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[ Senate Amendment 001 ] |
92_HB0539 LRB9203973SMdv 1 AN ACT concerning taxation. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Use Tax Act is amended by changing 5 Section 3-5 as follows: 6 (35 ILCS 105/3-5) (from Ch. 120, par. 439.3-5) 7 Sec. 3-5. Exemptions. Use of the following tangible 8 personal property is exempt from the tax imposed by this Act: 9 (1) Personal property purchased from a corporation, 10 society, association, foundation, institution, or 11 organization, other than a limited liability company, that is 12 organized and operated as a not-for-profit service enterprise 13 for the benefit of persons 65 years of age or older if the 14 personal property was not purchased by the enterprise for the 15 purpose of resale by the enterprise. 16 (2) Personal property purchased by a not-for-profit 17 Illinois county fair association for use in conducting, 18 operating, or promoting the county fair. 19 (3) Personal property purchased by a not-for-profit arts 20 or cultural organization that establishes, by proof required 21 by the Department by rule, that it has received an exemption 22 under Section 501(c)(3) of the Internal Revenue Code and that 23 is organized and operated for the presentation or support of 24 arts or cultural programming, activities, or services. These 25 organizations include, but are not limited to, music and 26 dramatic arts organizations such as symphony orchestras and 27 theatrical groups, arts and cultural service organizations, 28 local arts councils, visual arts organizations, and media 29 arts organizations. 30 (4) Personal property purchased by a governmental body, 31 by a corporation, society, association, foundation, or -2- LRB9203973SMdv 1 institution organized and operated exclusively for 2 charitable, religious, or educational purposes, or by a 3 not-for-profit corporation, society, association, foundation, 4 institution, or organization that has no compensated officers 5 or employees and that is organized and operated primarily for 6 the recreation of persons 55 years of age or older. A limited 7 liability company may qualify for the exemption under this 8 paragraph only if the limited liability company is organized 9 and operated exclusively for educational purposes. On and 10 after July 1, 1987, however, no entity otherwise eligible for 11 this exemption shall make tax-free purchases unless it has an 12 active exemption identification number issued by the 13 Department. 14 (5) A passenger car that is a replacement vehicle to the 15 extent that the purchase price of the car is subject to the 16 Replacement Vehicle Tax. 17 (6) Graphic arts machinery and equipment, including 18 repair and replacement parts, both new and used, and 19 including that manufactured on special order, certified by 20 the purchaser to be used primarily for graphic arts 21 production, and including machinery and equipment purchased 22 for lease. 23 (7) Farm chemicals. 24 (8) Legal tender, currency, medallions, or gold or 25 silver coinage issued by the State of Illinois, the 26 government of the United States of America, or the government 27 of any foreign country, and bullion. 28 (9) Personal property purchased from a teacher-sponsored 29 student organization affiliated with an elementary or 30 secondary school located in Illinois. 31 (10) A motor vehicle of the first division, a motor 32 vehicle of the second division that is a self-contained motor 33 vehicle designed or permanently converted to provide living 34 quarters for recreational, camping, or travel use, with -3- LRB9203973SMdv 1 direct walk through to the living quarters from the driver's 2 seat, or a motor vehicle of the second division that is of 3 the van configuration designed for the transportation of not 4 less than 7 nor more than 16 passengers, as defined in 5 Section 1-146 of the Illinois Vehicle Code, that is used for 6 automobile renting, as defined in the Automobile Renting 7 Occupation and Use Tax Act. 8 (11) Farm machinery and equipment, both new and used, 9 including that manufactured on special order, certified by 10 the purchaser to be used primarily for production agriculture 11 or State or federal agricultural programs, including 12 individual replacement parts for the machinery and equipment, 13 including machinery and equipment purchased for lease, and 14 including implements of husbandry defined in Section 1-130 of 15 the Illinois Vehicle Code, farm machinery and agricultural 16 chemical and fertilizer spreaders, and nurse wagons required 17 to be registered under Section 3-809 of the Illinois Vehicle 18 Code, but excluding other motor vehicles required to be 19 registered under the Illinois Vehicle Code. Horticultural 20 polyhouses or hoop houses used for propagating, growing, or 21 overwintering plants shall be considered farm machinery and 22 equipment under this item (11). Agricultural chemical tender 23 tanks and dry boxes shall include units sold separately from 24 a motor vehicle required to be licensed and units sold 25 mounted on a motor vehicle required to be licensed if the 26 selling price of the tender is separately stated. 27 Farm machinery and equipment shall include precision 28 farming equipment that is installed or purchased to be 29 installed on farm machinery and equipment including, but not 30 limited to, tractors, harvesters, sprayers, planters, 31 seeders, or spreaders. Precision farming equipment includes, 32 but is not limited to, soil testing sensors, computers, 33 monitors, software, global positioning and mapping systems, 34 and other such equipment. -4- LRB9203973SMdv 1 Farm machinery and equipment also includes computers, 2 sensors, software, and related equipment used primarily in 3 the computer-assisted operation of production agriculture 4 facilities, equipment, and activities such as, but not 5 limited to, the collection, monitoring, and correlation of 6 animal and crop data for the purpose of formulating animal 7 diets and agricultural chemicals. This item (11) is exempt 8 from the provisions of Section 3-90. 9 (12) Fuel and petroleum products sold to or used by an 10 air common carrier, certified by the carrier to be used for 11 consumption, shipment, or storage in the conduct of its 12 business as an air common carrier, for a flight destined for 13 or returning from a location or locations outside the United 14 States without regard to previous or subsequent domestic 15 stopovers. 16 (13) Proceeds of mandatory service charges separately 17 stated on customers' bills for the purchase and consumption 18 of food and beverages purchased at retail from a retailer, to 19 the extent that the proceeds of the service charge are in 20 fact turned over as tips or as a substitute for tips to the 21 employees who participate directly in preparing, serving, 22 hosting or cleaning up the food or beverage function with 23 respect to which the service charge is imposed. 24 (14) Oil field exploration, drilling, and production 25 equipment, including (i) rigs and parts of rigs, rotary rigs, 26 cable tool rigs, and workover rigs, (ii) pipe and tubular 27 goods, including casing and drill strings, (iii) pumps and 28 pump-jack units, (iv) storage tanks and flow lines, (v) any 29 individual replacement part for oil field exploration, 30 drilling, and production equipment, and (vi) machinery and 31 equipment purchased for lease; but excluding motor vehicles 32 required to be registered under the Illinois Vehicle Code. 33 (15) Photoprocessing machinery and equipment, including 34 repair and replacement parts, both new and used, including -5- LRB9203973SMdv 1 that manufactured on special order, certified by the 2 purchaser to be used primarily for photoprocessing, and 3 including photoprocessing machinery and equipment purchased 4 for lease. 