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92_HB2113eng HB2113 Engrossed LRB9205544SMtm 1 AN ACT in relation to 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 HB2113 Engrossed -2- LRB9205544SMtm 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 HB2113 Engrossed -3- LRB9205544SMtm 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. HB2113 Engrossed -4- LRB9205544SMtm 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 HB2113 Engrossed -5- LRB9205544SMtm 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 HB2113 Engrossed -6- LRB9205544SMtm 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 HB2113 Engrossed -7- LRB9205544SMtm 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 HB2113 Engrossed -8- LRB9205544SMtm 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 HB2113 Engrossed -9- LRB9205544SMtm 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 and through December 31, 11 2001, new or used automatic vending machines that prepare and 12 serve hot food and beverages, including coffee, soup, and 13 other items, and replacement parts for these machines. 14 Beginning January 1, 2002, machines and parts for machines 15 used in commercial, coin-operated amusement and vending 16 business if a use or occupation tax is paid on the gross 17 receipts derived from the use of the commercial, 18 coin-operated amusement and vending machines. This paragraph 19 is exempt from the provisions of Section 3-90. 20 (30) Food for human consumption that is to be consumed 21 off the premises where it is sold (other than alcoholic 22 beverages, soft drinks, and food that has been prepared for 23 immediate consumption) and prescription and nonprescription 24 medicines, drugs, medical appliances, and insulin, urine 25 testing materials, syringes, and needles used by diabetics, 26 for human use, when purchased for use by a person receiving 27 medical assistance under Article 5 of the Illinois Public Aid 28 Code who resides in a licensed long-term care facility, as 29 defined in the Nursing Home Care Act. 30 (Source: P.A. 90-14, eff. 7-1-97; 90-552, eff. 12-12-97; 31 90-605, eff. 6-30-98; 91-51, eff. 6-30-99; 91-200, eff. 32 7-20-99; 91-439, eff. 8-6-99; 91-637, eff. 8-20-99; 91-644, 33 eff. 8-20-99; 91-901, eff. 1-1-01.) HB2113 Engrossed -10- LRB9205544SMtm 1 Section 10. The Service Use Tax Act is amended by 2 changing Section 3-5 as follows: 3 (35 ILCS 110/3-5) (from Ch. 120, par. 439.33-5) 4 Sec. 3-5. Exemptions. Use of the following tangible 5 personal property is exempt from the tax imposed by this Act: 6 (1) Personal property purchased from a corporation, 7 society, association, foundation, institution, or 8 organization, other than a limited liability company, that is 9 organized and operated as a not-for-profit service enterprise 10 for the benefit of persons 65 years of age or older if the 11 personal property was not purchased by the enterprise for the 12 purpose of resale by the enterprise. 13 (2) Personal property purchased by a non-profit Illinois 14 county fair association for use in conducting, operating, or 15 promoting the county fair. 16 (3) Personal property purchased by a not-for-profit arts 17 or cultural organization that establishes, by proof required 18 by the Department by rule, that it has received an exemption 19 under Section 501(c)(3) of the Internal Revenue Code and that 20 is organized and operated for the presentation or support of 21 arts or cultural programming, activities, or services. These 22 organizations include, but are not limited to, music and 23 dramatic arts organizations such as symphony orchestras and 24 theatrical groups, arts and cultural service organizations, 25 local arts councils, visual arts organizations, and media 26 arts organizations. 27 (4) Legal tender, currency, medallions, or gold or 28 silver coinage issued by the State of Illinois, the 29 government of the United States of America, or the government 30 of any foreign country, and bullion. 31 (5) Graphic arts machinery and equipment, including 32 repair and replacement parts, both new and used, and 33 including that manufactured on special order or purchased for HB2113 Engrossed -11- LRB9205544SMtm 1 lease, certified by the purchaser to be used primarily for 2 graphic arts production. 3 (6) Personal property purchased from a teacher-sponsored 4 student organization affiliated with an elementary or 5 secondary school located in Illinois. 6 (7) Farm machinery and equipment, both new and used, 7 including that manufactured on special order, certified by 8 the purchaser to be used primarily for production agriculture 9 or State or federal agricultural programs, including 10 individual replacement parts for the machinery and equipment, 11 including machinery and equipment purchased for lease, and 12 including implements of husbandry defined in Section 1-130 of 13 the Illinois Vehicle Code, farm machinery and agricultural 14 chemical and fertilizer spreaders, and nurse wagons required 15 to be registered under Section 3-809 of the Illinois Vehicle 16 Code, but excluding other motor vehicles required to be 17 registered under the Illinois Vehicle Code. Horticultural 18 polyhouses or hoop houses used for propagating, growing, or 19 overwintering plants shall be considered farm machinery and 20 equipment under this item (7). Agricultural chemical tender 21 tanks and dry boxes shall include units sold separately from 22 a motor vehicle required to be licensed and units sold 23 mounted on a motor vehicle required to be licensed if the 24 selling price of the tender is separately stated. 25 Farm machinery and equipment shall include precision 26 farming equipment that is installed or purchased to be 27 installed on farm machinery and equipment including, but not 28 limited to, tractors, harvesters, sprayers, planters, 29 seeders, or spreaders. Precision farming equipment includes, 30 but is not limited to, soil testing sensors, computers, 31 monitors, software, global positioning and mapping systems, 32 and other such equipment. 