Illinois 103rd Regular Session Status: Enacted Bipartisan · 5 D · 5 R cosponsors

SB 3476 — USE/OCC TX-MEALS

Last action — Public Act . . . . . . . . . 103-0643

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed House
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced February 08, 2024. Enacted.

Signed by Governor JB Pritzker (Democratic) on July 01, 2024.

Prognosis

Likely to advance 98% · high confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 11 sponsors

    2 primary, 9 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (5 D · 5 R) — cross-party backing.

  • Cleared a recorded vote

    Passed 4 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that home-delivered meals provided to Medicare or Medicaid recipients when payment is made by an intermediary pursuant to a government contract are exempt from taxation under the Act. Effective immediately.

Bill Text

What changed in the latest version

180 added · 180 removed

Plain-language change summary

The recent changes to Bill SB 3476 involved replacing the previous version's numbering and formatting with new enrollment details, which technically keeps the content intact but updates its presentation. This shift is important because it signifies that the bill has moved further along in the legislative process, making it official and ready for the next steps. Ultimately, this reflects the bill's progression towards potential enactment into law.

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SB3476 Engrossed LRB103 34190 HLH 64013 b AN ACT concerning revenue.
SB3476 Enrolled LRB103 34190 HLH 64013 b AN ACT concerning revenue.
(3) Personal property purchased by a not-for-profit arts or cultural organization that establishes, by proof required by the Department by rule, that it has received an exemption under Section 501(c)(3) of the Internal Revenue Code and that SB3476 Engrossed - 2 - LRB103 34190 HLH 64013 b is organized and operated primarily for the presentation or support of arts or cultural programming, activities, or services.
(3) Personal property purchased by a not-for-profit arts or cultural organization that establishes, by proof required by the Department by rule, that it has received an exemption under Section 501(c)(3) of the Internal Revenue Code and that SB3476 Enrolled - 2 - LRB103 34190 HLH 64013 b is organized and operated primarily for the presentation or support of arts or cultural programming, activities, or services.
(5) Until July 1, 2003, a passenger car that is a SB3476 Engrossed - 3 - LRB103 34190 HLH 64013 b replacement vehicle to the extent that the purchase price of the car is subject to the Replacement Vehicle Tax.
(5) Until July 1, 2003, a passenger car that is a SB3476 Enrolled - 3 - LRB103 34190 HLH 64013 b replacement vehicle to the extent that the purchase price of the car is subject to the Replacement Vehicle Tax.
SB3476 Engrossed - 4 - LRB103 34190 HLH 64013 b (11) Farm machinery and equipment, both new and used, including that manufactured on special order, certified by the purchaser to be used primarily for production agriculture or State or federal agricultural programs, including individual replacement parts for the machinery and equipment, including machinery and equipment purchased for lease, and including implements of husbandry defined in Section 1-130 of the Illinois Vehicle Code, farm machinery and agricultural chemical and fertilizer spreaders, and nurse wagons required to be registered under Section 3-809 of the Illinois Vehicle Code, but excluding other motor vehicles required to be registered under the Illinois Vehicle Code.
SB3476 Enrolled - 4 - LRB103 34190 HLH 64013 b (11) Farm machinery and equipment, both new and used, including that manufactured on special order, certified by the purchaser to be used primarily for production agriculture or State or federal agricultural programs, including individual replacement parts for the machinery and equipment, including machinery and equipment purchased for lease, and including implements of husbandry defined in Section 1-130 of the Illinois Vehicle Code, farm machinery and agricultural chemical and fertilizer spreaders, and nurse wagons required to be registered under Section 3-809 of the Illinois Vehicle Code, but excluding other motor vehicles required to be registered under the Illinois Vehicle Code.
Precision farming equipment includes, but is not limited to, soil testing sensors, computers, monitors, software, global positioning and mapping systems, and other SB3476 Engrossed - 5 - LRB103 34190 HLH 64013 b such equipment.
Precision farming equipment includes, but is not limited to, soil testing sensors, computers, monitors, software, global positioning and mapping systems, and other SB3476 Enrolled - 5 - LRB103 34190 HLH 64013 b such equipment.
Beginning July 1, 2013, fuel and petroleum products sold to or used by an air carrier, certified by the carrier to be used for consumption, shipment, or storage in the conduct of its business as an air common carrier, for a flight that (i) is engaged in foreign trade or is engaged in trade between the United States and any of its possessions and (ii) transports SB3476 Engrossed - 6 - LRB103 34190 HLH 64013 b at least one individual or package for hire from the city of origination to the city of final destination on the same aircraft, without regard to a change in the flight number of that aircraft.
Beginning July 1, 2013, fuel and petroleum products sold to or used by an air carrier, certified by the carrier to be used for consumption, shipment, or storage in the conduct of its business as an air common carrier, for a flight that (i) is engaged in foreign trade or is engaged in trade between the United States and any of its possessions and (ii) transports SB3476 Enrolled - 6 - LRB103 34190 HLH 64013 b at least one individual or package for hire from the city of origination to the city of final destination on the same aircraft, without regard to a change in the flight number of that aircraft.
(15) Photoprocessing machinery and equipment, including repair and replacement parts, both new and used, including that manufactured on special order, certified by the purchaser to be used primarily for photoprocessing, and including SB3476 Engrossed - 7 - LRB103 34190 HLH 64013 b photoprocessing machinery and equipment purchased for lease.
(15) Photoprocessing machinery and equipment, including repair and replacement parts, both new and used, including that manufactured on special order, certified by the purchaser to be used primarily for photoprocessing, and including SB3476 Enrolled - 7 - LRB103 34190 HLH 64013 b photoprocessing machinery and equipment purchased for lease.
(18) Manufacturing and assembling machinery and equipment used primarily in the process of manufacturing or assembling tangible personal property for wholesale or retail sale or lease, whether that sale or lease is made directly by the manufacturer or by some other person, whether the materials used in the process are owned by the manufacturer or some other person, or whether that sale or lease is made apart from or as an incident to the seller's engaging in the service occupation SB3476 Engrossed - 8 - LRB103 34190 HLH 64013 b of producing machines, tools, dies, jigs, patterns, gauges, or other similar items of no commercial value on special order for a particular purchaser.
(18) Manufacturing and assembling machinery and equipment used primarily in the process of manufacturing or assembling tangible personal property for wholesale or retail sale or lease, whether that sale or lease is made directly by the manufacturer or by some other person, whether the materials used in the process are owned by the manufacturer or some other person, or whether that sale or lease is made apart from or as an incident to the seller's engaging in the service occupation SB3476 Enrolled - 8 - LRB103 34190 HLH 64013 b of producing machines, tools, dies, jigs, patterns, gauges, or other similar items of no commercial value on special order for a particular purchaser.
(21) Horses, or interests in horses, registered with and SB3476 Engrossed - 9 - LRB103 34190 HLH 64013 b meeting the requirements of any of the Arabian Horse Club Registry of America, Appaloosa Horse Club, American Quarter Horse Association, United States Trotting Association, or Jockey Club, as appropriate, used for purposes of breeding or racing for prizes.
(21) Horses, or interests in horses, registered with and SB3476 Enrolled - 9 - LRB103 34190 HLH 64013 b meeting the requirements of any of the Arabian Horse Club Registry of America, Appaloosa Horse Club, American Quarter Horse Association, United States Trotting Association, or Jockey Club, as appropriate, used for purposes of breeding or racing for prizes.
No lessor shall collect or attempt to collect an amount (however designated) that purports to reimburse that lessor for the tax imposed by SB3476 Engrossed - 10 - LRB103 34190 HLH 64013 b this Act or the Service Use Tax Act, as the case may be, if the tax has not been paid by the lessor.
No lessor shall collect or attempt to collect an amount (however designated) that purports to reimburse that lessor for the tax imposed by SB3476 Enrolled - 10 - LRB103 34190 HLH 64013 b this Act or the Service Use Tax Act, as the case may be, if the tax has not been paid by the lessor.
If, however, that amount is not refunded to the lessee SB3476 Engrossed - 11 - LRB103 34190 HLH 64013 b for any reason, the lessor is liable to pay that amount to the Department.
If, however, that amount is not refunded to the lessee SB3476 Enrolled - 11 - LRB103 34190 HLH 64013 b for any reason, the lessor is liable to pay that amount to the Department.
(26) Beginning July 1, 1999, game or game birds purchased SB3476 Engrossed - 12 - LRB103 34190 HLH 64013 b at a "game breeding and hunting preserve area" as that term is used in the Wildlife Code.
(26) Beginning July 1, 1999, game or game birds purchased SB3476 Enrolled - 12 - LRB103 34190 HLH 64013 b at a "game breeding and hunting preserve area" as that term is used in the Wildlife Code.
(28) Beginning January 1, 2000, personal property, including food, purchased through fundraising events for the benefit of a public or private elementary or secondary school, a group of those schools, or one or more school districts if SB3476 Engrossed - 13 - LRB103 34190 HLH 64013 b the events are sponsored by an entity recognized by the school district that consists primarily of volunteers and includes parents and teachers of the school children.
(28) Beginning January 1, 2000, personal property, including food, purchased through fundraising events for the benefit of a public or private elementary or secondary school, a group of those schools, or one or more school districts if SB3476 Enrolled - 13 - LRB103 34190 HLH 64013 b the events are sponsored by an entity recognized by the school district that consists primarily of volunteers and includes parents and teachers of the school children.
(30) Beginning January 1, 2001 and through June 30, 2016, food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks, and food that has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances, and insulin, urine testing SB3476 Engrossed - 14 - LRB103 34190 HLH 64013 b materials, syringes, and needles used by diabetics, for human use, when purchased for use by a person receiving medical assistance under Article V of the Illinois Public Aid Code who resides in a licensed long-term care facility, as defined in the Nursing Home Care Act, or in a licensed facility as defined in the ID/DD Community Care Act, the MC/DD Act, or the Specialized Mental Health Rehabilitation Act of 2013.
(30) Beginning January 1, 2001 and through June 30, 2016, food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks, and food that has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances, and insulin, urine testing SB3476 Enrolled - 14 - LRB103 34190 HLH 64013 b materials, syringes, and needles used by diabetics, for human use, when purchased for use by a person receiving medical assistance under Article V of the Illinois Public Aid Code who resides in a licensed long-term care facility, as defined in the Nursing Home Care Act, or in a licensed facility as defined in the ID/DD Community Care Act, the MC/DD Act, or the Specialized Mental Health Rehabilitation Act of 2013.
If a lessor improperly SB3476 Engrossed - 15 - LRB103 34190 HLH 64013 b collects any such amount from the lessee, the lessee shall have a legal right to claim a refund of that amount from the lessor.
If a lessor improperly SB3476 Enrolled - 15 - LRB103 34190 HLH 64013 b collects any such amount from the lessee, the lessee shall have a legal right to claim a refund of that amount from the lessor.
If, however, that amount is not refunded to the lessee SB3476 Engrossed - 16 - LRB103 34190 HLH 64013 b for any reason, the lessor is liable to pay that amount to the Department.
If, however, that amount is not refunded to the lessee SB3476 Enrolled - 16 - LRB103 34190 HLH 64013 b for any reason, the lessor is liable to pay that amount to the Department.
(34) Beginning January 1, 2008, tangible personal property used in the construction or maintenance of a community water supply, as defined under Section 3.145 of the Environmental Protection Act, that is operated by a not-for-profit SB3476 Engrossed - 17 - LRB103 34190 HLH 64013 b corporation that holds a valid water supply permit issued under Title IV of the Environmental Protection Act.
(34) Beginning January 1, 2008, tangible personal property used in the construction or maintenance of a community water supply, as defined under Section 3.145 of the Environmental Protection Act, that is operated by a not-for-profit SB3476 Enrolled - 17 - LRB103 34190 HLH 64013 b corporation that holds a valid water supply permit issued under Title IV of the Environmental Protection Act.
Beginning January 1, 2010 and continuing through December 31, 2023, this exemption applies only to the use of qualifying tangible personal property by persons who modify, refurbish, complete, repair, replace, or maintain aircraft and who (i) hold an Air Agency Certificate and are empowered to operate an approved repair station by the Federal Aviation Administration, (ii) have a Class IV Rating, and (iii) conduct SB3476 Engrossed - 18 - LRB103 34190 HLH 64013 b operations in accordance with Part 145 of the Federal Aviation Regulations.
Beginning January 1, 2010 and continuing through December 31, 2023, this exemption applies only to the use of qualifying tangible personal property by persons who modify, refurbish, complete, repair, replace, or maintain aircraft and who (i) hold an Air Agency Certificate and are empowered to operate an approved repair station by the Federal Aviation Administration, (ii) have a Class IV Rating, and (iii) conduct SB3476 Enrolled - 18 - LRB103 34190 HLH 64013 b operations in accordance with Part 145 of the Federal Aviation Regulations.
(36) Tangible personal property purchased by a SB3476 Engrossed - 19 - LRB103 34190 HLH 64013 b public-facilities corporation, as described in Section 11-65-10 of the Illinois Municipal Code, for purposes of constructing or furnishing a municipal convention hall, but only if the legal title to the municipal convention hall is transferred to the municipality without any further consideration by or on behalf of the municipality at the time of the completion of the municipal convention hall or upon the retirement or redemption of any bonds or other debt instruments issued by the public-facilities corporation in connection with the development of the municipal convention hall.
(36) Tangible personal property purchased by a SB3476 Enrolled - 19 - LRB103 34190 HLH 64013 b public-facilities corporation, as described in Section 11-65-10 of the Illinois Municipal Code, for purposes of constructing or furnishing a municipal convention hall, but only if the legal title to the municipal convention hall is transferred to the municipality without any further consideration by or on behalf of the municipality at the time of the completion of the municipal convention hall or upon the retirement or redemption of any bonds or other debt instruments issued by the public-facilities corporation in connection with the development of the municipal convention hall.
(39) Tangible personal property purchased by a purchaser who is exempt from the tax imposed by this Act by operation of SB3476 Engrossed - 20 - LRB103 34190 HLH 64013 b federal law.
(39) Tangible personal property purchased by a purchaser who is exempt from the tax imposed by this Act by operation of SB3476 Enrolled - 20 - LRB103 34190 HLH 64013 b federal law.
SB3476 Engrossed - 21 - LRB103 34190 HLH 64013 b "Qualified tangible personal property" means:
SB3476 Enrolled - 21 - LRB103 34190 HLH 64013 b "Qualified tangible personal property" means:
To document the exemption allowed under this Section, the retailer must obtain from the purchaser a copy of the certificate of eligibility issued by the Department of SB3476 Engrossed - 22 - LRB103 34190 HLH 64013 b Commerce and Economic Opportunity.
To document the exemption allowed under this Section, the retailer must obtain from the purchaser a copy of the certificate of eligibility issued by the Department of SB3476 Enrolled - 22 - LRB103 34190 HLH 64013 b Commerce and Economic Opportunity.
SB3476 Engrossed - 23 - LRB103 34190 HLH 64013 b "Breast pump collection and storage supplies" does not include:
SB3476 Enrolled - 23 - LRB103 34190 HLH 64013 b "Breast pump collection and storage supplies" does not include:
103-9, Article 5, SB3476 Engrossed - 24 - LRB103 34190 HLH 64013 b Section 5-5, eff.
103-9, Article 5, SB3476 Enrolled - 24 - LRB103 34190 HLH 64013 b Section 5-5, eff.
These organizations include, but are not limited to, music and dramatic arts organizations such as symphony orchestras and theatrical groups, arts and cultural service organizations, local arts councils, visual arts organizations, SB3476 Engrossed - 25 - LRB103 34190 HLH 64013 b and media arts organizations.
These organizations include, but are not limited to, music and dramatic arts organizations such as symphony orchestras and theatrical groups, arts and cultural service organizations, local arts councils, visual arts organizations, SB3476 Enrolled - 25 - LRB103 34190 HLH 64013 b and media arts organizations.
(6) Until July 1, 2003 and beginning again on September 1, 2004 through August 30, 2014, graphic arts machinery and equipment, including repair and replacement parts, both new SB3476 Engrossed - 26 - LRB103 34190 HLH 64013 b and used, and including that manufactured on special order, certified by the purchaser to be used primarily for graphic arts production, and including machinery and equipment purchased for lease.