5 (16) Coal exploration, mining, offhighway hauling, 6 processing, maintenance, and reclamation equipment, including 7 replacement parts and equipment, and including equipment 8 purchased for lease, but excluding motor vehicles required to 9 be registered under the Illinois Vehicle Code. 10 (17) Distillation machinery and equipment, sold as a 11 unit or kit, assembled or installed by the retailer, 12 certified by the user to be used only for the production of 13 ethyl alcohol that will be used for consumption as motor fuel 14 or as a component of motor fuel for the personal use of the 15 user, and not subject to sale or resale. 16 (18) Manufacturing and assembling machinery and 17 equipment used primarily in the process of manufacturing or 18 assembling tangible personal property for wholesale or retail 19 sale or lease, whether that sale or lease is made directly by 20 the manufacturer or by some other person, whether the 21 materials used in the process are owned by the manufacturer 22 or some other person, or whether that sale or lease is made 23 apart from or as an incident to the seller's engaging in the 24 service occupation of producing machines, tools, dies, jigs, 25 patterns, gauges, or other similar items of no commercial 26 value on special order for a particular purchaser. 27 (19) Personal property delivered to a purchaser or 28 purchaser's donee inside Illinois when the purchase order for 29 that personal property was received by a florist located 30 outside Illinois who has a florist located inside Illinois 31 deliver the personal property. 32 (20) Semen used for artificial insemination of livestock 33 for direct agricultural production. 34 (21) Horses, or interests in horses, registered with and -6- LRB9203973SMdv 1 meeting the requirements of any of the Arabian Horse Club 2 Registry of America, Appaloosa Horse Club, American Quarter 3 Horse Association, United States Trotting Association, or 4 Jockey Club, as appropriate, used for purposes of breeding or 5 racing for prizes. 6 (22) Computers and communications equipment utilized for 7 any hospital purpose and equipment used in the diagnosis, 8 analysis, or treatment of hospital patients purchased by a 9 lessor who leases the equipment, under a lease of one year or 10 longer executed or in effect at the time the lessor would 11 otherwise be subject to the tax imposed by this Act, to a 12 hospital that has been issued an active tax exemption 13 identification number by the Department under Section 1g of 14 the Retailers' Occupation Tax Act. If the equipment is 15 leased in a manner that does not qualify for this exemption 16 or is used in any other non-exempt manner, the lessor shall 17 be liable for the tax imposed under this Act or the Service 18 Use Tax Act, as the case may be, based on the fair market 19 value of the property at the time the non-qualifying use 20 occurs. No lessor shall collect or attempt to collect an 21 amount (however designated) that purports to reimburse that 22 lessor for the tax imposed by this Act or the Service Use Tax 23 Act, as the case may be, if the tax has not been paid by the 24 lessor. If a lessor improperly collects any such amount from 25 the lessee, the lessee shall have a legal right to claim a 26 refund of that amount from the lessor. If, however, that 27 amount is not refunded to the lessee for any reason, the 28 lessor is liable to pay that amount to the Department. 29 (23) Personal property purchased by a lessor who leases 30 the property, under a lease of one year or longer executed 31 or in effect at the time the lessor would otherwise be 32 subject to the tax imposed by this Act, to a governmental 33 body that has been issued an active sales tax exemption 34 identification number by the Department under Section 1g of -7- LRB9203973SMdv 1 the Retailers' Occupation Tax Act. If the property is leased 2 in a manner that does not qualify for this exemption or used 3 in any other non-exempt manner, the lessor shall be liable 4 for the tax imposed under this Act or the Service Use Tax 5 Act, as the case may be, based on the fair market value of 6 the property at the time the non-qualifying use occurs. No 7 lessor shall collect or attempt to collect an amount (however 8 designated) that purports to reimburse that lessor for the 9 tax imposed by this Act or the Service Use Tax Act, as the 10 case may be, if the tax has not been paid by the lessor. If 11 a lessor improperly collects any such amount from the lessee, 12 the lessee shall have a legal right to claim a refund of that 13 amount from the lessor. If, however, that amount is not 14 refunded to the lessee for any reason, the lessor is liable 15 to pay that amount to the Department. 16 (24) Beginning with taxable years ending on or after 17 December 31, 1995 and ending with taxable years ending on or 18 before December 31, 2004, personal property that is donated 19 for disaster relief to be used in a State or federally 20 declared disaster area in Illinois or bordering Illinois by a 21 manufacturer or retailer that is registered in this State to 22 a corporation, society, association, foundation, or 23 institution that has been issued a sales tax exemption 24 identification number by the Department that assists victims 25 of the disaster who reside within the declared disaster area. 26 (25) Beginning with taxable years ending on or after 27 December 31, 1995 and ending with taxable years ending on or 28 before December 31, 2004, personal property that is used in 29 the performance of infrastructure repairs in this State, 30 including but not limited to municipal roads and streets, 31 access roads, bridges, sidewalks, waste disposal systems, 32 water and sewer line extensions, water distribution and 33 purification facilities, storm water drainage and retention 34 facilities, and sewage treatment facilities, resulting from a -8- LRB9203973SMdv 1 State or federally declared disaster in Illinois or bordering 2 Illinois when such repairs are initiated on facilities 3 located in the declared disaster area within 6 months after 4 the disaster. 5 (26) Beginning July 1, 1999, game or game birds 6 purchased at a "game breeding and hunting preserve area" or 7 an "exotic game hunting area" as those terms are used in the 8 Wildlife Code or at a hunting enclosure approved through 9 rules adopted by the Department of Natural Resources. This 10 paragraph is exempt from the provisions of Section 3-90. 11 (27) A motor vehicle, as that term is defined in Section 12 1-146 of the Illinois Vehicle Code, that is donated to a 13 corporation, limited liability company, society, association, 14 foundation, or institution that is determined by the 15 Department to be organized and operated exclusively for 16 educational purposes. For purposes of this exemption, "a 17 corporation, limited liability company, society, association, 18 foundation, or institution organized and operated exclusively 19 for educational purposes" means all tax-supported public 20 schools, private schools that offer systematic instruction in 21 useful branches of learning by methods common to public 22 schools and that compare favorably in their scope and 23 intensity with the course of study presented in tax-supported 24 schools, and vocational or technical schools or institutes 25 organized and operated exclusively to provide a course of 26 study of not less than 6 weeks duration and designed to 27 prepare individuals to follow a trade or to pursue a manual, 28 technical, mechanical, industrial, business, or commercial 29 occupation. 