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| [ Introduced ] | [ Senate Amendment 001 ] |
92_SB0540eng SB540 Engrossed LRB9204846SMdv 1 AN ACT concerning taxes. 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 SB540 Engrossed -2- LRB9204846SMdv 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 SB540 Engrossed -3- LRB9204846SMdv 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. SB540 Engrossed -4- LRB9204846SMdv 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 SB540 Engrossed -5- LRB9204846SMdv 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 SB540 Engrossed -6- LRB9204846SMdv 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 SB540 Engrossed -7- LRB9204846SMdv 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 SB540 Engrossed -8- LRB9204846SMdv 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 SB540 Engrossed -9- LRB9204846SMdv 1 by the school district that consists primarily of volunteers 2 and includes parents and teachers of the school children. 3 This paragraph does not apply to fundraising events (i) for 4 the benefit of private home instruction or (ii) for which the 5 fundraising entity purchases the personal property sold at 6 the events from another individual or entity that sold the 7 property for the purpose of resale by the fundraising entity 8 and that profits from the sale to the fundraising entity. 9 This paragraph is exempt from the provisions of Section 3-90. 10 (29) Beginning January 1, 2000, new or used automatic 11 vending machines that prepare and serve hot food and 12 beverages, including coffee, soup, and other items, and 13 replacement parts for these machines. This paragraph is 14 exempt from the provisions of Section 3-90. 15 (30) Food for human consumption that is to be consumed 16 off the premises where it is sold (other than alcoholic 17 beverages, soft drinks, and food that has been prepared for 18 immediate consumption) and prescription and nonprescription 19 medicines, drugs, medical appliances, and insulin, urine 20 testing materials, syringes, and needles used by diabetics, 21 for human use, when purchased for use by a person receiving 22 medical assistance under Article 5 of the Illinois Public Aid 23 Code who resides in a licensed long-term care facility, as 24 defined in the Nursing Home Care Act. 25 (31) Beginning on January 1, 2002 and through December 26 31, 2004, the sale and installation of storage tanks for 27 propane used by retailers or wholesalers. A propane storage 28 tank is eligible for the exemption under this paragraph only 29 if it increases the retailer's or wholesaler's capacity to 30 store propane. The exemption under this paragraph does not 31 apply to propane storage tanks used for residential purposes. 32 (Source: P.A. 90-14, eff. 7-1-97; 90-552, eff. 12-12-97; 33 90-605, eff. 6-30-98; 91-51, eff. 6-30-99; 91-200, eff. 34 7-20-99; 91-439, eff. 8-6-99; 91-637, eff. 8-20-99; 91-644, SB540 Engrossed -10- LRB9204846SMdv 1 eff. 8-20-99; 91-901, eff. 1-1-01.) 2 Section 10. The Service Use Tax Act is amended by 3 changing Section 3-5 as follows: 4 (35 ILCS 110/3-5) (from Ch. 120, par. 439.33-5) 5 Sec. 3-5. Exemptions. Use of the following tangible 6 personal property is exempt from the tax imposed by this Act: 7 (1) Personal property purchased from a corporation, 8 society, association, foundation, institution, or 9 organization, other than a limited liability company, that is 10 organized and operated as a not-for-profit service enterprise 11 for the benefit of persons 65 years of age or older if the 12 personal property was not purchased by the enterprise for the 13 purpose of resale by the enterprise. 14 (2) Personal property purchased by a non-profit Illinois 15 county fair association for use in conducting, operating, or 16 promoting the county fair. 17 (3) Personal property purchased by a not-for-profit arts 18 or cultural organization that establishes, by proof required 19 by the Department by rule, that it has received an exemption 20 under Section 501(c)(3) of the Internal Revenue Code and that 21 is organized and operated for the presentation or support of 22 arts or cultural programming, activities, or services. These 23 organizations include, but are not limited to, music and 24 dramatic arts organizations such as symphony orchestras and 25 theatrical groups, arts and cultural service organizations, 26 local arts councils, visual arts organizations, and media 27 arts organizations. 28 (4) Legal tender, currency, medallions, or gold or 29 silver coinage issued by the State of Illinois, the 30 government of the United States of America, or the government 31 of any foreign country, and bullion. 32 (5) Graphic arts machinery and equipment, including SB540 Engrossed -11- LRB9204846SMdv 1 repair and replacement parts, both new and used, and 2 including that manufactured on special order or purchased for 3 lease, certified by the purchaser to be used primarily for 4 graphic arts production. 5 (6) Personal property purchased from a teacher-sponsored 6 student organization affiliated with an elementary or 7 secondary school located in Illinois. 8 (7) 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 (7). 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. SB540 Engrossed -12- LRB9204846SMdv 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 (7) is exempt 8 from the provisions of Section 3-75. 9 (8) 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 (9) Proceeds of mandatory service charges separately 17 stated on customers' bills for the purchase and consumption 18 of food and beverages acquired as an incident to the purchase 19 of a service from a serviceman, to the extent that the 20 proceeds of the service charge are in fact turned over as 21 tips or as a substitute for tips to the employees who 22 participate directly in preparing, serving, hosting or 23 cleaning up the food or beverage function with respect to 24 which the service charge is imposed. 