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91_HB1268sam001
LRB9102412PTpkam05
1 AMENDMENT TO HOUSE BILL 1268
2 AMENDMENT NO. . Amend House Bill 1268 by replacing
3 the title with the following:
4 "AN ACT concerning taxation."; and
5 by replacing everything after the enacting clause with the
6 following:
7 "Section 5. The Use Tax Act is amended by changing
8 Section 3-5 as follows:
9 (35 ILCS 105/3-5) (from Ch. 120, par. 439.3-5)
10 Sec. 3-5. Exemptions. Use of the following tangible
11 personal property is exempt from the tax imposed by this Act:
12 (1) Personal property purchased from a corporation,
13 society, association, foundation, institution, or
14 organization, other than a limited liability company, that is
15 organized and operated as a not-for-profit service enterprise
16 for the benefit of persons 65 years of age or older if the
17 personal property was not purchased by the enterprise for the
18 purpose of resale by the enterprise.
19 (2) Personal property purchased by a not-for-profit
20 Illinois county fair association for use in conducting,
21 operating, or promoting the county fair.
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1 (3) Personal property purchased by a not-for-profit
2 music or dramatic arts organization that establishes, by
3 proof required by the Department by rule, that it has
4 received an exemption under Section 501(c)(3) of the Internal
5 Revenue Code and that is organized and operated for the
6 presentation of live public performances of musical or
7 theatrical works on a regular basis.
8 (4) Personal property purchased by a governmental body,
9 by a corporation, society, association, foundation, or
10 institution organized and operated exclusively for
11 charitable, religious, or educational purposes, or by a
12 not-for-profit corporation, society, association, foundation,
13 institution, or organization that has no compensated officers
14 or employees and that is organized and operated primarily for
15 the recreation of persons 55 years of age or older. A limited
16 liability company may qualify for the exemption under this
17 paragraph only if the limited liability company is organized
18 and operated exclusively for educational purposes. On and
19 after July 1, 1987, however, no entity otherwise eligible for
20 this exemption shall make tax-free purchases unless it has an
21 active exemption identification number issued by the
22 Department.
23 (5) A passenger car that is a replacement vehicle to the
24 extent that the purchase price of the car is subject to the
25 Replacement Vehicle Tax.
26 (6) Graphic arts machinery and equipment, including
27 repair and replacement parts, both new and used, and
28 including that manufactured on special order, certified by
29 the purchaser to be used primarily for graphic arts
30 production, and including machinery and equipment purchased
31 for lease.
32 (7) Farm chemicals.
33 (8) Legal tender, currency, medallions, or gold or
34 silver coinage issued by the State of Illinois, the
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1 government of the United States of America, or the government
2 of any foreign country, and bullion.
3 (9) Personal property purchased from a teacher-sponsored
4 student organization affiliated with an elementary or
5 secondary school located in Illinois.
6 (10) A motor vehicle of the first division, a motor
7 vehicle of the second division that is a self-contained motor
8 vehicle designed or permanently converted to provide living
9 quarters for recreational, camping, or travel use, with
10 direct walk through to the living quarters from the driver's
11 seat, or a motor vehicle of the second division that is of
12 the van configuration designed for the transportation of not
13 less than 7 nor more than 16 passengers, as defined in
14 Section 1-146 of the Illinois Vehicle Code, that is used for
15 automobile renting, as defined in the Automobile Renting
16 Occupation and Use Tax Act.
17 (11) Farm machinery and equipment, both new and used,
18 including that manufactured on special order, certified by
19 the purchaser to be used primarily for production agriculture
20 or State or federal agricultural programs, including
21 individual replacement parts for the machinery and equipment,
22 including machinery and equipment purchased for lease, and
23 including implements of husbandry defined in Section 1-130 of
24 the Illinois Vehicle Code, farm machinery and agricultural
25 chemical and fertilizer spreaders, and nurse wagons required
26 to be registered under Section 3-809 of the Illinois Vehicle
27 Code, but excluding other motor vehicles required to be
28 registered under the Illinois Vehicle Code. Horticultural
29 polyhouses or hoop houses used for propagating, growing, or
30 overwintering plants shall be considered farm machinery and
31 equipment under this item (11). Agricultural chemical tender
32 tanks and dry boxes shall include units sold separately from
33 a motor vehicle required to be licensed and units sold
34 mounted on a motor vehicle required to be licensed if the
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1 selling price of the tender is separately stated.
2 Farm machinery and equipment shall include precision
3 farming equipment that is installed or purchased to be
4 installed on farm machinery and equipment including, but not
5 limited to, tractors, harvesters, sprayers, planters,
6 seeders, or spreaders. Precision farming equipment includes,
7 but is not limited to, soil testing sensors, computers,
8 monitors, software, global positioning and mapping systems,
9 and other such equipment.
10 Farm machinery and equipment also includes computers,
11 sensors, software, and related equipment used primarily in
12 the computer-assisted operation of production agriculture
13 facilities, equipment, and activities such as, but not
14 limited to, the collection, monitoring, and correlation of
15 animal and crop data for the purpose of formulating animal
16 diets and agricultural chemicals. This item (11) is exempt
17 from the provisions of Section 3-90.
18 (12) Fuel and petroleum products sold to or used by an
19 air common carrier, certified by the carrier to be used for
20 consumption, shipment, or storage in the conduct of its
21 business as an air common carrier, for a flight destined for
22 or returning from a location or locations outside the United
23 States without regard to previous or subsequent domestic
24 stopovers.
25 (13) Proceeds of mandatory service charges separately
26 stated on customers' bills for the purchase and consumption
27 of food and beverages purchased at retail from a retailer, to
28 the extent that the proceeds of the service charge are in
29 fact turned over as tips or as a substitute for tips to the
30 employees who participate directly in preparing, serving,
31 hosting or cleaning up the food or beverage function with
32 respect to which the service charge is imposed.
33 (14) Oil field exploration, drilling, and production
34 equipment, including (i) rigs and parts of rigs, rotary rigs,
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1 cable tool rigs, and workover rigs, (ii) pipe and tubular
2 goods, including casing and drill strings, (iii) pumps and
3 pump-jack units, (iv) storage tanks and flow lines, (v) any
4 individual replacement part for oil field exploration,
5 drilling, and production equipment, and (vi) machinery and
6 equipment purchased for lease; but excluding motor vehicles
7 required to be registered under the Illinois Vehicle Code.