33 Farm machinery and equipment also includes computers, 34 sensors, software, and related equipment used primarily in HB2113 Engrossed -12- LRB9205544SMtm 1 the computer-assisted operation of production agriculture 2 facilities, equipment, and activities such as, but not 3 limited to, the collection, monitoring, and correlation of 4 animal and crop data for the purpose of formulating animal 5 diets and agricultural chemicals. This item (7) is exempt 6 from the provisions of Section 3-75. 7 (8) Fuel and petroleum products sold to or used by an 8 air common carrier, certified by the carrier to be used for 9 consumption, shipment, or storage in the conduct of its 10 business as an air common carrier, for a flight destined for 11 or returning from a location or locations outside the United 12 States without regard to previous or subsequent domestic 13 stopovers. 14 (9) Proceeds of mandatory service charges separately 15 stated on customers' bills for the purchase and consumption 16 of food and beverages acquired as an incident to the purchase 17 of a service from a serviceman, to the extent that the 18 proceeds of the service charge are in fact turned over as 19 tips or as a substitute for tips to the employees who 20 participate directly in preparing, serving, hosting or 21 cleaning up the food or beverage function with respect to 22 which the service charge is imposed. 23 (10) Oil field exploration, drilling, and production 24 equipment, including (i) rigs and parts of rigs, rotary rigs, 25 cable tool rigs, and workover rigs, (ii) pipe and tubular 26 goods, including casing and drill strings, (iii) pumps and 27 pump-jack units, (iv) storage tanks and flow lines, (v) any 28 individual replacement part for oil field exploration, 29 drilling, and production equipment, and (vi) machinery and 30 equipment purchased for lease; but excluding motor vehicles 31 required to be registered under the Illinois Vehicle Code. 32 (11) Proceeds from the sale of photoprocessing machinery 33 and equipment, including repair and replacement parts, both 34 new and used, including that manufactured on special order, HB2113 Engrossed -13- LRB9205544SMtm 1 certified by the purchaser to be used primarily for 2 photoprocessing, and including photoprocessing machinery and 3 equipment purchased for lease. 4 (12) Coal exploration, mining, offhighway hauling, 5 processing, maintenance, and reclamation equipment, including 6 replacement parts and equipment, and including equipment 7 purchased for lease, but excluding motor vehicles required to 8 be registered under the Illinois Vehicle Code. 9 (13) Semen used for artificial insemination of livestock 10 for direct agricultural production. 11 (14) Horses, or interests in horses, registered with and 12 meeting the requirements of any of the Arabian Horse Club 13 Registry of America, Appaloosa Horse Club, American Quarter 14 Horse Association, United States Trotting Association, or 15 Jockey Club, as appropriate, used for purposes of breeding or 16 racing for prizes. 17 (15) Computers and communications equipment utilized for 18 any hospital purpose and equipment used in the diagnosis, 19 analysis, or treatment of hospital patients purchased by a 20 lessor who leases the equipment, under a lease of one year or 21 longer executed or in effect at the time the lessor would 22 otherwise be subject to the tax imposed by this Act, to a 23 hospital that has been issued an active tax exemption 24 identification number by the Department under Section 1g of 25 the Retailers' Occupation Tax Act. If the equipment is leased 26 in a manner that does not qualify for this exemption or is 27 used in any other non-exempt manner, the lessor shall be 28 liable for the tax imposed under this Act or the Use Tax Act, 29 as the case may be, based on the fair market value of the 30 property at the time the non-qualifying use occurs. No 31 lessor shall collect or attempt to collect an amount (however 32 designated) that purports to reimburse that lessor for the 33 tax imposed by this Act or the Use Tax Act, as the case may 34 be, if the tax has not been paid by the lessor. If a lessor HB2113 Engrossed -14- LRB9205544SMtm 1 improperly collects any such amount from the lessee, the 2 lessee shall have a legal right to claim a refund of that 3 amount from the lessor. If, however, that amount is not 4 refunded to the lessee for any reason, the lessor is liable 5 to pay that amount to the Department. 6 (16) Personal property purchased by a lessor who leases 7 the property, under a lease of one year or longer executed or 8 in effect at the time the lessor would otherwise be subject 9 to the tax imposed by this Act, to a governmental body that 10 has been issued an active tax exemption identification number 11 by the Department under Section 1g of the Retailers' 12 Occupation Tax Act. If the property is leased in a manner 13 that does not qualify for this exemption or is used in any 14 other non-exempt manner, the lessor shall be liable for the 15 tax imposed under this Act or the Use Tax Act, as the case 16 may be, based on the fair market value of the property at the 17 time the non-qualifying use occurs. No lessor shall collect 18 or attempt to collect an amount (however designated) that 19 purports to reimburse that lessor for the tax imposed by this 20 Act or the Use Tax Act, as the case may be, if the tax has 21 not been paid by the lessor. If a lessor improperly collects 22 any such amount from the lessee, the lessee shall have a 23 legal right to claim a refund of that amount from the lessor. 