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90_HB3088
35 ILCS 115/2c from Ch. 120, par. 439.102c
Amends the Service Occupation Tax Act. Makes technical
changes in the Section concerning corporations, limited
liability companies, societies, associations, foundations, or
institutions organized and operated exclusively for
educational purposes.
LRB9011235KDgc
LRB9011235KDgc
1 AN ACT to amend the Service Occupation Tax by changing
2 Section 2c.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Service Occupation Tax Act is amended by
6 changing Section 2c as follows:
7 (35 ILCS 115/2c) (from Ch. 120, par. 439.102c)
8 Sec. 2c. For purposes of this Act, a corporation,
9 limited liability company, society, association, foundation,
10 or institution organized and operated exclusively for
11 educational purposes shall include: all tax-supported public
12 schools; private schools that which offer systematic
13 instruction in useful branches of learning by methods common
14 to public schools and that which compare favorably in their
15 scope and intensity with the course of study presented in
16 tax-supported schools; licensed day care centers as defined
17 in Section 2.09 of the Child Care Act of 1969 that which are
18 operated by a not-for-profit corporation, society,
19 association, foundation, institution, or organization;
20 vocational or technical schools or institutes organized and
21 operated exclusively to provide a course of study of not less
22 than 6 weeks duration and designed to prepare individuals to
23 follow a trade or to pursue a manual, technical, mechanical,
24 industrial, business, or commercial occupation.
25 However, a corporation, limited liability company,
26 society, association, foundation, or institution organized
27 and operated for the purpose of offering professional, trade,
28 or business seminars of short duration, self-improvement or
29 personality development courses, courses that which are
30 avocational or recreational in nature, courses pursued
31 entirely by open circuit television or radio, correspondence
-2- LRB9011235KDgc
1 courses, or courses that which do not provide specialized
2 training within a specific vocational or technical field
3 shall not be considered to be organized and operated
4 exclusively for educational purposes.
5 (Source: P.A. 88-480.)