Illinois 103rd Regular Session Status: Enacted Bipartisan · 5 D · 3 R cosponsors

HB 2518 — USE/OCC TX-AIRCRAFT

Last action — Public Act . . . . . . . . . 103-0315

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

This bill has been enacted into law. Introduced February 15, 2023. Enacted.

Signed by Governor JB Pritzker (Democratic) on July 28, 2023.

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.

  • 8 sponsors

    2 primary, 6 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (5 D · 3 R) — cross-party backing.

  • Cleared a recorded vote

    Passed 9 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. In provisions concerning an exemption for materials, parts, equipment, components, and furnishings incorporated into or upon an aircraft, removes language excluding materials, parts, equipment, components, and consumable supplies used in the modification, replacement, repair, and maintenance of aircraft engines or power plants. Removes language providing that the exemption applies only to property used by persons who hold an Air Agency Certificate, have a Class IV Rating, and conduct operations in accordance with certain Federal Aviation Administration regulations. Effective immediately.

Bill Text

What changed in the latest version

818 added · 2350 removed

Plain-language change summary

The recent changes to Bill HB 2518 involve modifications to the Illinois Municipal Code, specifically regarding completion dates for redevelopment projects. The updated language allows for extensions in project completion times if the projects are located within specific transit improvement areas, which can aid in accommodating necessary planning and development. This change is crucial as it may enhance funding opportunities and project viability in transit-oriented locations, potentially leading to better infrastructure and community development. Additionally, certain exemptions related to the Use Tax Act were removed, which could impact the financial operations of specific non-profit organizations and agencies.