(6) Until July 1, 2003 and beginning again on September 1, 2004 through August 30, 2014, graphic arts machinery and equipment, including repair and replacement parts, both new SB3476 Enrolled - 26 - LRB103 34190 HLH 64013 b and used, and including that manufactured on special order, certified by the purchaser to be used primarily for graphic arts production, and including machinery and equipment purchased for lease.
(11) Farm machinery and equipment, both new and used, including that manufactured on special order, certified by the purchaser to be used primarily for production agriculture or State or federal agricultural programs, including individual replacement parts for the machinery and equipment, including SB3476 Engrossed - 27 - LRB103 34190 HLH 64013 b machinery and equipment purchased for lease, and including implements of husbandry defined in Section 1-130 of the Illinois Vehicle Code, farm machinery and agricultural chemical and fertilizer spreaders, and nurse wagons required to be registered under Section 3-809 of the Illinois Vehicle Code, but excluding other motor vehicles required to be registered under the Illinois Vehicle Code.
(11) Farm machinery and equipment, both new and used, including that manufactured on special order, certified by the purchaser to be used primarily for production agriculture or State or federal agricultural programs, including individual replacement parts for the machinery and equipment, including SB3476 Enrolled - 27 - LRB103 34190 HLH 64013 b machinery and equipment purchased for lease, and including implements of husbandry defined in Section 1-130 of the Illinois Vehicle Code, farm machinery and agricultural chemical and fertilizer spreaders, and nurse wagons required to be registered under Section 3-809 of the Illinois Vehicle Code, but excluding other motor vehicles required to be registered under the Illinois Vehicle Code.
Farm machinery and equipment also includes computers, sensors, software, and related equipment used primarily in the computer-assisted operation of production agriculture facilities, equipment, and activities such as, but not limited SB3476 Engrossed - 28 - LRB103 34190 HLH 64013 b to, the collection, monitoring, and correlation of animal and crop data for the purpose of formulating animal diets and agricultural chemicals.
Farm machinery and equipment also includes computers, sensors, software, and related equipment used primarily in the computer-assisted operation of production agriculture facilities, equipment, and activities such as, but not limited SB3476 Enrolled - 28 - LRB103 34190 HLH 64013 b to, the collection, monitoring, and correlation of animal and crop data for the purpose of formulating animal diets and agricultural chemicals.
(13) Proceeds of mandatory service charges separately SB3476 Engrossed - 29 - LRB103 34190 HLH 64013 b stated on customers' bills for the purchase and consumption of food and beverages purchased at retail from a retailer, to the extent that the proceeds of the service charge are in fact turned over as tips or as a substitute for tips to the employees who participate directly in preparing, serving, hosting or cleaning up the food or beverage function with respect to which the service charge is imposed.
(13) Proceeds of mandatory service charges separately SB3476 Enrolled - 29 - LRB103 34190 HLH 64013 b stated on customers' bills for the purchase and consumption of food and beverages purchased at retail from a retailer, to the extent that the proceeds of the service charge are in fact turned over as tips or as a substitute for tips to the employees who participate directly in preparing, serving, hosting or cleaning up the food or beverage function with respect to which the service charge is imposed.
(16) Until July 1, 2028, coal and aggregate exploration, mining, off-highway hauling, processing, maintenance, and reclamation equipment, including replacement parts and equipment, and including equipment purchased for lease, but SB3476 Engrossed - 30 - LRB103 34190 HLH 64013 b excluding motor vehicles required to be registered under the Illinois Vehicle Code.
(16) Until July 1, 2028, coal and aggregate exploration, mining, off-highway hauling, processing, maintenance, and reclamation equipment, including replacement parts and equipment, and including equipment purchased for lease, but SB3476 Enrolled - 30 - LRB103 34190 HLH 64013 b excluding motor vehicles required to be registered under the Illinois Vehicle Code.
The exemption provided by this paragraph (18) includes production related tangible personal property, as defined in Section 3-50, purchased on or after SB3476 Engrossed - 31 - LRB103 34190 HLH 64013 b July 1, 2019.
The exemption provided by this paragraph (18) includes production related tangible personal property, as defined in Section 3-50, purchased on or after SB3476 Enrolled - 31 - LRB103 34190 HLH 64013 b July 1, 2019.
This item (21) is exempt from the SB3476 Engrossed - 32 - LRB103 34190 HLH 64013 b provisions of Section 3-90, and the exemption provided for under this item (21) applies for all periods beginning May 30, 1995, but no claim for credit or refund is allowed on or after January 1, 2008 for such taxes paid during the period beginning May 30, 2000 and ending on January 1, 2008.
This item (21) is exempt from the SB3476 Enrolled - 32 - LRB103 34190 HLH 64013 b provisions of Section 3-90, and the exemption provided for under this item (21) applies for all periods beginning May 30, 1995, but no claim for credit or refund is allowed on or after January 1, 2008 for such taxes paid during the period beginning May 30, 2000 and ending on January 1, 2008.
If, however, that amount is not refunded to the lessee SB3476 Engrossed - 33 - LRB103 34190 HLH 64013 b for any reason, the lessor is liable to pay that amount to the Department.
If, however, that amount is not refunded to the lessee SB3476 Enrolled - 33 - LRB103 34190 HLH 64013 b for any reason, the lessor is liable to pay that amount to the Department.
(24) Beginning with taxable years ending on or after December 31, 1995 and ending with taxable years ending on or before December 31, 2004, personal property that is donated SB3476 Engrossed - 34 - LRB103 34190 HLH 64013 b for disaster relief to be used in a State or federally declared disaster area in Illinois or bordering Illinois by a manufacturer or retailer that is registered in this State to a corporation, society, association, foundation, or institution that has been issued a sales tax exemption identification number by the Department that assists victims of the disaster who reside within the declared disaster area.
(24) Beginning with taxable years ending on or after December 31, 1995 and ending with taxable years ending on or before December 31, 2004, personal property that is donated SB3476 Enrolled - 34 - LRB103 34190 HLH 64013 b for disaster relief to be used in a State or federally declared disaster area in Illinois or bordering Illinois by a manufacturer or retailer that is registered in this State to a corporation, society, association, foundation, or institution that has been issued a sales tax exemption identification number by the Department that assists victims of the disaster who reside within the declared disaster area.
(27) A motor vehicle, as that term is defined in Section 1-146 of the Illinois Vehicle Code, that is donated to a SB3476 Engrossed - 35 - LRB103 34190 HLH 64013 b corporation, limited liability company, society, association, foundation, or institution that is determined by the Department to be organized and operated exclusively for educational purposes.
(27) A motor vehicle, as that term is defined in Section 1-146 of the Illinois Vehicle Code, that is donated to a SB3476 Enrolled - 35 - LRB103 34190 HLH 64013 b corporation, limited liability company, society, association, foundation, or institution that is determined by the Department to be organized and operated exclusively for educational purposes.
This paragraph does not apply to fundraising events (i) for the benefit of private home instruction or (ii) for which the fundraising SB3476 Engrossed - 36 - LRB103 34190 HLH 64013 b entity purchases the personal property sold at the events from another individual or entity that sold the property for the purpose of resale by the fundraising entity and that profits from the sale to the fundraising entity.
This paragraph does not apply to fundraising events (i) for the benefit of private home instruction or (ii) for which the fundraising SB3476 Enrolled - 36 - LRB103 34190 HLH 64013 b entity purchases the personal property sold at the events from another individual or entity that sold the property for the purpose of resale by the fundraising entity and that profits from the sale to the fundraising entity.
(30) Beginning January 1, 2001 and through June 30, 2016, food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks, and food that has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances, and insulin, urine testing materials, syringes, and needles used by diabetics, for human use, when purchased for use by a person receiving medical assistance under Article V of the Illinois Public Aid Code who resides in a licensed long-term care facility, as defined in the Nursing Home Care Act, or in a licensed facility as defined SB3476 Engrossed - 37 - LRB103 34190 HLH 64013 b in the ID/DD Community Care Act, the MC/DD Act, or the Specialized Mental Health Rehabilitation Act of 2013.
(30) Beginning January 1, 2001 and through June 30, 2016, food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks, and food that has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances, and insulin, urine testing materials, syringes, and needles used by diabetics, for human use, when purchased for use by a person receiving medical assistance under Article V of the Illinois Public Aid Code who resides in a licensed long-term care facility, as defined in the Nursing Home Care Act, or in a licensed facility as defined SB3476 Enrolled - 37 - LRB103 34190 HLH 64013 b in the ID/DD Community Care Act, the MC/DD Act, or the Specialized Mental Health Rehabilitation Act of 2013.
This paragraph is exempt from the provisions of SB3476 Engrossed - 38 - LRB103 34190 HLH 64013 b Section 3-90.
This paragraph is exempt from the provisions of SB3476 Enrolled - 38 - LRB103 34190 HLH 64013 b Section 3-90.
(33) On and after July 1, 2003 and through June 30, 2004, the use in this State of motor vehicles of the second division SB3476 Engrossed - 39 - LRB103 34190 HLH 64013 b with a gross vehicle weight in excess of 8,000 pounds and that are subject to the commercial distribution fee imposed under Section 3-815.1 of the Illinois Vehicle Code.
(33) On and after July 1, 2003 and through June 30, 2004, the use in this State of motor vehicles of the second division SB3476 Enrolled - 39 - LRB103 34190 HLH 64013 b with a gross vehicle weight in excess of 8,000 pounds and that are subject to the commercial distribution fee imposed under Section 3-815.1 of the Illinois Vehicle Code.
(35) Beginning January 1, 2010 and continuing through December 31, 2029, materials, parts, equipment, components, SB3476 Engrossed - 40 - LRB103 34190 HLH 64013 b and furnishings incorporated into or upon an aircraft as part of the modification, refurbishment, completion, replacement, repair, or maintenance of the aircraft.
(35) Beginning January 1, 2010 and continuing through December 31, 2029, materials, parts, equipment, components, SB3476 Enrolled - 40 - LRB103 34190 HLH 64013 b and furnishings incorporated into or upon an aircraft as part of the modification, refurbishment, completion, replacement, repair, or maintenance of the aircraft.
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(A) persons who modify, refurbish, complete, repair, replace, or maintain aircraft and who (i) SB3476 Engrossed - 41 - LRB103 34190 HLH 64013 b hold an Air Agency Certificate and are empowered to operate an approved repair station by the Federal Aviation Administration, (ii) have a Class IV Rating, and (iii) conduct operations in accordance with Part 145 of the Federal Aviation Regulations;
(A) persons who modify, refurbish, complete, repair, replace, or maintain aircraft and who (i) SB3476 Enrolled - 41 - LRB103 34190 HLH 64013 b hold an Air Agency Certificate and are empowered to operate an approved repair station by the Federal Aviation Administration, (ii) have a Class IV Rating, and (iii) conduct operations in accordance with Part 145 of the Federal Aviation Regulations;
(36) Tangible personal property purchased by a public-facilities corporation, as described in Section 11-65-10 of the Illinois Municipal Code, for purposes of constructing or furnishing a municipal convention hall, but only if the legal title to the municipal convention hall is transferred to the municipality without any further SB3476 Engrossed - 42 - LRB103 34190 HLH 64013 b consideration by or on behalf of the municipality at the time of the completion of the municipal convention hall or upon the retirement or redemption of any bonds or other debt instruments issued by the public-facilities corporation in connection with the development of the municipal convention hall.
(36) Tangible personal property purchased by a public-facilities corporation, as described in Section 11-65-10 of the Illinois Municipal Code, for purposes of constructing or furnishing a municipal convention hall, but only if the legal title to the municipal convention hall is transferred to the municipality without any further SB3476 Enrolled - 42 - LRB103 34190 HLH 64013 b consideration by or on behalf of the municipality at the time of the completion of the municipal convention hall or upon the retirement or redemption of any bonds or other debt instruments issued by the public-facilities corporation in connection with the development of the municipal convention hall.
(40) Qualified tangible personal property used in the construction or operation of a data center that has been granted a certificate of exemption by the Department of SB3476 Engrossed - 43 - LRB103 34190 HLH 64013 b Commerce and Economic Opportunity, whether that tangible personal property is purchased by the owner, operator, or tenant of the data center or by a contractor or subcontractor of the owner, operator, or tenant.
(40) Qualified tangible personal property used in the construction or operation of a data center that has been granted a certificate of exemption by the Department of SB3476 Enrolled - 43 - LRB103 34190 HLH 64013 b Commerce and Economic Opportunity, whether that tangible personal property is purchased by the owner, operator, or tenant of the data center or by a contractor or subcontractor of the owner, operator, or tenant.
data storage SB3476 Engrossed - 44 - LRB103 34190 HLH 64013 b devices;
data storage SB3476 Enrolled - 44 - LRB103 34190 HLH 64013 b devices;
This SB3476 Engrossed - 45 - LRB103 34190 HLH 64013 b item (41) is exempt from the provisions of Section 3-90.
This SB3476 Enrolled - 45 - LRB103 34190 HLH 64013 b item (41) is exempt from the provisions of Section 3-90.
(3) breast pump SB3476 Engrossed - 46 - LRB103 34190 HLH 64013 b cleaning supplies;
(3) breast pump SB3476 Enrolled - 46 - LRB103 34190 HLH 64013 b cleaning supplies;
The member of the armed forces must complete, at the point of sale, a form prescribed by the Department of Revenue documenting that the transaction is eligible for the exemption under this SB3476 Engrossed - 47 - LRB103 34190 HLH 64013 b paragraph.
The member of the armed forces must complete, at the point of sale, a form prescribed by the Department of Revenue documenting that the transaction is eligible for the exemption under this SB3476 Enrolled - 47 - LRB103 34190 HLH 64013 b paragraph.
(1) Personal property purchased from a corporation, SB3476 Engrossed - 48 - LRB103 34190 HLH 64013 b society, association, foundation, institution, or organization, other than a limited liability company, that is organized and operated as a not-for-profit service enterprise for the benefit of persons 65 years of age or older if the personal property was not purchased by the enterprise for the purpose of resale by the enterprise.
(1) Personal property purchased from a corporation, SB3476 Enrolled - 48 - LRB103 34190 HLH 64013 b society, association, foundation, institution, or organization, other than a limited liability company, that is organized and operated as a not-for-profit service enterprise for the benefit of persons 65 years of age or older if the personal property was not purchased by the enterprise for the purpose of resale by the enterprise.
(4) Legal tender, currency, medallions, or gold or silver coinage issued by the State of Illinois, the government of the SB3476 Engrossed - 49 - LRB103 34190 HLH 64013 b United States of America, or the government of any foreign country, and bullion.
(4) Legal tender, currency, medallions, or gold or silver coinage issued by the State of Illinois, the government of the SB3476 Enrolled - 49 - LRB103 34190 HLH 64013 b United States of America, or the government of any foreign country, and bullion.
(7) Farm machinery and equipment, both new and used, including that manufactured on special order, certified by the purchaser to be used primarily for production agriculture or State or federal agricultural programs, including individual replacement parts for the machinery and equipment, including machinery and equipment purchased for lease, and including implements of husbandry defined in Section 1-130 of the Illinois Vehicle Code, farm machinery and agricultural chemical and fertilizer spreaders, and nurse wagons required SB3476 Engrossed - 50 - LRB103 34190 HLH 64013 b to be registered under Section 3-809 of the Illinois Vehicle Code, but excluding other motor vehicles required to be registered under the Illinois Vehicle Code.
(7) Farm machinery and equipment, both new and used, including that manufactured on special order, certified by the purchaser to be used primarily for production agriculture or State or federal agricultural programs, including individual replacement parts for the machinery and equipment, including machinery and equipment purchased for lease, and including implements of husbandry defined in Section 1-130 of the Illinois Vehicle Code, farm machinery and agricultural chemical and fertilizer spreaders, and nurse wagons required SB3476 Enrolled - 50 - LRB103 34190 HLH 64013 b to be registered under Section 3-809 of the Illinois Vehicle Code, but excluding other motor vehicles required to be registered under the Illinois Vehicle Code.
Beginning on January 1, 2024, farm machinery and equipment SB3476 Engrossed - 51 - LRB103 34190 HLH 64013 b also includes electrical power generation equipment used primarily for production agriculture.
