|
| | SB1907 Engrossed | | LRB099 07517 HLH 27639 b |
|
|
| 1 | | AN ACT concerning revenue.
|
| 2 | | Be it enacted by the People of the State of Illinois,
|
| 3 | | represented in the General Assembly:
|
| 4 | | Section 5. The Motor Fuel Tax Law is amended by changing |
| 5 | | Sections 1.8, 2, 2a, and 5 and by adding Sections 1.8A, 1.8B, |
| 6 | | and 1.13C as follows:
|
| 7 | | (35 ILCS 505/1.8) (from Ch. 120, par. 417.8)
|
| 8 | | Sec. 1.8.
"Gallon" means, in addition to its ordinary |
| 9 | | meaning, its
equivalent in a capacity of measurement of |
| 10 | | substance in a gaseous state. In the case of liquefied natural |
| 11 | | gas or propane used as motor fuel, "gallon" means a diesel |
| 12 | | gallon equivalent as defined by Section 1.8A of this Act.
|
| 13 | | (Source: Laws 1961, p. 3653.)
|
| 14 | | (35 ILCS 505/1.8A new) |
| 15 | | Sec. 1.8A. Diesel gallon equivalent. "Diesel gallon |
| 16 | | equivalent" means an amount of liquefied natural gas or propane |
| 17 | | that has the equivalent energy content of a gallon of diesel |
| 18 | | fuel and shall be defined as 6.06 pounds of liquefied natural |
| 19 | | gas or 6.41 pounds of propane.
|
| 20 | | (35 ILCS 505/1.8B new) |
| 21 | | Sec. 1.8B. Gasoline gallon equivalent. "Gasoline gallon |
|
| | SB1907 Engrossed | - 2 - | LRB099 07517 HLH 27639 b |
|
|
|
| 1 | | equivalent" means an amount of compressed natural gas that has |
| 2 | | the equivalent energy content of a gallon of gasoline and shall |
| 3 | | be defined as 5.660 pounds of compressed natural gas.
|
| 4 | | (35 ILCS 505/1.13C new) |
| 5 | | Sec. 1.13C. Liquefied natural gas. "Liquefied natural gas" |
| 6 | | means methane or natural gas in the form of a cryogenic or |
| 7 | | refrigerated liquid for use as a motor fuel.
|
| 8 | | (35 ILCS 505/2) (from Ch. 120, par. 418)
|
| 9 | | Sec. 2.
A tax is imposed on the privilege of operating |
| 10 | | motor vehicles
upon the public highways and recreational-type |
| 11 | | watercraft upon the waters
of this State.
|
| 12 | | (a) Prior to August 1, 1989, the tax is imposed at the rate |
| 13 | | of 13 cents
per gallon on all motor fuel used in motor vehicles |
| 14 | | operating on the public
highways and recreational type |
| 15 | | watercraft operating upon the waters of this
State. Beginning |
| 16 | | on August 1, 1989 and until January 1, 1990, the rate of the
|
| 17 | | tax imposed in this paragraph shall be 16 cents per gallon. |
| 18 | | Beginning January
1, 1990, the rate of tax imposed in this |
| 19 | | paragraph, including the tax on compressed natural gas, shall |
| 20 | | be 19 cents per
gallon. The tax on compressed
natural gas shall |
| 21 | | be calculated on a gasoline gallon equivalent basis as defined |
| 22 | | in
Section 1.8B of this Act.
|
| 23 | | (b) The tax on the privilege of operating motor vehicles |
| 24 | | which use diesel
fuel, liquefied natural gas, or propane shall |
|
| | SB1907 Engrossed | - 3 - | LRB099 07517 HLH 27639 b |
|
|
|
| 1 | | be the rate according to paragraph (a) plus an additional 2 1/2
|
| 2 | | cents per gallon. "Diesel fuel" is defined as any product
|
| 3 | | intended
for use or offered for sale as a fuel for engines in |
| 4 | | which the fuel is injected
into the combustion chamber and |
| 5 | | ignited by pressure without electric spark.
|
| 6 | | (c) A tax is imposed upon the privilege of engaging in the |
| 7 | | business of
selling motor fuel as a retailer or reseller on all |
| 8 | | motor fuel used in motor
vehicles operating on the public |
| 9 | | highways and recreational type watercraft
operating upon the |
| 10 | | waters of this State: (1) at the rate of 3 cents per gallon
on |
| 11 | | motor fuel owned or possessed by such retailer or reseller at |
| 12 | | 12:01 a.m. on
August 1, 1989; and (2) at the rate of 3 cents per |
| 13 | | gallon on motor fuel owned
or possessed by such retailer or |
| 14 | | reseller at 12:01 A.M. on January 1, 1990.
