of
13service, and such serviceman shall remit the amount of such tax
14to the Department when filing such return.
15 If experience indicates such action to be practicable, the
16Department may prescribe and furnish a combination or joint
17return which will enable servicemen, who are required to file
18returns hereunder and also under the Service Occupation Tax
19Act, to furnish all the return information required by both
20Acts on the one form.
21 Where the serviceman has more than one business registered
22with the Department under separate registration hereunder,
23such serviceman shall not file each return that is due as a
24single return covering all such registered businesses, but
25shall file separate returns for each such registered business.
26 Beginning January 1, 1990, each month the Department shall

HB5651- 54 -LRB101 18591 HLH 68046 b
1pay into the State and Local Tax Reform Fund, a special fund in
2the State Treasury, the net revenue realized for the preceding
3month from the 1% tax imposed under this Act.
4 Beginning January 1, 1990, each month the Department shall
5pay into the State and Local Sales Tax Reform Fund 20% of the
6net revenue realized for the preceding month from the 6.25%
7general rate on transfers of tangible personal property, other
8than (i) tangible personal property which is purchased outside
9Illinois at retail from a retailer and which is titled or
10registered by an agency of this State's government and (ii)
11aviation fuel sold on or after December 1, 2019. This exception
12for aviation fuel only applies for so long as the revenue use
13requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
14binding on the State.
15 For aviation fuel sold on or after December 1, 2019, each
16month the Department shall pay into the State Aviation Program
17Fund 20% of the net revenue realized for the preceding month
18from the 6.25% general rate on the selling price of aviation
19fuel, less an amount estimated by the Department to be required
20for refunds of the 20% portion of the tax on aviation fuel
21under this Act, which amount shall be deposited into the
22Aviation Fuel Sales Tax Refund Fund. The Department shall only
23pay moneys into the State Aviation Program Fund and the
24Aviation Fuel Sales Tax Refund Fund under this Act for so long
25as the revenue use requirements of 49 U.S.C. 47107(b) and 49
26U.S.C. 47133 are binding on the State.

HB5651- 55 -LRB101 18591 HLH 68046 b
1 Beginning August 1, 2000, each month the Department shall
2pay into the State and Local Sales Tax Reform Fund 100% of the
3net revenue realized for the preceding month from the 1.25%
4rate on the selling price of motor fuel and gasohol.
5 Beginning October 1, 2009, each month the Department shall
6pay into the Capital Projects Fund an amount that is equal to
7an amount estimated by the Department to represent 80% of the
8net revenue realized for the preceding month from the sale of
9candy, grooming and hygiene products, and soft drinks that had
10been taxed at a rate of 1% prior to September 1, 2009 but that
11are now taxed at 6.25%.
12 Beginning July 1, 2013, each month the Department shall pay
13into the Underground Storage Tank Fund from the proceeds
14collected under this Act, the Use Tax Act, the Service
15Occupation Tax Act, and the Retailers' Occupation Tax Act an
16amount equal to the average monthly deficit in the Underground
17Storage Tank Fund during the prior year, as certified annually
18by the Illinois Environmental Protection Agency, but the total
19payment into the Underground Storage Tank Fund under this Act,
20the Use Tax Act, the Service Occupation Tax Act, and the
21Retailers' Occupation Tax Act shall not exceed $18,000,000 in
22any State fiscal year. As used in this paragraph, the "average
23monthly deficit" shall be equal to the difference between the
24average monthly claims for payment by the fund and the average
25monthly revenues deposited into the fund, excluding payments
26made pursuant to this paragraph.

HB5651- 56 -LRB101 18591 HLH 68046 b
1 Beginning July 1, 2015, of the remainder of the moneys
2received by the Department under the Use Tax Act, this Act, the
3Service Occupation Tax Act, and the Retailers' Occupation Tax
4Act, each month the Department shall deposit $500,000 into the
5State Crime Laboratory Fund.
6 Beginning January 1, 2021, the Department shall pay into
7the Safe Schools and Healthy Learning Environments Fund 100% of
8the net revenue realized for the preceding month from the 2%
9surcharge on the selling price of firearm ammunition.
10 Of the remainder of the moneys received by the Department
11pursuant to this Act, (a) 1.75% thereof shall be paid into the
12Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
13and after July 1, 1989, 3.8% thereof shall be paid into the
14Build Illinois Fund; provided, however, that if in any fiscal
15year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
16may be, of the moneys received by the Department and required
17to be paid into the Build Illinois Fund pursuant to Section 3
18of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
19Act, Section 9 of the Service Use Tax Act, and Section 9 of the
20Service Occupation Tax Act, such Acts being hereinafter called
21the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
22may be, of moneys being hereinafter called the "Tax Act
23Amount", and (2) the amount transferred to the Build Illinois
24Fund from the State and Local Sales Tax Reform Fund shall be
25less than the Annual Specified Amount (as defined in Section 3
26of the Retailers' Occupation Tax Act), an amount equal to the

HB5651- 57 -LRB101 18591 HLH 68046 b
1difference shall be immediately paid into the Build Illinois
2Fund from other moneys received by the Department pursuant to
3the Tax Acts; and further provided, that if on the last
4business day of any month the sum of (1) the Tax Act Amount
5required to be deposited into the Build Illinois Bond Account
6in the Build Illinois Fund during such month and (2) the amount
7transferred during such month to the Build Illinois Fund from
8the State and Local Sales Tax Reform Fund shall have been less
9than 1/12 of the Annual Specified Amount, an amount equal to
10the difference shall be immediately paid into the Build
11Illinois Fund from other moneys received by the Department
12pursuant to the Tax Acts; and, further provided, that in no
13event shall the payments required under the preceding proviso
14result in aggregate payments into the Build Illinois Fund
15pursuant to this clause (b) for any fiscal year in excess of
16the greater of (i) the Tax Act Amount or (ii) the Annual
17Specified Amount for such fiscal year; and, further provided,
18that the amounts payable into the Build Illinois Fund under
19this clause (b) shall be payable only until such time as the
20aggregate amount on deposit under each trust indenture securing
21Bonds issued and outstanding pursuant to the Build Illinois
22Bond Act is sufficient, taking into account any future
23investment income, to fully provide, in accordance with such
24indenture, for the defeasance of or the payment of the
25principal of, premium, if any, and interest on the Bonds
26secured by such indenture and on any Bonds expected to be

HB5651- 58 -LRB101 18591 HLH 68046 b
1issued thereafter and all fees and costs payable with respect
2thereto, all as certified by the Director of the Bureau of the
3Budget (now Governor's Office of Management and Budget). If on
4the last business day of any month in which Bonds are
5outstanding pursuant to the Build Illinois Bond Act, the
6aggregate of the moneys deposited in the Build Illinois Bond
7Account in the Build Illinois Fund in such month shall be less
8than the amount required to be transferred in such month from
9the Build Illinois Bond Account to the Build Illinois Bond
10Retirement and Interest Fund pursuant to Section 13 of the
11Build Illinois Bond Act, an amount equal to such deficiency
12shall be immediately paid from other moneys received by the
13Department pursuant to the Tax Acts to the Build Illinois Fund;
14provided, however, that any amounts paid to the Build Illinois
15Fund in any fiscal year pursuant to this sentence shall be
16deemed to constitute payments pursuant to clause (b) of the
17preceding sentence and shall reduce the amount otherwise
18payable for such fiscal year pursuant to clause (b) of the
19preceding sentence. The moneys received by the Department
20pursuant to this Act and required to be deposited into the
21Build Illinois Fund are subject to the pledge, claim and charge
22set forth in Section 12 of the Build Illinois Bond Act.
23 Subject to payment of amounts into the Build Illinois Fund
24as provided in the preceding paragraph or in any amendment
25thereto hereafter enacted, the following specified monthly
26installment of the amount requested in the certificate of the

HB5651- 59 -LRB101 18591 HLH 68046 b
1Chairman of the Metropolitan Pier and Exposition Authority
2provided under Section 8.25f of the State Finance Act, but not
3in excess of the sums designated as "Total Deposit", shall be
4deposited in the aggregate from collections under Section 9 of
5the Use Tax Act, Section 9 of the Service Use Tax Act, Section
69 of the Service Occupation Tax Act, and Section 3 of the
7Retailers' Occupation Tax Act into the McCormick Place
8Expansion Project Fund in the specified fiscal years.
9Fiscal YearTotal Deposit
101993 $0
111994 53,000,000
121995 58,000,000
131996 61,000,000
141997 64,000,000
151998 68,000,000
161999 71,000,000
172000 75,000,000
182001 80,000,000
192002 93,000,000
202003 99,000,000
212004103,000,000
222005108,000,000
232006113,000,000
242007119,000,000
252008126,000,000

HB5651- 60 -LRB101 18591 HLH 68046 b
12009132,000,000
22010139,000,000
32011146,000,000
42012153,000,000
52013161,000,000
62014170,000,000
72015179,000,000
82016189,000,000
92017199,000,000
102018210,000,000
112019221,000,000
122020233,000,000
132021246,000,000
142022260,000,000
152023275,000,000
162024 275,000,000
172025 275,000,000
182026 279,000,000
192027 292,000,000
202028 307,000,000
212029 322,000,000
222030 338,000,000
232031 350,000,000
242032 350,000,000
25and
26each fiscal year

HB5651- 61 -LRB101 18591 HLH 68046 b
1thereafter that bonds
2are outstanding under
3Section 13.2 of the
4Metropolitan Pier and
5Exposition Authority Act,
6but not after fiscal year 2060.
7 Beginning July 20, 1993 and in each month of each fiscal
8year thereafter, one-eighth of the amount requested in the
9certificate of the Chairman of the Metropolitan Pier and
10Exposition Authority for that fiscal year, less the amount
11deposited into the McCormick Place Expansion Project Fund by
12the State Treasurer in the respective month under subsection
13(g) of Section 13 of the Metropolitan Pier and Exposition
14Authority Act, plus cumulative deficiencies in the deposits
15required under this Section for previous months and years,
16shall be deposited into the McCormick Place Expansion Project
17Fund, until the full amount requested for the fiscal year, but
18not in excess of the amount specified above as "Total Deposit",
19has been deposited.
20 Subject to payment of amounts into the Capital Projects
21Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
22and the McCormick Place Expansion Project Fund pursuant to the
23preceding paragraphs or in any amendments thereto hereafter
24enacted, for aviation fuel sold on or after December 1, 2019,
25the Department shall each month deposit into the Aviation Fuel
26Sales Tax Refund Fund an amount estimated by the Department to

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1be required for refunds of the 80% portion of the tax on
2aviation fuel under this Act. The Department shall only deposit
3moneys into the Aviation Fuel Sales Tax Refund Fund under this
4paragraph for so long as the revenue use requirements of 49
5U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
6 Subject to payment of amounts into the Build Illinois Fund
7and the McCormick Place Expansion Project Fund pursuant to the
8preceding paragraphs or in any amendments thereto hereafter
9enacted, beginning July 1, 1993 and ending on September 30,
102013, the Department shall each month pay into the Illinois Tax
11Increment Fund 0.27% of 80% of the net revenue realized for the
12preceding month from the 6.25% general rate on the selling
13price of tangible personal property.
14 Subject to payment of amounts into the Build Illinois Fund
15and the McCormick Place Expansion Project Fund pursuant to the
16preceding paragraphs or in any amendments thereto hereafter
17enacted, beginning with the receipt of the first report of
18taxes paid by an eligible business and continuing for a 25-year
19period, the Department shall each month pay into the Energy
20Infrastructure Fund 80% of the net revenue realized from the
216.25% general rate on the selling price of Illinois-mined coal
22that was sold to an eligible business. For purposes of this
23paragraph, the term "eligible business" means a new electric
24generating facility certified pursuant to Section 605-332 of
25the Department of Commerce and Economic Opportunity Law of the
26Civil Administrative Code of Illinois.

