98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
SB2325

Introduced 2/15/2013, by Sen. Ira I. Silverstein

SYNOPSIS AS INTRODUCED:
See Index

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

A BILL FOR

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1 AN ACT concerning firearms.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 5. The State Finance Act is amended by adding
5Sections 5.826 and 6z-98 as follows:
6 (30 ILCS 105/5.826 new)
7 Sec. 5.826. The Firearm Sales Tax Trust Fund.
8 (30 ILCS 105/6z-98 new)
9 Sec. 6z-98. Firearm Sales Tax Trust Fund. The Firearm Sales
10Tax Trust Fund is created as a special fund in the State
11Treasury. Subject to appropriation, moneys in the Fund shall be
12used by the Department of Human Services to make grants to
13mental health services and crime victim services. "Crime
14victim" has the same meaning as in Section 3 of the Rights of
15Crime Victims and Witnesses Act.
16 Section 10. The Use Tax Act is amended by changing Sections
173-10 and 9 as follows:
18 (35 ILCS 105/3-10)
19 Sec. 3-10. Rate of tax. Unless otherwise provided in this
20Section, the tax imposed by this Act is at the rate of 6.25% of

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

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

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

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

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1beginning September 1, 2009, "nonprescription medicines and
2drugs" does not include grooming and hygiene products. For
3purposes of this Section, "grooming and hygiene products"
4includes, but is not limited to, soaps and cleaning solutions,
5shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
6lotions and screens, unless those products are available by
7prescription only, regardless of whether the products meet the
8definition of "over-the-counter-drugs". For the purposes of
9this paragraph, "over-the-counter-drug" means a drug for human
10use that contains a label that identifies the product as a drug
11as required by 21 C.F.R. 201.66. The "over-the-counter-drug"
12label includes:
13 (A) A "Drug Facts" panel; or
14 (B) A statement of the "active ingredient(s)" with a
15 list of those ingredients contained in the compound,
16 substance or preparation.
17 Beginning January 1, 2014, in addition to all other rates
18of tax imposed under this Act, a surcharge of 18% is imposed on
19the selling price of firearms and firearm ammunition. "Firearm"
20and "firearm ammunition" have the meanings ascribed to them in
21Section 1.1 of the Firearm Owners Identification Card Act.
22 If the property that is purchased at retail from a retailer
23is acquired outside Illinois and used outside Illinois before
24being brought to Illinois for use here and is taxable under
25this Act, the "selling price" on which the tax is computed
26shall be reduced by an amount that represents a reasonable

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1allowance for depreciation for the period of prior out-of-state
2use.
3(Source: P.A. 96-34, eff. 7-13-09; 96-37, eff. 7-13-09; 96-38,
4eff. 7-13-09; 96-1000, eff. 7-2-10; 96-1012, eff. 7-7-10;
597-636, eff. 6-1-12.)
6 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
7 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
8and trailers that are required to be registered with an agency
9of this State, each retailer required or authorized to collect
10the tax imposed by this Act shall pay to the Department the
11amount of such tax (except as otherwise provided) at the time
12when he is required to file his return for the period during
13which such tax was collected, less a discount of 2.1% prior to
14January 1, 1990, and 1.75% on and after January 1, 1990, or $5
15per calendar year, whichever is greater, which is allowed to
16reimburse the retailer for expenses incurred in collecting the
17tax, keeping records, preparing and filing returns, remitting
18the tax and supplying data to the Department on request. In the
19case of retailers who report and pay the tax on a transaction
20by transaction basis, as provided in this Section, such
21discount shall be taken with each such tax remittance instead
22of when such retailer files his periodic return. A retailer
23need not remit that part of any tax collected by him to the
24extent that he is required to remit and does remit the tax
25imposed by the Retailers' Occupation Tax Act, with respect to

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1the sale of the same property.
2 Where such tangible personal property is sold under a
3conditional sales contract, or under any other form of sale
4wherein the payment of the principal sum, or a part thereof, is
5extended beyond the close of the period for which the return is
6filed, the retailer, in collecting the tax (except as to motor
7vehicles, watercraft, aircraft, and trailers that are required
8to be registered with an agency of this State), may collect for
9each tax return period, only the tax applicable to that part of
10the selling price actually received during such tax return
11period.
12 Except as provided in this Section, on or before the
13twentieth day of each calendar month, such retailer shall file
14a return for the preceding calendar month. Such return shall be
15filed on forms prescribed by the Department and shall furnish
16such information as the Department may reasonably require.
17 The Department may require returns to be filed on a
18quarterly basis. If so required, a return for each calendar
19quarter shall be filed on or before the twentieth day of the
20calendar month following the end of such calendar quarter. The
21taxpayer shall also file a return with the Department for each
22of the first two months of each calendar quarter, on or before
23the twentieth day of the following calendar month, stating:
24 1. The name of the seller;
25 2. The address of the principal place of business from
26 which he engages in the business of selling tangible

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1 personal property at retail in this State;
2 3. The total amount of taxable receipts received by him
3 during the preceding calendar month from sales of tangible
4 personal property by him during such preceding calendar
5 month, including receipts from charge and time sales, but
6 less all deductions allowed by law;
7 4. The amount of credit provided in Section 2d of this
8 Act;
9 5. The amount of tax due;
10 5-5. The signature of the taxpayer; and
11 6. Such other reasonable information as the Department
12 may require.
13 If a taxpayer fails to sign a return within 30 days after
14the proper notice and demand for signature by the Department,
15the return shall be considered valid and any amount shown to be
16due on the return shall be deemed assessed.
17 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, every retailer selling this kind of
26tangible personal property shall file, with the Department,

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1upon a form to be prescribed and supplied by the Department, a
2separate return for each such item of tangible personal
3property which the retailer sells, except that if, in the same
4transaction, (i) a retailer of aircraft, watercraft, motor
5vehicles or trailers transfers more than one aircraft,
6watercraft, motor vehicle or trailer to another aircraft,
7watercraft, motor vehicle or trailer retailer for the purpose
8of resale or (ii) a retailer of aircraft, watercraft, motor
9vehicles, or trailers transfers more than one aircraft,
10watercraft, motor vehicle, or trailer to a purchaser for use as
11a qualifying rolling stock as provided in Section 3-55 of this
12Act, then that seller may report the transfer of all the
13aircraft, watercraft, motor vehicles or trailers involved in
14that transaction to the Department on the same uniform
15invoice-transaction reporting return form. For purposes of
16this Section, "watercraft" means a Class 2, Class 3, or Class 4
17watercraft as defined in Section 3-2 of the Boat Registration
18and Safety Act, a personal watercraft, or any boat equipped
19with an inboard motor.
20 The transaction reporting return in the case of motor
21vehicles or trailers that are required to be registered with an
22agency of this State, shall be the same document as the Uniform
23Invoice referred to in Section 5-402 of the Illinois Vehicle
24Code and must show the name and address of the seller; the name
25and address of the purchaser; the amount of the selling price
26including the amount allowed by the retailer for traded-in

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

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

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

SB2325- 21 -LRB098 08282 MRW 38384 b
1the tax directly to the Department, he shall pay the tax in the
2same amount and in the same form in which it would be remitted
3if the tax had been remitted to the Department by the retailer.
4 Where a retailer collects the tax with respect to the
5selling price of tangible personal property which he sells and
6the purchaser thereafter returns such tangible personal
7property and the retailer refunds the selling price thereof to
8the purchaser, such retailer shall also refund, to the
9purchaser, the tax so collected from the purchaser. When filing
10his return for the period in which he refunds such tax to the
11purchaser, the retailer may deduct the amount of the tax so
12refunded by him to the purchaser from any other use tax which
13such retailer may be required to pay or remit to the
14Department, as shown by such return, if the amount of the tax
15to be deducted was previously remitted to the Department by
16such retailer. If the retailer has not previously remitted the
17amount of such tax to the Department, he is entitled to no
18deduction under this Act upon refunding such tax to the
19purchaser.
20 Any retailer filing a return under this Section shall also
21include (for the purpose of paying tax thereon) the total tax
22covered by such return upon the selling price of tangible
23personal property purchased by him at retail from a retailer,
24but as to which the tax imposed by this Act was not collected
25from the retailer filing such return, and such retailer shall
26remit the amount of such tax to the Department when filing such

SB2325- 22 -LRB098 08282 MRW 38384 b
1return.
2 If experience indicates such action to be practicable, the
3Department may prescribe and furnish a combination or joint
4return which will enable retailers, who are required to file
5returns hereunder and also under the Retailers' Occupation Tax
6Act, to furnish all the return information required by both
7Acts on the one form.
8 Where the retailer has more than one business registered
9with the Department under separate registration under this Act,
10such retailer may not file each return that is due as a single
11return covering all such registered businesses, but shall file
12separate returns for each such registered business.
13 Beginning January 1, 1990, each month the Department shall
14pay into the State and Local Sales Tax Reform Fund, a special
15fund in the State Treasury which is hereby created, the net
16revenue realized for the preceding month from the 1% tax on
17sales of food for human consumption which is to be consumed off
18the premises where it is sold (other than alcoholic beverages,
19soft drinks and food which has been prepared for immediate
20consumption) and prescription and nonprescription medicines,
21drugs, medical appliances and insulin, urine testing
22materials, syringes and needles used by diabetics.
23 Beginning January 1, 1990, each month the Department shall
24pay into the County and Mass Transit District Fund 4% of the
25net revenue realized for the preceding month from the 6.25%
26general rate on the selling price of tangible personal property

SB2325- 23 -LRB098 08282 MRW 38384 b
1which is purchased outside Illinois at retail from a retailer
2and which is titled or registered by an agency of this State's
3government.
4 Beginning January 1, 1990, each month the Department shall
5pay into the State and Local Sales Tax Reform Fund, a special
6fund in the State Treasury, 20% of the net revenue realized for
7the preceding month from the 6.25% general rate on the selling
8price of tangible personal property, other than tangible
9personal property which is purchased outside Illinois at retail
10from a retailer and which is titled or registered by an agency
11of this State's government.
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.

SB2325- 24 -LRB098 08282 MRW 38384 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
7is now taxed at 6.25%.
8 Beginning July 1, 2011, each month the Department shall pay
9into the Clean Air Act (CAA) 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 (CAA) Permit Fund under this Act
15and the Retailers' Occupation Tax Act shall not exceed
16$2,000,000 in any fiscal year.
17 Beginning January 1, 2014, the Department shall pay into
18the Firearm Sales Tax Trust Fund 100% of the net revenue
19realized for the preceding month from the 18% surcharge on the
20selling price of firearms and firearm ammunition.
21 Of the remainder of the moneys received by the Department
22pursuant to this Act, (a) 1.75% thereof shall be paid into the
23Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
24and after July 1, 1989, 3.8% thereof shall be paid into the
25Build Illinois Fund; provided, however, that if in any fiscal
26year the sum of (1) the aggregate of 2.2% or 3.8%, as the case

SB2325- 25 -LRB098 08282 MRW 38384 b
1may be, of the moneys received by the Department and required
2to be paid into the Build Illinois Fund pursuant to Section 3
3of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
4Act, Section 9 of the Service Use Tax Act, and Section 9 of the
5Service Occupation Tax Act, such Acts being hereinafter called
6the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
7may be, of moneys being hereinafter called the "Tax Act
8Amount", and (2) the amount transferred to the Build Illinois
9Fund from the State and Local Sales Tax Reform Fund shall be
10less than the Annual Specified Amount (as defined in Section 3
11of the Retailers' Occupation Tax Act), an amount equal to the
12difference shall be immediately paid into the Build Illinois
13Fund from other moneys received by the Department pursuant to
14the Tax Acts; and further provided, that if on the last
15business day of any month the sum of (1) the Tax Act Amount
16required to be deposited into the Build Illinois Bond Account
17in the Build Illinois Fund during such month and (2) the amount
18transferred during such month to the Build Illinois Fund from
19the State and Local Sales Tax Reform Fund shall have been less
20than 1/12 of the Annual Specified Amount, an amount equal to
21the difference shall be immediately paid into the Build
22Illinois Fund from other moneys received by the Department
23pursuant to the Tax Acts; and, further provided, that in no
24event shall the payments required under the preceding proviso
25result in aggregate payments into the Build Illinois Fund
26pursuant to this clause (b) for any fiscal year in excess of

SB2325- 26 -LRB098 08282 MRW 38384 b
1the greater of (i) the Tax Act Amount or (ii) the Annual
2Specified Amount for such fiscal year; and, further provided,
3that the amounts payable into the Build Illinois Fund under
4this clause (b) shall be payable only until such time as the
5aggregate amount on deposit under each trust indenture securing
6Bonds issued and outstanding pursuant to the Build Illinois
7Bond Act is sufficient, taking into account any future
8investment income, to fully provide, in accordance with such
9indenture, for the defeasance of or the payment of the
10principal of, premium, if any, and interest on the Bonds
11secured by such indenture and on any Bonds expected to be
12issued thereafter and all fees and costs payable with respect
13thereto, all as certified by the Director of the Bureau of the
14Budget (now Governor's Office of Management and Budget). If on
15the last business day of any month in which Bonds are
16outstanding pursuant to the Build Illinois Bond Act, the
17aggregate of the moneys deposited in the Build Illinois Bond
18Account in the Build Illinois Fund in such month shall be less
19than the amount required to be transferred in such month from
20the Build Illinois Bond Account to the Build Illinois Bond
21Retirement and Interest Fund pursuant to Section 13 of the
22Build Illinois Bond Act, an amount equal to such deficiency
23shall be immediately paid from other moneys received by the
24Department pursuant to the Tax Acts to the Build Illinois Fund;
25provided, however, that any amounts paid to the Build Illinois
26Fund in any fiscal year pursuant to this sentence shall be

SB2325- 27 -LRB098 08282 MRW 38384 b
1deemed to constitute payments pursuant to clause (b) of the
2preceding sentence and shall reduce the amount otherwise
3payable for such fiscal year pursuant to clause (b) of the
4preceding sentence. The moneys received by the Department
5pursuant to this Act and required to be deposited into the
6Build Illinois Fund are subject to the pledge, claim and charge
7set forth in Section 12 of the Build Illinois Bond Act.
8 Subject to payment of amounts into the Build Illinois Fund
9as provided in the preceding paragraph or in any amendment
10thereto hereafter enacted, the following specified monthly
11installment of the amount requested in the certificate of the
12Chairman of the Metropolitan Pier and Exposition Authority
13provided under Section 8.25f of the State Finance Act, but not
14in excess of the sums designated as "Total Deposit", shall be
15deposited in the aggregate from collections under Section 9 of
16the Use Tax Act, Section 9 of the Service Use Tax Act, Section
179 of the Service Occupation Tax Act, and Section 3 of the
18Retailers' Occupation Tax Act into the McCormick Place
19Expansion Project Fund in the specified fiscal years.
20Fiscal YearTotal Deposit
211993 $0
221994 53,000,000
231995 58,000,000
241996 61,000,000
251997 64,000,000
261998 68,000,000

SB2325- 28 -LRB098 08282 MRW 38384 b
11999 71,000,000
22000 75,000,000
32001 80,000,000
42002 93,000,000
52003 99,000,000
62004103,000,000
72005108,000,000
82006113,000,000
92007119,000,000
102008126,000,000
112009132,000,000
122010139,000,000
132011146,000,000
142012153,000,000
152013161,000,000
162014170,000,000
172015179,000,000
182016189,000,000
192017199,000,000
202018210,000,000
212019221,000,000
222020233,000,000
232021246,000,000
242022260,000,000
252023275,000,000
262024 275,000,000

SB2325- 29 -LRB098 08282 MRW 38384 b
12025 275,000,000
22026 279,000,000
32027 292,000,000
42028 307,000,000
52029 322,000,000
62030 338,000,000
72031 350,000,000
82032 350,000,000
9and
10each fiscal year
11thereafter that bonds
12are outstanding under
13Section 13.2 of the
14Metropolitan Pier and
15Exposition Authority Act,
16but not after fiscal year 2060.
17 Beginning July 20, 1993 and in each month of each fiscal
18year thereafter, one-eighth of the amount requested in the
19certificate of the Chairman of the Metropolitan Pier and
20Exposition Authority for that fiscal year, less the amount
21deposited into the McCormick Place Expansion Project Fund by
22the State Treasurer in the respective month under subsection
23(g) of Section 13 of the Metropolitan Pier and Exposition
24Authority Act, plus cumulative deficiencies in the deposits
25required under this Section for previous months and years,
26shall be deposited into the McCormick Place Expansion Project

SB2325- 30 -LRB098 08282 MRW 38384 b
1Fund, until the full amount requested for the fiscal year, but
2not in excess of the amount specified above as "Total Deposit",
3has been deposited.
4 Subject to payment of amounts into the Build Illinois Fund
5and the McCormick Place Expansion Project Fund pursuant to the
6preceding paragraphs or in any amendments thereto hereafter
7enacted, beginning July 1, 1993, the Department shall each
8month pay into the Illinois Tax Increment Fund 0.27% of 80% of
9the net revenue realized for the preceding month from the 6.25%
10general rate on the selling price of tangible personal
11property.
12 Subject to payment of amounts into the Build Illinois Fund
13and the McCormick Place Expansion Project Fund pursuant to the
14preceding paragraphs or in any amendments thereto hereafter
15enacted, beginning with the receipt of the first report of
16taxes paid by an eligible business and continuing for a 25-year
17period, the Department shall each month pay into the Energy
18Infrastructure Fund 80% of the net revenue realized from the
196.25% general rate on the selling price of Illinois-mined coal
20that was sold to an eligible business. For purposes of this
21paragraph, the term "eligible business" means a new electric
22generating facility certified pursuant to Section 605-332 of
23the Department of Commerce and Economic Opportunity Law of the
24Civil Administrative Code of Illinois.
25 Of the remainder of the moneys received by the Department
26pursuant to this Act, 75% thereof shall be paid into the State

SB2325- 31 -LRB098 08282 MRW 38384 b
1Treasury and 25% shall be reserved in a special account and
2used only for the transfer to the Common School Fund as part of
3the monthly transfer from the General Revenue Fund in
4accordance with Section 8a of the State Finance Act.
5 As soon as possible after the first day of each month, upon
6certification of the Department of Revenue, the Comptroller
7shall order transferred and the Treasurer shall transfer from
8the General Revenue Fund to the Motor Fuel Tax Fund an amount
9equal to 1.7% of 80% of the net revenue realized under this Act
10for the second preceding month. Beginning April 1, 2000, this
11transfer is no longer required and shall not be made.
12 Net revenue realized for a month shall be the revenue
13collected by the State pursuant to this Act, less the amount
14paid out during that month as refunds to taxpayers for
15overpayment of liability.
16 For greater simplicity of administration, manufacturers,
17importers and wholesalers whose products are sold at retail in
18Illinois by numerous retailers, and who wish to do so, may
19assume the responsibility for accounting and paying to the
20Department all tax accruing under this Act with respect to such
21sales, if the retailers who are affected do not make written
22objection to the Department to this arrangement.
23(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898,
24eff. 5-27-10; 96-1012, eff. 7-7-10; 97-95, eff. 7-12-11;
2597-333, eff. 8-12-11.)