|
| 15 | | Retailers and resellers who are subject to this additional |
| 16 | | tax shall be
required to inventory such motor fuel and pay this |
| 17 | | additional tax in a
manner prescribed by the Department of |
| 18 | | Revenue.
|
| 19 | | The tax imposed in this paragraph (c) shall be in addition |
| 20 | | to all other
taxes imposed by the State of Illinois or any unit |
| 21 | | of local government in this
State.
|
| 22 | | (d) Except as provided in Section 2a, the collection of a |
| 23 | | tax based on
gallonage of gasoline used for the propulsion of |
| 24 | | any aircraft is prohibited
on and after October 1, 1979.
|
| 25 | | (e) The collection of a tax, based on gallonage of all |
| 26 | | products commonly or
commercially known or sold as 1-K |
|
| | SB1907 Engrossed | - 4 - | LRB099 07517 HLH 27639 b |
|
|
|
| 1 | | kerosene, regardless of its classification
or uses, is |
| 2 | | prohibited (i) on and after July 1, 1992 until December 31, |
| 3 | | 1999,
except when the 1-K kerosene is either: (1) delivered |
| 4 | | into bulk storage
facilities of a bulk user, or (2) delivered |
| 5 | | directly into the fuel supply tanks
of motor vehicles and (ii) |
| 6 | | on and after January 1, 2000. Beginning on January
1, 2000, the |
| 7 | | collection of a tax, based on gallonage of all products |
| 8 | | commonly
or commercially known or sold as 1-K kerosene, |
| 9 | | regardless of its classification
or uses, is prohibited except |
| 10 | | when the 1-K kerosene is delivered directly into
a storage tank |
| 11 | | that is located at a facility that has withdrawal facilities
|
| 12 | | that are readily accessible to and are capable of dispensing |
| 13 | | 1-K kerosene into
the fuel supply tanks of motor vehicles. For |
| 14 | | purposes of this subsection (e), a facility is considered to |
| 15 | | have withdrawal facilities that are not "readily accessible to |
| 16 | | and capable of dispensing 1-K kerosene into the fuel supply |
| 17 | | tanks of motor vehicles" only if the 1-K kerosene is delivered |
| 18 | | from: (i) a dispenser hose that is short enough so that it will |
| 19 | | not reach the fuel supply tank of a motor vehicle or (ii) a |
| 20 | | dispenser that is enclosed by a fence or other physical barrier |
| 21 | | so that a vehicle cannot pull alongside the dispenser to permit |
| 22 | | fueling.
|
| 23 | | Any person who sells or uses 1-K kerosene for use in motor |
| 24 | | vehicles upon
which the tax imposed by this Law has not been |
| 25 | | paid shall be liable for any
tax due on the sales or use of 1-K |
| 26 | | kerosene.
|
|
| | SB1907 Engrossed | - 5 - | LRB099 07517 HLH 27639 b |
|
|
|
| 1 | | (Source: P.A. 96-1384, eff. 7-29-10.)
|
| 2 | | (35 ILCS 505/2a) (from Ch. 120, par. 418a)
|
| 3 | | Sec. 2a.
Except as hereinafter provided, on and after |
| 4 | | January 1,
1990 and before January 1, 2025, a tax of |
| 5 | | three-tenths of a cent per gallon
is imposed upon the privilege |
| 6 | | of being a receiver in this State of fuel for
sale or use.
|
| 7 | | The tax shall be paid by the receiver in this State who |
| 8 | | first sells or uses
fuel. In the case of a sale, the tax shall |
| 9 | | be stated as a separate item on the
invoice.
|
| 10 | | For the purpose of the tax imposed by this Section, being a |
| 11 | | receiver of
"motor fuel" as defined by Section 1.1 of this Act, |
| 12 | | and aviation fuels,
home heating oil and kerosene, but |
| 13 | | excluding liquified petroleum gases, is
subject to tax without |
| 14 | | regard to whether the fuel is intended to be used
for operation |
| 15 | | of motor vehicles on the public highways and waters.