24 If, however, that amount is not refunded to the lessee for 25 any reason, the lessor is liable to pay that amount to the 26 Department. 27 (17) 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 donated 30 for disaster relief to be used in a State or federally 31 declared disaster area in Illinois or bordering Illinois by a 32 manufacturer or retailer that is registered in this State to 33 a corporation, society, association, foundation, or 34 institution that has been issued a sales tax exemption HB2113 Engrossed -15- LRB9205544SMtm 1 identification number by the Department that assists victims 2 of the disaster who reside within the declared disaster area. 3 (18) Beginning with taxable years ending on or after 4 December 31, 1995 and ending with taxable years ending on or 5 before December 31, 2004, personal property that is used in 6 the performance of infrastructure repairs in this State, 7 including but not limited to municipal roads and streets, 8 access roads, bridges, sidewalks, waste disposal systems, 9 water and sewer line extensions, water distribution and 10 purification facilities, storm water drainage and retention 11 facilities, and sewage treatment facilities, resulting from a 12 State or federally declared disaster in Illinois or bordering 13 Illinois when such repairs are initiated on facilities 14 located in the declared disaster area within 6 months after 15 the disaster. 16 (19) Beginning July 1, 1999, game or game birds 17 purchased at a "game breeding and hunting preserve area" or 18 an "exotic game hunting area" as those terms are used in the 19 Wildlife Code or at a hunting enclosure approved through 20 rules adopted by the Department of Natural Resources. This 21 paragraph is exempt from the provisions of Section 3-75. 22 (20)(19)A motor vehicle, as that term is defined in 23 Section 1-146 of the Illinois Vehicle Code, that is donated 24 to a corporation, limited liability company, society, 25 association, foundation, or institution that is determined by 26 the Department to be organized and operated exclusively for 27 educational purposes. For purposes of this exemption, "a 28 corporation, limited liability company, society, association, 29 foundation, or institution organized and operated exclusively 30 for educational purposes" means all tax-supported public 31 schools, private schools that offer systematic instruction in 32 useful branches of learning by methods common to public 33 schools and that compare favorably in their scope and 34 intensity with the course of study presented in tax-supported HB2113 Engrossed -16- LRB9205544SMtm 1 schools, and vocational or technical schools or institutes 2 organized and operated exclusively to provide a course of 3 study of not less than 6 weeks duration and designed to 4 prepare individuals to follow a trade or to pursue a manual, 5 technical, mechanical, industrial, business, or commercial 6 occupation. 7 (21)(20)Beginning January 1, 2000, personal property, 8 including food, purchased through fundraising events for the 9 benefit of a public or private elementary or secondary 10 school, a group of those schools, or one or more school 11 districts if the events are sponsored by an entity recognized 12 by the school district that consists primarily of volunteers 13 and includes parents and teachers of the school children. 14 This paragraph does not apply to fundraising events (i) for 15 the benefit of private home instruction or (ii) for which the 16 fundraising entity purchases the personal property sold at 17 the events from another individual or entity that sold the 18 property for the purpose of resale by the fundraising entity 19 and that profits from the sale to the fundraising entity. 20 This paragraph is exempt from the provisions of Section 3-75. 21 (22)(19)Beginning January 1, 2000 and through December 22 31, 2001, new or used automatic vending machines that prepare 23 and serve hot food and beverages, including coffee, soup, and 24 other items, and replacement parts for these machines. 25 Beginning January 1, 2002, machines and parts for machines 26 used in commercial, coin-operated amusement and vending 27 business if a use or occupation tax is paid on the gross 28 receipts derived from the use of the commercial, 29 coin-operated amusement and vending machines. This paragraph 30 is exempt from the provisions of Section 3-75. 31 (Source: P.A. 90-14, eff. 7-1-97; 90-552, eff. 12-12-97; 32 90-605, eff. 6-30-98; 91-51, eff. 6-30-99; 91-200, eff. 33 7-20-99; 91-439, eff. 8-6-99; 91-637, eff. 8-20-99; 91-644, 34 eff. 8-20-99; revised 9-29-99.) HB2113 Engrossed -17- LRB9205544SMtm 1 Section 15. The Service Occupation Tax Act is amended by 2 changing Section 3-5 as follows: 3 (35 ILCS 115/3-5) (from Ch. 120, par. 439.103-5) 4 Sec. 3-5. Exemptions. The following tangible personal 5 property is exempt from the tax imposed by this Act: 6 (1) Personal property sold by a corporation, society, 7 association, foundation, institution, or organization, other 8 than a limited liability company, that is organized and 9 operated as a not-for-profit service enterprise for the 10 benefit of persons 65 years of age or older if the personal 11 property was not purchased by the enterprise for the purpose 12 of resale by the enterprise. 13 (2) Personal property purchased by a not-for-profit 14 Illinois county fair association for use in conducting, 15 operating, or promoting the county fair. 16 (3) Personal property purchased by any not-for-profit 17 arts or cultural organization that establishes, by proof 18 required by the Department by rule, that it has received an 19 exemption under Section 501(c)(3) of the Internal Revenue 20 Code and that is organized and operated for the presentation 21 or support of arts or cultural programming, activities, or 22 services. These organizations include, but are not limited 23 to, music and dramatic arts organizations such as symphony 24 orchestras and theatrical groups, arts and cultural service 25 organizations, local arts councils, visual arts 26 organizations, and media arts organizations. 