[ Search ] [ Legislation ]
[ Home ] [ Back ] [ Bottom ]
| [ Introduced ] | [ Engrossed ] |
91_SB0802sam001
LRB9103293PTmbam01
1 AMENDMENT TO SENATE BILL 802
2 AMENDMENT NO. . Amend Senate Bill 802 by replacing
3 the title with the following:
4 "AN ACT concerning taxes."; 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 2 as follows:
9 (35 ILCS 105/2) (from Ch. 120, par. 439.2)
10 Sec. 2. "Use" means the exercise by any person of any
11 right or power over tangible personal property incident to
12 the ownership of that property, except that it does not
13 include the sale of such property in any form as tangible
14 personal property in the regular course of business to the
15 extent that such property is not first subjected to a use for
16 which it was purchased, and does not include the use of such
17 property by its owner for demonstration purposes: Provided
18 that the property purchased is deemed to be purchased for the
19 purpose of resale, despite first being used, to the extent to
20 which it is resold as an ingredient of an intentionally
21 produced product or by-product of manufacturing. "Use" does
-2- LRB9103293PTmbam01
1 not mean the demonstration use or interim use of tangible
2 personal property by a retailer before he sells that tangible
3 personal property. For watercraft or aircraft, if the period
4 of demonstration use or interim use by the retailer exceeds
5 18 months, the retailer shall pay on the retailers' original
6 cost price the tax imposed by this Act, and no credit for
7 that tax is permitted if the watercraft or aircraft is
8 subsequently sold by the retailer. "Use" does not mean the
9 physical incorporation of tangible personal property, to the
10 extent not first subjected to a use for which it was
11 purchased, as an ingredient or constituent, into other
12 tangible personal property (a) which is sold in the regular
13 course of business or (b) which the person incorporating such
14 ingredient or constituent therein has undertaken at the time
15 of such purchase to cause to be transported in interstate
16 commerce to destinations outside the State of Illinois:
17 Provided that the property purchased is deemed to be
18 purchased for the purpose of resale, despite first being
19 used, to the extent to which it is resold as an ingredient of
20 an intentionally produced product or by-product of
21 manufacturing.
22 "Watercraft" means a Class 2, Class 3, or Class 4
23 watercraft as defined in Section 3-2 of the Boat Registration
24 and Safety Act, a personal watercraft, or any boat equipped
25 with an inboard motor.
26 "Purchase at retail" means the acquisition of the
27 ownership of or title to tangible personal property through a
28 sale at retail.
29 "Purchaser" means anyone who, through a sale at retail,
30 acquires the ownership of tangible personal property for a
31 valuable consideration.
32 "Sale at retail" means any transfer of the ownership of
33 or title to tangible personal property to a purchaser, for
34 the purpose of use, and not for the purpose of resale in any
-3- LRB9103293PTmbam01
1 form as tangible personal property to the extent not first
2 subjected to a use for which it was purchased, for a valuable
3 consideration: Provided that the property purchased is deemed
4 to be purchased for the purpose of resale, despite first
5 being used, to the extent to which it is resold as an
6 ingredient of an intentionally produced product or by-product
7 of manufacturing. For this purpose, slag produced as an
8 incident to manufacturing pig iron or steel and sold is
9 considered to be an intentionally produced by-product of
10 manufacturing. "Sale at retail" includes any such transfer
11 made for resale unless made in compliance with Section 2c of
12 the Retailers' Occupation Tax Act, as incorporated by
13 reference into Section 12 of this Act. Transactions whereby
14 the possession of the property is transferred but the seller
15 retains the title as security for payment of the selling
16 price are sales.
17 "Sale at retail" shall also be construed to include any
18 Illinois florist's sales transaction in which the purchase
19 order is received in Illinois by a florist and the sale is
20 for use or consumption, but the Illinois florist has a
21 florist in another state deliver the property to the
22 purchaser or the purchaser's donee in such other state.
23 Nonreusable tangible personal property that is used by
24 persons engaged in the business of operating a restaurant,
25 cafeteria, or drive-in is a sale for resale when it is
26 transferred to customers in the ordinary course of business
27 as part of the sale of food or beverages and is used to
28 deliver, package, or consume food or beverages, regardless of
29 where consumption of the food or beverages occurs. Examples
30 of those items include, but are not limited to nonreusable,
31 paper and plastic cups, plates, baskets, boxes, sleeves,
32 buckets or other containers, utensils, straws, placemats,
33 napkins, doggie bags, and wrapping or packaging materials
34 that are transferred to customers as part of the sale of food
-4- LRB9103293PTmbam01
1 or beverages in the ordinary course of business.
