[ Search ] [ PDF text ] [ Legislation ]
[ Home ] [ Back ] [ Bottom ]
| [ Introduced ] | [ Engrossed ] | [ House Amendment 002 ] |
| [ House Amendment 003 ] | [ House Amendment 004 ] |
92_SB0364ham001
LRB9207741SMdvam01
1 AMENDMENT TO SENATE BILL 364
2 AMENDMENT NO. . Amend Senate Bill 364 by replacing
3 the title with the following:
4 "AN ACT concerning motor fuel."; and
5 by replacing everything after the enacting clause with the
6 following:
7 "Section 5. The Use Tax Act is amended by changing 3-10
8 and by adding Sections 3-41 and 3-42 as follows:
9 (35 ILCS 105/3-10) (from Ch. 120, par. 439.3-10)
10 Sec. 3-10. Rate of tax. Unless otherwise provided in
11 this Section, the tax imposed by this Act is at the rate of
12 6.25% of either the selling price or the fair market value,
13 if any, of the tangible personal property. In all cases
14 where property functionally used or consumed is the same as
15 the property that was purchased at retail, then the tax is
16 imposed on the selling price of the property. In all cases
17 where property functionally used or consumed is a by-product
18 or waste product that has been refined, manufactured, or
19 produced from property purchased at retail, then the tax is
20 imposed on the lower of the fair market value, if any, of the
21 specific property so used in this State or on the selling
-2- LRB9207741SMdvam01
1 price of the property purchased at retail. For purposes of
2 this Section "fair market value" means the price at which
3 property would change hands between a willing buyer and a
4 willing seller, neither being under any compulsion to buy or
5 sell and both having reasonable knowledge of the relevant
6 facts. The fair market value shall be established by Illinois
7 sales by the taxpayer of the same property as that
8 functionally used or consumed, or if there are no such sales
9 by the taxpayer, then comparable sales or purchases of
10 property of like kind and character in Illinois.
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 With respect to gasohol, the tax imposed by this Act
16 applies to (i) 70% of the proceeds of sales made on or after
17 January 1, 1990, and before January 1, 2002, (ii) 75% of the
18 proceeds of sales made on or after January 1, 2002 and
19 through December 31, 2005, (iii) 80% of the proceeds of sales
20 made on or after January 1, 2006 and through December 31,
21 2010 July 1, 2003, and (iv) to 100% of the proceeds of sales
22 made thereafter. If, at any time, however, the tax under this
23 Act on sales of gasohol is imposed at the rate of 1.25%, then
24 the tax imposed by this Act applies to 100% of the proceeds
25 of sales of gasohol made during that time.
26 With respect to E85 blend fuel, the tax imposed by this
27 Act does not apply to the proceeds of sales made on or after
28 January 1, 2002 and through December 31, 2010 but applies to
29 100% of the proceeds of sales made thereafter. If, at any
30 time, however, the tax under this Act on sales of E85 blend
31 fuel is imposed at the rate of 1.25%, then the tax imposed by
32 this Act applies to 100% of the proceeds of sales of E85
33 blend fuel made during that time.
34 With respect to bio-diesel blend fuel with no more than
-3- LRB9207741SMdvam01
1 10% fuel made from biomass material, the tax imposed by this
2 Act applies to (i) 75% of the proceeds of sales made on or
3 after January 1, 2002 and through December 31, 2005, (ii) 80%
4 of the proceeds of sales made on or after January 1, 2006 and
5 through December 31, 2010, and (iii) 100% of the proceeds of
6 sales made thereafter. If, at any time, however, the tax
7 under this Act on sales of bio-diesel blend fuel with no more
8 than 10% fuel made from biomass material is imposed at the
9 rate of 1.25%, then the tax imposed by this Act applies to
10 100% of the proceeds of sales of bio-diesel blend fuel with
11 no more than 10% fuel made from biomass material made during
12 that time.