SB2325- 32 -LRB098 08282 MRW 38384 b
1 Section 15. The Service Use Tax Act is amended by changing
2Sections 3-10 and 9 as follows:
3 (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
4 Sec. 3-10. Rate of tax. Unless otherwise provided in this
5Section, the tax imposed by this Act is at the rate of 6.25% of
6the selling price of tangible personal property transferred as
7an incident to the sale of service, but, for the purpose of
8computing this tax, in no event shall the selling price be less
9than the cost price of the property to the serviceman.
10 Beginning on July 1, 2000 and through December 31, 2000,
11with respect to motor fuel, as defined in Section 1.1 of the
12Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
13the Use Tax Act, the tax is imposed at the rate of 1.25%.
14 With respect to gasohol, as defined in the Use Tax Act, the
15tax imposed by this Act applies to (i) 70% of the selling price
16of property transferred as an incident to the sale of service
17on or after January 1, 1990, and before July 1, 2003, (ii) 80%
18of the selling price of property transferred as an incident to
19the sale of service on or after July 1, 2003 and on or before
20December 31, 2018, and (iii) 100% of the selling price
21thereafter. If, at any time, however, the tax under this Act on
22sales of gasohol, as defined in the Use Tax Act, is imposed at
23the rate of 1.25%, then the tax imposed by this Act applies to
24100% of the proceeds of sales of gasohol made during that time.
25 With respect to majority blended ethanol fuel, as defined

SB2325- 33 -LRB098 08282 MRW 38384 b
1in the Use Tax Act, the tax imposed by this Act does not apply
2to the selling price of property transferred as an incident to
3the sale of service on or after July 1, 2003 and on or before
4December 31, 2018 but applies to 100% of the selling price
5thereafter.
6 With respect to biodiesel blends, as defined in the Use Tax
7Act, with no less than 1% and no more than 10% biodiesel, the
8tax imposed by this Act applies to (i) 80% of the selling price
9of property transferred as an incident to the sale of service
10on or after July 1, 2003 and on or before December 31, 2018 and
11(ii) 100% of the proceeds of the selling price thereafter. If,
12at any time, however, the tax under this Act on sales of
13biodiesel blends, as defined in the Use Tax Act, with no less
14than 1% and no more than 10% biodiesel is imposed at the rate
15of 1.25%, then the tax imposed by this Act applies to 100% of
16the proceeds of sales of biodiesel blends with no less than 1%
17and no more than 10% biodiesel made during that time.
18 With respect to 100% biodiesel, as defined in the Use Tax
19Act, and biodiesel blends, as defined in the Use Tax Act, with
20more than 10% but no more than 99% biodiesel, the tax imposed
21by this Act does not apply to the proceeds of the selling price
22of property transferred as an incident to the sale of service
23on or after July 1, 2003 and on or before December 31, 2018 but
24applies to 100% of the selling price thereafter.
25 At the election of any registered serviceman made for each
26fiscal year, sales of service in which the aggregate annual

SB2325- 34 -LRB098 08282 MRW 38384 b
1cost price of tangible personal property transferred as an
2incident to the sales of service is less than 35%, or 75% in
3the case of servicemen transferring prescription drugs or
4servicemen engaged in graphic arts production, of the aggregate
5annual total gross receipts from all sales of service, the tax
6imposed by this Act shall be based on the serviceman's cost
7price of the tangible personal property transferred as an
8incident to the sale of those services.
9 The tax shall be imposed at the rate of 1% on food prepared
10for immediate consumption and transferred incident to a sale of
11service subject to this Act or the Service Occupation Tax Act
12by an entity licensed under the Hospital Licensing Act, the
13Nursing Home Care Act, the ID/DD Community Care Act, the
14Specialized Mental Health Rehabilitation Act, or the Child Care
15Act of 1969. The tax shall also be imposed at the rate of 1% on
16food for human consumption that is to be consumed off the
17premises where it is sold (other than alcoholic beverages, soft
18drinks, and food that has been prepared for immediate
19consumption and is not otherwise included in this paragraph)
20and prescription and nonprescription medicines, drugs, medical
21appliances, modifications to a motor vehicle for the purpose of
22rendering it usable by a disabled person, and insulin, urine
23testing materials, syringes, and needles used by diabetics, for
24human use. For the purposes of this Section, until September 1,
252009: the term "soft drinks" means any complete, finished,
26ready-to-use, non-alcoholic drink, whether carbonated or not,

SB2325- 35 -LRB098 08282 MRW 38384 b
1including but not limited to soda water, cola, fruit juice,
2vegetable juice, carbonated water, and all other preparations
3commonly known as soft drinks of whatever kind or description
4that are contained in any closed or sealed bottle, can, carton,
5or container, regardless of size; but "soft drinks" does not
6include coffee, tea, non-carbonated water, infant formula,
7milk or milk products as defined in the Grade A Pasteurized
8Milk and Milk Products Act, or drinks containing 50% or more
9natural 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,

SB2325- 36 -LRB098 08282 MRW 38384 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,

SB2325- 37 -LRB098 08282 MRW 38384 b
1 substance or preparation.
2 Beginning January 1, 2014, in addition to all other rates
3of tax imposed under this Act, a surcharge of 18% is imposed on
4the selling price of firearms and firearm ammunition. "Firearm"
5and "firearm ammunition" have the meanings ascribed to them in
6Section 1.1 of the Firearm Owners Identification Card Act.
7 If the property that is acquired from a serviceman is
8acquired outside Illinois and used outside Illinois before
9being brought to Illinois for use here and is taxable under
10this Act, the "selling price" on which the tax is computed
11shall be reduced by an amount that represents a reasonable
12allowance for depreciation for the period of prior out-of-state
13use.
14(Source: P.A. 96-34, eff. 7-13-09; 96-37, eff. 7-13-09; 96-38,
15eff. 7-13-09; 96-339, eff. 7-1-10; 96-1000, eff. 7-2-10; 97-38,
16eff. 6-28-11; 97-227, eff. 1-1-12; 97-636, eff. 6-1-12.)
17 (35 ILCS 110/9) (from Ch. 120, par. 439.39)
18 Sec. 9. Each serviceman required or authorized to collect
19the tax herein imposed shall pay to the Department the amount
20of such tax (except as otherwise provided) at the time when he
21is required to file his return for the period during which such
22tax was collected, less a discount of 2.1% prior to January 1,
231990 and 1.75% on and after January 1, 1990, or $5 per calendar
24year, whichever is greater, which is allowed to reimburse the
25serviceman for expenses incurred in collecting the tax, keeping

SB2325- 38 -LRB098 08282 MRW 38384 b
1records, preparing and filing returns, remitting the tax and
2supplying data to the Department on request. A serviceman need
3not remit that part of any tax collected by him to the extent
4that he is required to pay and does pay the tax imposed by the
5Service Occupation Tax Act with respect to his sale of service
6involving the incidental transfer by him of the same property.
7 Except as provided hereinafter in this Section, on or
8before the twentieth day of each calendar month, such
9serviceman shall file a return for the preceding calendar month
10in accordance with reasonable Rules and Regulations to be
11promulgated by the Department. Such return shall be filed on a
12form prescribed by the Department and shall contain such
13information as the Department may reasonably require.
14 The Department may require returns to be filed on a
15quarterly basis. If so required, a return for each calendar
16quarter shall be filed on or before the twentieth day of the
17calendar month following the end of such calendar quarter. The
18taxpayer shall also file a return with the Department for each
19of the first two months of each calendar quarter, on or before
20the twentieth day of the following calendar month, stating:
21 1. The name of the seller;
22 2. The address of the principal place of business from
23 which he engages in business as a serviceman in this State;
24 3. The total amount of taxable receipts received by him
25 during the preceding calendar month, including receipts
26 from charge and time sales, but less all deductions allowed

SB2325- 39 -LRB098 08282 MRW 38384 b
1 by law;
2 4. The amount of credit provided in Section 2d of this
3 Act;
4 5. The amount of tax due;
5 5-5. The signature of the taxpayer; and
6 6. Such other reasonable information as the Department
7 may require.
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 Beginning October 1, 1993, a taxpayer who has an average
13monthly tax liability of $150,000 or more shall make all
14payments required by rules of the Department by electronic
15funds transfer. Beginning October 1, 1994, a taxpayer who has
16an average monthly tax liability of $100,000 or more shall make
17all payments required by rules of the Department by electronic
18funds transfer. Beginning October 1, 1995, a taxpayer who has
19an average monthly tax liability of $50,000 or more shall make
20all payments required by rules of the Department by electronic
21funds transfer. Beginning October 1, 2000, a taxpayer who has
22an annual tax liability of $200,000 or more shall make all
23payments required by rules of the Department by electronic
24funds transfer. The term "annual tax liability" shall be the
25sum of the taxpayer's liabilities under this Act, and under all
26other State and local occupation and use tax laws administered

SB2325- 40 -LRB098 08282 MRW 38384 b
1by the Department, for the immediately preceding calendar year.
2The term "average monthly tax liability" means the sum of the
3taxpayer's liabilities under this Act, and under all other
4State and local occupation and use tax laws administered by the
5Department, for the immediately preceding calendar year
6divided by 12. Beginning on October 1, 2002, a taxpayer who has
7a tax liability in the amount set forth in subsection (b) of
8Section 2505-210 of the Department of Revenue Law shall make
9all payments required by rules of the Department by electronic
10funds transfer.
11 Before August 1 of each year beginning in 1993, the
12Department shall notify all taxpayers required to make payments
13by electronic funds transfer. All taxpayers required to make
14payments by electronic funds transfer shall make those payments
15for a minimum of one year beginning on October 1.
16 Any taxpayer not required to make payments by electronic
17funds transfer may make payments by electronic funds transfer
18with the permission of the Department.
19 All taxpayers required to make payment by electronic funds
20transfer and any taxpayers authorized to voluntarily make
21payments by electronic funds transfer shall make those payments
22in the manner authorized by the Department.
23 The Department shall adopt such rules as are necessary to
24effectuate a program of electronic funds transfer and the
25requirements of this Section.
26 If the serviceman is otherwise required to file a monthly

SB2325- 41 -LRB098 08282 MRW 38384 b
1return and if the serviceman's average monthly tax liability to
2the Department does not exceed $200, the Department may
3authorize his returns to be filed on a quarter annual basis,
4with the return for January, February and March of a given year
5being due by April 20 of such year; with the return for April,
6May and June of a given year being due by July 20 of such year;
7with the return for July, August and September of a given year
8being due by October 20 of such year, and with the return for
9October, November and December of a given year being due by
10January 20 of the following year.
11 If the serviceman is otherwise required to file a monthly
12or quarterly return and if the serviceman's average monthly tax
13liability to the Department does not exceed $50, the Department
14may authorize his returns to be filed on an annual basis, with
15the return for a given year being due by January 20 of the
16following year.
17 Such quarter annual and annual returns, as to form and
18substance, shall be subject to the same requirements as monthly
19returns.
20 Notwithstanding any other provision in this Act concerning
21the time within which a serviceman may file his return, in the
22case of any serviceman who ceases to engage in a kind of
23business which makes him responsible for filing returns under
24this Act, such serviceman shall file a final return under this
25Act with the Department not more than 1 month after
26discontinuing such business.

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1 Where a serviceman collects the tax with respect to the
2selling price of property which he sells and the purchaser
3thereafter returns such property and the serviceman refunds the
4selling price thereof to the purchaser, such serviceman shall
5also refund, to the purchaser, the tax so collected from the
6purchaser. When filing his return for the period in which he
7refunds such tax to the purchaser, the serviceman may deduct
8the amount of the tax so refunded by him to the purchaser from
9any other Service Use Tax, Service Occupation Tax, retailers'
10occupation tax or use tax which such serviceman may be required
11to pay or remit to the Department, as shown by such return,
12provided that the amount of the tax to be deducted shall
13previously have been remitted to the Department by such
14serviceman. If the serviceman shall not previously have
15remitted the amount of such tax to the Department, he shall be
16entitled to no deduction hereunder upon refunding such tax to
17the purchaser.
18 Any serviceman filing a return hereunder shall also include
19the total tax upon the selling price of tangible personal
20property purchased for use by him as an incident to a sale of
21service, and such serviceman shall remit the amount of such tax
22to the Department when filing such return.
23 If experience indicates such action to be practicable, the
24Department may prescribe and furnish a combination or joint
25return which will enable servicemen, who are required to file
26returns hereunder and also under the Service Occupation Tax

SB2325- 43 -LRB098 08282 MRW 38384 b
1Act, to furnish all the return information required by both
2Acts on the one form.
3 Where the serviceman has more than one business registered
4with the Department under separate registration hereunder,
5such serviceman shall not file each return that is due as a
6single return covering all such registered businesses, but
7shall file separate returns for each such registered business.
8 Beginning January 1, 1990, each month the Department shall
9pay into the State and Local Tax Reform Fund, a special fund in
10the State Treasury, the net revenue realized for the preceding
11month from the 1% tax on sales of food for human consumption
12which is to be consumed off the premises where it is sold
13(other than alcoholic beverages, soft drinks and food which has
14been prepared for immediate consumption) and prescription and
15nonprescription medicines, drugs, medical appliances and
16insulin, urine testing materials, syringes and needles used by
17diabetics.
18 Beginning January 1, 1990, each month the Department shall
19pay into the State and Local Sales Tax Reform Fund 20% of the
20net revenue realized for the preceding month from the 6.25%
21general rate on transfers of tangible personal property, other
22than tangible personal property which is purchased outside
23Illinois at retail from a retailer and which is titled or
24registered by an agency of this State's government.
25 Beginning August 1, 2000, each month the Department shall
26pay into the State and Local Sales Tax Reform Fund 100% of the

SB2325- 44 -LRB098 08282 MRW 38384 b
1net revenue realized for the preceding month from the 1.25%
2rate on the selling price of motor fuel and gasohol.
3 Beginning October 1, 2009, each month the Department shall
4pay into the Capital Projects Fund an amount that is equal to
5an amount estimated by the Department to represent 80% of the
6net revenue realized for the preceding month from the sale of
7candy, grooming and hygiene products, and soft drinks that had
8been taxed at a rate of 1% prior to September 1, 2009 but that
9is now taxed at 6.25%.
10 Beginning January 1, 2014, the Department shall pay into
11the Firearm Sales Tax Trust Fund 100% of the net revenue
12realized for the preceding month from the 18% surcharge on the
13selling price of firearms and firearm ammunition.
14 Of the remainder of the moneys received by the Department
15pursuant to this Act, (a) 1.75% thereof shall be paid into the
16Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
17and after July 1, 1989, 3.8% thereof shall be paid into the
18Build Illinois Fund; provided, however, that if in any fiscal
19year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
20may be, of the moneys received by the Department and required
21to be paid into the Build Illinois Fund pursuant to Section 3
22of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
23Act, Section 9 of the Service Use Tax Act, and Section 9 of the
24Service Occupation Tax Act, such Acts being hereinafter called
25the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
26may be, of moneys being hereinafter called the "Tax Act