30 (28) Beginning January 1, 2000, personal property, 31 including food, purchased through fundraising events for the 32 benefit of a public or private elementary or secondary 33 school, a group of those schools, or one or more school 34 districts if the events are sponsored by an entity recognized -9- LRB9203973SMdv 1 by the school district that consists primarily of volunteers 2 and includes parents and teachers of the school children. 3 This paragraph does not apply to fundraising events (i) for 4 the benefit of private home instruction or (ii) for which the 5 fundraising entity purchases the personal property sold at 6 the events from another individual or entity that sold the 7 property for the purpose of resale by the fundraising entity 8 and that profits from the sale to the fundraising entity. 9 This paragraph is exempt from the provisions of Section 3-90. 10 (29) Beginning January 1, 2000, new or used automatic 11 vending machines that prepare and serve hot food and 12 beverages, including coffee, soup, and other items, and 13 replacement parts for these machines. This paragraph is 14 exempt from the provisions of Section 3-90. 15 (30) Food for human consumption that is to be consumed 16 off the premises where it is sold (other than alcoholic 17 beverages, soft drinks, and food that has been prepared for 18 immediate consumption) and prescription and nonprescription 19 medicines, drugs, medical appliances, and insulin, urine 20 testing materials, syringes, and needles used by diabetics, 21 for human use, when purchased for use by a person receiving 22 medical assistance under Article 5 of the Illinois Public Aid 23 Code who resides in a licensed long-term care facility, as 24 defined in the Nursing Home Care Act. 25 (31) Beginning January 1, 2002, tangible personal 26 property and its component parts purchased by a 27 telecommunications carrier if the property and parts are used 28 directly and primarily in transmitting, receiving, switching, 29 or recording any interactive, two-way electromagnetic 30 communications, including voice, image, data, and 31 information, through the use of any medium, including, but 32 not limited to, poles, wires, cables, switching equipment, 33 computers, and record storage devices and media. This 34 paragraph is exempt from the provisions of Section 3-90. -10- LRB9203973SMdv 1 (Source: P.A. 90-14, eff. 7-1-97; 90-552, eff. 12-12-97; 2 90-605, eff. 6-30-98; 91-51, eff. 6-30-99; 91-200, eff. 3 7-20-99; 91-439, eff. 8-6-99; 91-637, eff. 8-20-99; 91-644, 4 eff. 8-20-99; 91-901, eff. 1-1-01.) 5 Section 10. The Service Use Tax Act is amended by 6 changing Section 3-5 as follows: 7 (35 ILCS 110/3-5) (from Ch. 120, par. 439.33-5) 8 Sec. 3-5. Exemptions. Use of the following tangible 9 personal property is exempt from the tax imposed by this Act: 10 (1) Personal property purchased from a corporation, 11 society, association, foundation, institution, or 12 organization, other than a limited liability company, that is 13 organized and operated as a not-for-profit service enterprise 14 for the benefit of persons 65 years of age or older if the 15 personal property was not purchased by the enterprise for the 16 purpose of resale by the enterprise. 17 (2) Personal property purchased by a non-profit Illinois 18 county fair association for use in conducting, operating, or 19 promoting the county fair. 20 (3) Personal property purchased by a not-for-profit arts 21 or cultural organization that establishes, by proof required 22 by the Department by rule, that it has received an exemption 23 under Section 501(c)(3) of the Internal Revenue Code and that 24 is organized and operated for the presentation or support of 25 arts or cultural programming, activities, or services. These 26 organizations include, but are not limited to, music and 27 dramatic arts organizations such as symphony orchestras and 28 theatrical groups, arts and cultural service organizations, 29 local arts councils, visual arts organizations, and media 30 arts organizations. 31 (4) Legal tender, currency, medallions, or gold or 32 silver coinage issued by the State of Illinois, the -11- LRB9203973SMdv 1 government of the United States of America, or the government 2 of any foreign country, and bullion. 3 (5) Graphic arts machinery and equipment, including 4 repair and replacement parts, both new and used, and 5 including that manufactured on special order or purchased for 6 lease, certified by the purchaser to be used primarily for 7 graphic arts production. 8 (6) Personal property purchased from a teacher-sponsored 9 student organization affiliated with an elementary or 10 secondary school located in Illinois. 11 (7) Farm machinery and equipment, both new and used, 12 including that manufactured on special order, certified by 13 the purchaser to be used primarily for production agriculture 14 or State or federal agricultural programs, including 15 individual replacement parts for the machinery and equipment, 16 including machinery and equipment purchased for lease, and 17 including implements of husbandry defined in Section 1-130 of 18 the Illinois Vehicle Code, farm machinery and agricultural 19 chemical and fertilizer spreaders, and nurse wagons required 20 to be registered under Section 3-809 of the Illinois Vehicle 21 Code, but excluding other motor vehicles required to be 22 registered under the Illinois Vehicle Code. Horticultural 23 polyhouses or hoop houses used for propagating, growing, or 24 overwintering plants shall be considered farm machinery and 25 equipment under this item (7). Agricultural chemical tender 26 tanks and dry boxes shall include units sold separately from 27 a motor vehicle required to be licensed and units sold 28 mounted on a motor vehicle required to be licensed if the 29 selling price of the tender is separately stated. 30 Farm machinery and equipment shall include precision 31 farming equipment that is installed or purchased to be 32 installed on farm machinery and equipment including, but not 33 limited to, tractors, harvesters, sprayers, planters, 34 seeders, or spreaders. Precision farming equipment includes, -12- LRB9203973SMdv 1 but is not limited to, soil testing sensors, computers, 2 monitors, software, global positioning and mapping systems, 3 and other such equipment. 4 Farm machinery and equipment also includes computers, 5 sensors, software, and related equipment used primarily in 6 the computer-assisted operation of production agriculture 7 facilities, equipment, and activities such as, but not 8 limited to, the collection, monitoring, and correlation of 9 animal and crop data for the purpose of formulating animal 10 diets and agricultural chemicals. This item (7) is exempt 11 from the provisions of Section 3-75. 12 (8) Fuel and petroleum products sold to or used by an 13 air common carrier, certified by the carrier to be used for 14 consumption, shipment, or storage in the conduct of its 15 business as an air common carrier, for a flight destined for 16 or returning from a location or locations outside the United 17 States without regard to previous or subsequent domestic 18 stopovers. 