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

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1Public Transportation Act.
2 Subject to successful execution and delivery of a
3public-private agreement between the public agency and private
4entity and completion of the civic build, beginning on July 1,
52023, of the remainder of the moneys received by the Department
6under the Use Tax Act, the Service Use Tax Act, the Service
7Occupation Tax Act, and this Act, the Department shall deposit
8the following specified deposits in the aggregate from
9collections under the Use Tax Act, the Service Use Tax Act, the
10Service Occupation Tax Act, and the Retailers' Occupation Tax
11Act, as required under Section 8.25g of the State Finance Act
12for distribution consistent with the Public-Private
13Partnership for Civic and Transit Infrastructure Project Act.
14The moneys received by the Department pursuant to this Act and
15required to be deposited into the Civic and Transit
16Infrastructure Fund are subject to the pledge, claim, and
17charge set forth in Section 25-55 of the Public-Private
18Partnership for Civic and Transit Infrastructure Project Act.
19As used in this paragraph, "civic build", "private entity",
20"public-private agreement", and "public agency" have the
21meanings provided in Section 25-10 of the Public-Private
22Partnership for Civic and Transit Infrastructure Project Act.
23 Fiscal Year............................Total Deposit
24 2024....................................$200,000,000
25 2025....................................$206,000,000
26 2026....................................$212,200,000

HB5651- 65 -LRB101 18591 HLH 68046 b
1 2027....................................$218,500,000
2 2028....................................$225,100,000
3 2029....................................$288,700,000
4 2030....................................$298,900,000
5 2031....................................$309,300,000
6 2032....................................$320,100,000
7 2033....................................$331,200,000
8 2034....................................$341,200,000
9 2035....................................$351,400,000
10 2036....................................$361,900,000
11 2037....................................$372,800,000
12 2038....................................$384,000,000
13 2039....................................$395,500,000
14 2040....................................$407,400,000
15 2041....................................$419,600,000
16 2042....................................$432,200,000
17 2043....................................$445,100,000
18 Beginning July 1, 2021 and until July 1, 2022, subject to
19the payment of amounts into the State and Local Sales Tax
20Reform Fund, the Build Illinois Fund, the McCormick Place
21Expansion Project Fund, the Illinois Tax Increment Fund, the
22Energy Infrastructure Fund, and the Tax Compliance and
23Administration Fund as provided in this Section, the Department
24shall pay each month into the Road Fund the amount estimated to
25represent 16% of the net revenue realized from the taxes
26imposed on motor fuel and gasohol. Beginning July 1, 2022 and

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1until July 1, 2023, subject to the payment of amounts into the
2State and Local Sales Tax Reform Fund, the Build Illinois Fund,
3the McCormick Place Expansion Project Fund, the Illinois Tax
4Increment Fund, the Energy Infrastructure Fund, and the Tax
5Compliance and Administration Fund as provided in this Section,
6the Department shall pay each month into the Road Fund the
7amount estimated to represent 32% of the net revenue realized
8from the taxes imposed on motor fuel and gasohol. Beginning
9July 1, 2023 and until July 1, 2024, subject to the payment of
10amounts into the State and Local Sales Tax Reform Fund, the
11Build Illinois Fund, the McCormick Place Expansion Project
12Fund, the Illinois Tax Increment Fund, the Energy
13Infrastructure Fund, and the Tax Compliance and Administration
14Fund as provided in this Section, the Department shall pay each
15month into the Road Fund the amount estimated to represent 48%
16of the net revenue realized from the taxes imposed on motor
17fuel and gasohol. Beginning July 1, 2024 and until July 1,
182025, subject to the payment of amounts into the State and
19Local 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 64% of the net revenue realized
25from the taxes imposed on motor fuel and gasohol. Beginning on
26July 1, 2025, subject to the payment of amounts into the State

HB5651- 67 -LRB101 18591 HLH 68046 b
1and Local Sales Tax Reform Fund, the Build Illinois Fund, the
2McCormick Place Expansion Project Fund, the Illinois Tax
3Increment Fund, the Energy Infrastructure Fund, and the Tax
4Compliance and Administration Fund as provided in this Section,
5the Department shall pay each month into the Road Fund the
6amount estimated to represent 80% of the net revenue realized
7from the taxes imposed on motor fuel and gasohol. As used in
8this paragraph "motor fuel" has the meaning given to that term
9in Section 1.1 of the Motor Fuel Tax Act, and "gasohol" has the
10meaning given to that term in Section 3-40 of the Use Tax Act.
11 Of the remainder of the moneys received by the Department
12pursuant to this Act, 75% thereof shall be paid into the
13General Revenue Fund of the State Treasury and 25% shall be
14reserved in a special account and used only for the transfer to
15the Common School Fund as part of the monthly transfer from the
16General Revenue Fund in accordance with Section 8a of the State
17Finance Act.
18 As soon as possible after the first day of each month, upon
19certification of the Department of Revenue, the Comptroller
20shall order transferred and the Treasurer shall transfer from
21the General Revenue Fund to the Motor Fuel Tax Fund an amount
22equal to 1.7% of 80% of the net revenue realized under this Act
23for the second preceding month. Beginning April 1, 2000, this
24transfer is no longer required and shall not be made.
25 Net revenue realized for a month shall be the revenue
26collected by the State pursuant to this Act, less the amount

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

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1special order machinery or equipment, the tax imposed by this
2Act shall be based on the serviceman's cost price of the
3tangible personal property transferred incident to the
4completion of the contract.
5 Beginning on July 1, 2000 and through December 31, 2000,
6with respect to motor fuel, as defined in Section 1.1 of the
7Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
8the Use Tax Act, the tax is imposed at the rate of 1.25%.
9 With respect to gasohol, as defined in the Use Tax Act, the
10tax imposed by this Act shall apply to (i) 70% of the cost
11price of property transferred as an incident to the sale of
12service on or after January 1, 1990, and before July 1, 2003,
13(ii) 80% of the selling price of property transferred as an
14incident to the sale of service on or after July 1, 2003 and on
15or before July 1, 2017, and (iii) 100% of the cost price
16thereafter. If, at any time, however, the tax under this Act on
17sales of gasohol, as defined in the Use Tax Act, is imposed at
18the rate of 1.25%, then the tax imposed by this Act applies to
19100% of the proceeds of sales of gasohol made during that time.
20 With respect to majority blended ethanol fuel, as defined
21in the Use Tax Act, the tax imposed by this Act does not apply
22to the selling price of property transferred as an incident to
23the sale of service on or after July 1, 2003 and on or before
24December 31, 2023 but applies to 100% of the selling price
25thereafter.
26 With respect to biodiesel blends, as defined in the Use Tax

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1Act, with no less than 1% and no more than 10% biodiesel, the
2tax imposed by this Act applies to (i) 80% of the selling price
3of property transferred as an incident to the sale of service
4on or after July 1, 2003 and on or before December 31, 2018 and
5(ii) 100% of the proceeds of the selling price thereafter. If,
6at any time, however, the tax under this Act on sales of
7biodiesel blends, as defined in the Use Tax Act, with no less
8than 1% and no more than 10% biodiesel is imposed at the rate
9of 1.25%, then the tax imposed by this Act applies to 100% of
10the proceeds of sales of biodiesel blends with no less than 1%
11and no more than 10% biodiesel made during that time.
12 With respect to 100% biodiesel, as defined in the Use Tax
13Act, and biodiesel blends, as defined in the Use Tax Act, with
14more than 10% but no more than 99% biodiesel material, the tax
15imposed by this Act does not apply to the proceeds of the
16selling price of property transferred as an incident to the
17sale of service on or after July 1, 2003 and on or before
18December 31, 2023 but applies to 100% of the selling price
19thereafter.
20 At the election of any registered serviceman made for each
21fiscal year, sales of service in which the aggregate annual
22cost price of tangible personal property transferred as an
23incident to the sales of service is less than 35%, or 75% in
24the case of servicemen transferring prescription drugs or
25servicemen engaged in graphic arts production, of the aggregate
26annual total gross receipts from all sales of service, the tax

HB5651- 71 -LRB101 18591 HLH 68046 b
1imposed by this Act shall be based on the serviceman's cost
2price of the tangible personal property transferred incident to
3the sale of those services.
4 The tax shall be imposed at the rate of 1% on food prepared
5for immediate consumption and transferred incident to a sale of
6service subject to this Act or the Service Occupation Tax Act
7by an entity licensed under the Hospital Licensing Act, the
8Nursing Home Care Act, the ID/DD Community Care Act, the MC/DD
9Act, the Specialized Mental Health Rehabilitation Act of 2013,
10or the Child Care Act of 1969. The tax shall also be imposed at
11the rate of 1% on food for human consumption that is to be
12consumed off the premises where it is sold (other than
13alcoholic beverages, food consisting of or infused with adult
14use cannabis, soft drinks, and food that has been prepared for
15immediate consumption and is not otherwise included in this
16paragraph) and prescription and nonprescription medicines,
17drugs, medical appliances, products classified as Class III
18medical devices by the United States Food and Drug
19Administration that are used for cancer treatment pursuant to a
20prescription, as well as any accessories and components related
21to those devices, modifications to a motor vehicle for the
22purpose of rendering it usable by a person with a disability,
23and insulin, urine testing materials, syringes, and needles
24used by diabetics, for human use. For the purposes of this
25Section, until September 1, 2009: the term "soft drinks" means
26any complete, finished, ready-to-use, non-alcoholic drink,

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

HB5651- 73 -LRB101 18591 HLH 68046 b
1regardless of the location of the vending machine.
2 Notwithstanding any other provisions of this Act,
3beginning September 1, 2009, "food for human consumption that
4is to be consumed off the premises where it is sold" does not
5include candy. For purposes of this Section, "candy" means a
6preparation of sugar, honey, or other natural or artificial
7sweeteners in combination with chocolate, fruits, nuts or other
8ingredients or flavorings in the form of bars, drops, or
9pieces. "Candy" does not include any preparation that contains
10flour or requires refrigeration.
11 Notwithstanding any other provisions of this Act,
12beginning September 1, 2009, "nonprescription medicines and
13drugs" does not include grooming and hygiene products. For
14purposes of this Section, "grooming and hygiene products"
15includes, but is not limited to, soaps and cleaning solutions,
16shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
17lotions and screens, unless those products are available by
18prescription only, regardless of whether the products meet the
19definition of "over-the-counter-drugs". For the purposes of
20this paragraph, "over-the-counter-drug" means a drug for human
21use that contains a label that identifies the product as a drug
22as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
23label includes:
24 (A) A "Drug Facts" panel; or
25 (B) A statement of the "active ingredient(s)" with a
26 list of those ingredients contained in the compound,

HB5651- 74 -LRB101 18591 HLH 68046 b
1 substance or preparation.
2 Beginning on January 1, 2014 (the effective date of Public
3Act 98-122), "prescription and nonprescription medicines and
4drugs" includes medical cannabis purchased from a registered
5dispensing organization under the Compassionate Use of Medical
6Cannabis Program Act.
7 As used in this Section, "adult use cannabis" means
8cannabis subject to tax under the Cannabis Cultivation
9Privilege Tax Law and the Cannabis Purchaser Excise Tax Law and
10does not include cannabis subject to tax under the
11Compassionate Use of Medical Cannabis Program Act.
12 Beginning January 1, 2021, in addition to all other rates
13of tax imposed under this Act, a surcharge of 2% is imposed on
14the selling price of firearm ammunition, except firearm
15ammunition purchased by the Department of Natural Resources.
16"Firearm" and "firearm ammunition" have the meanings ascribed
17to them in Section 1.1 of the Firearm Owners Identification
18Card Act.
19(Source: P.A. 100-22, eff. 7-6-17; 101-363, eff. 8-9-19;
20101-593, eff. 12-4-19.)
21 (35 ILCS 115/9) (from Ch. 120, par. 439.109)
22 Sec. 9. Each serviceman required or authorized to collect
23the tax herein imposed shall pay to the Department the amount
24of such tax at the time when he is required to file his return
25for the period during which such tax was collectible, less a

HB5651- 75 -LRB101 18591 HLH 68046 b
1discount of 2.1% prior to January 1, 1990, and 1.75% on and
2after January 1, 1990, or $5 per calendar year, whichever is
3greater, which is allowed to reimburse the serviceman for
4expenses incurred in collecting the tax, keeping records,
5preparing and filing returns, remitting the tax and supplying
6data to the Department on request. The discount under this
7Section is not allowed for the 1.25% portion of taxes paid on
8aviation fuel that is subject to the revenue use requirements
9of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The discount allowed
10under this Section is allowed only for returns that are filed
11in the manner required by this Act. The Department may disallow
12the discount for servicemen whose certificate of registration
13is revoked at the time the return is filed, but only if the
14Department's decision to revoke the certificate of
15registration has become final.
16 Where such tangible personal property is sold under a
17conditional sales contract, or under any other form of sale
18wherein the payment of the principal sum, or a part thereof, is
19extended beyond the close of the period for which the return is
20filed, the serviceman, in collecting the tax may collect, for
21each tax return period, only the tax applicable to the part of
22the selling price actually received during such tax return
23period.
24 Except as provided hereinafter in this Section, on or
25before the twentieth day of each calendar month, such
26serviceman shall file a return for the preceding calendar month

HB5651- 76 -LRB101 18591 HLH 68046 b
1in accordance with reasonable rules and regulations to be
2promulgated by the Department of Revenue. Such return shall be
3filed on a form prescribed by the Department and shall contain
4such information as the Department may reasonably require. On
5and after January 1, 2018, with respect to servicemen whose
6annual gross receipts average $20,000 or more, all returns
7required to be filed pursuant to this Act shall be filed
8electronically. Servicemen who demonstrate that they do not
9have access to the Internet or demonstrate hardship in filing
10electronically may petition the Department to waive the
11electronic filing requirement.
12 The Department may require returns to be filed on a
13quarterly basis. If so required, a return for each calendar
14quarter shall be filed on or before the twentieth day of the
15calendar month following the end of such calendar quarter. The
16taxpayer shall also file a return with the Department for each
17of the first two months of each calendar quarter, on or before
18the twentieth day of the following calendar month, stating:
19 1. The name of the seller;
20 2. The address of the principal place of business from
21 which he engages in business as a serviceman in this State;
22 3. The total amount of taxable receipts received by him
23 during the preceding calendar month, including receipts
24 from charge and time sales, but less all deductions allowed
25 by law;
26 4. The amount of credit provided in Section 2d of this