13 With respect to bio-diesel blend fuel with more than 10%
14 fuel made from biomass material, the tax imposed by this Act
15 does not apply the proceeds of sales made on or after January
16 1, 2002 and through December 31, 2010 but applies to 100% of
17 the proceeds of sales made thereafter. If, at any time,
18 however, the tax under this Act on sales of bio-diesel blend
19 fuel with more than 10% fuel made from biomass material 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 bio-diesel
22 blend fuel with more than 10% fuel made from biomass material
23 made during that time.
24 With respect to food for human consumption that is to be
25 consumed off the premises where it is sold (other than
26 alcoholic beverages, soft drinks, and food that has been
27 prepared for immediate consumption) and prescription and
28 nonprescription medicines, drugs, medical appliances,
29 modifications to a motor vehicle for the purpose of rendering
30 it usable by a disabled person, and insulin, urine testing
31 materials, syringes, and needles used by diabetics, for human
32 use, the tax is imposed at the rate of 1%. For the purposes
33 of this Section, the term "soft drinks" means any complete,
34 finished, ready-to-use, non-alcoholic drink, whether
-4- LRB9207741SMdvam01
1 carbonated or not, including but not limited to soda water,
2 cola, fruit juice, vegetable juice, carbonated water, and all
3 other preparations commonly known as soft drinks of whatever
4 kind or description that are contained in any closed or
5 sealed bottle, can, carton, or container, regardless of size.
6 "Soft drinks" does not include coffee, tea, non-carbonated
7 water, infant formula, milk or milk products as defined in
8 the Grade A Pasteurized Milk and Milk Products Act, or drinks
9 containing 50% or more natural fruit or vegetable juice.
10 Notwithstanding any other provisions of this Act, "food
11 for human consumption that is to be consumed off the premises
12 where it is sold" includes all food sold through a vending
13 machine, except soft drinks and food products that are
14 dispensed hot from a vending machine, regardless of the
15 location of the vending machine.
16 If the property that is purchased at retail from a
17 retailer is acquired outside Illinois and used outside
18 Illinois before being brought to Illinois for use here and is
19 taxable under this Act, the "selling price" on which the tax
20 is computed shall be reduced by an amount that represents a
21 reasonable allowance for depreciation for the period of prior
22 out-of-state use.
23 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
24 91-51, eff. 6-30-99; 91-872, eff. 7-1-00.)
25 (35 ILCS 105/3-41 new)
26 Sec. 3-41. Bio-diesel blend. "Bio-diesel blend" means
27 diesel fuel blended with no less than 0.5% and no more than
28 20% fuel made from biomass material. "Diesel fuel" means any
29 petroleum product intended for use or offered for sale as a
30 fuel for engines in which the fuel is injected into the
31 combustion chamber and ignited by pressure without electric
32 spark. "Biomass material" includes, but is not limited to,
33 soybean oil, other vegetable oils, and denatured ethanol.
-5- LRB9207741SMdvam01
1 (35 ILCS 105/3-42 new)
2 Sec. 3-42. E85 blend fuel. "E85 blend fuel" means
3 motor fuel that contains at least 70% denatured ethanol and
4 no more than 30% gasoline. "Gasoline" means all products
5 commonly or commercially known or sold as gasoline (including
6 casing head and absorption or natural gasoline).
7 Section 10. The Service Use Tax Act is amended by
8 changing Section 3-10 as follows:
9 (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
10 Sec. 3-10. Rate of tax. Unless otherwise provided in
11 this Section, the tax imposed by this Act is at the rate of
12 6.25% of the selling price of tangible personal property
13 transferred as an incident to the sale of service, but, for
14 the purpose of computing this tax, in no event shall the
15 selling price be less than the cost price of the property to
16 the serviceman.
17 Beginning on July 1, 2000 and through December 31, 2000,
18 with respect to motor fuel, as defined in Section 1.1 of the
19 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40
20 of the Use Tax Act, the tax is imposed at the rate of 1.25%.