SB2325- 45 -LRB098 08282 MRW 38384 b
1Amount", and (2) the amount transferred to the Build Illinois
2Fund from the State and Local Sales Tax Reform Fund shall be
3less than the Annual Specified Amount (as defined in Section 3
4of the Retailers' Occupation Tax Act), an amount equal to the
5difference shall be immediately paid into the Build Illinois
6Fund from other moneys received by the Department pursuant to
7the Tax Acts; and further provided, that if on the last
8business day of any month the sum of (1) the Tax Act Amount
9required to be deposited into the Build Illinois Bond Account
10in the Build Illinois Fund during such month and (2) the amount
11transferred during such month to the Build Illinois Fund from
12the State and Local Sales Tax Reform Fund shall have been less
13than 1/12 of the Annual Specified Amount, an amount equal to
14the difference shall be immediately paid into the Build
15Illinois Fund from other moneys received by the Department
16pursuant to the Tax Acts; and, further provided, that in no
17event shall the payments required under the preceding proviso
18result in aggregate payments into the Build Illinois Fund
19pursuant to this clause (b) for any fiscal year in excess of
20the greater of (i) the Tax Act Amount or (ii) the Annual
21Specified Amount for such fiscal year; and, further provided,
22that the amounts payable into the Build Illinois Fund under
23this clause (b) shall be payable only until such time as the
24aggregate amount on deposit under each trust indenture securing
25Bonds issued and outstanding pursuant to the Build Illinois
26Bond Act is sufficient, taking into account any future

SB2325- 46 -LRB098 08282 MRW 38384 b
1investment income, to fully provide, in accordance with such
2indenture, for the defeasance of or the payment of the
3principal of, premium, if any, and interest on the Bonds
4secured by such indenture and on any Bonds expected to be
5issued thereafter and all fees and costs payable with respect
6thereto, all as certified by the Director of the Bureau of the
7Budget (now Governor's Office of Management and Budget). If on
8the last business day of any month in which Bonds are
9outstanding pursuant to the Build Illinois Bond Act, the
10aggregate of the moneys deposited in the Build Illinois Bond
11Account in the Build Illinois Fund in such month shall be less
12than the amount required to be transferred in such month from
13the Build Illinois Bond Account to the Build Illinois Bond
14Retirement and Interest Fund pursuant to Section 13 of the
15Build Illinois Bond Act, an amount equal to such deficiency
16shall be immediately paid from other moneys received by the
17Department pursuant to the Tax Acts to the Build Illinois Fund;
18provided, however, that any amounts paid to the Build Illinois
19Fund in any fiscal year pursuant to this sentence shall be
20deemed to constitute payments pursuant to clause (b) of the
21preceding sentence and shall reduce the amount otherwise
22payable for such fiscal year pursuant to clause (b) of the
23preceding sentence. The moneys received by the Department
24pursuant to this Act and required to be deposited into the
25Build Illinois Fund are subject to the pledge, claim and charge
26set forth in Section 12 of the Build Illinois Bond Act.

SB2325- 47 -LRB098 08282 MRW 38384 b
1 Subject to payment of amounts into the Build Illinois Fund
2as provided in the preceding paragraph or in any amendment
3thereto hereafter enacted, the following specified monthly
4installment of the amount requested in the certificate of the
5Chairman of the Metropolitan Pier and Exposition Authority
6provided under Section 8.25f of the State Finance Act, but not
7in excess of the sums designated as "Total Deposit", shall be
8deposited in the aggregate from collections under Section 9 of
9the Use Tax Act, Section 9 of the Service Use Tax Act, Section
109 of the Service Occupation Tax Act, and Section 3 of the
11Retailers' Occupation Tax Act into the McCormick Place
12Expansion Project Fund in the specified fiscal years.
13Fiscal YearTotal Deposit
141993 $0
151994 53,000,000
161995 58,000,000
171996 61,000,000
181997 64,000,000
191998 68,000,000
201999 71,000,000
212000 75,000,000
222001 80,000,000
232002 93,000,000
242003 99,000,000
252004103,000,000

SB2325- 48 -LRB098 08282 MRW 38384 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

SB2325- 49 -LRB098 08282 MRW 38384 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 Build Illinois Fund
25and the McCormick Place Expansion Project Fund pursuant to the
26preceding paragraphs or in any amendments thereto hereafter

SB2325- 50 -LRB098 08282 MRW 38384 b
1enacted, beginning July 1, 1993, the Department shall each
2month pay into the Illinois Tax Increment Fund 0.27% of 80% of
3the net revenue realized for the preceding month from the 6.25%
4general rate on the selling price of tangible personal
5property.
6 Subject to payment of amounts into the Build Illinois Fund
7and the McCormick Place Expansion Project Fund pursuant to the
8preceding paragraphs or in any amendments thereto hereafter
9enacted, beginning with the receipt of the first report of
10taxes paid by an eligible business and continuing for a 25-year
11period, the Department shall each month pay into the Energy
12Infrastructure Fund 80% of the net revenue realized from the
136.25% general rate on the selling price of Illinois-mined coal
14that was sold to an eligible business. For purposes of this
15paragraph, the term "eligible business" means a new electric
16generating facility certified pursuant to Section 605-332 of
17the Department of Commerce and Economic Opportunity Law of the
18Civil Administrative Code of Illinois.
19 All remaining moneys received by the Department pursuant to
20this Act shall be paid into the General Revenue Fund of the
21State Treasury.
22 As soon as possible after the first day of each month, upon
23certification of the Department of Revenue, the Comptroller
24shall order transferred and the Treasurer shall transfer from
25the General Revenue Fund to the Motor Fuel Tax Fund an amount
26equal to 1.7% of 80% of the net revenue realized under this Act

SB2325- 51 -LRB098 08282 MRW 38384 b
1for the second preceding month. Beginning April 1, 2000, this
2transfer is no longer required and shall not be made.
3 Net revenue realized for a month shall be the revenue
4collected by the State pursuant to this Act, less the amount
5paid out during that month as refunds to taxpayers for
6overpayment of liability.
7(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898,
8eff. 5-27-10.)
9 Section 20. The Service Occupation Tax Act is amended by
10changing Sections 3-10 and 9 as follows:
11 (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
12 Sec. 3-10. Rate of tax. Unless otherwise provided in this
13Section, the tax imposed by this Act is at the rate of 6.25% of
14the "selling price", as defined in Section 2 of the Service Use
15Tax Act, of the tangible personal property. For the purpose of
16computing this tax, in no event shall the "selling price" be
17less than the cost price to the serviceman of the tangible
18personal property transferred. The selling price of each item
19of tangible personal property transferred as an incident of a
20sale of service may be shown as a distinct and separate item on
21the serviceman's billing to the service customer. If the
22selling price is not so shown, the selling price of the
23tangible personal property is deemed to be 50% of the
24serviceman's entire billing to the service customer. When,

SB2325- 52 -LRB098 08282 MRW 38384 b
1however, a serviceman contracts to design, develop, and produce
2special order machinery or equipment, the tax imposed by this
3Act shall be based on the serviceman's cost price of the
4tangible personal property transferred incident to the
5completion of the contract.
6 Beginning on July 1, 2000 and through December 31, 2000,
7with respect to motor fuel, as defined in Section 1.1 of the
8Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
9the Use Tax Act, the tax is imposed at the rate of 1.25%.
10 With respect to gasohol, as defined in the Use Tax Act, the
11tax imposed by this Act shall apply to (i) 70% of the cost
12price of property transferred as an incident to the sale of
13service on or after January 1, 1990, and before July 1, 2003,
14(ii) 80% of the selling price of property transferred as an
15incident to the sale of service on or after July 1, 2003 and on
16or before December 31, 2018, and (iii) 100% of the cost price
17thereafter. If, at any time, however, the tax under this Act on
18sales of gasohol, as defined in the Use Tax Act, is imposed at
19the rate of 1.25%, then the tax imposed by this Act applies to
20100% of the proceeds of sales of gasohol made during that time.
21 With respect to majority blended ethanol fuel, as defined
22in the Use Tax Act, the tax imposed by this Act does not apply
23to the selling price of property transferred as an incident to
24the sale of service on or after July 1, 2003 and on or before
25December 31, 2018 but applies to 100% of the selling price
26thereafter.

SB2325- 53 -LRB098 08282 MRW 38384 b
1 With respect to biodiesel blends, as defined in the Use Tax
2Act, with no less than 1% and no more than 10% biodiesel, the
3tax imposed by this Act applies to (i) 80% of the selling price
4of property transferred as an incident to the sale of service
5on or after July 1, 2003 and on or before December 31, 2018 and
6(ii) 100% of the proceeds of the selling price thereafter. If,
7at any time, however, the tax under this Act on sales of
8biodiesel blends, as defined in the Use Tax Act, with no less
9than 1% and no more than 10% biodiesel is imposed at the rate
10of 1.25%, then the tax imposed by this Act applies to 100% of
11the proceeds of sales of biodiesel blends with no less than 1%
12and no more than 10% biodiesel made during that time.
13 With respect to 100% biodiesel, as defined in the Use Tax
14Act, and biodiesel blends, as defined in the Use Tax Act, with
15more than 10% but no more than 99% biodiesel material, the tax
16imposed by this Act does not apply to the proceeds of the
17selling price of property transferred as an incident to the
18sale of service on or after July 1, 2003 and on or before
19December 31, 2018 but applies to 100% of the selling price
20thereafter.
21 At the election of any registered serviceman made for each
22fiscal year, sales of service in which the aggregate annual
23cost price of tangible personal property transferred as an
24incident to the sales of service is less than 35%, or 75% in
25the case of servicemen transferring prescription drugs or
26servicemen engaged in graphic arts production, of the aggregate

SB2325- 54 -LRB098 08282 MRW 38384 b
1annual total gross receipts from all sales of service, the tax
2imposed by this Act shall be based on the serviceman's cost
3price of the tangible personal property transferred incident to
4the sale of those services.
5 The tax shall be imposed at the rate of 1% on food prepared
6for immediate consumption and transferred incident to a sale of
7service subject to this Act or the Service Occupation Tax Act
8by an entity licensed under the Hospital Licensing Act, the
9Nursing Home Care Act, the ID/DD Community Care Act, the
10Specialized Mental Health Rehabilitation Act, or the Child Care
11Act of 1969. The tax shall also be imposed at the rate of 1% on
12food for human consumption that is to be consumed off the
13premises where it is sold (other than alcoholic beverages, soft
14drinks, and food that has been prepared for immediate
15consumption and is not otherwise included in this paragraph)
16and prescription and nonprescription medicines, drugs, medical
17appliances, modifications to a motor vehicle for the purpose of
18rendering it usable by a disabled person, and insulin, urine
19testing materials, syringes, and needles used by diabetics, for
20human use. For the purposes of this Section, until September 1,
212009: the term "soft drinks" means any complete, finished,
22ready-to-use, non-alcoholic drink, whether carbonated or not,
23including but not limited to soda water, cola, fruit juice,
24vegetable juice, carbonated water, and all other preparations
25commonly known as soft drinks of whatever kind or description
26that are contained in any closed or sealed can, carton, or

SB2325- 55 -LRB098 08282 MRW 38384 b
1container, regardless of size; but "soft drinks" does not
2include coffee, tea, non-carbonated water, infant formula,
3milk or milk products as defined in the Grade A Pasteurized
4Milk and Milk Products Act, or drinks containing 50% or more
5natural fruit or vegetable juice.
6 Notwithstanding any other provisions of this Act,
7beginning September 1, 2009, "soft drinks" means non-alcoholic
8beverages that contain natural or artificial sweeteners. "Soft
9drinks" do not include beverages that contain milk or milk
10products, soy, rice or similar milk substitutes, or greater
11than 50% of vegetable or fruit juice by volume.
12 Until August 1, 2009, and notwithstanding any other
13provisions of this Act, "food for human consumption that is to
14be consumed off the premises where it is sold" includes all
15food sold through a vending machine, except soft drinks and
16food products that are dispensed hot from a vending machine,
17regardless of the location of the vending machine. Beginning
18August 1, 2009, and notwithstanding any other provisions of
19this Act, "food for human consumption that is to be consumed
20off the premises where it is sold" includes all food sold
21through a vending machine, except soft drinks, candy, and food
22products that are dispensed hot from a vending machine,
23regardless of the location of the vending machine.
24 Notwithstanding any other provisions of this Act,
25beginning September 1, 2009, "food for human consumption that
26is to be consumed off the premises where it is sold" does not

SB2325- 56 -LRB098 08282 MRW 38384 b
1include candy. For purposes of this Section, "candy" means a
2preparation of sugar, honey, or other natural or artificial
3sweeteners in combination with chocolate, fruits, nuts or other
4ingredients or flavorings in the form of bars, drops, or
5pieces. "Candy" does not include any preparation that contains
6flour or requires refrigeration.
7 Notwithstanding any other provisions of this Act,
8beginning September 1, 2009, "nonprescription medicines and
9drugs" does not include grooming and hygiene products. For
10purposes of this Section, "grooming and hygiene products"
11includes, but is not limited to, soaps and cleaning solutions,
12shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
13lotions and screens, unless those products are available by
14prescription only, regardless of whether the products meet the
15definition of "over-the-counter-drugs". For the purposes of
16this paragraph, "over-the-counter-drug" means a drug for human
17use that contains a label that identifies the product as a drug
18as required by 21 C.F.R. 201.66. The "over-the-counter-drug"
19label includes:
20 (A) A "Drug Facts" panel; or
21 (B) A statement of the "active ingredient(s)" with a
22 list of those ingredients contained in the compound,
23 substance or preparation.
24 Beginning January 1, 2014, in addition to all other rates
25of tax imposed under this Act, a surcharge of 18% is imposed on
26the selling price of firearms and firearm ammunition. "Firearm"

SB2325- 57 -LRB098 08282 MRW 38384 b
1and "firearm ammunition" have the meanings ascribed to them in
2Section 1.1 of the Firearm Owners Identification Card Act.
3(Source: P.A. 96-34, eff. 7-13-09; 96-37, eff. 7-13-09; 96-38,
4eff. 7-13-09; 96-339, eff. 7-1-10; 96-1000, eff. 7-2-10; 97-38,
5eff. 6-28-11; 97-227, eff. 1-1-12; 97-636, eff. 6-1-12.)
6 (35 ILCS 115/9) (from Ch. 120, par. 439.109)
7 Sec. 9. Each serviceman required or authorized to collect
8the tax herein imposed shall pay to the Department the amount
9of such tax at the time when he is required to file his return
10for the period during which such tax was collectible, less a
11discount of 2.1% prior to January 1, 1990, and 1.75% on and
12after January 1, 1990, or $5 per calendar year, whichever is
13greater, which is allowed to reimburse the serviceman for
14expenses incurred in collecting the tax, keeping records,
15preparing and filing returns, remitting the tax and supplying
16data to the Department on request.
17 Where such tangible personal property is sold under a
18conditional sales contract, or under any other form of sale
19wherein the payment of the principal sum, or a part thereof, is
20extended beyond the close of the period for which the return is
21filed, the serviceman, in collecting the tax may collect, for
22each tax return period, only the tax applicable to the part of
23the selling price actually received during such tax return
24period.
25 Except as provided hereinafter in this Section, on or

SB2325- 58 -LRB098 08282 MRW 38384 b
1before the twentieth day of each calendar month, such
2serviceman shall file a return for the preceding calendar month
3in accordance with reasonable rules and regulations to be
4promulgated by the Department of Revenue. Such return shall be
5filed on a form prescribed by the Department and shall contain
6such information as the Department may reasonably require.
7 The Department may require returns to be filed on a
8quarterly basis. If so required, a return for each calendar
9quarter shall be filed on or before the twentieth day of the
10calendar month following the end of such calendar quarter. The
11taxpayer shall also file a return with the Department for each
12of the first two months of each calendar quarter, on or before
13the twentieth day of the following calendar month, stating:
14 1. The name of the seller;
15 2. The address of the principal place of business from
16 which he engages in business as a serviceman in this State;
17 3. The total amount of taxable receipts received by him
18 during the preceding calendar month, including receipts
19 from charge and time sales, but less all deductions allowed
20 by law;
21 4. The amount of credit provided in Section 2d of this
22 Act;
23 5. The amount of tax due;
24 5-5. The signature of the taxpayer; and
25 6. Such other reasonable information as the Department
26 may require.