HB5651- 77 -LRB101 18591 HLH 68046 b
1 Act;
2 5. The amount of tax due;
3 5-5. The signature of the taxpayer; and
4 6. Such other reasonable information as the Department
5 may require.
6 Each serviceman required or authorized to collect the tax
7herein imposed on aviation fuel acquired as an incident to the
8purchase of a service in this State during the preceding
9calendar month shall, instead of reporting and paying tax as
10otherwise required by this Section, report and pay such tax on
11a separate aviation fuel tax return. The requirements related
12to the return shall be as otherwise provided in this Section.
13Notwithstanding any other provisions of this Act to the
14contrary, servicemen transferring aviation fuel incident to
15sales of service shall file all aviation fuel tax returns and
16shall make all aviation fuel tax payments by electronic means
17in the manner and form required by the Department. For purposes
18of this Section, "aviation fuel" means jet fuel and aviation
19gasoline.
20 If a taxpayer fails to sign a return within 30 days after
21the proper notice and demand for signature by the Department,
22the return shall be considered valid and any amount shown to be
23due on the return shall be deemed assessed.
24 Notwithstanding any other provision of this Act to the
25contrary, servicemen subject to tax on cannabis shall file all
26cannabis tax returns and shall make all cannabis tax payments

HB5651- 78 -LRB101 18591 HLH 68046 b
1by electronic means in the manner and form required by the
2Department.
3 Prior to October 1, 2003, and on and after September 1,
42004 a serviceman may accept a Manufacturer's Purchase Credit
5certification from a purchaser in satisfaction of Service Use
6Tax as provided in Section 3-70 of the Service Use Tax Act if
7the purchaser provides the appropriate documentation as
8required by Section 3-70 of the Service Use Tax Act. A
9Manufacturer's Purchase Credit certification, accepted prior
10to October 1, 2003 or on or after September 1, 2004 by a
11serviceman as provided in Section 3-70 of the Service Use Tax
12Act, may be used by that serviceman to satisfy Service
13Occupation Tax liability in the amount claimed in the
14certification, not to exceed 6.25% of the receipts subject to
15tax from a qualifying purchase. A Manufacturer's Purchase
16Credit reported on any original or amended return filed under
17this Act after October 20, 2003 for reporting periods prior to
18September 1, 2004 shall be disallowed. Manufacturer's Purchase
19Credit reported on annual returns due on or after January 1,
202005 will be disallowed for periods prior to September 1, 2004.
21No Manufacturer's Purchase Credit may be used after September
2230, 2003 through August 31, 2004 to satisfy any tax liability
23imposed under this Act, including any audit liability.
24 If the serviceman's average monthly tax liability to the
25Department does not exceed $200, the Department may authorize
26his returns to be filed on a quarter annual basis, with the

HB5651- 79 -LRB101 18591 HLH 68046 b
1return for January, February and March of a given year being
2due by April 20 of such year; with the return for April, May
3and June of a given year being due by July 20 of such year; with
4the return for July, August and September of a given year being
5due by October 20 of such year, and with the return for
6October, November and December of a given year being due by
7January 20 of the following year.
8 If the serviceman's average monthly tax liability to the
9Department does not exceed $50, the Department may authorize
10his returns to be filed on an annual basis, with the return for
11a given year being due by January 20 of the following year.
12 Such quarter annual and annual returns, as to form and
13substance, shall be subject to the same requirements as monthly
14returns.
15 Notwithstanding any other provision in this Act concerning
16the time within which a serviceman may file his return, in the
17case of any serviceman who ceases to engage in a kind of
18business which makes him responsible for filing returns under
19this Act, such serviceman shall file a final return under this
20Act with the Department not more than 1 month after
21discontinuing such business.
22 Beginning October 1, 1993, a taxpayer who has an average
23monthly tax liability of $150,000 or more shall make all
24payments required by rules of the Department by electronic
25funds transfer. Beginning October 1, 1994, a taxpayer who has
26an average monthly tax liability of $100,000 or more shall make

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1all payments required by rules of the Department by electronic
2funds transfer. Beginning October 1, 1995, a taxpayer who has
3an average monthly tax liability of $50,000 or more shall make
4all payments required by rules of the Department by electronic
5funds transfer. Beginning October 1, 2000, a taxpayer who has
6an annual tax liability of $200,000 or more shall make all
7payments required by rules of the Department by electronic
8funds transfer. The term "annual tax liability" shall be the
9sum of the taxpayer's liabilities under this Act, and under all
10other State and local occupation and use tax laws administered
11by the Department, for the immediately preceding calendar year.
12The term "average monthly tax liability" means the sum of the
13taxpayer's liabilities under this Act, and under all other
14State and local occupation and use tax laws administered by the
15Department, for the immediately preceding calendar year
16divided by 12. Beginning on October 1, 2002, a taxpayer who has
17a tax liability in the amount set forth in subsection (b) of
18Section 2505-210 of the Department of Revenue Law shall make
19all payments required by rules of the Department by electronic
20funds transfer.
21 Before August 1 of each year beginning in 1993, the
22Department shall notify all taxpayers required to make payments
23by electronic funds transfer. All taxpayers required to make
24payments by electronic funds transfer shall make those payments
25for a minimum of one year beginning on October 1.
26 Any taxpayer not required to make payments by electronic

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1funds transfer may make payments by electronic funds transfer
2with the permission of the Department.
3 All taxpayers required to make payment by electronic funds
4transfer and any taxpayers authorized to voluntarily make
5payments by electronic funds transfer shall make those payments
6in the manner authorized by the Department.
7 The Department shall adopt such rules as are necessary to
8effectuate a program of electronic funds transfer and the
9requirements of this Section.
10 Where a serviceman collects the tax with respect to the
11selling price of tangible personal property which he sells and
12the purchaser thereafter returns such tangible personal
13property and the serviceman refunds the selling price thereof
14to the purchaser, such serviceman shall also refund, to the
15purchaser, the tax so collected from the purchaser. When filing
16his return for the period in which he refunds such tax to the
17purchaser, the serviceman may deduct the amount of the tax so
18refunded by him to the purchaser from any other Service
19Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
20Use Tax which such serviceman may be required to pay or remit
21to the Department, as shown by such return, provided that the
22amount of the tax to be deducted shall previously have been
23remitted to the Department by such serviceman. If the
24serviceman shall not previously have remitted the amount of
25such tax to the Department, he shall be entitled to no
26deduction hereunder upon refunding such tax to the purchaser.

HB5651- 82 -LRB101 18591 HLH 68046 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 Retailers' Occupation Tax
5Act, the Use Tax Act or the Service Use Tax Act, to furnish all
6the return information required by all said Acts on the one
7form.
8 Where the serviceman has more than one business registered
9with the Department under separate registrations hereunder,
10such serviceman shall file separate returns for each registered
11business.
12 Beginning January 1, 1990, each month the Department shall
13pay into the Local Government Tax Fund the revenue realized for
14the preceding month from the 1% tax imposed under this Act.
15 Beginning January 1, 1990, each month the Department shall
16pay into the County and Mass Transit District Fund 4% of the
17revenue realized for the preceding month from the 6.25% general
18rate on sales of tangible personal property other than aviation
19fuel sold on or after December 1, 2019. This exception for
20aviation fuel only applies for so long as the revenue use
21requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
22binding on the State.
23 Beginning August 1, 2000, each month the Department shall
24pay into the County and Mass Transit District Fund 20% of the
25net revenue realized for the preceding month from the 1.25%
26rate on the selling price of motor fuel and gasohol.

HB5651- 83 -LRB101 18591 HLH 68046 b
1 Beginning January 1, 1990, each month the Department shall
2pay into the Local Government Tax Fund 16% of the revenue
3realized for the preceding month from the 6.25% general rate on
4transfers of tangible personal property other than aviation
5fuel sold on or after December 1, 2019. This exception for
6aviation fuel only applies for so long as the revenue use
7requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
8binding on the State.
9 For aviation fuel sold on or after December 1, 2019, each
10month the Department shall pay into the State Aviation Program
11Fund 20% of the net revenue realized for the preceding month
12from the 6.25% general rate on the selling price of aviation
13fuel, less an amount estimated by the Department to be required
14for refunds of the 20% portion of the tax on aviation fuel
15under this Act, which amount shall be deposited into the
16Aviation Fuel Sales Tax Refund Fund. The Department shall only
17pay moneys into the State Aviation Program Fund and the
18Aviation Fuel Sales Tax Refund Fund under this Act for so long
19as the revenue use requirements of 49 U.S.C. 47107(b) and 49
20U.S.C. 47133 are binding on the State.
21 Beginning August 1, 2000, each month the Department shall
22pay into the Local Government Tax Fund 80% of the net revenue
23realized for the preceding month from the 1.25% rate on the
24selling price of motor fuel and gasohol.
25 Beginning October 1, 2009, each month the Department shall
26pay into the Capital Projects Fund an amount that is equal to

HB5651- 84 -LRB101 18591 HLH 68046 b
1an amount estimated by the Department to represent 80% of the
2net revenue realized for the preceding month from the sale of
3candy, grooming and hygiene products, and soft drinks that had
4been taxed at a rate of 1% prior to September 1, 2009 but that
5are now taxed at 6.25%.
6 Beginning July 1, 2013, each month the Department shall pay
7into the Underground Storage Tank Fund from the proceeds
8collected under this Act, the Use Tax Act, the Service Use Tax
9Act, and the Retailers' Occupation Tax Act an amount equal to
10the average monthly deficit in the Underground Storage Tank
11Fund during the prior year, as certified annually by the
12Illinois Environmental Protection Agency, but the total
13payment into the Underground Storage Tank Fund under this Act,
14the Use Tax Act, the Service Use Tax Act, and the Retailers'
15Occupation Tax Act shall not exceed $18,000,000 in any State
16fiscal year. As used in this paragraph, the "average monthly
17deficit" shall be equal to the difference between the average
18monthly claims for payment by the fund and the average monthly
19revenues deposited into the fund, excluding payments made
20pursuant to this paragraph.
21 Beginning July 1, 2015, of the remainder of the moneys
22received by the Department under the Use Tax Act, the Service
23Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
24each month the Department shall deposit $500,000 into the State
25Crime Laboratory Fund.
26 Beginning January 1, 2021, the Department shall pay into

HB5651- 85 -LRB101 18591 HLH 68046 b
1the Safe Schools and Healthy Learning Environments Grant Fund
2100% of the net revenue realized for the preceding month from
3the 2% surcharge on the selling price of firearm ammunition.
4 Of the remainder of the moneys received by the Department
5pursuant to this Act, (a) 1.75% thereof shall be paid into the
6Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
7and after July 1, 1989, 3.8% thereof shall be paid into the
8Build Illinois Fund; provided, however, that if in any fiscal
9year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
10may be, of the moneys received by the Department and required
11to be paid into the Build Illinois Fund pursuant to Section 3
12of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
13Act, Section 9 of the Service Use Tax Act, and Section 9 of the
14Service Occupation Tax Act, such Acts being hereinafter called
15the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
16may be, of moneys being hereinafter called the "Tax Act
17Amount", and (2) the amount transferred to the Build Illinois
18Fund from the State and Local Sales Tax Reform Fund shall be
19less than the Annual Specified Amount (as defined in Section 3
20of the Retailers' Occupation Tax Act), an amount equal to the
21difference shall be immediately paid into the Build Illinois
22Fund from other moneys received by the Department pursuant to
23the Tax Acts; and further provided, that if on the last
24business day of any month the sum of (1) the Tax Act Amount
25required to be deposited into the Build Illinois Account in the
26Build Illinois Fund during such month and (2) the amount

HB5651- 86 -LRB101 18591 HLH 68046 b
1transferred during such month to the Build Illinois Fund from
2the State and Local Sales Tax Reform Fund shall have been less
3than 1/12 of the Annual Specified Amount, an amount equal to
4the difference shall be immediately paid into the Build
5Illinois Fund from other moneys received by the Department
6pursuant to the Tax Acts; and, further provided, that in no
7event shall the payments required under the preceding proviso
8result in aggregate payments into the Build Illinois Fund
9pursuant to this clause (b) for any fiscal year in excess of
10the greater of (i) the Tax Act Amount or (ii) the Annual
11Specified Amount for such fiscal year; and, further provided,
12that the amounts payable into the Build Illinois Fund under
13this clause (b) shall be payable only until such time as the
14aggregate amount on deposit under each trust indenture securing
15Bonds issued and outstanding pursuant to the Build Illinois
16Bond Act is sufficient, taking into account any future
17investment income, to fully provide, in accordance with such
18indenture, for the defeasance of or the payment of the
19principal of, premium, if any, and interest on the Bonds
20secured by such indenture and on any Bonds expected to be
21issued thereafter and all fees and costs payable with respect
22thereto, all as certified by the Director of the Bureau of the
23Budget (now Governor's Office of Management and Budget). If on
24the last business day of any month in which Bonds are
25outstanding pursuant to the Build Illinois Bond Act, the
26aggregate of the moneys deposited in the Build Illinois Bond