19 (9) Proceeds of mandatory service charges separately 20 stated on customers' bills for the purchase and consumption 21 of food and beverages acquired as an incident to the purchase 22 of a service from a serviceman, to the extent that the 23 proceeds of the service charge are in fact turned over as 24 tips or as a substitute for tips to the employees who 25 participate directly in preparing, serving, hosting or 26 cleaning up the food or beverage function with respect to 27 which the service charge is imposed. 28 (10) Oil field exploration, drilling, and production 29 equipment, including (i) rigs and parts of rigs, rotary rigs, 30 cable tool rigs, and workover rigs, (ii) pipe and tubular 31 goods, including casing and drill strings, (iii) pumps and 32 pump-jack units, (iv) storage tanks and flow lines, (v) any 33 individual replacement part for oil field exploration, 34 drilling, and production equipment, and (vi) machinery and -13- LRB9203973SMdv 1 equipment purchased for lease; but excluding motor vehicles 2 required to be registered under the Illinois Vehicle Code. 3 (11) Proceeds from the sale of photoprocessing machinery 4 and equipment, including repair and replacement parts, both 5 new and used, including that manufactured on special order, 6 certified by the purchaser to be used primarily for 7 photoprocessing, and including photoprocessing machinery and 8 equipment purchased for lease. 9 (12) Coal exploration, mining, offhighway hauling, 10 processing, maintenance, and reclamation equipment, including 11 replacement parts and equipment, and including equipment 12 purchased for lease, but excluding motor vehicles required to 13 be registered under the Illinois Vehicle Code. 14 (13) Semen used for artificial insemination of livestock 15 for direct agricultural production. 16 (14) Horses, or interests in horses, registered with and 17 meeting the requirements of any of the Arabian Horse Club 18 Registry of America, Appaloosa Horse Club, American Quarter 19 Horse Association, United States Trotting Association, or 20 Jockey Club, as appropriate, used for purposes of breeding or 21 racing for prizes. 22 (15) Computers and communications equipment utilized for 23 any hospital purpose and equipment used in the diagnosis, 24 analysis, or treatment of hospital patients purchased by a 25 lessor who leases the equipment, under a lease of one year or 26 longer executed or in effect at the time the lessor would 27 otherwise be subject to the tax imposed by this Act, to a 28 hospital that has been issued an active tax exemption 29 identification number by the Department under Section 1g of 30 the Retailers' Occupation Tax Act. If the equipment is leased 31 in a manner that does not qualify for this exemption or is 32 used in any other non-exempt manner, the lessor shall be 33 liable for the tax imposed under this Act or the Use Tax Act, 34 as the case may be, based on the fair market value of the -14- LRB9203973SMdv 1 property at the time the non-qualifying use occurs. No 2 lessor shall collect or attempt to collect an amount (however 3 designated) that purports to reimburse that lessor for the 4 tax imposed by this Act or the Use Tax Act, as the case may 5 be, if the tax has not been paid by the lessor. If a lessor 6 improperly collects any such amount from the lessee, the 7 lessee shall have a legal right to claim a refund of that 8 amount from the lessor. If, however, that amount is not 9 refunded to the lessee for any reason, the lessor is liable 10 to pay that amount to the Department. 11 (16) Personal property purchased by a lessor who leases 12 the property, under a lease of one year or longer executed or 13 in effect at the time the lessor would otherwise be subject 14 to the tax imposed by this Act, to a governmental body that 15 has been issued an active tax exemption identification number 16 by the Department under Section 1g of the Retailers' 17 Occupation Tax Act. If the property is leased in a manner 18 that does not qualify for this exemption or is used in any 19 other non-exempt manner, the lessor shall be liable for the 20 tax imposed under this Act or the Use Tax Act, as the case 21 may be, based on the fair market value of the property at the 22 time the non-qualifying use occurs. No lessor shall collect 23 or attempt to collect an amount (however designated) that 24 purports to reimburse that lessor for the tax imposed by this 25 Act or the Use Tax Act, as the case may be, if the tax has 26 not been paid by the lessor. If a lessor improperly collects 27 any such amount from the lessee, the lessee shall have a 28 legal right to claim a refund of that amount from the lessor. 29 If, however, that amount is not refunded to the lessee for 30 any reason, the lessor is liable to pay that amount to the 31 Department. 32 (17) Beginning with taxable years ending on or after 33 December 31, 1995 and ending with taxable years ending on or 34 before December 31, 2004, personal property that is donated -15- LRB9203973SMdv 1 for disaster relief to be used in a State or federally 2 declared disaster area in Illinois or bordering Illinois by a 3 manufacturer or retailer that is registered in this State to 4 a corporation, society, association, foundation, or 5 institution that has been issued a sales tax exemption 6 identification number by the Department that assists victims 7 of the disaster who reside within the declared disaster area. 8 (18) Beginning with taxable years ending on or after 9 December 31, 1995 and ending with taxable years ending on or 10 before December 31, 2004, personal property that is used in 11 the performance of infrastructure repairs in this State, 12 including but not limited to municipal roads and streets, 13 access roads, bridges, sidewalks, waste disposal systems, 14 water and sewer line extensions, water distribution and 15 purification facilities, storm water drainage and retention 16 facilities, and sewage treatment facilities, resulting from a 17 State or federally declared disaster in Illinois or bordering 18 Illinois when such repairs are initiated on facilities 19 located in the declared disaster area within 6 months after 20 the disaster. 21 (19) Beginning July 1, 1999, game or game birds 22 purchased at a "game breeding and hunting preserve area" or 23 an "exotic game hunting area" as those terms are used in the 24 Wildlife Code or at a hunting enclosure approved through 25 rules adopted by the Department of Natural Resources. This 26 paragraph is exempt from the provisions of Section 3-75. 27 (20)(19)A motor vehicle, as that term is defined in 28 Section 1-146 of the Illinois Vehicle Code, that is donated 29 to a corporation, limited liability company, society, 30 association, foundation, or institution that is determined by 31 the Department to be organized and operated exclusively for 32 educational purposes. For purposes of this exemption, "a 33 corporation, limited liability company, society, association, 34 foundation, or institution organized and operated exclusively -16- LRB9203973SMdv 1 for educational purposes" means all tax-supported public 2 schools, private schools that offer systematic instruction in 3 useful branches of learning by methods common to public 4 schools and that compare favorably in their scope and 5 intensity with the course of study presented in tax-supported 6 schools, and vocational or technical schools or institutes 7 organized and operated exclusively to provide a course of 8 study of not less than 6 weeks duration and designed to 9 prepare individuals to follow a trade or to pursue a manual, 10 technical, mechanical, industrial, business, or commercial 11 occupation. 