2 The purchase, employment and transfer of such tangible
3 personal property as newsprint and ink for the primary
4 purpose of conveying news (with or without other information)
5 is not a purchase, use or sale of tangible personal property.
6 "Sale at retail" does not include a sale or transfer of
7 tangible personal property to a multistate taxpayer who is
8 engaged in centralized purchasing activities in Illinois if
9 the purchaser, upon receipt of the tangible personal property
10 in Illinois, will temporarily store the property in Illinois
11 prior to transferring the property to an out-of-state
12 location for use solely outside of this State, never to be
13 returned to this State for use or consumption. For the
14 purposes of this paragraph, a "multistate taxpayer" is a
15 taxpayer registered to collect or remit a sales, use, or
16 occupation tax in a state or states other than Illinois. A
17 taxpayer engaged in "centralized purchasing activities" is a
18 multistate taxpayer who purchases tangible personal property
19 in bulk for the common use or consumption of its multiple
20 business locations both within and outside Illinois.
21 Tangible personal property acquired by a registered
22 multistate taxpayer engaged in centralized purchasing
23 activities in this State is "temporarily stored" in this
24 State if it is received in this State from an Illinois
25 registered retailer and subsequently transferred for use to
26 another state without alteration or, if altered by
27 converting, fabricating, manufacturing, printing, processing,
28 or shaping, is used solely outside this State by the
29 registered multistate taxpayer.
30 "Selling price" means the consideration for a sale valued
31 in money whether received in money or otherwise, including
32 cash, credits, property other than as hereinafter provided,
33 and services, but not including the value of or credit given
34 for traded-in tangible personal property where the item that
-5- LRB9103293PTmbam01
1 is traded-in is of like kind and character as that which is
2 being sold, and shall be determined without any deduction on
3 account of the cost of the property sold, the cost of
4 materials used, labor or service cost or any other expense
5 whatsoever, but does not include interest or finance charges
6 which appear as separate items on the bill of sale or sales
7 contract nor charges that are added to prices by sellers on
8 account of the seller's tax liability under the "Retailers'
9 Occupation Tax Act", or on account of the seller's duty to
10 collect, from the purchaser, the tax that is imposed by this
11 Act, or on account of the seller's tax liability under
12 Section 8-11-1 of the Illinois Municipal Code, as heretofore
13 and hereafter amended, or on account of the seller's tax
14 liability under the "County Retailers' Occupation Tax Act".
15 Effective December 1, 1985, "selling price" shall include
16 charges that are added to prices by sellers on account of the
17 seller's tax liability under the Cigarette Tax Act, on
18 account of the seller's duty to collect, from the purchaser,
19 the tax imposed under the Cigarette Use Tax Act, and on
20 account of the seller's duty to collect, from the purchaser,
21 any cigarette tax imposed by a home rule unit.
22 The phrase "like kind and character" shall be liberally
23 construed (including but not limited to any form of motor
24 vehicle for any form of motor vehicle, or any kind of farm or
25 agricultural implement for any other kind of farm or
26 agricultural implement), while not including a kind of item
27 which, if sold at retail by that retailer, would be exempt
28 from retailers' occupation tax and use tax as an isolated or
29 occasional sale.
30 "Department" means the Department of Revenue.
31 "Person" means any natural individual, firm, partnership,
32 association, joint stock company, joint adventure, public or
33 private corporation, limited liability company, or a
34 receiver, executor, trustee, guardian or other representative
-6- LRB9103293PTmbam01
1 appointed by order of any court.
2 "Retailer" means and includes every person engaged in the
3 business of making sales at retail as defined in this
4 Section.
5 A person who holds himself or herself out as being
6 engaged (or who habitually engages) in selling tangible
7 personal property at retail is a retailer hereunder with
8 respect to such sales (and not primarily in a service
9 occupation) notwithstanding the fact that such person designs
10 and produces such tangible personal property on special order
11 for the purchaser and in such a way as to render the property
12 of value only to such purchaser, if such tangible personal
13 property so produced on special order serves substantially
14 the same function as stock or standard items of tangible
15 personal property that are sold at retail.