25 (10) Oil field exploration, drilling, and production 26 equipment, including (i) rigs and parts of rigs, rotary rigs, 27 cable tool rigs, and workover rigs, (ii) pipe and tubular 28 goods, including casing and drill strings, (iii) pumps and 29 pump-jack units, (iv) storage tanks and flow lines, (v) any 30 individual replacement part for oil field exploration, 31 drilling, and production equipment, and (vi) machinery and 32 equipment purchased for lease; but excluding motor vehicles 33 required to be registered under the Illinois Vehicle Code. 34 (11) Proceeds from the sale of photoprocessing machinery SB540 Engrossed -13- LRB9204846SMdv 1 and equipment, including repair and replacement parts, both 2 new and used, including that manufactured on special order, 3 certified by the purchaser to be used primarily for 4 photoprocessing, and including photoprocessing machinery and 5 equipment purchased for lease. 6 (12) Coal exploration, mining, offhighway hauling, 7 processing, maintenance, and reclamation equipment, including 8 replacement parts and equipment, and including equipment 9 purchased for lease, but excluding motor vehicles required to 10 be registered under the Illinois Vehicle Code. 11 (13) Semen used for artificial insemination of livestock 12 for direct agricultural production. 13 (14) Horses, or interests in horses, registered with and 14 meeting the requirements of any of the Arabian Horse Club 15 Registry of America, Appaloosa Horse Club, American Quarter 16 Horse Association, United States Trotting Association, or 17 Jockey Club, as appropriate, used for purposes of breeding or 18 racing for prizes. 19 (15) Computers and communications equipment utilized for 20 any hospital purpose and equipment used in the diagnosis, 21 analysis, or treatment of hospital patients purchased by a 22 lessor who leases the equipment, under a lease of one year or 23 longer executed or in effect at the time the lessor would 24 otherwise be subject to the tax imposed by this Act, to a 25 hospital that has been issued an active tax exemption 26 identification number by the Department under Section 1g of 27 the Retailers' Occupation Tax Act. If the equipment is leased 28 in a manner that does not qualify for this exemption or is 29 used in any other non-exempt manner, the lessor shall be 30 liable for the tax imposed under this Act or the Use Tax Act, 31 as the case may be, based on the fair market value of the 32 property at the time the non-qualifying use occurs. No 33 lessor shall collect or attempt to collect an amount (however 34 designated) that purports to reimburse that lessor for the SB540 Engrossed -14- LRB9204846SMdv 1 tax imposed by this Act or the Use Tax Act, as the case may 2 be, if the tax has not been paid by the lessor. If a lessor 3 improperly collects any such amount from the lessee, the 4 lessee shall have a legal right to claim a refund of that 5 amount from the lessor. If, however, that amount is not 6 refunded to the lessee for any reason, the lessor is liable 7 to pay that amount to the Department. 8 (16) Personal property purchased by a lessor who leases 9 the property, under a lease of one year or longer executed or 10 in effect at the time the lessor would otherwise be subject 11 to the tax imposed by this Act, to a governmental body that 12 has been issued an active tax exemption identification number 13 by the Department under Section 1g of the Retailers' 14 Occupation Tax Act. If the property is leased in a manner 15 that does not qualify for this exemption or is used in any 16 other non-exempt manner, the lessor shall be liable for the 17 tax imposed under this Act or the Use Tax Act, as the case 18 may be, based on the fair market value of the property at the 19 time the non-qualifying use occurs. No lessor shall collect 20 or attempt to collect an amount (however designated) that 21 purports to reimburse that lessor for the tax imposed by this 22 Act or the Use Tax Act, as the case may be, if the tax has 23 not been paid by the lessor. If a lessor improperly collects 24 any such amount from the lessee, the lessee shall have a 25 legal right to claim a refund of that amount from the lessor. 26 If, however, that amount is not refunded to the lessee for 27 any reason, the lessor is liable to pay that amount to the 28 Department. 29 (17) Beginning with taxable years ending on or after 30 December 31, 1995 and ending with taxable years ending on or 31 before December 31, 2004, personal property that is donated 32 for disaster relief to be used in a State or federally 33 declared disaster area in Illinois or bordering Illinois by a 34 manufacturer or retailer that is registered in this State to SB540 Engrossed -15- LRB9204846SMdv 1 a corporation, society, association, foundation, or 2 institution that has been issued a sales tax exemption 3 identification number by the Department that assists victims 4 of the disaster who reside within the declared disaster area. 5 (18) Beginning with taxable years ending on or after 6 December 31, 1995 and ending with taxable years ending on or 7 before December 31, 2004, personal property that is used in 8 the performance of infrastructure repairs in this State, 9 including but not limited to municipal roads and streets, 10 access roads, bridges, sidewalks, waste disposal systems, 11 water and sewer line extensions, water distribution and 12 purification facilities, storm water drainage and retention 13 facilities, and sewage treatment facilities, resulting from a 14 State or federally declared disaster in Illinois or bordering 15 Illinois when such repairs are initiated on facilities 16 located in the declared disaster area within 6 months after 17 the disaster. 