8 (15) Photoprocessing machinery and equipment, including
9 repair and replacement parts, both new and used, including
10 that manufactured on special order, certified by the
11 purchaser to be used primarily for photoprocessing, and
12 including photoprocessing machinery and equipment purchased
13 for lease.
14 (16) Coal exploration, mining, offhighway hauling,
15 processing, maintenance, and reclamation equipment, including
16 replacement parts and equipment, and including equipment
17 purchased for lease, but excluding motor vehicles required to
18 be registered under the Illinois Vehicle Code.
19 (17) Distillation machinery and equipment, sold as a
20 unit or kit, assembled or installed by the retailer,
21 certified by the user to be used only for the production of
22 ethyl alcohol that will be used for consumption as motor fuel
23 or as a component of motor fuel for the personal use of the
24 user, and not subject to sale or resale.
25 (18) Manufacturing and assembling machinery and
26 equipment used primarily in the process of manufacturing or
27 assembling tangible personal property for wholesale or retail
28 sale or lease, whether that sale or lease is made directly by
29 the manufacturer or by some other person, whether the
30 materials used in the process are owned by the manufacturer
31 or some other person, or whether that sale or lease is made
32 apart from or as an incident to the seller's engaging in the
33 service occupation of producing machines, tools, dies, jigs,
34 patterns, gauges, or other similar items of no commercial
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1 value on special order for a particular purchaser.
2 (19) Personal property delivered to a purchaser or
3 purchaser's donee inside Illinois when the purchase order for
4 that personal property was received by a florist located
5 outside Illinois who has a florist located inside Illinois
6 deliver the personal property.
7 (20) Semen used for artificial insemination of livestock
8 for direct agricultural production.
9 (21) Horses, or interests in horses, registered with and
10 meeting the requirements of any of the Arabian Horse Club
11 Registry of America, Appaloosa Horse Club, American Quarter
12 Horse Association, United States Trotting Association, or
13 Jockey Club, as appropriate, used for purposes of breeding or
14 racing for prizes.
15 (22) Computers and communications equipment utilized for
16 any hospital purpose and equipment used in the diagnosis,
17 analysis, or treatment of hospital patients purchased by a
18 lessor who leases the equipment, under a lease of one year or
19 longer executed or in effect at the time the lessor would
20 otherwise be subject to the tax imposed by this Act, to a
21 hospital that has been issued an active tax exemption
22 identification number by the Department under Section 1g of
23 the Retailers' Occupation Tax Act. If the equipment is
24 leased in a manner that does not qualify for this exemption
25 or is used in any other non-exempt manner, the lessor shall
26 be liable for the tax imposed under this Act or the Service
27 Use Tax Act, as the case may be, based on the fair market
28 value of the property at the time the non-qualifying use
29 occurs. No lessor shall collect or attempt to collect an
30 amount (however designated) that purports to reimburse that
31 lessor for the tax imposed by this Act or the Service Use Tax
32 Act, as the case may be, if the tax has not been paid by the
33 lessor. If a lessor improperly collects any such amount from
34 the lessee, the lessee shall have a legal right to claim a
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1 refund of that amount from the lessor. If, however, that
2 amount is not refunded to the lessee for any reason, the
3 lessor is liable to pay that amount to the Department.
4 (23) Personal property purchased by a lessor who leases
5 the property, under a lease of one year or longer executed
6 or in effect at the time the lessor would otherwise be
7 subject to the tax imposed by this Act, to a governmental
8 body that has been issued an active sales tax exemption
9 identification number by the Department under Section 1g of
10 the Retailers' Occupation Tax Act. If the property is leased
11 in a manner that does not qualify for this exemption or used
12 in any other non-exempt manner, the lessor shall be liable
13 for the tax imposed under this Act or the Service Use Tax
14 Act, as the case may be, based on the fair market value of
15 the property at the time the non-qualifying use occurs. No
16 lessor shall collect or attempt to collect an amount (however
17 designated) that purports to reimburse that lessor for the
18 tax imposed by this Act or the Service Use Tax Act, as the
19 case may be, if the tax has not been paid by the lessor. If
20 a lessor improperly collects any such amount from the lessee,
21 the lessee shall have a legal right to claim a refund of that
22 amount from the lessor. If, however, that amount is not
23 refunded to the lessee for any reason, the lessor is liable
24 to pay that amount to the Department.
25 (24) Beginning with taxable years ending on or after
26 December 31, 1995 and ending with taxable years ending on or
27 before December 31, 2004, personal property that is donated
28 for disaster relief to be used in a State or federally
29 declared disaster area in Illinois or bordering Illinois by a
30 manufacturer or retailer that is registered in this State to
31 a corporation, society, association, foundation, or
32 institution that has been issued a sales tax exemption
33 identification number by the Department that assists victims
34 of the disaster who reside within the declared disaster area.
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1 (25) Beginning with taxable years ending on or after
2 December 31, 1995 and ending with taxable years ending on or
3 before December 31, 2004, personal property that is used in
4 the performance of infrastructure repairs in this State,
5 including but not limited to municipal roads and streets,
6 access roads, bridges, sidewalks, waste disposal systems,
7 water and sewer line extensions, water distribution and
8 purification facilities, storm water drainage and retention
9 facilities, and sewage treatment facilities, resulting from a
10 State or federally declared disaster in Illinois or bordering
11 Illinois when such repairs are initiated on facilities
12 located in the declared disaster area within 6 months after
13 the disaster.
14 (26) Beginning on the effective date of this amendatory
15 Act of the 91st General Assembly, production related tangible
16 personal property and machinery and equipment, including
17 repair and replacement parts, both new and used, and
18 including those items manufactured on special order or
19 purchased for lease, certified by the purchaser to be
20 essential to and used in the integrated process of the
21 production of electricity by an eligible facility owned,
22 operated, or leased by an exempt wholesale generator.
23 "Eligible facility" and "exempt wholesale generator" shall
24 mean "eligible facility" and "exempt wholesale generator" as
25 defined in Section 32 of the Public Utility Holding Company
26 Act of 1935, 15 U.S.C. 79z-5a, in effect as of the date of
27 this amendatory Act of the 91st General Assembly. "Machinery"
28 includes mechanical machines and components of those machines
29 that directly contribute to or are directly used in or
30 essential to the process of the production of electricity.