12 (21)(20)Beginning January 1, 2000, personal property, 13 including food, purchased through fundraising events for the 14 benefit of a public or private elementary or secondary 15 school, a group of those schools, or one or more school 16 districts if the events are sponsored by an entity recognized 17 by the school district that consists primarily of volunteers 18 and includes parents and teachers of the school children. 19 This paragraph does not apply to fundraising events (i) for 20 the benefit of private home instruction or (ii) for which the 21 fundraising entity purchases the personal property sold at 22 the events from another individual or entity that sold the 23 property for the purpose of resale by the fundraising entity 24 and that profits from the sale to the fundraising entity. 25 This paragraph is exempt from the provisions of Section 3-75. 26 (22)(19)Beginning January 1, 2000, new or used 27 automatic vending machines that prepare and serve hot food 28 and beverages, including coffee, soup, and other items, and 29 replacement parts for these machines. This paragraph is 30 exempt from the provisions of Section 3-75. 31 (23) Beginning January 1, 2002, tangible personal 32 property and its component parts purchased by a 33 telecommunications carrier if the property and parts are used 34 directly and primarily in transmitting, receiving, switching, -17- LRB9203973SMdv 1 or recording any interactive, two-way electromagnetic 2 communications, including voice, image, data, and 3 information, through the use of any medium, including, but 4 not limited to, poles, wires, cables, switching equipment, 5 computers, and record storage devices and media. This 6 paragraph is exempt from the provisions of Section 3-75. 7 (Source: P.A. 90-14, eff. 7-1-97; 90-552, eff. 12-12-97; 8 90-605, eff. 6-30-98; 91-51, eff. 6-30-99; 91-200, eff. 9 7-20-99; 91-439, eff. 8-6-99; 91-637, eff. 8-20-99; 91-644, 10 eff. 8-20-99; revised 9-29-99.) 11 Section 15. The Service Occupation Tax Act is amended by 12 changing Section 3-5 as follows: 13 (35 ILCS 115/3-5) (from Ch. 120, par. 439.103-5) 14 Sec. 3-5. Exemptions. The following tangible personal 15 property is exempt from the tax imposed by this Act: 16 (1) Personal property sold by a corporation, society, 17 association, foundation, institution, or organization, other 18 than a limited liability company, that is organized and 19 operated as a not-for-profit service enterprise for the 20 benefit of persons 65 years of age or older if the personal 21 property was not purchased by the enterprise for the purpose 22 of resale by the enterprise. 23 (2) Personal property purchased by a not-for-profit 24 Illinois county fair association for use in conducting, 25 operating, or promoting the county fair. 26 (3) Personal property purchased by any not-for-profit 27 arts or cultural organization that establishes, by proof 28 required by the Department by rule, that it has received an 29 exemption under Section 501(c)(3) of the Internal Revenue 30 Code and that is organized and operated for the presentation 31 or support of arts or cultural programming, activities, or 32 services. These organizations include, but are not limited -18- LRB9203973SMdv 1 to, music and dramatic arts organizations such as symphony 2 orchestras and theatrical groups, arts and cultural service 3 organizations, local arts councils, visual arts 4 organizations, and media arts organizations. 5 (4) Legal tender, currency, medallions, or gold or 6 silver coinage issued by the State of Illinois, the 7 government of the United States of America, or the government 8 of any foreign country, and bullion. 9 (5) Graphic arts machinery and equipment, including 10 repair and replacement parts, both new and used, and 11 including that manufactured on special order or purchased for 12 lease, certified by the purchaser to be used primarily for 13 graphic arts production. 14 (6) Personal property sold by a teacher-sponsored 15 student organization affiliated with an elementary or 16 secondary school located in Illinois. 17 (7) 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 (7). 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 -19- LRB9203973SMdv 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 (7) is exempt 17 from the provisions of Section 3-55. 18 (8) 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 (9) Proceeds of mandatory service charges separately 26 stated on customers' bills for the purchase and consumption 27 of food and beverages, to the extent that the proceeds of the 28 service charge are in fact turned over as tips or as a 29 substitute for tips to the employees who participate directly 30 in preparing, serving, hosting or cleaning up the food or 31 beverage function with respect to which the service charge is 32 imposed. 33 (10) Oil field exploration, drilling, and production 34 equipment, including (i) rigs and parts of rigs, rotary rigs, -20- LRB9203973SMdv 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 (11) 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 (12) 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 (13) Food for human consumption that is to be consumed 20 off the premises where it is sold (other than alcoholic 21 beverages, soft drinks and food that has been prepared for 22 immediate consumption) and prescription and non-prescription 23 medicines, drugs, medical appliances, and insulin, urine 24 testing materials, syringes, and needles used by diabetics, 25 for human use, when purchased for use by a person receiving 26 medical assistance under Article 5 of the Illinois Public Aid 27 Code who resides in a licensed long-term care facility, as 28 defined in the Nursing Home Care Act. 29 (14) Semen used for artificial insemination of livestock 30 for direct agricultural production. 31 (15) 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 -21- LRB9203973SMdv 1 Jockey Club, as appropriate, used for purposes of breeding or 2 racing for prizes. 3 (16) Computers and communications equipment utilized for 4 any hospital purpose and equipment used in the diagnosis, 5 analysis, or treatment of hospital patients sold to a lessor 6 who leases the equipment, under a lease of one year or longer 7 executed or in effect at the time of the purchase, to a 8 hospital that has been issued an active tax exemption 9 identification number by the Department under Section 1g of 10 the Retailers' Occupation Tax Act. 11 (17) Personal property sold to a lessor who leases the 12 property, under a lease of one year or longer executed or in 13 effect at the time of the purchase, to a governmental body 14 that has been issued an active tax exemption identification 15 number by the Department under Section 1g of the Retailers' 16 Occupation Tax Act. 17 (18) Beginning with taxable years ending on or after 18 December 31, 1995 and ending with taxable years ending on or 19 before December 31, 2004, personal property that is donated 20 for disaster relief to be used in a State or federally 21 declared disaster area in Illinois or bordering Illinois by a 22 manufacturer or retailer that is registered in this State to 23 a corporation, society, association, foundation, or 24 institution that has been issued a sales tax exemption 25 identification number by the Department that assists victims 26 of the disaster who reside within the declared disaster area. 27 (19) Beginning with taxable years ending on or after 28 December 31, 1995 and ending with taxable years ending on or 29 before December 31, 2004, personal property that is used in 30 the performance of infrastructure repairs in this State, 31 including but not limited to municipal roads and streets, 32 access roads, bridges, sidewalks, waste disposal systems, 33 water and sewer line extensions, water distribution and 34 purification facilities, storm water drainage and retention -22- LRB9203973SMdv 1 facilities, and sewage treatment facilities, resulting from a 2 State or federally declared disaster in Illinois or bordering 3 Illinois when such repairs are initiated on facilities 4 located in the declared disaster area within 6 months after 5 the disaster. 