16 A person whose activities are organized and conducted
17 primarily as a not-for-profit service enterprise, and who
18 engages in selling tangible personal property at retail
19 (whether to the public or merely to members and their guests)
20 is a retailer with respect to such transactions, excepting
21 only a person organized and operated exclusively for
22 charitable, religious or educational purposes either (1), to
23 the extent of sales by such person to its members, students,
24 patients or inmates of tangible personal property to be used
25 primarily for the purposes of such person, or (2), to the
26 extent of sales by such person of tangible personal property
27 which is not sold or offered for sale by persons organized
28 for profit. The selling of school books and school supplies
29 by schools at retail to students is not "primarily for the
30 purposes of" the school which does such selling. This
31 paragraph does not apply to nor subject to taxation
32 occasional dinners, social or similar activities of a person
33 organized and operated exclusively for charitable, religious
34 or educational purposes, whether or not such activities are
-7- LRB9103293PTmbam01
1 open to the public.
2 A person who is the recipient of a grant or contract
3 under Title VII of the Older Americans Act of 1965 (P.L.
4 92-258) and serves meals to participants in the federal
5 Nutrition Program for the Elderly in return for contributions
6 established in amount by the individual participant pursuant
7 to a schedule of suggested fees as provided for in the
8 federal Act is not a retailer under this Act with respect to
9 such transactions.
10 Persons who engage in the business of transferring
11 tangible personal property upon the redemption of trading
12 stamps are retailers hereunder when engaged in such business.
13 The isolated or occasional sale of tangible personal
14 property at retail by a person who does not hold himself out
15 as being engaged (or who does not habitually engage) in
16 selling such tangible personal property at retail or a sale
17 through a bulk vending machine does not make such person a
18 retailer hereunder. However, any person who is engaged in a
19 business which is not subject to the tax imposed by the
20 "Retailers' Occupation Tax Act" because of involving the sale
21 of or a contract to sell real estate or a construction
22 contract to improve real estate, but who, in the course of
23 conducting such business, transfers tangible personal
24 property to users or consumers in the finished form in which
25 it was purchased, and which does not become real estate,
26 under any provision of a construction contract or real estate
27 sale or real estate sales agreement entered into with some
28 other person arising out of or because of such nontaxable
29 business, is a retailer to the extent of the value of the
30 tangible personal property so transferred. If, in such
31 transaction, a separate charge is made for the tangible
32 personal property so transferred, the value of such property,
33 for the purposes of this Act, is the amount so separately
34 charged, but not less than the cost of such property to the
-8- LRB9103293PTmbam01
1 transferor; if no separate charge is made, the value of such
2 property, for the purposes of this Act, is the cost to the
3 transferor of such tangible personal property.
4 "Retailer maintaining a place of business in this State",
5 or any like term, means and includes any of the following
6 retailers:
7 1. A retailer having or maintaining within this
8 State, directly or by a subsidiary, an office,
9 distribution house, sales house, warehouse or other place
10 of business, or any agent or other representative
11 operating within this State under the authority of the
12 retailer or its subsidiary, irrespective of whether such
13 place of business or agent or other representative is
14 located here permanently or temporarily, or whether such
15 retailer or subsidiary is licensed to do business in this
16 State. However, the ownership of property that is located
17 at the premises of a printer with which the retailer has
18 contracted for printing and that consists of the final
19 printed product, property that becomes a part of the
20 final printed product, or copy from which the printed
21 product is produced shall not result in the retailer
22 being deemed to have or maintain an office, distribution
23 house, sales house, warehouse, or other place of business
24 within this State.
25 2. A retailer soliciting orders for tangible
26 personal property by means of a telecommunication or
27 television shopping system (which utilizes toll free
28 numbers) which is intended by the retailer to be
29 broadcast by cable television or other means of
30 broadcasting, to consumers located in this State.
31 3. A retailer, pursuant to a contract with a
32 broadcaster or publisher located in this State,
33 soliciting orders for tangible personal property by means
34 of advertising which is disseminated primarily to
-9- LRB9103293PTmbam01
1 consumers located in this State and only secondarily to
2 bordering jurisdictions.
3 4. A retailer soliciting orders for tangible
4 personal property by mail if the solicitations are
5 substantial and recurring and if the retailer benefits
6 from any banking, financing, debt collection,
7 telecommunication, or marketing activities occurring in
8 this State or benefits from the location in this State of
9 authorized installation, servicing, or repair facilities.