HB5651- 87 -LRB101 18591 HLH 68046 b
1Account in the Build Illinois Fund in such month shall be less
2than the amount required to be transferred in such month from
3the Build Illinois Bond Account to the Build Illinois Bond
4Retirement and Interest Fund pursuant to Section 13 of the
5Build Illinois Bond Act, an amount equal to such deficiency
6shall be immediately paid from other moneys received by the
7Department pursuant to the Tax Acts to the Build Illinois Fund;
8provided, however, that any amounts paid to the Build Illinois
9Fund in any fiscal year pursuant to this sentence shall be
10deemed to constitute payments pursuant to clause (b) of the
11preceding sentence and shall reduce the amount otherwise
12payable for such fiscal year pursuant to clause (b) of the
13preceding sentence. The moneys received by the Department
14pursuant to this Act and required to be deposited into the
15Build Illinois Fund are subject to the pledge, claim and charge
16set forth in Section 12 of the Build Illinois Bond Act.
17 Subject to payment of amounts into the Build Illinois Fund
18as provided in the preceding paragraph or in any amendment
19thereto hereafter enacted, the following specified monthly
20installment of the amount requested in the certificate of the
21Chairman of the Metropolitan Pier and Exposition Authority
22provided under Section 8.25f of the State Finance Act, but not
23in excess of the sums designated as "Total Deposit", shall be
24deposited in the aggregate from collections under Section 9 of
25the Use Tax Act, Section 9 of the Service Use Tax Act, Section
269 of the Service Occupation Tax Act, and Section 3 of the

HB5651- 88 -LRB101 18591 HLH 68046 b
1Retailers' Occupation Tax Act into the McCormick Place
2Expansion Project Fund in the specified fiscal years.
3Fiscal YearTotal Deposit
41993 $0
51994 53,000,000
61995 58,000,000
71996 61,000,000
81997 64,000,000
91998 68,000,000
101999 71,000,000
112000 75,000,000
122001 80,000,000
132002 93,000,000
142003 99,000,000
152004103,000,000
162005108,000,000
172006113,000,000
182007119,000,000
192008126,000,000
202009132,000,000
212010139,000,000
222011146,000,000
232012153,000,000
242013161,000,000
252014170,000,000

HB5651- 89 -LRB101 18591 HLH 68046 b
12015179,000,000
22016189,000,000
32017199,000,000
42018210,000,000
52019221,000,000
62020233,000,000
72021246,000,000
82022260,000,000
92023275,000,000
102024 275,000,000
112025 275,000,000
122026 279,000,000
132027 292,000,000
142028 307,000,000
152029 322,000,000
162030 338,000,000
172031 350,000,000
182032 350,000,000
19and
20each fiscal year
21thereafter that bonds
22are outstanding under
23Section 13.2 of the
24Metropolitan Pier and
25Exposition Authority Act,
26but not after fiscal year 2060.

HB5651- 90 -LRB101 18591 HLH 68046 b
1 Beginning July 20, 1993 and in each month of each fiscal
2year thereafter, one-eighth of the amount requested in the
3certificate of the Chairman of the Metropolitan Pier and
4Exposition Authority for that fiscal year, less the amount
5deposited into the McCormick Place Expansion Project Fund by
6the State Treasurer in the respective month under subsection
7(g) of Section 13 of the Metropolitan Pier and Exposition
8Authority Act, plus cumulative deficiencies in the deposits
9required under this Section for previous months and years,
10shall be deposited into the McCormick Place Expansion Project
11Fund, until the full amount requested for the fiscal year, but
12not in excess of the amount specified above as "Total Deposit",
13has been deposited.
14 Subject to payment of amounts into the Capital Projects
15Fund, the Build Illinois Fund, and the McCormick Place
16Expansion Project Fund pursuant to the preceding paragraphs or
17in any amendments thereto hereafter enacted, for aviation fuel
18sold on or after December 1, 2019, the Department shall each
19month deposit into the Aviation Fuel Sales Tax Refund Fund an
20amount estimated by the Department to be required for refunds
21of the 80% portion of the tax on aviation fuel under this Act.
22The Department shall only deposit moneys into the Aviation Fuel
23Sales Tax Refund Fund under this paragraph for so long as the
24revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2547133 are binding on the State.
26 Subject to payment of amounts into the Build Illinois Fund

HB5651- 91 -LRB101 18591 HLH 68046 b
1and the McCormick Place Expansion Project Fund pursuant to the
2preceding paragraphs or in any amendments thereto hereafter
3enacted, beginning July 1, 1993 and ending on September 30,
42013, the Department shall each month pay into the Illinois Tax
5Increment Fund 0.27% of 80% of the net revenue realized for the
6preceding month from the 6.25% general rate on the selling
7price of tangible personal property.
8 Subject to payment of amounts into the Build Illinois Fund
9and the McCormick Place Expansion Project Fund pursuant to the
10preceding paragraphs or in any amendments thereto hereafter
11enacted, beginning with the receipt of the first report of
12taxes paid by an eligible business and continuing for a 25-year
13period, the Department shall each month pay into the Energy
14Infrastructure Fund 80% of the net revenue realized from the
156.25% general rate on the selling price of Illinois-mined coal
16that was sold to an eligible business. For purposes of this
17paragraph, the term "eligible business" means a new electric
18generating facility certified pursuant to Section 605-332 of
19the Department of Commerce and Economic Opportunity Law of the
20Civil Administrative Code of Illinois.
21 Subject to payment of amounts into the Build Illinois Fund,
22the McCormick Place Expansion Project Fund, the Illinois Tax
23Increment Fund, and the Energy Infrastructure Fund pursuant to
24the preceding paragraphs or in any amendments to this Section
25hereafter enacted, beginning on the first day of the first
26calendar month to occur on or after August 26, 2014 (the

HB5651- 92 -LRB101 18591 HLH 68046 b
1effective date of Public Act 98-1098), each month, from the
2collections made under Section 9 of the Use Tax Act, Section 9
3of the Service Use Tax Act, Section 9 of the Service Occupation
4Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
5the Department shall pay into the Tax Compliance and
6Administration Fund, to be used, subject to appropriation, to
7fund additional auditors and compliance personnel at the
8Department of Revenue, an amount equal to 1/12 of 5% of 80% of
9the cash receipts collected during the preceding fiscal year by
10the Audit Bureau of the Department under the Use Tax Act, the
11Service Use Tax Act, the Service Occupation Tax Act, the
12Retailers' Occupation Tax Act, and associated local occupation
13and use taxes administered by the Department.
14 Subject to payments of amounts into the Build Illinois
15Fund, the McCormick Place Expansion Project Fund, the Illinois
16Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
17Compliance and Administration Fund as provided in this Section,
18beginning on July 1, 2018 the Department shall pay each month
19into the Downstate Public Transportation Fund the moneys
20required to be so paid under Section 2-3 of the Downstate
21Public Transportation Act.
22 Subject to successful execution and delivery of a
23public-private agreement between the public agency and private
24entity and completion of the civic build, beginning on July 1,
252023, of the remainder of the moneys received by the Department
26under the Use Tax Act, the Service Use Tax Act, the Service

HB5651- 93 -LRB101 18591 HLH 68046 b
1Occupation Tax Act, and this Act, the Department shall deposit
2the following specified deposits in the aggregate from
3collections under the Use Tax Act, the Service Use Tax Act, the
4Service Occupation Tax Act, and the Retailers' Occupation Tax
5Act, as required under Section 8.25g of the State Finance Act
6for distribution consistent with the Public-Private
7Partnership for Civic and Transit Infrastructure Project Act.
8The moneys received by the Department pursuant to this Act and
9required to be deposited into the Civic and Transit
10Infrastructure Fund are subject to the pledge, claim and charge
11set forth in Section 25-55 of the Public-Private Partnership
12for Civic and Transit Infrastructure Project Act. As used in
13this paragraph, "civic build", "private entity",
14"public-private agreement", and "public agency" have the
15meanings provided in Section 25-10 of the Public-Private
16Partnership for Civic and Transit Infrastructure Project Act.
17 Fiscal Year............................Total Deposit
18 2024....................................$200,000,000
19 2025....................................$206,000,000
20 2026....................................$212,200,000
21 2027....................................$218,500,000
22 2028....................................$225,100,000
23 2029....................................$288,700,000
24 2030....................................$298,900,000
25 2031....................................$309,300,000
26 2032....................................$320,100,000

HB5651- 94 -LRB101 18591 HLH 68046 b
1 2033....................................$331,200,000
2 2034....................................$341,200,000
3 2035....................................$351,400,000
4 2036....................................$361,900,000
5 2037....................................$372,800,000
6 2038....................................$384,000,000
7 2039....................................$395,500,000
8 2040....................................$407,400,000
9 2041....................................$419,600,000
10 2042....................................$432,200,000
11 2043....................................$445,100,000
12 Beginning July 1, 2021 and until July 1, 2022, subject to
13the payment of amounts into the County and Mass Transit
14District Fund, the Local Government Tax Fund, the Build
15Illinois Fund, the McCormick Place Expansion Project Fund, the
16Illinois Tax Increment Fund, the Energy Infrastructure Fund,
17and the Tax Compliance and Administration Fund as provided in
18this Section, the Department shall pay each month into the Road
19Fund the amount estimated to represent 16% of the net revenue
20realized from the taxes imposed on motor fuel and gasohol.
21Beginning July 1, 2022 and until July 1, 2023, subject to the
22payment of amounts into the County and Mass Transit District
23Fund, the Local Government Tax Fund, the Build Illinois Fund,
24the McCormick 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,

HB5651- 95 -LRB101 18591 HLH 68046 b
1the Department shall pay each month into the Road Fund the
2amount estimated to represent 32% of the net revenue realized
3from the taxes imposed on motor fuel and gasohol. Beginning
4July 1, 2023 and until July 1, 2024, subject to the payment of
5amounts into the County and Mass Transit District Fund, the
6Local Government Tax Fund, the Build Illinois Fund, the
7McCormick Place Expansion Project Fund, the Illinois Tax
8Increment Fund, the Energy Infrastructure Fund, and the Tax
9Compliance and Administration Fund as provided in this Section,
10the Department shall pay each month into the Road Fund the
11amount estimated to represent 48% of the net revenue realized
12from the taxes imposed on motor fuel and gasohol. Beginning
13July 1, 2024 and until July 1, 2025, subject to the payment of
14amounts into the County and Mass Transit District Fund, the
15Local Government Tax Fund, the Build Illinois Fund, the
16McCormick Place Expansion Project Fund, the Illinois Tax
17Increment Fund, the Energy Infrastructure Fund, and the Tax
18Compliance and Administration Fund as provided in this Section,
19the Department shall pay each month into the Road Fund the
20amount estimated to represent 64% of the net revenue realized
21from the taxes imposed on motor fuel and gasohol. Beginning on
22July 1, 2025, subject to the payment of amounts into the County
23and Mass Transit District Fund, the Local Government Tax Fund,
24the Build Illinois Fund, the McCormick Place Expansion Project
25Fund, the Illinois Tax Increment Fund, the Energy
26Infrastructure Fund, and the Tax Compliance and Administration

HB5651- 96 -LRB101 18591 HLH 68046 b
1Fund as provided in this Section, the Department shall pay each
2month into the Road Fund the amount estimated to represent 80%
3of the net revenue realized from the taxes imposed on motor
4fuel and gasohol. As used in this paragraph "motor fuel" has
5the meaning given to that term in Section 1.1 of the Motor Fuel
6Tax Act, and "gasohol" has the meaning given to that term in
7Section 3-40 of the Use Tax Act.
8 Of the remainder of the moneys received by the Department
9pursuant to this Act, 75% shall be paid into the General
10Revenue Fund of the State Treasury and 25% shall be reserved in
11a special account and used only for the transfer to the Common
12School Fund as part of the monthly transfer from the General
13Revenue Fund in accordance with Section 8a of the State Finance
14Act.
15 The Department may, upon separate written notice to a
16taxpayer, require the taxpayer to prepare and file with the
17Department on a form prescribed by the Department within not
18less than 60 days after receipt of the notice an annual
19information return for the tax year specified in the notice.
20Such annual return to the Department shall include a statement
21of gross receipts as shown by the taxpayer's last Federal
22income tax return. If the total receipts of the business as
23reported in the Federal income tax return do not agree with the
24gross receipts reported to the Department of Revenue for the
25same period, the taxpayer shall attach to his annual return a
26schedule showing a reconciliation of the 2 amounts and the