21 With respect to gasohol, as defined in the Use Tax Act,
22 the tax imposed by this Act applies to (i) 70% of the selling
23 price of property transferred as an incident to the sale of
24 service on or after January 1, 1990, and before January 1,
25 2002, (ii) 75% of the selling price of property transferred
26 as an incident to the sale of service on or after January 1,
27 2002 and through December 31, 2005, (iii) 80% of the selling
28 price of property transferred as an incident to the sale of
29 service on or after January 1, 2006 and through December 31,
30 2010 July 1, 2003, and (iv) to 100% of the selling price
31 thereafter. If, at any time, however, the tax under this Act
32 on sales of gasohol, as defined in the Use Tax Act, is
-6- LRB9207741SMdvam01
1 imposed at the rate of 1.25%, then the tax imposed by this
2 Act applies to 100% of the proceeds of sales of gasohol made
3 during that time.
4 With respect to E85 blend fuel, as defined in the Use Tax
5 Act, the tax imposed by this Act does not apply to the
6 selling price of property transferred as an incident to the
7 sale of service on or after January 1, 2002 and through
8 December 31, 2010 but applies to 100% of the selling price
9 thereafter. If, at any time, however, the tax under this Act
10 on sales of E85 blend fuel, as defined in the Use Tax Act, 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 E85 blend
13 fuel made during that time.
14 With respect to bio-diesel blend fuel, as defined in the
15 Use Tax Act, with no more than 10% fuel made from biomass
16 material, the tax imposed by this Act applies to (i) 75% of
17 the selling price of property transferred as an incident to
18 the sale of service on or after January 1, 2002 and through
19 December 31, 2005, (ii) 80% of the proceeds of the selling
20 price of property transferred as an incident to the sale of
21 service on or after January 1, 2006 and through December 31,
22 2010, and (iii) 100% of the proceeds of the selling price
23 thereafter. If, at any time, however, the tax under this Act
24 on sales of bio-diesel blend fuel, as defined in the Use Tax
25 Act, with no more than 10% fuel made from biomass material is
26 imposed at the rate of 1.25%, then the tax imposed by this
27 Act applies to 100% of the proceeds of sales of bio-diesel
28 blend fuel with no more than 10% fuel made from biomass
29 material made during that time.
30 With respect to bio-diesel blend fuel, as defined in the
31 Use Tax Act, with more than 10% fuel made from biomass
32 material, the tax imposed by this Act does not apply to the
33 proceeds of the selling price of property transferred as an
34 incident to the sale of service on or after January 1, 2002
-7- LRB9207741SMdvam01
1 and through December 31, 2010 but applies to 100% of the
2 selling price thereafter. If, at any time, however, the tax
3 under this Act on sales of bio-diesel blend fuel, as defined
4 in the Use Tax Act, with more than 10% fuel made from biomass
5 material is imposed at the rate of 1.25%, then the tax
6 imposed by this Act applies to 100% of the proceeds of sales
7 of bio-diesel blend fuel with no more than 10% fuel made from
8 biomass material made during that time.
9 At the election of any registered serviceman made for
10 each fiscal year, sales of service in which the aggregate
11 annual cost price of tangible personal property transferred
12 as an incident to the sales of service is less than 35%, or
13 75% in the case of servicemen transferring prescription drugs
14 or servicemen engaged in graphic arts production, of the
15 aggregate annual total gross receipts from all sales of
16 service, the tax imposed by this Act shall be based on the
17 serviceman's cost price of the tangible personal property
18 transferred as an incident to the sale of those services.
19 The tax shall be imposed at the rate of 1% on food
20 prepared for immediate consumption and transferred incident
21 to a sale of service subject to this Act or the Service
22 Occupation Tax Act by an entity licensed under the Hospital
23 Licensing Act, the Nursing Home Care Act, or the Child Care
24 Act of 1969. The tax shall also be imposed at the rate of 1%
25 on food for human consumption that is to be consumed off the
26 premises where it is sold (other than alcoholic beverages,
27 soft drinks, and food that has been prepared for immediate
28 consumption and is not otherwise included in this paragraph)
29 and prescription and nonprescription medicines, drugs,
30 medical appliances, modifications to a motor vehicle for the
31 purpose of rendering it usable by a disabled person, and
32 insulin, urine testing materials, syringes, and needles used
33 by diabetics, for human use. For the purposes of this
34 Section, the term "soft drinks" means any complete, finished,
-8- LRB9207741SMdvam01
1 ready-to-use, non-alcoholic drink, whether carbonated or not,
2 including but not limited to soda water, cola, fruit juice,
3 vegetable juice, carbonated water, and all other preparations
4 commonly known as soft drinks of whatever kind or description
5 that are contained in any closed or sealed bottle, can,
6 carton, or container, regardless of size. "Soft drinks" does
7 not include coffee, tea, non-carbonated water, infant
8 formula, milk or milk products as defined in the Grade A
9 Pasteurized Milk and Milk Products Act, or drinks containing
10 50% or more natural fruit or vegetable juice.