10 5. A retailer that is owned or controlled by the
11 same interests that own or control any retailer engaging
12 in business in the same or similar line of business in
13 this State.
14 6. A retailer having a franchisee or licensee
15 operating under its trade name if the franchisee or
16 licensee is required to collect the tax under this
17 Section.
18 7. A retailer, pursuant to a contract with a cable
19 television operator located in this State, soliciting
20 orders for tangible personal property by means of
21 advertising which is transmitted or distributed over a
22 cable television system in this State.
23 8. A retailer engaging in activities in Illinois,
24 which activities in the state in which the retail
25 business engaging in such activities is located would
26 constitute maintaining a place of business in that state.
27 "Bulk vending machine" means a nonelectrically operated
28 vending machine, containing unsorted confections, nuts or
29 other merchandise which, when a coin of a denomination not
30 larger than one cent is inserted, are dispensed in equal
31 portions, at random and without selection by the customer.
32 (Source: P.A. 90-289, eff. 8-1-97.)
33 Section 10. The Retailers' Occupation Tax Act is amended
-10- LRB9103293PTmbam01
1 by changing Section 1 as follows:
2 (35 ILCS 120/1) (from Ch. 120, par. 440)
3 Sec. 1. Definitions. "Sale at retail" means any
4 transfer of the ownership of or title to tangible personal
5 property to a purchaser, for the purpose of use or
6 consumption, and not for the purpose of resale in any form as
7 tangible personal property to the extent not first subjected
8 to a use for which it was purchased, for a valuable
9 consideration: Provided that the property purchased is
10 deemed to be purchased for the purpose of resale, despite
11 first being used, to the extent to which it is resold as an
12 ingredient of an intentionally produced product or byproduct
13 of manufacturing. For this purpose, slag produced as an
14 incident to manufacturing pig iron or steel and sold is
15 considered to be an intentionally produced byproduct of
16 manufacturing. Transactions whereby the possession of the
17 property is transferred but the seller retains the title as
18 security for payment of the selling price shall be deemed to
19 be sales.
20 "Sale at retail" shall be construed to include any
21 transfer of the ownership of or title to tangible personal
22 property to a purchaser, for use or consumption by any other
23 person to whom such purchaser may transfer the tangible
24 personal property without a valuable consideration, and to
25 include any transfer, whether made for or without a valuable
26 consideration, for resale in any form as tangible personal
27 property unless made in compliance with Section 2c of this
28 Act.
29 Sales of tangible personal property, which property, to
30 the extent not first subjected to a use for which it was
31 purchased, as an ingredient or constituent, goes into and
32 forms a part of tangible personal property subsequently the
33 subject of a "Sale at retail", are not sales at retail as
-11- LRB9103293PTmbam01
1 defined in this Act: Provided that the property purchased is
2 deemed to be purchased for the purpose of resale, despite
3 first being used, to the extent to which it is resold as an
4 ingredient of an intentionally produced product or byproduct
5 of manufacturing.
6 "Sale at retail" shall be construed to include any
7 Illinois florist's sales transaction in which the purchase
8 order is received in Illinois by a florist and the sale is
9 for use or consumption, but the Illinois florist has a
10 florist in another state deliver the property to the
11 purchaser or the purchaser's donee in such other state.
12 Nonreusable tangible personal property that is used by
13 persons engaged in the business of operating a restaurant,
14 cafeteria, or drive-in is a sale for resale when it is
15 transferred to customers in the ordinary course of business
16 as part of the sale of food or beverages and is used to
17 deliver, package, or consume food or beverages, regardless of
18 where consumption of the food or beverages occurs. Examples
19 of those items include, but are not limited to nonreusable,
20 paper and plastic cups, plates, baskets, boxes, sleeves,
21 buckets or other containers, utensils, straws, placemats,
22 napkins, doggie bags, and wrapping or packaging materials
23 that are transferred to customers as part of the sale of food
24 or beverages in the ordinary course of business.
25 The purchase, employment and transfer of such tangible
26 personal property as newsprint and ink for the primary
27 purpose of conveying news (with or without other information)
28 is not a purchase, use or sale of tangible personal property.