However, |
| 16 | | no such tax shall be imposed upon the importation or receipt of
|
| 17 | | aviation fuels and kerosene at airports with over 300,000 |
| 18 | | operations per year,
for years prior to 1991, and over 170,000 |
| 19 | | operations per year beginning in
1991, located in a city of |
| 20 | | more than 1,000,000 inhabitants for sale to or use
by holders |
| 21 | | of certificates of public convenience and necessity or foreign |
| 22 | | air
carrier permits, issued by the United States Department of |
| 23 | | Transportation, and
their air carrier affiliates, or upon the |
| 24 | | importation or receipt of aviation
fuels and kerosene at |
| 25 | | facilities owned or leased by those certificate or permit
|
|
| | SB1907 Engrossed | - 6 - | LRB099 07517 HLH 27639 b |
|
|
|
| 1 | | holders and used in their activities at an airport described |
| 2 | | above. In
addition, no such tax shall be imposed upon the |
| 3 | | importation or receipt of
diesel fuel or liquefied natural gas |
| 4 | | sold to or used by a rail carrier registered pursuant to
|
| 5 | | Section 18c-7201 of the
Illinois Vehicle Code or otherwise |
| 6 | | recognized by the Illinois Commerce
Commission as a rail |
| 7 | | carrier, to the extent used directly in railroad
operations. In |
| 8 | | addition,
no such tax shall be imposed when the sale is made |
| 9 | | with delivery to a purchaser
outside this State or when the |
| 10 | | sale is made to a person holding a valid license
as a receiver. |
| 11 | | In addition, no tax shall be imposed upon diesel fuel or |
| 12 | | liquefied natural gas consumed
or used in the operation of |
| 13 | | ships, barges, or vessels,
that are used primarily in or for |
| 14 | | the transportation of property in interstate
commerce for hire |
| 15 | | on rivers bordering on this State, if the diesel fuel or |
| 16 | | liquefied natural gas is
delivered by a licensed receiver to |
| 17 | | the purchaser's barge, ship, or vessel
while it is afloat upon |
| 18 | | that bordering river. A specific notation thereof
shall be made |
| 19 | | on the invoices or sales slips covering each sale.
|
| 20 | | (Source: P.A. 96-161, eff. 8-10-09.)
|
| 21 | | (35 ILCS 505/5) (from Ch. 120, par. 421)
|
| 22 | | Sec. 5.
Except as hereinafter provided, a person holding a |
| 23 | | valid unrevoked
license to act as a distributor of motor fuel |
| 24 | | shall, between the 1st and 20th
days of each calendar month, |
| 25 | | make return to the Department, showing an itemized
statement of |
|
| | SB1907 Engrossed | - 7 - | LRB099 07517 HLH 27639 b |
|
|
|
| 1 | | the number of invoiced gallons of motor fuel of the types
|
| 2 | | specified in this Section which were purchased, acquired, |
| 3 | | received, or exported during the
preceding calendar month; the |
| 4 | | amount of such motor fuel produced, refined,
compounded, |
| 5 | | manufactured, blended, sold, distributed, exported, and used |
| 6 | | by the licensed
distributor during the preceding calendar |
| 7 | | month; the amount of such motor fuel
lost or destroyed during |
| 8 | | the preceding calendar month; the amount of
such motor fuel on |
| 9 | | hand at the close of business for such month; and such
other |
| 10 | | reasonable information as the Department may require. If a
|
| 11 | | distributor's only activities with respect to motor fuel are |
| 12 | | either: (1)
production of
alcohol in quantities of less than |
| 13 | | 10,000 proof gallons per year or (2)
blending alcohol in |
| 14 | | quantities of less than 10,000 proof gallons per year
which |
| 15 | | such distributor has produced, he shall file returns on an |
| 16 | | annual
basis with the return for a given year being due by |
| 17 | | January 20 of the following
year. Distributors whose total |
| 18 | | production of alcohol (whether blended or
not) exceeds 10,000 |
| 19 | | proof gallons per year, based on production during the
|
| 20 | | preceding (calendar) year or as reasonably projected by the |
| 21 | | Department if
one calendar year's record of production cannot |
| 22 | | be established, shall file
returns between the 1st and 20th |
| 23 | | days of each calendar month as hereinabove
provided.