SB2325- 59 -LRB098 08282 MRW 38384 b
1 If a taxpayer fails to sign a return within 30 days after
2the proper notice and demand for signature by the Department,
3the return shall be considered valid and any amount shown to be
4due on the return shall be deemed assessed.
5 Prior to October 1, 2003, and on and after September 1,
62004 a serviceman may accept a Manufacturer's Purchase Credit
7certification from a purchaser in satisfaction of Service Use
8Tax as provided in Section 3-70 of the Service Use Tax Act if
9the purchaser provides the appropriate documentation as
10required by Section 3-70 of the Service Use Tax Act. A
11Manufacturer's Purchase Credit certification, accepted prior
12to October 1, 2003 or on or after September 1, 2004 by a
13serviceman as provided in Section 3-70 of the Service Use Tax
14Act, may be used by that serviceman to satisfy Service
15Occupation Tax liability in the amount claimed in the
16certification, not to exceed 6.25% of the receipts subject to
17tax from a qualifying purchase. A Manufacturer's Purchase
18Credit reported on any original or amended return filed under
19this Act after October 20, 2003 for reporting periods prior to
20September 1, 2004 shall be disallowed. Manufacturer's Purchase
21Credit reported on annual returns due on or after January 1,
222005 will be disallowed for periods prior to September 1, 2004.
23No Manufacturer's Purchase Credit may be used after September
2430, 2003 through August 31, 2004 to satisfy any tax liability
25imposed under this Act, including any audit liability.
26 If the serviceman's average monthly tax liability to the

SB2325- 60 -LRB098 08282 MRW 38384 b
1Department does not exceed $200, the Department may authorize
2his returns to be filed on a quarter annual basis, with the
3return for January, February and March of a given year being
4due by April 20 of such year; with the return for April, May
5and June of a given year being due by July 20 of such year; with
6the return for July, August and September of a given year being
7due by October 20 of such year, and with the return for
8October, November and December of a given year being due by
9January 20 of the following year.
10 If the serviceman's average monthly tax liability to the
11Department does not exceed $50, the Department may authorize
12his returns to be filed on an annual basis, with the return for
13a given year being due by January 20 of the following year.
14 Such quarter annual and annual returns, as to form and
15substance, shall be subject to the same requirements as monthly
16returns.
17 Notwithstanding any other provision in this Act concerning
18the time within which a serviceman may file his return, in the
19case of any serviceman who ceases to engage in a kind of
20business which makes him responsible for filing returns under
21this Act, such serviceman shall file a final return under this
22Act with the Department not more than 1 month after
23discontinuing such business.
24 Beginning October 1, 1993, a taxpayer who has an average
25monthly tax liability of $150,000 or more shall make all
26payments required by rules of the Department by electronic

SB2325- 61 -LRB098 08282 MRW 38384 b
1funds transfer. Beginning October 1, 1994, a taxpayer who has
2an average monthly tax liability of $100,000 or more shall make
3all payments required by rules of the Department by electronic
4funds transfer. Beginning October 1, 1995, a taxpayer who has
5an average monthly tax liability of $50,000 or more shall make
6all payments required by rules of the Department by electronic
7funds transfer. Beginning October 1, 2000, a taxpayer who has
8an annual tax liability of $200,000 or more shall make all
9payments required by rules of the Department by electronic
10funds transfer. The term "annual tax liability" shall be the
11sum of the taxpayer's liabilities under this Act, and under all
12other State and local occupation and use tax laws administered
13by the Department, for the immediately preceding calendar year.
14The term "average monthly tax liability" means the sum of the
15taxpayer's liabilities under this Act, and under all other
16State and local occupation and use tax laws administered by the
17Department, for the immediately preceding calendar year
18divided by 12. Beginning on October 1, 2002, a taxpayer who has
19a tax liability in the amount set forth in subsection (b) of
20Section 2505-210 of the Department of Revenue Law shall make
21all payments required by rules of the Department by electronic
22funds transfer.
23 Before August 1 of each year beginning in 1993, the
24Department shall notify all taxpayers required to make payments
25by electronic funds transfer. All taxpayers required to make
26payments by electronic funds transfer shall make those payments

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1for a minimum of one year beginning on October 1.
2 Any taxpayer not required to make payments by electronic
3funds transfer may make payments by electronic funds transfer
4with the permission of the Department.
5 All taxpayers required to make payment by electronic funds
6transfer and any taxpayers authorized to voluntarily make
7payments by electronic funds transfer shall make those payments
8in the manner authorized by the Department.
9 The Department shall adopt such rules as are necessary to
10effectuate a program of electronic funds transfer and the
11requirements of this Section.
12 Where a serviceman collects the tax with respect to the
13selling price of tangible personal property which he sells and
14the purchaser thereafter returns such tangible personal
15property and the serviceman refunds the selling price thereof
16to the purchaser, such serviceman shall also refund, to the
17purchaser, the tax so collected from the purchaser. When filing
18his return for the period in which he refunds such tax to the
19purchaser, the serviceman may deduct the amount of the tax so
20refunded by him to the purchaser from any other Service
21Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
22Use Tax which such serviceman may be required to pay or remit
23to the Department, as shown by such return, provided that the
24amount of the tax to be deducted shall previously have been
25remitted to the Department by such serviceman. If the
26serviceman shall not previously have remitted the amount of

SB2325- 63 -LRB098 08282 MRW 38384 b
1such tax to the Department, he shall be entitled to no
2deduction hereunder upon refunding such tax to the purchaser.
3 If experience indicates such action to be practicable, the
4Department may prescribe and furnish a combination or joint
5return which will enable servicemen, who are required to file
6returns hereunder and also under the Retailers' Occupation Tax
7Act, the Use Tax Act or the Service Use Tax Act, to furnish all
8the return information required by all said Acts on the one
9form.
10 Where the serviceman has more than one business registered
11with the Department under separate registrations hereunder,
12such serviceman shall file separate returns for each registered
13business.
14 Beginning January 1, 1990, each month the Department shall
15pay into the Local Government Tax Fund the revenue realized for
16the preceding month from the 1% tax on sales of food for human
17consumption which is to be consumed off the premises where it
18is sold (other than alcoholic beverages, soft drinks and food
19which has been prepared for immediate consumption) and
20prescription and nonprescription medicines, drugs, medical
21appliances and insulin, urine testing materials, syringes and
22needles used by diabetics.
23 Beginning January 1, 1990, each month the Department shall
24pay into the County and Mass Transit District Fund 4% of the
25revenue realized for the preceding month from the 6.25% general
26rate.

SB2325- 64 -LRB098 08282 MRW 38384 b
1 Beginning August 1, 2000, each month the Department shall
2pay into the County and Mass Transit District Fund 20% of the
3net revenue realized for the preceding month from the 1.25%
4rate on the selling price of motor fuel and gasohol.
5 Beginning January 1, 1990, each month the Department shall
6pay into the Local Government Tax Fund 16% of the revenue
7realized for the preceding month from the 6.25% general rate on
8transfers of tangible personal property.
9 Beginning August 1, 2000, each month the Department shall
10pay into the Local Government Tax Fund 80% of the net revenue
11realized for the preceding month from the 1.25% rate on the
12selling price of motor fuel and gasohol.
13 Beginning October 1, 2009, each month the Department shall
14pay into the Capital Projects Fund an amount that is equal to
15an amount estimated by the Department to represent 80% of the
16net revenue realized for the preceding month from the sale of
17candy, grooming and hygiene products, and soft drinks that had
18been taxed at a rate of 1% prior to September 1, 2009 but that
19is now taxed at 6.25%.
20 Beginning January 1, 2014, the Department shall pay into
21the Firearm Sales Tax Trust Fund 100% of the net revenue
22realized for the preceding month from the 18% surcharge on the
23selling price of firearms and firearm ammunition.
24 Of the remainder of the moneys received by the Department
25pursuant to this Act, (a) 1.75% thereof shall be paid into the
26Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on

SB2325- 65 -LRB098 08282 MRW 38384 b
1and after July 1, 1989, 3.8% thereof shall be paid into the
2Build Illinois Fund; provided, however, that if in any fiscal
3year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
4may be, of the moneys received by the Department and required
5to be paid into the Build Illinois Fund pursuant to Section 3
6of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
7Act, Section 9 of the Service Use Tax Act, and Section 9 of the
8Service Occupation Tax Act, such Acts being hereinafter called
9the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
10may be, of moneys being hereinafter called the "Tax Act
11Amount", and (2) the amount transferred to the Build Illinois
12Fund from the State and Local Sales Tax Reform Fund shall be
13less than the Annual Specified Amount (as defined in Section 3
14of the Retailers' Occupation Tax Act), an amount equal to the
15difference shall be immediately paid into the Build Illinois
16Fund from other moneys received by the Department pursuant to
17the Tax Acts; and further provided, that if on the last
18business day of any month the sum of (1) the Tax Act Amount
19required to be deposited into the Build Illinois Account in the
20Build Illinois Fund during such month and (2) the amount
21transferred during such month to the Build Illinois Fund from
22the State and Local Sales Tax Reform Fund shall have been less
23than 1/12 of the Annual Specified Amount, an amount equal to
24the difference shall be immediately paid into the Build
25Illinois Fund from other moneys received by the Department
26pursuant to the Tax Acts; and, further provided, that in no

SB2325- 66 -LRB098 08282 MRW 38384 b
1event shall the payments required under the preceding proviso
2result in aggregate payments into the Build Illinois Fund
3pursuant to this clause (b) for any fiscal year in excess of
4the greater of (i) the Tax Act Amount or (ii) the Annual
5Specified Amount for such fiscal year; and, further provided,
6that the amounts payable into the Build Illinois Fund under
7this clause (b) shall be payable only until such time as the
8aggregate amount on deposit under each trust indenture securing
9Bonds issued and outstanding pursuant to the Build Illinois
10Bond Act is sufficient, taking into account any future
11investment income, to fully provide, in accordance with such
12indenture, for the defeasance of or the payment of the
13principal of, premium, if any, and interest on the Bonds
14secured by such indenture and on any Bonds expected to be
15issued thereafter and all fees and costs payable with respect
16thereto, all as certified by the Director of the Bureau of the
17Budget (now Governor's Office of Management and Budget). If on
18the last business day of any month in which Bonds are
19outstanding pursuant to the Build Illinois Bond Act, the
20aggregate of the moneys deposited in the Build Illinois Bond
21Account in the Build Illinois Fund in such month shall be less
22than the amount required to be transferred in such month from
23the Build Illinois Bond Account to the Build Illinois Bond
24Retirement and Interest Fund pursuant to Section 13 of the
25Build Illinois Bond Act, an amount equal to such deficiency
26shall be immediately paid from other moneys received by the

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

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

SB2325- 69 -LRB098 08282 MRW 38384 b
12021246,000,000
22022260,000,000
32023275,000,000
42024 275,000,000
52025 275,000,000
62026 279,000,000
72027 292,000,000
82028 307,000,000
92029 322,000,000
102030 338,000,000
112031 350,000,000
122032 350,000,000
13and
14each fiscal year
15thereafter that bonds
16are outstanding under
17Section 13.2 of the
18Metropolitan Pier and
19Exposition Authority Act,
20but not after fiscal year 2060.
21 Beginning July 20, 1993 and in each month of each fiscal
22year thereafter, one-eighth of the amount requested in the
23certificate of the Chairman of the Metropolitan Pier and
24Exposition Authority for that fiscal year, less the amount
25deposited into the McCormick Place Expansion Project Fund by
26the State Treasurer in the respective month under subsection

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1(g) of Section 13 of the Metropolitan Pier and Exposition
2Authority Act, plus cumulative deficiencies in the deposits
3required under this Section for previous months and years,
4shall be deposited into the McCormick Place Expansion Project
5Fund, until the full amount requested for the fiscal year, but
6not in excess of the amount specified above as "Total Deposit",
7has been deposited.
8 Subject to payment of amounts into the Build Illinois Fund
9and the McCormick Place Expansion Project Fund pursuant to the
10preceding paragraphs or in any amendments thereto hereafter
11enacted, beginning July 1, 1993, the Department shall each
12month pay into the Illinois Tax Increment Fund 0.27% of 80% of
13the net revenue realized for the preceding month from the 6.25%
14general rate on the selling price of tangible personal
15property.
16 Subject to payment of amounts into the Build Illinois Fund
17and the McCormick Place Expansion Project Fund pursuant to the
18preceding paragraphs or in any amendments thereto hereafter
19enacted, beginning with the receipt of the first report of
20taxes paid by an eligible business and continuing for a 25-year
21period, the Department shall each month pay into the Energy
22Infrastructure Fund 80% of the net revenue realized from the
236.25% general rate on the selling price of Illinois-mined coal
24that was sold to an eligible business. For purposes of this
25paragraph, the term "eligible business" means a new electric
26generating facility certified pursuant to Section 605-332 of

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

SB2325- 72 -LRB098 08282 MRW 38384 b
1or annual returns filed by such taxpayer as hereinbefore
2provided for in this Section.
3 If the annual information return required by this Section
4is not filed when and as required, the taxpayer shall be liable
5as follows:
6 (i) Until January 1, 1994, the taxpayer shall be liable
7 for a penalty equal to 1/6 of 1% of the tax due from such
8 taxpayer under this Act during the period to be covered by
9 the annual return for each month or fraction of a month
10 until such return is filed as required, the penalty to be
11 assessed and collected in the same manner as any other
12 penalty provided for in this Act.
13 (ii) On and after January 1, 1994, the taxpayer shall
14 be liable for a penalty as described in Section 3-4 of the
15 Uniform Penalty and Interest Act.
16 The chief executive officer, proprietor, owner or highest
17ranking manager shall sign the annual return to certify the
18accuracy of the information contained therein. Any person who
19willfully signs the annual return containing false or
20inaccurate information shall be guilty of perjury and punished
21accordingly. The annual return form prescribed by the
22Department shall include a warning that the person signing the
23return may be liable for perjury.
24 The foregoing portion of this Section concerning the filing
25of an annual information return shall not apply to a serviceman
26who is not required to file an income tax return with the

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1United States Government.
2 As soon as possible after the first day of each month, upon
3certification of the Department of Revenue, the Comptroller
4shall order transferred and the Treasurer shall transfer from
5the General Revenue Fund to the Motor Fuel Tax Fund an amount
6equal to 1.7% of 80% of the net revenue realized under this Act
7for the second preceding month. Beginning April 1, 2000, this
8transfer is no longer required and shall not be made.
9 Net revenue realized for a month shall be the revenue
10collected by the State pursuant to this Act, less the amount
11paid out during that month as refunds to taxpayers for
12overpayment of liability.
13 For greater simplicity of administration, it shall be
14permissible for manufacturers, importers and wholesalers whose
15products are sold by numerous servicemen in Illinois, and who
16wish to do so, to assume the responsibility for accounting and
17paying to the Department all tax accruing under this Act with
18respect to such sales, if the servicemen who are affected do
19not make written objection to the Department to this
20arrangement.
21(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898,
22eff. 5-27-10.)
23 Section 25. The Retailers' Occupation Tax Act is amended by
24changing Sections 2-10 and 3 as follows:

SB2325- 74 -LRB098 08282 MRW 38384 b
1 (35 ILCS 120/2-10)
2 Sec. 2-10. Rate of tax. Unless otherwise provided in this
3Section, the tax imposed by this Act is at the rate of 6.25% of
4gross receipts from sales of tangible personal property made in
5the course of business.
6 Beginning on July 1, 2000 and through December 31, 2000,
7with respect to motor fuel, as defined in Section 1.1 of the
8Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
9the Use Tax Act, the tax is imposed at the rate of 1.25%.
10 Beginning on August 6, 2010 through August 15, 2010, with
11respect to sales tax holiday items as defined in Section 2-8 of
12this Act, the tax is imposed at the rate of 1.25%.
13 Within 14 days after the effective date of this amendatory
14Act of the 91st General Assembly, each retailer of motor fuel
15and gasohol shall cause the following notice to be posted in a
16prominently visible place on each retail dispensing device that
17is used to dispense motor fuel or gasohol in the State of
18Illinois: "As of July 1, 2000, the State of Illinois has
19eliminated the State's share of sales tax on motor fuel and
20gasohol through December 31, 2000. The price on this pump
21should reflect the elimination of the tax." The notice shall be
22printed in bold print on a sign that is no smaller than 4
23inches by 8 inches. The sign shall be clearly visible to
24customers. Any retailer who fails to post or maintain a
25required sign through December 31, 2000 is guilty of a petty
26offense for which the fine shall be $500 per day per each

SB2325- 75 -LRB098 08282 MRW 38384 b
1retail premises where a violation occurs.
2 With respect to gasohol, as defined in the Use Tax Act, the
3tax imposed by this Act applies to (i) 70% of the proceeds of
4sales made on or after January 1, 1990, and before July 1,
52003, (ii) 80% of the proceeds of sales made on or after July
61, 2003 and on or before December 31, 2018, and (iii) 100% of
7the proceeds of sales made thereafter. If, at any time,
8however, the tax under this Act on sales of gasohol, as defined
9in the Use Tax Act, is imposed at the rate of 1.25%, then the
10tax imposed by this Act applies to 100% of the proceeds of
11sales of gasohol made during that time.
12 With respect to majority blended ethanol fuel, as defined
13in the Use Tax Act, the tax imposed by this Act does not apply
14to the proceeds of sales made on or after July 1, 2003 and on or
15before December 31, 2018 but applies to 100% of the proceeds of
16sales made thereafter.
17 With respect to biodiesel blends, as defined in the Use Tax
18Act, with no less than 1% and no more than 10% biodiesel, the
19tax imposed by this Act applies to (i) 80% of the proceeds of
20sales made on or after July 1, 2003 and on or before December
2131, 2018 and (ii) 100% of the proceeds of sales made
22thereafter. If, at any time, however, the tax under this Act on
23sales of biodiesel blends, as defined in the Use Tax Act, with
24no less than 1% and no more than 10% biodiesel is imposed at
25the rate of 1.25%, then the tax imposed by this Act applies to
26100% of the proceeds of sales of biodiesel blends with no less

