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Public Act 099-0126
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| SB1548 Enrolled | LRB099 09758 HLH 29968 b |
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Retailers' Occupation Tax Act is amended by |
changing Section 2-12 as follows:
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(35 ILCS 120/2-12) |
Sec. 2-12. Location where retailer is deemed to be engaged |
in the business of selling. The purpose of this Section is to |
specify where a retailer is deemed to be engaged in the |
business of selling tangible personal property for the purposes |
of this Act, the Use Tax Act, the Service Use Tax Act, and the |
Service Occupation Tax Act, and for the purpose of collecting |
any other local retailers' occupation tax administered by the |
Department. This Section applies only with respect to the |
particular selling activities described in the following |
paragraphs. The provisions of this Section are not intended to, |
and shall not be interpreted to, affect where a retailer is |
deemed to be engaged in the business of selling with respect to |
any activity that is not specifically described in the |
following paragraphs. |
(1) If a purchaser who is present at the retailer's |
place of business, having no prior commitment to the |
retailer, agrees to purchase and makes payment for tangible |
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personal property at the retailer's place of business, then |
the transaction shall be deemed an over-the-counter sale |
occurring at the retailer's same place of business where |
the purchaser was present and made payment for that |
tangible personal property if the retailer regularly |
stocks the purchased tangible personal property or similar |
tangible personal property in the quantity, or similar |
quantity, for sale at the retailer's same place of business |
and then either (i) the purchaser takes possession of the |
tangible personal property at the same place of business or |
(ii) the retailer delivers or arranges for the tangible |
personal property to be delivered to the purchaser. |
(2) If a purchaser, having no prior commitment to the |
retailer, agrees to purchase tangible personal property |
and makes payment over the phone, in writing, or via the |
Internet and takes possession of the tangible personal |
property at the retailer's place of business, then the sale |
shall be deemed to have occurred at the retailer's place of |
business where the purchaser takes possession of the |
property if the retailer regularly stocks the item or |
similar items in the quantity, or similar quantities, |
purchased by the purchaser. |
(3) A retailer is deemed to be engaged in the business |
of selling food, beverages, or other tangible personal |
property through a vending machine at the location where |
the vending machine is located at the time the sale is made |
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if (i) the vending machine is a device operated by coin, |
currency, credit card, token, coupon or similar device; (2) |
the food, beverage or other tangible personal property is |
contained within the vending machine and dispensed from the |
vending machine; and (3) the purchaser takes possession of |
the purchased food, beverage or other tangible personal |
property immediately. |
(4) Minerals. A producer of coal or other mineral mined |
in Illinois is deemed to be engaged in the business of |
selling at the place where the coal or other mineral mined |
in Illinois is extracted from the earth. With respect to |
minerals (i) the term "extracted from the earth" means the |
location at which the coal or other mineral is extracted |
from the mouth of the mine, and (ii) a "mineral" includes |
not only coal, but also oil, sand, stone taken from a |
quarry, gravel and any other thing commonly regarded as a |
mineral and extracted from the earth. This paragraph does |
not apply to coal or another mineral when it is delivered |
or shipped by the seller to the purchaser at a point |
outside Illinois so that the sale is exempt under the |
United States Constitution as a sale in interstate or |
foreign commerce.
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(5) A retailer selling tangible personal property to a |
nominal lessee or bailee pursuant to a lease with a dollar |
or other nominal option to purchase is engaged in the |
business of selling at the location where the property is |