Beginning on January 1, 2024, farm machinery and equipment SB3476 Enrolled - 51 - LRB103 34190 HLH 64013 b also includes electrical power generation equipment used primarily for production agriculture.
(9) Proceeds of mandatory service charges separately stated on customers' bills for the purchase and consumption of food and beverages acquired as an incident to the purchase of a service from a serviceman, to the extent that the proceeds of the service charge are in fact turned over as tips or as a SB3476 Engrossed - 52 - LRB103 34190 HLH 64013 b substitute for tips to the employees who participate directly in preparing, serving, hosting or cleaning up the food or beverage function with respect to which the service charge is imposed.
(9) Proceeds of mandatory service charges separately stated on customers' bills for the purchase and consumption of food and beverages acquired as an incident to the purchase of a service from a serviceman, to the extent that the proceeds of the service charge are in fact turned over as tips or as a SB3476 Enrolled - 52 - LRB103 34190 HLH 64013 b substitute for tips to the employees who participate directly in preparing, serving, hosting or cleaning up the food or beverage function with respect to which the service charge is imposed.
The changes made to this Section by SB3476 Engrossed - 53 - LRB103 34190 HLH 64013 b Public Act 97-767 apply on and after July 1, 2003, but no claim for credit or refund is allowed on or after August 16, 2013 (the effective date of Public Act 98-456) for such taxes paid during the period beginning July 1, 2003 and ending on August 16, 2013 (the effective date of Public Act 98-456).
The changes made to this Section by SB3476 Enrolled - 53 - LRB103 34190 HLH 64013 b Public Act 97-767 apply on and after July 1, 2003, but no claim for credit or refund is allowed on or after August 16, 2013 (the effective date of Public Act 98-456) for such taxes paid during the period beginning July 1, 2003 and ending on August 16, 2013 (the effective date of Public Act 98-456).
(15) Computers and communications equipment utilized for any hospital purpose and equipment used in the diagnosis, analysis, or treatment of hospital patients purchased by a lessor who leases the equipment, under a lease of one year or longer executed or in effect at the time the lessor would otherwise be subject to the tax imposed by this Act, to a SB3476 Engrossed - 54 - LRB103 34190 HLH 64013 b hospital that has been issued an active tax exemption identification number by the Department under Section 1g of the Retailers' Occupation Tax Act.
(15) Computers and communications equipment utilized for any hospital purpose and equipment used in the diagnosis, analysis, or treatment of hospital patients purchased by a lessor who leases the equipment, under a lease of one year or longer executed or in effect at the time the lessor would otherwise be subject to the tax imposed by this Act, to a SB3476 Enrolled - 54 - LRB103 34190 HLH 64013 b hospital that has been issued an active tax exemption identification number by the Department under Section 1g of the Retailers' Occupation Tax Act.
If the property is leased in a manner that does not qualify for this exemption or is used in any other non-exempt manner, the lessor shall be liable for the tax imposed under SB3476 Engrossed - 55 - LRB103 34190 HLH 64013 b this Act or the Use Tax Act, as the case may be, based on the fair market value of the property at the time the non-qualifying use occurs.
If the property is leased in a manner that does not qualify for this exemption or is used in any other non-exempt manner, the lessor shall be liable for the tax imposed under SB3476 Enrolled - 55 - LRB103 34190 HLH 64013 b this Act or the Use Tax Act, as the case may be, based on the fair market value of the property at the time the non-qualifying use occurs.
(18) Beginning with taxable years ending on or after December 31, 1995 and ending with taxable years ending on or before December 31, 2004, personal property that is used in the performance of infrastructure repairs in this State, including, but not limited to, municipal roads and streets, SB3476 Engrossed - 56 - LRB103 34190 HLH 64013 b access roads, bridges, sidewalks, waste disposal systems, water and sewer line extensions, water distribution and purification facilities, storm water drainage and retention facilities, and sewage treatment facilities, resulting from a State or federally declared disaster in Illinois or bordering Illinois when such repairs are initiated on facilities located in the declared disaster area within 6 months after the disaster.
(18) Beginning with taxable years ending on or after December 31, 1995 and ending with taxable years ending on or before December 31, 2004, personal property that is used in the performance of infrastructure repairs in this State, including, but not limited to, municipal roads and streets, SB3476 Enrolled - 56 - LRB103 34190 HLH 64013 b access roads, bridges, sidewalks, waste disposal systems, water and sewer line extensions, water distribution and purification facilities, storm water drainage and retention facilities, and sewage treatment facilities, resulting from a State or federally declared disaster in Illinois or bordering Illinois when such repairs are initiated on facilities located in the declared disaster area within 6 months after the disaster.
For purposes of this exemption, "a corporation, limited liability company, society, association, foundation, or institution organized and operated exclusively for educational purposes" means all tax-supported public schools, private schools that offer systematic instruction in useful branches of learning by methods common to public schools and that compare favorably in their scope and intensity with the course of study presented in tax-supported schools, and vocational or technical schools or institutes SB3476 Engrossed - 57 - LRB103 34190 HLH 64013 b organized and operated exclusively to provide a course of study of not less than 6 weeks duration and designed to prepare individuals to follow a trade or to pursue a manual, technical, mechanical, industrial, business, or commercial occupation.
For purposes of this exemption, "a corporation, limited liability company, society, association, foundation, or institution organized and operated exclusively for educational purposes" means all tax-supported public schools, private schools that offer systematic instruction in useful branches of learning by methods common to public schools and that compare favorably in their scope and intensity with the course of study presented in tax-supported schools, and vocational or technical schools or institutes SB3476 Enrolled - 57 - LRB103 34190 HLH 64013 b organized and operated exclusively to provide a course of study of not less than 6 weeks duration and designed to prepare individuals to follow a trade or to pursue a manual, technical, mechanical, industrial, business, or commercial occupation.
Beginning January 1, 2002 and through June 30, 2003, machines and parts for machines used in commercial, coin-operated amusement and vending business if a use or occupation tax is SB3476 Engrossed - 58 - LRB103 34190 HLH 64013 b paid on the gross receipts derived from the use of the commercial, coin-operated amusement and vending machines.
Beginning January 1, 2002 and through June 30, 2003, machines and parts for machines used in commercial, coin-operated amusement and vending business if a use or occupation tax is SB3476 Enrolled - 58 - LRB103 34190 HLH 64013 b paid on the gross receipts derived from the use of the commercial, coin-operated amusement and vending machines.
If the equipment is leased SB3476 Engrossed - 59 - LRB103 34190 HLH 64013 b in a manner that does not qualify for this exemption or is used in any other nonexempt manner, the lessor shall be liable for the tax imposed under this Act or the Use Tax Act, as the case may be, based on the fair market value of the property at the time the nonqualifying use occurs.
If the equipment is leased SB3476 Enrolled - 59 - LRB103 34190 HLH 64013 b in a manner that does not qualify for this exemption or is used in any other nonexempt manner, the lessor shall be liable for the tax imposed under this Act or the Use Tax Act, as the case may be, based on the fair market value of the property at the time the nonqualifying use occurs.
If the property is leased in a manner that does not qualify for this exemption or is used in any other nonexempt manner, the lessor shall be liable for the tax imposed under this Act or the Use Tax Act, as the case may be, SB3476 Engrossed - 60 - LRB103 34190 HLH 64013 b based on the fair market value of the property at the time the nonqualifying use occurs.
If the property is leased in a manner that does not qualify for this exemption or is used in any other nonexempt manner, the lessor shall be liable for the tax imposed under this Act or the Use Tax Act, as the case may be, SB3476 Enrolled - 60 - LRB103 34190 HLH 64013 b based on the fair market value of the property at the time the nonqualifying use occurs.
However, until January 1, 2024, this SB3476 Engrossed - 61 - LRB103 34190 HLH 64013 b exemption excludes any materials, parts, equipment, components, and consumable supplies used in the modification, replacement, repair, and maintenance of aircraft engines or power plants, whether such engines or power plants are installed or uninstalled upon any such aircraft.
However, until January 1, 2024, this SB3476 Enrolled - 61 - LRB103 34190 HLH 64013 b exemption excludes any materials, parts, equipment, components, and consumable supplies used in the modification, replacement, repair, and maintenance of aircraft engines or power plants, whether such engines or power plants are installed or uninstalled upon any such aircraft.
and (B) persons who engage in the modification, replacement, SB3476 Engrossed - 62 - LRB103 34190 HLH 64013 b repair, and maintenance of aircraft engines or power plants without regard to whether or not those persons meet the qualifications of item (A).
and (B) persons who engage in the modification, replacement, SB3476 Enrolled - 62 - LRB103 34190 HLH 64013 b repair, and maintenance of aircraft engines or power plants without regard to whether or not those persons meet the qualifications of item (A).
(28) Tangible personal property purchased by a public-facilities corporation, as described in Section 11-65-10 of the Illinois Municipal Code, for purposes of constructing or furnishing a municipal convention hall, but only if the legal title to the municipal convention hall is transferred to the municipality without any further consideration by or on behalf of the municipality at the time of the completion of the municipal convention hall or upon the retirement or redemption of any bonds or other debt instruments issued by the public-facilities corporation in connection with the development of the municipal convention SB3476 Engrossed - 63 - LRB103 34190 HLH 64013 b hall.
(28) Tangible personal property purchased by a public-facilities corporation, as described in Section 11-65-10 of the Illinois Municipal Code, for purposes of constructing or furnishing a municipal convention hall, but only if the legal title to the municipal convention hall is transferred to the municipality without any further consideration by or on behalf of the municipality at the time of the completion of the municipal convention hall or upon the retirement or redemption of any bonds or other debt instruments issued by the public-facilities corporation in connection with the development of the municipal convention SB3476 Enrolled - 63 - LRB103 34190 HLH 64013 b hall.
The Department of Commerce and Economic Opportunity shall grant a certificate of exemption under this item (31) to SB3476 Engrossed - 64 - LRB103 34190 HLH 64013 b qualified data centers as defined by Section 605-1025 of the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois.
The Department of Commerce and Economic Opportunity shall grant a certificate of exemption under this item (31) to SB3476 Enrolled - 64 - LRB103 34190 HLH 64013 b qualified data centers as defined by Section 605-1025 of the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois.
and component parts of any of the foregoing, including installation, maintenance, repair, refurbishment, and replacement of qualified tangible personal property to generate, transform, transmit, distribute, or manage electricity necessary to operate qualified tangible SB3476 Engrossed - 65 - LRB103 34190 HLH 64013 b personal property;
and component parts of any of the foregoing, including installation, maintenance, repair, refurbishment, and replacement of qualified tangible personal property to generate, transform, transmit, distribute, or manage electricity necessary to operate qualified tangible SB3476 Enrolled - 65 - LRB103 34190 HLH 64013 b personal property;
"Breast pump collection and storage supplies" means items of tangible personal property designed or marketed to be used in conjunction with a breast pump to collect milk expressed from a human breast and to store collected SB3476 Engrossed - 66 - LRB103 34190 HLH 64013 b milk until it is ready for consumption.
"Breast pump collection and storage supplies" means items of tangible personal property designed or marketed to be used in conjunction with a breast pump to collect milk expressed from a human breast and to store collected SB3476 Enrolled - 66 - LRB103 34190 HLH 64013 b milk until it is ready for consumption.
and (2) is pre-packaged as a breast pump kit by the breast pump SB3476 Engrossed - 67 - LRB103 34190 HLH 64013 b manufacturer or distributor.
and (2) is pre-packaged as a breast pump kit by the breast pump SB3476 Enrolled - 67 - LRB103 34190 HLH 64013 b manufacturer or distributor.
(3) Personal property purchased by a not-for-profit arts or cultural organization that establishes, by proof required SB3476 Engrossed - 68 - LRB103 34190 HLH 64013 b by the Department by rule, that it has received an exemption under Section 501(c)(3) of the Internal Revenue Code and that is organized and operated primarily for the presentation or support of arts or cultural programming, activities, or services.
(3) Personal property purchased by a not-for-profit arts or cultural organization that establishes, by proof required SB3476 Enrolled - 68 - LRB103 34190 HLH 64013 b by the Department by rule, that it has received an exemption under Section 501(c)(3) of the Internal Revenue Code and that is organized and operated primarily for the presentation or support of arts or cultural programming, activities, or services.
Beginning on SB3476 Engrossed - 69 - LRB103 34190 HLH 64013 b July 1, 2017, graphic arts machinery and equipment is included in the manufacturing and assembling machinery and equipment exemption under Section 2 of this Act.
Beginning on SB3476 Enrolled - 69 - LRB103 34190 HLH 64013 b July 1, 2017, graphic arts machinery and equipment is included in the manufacturing and assembling machinery and equipment exemption under Section 2 of this Act.
Farm machinery and equipment shall include precision SB3476 Engrossed - 70 - LRB103 34190 HLH 64013 b farming equipment that is installed or purchased to be installed on farm machinery and equipment, including, but not limited to, tractors, harvesters, sprayers, planters, seeders, or spreaders.
Farm machinery and equipment shall include precision SB3476 Enrolled - 70 - LRB103 34190 HLH 64013 b farming equipment that is installed or purchased to be installed on farm machinery and equipment, including, but not limited to, tractors, harvesters, sprayers, planters, seeders, or spreaders.
SB3476 Engrossed - 71 - LRB103 34190 HLH 64013 b Beginning July 1, 2013, fuel and petroleum products sold to or used by an air carrier, certified by the carrier to be used for consumption, shipment, or storage in the conduct of its business as an air common carrier, for a flight that (i) is engaged in foreign trade or is engaged in trade between the United States and any of its possessions and (ii) transports at least one individual or package for hire from the city of origination to the city of final destination on the same aircraft, without regard to a change in the flight number of that aircraft.
SB3476 Enrolled - 71 - LRB103 34190 HLH 64013 b Beginning July 1, 2013, fuel and petroleum products sold to or used by an air carrier, certified by the carrier to be used for consumption, shipment, or storage in the conduct of its business as an air common carrier, for a flight that (i) is engaged in foreign trade or is engaged in trade between the United States and any of its possessions and (ii) transports at least one individual or package for hire from the city of origination to the city of final destination on the same aircraft, without regard to a change in the flight number of that aircraft.
(10) Until July 1, 2003, oil field exploration, drilling, and production equipment, including (i) rigs and parts of rigs, rotary rigs, cable tool rigs, and workover rigs, (ii) pipe and tubular goods, including casing and drill strings, (iii) pumps and pump-jack units, (iv) storage tanks and flow lines, (v) any individual replacement part for oil field exploration, drilling, and production equipment, and (vi) SB3476 Engrossed - 72 - LRB103 34190 HLH 64013 b machinery and equipment purchased for lease;
(10) Until July 1, 2003, oil field exploration, drilling, and production equipment, including (i) rigs and parts of rigs, rotary rigs, cable tool rigs, and workover rigs, (ii) pipe and tubular goods, including casing and drill strings, (iii) pumps and pump-jack units, (iv) storage tanks and flow lines, (v) any individual replacement part for oil field exploration, drilling, and production equipment, and (vi) SB3476 Enrolled - 72 - LRB103 34190 HLH 64013 b machinery and equipment purchased for lease;
(14) Horses, or interests in horses, registered with and meeting the requirements of any of the Arabian Horse Club Registry of America, Appaloosa Horse Club, American Quarter Horse Association, United States Trotting Association, or SB3476 Engrossed - 73 - LRB103 34190 HLH 64013 b Jockey Club, as appropriate, used for purposes of breeding or racing for prizes.
(14) Horses, or interests in horses, registered with and meeting the requirements of any of the Arabian Horse Club Registry of America, Appaloosa Horse Club, American Quarter Horse Association, United States Trotting Association, or SB3476 Enrolled - 73 - LRB103 34190 HLH 64013 b Jockey Club, as appropriate, used for purposes of breeding or racing for prizes.
No lessor shall collect or attempt to collect an amount (however designated) that purports to reimburse that lessor for the tax imposed by this Act or the Use Tax Act, as the case may be, if the tax has not SB3476 Engrossed - 74 - LRB103 34190 HLH 64013 b been paid by the lessor.