18 (19) Beginning July 1, 1999, game or game birds 19 purchased at a "game breeding and hunting preserve area" or 20 an "exotic game hunting area" as those terms are used in the 21 Wildlife Code or at a hunting enclosure approved through 22 rules adopted by the Department of Natural Resources. This 23 paragraph is exempt from the provisions of Section 3-75. 24 (20)(19)A motor vehicle, as that term is defined in 25 Section 1-146 of the Illinois Vehicle Code, that is donated 26 to a corporation, limited liability company, society, 27 association, foundation, or institution that is determined by 28 the Department to be organized and operated exclusively for 29 educational purposes. For purposes of this exemption, "a 30 corporation, limited liability company, society, association, 31 foundation, or institution organized and operated exclusively 32 for educational purposes" means all tax-supported public 33 schools, private schools that offer systematic instruction in 34 useful branches of learning by methods common to public SB540 Engrossed -16- LRB9204846SMdv 1 schools and that compare favorably in their scope and 2 intensity with the course of study presented in tax-supported 3 schools, and vocational or technical schools or institutes 4 organized and operated exclusively to provide a course of 5 study of not less than 6 weeks duration and designed to 6 prepare individuals to follow a trade or to pursue a manual, 7 technical, mechanical, industrial, business, or commercial 8 occupation. 9 (21)(20)Beginning January 1, 2000, personal property, 10 including food, purchased through fundraising events for the 11 benefit of a public or private elementary or secondary 12 school, a group of those schools, or one or more school 13 districts if the events are sponsored by an entity recognized 14 by the school district that consists primarily of volunteers 15 and includes parents and teachers of the school children. 16 This paragraph does not apply to fundraising events (i) for 17 the benefit of private home instruction or (ii) for which the 18 fundraising entity purchases the personal property sold at 19 the events from another individual or entity that sold the 20 property for the purpose of resale by the fundraising entity 21 and that profits from the sale to the fundraising entity. 22 This paragraph is exempt from the provisions of Section 3-75. 23 (22)(19)Beginning January 1, 2000, new or used 24 automatic vending machines that prepare and serve hot food 25 and beverages, including coffee, soup, and other items, and 26 replacement parts for these machines. This paragraph is 27 exempt from the provisions of Section 3-75. 28 (23) Beginning on January 1, 2002 and through December 29 31, 2004, the sale and installation of storage tanks for 30 propane used by retailers or wholesalers. A propane storage 31 tank is eligible for the exemption under this paragraph only 32 if it increases the retailer's or wholesaler's capacity to 33 store propane. The exemption under this paragraph does not 34 apply to propane storage tanks used for residential purposes. SB540 Engrossed -17- LRB9204846SMdv 1 (Source: P.A. 90-14, eff. 7-1-97; 90-552, eff. 12-12-97; 2 90-605, eff. 6-30-98; 91-51, eff. 6-30-99; 91-200, eff. 3 7-20-99; 91-439, eff. 8-6-99; 91-637, eff. 8-20-99; 91-644, 4 eff. 8-20-99; revised 9-29-99.) 5 Section 15. The Service Occupation Tax Act is amended by 6 changing Section 3-5 as follows: 7 (35 ILCS 115/3-5) (from Ch. 120, par. 439.103-5) 8 Sec. 3-5. Exemptions. The following tangible personal 9 property is exempt from the tax imposed by this Act: 10 (1) Personal property sold by a corporation, society, 11 association, foundation, institution, or organization, other 12 than a limited liability company, that is organized and 13 operated as a not-for-profit service enterprise for the 14 benefit of persons 65 years of age or older if the personal 15 property was not purchased by the enterprise for the purpose 16 of resale by the enterprise. 17 (2) Personal property purchased by a not-for-profit 18 Illinois county fair association for use in conducting, 19 operating, or promoting the county fair. 20 (3) Personal property purchased by any not-for-profit 21 arts or cultural organization that establishes, by proof 22 required by the Department by rule, that it has received an 23 exemption under Section 501(c)(3) of the Internal Revenue 24 Code and that is organized and operated for the presentation 25 or support of arts or cultural programming, activities, or 26 services. These organizations include, but are not limited 27 to, music and dramatic arts organizations such as symphony 28 orchestras and theatrical groups, arts and cultural service 29 organizations, local arts councils, visual arts 30 organizations, and media arts organizations. 31 (4) Legal tender, currency, medallions, or gold or 32 silver coinage issued by the State of Illinois, the SB540 Engrossed -18- LRB9204846SMdv 1 government of the United States of America, or the government 2 of any foreign country, and bullion. 3 (5) Graphic arts machinery and equipment, including 4 repair and replacement parts, both new and used, and 5 including that manufactured on special order or purchased for 6 lease, certified by the purchaser to be used primarily for 7 graphic arts production. 8 (6) Personal property sold by a teacher-sponsored 9 student organization affiliated with an elementary or 10 secondary school located in Illinois. 