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HB2518 Engrossed LRB103 28353 HLH 54733 b AN ACT concerning revenue.
HB2518 Enrolled LRB103 28353 HLH 54733 b AN ACT concerning revenue.
The Use Tax Act is amended by changing Section 3-5 as follows:
The Illinois Municipal Code is amended by changing Section 11-74.4-3.5 as follows:
(35 ILCS 105/3-5) Sec.
(65 ILCS 5/11-74.4-3.5) Sec.
3-5.
11-74.4-3.5.
Exemptions.
Completion dates for redevelopment projects.
Use of the following tangible personal property is exempt from the tax imposed by this Act:
(a) Unless otherwise stated in this Section, the estimated dates of completion of the redevelopment project and retirement of obligations issued to finance redevelopment project costs (including refunding bonds under Section 11-74.4-7) may not be later than December 31 of the year in which the payment to the municipal treasurer, as provided in subsection (b) of Section 11-74.4-8 of this Act, is to be made with respect to ad valorem taxes levied in the 23rd calendar year after the year in which the ordinance approving the redevelopment project area was adopted if the ordinance was adopted on or after January 15, 1981.
(1) Personal property purchased from a corporation, 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.
(a-5) If the redevelopment project area is located within a transit facility improvement area established pursuant to Section 11-74.4-3, the estimated dates of completion of the redevelopment project and retirement of obligations issued to HB2518 Enrolled - 2 - LRB103 28353 HLH 54733 b finance redevelopment project costs (including refunding bonds under Section 11-74.4-7) may not be later than December 31 of the year in which the payment to the municipal treasurer, as provided in subsection (b) of Section 11-74.4-8 of this Act, is to be made with respect to ad valorem taxes levied in the 35th calendar year after the year in which the ordinance approving the redevelopment project area was adopted.
(2) Personal property purchased by a not-for-profit Illinois county fair association for use in conducting, operating, or promoting the county fair.
(a-7) A municipality may adopt tax increment financing for a redevelopment project area located in a transit facility improvement area that also includes real property located within an existing redevelopment project area established prior to August 12, 2016 (the effective date of Public Act 99-792).
(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 is organized and operated primarily for the presentation or HB2518 Engrossed - 2 - LRB103 28353 HLH 54733 b support of arts or cultural programming, activities, or services.
In such case:
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, and media arts organizations.
(i) the provisions of this Division shall apply with respect to the previously established redevelopment project area until the municipality adopts, as required in accordance with applicable provisions of this Division, an ordinance dissolving the special tax allocation fund for such redevelopment project area and terminating the designation of such redevelopment project area as a redevelopment project area;
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 purchases unless it has an active identification number issued by the Department.
and (ii) after the effective date of the ordinance described in (i), the provisions of this Division shall apply with respect to the subsequently established redevelopment project area located in a transit facility improvement area.
(4) Personal property purchased by a governmental body, by a corporation, society, association, foundation, or institution organized and operated exclusively for charitable, religious, or educational purposes, or by 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.
(b) The estimated dates of completion of the redevelopment project and retirement of obligations issued to finance HB2518 Enrolled - 3 - LRB103 28353 HLH 54733 b redevelopment project costs (including refunding bonds under Section 11-74.4-7) may not be later than December 31 of the year in which the payment to the municipal treasurer as provided in subsection (b) of Section 11-74.4-8 of this Act is to be made with respect to ad valorem taxes levied in the 32nd calendar year after the year in which the ordinance approving the redevelopment project area was adopted if the ordinance was adopted on September 9, 1999 by the Village of Downs.
A limited liability company may qualify for the exemption under this paragraph only if the limited liability company is organized and operated exclusively for educational purposes.
The estimated dates of completion of the redevelopment project and retirement of obligations issued to finance redevelopment project costs (including refunding bonds under Section 11-74.4-7) may not be later than December 31 of the year in which the payment to the municipal treasurer as provided in subsection (b) of Section 11-74.4-8 of this Act is to be made with respect to ad valorem taxes levied in the 33rd calendar year after the year in which the ordinance approving the redevelopment project area was adopted if the ordinance was adopted on May 20, 1985 by the Village of Wheeling.
On and after July 1, 1987, however, no entity otherwise eligible for this exemption shall make tax-free purchases unless it has an active exemption identification number issued by the Department.
The estimated dates of completion of the redevelopment project and retirement of obligations issued to finance redevelopment project costs (including refunding bonds under Section 11-74.4-7) may not be later than December 31 of the year in which the payment to the municipal treasurer as provided in subsection (b) of Section 11-74.4-8 of this Act is to be made with respect to ad valorem taxes levied in the 28th calendar year after the year in which the ordinance approving HB2518 Enrolled - 4 - LRB103 28353 HLH 54733 b the redevelopment project area was adopted if the ordinance was adopted on October 12, 1989 by the City of Lawrenceville.
(5) Until July 1, 2003, a passenger car that is a replacement vehicle to the extent that the purchase price of HB2518 Engrossed - 3 - LRB103 28353 HLH 54733 b the car is subject to the Replacement Vehicle Tax.
(c) The estimated dates of completion of the redevelopment project and retirement of obligations issued to finance redevelopment project costs (including refunding bonds under Section 11-74.4-7) may not be later than December 31 of the year in which the payment to the municipal treasurer as provided in subsection (b) of Section 11-74.4-8 of this Act is to be made with respect to ad valorem taxes levied in the 35th calendar year after the year in which the ordinance approving the redevelopment project area was adopted:
(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 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.
(1) If the ordinance was adopted before January 15, 1981.
Equipment includes chemicals or chemicals acting as catalysts but only if the chemicals or chemicals acting as catalysts effect a direct and immediate change upon a graphic arts product.
(2) If the ordinance was adopted in December 1983, April 1984, July 1985, or December 1989.
Beginning on July 1, 2017, graphic arts machinery and equipment is included in the manufacturing and assembling machinery and equipment exemption under paragraph (18).
(3) If the ordinance was adopted in December 1987 and the redevelopment project is located within one mile of Midway Airport.
(7) Farm chemicals.
(4) If the ordinance was adopted before January 1, 1987 by a municipality in Mason County.
(8) 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.
(5) If the municipality is subject to the Local Government Financial Planning and Supervision Act or the Financially Distressed City Law.
(9) Personal property purchased from a teacher-sponsored student organization affiliated with an elementary or secondary school located in Illinois.
(6) If the ordinance was adopted in December 1984 by the Village of Rosemont.
(10) A motor vehicle that is used for automobile renting, as defined in the Automobile Renting Occupation and Use Tax Act.
(7) If the ordinance was adopted on December 31, 1986 HB2518 Enrolled - 5 - LRB103 28353 HLH 54733 b by a municipality located in Clinton County for which at least $250,000 of tax increment bonds were authorized on June 17, 1997, or if the ordinance was adopted on December 31, 1986 by a municipality with a population in 1990 of less than 3,600 that is located in a county with a population in 1990 of less than 34,000 and for which at least $250,000 of tax increment bonds were authorized on June 17, 1997.
(11) Farm machinery and equipment, both new and used, HB2518 Engrossed - 4 - LRB103 28353 HLH 54733 b 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.
(8) If the ordinance was adopted on October 5, 1982 by the City of Kankakee, or if the ordinance was adopted on December 29, 1986 by East St.
Horticultural polyhouses or hoop houses used for propagating, growing, or overwintering plants shall be considered farm machinery and equipment under this item (11).
Louis.
Agricultural chemical tender tanks and dry boxes shall include units sold separately from a motor vehicle required to be licensed and units sold mounted on a motor vehicle required to be licensed if the selling price of the tender is separately stated.
(9) If the ordinance was adopted on November 12, 1991 by the Village of Sauget.
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.