31 "Equipment" includes an independent device or tool separate
32 from machinery but essential to an integrated electricity
33 generation process; including pipes of any kind used in the
34 process of the production of electricity; computers used
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1 primarily in operating exempt machinery; any subunit or
2 assembly comprising a component of any machinery or
3 auxiliary, adjunct, or attachment parts of machinery, and any
4 parts that require periodic replacement in the course of
5 normal operation; but does not include hand tools.
6 "Production related tangible personal property" means all
7 tangible personal property directly used or consumed in or
8 essential to the process of the production of electricity
9 including, but not limited to, tangible personal property
10 used or consumed in activities such as preproduction material
11 handling, receiving, quality control, inventory control,
12 storage, staging, and piping or lines necessary for the
13 transportation of water, natural gas, steam, and similar
14 items to and from an eligible facility for use in the process
15 of the production of electricity. This paragraph (26) shall
16 apply also to machinery and equipment used in the general
17 maintenance or repair of exempt machinery and equipment. The
18 provisions of this paragraph are exempt from the provisions
19 of Section 3-90.
20 (Source: P.A. 89-16, eff. 5-30-95; 89-115, eff. 1-1-96;
21 89-349, eff. 8-17-95; 89-495, eff. 6-24-96; 89-496, eff.
22 6-25-96; 89-626, eff. 8-9-96; 90-14, eff. 7-1-97; 90-552,
23 eff. 12-12-97; 90-605, eff. 6-30-98.)
24 Section 10. The Service Use Tax Act is amended by
25 changing Section 3-5 as follows:
26 (35 ILCS 110/3-5) (from Ch. 120, par. 439.33-5)
27 Sec. 3-5. Exemptions. Use of the following tangible
28 personal property is exempt from the tax imposed by this Act:
29 (1) Personal property purchased from a corporation,
30 society, association, foundation, institution, or
31 organization, other than a limited liability company, that is
32 organized and operated as a not-for-profit service enterprise
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1 for the benefit of persons 65 years of age or older if the
2 personal property was not purchased by the enterprise for the
3 purpose of resale by the enterprise.
4 (2) Personal property purchased by a non-profit Illinois
5 county fair association for use in conducting, operating, or
6 promoting the county fair.
7 (3) Personal property purchased by a not-for-profit
8 music or dramatic arts organization that establishes, by
9 proof required by the Department by rule, that it has
10 received an exemption under Section 501(c)(3) of the Internal
11 Revenue Code and that is organized and operated for the
12 presentation of live public performances of musical or
13 theatrical works on a regular basis.
14 (4) Legal tender, currency, medallions, or gold or
15 silver coinage issued by the State of Illinois, the
16 government of the United States of America, or the government
17 of any foreign country, and bullion.
18 (5) Graphic arts machinery and equipment, including
19 repair and replacement parts, both new and used, and
20 including that manufactured on special order or purchased for
21 lease, certified by the purchaser to be used primarily for
22 graphic arts production.
23 (6) Personal property purchased from a teacher-sponsored
24 student organization affiliated with an elementary or
25 secondary school located in Illinois.
26 (7) Farm machinery and equipment, both new and used,
27 including that manufactured on special order, certified by
28 the purchaser to be used primarily for production agriculture
29 or State or federal agricultural programs, including
30 individual replacement parts for the machinery and equipment,
31 including machinery and equipment purchased for lease, and
32 including implements of husbandry defined in Section 1-130 of
33 the Illinois Vehicle Code, farm machinery and agricultural
34 chemical and fertilizer spreaders, and nurse wagons required
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1 to be registered under Section 3-809 of the Illinois Vehicle
2 Code, but excluding other motor vehicles required to be
3 registered under the Illinois Vehicle Code. Horticultural
4 polyhouses or hoop houses used for propagating, growing, or
5 overwintering plants shall be considered farm machinery and
6 equipment under this item (7). Agricultural chemical tender
7 tanks and dry boxes shall include units sold separately from
8 a motor vehicle required to be licensed and units sold
9 mounted on a motor vehicle required to be licensed if the
10 selling price of the tender is separately stated.
11 Farm machinery and equipment shall include precision
12 farming equipment that is installed or purchased to be
13 installed on farm machinery and equipment including, but not
14 limited to, tractors, harvesters, sprayers, planters,
15 seeders, or spreaders. Precision farming equipment includes,
16 but is not limited to, soil testing sensors, computers,
17 monitors, software, global positioning and mapping systems,
18 and other such equipment.
19 Farm machinery and equipment also includes computers,
20 sensors, software, and related equipment used primarily in
21 the computer-assisted operation of production agriculture
22 facilities, equipment, and activities such as, but not
23 limited to, the collection, monitoring, and correlation of
24 animal and crop data for the purpose of formulating animal
25 diets and agricultural chemicals. This item (7) is exempt
26 from the provisions of Section 3-75.
27 (8) Fuel and petroleum products sold to or used by an
28 air common carrier, certified by the carrier to be used for
29 consumption, shipment, or storage in the conduct of its
30 business as an air common carrier, for a flight destined for
31 or returning from a location or locations outside the United
32 States without regard to previous or subsequent domestic
33 stopovers.
34 (9) Proceeds of mandatory service charges separately
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1 stated on customers' bills for the purchase and consumption
2 of food and beverages acquired as an incident to the purchase
3 of a service from a serviceman, to the extent that the
4 proceeds of the service charge are in fact turned over as
5 tips or as a substitute for tips to the employees who
6 participate directly in preparing, serving, hosting or
7 cleaning up the food or beverage function with respect to
8 which the service charge is imposed.
9 (10) Oil field exploration, drilling, and production
10 equipment, including (i) rigs and parts of rigs, rotary rigs,
11 cable tool rigs, and workover rigs, (ii) pipe and tubular
12 goods, including casing and drill strings, (iii) pumps and
13 pump-jack units, (iv) storage tanks and flow lines, (v) any
14 individual replacement part for oil field exploration,
15 drilling, and production equipment, and (vi) machinery and
16 equipment purchased for lease; but excluding motor vehicles
17 required to be registered under the Illinois Vehicle Code.