6 (20) Beginning July 1, 1999, game or game birds sold at 7 a "game breeding and hunting preserve area" or an "exotic 8 game hunting area" as those terms are used in the Wildlife 9 Code or at a hunting enclosure approved through rules adopted 10 by the Department of Natural Resources. This paragraph is 11 exempt from the provisions of Section 3-55. 12 (21)(20)A motor vehicle, as that term is defined in 13 Section 1-146 of the Illinois Vehicle Code, that is donated 14 to a corporation, limited liability company, society, 15 association, foundation, or institution that is determined by 16 the Department to be organized and operated exclusively for 17 educational purposes. For purposes of this exemption, "a 18 corporation, limited liability company, society, association, 19 foundation, or institution organized and operated exclusively 20 for educational purposes" means all tax-supported public 21 schools, private schools that offer systematic instruction in 22 useful branches of learning by methods common to public 23 schools and that compare favorably in their scope and 24 intensity with the course of study presented in tax-supported 25 schools, and vocational or technical schools or institutes 26 organized and operated exclusively to provide a course of 27 study of not less than 6 weeks duration and designed to 28 prepare individuals to follow a trade or to pursue a manual, 29 technical, mechanical, industrial, business, or commercial 30 occupation. 31 (22)(21)Beginning January 1, 2000, personal property, 32 including food, purchased through fundraising events for the 33 benefit of a public or private elementary or secondary 34 school, a group of those schools, or one or more school -23- LRB9203973SMdv 1 districts if the events are sponsored by an entity recognized 2 by the school district that consists primarily of volunteers 3 and includes parents and teachers of the school children. 4 This paragraph does not apply to fundraising events (i) for 5 the benefit of private home instruction or (ii) for which the 6 fundraising entity purchases the personal property sold at 7 the events from another individual or entity that sold the 8 property for the purpose of resale by the fundraising entity 9 and that profits from the sale to the fundraising entity. 10 This paragraph is exempt from the provisions of Section 3-55. 11 (23)(20)Beginning January 1, 2000, new or used 12 automatic vending machines that prepare and serve hot food 13 and beverages, including coffee, soup, and other items, and 14 replacement parts for these machines. This paragraph is 15 exempt from the provisions of Section 3-55. 16 (24) Beginning January 1, 2002, tangible personal 17 property and its component parts purchased by a 18 telecommunications carrier if the property and parts are used 19 directly and primarily in transmitting, receiving, switching, 20 or recording any interactive, two-way electromagnetic 21 communications, including voice, image, data, and 22 information, through the use of any medium, including, but 23 not limited to, poles, wires, cables, switching equipment, 24 computers, and record storage devices and media. This 25 paragraph is exempt from the provisions of Section 3-55. 26 (Source: P.A. 90-14, eff. 7-1-97; 90-552, eff. 12-12-97; 27 90-605, eff. 6-30-98; 91-51, eff. 6-30-99; 91-200, eff. 28 7-20-99; 91-439, eff. 8-6-99; 91-533, eff. 8-13-99; 91-637, 29 eff. 8-20-99; 91-644, eff. 8-20-99; revised 9-29-99.) 30 Section 20. The Retailers' Occupation Tax Act is amended 31 by changing Section 2-5 as follows: 32 (35 ILCS 120/2-5) (from Ch. 120, par. 441-5) -24- LRB9203973SMdv 1 Sec. 2-5. Exemptions. Gross receipts from proceeds from 2 the sale of the following tangible personal property are 3 exempt from the tax imposed by this Act: 4 (1) Farm chemicals. 5 (2) Farm machinery and equipment, both new and used, 6 including that manufactured on special order, certified by 7 the purchaser to be used primarily for production agriculture 8 or State or federal agricultural programs, including 9 individual replacement parts for the machinery and equipment, 10 including machinery and equipment purchased for lease, and 11 including implements of husbandry defined in Section 1-130 of 12 the Illinois Vehicle Code, farm machinery and agricultural 13 chemical and fertilizer spreaders, and nurse wagons required 14 to be registered under Section 3-809 of the Illinois Vehicle 15 Code, but excluding other motor vehicles required to be 16 registered under the Illinois Vehicle Code. Horticultural 17 polyhouses or hoop houses used for propagating, growing, or 18 overwintering plants shall be considered farm machinery and 19 equipment under this item (2). Agricultural chemical tender 20 tanks and dry boxes shall include units sold separately from 21 a motor vehicle required to be licensed and units sold 22 mounted on a motor vehicle required to be licensed, if the 23 selling price of the tender is separately stated. 24 Farm machinery and equipment shall include precision 25 farming equipment that is installed or purchased to be 26 installed on farm machinery and equipment including, but not 27 limited to, tractors, harvesters, sprayers, planters, 28 seeders, or spreaders. Precision farming equipment includes, 29 but is not limited to, soil testing sensors, computers, 30 monitors, software, global positioning and mapping systems, 31 and other such equipment. 32 Farm machinery and equipment also includes computers, 33 sensors, software, and related equipment used primarily in 34 the computer-assisted operation of production agriculture -25- LRB9203973SMdv 1 facilities, equipment, and activities such as, but not 2 limited to, the collection, monitoring, and correlation of 3 animal and crop data for the purpose of formulating animal 4 diets and agricultural chemicals. This item (7) is exempt 5 from the provisions of Section 2-70. 6 (3) Distillation machinery and equipment, sold as a unit 7 or kit, assembled or installed by the retailer, certified by 8 the user to be used only for the production of ethyl alcohol 9 that will be used for consumption as motor fuel or as a 10 component of motor fuel for the personal use of the user, and 11 not subject to sale or resale. 12 (4) Graphic arts machinery and equipment, including 13 repair and replacement parts, both new and used, and 14 including that manufactured on special order or purchased for 15 lease, certified by the purchaser to be used primarily for 16 graphic arts production. 