(10) If the ordinance was adopted on February 11, 1985 by the City of Rock Island.
Precision farming equipment includes, but is not limited to, soil testing sensors, computers, monitors, software, global positioning and mapping systems, and other such equipment.
(11) If the ordinance was adopted before December 18, 1986 by the City of Moline.
HB2518 Engrossed - 5 - LRB103 28353 HLH 54733 b 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 agricultural chemicals.
(12) If the ordinance was adopted in September 1988 by Sauk Village.
This item (11) is exempt from the provisions of Section 3-90.
(13) If the ordinance was adopted in October 1993 by Sauk Village.
(12) Until June 30, 2013, fuel and petroleum products sold to or used by an air common 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 destined for or returning from a location or locations outside the United States without regard to previous or subsequent domestic stopovers.
(14) If the ordinance was adopted on December 29, 1986 by the City of Galva.
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.
(15) If the ordinance was adopted in March 1991 by the City of Centreville.
(13) Proceeds of mandatory service charges separately HB2518 Engrossed - 6 - LRB103 28353 HLH 54733 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) If the ordinance was adopted on January 23, 1991 HB2518 Enrolled - 6 - LRB103 28353 HLH 54733 b by the City of East St.
(14) 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) machinery and equipment purchased for lease;
Louis.
but excluding motor vehicles required to be registered under the Illinois Vehicle Code.
(17) If the ordinance was adopted on December 22, 1986 by the City of Aledo.
(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 photoprocessing machinery and equipment purchased for lease.
(18) If the ordinance was adopted on February 5, 1990 by the City of Clinton.
(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 HB2518 Engrossed - 7 - LRB103 28353 HLH 54733 b excluding motor vehicles required to be registered under the Illinois Vehicle Code.
(19) If the ordinance was adopted on September 6, 1994 by the City of Freeport.
The changes made to this Section by 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).
(20) If the ordinance was adopted on December 22, 1986 by the City of Tuscola.
(17) 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 or resale.
(21) If the ordinance was adopted on December 23, 1986 by the City of Sparta.
(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 of producing machines, tools, dies, jigs, patterns, gauges, or other similar items of no commercial value on special order for a particular purchaser.
(22) If the ordinance was adopted on December 23, 1986 by the City of Beardstown.
The exemption provided by this paragraph (18) includes production related tangible personal property, as defined in Section 3-50, purchased on or after HB2518 Engrossed - 8 - LRB103 28353 HLH 54733 b July 1, 2019.
(23) If the ordinance was adopted on April 27, 1981, October 21, 1985, or December 30, 1986 by the City of Belleville.
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The exemption provided by this paragraph (18) does not include machinery and equipment used in (i) the generation of electricity for wholesale or retail sale;
(24) If the ordinance was adopted on December 29, 1986 by the City of Collinsville.
(ii) the generation or treatment of natural or artificial gas for wholesale or retail sale that is delivered to customers through pipes, pipelines, or mains;
(25) If the ordinance was adopted on September 14, 1994 by the City of Alton.
or (iii) the treatment of water for wholesale or retail sale that is delivered to customers through pipes, pipelines, or mains.
(26) If the ordinance was adopted on November 11, 1996 by the City of Lexington.
The provisions of Public Act 98-583 are declaratory of existing law as to the meaning and scope of this exemption.
(27) If the ordinance was adopted on November 5, 1984 by the City of LeRoy.
Beginning on July 1, 2017, the exemption provided by this paragraph (18) includes, but is not limited to, graphic arts machinery and equipment, as defined in paragraph (6) of this Section.
(28) If the ordinance was adopted on April 3, 1991 or June 3, 1992 by the City of Markham.
(19) Personal property delivered to a purchaser or purchaser's donee inside Illinois when the purchase order for that personal property was received by a florist located outside Illinois who has a florist located inside Illinois deliver the personal property.
HB2518 Enrolled - 7 - LRB103 28353 HLH 54733 b (29) If the ordinance was adopted on November 11, 1986 by the City of Pekin.
(20) Semen used for artificial insemination of livestock for direct agricultural production.
(30) If the ordinance was adopted on December 15, 1981 by the City of Champaign.
(21) 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 Jockey Club, as appropriate, used for purposes of breeding or racing for prizes.
(31) If the ordinance was adopted on December 15, 1986 by the City of Urbana.
This item (21) is exempt from the HB2518 Engrossed - 9 - LRB103 28353 HLH 54733 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.
(32) If the ordinance was adopted on December 15, 1986 by the Village of Heyworth.
(22) 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 hospital that has been issued an active tax exemption identification number by the Department under Section 1g of the Retailers' Occupation Tax Act.
(33) If the ordinance was adopted on February 24, 1992 by the Village of Heyworth.
If the equipment 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 this Act or the Service 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.
(34) If the ordinance was adopted on March 16, 1995 by the Village of Heyworth.
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 Service Use Tax Act, as the case may be, if the tax has not been paid by the lessor.
(35) If the ordinance was adopted on December 23, 1986 by the Town of Cicero.
If a lessor improperly collects any such amount from the lessee, the lessee shall have a legal right to claim a refund of that amount from the lessor.
(36) If the ordinance was adopted on December 30, 1986 by the City of Effingham.
If, however, that amount is not refunded to the lessee HB2518 Engrossed - 10 - LRB103 28353 HLH 54733 b for any reason, the lessor is liable to pay that amount to the Department.
(37) If the ordinance was adopted on May 9, 1991 by the Village of Tilton.
(23) Personal property purchased by a lessor who leases the property, 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 governmental body that has been issued an active sales tax exemption identification number by the Department under Section 1g of the Retailers' Occupation Tax Act.
(38) If the ordinance was adopted on October 20, 1986 by the City of Elmhurst.
If the property is leased in a manner that does not qualify for this exemption or used in any other non-exempt manner, the lessor shall be liable for the tax imposed under this Act or the Service 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.
(39) If the ordinance was adopted on January 19, 1988 by the City of Waukegan.
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 Service Use Tax Act, as the case may be, if the tax has not been paid by the lessor.
(40) If the ordinance was adopted on September 21, 1998 by the City of Waukegan.
If a lessor improperly collects any such amount from the lessee, the lessee shall have a legal right to claim a refund of that amount from the lessor.
(41) If the ordinance was adopted on December 31, 1986 by the City of Sullivan.
If, however, that amount is not refunded to the lessee for any reason, the lessor is liable to pay that amount to the Department.
HB2518 Enrolled - 8 - LRB103 28353 HLH 54733 b (42) If the ordinance was adopted on December 23, 1991 by the City of Sullivan.
(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 HB2518 Engrossed - 11 - LRB103 28353 HLH 54733 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.
(43) If the ordinance was adopted on December 31, 1986 by the City of Oglesby.
(25) 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, 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.
(44) If the ordinance was adopted on July 28, 1987 by the City of Marion.
(26) Beginning July 1, 1999, game or game birds purchased at a "game breeding and hunting preserve area" as that term is used in the Wildlife Code.
(45) If the ordinance was adopted on April 23, 1990 by the City of Marion.
This paragraph is exempt from the provisions of Section 3-90.
(46) If the ordinance was adopted on August 20, 1985 by the Village of Mount Prospect.
(27) A motor vehicle, as that term is defined in Section 1-146 of the Illinois Vehicle Code, that is donated to a HB2518 Engrossed - 12 - LRB103 28353 HLH 54733 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.
(47) If the ordinance was adopted on February 2, 1998 by the Village of Woodhull.
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 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.
(48) If the ordinance was adopted on April 20, 1993 by the Village of Princeville.
(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 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.
(49) If the ordinance was adopted on July 1, 1986 by the City of Granite City.
This paragraph does not apply to fundraising events (i) for the benefit of private home instruction or (ii) for which the fundraising HB2518 Engrossed - 13 - LRB103 28353 HLH 54733 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.