SB2325- 76 -LRB098 08282 MRW 38384 b
1than 1% and no more than 10% biodiesel made during that time.
2 With respect to 100% biodiesel, as defined in the Use Tax
3Act, and biodiesel blends, as defined in the Use Tax Act, with
4more than 10% but no more than 99% biodiesel, the tax imposed
5by this Act does not apply to the proceeds of sales made on or
6after July 1, 2003 and on or before December 31, 2018 but
7applies to 100% of the proceeds of sales made thereafter.
8 With respect to food for human consumption that is to be
9consumed off the premises where it is sold (other than
10alcoholic beverages, soft drinks, and food that has been
11prepared for immediate consumption) and prescription and
12nonprescription medicines, drugs, medical appliances,
13modifications to a motor vehicle for the purpose of rendering
14it usable by a disabled person, and insulin, urine testing
15materials, syringes, and needles used by diabetics, for human
16use, the tax is imposed at the rate of 1%. For the purposes of
17this Section, until September 1, 2009: the term "soft drinks"
18means any complete, finished, ready-to-use, non-alcoholic
19drink, whether carbonated or not, including but not limited to
20soda water, cola, fruit juice, vegetable juice, carbonated
21water, and all other preparations commonly known as soft drinks
22of whatever kind or description that are contained in any
23closed or sealed bottle, can, carton, or container, regardless
24of size; but "soft drinks" does not include coffee, tea,
25non-carbonated water, infant formula, milk or milk products as
26defined in the Grade A Pasteurized Milk and Milk Products Act,

SB2325- 77 -LRB098 08282 MRW 38384 b
1or drinks containing 50% or more natural fruit or vegetable
2juice.
3 Notwithstanding any other provisions of this Act,
4beginning September 1, 2009, "soft drinks" means non-alcoholic
5beverages that contain natural or artificial sweeteners. "Soft
6drinks" do not include beverages that contain milk or milk
7products, soy, rice or similar milk substitutes, or greater
8than 50% of vegetable or fruit juice by volume.
9 Until August 1, 2009, and notwithstanding any other
10provisions of this Act, "food for human consumption that is to
11be consumed off the premises where it is sold" includes all
12food sold through a vending machine, except soft drinks and
13food products that are dispensed hot from a vending machine,
14regardless of the location of the vending machine. Beginning
15August 1, 2009, and notwithstanding any other provisions of
16this Act, "food for human consumption that is to be consumed
17off the premises where it is sold" includes all food sold
18through a vending machine, except soft drinks, candy, and food
19products that are dispensed hot from a vending machine,
20regardless of the location of the vending machine.
21 Notwithstanding any other provisions of this Act,
22beginning September 1, 2009, "food for human consumption that
23is to be consumed off the premises where it is sold" does not
24include candy. For purposes of this Section, "candy" means a
25preparation of sugar, honey, or other natural or artificial
26sweeteners in combination with chocolate, fruits, nuts or other

SB2325- 78 -LRB098 08282 MRW 38384 b
1ingredients or flavorings in the form of bars, drops, or
2pieces. "Candy" does not include any preparation that contains
3flour or requires refrigeration.
4 Notwithstanding any other provisions of this Act,
5beginning September 1, 2009, "nonprescription medicines and
6drugs" does not include grooming and hygiene products. For
7purposes of this Section, "grooming and hygiene products"
8includes, but is not limited to, soaps and cleaning solutions,
9shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
10lotions and screens, unless those products are available by
11prescription only, regardless of whether the products meet the
12definition of "over-the-counter-drugs". For the purposes of
13this paragraph, "over-the-counter-drug" means a drug for human
14use that contains a label that identifies the product as a drug
15as required by 21 C.F.R. 201.66. The "over-the-counter-drug"
16label includes:
17 (A) A "Drug Facts" panel; or
18 (B) A statement of the "active ingredient(s)" with a
19 list of those ingredients contained in the compound,
20 substance or preparation.
21 Beginning January 1, 2014, in addition to all other rates
22of tax imposed under this Act, a surcharge of 18% is imposed on
23the selling price of firearms and firearm ammunition. "Firearm"
24and "firearm ammunition" have the meanings ascribed to them in
25Section 1.1 of the Firearm Owners Identification Card Act.
26(Source: P.A. 96-34, eff. 7-13-09; 96-37, eff. 7-13-09; 96-38,

SB2325- 79 -LRB098 08282 MRW 38384 b
1eff. 7-13-09; 96-1000, eff. 7-2-10; 96-1012, eff. 7-7-10;
297-636, eff. 6-1-12.)
3 (35 ILCS 120/3) (from Ch. 120, par. 442)
4 Sec. 3. Except as provided in this Section, on or before
5the twentieth day of each calendar month, every person engaged
6in the business of selling tangible personal property at retail
7in this State during the preceding calendar month shall file a
8return with the Department, stating:
9 1. The name of the seller;
10 2. His residence address and the address of his
11 principal place of business and the address of the
12 principal place of business (if that is a different
13 address) from which he engages in the business of selling
14 tangible personal property at retail in this State;
15 3. Total amount of receipts received by him during the
16 preceding calendar month or quarter, as the case may be,
17 from sales of tangible personal property, and from services
18 furnished, by him during such preceding calendar month or
19 quarter;
20 4. Total amount received by him during the preceding
21 calendar month or quarter on charge and time sales of
22 tangible personal property, and from services furnished,
23 by him prior to the month or quarter for which the return
24 is filed;
25 5. Deductions allowed by law;

SB2325- 80 -LRB098 08282 MRW 38384 b
1 6. Gross receipts which were received by him during the
2 preceding calendar month or quarter and upon the basis of
3 which the tax is imposed;
4 7. The amount of credit provided in Section 2d of this
5 Act;
6 8. The amount of tax due;
7 9. The signature of the taxpayer; and
8 10. Such other reasonable information as the
9 Department may require.
10 If a taxpayer fails to sign a return within 30 days after
11the proper notice and demand for signature by the Department,
12the return shall be considered valid and any amount shown to be
13due on the return shall be deemed assessed.
14 Each return shall be accompanied by the statement of
15prepaid tax issued pursuant to Section 2e for which credit is
16claimed.
17 Prior to October 1, 2003, and on and after September 1,
182004 a retailer may accept a Manufacturer's Purchase Credit
19certification from a purchaser in satisfaction of Use Tax as
20provided in Section 3-85 of the Use Tax Act if the purchaser
21provides the appropriate documentation as required by Section
223-85 of the Use Tax Act. A Manufacturer's Purchase Credit
23certification, accepted by a retailer prior to October 1, 2003
24and on and after September 1, 2004 as provided in Section 3-85
25of the Use Tax Act, may be used by that retailer to satisfy
26Retailers' Occupation Tax liability in the amount claimed in

SB2325- 81 -LRB098 08282 MRW 38384 b
1the certification, not to exceed 6.25% of the receipts subject
2to tax from a qualifying purchase. A Manufacturer's Purchase
3Credit reported on any original or amended return filed under
4this Act after October 20, 2003 for reporting periods prior to
5September 1, 2004 shall be disallowed. Manufacturer's
6Purchaser Credit reported on annual returns due on or after
7January 1, 2005 will be disallowed for periods prior to
8September 1, 2004. No Manufacturer's Purchase Credit may be
9used after September 30, 2003 through August 31, 2004 to
10satisfy any tax liability imposed under this Act, including any
11audit liability.
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 the business of selling tangible
22 personal property at retail in this State;
23 3. The total amount of taxable receipts received by him
24 during the preceding calendar month from sales of tangible
25 personal property by him during such preceding calendar
26 month, including receipts from charge and time sales, but

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

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1from the sale of alcoholic liquor sold or distributed during
2the preceding month to purchasers; identifying the purchaser to
3whom it was sold or distributed; the purchaser's tax
4registration number; and such other information reasonably
5required by the Department. A distributor, importing
6distributor, or manufacturer of alcoholic liquor must
7personally deliver, mail, or provide by electronic means to
8each retailer listed on the monthly statement a report
9containing a cumulative total of that distributor's, importing
10distributor's, or manufacturer's total sales of alcoholic
11liquor to that retailer no later than the 10th day of the month
12for the preceding month during which the transaction occurred.
13The distributor, importing distributor, or manufacturer shall
14notify the retailer as to the method by which the distributor,
15importing distributor, or manufacturer will provide the sales
16information. If the retailer is unable to receive the sales
17information by electronic means, the distributor, importing
18distributor, or manufacturer shall furnish the sales
19information by personal delivery or by mail. For purposes of
20this paragraph, the term "electronic means" includes, but is
21not limited to, the use of a secure Internet website, e-mail,
22or facsimile.
23 If a total amount of less than $1 is payable, refundable or
24creditable, such amount shall be disregarded if it is less than
2550 cents and shall be increased to $1 if it is 50 cents or more.
26 Beginning October 1, 1993, a taxpayer who has an average

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

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

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

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

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

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

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

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

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1accredited agent of such corporation.
2 Where the seller is a limited liability company, the return
3filed on behalf of the limited liability company shall be
4signed by a manager, member, or properly accredited agent of
5the limited liability company.
6 Except as provided in this Section, the retailer filing the
7return under this Section shall, at the time of filing such
8return, pay to the Department the amount of tax imposed by this
9Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
10on and after January 1, 1990, or $5 per calendar year,
11whichever is greater, which is allowed to reimburse the
12retailer for the expenses incurred in keeping records,
13preparing and filing returns, remitting the tax and supplying
14data to the Department on request. Any prepayment made pursuant
15to Section 2d of this Act shall be included in the amount on
16which such 2.1% or 1.75% discount is computed. In the case of
17retailers who report and pay the tax on a transaction by
18transaction basis, as provided in this Section, such discount
19shall be taken with each such tax remittance instead of when
20such retailer files his periodic return.
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

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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

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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

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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

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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

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1month during which such liability is incurred. If the month
2during which such tax liability is incurred began prior to the
3effective date of this amendatory Act of 1985, each payment
4shall be in an amount not less than 22.5% of the taxpayer's
5actual liability under Section 2d. If the month during which
6such tax liability is incurred begins on or after January 1,
71986, each payment shall be in an amount equal to 22.5% of the
8taxpayer's actual liability for the month or 27.5% of the
9taxpayer'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

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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

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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

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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 on sales of
11food for human consumption which is to be consumed off the
12premises where it is sold (other than alcoholic beverages, soft
13drinks and food which has been prepared for immediate
14consumption) and prescription and nonprescription medicines,
15drugs, medical appliances and insulin, urine testing
16materials, syringes and needles used by diabetics.
17 Beginning January 1, 1990, each month the Department shall
18pay into the County and Mass Transit District Fund, a special
19fund in the State treasury which is hereby created, 4% of the
20net revenue realized for the preceding month from the 6.25%
21general rate.
22 Beginning August 1, 2000, each month the Department shall
23pay into the County and Mass Transit District Fund 20% of the
24net revenue realized for the preceding month from the 1.25%
25rate on the selling price of motor fuel and gasohol. Beginning
26September 1, 2010, each month the Department shall pay into the

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1County and Mass Transit District Fund 20% of the net revenue
2realized for the preceding month from the 1.25% rate on the
3selling price of sales tax holiday items.
4 Beginning January 1, 1990, each month the Department shall
5pay into the Local Government Tax Fund 16% of the net revenue
6realized for the preceding month from the 6.25% general rate on
7the selling price of tangible personal property.
8 Beginning August 1, 2000, each month the Department shall
9pay into the Local Government Tax Fund 80% of the net revenue
10realized for the preceding month from the 1.25% rate on the
11selling price of motor fuel and gasohol. Beginning September 1,
122010, each month the Department shall pay into the Local
13Government Tax Fund 80% of the net revenue realized for the
14preceding month from the 1.25% rate on the selling price of
15sales tax holiday items.
16 Beginning October 1, 2009, each month the Department shall
17pay into the Capital Projects Fund an amount that is equal to
18an amount estimated by the Department to represent 80% of the
19net revenue realized for the preceding month from the sale of
20candy, grooming and hygiene products, and soft drinks that had
21been taxed at a rate of 1% prior to September 1, 2009 but that
22is now taxed at 6.25%.
23 Beginning July 1, 2011, each month the Department shall pay
24into the Clean Air Act (CAA) Permit Fund 80% of the net revenue
25realized for the preceding month from the 6.25% general rate on
26the selling price of sorbents used in Illinois in the process

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1of sorbent injection as used to comply with the Environmental
2Protection Act or the federal Clean Air Act, but the total
3payment into the Clean Air Act (CAA) Permit Fund under this Act
4and the Use Tax Act shall not exceed $2,000,000 in any fiscal
5year.
6 Beginning January 1, 2014, the Department shall pay into
7the Firearm Sales Tax Trust Fund 100% of the net revenue
8realized for the preceding month from the 18% surcharge on the
9selling price of firearms and 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 this Act,
18Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
19Act, and Section 9 of the Service Occupation Tax Act, such Acts
20being hereinafter called the "Tax Acts" and such aggregate of
212.2% or 3.8%, as the case may be, of moneys being hereinafter
22called the "Tax Act Amount", and (2) the amount transferred to
23the Build Illinois Fund from the State and Local Sales Tax
24Reform Fund shall be less than the Annual Specified Amount (as
25hereinafter defined), an amount equal to the difference shall
26be immediately paid into the Build Illinois Fund from other

SB2325- 103 -LRB098 08282 MRW 38384 b
1moneys received by the Department pursuant to the Tax Acts; the
2"Annual Specified Amount" means the amounts specified below for
3fiscal years 1986 through 1993:
4Fiscal YearAnnual Specified Amount
51986$54,800,000
61987$76,650,000
71988$80,480,000
81989$88,510,000
91990$115,330,000
101991$145,470,000
111992$182,730,000
121993$206,520,000;
13and means the Certified Annual Debt Service Requirement (as
14defined in Section 13 of the Build Illinois Bond Act) or the
15Tax Act Amount, whichever is greater, for fiscal year 1994 and
16each fiscal year thereafter; and further provided, that if on
17the last business day of any month the sum of (1) the Tax Act
18Amount required to be deposited into the Build Illinois Bond
19Account in the Build Illinois Fund during such month and (2)
20the amount transferred to the Build Illinois Fund from the
21State and Local Sales Tax Reform Fund shall have been less than
221/12 of the Annual Specified Amount, an amount equal to the
23difference shall be immediately paid into the Build Illinois
24Fund from other moneys received by the Department pursuant to
25the Tax Acts; and, further provided, that in no event shall the
26payments required under the preceding proviso result in

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1aggregate payments into the Build Illinois Fund pursuant to
2this clause (b) for any fiscal year in excess of the greater of
3(i) the Tax Act Amount or (ii) the Annual Specified Amount for
4such fiscal year. The amounts payable into the Build Illinois
5Fund under clause (b) of the first sentence in this paragraph
6shall be payable only until such time as the aggregate amount
7on deposit under each trust indenture securing Bonds issued and
8outstanding pursuant to the Build Illinois Bond Act is
9sufficient, taking into account any future investment income,
10to fully provide, in accordance with such indenture, for the
11defeasance of or the payment of the principal of, premium, if
12any, and interest on the Bonds secured by such indenture and on
13any Bonds expected to be issued thereafter and all fees and
14costs payable with respect thereto, all as certified by the
15Director of the Bureau of the Budget (now Governor's Office of
16Management and Budget). If on the last business day of any
17month in which Bonds are outstanding pursuant to the Build
18Illinois Bond Act, the aggregate of moneys deposited in the
19Build Illinois Bond Account in the Build Illinois Fund in such
20month shall be less than the amount required to be transferred
21in such month from the Build Illinois Bond Account to the Build
22Illinois Bond Retirement and Interest Fund pursuant to Section
2313 of the Build Illinois Bond Act, an amount equal to such
24deficiency shall be immediately paid from other moneys received
25by the Department pursuant to the Tax Acts to the Build
26Illinois Fund; provided, however, that any amounts paid to the