11 (7) Farm machinery and equipment, both new and used, 12 including that manufactured on special order, certified by 13 the purchaser to be used primarily for production agriculture 14 or State or federal agricultural programs, including 15 individual replacement parts for the machinery and equipment, 16 including machinery and equipment purchased for lease, and 17 including implements of husbandry defined in Section 1-130 of 18 the Illinois Vehicle Code, farm machinery and agricultural 19 chemical and fertilizer spreaders, and nurse wagons required 20 to be registered under Section 3-809 of the Illinois Vehicle 21 Code, but excluding other motor vehicles required to be 22 registered under the Illinois Vehicle Code. Horticultural 23 polyhouses or hoop houses used for propagating, growing, or 24 overwintering plants shall be considered farm machinery and 25 equipment under this item (7). Agricultural chemical tender 26 tanks and dry boxes shall include units sold separately from 27 a motor vehicle required to be licensed and units sold 28 mounted on a motor vehicle required to be licensed if the 29 selling price of the tender is separately stated. 30 Farm machinery and equipment shall include precision 31 farming equipment that is installed or purchased to be 32 installed on farm machinery and equipment including, but not 33 limited to, tractors, harvesters, sprayers, planters, 34 seeders, or spreaders. Precision farming equipment includes, SB540 Engrossed -19- LRB9204846SMdv 1 but is not limited to, soil testing sensors, computers, 2 monitors, software, global positioning and mapping systems, 3 and other such equipment. 4 Farm machinery and equipment also includes computers, 5 sensors, software, and related equipment used primarily in 6 the computer-assisted operation of production agriculture 7 facilities, equipment, and activities such as, but not 8 limited to, the collection, monitoring, and correlation of 9 animal and crop data for the purpose of formulating animal 10 diets and agricultural chemicals. This item (7) is exempt 11 from the provisions of Section 3-55. 12 (8) Fuel and petroleum products sold to or used by an 13 air common carrier, certified by the carrier to be used for 14 consumption, shipment, or storage in the conduct of its 15 business as an air common carrier, for a flight destined for 16 or returning from a location or locations outside the United 17 States without regard to previous or subsequent domestic 18 stopovers. 19 (9) Proceeds of mandatory service charges separately 20 stated on customers' bills for the purchase and consumption 21 of food and beverages, to the extent that the proceeds of the 22 service charge are in fact turned over as tips or as a 23 substitute for tips to the employees who participate directly 24 in preparing, serving, hosting or cleaning up the food or 25 beverage function with respect to which the service charge is 26 imposed. 27 (10) Oil field exploration, drilling, and production 28 equipment, including (i) rigs and parts of rigs, rotary rigs, 29 cable tool rigs, and workover rigs, (ii) pipe and tubular 30 goods, including casing and drill strings, (iii) pumps and 31 pump-jack units, (iv) storage tanks and flow lines, (v) any 32 individual replacement part for oil field exploration, 33 drilling, and production equipment, and (vi) machinery and 34 equipment purchased for lease; but excluding motor vehicles SB540 Engrossed -20- LRB9204846SMdv 1 required to be registered under the Illinois Vehicle Code. 2 (11) Photoprocessing machinery and equipment, including 3 repair and replacement parts, both new and used, including 4 that manufactured on special order, certified by the 5 purchaser to be used primarily for photoprocessing, and 6 including photoprocessing machinery and equipment purchased 7 for lease. 8 (12) Coal exploration, mining, offhighway hauling, 9 processing, maintenance, and reclamation equipment, including 10 replacement parts and equipment, and including equipment 11 purchased for lease, but excluding motor vehicles required to 12 be registered under the Illinois Vehicle Code. 13 (13) Food for human consumption that is to be consumed 14 off the premises where it is sold (other than alcoholic 15 beverages, soft drinks and food that has been prepared for 16 immediate consumption) and prescription and non-prescription 17 medicines, drugs, medical appliances, and insulin, urine 18 testing materials, syringes, and needles used by diabetics, 19 for human use, when purchased for use by a person receiving 20 medical assistance under Article 5 of the Illinois Public Aid 21 Code who resides in a licensed long-term care facility, as 22 defined in the Nursing Home Care Act. 23 (14) Semen used for artificial insemination of livestock 24 for direct agricultural production. 25 (15) Horses, or interests in horses, registered with and 26 meeting the requirements of any of the Arabian Horse Club 27 Registry of America, Appaloosa Horse Club, American Quarter 28 Horse Association, United States Trotting Association, or 29 Jockey Club, as appropriate, used for purposes of breeding or 30 racing for prizes. 