11 Notwithstanding any other provisions of this Act, "food
12 for human consumption that is to be consumed off the premises
13 where it is sold" includes all food sold through a vending
14 machine, except soft drinks and food products that are
15 dispensed hot from a vending machine, regardless of the
16 location of the vending machine.
17 If the property that is acquired from a serviceman is
18 acquired outside Illinois and used outside Illinois before
19 being brought to Illinois for use here and is taxable under
20 this Act, the "selling price" on which the tax is computed
21 shall be reduced by an amount that represents a reasonable
22 allowance for depreciation for the period of prior
23 out-of-state use.
24 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
25 91-51, eff. 6-30-99; 91-541, eff. 8-13-99; 91-872, eff.
26 7-1-00.)
27 Section 15. The Service Occupation Tax Act is amended by
28 changing Section 3-10 as follows:
29 (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
30 Sec. 3-10. Rate of tax. Unless otherwise provided in
31 this Section, the tax imposed by this Act is at the rate of
32 6.25% of the "selling price", as defined in Section 2 of the
-9- LRB9207741SMdvam01
1 Service Use Tax Act, of the tangible personal property. For
2 the purpose of computing this tax, in no event shall the
3 "selling price" be less than the cost price to the serviceman
4 of the tangible personal property transferred. The selling
5 price of each item of tangible personal property transferred
6 as an incident of a sale of service may be shown as a
7 distinct and separate item on the serviceman's billing to the
8 service customer. If the selling price is not so shown, the
9 selling price of the tangible personal property is deemed to
10 be 50% of the serviceman's entire billing to the service
11 customer. When, however, a serviceman contracts to design,
12 develop, and produce special order machinery or equipment,
13 the tax imposed by this Act shall be based on the
14 serviceman's cost price of the tangible personal property
15 transferred incident to the completion of the contract.
16 Beginning on July 1, 2000 and through December 31, 2000,
17 with respect to motor fuel, as defined in Section 1.1 of the
18 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40
19 of the Use Tax Act, the tax is imposed at the rate of 1.25%.
20 With respect to gasohol, as defined in the Use Tax Act,
21 the tax imposed by this Act shall apply to (i) 70% of the
22 cost price of property transferred as an incident to the sale
23 of service on or after January 1, 1990, and before January 1,
24 2002, (ii) 75% of the selling price of property transferred
25 as an incident to the sale of service on or after January 1,
26 2002 and through December 31, 2005, (iii) 80% of the selling
27 price of property transferred as an incident to the sale of
28 service on or after January 1, 2006 and through December 31,
29 2010 July 1, 2003, and (iv) to 100% of the cost price
30 thereafter. If, at any time, however, the tax under this Act
31 on sales of gasohol, as defined in the Use Tax Act, is
32 imposed at the rate of 1.25%, then the tax imposed by this
33 Act applies to 100% of the proceeds of sales of gasohol made
34 during that time.
-10- LRB9207741SMdvam01
1 With respect to E85 blend fuel, as defined in the Use Tax
2 Act, the tax imposed by this Act does not apply to the
3 selling price of property transferred as an incident to the
4 sale of service on or after January 1, 2002 and through
5 December 31, 2010 but applies to 100% of the selling price
6 thereafter. If, at any time, however, the tax under this Act
7 on sales of E85 blend fuel, as defined in the Use Tax Act, is
8 imposed at the rate of 1.25%, then the tax imposed by this
9 Act applies to 100% of the proceeds of sales of E85 blend
10 fuel made during that time.