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1Build Illinois Fund in any fiscal year pursuant to this
2sentence shall be deemed to constitute payments pursuant to
3clause (b) of the first sentence of this paragraph and shall
4reduce the amount otherwise payable for such fiscal year
5pursuant to that clause (b). The moneys received by the
6Department pursuant to this Act and required to be deposited
7into the Build Illinois Fund are subject to the pledge, claim
8and charge set forth in Section 12 of the Build Illinois Bond
9Act.
10 Subject to payment of amounts into the Build Illinois Fund
11as provided in the preceding paragraph or in any amendment
12thereto hereafter enacted, the following specified monthly
13installment of the amount requested in the certificate of the
14Chairman of the Metropolitan Pier and Exposition Authority
15provided under Section 8.25f of the State Finance Act, but not
16in excess of sums designated as "Total Deposit", shall be
17deposited in the aggregate from collections under Section 9 of
18the Use Tax Act, Section 9 of the Service Use Tax Act, Section
199 of the Service Occupation Tax Act, and Section 3 of the
20Retailers' Occupation Tax Act into the McCormick Place
21Expansion Project Fund in the specified fiscal years.
22Fiscal YearTotal Deposit
231993 $0
241994 53,000,000
251995 58,000,000

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11996 61,000,000
21997 64,000,000
31998 68,000,000
41999 71,000,000
52000 75,000,000
62001 80,000,000
72002 93,000,000
82003 99,000,000
92004103,000,000
102005108,000,000
112006113,000,000
122007119,000,000
132008126,000,000
142009132,000,000
152010139,000,000
162011146,000,000
172012153,000,000
182013161,000,000
192014170,000,000
202015179,000,000
212016189,000,000
222017199,000,000
232018210,000,000
242019221,000,000
252020233,000,000
262021246,000,000

SB2325- 107 -LRB098 08282 MRW 38384 b
12022260,000,000
22023275,000,000
32024 275,000,000
42025 275,000,000
52026 279,000,000
62027 292,000,000
72028 307,000,000
82029 322,000,000
92030 338,000,000
102031 350,000,000
112032 350,000,000
12and
13each fiscal year
14thereafter that bonds
15are outstanding under
16Section 13.2 of the
17Metropolitan Pier and
18Exposition Authority Act,
19but not after fiscal year 2060.
20 Beginning July 20, 1993 and in each month of each fiscal
21year thereafter, one-eighth of the amount requested in the
22certificate of the Chairman of the Metropolitan Pier and
23Exposition Authority for that fiscal year, less the amount
24deposited into the McCormick Place Expansion Project Fund by
25the State Treasurer in the respective month under subsection
26(g) of Section 13 of the Metropolitan Pier and Exposition

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1Authority Act, plus cumulative deficiencies in the deposits
2required under this Section for previous months and years,
3shall be deposited into the McCormick Place Expansion Project
4Fund, until the full amount requested for the fiscal year, but
5not in excess of the amount specified above as "Total Deposit",
6has been deposited.
7 Subject to payment of amounts into the Build Illinois Fund
8and the McCormick Place Expansion Project Fund pursuant to the
9preceding paragraphs or in any amendments thereto hereafter
10enacted, beginning July 1, 1993, the Department shall each
11month pay into the Illinois Tax Increment Fund 0.27% of 80% of
12the net revenue realized for the preceding month from the 6.25%
13general rate on the selling price of tangible personal
14property.
15 Subject to payment of amounts into the Build Illinois Fund
16and the McCormick Place Expansion Project Fund pursuant to the
17preceding paragraphs or in any amendments thereto hereafter
18enacted, beginning with the receipt of the first report of
19taxes paid by an eligible business and continuing for a 25-year
20period, the Department shall each month pay into the Energy
21Infrastructure Fund 80% of the net revenue realized from the
226.25% general rate on the selling price of Illinois-mined coal
23that was sold to an eligible business. For purposes of this
24paragraph, the term "eligible business" means a new electric
25generating facility certified pursuant to Section 605-332 of
26the Department of Commerce and Economic Opportunity Law of the

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1Civil Administrative Code of Illinois.
2 Of the remainder of the moneys received by the Department
3pursuant to this Act, 75% thereof shall be paid into the State
4Treasury and 25% shall be reserved in a special account and
5used only for the transfer to the Common School Fund as part of
6the monthly transfer from the General Revenue Fund in
7accordance with Section 8a of the State Finance Act.
8 The Department may, upon separate written notice to a
9taxpayer, require the taxpayer to prepare and file with the
10Department on a form prescribed by the Department within not
11less than 60 days after receipt of the notice an annual
12information return for the tax year specified in the notice.
13Such annual return to the Department shall include a statement
14of gross receipts as shown by the retailer's last Federal
15income tax return. If the total receipts of the business as
16reported in the Federal income tax return do not agree with the
17gross receipts reported to the Department of Revenue for the
18same period, the retailer shall attach to his annual return a
19schedule showing a reconciliation of the 2 amounts and the
20reasons for the difference. The retailer's annual return to the
21Department shall also disclose the cost of goods sold by the
22retailer during the year covered by such return, opening and
23closing inventories of such goods for such year, costs of goods
24used from stock or taken from stock and given away by the
25retailer during such year, payroll information of the
26retailer's business during such year and any additional

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1reasonable information which the Department deems would be
2helpful in determining the accuracy of the monthly, quarterly
3or annual returns filed by such retailer as provided for in
4this Section.
5 If the annual information return required by this Section
6is not filed when and as required, the taxpayer shall be liable
7as follows:
8 (i) Until January 1, 1994, the taxpayer shall be liable
9 for a penalty equal to 1/6 of 1% of the tax due from such
10 taxpayer under this Act during the period to be covered by
11 the annual return for each month or fraction of a month
12 until such return is filed as required, the penalty to be
13 assessed and collected in the same manner as any other
14 penalty provided for in this Act.
15 (ii) On and after January 1, 1994, the taxpayer shall
16 be liable for a penalty as described in Section 3-4 of the
17 Uniform Penalty and Interest Act.
18 The chief executive officer, proprietor, owner or highest
19ranking manager shall sign the annual return to certify the
20accuracy of the information contained therein. Any person who
21willfully signs the annual return containing false or
22inaccurate information shall be guilty of perjury and punished
23accordingly. The annual return form prescribed by the
24Department shall include a warning that the person signing the
25return may be liable for perjury.
26 The provisions of this Section concerning the filing of an

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1annual information return do not apply to a retailer who is not
2required to file an income tax return with the United States
3Government.
4 As soon as possible after the first day of each month, upon
5certification of the Department of Revenue, the Comptroller
6shall order transferred and the Treasurer shall transfer from
7the General Revenue Fund to the Motor Fuel Tax Fund an amount
8equal to 1.7% of 80% of the net revenue realized under this Act
9for the second preceding month. Beginning April 1, 2000, this
10transfer is no longer required and shall not be made.
11 Net revenue realized for a month shall be the revenue
12collected by the State pursuant to this Act, less the amount
13paid out during that month as refunds to taxpayers for
14overpayment of liability.
15 For greater simplicity of administration, manufacturers,
16importers and wholesalers whose products are sold at retail in
17Illinois by numerous retailers, and who wish to do so, may
18assume the responsibility for accounting and paying to the
19Department all tax accruing under this Act with respect to such
20sales, if the retailers who are affected do not make written
21objection to the Department to this arrangement.
22 Any person who promotes, organizes, provides retail
23selling space for concessionaires or other types of sellers at
24the Illinois State Fair, DuQuoin State Fair, county fairs,
25local fairs, art shows, flea markets and similar exhibitions or
26events, including any transient merchant as defined by Section

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12 of the Transient Merchant Act of 1987, is required to file a
2report with the Department providing the name of the merchant's
3business, the name of the person or persons engaged in
4merchant's business, the permanent address and Illinois
5Retailers Occupation Tax Registration Number of the merchant,
6the dates and location of the event and other reasonable
7information that the Department may require. The report must be
8filed not later than the 20th day of the month next following
9the month during which the event with retail sales was held.
10Any person who fails to file a report required by this Section
11commits a business offense and is subject to a fine not to
12exceed $250.
13 Any person engaged in the business of selling tangible
14personal property at retail as a concessionaire or other type
15of seller at the Illinois State Fair, county fairs, art shows,
16flea markets and similar exhibitions or events, or any
17transient merchants, as defined by Section 2 of the Transient
18Merchant Act of 1987, may be required to make a daily report of
19the amount of such sales to the Department and to make a daily
20payment of the full amount of tax due. The Department shall
21impose this requirement when it finds that there is a
22significant risk of loss of revenue to the State at such an
23exhibition or event. Such a finding shall be based on evidence
24that a substantial number of concessionaires or other sellers
25who are not residents of Illinois will be engaging in the
26business of selling tangible personal property at retail at the

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1exhibition or event, or other evidence of a significant risk of
2loss of revenue to the State. The Department shall notify
3concessionaires and other sellers affected by the imposition of
4this requirement. In the absence of notification by the
5Department, the concessionaires and other sellers shall file
6their returns as otherwise required in this Section.
7(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898,
8eff. 5-27-10; 96-1012, eff. 7-7-10; 97-95, eff. 7-12-11;
997-333, eff. 8-12-11.)
10 Section 30. The Firearm Owners Identification Card Act is
11amended by changing Sections 4 and 8 and by adding Sections 4.3
12and 4.5 as follows:
13 (430 ILCS 65/4) (from Ch. 38, par. 83-4)
14 Sec. 4. (a) Each applicant for a Firearm Owner's
15Identification Card must:
16 (1) Make application on blank forms prepared and
17 furnished at convenient locations throughout the State by
18 the Department of State Police, or by electronic means, if
19 and when made available by the Department of State Police;
20 and
21 (2) Submit evidence to the Department of State Police
22 that:
23 (i) He or she is 21 years of age or over, or if he
24 or she is under 21 years of age that he or she has the

SB2325- 114 -LRB098 08282 MRW 38384 b
1 written consent of his or her parent or legal guardian
2 to possess and acquire firearms and firearm ammunition
3 and that he or she has never been convicted of a
4 misdemeanor other than a traffic offense or adjudged
5 delinquent, provided, however, that such parent or
6 legal guardian is not an individual prohibited from
7 having a Firearm Owner's Identification Card and files
8 an affidavit with the Department as prescribed by the
9 Department stating that he or she is not an individual
10 prohibited from having a Card;
11 (ii) He or she has not been convicted of a felony
12 under the laws of this or any other jurisdiction;
13 (iii) He or she is not addicted to narcotics;
14 (iv) He or she has not been a patient in a mental
15 institution within the past 5 years and he or she has
16 not been adjudicated as a mental defective;
17 (v) He or she is not intellectually disabled;
18 (vi) He or she is not an alien who is unlawfully
19 present in the United States under the laws of the
20 United States;
21 (vii) He or she is not subject to an existing order
22 of protection prohibiting him or her from possessing a
23 firearm;
24 (viii) He or she has not been convicted within the
25 past 5 years of battery, assault, aggravated assault,
26 violation of an order of protection, or a substantially

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

SB2325- 116 -LRB098 08282 MRW 38384 b
1 (1) admitted to the United States for lawful
2 hunting or sporting purposes;
3 (2) an official representative of a foreign
4 government who is:
5 (A) accredited to the United States
6 Government or the Government's mission to an
7 international organization having its
8 headquarters in the United States; or
9 (B) en route to or from another country to
10 which that alien is accredited;
11 (3) an official of a foreign government or
12 distinguished foreign visitor who has been so
13 designated by the Department of State;
14 (4) a foreign law enforcement officer of a
15 friendly foreign government entering the United
16 States on official business; or
17 (5) one who has received a waiver from the
18 Attorney General of the United States pursuant to
19 18 U.S.C. 922(y)(3);
20 (xii) He or she is not a minor subject to a
21 petition filed under Section 5-520 of the Juvenile
22 Court Act of 1987 alleging that the minor is a
23 delinquent minor for the commission of an offense that
24 if committed by an adult would be a felony;
25 (xiii) He or she is not an adult who had been
26 adjudicated a delinquent minor under the Juvenile

SB2325- 117 -LRB098 08282 MRW 38384 b
1 Court Act of 1987 for the commission of an offense that
2 if committed by an adult would be a felony; and
3 (xiv) He or she is a resident of the State of
4 Illinois; and
5 (xv) He or she has successfully completed a firearm
6 safety training course approved by the Department of
7 State Police, if required under Section 4.3 of this
8 Act, as evidenced by submission of a Firearm Safety
9 Certificate; and
10 (3) Upon request by the Department of State Police,
11 sign a release on a form prescribed by the Department of
12 State Police waiving any right to confidentiality and
13 requesting the disclosure to the Department of State Police
14 of limited mental health institution admission information
15 from another state, the District of Columbia, any other
16 territory of the United States, or a foreign nation
17 concerning the applicant for the sole purpose of
18 determining whether the applicant is or was a patient in a
19 mental health institution and disqualified because of that
20 status from receiving a Firearm Owner's Identification
21 Card. No mental health care or treatment records may be
22 requested. The information received shall be destroyed
23 within one year of receipt.
24 (a-5) Each applicant for a Firearm Owner's Identification
25Card who is over the age of 18 shall furnish to the Department
26of State Police either his or her Illinois driver's license

SB2325- 118 -LRB098 08282 MRW 38384 b
1number or Illinois Identification Card number, except as
2provided in subsection (a-10).
3 (a-10) Each applicant for a Firearm Owner's Identification
4Card, who is employed as a law enforcement officer, an armed
5security officer in Illinois, or by the United States Military
6permanently assigned in Illinois and who is not an Illinois
7resident, shall furnish to the Department of State Police his
8or her driver's license number or state identification card
9number from his or her state of residence. The Department of
10State Police may promulgate rules to enforce the provisions of
11this subsection (a-10).
12 (a-15) If an applicant applying for a Firearm Owner's
13Identification Card moves from the residence address named in
14the application, he or she shall immediately notify in a form
15and manner prescribed by the Department of State Police of that
16change of address.
17 (a-20) Each applicant for a Firearm Owner's Identification
18Card shall furnish to the Department of State Police his or her
19photograph. An applicant who is 21 years of age or older
20seeking a religious exemption to the photograph requirement
21must furnish with the application an approved copy of United
22States Department of the Treasury Internal Revenue Service Form
234029. In lieu of a photograph, an applicant regardless of age
24seeking a religious exemption to the photograph requirement
25shall submit fingerprints on a form and manner prescribed by
26the Department with his or her application.

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1 (b) Each application form shall include the following
2statement printed in bold type: "Warning: Entering false
3information on an application for a Firearm Owner's
4Identification Card is punishable as a Class 2 felony in
5accordance with subsection (d-5) of Section 14 of the Firearm
6Owners Identification Card Act.".
7 (c) Upon such written consent, pursuant to Section 4,
8paragraph (a)(2)(i), the parent or legal guardian giving the
9consent shall be liable for any damages resulting from the
10applicant's use of firearms or firearm ammunition.
11(Source: P.A. 97-158, eff. 1-1-12; 97-227, eff. 1-1-12; 97-813,
12eff. 7-13-12; 97-1131, eff. 1-1-13.)
13 (430 ILCS 65/4.3 new)
14 Sec. 4.3. Firearm training.
15 (a) A person applying for issuance or renewal of a Firearm
16Owner's Identification Card, in addition to the other
17requirements of this Act, shall prior to application
18successfully complete a firearm safety training course
19approved by the Department of State Police and submit a Firearm
20Safety Certificate evidencing successful completion of the
21course with his or her application.
22 (b) The following persons are exempt from the firearm
23safety training requirement for application and renewal:
24 (1) a person lawfully possessing a Firearm Owner's
25 Identification Card on June 1, 1998;

SB2325- 120 -LRB098 08282 MRW 38384 b
1 (2) a member of the Armed Forces of the United States,
2 including the Reserve and the National Guard or a member
3 who has been honorably discharged from the Armed Forces of
4 the United States;
5 (3) a duly authorized law enforcement officer; and
6 (4) a person who has previously been issued a Firearm
7 Safety Certificate.
8 (c) The Department of State Police shall adopt rules for
9the issuance and form of Firearm Safety Certificates required
10under this Section and training requirements. The Department
11shall certify firearm safety instructors and approve firearm
12safety training course curriculum. The certification of
13instructors shall be for a period of 10 years, unless revoked
14for unsuitability in the discretion of the Department. The
15Department may impose a fee up to $50 for issuance of a Firearm
16Training Certificate to offset costs of issuance and
17certification under this Section. Firearm safety training
18instructors may be any person certified by a nationally
19recognized organization that fosters safety in firearms, or any
20other person the Department determines to be competent to give
21instruction in firearm safety training. Applicants for
22certification as instructors shall meet all other requirements
23of this Act and any other law regarding firearm possession.
24Approval of course curriculum requires instruction and
25training involving:
26 (1) the safe use, handling, and storage of firearms;

SB2325- 121 -LRB098 08282 MRW 38384 b
1 (2) methods of securing and childproofing firearms;
2 (3) laws relating to the possession, transportation,
3 and storage of firearms;
4 (4) knowledge of operation, potential dangers, and
5 basic competency in the ownership and use of firearms;
6 (5) a minimum of at least 5 hours of live discharge of
7 firearms at an approved gun club or shooting range,
8 including discharge of at least 50 rounds of ammunition;
9 and
10 (6) a written test on subject matter covered.
11 (d) A certified firearm safety instructor may issue a
12Firearm Safety Certificate to any person who successfully
13completes the requirements of an approved firearm safety
14training course by correctly answering 70% of test questions
15and demonstrates competent firearm use in range work. No
16instructor shall issue a Firearm Safety Certificate to any
17person failing to meet the minimum requirements of the course,
18including competency in the use of firearms. A certified
19instructor shall forward to the Department the names of persons
20receiving a Firearm Safety Certificate.
21 (e) A person who knowingly submits a false or fictitious
22Firearm Safety Certificate with an application for issuance or
23renewal or who issues a Firearm Safety Certificate to a person
24failing to successfully complete the firearm training
25requirements is guilty of a Class A misdemeanor and shall be
26fined not less than $1,000 or more than $5,000.