31 (16) Computers and communications equipment utilized for 32 any hospital purpose and equipment used in the diagnosis, 33 analysis, or treatment of hospital patients sold to a lessor 34 who leases the equipment, under a lease of one year or longer SB540 Engrossed -21- LRB9204846SMdv 1 executed or in effect at the time of the purchase, to a 2 hospital that has been issued an active tax exemption 3 identification number by the Department under Section 1g of 4 the Retailers' Occupation Tax Act. 5 (17) Personal property sold to a lessor who leases the 6 property, under a lease of one year or longer executed or in 7 effect at the time of the purchase, to a governmental body 8 that has been issued an active tax exemption identification 9 number by the Department under Section 1g of the Retailers' 10 Occupation Tax Act. 11 (18) Beginning with taxable years ending on or after 12 December 31, 1995 and ending with taxable years ending on or 13 before December 31, 2004, personal property that is donated 14 for disaster relief to be used in a State or federally 15 declared disaster area in Illinois or bordering Illinois by a 16 manufacturer or retailer that is registered in this State to 17 a corporation, society, association, foundation, or 18 institution that has been issued a sales tax exemption 19 identification number by the Department that assists victims 20 of the disaster who reside within the declared disaster area. 21 (19) Beginning with taxable years ending on or after 22 December 31, 1995 and ending with taxable years ending on or 23 before December 31, 2004, personal property that is used in 24 the performance of infrastructure repairs in this State, 25 including but not limited to municipal roads and streets, 26 access roads, bridges, sidewalks, waste disposal systems, 27 water and sewer line extensions, water distribution and 28 purification facilities, storm water drainage and retention 29 facilities, and sewage treatment facilities, resulting from a 30 State or federally declared disaster in Illinois or bordering 31 Illinois when such repairs are initiated on facilities 32 located in the declared disaster area within 6 months after 33 the disaster. 34 (20) Beginning July 1, 1999, game or game birds sold at SB540 Engrossed -22- LRB9204846SMdv 1 a "game breeding and hunting preserve area" or an "exotic 2 game hunting area" as those terms are used in the Wildlife 3 Code or at a hunting enclosure approved through rules adopted 4 by the Department of Natural Resources. This paragraph is 5 exempt from the provisions of Section 3-55. 6 (21)(20)A motor vehicle, as that term is defined in 7 Section 1-146 of the Illinois Vehicle Code, that is donated 8 to a corporation, limited liability company, society, 9 association, foundation, or institution that is determined by 10 the Department to be organized and operated exclusively for 11 educational purposes. For purposes of this exemption, "a 12 corporation, limited liability company, society, association, 13 foundation, or institution organized and operated exclusively 14 for educational purposes" means all tax-supported public 15 schools, private schools that offer systematic instruction in 16 useful branches of learning by methods common to public 17 schools and that compare favorably in their scope and 18 intensity with the course of study presented in tax-supported 19 schools, and vocational or technical schools or institutes 20 organized and operated exclusively to provide a course of 21 study of not less than 6 weeks duration and designed to 22 prepare individuals to follow a trade or to pursue a manual, 23 technical, mechanical, industrial, business, or commercial 24 occupation. 25 (22)(21)Beginning January 1, 2000, personal property, 26 including food, purchased through fundraising events for the 27 benefit of a public or private elementary or secondary 28 school, a group of those schools, or one or more school 29 districts if the events are sponsored by an entity recognized 30 by the school district that consists primarily of volunteers 31 and includes parents and teachers of the school children. 32 This paragraph does not apply to fundraising events (i) for 33 the benefit of private home instruction or (ii) for which the 34 fundraising entity purchases the personal property sold at SB540 Engrossed -23- LRB9204846SMdv 1 the events from another individual or entity that sold the 2 property for the purpose of resale by the fundraising entity 3 and that profits from the sale to the fundraising entity. 4 This paragraph is exempt from the provisions of Section 3-55. 5 (23)(20)Beginning January 1, 2000, new or used 6 automatic vending machines that prepare and serve hot food 7 and beverages, including coffee, soup, and other items, and 8 replacement parts for these machines. This paragraph is 9 exempt from the provisions of Section 3-55. 10 (24) Beginning on January 1, 2002 and through December 11 31, 2004, the sale and installation of storage tanks for 12 propane used by retailers or wholesalers. A propane storage 13 tank is eligible for the exemption under this paragraph only 14 if it increases the retailer's or wholesaler's capacity to 15 store propane. The exemption under this paragraph does not 16 apply to propane storage tanks used for residential purposes. 17 (Source: P.A. 90-14, eff. 7-1-97; 90-552, eff. 12-12-97; 18 90-605, eff. 6-30-98; 91-51, eff. 6-30-99; 91-200, eff. 19 7-20-99; 91-439, eff. 8-6-99; 91-533, eff. 8-13-99; 91-637, 20 eff. 8-20-99; 91-644, eff. 8-20-99; revised 9-29-99.) 21 Section 20. The Retailers' Occupation Tax Act is amended 22 by changing Section 2-5 as follows: 23 (35 ILCS 120/2-5) (from Ch. 120, par. 441-5) 24 Sec. 2-5. Exemptions. Gross receipts from proceeds from 25 the sale of the following tangible personal property are 26 exempt from the tax imposed by this Act: 27 (1) Farm chemicals. 