11 With respect to bio-diesel blend fuel, as defined in the
12 Use Tax Act, with no more than 10% fuel made from biomass
13 material, the tax imposed by this Act applies to (i) 75% of
14 the selling price of property transferred as an incident to
15 the sale of service on or after January 1, 2002 and through
16 December 31, 2005, (ii) 80% of the proceeds of the selling
17 price of property transferred as an incident to the sale of
18 service on or after January 1, 2006 and through December 31,
19 2010, and (iii) 100% of the proceeds of the selling price
20 thereafter. If, at any time, however, the tax under this Act
21 on sales of bio-diesel blend fuel, as defined in the Use Tax
22 Act, with no more than 10% fuel made from biomass material 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 bio-diesel
25 blend fuel with no more than 10% fuel made from biomass
26 material made during that time.
27 With respect to bio-diesel blend fuel, as defined in the
28 Use Tax Act, with more than 10% fuel made from biomass
29 material, the tax imposed by this Act does not apply to the
30 proceeds of the selling price of property transferred as an
31 incident to the sale of service on or after January 1, 2002
32 and through December 31, 2010 but applies to 100% of the
33 selling price thereafter. If, at any time, however, the tax
34 under this Act on sales of bio-diesel blend fuel, as defined
-11- LRB9207741SMdvam01
1 in the Use Tax Act, with more than 10% fuel made from biomass
2 material is imposed at the rate of 1.25%, then the tax
3 imposed by this Act applies to 100% of the proceeds of sales
4 of bio-diesel blend fuel with more than 10% fuel made from
5 biomass material made during that time.
6 At the election of any registered serviceman made for
7 each fiscal year, sales of service in which the aggregate
8 annual cost price of tangible personal property transferred
9 as an incident to the sales of service is less than 35%, or
10 75% in the case of servicemen transferring prescription drugs
11 or servicemen engaged in graphic arts production, of the
12 aggregate annual total gross receipts from all sales of
13 service, the tax imposed by this Act shall be based on the
14 serviceman's cost price of the tangible personal property
15 transferred incident to the sale of those services.
16 The tax shall be imposed at the rate of 1% on food
17 prepared for immediate consumption and transferred incident
18 to a sale of service subject to this Act or the Service
19 Occupation Tax Act by an entity licensed under the Hospital
20 Licensing Act, the Nursing Home Care Act, or the Child Care
21 Act of 1969. The tax shall also be imposed at the rate of 1%
22 on food for human consumption that is to be consumed off the
23 premises where it is sold (other than alcoholic beverages,
24 soft drinks, and food that has been prepared for immediate
25 consumption and is not otherwise included in this paragraph)
26 and prescription and nonprescription medicines, drugs,
27 medical appliances, modifications to a motor vehicle for the
28 purpose of rendering it usable by a disabled person, and
29 insulin, urine testing materials, syringes, and needles used
30 by diabetics, for human use. For the purposes of this
31 Section, the term "soft drinks" means any complete, finished,
32 ready-to-use, non-alcoholic drink, whether carbonated or not,
33 including but not limited to soda water, cola, fruit juice,
34 vegetable juice, carbonated water, and all other preparations
-12- LRB9207741SMdvam01
1 commonly known as soft drinks of whatever kind or description
2 that are contained in any closed or sealed can, carton, or
3 container, regardless of size. "Soft drinks" does not
4 include coffee, tea, non-carbonated water, infant formula,
5 milk or milk products as defined in the Grade A Pasteurized
6 Milk and Milk Products Act, or drinks containing 50% or more
7 natural fruit or vegetable juice.
8 Notwithstanding any other provisions of this Act, "food
9 for human consumption that is to be consumed off the premises
10 where it is sold" includes all food sold through a vending
11 machine, except soft drinks and food products that are
12 dispensed hot from a vending machine, regardless of the
13 location of the vending machine.