HB5651- 97 -LRB101 18591 HLH 68046 b
1reasons for the difference. The taxpayer's annual return to the
2Department shall also disclose the cost of goods sold by the
3taxpayer during the year covered by such return, opening and
4closing inventories of such goods for such year, cost of goods
5used from stock or taken from stock and given away by the
6taxpayer during such year, pay roll information of the
7taxpayer's business during such year and any additional
8reasonable information which the Department deems would be
9helpful in determining the accuracy of the monthly, quarterly
10or annual returns filed by such taxpayer as hereinbefore
11provided for in this Section.
12 If the annual information return required by this Section
13is not filed when and as required, the taxpayer shall be liable
14as follows:
15 (i) Until January 1, 1994, the taxpayer shall be liable
16 for a penalty equal to 1/6 of 1% of the tax due from such
17 taxpayer under this Act during the period to be covered by
18 the annual return for each month or fraction of a month
19 until such return is filed as required, the penalty to be
20 assessed and collected in the same manner as any other
21 penalty provided for in this Act.
22 (ii) On and after January 1, 1994, the taxpayer shall
23 be liable for a penalty as described in Section 3-4 of the
24 Uniform Penalty and Interest Act.
25 The chief executive officer, proprietor, owner or highest
26ranking manager shall sign the annual return to certify the

HB5651- 98 -LRB101 18591 HLH 68046 b
1accuracy of the information contained therein. Any person who
2willfully signs the annual return containing false or
3inaccurate information shall be guilty of perjury and punished
4accordingly. The annual return form prescribed by the
5Department shall include a warning that the person signing the
6return may be liable for perjury.
7 The foregoing portion of this Section concerning the filing
8of an annual information return shall not apply to a serviceman
9who is not required to file an income tax return with the
10United States Government.
11 As soon as possible after the first day of each month, upon
12certification of the Department of Revenue, the Comptroller
13shall order transferred and the Treasurer shall transfer from
14the General Revenue Fund to the Motor Fuel Tax Fund an amount
15equal to 1.7% of 80% of the net revenue realized under this Act
16for the second preceding month. Beginning April 1, 2000, this
17transfer is no longer required and shall not be made.
18 Net revenue realized for a month shall be the revenue
19collected by the State pursuant to this Act, less the amount
20paid out during that month as refunds to taxpayers for
21overpayment of liability.
22 For greater simplicity of administration, it shall be
23permissible for manufacturers, importers and wholesalers whose
24products are sold by numerous servicemen in Illinois, and who
25wish to do so, to assume the responsibility for accounting and
26paying to the Department all tax accruing under this Act with

HB5651- 99 -LRB101 18591 HLH 68046 b
1respect to such sales, if the servicemen who are affected do
2not make written objection to the Department to this
3arrangement.
4(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
5100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
615, Section 15-20, eff. 6-5-19; 101-10, Article 25, Section
725-115, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
86-28-19; 101-604, eff. 12-13-19.)
9 Section 25. The Retailers' Occupation Tax Act is amended by
10changing Sections 2-10 and 3 as follows:
11 (35 ILCS 120/2-10)
12 Sec. 2-10. Rate of tax. Unless otherwise provided in this
13Section, the tax imposed by this Act is at the rate of 6.25% of
14gross receipts from sales of tangible personal property made in
15the course of business.
16 Beginning on July 1, 2000 and through December 31, 2000,
17with respect to motor fuel, as defined in Section 1.1 of the
18Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
19the Use Tax Act, the tax is imposed at the rate of 1.25%.
20 Beginning on August 6, 2010 through August 15, 2010, with
21respect to sales tax holiday items as defined in Section 2-8 of
22this Act, the tax is imposed at the rate of 1.25%.
23 Within 14 days after the effective date of this amendatory
24Act of the 91st General Assembly, each retailer of motor fuel

HB5651- 100 -LRB101 18591 HLH 68046 b
1and gasohol shall cause the following notice to be posted in a
2prominently visible place on each retail dispensing device that
3is used to dispense motor fuel or gasohol in the State of
4Illinois: "As of July 1, 2000, the State of Illinois has
5eliminated the State's share of sales tax on motor fuel and
6gasohol through December 31, 2000. The price on this pump
7should reflect the elimination of the tax." The notice shall be
8printed in bold print on a sign that is no smaller than 4
9inches by 8 inches. The sign shall be clearly visible to
10customers. Any retailer who fails to post or maintain a
11required sign through December 31, 2000 is guilty of a petty
12offense for which the fine shall be $500 per day per each
13retail premises where a violation occurs.
14 With respect to gasohol, as defined in the Use Tax Act, the
15tax imposed by this Act applies to (i) 70% of the proceeds of
16sales made on or after January 1, 1990, and before July 1,
172003, (ii) 80% of the proceeds of sales made on or after July
181, 2003 and on or before July 1, 2017, and (iii) 100% of the
19proceeds of sales made thereafter. If, at any time, however,
20the tax under this Act on sales of gasohol, as defined in the
21Use Tax Act, is imposed at the rate of 1.25%, then the tax
22imposed by this Act applies to 100% of the proceeds of sales of
23gasohol made during that time.
24 With respect to majority blended ethanol fuel, as defined
25in the Use Tax Act, the tax imposed by this Act does not apply
26to the proceeds of sales made on or after July 1, 2003 and on or

HB5651- 101 -LRB101 18591 HLH 68046 b
1before December 31, 2023 but applies to 100% of the proceeds of
2sales made thereafter.
3 With respect to biodiesel blends, as defined in the Use Tax
4Act, with no less than 1% and no more than 10% biodiesel, the
5tax imposed by this Act applies to (i) 80% of the proceeds of
6sales made on or after July 1, 2003 and on or before December
731, 2018 and (ii) 100% of the proceeds of sales made
8thereafter. If, at any time, however, the tax under this Act on
9sales of biodiesel blends, as defined in the Use Tax Act, with
10no less than 1% and no more than 10% biodiesel is imposed at
11the rate of 1.25%, then the tax imposed by this Act applies to
12100% of the proceeds of sales of biodiesel blends with no less
13than 1% and no more than 10% biodiesel made during that time.
14 With respect to 100% biodiesel, as defined in the Use Tax
15Act, and biodiesel blends, as defined in the Use Tax Act, with
16more than 10% but no more than 99% biodiesel, the tax imposed
17by this Act does not apply to the proceeds of sales made on or
18after July 1, 2003 and on or before December 31, 2023 but
19applies to 100% of the proceeds of sales made thereafter.
20 With respect to food for human consumption that is to be
21consumed off the premises where it is sold (other than
22alcoholic beverages, food consisting of or infused with adult
23use cannabis, soft drinks, and food that has been prepared for
24immediate consumption) and prescription and nonprescription
25medicines, drugs, medical appliances, products classified as
26Class III medical devices by the United States Food and Drug

HB5651- 102 -LRB101 18591 HLH 68046 b
1Administration that are used for cancer treatment pursuant to a
2prescription, as well as any accessories and components related
3to those devices, modifications to a motor vehicle for the
4purpose of rendering it usable by a person with a disability,
5and insulin, urine testing materials, syringes, and needles
6used by diabetics, for human use, the tax is imposed at the
7rate of 1%. For the purposes of this Section, until September
81, 2009: the term "soft drinks" means any complete, finished,
9ready-to-use, non-alcoholic drink, whether carbonated or not,
10including but not limited to soda water, cola, fruit juice,
11vegetable juice, carbonated water, and all other preparations
12commonly known as soft drinks of whatever kind or description
13that are contained in any closed or sealed bottle, can, carton,
14or container, regardless of size; but "soft drinks" does not
15include coffee, tea, non-carbonated water, infant formula,
16milk or milk products as defined in the Grade A Pasteurized
17Milk and Milk Products Act, or drinks containing 50% or more
18natural fruit or vegetable juice.
19 Notwithstanding any other provisions of this Act,
20beginning September 1, 2009, "soft drinks" means non-alcoholic
21beverages that contain natural or artificial sweeteners. "Soft
22drinks" do not include beverages that contain milk or milk
23products, soy, rice or similar milk substitutes, or greater
24than 50% of vegetable or fruit juice by volume.
25 Until August 1, 2009, and notwithstanding any other
26provisions of this Act, "food for human consumption that is to

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

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1prescription only, regardless of whether the products meet the
2definition of "over-the-counter-drugs". For the purposes of
3this paragraph, "over-the-counter-drug" means a drug for human
4use that contains a label that identifies the product as a drug
5as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
6label includes:
7 (A) A "Drug Facts" panel; or
8 (B) A statement of the "active ingredient(s)" with a
9 list of those ingredients contained in the compound,
10 substance or preparation.
11 Beginning on the effective date of this amendatory Act of
12the 98th General Assembly, "prescription and nonprescription
13medicines and drugs" includes medical cannabis purchased from a
14registered dispensing organization under the Compassionate Use
15of Medical Cannabis Program Act.
16 As used in this Section, "adult use cannabis" means
17cannabis subject to tax under the Cannabis Cultivation
18Privilege Tax Law and the Cannabis Purchaser Excise Tax Law and
19does not include cannabis subject to tax under the
20Compassionate Use of Medical Cannabis Program Act.
21 Beginning January 1, 2021, in addition to all other rates
22of tax imposed under this Act, a surcharge of 2% is imposed on
23the selling price of firearm ammunition, except firearm
24ammunition purchased by the Department of Natural Resources.
25"Firearm" and "firearm ammunition" have the meanings ascribed
26to them in Section 1.1 of the Firearm Owners Identification

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1Card Act.
2(Source: P.A. 100-22, eff. 7-6-17; 101-363, eff. 8-9-19;
3101-593, eff. 12-4-19.)
4 (35 ILCS 120/3) (from Ch. 120, par. 442)
5 Sec. 3. Except as provided in this Section, on or before
6the twentieth day of each calendar month, every person engaged
7in the business of selling tangible personal property at retail
8in this State during the preceding calendar month shall file a
9return with the Department, stating:
10 1. The name of the seller;
11 2. His residence address and the address of his
12 principal place of business and the address of the
13 principal place of business (if that is a different
14 address) from which he engages in the business of selling
15 tangible personal property at retail in this State;
16 3. Total amount of receipts received by him during the
17 preceding calendar month or quarter, as the case may be,
18 from sales of tangible personal property, and from services
19 furnished, by him during such preceding calendar month or
20 quarter;
21 4. Total amount received by him during the preceding
22 calendar month or quarter on charge and time sales of
23 tangible personal property, and from services furnished,
24 by him prior to the month or quarter for which the return
25 is filed;

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

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1 Prior to October 1, 2003, and on and after September 1,
22004 a retailer may accept a Manufacturer's Purchase Credit
3certification from a purchaser in satisfaction of Use Tax as
4provided in Section 3-85 of the Use Tax Act if the purchaser
5provides the appropriate documentation as required by Section
63-85 of the Use Tax Act. A Manufacturer's Purchase Credit
7certification, accepted by a retailer prior to October 1, 2003
8and on and after September 1, 2004 as provided in Section 3-85
9of the Use Tax Act, may be used by that retailer to satisfy
10Retailers' Occupation Tax liability in the amount claimed in
11the certification, not to exceed 6.25% of the receipts subject
12to tax from a qualifying purchase. A Manufacturer's Purchase
13Credit reported on any original or amended return filed under
14this Act after October 20, 2003 for reporting periods prior to
15September 1, 2004 shall be disallowed. Manufacturer's
16Purchaser Credit reported on annual returns due on or after
17January 1, 2005 will be disallowed for periods prior to
18September 1, 2004. No Manufacturer's Purchase Credit may be
19used after September 30, 2003 through August 31, 2004 to
20satisfy any tax liability imposed under this Act, including any
21audit liability.
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

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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 the business of selling tangible
6 personal property at retail in this State;
7 3. The total amount of taxable receipts received by him
8 during the preceding calendar month from sales of tangible
9 personal property by him during such preceding calendar
10 month, including receipts from charge and time sales, but
11 less all deductions allowed by law;
12 4. The amount of credit provided in Section 2d of this
13 Act;
14 5. The amount of tax due; and
15 6. Such other reasonable information as the Department
16 may require.
17 Every person engaged in the business of selling aviation
18fuel at retail in this State during the preceding calendar
19month shall, instead of reporting and paying tax as otherwise
20required by this Section, report and pay such tax on a separate
21aviation fuel tax return. The requirements related to the
22return shall be as otherwise provided in this Section.
23Notwithstanding any other provisions of this Act to the
24contrary, retailers selling aviation fuel shall file all
25aviation fuel tax returns and shall make all aviation fuel tax
26payments by electronic means in the manner and form required by

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1the Department. For purposes of this Section, "aviation fuel"
2means jet fuel and aviation gasoline.
3 Beginning on October 1, 2003, any person who is not a
4licensed distributor, importing distributor, or manufacturer,
5as defined in the Liquor Control Act of 1934, but is engaged in
6the business of selling, at retail, alcoholic liquor shall file
7a statement with the Department of Revenue, in a format and at
8a time prescribed by the Department, showing the total amount
9paid for alcoholic liquor purchased during the preceding month
10and such other information as is reasonably required by the
11Department. The Department may adopt rules to require that this
12statement be filed in an electronic or telephonic format. Such
13rules may provide for exceptions from the filing requirements
14of this paragraph. For the purposes of this paragraph, the term
15"alcoholic liquor" shall have the meaning prescribed in the
16Liquor Control Act of 1934.
17 Beginning on October 1, 2003, every distributor, importing
18distributor, and manufacturer of alcoholic liquor as defined in
19the Liquor Control Act of 1934, shall file a statement with the
20Department of Revenue, no later than the 10th day of the month
21for the preceding month during which transactions occurred, by
22electronic means, showing the total amount of gross receipts
23from the sale of alcoholic liquor sold or distributed during
24the preceding month to purchasers; identifying the purchaser to
25whom it was sold or distributed; the purchaser's tax
26registration number; and such other information reasonably

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1required by the Department. A distributor, importing
2distributor, or manufacturer of alcoholic liquor must
3personally deliver, mail, or provide by electronic means to
4each retailer listed on the monthly statement a report
5containing a cumulative total of that distributor's, importing
6distributor's, or manufacturer's total sales of alcoholic
7liquor to that retailer no later than the 10th day of the month
8for the preceding month during which the transaction occurred.
9The distributor, importing distributor, or manufacturer shall
10notify the retailer as to the method by which the distributor,
11importing distributor, or manufacturer will provide the sales
12information. If the retailer is unable to receive the sales
13information by electronic means, the distributor, importing
14distributor, or manufacturer shall furnish the sales
15information by personal delivery or by mail. For purposes of
16this paragraph, the term "electronic means" includes, but is
17not limited to, the use of a secure Internet website, e-mail,
18or facsimile.
19 If a total amount of less than $1 is payable, refundable or
20creditable, such amount shall be disregarded if it is less than
2150 cents and shall be increased to $1 if it is 50 cents or more.
22 Notwithstanding any other provision of this Act to the
23contrary, retailers subject to tax on cannabis shall file all
24cannabis tax returns and shall make all cannabis tax payments
25by electronic means in the manner and form required by the
26Department.