28 (2) Farm machinery and equipment, both new and used, 29 including that manufactured on special order, certified by 30 the purchaser to be used primarily for production agriculture 31 or State or federal agricultural programs, including 32 individual replacement parts for the machinery and equipment, SB540 Engrossed -24- LRB9204846SMdv 1 including machinery and equipment purchased for lease, and 2 including implements of husbandry defined in Section 1-130 of 3 the Illinois Vehicle Code, farm machinery and agricultural 4 chemical and fertilizer spreaders, and nurse wagons required 5 to be registered under Section 3-809 of the Illinois Vehicle 6 Code, but excluding other motor vehicles required to be 7 registered under the Illinois Vehicle Code. Horticultural 8 polyhouses or hoop houses used for propagating, growing, or 9 overwintering plants shall be considered farm machinery and 10 equipment under this item (2). Agricultural chemical tender 11 tanks and dry boxes shall include units sold separately from 12 a motor vehicle required to be licensed and units sold 13 mounted on a motor vehicle required to be licensed, if the 14 selling price of the tender is separately stated. 15 Farm machinery and equipment shall include precision 16 farming equipment that is installed or purchased to be 17 installed on farm machinery and equipment including, but not 18 limited to, tractors, harvesters, sprayers, planters, 19 seeders, or spreaders. Precision farming equipment includes, 20 but is not limited to, soil testing sensors, computers, 21 monitors, software, global positioning and mapping systems, 22 and other such equipment. 23 Farm machinery and equipment also includes computers, 24 sensors, software, and related equipment used primarily in 25 the computer-assisted operation of production agriculture 26 facilities, equipment, and activities such as, but not 27 limited to, the collection, monitoring, and correlation of 28 animal and crop data for the purpose of formulating animal 29 diets and agricultural chemicals. This item (7) is exempt 30 from the provisions of Section 2-70. 31 (3) Distillation machinery and equipment, sold as a unit 32 or kit, assembled or installed by the retailer, certified by 33 the user to be used only for the production of ethyl alcohol 34 that will be used for consumption as motor fuel or as a SB540 Engrossed -25- LRB9204846SMdv 1 component of motor fuel for the personal use of the user, and 2 not subject to sale or resale. 3 (4) Graphic arts machinery and equipment, including 4 repair and replacement parts, both new and used, and 5 including that manufactured on special order or purchased for 6 lease, certified by the purchaser to be used primarily for 7 graphic arts production. 8 (5) A motor vehicle of the first division, a motor 9 vehicle of the second division that is a self-contained motor 10 vehicle designed or permanently converted to provide living 11 quarters for recreational, camping, or travel use, with 12 direct walk through access to the living quarters from the 13 driver's seat, or a motor vehicle of the second division that 14 is of the van configuration designed for the transportation 15 of not less than 7 nor more than 16 passengers, as defined in 16 Section 1-146 of the Illinois Vehicle Code, that is used for 17 automobile renting, as defined in the Automobile Renting 18 Occupation and Use Tax Act. 19 (6) Personal property sold by a teacher-sponsored 20 student organization affiliated with an elementary or 21 secondary school located in Illinois. 22 (7) Proceeds of that portion of the selling price of a 23 passenger car the sale of which is subject to the Replacement 24 Vehicle Tax. 25 (8) Personal property sold to an Illinois county fair 26 association for use in conducting, operating, or promoting 27 the county fair. 28 (9) Personal property sold to a not-for-profit arts or 29 cultural organization that establishes, by proof required by 30 the Department by rule, that it has received an exemption 31 under Section 501(c)(3) of the Internal Revenue Code and that 32 is organized and operated for the presentation or support of 33 arts or cultural programming, activities, or services. These 34 organizations include, but are not limited to, music and SB540 Engrossed -26- LRB9204846SMdv 1 dramatic arts organizations such as symphony orchestras and 2 theatrical groups, arts and cultural service organizations, 3 local arts councils, visual arts organizations, and media 4 arts organizations. 5 (10) Personal property sold by a corporation, society, 6 association, foundation, institution, or organization, other 7 than a limited liability company, that is organized and 8 operated as a not-for-profit service enterprise for the 9 benefit of persons 65 years of age or older if the personal 10 property was not purchased by the enterprise for the purpose 11 of resale by the enterprise. 12 (11) Personal property sold to a governmental body, to a 13 corporation, society, association, foundation, or institution 14 organized and operated exclusively for charitable, religious, 15 or educational purposes, or to a not-for-profit corporation, 16 society, association, foundation, institution, or 17 organization that has no compensated officers or employees 18 and that is organized and operated primarily for the 19 recreation of persons 55 years of age or older. A limited 20 liability company may qualify for the exemption under this 21 paragraph only if the limited liability company is organized 22 and operated exclusively for educational purposes. On and 23 after July 1, 1987, however, no entity otherwise eligible for 24 this exemption shall make tax-free purchases unless it has an 25 active identification number issued by the Department. 