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| Public Act 099-0126 | ||||
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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: | ||||
(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 | ||||
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 | ||
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 | ||
first delivered to the lessee or bailee for its intended | ||
use. | ||
(Source: P.A. 98-1098, eff. 8-26-14.)
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Section 99. Effective date. This Act takes effect upon | ||
becoming law.
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