(50) If the ordinance was adopted on February 2, 1989 by the Village of Lombard.
This paragraph is exempt from the provisions of Section 3-90.
(51) If the ordinance was adopted on December 29, 1986 by the Village of Gardner.
(29) Beginning January 1, 2000 and through December 31, 2001, new or used automatic vending machines that prepare and serve hot food and beverages, including coffee, soup, and other items, and replacement parts for these machines.
(52) If the ordinance was adopted on July 14, 1999 by the Village of Paw Paw.
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 paid on the gross receipts derived from the use of the commercial, coin-operated amusement and vending machines.
(53) If the ordinance was adopted on November 17, 1986 by the Village of Franklin Park.
This paragraph is exempt from the provisions of Section 3-90.
(54) If the ordinance was adopted on November 20, 1989 by the Village of South Holland.
(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 HB2518 Engrossed - 14 - LRB103 28353 HLH 54733 b in the ID/DD Community Care Act, the MC/DD Act, or the Specialized Mental Health Rehabilitation Act of 2013.
HB2518 Enrolled - 9 - LRB103 28353 HLH 54733 b (55) If the ordinance was adopted on July 14, 1992 by the Village of Riverdale.
(31) Beginning on August 2, 2001 (the effective date of Public Act 92-227), 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 hospital that has been issued an active tax exemption identification number by the Department under Section 1g of the Retailers' Occupation Tax Act.
(56) If the ordinance was adopted on December 29, 1986 by the City of Galesburg.
If the equipment 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 Service Use Tax Act, as the case may be, based on the fair market value of the property at the time the nonqualifying use occurs.
(57) If the ordinance was adopted on April 1, 1985 by the City of Galesburg.
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 Service Use Tax Act, as the case may be, if the tax has not been paid by the lessor.
(58) If the ordinance was adopted on May 21, 1990 by the City of West Chicago.
If a lessor improperly collects any such amount from the lessee, the lessee shall have a legal right to claim a refund of that amount from the lessor.
(59) If the ordinance was adopted on December 16, 1986 by the City of Oak Forest.
If, however, that amount is not refunded to the lessee for any reason, the lessor is liable to pay that amount to the Department.
(60) If the ordinance was adopted in 1999 by the City of Villa Grove.
This paragraph is exempt from the provisions of HB2518 Engrossed - 15 - LRB103 28353 HLH 54733 b Section 3-90.
(61) If the ordinance was adopted on January 13, 1987 by the Village of Mt.
(32) Beginning on August 2, 2001 (the effective date of Public Act 92-227), personal property purchased by a lessor who leases the property, 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 governmental body that has been issued an active sales tax exemption identification number by the Department under Section 1g of the Retailers' Occupation Tax Act.
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If the property is leased in a manner that does not qualify for this exemption or used in any other nonexempt manner, the lessor shall be liable for the tax imposed under this Act or the Service Use Tax Act, as the case may be, based on the fair market value of the property at the time the nonqualifying use occurs.
(62) If the ordinance was adopted on December 30, 1986 by the Village of Manteno.
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 Service Use Tax Act, as the case may be, if the tax has not been paid by the lessor.
(63) If the ordinance was adopted on April 3, 1989 by the City of Chicago Heights.
If a lessor improperly collects any such amount from the lessee, the lessee shall have a legal right to claim a refund of that amount from the lessor.
(64) If the ordinance was adopted on January 6, 1999 by the Village of Rosemont.
If, however, that amount is not refunded to the lessee for any reason, the lessor is liable to pay that amount to the Department.
(65) If the ordinance was adopted on December 19, 2000 by the Village of Stone Park.
This paragraph is exempt from the provisions of Section 3-90.
(66) If the ordinance was adopted on December 22, 1986 by the City of DeKalb.
(33) On and after July 1, 2003 and through June 30, 2004, the use in this State of motor vehicles of the second division HB2518 Engrossed - 16 - LRB103 28353 HLH 54733 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.
(67) If the ordinance was adopted on December 2, 1986 by the City of Aurora.
Beginning on July 1, 2004 and through June 30, 2005, the use in this State of motor vehicles of the second division:
HB2518 Enrolled - 10 - LRB103 28353 HLH 54733 b (68) If the ordinance was adopted on December 31, 1986 by the Village of Milan.
(i) with a gross vehicle weight rating in excess of 8,000 pounds;
(69) If the ordinance was adopted on September 8, 1994 by the City of West Frankfort.
(ii) that are subject to the commercial distribution fee imposed under Section 3-815.1 of the Illinois Vehicle Code;
(70) If the ordinance was adopted on December 23, 1986 by the Village of Libertyville.
and (iii) that are primarily used for commercial purposes.
(71) If the ordinance was adopted on December 22, 1986 by the Village of Hoffman Estates.
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 manner that would qualify for the rolling stock exemption otherwise provided for in this Act.
(72) If the ordinance was adopted on September 17, 1986 by the Village of Sherman.
For purposes of this paragraph, the term "used for commercial purposes" means the transportation of persons or property in furtherance of any commercial or industrial enterprise, whether for-hire or not.
(73) If the ordinance was adopted on December 16, 1986 by the City of Macomb.
(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 corporation that holds a valid water supply permit issued under Title IV of the Environmental Protection Act.
(74) If the ordinance was adopted on June 11, 2002 by the City of East Peoria to create the West Washington Street TIF.
This paragraph is exempt from the provisions of Section 3-90.
(75) If the ordinance was adopted on June 11, 2002 by the City of East Peoria to create the Camp Street TIF.
(35) Beginning January 1, 2010 and continuing through December 31, 2024, materials, parts, equipment, components, HB2518 Engrossed - 17 - LRB103 28353 HLH 54733 b and furnishings incorporated into or upon an aircraft as part of the modification, refurbishment, completion, replacement, repair, or maintenance of the aircraft.
(76) If the ordinance was adopted on August 7, 2000 by the City of Des Plaines.
This exemption includes consumable supplies used in the modification, refurbishment, completion, replacement, repair, and maintenance of aircraft.
(77) If the ordinance was adopted on December 22, 1986 by the City of Washington to create the Washington Square TIF #2.
However, until January 1, 2024, this exemption , but 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.
(78) If the ordinance was adopted on December 29, 1986 by the City of Morris.
"Consumable supplies" include, but are not limited to, adhesive, tape, sandpaper, general purpose lubricants, cleaning solution, latex gloves, and protective films.
(79) If the ordinance was adopted on July 6, 1998 by the Village of Steeleville.
Beginning January 1, 2010 and continuing through December 31, 2023, this 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 operations in accordance with Part 145 of the Federal Aviation Regulations.
HB2518 Enrolled - 11 - LRB103 28353 HLH 54733 b (80) If the ordinance was adopted on December 29, 1986 by the City of Pontiac to create TIF I (the Main St TIF).
From January 1, 2024 through December 31, 2024, this exemption applies only to the use of qualifying tangible personal property by:
(81) If the ordinance was adopted on December 29, 1986 by the City of Pontiac to create TIF II (the Interstate TIF).
(A) persons who modify, refurbish, complete, repair, replace, or maintain aircraft and who (i) HB2518 Engrossed - 18 - LRB103 28353 HLH 54733 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;
(82) If the ordinance was adopted on November 6, 2002 by the City of Chicago to create the Madden/Wells TIF District.
and (B) persons who engage in the modification, replacement, repair, and maintenance of aircraft engines or power plants without regard to whether or not those persons meet the qualifications of item (A).
(83) If the ordinance was adopted on November 4, 1998 by the City of Chicago to create the Roosevelt/Racine TIF District.
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 129 of the Federal Aviation Regulations.
(84) If the ordinance was adopted on June 10, 1998 by the City of Chicago to create the Stony Island Commercial/Burnside Industrial Corridors TIF District.
The changes made to this paragraph (35) by Public Act 98-534 are declarative of existing law.
(85) If the ordinance was adopted on November 29, 1989 by the City of Chicago to create the Englewood Mall TIF District.
It is the intent of the General Assembly that the exemption under this paragraph (35) applies continuously from January 1, 2010 through December 31, 2024;
(86) If the ordinance was adopted on December 27, 1986 by the City of Mendota.