17 (5) A motor vehicle of the first division, a motor 18 vehicle of the second division that is a self-contained motor 19 vehicle designed or permanently converted to provide living 20 quarters for recreational, camping, or travel use, with 21 direct walk through access to the living quarters from the 22 driver's seat, or a motor vehicle of the second division that 23 is of the van configuration designed for the transportation 24 of not less than 7 nor more than 16 passengers, as defined in 25 Section 1-146 of the Illinois Vehicle Code, that is used for 26 automobile renting, as defined in the Automobile Renting 27 Occupation and Use Tax Act. 28 (6) Personal property sold by a teacher-sponsored 29 student organization affiliated with an elementary or 30 secondary school located in Illinois. 31 (7) Proceeds of that portion of the selling price of a 32 passenger car the sale of which is subject to the Replacement 33 Vehicle Tax. 34 (8) Personal property sold to an Illinois county fair -26- LRB9203973SMdv 1 association for use in conducting, operating, or promoting 2 the county fair. 3 (9) Personal property sold to a not-for-profit arts or 4 cultural organization that establishes, by proof required by 5 the Department by rule, that it has received an exemption 6 under Section 501(c)(3) of the Internal Revenue Code and that 7 is organized and operated for the presentation or support of 8 arts or cultural programming, activities, or services. These 9 organizations include, but are not limited to, music and 10 dramatic arts organizations such as symphony orchestras and 11 theatrical groups, arts and cultural service organizations, 12 local arts councils, visual arts organizations, and media 13 arts organizations. 14 (10) Personal property sold by a corporation, society, 15 association, foundation, institution, or organization, other 16 than a limited liability company, that is organized and 17 operated as a not-for-profit service enterprise for the 18 benefit of persons 65 years of age or older if the personal 19 property was not purchased by the enterprise for the purpose 20 of resale by the enterprise. 21 (11) Personal property sold to a governmental body, to a 22 corporation, society, association, foundation, or institution 23 organized and operated exclusively for charitable, religious, 24 or educational purposes, or to a not-for-profit corporation, 25 society, association, foundation, institution, or 26 organization that has no compensated officers or employees 27 and that is organized and operated primarily for the 28 recreation of persons 55 years of age or older. A limited 29 liability company may qualify for the exemption under this 30 paragraph only if the limited liability company is organized 31 and operated exclusively for educational purposes. On and 32 after July 1, 1987, however, no entity otherwise eligible for 33 this exemption shall make tax-free purchases unless it has an 34 active identification number issued by the Department. -27- LRB9203973SMdv 1 (12) Personal property sold to interstate carriers for 2 hire for use as rolling stock moving in interstate commerce 3 or to lessors under leases of one year or longer executed or 4 in effect at the time of purchase by interstate carriers for 5 hire for use as rolling stock moving in interstate commerce 6 and equipment operated by a telecommunications provider, 7 licensed as a common carrier by the Federal Communications 8 Commission, which is permanently installed in or affixed to 9 aircraft moving in interstate commerce. 10 (13) Proceeds from sales to owners, lessors, or shippers 11 of tangible personal property that is utilized by interstate 12 carriers for hire for use as rolling stock moving in 13 interstate commerce and equipment operated by a 14 telecommunications provider, licensed as a common carrier by 15 the Federal Communications Commission, which is permanently 16 installed in or affixed to aircraft moving in interstate 17 commerce. 18 (14) Machinery and equipment that will be used by the 19 purchaser, or a lessee of the purchaser, primarily in the 20 process of manufacturing or assembling tangible personal 21 property for wholesale or retail sale or lease, whether the 22 sale or lease is made directly by the manufacturer or by some 23 other person, whether the materials used in the process are 24 owned by the manufacturer or some other person, or whether 25 the sale or lease is made apart from or as an incident to the 26 seller's engaging in the service occupation of producing 27 machines, tools, dies, jigs, patterns, gauges, or other 28 similar items of no commercial value on special order for a 29 particular purchaser. 30 (15) Proceeds of mandatory service charges separately 31 stated on customers' bills for purchase and consumption of 32 food and beverages, to the extent that the proceeds of the 33 service charge are in fact turned over as tips or as a 34 substitute for tips to the employees who participate directly -28- LRB9203973SMdv 1 in preparing, serving, hosting or cleaning up the food or 2 beverage function with respect to which the service charge is 3 imposed. 4 (16) Petroleum products sold to a purchaser if the 5 seller is prohibited by federal law from charging tax to the 6 purchaser. 7 (17) Tangible personal property sold to a common carrier 8 by rail or motor that receives the physical possession of the 9 property in Illinois and that transports the property, or 10 shares with another common carrier in the transportation of 11 the property, out of Illinois on a standard uniform bill of 12 lading showing the seller of the property as the shipper or 13 consignor of the property to a destination outside Illinois, 14 for use outside Illinois. 15 (18) Legal tender, currency, medallions, or gold or 16 silver coinage issued by the State of Illinois, the 17 government of the United States of America, or the government 18 of any foreign country, and bullion. 19 (19) Oil field exploration, drilling, and production 20 equipment, including (i) rigs and parts of rigs, rotary rigs, 21 cable tool rigs, and workover rigs, (ii) pipe and tubular 22 goods, including casing and drill strings, (iii) pumps and 23 pump-jack units, (iv) storage tanks and flow lines, (v) any 24 individual replacement part for oil field exploration, 25 drilling, and production equipment, and (vi) machinery and 26 equipment purchased for lease; but excluding motor vehicles 27 required to be registered under the Illinois Vehicle Code. 28 (20) Photoprocessing machinery and equipment, including 29 repair and replacement parts, both new and used, including 30 that manufactured on special order, certified by the 31 purchaser to be used primarily for photoprocessing, and 32 including photoprocessing machinery and equipment purchased 33 for lease. 34 (21) Coal exploration, mining, offhighway hauling, -29- LRB9203973SMdv 1 processing, maintenance, and reclamation equipment, including 2 replacement parts and equipment, and including equipment 3 purchased for lease, but excluding motor vehicles required to 4 be registered under the Illinois Vehicle Code. 5 (22) Fuel and petroleum products sold to or used by an 6 air carrier, certified by the carrier to be used for 7 consumption, shipment, or storage in the conduct of its 8 business as an air common carrier, for a flight destined for 9 or returning from a location or locations outside the United 10 States without regard to previous or subsequent domestic 11 stopovers. 12 (23) A transaction in which the purchase order is 13 received by a florist who is located outside Illinois, but 14 who has a florist located in Illinois deliver the property to 15 the purchaser or the purchaser's donee in Illinois. 