|
| 24 | | The types of motor fuel referred to in the preceding |
| 25 | | paragraph are: (A)
All products commonly or commercially known |
| 26 | | or sold as gasoline (including
casing-head and absorption or |
|
| | SB1907 Engrossed | - 8 - | LRB099 07517 HLH 27639 b |
|
|
|
| 1 | | natural gasoline), gasohol, motor benzol or motor
benzene |
| 2 | | regardless of their classification or uses; and (B) all |
| 3 | | combustible
gases, not including liquefied natural gas, which |
| 4 | | exist in a gaseous state at 60 degrees Fahrenheit and at 14.7
|
| 5 | | pounds per square inch absolute including, but not limited to, |
| 6 | | liquefied
petroleum gases used for highway purposes; and (C) |
| 7 | | special fuel. Only those
quantities of combustible gases |
| 8 | | (example (B) above) which are used or sold by
the distributor |
| 9 | | to be used to propel motor vehicles on the public highways, or |
| 10 | | which
are delivered into a storage tank that is located at a |
| 11 | | facility that has
withdrawal facilities which are readily |
| 12 | | accessible to and are capable of
dispensing combustible gases |
| 13 | | into the fuel supply tanks of motor vehicles,
shall be subject |
| 14 | | to return. Distributors of liquefied natural gas are not |
| 15 | | required to make returns under this Section with respect to |
| 16 | | that liquefied natural gas unless (i) the liquefied natural gas |
| 17 | | is dispensed into the fuel supply tank of any motor vehicle or |
| 18 | | (ii) the liquefied natural gas is delivered into a storage tank |
| 19 | | that is located at a facility that has withdrawal facilities |
| 20 | | which are readily accessible to and are capable of dispensing |
| 21 | | liquefied natural gas into the fuel supply tanks of motor |
| 22 | | vehicles. For purposes of this Section, a facility is |
| 23 | | considered to have withdrawal facilities that are not "readily |
| 24 | | accessible to and capable of dispensing combustible gases into |
| 25 | | the fuel supply tanks of motor vehicles" only if the |
| 26 | | combustible gases or liquefied natural gas are delivered from: |
|
| | SB1907 Engrossed | - 9 - | LRB099 07517 HLH 27639 b |
|
|
|
| 1 | | (i) a dispenser hose that is short enough so that it will not |
| 2 | | reach the fuel supply tank of a motor vehicle or (ii) a |
| 3 | | dispenser that is enclosed by a fence or other physical barrier |
| 4 | | so that a vehicle cannot pull alongside the dispenser to permit |
| 5 | | fueling. For the purposes of this Act, liquefied petroleum
|
| 6 | | gases shall mean and include any material having a vapor |
| 7 | | pressure not exceeding
that allowed for commercial propane |
| 8 | | composed predominantly of the following
hydrocarbons, either |
| 9 | | by themselves or as mixtures: Propane, Propylene, Butane
|
| 10 | | (normal butane or iso-butane) and Butylene (including |
| 11 | | isomers).
|
| 12 | | In case of a sale of special fuel to someone other than a |
| 13 | | licensed
distributor, or a licensed supplier, for a use other |
| 14 | | than in motor vehicles,
the distributor shall show in
his |
| 15 | | return the amount of invoiced gallons sold and the name and |
| 16 | | address of the
purchaser
in addition to any other information |
| 17 | | the Department may require.
|
| 18 | | All special fuel sold or used for non-highway purposes must |
| 19 | | have a dye
added in accordance with Section 4d of this Law.
|
| 20 | | In case of a tax-free sale, as provided in Section 6, of
|
| 21 | | motor fuel which the distributor is required by this Section to |
| 22 | | include in
his return to the Department, the distributor in his |
| 23 | | return shall show:
(1) If the sale is made to another licensed |
| 24 | | distributor the amount
sold and the name, address and license |
| 25 | | number of the purchasing distributor;
(2) if the sale is made |
| 26 | | to a person where delivery is made outside of this
State the |
|
| | SB1907 Engrossed | - 10 - | LRB099 07517 HLH 27639 b |
|
|
|
| 1 | | name and address of such purchaser and the point of delivery
|
| 2 | | together with the date and amount delivered; (3) if the sale is |
| 3 | | made to the
Federal Government or its instrumentalities the |
| 4 | | amount sold; (4) if the sale is made to a
municipal corporation |
| 5 | | owning and operating a local transportation
system for public |
| 6 | | service in this State the name and address of such
purchaser, |
| 7 | | and the amount sold, as evidenced by official forms of
|
| 8 | | exemption certificates properly executed and furnished by such |
| 9 | | purchaser;
(5) if the sale is made to a privately owned public |
| 10 | | utility owning and
operating 2-axle vehicles designed and used |
| 11 | | for transporting more than 7
passengers, which vehicles are |
| 12 | | used as common carriers in general
transportation of |
| 13 | | passengers, are not devoted to any specialized purpose
and are |
| 14 | | operated entirely within the territorial limits of a single
|
| 15 | | municipality or of any group of contiguous municipalities or in |
| 16 | | a close
radius thereof, and the operations of which are subject |
| 17 | | to the regulations
of the Illinois Commerce Commission, then |
| 18 | | the name and address of such
purchaser and the amount sold as |
| 19 | | evidenced by official forms of
exemption certificates properly |
| 20 | | executed and furnished by the purchaser;
(6) if the product |
| 21 | | sold is special fuel and if the sale is made to a
licensed |
| 22 | | supplier under conditions which qualify the sale for tax |
| 23 | | exemption
under Section 6 of this Act, the amount sold and the |
| 24 | | name, address and
license number of the purchaser; and (7) if a |
| 25 | | sale of special fuel is made
to
someone other than a licensed |
| 26 | | distributor, or a licensed supplier, for a use other than in |
|
| | SB1907 Engrossed | - 11 - | LRB099 07517 HLH 27639 b |
|
|
|
| 1 | | motor vehicles, by making a
specific notation thereof on the |
| 2 | | invoice or sales slip covering such sales and
obtaining such |
| 3 | | supporting documentation as may be required by the Department.