27 (4) Legal tender, currency, medallions, or gold or 28 silver coinage issued by the State of Illinois, the 29 government of the United States of America, or the government 30 of any foreign country, and bullion. 31 (5) Graphic arts machinery and equipment, including 32 repair and replacement parts, both new and used, and 33 including that manufactured on special order or purchased for HB2113 Engrossed -18- LRB9205544SMtm 1 lease, certified by the purchaser to be used primarily for 2 graphic arts production. 3 (6) Personal property sold by a teacher-sponsored 4 student organization affiliated with an elementary or 5 secondary school located in Illinois. 6 (7) Farm machinery and equipment, both new and used, 7 including that manufactured on special order, certified by 8 the purchaser to be used primarily for production agriculture 9 or State or federal agricultural programs, including 10 individual replacement parts for the machinery and equipment, 11 including machinery and equipment purchased for lease, and 12 including implements of husbandry defined in Section 1-130 of 13 the Illinois Vehicle Code, farm machinery and agricultural 14 chemical and fertilizer spreaders, and nurse wagons required 15 to be registered under Section 3-809 of the Illinois Vehicle 16 Code, but excluding other motor vehicles required to be 17 registered under the Illinois Vehicle Code. Horticultural 18 polyhouses or hoop houses used for propagating, growing, or 19 overwintering plants shall be considered farm machinery and 20 equipment under this item (7). Agricultural chemical tender 21 tanks and dry boxes shall include units sold separately from 22 a motor vehicle required to be licensed and units sold 23 mounted on a motor vehicle required to be licensed if the 24 selling price of the tender is separately stated. 25 Farm machinery and equipment shall include precision 26 farming equipment that is installed or purchased to be 27 installed on farm machinery and equipment including, but not 28 limited to, tractors, harvesters, sprayers, planters, 29 seeders, or spreaders. Precision farming equipment includes, 30 but is not limited to, soil testing sensors, computers, 31 monitors, software, global positioning and mapping systems, 32 and other such equipment. 33 Farm machinery and equipment also includes computers, 34 sensors, software, and related equipment used primarily in HB2113 Engrossed -19- LRB9205544SMtm 1 the computer-assisted operation of production agriculture 2 facilities, equipment, and activities such as, but not 3 limited to, the collection, monitoring, and correlation of 4 animal and crop data for the purpose of formulating animal 5 diets and agricultural chemicals. This item (7) is exempt 6 from the provisions of Section 3-55. 7 (8) Fuel and petroleum products sold to or used by an 8 air common carrier, certified by the carrier to be used for 9 consumption, shipment, or storage in the conduct of its 10 business as an air common carrier, for a flight destined for 11 or returning from a location or locations outside the United 12 States without regard to previous or subsequent domestic 13 stopovers. 14 (9) Proceeds of mandatory service charges separately 15 stated on customers' bills for the purchase and consumption 16 of food and beverages, to the extent that the proceeds of the 17 service charge are in fact turned over as tips or as a 18 substitute for tips to the employees who participate directly 19 in preparing, serving, hosting or cleaning up the food or 20 beverage function with respect to which the service charge is 21 imposed. 22 (10) Oil field exploration, drilling, and production 23 equipment, including (i) rigs and parts of rigs, rotary rigs, 24 cable tool rigs, and workover rigs, (ii) pipe and tubular 25 goods, including casing and drill strings, (iii) pumps and 26 pump-jack units, (iv) storage tanks and flow lines, (v) any 27 individual replacement part for oil field exploration, 28 drilling, and production equipment, and (vi) machinery and 29 equipment purchased for lease; but excluding motor vehicles 30 required to be registered under the Illinois Vehicle Code. 31 (11) Photoprocessing machinery and equipment, including 32 repair and replacement parts, both new and used, including 33 that manufactured on special order, certified by the 34 purchaser to be used primarily for photoprocessing, and HB2113 Engrossed -20- LRB9205544SMtm 1 including photoprocessing machinery and equipment purchased 2 for lease. 3 (12) Coal exploration, mining, offhighway hauling, 4 processing, maintenance, and reclamation equipment, including 5 replacement parts and equipment, and including equipment 6 purchased for lease, but excluding motor vehicles required to 7 be registered under the Illinois Vehicle Code. 8 (13) Food for human consumption that is to be consumed 9 off the premises where it is sold (other than alcoholic 10 beverages, soft drinks and food that has been prepared for 11 immediate consumption) and prescription and non-prescription 12 medicines, drugs, medical appliances, and insulin, urine 13 testing materials, syringes, and needles used by diabetics, 14 for human use, when purchased for use by a person receiving 15 medical assistance under Article 5 of the Illinois Public Aid 16 Code who resides in a licensed long-term care facility, as 17 defined in the Nursing Home Care Act. 18 (14) Semen used for artificial insemination of livestock 19 for direct agricultural production. 