18 (11) Proceeds from the sale of photoprocessing machinery
19 and equipment, including repair and replacement parts, both
20 new and used, including that manufactured on special order,
21 certified by the purchaser to be used primarily for
22 photoprocessing, and including photoprocessing machinery and
23 equipment purchased for lease.
24 (12) Coal exploration, mining, offhighway hauling,
25 processing, maintenance, and reclamation equipment, including
26 replacement parts and equipment, and including equipment
27 purchased for lease, but excluding motor vehicles required to
28 be registered under the Illinois Vehicle Code.
29 (13) Semen used for artificial insemination of livestock
30 for direct agricultural production.
31 (14) Horses, or interests in horses, registered with and
32 meeting the requirements of any of the Arabian Horse Club
33 Registry of America, Appaloosa Horse Club, American Quarter
34 Horse Association, United States Trotting Association, or
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1 Jockey Club, as appropriate, used for purposes of breeding or
2 racing for prizes.
3 (15) Computers and communications equipment utilized for
4 any hospital purpose and equipment used in the diagnosis,
5 analysis, or treatment of hospital patients purchased by a
6 lessor who leases the equipment, under a lease of one year or
7 longer executed or in effect at the time the lessor would
8 otherwise be subject to the tax imposed by this Act, to a
9 hospital that has been issued an active tax exemption
10 identification number by the Department under Section 1g of
11 the Retailers' Occupation Tax Act. If the equipment is leased
12 in a manner that does not qualify for this exemption or is
13 used in any other non-exempt manner, the lessor shall be
14 liable for the tax imposed under this Act or the Use Tax Act,
15 as the case may be, based on the fair market value of the
16 property at the time the non-qualifying use occurs. No
17 lessor shall collect or attempt to collect an amount (however
18 designated) that purports to reimburse that lessor for the
19 tax imposed by this Act or the Use Tax Act, as the case may
20 be, if the tax has not been paid by the lessor. If a lessor
21 improperly collects any such amount from the lessee, the
22 lessee shall have a legal right to claim a refund of that
23 amount from the lessor. If, however, that amount is not
24 refunded to the lessee for any reason, the lessor is liable
25 to pay that amount to the Department.
26 (16) Personal property purchased by a lessor who leases
27 the property, under a lease of one year or longer executed or
28 in effect at the time the lessor would otherwise be subject
29 to the tax imposed by this Act, to a governmental body that
30 has been issued an active tax exemption identification number
31 by the Department under Section 1g of the Retailers'
32 Occupation Tax Act. If the property is leased in a manner
33 that does not qualify for this exemption or is used in any
34 other non-exempt manner, the lessor shall be liable for the
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1 tax imposed under this Act or the Use Tax Act, as the case
2 may be, based on the fair market value of the property at the
3 time the non-qualifying use occurs. No lessor shall collect
4 or attempt to collect an amount (however designated) that
5 purports to reimburse that lessor for the tax imposed by this
6 Act or the Use Tax Act, as the case may be, if the tax has
7 not been paid by the lessor. If a lessor improperly collects
8 any such amount from the lessee, the lessee shall have a
9 legal right to claim a refund of that amount from the lessor.
10 If, however, that amount is not refunded to the lessee for
11 any reason, the lessor is liable to pay that amount to the
12 Department.
13 (17) Beginning with taxable years ending on or after
14 December 31, 1995 and ending with taxable years ending on or
15 before December 31, 2004, personal property that is donated
16 for disaster relief to be used in a State or federally
17 declared disaster area in Illinois or bordering Illinois by a
18 manufacturer or retailer that is registered in this State to
19 a corporation, society, association, foundation, or
20 institution that has been issued a sales tax exemption
21 identification number by the Department that assists victims
22 of the disaster who reside within the declared disaster area.
23 (18) Beginning with taxable years ending on or after
24 December 31, 1995 and ending with taxable years ending on or
25 before December 31, 2004, personal property that is used in
26 the performance of infrastructure repairs in this State,
27 including but not limited to municipal roads and streets,
28 access roads, bridges, sidewalks, waste disposal systems,
29 water and sewer line extensions, water distribution and
30 purification facilities, storm water drainage and retention
31 facilities, and sewage treatment facilities, resulting from a
32 State or federally declared disaster in Illinois or bordering
33 Illinois when such repairs are initiated on facilities
34 located in the declared disaster area within 6 months after
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1 the disaster.
2 (19) Beginning on the effective date of this amendatory
3 Act of the 91st General Assembly, production related tangible
4 personal property and machinery and equipment, including
5 repair and replacement parts, both new and used, and
6 including those items manufactured on special order or
7 purchased for lease, certified by the purchaser to be
8 essential to and used in the integrated process of the
9 production of electricity by an eligible facility owned,
10 operated, or leased by an exempt wholesale generator.
11 "Eligible facility" and "exempt wholesale generator" shall
12 mean "eligible facility" and "exempt wholesale generator" as
13 defined in Section 32 of the Public Utility Holding Company
14 Act of 1935, 15 U.S.C. 79z-5a, in effect as of the date of
15 this amendatory Act of the 91st General Assembly. "Machinery"
16 includes mechanical machines and components of those machines
17 that directly contribute to or are directly used in or
18 essential to the process of the production of electricity.
19 "Equipment" includes an independent device or tool separate
20 from machinery but essential to an integrated electricity
21 generation process; including pipes of any kind used in the
22 process of the production of electricity; computers used
23 primarily in operating exempt machinery; any subunit or
24 assembly comprising a component of any machinery or
25 auxiliary, adjunct, or attachment parts of machinery, and any
26 parts that require periodic replacement in the course of
27 normal operation; but does not include hand tools.
28 "Production related tangible personal property" means all
29 tangible personal property directly used or consumed in or
30 essential to the process of the production of electricity
31 including, but not limited to, tangible personal property
32 used or consumed in activities such as preproduction material
33 handling, receiving, quality control, inventory control,
34 storage, staging, and piping or lines necessary for the
-16- LRB9102412PTpkam05
1 transportation of water, natural gas, steam, and similar
2 items to and from an eligible facility for use in the process
3 of the production of electricity. This paragraph (19) shall
4 apply also to machinery and equipment used in the general
5 maintenance or repair of exempt machinery and equipment. The
6 provisions of this paragraph are exempt from the provisions
7 of Section 3-75.
