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92_HB3671
LRB9210809SMpk
1 AN ACT concerning motor fuel.
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 3-10 and by adding Sections 3-41 and 3-42 as follows:
6 (35 ILCS 105/3-10) (from Ch. 120, par. 439.3-10)
7 Sec. 3-10. Rate of tax. Unless otherwise provided in
8 this Section, the tax imposed by this Act is at the rate of
9 6.25% of either the selling price or the fair market value,
10 if any, of the tangible personal property. In all cases
11 where property functionally used or consumed is the same as
12 the property that was purchased at retail, then the tax is
13 imposed on the selling price of the property. In all cases
14 where property functionally used or consumed is a by-product
15 or waste product that has been refined, manufactured, or
16 produced from property purchased at retail, then the tax is
17 imposed on the lower of the fair market value, if any, of the
18 specific property so used in this State or on the selling
19 price of the property purchased at retail. For purposes of
20 this Section "fair market value" means the price at which
21 property would change hands between a willing buyer and a
22 willing seller, neither being under any compulsion to buy or
23 sell and both having reasonable knowledge of the relevant
24 facts. The fair market value shall be established by Illinois
25 sales by the taxpayer of the same property as that
26 functionally used or consumed, or if there are no such sales
27 by the taxpayer, then comparable sales or purchases of
28 property of like kind and character in Illinois.
29 Beginning on July 1, 2000 and through December 31, 2000,
30 with respect to motor fuel, as defined in Section 1.1 of the
31 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40
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1 of the Use Tax Act, the tax is imposed at the rate of 1.25%.
2 With respect to gasohol, the tax imposed by this Act
3 applies to (i) 70% of the proceeds of sales made on or after
4 January 1, 1990, and before January 1, 2002, (ii) 75% of the
5 proceeds of sales made on or after January 1, 2002 and
6 through December 31, 2005, (iii) 80% of the proceeds of sales
7 made on or after January 1, 2006 and through December 31,
8 2010 July 1, 2003, and (iv) to 100% of the proceeds of sales
9 made thereafter. If, at any time, however, the tax under this
10 Act on sales of gasohol is imposed at the rate of 1.25%, then
11 the tax imposed by this Act applies to 100% of the proceeds
12 of sales of gasohol made during that time.
13 With respect to E85 blend fuel, the tax imposed by this
14 Act does not apply to the proceeds of sales made on or after
15 January 1, 2002 and through December 31, 2010 but applies to
16 100% of the proceeds of sales made thereafter. If, at any
17 time, however, the tax under this Act on sales of E85 blend
18 fuel is imposed at the rate of 1.25%, then the tax imposed by
19 this Act applies to 100% of the proceeds of sales of E85
20 blend fuel made during that time.
21 With respect to bio-diesel blend fuel with no more than
22 10% fuel made from biomass material, the tax imposed by this
23 Act applies to (i) 75% of the proceeds of sales made on or
24 after January 1, 2002 and through December 31, 2005, (ii) 80%
25 of the proceeds of sales made on or after January 1, 2006 and
26 through December 31, 2010, and (iii) 100% of the proceeds of
27 sales made thereafter. If, at any time, however, the tax
28 under this Act on sales of bio-diesel blend fuel with no more
29 than 10% fuel made from biomass material is imposed at the
30 rate of 1.25%, then the tax imposed by this Act applies to
31 100% of the proceeds of sales of bio-diesel blend fuel with
32 no more than 10% fuel made from biomass material made during
33 that time.
34 With respect to bio-diesel blend fuel with more than 10%
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1 fuel made from biomass material, the tax imposed by this Act
2 does not apply the proceeds of sales made on or after January
3 1, 2002 and through December 31, 2010 but applies to 100% of
4 the proceeds of sales made thereafter. If, at any time,
5 however, the tax under this Act on sales of bio-diesel blend
6 fuel with more than 10% fuel made from biomass material is
7 imposed at the rate of 1.25%, then the tax imposed by this
8 Act applies to 100% of the proceeds of sales of bio-diesel
9 blend fuel with more than 10% fuel made from biomass material
10 made during that time.