16 (24) Fuel consumed or used in the operation of ships, 17 barges, or vessels that are used primarily in or for the 18 transportation of property or the conveyance of persons for 19 hire on rivers bordering on this State if the fuel is 20 delivered by the seller to the purchaser's barge, ship, or 21 vessel while it is afloat upon that bordering river. 22 (25) A motor vehicle sold in this State to a nonresident 23 even though the motor vehicle is delivered to the nonresident 24 in this State, if the motor vehicle is not to be titled in 25 this State, and if a driveaway decal permit is issued to the 26 motor vehicle as provided in Section 3-603 of the Illinois 27 Vehicle Code or if the nonresident purchaser has vehicle 28 registration plates to transfer to the motor vehicle upon 29 returning to his or her home state. The issuance of the 30 driveaway decal permit or having the out-of-state 31 registration plates to be transferred is prima facie evidence 32 that the motor vehicle will not be titled in this State. 33 (26) Semen used for artificial insemination of livestock 34 for direct agricultural production. -30- LRB9203973SMdv 1 (27) Horses, or interests in horses, registered with and 2 meeting the requirements of any of the Arabian Horse Club 3 Registry of America, Appaloosa Horse Club, American Quarter 4 Horse Association, United States Trotting Association, or 5 Jockey Club, as appropriate, used for purposes of breeding or 6 racing for prizes. 7 (28) Computers and communications equipment utilized for 8 any hospital purpose and equipment used in the diagnosis, 9 analysis, or treatment of hospital patients sold to a lessor 10 who leases the equipment, under a lease of one year or longer 11 executed or in effect at the time of the purchase, to a 12 hospital that has been issued an active tax exemption 13 identification number by the Department under Section 1g of 14 this Act. 15 (29) Personal property sold to a lessor who leases the 16 property, under a lease of one year or longer executed or in 17 effect at the time of the purchase, to a governmental body 18 that has been issued an active tax exemption identification 19 number by the Department under Section 1g of this Act. 20 (30) Beginning with taxable years ending on or after 21 December 31, 1995 and ending with taxable years ending on or 22 before December 31, 2004, personal property that is donated 23 for disaster relief to be used in a State or federally 24 declared disaster area in Illinois or bordering Illinois by a 25 manufacturer or retailer that is registered in this State to 26 a corporation, society, association, foundation, or 27 institution that has been issued a sales tax exemption 28 identification number by the Department that assists victims 29 of the disaster who reside within the declared disaster area. 30 (31) Beginning with taxable years ending on or after 31 December 31, 1995 and ending with taxable years ending on or 32 before December 31, 2004, personal property that is used in 33 the performance of infrastructure repairs in this State, 34 including but not limited to municipal roads and streets, -31- LRB9203973SMdv 1 access roads, bridges, sidewalks, waste disposal systems, 2 water and sewer line extensions, water distribution and 3 purification facilities, storm water drainage and retention 4 facilities, and sewage treatment facilities, resulting from a 5 State or federally declared disaster in Illinois or bordering 6 Illinois when such repairs are initiated on facilities 7 located in the declared disaster area within 6 months after 8 the disaster. 9 (32) Beginning July 1, 1999, game or game birds sold at 10 a "game breeding and hunting preserve area" or an "exotic 11 game hunting area" as those terms are used in the Wildlife 12 Code or at a hunting enclosure approved through rules adopted 13 by the Department of Natural Resources. This paragraph is 14 exempt from the provisions of Section 2-70. 15 (33)(32)A motor vehicle, as that term is defined in 16 Section 1-146 of the Illinois Vehicle Code, that is donated 17 to a corporation, limited liability company, society, 18 association, foundation, or institution that is determined by 19 the Department to be organized and operated exclusively for 20 educational purposes. For purposes of this exemption, "a 21 corporation, limited liability company, society, association, 22 foundation, or institution organized and operated exclusively 23 for educational purposes" means all tax-supported public 24 schools, private schools that offer systematic instruction in 25 useful branches of learning by methods common to public 26 schools and that compare favorably in their scope and 27 intensity with the course of study presented in tax-supported 28 schools, and vocational or technical schools or institutes 29 organized and operated exclusively to provide a course of 30 study of not less than 6 weeks duration and designed to 31 prepare individuals to follow a trade or to pursue a manual, 32 technical, mechanical, industrial, business, or commercial 33 occupation. 34 (34)(33)Beginning January 1, 2000, personal property, -32- LRB9203973SMdv 1 including food, purchased through fundraising events for the 2 benefit of a public or private elementary or secondary 3 school, a group of those schools, or one or more school 4 districts if the events are sponsored by an entity recognized 5 by the school district that consists primarily of volunteers 6 and includes parents and teachers of the school children. 7 This paragraph does not apply to fundraising events (i) for 8 the benefit of private home instruction or (ii) for which the 9 fundraising entity purchases the personal property sold at 10 the events from another individual or entity that sold the 11 property for the purpose of resale by the fundraising entity 12 and that profits from the sale to the fundraising entity. 13 This paragraph is exempt from the provisions of Section 2-70. 14 (35)(32)Beginning January 1, 2000, new or used 15 automatic vending machines that prepare and serve hot food 16 and beverages, including coffee, soup, and other items, and 17 replacement parts for these machines. This paragraph is 18 exempt from the provisions of Section 2-70. 19 (36) Beginning January 1, 2002, tangible personal 20 property and its component parts purchased by a 21 telecommunications carrier if the property and parts are used 22 directly and primarily in transmitting, receiving, switching, 23 or recording any interactive, two-way electromagnetic 24 communications, including voice, image, data, and 25 information, through the use of any medium, including, but 26 not limited to, poles, wires, cables, switching equipment, 27 computers, and record storage devices and media. This 28 paragraph is exempt from the provisions of Section 2-70. 29 (Source: P.A. 90-14, eff. 7-1-97; 90-519, eff. 6-1-98; 30 90-552, eff. 12-12-97; 90-605, eff. 6-30-98; 91-51, eff. 31 6-30-99; 91-200, eff. 7-20-99; 91-439, eff. 8-6-99; 91-533, 32 eff. 8-13-99; 91-637, eff. 8-20-99; 91-644, eff. 8-20-99; 33 revised 9-28-99.) -33- LRB9203973SMdv 1 Section 90. The State Mandates Act is amended by adding 2 Section 8.25 as follows: 3 (30 ILCS 805/8.25 new) 4 Sec. 8.25. Exempt mandate. Notwithstanding Sections 6 5 and 8 of this Act, no reimbursement by the State is required 6 for the implementation of any mandate created by this 7 amendatory Act of the 92nd General Assembly. 8 Section 99. Effective date. This Act takes effect upon 9 becoming law.