8 (Source: P.A. 89-16, eff. 5-30-95; 89-115, eff. 1-1-96;
9 89-349, eff. 8-17-95; 89-495, eff. 6-24-96; 89-496, eff.
10 6-25-96; 89-626, eff. 8-9-96; 90-14, eff. 7-1-97; 90-552,
11 eff. 12-12-97; 90-605, eff. 6-30-98.)
12 Section 15. The Service Occupation Tax Act is amended by
13 changing Section 3-5 as follows:
14 (35 ILCS 115/3-5) (from Ch. 120, par. 439.103-5)
15 Sec. 3-5. Exemptions. The following tangible personal
16 property is exempt from the tax imposed by this Act:
17 (1) Personal property sold by a corporation, society,
18 association, foundation, institution, or organization, other
19 than a limited liability company, that is organized and
20 operated as a not-for-profit service enterprise for the
21 benefit of persons 65 years of age or older if the personal
22 property was not purchased by the enterprise for the purpose
23 of resale by the enterprise.
24 (2) Personal property purchased by a not-for-profit
25 Illinois county fair association for use in conducting,
26 operating, or promoting the county fair.
27 (3) Personal property purchased by any not-for-profit
28 music or dramatic arts organization that establishes, by
29 proof required by the Department by rule, that it has
30 received an exemption under Section 501(c)(3) of the
31 Internal Revenue Code and that is organized and operated for
32 the presentation of live public performances of musical or
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1 theatrical works on a regular basis.
2 (4) Legal tender, currency, medallions, or gold or
3 silver coinage issued by the State of Illinois, the
4 government of the United States of America, or the government
5 of any foreign country, and bullion.
6 (5) Graphic arts machinery and equipment, including
7 repair and replacement parts, both new and used, and
8 including that manufactured on special order or purchased for
9 lease, certified by the purchaser to be used primarily for
10 graphic arts production.
11 (6) Personal property sold by a teacher-sponsored
12 student organization affiliated with an elementary or
13 secondary school located in Illinois.
14 (7) Farm machinery and equipment, both new and used,
15 including that manufactured on special order, certified by
16 the purchaser to be used primarily for production agriculture
17 or State or federal agricultural programs, including
18 individual replacement parts for the machinery and equipment,
19 including machinery and equipment purchased for lease, and
20 including implements of husbandry defined in Section 1-130 of
21 the Illinois Vehicle Code, farm machinery and agricultural
22 chemical and fertilizer spreaders, and nurse wagons required
23 to be registered under Section 3-809 of the Illinois Vehicle
24 Code, but excluding other motor vehicles required to be
25 registered under the Illinois Vehicle Code. Horticultural
26 polyhouses or hoop houses used for propagating, growing, or
27 overwintering plants shall be considered farm machinery and
28 equipment under this item (7). Agricultural chemical tender
29 tanks and dry boxes shall include units sold separately from
30 a motor vehicle required to be licensed and units sold
31 mounted on a motor vehicle required to be licensed if the
32 selling price of the tender is separately stated.
33 Farm machinery and equipment shall include precision
34 farming equipment that is installed or purchased to be
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1 installed on farm machinery and equipment including, but not
2 limited to, tractors, harvesters, sprayers, planters,
3 seeders, or spreaders. Precision farming equipment includes,
4 but is not limited to, soil testing sensors, computers,
5 monitors, software, global positioning and mapping systems,
6 and other such equipment.
7 Farm machinery and equipment also includes computers,
8 sensors, software, and related equipment used primarily in
9 the computer-assisted operation of production agriculture
10 facilities, equipment, and activities such as, but not
11 limited to, the collection, monitoring, and correlation of
12 animal and crop data for the purpose of formulating animal
13 diets and agricultural chemicals. This item (7) is exempt
14 from the provisions of Section 3-55 3-75.
15 (8) Fuel and petroleum products sold to or used by an
16 air common carrier, certified by the carrier to be used for
17 consumption, shipment, or storage in the conduct of its
18 business as an air common carrier, for a flight destined for
19 or returning from a location or locations outside the United
20 States without regard to previous or subsequent domestic
21 stopovers.
22 (9) Proceeds of mandatory service charges separately
23 stated on customers' bills for the purchase and consumption
24 of food and beverages, to the extent that the proceeds of the
25 service charge are in fact turned over as tips or as a
26 substitute for tips to the employees who participate directly
27 in preparing, serving, hosting or cleaning up the food or
28 beverage function with respect to which the service charge is
29 imposed.
30 (10) Oil field exploration, drilling, and production
31 equipment, including (i) rigs and parts of rigs, rotary rigs,
32 cable tool rigs, and workover rigs, (ii) pipe and tubular
33 goods, including casing and drill strings, (iii) pumps and
34 pump-jack units, (iv) storage tanks and flow lines, (v) any
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1 individual replacement part for oil field exploration,
2 drilling, and production equipment, and (vi) machinery and
3 equipment purchased for lease; but excluding motor vehicles
4 required to be registered under the Illinois Vehicle Code.
5 (11) Photoprocessing machinery and equipment, including
6 repair and replacement parts, both new and used, including
7 that manufactured on special order, certified by the
8 purchaser to be used primarily for photoprocessing, and
9 including photoprocessing machinery and equipment purchased
10 for lease.
11 (12) Coal exploration, mining, offhighway hauling,
12 processing, maintenance, and reclamation equipment, including
13 replacement parts and equipment, and including equipment
14 purchased for lease, but excluding motor vehicles required to
15 be registered under the Illinois Vehicle Code.
16 (13) Food for human consumption that is to be consumed
17 off the premises where it is sold (other than alcoholic
18 beverages, soft drinks and food that has been prepared for
19 immediate consumption) and prescription and non-prescription
20 medicines, drugs, medical appliances, and insulin, urine
21 testing materials, syringes, and needles used by diabetics,
22 for human use, when purchased for use by a person receiving
23 medical assistance under Article 5 of the Illinois Public Aid
24 Code who resides in a licensed long-term care facility, as
25 defined in the Nursing Home Care Act.
26 (14) Semen used for artificial insemination of livestock
27 for direct agricultural production.