11 With respect to food for human consumption that is to be
12 consumed off the premises where it is sold (other than
13 alcoholic beverages, soft drinks, and food that has been
14 prepared for immediate consumption) and prescription and
15 nonprescription medicines, drugs, medical appliances,
16 modifications to a motor vehicle for the purpose of rendering
17 it usable by a disabled person, and insulin, urine testing
18 materials, syringes, and needles used by diabetics, for human
19 use, the tax is imposed at the rate of 1%. For the purposes
20 of this Section, the term "soft drinks" means any complete,
21 finished, ready-to-use, non-alcoholic drink, whether
22 carbonated or not, including but not limited to soda water,
23 cola, fruit juice, vegetable juice, carbonated water, and all
24 other preparations commonly known as soft drinks of whatever
25 kind or description that are contained in any closed or
26 sealed bottle, can, carton, or container, regardless of size.
27 "Soft drinks" does not include coffee, tea, non-carbonated
28 water, infant formula, milk or milk products as defined in
29 the Grade A Pasteurized Milk and Milk Products Act, or drinks
30 containing 50% or more natural fruit or vegetable juice.
31 Notwithstanding any other provisions of this Act, "food
32 for human consumption that is to be consumed off the premises
33 where it is sold" includes all food sold through a vending
34 machine, except soft drinks and food products that are
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1 dispensed hot from a vending machine, regardless of the
2 location of the vending machine.
3 If the property that is purchased at retail from a
4 retailer is acquired outside Illinois and used outside
5 Illinois before being brought to Illinois for use here and is
6 taxable under this Act, the "selling price" on which the tax
7 is computed shall be reduced by an amount that represents a
8 reasonable allowance for depreciation for the period of prior
9 out-of-state use.
10 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
11 91-51, eff. 6-30-99; 91-872, eff. 7-1-00.)
12 (35 ILCS 105/3-41 new)
13 Sec. 3-41. Bio-diesel blend. "Bio-diesel blend" means
14 diesel fuel blended with no less than 0.5% and no more than
15 20% fuel made from biomass material. "Diesel fuel" means any
16 petroleum product intended for use or offered for sale as a
17 fuel for engines in which the fuel is injected into the
18 combustion chamber and ignited by pressure without electric
19 spark. "Biomass material" includes, but is not limited to,
20 soybean oil, other vegetable oils, and denatured ethanol.
21 (35 ILCS 105/3-42 new)
22 Sec. 3-42. E85 blend fuel. "E85 blend fuel" means
23 motor fuel that contains at least 70% denatured ethanol and
24 no more than 30% gasoline. "Gasoline" means all products
25 commonly or commercially known or sold as gasoline (including
26 casing head and absorption or natural gasoline).
27 Section 10. The Service Use Tax Act is amended by
28 changing Section 3-10 as follows:
29 (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
30 Sec. 3-10. Rate of tax. Unless otherwise provided in
-5- LRB9210809SMpk
1 this Section, the tax imposed by this Act is at the rate of
2 6.25% of the selling price of tangible personal property
3 transferred as an incident to the sale of service, but, for
4 the purpose of computing this tax, in no event shall the
5 selling price be less than the cost price of the property to
6 the serviceman.
7 Beginning on July 1, 2000 and through December 31, 2000,
8 with respect to motor fuel, as defined in Section 1.1 of the
9 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40
10 of the Use Tax Act, the tax is imposed at the rate of 1.25%.
11 With respect to gasohol, as defined in the Use Tax Act,
12 the tax imposed by this Act applies to (i) 70% of the selling
13 price of property transferred as an incident to the sale of
14 service on or after January 1, 1990, and before January 1,
15 2002, (ii) 75% of the selling price of property transferred
16 as an incident to the sale of service on or after January 1,
17 2002 and through December 31, 2005, (iii) 80% of the selling
18 price of property transferred as an incident to the sale of
19 service on or after January 1, 2006 and through December 31,
20 2010 July 1, 2003, and (iv) to 100% of the selling price
21 thereafter. If, at any time, however, the tax under this Act
22 on sales of gasohol, as defined in the Use Tax Act, is
23 imposed at the rate of 1.25%, then the tax imposed by this
24 Act applies to 100% of the proceeds of sales of gasohol made
25 during that time.
26 With respect to E85 blend fuel, as defined in the Use Tax
27 Act, the tax imposed by this Act does not apply to the
28 selling price of property transferred as an incident to the
29 sale of service on or after January 1, 2002 and through
30 December 31, 2010 but applies to 100% of the selling price
31 thereafter. If, at any time, however, the tax under this Act
32 on sales of E85 blend fuel, as defined in the Use Tax Act, is
33 imposed at the rate of 1.25%, then the tax imposed by this
34 Act applies to 100% of the proceeds of sales of E85 blend
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1 fuel made during that time.