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

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

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

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

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

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

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

HB5651- 118 -LRB101 18591 HLH 68046 b
1purchaser may submit to the agency with which, or State officer
2with whom, he must title or register the tangible personal
3property that is involved (if titling or registration is
4required) in support of such purchaser's application for an
5Illinois certificate or other evidence of title or registration
6to such tangible personal property.
7 No retailer's failure or refusal to remit tax under this
8Act precludes a user, who has paid the proper tax to the
9retailer, from obtaining his certificate of title or other
10evidence of title or registration (if titling or registration
11is required) upon satisfying the Department that such user has
12paid the proper tax (if tax is due) to the retailer. The
13Department shall adopt appropriate rules to carry out the
14mandate of this paragraph.
15 If the user who would otherwise pay tax to the retailer
16wants the transaction reporting return filed and the payment of
17the tax or proof of exemption made to the Department before the
18retailer is willing to take these actions and such user has not
19paid the tax to the retailer, such user may certify to the fact
20of such delay by the retailer and may (upon the Department
21being satisfied of the truth of such certification) transmit
22the information required by the transaction reporting return
23and the remittance for tax or proof of exemption directly to
24the Department and obtain his tax receipt or exemption
25determination, in which event the transaction reporting return
26and tax remittance (if a tax payment was required) shall be

HB5651- 119 -LRB101 18591 HLH 68046 b
1credited by the Department to the proper retailer's account
2with the Department, but without the 2.1% or 1.75% discount
3provided for in this Section being allowed. When the user pays
4the tax directly to the Department, he shall pay the tax in the
5same amount and in the same form in which it would be remitted
6if the tax had been remitted to the Department by the retailer.
7 Refunds made by the seller during the preceding return
8period to purchasers, on account of tangible personal property
9returned to the seller, shall be allowed as a deduction under
10subdivision 5 of his monthly or quarterly return, as the case
11may be, in case the seller had theretofore included the
12receipts from the sale of such tangible personal property in a
13return filed by him and had paid the tax imposed by this Act
14with respect to such receipts.
15 Where the seller is a corporation, the return filed on
16behalf of such corporation shall be signed by the president,
17vice-president, secretary or treasurer or by the properly
18accredited agent of such corporation.
19 Where the seller is a limited liability company, the return
20filed on behalf of the limited liability company shall be
21signed by a manager, member, or properly accredited agent of
22the limited liability company.
23 Except as provided in this Section, the retailer filing the
24return under this Section shall, at the time of filing such
25return, pay to the Department the amount of tax imposed by this
26Act less a discount of 2.1% prior to January 1, 1990 and 1.75%

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1on and after January 1, 1990, or $5 per calendar year,
2whichever is greater, which is allowed to reimburse the
3retailer for the expenses incurred in keeping records,
4preparing and filing returns, remitting the tax and supplying
5data to the Department on request. The discount under this
6Section is not allowed for the 1.25% portion of taxes paid on
7aviation fuel that is subject to the revenue use requirements
8of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. Any prepayment made
9pursuant to Section 2d of this Act shall be included in the
10amount on which such 2.1% or 1.75% discount is computed. In the
11case of retailers who report and pay the tax on a transaction
12by transaction basis, as provided in this Section, such
13discount shall be taken with each such tax remittance instead
14of when such retailer files his periodic return. The discount
15allowed under this Section is allowed only for returns that are
16filed in the manner required by this Act. The Department may
17disallow the discount for retailers whose certificate of
18registration is revoked at the time the return is filed, but
19only if the Department's decision to revoke the certificate of
20registration has become final.
21 Before October 1, 2000, if the taxpayer's average monthly
22tax liability to the Department under this Act, the Use Tax
23Act, the Service Occupation Tax Act, and the Service Use Tax
24Act, excluding any liability for prepaid sales tax to be
25remitted in accordance with Section 2d of this Act, was $10,000
26or more during the preceding 4 complete calendar quarters, he

HB5651- 121 -LRB101 18591 HLH 68046 b
1shall file a return with the Department each month by the 20th
2day of the month next following the month during which such tax
3liability is incurred and shall make payments to the Department
4on or before the 7th, 15th, 22nd and last day of the month
5during which such liability is incurred. On and after October
61, 2000, if the taxpayer's average monthly tax liability to the
7Department under this Act, the Use Tax Act, the Service
8Occupation Tax Act, and the Service Use Tax Act, excluding any
9liability for prepaid sales tax to be remitted in accordance
10with Section 2d of this Act, was $20,000 or more during the
11preceding 4 complete calendar quarters, he shall file a return
12with the Department each month by the 20th day of the month
13next following the month during which such tax liability is
14incurred and shall make payment to the Department on or before
15the 7th, 15th, 22nd and last day of the month during which such
16liability is incurred. If the month during which such tax
17liability is incurred began prior to January 1, 1985, each
18payment shall be in an amount equal to 1/4 of the taxpayer's
19actual liability for the month or an amount set by the
20Department not to exceed 1/4 of the average monthly liability
21of the taxpayer to the Department for the preceding 4 complete
22calendar quarters (excluding the month of highest liability and
23the month of lowest liability in such 4 quarter period). If the
24month during which such tax liability is incurred begins on or
25after January 1, 1985 and prior to January 1, 1987, each
26payment shall be in an amount equal to 22.5% of the taxpayer's

HB5651- 122 -LRB101 18591 HLH 68046 b
1actual liability for the month or 27.5% 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, 1987 and prior to January 1, 1988, each
5payment shall be in an amount equal to 22.5% of the taxpayer's
6actual liability for the month or 26.25% of the taxpayer's
7liability for the same calendar month of the preceding year. If
8the month during which such tax liability is incurred begins on
9or after January 1, 1988, and prior to January 1, 1989, or
10begins on or after 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. If the month during which
14such tax liability is incurred begins on or after January 1,
151989, and prior to January 1, 1996, each payment shall be in an
16amount equal to 22.5% of the taxpayer's actual liability for
17the month or 25% of the taxpayer's liability for the same
18calendar month of the preceding year or 100% of the taxpayer's
19actual liability for the quarter monthly reporting period. The
20amount of such quarter monthly payments shall be credited
21against the final tax liability of the taxpayer's return for
22that month. Before October 1, 2000, once applicable, the
23requirement of the making of quarter monthly payments to the
24Department by taxpayers having an average monthly tax liability
25of $10,000 or more as determined in the manner provided above
26shall continue until such taxpayer's average monthly liability

HB5651- 123 -LRB101 18591 HLH 68046 b
1to the Department during the preceding 4 complete calendar
2quarters (excluding the month of highest liability and the
3month of lowest liability) is less than $9,000, or until such
4taxpayer's average monthly liability to the Department as
5computed for each calendar quarter of the 4 preceding complete
6calendar quarter period is less than $10,000. However, if a
7taxpayer can show the Department that a substantial change in
8the taxpayer's business has occurred which causes the taxpayer
9to anticipate that his average monthly tax liability for the
10reasonably foreseeable future will fall below the $10,000
11threshold stated above, then such taxpayer may petition the
12Department for a change in such taxpayer's reporting status. On
13and after October 1, 2000, once applicable, the requirement of
14the making of quarter monthly payments to the Department by
15taxpayers having an average monthly tax liability of $20,000 or
16more as determined in the manner provided above shall continue
17until such taxpayer's average monthly liability to the
18Department during the preceding 4 complete calendar quarters
19(excluding the month of highest liability and the month of
20lowest liability) is less than $19,000 or until such taxpayer's
21average monthly liability to the Department as computed for
22each calendar quarter of the 4 preceding complete calendar
23quarter period is less than $20,000. However, if a taxpayer can
24show the Department that a substantial change in the taxpayer's
25business has occurred which causes the taxpayer to anticipate
26that his average monthly tax liability for the reasonably

HB5651- 124 -LRB101 18591 HLH 68046 b
1foreseeable future will fall below the $20,000 threshold stated
2above, then such taxpayer may petition the Department for a
3change in such taxpayer's reporting status. The Department
4shall change such taxpayer's reporting status unless it finds
5that such change is seasonal in nature and not likely to be
6long term. If any such quarter monthly payment is not paid at
7the time or in the amount required by this Section, then the
8taxpayer shall be liable for penalties and interest on the
9difference between the minimum amount due as a payment and the
10amount of such quarter monthly payment actually and timely
11paid, except insofar as the taxpayer has previously made
12payments for that month to the Department in excess of the
13minimum payments previously due as provided in this Section.
14The Department shall make reasonable rules and regulations to
15govern the quarter monthly payment amount and quarter monthly
16payment dates for taxpayers who file on other than a calendar
17monthly basis.
18 The provisions of this paragraph apply before October 1,
192001. Without regard to whether a taxpayer is required to make
20quarter monthly payments as specified above, any taxpayer who
21is required by Section 2d of this Act to collect and remit
22prepaid taxes and has collected prepaid taxes which average in
23excess of $25,000 per month during the preceding 2 complete
24calendar quarters, shall file a return with the Department as
25required by Section 2f and shall make payments to the
26Department on or before the 7th, 15th, 22nd and last day of the

HB5651- 125 -LRB101 18591 HLH 68046 b
1month during which such liability is incurred. If the month
2during which such tax liability is incurred began prior to
3September 1, 1985 (the effective date of Public Act 84-221),
4each payment shall be in an amount not less than 22.5% of the
5taxpayer's actual liability under Section 2d. If the month
6during which such tax liability is incurred begins on or after
7January 1, 1986, each payment shall be in an amount equal to
822.5% of the taxpayer's actual liability for the month or 27.5%
9of the taxpayer's liability for the same calendar month of the
10preceding calendar year. If the month during which such tax
11liability is incurred begins on or after January 1, 1987, each
12payment shall be in an amount equal to 22.5% of the taxpayer's
13actual liability for the month or 26.25% of the taxpayer's
14liability for the same calendar month of the preceding year.
15The amount of such quarter monthly payments shall be credited
16against the final tax liability of the taxpayer's return for
17that month filed under this Section or Section 2f, as the case
18may be. Once applicable, the requirement of the making of
19quarter monthly payments to the Department pursuant to this
20paragraph shall continue until such taxpayer's average monthly
21prepaid tax collections during the preceding 2 complete
22calendar quarters is $25,000 or less. If any such quarter
23monthly payment is not paid at the time or in the amount
24required, the taxpayer shall be liable for penalties and
25interest on such difference, except insofar as the taxpayer has
26previously made payments for that month in excess of the

HB5651- 126 -LRB101 18591 HLH 68046 b
1minimum payments previously due.
2 The provisions of this paragraph apply on and after October
31, 2001. Without regard to whether a taxpayer is required to
4make quarter monthly payments as specified above, any taxpayer
5who is required by Section 2d of this Act to collect and remit
6prepaid taxes and has collected prepaid taxes that average in
7excess of $20,000 per month during the preceding 4 complete
8calendar quarters shall file a return with the Department as
9required by Section 2f and shall make payments to the
10Department on or before the 7th, 15th, 22nd and last day of the
11month during which the liability is incurred. Each payment
12shall be in an amount equal to 22.5% of the taxpayer's actual
13liability for the month or 25% of the taxpayer's liability for
14the same calendar month of the preceding year. The amount of
15the quarter monthly payments shall be credited against the
16final tax liability of the taxpayer's return for that month
17filed under this Section or Section 2f, as the case may be.
18Once applicable, the requirement of the making of quarter
19monthly payments to the Department pursuant to this paragraph
20shall continue until the taxpayer's average monthly prepaid tax
21collections during the preceding 4 complete calendar quarters
22(excluding the month of highest liability and the month of
23lowest liability) is less than $19,000 or until such taxpayer's
24average monthly liability to the Department as computed for
25each calendar quarter of the 4 preceding complete calendar
26quarters is less than $20,000. If any such quarter monthly