|
| 4 | | All special fuel sold or used for non-highway purposes must |
| 5 | | have a dye
added
in accordance with Section 4d of this Law.
|
| 6 | | A person whose license to act as a distributor of motor |
| 7 | | fuel has been
revoked shall make a return to the Department |
| 8 | | covering the period from the
date of the last return to the |
| 9 | | date of the revocation of the license, which
return shall be |
| 10 | | delivered to the Department not later than 10 days from the
|
| 11 | | date of the revocation or termination of the license of such |
| 12 | | distributor;
the return shall in all other respects be subject |
| 13 | | to the same provisions
and conditions as returns by |
| 14 | | distributors licensed under the provisions of
this Act.
|
| 15 | | The records, waybills and supporting documents kept by |
| 16 | | railroads and
other common carriers in the regular course of |
| 17 | | business shall be prima
facie evidence of the contents and |
| 18 | | receipt of cars or tanks covered by those
records, waybills or |
| 19 | | supporting documents.
|
| 20 | | If the Department has reason to believe and does believe |
| 21 | | that the amount
shown on the return as purchased, acquired, |
| 22 | | received, exported, sold, used, lost
or destroyed is incorrect, |
| 23 | | or that
an amount of motor fuel of the types required by the |
| 24 | | second paragraph of
this Section to be reported to the |
| 25 | | Department
has not been correctly reported the Department shall |
| 26 | | fix
an amount for
such receipt, sales, export, use, loss or |
|
| | SB1907 Engrossed | - 12 - | LRB099 07517 HLH 27639 b |
|
|
|
| 1 | | destruction according to its best
judgment and
information, |
| 2 | | which amount so fixed by the Department shall be prima facie
|
| 3 | | correct. All returns shall be made on forms prepared and |
| 4 | | furnished by the
Department, and shall contain such other |
| 5 | | information as the Department may
reasonably require. The |
| 6 | | return must be accompanied by appropriate
computer-generated |
| 7 | | magnetic media supporting schedule data in the format
required |
| 8 | | by the Department, unless, as provided by rule, the Department |
| 9 | | grants
an exception upon petition of a taxpayer.
All licensed |
| 10 | | distributors shall report all losses of motor fuel sustained on
|
| 11 | | account of fire, theft, spillage, spoilage, leakage, or any |
| 12 | | other provable
cause when filing the return for the period |
| 13 | | during which the loss occurred. If the distributor reports |
| 14 | | losses due to fire or theft, then the distributor must include |
| 15 | | fire department or police department reports and any other |
| 16 | | documentation that the Department may require. The
mere making |
| 17 | | of the report does not assure the allowance of the loss as a
|
| 18 | | reduction in tax liability.
Losses of motor fuel as the result |
| 19 | | of evaporation or shrinkage due to
temperature variations may |
| 20 | | not exceed 1% of the total
gallons in
storage at the beginning |
| 21 | | of the month, plus the receipts of gallonage during
the month, |
| 22 | | minus the gallonage remaining in storage at the end of the |
| 23 | | month.
Any loss reported that is in excess of 1% shall be |
| 24 | | subject
to the
tax imposed by Section 2 of this Law.
On and |
| 25 | | after July 1, 2001, for each 6-month period January through |
| 26 | | June, net
losses of motor fuel (for each category of motor fuel |
|
| | SB1907 Engrossed | - 13 - | LRB099 07517 HLH 27639 b |
|
|
|
| 1 | | that is required to be
reported on a return) as the result of |
| 2 | | evaporation or shrinkage due to
temperature variations may not |
| 3 | | exceed 1% of the total gallons in storage at the
beginning of |
| 4 | | each January, plus the receipts of gallonage each January |
| 5 | | through
June, minus the gallonage remaining in storage at the |
| 6 | | end of each June. On and
after July 1, 2001, for each 6-month |
| 7 | | period July through December, net losses
of motor fuel (for |
| 8 | | each category of motor fuel that is required to be reported
on |
| 9 | | a return) as the result of evaporation or shrinkage due to |
| 10 | | temperature
variations may not exceed 1% of the total gallons |
| 11 | | in storage at the beginning
of each July, plus the receipts of |
| 12 | | gallonage each July through December, minus
the gallonage |
| 13 | | remaining in storage at the end of each December. Any net loss
|
| 14 | | reported that is in excess of this amount shall be subject to |
| 15 | | the tax imposed
by Section 2 of this Law. For purposes of this |
| 16 | | Section, "net loss" means the
number of gallons gained through |
| 17 | | temperature variations minus the number of
gallons lost through |
| 18 | | temperature variations or evaporation for each of the
|
| 19 | | respective 6-month periods.