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 and prior to February 5, 2020 (the effective date of Public Act 101-629) this amendatory Act of the 101st General Assembly.
(87) If the ordinance was adopted on December 31, 1986 by the Village of Cahokia.
(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 HB2518 Engrossed - 19 - LRB103 28353 HLH 54733 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.
(88) If the ordinance was adopted on September 20, 1999 by the City of Belleville.
This exemption includes existing public-facilities corporations as provided in Section 11-65-25 of the Illinois Municipal Code.
(89) If the ordinance was adopted on December 30, 1986 by the Village of Bellevue to create the Bellevue TIF District 1.
This paragraph is exempt from the provisions of Section 3-90.
HB2518 Enrolled - 12 - LRB103 28353 HLH 54733 b (90) If the ordinance was adopted on December 13, 1993 by the Village of Crete.
(37) Beginning January 1, 2017 and through December 31, 2026, menstrual pads, tampons, and menstrual cups.
(91) If the ordinance was adopted on February 12, 2001 by the Village of Crete.
(38) Merchandise that is subject to the Rental Purchase Agreement Occupation and Use Tax.
(92) If the ordinance was adopted on April 23, 2001 by the Village of Crete.
The purchaser must certify that the item is purchased to be rented subject to a rental purchase agreement, as defined in the Rental Purchase Agreement Act, and provide proof of registration under the Rental Purchase Agreement Occupation and Use Tax Act.
(93) If the ordinance was adopted on December 16, 1986 by the City of Champaign.
This paragraph is exempt from the provisions of Section 3-90.
(94) If the ordinance was adopted on December 20, 1986 by the City of Charleston.
(39) Tangible personal property purchased by a purchaser who is exempt from the tax imposed by this Act by operation of federal law.
(95) If the ordinance was adopted on June 6, 1989 by the Village of Romeoville.
This paragraph is exempt from the provisions of Section 3-90.
(96) If the ordinance was adopted on October 14, 1993 and amended on August 2, 2010 by the City of Venice.
(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 Commerce and Economic Opportunity, whether that tangible HB2518 Engrossed - 20 - LRB103 28353 HLH 54733 b 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.
(97) If the ordinance was adopted on June 1, 1994 by the City of Markham.
Data centers that would have qualified for a certificate of exemption prior to January 1, 2020 had Public Act 101-31 been in effect may apply for and obtain an exemption for subsequent purchases of computer equipment or enabling software purchased or leased to upgrade, supplement, or replace computer equipment or enabling software purchased or leased in the original investment that would have qualified.
(98) If the ordinance was adopted on May 19, 1998 by the Village of Bensenville.
The Department of Commerce and Economic Opportunity shall grant a certificate of exemption under this item (40) to 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.
(99) If the ordinance was adopted on November 12, 1987 by the City of Dixon.
For the purposes of this item (40):
(100) If the ordinance was adopted on December 20, 1988 by the Village of Lansing.
"Data center" means a building or a series of buildings rehabilitated or constructed to house working servers in one physical location or multiple sites within the State of Illinois.
(101) If the ordinance was adopted on October 27, 1998 by the City of Moline.
"Qualified tangible personal property" means:
(102) If the ordinance was adopted on May 21, 1991 by the Village of Glenwood.
electrical systems and equipment;
HB2518 Enrolled - 13 - LRB103 28353 HLH 54733 b (103) If the ordinance was adopted on January 28, 1992 by the City of East Peoria.
climate control and chilling equipment and systems;
(104) If the ordinance was adopted on December 14, 1998 by the City of Carlyle.
mechanical systems and equipment;
(105) If the ordinance was adopted on May 17, 2000, as subsequently amended, by the City of Chicago to create the Midwest Redevelopment TIF District.
monitoring and secure systems;
(106) If the ordinance was adopted on September 13, 1989 by the City of Chicago to create the Michigan/Cermak Area TIF District.
emergency generators;
(107) If the ordinance was adopted on March 30, 1992 by the Village of Ohio.
hardware;
(108) If the ordinance was adopted on July 6, 1998 by the Village of Orangeville.
computers;
(109) If the ordinance was adopted on December 16, 1997 by the Village of Germantown.
servers;
(110) If the ordinance was adopted on April 28, 2003 by Gibson City.
data storage devices;
(111) If the ordinance was adopted on December 18, 1990 by the Village of Washington Park, but only after the Village of Washington Park becomes compliant with the reporting requirements under subsection (d) of Section 11-74.4-5, and after the State Comptroller's certification of such compliance.
network connectivity equipment;
(112) If the ordinance was adopted on February 28, 2000 by the City of Harvey.
racks;
HB2518 Enrolled - 14 - LRB103 28353 HLH 54733 b (113) If the ordinance was adopted on January 11, 1991 by the City of Chicago to create the Read/Dunning TIF District.
cabinets;
(114) If the ordinance was adopted on July 24, 1991 by the City of Chicago to create the Sanitary and Ship Canal TIF District.
HB2518 Engrossed - 21 - LRB103 28353 HLH 54733 b telecommunications cabling infrastructure;
(115) If the ordinance was adopted on December 4, 2007 by the City of Naperville.
raised floor systems;
(116) If the ordinance was adopted on July 1, 2002 by the Village of Arlington Heights.
peripheral components or systems;
(117) If the ordinance was adopted on February 11, 1991 by the Village of Machesney Park.
software;
(118) If the ordinance was adopted on December 29, 1993 by the City of Ottawa.
mechanical, electrical, or plumbing systems;
(119) If the ordinance was adopted on June 4, 1991 by the Village of Lansing.
battery systems;
(120) If the ordinance was adopted on February 10, 2004 by the Village of Fox Lake.
cooling systems and towers;
(121) If the ordinance was adopted on December 22, 1992 by the City of Fairfield.
temperature control systems;
(122) If the ordinance was adopted on February 10, 1992 by the City of Mt.
other cabling;
Sterling.
and other data center infrastructure equipment and systems necessary to operate qualified tangible personal property, including fixtures;
(123) If the ordinance was adopted on March 15, 2004 by the City of Batavia.
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 personal property;
(124) If the ordinance was adopted on March 18, 2002 by the Village of Lake Zurich.
and all other tangible personal property that is essential to the operations of a computer data center.
HB2518 Enrolled - 15 - LRB103 28353 HLH 54733 b (125) If the ordinance was adopted on September 23, 1997 by the City of Granite City.
The term "qualified tangible personal property" also includes building materials physically incorporated in to the qualifying data center.
(126) If the ordinance was adopted on May 8, 2013 by the Village of Rosemont to create the Higgins Road/River Road TIF District No.
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 Commerce and Economic Opportunity.
6.
This item (40) is exempt from the provisions of Section 3-90.
(127) If the ordinance was adopted on November 22, 1993 by the City of Arcola.
(41) Beginning July 1, 2022, breast pumps, breast pump collection and storage supplies, and breast pump kits.
(128) If the ordinance was adopted on September 7, 2004 by the City of Arcola.
This item (41) is exempt from the provisions of Section 3-90.
(129) If the ordinance was adopted on November 29, 1999 by the City of Paris.
As HB2518 Engrossed - 22 - LRB103 28353 HLH 54733 b used in this item (41):
(130) If the ordinance was adopted on September 20, 1994 by the City of Ottawa to create the U.S.
"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.
Route 6 East Ottawa TIF.
"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 milk until it is ready for consumption.
(131) If the ordinance was adopted on May 2, 2002 by the Village of Crestwood.
"Breast pump collection and storage supplies" includes, but is not limited to:
(132) If the ordinance was adopted on October 27, 1992 by the City of Blue Island.
breast shields and breast shield connectors;
(133) If the ordinance was adopted on December 23, 1993 by the City of Lacon.
breast pump tubes and tubing adapters;
(134) If the ordinance was adopted on May 4, 1998 by the Village of Bradford.
breast pump valves and membranes;
(135) If the ordinance was adopted on June 11, 2002 by the City of Oak Forest.
backflow protectors and backflow protector adaptors;
(136) If the ordinance was adopted on November 16, 1992 by the City of Pinckneyville.
bottles and bottle caps specific to the operation of the breast pump;
HB2518 Enrolled - 16 - LRB103 28353 HLH 54733 b (137) If the ordinance was adopted on March 1, 2001 by the Village of South Jacksonville.
and breast milk storage bags.
(138) If the ordinance was adopted on February 26, 1992 by the City of Chicago to create the Stockyards Southeast Quadrant TIF District.
"Breast pump collection and storage supplies" does not include:
(139) If the ordinance was adopted on January 25, 1993 by the City of LaSalle.
(1) bottles and bottle caps not specific to the operation of the breast pump;
(140) If the ordinance was adopted on December 23, 1997 by the Village of Dieterich.