HB5651- 127 -LRB101 18591 HLH 68046 b
1payment is not paid at the time or in the amount required, the
2taxpayer shall be liable for penalties and interest on such
3difference, except insofar as the taxpayer has previously made
4payments for that month in excess of the minimum payments
5previously due.
6 If any payment provided for in this Section exceeds the
7taxpayer's liabilities under this Act, the Use Tax Act, the
8Service Occupation Tax Act and the Service Use Tax Act, as
9shown on an original monthly return, the Department shall, if
10requested by the taxpayer, issue to the taxpayer a credit
11memorandum no later than 30 days after the date of payment. The
12credit evidenced by such credit memorandum may be assigned by
13the taxpayer to a similar taxpayer under this Act, the Use Tax
14Act, the Service Occupation Tax Act or the Service Use Tax Act,
15in accordance with reasonable rules and regulations to be
16prescribed by the Department. If no such request is made, the
17taxpayer may credit such excess payment against tax liability
18subsequently to be remitted to the Department under this Act,
19the Use Tax Act, the Service Occupation Tax Act or the Service
20Use Tax Act, in accordance with reasonable rules and
21regulations prescribed by the Department. If the Department
22subsequently determined that all or any part of the credit
23taken was not actually due to the taxpayer, the taxpayer's 2.1%
24and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
25of the difference between the credit taken and that actually
26due, and that taxpayer shall be liable for penalties and

HB5651- 128 -LRB101 18591 HLH 68046 b
1interest on such difference.
2 If a retailer of motor fuel is entitled to a credit under
3Section 2d of this Act which exceeds the taxpayer's liability
4to the Department under this Act for the month which the
5taxpayer is filing a return, the Department shall issue the
6taxpayer a credit memorandum for the excess.
7 Beginning January 1, 1990, each month the Department shall
8pay into the Local Government Tax Fund, a special fund in the
9State treasury which is hereby created, the net revenue
10realized for the preceding month from the 1% tax imposed under
11this Act.
12 Beginning January 1, 1990, each month the Department shall
13pay into the County and Mass Transit District Fund, a special
14fund in the State treasury which is hereby created, 4% of the
15net revenue realized for the preceding month from the 6.25%
16general rate other than aviation fuel sold on or after December
171, 2019. This exception for aviation fuel only applies for so
18long as the revenue use requirements of 49 U.S.C. 47107(b) and
1949 U.S.C. 47133 are binding on the State.
20 Beginning August 1, 2000, each month the Department shall
21pay into the County and Mass Transit District Fund 20% of the
22net revenue realized for the preceding month from the 1.25%
23rate on the selling price of motor fuel and gasohol. Beginning
24September 1, 2010, each month the Department shall pay into the
25County and Mass Transit District Fund 20% of the net revenue
26realized for the preceding month from the 1.25% rate on the

HB5651- 129 -LRB101 18591 HLH 68046 b
1selling price of sales tax holiday items.
2 Beginning January 1, 1990, each month the Department shall
3pay into the Local Government Tax Fund 16% of the net revenue
4realized for the preceding month from the 6.25% general rate on
5the selling price of tangible personal property other than
6aviation fuel sold on or after December 1, 2019. This exception
7for aviation fuel only applies for so long as the revenue use
8requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
9binding on the State.
10 For aviation fuel sold on or after December 1, 2019, each
11month the Department shall pay into the State Aviation Program
12Fund 20% of the net revenue realized for the preceding month
13from the 6.25% general rate on the selling price of aviation
14fuel, less an amount estimated by the Department to be required
15for refunds of the 20% portion of the tax on aviation fuel
16under this Act, which amount shall be deposited into the
17Aviation Fuel Sales Tax Refund Fund. The Department shall only
18pay moneys into the State Aviation Program Fund and the
19Aviation Fuel Sales Tax Refund Fund under this Act for so long
20as the revenue use requirements of 49 U.S.C. 47107(b) and 49
21U.S.C. 47133 are binding on the State.
22 Beginning August 1, 2000, each month the Department shall
23pay into the Local Government Tax Fund 80% of the net revenue
24realized for the preceding month from the 1.25% rate on the
25selling price of motor fuel and gasohol. Beginning September 1,
262010, each month the Department shall pay into the Local

HB5651- 130 -LRB101 18591 HLH 68046 b
1Government Tax Fund 80% of the net revenue realized for the
2preceding month from the 1.25% rate on the selling price of
3sales tax holiday items.
4 Beginning October 1, 2009, each month the Department shall
5pay into the Capital Projects Fund an amount that is equal to
6an amount estimated by the Department to represent 80% of the
7net revenue realized for the preceding month from the sale of
8candy, grooming and hygiene products, and soft drinks that had
9been taxed at a rate of 1% prior to September 1, 2009 but that
10are now taxed at 6.25%.
11 Beginning July 1, 2011, each month the Department shall pay
12into the Clean Air Act Permit Fund 80% of the net revenue
13realized for the preceding month from the 6.25% general rate on
14the selling price of sorbents used in Illinois in the process
15of sorbent injection as used to comply with the Environmental
16Protection Act or the federal Clean Air Act, but the total
17payment into the Clean Air Act Permit Fund under this Act and
18the Use Tax Act shall not exceed $2,000,000 in any fiscal year.
19 Beginning July 1, 2013, each month the Department shall pay
20into the Underground Storage Tank Fund from the proceeds
21collected under this Act, the Use Tax Act, the Service Use Tax
22Act, and the Service Occupation Tax Act an amount equal to the
23average monthly deficit in the Underground Storage Tank Fund
24during the prior year, as certified annually by the Illinois
25Environmental Protection Agency, but the total payment into the
26Underground Storage Tank Fund under this Act, the Use Tax Act,

HB5651- 131 -LRB101 18591 HLH 68046 b
1the Service Use Tax Act, and the Service Occupation Tax Act
2shall not exceed $18,000,000 in any State fiscal year. As used
3in this paragraph, the "average monthly deficit" shall be equal
4to the difference between the average monthly claims for
5payment by the fund and the average monthly revenues deposited
6into the fund, excluding payments made pursuant to this
7paragraph.
8 Beginning July 1, 2015, of the remainder of the moneys
9received by the Department under the Use Tax Act, the Service
10Use Tax Act, the Service Occupation Tax Act, and this Act, each
11month the Department shall deposit $500,000 into the State
12Crime Laboratory Fund.
13 Beginning January 1, 2021, the Department shall pay into
14the Safe Schools and Healthy Learning Environments Grant Fund
15100% of the net revenue realized for the preceding month from
16the 2% surcharge on the selling price of firearm ammunition.
17 Of the remainder of the moneys received by the Department
18pursuant to this Act, (a) 1.75% thereof shall be paid into the
19Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
20and after July 1, 1989, 3.8% thereof shall be paid into the
21Build Illinois Fund; provided, however, that if in any fiscal
22year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
23may be, of the moneys received by the Department and required
24to be paid into the Build Illinois Fund pursuant to this Act,
25Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
26Act, and Section 9 of the Service Occupation Tax Act, such Acts

HB5651- 132 -LRB101 18591 HLH 68046 b
1being hereinafter called the "Tax Acts" and such aggregate of
22.2% or 3.8%, as the case may be, of moneys being hereinafter
3called the "Tax Act Amount", and (2) the amount transferred to
4the Build Illinois Fund from the State and Local Sales Tax
5Reform Fund shall be less than the Annual Specified Amount (as
6hereinafter defined), an amount equal to the difference shall
7be immediately paid into the Build Illinois Fund from other
8moneys received by the Department pursuant to the Tax Acts; the
9"Annual Specified Amount" means the amounts specified below for
10fiscal years 1986 through 1993:
11Fiscal YearAnnual Specified Amount
121986$54,800,000
131987$76,650,000
141988$80,480,000
151989$88,510,000
161990$115,330,000
171991$145,470,000
181992$182,730,000
191993$206,520,000;
20and means the Certified Annual Debt Service Requirement (as
21defined in Section 13 of the Build Illinois Bond Act) or the
22Tax Act Amount, whichever is greater, for fiscal year 1994 and
23each fiscal year thereafter; and further provided, that if on
24the last business day of any month the sum of (1) the Tax Act
25Amount required to be deposited into the Build Illinois Bond
26Account in the Build Illinois Fund during such month and (2)

HB5651- 133 -LRB101 18591 HLH 68046 b
1the amount transferred to the Build Illinois Fund from the
2State and Local Sales Tax Reform Fund shall have been less than
31/12 of the Annual Specified Amount, an amount equal to the
4difference shall be immediately paid into the Build Illinois
5Fund from other moneys received by the Department pursuant to
6the Tax Acts; and, further provided, that in no event shall the
7payments required under the preceding proviso result in
8aggregate payments into the Build Illinois Fund pursuant to
9this clause (b) for any fiscal year in excess of the greater of
10(i) the Tax Act Amount or (ii) the Annual Specified Amount for
11such fiscal year. The amounts payable into the Build Illinois
12Fund under clause (b) of the first sentence in this paragraph
13shall be payable only until such time as the aggregate amount
14on deposit under each trust indenture securing Bonds issued and
15outstanding pursuant to the Build Illinois Bond Act is
16sufficient, taking into account any future investment income,
17to fully provide, in accordance with such indenture, for the
18defeasance of or the payment of the principal of, premium, if
19any, and interest on the Bonds secured by such indenture and on
20any Bonds expected to be issued thereafter and all fees and
21costs payable with respect thereto, all as certified by the
22Director of the Bureau of the Budget (now Governor's Office of
23Management and Budget). If on the last business day of any
24month in which Bonds are outstanding pursuant to the Build
25Illinois Bond Act, the aggregate of moneys deposited in the
26Build Illinois Bond Account in the Build Illinois Fund in such

HB5651- 134 -LRB101 18591 HLH 68046 b
1month shall be less than the amount required to be transferred
2in such month from the Build Illinois Bond Account to the Build
3Illinois Bond Retirement and Interest Fund pursuant to Section
413 of the Build Illinois Bond Act, an amount equal to such
5deficiency shall be immediately paid from other moneys received
6by the Department pursuant to the Tax Acts to the Build
7Illinois Fund; provided, however, that any amounts paid to the
8Build Illinois Fund in any fiscal year pursuant to this
9sentence shall be deemed to constitute payments pursuant to
10clause (b) of the first sentence of this paragraph and shall
11reduce the amount otherwise payable for such fiscal year
12pursuant to that clause (b). The moneys received by the
13Department pursuant to this Act and required to be deposited
14into the Build Illinois Fund are subject to the pledge, claim
15and charge set forth in Section 12 of the Build Illinois Bond
16Act.
17 Subject to payment of amounts into the Build Illinois Fund
18as provided in the preceding paragraph or in any amendment
19thereto hereafter enacted, the following specified monthly
20installment of the amount requested in the certificate of the
21Chairman of the Metropolitan Pier and Exposition Authority
22provided under Section 8.25f of the State Finance Act, but not
23in excess of sums designated as "Total Deposit", shall be
24deposited in the aggregate from collections under Section 9 of
25the Use Tax Act, Section 9 of the Service Use Tax Act, Section
269 of the Service Occupation Tax Act, and Section 3 of the

HB5651- 135 -LRB101 18591 HLH 68046 b
1Retailers' Occupation Tax Act into the McCormick Place
2Expansion Project Fund in the specified fiscal years.
3Fiscal YearTotal Deposit
41993 $0
51994 53,000,000
61995 58,000,000
71996 61,000,000
81997 64,000,000
91998 68,000,000
101999 71,000,000
112000 75,000,000
122001 80,000,000
132002 93,000,000
142003 99,000,000
152004103,000,000
162005108,000,000
172006113,000,000
182007119,000,000
192008126,000,000
202009132,000,000
212010139,000,000
222011146,000,000
232012153,000,000
242013161,000,000
252014170,000,000

HB5651- 136 -LRB101 18591 HLH 68046 b
12015179,000,000
22016189,000,000
32017199,000,000
42018210,000,000
52019221,000,000
62020233,000,000
72021246,000,000
82022260,000,000
92023275,000,000
102024 275,000,000
112025 275,000,000
122026 279,000,000
132027 292,000,000
142028 307,000,000
152029 322,000,000
162030 338,000,000
172031 350,000,000
182032 350,000,000
19and
20each fiscal year
21thereafter that bonds
22are outstanding under
23Section 13.2 of the
24Metropolitan Pier and
25Exposition Authority Act,
26but not after fiscal year 2060.