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

SB2325- 123 -LRB098 08282 MRW 38384 b
1 (b) A person under 21 years of age who does not have the
2written consent of his parent or guardian to acquire and
3possess firearms and firearm ammunition, or whose parent or
4guardian has revoked such written consent, or where such parent
5or guardian does not qualify to have a Firearm Owner's
6Identification Card;
7 (c) A person convicted of a felony under the laws of this
8or any other jurisdiction;
9 (d) A person addicted to narcotics;
10 (e) A person who has been a patient of a mental institution
11within the past 5 years or has been adjudicated as a mental
12defective;
13 (f) A person whose mental condition is of such a nature
14that it poses a clear and present danger to the applicant, any
15other person or persons or the community;
16 For the purposes of this Section, "mental condition" means
17a state of mind manifested by violent, suicidal, threatening or
18assaultive behavior.
19 (g) A person who is intellectually disabled;
20 (h) A person who intentionally makes a false statement in
21the Firearm Owner's Identification Card application;
22 (i) An alien who is unlawfully present in the United States
23under the laws of the United States;
24 (i-5) An alien who has been admitted to the United States
25under a non-immigrant visa (as that term is defined in Section
26101(a)(26) of the Immigration and Nationality Act (8 U.S.C.

SB2325- 124 -LRB098 08282 MRW 38384 b
11101(a)(26))), except that this subsection (i-5) does not apply
2to any alien who has been lawfully admitted to the United
3States under a non-immigrant visa if that alien is:
4 (1) admitted to the United States for lawful hunting or
5 sporting purposes;
6 (2) an official representative of a foreign government
7 who is:
8 (A) accredited to the United States Government or
9 the Government's mission to an international
10 organization having its headquarters in the United
11 States; or
12 (B) en route to or from another country to which
13 that alien is accredited;
14 (3) an official of a foreign government or
15 distinguished foreign visitor who has been so designated by
16 the Department of State;
17 (4) a foreign law enforcement officer of a friendly
18 foreign government entering the United States on official
19 business; or
20 (5) one who has received a waiver from the Attorney
21 General of the United States pursuant to 18 U.S.C.
22 922(y)(3);
23 (j) (Blank);
24 (k) A person who has been convicted within the past 5 years
25of battery, assault, aggravated assault, violation of an order
26of protection, or a substantially similar offense in another

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1jurisdiction, in which a firearm was used or possessed;
2 (l) A person who has been convicted of domestic battery,
3aggravated domestic battery, or a substantially similar
4offense in another jurisdiction committed before, on or after
5January 1, 2012 (the effective date of Public Act 97-158). If
6the applicant or person who has been previously issued a
7Firearm Owner's Identification Card under this Act knowingly
8and intelligently waives the right to have an offense described
9in this paragraph (l) tried by a jury, and by guilty plea or
10otherwise, results in a conviction for an offense in which a
11domestic relationship is not a required element of the offense
12but in which a determination of the applicability of 18 U.S.C.
13922(g)(9) is made under Section 112A-11.1 of the Code of
14Criminal Procedure of 1963, an entry by the court of a judgment
15of conviction for that offense shall be grounds for denying an
16application for and for revoking and seizing a Firearm Owner's
17Identification Card previously issued to the person under this
18Act;
19 (m) (Blank);
20 (n) A person who is prohibited from acquiring or possessing
21firearms or firearm ammunition by any Illinois State statute or
22by federal law;
23 (o) A minor subject to a petition filed under Section 5-520
24of the Juvenile Court Act of 1987 alleging that the minor is a
25delinquent minor for the commission of an offense that if
26committed by an adult would be a felony;

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1 (p) An adult who had been adjudicated a delinquent minor
2under the Juvenile Court Act of 1987 for the commission of an
3offense that if committed by an adult would be a felony; or
4 (q) A person who is not a resident of the State of
5Illinois, except as provided in subsection (a-10) of Section 4.
6 (r) The Department of State Police shall revoke and seize a
7Firearm Owner's Identification Card previously issued under
8this Act if the Department finds that the person to whom the
9card was issued possesses or acquires a firearm and does not
10submit evidence to the Department of State Police that he or
11she has been issued in his or her name a liability insurance
12policy in the amount of at least $1,000,000 specifically
13covering any damages resulting from negligent or willful acts
14involving the use of the firearm while it is owned by the
15person.
16(Source: P.A. 96-701, eff. 1-1-10; 97-158, eff. 1-1-12; 97-227,
17eff. 1-1-12; 97-813, eff. 7-13-12; 97-1131, eff. 1-1-13.)
18 Section 35. The Criminal Code of 2012 is amended by
19changing Sections 24-1, 24-1.2, 24-1.6, 24-3, 24-3.3, and
2024.8-5 and by adding Sections 24-3.1A and 24.8-2.5 as follows:
21 (720 ILCS 5/24-1) (from Ch. 38, par. 24-1)
22 Sec. 24-1. Unlawful Use of Weapons.
23 (a) A person commits the offense of unlawful use of weapons
24when he knowingly:

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1 (1) Sells, manufactures, purchases, possesses or
2 carries any bludgeon, black-jack, slung-shot, sand-club,
3 sand-bag, metal knuckles or other knuckle weapon
4 regardless of its composition, throwing star, or any knife,
5 commonly referred to as a switchblade knife, which has a
6 blade that opens automatically by hand pressure applied to
7 a button, spring or other device in the handle of the
8 knife, or a ballistic knife, which is a device that propels
9 a knifelike blade as a projectile by means of a coil
10 spring, elastic material or compressed gas; or
11 (2) Carries or possesses with intent to use the same
12 unlawfully against another, a dagger, dirk, billy,
13 dangerous knife, razor, stiletto, broken bottle or other
14 piece of glass, stun gun or taser or any other dangerous or
15 deadly weapon or instrument of like character; or
16 (3) Carries on or about his person or in any vehicle, a
17 tear gas gun projector or bomb or any object containing
18 noxious liquid gas or substance, other than an object
19 containing a non-lethal noxious liquid gas or substance
20 designed solely for personal defense carried by a person 18
21 years of age or older; or
22 (4) Carries or possesses in any vehicle or concealed on
23 or about his person except when on his land or in his own
24 abode, legal dwelling, or fixed place of business, or on
25 the land or in the legal dwelling of another person as an
26 invitee with that person's permission, any pistol,

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1 revolver, stun gun or taser or other firearm, except that
2 this subsection (a) (4) does not apply to or affect
3 transportation of weapons that meet one of the following
4 conditions:
5 (i) are broken down in a non-functioning state; or
6 (ii) are not immediately accessible; or
7 (iii) are unloaded and enclosed in a case, firearm
8 carrying box, shipping box, or other container by a
9 person who has been issued a currently valid Firearm
10 Owner's Identification Card; or
11 (5) Sets a spring gun; or
12 (6) Possesses any device or attachment of any kind
13 designed, used or intended for use in silencing the report
14 of any firearm; or
15 (7) Sells, manufactures, purchases, possesses or
16 carries:
17 (i) a machine gun, which shall be defined for the
18 purposes of this subsection as any weapon, which
19 shoots, is designed to shoot, or can be readily
20 restored to shoot, automatically more than one shot
21 without manually reloading by a single function of the
22 trigger, including the frame or receiver of any such
23 weapon, or sells, manufactures, purchases, possesses,
24 or carries any combination of parts designed or
25 intended for use in converting any weapon into a
26 machine gun, or any combination or parts from which a

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

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

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

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1 of wood or other man-made material.
2 (b) Sentence. A person convicted of a violation of
3subsection 24-1(a)(1) through (5), subsection 24-1(a)(10),
4subsection 24-1(a)(11), or subsection 24-1(a)(13) commits a
5Class A misdemeanor. A person convicted of a violation of
6subsection 24-1(a)(8) or 24-1(a)(9) commits a Class 4 felony; a
7person convicted of a violation of subsection 24-1(a)(6) or
824-1(a)(7)(ii) or (iii) commits a Class 3 felony. A person
9convicted of a violation of subsection 24-1(a)(7)(i) commits a
10Class 2 felony and shall be sentenced to a term of imprisonment
11of not less than 3 years and not more than 7 years, unless the
12weapon is possessed in the passenger compartment of a motor
13vehicle as defined in Section 1-146 of the Illinois Vehicle
14Code, or on the person, while the weapon is loaded, in which
15case it shall be a Class X felony. A person convicted of a
16second or subsequent violation of subsection 24-1(a)(4),
1724-1(a)(8), 24-1(a)(9), or 24-1(a)(10) commits a Class 2 3
18felony. The possession of each weapon in violation of this
19Section constitutes a single and separate violation.
20 (c) Violations in specific places.
21 (1) A person who violates subsection 24-1(a)(6) or
22 24-1(a)(7) in any school, regardless of the time of day or
23 the time of year, in residential property owned, operated
24 or managed by a public housing agency or leased by a public
25 housing agency as part of a scattered site or mixed-income
26 development, in a public park, in a courthouse, on the real

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

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

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

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1 (5) For the purposes of this subsection (c), "public
2 transportation agency" means a public or private agency
3 that provides for the transportation or conveyance of
4 persons by means available to the general public, except
5 for transportation by automobiles not used for conveyance
6 of the general public as passengers; and "public
7 transportation facility" means a terminal or other place
8 where one may obtain public transportation.
9 (d) The presence in an automobile other than a public
10omnibus of any weapon, instrument or substance referred to in
11subsection (a)(7) is prima facie evidence that it is in the
12possession of, and is being carried by, all persons occupying
13such automobile at the time such weapon, instrument or
14substance is found, except under the following circumstances:
15(i) if such weapon, instrument or instrumentality is found upon
16the person of one of the occupants therein; or (ii) if such
17weapon, instrument or substance is found in an automobile
18operated for hire by a duly licensed driver in the due, lawful
19and proper pursuit of his trade, then such presumption shall
20not apply to the driver.
21 (e) Exemptions. Crossbows, Common or Compound bows and
22Underwater Spearguns are exempted from the definition of
23ballistic knife as defined in paragraph (1) of subsection (a)
24of this Section.
25(Source: P.A. 95-331, eff. 8-21-07; 95-809, eff. 1-1-09;
2695-885, eff. 1-1-09; 96-41, eff. 1-1-10; 96-328, eff. 8-11-09;

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196-742, eff. 8-25-09; 96-1000, eff. 7-2-10.)
2 (720 ILCS 5/24-1.2) (from Ch. 38, par. 24-1.2)
3 Sec. 24-1.2. Aggravated discharge of a firearm.
4 (a) A person commits aggravated discharge of a firearm when
5he or she knowingly or intentionally:
6 (1) Discharges a firearm at or into a building he or
7 she knows or reasonably should know to be occupied and the
8 firearm is discharged from a place or position outside that
9 building;
10 (2) Discharges a firearm in the direction of another
11 person or in the direction of a vehicle he or she knows or
12 reasonably should know to be occupied by a person;
13 (3) Discharges a firearm in the direction of a person
14 he or she knows to be a peace officer, a community policing
15 volunteer, a correctional institution employee, or a
16 fireman while the officer, volunteer, employee or fireman
17 is engaged in the execution of any of his or her official
18 duties, or to prevent the officer, volunteer, employee or
19 fireman from performing his or her official duties, or in
20 retaliation for the officer, volunteer, employee or
21 fireman performing his or her official duties;
22 (4) Discharges a firearm in the direction of a vehicle
23 he or she knows to be occupied by a peace officer, a person
24 summoned or directed by a peace officer, a correctional
25 institution employee or a fireman while the officer,

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

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

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

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

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1 the corporate limits of a city, village or incorporated
2 town, except when an invitee thereon or therein, for the
3 purpose of the display of such weapon or the lawful
4 commerce in weapons, or except when on his or her own land
5 or in his or her own abode, legal dwelling, or fixed place
6 of business, or on the land or in the legal dwelling of
7 another person as an invitee with that person's permission,
8 any pistol, revolver, stun gun or taser or other firearm;
9 and
10 (3) One of the following factors is present:
11 (A) the firearm possessed was uncased, loaded and
12 immediately accessible at the time of the offense; or
13 (B) the firearm possessed was uncased, unloaded
14 and the ammunition for the weapon was immediately
15 accessible at the time of the offense; or
16 (C) the person possessing the firearm has not been
17 issued a currently valid Firearm Owner's
18 Identification Card; or
19 (D) the person possessing the weapon was
20 previously adjudicated a delinquent minor under the
21 Juvenile Court Act of 1987 for an act that if committed
22 by an adult would be a felony; or
23 (E) the person possessing the weapon was engaged in
24 a misdemeanor violation of the Cannabis Control Act, in
25 a misdemeanor violation of the Illinois Controlled
26 Substances Act, or in a misdemeanor violation of the

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1 Methamphetamine Control and Community Protection Act;
2 or
3 (F) (blank); or
4 (G) the person possessing the weapon had a order of
5 protection issued against him or her within the
6 previous 2 years; or
7 (H) the person possessing the weapon was engaged in
8 the commission or attempted commission of a
9 misdemeanor involving the use or threat of violence
10 against the person or property of another; or
11 (I) the person possessing the weapon was under 21
12 years of age and in possession of a handgun as defined
13 in Section 24-3, unless the person under 21 is engaged
14 in lawful activities under the Wildlife Code or
15 described in subsection 24-2(b)(1), (b)(3), or
16 24-2(f).
17 (b) "Stun gun or taser" as used in this Section has the
18same definition given to it in Section 24-1 of this Code.
19 (c) This Section does not apply to or affect the
20transportation or possession of weapons that:
21 (i) are broken down in a non-functioning state; or
22 (ii) are not immediately accessible; or
23 (iii) are unloaded and enclosed in a case, firearm
24 carrying box, shipping box, or other container by a
25 person who has been issued a currently valid Firearm
26 Owner's Identification Card.