(2) breast pump travel bags and other similar carrying accessories, including ice packs, labels, and other similar products;
(141) If the ordinance was adopted on February 10, 2016 by the Village of Rosemont to create the Balmoral/Pearl TIF No.
(3) breast pump cleaning supplies;
8 Tax Increment Financing Redevelopment Project Area.
(4) nursing bras, bra pads, breast HB2518 Engrossed - 23 - LRB103 28353 HLH 54733 b shells, and other similar products;
(142) If the ordinance was adopted on June 11, 2002 by the City of Oak Forest.
and (5) creams, 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.
(143) If the ordinance was adopted on January 31, 1995 by the Village of Milledgeville.
"Breast pump kit" means a kit that:
(144) If the ordinance was adopted on February 5, 1996 by the Village of Pearl City.
(1) contains no more than a breast pump, breast pump collection and storage supplies, a rechargeable battery for operating the breast pump, a breastmilk cooler, bottle stands, ice packs, and a breast pump carrying case;
(145) If the ordinance was adopted on December 21, 1994 by the City of Calumet City.
and (2) is pre-packaged as a breast pump kit by the breast pump manufacturer or distributor.
(146) If the ordinance was adopted on May 5, 2003 by the Town of Normal.
(42) (41) Tangible personal property sold by or on behalf of the State Treasurer pursuant to the Revised Uniform Unclaimed Property Act.
(147) If the ordinance was adopted on June 2, 1998 by the City of Litchfield.
This item (42) (41) is exempt from the provisions of Section 3-90.
(148) If the ordinance was adopted on October 23, 1995 HB2518 Enrolled - 17 - LRB103 28353 HLH 54733 b by the City of Marion.
(149) If the ordinance was adopted on May 24, 2001 by the Village of Hanover Park.
(150) If the ordinance was adopted on May 30, 1995 by the Village of Dalzell.
(151) If the ordinance was adopted on April 15, 1997 by the City of Edwardsville.
(152) If the ordinance was adopted on September 5, 1995 by the City of Granite City.
(153) If the ordinance was adopted on June 21, 1999 by the Village of Table Grove.
(154) If the ordinance was adopted on February 23, 1995 by the City of Springfield.
(155) If the ordinance was adopted on August 11, 1999 by the City of Monmouth.
(156) If the ordinance was adopted on December 26, 1995 by the Village of Posen.
(157) If the ordinance was adopted on July 1, 1995 by the Village of Caseyville.
(158) If the ordinance was adopted on January 30, 1996 by the City of Madison.
(159) If the ordinance was adopted on February 2, 1996 by the Village of Hartford.
(160) If the ordinance was adopted on July 2, 1996 by the Village of Manlius.
(161) If the ordinance was adopted on March 21, 2000 HB2518 Enrolled - 18 - LRB103 28353 HLH 54733 b by the City of Hoopeston.
(162) If the ordinance was adopted on March 22, 2005 by the City of Hoopeston.
(163) If the ordinance was adopted on July 10, 1996 by the City of Chicago to create the Goose Island TIF District.
(164) If the ordinance was adopted on December 11, 1996 by the City of Chicago to create the Bryn Mawr/Broadway TIF District.
(165) If the ordinance was adopted on December 31, 1995 by the City of Chicago to create the 95th/Western TIF District.
(166) If the ordinance was adopted on October 7, 1998 by the City of Chicago to create the 71st and Stony Island TIF District.
(167) If the ordinance was adopted on April 19, 1995 by the Village of North Utica.
(168) If the ordinance was adopted on April 22, 1996 by the City of LaSalle.
(169) If the ordinance was adopted on June 9, 2008 by the City of Country Club Hills.
(170) If the ordinance was adopted on July 3, 1996 by the Village of Phoenix.
(171) If the ordinance was adopted on May 19, 1997 by the Village of Swansea.
(172) If the ordinance was adopted on August 13, 2001 HB2518 Enrolled - 19 - LRB103 28353 HLH 54733 b by the Village of Saunemin.
(173) If the ordinance was adopted on January 10, 2005 by the Village of Romeoville.
(174) If the ordinance was adopted on January 28, 1997 by the City of Berwyn for the South Berwyn Corridor Tax Increment Financing District.
(175) If the ordinance was adopted on January 28, 1997 by the City of Berwyn for the Roosevelt Road Tax Increment Financing District.
(176) If the ordinance was adopted on May 3, 2001 by the Village of Hanover Park for the Village Center Tax Increment Financing Redevelopment Project Area (TIF # 3).
(177) If the ordinance was adopted on January 1, 1996 by the City of Savanna.
(178) If the ordinance was adopted on January 28, 2002 by the Village of Okawville.
(179) If the ordinance was adopted on October 4, 1999 by the City of Vandalia.
(180) If the ordinance was adopted on June 16, 2003 by the City of Rushville.
(181) If the ordinance was adopted on December 7, 1998 by the City of Quincy for the Central Business District West Tax Increment Redevelopment Project Area.
(182) If the ordinance was adopted on March 27, 1997 by the Village of Maywood approving the Roosevelt Road TIF District.
HB2518 Enrolled - 20 - LRB103 28353 HLH 54733 b (183) If the ordinance was adopted on March 27, 1997 by the Village of Maywood approving the Madison Street/Fifth Avenue TIF District.
(184) If the ordinance was adopted on November 10, 1997 by the Village of Park Forest.
(185) If the ordinance was adopted on July 30, 1997 by the City of Chicago to create the Near North TIF district.
(186) If the ordinance was adopted on December 1, 2000 by the Village of Mahomet.
(187) If the ordinance was adopted on June 16, 1999 by the Village of Washburn.
(188) If the ordinance was adopted on August 19, 1998 by the Village of New Berlin.
(189) If the ordinance was adopted on February 5, 2002 by the City of Highwood.
(190) If the ordinance was adopted on June 1, 1997 by the City of Flora.
(191) If the ordinance was adopted on August 17, 1999 by the City of Ottawa.
(192) If the ordinance was adopted on June 13, 2005 by the City of Mount Carroll.
(193) If the ordinance was adopted on March 25, 2008 by the Village of Elizabeth.
(194) If the ordinance was adopted on February 22, 2000 by the City of Mount Pulaski.
(195) If the ordinance was adopted on November 21, HB2518 Enrolled - 21 - LRB103 28353 HLH 54733 b 2000 by the City of Effingham.
(196) If the ordinance was adopted on January 28, 2003 by the City of Effingham.
(197) If the ordinance was adopted on February 4, 2008 by the City of Polo.
(198) If the ordinance was adopted on August 17, 2005 by the Village of Bellwood to create the Park Place TIF.
(199) If the ordinance was adopted on July 16, 2014 by the Village of Bellwood to create the North-2014 TIF.
(200) If the ordinance was adopted on July 16, 2014 by the Village of Bellwood to create the South-2014 TIF.
(201) If the ordinance was adopted on July 16, 2014 by the Village of Bellwood to create the Central Metro-2014 TIF.
(202) If the ordinance was adopted on September 17, 2014 by the Village of Bellwood to create the Addison Creek "A" (Southwest)-2014 TIF.
(203) If the ordinance was adopted on September 17, 2014 by the Village of Bellwood to create the Addison Creek "B" (Northwest)-2014 TIF.
(204) If the ordinance was adopted on September 17, 2014 by the Village of Bellwood to create the Addison Creek "C" (Northeast)-2014 TIF.
(205) If the ordinance was adopted on September 17, 2014 by the Village of Bellwood to create the Addison Creek "D" (Southeast)-2014 TIF.
HB2518 Enrolled - 22 - LRB103 28353 HLH 54733 b (206) If the ordinance was adopted on June 26, 2007 by the City of Peoria.
(207) If the ordinance was adopted on October 28, 2008 by the City of Peoria.
(208) If the ordinance was adopted on April 4, 2000 by the City of Joliet to create the Joliet City Center TIF District.
(209) If the ordinance was adopted on July 8, 1998 by the City of Chicago to create the 43rd/Cottage Grove TIF district.
(210) If the ordinance was adopted on July 8, 1998 by the City of Chicago to create the 79th Street Corridor TIF district.
(211) If the ordinance was adopted on November 4, 1998 by the City of Chicago to create the Bronzeville TIF district.
(212) If the ordinance was adopted on February 5, 1998 by the City of Chicago to create the Homan/Arthington TIF district.
(213) If the ordinance was adopted on December 8, 1998 by the Village of Plainfield.
(214) If the ordinance was adopted on July 17, 2000 by the Village of Homer.
(215) If the ordinance was adopted on December 27, 2006 by the City of Greenville.
(216) If the ordinance was adopted on June 10, 1998 by HB2518 Enrolled - 23 - LRB103 28353 HLH 54733 b the City of Chicago to create the Kinzie Industrial TIF district.
(217) If the ordinance was adopted on December 2, 1998 by the City of Chicago to create the Northwest Industrial TIF district.
(218) If the ordinance was adopted on June 10, 1998 by the City of Chicago to create the Pilsen Industrial TIF district.
(219) If the ordinance was adopted on January 14, 1997 by the City of Chicago to create the 35th/Halsted TIF district.
(220) If the ordinance was adopted on June 9, 1999 by the City of Chicago to create the Pulaski Corridor TIF district.
(221) If the ordinance was adopted on December 16, 1997 by the City of Springfield to create the Enos Park Neighborhood TIF District.
(222) If the ordinance was adopted on February 5, 1998 by the City of Chicago to create the Roosevelt/Cicero redevelopment project area.
(223) If the ordinance was adopted on February 5, 1998 by the City of Chicago to create the Western/Ogden redevelopment project area.