|
| 20 | | (Source: P.A. 96-1384, eff. 7-29-10.)
|
| 21 | | Section 10. The Weights and Measures Act is amended by |
| 22 | | changing Sections 2 and 8 as follows:
|
| 23 | | (225 ILCS 470/2) (from Ch. 147, par. 102)
|
| 24 | | Sec. 2. Definitions. As used in this Act:
|
|
| | SB1907 Engrossed | - 14 - | LRB099 07517 HLH 27639 b |
|
|
|
| 1 | | "Person" means both singular and plural as the case |
| 2 | | demands,
and includes individuals, partnerships, corporations, |
| 3 | | companies, societies
and associations.
|
| 4 | | "Weights and measures" means all weights and measures of |
| 5 | | every kind,
instruments and devices for weighing and measuring, |
| 6 | | and any appliances and
accessories associated with any or all |
| 7 | | such instruments and devices,
including all grain moisture |
| 8 | | measuring devices, but does not include meters
for the |
| 9 | | measurement of electricity, gas (natural or manufactured) or |
| 10 | | water
operated in a public utility system. These electricity |
| 11 | | meters,
gas
meters, and water
meters, and their appliances or |
| 12 | | accessories, and slo
flo meters,
are specifically excluded from |
| 13 | | the scope and applicability of this Act.
|
| 14 | | "Sell" and "sale" includes barter and exchange.
|
| 15 | | "Director" means the Director of Agriculture.
|
| 16 | | "Department" means the Department of Agriculture.
|
| 17 | | "Inspector" means an inspector of weights and measures of |
| 18 | | this
State.
|
| 19 | | "Sealer" and "deputy sealer" mean, respectively, a sealer |
| 20 | | of weights
and measures and a deputy sealer of weights and |
| 21 | | measures of a city.
|
| 22 | | "Intrastate commerce" means any and all commerce or trade |
| 23 | | that is
commenced, conducted and completed wholly within the |
| 24 | | limits of this State,
and the phrase "introduced into |
| 25 | | intrastate commerce" means the time and
place at which the |
| 26 | | first sale and delivery being made either directly to
the |
|
| | SB1907 Engrossed | - 15 - | LRB099 07517 HLH 27639 b |
|
|
|
| 1 | | purchaser or to a carrier for shipment to the purchaser.
|
| 2 | | "Commodity in package form" means a commodity put up or |
| 3 | | packaged in
any manner in advance of sale in units suitable for |
| 4 | | either wholesale or
retail sale, excluding any auxiliary |
| 5 | | shipping container enclosing packages
which individually |
| 6 | | conform to the requirements of this Act. An individual
item or |
| 7 | | lot of any commodity not in package form as defined in this |
| 8 | | Section
but on which there is marked a selling price based on |
| 9 | | an established price
per unit of weight or of measure shall be |
| 10 | | deemed a commodity in package
form.
|
| 11 | | "Consumer package" and "package of consumer commodity" |
| 12 | | mean any
commodity in package form that is customarily produced |
| 13 | | or distributed for
sale through retail sales agencies or |
| 14 | | instrumentalities for consumption by
individuals or use by |
| 15 | | individuals for the purposes of personal care or in
the |
| 16 | | performance of services ordinarily rendered in or about the |
| 17 | | household
or in connection with personal possessions, and which |
| 18 | | usually is consumed
or expended in the course of such |
| 19 | | consumption or use.
|
| 20 | | "Nonconsumer package" and "package of nonconsumer |
| 21 | | commodity" mean
any commodity in package form other than a |
| 22 | | consumer package, and
particularly a package designed solely |
| 23 | | for industrial or institutional use
or for wholesale |
| 24 | | distribution only.
|
| 25 | | "Certificate of Conformance" means a document issued by the
|
| 26 | | National Conference on Weights and Measures based on
testing in |
|
| | SB1907 Engrossed | - 16 - | LRB099 07517 HLH 27639 b |
|
|
|
| 1 | | participating laboratories
that indicates that the weights and |
| 2 | | measures or weighing and
measuring
device conform with the |
| 3 | | requirements of National Institute of
Standards and |
| 4 | | Technology's
Handbooks 44, 105-1, 105-2, 105-3, 105-4, or 105-8 |
| 5 | | and any subsequent
revisions or
supplements thereto.
|
| 6 | | "Prepackage inspection violation" means that the majority |
| 7 | | of the
lots of prepackaged commodities inspected at a single |
| 8 | | location are found to
have one or more packages below the |
| 9 | | maximum allowable variation as
published in the National |
| 10 | | Institute of Standards and
Technology Handbook 133 or the
|
| 11 | | majority of the lots inspected at a single location are found |
| 12 | | to be below
the stated net weight declaration on an average.