14 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
15 91-51, 6-30-99; 91-541, eff. 8-13-99; 91-872, eff. 7-1-00.)
16 Section 20. The Retailers' Occupation Tax Act is amended
17 by changing Section 2-10 and adding Section 2-67 as follows:
18 (35 ILCS 120/2-10) (from Ch. 120, par. 441-10)
19 Sec. 2-10. Rate of tax. Unless otherwise provided in
20 this Section, the tax imposed by this Act is at the rate of
21 6.25% of gross receipts from sales of tangible personal
22 property made in the course of business.
23 Beginning on July 1, 2000 and through December 31, 2000,
24 with respect to motor fuel, as defined in Section 1.1 of the
25 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40
26 of the Use Tax Act, the tax is imposed at the rate of 1.25%.
27 Within 14 days after the effective date of this
28 amendatory Act of the 91st General Assembly, each retailer of
29 motor fuel and gasohol shall cause the following notice to be
30 posted in a prominently visible place on each retail
31 dispensing device that is used to dispense motor fuel or
32 gasohol in the State of Illinois: "As of July 1, 2000, the
-13- LRB9207741SMdvam01
1 State of Illinois has eliminated the State's share of sales
2 tax on motor fuel and gasohol through December 31, 2000. The
3 price on this pump should reflect the elimination of the
4 tax." The notice shall be printed in bold print on a sign
5 that is no smaller than 4 inches by 8 inches. The sign shall
6 be clearly visible to customers. Any retailer who fails to
7 post or maintain a required sign through December 31, 2000 is
8 guilty of a petty offense for which the fine shall be $500
9 per day per each retail premises where a violation occurs.
10 With respect to gasohol, as defined in the Use Tax Act,
11 the tax imposed by this Act applies to (i) 70% of the
12 proceeds of sales made on or after January 1, 1990, and
13 before January 1, 2002, (ii) 75% of the proceeds of sales
14 made on or after January 1, 2002 and through December 31,
15 2005, (iii) 80% of the proceeds of sales made on or after
16 January 1, 2006 and through December 31, 2010 July 1, 2003,
17 and (iv) to 100% of the proceeds of sales made thereafter.
18 If, at any time, however, the tax under this Act on sales of
19 gasohol, as defined in the Use Tax Act, is imposed at the
20 rate of 1.25%, then the tax imposed by this Act applies to
21 100% of the proceeds of sales of gasohol made during that
22 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 proceeds of sales made on or after January 1, 2002 and
26 through December 31, 2010 but applies to 100% of the proceeds
27 of sales made thereafter. If, at any time, however, the tax
28 under this Act on sales of E85 blend fuel, as defined in the
29 Use Tax Act, is imposed at the rate of 1.25%, then the tax
30 imposed by this Act applies to 100% of the proceeds of sales
31 of E85 blend fuel made during that time.
32 With respect to bio-diesel blend fuel, as defined in the
33 Use Tax Act, with no more than 10% fuel made from biomass
34 material, the tax imposed by this Act applies to (i) 75% of
-14- LRB9207741SMdvam01
1 the proceeds of sales made on or after January 1, 2002 and
2 through December 31, 2005, (ii) 80% of the proceeds of sales
3 made on or after January 1, 2006 and through December 31,
4 2010, and (iii) 100% of the proceeds of sales made
5 thereafter. If, at any time, however, the tax under this Act
6 on sales of bio-diesel blend fuel, as defined in the Use Tax
7 Act, with no more than 10% fuel made from biomass material is
8 imposed at the rate of 1.25%, then the tax imposed by this
9 Act applies to 100% of the proceeds of sales of bio-diesel
10 blend fuel with no more than 10% fuel made from biomass
11 material made during that time.