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1 (d) Sentence.
2 (1) Aggravated unlawful use of a weapon is a Class 3 4
3 felony; a second or subsequent offense is a Class 2 felony
4 for which the person shall be sentenced to a term of
5 imprisonment of not less than 4 3 years and not more than
6 10 7 years.
7 (2) Except as otherwise provided in paragraphs (3) and
8 (4) of this subsection (d), a first offense of aggravated
9 unlawful use of a weapon committed with a firearm by a
10 person 18 years of age or older where the factors listed in
11 both items (A) and (C) of paragraph (3) of subsection (a)
12 are present is a Class 3 4 felony, for which the person
13 shall be sentenced to a term of imprisonment of not less
14 than one year and not more than 3 years.
15 (3) Aggravated unlawful use of a weapon by a person who
16 has been previously convicted of a felony in this State or
17 another jurisdiction is a Class 2 felony for which the
18 person shall be sentenced to a term of imprisonment of not
19 less than 5 3 years and not more than 10 7 years.
20 (4) Aggravated unlawful use of a weapon while wearing
21 or in possession of body armor as defined in Section 33F-1
22 by a person who has not been issued a valid Firearms
23 Owner's Identification Card in accordance with Section 5 of
24 the Firearm Owners Identification Card Act is a Class X
25 felony.
26 (e) The possession of each firearm in violation of this

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1Section constitutes a single and separate violation.
2(Source: P.A. 95-331, eff. 8-21-07; 96-742, eff. 8-25-09;
396-829, eff. 12-3-09; 96-1107, eff. 1-1-11.)
4 (720 ILCS 5/24-3) (from Ch. 38, par. 24-3)
5 Sec. 24-3. Unlawful sale or delivery of firearms.
6 (A) A person commits the offense of unlawful sale or
7delivery of firearms when he or she knowingly does any of the
8following:
9 (a) Sells or gives any firearm of a size which may be
10 concealed upon the person to any person under 18 years of
11 age.
12 (b) Sells or gives any firearm to a person under 21
13 years of age who has been convicted of a misdemeanor other
14 than a traffic offense or adjudged delinquent.
15 (c) Sells or gives any firearm to any narcotic addict.
16 (d) Sells or gives any firearm to any person who has
17 been convicted of a felony under the laws of this or any
18 other jurisdiction.
19 (e) Sells or gives any firearm to any person who has
20 been a patient in a mental hospital within the past 5
21 years.
22 (f) Sells or gives any firearms to any person who is
23 intellectually disabled.
24 (g) Delivers any firearm of a size which may be
25 concealed upon the person, incidental to a sale, without

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1 withholding delivery of such firearm for at least 72 hours
2 after application for its purchase has been made, or
3 delivers any rifle, shotgun or other long gun, or a stun
4 gun or taser, incidental to a sale, without withholding
5 delivery of such rifle, shotgun or other long gun, or a
6 stun gun or taser for at least 24 hours after application
7 for its purchase has been made. However, this paragraph (g)
8 does not apply to: (1) the sale of a firearm to a law
9 enforcement officer if the seller of the firearm knows that
10 the person to whom he or she is selling the firearm is a
11 law enforcement officer or the sale of a firearm to a
12 person who desires to purchase a firearm for use in
13 promoting the public interest incident to his or her
14 employment as a bank guard, armed truck guard, or other
15 similar employment; (2) a mail order sale of a firearm to a
16 nonresident of Illinois under which the firearm is mailed
17 to a point outside the boundaries of Illinois; (3) the sale
18 of a firearm to a nonresident of Illinois while at a
19 firearm showing or display recognized by the Illinois
20 Department of State Police; or (4) the sale of a firearm to
21 a dealer licensed as a federal firearms dealer under
22 Section 923 of the federal Gun Control Act of 1968 (18
23 U.S.C. 923). For purposes of this paragraph (g),
24 "application" means when the buyer and seller reach an
25 agreement to purchase a firearm.
26 (h) While holding any license as a dealer, importer,

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

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

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1 or terrorism.
2 (k) Sells or transfers ownership of a firearm to a
3 person who does not display to the seller or transferor of
4 the firearm a currently valid Firearm Owner's
5 Identification Card that has previously been issued in the
6 transferee's name by the Department of State Police under
7 the provisions of the Firearm Owners Identification Card
8 Act. This paragraph (k) does not apply to the transfer of a
9 firearm to a person who is exempt from the requirement of
10 possessing a Firearm Owner's Identification Card under
11 Section 2 of the Firearm Owners Identification Card Act.
12 For the purposes of this Section, a currently valid Firearm
13 Owner's Identification Card means (i) a Firearm Owner's
14 Identification Card that has not expired or (ii) if the
15 transferor is licensed as a federal firearms dealer under
16 Section 923 of the federal Gun Control Act of 1968 (18
17 U.S.C. 923), an approval number issued in accordance with
18 Section 3.1 of the Firearm Owners Identification Card Act
19 shall be proof that the Firearm Owner's Identification Card
20 was valid.
21 (l) Not being entitled to the possession of a firearm,
22 delivers the firearm, knowing it to have been stolen or
23 converted. It may be inferred that a person who possesses a
24 firearm with knowledge that its serial number has been
25 removed or altered has knowledge that the firearm is stolen
26 or converted.

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1 (B) Paragraph (h) of subsection (A) does not include
2firearms sold within 6 months after enactment of Public Act
378-355 (approved August 21, 1973, effective October 1, 1973),
4nor is any firearm legally owned or possessed by any citizen or
5purchased by any citizen within 6 months after the enactment of
6Public Act 78-355 subject to confiscation or seizure under the
7provisions of that Public Act. Nothing in Public Act 78-355
8shall be construed to prohibit the gift or trade of any firearm
9if that firearm was legally held or acquired within 6 months
10after the enactment of that Public Act.
11 (B-5) As used in this Section, "sells or gives" means the
12actual or attempted transfer of a firearm, with or without
13consideration, but does not include the lease of a firearm, if
14the firearm is to be used on the lessor's premises, and does
15not include any transfer of possession when the transferor
16maintains supervision and control over the firearm.
17 (B-10) It is an affirmative defense to a violation of
18paragraph (i-5) of subsection (A) that the sales or giving with
19intent to transfer of a firearm was to a transferee who
20received the firearm as an heir, legatee, or beneficiary of or
21in a similar capacity to a deceased person who had owned the
22firearm. Nothing in this paragraph (B-10) makes lawful any
23transfer or possession with intent to transfer of a firearm, or
24any other possession or use of a firearm, in violation of any
25law, other than paragraph (i-5) of subsection (A), or in
26violation of any municipal or county ordinance.

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1 (C) Sentence.
2 (1) Any person convicted of unlawful sale or delivery
3 of firearms in violation of paragraph (c), (e), (f), (g),
4 or (h) of subsection (A) commits a Class 4 felony. A person
5 convicted of a violation of subsection (i-5) of subsection
6 (A) of this Section commits a Class A misdemeanor for a
7 first offense and a Class 4 felony for a second or
8 subsequent offense.
9 (2) Any person convicted of unlawful sale or delivery
10 of firearms in violation of paragraph (b) or (i) of
11 subsection (A) commits a Class 3 felony.
12 (3) Any person convicted of unlawful sale or delivery
13 of firearms in violation of paragraph (a) of subsection (A)
14 commits a Class 2 felony.
15 (4) Any person convicted of unlawful sale or delivery
16 of firearms in violation of paragraph (a), (b), or (i) of
17 subsection (A) in any school, on the real property
18 comprising a school, within 1,000 feet of the real property
19 comprising a school, at a school related activity, or on or
20 within 1,000 feet of any conveyance owned, leased, or
21 contracted by a school or school district to transport
22 students to or from school or a school related activity,
23 regardless of the time of day or time of year at which the
24 offense was committed, commits a Class 1 felony. Any person
25 convicted of a second or subsequent violation of unlawful
26 sale or delivery of firearms in violation of paragraph (a),

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1 (b), or (i) of subsection (A) in any school, on the real
2 property comprising a school, within 1,000 feet of the real
3 property comprising a school, at a school related activity,
4 or on or within 1,000 feet of any conveyance owned, leased,
5 or contracted by a school or school district to transport
6 students to or from school or a school related activity,
7 regardless of the time of day or time of year at which the
8 offense was committed, commits a Class 1 felony for which
9 the sentence shall be a term of imprisonment of no less
10 than 7 5 years and no more than 15 years.
11 (5) Any person convicted of unlawful sale or delivery
12 of firearms in violation of paragraph (a) or (i) of
13 subsection (A) in residential property owned, operated, or
14 managed by a public housing agency or leased by a public
15 housing agency as part of a scattered site or mixed-income
16 development, in a public park, in a courthouse, on
17 residential property owned, operated, or managed by a
18 public housing agency or leased by a public housing agency
19 as part of a scattered site or mixed-income development, on
20 the real property comprising any public park, on the real
21 property comprising any courthouse, or on any public way
22 within 1,000 feet of the real property comprising any
23 public park, courthouse, or residential property owned,
24 operated, or managed by a public housing agency or leased
25 by a public housing agency as part of a scattered site or
26 mixed-income development commits a Class 2 felony.

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1 (6) Any person convicted of unlawful sale or delivery
2 of firearms in violation of paragraph (j) of subsection (A)
3 commits a Class A misdemeanor. A second or subsequent
4 violation is a Class 4 felony.
5 (7) Any person convicted of unlawful sale or delivery
6 of firearms in violation of paragraph (k) of subsection (A)
7 commits a Class 4 felony. A third or subsequent conviction
8 for a violation of paragraph (k) of subsection (A) is a
9 Class 1 felony.
10 (8) A person 18 years of age or older convicted of
11 unlawful sale or delivery of firearms in violation of
12 paragraph (a) or (i) of subsection (A), when the firearm
13 that was sold or given to another person under 18 years of
14 age was used in the commission of or attempt to commit a
15 forcible felony, shall be fined or imprisoned, or both, not
16 to exceed the maximum provided for the most serious
17 forcible felony so committed or attempted by the person
18 under 18 years of age who was sold or given the firearm.
19 (9) Any person convicted of unlawful sale or delivery
20 of firearms in violation of paragraph (d) of subsection (A)
21 commits a Class 3 felony.
22 (10) Any person convicted of unlawful sale or delivery
23 of firearms in violation of paragraph (l) of subsection (A)
24 commits a Class 2 felony if the delivery is of one firearm.
25 Any person convicted of unlawful sale or delivery of
26 firearms in violation of paragraph (l) of subsection (A)

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1 commits a Class 1 felony if the delivery is of not less
2 than 2 and not more than 5 firearms at the same time or
3 within a one year period. Any person convicted of unlawful
4 sale or delivery of firearms in violation of paragraph (l)
5 of subsection (A) commits a Class X felony for which he or
6 she shall be sentenced to a term of imprisonment of not
7 less than 6 years and not more than 30 years if the
8 delivery is of not less than 6 and not more than 10
9 firearms at the same time or within a 2 year period. Any
10 person convicted of unlawful sale or delivery of firearms
11 in violation of paragraph (l) of subsection (A) commits a
12 Class X felony for which he or she shall be sentenced to a
13 term of imprisonment of not less than 6 years and not more
14 than 40 years if the delivery is of not less than 11 and
15 not more than 20 firearms at the same time or within a 3
16 year period. Any person convicted of unlawful sale or
17 delivery of firearms in violation of paragraph (l) of
18 subsection (A) commits a Class X felony for which he or she
19 shall be sentenced to a term of imprisonment of not less
20 than 6 years and not more than 50 years if the delivery is
21 of not less than 21 and not more than 30 firearms at the
22 same time or within a 4 year period. Any person convicted
23 of unlawful sale or delivery of firearms in violation of
24 paragraph (l) of subsection (A) commits a Class X felony
25 for which he or she shall be sentenced to a term of
26 imprisonment of not less than 6 years and not more than 60

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1 years if the delivery is of 31 or more firearms at the same
2 time or within a 5 year period.
3 (D) For purposes of this Section:
4 "School" means a public or private elementary or secondary
5school, community college, college, or university.
6 "School related activity" means any sporting, social,
7academic, or other activity for which students' attendance or
8participation is sponsored, organized, or funded in whole or in
9part by a school or school district.
10 (E) A prosecution for a violation of paragraph (k) of
11subsection (A) of this Section may be commenced within 6 years
12after the commission of the offense. A prosecution for a
13violation of this Section other than paragraph (g) of
14subsection (A) of this Section may be commenced within 5 years
15after the commission of the offense defined in the particular
16paragraph.
17(Source: P.A. 96-190, eff. 1-1-10; 97-227, eff. 1-1-12; 97-347,
18eff. 1-1-12; 97-813, eff. 7-13-12.)
19 (720 ILCS 5/24-3.1A new)
20 Sec. 24-3.1A. Unlawful acquisition of firearms.
21 (a) Except as exempted in subsections (b) and (c), it is
22unlawful for any person other than a person holding a license
23under the Federal Gun Control Act of 1968, as amended, to
24acquire more than one firearm within any 30-day period.
25 (b) Acquisitions in excess of one firearm within a 30-day

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1period may be made upon completion of an enhanced background
2check, as described in this Section, by special application to
3the Department of State Police listing the number and type of
4firearms to be acquired and transferred for lawful business or
5personal use, in a collector series, for collections, as a bulk
6purchase from estate sales, and for similar purposes. The
7application must be signed under oath by the applicant on forms
8provided by the Department of State Police, must state the
9purpose for the acquisition above the limit, and must require
10satisfactory proof of residency and identity. The application
11is in addition to the firearms transfer report required by the
12Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF). The
13Director of State Police shall adopt rules, under the Illinois
14Administrative Procedure Act, for the implementation of an
15application process for acquisitions of firearms above the
16limit.
17 Upon being satisfied that these requirements have been met,
18the Department of State Police must issue to the applicant a
19nontransferable certificate that is valid for 7 days from the
20date of issue. The certificate must be surrendered to the
21transferor by the prospective transferee before the
22consummation of the transfer and must be kept on file at the
23transferor's place of business for inspection as provided in
24Section 24-4. Upon request of any local law enforcement agency,
25and under its rules, the Department of State Police may certify
26the local law enforcement agency to serve as its agent to

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1receive applications and, upon authorization by the Department
2of State Police, issue certificates under this Section.
3Applications and certificates issued under this Section must be
4maintained as records by the Department of State Police, and
5made available to local law enforcement agencies.
6 (c) This Section does not apply to:
7 (1) a law enforcement agency;
8 (2) State and local correctional agencies and
9 departments;
10 (3) the acquisition of antique firearms as defined by
11 paragraph (4) of Section 1.1 of the Firearm Owners
12 Identification Card Act;
13 (4) a person whose firearm is stolen or irretrievably
14 lost who deems it essential that the firearm be replaced
15 immediately. The person may acquire another firearm, even
16 if the person has previously acquired a firearm within a
17 30-day period, if: (i) the person provides the firearms
18 transferor with a copy of the official police report or a
19 summary of the official police report, on forms provided by
20 the Department of State Police, from the law enforcement
21 agency that took the report of the lost or stolen firearm;
22 (ii) the official police report or summary of the official
23 police report contains the name and address of the firearm
24 owner, the description and serial number of the firearm,
25 the location of the loss or theft, the date of the loss or
26 theft, and the date the loss or theft was reported to the

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1 law enforcement agency; and (iii) the date of the loss or
2 theft as reflected on the official police report or summary
3 of the official police report occurred within 30 days of
4 the person's attempt to replace the firearm. The firearm's
5 transferor must attach a copy of the official police report
6 or summary of the official police report to the original
7 copy of the form provided by the Department of State Police
8 completed for the transaction, retain it for the period
9 prescribed by the Department of State Police, and forward a
10 copy of the documents to the Department of State Police.
11 The documents must be maintained by the Department of State
12 Police and made available to local law enforcement
13 agencies;
14 (5) any branch of the United States Armed Forces,
15 including the Reserves and National Guard;
16 (6) any person who purchases, rents, or leases a
17 firearm and then exchanges it for another firearm provided
18 by a licensed dealer within a 30-day period; or
19 (7) a federal, State, or local historical society,
20 museum, or institutional collector open to the public.
21 (d) For the purposes of this Section, "acquisition" does
22not include the exchange or replacement of a firearm by a
23transferor for a firearm transferred from the transferor by the
24same person seeking the exchange or replacement within the
2530-day period immediately preceding the date of exchange or
26replacement.

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1 (e) The exemptions in subsections (b) and (c) are
2affirmative defenses to a violation of subsection (a).
3 (f) A violation of this Section is a Class A misdemeanor
4for a first offense and a Class 4 felony for a second or
5subsequent offense.
6 (720 ILCS 5/24-3.3) (from Ch. 38, par. 24-3.3)
7 Sec. 24-3.3. Unlawful Sale or Delivery of Firearms on the
8Premises of Any School, regardless of the time of day or the
9time of year, or any conveyance owned, leased or contracted by
10a school to transport students to or from school or a school
11related activity, or residential property owned, operated or
12managed by a public housing agency. Any person 18 years of age
13or older who sells, gives or delivers any firearm to any person
14under 18 years of age in any school, regardless of the time of
15day or the time of year or residential property owned, operated
16or managed by a public housing agency or leased by a public
17housing agency as part of a scattered site or mixed-income
18development, on the real property comprising any school,
19regardless of the time of day or the time of year or
20residential property owned, operated or managed by a public
21housing agency or leased by a public housing agency as part of
22a scattered site or mixed-income development commits a Class 2
233 felony. School is defined, for the purposes of this Section,
24as any public or private elementary or secondary school,
25community college, college or university. This does not apply

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1to peace officers or to students carrying or possessing
2firearms for use in school training courses, parades, target
3shooting on school ranges, or otherwise with the consent of
4school authorities and which firearms are transported unloaded
5and enclosed in a suitable case, box or transportation package.
6(Source: P.A. 91-673, eff. 12-22-99.)
7 (720 ILCS 5/24.8-2.5 new)
8 Sec. 24.8-2.5. Unlawful possession of air rifle in a school
9or school-related activity.
10 (a) A person not a law enforcement officer commits unlawful
11possession of an air rifle in a school or school-related
12activity when he or she knowingly possesses or knowingly has
13under his or control in a motor vehicle an air rifle capable of
14discharging a shot or pellet by whatever means in a school or
15school-related activity without the written authorization of
16the board or officer in charge of the school.
17 (b) For purposes of this Section:
18 "School" means a public or private elementary or
19 secondary school, community college, college, or
20 university.
21 "School-related activity" means any sporting, social,
22 academic, or other activity for which students' attendance
23 or participation is sponsored, organized, or funded in
24 whole or in part by a school or school district.

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1 (720 ILCS 5/24.8-5)
2 Sec. 24.8-5. Sentence. A violation of this Article is a
3petty offense, except Section 24.8-2.5 which is a Class A
4misdemeanor. The State Police or any sheriff or police officer
5shall seize, take, remove or cause to be removed at the expense
6of the owner, any air rifle sold or used in any manner in
7violation of this Article.
8(Source: P.A. 97-1108, eff. 1-1-13.)
9 Section 99. Effective date. This Act takes effect upon
10becoming law.

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1 INDEX
2 Statutes amended in order of appearance