20 (15) Horses, or interests in horses, registered with and 21 meeting the requirements of any of the Arabian Horse Club 22 Registry of America, Appaloosa Horse Club, American Quarter 23 Horse Association, United States Trotting Association, or 24 Jockey Club, as appropriate, used for purposes of breeding or 25 racing for prizes. 26 (16) Computers and communications equipment utilized for 27 any hospital purpose and equipment used in the diagnosis, 28 analysis, or treatment of hospital patients sold to a lessor 29 who leases the equipment, under a lease of one year or longer 30 executed or in effect at the time of the purchase, to a 31 hospital that has been issued an active tax exemption 32 identification number by the Department under Section 1g of 33 the Retailers' Occupation Tax Act. 34 (17) Personal property sold to a lessor who leases the HB2113 Engrossed -21- LRB9205544SMtm 1 property, under a lease of one year or longer executed or in 2 effect at the time of the purchase, to a governmental body 3 that has been issued an active tax exemption identification 4 number by the Department under Section 1g of the Retailers' 5 Occupation Tax Act. 6 (18) Beginning with taxable years ending on or after 7 December 31, 1995 and ending with taxable years ending on or 8 before December 31, 2004, personal property that is donated 9 for disaster relief to be used in a State or federally 10 declared disaster area in Illinois or bordering Illinois by a 11 manufacturer or retailer that is registered in this State to 12 a corporation, society, association, foundation, or 13 institution that has been issued a sales tax exemption 14 identification number by the Department that assists victims 15 of the disaster who reside within the declared disaster area. 16 (19) 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 used in 19 the performance of infrastructure repairs in this State, 20 including but not limited to municipal roads and streets, 21 access roads, bridges, sidewalks, waste disposal systems, 22 water and sewer line extensions, water distribution and 23 purification facilities, storm water drainage and retention 24 facilities, and sewage treatment facilities, resulting from a 25 State or federally declared disaster in Illinois or bordering 26 Illinois when such repairs are initiated on facilities 27 located in the declared disaster area within 6 months after 28 the disaster. 29 (20) Beginning July 1, 1999, game or game birds sold at 30 a "game breeding and hunting preserve area" or an "exotic 31 game hunting area" as those terms are used in the Wildlife 32 Code or at a hunting enclosure approved through rules adopted 33 by the Department of Natural Resources. This paragraph is 34 exempt from the provisions of Section 3-55. HB2113 Engrossed -22- LRB9205544SMtm 1 (21)(20)A motor vehicle, as that term is defined in 2 Section 1-146 of the Illinois Vehicle Code, that is donated 3 to a corporation, limited liability company, society, 4 association, foundation, or institution that is determined by 5 the Department to be organized and operated exclusively for 6 educational purposes. For purposes of this exemption, "a 7 corporation, limited liability company, society, association, 8 foundation, or institution organized and operated exclusively 9 for educational purposes" means all tax-supported public 10 schools, private schools that offer systematic instruction in 11 useful branches of learning by methods common to public 12 schools and that compare favorably in their scope and 13 intensity with the course of study presented in tax-supported 14 schools, and vocational or technical schools or institutes 15 organized and operated exclusively to provide a course of 16 study of not less than 6 weeks duration and designed to 17 prepare individuals to follow a trade or to pursue a manual, 18 technical, mechanical, industrial, business, or commercial 19 occupation. 20 (22)(21)Beginning January 1, 2000, personal property, 21 including food, purchased through fundraising events for the 22 benefit of a public or private elementary or secondary 23 school, a group of those schools, or one or more school 24 districts if the events are sponsored by an entity recognized 25 by the school district that consists primarily of volunteers 26 and includes parents and teachers of the school children. 27 This paragraph does not apply to fundraising events (i) for 28 the benefit of private home instruction or (ii) for which the 29 fundraising entity purchases the personal property sold at 30 the events from another individual or entity that sold the 31 property for the purpose of resale by the fundraising entity 32 and that profits from the sale to the fundraising entity. 33 This paragraph is exempt from the provisions of Section 3-55. 34 (23)(20)Beginning January 1, 2000 and through December HB2113 Engrossed -23- LRB9205544SMtm 1 31, 2001, new or used automatic vending machines that prepare 2 and serve hot food and beverages, including coffee, soup, and 3 other items, and replacement parts for these machines. 4 Beginning January 1, 2002, machines and parts for machines 5 used in commercial, coin-operated amusement and vending 6 business if a use or occupation tax is paid on the gross 7 receipts derived from the use of the commercial, 8 coin-operated amusement and vending machines. This paragraph 9 is exempt from the provisions of Section 3-55. 10 (Source: P.A. 90-14, eff. 7-1-97; 90-552, eff. 12-12-97; 11 90-605, eff. 6-30-98; 91-51, eff. 6-30-99; 91-200, eff. 12 7-20-99; 91-439, eff. 8-6-99; 91-533, eff. 8-13-99; 91-637, 13 eff. 8-20-99; 91-644, eff. 8-20-99; revised 9-29-99.) 14 Section 20. The Retailers' Occupation Tax Act is amended 15 by changing Section 2-5 as follows: 16 (35 ILCS 120/2-5) (from Ch. 120, par. 441-5) 17 Sec. 2-5. Exemptions. Gross receipts from proceeds from 18 the sale of the following tangible personal property are 19 exempt from the tax imposed by this Act: 20 (1) Farm chemicals. 