No lessor shall collect or attempt to collect an amount (however designated) that purports to reimburse that lessor for the tax imposed by this Act or the Use Tax Act, as the case may be, if the tax has not SB3476 Enrolled - 74 - LRB103 34190 HLH 64013 b been paid by the lessor.
SB3476 Engrossed - 75 - LRB103 34190 HLH 64013 b (17) Beginning with taxable years ending on or after December 31, 1995 and ending with taxable years ending on or before December 31, 2004, personal property that is donated for disaster relief to be used in a State or federally declared disaster area in Illinois or bordering Illinois by a manufacturer or retailer that is registered in this State to a corporation, society, association, foundation, or institution that has been issued a sales tax exemption identification number by the Department that assists victims of the disaster who reside within the declared disaster area.
SB3476 Enrolled - 75 - LRB103 34190 HLH 64013 b (17) Beginning with taxable years ending on or after December 31, 1995 and ending with taxable years ending on or before December 31, 2004, personal property that is donated for disaster relief to be used in a State or federally declared disaster area in Illinois or bordering Illinois by a manufacturer or retailer that is registered in this State to a corporation, society, association, foundation, or institution that has been issued a sales tax exemption identification number by the Department that assists victims of the disaster who reside within the declared disaster area.
This paragraph is exempt from the SB3476 Engrossed - 76 - LRB103 34190 HLH 64013 b provisions of Section 3-75.
This paragraph is exempt from the SB3476 Enrolled - 76 - LRB103 34190 HLH 64013 b provisions of Section 3-75.
(21) Beginning January 1, 2000, personal property, including food, purchased through fundraising events for the benefit of a public or private elementary or secondary school, a group of those schools, or one or more school districts if the events are sponsored by an entity recognized by the school district that consists primarily of volunteers and includes SB3476 Engrossed - 77 - LRB103 34190 HLH 64013 b parents and teachers of the school children.
(21) Beginning January 1, 2000, personal property, including food, purchased through fundraising events for the benefit of a public or private elementary or secondary school, a group of those schools, or one or more school districts if the events are sponsored by an entity recognized by the school district that consists primarily of volunteers and includes SB3476 Enrolled - 77 - LRB103 34190 HLH 64013 b parents and teachers of the school children.
(23) Beginning August 23, 2001 and through June 30, 2016, food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks, and food that has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances, and insulin, urine testing materials, syringes, and needles used by diabetics, for human use, when purchased for use by a person receiving medical SB3476 Engrossed - 78 - LRB103 34190 HLH 64013 b assistance under Article V of the Illinois Public Aid Code who resides in a licensed long-term care facility, as defined in the Nursing Home Care Act, or in a licensed facility as defined in the ID/DD Community Care Act, the MC/DD Act, or the Specialized Mental Health Rehabilitation Act of 2013.
(23) Beginning August 23, 2001 and through June 30, 2016, food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks, and food that has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances, and insulin, urine testing materials, syringes, and needles used by diabetics, for human use, when purchased for use by a person receiving medical SB3476 Enrolled - 78 - LRB103 34190 HLH 64013 b assistance under Article V of the Illinois Public Aid Code who resides in a licensed long-term care facility, as defined in the Nursing Home Care Act, or in a licensed facility as defined in the ID/DD Community Care Act, the MC/DD Act, or the Specialized Mental Health Rehabilitation Act of 2013.
If, SB3476 Engrossed - 79 - LRB103 34190 HLH 64013 b however, that amount is not refunded to the lessee for any reason, the lessor is liable to pay that amount to the Department.
If, SB3476 Enrolled - 79 - LRB103 34190 HLH 64013 b however, that amount is not refunded to the lessee for any reason, the lessor is liable to pay that amount to the Department.
SB3476 Engrossed - 80 - LRB103 34190 HLH 64013 b (26) Beginning January 1, 2008, tangible personal property used in the construction or maintenance of a community water supply, as defined under Section 3.145 of the Environmental Protection Act, that is operated by a not-for-profit corporation that holds a valid water supply permit issued under Title IV of the Environmental Protection Act.
SB3476 Enrolled - 80 - LRB103 34190 HLH 64013 b (26) Beginning January 1, 2008, tangible personal property used in the construction or maintenance of a community water supply, as defined under Section 3.145 of the Environmental Protection Act, that is operated by a not-for-profit corporation that holds a valid water supply permit issued under Title IV of the Environmental Protection Act.
Beginning January 1, 2010 and continuing through December 31, 2023, this exemption applies only to the use of qualifying tangible personal property transferred incident to the SB3476 Engrossed - 81 - LRB103 34190 HLH 64013 b modification, refurbishment, completion, replacement, repair, or maintenance of aircraft by persons who (i) hold an Air Agency Certificate and are empowered to operate an approved repair station by the Federal Aviation Administration, (ii) have a Class IV Rating, and (iii) conduct operations in accordance with Part 145 of the Federal Aviation Regulations.
Beginning January 1, 2010 and continuing through December 31, 2023, this exemption applies only to the use of qualifying tangible personal property transferred incident to the SB3476 Enrolled - 81 - LRB103 34190 HLH 64013 b modification, refurbishment, completion, replacement, repair, or maintenance of aircraft by persons who (i) hold an Air Agency Certificate and are empowered to operate an approved repair station by the Federal Aviation Administration, (ii) have a Class IV Rating, and (iii) conduct operations in accordance with Part 145 of the Federal Aviation Regulations.
however, no claim SB3476 Engrossed - 82 - LRB103 34190 HLH 64013 b for credit or refund is allowed for taxes paid as a result of the disallowance of this exemption on or after January 1, 2015 and prior to February 5, 2020 (the effective date of Public Act 101-629).
however, no claim SB3476 Enrolled - 82 - LRB103 34190 HLH 64013 b for credit or refund is allowed for taxes paid as a result of the disallowance of this exemption on or after January 1, 2015 and prior to February 5, 2020 (the effective date of Public Act 101-629).
(31) Qualified tangible personal property used in the SB3476 Engrossed - 83 - LRB103 34190 HLH 64013 b construction or operation of a data center that has been granted a certificate of exemption by the Department of Commerce and Economic Opportunity, whether that tangible personal property is purchased by the owner, operator, or tenant of the data center or by a contractor or subcontractor of the owner, operator, or tenant.
(31) Qualified tangible personal property used in the SB3476 Enrolled - 83 - LRB103 34190 HLH 64013 b construction or operation of a data center that has been granted a certificate of exemption by the Department of Commerce and Economic Opportunity, whether that tangible personal property is purchased by the owner, operator, or tenant of the data center or by a contractor or subcontractor of the owner, operator, or tenant.
mechanical systems and SB3476 Engrossed - 84 - LRB103 34190 HLH 64013 b equipment;
mechanical systems and SB3476 Enrolled - 84 - LRB103 34190 HLH 64013 b equipment;
SB3476 Engrossed - 85 - LRB103 34190 HLH 64013 b (32) Beginning July 1, 2022, breast pumps, breast pump collection and storage supplies, and breast pump kits.
SB3476 Enrolled - 85 - LRB103 34190 HLH 64013 b (32) Beginning July 1, 2022, breast pumps, breast pump collection and storage supplies, and breast pump kits.
(2) breast pump travel bags SB3476 Engrossed - 86 - LRB103 34190 HLH 64013 b and other similar carrying accessories, including ice packs, labels, and other similar products;
(2) breast pump travel bags SB3476 Enrolled - 86 - LRB103 34190 HLH 64013 b and other similar carrying accessories, including ice packs, labels, and other similar products;
The member of the armed forces must complete, at the point of sale, a form SB3476 Engrossed - 87 - LRB103 34190 HLH 64013 b prescribed by the Department of Revenue documenting that the transaction is eligible for the exemption under this paragraph.
The member of the armed forces must complete, at the point of sale, a form SB3476 Enrolled - 87 - LRB103 34190 HLH 64013 b prescribed by the Department of Revenue documenting that the transaction is eligible for the exemption under this paragraph.
The following tangible personal SB3476 Engrossed - 88 - LRB103 34190 HLH 64013 b property is exempt from the tax imposed by this Act:
The following tangible personal SB3476 Enrolled - 88 - LRB103 34190 HLH 64013 b property is exempt from the tax imposed by this Act:
SB3476 Engrossed - 89 - LRB103 34190 HLH 64013 b (4) Legal tender, currency, medallions, or gold or silver coinage issued by the State of Illinois, the government of the United States of America, or the government of any foreign country, and bullion.
SB3476 Enrolled - 89 - LRB103 34190 HLH 64013 b (4) Legal tender, currency, medallions, or gold or silver coinage issued by the State of Illinois, the government of the United States of America, or the government of any foreign country, and bullion.
(7) Farm machinery and equipment, both new and used, including that manufactured on special order, certified by the purchaser to be used primarily for production agriculture or State or federal agricultural programs, including individual replacement parts for the machinery and equipment, including machinery and equipment purchased for lease, and including implements of husbandry defined in Section 1-130 of the SB3476 Engrossed - 90 - LRB103 34190 HLH 64013 b Illinois Vehicle Code, farm machinery and agricultural chemical and fertilizer spreaders, and nurse wagons required to be registered under Section 3-809 of the Illinois Vehicle Code, but excluding other motor vehicles required to be registered under the Illinois Vehicle Code.
(7) Farm machinery and equipment, both new and used, including that manufactured on special order, certified by the purchaser to be used primarily for production agriculture or State or federal agricultural programs, including individual replacement parts for the machinery and equipment, including machinery and equipment purchased for lease, and including implements of husbandry defined in Section 1-130 of the SB3476 Enrolled - 90 - LRB103 34190 HLH 64013 b Illinois Vehicle Code, farm machinery and agricultural chemical and fertilizer spreaders, and nurse wagons required to be registered under Section 3-809 of the Illinois Vehicle Code, but excluding other motor vehicles required to be registered under the Illinois Vehicle Code.
Farm machinery and equipment also includes computers, sensors, software, and related equipment used primarily in the computer-assisted operation of production agriculture facilities, equipment, and activities such as, but not limited to, the collection, monitoring, and correlation of animal and crop data for the purpose of formulating animal diets and SB3476 Engrossed - 91 - LRB103 34190 HLH 64013 b agricultural chemicals.
Farm machinery and equipment also includes computers, sensors, software, and related equipment used primarily in the computer-assisted operation of production agriculture facilities, equipment, and activities such as, but not limited to, the collection, monitoring, and correlation of animal and crop data for the purpose of formulating animal diets and SB3476 Enrolled - 91 - LRB103 34190 HLH 64013 b agricultural chemicals.
(9) Proceeds of mandatory service charges separately stated on customers' bills for the purchase and consumption of food and beverages, to the extent that the proceeds of the SB3476 Engrossed - 92 - LRB103 34190 HLH 64013 b service charge are in fact turned over as tips or as a substitute for tips to the employees who participate directly in preparing, serving, hosting or cleaning up the food or beverage function with respect to which the service charge is imposed.
(9) Proceeds of mandatory service charges separately stated on customers' bills for the purchase and consumption of food and beverages, to the extent that the proceeds of the SB3476 Enrolled - 92 - LRB103 34190 HLH 64013 b service charge are in fact turned over as tips or as a substitute for tips to the employees who participate directly in preparing, serving, hosting or cleaning up the food or beverage function with respect to which the service charge is imposed.
The changes made to this Section by SB3476 Engrossed - 93 - LRB103 34190 HLH 64013 b Public Act 97-767 apply on and after July 1, 2003, but no claim for credit or refund is allowed on or after August 16, 2013 (the effective date of Public Act 98-456) for such taxes paid during the period beginning July 1, 2003 and ending on August 16, 2013 (the effective date of Public Act 98-456).
The changes made to this Section by SB3476 Enrolled - 93 - LRB103 34190 HLH 64013 b Public Act 97-767 apply on and after July 1, 2003, but no claim for credit or refund is allowed on or after August 16, 2013 (the effective date of Public Act 98-456) for such taxes paid during the period beginning July 1, 2003 and ending on August 16, 2013 (the effective date of Public Act 98-456).
This item (15) is exempt from the SB3476 Engrossed - 94 - LRB103 34190 HLH 64013 b provisions of Section 3-55, and the exemption provided for under this item (15) applies for all periods beginning May 30, 1995, but no claim for credit or refund is allowed on or after January 1, 2008 (the effective date of Public Act 95-88) for such taxes paid during the period beginning May 30, 2000 and ending on January 1, 2008 (the effective date of Public Act 95-88).
This item (15) is exempt from the SB3476 Enrolled - 94 - LRB103 34190 HLH 64013 b provisions of Section 3-55, and the exemption provided for under this item (15) applies for all periods beginning May 30, 1995, but no claim for credit or refund is allowed on or after January 1, 2008 (the effective date of Public Act 95-88) for such taxes paid during the period beginning May 30, 2000 and ending on January 1, 2008 (the effective date of Public Act 95-88).
(18) Beginning with taxable years ending on or after December 31, 1995 and ending with taxable years ending on or before December 31, 2004, personal property that is donated for disaster relief to be used in a State or federally declared disaster area in Illinois or bordering Illinois by a SB3476 Engrossed - 95 - LRB103 34190 HLH 64013 b manufacturer or retailer that is registered in this State to a corporation, society, association, foundation, or institution that has been issued a sales tax exemption identification number by the Department that assists victims of the disaster who reside within the declared disaster area.
(18) Beginning with taxable years ending on or after December 31, 1995 and ending with taxable years ending on or before December 31, 2004, personal property that is donated for disaster relief to be used in a State or federally declared disaster area in Illinois or bordering Illinois by a SB3476 Enrolled - 95 - LRB103 34190 HLH 64013 b manufacturer or retailer that is registered in this State to a corporation, society, association, foundation, or institution that has been issued a sales tax exemption identification number by the Department that assists victims of the disaster who reside within the declared disaster area.
(21) A motor vehicle, as that term is defined in Section 1-146 of the Illinois Vehicle Code, that is donated to a corporation, limited liability company, society, association, foundation, or institution that is determined by the SB3476 Engrossed - 96 - LRB103 34190 HLH 64013 b Department to be organized and operated exclusively for educational purposes.
(21) A motor vehicle, as that term is defined in Section 1-146 of the Illinois Vehicle Code, that is donated to a corporation, limited liability company, society, association, foundation, or institution that is determined by the SB3476 Enrolled - 96 - LRB103 34190 HLH 64013 b Department to be organized and operated exclusively for educational purposes.
This paragraph does not apply to fundraising events (i) for the benefit of private home instruction or (ii) for which the fundraising entity purchases the personal property sold at the events from another individual or entity that sold the property for the SB3476 Engrossed - 97 - LRB103 34190 HLH 64013 b purpose of resale by the fundraising entity and that profits from the sale to the fundraising entity.
This paragraph does not apply to fundraising events (i) for the benefit of private home instruction or (ii) for which the fundraising entity purchases the personal property sold at the events from another individual or entity that sold the property for the SB3476 Enrolled - 97 - LRB103 34190 HLH 64013 b purpose of resale by the fundraising entity and that profits from the sale to the fundraising entity.
(25) Beginning on August 2, 2001 (the effective date of Public Act 92-227), personal property sold to a lessor who leases the property, under a lease of one year or longer SB3476 Engrossed - 98 - LRB103 34190 HLH 64013 b executed or in effect at the time of the purchase, to a governmental body that has been issued an active tax exemption identification number by the Department under Section 1g of the Retailers' Occupation Tax Act.
(25) Beginning on August 2, 2001 (the effective date of Public Act 92-227), personal property sold to a lessor who leases the property, under a lease of one year or longer SB3476 Enrolled - 98 - LRB103 34190 HLH 64013 b executed or in effect at the time of the purchase, to a governmental body that has been issued an active tax exemption identification number by the Department under Section 1g of the Retailers' Occupation Tax Act.
Taxpayers shall maintain all necessary books and records to substantiate the use and SB3476 Engrossed - 99 - LRB103 34190 HLH 64013 b consumption of all such tangible personal property outside of the State of Illinois.
Taxpayers shall maintain all necessary books and records to substantiate the use and SB3476 Enrolled - 99 - LRB103 34190 HLH 64013 b consumption of all such tangible personal property outside of the State of Illinois.