12 With respect to bio-diesel blend fuel, as defined in the
13 Use Tax Act, with more than 10% fuel made from biomass
14 material, the tax imposed by this Act does not apply to the
15 proceeds of sales made on or after January 1, 2002 and
16 through December 31, 2010 but applies to 100% of the proceeds
17 of sales made thereafter. If, at any time, however, the tax
18 under this Act on sales of bio-diesel blend fuel, as defined
19 in the Use Tax Act, with more than 10% fuel made from biomass
20 material is imposed at the rate of 1.25%, then the tax
21 imposed by this Act applies to 100% of the proceeds of sales
22 of bio-diesel blend fuel with more than 10% fuel made from
23 biomass material made during that time.
24 With respect to food for human consumption that is to be
25 consumed off the premises where it is sold (other than
26 alcoholic beverages, soft drinks, and food that has been
27 prepared for immediate consumption) and prescription and
28 nonprescription medicines, drugs, medical appliances,
29 modifications to a motor vehicle for the purpose of rendering
30 it usable by a disabled person, and insulin, urine testing
31 materials, syringes, and needles used by diabetics, for human
32 use, the tax is imposed at the rate of 1%. For the purposes
33 of this Section, the term "soft drinks" means any complete,
34 finished, ready-to-use, non-alcoholic drink, whether
-15- LRB9207741SMdvam01
1 carbonated or not, including but not limited to soda water,
2 cola, fruit juice, vegetable juice, carbonated water, and all
3 other preparations commonly known as soft drinks of whatever
4 kind or description that are contained in any closed or
5 sealed bottle, can, carton, or container, regardless of size.
6 "Soft drinks" does not include coffee, tea, non-carbonated
7 water, infant formula, milk or milk products as defined in
8 the Grade A Pasteurized Milk and Milk Products Act, or drinks
9 containing 50% or more natural fruit or vegetable juice.
10 Notwithstanding any other provisions of this Act, "food
11 for human consumption that is to be consumed off the premises
12 where it is sold" includes all food sold through a vending
13 machine, except soft drinks and food products that are
14 dispensed hot from a vending machine, regardless of the
15 location of the vending machine.
16 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
17 91-51, eff. 6-30-99; 91-872, eff. 7-1-00.)
18 (35 ILCS 120/2-67 new)
19 Sec. 2-67. Fuel credit.
20 (a) If, at any time, the tax under this Act on sales in
21 Illinois by an Illinois retailer of gasohol, as defined in
22 Section 3-40 of the Use Tax Act, is imposed at the rate of
23 1.25%, then the retailer is entitled to a credit against the
24 retailer's tax liability under this Act of 2 cents for each
25 gallon of gasohol sold by the retailer during that time.
26 This Section is exempt from the provisions of Section 2-70.
27 (b) If, at any time, the tax under this Act on sales in
28 Illinois by an Illinois retailer of E85 blend fuel, as
29 defined in the Use Tax Act, is imposed at the rate of 1.25%,
30 then the retailer is entitled to a credit against the
31 retailer's tax liability under this Act of 2 cents for each
32 gallon of E85 blend fuel sold by the retailer during that
33 time. This Section is exempt from the provisions of Section
-16- LRB9207741SMdvam01
1 2-70.
2 (c) If, at any time, the tax under this Act on sales in
3 Illinois by an Illinois retailer of bio-diesel blend fuel, as
4 defined in the Use Tax Act, with no more than 10% fuel made
5 from biomass material is imposed at the rate of 1.25%, then
6 the retailer is entitled to a credit against the retailer's
7 tax liability under this Act of 2 cents for each gallon of
8 bio-diesel blend fuel with no more than 10% fuel made from
9 biomass material sold by the retailer during that time. This
10 Section is exempt from the provisions of Section 2-70.
11 (d) If, at any time, the tax under this Act on sales in
12 Illinois by an Illinois retailer of bio-diesel blend fuel, as
13 defined in the Use Tax Act, with more than 10% fuel made from
14 biomass material is imposed at the rate of 1.25%, then the
15 retailer is entitled to a credit against the retailer's tax
16 liability under this Act of 2 cents for each gallon of
17 bio-diesel blend fuel with more than 10% fuel made from
18 biomass material sold by the retailer during that time. This
19 Section is exempt from the provisions of Section 2-70.
20 Section 99. Effective date. This Act takes effect upon
21 becoming law.".