HB5651- 137 -LRB101 18591 HLH 68046 b
1 Beginning July 20, 1993 and in each month of each fiscal
2year thereafter, one-eighth of the amount requested in the
3certificate of the Chairman of the Metropolitan Pier and
4Exposition Authority for that fiscal year, less the amount
5deposited into the McCormick Place Expansion Project Fund by
6the State Treasurer in the respective month under subsection
7(g) of Section 13 of the Metropolitan Pier and Exposition
8Authority Act, plus cumulative deficiencies in the deposits
9required under this Section for previous months and years,
10shall be deposited into the McCormick Place Expansion Project
11Fund, until the full amount requested for the fiscal year, but
12not in excess of the amount specified above as "Total Deposit",
13has been deposited.
14 Subject to payment of amounts into the Capital Projects
15Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
16and the McCormick Place Expansion Project Fund pursuant to the
17preceding paragraphs or in any amendments thereto hereafter
18enacted, for aviation fuel sold on or after December 1, 2019,
19the Department shall each month deposit into the Aviation Fuel
20Sales Tax Refund Fund an amount estimated by the Department to
21be required for refunds of the 80% portion of the tax on
22aviation fuel under this Act. The Department shall only deposit
23moneys into the Aviation Fuel Sales Tax Refund Fund under this
24paragraph for so long as the revenue use requirements of 49
25U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
26 Subject to payment of amounts into the Build Illinois Fund

HB5651- 138 -LRB101 18591 HLH 68046 b
1and the McCormick Place Expansion Project Fund pursuant to the
2preceding paragraphs or in any amendments thereto hereafter
3enacted, beginning July 1, 1993 and ending on September 30,
42013, the Department shall each month pay into the Illinois Tax
5Increment Fund 0.27% of 80% of the net revenue realized for the
6preceding month from the 6.25% general rate on the selling
7price of tangible personal property.
8 Subject to payment of amounts into the Build Illinois Fund
9and the McCormick Place Expansion Project Fund pursuant to the
10preceding paragraphs or in any amendments thereto hereafter
11enacted, beginning with the receipt of the first report of
12taxes paid by an eligible business and continuing for a 25-year
13period, the Department shall each month pay into the Energy
14Infrastructure Fund 80% of the net revenue realized from the
156.25% general rate on the selling price of Illinois-mined coal
16that was sold to an eligible business. For purposes of this
17paragraph, the term "eligible business" means a new electric
18generating facility certified pursuant to Section 605-332 of
19the Department of Commerce and Economic Opportunity Law of the
20Civil Administrative Code of Illinois.
21 Subject to payment of amounts into the Build Illinois Fund,
22the McCormick Place Expansion Project Fund, the Illinois Tax
23Increment Fund, and the Energy Infrastructure Fund pursuant to
24the preceding paragraphs or in any amendments to this Section
25hereafter enacted, beginning on the first day of the first
26calendar month to occur on or after August 26, 2014 (the

HB5651- 139 -LRB101 18591 HLH 68046 b
1effective date of Public Act 98-1098), each month, from the
2collections made under Section 9 of the Use Tax Act, Section 9
3of the Service Use Tax Act, Section 9 of the Service Occupation
4Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
5the Department shall pay into the Tax Compliance and
6Administration Fund, to be used, subject to appropriation, to
7fund additional auditors and compliance personnel at the
8Department of Revenue, an amount equal to 1/12 of 5% of 80% of
9the cash receipts collected during the preceding fiscal year by
10the Audit Bureau of the Department under the Use Tax Act, the
11Service Use Tax Act, the Service Occupation Tax Act, the
12Retailers' Occupation Tax Act, and associated local occupation
13and use taxes administered by the Department.
14 Subject to payments of amounts into the Build Illinois
15Fund, the McCormick Place Expansion Project Fund, the Illinois
16Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
17Compliance and Administration Fund as provided in this Section,
18beginning on July 1, 2018 the Department shall pay each month
19into the Downstate Public Transportation Fund the moneys
20required to be so paid under Section 2-3 of the Downstate
21Public Transportation Act.
22 Subject to successful execution and delivery of a
23public-private agreement between the public agency and private
24entity and completion of the civic build, beginning on July 1,
252023, of the remainder of the moneys received by the Department
26under the Use Tax Act, the Service Use Tax Act, the Service

HB5651- 140 -LRB101 18591 HLH 68046 b
1Occupation Tax Act, and this Act, the Department shall deposit
2the following specified deposits in the aggregate from
3collections under the Use Tax Act, the Service Use Tax Act, the
4Service Occupation Tax Act, and the Retailers' Occupation Tax
5Act, as required under Section 8.25g of the State Finance Act
6for distribution consistent with the Public-Private
7Partnership for Civic and Transit Infrastructure Project Act.
8The moneys received by the Department pursuant to this Act and
9required to be deposited into the Civic and Transit
10Infrastructure Fund are subject to the pledge, claim and charge
11set forth in Section 25-55 of the Public-Private Partnership
12for Civic and Transit Infrastructure Project Act. As used in
13this paragraph, "civic build", "private entity",
14"public-private agreement", and "public agency" have the
15meanings provided in Section 25-10 of the Public-Private
16Partnership for Civic and Transit Infrastructure Project Act.
17 Fiscal Year.............................Total Deposit
18 2024.....................................$200,000,000
19 2025....................................$206,000,000
20 2026....................................$212,200,000
21 2027....................................$218,500,000
22 2028....................................$225,100,000
23 2029....................................$288,700,000
24 2030....................................$298,900,000
25 2031....................................$309,300,000
26 2032....................................$320,100,000

HB5651- 141 -LRB101 18591 HLH 68046 b
1 2033....................................$331,200,000
2 2034....................................$341,200,000
3 2035....................................$351,400,000
4 2036....................................$361,900,000
5 2037....................................$372,800,000
6 2038....................................$384,000,000
7 2039....................................$395,500,000
8 2040....................................$407,400,000
9 2041....................................$419,600,000
10 2042....................................$432,200,000
11 2043....................................$445,100,000
12 Beginning July 1, 2021 and until July 1, 2022, subject to
13the payment of amounts into the County and Mass Transit
14District Fund, the Local Government Tax Fund, the Build
15Illinois Fund, the McCormick Place Expansion Project Fund, the
16Illinois Tax Increment Fund, the Energy Infrastructure Fund,
17and the Tax Compliance and Administration Fund as provided in
18this Section, the Department shall pay each month into the Road
19Fund the amount estimated to represent 16% of the net revenue
20realized from the taxes imposed on motor fuel and gasohol.
21Beginning July 1, 2022 and until July 1, 2023, subject to the
22payment of amounts into the County and Mass Transit District
23Fund, the Local Government Tax Fund, the Build Illinois Fund,
24the McCormick 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,

HB5651- 142 -LRB101 18591 HLH 68046 b
1the Department shall pay each month into the Road Fund the
2amount estimated to represent 32% of the net revenue realized
3from the taxes imposed on motor fuel and gasohol. Beginning
4July 1, 2023 and until July 1, 2024, subject to the payment of
5amounts into the County and Mass Transit District Fund, the
6Local Government Tax Fund, the Build Illinois Fund, the
7McCormick Place Expansion Project Fund, the Illinois Tax
8Increment Fund, the Energy Infrastructure Fund, and the Tax
9Compliance and Administration Fund as provided in this Section,
10the Department shall pay each month into the Road Fund the
11amount estimated to represent 48% of the net revenue realized
12from the taxes imposed on motor fuel and gasohol. Beginning
13July 1, 2024 and until July 1, 2025, subject to the payment of
14amounts into the County and Mass Transit District Fund, the
15Local Government Tax Fund, the Build Illinois Fund, the
16McCormick Place Expansion Project Fund, the Illinois Tax
17Increment Fund, the Energy Infrastructure Fund, and the Tax
18Compliance and Administration Fund as provided in this Section,
19the Department shall pay each month into the Road Fund the
20amount estimated to represent 64% of the net revenue realized
21from the taxes imposed on motor fuel and gasohol. Beginning on
22July 1, 2025, subject to the payment of amounts into the County
23and Mass Transit District Fund, the Local Government Tax Fund,
24the Build Illinois Fund, the McCormick Place Expansion Project
25Fund, the Illinois Tax Increment Fund, the Energy
26Infrastructure Fund, and the Tax Compliance and Administration

HB5651- 143 -LRB101 18591 HLH 68046 b
1Fund as provided in this Section, the Department shall pay each
2month into the Road Fund the amount estimated to represent 80%
3of the net revenue realized from the taxes imposed on motor
4fuel and gasohol. As used in this paragraph "motor fuel" has
5the meaning given to that term in Section 1.1 of the Motor Fuel
6Tax Act, and "gasohol" has the meaning given to that term in
7Section 3-40 of the Use Tax Act.
8 Of the remainder of the moneys received by the Department
9pursuant to this Act, 75% thereof shall be paid into the State
10Treasury and 25% shall be reserved in a special account and
11used only for the transfer to the Common School Fund as part of
12the monthly transfer from the General Revenue Fund in
13accordance with Section 8a of the State Finance Act.
14 The Department may, upon separate written notice to a
15taxpayer, require the taxpayer to prepare and file with the
16Department on a form prescribed by the Department within not
17less than 60 days after receipt of the notice an annual
18information return for the tax year specified in the notice.
19Such annual return to the Department shall include a statement
20of gross receipts as shown by the retailer's last Federal
21income tax return. If the total receipts of the business as
22reported in the Federal income tax return do not agree with the
23gross receipts reported to the Department of Revenue for the
24same period, the retailer shall attach to his annual return a
25schedule showing a reconciliation of the 2 amounts and the
26reasons for the difference. The retailer's annual return to the

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

HB5651- 145 -LRB101 18591 HLH 68046 b
1willfully signs the annual return containing false or
2inaccurate information shall be guilty of perjury and punished
3accordingly. The annual return form prescribed by the
4Department shall include a warning that the person signing the
5return may be liable for perjury.
6 The provisions of this Section concerning the filing of an
7annual information return do not apply to a retailer who is not
8required to file an income tax return with the United States
9Government.
10 As soon as possible after the first day of each month, upon
11certification of the Department of Revenue, the Comptroller
12shall order transferred and the Treasurer shall transfer from
13the General Revenue Fund to the Motor Fuel Tax Fund an amount
14equal to 1.7% of 80% of the net revenue realized under this Act
15for the second preceding month. Beginning April 1, 2000, this
16transfer is no longer required and shall not be made.
17 Net revenue realized for a month shall be the revenue
18collected by the State pursuant to this Act, less the amount
19paid out during that month as refunds to taxpayers for
20overpayment of liability.
21 For greater simplicity of administration, manufacturers,
22importers and wholesalers whose products are sold at retail in
23Illinois by numerous retailers, and who wish to do so, may
24assume the responsibility for accounting and paying to the
25Department all tax accruing under this Act with respect to such
26sales, if the retailers who are affected do not make written

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1objection to the Department to this arrangement.
2 Any person who promotes, organizes, provides retail
3selling space for concessionaires or other types of sellers at
4the Illinois State Fair, DuQuoin State Fair, county fairs,
5local fairs, art shows, flea markets and similar exhibitions or
6events, including any transient merchant as defined by Section
72 of the Transient Merchant Act of 1987, is required to file a
8report with the Department providing the name of the merchant's
9business, the name of the person or persons engaged in
10merchant's business, the permanent address and Illinois
11Retailers Occupation Tax Registration Number of the merchant,
12the dates and location of the event and other reasonable
13information that the Department may require. The report must be
14filed not later than the 20th day of the month next following
15the month during which the event with retail sales was held.
16Any person who fails to file a report required by this Section
17commits a business offense and is subject to a fine not to
18exceed $250.
19 Any person engaged in the business of selling tangible
20personal property at retail as a concessionaire or other type
21of seller at the Illinois State Fair, county fairs, art shows,
22flea markets and similar exhibitions or events, or any
23transient merchants, as defined by Section 2 of the Transient
24Merchant Act of 1987, may be required to make a daily report of
25the amount of such sales to the Department and to make a daily
26payment of the full amount of tax due. The Department shall

HB5651- 147 -LRB101 18591 HLH 68046 b
1impose this requirement when it finds that there is a
2significant risk of loss of revenue to the State at such an
3exhibition or event. Such a finding shall be based on evidence
4that a substantial number of concessionaires or other sellers
5who are not residents of Illinois will be engaging in the
6business of selling tangible personal property at retail at the
7exhibition or event, or other evidence of a significant risk of
8loss of revenue to the State. The Department shall notify
9concessionaires and other sellers affected by the imposition of
10this requirement. In the absence of notification by the
11Department, the concessionaires and other sellers shall file
12their returns as otherwise required in this Section.
13(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
14100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
1515, Section 15-25, eff. 6-5-19; 101-10, Article 25, Section
1625-120, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
176-28-19; 101-604, eff. 12-13-19.)
18 Section 99. Effective date. This Act takes effect upon
19becoming law.