29 A person whose activities are organized and conducted
30 primarily as a not-for-profit service enterprise, and who
31 engages in selling tangible personal property at retail
32 (whether to the public or merely to members and their guests)
33 is engaged in the business of selling tangible personal
34 property at retail with respect to such transactions,
-12- LRB9103293PTmbam01
1 excepting only a person organized and operated exclusively
2 for charitable, religious or educational purposes either (1),
3 to the extent of sales by such person to its members,
4 students, patients or inmates of tangible personal property
5 to be used primarily for the purposes of such person, or (2),
6 to the extent of sales by such person of tangible personal
7 property which is not sold or offered for sale by persons
8 organized for profit. The selling of school books and school
9 supplies by schools at retail to students is not "primarily
10 for the purposes of" the school which does such selling. The
11 provisions of this paragraph shall not apply to nor subject
12 to taxation occasional dinners, socials or similar activities
13 of a person organized and operated exclusively for
14 charitable, religious or educational purposes, whether or not
15 such activities are open to the public.
16 A person who is the recipient of a grant or contract
17 under Title VII of the Older Americans Act of 1965 (P.L.
18 92-258) and serves meals to participants in the federal
19 Nutrition Program for the Elderly in return for contributions
20 established in amount by the individual participant pursuant
21 to a schedule of suggested fees as provided for in the
22 federal Act is not engaged in the business of selling
23 tangible personal property at retail with respect to such
24 transactions.
25 "Sale at retail" does not include a sale or transfer of
26 tangible personal property to a multistate taxpayer who is
27 engaged in centralized purchasing activities in Illinois if
28 the purchaser, upon receipt of the tangible personal property
29 in Illinois, will temporarily store the property in Illinois
30 prior to transferring the property to an out-of-state
31 location for use solely outside of this State, never to be
32 returned to this State for use or consumption. For the
33 purposes of this paragraph, a "multistate taxpayer" is a
34 taxpayer registered to collect or remit a sales, use, or
-13- LRB9103293PTmbam01
1 occupation tax in a state or states other than Illinois. A
2 taxpayer engaged in "centralized purchasing activities" is a
3 multistate taxpayer who purchases tangible personal property
4 in bulk for the common use or consumption of its multiple
5 business locations both within and outside Illinois.
6 Tangible personal property acquired by a registered
7 multistate taxpayer engaged in centralized purchasing
8 activities in this State is "temporarily stored" in this
9 State if it is received in this State from an Illinois
10 registered retailer and subsequently transferred for use to
11 another state without alteration or, if altered by
12 converting, fabricating, manufacturing, printing, processing,
13 or shaping, is used solely outside this State by the
14 registered multistate taxpayer.
15 "Purchaser" means anyone who, through a sale at retail,
16 acquires the ownership of or title to tangible personal
17 property for a valuable consideration.
18 "Reseller of motor fuel" means any person engaged in the
19 business of selling or delivering or transferring title of
20 motor fuel to another person other than for use or
21 consumption. No person shall act as a reseller of motor fuel
22 within this State without first being registered as a
23 reseller pursuant to Section 2c or a retailer pursuant to
24 Section 2a.
25 "Selling price" or the "amount of sale" means the
26 consideration for a sale valued in money whether received in
27 money or otherwise, including cash, credits, property, other
28 than as hereinafter provided, and services, but not including
29 the value of or credit given for traded-in tangible personal
30 property where the item that is traded-in is of like kind and
31 character as that which is being sold, and shall be
32 determined without any deduction on account of the cost of
33 the property sold, the cost of materials used, labor or
34 service cost or any other expense whatsoever, but does not
-14- LRB9103293PTmbam01
1 include charges that are added to prices by sellers on
2 account of the seller's tax liability under this Act, or on
3 account of the seller's duty to collect, from the purchaser,
4 the tax that is imposed by the Use Tax Act, or on account of
5 the seller's tax liability under Section 8-11-1 of the
6 Illinois Municipal Code, as heretofore and hereafter amended,
7 or on account of the seller's tax liability under the County
8 Retailers' Occupation Tax Act, or on account of the seller's
9 tax liability under the Home Rule Municipal Soft Drink
10 Retailers' Occupation Tax, or on account of the seller's tax
11 liability under any tax imposed under the "Regional
12 Transportation Authority Act", approved December 12, 1973.
13 Effective December 1, 1985, "selling price" shall include
14 charges that are added to prices by sellers on account of the
15 seller's tax liability under the Cigarette Tax Act, on
16 account of the sellers' duty to collect, from the purchaser,
17 the tax imposed under the Cigarette Use Tax Act, and on
18 account of the seller's duty to collect, from the purchaser,
19 any cigarette tax imposed by a home rule unit.