|
| 13 | | "Diesel gallon equivalent" means 6.06 pounds of liquefied |
| 14 | | natural gas or 6.41 pounds of propane. |
| 15 | | "Gasoline gallon equivalent" means 5.660 pounds of |
| 16 | | compressed natural gas. |
| 17 | | (Source: P.A. 96-1333, eff. 7-27-10.)
|
| 18 | | (225 ILCS 470/8) (from Ch. 147, par. 108)
|
| 19 | | Sec. 8. Regulations; issuance; contents. The Director |
| 20 | | shall from time to
time issue reasonable regulations
for |
| 21 | | enforcement of this Act that shall have the force and effect of
|
| 22 | | law. In
determining these regulations, he shall appoint, |
| 23 | | consult
with, and be advised by
committees representative of |
| 24 | | industries to be affected by the
regulations.
These regulations |
| 25 | | may include (1) standards of net weight, measure or
count, and |
|
| | SB1907 Engrossed | - 17 - | LRB099 07517 HLH 27639 b |
|
|
|
| 1 | | reasonable standards of fill, for any commodity in package |
| 2 | | form,
(2) rules governing the technical and reporting |
| 3 | | procedures to be followed
and the report and record forms and |
| 4 | | marks of approval and rejection to be
used by inspectors of |
| 5 | | weights and measures in the discharge of their
official duties, |
| 6 | | and (3) exemptions from the sealing or marking
requirements of |
| 7 | | Section 14 of this Act with respect to weights and
measures of |
| 8 | | such character or size that such sealing or marking would be
|
| 9 | | inappropriate, impracticable, or damaging to the apparatus in |
| 10 | | question.
These regulations shall include specifications, |
| 11 | | tolerances, and regulations
for weights and measures, of the |
| 12 | | character of those specified in Section 10
of this Act, |
| 13 | | designed to eliminate from use (without prejudice to
apparatus |
| 14 | | that conforms as closely as practicable to the official
|
| 15 | | standards) such weights and measures as are (1) inaccurate, (2) |
| 16 | | of faulty
construction (that is, not reasonably permanent in |
| 17 | | their adjustment or not
capable of correct repetition of their |
| 18 | | indications), or (3) conducive to
the perpetration of fraud. |
| 19 | | Specifications, tolerances, and regulations for
commercial |
| 20 | | weighing and measuring devices recommended by the National
|
| 21 | | Institute of Standards and Technology and published in
National |
| 22 | | Institute of Standards and Technology Handbook
44 and |
| 23 | | supplements thereto or in any publication revising or |
| 24 | | superseding
Handbook 44, shall be the specifications, |
| 25 | | tolerances, and regulations for
commercial weighing and |
| 26 | | measuring devices of this State, except insofar as
specifically |
|
| | SB1907 Engrossed | - 18 - | LRB099 07517 HLH 27639 b |
|
|
|
| 1 | | modified, amended, or rejected by a regulation issued by the
|
| 2 | | Director. Notwithstanding the provisions of this paragraph, |
| 3 | | liquefied natural gas and propane used as motor fuel shall be |
| 4 | | sold in diesel gallon equivalents, and compressed natural gas |
| 5 | | shall be sold in gasoline gallon equivalents. Propane used as |
| 6 | | motor fuel shall be sold in actual measured gallon volumetric |
| 7 | | units, which shall then be multiplied by 0.651 to determine the |
| 8 | | diesel gallon equivalents that are subject to tax under the |
| 9 | | Motor Fuel Tax Law.
|
| 10 | | The National Institute of Standards and Technology
|
| 11 | | Handbook 133 and its supplements, or any publication revising |
| 12 | | or superseding Handbook 133, shall be the
method for checking |
| 13 | | the net contents of commodities in package form. The
National |
| 14 | | Institute of Standards and Technology Handbooks
105-1, 105-2, |
| 15 | | 105-3, 105-4, 105-8, and their supplements, or any publication |
| 16 | | revising or superseding Handbooks
105-1, 105-2,
105-3, 105-4, |
| 17 | | and 105-8 shall be specifications and tolerances for reference
|
| 18 | | standards and
field standards weights and measures.
|
| 19 | | For purposes of this Act, apparatus shall be deemed |
| 20 | | "correct"
when it conforms to all applicable requirements |
| 21 | | promulgated as specified in
this Section. Apparatus that does |
| 22 | | not conform to all applicable
requirements shall be deemed |
| 23 | | "incorrect".
|
| 24 | | The Director is authorized to prescribe by regulation, |
| 25 | | after
public hearings, container sizes for fluid dairy products |
| 26 | | and container sizes for ice cream,
frozen desserts, and similar |
|
| | SB1907 Engrossed | - 19 - | LRB099 07517 HLH 27639 b |
|
|
|
| 1 | | items.