28 (15) Horses, or interests in horses, registered with and
29 meeting the requirements of any of the Arabian Horse Club
30 Registry of America, Appaloosa Horse Club, American Quarter
31 Horse Association, United States Trotting Association, or
32 Jockey Club, as appropriate, used for purposes of breeding or
33 racing for prizes.
34 (16) Computers and communications equipment utilized for
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1 any hospital purpose and equipment used in the diagnosis,
2 analysis, or treatment of hospital patients sold to a lessor
3 who leases the equipment, under a lease of one year or longer
4 executed or in effect at the time of the purchase, to a
5 hospital that has been issued an active tax exemption
6 identification number by the Department under Section 1g of
7 the Retailers' Occupation Tax Act.
8 (17) Personal property sold to a lessor who leases the
9 property, under a lease of one year or longer executed or in
10 effect at the time of the purchase, to a governmental body
11 that has been issued an active tax exemption identification
12 number by the Department under Section 1g of the Retailers'
13 Occupation Tax Act.
14 (18) Beginning with taxable years ending on or after
15 December 31, 1995 and ending with taxable years ending on or
16 before December 31, 2004, personal property that is donated
17 for disaster relief to be used in a State or federally
18 declared disaster area in Illinois or bordering Illinois by a
19 manufacturer or retailer that is registered in this State to
20 a corporation, society, association, foundation, or
21 institution that has been issued a sales tax exemption
22 identification number by the Department that assists victims
23 of the disaster who reside within the declared disaster area.
24 (19) Beginning with taxable years ending on or after
25 December 31, 1995 and ending with taxable years ending on or
26 before December 31, 2004, personal property that is used in
27 the performance of infrastructure repairs in this State,
28 including but not limited to municipal roads and streets,
29 access roads, bridges, sidewalks, waste disposal systems,
30 water and sewer line extensions, water distribution and
31 purification facilities, storm water drainage and retention
32 facilities, and sewage treatment facilities, resulting from a
33 State or federally declared disaster in Illinois or bordering
34 Illinois when such repairs are initiated on facilities
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1 located in the declared disaster area within 6 months after
2 the disaster.
3 (20) Beginning on the effective date of this amendatory
4 Act of the 91st General Assembly, production related tangible
5 personal property and machinery and equipment, including
6 repair and replacement parts, both new and used, and
7 including those items manufactured on special order or
8 purchased for lease, certified by the purchaser to be
9 essential to and used in the integrated process of the
10 production of electricity by an eligible facility owned,
11 operated, or leased by an exempt wholesale generator.
12 "Eligible facility" and "exempt wholesale generator" shall
13 mean "eligible facility" and "exempt wholesale generator" as
14 defined in Section 32 of the Public Utility Holding Company
15 Act of 1935, 15 U.S.C. 79z-5a, in effect as of the date of
16 this amendatory Act of the 91st General Assembly. "Machinery"
17 includes mechanical machines and components of those machines
18 that directly contribute to or are directly used in or
19 essential to the process of the production of electricity.
20 "Equipment" includes an independent device or tool separate
21 from machinery but essential to an integrated electricity
22 generation process; including pipes of any kind used in the
23 process of the production of electricity; computers used
24 primarily in operating exempt machinery; any subunit or
25 assembly comprising a component of any machinery or
26 auxiliary, adjunct, or attachment parts of machinery, and any
27 parts that require periodic replacement in the course of
28 normal operation; but does not include hand tools.
29 "Production related tangible personal property" means all
30 tangible personal property directly used or consumed in or
31 essential to the process of the production of electricity
32 including, but not limited to, tangible personal property
33 used or consumed in activities such as preproduction material
34 handling, receiving, quality control, inventory control,
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1 storage, staging, and piping or lines necessary for the
2 transportation of water, natural gas, steam, and similar
3 items to and from an eligible facility for use in the process
4 of the production of electricity. This paragraph (20) shall
5 apply also to machinery and equipment used in the general
6 maintenance or repair of exempt machinery and equipment. The
7 provisions of this paragraph are exempt from the provisions
8 of Section 3-55.
9 (Source: P.A. 89-16, eff. 5-30-95; 89-115, eff. 1-1-96;
10 89-349, eff. 8-17-95; 89-495, eff. 6-24-96; 89-496, eff.
11 6-25-96; 89-626, eff. 8-9-96; 90-14, eff. 7-1-97; 90-552,
12 eff. 12-12-97; 90-605, eff. 6-30-98; revised 2-10-99.)
13 Section 20. The Retailers' Occupation Tax Act is amended
14 by changing Section 2-5 as follows:
15 (35 ILCS 120/2-5) (from Ch. 120, par. 441-5)
16 Sec. 2-5. Exemptions. Gross receipts from proceeds from
17 the sale of the following tangible personal property are
18 exempt from the tax imposed by this Act:
19 (1) Farm chemicals.
20 (2) Farm machinery and equipment, both new and used,
21 including that manufactured on special order, certified by
22 the purchaser to be used primarily for production agriculture
23 or State or federal agricultural programs, including
24 individual replacement parts for the machinery and equipment,
25 including machinery and equipment purchased for lease, and
26 including implements of husbandry defined in Section 1-130 of
27 the Illinois Vehicle Code, farm machinery and agricultural
28 chemical and fertilizer spreaders, and nurse wagons required
29 to be registered under Section 3-809 of the Illinois Vehicle
30 Code, but excluding other motor vehicles required to be
31 registered under the Illinois Vehicle Code. Horticultural
32 polyhouses or hoop houses used for propagating, growing, or
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1 overwintering plants shall be considered farm machinery and
2 equipment under this item (2). Agricultural chemical tender
3 tanks and dry boxes shall include units sold separately from
4 a motor vehicle required to be licensed and units sold
5 mounted on a motor vehicle required to be licensed, if the
6 selling price of the tender is separately stated.
7 Farm machinery and equipment shall include precision
8 farming equipment that is installed or purchased to be
9 installed on farm machinery and equipment including, but not
10 limited to, tractors, harvesters, sprayers, planters,
11 seeders, or spreaders. Precision farming equipment includes,
12 but is not limited to, soil testing sensors, computers,
13 monitors, software, global positioning and mapping systems,
14 and other such equipment.