21 (2) Farm machinery and equipment, both new and used, 22 including that manufactured on special order, certified by 23 the purchaser to be used primarily for production agriculture 24 or State or federal agricultural programs, including 25 individual replacement parts for the machinery and equipment, 26 including machinery and equipment purchased for lease, and 27 including implements of husbandry defined in Section 1-130 of 28 the Illinois Vehicle Code, farm machinery and agricultural 29 chemical and fertilizer spreaders, and nurse wagons required 30 to be registered under Section 3-809 of the Illinois Vehicle 31 Code, but excluding other motor vehicles required to be 32 registered under the Illinois Vehicle Code. Horticultural HB2113 Engrossed -24- LRB9205544SMtm 1 polyhouses or hoop houses used for propagating, growing, or 2 overwintering plants shall be considered farm machinery and 3 equipment under this item (2). Agricultural chemical tender 4 tanks and dry boxes shall include units sold separately from 5 a motor vehicle required to be licensed and units sold 6 mounted on a motor vehicle required to be licensed, if the 7 selling price of the tender is separately stated. 8 Farm machinery and equipment shall include precision 9 farming equipment that is installed or purchased to be 10 installed on farm machinery and equipment including, but not 11 limited to, tractors, harvesters, sprayers, planters, 12 seeders, or spreaders. Precision farming equipment includes, 13 but is not limited to, soil testing sensors, computers, 14 monitors, software, global positioning and mapping systems, 15 and other such equipment. 16 Farm machinery and equipment also includes computers, 17 sensors, software, and related equipment used primarily in 18 the computer-assisted operation of production agriculture 19 facilities, equipment, and activities such as, but not 20 limited to, the collection, monitoring, and correlation of 21 animal and crop data for the purpose of formulating animal 22 diets and agricultural chemicals. This item (7) is exempt 23 from the provisions of Section 2-70. 24 (3) Distillation machinery and equipment, sold as a unit 25 or kit, assembled or installed by the retailer, certified by 26 the user to be used only for the production of ethyl alcohol 27 that will be used for consumption as motor fuel or as a 28 component of motor fuel for the personal use of the user, and 29 not subject to sale or resale. 30 (4) Graphic arts machinery and equipment, including 31 repair and replacement parts, both new and used, and 32 including that manufactured on special order or purchased for 33 lease, certified by the purchaser to be used primarily for 34 graphic arts production. HB2113 Engrossed -25- LRB9205544SMtm 1 (5) A motor vehicle of the first division, a motor 2 vehicle of the second division that is a self-contained motor 3 vehicle designed or permanently converted to provide living 4 quarters for recreational, camping, or travel use, with 5 direct walk through access to the living quarters from the 6 driver's seat, or a motor vehicle of the second division that 7 is of the van configuration designed for the transportation 8 of not less than 7 nor more than 16 passengers, as defined in 9 Section 1-146 of the Illinois Vehicle Code, that is used for 10 automobile renting, as defined in the Automobile Renting 11 Occupation and Use Tax Act. 12 (6) Personal property sold by a teacher-sponsored 13 student organization affiliated with an elementary or 14 secondary school located in Illinois. 15 (7) Proceeds of that portion of the selling price of a 16 passenger car the sale of which is subject to the Replacement 17 Vehicle Tax. 18 (8) Personal property sold to an Illinois county fair 19 association for use in conducting, operating, or promoting 20 the county fair. 21 (9) Personal property sold to a not-for-profit arts or 22 cultural organization that establishes, by proof required by 23 the Department by rule, that it has received an exemption 24 under Section 501(c)(3) of the Internal Revenue Code and that 25 is organized and operated for the presentation or support of 26 arts or cultural programming, activities, or services. These 27 organizations include, but are not limited to, music and 28 dramatic arts organizations such as symphony orchestras and 29 theatrical groups, arts and cultural service organizations, 30 local arts councils, visual arts organizations, and media 31 arts organizations. 32 (10) Personal property sold by a corporation, society, 33 association, foundation, institution, or organization, other 34 than a limited liability company, that is organized and HB2113 Engrossed -26- LRB9205544SMtm 1 operated as a not-for-profit service enterprise for the 2 benefit of persons 65 years of age or older if the personal 3 property was not purchased by the enterprise for the purpose 4 of resale by the enterprise. 5 (11) Personal property sold to a governmental body, to a 6 corporation, society, association, foundation, or institution 7 organized and operated exclusively for charitable, religious, 8 or educational purposes, or to a not-for-profit corporation, 9 society, association, foundation, institution, or 10 organization that has no compensated officers or employees 11 and that is organized and operated primarily for the 12 recreation of persons 55 years of age or older. A limited 13 liability company may qualify for the exemption under this 14 paragraph only if the limited liability company is organized 15 and operated exclusively for educational purposes. On and 16 after July 1, 1987, however, no entity otherwise eligible for 17 this exemption shall make tax-free purchases unless it has an 18 active identification number issued by the Department. 