2 With respect to bio-diesel blend fuel, as defined in the
3 Use Tax Act, with no more than 10% fuel made from biomass
4 material, the tax imposed by this Act applies to (i) 75% of
5 the selling price of property transferred as an incident to
6 the sale of service on or after January 1, 2002 and through
7 December 31, 2005, (ii) 80% of the proceeds of the selling
8 price of property transferred as an incident to the sale of
9 service on or after January 1, 2006 and through December 31,
10 2010, and (iii) 100% of the proceeds of the selling price
11 thereafter. If, at any time, however, the tax under this Act
12 on sales of bio-diesel blend fuel, as defined in the Use Tax
13 Act, with no more than 10% fuel made from biomass material is
14 imposed at the rate of 1.25%, then the tax imposed by this
15 Act applies to 100% of the proceeds of sales of bio-diesel
16 blend fuel with no more than 10% fuel made from biomass
17 material made during that time.
18 With respect to bio-diesel blend fuel, as defined in the
19 Use Tax Act, with more than 10% fuel made from biomass
20 material, the tax imposed by this Act does not apply to the
21 proceeds of the selling price of property transferred as an
22 incident to the sale of service on or after January 1, 2002
23 and through December 31, 2010 but applies to 100% of the
24 selling price thereafter. If, at any time, however, the tax
25 under this Act on sales of bio-diesel blend fuel, as defined
26 in the Use Tax Act, with more than 10% fuel made from biomass
27 material is imposed at the rate of 1.25%, then the tax
28 imposed by this Act applies to 100% of the proceeds of sales
29 of bio-diesel blend fuel with no more than 10% fuel made from
30 biomass material made during that time.
31 At the election of any registered serviceman made for
32 each fiscal year, sales of service in which the aggregate
33 annual cost price of tangible personal property transferred
34 as an incident to the sales of service is less than 35%, or
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1 75% in the case of servicemen transferring prescription drugs
2 or servicemen engaged in graphic arts production, of the
3 aggregate annual total gross receipts from all sales of
4 service, the tax imposed by this Act shall be based on the
5 serviceman's cost price of the tangible personal property
6 transferred as an incident to the sale of those services.
7 The tax shall be imposed at the rate of 1% on food
8 prepared for immediate consumption and transferred incident
9 to a sale of service subject to this Act or the Service
10 Occupation Tax Act by an entity licensed under the Hospital
11 Licensing Act, the Nursing Home Care Act, or the Child Care
12 Act of 1969. The tax shall also be imposed at the rate of 1%
13 on food for human consumption that is to be consumed off the
14 premises where it is sold (other than alcoholic beverages,
15 soft drinks, and food that has been prepared for immediate
16 consumption and is not otherwise included in this paragraph)
17 and prescription and nonprescription medicines, drugs,
18 medical appliances, modifications to a motor vehicle for the
19 purpose of rendering it usable by a disabled person, and
20 insulin, urine testing materials, syringes, and needles used
21 by diabetics, for human use. For the purposes of this
22 Section, the term "soft drinks" means any complete, finished,
23 ready-to-use, non-alcoholic drink, whether carbonated or not,
24 including but not limited to soda water, cola, fruit juice,
25 vegetable juice, carbonated water, and all other preparations
26 commonly known as soft drinks of whatever kind or description
27 that are contained in any closed or sealed bottle, can,
28 carton, or container, regardless of size. "Soft drinks" does
29 not include coffee, tea, non-carbonated water, infant
30 formula, milk or milk products as defined in the Grade A
31 Pasteurized Milk and Milk Products Act, or drinks containing
32 50% or more natural fruit or vegetable juice.
33 Notwithstanding any other provisions of this Act, "food
34 for human consumption that is to be consumed off the premises
-8- LRB9210809SMpk
1 where it is sold" includes all food sold through a vending
2 machine, except soft drinks and food products that are
3 dispensed hot from a vending machine, regardless of the
4 location of the vending machine.