(29) Beginning January 1, 2010 and continuing through December 31, 2029, materials, parts, equipment, components, SB3476 Engrossed - 100 - LRB103 34190 HLH 64013 b and furnishings incorporated into or upon an aircraft as part of the modification, refurbishment, completion, replacement, repair, or maintenance of the aircraft.
(29) Beginning January 1, 2010 and continuing through December 31, 2029, materials, parts, equipment, components, SB3476 Enrolled - 100 - LRB103 34190 HLH 64013 b and furnishings incorporated into or upon an aircraft as part of the modification, refurbishment, completion, replacement, repair, or maintenance of the aircraft.
The exemption does not include aircraft operated by a commercial air carrier providing scheduled passenger air service pursuant to authority issued under Part 121 or Part SB3476 Engrossed - 101 - LRB103 34190 HLH 64013 b 129 of the Federal Aviation Regulations.
The exemption does not include aircraft operated by a commercial air carrier providing scheduled passenger air service pursuant to authority issued under Part 121 or Part SB3476 Enrolled - 101 - LRB103 34190 HLH 64013 b 129 of the Federal Aviation Regulations.
(32) Qualified tangible personal property used in the SB3476 Engrossed - 102 - LRB103 34190 HLH 64013 b construction or operation of a data center that has been granted a certificate of exemption by the Department of Commerce and Economic Opportunity, whether that tangible personal property is purchased by the owner, operator, or tenant of the data center or by a contractor or subcontractor of the owner, operator, or tenant.
(32) Qualified tangible personal property used in the SB3476 Enrolled - 102 - LRB103 34190 HLH 64013 b construction or operation of a data center that has been granted a certificate of exemption by the Department of Commerce and Economic Opportunity, whether that tangible personal property is purchased by the owner, operator, or tenant of the data center or by a contractor or subcontractor of the owner, operator, or tenant.
mechanical systems and SB3476 Engrossed - 103 - LRB103 34190 HLH 64013 b equipment;
mechanical systems and SB3476 Enrolled - 103 - LRB103 34190 HLH 64013 b equipment;
SB3476 Engrossed - 104 - LRB103 34190 HLH 64013 b (33) Beginning July 1, 2022, breast pumps, breast pump collection and storage supplies, and breast pump kits.
SB3476 Enrolled - 104 - LRB103 34190 HLH 64013 b (33) Beginning July 1, 2022, breast pumps, breast pump collection and storage supplies, and breast pump kits.
(2) breast pump travel bags SB3476 Engrossed - 105 - LRB103 34190 HLH 64013 b and other similar carrying accessories, including ice packs, labels, and other similar products;
(2) breast pump travel bags SB3476 Enrolled - 105 - LRB103 34190 HLH 64013 b and other similar carrying accessories, including ice packs, labels, and other similar products;
revised 9-19-23.) SB3476 Engrossed - 106 - LRB103 34190 HLH 64013 b (Text of Section after amendment by P.A.
revised 9-19-23.) SB3476 Enrolled - 106 - LRB103 34190 HLH 64013 b (Text of Section after amendment by P.A.
On and after July 1, 2001 (the effective date of Public Act 92-35), however, an entity otherwise eligible for this exemption shall not make tax-free SB3476 Engrossed - 107 - LRB103 34190 HLH 64013 b purchases unless it has an active identification number issued by the Department.
On and after July 1, 2001 (the effective date of Public Act 92-35), however, an entity otherwise eligible for this exemption shall not make tax-free SB3476 Enrolled - 107 - LRB103 34190 HLH 64013 b purchases unless it has an active identification number issued by the Department.
(7) Farm machinery and equipment, both new and used, including that manufactured on special order, certified by the purchaser to be used primarily for production agriculture or State or federal agricultural programs, including individual replacement parts for the machinery and equipment, including SB3476 Engrossed - 108 - LRB103 34190 HLH 64013 b machinery and equipment purchased for lease, and including implements of husbandry defined in Section 1-130 of the Illinois Vehicle Code, farm machinery and agricultural chemical and fertilizer spreaders, and nurse wagons required to be registered under Section 3-809 of the Illinois Vehicle Code, but excluding other motor vehicles required to be registered under the Illinois Vehicle Code.
(7) Farm machinery and equipment, both new and used, including that manufactured on special order, certified by the purchaser to be used primarily for production agriculture or State or federal agricultural programs, including individual replacement parts for the machinery and equipment, including SB3476 Enrolled - 108 - LRB103 34190 HLH 64013 b machinery and equipment purchased for lease, and including implements of husbandry defined in Section 1-130 of the Illinois Vehicle Code, farm machinery and agricultural chemical and fertilizer spreaders, and nurse wagons required to be registered under Section 3-809 of the Illinois Vehicle Code, but excluding other motor vehicles required to be registered under the Illinois Vehicle Code.
Farm machinery and equipment also includes computers, sensors, software, and related equipment used primarily in the computer-assisted operation of production agriculture facilities, equipment, and activities such as, but not limited SB3476 Engrossed - 109 - LRB103 34190 HLH 64013 b to, the collection, monitoring, and correlation of animal and crop data for the purpose of formulating animal diets and agricultural chemicals.
Farm machinery and equipment also includes computers, sensors, software, and related equipment used primarily in the computer-assisted operation of production agriculture facilities, equipment, and activities such as, but not limited SB3476 Enrolled - 109 - LRB103 34190 HLH 64013 b to, the collection, monitoring, and correlation of animal and crop data for the purpose of formulating animal diets and agricultural chemicals.
(9) Proceeds of mandatory service charges separately SB3476 Engrossed - 110 - LRB103 34190 HLH 64013 b stated on customers' bills for the purchase and consumption of food and beverages, to the extent that the proceeds of the service charge are in fact turned over as tips or as a substitute for tips to the employees who participate directly in preparing, serving, hosting or cleaning up the food or beverage function with respect to which the service charge is imposed.
(9) Proceeds of mandatory service charges separately SB3476 Enrolled - 110 - LRB103 34190 HLH 64013 b stated on customers' bills for the purchase and consumption of food and beverages, to the extent that the proceeds of the service charge are in fact turned over as tips or as a substitute for tips to the employees who participate directly in preparing, serving, hosting or cleaning up the food or beverage function with respect to which the service charge is imposed.
(12) Until July 1, 2028, coal and aggregate exploration, mining, off-highway hauling, processing, maintenance, and reclamation equipment, including replacement parts and equipment, and including equipment purchased for lease, but SB3476 Engrossed - 111 - LRB103 34190 HLH 64013 b excluding motor vehicles required to be registered under the Illinois Vehicle Code.
(12) Until July 1, 2028, coal and aggregate exploration, mining, off-highway hauling, processing, maintenance, and reclamation equipment, including replacement parts and equipment, and including equipment purchased for lease, but SB3476 Enrolled - 111 - LRB103 34190 HLH 64013 b excluding motor vehicles required to be registered under the Illinois Vehicle Code.
(15) Horses, or interests in horses, registered with and meeting the requirements of any of the Arabian Horse Club Registry of America, Appaloosa Horse Club, American Quarter Horse Association, United States Trotting Association, or SB3476 Engrossed - 112 - LRB103 34190 HLH 64013 b Jockey Club, as appropriate, used for purposes of breeding or racing for prizes.
(15) Horses, or interests in horses, registered with and meeting the requirements of any of the Arabian Horse Club Registry of America, Appaloosa Horse Club, American Quarter Horse Association, United States Trotting Association, or SB3476 Enrolled - 112 - LRB103 34190 HLH 64013 b Jockey Club, as appropriate, used for purposes of breeding or racing for prizes.
(18) Beginning with taxable years ending on or after December 31, 1995 and ending with taxable years ending on or before December 31, 2004, personal property that is donated SB3476 Engrossed - 113 - LRB103 34190 HLH 64013 b for disaster relief to be used in a State or federally declared disaster area in Illinois or bordering Illinois by a manufacturer or retailer that is registered in this State to a corporation, society, association, foundation, or institution that has been issued a sales tax exemption identification number by the Department that assists victims of the disaster who reside within the declared disaster area.
(18) Beginning with taxable years ending on or after December 31, 1995 and ending with taxable years ending on or before December 31, 2004, personal property that is donated SB3476 Enrolled - 113 - LRB103 34190 HLH 64013 b for disaster relief to be used in a State or federally declared disaster area in Illinois or bordering Illinois by a manufacturer or retailer that is registered in this State to a corporation, society, association, foundation, or institution that has been issued a sales tax exemption identification number by the Department that assists victims of the disaster who reside within the declared disaster area.
(21) A motor vehicle, as that term is defined in Section 1-146 of the Illinois Vehicle Code, that is donated to a SB3476 Engrossed - 114 - LRB103 34190 HLH 64013 b corporation, limited liability company, society, association, foundation, or institution that is determined by the Department to be organized and operated exclusively for educational purposes.
(21) A motor vehicle, as that term is defined in Section 1-146 of the Illinois Vehicle Code, that is donated to a SB3476 Enrolled - 114 - LRB103 34190 HLH 64013 b corporation, limited liability company, society, association, foundation, or institution that is determined by the Department to be organized and operated exclusively for educational purposes.
This paragraph does not apply to fundraising events (i) for the benefit of private home instruction or (ii) for which the fundraising SB3476 Engrossed - 115 - LRB103 34190 HLH 64013 b entity purchases the personal property sold at the events from another individual or entity that sold the property for the purpose of resale by the fundraising entity and that profits from the sale to the fundraising entity.
This paragraph does not apply to fundraising events (i) for the benefit of private home instruction or (ii) for which the fundraising SB3476 Enrolled - 115 - LRB103 34190 HLH 64013 b entity purchases the personal property sold at the events from another individual or entity that sold the property for the purpose of resale by the fundraising entity and that profits from the sale to the fundraising entity.
(25) Beginning on August 2, 2001 (the effective date of SB3476 Engrossed - 116 - LRB103 34190 HLH 64013 b Public Act 92-227), personal property sold to a lessor who leases the property, under a lease of one year or longer executed or in effect at the time of the purchase, to a governmental body that has been issued an active tax exemption identification number by the Department under Section 1g of the Retailers' Occupation Tax Act.
(25) Beginning on August 2, 2001 (the effective date of SB3476 Enrolled - 116 - LRB103 34190 HLH 64013 b Public Act 92-227), personal property sold to a lessor who leases the property, under a lease of one year or longer executed or in effect at the time of the purchase, to a governmental body that has been issued an active tax exemption identification number by the Department under Section 1g of the Retailers' Occupation Tax Act.
The permit issued under this paragraph (26) shall authorize the holder, to the extent and in the manner specified in the rules adopted under this Act, to purchase tangible personal property from a retailer exempt SB3476 Engrossed - 117 - LRB103 34190 HLH 64013 b from the taxes imposed by this Act.
The permit issued under this paragraph (26) shall authorize the holder, to the extent and in the manner specified in the rules adopted under this Act, to purchase tangible personal property from a retailer exempt SB3476 Enrolled - 117 - LRB103 34190 HLH 64013 b from the taxes imposed by this Act.
SB3476 Engrossed - 118 - LRB103 34190 HLH 64013 b (29) Beginning January 1, 2010 and continuing through December 31, 2029, materials, parts, equipment, components, and furnishings incorporated into or upon an aircraft as part of the modification, refurbishment, completion, replacement, repair, or maintenance of the aircraft.
SB3476 Enrolled - 118 - LRB103 34190 HLH 64013 b (29) Beginning January 1, 2010 and continuing through December 31, 2029, materials, parts, equipment, components, and furnishings incorporated into or upon an aircraft as part of the modification, refurbishment, completion, replacement, repair, or maintenance of the aircraft.
The exemption does not include aircraft operated by a SB3476 Engrossed - 119 - LRB103 34190 HLH 64013 b commercial air carrier providing scheduled passenger air service pursuant to authority issued under Part 121 or Part 129 of the Federal Aviation Regulations.
The exemption does not include aircraft operated by a SB3476 Enrolled - 119 - LRB103 34190 HLH 64013 b commercial air carrier providing scheduled passenger air service pursuant to authority issued under Part 121 or Part 129 of the Federal Aviation Regulations.
This SB3476 Engrossed - 120 - LRB103 34190 HLH 64013 b paragraph is exempt from the provisions of Section 3-55.
This SB3476 Enrolled - 120 - LRB103 34190 HLH 64013 b paragraph is exempt from the provisions of Section 3-55.
SB3476 Engrossed - 121 - LRB103 34190 HLH 64013 b electrical systems and equipment;
SB3476 Enrolled - 121 - LRB103 34190 HLH 64013 b electrical systems and equipment;
SB3476 Engrossed - 122 - LRB103 34190 HLH 64013 b This item (32) is exempt from the provisions of Section 3-55.
SB3476 Enrolled - 122 - LRB103 34190 HLH 64013 b This item (32) is exempt from the provisions of Section 3-55.
"Breast pump collection and storage supplies" does not SB3476 Engrossed - 123 - LRB103 34190 HLH 64013 b include:
"Breast pump collection and storage supplies" does not SB3476 Enrolled - 123 - LRB103 34190 HLH 64013 b include:
(35) Beginning on January 1, 2024, tangible personal property purchased by an active duty member of the armed forces of the United States who presents valid military identification and purchases the property using a form of SB3476 Engrossed - 124 - LRB103 34190 HLH 64013 b payment where the federal government is the payor.
(35) Beginning on January 1, 2024, tangible personal property purchased by an active duty member of the armed forces of the United States who presents valid military identification and purchases the property using a form of SB3476 Enrolled - 124 - LRB103 34190 HLH 64013 b payment where the federal government is the payor.
(35 ILCS 120/2-5) SB3476 Engrossed - 125 - LRB103 34190 HLH 64013 b (Text of Section before amendment by P.A.
(35 ILCS 120/2-5) SB3476 Enrolled - 125 - LRB103 34190 HLH 64013 b (Text of Section before amendment by P.A.
SB3476 Engrossed - 126 - LRB103 34190 HLH 64013 b Farm machinery and equipment shall include precision farming equipment that is installed or purchased to be installed on farm machinery and equipment including, but not limited to, tractors, harvesters, sprayers, planters, seeders, or spreaders.
SB3476 Enrolled - 126 - LRB103 34190 HLH 64013 b Farm machinery and equipment shall include precision farming equipment that is installed or purchased to be installed on farm machinery and equipment including, but not limited to, tractors, harvesters, sprayers, planters, seeders, or spreaders.
(3) Until July 1, 2003, distillation machinery and equipment, sold as a unit or kit, assembled or installed by the retailer, certified by the user to be used only for the production of ethyl alcohol that will be used for consumption as motor fuel or as a component of motor fuel for the personal use of the user, and not subject to sale SB3476 Engrossed - 127 - LRB103 34190 HLH 64013 b or resale.
(3) Until July 1, 2003, distillation machinery and equipment, sold as a unit or kit, assembled or installed by the retailer, certified by the user to be used only for the production of ethyl alcohol that will be used for consumption as motor fuel or as a component of motor fuel for the personal use of the user, and not subject to sale SB3476 Enrolled - 127 - LRB103 34190 HLH 64013 b or resale.
(8) Personal property sold to an Illinois county fair association for use in conducting, operating, or promoting SB3476 Engrossed - 128 - LRB103 34190 HLH 64013 b the county fair.
(8) Personal property sold to an Illinois county fair association for use in conducting, operating, or promoting SB3476 Enrolled - 128 - LRB103 34190 HLH 64013 b the county fair.
(11) Personal property sold to a governmental body, to a corporation, society, association, foundation, or institution organized and operated exclusively for SB3476 Engrossed - 129 - LRB103 34190 HLH 64013 b charitable, religious, or educational purposes, or to a not-for-profit corporation, society, association, foundation, institution, or organization that has no compensated officers or employees and that is organized and operated primarily for the recreation of persons 55 years of age or older.
(11) Personal property sold to a governmental body, to a corporation, society, association, foundation, or institution organized and operated exclusively for SB3476 Enrolled - 129 - LRB103 34190 HLH 64013 b charitable, religious, or educational purposes, or to a not-for-profit corporation, society, association, foundation, institution, or organization that has no compensated officers or employees and that is organized and operated primarily for the recreation of persons 55 years of age or older.
Through June 30, 2005, this exemption applies to repair and replacement parts added after the initial purchase of SB3476 Engrossed - 130 - LRB103 34190 HLH 64013 b such a motor vehicle if that motor vehicle is used in a manner that would qualify for the rolling stock exemption otherwise provided for in this Act.
Through June 30, 2005, this exemption applies to repair and replacement parts added after the initial purchase of SB3476 Enrolled - 130 - LRB103 34190 HLH 64013 b such a motor vehicle if that motor vehicle is used in a manner that would qualify for the rolling stock exemption otherwise provided for in this Act.