|
| 2 | | For the purposes of this Act, any apparatus certified by |
| 3 | | the
Department or city sealer as of July 1, 2012 satisfies |
| 4 | | construction and installation
requirements. |
| 5 | | The Uniform Packaging and Labeling Regulation and the |
| 6 | | Uniform Regulation
for the Method of Sale of Commodities in the |
| 7 | | National Institute
of
Standards
and Technology Handbook 130, |
| 8 | | and any of its subsequent supplements or
revisions, shall be
|
| 9 | | the requirements and standards governing the packaging, |
| 10 | | labeling, and
method
of sale of commodities for this State, |
| 11 | | except insofar as specifically
modified, amended, or rejected |
| 12 | | by regulation issued by the Director, and except that liquefied |
| 13 | | natural gas used as motor fuel shall be sold in diesel gallon |
| 14 | | equivalents, and compressed natural gas shall be sold in |
| 15 | | gasoline gallon equivalents.
|
| 16 | | (Source: P.A. 98-342, eff. 8-13-13.)
|
| 17 | | Section 15. The Environmental Impact Fee Law is amended by |
| 18 | | changing Section 310 as follows:
|
| 19 | | (415 ILCS 125/310)
|
| 20 | | (Section scheduled to be repealed on January 1, 2025)
|
| 21 | | Sec. 310. Environmental impact fee; imposition. Beginning |
| 22 | | January 1, 1996,
all receivers of fuel are subject to an |
| 23 | | environmental impact fee of $60 per
7,500 gallons of fuel, or |
| 24 | | an equivalent amount per fraction thereof, that is
sold or used |
|
| | SB1907 Engrossed | - 20 - | LRB099 07517 HLH 27639 b |
|
|
|
| 1 | | in Illinois. The fee shall be paid by the receiver in this |
| 2 | | State
who first sells or uses the fuel. The environmental |
| 3 | | impact fee imposed by this
Law replaces the fee imposed under |
| 4 | | the corresponding provisions of Article 3 of
Public Act 89-428. |
| 5 | | Environmental impact fees paid under that Article 3 shall
|
| 6 | | satisfy the receiver's corresponding liability under this Law.
|
| 7 | | A receiver of fuels is subject to the fee without regard to |
| 8 | | whether the fuel
is intended to be used for operation of motor |
| 9 | | vehicles on the public highways
and waters. However, no fee |
| 10 | | shall be imposed upon the importation or receipt
of aviation |
| 11 | | fuels and kerosene at airports with over 170,000 operations per
|
| 12 | | year, located in a city of more than 1,000,000 inhabitants, for |
| 13 | | sale to or use
by holders of certificates of public convenience |
| 14 | | and necessity or foreign air
carrier permits, issued by the |
| 15 | | United States Department of Transportation, and
their air |
| 16 | | carrier affiliates, or upon the importation or receipt of |
| 17 | | aviation
fuels and kerosene at facilities owned or leased by |
| 18 | | those certificate or permit
holders and used in their |
| 19 | | activities at an airport described above. In
addition, no fee |
| 20 | | may be imposed upon the importation or receipt of diesel fuel
|
| 21 | | or liquefied natural gas sold to or used by a rail carrier |
| 22 | | registered under Section 18c-7201 of the
Illinois Vehicle
Code |
| 23 | | or otherwise recognized by the Illinois Commerce Commission as |
| 24 | | a rail
carrier, to the extent used directly in railroad |
| 25 | | operations. In
addition, no fee may be
imposed when the sale is |
| 26 | | made with delivery to a purchaser outside this State
or when |
|
| | SB1907 Engrossed | - 21 - | LRB099 07517 HLH 27639 b |
|
|
|
| 1 | | the sale is made to a person holding a valid license as a |
| 2 | | receiver.
In addition, no fee shall be imposed upon diesel fuel |
| 3 | | or liquefied natural gas consumed or used in the
operation of |
| 4 | | ships, barges, or vessels, that are used primarily in or for |
| 5 | | the
transportation of property in interstate commerce for hire |
| 6 | | on rivers bordering
on this State, if the diesel fuel or |
| 7 | | liquefied natural gas is delivered by a licensed receiver to |
| 8 | | the
purchaser's barge, ship, or vessel while it is afloat upon |
| 9 | | that bordering
river. A specific notation thereof shall be made |
| 10 | | on the invoices or sales
slips covering each sale.
|
| 11 | | (Source: P.A. 92-232, eff. 8-2-01.)
|
| | | SB1907 Engrossed | - 22 - | LRB099 07517 HLH 27639 b |
| |
| | 1 | |
INDEX
| | 2 | |
Statutes amended in order of appearance
|
|