15 Farm machinery and equipment also includes computers,
16 sensors, software, and related equipment used primarily in
17 the computer-assisted operation of production agriculture
18 facilities, equipment, and activities such as, but not
19 limited to, the collection, monitoring, and correlation of
20 animal and crop data for the purpose of formulating animal
21 diets and agricultural chemicals. This item (7) is exempt
22 from the provisions of Section 2-70 3-75.
23 (3) Distillation machinery and equipment, sold as a unit
24 or kit, assembled or installed by the retailer, certified by
25 the user to be used only for the production of ethyl alcohol
26 that will be used for consumption as motor fuel or as a
27 component of motor fuel for the personal use of the user, and
28 not subject to sale or resale.
29 (4) Graphic arts machinery and equipment, including
30 repair and replacement parts, both new and used, and
31 including that manufactured on special order or purchased for
32 lease, certified by the purchaser to be used primarily for
33 graphic arts production.
34 (5) A motor vehicle of the first division, a motor
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1 vehicle of the second division that is a self-contained motor
2 vehicle designed or permanently converted to provide living
3 quarters for recreational, camping, or travel use, with
4 direct walk through access to the living quarters from the
5 driver's seat, or a motor vehicle of the second division that
6 is of the van configuration designed for the transportation
7 of not less than 7 nor more than 16 passengers, as defined in
8 Section 1-146 of the Illinois Vehicle Code, that is used for
9 automobile renting, as defined in the Automobile Renting
10 Occupation and Use Tax Act.
11 (6) Personal property sold by a teacher-sponsored
12 student organization affiliated with an elementary or
13 secondary school located in Illinois.
14 (7) Proceeds of that portion of the selling price of a
15 passenger car the sale of which is subject to the Replacement
16 Vehicle Tax.
17 (8) Personal property sold to an Illinois county fair
18 association for use in conducting, operating, or promoting
19 the county fair.
20 (9) Personal property sold to a not-for-profit music or
21 dramatic arts organization that establishes, by proof
22 required by the Department by rule, that it has received an
23 exemption under Section 501(c) (3) of the Internal Revenue
24 Code and that is organized and operated for the presentation
25 of live public performances of musical or theatrical works on
26 a regular basis.
27 (10) Personal property sold by a corporation, society,
28 association, foundation, institution, or organization, other
29 than a limited liability company, that is organized and
30 operated as a not-for-profit service enterprise for the
31 benefit of persons 65 years of age or older if the personal
32 property was not purchased by the enterprise for the purpose
33 of resale by the enterprise.
34 (11) Personal property sold to a governmental body, to a
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1 corporation, society, association, foundation, or institution
2 organized and operated exclusively for charitable, religious,
3 or educational purposes, or to a not-for-profit corporation,
4 society, association, foundation, institution, or
5 organization that has no compensated officers or employees
6 and that is organized and operated primarily for the
7 recreation of persons 55 years of age or older. A limited
8 liability company may qualify for the exemption under this
9 paragraph only if the limited liability company is organized
10 and operated exclusively for educational purposes. On and
11 after July 1, 1987, however, no entity otherwise eligible for
12 this exemption shall make tax-free purchases unless it has an
13 active identification number issued by the Department.
14 (12) Personal property sold to interstate carriers for
15 hire for use as rolling stock moving in interstate commerce
16 or to lessors under leases of one year or longer executed or
17 in effect at the time of purchase by interstate carriers for
18 hire for use as rolling stock moving in interstate commerce
19 and equipment operated by a telecommunications provider,
20 licensed as a common carrier by the Federal Communications
21 Commission, which is permanently installed in or affixed to
22 aircraft moving in interstate commerce.
23 (13) Proceeds from sales to owners, lessors, or shippers
24 of tangible personal property that is utilized by interstate
25 carriers for hire for use as rolling stock moving in
26 interstate commerce and equipment operated by a
27 telecommunications provider, licensed as a common carrier by
28 the Federal Communications Commission, which is permanently
29 installed in or affixed to aircraft moving in interstate
30 commerce.
31 (14) Machinery and equipment that will be used by the
32 purchaser, or a lessee of the purchaser, primarily in the
33 process of manufacturing or assembling tangible personal
34 property for wholesale or retail sale or lease, whether the
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1 sale or lease is made directly by the manufacturer or by some
2 other person, whether the materials used in the process are
3 owned by the manufacturer or some other person, or whether
4 the sale or lease is made apart from or as an incident to the
5 seller's engaging in the service occupation of producing
6 machines, tools, dies, jigs, patterns, gauges, or other
7 similar items of no commercial value on special order for a
8 particular purchaser.
9 (15) Proceeds of mandatory service charges separately
10 stated on customers' bills for purchase and consumption of
11 food and beverages, to the extent that the proceeds of the
12 service charge are in fact turned over as tips or as a
13 substitute for tips to the employees who participate directly
14 in preparing, serving, hosting or cleaning up the food or
15 beverage function with respect to which the service charge is
16 imposed.
17 (16) Petroleum products sold to a purchaser if the
18 seller is prohibited by federal law from charging tax to the
19 purchaser.
20 (17) Tangible personal property sold to a common carrier
21 by rail or motor that receives the physical possession of the
22 property in Illinois and that transports the property, or
23 shares with another common carrier in the transportation of
24 the property, out of Illinois on a standard uniform bill of
25 lading showing the seller of the property as the shipper or
26 consignor of the property to a destination outside Illinois,
27 for use outside Illinois.
28 (18) Legal tender, currency, medallions, or gold or
29 silver coinage issued by the State of Illinois, the
30 government of the United States of America, or the government
31 of any foreign country, and bullion.
32 (19) Oil field exploration, drilling, and production
33 equipment, including (i) rigs and parts of rigs, rotary rigs,
34 cable tool rigs, and workover rigs, (ii) pipe and tubular
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1 goods, including casing and drill strings, (iii) pumps and
2 pump-jack units, (iv) storage tanks and flow lines, (v) any
3 individual replacement part for oil field exploration,
4 drilling, and production equipment, and (vi) machinery and
5 equipment purchased for lease; but excluding motor vehicles
6 required to be registered under the Illinois Vehicle Code.
7 (20) Photoprocessing machinery and equipment, including
8 repair and replacement parts, both new and used, including
9 that manufactured on special order, certified by the
10 purchaser to be used primarily for photoprocessing, and
11 including photoprocessing machinery and equipment purchased
12 for lease.