26 (12) Personal property sold to interstate carriers for 27 hire for use as rolling stock moving in interstate commerce 28 or to lessors under leases of one year or longer executed or 29 in effect at the time of purchase by interstate carriers for 30 hire for use as rolling stock moving in interstate commerce 31 and equipment operated by a telecommunications provider, 32 licensed as a common carrier by the Federal Communications 33 Commission, which is permanently installed in or affixed to 34 aircraft moving in interstate commerce. SB540 Engrossed -27- LRB9204846SMdv 1 (13) Proceeds from sales to owners, lessors, or shippers 2 of tangible personal property that is utilized by interstate 3 carriers for hire for use as rolling stock moving in 4 interstate commerce and equipment operated by a 5 telecommunications provider, licensed as a common carrier by 6 the Federal Communications Commission, which is permanently 7 installed in or affixed to aircraft moving in interstate 8 commerce. 9 (14) Machinery and equipment that will be used by the 10 purchaser, or a lessee of the purchaser, primarily in the 11 process of manufacturing or assembling tangible personal 12 property for wholesale or retail sale or lease, whether the 13 sale or lease is made directly by the manufacturer or by some 14 other person, whether the materials used in the process are 15 owned by the manufacturer or some other person, or whether 16 the sale or lease is made apart from or as an incident to the 17 seller's engaging in the service occupation of producing 18 machines, tools, dies, jigs, patterns, gauges, or other 19 similar items of no commercial value on special order for a 20 particular purchaser. 21 (15) Proceeds of mandatory service charges separately 22 stated on customers' bills for purchase and consumption of 23 food and beverages, to the extent that the proceeds of the 24 service charge are in fact turned over as tips or as a 25 substitute for tips to the employees who participate directly 26 in preparing, serving, hosting or cleaning up the food or 27 beverage function with respect to which the service charge is 28 imposed. 29 (16) Petroleum products sold to a purchaser if the 30 seller is prohibited by federal law from charging tax to the 31 purchaser. 32 (17) Tangible personal property sold to a common carrier 33 by rail or motor that receives the physical possession of the 34 property in Illinois and that transports the property, or SB540 Engrossed -28- LRB9204846SMdv 1 shares with another common carrier in the transportation of 2 the property, out of Illinois on a standard uniform bill of 3 lading showing the seller of the property as the shipper or 4 consignor of the property to a destination outside Illinois, 5 for use outside Illinois. 6 (18) Legal tender, currency, medallions, or gold or 7 silver coinage issued by the State of Illinois, the 8 government of the United States of America, or the government 9 of any foreign country, and bullion. 10 (19) Oil field exploration, drilling, and production 11 equipment, including (i) rigs and parts of rigs, rotary rigs, 12 cable tool rigs, and workover rigs, (ii) pipe and tubular 13 goods, including casing and drill strings, (iii) pumps and 14 pump-jack units, (iv) storage tanks and flow lines, (v) any 15 individual replacement part for oil field exploration, 16 drilling, and production equipment, and (vi) machinery and 17 equipment purchased for lease; but excluding motor vehicles 18 required to be registered under the Illinois Vehicle Code. 19 (20) Photoprocessing machinery and equipment, including 20 repair and replacement parts, both new and used, including 21 that manufactured on special order, certified by the 22 purchaser to be used primarily for photoprocessing, and 23 including photoprocessing machinery and equipment purchased 24 for lease. 25 (21) Coal exploration, mining, offhighway hauling, 26 processing, maintenance, and reclamation equipment, including 27 replacement parts and equipment, and including equipment 28 purchased for lease, but excluding motor vehicles required to 29 be registered under the Illinois Vehicle Code. 30 (22) Fuel and petroleum products sold to or used by an 31 air carrier, certified by the carrier to be used for 32 consumption, shipment, or storage in the conduct of its 33 business as an air common carrier, for a flight destined for 34 or returning from a location or locations outside the United SB540 Engrossed -29- LRB9204846SMdv 1 States without regard to previous or subsequent domestic 2 stopovers. 3 (23) A transaction in which the purchase order is 4 received by a florist who is located outside Illinois, but 5 who has a florist located in Illinois deliver the property to 6 the purchaser or the purchaser's donee in Illinois. 7 (24) Fuel consumed or used in the operation of ships, 8 barges, or vessels that are used primarily in or for the 9 transportation of property or the conveyance of persons for 10 hire on rivers bordering on this State if the fuel is 11 delivered by the seller to the purchaser's barge, ship, or 12 vessel while it is afloat upon that bordering river. 13 (25) A motor vehicle sold in this State to a nonresident 14 even though the motor vehicle is delivered to the nonresident 15 in this State, if the motor vehicle is not to be titled in 16 this State, and if a driveaway decal permit is issued to the 17 motor vehicle as provided in Section 3-603 of the Illinois 18 Vehicle Code or if the nonresident purchaser has vehicle 19 registration plates to transfer to the motor vehicle upon 20 returning to his or her home state. The issuance of the 21 driveaway decal permit or having the out-of-state 22 registration plates to be transferred is prima facie evidence 23 that the motor vehicle will not be titled in this State. 24 (26) Semen used for artificial insemination of livestock 25 for direct agricultural production. 26 (27) Horses, or interests in horses, registered with and 27 meeting the requirements of any of the Arabian Horse Club 28 Registry of America, Appaloosa Horse Club, American Quarter 29 Horse Association, United States Trotting Association, or 30 Jockey Club, as appropriate, used for purposes of breeding or 31 racing for prizes. 