5 If the property that is acquired from a serviceman is
6 acquired outside Illinois and used outside Illinois before
7 being brought to Illinois for use here and is taxable under
8 this Act, the "selling price" on which the tax is computed
9 shall be reduced by an amount that represents a reasonable
10 allowance for depreciation for the period of prior
11 out-of-state use.
12 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
13 91-51, eff. 6-30-99; 91-541, eff. 8-13-99; 91-872, eff.
14 7-1-00.)
15 Section 15. The Service Occupation Tax Act is amended by
16 changing Section 3-10 as follows:
17 (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
18 Sec. 3-10. Rate of tax. Unless otherwise provided in
19 this Section, the tax imposed by this Act is at the rate of
20 6.25% of the "selling price", as defined in Section 2 of the
21 Service Use Tax Act, of the tangible personal property. For
22 the purpose of computing this tax, in no event shall the
23 "selling price" be less than the cost price to the serviceman
24 of the tangible personal property transferred. The selling
25 price of each item of tangible personal property transferred
26 as an incident of a sale of service may be shown as a
27 distinct and separate item on the serviceman's billing to the
28 service customer. If the selling price is not so shown, the
29 selling price of the tangible personal property is deemed to
30 be 50% of the serviceman's entire billing to the service
31 customer. When, however, a serviceman contracts to design,
32 develop, and produce special order machinery or equipment,
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1 the tax imposed by this Act shall be based on the
2 serviceman's cost price of the tangible personal property
3 transferred incident to the completion of the contract.
4 Beginning on July 1, 2000 and through December 31, 2000,
5 with respect to motor fuel, as defined in Section 1.1 of the
6 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40
7 of the Use Tax Act, the tax is imposed at the rate of 1.25%.
8 With respect to gasohol, as defined in the Use Tax Act,
9 the tax imposed by this Act shall apply to (i) 70% of the
10 cost price of property transferred as an incident to the sale
11 of service on or after January 1, 1990, and before January 1,
12 2002, (ii) 75% of the selling price of property transferred
13 as an incident to the sale of service on or after January 1,
14 2002 and through December 31, 2005, (iii) 80% of the selling
15 price of property transferred as an incident to the sale of
16 service on or after January 1, 2006 and through December 31,
17 2010 July 1, 2003, and (iv) to 100% of the cost price
18 thereafter. If, at any time, however, the tax under this Act
19 on sales of gasohol, as defined in the Use Tax Act, is
20 imposed at the rate of 1.25%, then the tax imposed by this
21 Act applies to 100% of the proceeds of sales of gasohol made
22 during that time.
23 With respect to E85 blend fuel, as defined in the Use Tax
24 Act, the tax imposed by this Act does not apply to the
25 selling price of property transferred as an incident to the
26 sale of service on or after January 1, 2002 and through
27 December 31, 2010 but applies to 100% of the selling price
28 thereafter. If, at any time, however, the tax under this Act
29 on sales of E85 blend fuel, as defined in the Use Tax Act, is
30 imposed at the rate of 1.25%, then the tax imposed by this
31 Act applies to 100% of the proceeds of sales of E85 blend
32 fuel made during that time.
33 With respect to bio-diesel blend fuel, as defined in the
34 Use Tax Act, with no more than 10% fuel made from biomass
-10- LRB9210809SMpk
1 material, the tax imposed by this Act applies to (i) 75% of
2 the selling price of property transferred as an incident to
3 the sale of service on or after January 1, 2002 and through
4 December 31, 2005, (ii) 80% of the proceeds of the selling
5 price of property transferred as an incident to the sale of
6 service on or after January 1, 2006 and through December 31,
7 2010, and (iii) 100% of the proceeds of the selling price
8 thereafter. If, at any time, however, the tax under this Act
9 on sales of bio-diesel blend fuel, as defined in the Use Tax
10 Act, with no more than 10% fuel made from biomass material is
11 imposed at the rate of 1.25%, then the tax imposed by this
12 Act applies to 100% of the proceeds of sales of bio-diesel
13 blend fuel with no more than 10% fuel made from biomass
14 material made during that time.