13 (21) Coal exploration, mining, offhighway hauling,
14 processing, maintenance, and reclamation equipment, including
15 replacement parts and equipment, and including equipment
16 purchased for lease, but excluding motor vehicles required to
17 be registered under the Illinois Vehicle Code.
18 (22) Fuel and petroleum products sold to or used by an
19 air carrier, certified by the carrier to be used for
20 consumption, shipment, or storage in the conduct of its
21 business as an air common carrier, for a flight destined for
22 or returning from a location or locations outside the United
23 States without regard to previous or subsequent domestic
24 stopovers.
25 (23) A transaction in which the purchase order is
26 received by a florist who is located outside Illinois, but
27 who has a florist located in Illinois deliver the property to
28 the purchaser or the purchaser's donee in Illinois.
29 (24) Fuel consumed or used in the operation of ships,
30 barges, or vessels that are used primarily in or for the
31 transportation of property or the conveyance of persons for
32 hire on rivers bordering on this State if the fuel is
33 delivered by the seller to the purchaser's barge, ship, or
34 vessel while it is afloat upon that bordering river.
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1 (25) A motor vehicle sold in this State to a nonresident
2 even though the motor vehicle is delivered to the nonresident
3 in this State, if the motor vehicle is not to be titled in
4 this State, and if a driveaway decal permit is issued to the
5 motor vehicle as provided in Section 3-603 of the Illinois
6 Vehicle Code or if the nonresident purchaser has vehicle
7 registration plates to transfer to the motor vehicle upon
8 returning to his or her home state. The issuance of the
9 driveaway decal permit or having the out-of-state
10 registration plates to be transferred is prima facie evidence
11 that the motor vehicle will not be titled in this State.
12 (26) Semen used for artificial insemination of livestock
13 for direct agricultural production.
14 (27) Horses, or interests in horses, registered with and
15 meeting the requirements of any of the Arabian Horse Club
16 Registry of America, Appaloosa Horse Club, American Quarter
17 Horse Association, United States Trotting Association, or
18 Jockey Club, as appropriate, used for purposes of breeding or
19 racing for prizes.
20 (28) Computers and communications equipment utilized for
21 any hospital purpose and equipment used in the diagnosis,
22 analysis, or treatment of hospital patients sold to a lessor
23 who leases the equipment, under a lease of one year or longer
24 executed or in effect at the time of the purchase, to a
25 hospital that has been issued an active tax exemption
26 identification number by the Department under Section 1g of
27 this Act.
28 (29) Personal property sold to a lessor who leases the
29 property, under a lease of one year or longer executed or in
30 effect at the time of the purchase, to a governmental body
31 that has been issued an active tax exemption identification
32 number by the Department under Section 1g of this Act.
33 (30) Beginning with taxable years ending on or after
34 December 31, 1995 and ending with taxable years ending on or
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1 before December 31, 2004, personal property that is donated
2 for disaster relief to be used in a State or federally
3 declared disaster area in Illinois or bordering Illinois by a
4 manufacturer or retailer that is registered in this State to
5 a corporation, society, association, foundation, or
6 institution that has been issued a sales tax exemption
7 identification number by the Department that assists victims
8 of the disaster who reside within the declared disaster area.
9 (31) Beginning with taxable years ending on or after
10 December 31, 1995 and ending with taxable years ending on or
11 before December 31, 2004, personal property that is used in
12 the performance of infrastructure repairs in this State,
13 including but not limited to municipal roads and streets,
14 access roads, bridges, sidewalks, waste disposal systems,
15 water and sewer line extensions, water distribution and
16 purification facilities, storm water drainage and retention
17 facilities, and sewage treatment facilities, resulting from a
18 State or federally declared disaster in Illinois or bordering
19 Illinois when such repairs are initiated on facilities
20 located in the declared disaster area within 6 months after
21 the disaster.
22 (32) Beginning on the effective date of this amendatory
23 Act of the 91st General Assembly, production related tangible
24 personal property and machinery and equipment, including
25 repair and replacement parts, both new and used, and
26 including those items manufactured on special order or
27 purchased for lease, certified by the purchaser to be
28 essential to and used in the integrated process of the
29 production of electricity by an eligible facility owned,
30 operated, or leased by an exempt wholesale generator.
31 "Eligible facility" and "exempt wholesale generator" shall
32 mean "eligible facility" and "exempt wholesale generator" as
33 defined in Section 32 of the Public Utility Holding Company
34 Act of 1935, 15 U.S.C. 79z-5a, in effect as of the date of
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1 this amendatory Act of the 91st General Assembly. "Machinery"
2 includes mechanical machines and components of those machines
3 that directly contribute to or are directly used in or
4 essential to the process of the production of electricity.
5 "Equipment" includes an independent device or tool separate
6 from machinery but essential to an integrated electricity
7 generation process; including pipes of any kind used in the
8 process of the production of electricity; computers used
9 primarily in operating exempt machinery; any subunit or
10 assembly comprising a component of any machinery or
11 auxiliary, adjunct, or attachment parts of machinery, and any
12 parts that require periodic replacement in the course of
13 normal operation; but does not include hand tools.
14 "Production related tangible personal property" means all
15 tangible personal property directly used or consumed in or
16 essential to the process of the production of electricity
17 including, but not limited to, tangible personal property
18 used or consumed in activities such as preproduction material
19 handling, receiving, quality control, inventory control,
20 storage, staging, and piping or lines necessary for the
21 transportation of water, natural gas, steam, and similar
22 items to and from an eligible facility for use in the process
23 of the production of electricity. This paragraph (32) shall
24 apply also to machinery and equipment used in the general
25 maintenance or repair of exempt machinery and equipment. The
26 provisions of this paragraph are exempt from the provisions
27 of Section 2-70.
28 (Source: P.A. 89-16, eff. 5-30-95; 89-115, eff. 1-1-96;
29 89-349, eff. 8-17-95; 89-495, eff. 6-24-96; 89-496, eff.
30 6-25-96; 89-626, eff. 8-9-96; 90-14, eff. 7-1-97; 90-519,
31 eff. 6-1-98; 90-552, eff. 12-12-97; 90-605, eff. 6-30-98;
32 revised 2-10-99.)
33 Section 99. Effective date. This Act takes effect upon
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1 becoming law.".