19 (12) Personal property sold to interstate carriers for 20 hire for use as rolling stock moving in interstate commerce 21 or to lessors under leases of one year or longer executed or 22 in effect at the time of purchase by interstate carriers for 23 hire for use as rolling stock moving in interstate commerce 24 and equipment operated by a telecommunications provider, 25 licensed as a common carrier by the Federal Communications 26 Commission, which is permanently installed in or affixed to 27 aircraft moving in interstate commerce. 28 (13) Proceeds from sales to owners, lessors, or shippers 29 of tangible personal property that is utilized by interstate 30 carriers for hire for use as rolling stock moving in 31 interstate commerce and equipment operated by a 32 telecommunications provider, licensed as a common carrier by 33 the Federal Communications Commission, which is permanently 34 installed in or affixed to aircraft moving in interstate HB2113 Engrossed -27- LRB9205544SMtm 1 commerce. 2 (14) Machinery and equipment that will be used by the 3 purchaser, or a lessee of the purchaser, primarily in the 4 process of manufacturing or assembling tangible personal 5 property for wholesale or retail sale or lease, whether the 6 sale or lease is made directly by the manufacturer or by some 7 other person, whether the materials used in the process are 8 owned by the manufacturer or some other person, or whether 9 the sale or lease is made apart from or as an incident to the 10 seller's engaging in the service occupation of producing 11 machines, tools, dies, jigs, patterns, gauges, or other 12 similar items of no commercial value on special order for a 13 particular purchaser. 14 (15) Proceeds of mandatory service charges separately 15 stated on customers' bills for purchase and consumption of 16 food and beverages, to the extent that the proceeds of the 17 service charge are in fact turned over as tips or as a 18 substitute for tips to the employees who participate directly 19 in preparing, serving, hosting or cleaning up the food or 20 beverage function with respect to which the service charge is 21 imposed. 22 (16) Petroleum products sold to a purchaser if the 23 seller is prohibited by federal law from charging tax to the 24 purchaser. 25 (17) Tangible personal property sold to a common carrier 26 by rail or motor that receives the physical possession of the 27 property in Illinois and that transports the property, or 28 shares with another common carrier in the transportation of 29 the property, out of Illinois on a standard uniform bill of 30 lading showing the seller of the property as the shipper or 31 consignor of the property to a destination outside Illinois, 32 for use outside Illinois. 33 (18) Legal tender, currency, medallions, or gold or 34 silver coinage issued by the State of Illinois, the HB2113 Engrossed -28- LRB9205544SMtm 1 government of the United States of America, or the government 2 of any foreign country, and bullion. 3 (19) Oil field exploration, drilling, and production 4 equipment, including (i) rigs and parts of rigs, rotary rigs, 5 cable tool rigs, and workover rigs, (ii) pipe and tubular 6 goods, including casing and drill strings, (iii) pumps and 7 pump-jack units, (iv) storage tanks and flow lines, (v) any 8 individual replacement part for oil field exploration, 9 drilling, and production equipment, and (vi) machinery and 10 equipment purchased for lease; but excluding motor vehicles 11 required to be registered under the Illinois Vehicle Code. 12 (20) Photoprocessing machinery and equipment, including 13 repair and replacement parts, both new and used, including 14 that manufactured on special order, certified by the 15 purchaser to be used primarily for photoprocessing, and 16 including photoprocessing machinery and equipment purchased 17 for lease. 18 (21) Coal exploration, mining, offhighway hauling, 19 processing, maintenance, and reclamation equipment, including 20 replacement parts and equipment, and including equipment 21 purchased for lease, but excluding motor vehicles required to 22 be registered under the Illinois Vehicle Code. 23 (22) Fuel and petroleum products sold to or used by an 24 air carrier, certified by the carrier to be used for 25 consumption, shipment, or storage in the conduct of its 26 business as an air common carrier, for a flight destined for 27 or returning from a location or locations outside the United 28 States without regard to previous or subsequent domestic 29 stopovers. 30 (23) A transaction in which the purchase order is 31 received by a florist who is located outside Illinois, but 32 who has a florist located in Illinois deliver the property to 33 the purchaser or the purchaser's donee in Illinois. 34 (24) Fuel consumed or used in the operation of ships, HB2113 Engrossed -29- LRB9205544SMtm 1 barges, or vessels that are used primarily in or for the 2 transportation of property or the conveyance of persons for 3 hire on rivers bordering on this State if the fuel is 4 delivered by the seller to the purchaser's barge, ship, or 5 vessel while it is afloat upon that bordering river. 6 (25) A motor vehicle sold in this State to a nonresident 7 even though the motor vehicle is delivered to the nonresident 8 in this State, if the motor vehicle is not to be titled in 9 this State, and if a driveaway decal permit is issued to the 10 motor vehicle as provided in Section 3-603 of the Illinois 11 Vehicle Code or if the nonresident purchaser has vehicle 12 registration plates to transfer to the motor vehicle upon 13 returning to his or her home state. The issuance of the 14 driveaway decal permit or having the out-of-state 15 registration plates to be transferred is prima facie evidence 16 that the motor vehicle will not be titled in this State. 17 (26) Semen used for artificial insemination of livestock 18 for direct agricultural production. 