15 With respect to bio-diesel blend fuel, as defined in the
16 Use Tax Act, with more than 10% fuel made from biomass
17 material, the tax imposed by this Act does not apply to the
18 proceeds of the selling price of property transferred as an
19 incident to the sale of service on or after January 1, 2002
20 and through December 31, 2010 but applies to 100% of the
21 selling price thereafter. If, at any time, however, the tax
22 under this Act on sales of bio-diesel blend fuel, as defined
23 in the Use Tax Act, with more than 10% fuel made from biomass
24 material is imposed at the rate of 1.25%, then the tax
25 imposed by this Act applies to 100% of the proceeds of sales
26 of bio-diesel blend fuel with more than 10% fuel made from
27 biomass material made during that time.
28 At the election of any registered serviceman made for
29 each fiscal year, sales of service in which the aggregate
30 annual cost price of tangible personal property transferred
31 as an incident to the sales of service is less than 35%, or
32 75% in the case of servicemen transferring prescription drugs
33 or servicemen engaged in graphic arts production, of the
34 aggregate annual total gross receipts from all sales of
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1 service, the tax imposed by this Act shall be based on the
2 serviceman's cost price of the tangible personal property
3 transferred incident to the sale of those services.
4 The tax shall be imposed at the rate of 1% on food
5 prepared for immediate consumption and transferred incident
6 to a sale of service subject to this Act or the Service
7 Occupation Tax Act by an entity licensed under the Hospital
8 Licensing Act, the Nursing Home Care Act, or the Child Care
9 Act of 1969. The tax shall also be imposed at the rate of 1%
10 on food for human consumption that is to be consumed off the
11 premises where it is sold (other than alcoholic beverages,
12 soft drinks, and food that has been prepared for immediate
13 consumption and is not otherwise included in this paragraph)
14 and prescription and nonprescription medicines, drugs,
15 medical appliances, modifications to a motor vehicle for the
16 purpose of rendering it usable by a disabled person, and
17 insulin, urine testing materials, syringes, and needles used
18 by diabetics, for human use. For the purposes of this
19 Section, the term "soft drinks" means any complete, finished,
20 ready-to-use, non-alcoholic drink, whether carbonated or not,
21 including but not limited to soda water, cola, fruit juice,
22 vegetable juice, carbonated water, and all other preparations
23 commonly known as soft drinks of whatever kind or description
24 that are contained in any closed or sealed can, carton, or
25 container, regardless of size. "Soft drinks" does not
26 include coffee, tea, non-carbonated water, infant formula,
27 milk or milk products as defined in the Grade A Pasteurized
28 Milk and Milk Products Act, or drinks containing 50% or more
29 natural fruit or vegetable juice.
30 Notwithstanding any other provisions of this Act, "food
31 for human consumption that is to be consumed off the premises
32 where it is sold" includes all food sold through a vending
33 machine, except soft drinks and food products that are
34 dispensed hot from a vending machine, regardless of the
-12- LRB9210809SMpk
1 location of the vending machine.
2 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
3 91-51, 6-30-99; 91-541, eff. 8-13-99; 91-872, eff. 7-1-00.)
4 Section 20. The Retailers' Occupation Tax Act is amended
5 by changing Section 2-10 as follows:
6 (35 ILCS 120/2-10) (from Ch. 120, par. 441-10)
7 Sec. 2-10. Rate of tax. Unless otherwise provided in
8 this Section, the tax imposed by this Act is at the rate of
9 6.25% of gross receipts from sales of tangible personal
10 property made in the course of business.
11 Beginning on July 1, 2000 and through December 31, 2000,
12 with respect to motor fuel, as defined in Section 1.1 of the
13 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40
14 of the Use Tax Act, the tax is imposed at the rate of 1.25%.
15 Within 14 days after the effective date of this
16 amendatory Act of the 91st General Assembly, each retailer of
17 motor fuel and gasohol shall cause the following notice to be
18 posted in a prominently visible place on each retail
19 dispensing device that is used to dispense motor fuel or
20 gasohol in the State of Illinois: "As of July 1, 2000, the
21 State of Illinois has eliminated the State's share of sales
22 tax on motor fuel and gasohol through December 31, 2000. The
23 price on this pump should reflect the elimination of the
24 tax." The notice shall be printed in bold print on a sign
25 that is no smaller than 4 inches by 8 inches. The sign shall
26 be clearly visible to customers. Any retailer who fails to
27 post or maintain a required sign through December 31, 2000 is
28 guilty of a petty offense for which the fine shall be $500
29 per day per each retail premises where a violation occurs.