(14) Machinery and equipment that will be used by the purchaser, or a lessee of the purchaser, primarily in the process of manufacturing or assembling tangible personal property for wholesale or retail sale or lease, whether the sale or lease is made directly by the manufacturer or by some other person, whether the materials used in the process are owned by the manufacturer or some other person, or whether the sale or lease is made apart from or as an incident to the seller's engaging in the service occupation of producing machines, tools, dies, jigs, patterns, gauges, or other similar items of no commercial SB3476 Engrossed - 131 - LRB103 34190 HLH 64013 b value on special order for a particular purchaser.
(14) Machinery and equipment that will be used by the purchaser, or a lessee of the purchaser, primarily in the process of manufacturing or assembling tangible personal property for wholesale or retail sale or lease, whether the sale or lease is made directly by the manufacturer or by some other person, whether the materials used in the process are owned by the manufacturer or some other person, or whether the sale or lease is made apart from or as an incident to the seller's engaging in the service occupation of producing machines, tools, dies, jigs, patterns, gauges, or other similar items of no commercial SB3476 Enrolled - 131 - LRB103 34190 HLH 64013 b value on special order for a particular purchaser.
This paragraph is exempt from the provisions SB3476 Engrossed - 132 - LRB103 34190 HLH 64013 b of Section 2-70.
This paragraph is exempt from the provisions SB3476 Enrolled - 132 - LRB103 34190 HLH 64013 b of Section 2-70.
(20) Photoprocessing machinery and equipment, including repair and replacement parts, both new and used, including that manufactured on special order, certified by SB3476 Engrossed - 133 - LRB103 34190 HLH 64013 b the purchaser to be used primarily for photoprocessing, and including photoprocessing machinery and equipment purchased for lease.
(20) Photoprocessing machinery and equipment, including repair and replacement parts, both new and used, including that manufactured on special order, certified by SB3476 Enrolled - 133 - LRB103 34190 HLH 64013 b the purchaser to be used primarily for photoprocessing, and including photoprocessing machinery and equipment purchased for lease.
Beginning July 1, 2013, fuel and petroleum products sold to or used by an air carrier, certified by the carrier to be used for consumption, shipment, or storage in the conduct of its business as an air common carrier, for a SB3476 Engrossed - 134 - LRB103 34190 HLH 64013 b flight that (i) is engaged in foreign trade or is engaged in trade between the United States and any of its possessions and (ii) transports at least one individual or package for hire from the city of origination to the city of final destination on the same aircraft, without regard to a change in the flight number of that aircraft.
Beginning July 1, 2013, fuel and petroleum products sold to or used by an air carrier, certified by the carrier to be used for consumption, shipment, or storage in the conduct of its business as an air common carrier, for a SB3476 Enrolled - 134 - LRB103 34190 HLH 64013 b flight that (i) is engaged in foreign trade or is engaged in trade between the United States and any of its possessions and (ii) transports at least one individual or package for hire from the city of origination to the city of final destination on the same aircraft, without regard to a change in the flight number of that aircraft.
The issuance of the drive-away permit or having the SB3476 Engrossed - 135 - LRB103 34190 HLH 64013 b out-of-state registration plates to be transferred is prima facie evidence that the motor vehicle will not be titled in this State.
The issuance of the drive-away permit or having the SB3476 Enrolled - 135 - LRB103 34190 HLH 64013 b out-of-state registration plates to be transferred is prima facie evidence that the motor vehicle will not be titled in this State.
Nothing in this item shall be construed to require the removal of the vehicle from this state SB3476 Engrossed - 136 - LRB103 34190 HLH 64013 b following the filing of an intent to title the vehicle in the purchaser's state of residence if the purchaser titles the vehicle in his or her state of residence within 30 days after the date of sale.
Nothing in this item shall be construed to require the removal of the vehicle from this state SB3476 Enrolled - 136 - LRB103 34190 HLH 64013 b following the filing of an intent to title the vehicle in the purchaser's state of residence if the purchaser titles the vehicle in his or her state of residence within 30 days after the date of sale.
The certificate must also include the name and address of SB3476 Engrossed - 137 - LRB103 34190 HLH 64013 b the purchaser, the address of the location where the aircraft is to be titled or registered, the address of the primary physical location of the aircraft, and other information that the Department may reasonably require.
The certificate must also include the name and address of SB3476 Enrolled - 137 - LRB103 34190 HLH 64013 b the purchaser, the address of the location where the aircraft is to be titled or registered, the address of the primary physical location of the aircraft, and other information that the Department may reasonably require.
This item (27) SB3476 Engrossed - 138 - LRB103 34190 HLH 64013 b is exempt from the provisions of Section 2-70, and the exemption provided for under this item (27) applies for all periods beginning May 30, 1995, but no claim for credit or refund is allowed on or after January 1, 2008 (the effective date of Public Act 95-88) for such taxes paid during the period beginning May 30, 2000 and ending on January 1, 2008 (the effective date of Public Act 95-88).
This item (27) SB3476 Enrolled - 138 - LRB103 34190 HLH 64013 b is exempt from the provisions of Section 2-70, and the exemption provided for under this item (27) applies for all periods beginning May 30, 1995, but no claim for credit or refund is allowed on or after January 1, 2008 (the effective date of Public Act 95-88) for such taxes paid during the period beginning May 30, 2000 and ending on January 1, 2008 (the effective date of Public Act 95-88).
(30) Beginning with taxable years ending on or after December 31, 1995 and ending with taxable years ending on or before December 31, 2004, personal property that is donated for disaster relief to be used in a State or SB3476 Engrossed - 139 - LRB103 34190 HLH 64013 b federally declared disaster area in Illinois or bordering Illinois by a manufacturer or retailer that is registered in this State to a corporation, society, association, foundation, or institution that has been issued a sales tax exemption identification number by the Department that assists victims of the disaster who reside within the declared disaster area.
(30) Beginning with taxable years ending on or after December 31, 1995 and ending with taxable years ending on or before December 31, 2004, personal property that is donated for disaster relief to be used in a State or SB3476 Enrolled - 139 - LRB103 34190 HLH 64013 b federally declared disaster area in Illinois or bordering Illinois by a manufacturer or retailer that is registered in this State to a corporation, society, association, foundation, or institution that has been issued a sales tax exemption identification number by the Department that assists victims of the disaster who reside within the declared disaster area.
(33) A motor vehicle, as that term is defined in Section 1-146 of the Illinois Vehicle Code, that is SB3476 Engrossed - 140 - LRB103 34190 HLH 64013 b donated to a corporation, limited liability company, society, association, foundation, or institution that is determined by the Department to be organized and operated exclusively for educational purposes.
(33) A motor vehicle, as that term is defined in Section 1-146 of the Illinois Vehicle Code, that is SB3476 Enrolled - 140 - LRB103 34190 HLH 64013 b donated to a corporation, limited liability company, society, association, foundation, or institution that is determined by the Department to be organized and operated exclusively for educational purposes.
This paragraph does not apply to SB3476 Engrossed - 141 - LRB103 34190 HLH 64013 b fundraising events (i) for the benefit of private home instruction or (ii) for which the fundraising entity purchases the personal property sold at the events from another individual or entity that sold the property for the purpose of resale by the fundraising entity and that profits from the sale to the fundraising entity.
This paragraph does not apply to SB3476 Enrolled - 141 - LRB103 34190 HLH 64013 b fundraising events (i) for the benefit of private home instruction or (ii) for which the fundraising entity purchases the personal property sold at the events from another individual or entity that sold the property for the purpose of resale by the fundraising entity and that profits from the sale to the fundraising entity.
(35-5) Beginning August 23, 2001 and through June 30, 2016, food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks, and food that has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances, and insulin, urine testing materials, syringes, and needles used by diabetics, for human use, when purchased for use SB3476 Engrossed - 142 - LRB103 34190 HLH 64013 b by a person receiving medical assistance under Article V of the Illinois Public Aid Code who resides in a licensed long-term care facility, as defined in the Nursing Home Care Act, or a licensed facility as defined in the ID/DD Community Care Act, the MC/DD Act, or the Specialized Mental Health Rehabilitation Act of 2013.
(35-5) Beginning August 23, 2001 and through June 30, 2016, food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks, and food that has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances, and insulin, urine testing materials, syringes, and needles used by diabetics, for human use, when purchased for use SB3476 Enrolled - 142 - LRB103 34190 HLH 64013 b by a person receiving medical assistance under Article V of the Illinois Public Aid Code who resides in a licensed long-term care facility, as defined in the Nursing Home Care Act, or a licensed facility as defined in the ID/DD Community Care Act, the MC/DD Act, or the Specialized Mental Health Rehabilitation Act of 2013.
(38) Beginning on January 1, 2002 and through June 30, 2016, tangible personal property purchased from an Illinois retailer by a taxpayer engaged in centralized SB3476 Engrossed - 143 - LRB103 34190 HLH 64013 b purchasing activities in Illinois who will, upon receipt of the property in Illinois, temporarily store the property in Illinois (i) for the purpose of subsequently transporting it outside this State for use or consumption thereafter solely outside this State or (ii) for the purpose of being processed, fabricated, or manufactured into, attached to, or incorporated into other tangible personal property to be transported outside this State and thereafter used or consumed solely outside this State.
(38) Beginning on January 1, 2002 and through June 30, 2016, tangible personal property purchased from an Illinois retailer by a taxpayer engaged in centralized SB3476 Enrolled - 143 - LRB103 34190 HLH 64013 b purchasing activities in Illinois who will, upon receipt of the property in Illinois, temporarily store the property in Illinois (i) for the purpose of subsequently transporting it outside this State for use or consumption thereafter solely outside this State or (ii) for the purpose of being processed, fabricated, or manufactured into, attached to, or incorporated into other tangible personal property to be transported outside this State and thereafter used or consumed solely outside this State.
(39) Beginning January 1, 2008, tangible personal property used in the construction or maintenance of a community water supply, as defined under Section 3.145 of the Environmental Protection Act, that is operated by a not-for-profit corporation that holds a valid water supply SB3476 Engrossed - 144 - LRB103 34190 HLH 64013 b permit issued under Title IV of the Environmental Protection Act.
(39) Beginning January 1, 2008, tangible personal property used in the construction or maintenance of a community water supply, as defined under Section 3.145 of the Environmental Protection Act, that is operated by a not-for-profit corporation that holds a valid water supply SB3476 Enrolled - 144 - LRB103 34190 HLH 64013 b permit issued under Title IV of the Environmental Protection Act.
Beginning January 1, 2010 and continuing through December 31, 2023, this exemption applies only to the sale of qualifying tangible personal property to persons who modify, refurbish, complete, replace, or maintain an aircraft and who (i) hold an Air Agency Certificate and are empowered to operate an approved repair station by the SB3476 Engrossed - 145 - LRB103 34190 HLH 64013 b Federal Aviation Administration, (ii) have a Class IV Rating, and (iii) conduct operations in accordance with Part 145 of the Federal Aviation Regulations.
Beginning January 1, 2010 and continuing through December 31, 2023, this exemption applies only to the sale of qualifying tangible personal property to persons who modify, refurbish, complete, replace, or maintain an aircraft and who (i) hold an Air Agency Certificate and are empowered to operate an approved repair station by the SB3476 Enrolled - 145 - LRB103 34190 HLH 64013 b Federal Aviation Administration, (ii) have a Class IV Rating, and (iii) conduct operations in accordance with Part 145 of the Federal Aviation Regulations.
however, no claim for credit or refund is allowed for taxes paid as a result of the SB3476 Engrossed - 146 - LRB103 34190 HLH 64013 b disallowance of this exemption on or after January 1, 2015 and prior to February 5, 2020 (the effective date of Public Act 101-629).
however, no claim for credit or refund is allowed for taxes paid as a result of the SB3476 Enrolled - 146 - LRB103 34190 HLH 64013 b disallowance of this exemption on or after January 1, 2015 and prior to February 5, 2020 (the effective date of Public Act 101-629).
The purchaser must certify that the item is purchased to be rented subject to a rental-purchase rental purchase agreement, as defined in the Rental-Purchase Rental Purchase Agreement Act, and provide proof of registration under the Rental SB3476 Engrossed - 147 - LRB103 34190 HLH 64013 b Purchase Agreement Occupation and Use Tax Act.
The purchaser must certify that the item is purchased to be rented subject to a rental-purchase rental purchase agreement, as defined in the Rental-Purchase Rental Purchase Agreement Act, and provide proof of registration under the Rental SB3476 Enrolled - 147 - LRB103 34190 HLH 64013 b Purchase Agreement Occupation and Use Tax Act.
"Data center" means a building or a series of buildings rehabilitated or constructed to house SB3476 Engrossed - 148 - LRB103 34190 HLH 64013 b working servers in one physical location or multiple sites within the State of Illinois.
"Data center" means a building or a series of buildings rehabilitated or constructed to house SB3476 Enrolled - 148 - LRB103 34190 HLH 64013 b working servers in one physical location or multiple sites within the State of Illinois.
To SB3476 Engrossed - 149 - LRB103 34190 HLH 64013 b document the exemption allowed under this Section, the retailer must obtain from the purchaser a copy of the certificate of eligibility issued by the Department of Commerce and Economic Opportunity.
To SB3476 Enrolled - 149 - LRB103 34190 HLH 64013 b document the exemption allowed under this Section, the retailer must obtain from the purchaser a copy of the certificate of eligibility issued by the Department of Commerce and Economic Opportunity.
This item (46) is exempt from the provisions of Section SB3476 Engrossed - 150 - LRB103 34190 HLH 64013 b 2-70.
This item (46) is exempt from the provisions of Section SB3476 Enrolled - 150 - LRB103 34190 HLH 64013 b 2-70.
(4) nursing bras, bra pads, breast SB3476 Engrossed - 151 - LRB103 34190 HLH 64013 b shells, and other similar products;
(4) nursing bras, bra pads, breast SB3476 Enrolled - 151 - LRB103 34190 HLH 64013 b shells, and other similar products;
Gross receipts from proceeds from SB3476 Engrossed - 152 - LRB103 34190 HLH 64013 b the sale of the following tangible personal property are exempt from the tax imposed by this Act:
Gross receipts from proceeds from SB3476 Enrolled - 152 - LRB103 34190 HLH 64013 b the sale of the following tangible personal property are exempt from the tax imposed by this Act:
Farm machinery and equipment shall include precision farming equipment that is installed or purchased to be SB3476 Engrossed - 153 - LRB103 34190 HLH 64013 b installed on farm machinery and equipment including, but not limited to, tractors, harvesters, sprayers, planters, seeders, or spreaders.
Farm machinery and equipment shall include precision farming equipment that is installed or purchased to be SB3476 Enrolled - 153 - LRB103 34190 HLH 64013 b installed on farm machinery and equipment including, but not limited to, tractors, harvesters, sprayers, planters, seeders, or spreaders.
(4) Until July 1, 2003 and beginning again September SB3476 Engrossed - 154 - LRB103 34190 HLH 64013 b 1, 2004 through August 30, 2014, graphic arts machinery and equipment, including repair and replacement parts, both new and used, and including that manufactured on special order or purchased for lease, certified by the purchaser to be used primarily for graphic arts production.
(4) Until July 1, 2003 and beginning again September SB3476 Enrolled - 154 - LRB103 34190 HLH 64013 b 1, 2004 through August 30, 2014, graphic arts machinery and equipment, including repair and replacement parts, both new and used, and including that manufactured on special order or purchased for lease, certified by the purchaser to be used primarily for graphic arts production.
(9) Personal property sold to a not-for-profit arts or SB3476 Engrossed - 155 - LRB103 34190 HLH 64013 b cultural organization that establishes, by proof required by the Department by rule, that it has received an exemption under Section 501(c)(3) of the Internal Revenue Code and that is organized and operated primarily for the presentation or support of arts or cultural programming, activities, or services.
(9) Personal property sold to a not-for-profit arts or SB3476 Enrolled - 155 - LRB103 34190 HLH 64013 b cultural organization that establishes, by proof required by the Department by rule, that it has received an exemption under Section 501(c)(3) of the Internal Revenue Code and that is organized and operated primarily for the presentation or support of arts or cultural programming, activities, or services.