19 (27) Horses, or interests in horses, registered with and 20 meeting the requirements of any of the Arabian Horse Club 21 Registry of America, Appaloosa Horse Club, American Quarter 22 Horse Association, United States Trotting Association, or 23 Jockey Club, as appropriate, used for purposes of breeding or 24 racing for prizes. 25 (28) Computers and communications equipment utilized for 26 any hospital purpose and equipment used in the diagnosis, 27 analysis, or treatment of hospital patients sold to a lessor 28 who leases the equipment, under a lease of one year or longer 29 executed or in effect at the time of the purchase, to a 30 hospital that has been issued an active tax exemption 31 identification number by the Department under Section 1g of 32 this Act. 33 (29) Personal property sold to a lessor who leases the 34 property, under a lease of one year or longer executed or in HB2113 Engrossed -30- LRB9205544SMtm 1 effect at the time of the purchase, to a governmental body 2 that has been issued an active tax exemption identification 3 number by the Department under Section 1g of this Act. 4 (30) Beginning with taxable years ending on or after 5 December 31, 1995 and ending with taxable years ending on or 6 before December 31, 2004, personal property that is donated 7 for disaster relief to be used in a State or federally 8 declared disaster area in Illinois or bordering Illinois by a 9 manufacturer or retailer that is registered in this State to 10 a corporation, society, association, foundation, or 11 institution that has been issued a sales tax exemption 12 identification number by the Department that assists victims 13 of the disaster who reside within the declared disaster area. 14 (31) Beginning with taxable years ending on or after 15 December 31, 1995 and ending with taxable years ending on or 16 before December 31, 2004, personal property that is used in 17 the performance of infrastructure repairs in this State, 18 including but not limited to municipal roads and streets, 19 access roads, bridges, sidewalks, waste disposal systems, 20 water and sewer line extensions, water distribution and 21 purification facilities, storm water drainage and retention 22 facilities, and sewage treatment facilities, resulting from a 23 State or federally declared disaster in Illinois or bordering 24 Illinois when such repairs are initiated on facilities 25 located in the declared disaster area within 6 months after 26 the disaster. 27 (32) Beginning July 1, 1999, game or game birds sold at 28 a "game breeding and hunting preserve area" or an "exotic 29 game hunting area" as those terms are used in the Wildlife 30 Code or at a hunting enclosure approved through rules adopted 31 by the Department of Natural Resources. This paragraph is 32 exempt from the provisions of Section 2-70. 33 (33)(32)A motor vehicle, as that term is defined in 34 Section 1-146 of the Illinois Vehicle Code, that is donated HB2113 Engrossed -31- LRB9205544SMtm 1 to a corporation, limited liability company, society, 2 association, foundation, or institution that is determined by 3 the Department to be organized and operated exclusively for 4 educational purposes. For purposes of this exemption, "a 5 corporation, limited liability company, society, association, 6 foundation, or institution organized and operated exclusively 7 for educational purposes" means all tax-supported public 8 schools, private schools that offer systematic instruction in 9 useful branches of learning by methods common to public 10 schools and that compare favorably in their scope and 11 intensity with the course of study presented in tax-supported 12 schools, and vocational or technical schools or institutes 13 organized and operated exclusively to provide a course of 14 study of not less than 6 weeks duration and designed to 15 prepare individuals to follow a trade or to pursue a manual, 16 technical, mechanical, industrial, business, or commercial 17 occupation. 18 (34)(33)Beginning January 1, 2000, personal property, 19 including food, purchased through fundraising events for the 20 benefit of a public or private elementary or secondary 21 school, a group of those schools, or one or more school 22 districts if the events are sponsored by an entity recognized 23 by the school district that consists primarily of volunteers 24 and includes parents and teachers of the school children. 25 This paragraph does not apply to fundraising events (i) for 26 the benefit of private home instruction or (ii) for which the 27 fundraising entity purchases the personal property sold at 28 the events from another individual or entity that sold the 29 property for the purpose of resale by the fundraising entity 30 and that profits from the sale to the fundraising entity. 31 This paragraph is exempt from the provisions of Section 2-70. 32 (35)(32)Beginning January 1, 2000 and through December 33 31, 2001, new or used automatic vending machines that prepare 34 and serve hot food and beverages, including coffee, soup, and HB2113 Engrossed -32- LRB9205544SMtm 1 other items, and replacement parts for these machines. 2 Beginning January 1, 2002, machines and parts for machines 3 used in commercial, coin-operated amusement and vending 4 business if a use or occupation tax is paid on the gross 5 receipts derived from the use of the commercial, 6 coin-operated amusement and vending machines. This paragraph 7 is exempt from the provisions of Section 2-70. 8 (Source: P.A. 90-14, eff. 7-1-97; 90-519, eff. 6-1-98; 9 90-552, eff. 12-12-97; 90-605, eff. 6-30-98; 91-51, eff. 10 6-30-99; 91-200, eff. 7-20-99; 91-439, eff. 8-6-99; 91-533, 11 eff. 8-13-99; 91-637, eff. 8-20-99; 91-644, eff. 8-20-99; 12 revised 9-28-99.) 13 Section 99. Effective date. This Act takes effect upon 14 becoming law.