30 With respect to gasohol, as defined in the Use Tax Act,
31 the tax imposed by this Act applies to (i) 70% of the
32 proceeds of sales made on or after January 1, 1990, and
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1 before January 1, 2002, (ii) 75% of the proceeds of sales
2 made on or after January 1, 2002 and through December 31,
3 2005, (iii) 80% of the proceeds of sales made on or after
4 January 1, 2006 and through December 31, 2010 July 1, 2003,
5 and (iv) to 100% of the proceeds of sales made thereafter.
6 If, at any time, however, the tax under this Act on sales of
7 gasohol, as defined in the Use Tax Act, is imposed at the
8 rate of 1.25%, then the tax imposed by this Act applies to
9 100% of the proceeds of sales of gasohol made during that
10 time.
11 With respect to E85 blend fuel, as defined in the Use Tax
12 Act, the tax imposed by this Act does not apply to the
13 proceeds of sales made on or after January 1, 2002 and
14 through December 31, 2010 but applies to 100% of the proceeds
15 of sales made thereafter. If, at any time, however, the tax
16 under this Act on sales of E85 blend fuel, as defined in the
17 Use Tax Act, is imposed at the rate of 1.25%, then the tax
18 imposed by this Act applies to 100% of the proceeds of sales
19 of E85 blend fuel made during that time.
20 With respect to bio-diesel blend fuel, as defined in the
21 Use Tax Act, with no more than 10% fuel made from biomass
22 material, the tax imposed by this Act applies to (i) 75% of
23 the proceeds of sales made on or after January 1, 2002 and
24 through December 31, 2005, (ii) 80% of the proceeds of sales
25 made on or after January 1, 2006 and through December 31,
26 2010, and (iii) 100% of the proceeds of sales made
27 thereafter. If, at any time, however, the tax under this Act
28 on sales of bio-diesel blend fuel, as defined in the Use Tax
29 Act, with no more than 10% fuel made from biomass material is
30 imposed at the rate of 1.25%, then the tax imposed by this
31 Act applies to 100% of the proceeds of sales of bio-diesel
32 blend fuel with no more than 10% fuel made from biomass
33 material made during that time.
34 With respect to bio-diesel blend fuel, as defined in the
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1 Use Tax Act, with more than 10% fuel made from biomass
2 material, the tax imposed by this Act does not apply to the
3 proceeds of sales made on or after January 1, 2002 and
4 through December 31, 2010 but applies to 100% of the proceeds
5 of sales made thereafter. If, at any time, however, the tax
6 under this Act on sales of bio-diesel blend fuel, as defined
7 in the Use Tax Act, with more than 10% fuel made from biomass
8 material is imposed at the rate of 1.25%, then the tax
9 imposed by this Act applies to 100% of the proceeds of sales
10 of bio-diesel blend fuel with more than 10% fuel made from
11 biomass material made during that time.
12 With respect to food for human consumption that is to be
13 consumed off the premises where it is sold (other than
14 alcoholic beverages, soft drinks, and food that has been
15 prepared for immediate consumption) and prescription and
16 nonprescription medicines, drugs, medical appliances,
17 modifications to a motor vehicle for the purpose of rendering
18 it usable by a disabled person, and insulin, urine testing
19 materials, syringes, and needles used by diabetics, for human
20 use, the tax is imposed at the rate of 1%. For the purposes
21 of this Section, the term "soft drinks" means any complete,
22 finished, ready-to-use, non-alcoholic drink, whether
23 carbonated or not, including but not limited to soda water,
24 cola, fruit juice, vegetable juice, carbonated water, and all
25 other preparations commonly known as soft drinks of whatever
26 kind or description that are contained in any closed or
27 sealed bottle, can, carton, or container, regardless of size.
28 "Soft drinks" does not include coffee, tea, non-carbonated
29 water, infant formula, milk or milk products as defined in
30 the Grade A Pasteurized Milk and Milk Products Act, or drinks
31 containing 50% or more natural fruit or vegetable juice.
32 Notwithstanding any other provisions of this Act, "food
33 for human consumption that is to be consumed off the premises
34 where it is sold" includes all food sold through a vending
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1 machine, except soft drinks and food products that are
2 dispensed hot from a vending machine, regardless of the
3 location of the vending machine.
4 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
5 91-51, eff. 6-30-99; 91-872, eff. 7-1-00.)
6 Section 99. Effective date. This Act takes effect upon
7 becoming law.