(11) Except as otherwise provided in this Section, personal property sold to a governmental body, to a corporation, society, association, foundation, or institution organized and operated exclusively for charitable, religious, or educational purposes, or to a SB3476 Engrossed - 156 - LRB103 34190 HLH 64013 b not-for-profit corporation, society, association, foundation, institution, or organization that has no compensated officers or employees and that is organized and operated primarily for the recreation of persons 55 years of age or older.
(11) Except as otherwise provided in this Section, personal property sold to a governmental body, to a corporation, society, association, foundation, or institution organized and operated exclusively for charitable, religious, or educational purposes, or to a SB3476 Enrolled - 156 - LRB103 34190 HLH 64013 b not-for-profit corporation, society, association, foundation, institution, or organization that has no compensated officers or employees and that is organized and operated primarily for the recreation of persons 55 years of age or older.
Through June 30, 2005, this exemption applies to repair and replacement parts added after the initial purchase of such a motor vehicle if that motor vehicle is used in a SB3476 Engrossed - 157 - LRB103 34190 HLH 64013 b manner that would qualify for the rolling stock exemption otherwise provided for in this Act.
Through June 30, 2005, this exemption applies to repair and replacement parts added after the initial purchase of such a motor vehicle if that motor vehicle is used in a SB3476 Enrolled - 157 - LRB103 34190 HLH 64013 b manner that would qualify for the rolling stock exemption otherwise provided for in this Act.
The SB3476 Engrossed - 158 - LRB103 34190 HLH 64013 b exemption provided by this paragraph (14) does not include machinery and equipment used in (i) the generation of electricity for wholesale or retail sale;
The SB3476 Enrolled - 158 - LRB103 34190 HLH 64013 b exemption provided by this paragraph (14) does not include machinery and equipment used in (i) the generation of electricity for wholesale or retail sale;
SB3476 Engrossed - 159 - LRB103 34190 HLH 64013 b (17) Tangible personal property sold to a common carrier by rail or motor that receives the physical possession of the property in Illinois and that transports the property, or shares with another common carrier in the transportation of the property, out of Illinois on a standard uniform bill of lading showing the seller of the property as the shipper or consignor of the property to a destination outside Illinois, for use outside Illinois.
SB3476 Enrolled - 159 - LRB103 34190 HLH 64013 b (17) Tangible personal property sold to a common carrier by rail or motor that receives the physical possession of the property in Illinois and that transports the property, or shares with another common carrier in the transportation of the property, out of Illinois on a standard uniform bill of lading showing the seller of the property as the shipper or consignor of the property to a destination outside Illinois, for use outside Illinois.
(20) Photoprocessing machinery and equipment, including repair and replacement parts, both new and used, including that manufactured on special order, certified by the purchaser to be used primarily for photoprocessing, SB3476 Engrossed - 160 - LRB103 34190 HLH 64013 b and including photoprocessing machinery and equipment purchased for lease.
(20) Photoprocessing machinery and equipment, including repair and replacement parts, both new and used, including that manufactured on special order, certified by the purchaser to be used primarily for photoprocessing, SB3476 Enrolled - 160 - LRB103 34190 HLH 64013 b and including photoprocessing machinery and equipment purchased for lease.
Beginning July 1, 2013, fuel and petroleum products sold to or used by an air carrier, certified by the carrier to be used for consumption, shipment, or storage in the conduct of its business as an air common carrier, for a flight that (i) is engaged in foreign trade or is engaged SB3476 Engrossed - 161 - LRB103 34190 HLH 64013 b in trade between the United States and any of its possessions and (ii) transports at least one individual or package for hire from the city of origination to the city of final destination on the same aircraft, without regard to a change in the flight number of that aircraft.
Beginning July 1, 2013, fuel and petroleum products sold to or used by an air carrier, certified by the carrier to be used for consumption, shipment, or storage in the conduct of its business as an air common carrier, for a flight that (i) is engaged in foreign trade or is engaged SB3476 Enrolled - 161 - LRB103 34190 HLH 64013 b in trade between the United States and any of its possessions and (ii) transports at least one individual or package for hire from the city of origination to the city of final destination on the same aircraft, without regard to a change in the flight number of that aircraft.
The issuance of the drive-away permit or having the out-of-state registration plates to be transferred is SB3476 Engrossed - 162 - LRB103 34190 HLH 64013 b prima facie evidence that the motor vehicle will not be titled in this State.
The issuance of the drive-away permit or having the out-of-state registration plates to be transferred is SB3476 Enrolled - 162 - LRB103 34190 HLH 64013 b prima facie evidence that the motor vehicle will not be titled in this State.
Nothing in this item shall be construed to require the removal of the vehicle from this state following the filing of an intent to title the vehicle in SB3476 Engrossed - 163 - LRB103 34190 HLH 64013 b the purchaser's state of residence if the purchaser titles the vehicle in his or her state of residence within 30 days after the date of sale.
Nothing in this item shall be construed to require the removal of the vehicle from this state following the filing of an intent to title the vehicle in SB3476 Enrolled - 163 - LRB103 34190 HLH 64013 b the purchaser's state of residence if the purchaser titles the vehicle in his or her state of residence within 30 days after the date of sale.
The certificate must also include the name and address of the purchaser, the address of the location where the SB3476 Engrossed - 164 - LRB103 34190 HLH 64013 b aircraft is to be titled or registered, the address of the primary physical location of the aircraft, and other information that the Department may reasonably require.
The certificate must also include the name and address of the purchaser, the address of the location where the SB3476 Enrolled - 164 - LRB103 34190 HLH 64013 b aircraft is to be titled or registered, the address of the primary physical location of the aircraft, and other information that the Department may reasonably require.
This item (27) is exempt from the provisions of Section 2-70, and the SB3476 Engrossed - 165 - LRB103 34190 HLH 64013 b exemption provided for under this item (27) applies for all periods beginning May 30, 1995, but no claim for credit or refund is allowed on or after January 1, 2008 (the effective date of Public Act 95-88) for such taxes paid during the period beginning May 30, 2000 and ending on January 1, 2008 (the effective date of Public Act 95-88).
This item (27) is exempt from the provisions of Section 2-70, and the SB3476 Enrolled - 165 - LRB103 34190 HLH 64013 b exemption provided for under this item (27) applies for all periods beginning May 30, 1995, but no claim for credit or refund is allowed on or after January 1, 2008 (the effective date of Public Act 95-88) for such taxes paid during the period beginning May 30, 2000 and ending on January 1, 2008 (the effective date of Public Act 95-88).
(30) Beginning with taxable years ending on or after December 31, 1995 and ending with taxable years ending on or before December 31, 2004, personal property that is donated for disaster relief to be used in a State or federally declared disaster area in Illinois or bordering SB3476 Engrossed - 166 - LRB103 34190 HLH 64013 b Illinois by a manufacturer or retailer that is registered in this State to a corporation, society, association, foundation, or institution that has been issued a sales tax exemption identification number by the Department that assists victims of the disaster who reside within the declared disaster area.
(30) Beginning with taxable years ending on or after December 31, 1995 and ending with taxable years ending on or before December 31, 2004, personal property that is donated for disaster relief to be used in a State or federally declared disaster area in Illinois or bordering SB3476 Enrolled - 166 - LRB103 34190 HLH 64013 b Illinois by a manufacturer or retailer that is registered in this State to a corporation, society, association, foundation, or institution that has been issued a sales tax exemption identification number by the Department that assists victims of the disaster who reside within the declared disaster area.
(33) A motor vehicle, as that term is defined in Section 1-146 of the Illinois Vehicle Code, that is donated to a corporation, limited liability company, SB3476 Engrossed - 167 - LRB103 34190 HLH 64013 b society, association, foundation, or institution that is determined by the Department to be organized and operated exclusively for educational purposes.
(33) A motor vehicle, as that term is defined in Section 1-146 of the Illinois Vehicle Code, that is donated to a corporation, limited liability company, SB3476 Enrolled - 167 - LRB103 34190 HLH 64013 b society, association, foundation, or institution that is determined by the Department to be organized and operated exclusively for educational purposes.
This paragraph does not apply to fundraising events (i) for the benefit of private home SB3476 Engrossed - 168 - LRB103 34190 HLH 64013 b instruction or (ii) for which the fundraising entity purchases the personal property sold at the events from another individual or entity that sold the property for the purpose of resale by the fundraising entity and that profits from the sale to the fundraising entity.
This paragraph does not apply to fundraising events (i) for the benefit of private home SB3476 Enrolled - 168 - LRB103 34190 HLH 64013 b instruction or (ii) for which the fundraising entity purchases the personal property sold at the events from another individual or entity that sold the property for the purpose of resale by the fundraising entity and that profits from the sale to the fundraising entity.
(35-5) Beginning August 23, 2001 and through June 30, 2016, food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks, and food that has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances, and insulin, urine testing materials, syringes, and needles used by diabetics, for human use, when purchased for use by a person receiving medical assistance under Article V SB3476 Engrossed - 169 - LRB103 34190 HLH 64013 b of the Illinois Public Aid Code who resides in a licensed long-term care facility, as defined in the Nursing Home Care Act, or a licensed facility as defined in the ID/DD Community Care Act, the MC/DD Act, or the Specialized Mental Health Rehabilitation Act of 2013.
(35-5) Beginning August 23, 2001 and through June 30, 2016, food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks, and food that has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances, and insulin, urine testing materials, syringes, and needles used by diabetics, for human use, when purchased for use by a person receiving medical assistance under Article V SB3476 Enrolled - 169 - LRB103 34190 HLH 64013 b of the Illinois Public Aid Code who resides in a licensed long-term care facility, as defined in the Nursing Home Care Act, or a licensed facility as defined in the ID/DD Community Care Act, the MC/DD Act, or the Specialized Mental Health Rehabilitation Act of 2013.
(38) Beginning on January 1, 2002 and through June 30, 2016, tangible personal property purchased from an Illinois retailer by a taxpayer engaged in centralized purchasing activities in Illinois who will, upon receipt SB3476 Engrossed - 170 - LRB103 34190 HLH 64013 b of the property in Illinois, temporarily store the property in Illinois (i) for the purpose of subsequently transporting it outside this State for use or consumption thereafter solely outside this State or (ii) for the purpose of being processed, fabricated, or manufactured into, attached to, or incorporated into other tangible personal property to be transported outside this State and thereafter used or consumed solely outside this State.
(38) Beginning on January 1, 2002 and through June 30, 2016, tangible personal property purchased from an Illinois retailer by a taxpayer engaged in centralized purchasing activities in Illinois who will, upon receipt SB3476 Enrolled - 170 - LRB103 34190 HLH 64013 b of the property in Illinois, temporarily store the property in Illinois (i) for the purpose of subsequently transporting it outside this State for use or consumption thereafter solely outside this State or (ii) for the purpose of being processed, fabricated, or manufactured into, attached to, or incorporated into other tangible personal property to be transported outside this State and thereafter used or consumed solely outside this State.
(39) Beginning January 1, 2008, tangible personal property used in the construction or maintenance of a community water supply, as defined under Section 3.145 of the Environmental Protection Act, that is operated by a not-for-profit corporation that holds a valid water supply permit issued under Title IV of the Environmental SB3476 Engrossed - 171 - LRB103 34190 HLH 64013 b Protection Act.
(39) Beginning January 1, 2008, tangible personal property used in the construction or maintenance of a community water supply, as defined under Section 3.145 of the Environmental Protection Act, that is operated by a not-for-profit corporation that holds a valid water supply permit issued under Title IV of the Environmental SB3476 Enrolled - 171 - LRB103 34190 HLH 64013 b Protection Act.
Beginning January 1, 2010 and continuing through December 31, 2023, this exemption applies only to the sale of qualifying tangible personal property to persons who modify, refurbish, complete, replace, or maintain an aircraft and who (i) hold an Air Agency Certificate and are empowered to operate an approved repair station by the Federal Aviation Administration, (ii) have a Class IV SB3476 Engrossed - 172 - LRB103 34190 HLH 64013 b Rating, and (iii) conduct operations in accordance with Part 145 of the Federal Aviation Regulations.
Beginning January 1, 2010 and continuing through December 31, 2023, this exemption applies only to the sale of qualifying tangible personal property to persons who modify, refurbish, complete, replace, or maintain an aircraft and who (i) hold an Air Agency Certificate and are empowered to operate an approved repair station by the Federal Aviation Administration, (ii) have a Class IV SB3476 Enrolled - 172 - LRB103 34190 HLH 64013 b Rating, and (iii) conduct operations in accordance with Part 145 of the Federal Aviation Regulations.
however, no claim for credit or refund is allowed for taxes paid as a result of the disallowance of this exemption on or after January 1, 2015 SB3476 Engrossed - 173 - LRB103 34190 HLH 64013 b and prior to February 5, 2020 (the effective date of Public Act 101-629).
however, no claim for credit or refund is allowed for taxes paid as a result of the disallowance of this exemption on or after January 1, 2015 SB3476 Enrolled - 173 - LRB103 34190 HLH 64013 b and prior to February 5, 2020 (the effective date of Public Act 101-629).
This SB3476 Engrossed - 174 - LRB103 34190 HLH 64013 b paragraph is exempt from the provisions of Section 2-70.
This SB3476 Enrolled - 174 - LRB103 34190 HLH 64013 b paragraph is exempt from the provisions of Section 2-70.
"Data center" means a building or a series of buildings rehabilitated or constructed to house working servers in one physical location or multiple SB3476 Engrossed - 175 - LRB103 34190 HLH 64013 b sites within the State of Illinois.
"Data center" means a building or a series of buildings rehabilitated or constructed to house working servers in one physical location or multiple SB3476 Enrolled - 175 - LRB103 34190 HLH 64013 b sites within the State of Illinois.
To document the exemption allowed under this Section, the SB3476 Engrossed - 176 - LRB103 34190 HLH 64013 b retailer must obtain from the purchaser a copy of the certificate of eligibility issued by the Department of Commerce and Economic Opportunity.
To document the exemption allowed under this Section, the SB3476 Enrolled - 176 - LRB103 34190 HLH 64013 b retailer must obtain from the purchaser a copy of the certificate of eligibility issued by the Department of Commerce and Economic Opportunity.
SB3476 Engrossed - 177 - LRB103 34190 HLH 64013 b "Breast pump" means an electrically controlled or manually controlled pump device designed or marketed to be used to express milk from a human breast during lactation, including the pump device and any battery, AC adapter, or other power supply unit that is used to power the pump device and is packaged and sold with the pump device at the time of sale.
SB3476 Enrolled - 177 - LRB103 34190 HLH 64013 b "Breast pump" means an electrically controlled or manually controlled pump device designed or marketed to be used to express milk from a human breast during lactation, including the pump device and any battery, AC adapter, or other power supply unit that is used to power the pump device and is packaged and sold with the pump device at the time of sale.
and (5) creams, SB3476 Engrossed - 178 - LRB103 34190 HLH 64013 b ointments, and other similar products that relieve breastfeeding-related symptoms or conditions of the breasts or nipples, unless sold as part of a breast pump kit that is pre-packaged by the breast pump manufacturer or distributor.
and (5) creams, SB3476 Enrolled - 178 - LRB103 34190 HLH 64013 b ointments, and other similar products that relieve breastfeeding-related symptoms or conditions of the breasts or nipples, unless sold as part of a breast pump kit that is pre-packaged by the breast pump manufacturer or distributor.
Retailers must keep the form as documentation of the exemption in their records SB3476 Engrossed - 179 - LRB103 34190 HLH 64013 b for a period of not less than 6 years.
Retailers must keep the form as documentation of the exemption in their records SB3476 Enrolled - 179 - LRB103 34190 HLH 64013 b for a period of not less than 6 years.
SB3476 Engrossed - 180 - LRB103 34190 HLH 64013 b Section 99.
SB3476 Enrolled - 180 - LRB103 34190 HLH 64013 b Section 99.
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Action History