32 (28) Computers and communications equipment utilized for 33 any hospital purpose and equipment used in the diagnosis, 34 analysis, or treatment of hospital patients sold to a lessor SB540 Engrossed -30- LRB9204846SMdv 1 who leases the equipment, under a lease of one year or longer 2 executed or in effect at the time of the purchase, to a 3 hospital that has been issued an active tax exemption 4 identification number by the Department under Section 1g of 5 this Act. 6 (29) Personal property sold to a lessor who leases the 7 property, under a lease of one year or longer executed or in 8 effect at the time of the purchase, to a governmental body 9 that has been issued an active tax exemption identification 10 number by the Department under Section 1g of this Act. 11 (30) Beginning with taxable years ending on or after 12 December 31, 1995 and ending with taxable years ending on or 13 before December 31, 2004, personal property that is donated 14 for disaster relief to be used in a State or federally 15 declared disaster area in Illinois or bordering Illinois by a 16 manufacturer or retailer that is registered in this State to 17 a corporation, society, association, foundation, or 18 institution that has been issued a sales tax exemption 19 identification number by the Department that assists victims 20 of the disaster who reside within the declared disaster area. 21 (31) Beginning with taxable years ending on or after 22 December 31, 1995 and ending with taxable years ending on or 23 before December 31, 2004, personal property that is used in 24 the performance of infrastructure repairs in this State, 25 including but not limited to municipal roads and streets, 26 access roads, bridges, sidewalks, waste disposal systems, 27 water and sewer line extensions, water distribution and 28 purification facilities, storm water drainage and retention 29 facilities, and sewage treatment facilities, resulting from a 30 State or federally declared disaster in Illinois or bordering 31 Illinois when such repairs are initiated on facilities 32 located in the declared disaster area within 6 months after 33 the disaster. 34 (32) Beginning July 1, 1999, game or game birds sold at SB540 Engrossed -31- LRB9204846SMdv 1 a "game breeding and hunting preserve area" or an "exotic 2 game hunting area" as those terms are used in the Wildlife 3 Code or at a hunting enclosure approved through rules adopted 4 by the Department of Natural Resources. This paragraph is 5 exempt from the provisions of Section 2-70. 6 (33)(32)A motor vehicle, as that term is defined in 7 Section 1-146 of the Illinois Vehicle Code, that is donated 8 to a corporation, limited liability company, society, 9 association, foundation, or institution that is determined by 10 the Department to be organized and operated exclusively for 11 educational purposes. For purposes of this exemption, "a 12 corporation, limited liability company, society, association, 13 foundation, or institution organized and operated exclusively 14 for educational purposes" means all tax-supported public 15 schools, private schools that offer systematic instruction in 16 useful branches of learning by methods common to public 17 schools and that compare favorably in their scope and 18 intensity with the course of study presented in tax-supported 19 schools, and vocational or technical schools or institutes 20 organized and operated exclusively to provide a course of 21 study of not less than 6 weeks duration and designed to 22 prepare individuals to follow a trade or to pursue a manual, 23 technical, mechanical, industrial, business, or commercial 24 occupation. 25 (34)(33)Beginning January 1, 2000, personal property, 26 including food, purchased through fundraising events for the 27 benefit of a public or private elementary or secondary 28 school, a group of those schools, or one or more school 29 districts if the events are sponsored by an entity recognized 30 by the school district that consists primarily of volunteers 31 and includes parents and teachers of the school children. 32 This paragraph does not apply to fundraising events (i) for 33 the benefit of private home instruction or (ii) for which the 34 fundraising entity purchases the personal property sold at SB540 Engrossed -32- LRB9204846SMdv 1 the events from another individual or entity that sold the 2 property for the purpose of resale by the fundraising entity 3 and that profits from the sale to the fundraising entity. 4 This paragraph is exempt from the provisions of Section 2-70. 5 (35)(32)Beginning January 1, 2000, new or used 6 automatic vending machines that prepare and serve hot food 7 and beverages, including coffee, soup, and other items, and 8 replacement parts for these machines. This paragraph is 9 exempt from the provisions of Section 2-70. 10 (36) Beginning on January 1, 2002 and through December 11 31, 2004, the sale and installation of storage tanks for 12 propane used by retailers or wholesalers. A propane storage 13 tank is eligible for the exemption under this paragraph only 14 if it increases the retailer's or wholesaler's capacity to 15 store propane. The exemption under this paragraph does not 16 apply to propane storage tanks used for residential purposes. 17 (Source: P.A. 90-14, eff. 7-1-97; 90-519, eff. 6-1-98; 18 90-552, eff. 12-12-97; 90-605, eff. 6-30-98; 91-51, eff. 19 6-30-99; 91-200, eff. 7-20-99; 91-439, eff. 8-6-99; 91-533, 20 eff. 8-13-99; 91-637, eff. 8-20-99; 91-644, eff. 8-20-99; 21 revised 9-28-99.) 22 Section 99. Effective date. This Act takes effect upon 23 becoming law.