20 The phrase "like kind and character" shall be liberally
21 construed (including but not limited to any form of motor
22 vehicle for any form of motor vehicle, or any kind of farm or
23 agricultural implement for any other kind of farm or
24 agricultural implement), while not including a kind of item
25 which, if sold at retail by that retailer, would be exempt
26 from retailers' occupation tax and use tax as an isolated or
27 occasional sale.
28 "Gross receipts" from the sales of tangible personal
29 property at retail means the total selling price or the
30 amount of such sales, as hereinbefore defined. In the case
31 of charge and time sales, the amount thereof shall be
32 included only as and when payments are received by the
33 seller. Receipts or other consideration derived by a seller
34 from the sale, transfer or assignment of accounts receivable
-15- LRB9103293PTmbam01
1 to a wholly owned subsidiary will not be deemed payments
2 prior to the time the purchaser makes payment on such
3 accounts.
4 "Department" means the Department of Revenue.
5 "Person" means any natural individual, firm, partnership,
6 association, joint stock company, joint adventure, public or
7 private corporation, limited liability company, or a
8 receiver, executor, trustee, guardian or other representative
9 appointed by order of any court.
10 The isolated or occasional sale of tangible personal
11 property at retail by a person who does not hold himself out
12 as being engaged (or who does not habitually engage) in
13 selling such tangible personal property at retail, or a sale
14 through a bulk vending machine, does not constitute engaging
15 in a business of selling such tangible personal property at
16 retail within the meaning of this Act; provided that any
17 person who is engaged in a business which is not subject to
18 the tax imposed by this Act because of involving the sale of
19 or a contract to sell real estate or a construction contract
20 to improve real estate or a construction contract to
21 engineer, install, and maintain an integrated system of
22 products, but who, in the course of conducting such business,
23 transfers tangible personal property to users or consumers in
24 the finished form in which it was purchased, and which does
25 not become real estate or was not engineered and installed,
26 under any provision of a construction contract or real estate
27 sale or real estate sales agreement entered into with some
28 other person arising out of or because of such nontaxable
29 business, is engaged in the business of selling tangible
30 personal property at retail to the extent of the value of the
31 tangible personal property so transferred. If, in such a
32 transaction, a separate charge is made for the tangible
33 personal property so transferred, the value of such property,
34 for the purpose of this Act, shall be the amount so
-16- LRB9103293PTmbam01
1 separately charged, but not less than the cost of such
2 property to the transferor; if no separate charge is made,
3 the value of such property, for the purposes of this Act, is
4 the cost to the transferor of such tangible personal
5 property. Construction contracts for the improvement of real
6 estate consisting of engineering, installation, and
7 maintenance of voice, data, video, security, and all
8 telecommunication systems do not constitute engaging in a
9 business of selling tangible personal property at retail
10 within the meaning of this Act if they are sold at one
11 specified contract price.
12 A person who holds himself or herself out as being
13 engaged (or who habitually engages) in selling tangible
14 personal property at retail is a person engaged in the
15 business of selling tangible personal property at retail
16 hereunder with respect to such sales (and not primarily in a
17 service occupation) notwithstanding the fact that such person
18 designs and produces such tangible personal property on
19 special order for the purchaser and in such a way as to
20 render the property of value only to such purchaser, if such
21 tangible personal property so produced on special order
22 serves substantially the same function as stock or standard
23 items of tangible personal property that are sold at retail.
24 Persons who engage in the business of transferring
25 tangible personal property upon the redemption of trading
26 stamps are engaged in the business of selling such property
27 at retail and shall be liable for and shall pay the tax
28 imposed by this Act on the basis of the retail value of the
29 property transferred upon redemption of such stamps.
30 "Bulk vending machine" means a nonelectrically operated
31 vending machine, containing unsorted confections, nuts or
32 other merchandise which, when a coin of a denomination not
33 larger than one cent is inserted, are dispensed in equal
34 portions, at random and without selection by the customer.
-17- LRB9103293PTmbam01
1 (Source: P.A. 90-289, eff. 8-1-97.)".