  1. Public Act . . . . . . . . . 103-0643

  2. Effective Date July 1, 2024

  3. Governor Approved

  4. Sent to the Governor

  5. Added Alternate Co-Sponsor Rep. Kam Buckner

  6. Passed Both Houses

  7. Third Reading - Short Debate - Passed 112-000-000

  8. Placed on Calendar Order of 3rd Reading - Short Debate

  9. Added Alternate Co-Sponsor Rep. Jennifer Sanalitro

  10. Added Alternate Co-Sponsor Rep. Nicole La Ha

  11. Added Alternate Co-Sponsor Rep. Brandun Schweizer

  12. Added Alternate Co-Sponsor Rep. Jackie Haas

  13. Added Alternate Co-Sponsor Rep. Kevin Schmidt

  14. Added Alternate Co-Sponsor Rep. Amy Elik

  15. Held on Calendar Order of Second Reading - Short Debate

  16. Second Reading - Short Debate

  17. Placed on Calendar 2nd Reading - Short Debate

  18. Do Pass / Short Debate Revenue & Finance Committee; 014-000-000

  19. Committee/Final Action Deadline Extended-9(b) May 24, 2024

  20. Assigned to Revenue & Finance Committee

  21. Referred to Rules Committee

  22. First Reading

  23. Chief House Sponsor Rep. Marcus C. Evans, Jr.

  24. Arrived in House

  25. Third Reading - Passed; 059-000-000

  26. Added as Co-Sponsor Sen. Mary Edly-Allen

  27. Added as Co-Sponsor Sen. Laura M. Murphy

  28. Placed on Calendar Order of 3rd Reading **

  29. Placed on Calendar Order of 3rd Reading April 9, 2024

  30. Second Reading

  31. Placed on Calendar Order of 2nd Reading March 12, 2024

  32. Do Pass Revenue; 009-000-000

  33. Assigned to Revenue

  34. Referred to Assignments

  35. First Reading

  36. Filed with Secretary by Sen. Elgie R. Sims, Jr.

Sponsors

Sponsorship breakdown

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2 sponsors · 9 co-sponsors · 172 not signed on

Sponsors (2)

Co-sponsors (9)

Not signed on (172)

172 members have not signed on to this bill.

Show all 172 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Third Reading

Passed 112 Yea · 0 Nay · 5 Other
Party YeaNayPresentNot Voting
Democrat 62002
Republican 36001
Unaffiliated 14002
Total 112005
% of votes cast 96%0%0%4%
How each member voted (117)
Member Party Vote
Caulkins — Yea
Frese — Yea
Yednock — Yea
Nichols — Not Voting
Flowers — Not Voting
Ortiz — Yea
Burke — Yea
Costa Howard — Yea
Du Buclet — Yea
Faver Dias — Yea
Hernandez, Lisa — Yea
Katz Muhl — Yea
La Ha — Yea
Ladisch Douglass — Yea
Williams, Jawaharial — Yea
Yang Rohr — Yea
Abdelnasser Rashid Democrat Yea
Angelica Guerrero-Cuellar Democrat Yea
Ann M. Williams Democrat Yea
Anna Moeller Democrat Yea
Anne Stava Democrat Yea
Anthony DeLuca Democrat Yea
Barbara Hernandez Democrat Yea
Bob Morgan Democrat Yea
Camille Y. Lilly Democrat Yea
Carol Ammons Democrat Yea
Curtis J. Tarver, II Democrat Yea
Dagmara Avelar Democrat Yea
Daniel Didech Democrat Yea
Dave Vella Democrat Yea
Debbie Meyers-Martin Democrat Yea
Diane Blair-Sherlock Democrat Yea
Edgar González, Jr. Democrat Yea
Emanuel "Chris" Welch Democrat Yea
Eva-Dina Delgado Democrat Yea
Fred Crespo Democrat Yea
Gregg Johnson Democrat Yea
Harry Benton Democrat Yea
Hoan Huynh Democrat Yea
Jaime M. Andrade, Jr. Democrat Not Voting
Jay Hoffman Democrat Yea
Jehan Gordon-Booth Democrat Yea
Jennifer Gong-Gershowitz Democrat Yea
Joyce Mason Democrat Yea
Justin Slaughter Democrat Yea
Kam Buckner Democrat Yea
Katie Stuart Democrat Yea
Kelly M. Cassidy Democrat Yea
Kevin John Olickal Democrat Yea
La Shawn K. Ford Democrat Yea
Lawrence "Larry" Walsh, Jr. Democrat Yea
Lilian Jiménez Democrat Yea
Lindsey LaPointe Democrat Yea
Marcus C. Evans, Jr. Democrat Yea
Margaret Croke Democrat Yea
Martin J. Moylan Democrat Yea
Mary Beth Canty Democrat Yea
Mary Gill Democrat Yea
Matt Hanson Democrat Yea
Maura Hirschauer Democrat Yea
Maurice A. West, II Democrat Yea
Michael J. Kelly Democrat Yea
Michelle Mussman Democrat Yea
Nabeela Syed Democrat Yea
Natalie A. Manley Democrat Yea
Nicholas K. Smith Democrat Yea
Norma Hernandez Democrat Yea
Rita Mayfield Democrat Yea
Robert "Bob" Rita Democrat Yea
Robyn Gabel Democrat Yea
Sharon Chung Democrat Yea
Sonya M. Harper Democrat Yea
Stephanie A. Kifowit Democrat Yea
Sue Scherer Democrat Yea
Suzanne M. Ness Democrat Yea
Thaddeus Jones Democrat Not Voting
Theresa Mah Democrat Yea
Will Guzzardi Democrat Yea
William "Will" Davis Democrat Yea
Yolonda Morris Democrat Yea
Adam M. Niemerg Republican Yea
Amy Elik Republican Yea
Amy L. Grant Republican Yea
Blaine Wilhour Republican Yea
Brad Halbrook Republican Yea
Brad Stephens Republican Yea
Bradley Fritts Republican Yea
Brandun Schweizer Republican Yea
Charles Meier Republican Yea
Chris Miller Republican Yea
Christopher "C.D." Davidsmeyer Republican Yea
Dan Swanson Republican Yea
Daniel J. Ugaste Republican Yea
Dave Severin Republican Yea
David Friess Republican Yea
Dennis Tipsword Republican Yea
Jackie Haas Republican Yea
Jason R. Bunting Republican Yea
Jed Davis Republican Yea
Jeff Keicher Republican Yea
Jennifer Sanalitro Republican Yea
Joe C. Sosnowski Republican Yea
John M. Cabello Republican Yea
Kevin Schmidt Republican Yea
Martin McLaughlin Republican Yea
Michael J. Coffey, Jr. Republican Yea
Norine K. Hammond Republican Yea
Patrick Sheehan Republican Yea
Patrick Windhorst Republican Yea
Paul Jacobs Republican Yea
Ryan Spain Republican Yea
Steven Reick Republican Yea
Tom Weber Republican Yea
Tony M. McCombie Republican Yea
Travis Weaver Republican Yea
Wayne A. Rosenthal Republican Not Voting
William E Hauter Republican Yea

Official roll call →

Revenue & Finance

Passed 14 Yea · 0 Nay · 5 Other
Party YeaNayPresentNot Voting
Unaffiliated 2000
Democrat 9001
Republican 3004
Total 14005
% of votes cast 74%0%0%26%
How each member voted (19)
Member Party Vote
Burke, Kelly M — Yea
Ortiz, Aaron M — Yea
Curtis J. Tarver, II Democrat Yea
Elizabeth "Lisa" Hernandez Democrat Yea
Kam Buckner Democrat Not Voting
Marcus C. Evans, Jr. Democrat Yea
Margaret Croke Democrat Yea
Natalie A. Manley Democrat Yea
Robert "Bob" Rita Democrat Yea
Sonya M. Harper Democrat Yea
Stephanie A. Kifowit Democrat Yea
Will Guzzardi Democrat Yea
Amy Elik Republican Not Voting
David Friess Republican Not Voting
Joe C. Sosnowski Republican Yea
Martin McLaughlin Republican Yea
Patrick Sheehan Republican Not Voting
Steven Reick Republican Not Voting
Travis Weaver Republican Yea

Official roll call →

Third Reading

Passed 59 Yea · 0 Nay
Party YeaNayPresentNot Voting
Democrat 34000
Republican 17000
Unaffiliated 8000
Total 59000
% of votes cast 100%0%0%0%
How each member voted (59)
Member Party Vote
Stoller — Yea
Gillespie — Yea
Bennett — Yea
Toro — Yea
Harris, N. — Yea
Simmons — Yea
Glowiak Hilton — Yea
Loughran Cappel — Yea
Bill Cunningham Democrat Yea
Celina Villanueva Democrat Yea
Christopher Belt Democrat Yea
Cristina Castro Democrat Yea
David Koehler Democrat Yea
Don Harmon Democrat Yea
Doris Turner Democrat Yea
Elgie R. Sims, Jr. Democrat Yea
Emil Jones, III Democrat Yea
Gregg Johnson Democrat Yea
Javier L. Cervantes Democrat Yea
Julie A. Morrison Democrat Yea
Karina Villa Democrat Yea
Kimberly A. Lightford Democrat Yea
Lakesia Collins Democrat Yea
Laura Ellman Democrat Yea
Laura Fine Democrat Yea
Laura M. Murphy Democrat Yea
Linda Holmes Democrat Yea
Mary Edly-Allen Democrat Yea
Mattie Hunter Democrat Yea
Michael E. Hastings Democrat Yea
Michael W. Halpin Democrat Yea
Mike Porfirio Democrat Yea
Omar Aquino Democrat Yea
Patrick J. Joyce Democrat Yea
Paul Faraci Democrat Yea
Rachel Ventura Democrat Yea
Ram Villivalam Democrat Yea
Robert F. Martwick Democrat Yea
Robert Peters Democrat Yea
Sara Feigenholtz Democrat Yea
Steve Stadelman Democrat Yea
Willie Preston Democrat Yea
Andrew S. Chesney Republican Yea
Chapin Rose Republican Yea
Craig Wilcox Republican Yea
Dale Fowler Republican Yea
Dan McConchie Republican Yea
Dave Syverson Republican Yea
Donald P. DeWitte Republican Yea
Erica Harriss Republican Yea
Jason Plummer Republican Yea
Jil Tracy Republican Yea
John F. Curran Republican Yea
Neil Anderson Republican Yea
Sally J. Turner Republican Yea
Seth Lewis Republican Yea
Steve McClure Republican Yea
Sue Rezin Republican Yea
Terri Bryant Republican Yea

Official roll call →

Revenue

Passed 9 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Democrat 5001
Republican 2000
Unaffiliated 2000
Total 9001
% of votes cast 90%0%0%10%
How each member voted (10)
Member Party Vote
Gillespie, Ann — Yea
Stoller, Win — Yea
Celina Villanueva Democrat Yea
Cristina Castro Democrat Yea
Elgie R. Sims, Jr. Democrat Yea
Lakesia Collins Democrat Not Voting
Robert F. Martwick Democrat Yea
Sara Feigenholtz Democrat Yea
Donald P. DeWitte Republican Yea
Sally J. Turner Republican Yea

Official roll call →

Subjects

taxation healthcare
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Frequently asked questions

What does SB 3476 do?
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that home-delivered meals provided to Medicare or Medicaid recipients when payment is made by an intermediary pursuant to a government contract are exempt from taxation under the Act. Effective immediately.
Who sponsors SB 3476?
SB 3476 is sponsored by Elgie R. Sims, Jr. (Democrat), Laura M. Murphy (Democrat), Mary Edly-Allen (Democrat), Marcus C. Evans, Jr. (Democrat), Amy Elik (Republican), Kevin Schmidt (Republican), Jackie Haas (Republican), Brandun Schweizer (Republican), Jennifer Sanalitro (Republican), Kam Buckner (Democrat), and La Ha.
What is the current status of SB 3476?
This bill has been enacted into law. Introduced February 08, 2024. Enacted.
Where can I track SB 3476?
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