(224) If the ordinance was adopted on July 21, 1999 by the City of Chicago to create the 24th/Michigan Avenue redevelopment project area.
HB2518 Enrolled - 24 - LRB103 28353 HLH 54733 b (225) If the ordinance was adopted on January 20, 1999 by the City of Chicago to create the Woodlawn redevelopment project area.
(226) If the ordinance was adopted on July 7, 1999 by the City of Chicago to create the Clark/Montrose redevelopment project area.
(227) If the ordinance was adopted on November 4, 2003 by the City of Madison to create the Rivers Edge redevelopment project area.
(228) If the ordinance was adopted on August 12, 2003 by the City of Madison to create the Caine Street redevelopment project area.
(229) If the ordinance was adopted on March 7, 2000 by the City of Madison to create the East Madison TIF.
(230) If the ordinance was adopted on August 3, 2001 by the Village of Aviston.
(231) If the ordinance was adopted on August 22, 2011 by the Village of Warren.
(232) If the ordinance was adopted on April 8, 1999 by the City of Farmer City.
(233) If the ordinance was adopted on August 4, 1999 by the Village of Fairmont City.
(234) If the ordinance was adopted on October 2, 1999 by the Village of Fairmont City.
(235) If the ordinance was adopted December 16, 1999 by the City of Springfield.
HB2518 Enrolled - 25 - LRB103 28353 HLH 54733 b (236) If the ordinance was adopted on December 13, 1999 by the Village of Palatine to create the Village of Palatine Downtown Area TIF District.
(237) If the ordinance was adopted on September 29, 1999 by the City of Chicago to create the 111th/Kedzie redevelopment project area.
(238) If the ordinance was adopted on November 12, 1998 by the City of Chicago to create the Canal/Congress redevelopment project area.
(239) If the ordinance was adopted on July 7, 1999 by the City of Chicago to create the Galewood/Armitage Industrial redevelopment project area.
(240) If the ordinance was adopted on September 29, 1999 by the City of Chicago to create the Madison/Austin Corridor redevelopment project area.
(241) If the ordinance was adopted on April 12, 2000 by the City of Chicago to create the South Chicago redevelopment project area.
(242) If the ordinance was adopted on January 9, 2002 by the Village of Elkhart.
(243) If the ordinance was adopted on May 23, 2000 by the City of Robinson to create the West Robinson Industrial redevelopment project area.
(244) If the ordinance was adopted on October 9, 2001 by the City of Robinson to create the Downtown Robinson redevelopment project area.
HB2518 Enrolled - 26 - LRB103 28353 HLH 54733 b (245) If the ordinance was adopted on September 19, 2000 by the Village of Valmeyer.
(246) If the ordinance was adopted on April 15, 2002 by the City of McHenry to create the Downtown TIF district.
(247) If the ordinance was adopted on February 15, 1999 by the Village of Channahon.
(248) If the ordinance was adopted on December 19, 2000 by the City of Peoria.
(249) If the ordinance was adopted on July 24, 2000 by the City of Rock Island to create the North 11th Street redevelopment project area.
(250) If the ordinance was adopted on February 5, 2002 by the City of Champaign to create the North Campustown TIF.
(251) If the ordinance was adopted on November 20, 2000 by the Village of Evergreen Park.
(252) If the ordinance was adopted on February 16, 2000 by the City of Chicago to create the Fullerton/Milwaukee redevelopment project area.
(d) For redevelopment project areas for which bonds were issued before July 29, 1991, or for which contracts were entered into before June 1, 1988, in connection with a redevelopment project in the area within the State Sales Tax Boundary, the estimated dates of completion of the redevelopment project and retirement of obligations to finance HB2518 Enrolled - 27 - LRB103 28353 HLH 54733 b redevelopment project costs (including refunding bonds under Section 11-74.4-7) may be extended by municipal ordinance to December 31, 2013.
The termination procedures of subsection (b) of Section 11-74.4-8 are not required for these redevelopment project areas in 2009 but are required in 2013.
The extension allowed by Public Act 87-1272 shall not apply to real property tax increment allocation financing under Section 11-74.4-8.
(e) Those dates, for purposes of real property tax increment allocation financing pursuant to Section 11-74.4-8 only, shall be not more than 35 years for redevelopment project areas that were adopted on or after December 16, 1986 and for which at least $8 million worth of municipal bonds were authorized on or after December 19, 1989 but before January 1, 1990;
provided that the municipality elects to extend the life of the redevelopment project area to 35 years by the adoption of an ordinance after at least 14 but not more than 30 days' written notice to the taxing bodies, that would otherwise constitute the joint review board for the redevelopment project area, before the adoption of the ordinance.
(f) Those dates, for purposes of real property tax increment allocation financing pursuant to Section 11-74.4-8 only, shall be not more than 35 years for redevelopment project areas that were established on or after December 1, 1981 but before January 1, 1982 and for which at least $1,500,000 worth of tax increment revenue bonds were HB2518 Enrolled - 28 - LRB103 28353 HLH 54733 b authorized on or after September 30, 1990 but before July 1, 1991;
provided that the municipality elects to extend the life of the redevelopment project area to 35 years by the adoption of an ordinance after at least 14 but not more than 30 days' written notice to the taxing bodies, that would otherwise constitute the joint review board for the redevelopment project area, before the adoption of the ordinance.
(f-1) (Blank).
(f-2) (Blank).
(f-3) (Blank).
(f-5) Those dates, for purposes of real property tax increment allocation financing pursuant to Section 11-74.4-8 only, shall be not more than 47 years for redevelopment project areas listed in this subsection;
provided that (i) the municipality adopts an ordinance extending the life of the redevelopment project area to 47 years and (ii) the municipality provides notice to the taxing bodies that would otherwise constitute the joint review board for the redevelopment project area not more than 30 and not less than 14 days prior to the adoption of that ordinance:
(1) If the redevelopment project area was established on December 29, 1981 by the City of Springfield.
(2) If the redevelopment project area was established on December 29, 1986 by the City of Morris and that is known as the Morris TIF District 1.
(3) If the redevelopment project area was established HB2518 Enrolled - 29 - LRB103 28353 HLH 54733 b on December 31, 1986 by the Village of Cahokia.
(4) If the redevelopment project area was established on December 20, 1986 by the City of Charleston.
(5) If the redevelopment project area was established on December 23, 1986 by the City of Beardstown.
(6) If the redevelopment project area was established on December 23, 1986 by the Town of Cicero.
(7) If the redevelopment project area was established on December 29, 1986 by the City of East St.
Louis.
(8) If the redevelopment project area was established on January 23, 1991 by the City of East St.
Louis.
(9) If the redevelopment project area was established on December 29, 1986 by the Village of Gardner.
(10) If the redevelopment project area was established on June 11, 2002 by the City of East Peoria to create the West Washington Street TIF.
(11) If the redevelopment project area was established on December 22, 1986 by the City of Washington creating the Washington Square TIF #2.
(12) If the redevelopment project area was established on November 11, 1986 by the City of Pekin.
(13) If the redevelopment project area was established on December 30, 1986 by the City of Belleville.
(14) If the ordinance was adopted on April 3, 1989 by the City of Chicago Heights.
(15) If the redevelopment project area was established HB2518 Enrolled - 30 - LRB103 28353 HLH 54733 b on December 29, 1986 by the City of Pontiac to create TIF I (the Main St TIF).
(16) If the redevelopment project area was established on December 29, 1986 by the City of Pontiac to create TIF II (the Interstate TIF).
(17) If the redevelopment project area was established on December 23, 1986 by the City of Sparta to create TIF #1.
Any termination procedures provided for in Section 11-74.4-8 are not required for this redevelopment project area prior to the 47th calendar year after the year in which the ordinance approving the redevelopment project year was adopted.
(g) In consolidating the material relating to completion dates from Sections 11-74.4-3 and 11-74.4-7 into this Section, it is not the intent of the General Assembly to make any substantive change in the law, except for the extension of the completion dates for the City of Aurora, the Village of Milan, the City of West Frankfort, the Village of Libertyville, and the Village of Hoffman Estates set forth under items (67), (68), (69), (70), and (71) of subsection (c) of this Section.
101-9, eff.
101-274, eff.
6-5-19;
8-9-19;
101-31, eff.
101-618, eff.
6-28-19;
12-20-19;
101-81, eff.
101-647, eff.
7-12-19;
6-26-20;
101-629, eff.
101-662, eff.
2-5-20;
4-2-21;
102-16, eff.
102-117, eff.
6-17-21;
7-23-21;
102-700, Article 70, Section 70-5, eff.
102-424, eff.
4-19-22;
8-20-21;
102-700, Article 75, Section 75-5, eff.
102-425, eff.
4-19-22;
8-20-21;
102-1026, eff.
102-446, eff.
5-27-22;
8-20-21;
revised 8-1-22.) Section 10.
102-473, eff.
The Service Use Tax Act is amended by changing Section 3-5 as follows:
8-20-21;
HB2518 Engrossed - 24 - LRB103 28353 HLH 54733 b (35 ILCS 110/3-5) Sec.
102-627, eff.
3-5.
Exemptions.
Use of the following tangible personal property is exempt from the tax imposed by this Act:
(1) Personal property purchased from a corporation, 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.
(2) Personal property purchased by a non-profit Illinois county fair association for use in conducting, operating, or promoting the county fair.
(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 is organized and operated primarily for the presentation or support of arts or cultural programming, activities, or services.
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, and media arts organizations.
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 HB2518 Engrossed - 25 - LRB103 28353 HLH 54733 b purchases unless it has an active identification number issued by the Department.
(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.
(5) 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 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.
Equipment includes chemicals or chemicals acting as catalysts but only if the chemicals or chemicals acting as catalysts effect a direct and immediate change upon a graphic arts product.
Beginning on 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.
(6) Personal property purchased from a teacher-sponsored student organization affiliated with an elementary or secondary school located in Illinois.
(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 HB2518 Engrossed - 26 - LRB103 28353 HLH 54733 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.
Horticultural polyhouses or hoop houses used for propagating, growing, or overwintering plants shall be considered farm machinery and equipment under this item (7).
Agricultural chemical tender tanks and dry boxes shall include units sold separately from a motor vehicle required to be licensed and units sold mounted on a motor vehicle required to be licensed if the selling price of the tender is separately stated.
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.
Precision farming equipment includes, but is not limited to, soil testing sensors, computers, monitors, software, global positioning and mapping systems, and other such equipment.
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 HB2518 Engrossed - 27 - LRB103 28353 HLH 54733 b to, the collection, monitoring, and correlation of animal and crop data for the purpose of formulating animal diets and agricultural chemicals.
This item (7) is exempt from the provisions of Section 3-75.
(8) Until June 30, 2013, fuel and petroleum products sold to or used by an air common 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 destined for or returning from a location or locations outside the United States without regard to previous or subsequent domestic stopovers.
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.
(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 HB2518 Engrossed - 28 - LRB103 28353 HLH 54733 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.
(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) machinery and equipment purchased for lease;
but excluding motor vehicles required to be registered under the Illinois Vehicle Code.
(11) Proceeds from the sale of 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 photoprocessing machinery and equipment purchased for lease.
(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 excluding motor vehicles required to be registered under the Illinois Vehicle Code.
The changes made to this Section by HB2518 Engrossed - 29 - LRB103 28353 HLH 54733 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).
(13) Semen used for artificial insemination of livestock for direct agricultural production.
(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 Jockey Club, as appropriate, used for purposes of breeding or racing for prizes.
This item (14) is exempt from the provisions of Section 3-75, and the exemption provided for under this item (14) 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).
(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 HB2518 Engrossed - 30 - LRB103 28353 HLH 54733 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 equipment 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 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.
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 been paid by the lessor.
If a lessor improperly 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 for any reason, the lessor is liable to pay that amount to the Department.
(16) Personal property purchased by a lessor who leases the property, 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 governmental body 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 HB2518 Engrossed - 31 - LRB103 28353 HLH 54733 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.
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 been paid by the lessor.
If a lessor improperly 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 for any reason, the lessor is liable to pay that amount to the Department.
(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.
(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, HB2518 Engrossed - 32 - LRB103 28353 HLH 54733 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.
(19) Beginning July 1, 1999, game or game birds purchased at a "game breeding and hunting preserve area" as that term is used in the Wildlife Code.
This paragraph is exempt from the provisions of Section 3-75.
(20) 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 Department to be organized and operated exclusively for educational purposes.
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 HB2518 Engrossed - 33 - LRB103 28353 HLH 54733 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.
(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 parents and teachers of the school children.
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 purpose of resale by the fundraising entity and that profits from the sale to the fundraising entity.
This paragraph is exempt from the provisions of Section 3-75.
(22) Beginning January 1, 2000 and through December 31, 2001, new or used automatic vending machines that prepare and serve hot food and beverages, including coffee, soup, and other items, and replacement parts for these 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 HB2518 Engrossed - 34 - LRB103 28353 HLH 54733 b paid on the gross receipts derived from the use of the commercial, coin-operated amusement and vending machines.
This paragraph is exempt from the provisions of Section 3-75.
(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 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.
(24) Beginning on August 2, 2001 (the effective date of Public Act 92-227), 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 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 equipment is leased HB2518 Engrossed - 35 - LRB103 28353 HLH 54733 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.
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 been paid by the lessor.
If a lessor improperly 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 for any reason, the lessor is liable to pay that amount to the Department.
This paragraph is exempt from the provisions of Section 3-75.
(25) Beginning on August 2, 2001 (the effective date of Public Act 92-227), personal property purchased by a lessor who leases the property, 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 governmental body 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 nonexempt manner, the lessor shall be liable for the tax imposed under this Act or the Use Tax Act, as the case may be, HB2518 Engrossed - 36 - LRB103 28353 HLH 54733 b based on the fair market value of the property at the time the nonqualifying use occurs.
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 been paid by the lessor.
If a lessor improperly 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 for any reason, the lessor is liable to pay that amount to the Department.
This paragraph is exempt from the provisions of Section 3-75.
(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.
This paragraph is exempt from the provisions of Section 3-75.
(27) Beginning January 1, 2010 and continuing through December 31, 2024, 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.
This exemption includes consumable supplies used in the modification, refurbishment, completion, replacement, repair, and maintenance of aircraft.
However, until January 1, 2024, this HB2518 Engrossed - 37 - LRB103 28353 HLH 54733 b exemption , but 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.
"Consumable supplies" include, but are not limited to, adhesive, tape, sandpaper, general purpose lubricants, cleaning solution, latex gloves, and protective films.
Beginning January 1, 2010 and continuing through December 31, 2023, this This exemption applies only to the use of qualifying tangible personal property transferred incident to the 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.
From January 1, 2024 through December 31, 2024, this exemption applies only to the use of qualifying tangible personal property by:
(A) 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 operations in accordance with Part 145 of the Federal Aviation Regulations;
and (B) persons who engage in the modification, HB2518 Engrossed - 38 - LRB103 28353 HLH 54733 b replacement, repair, and maintenance of aircraft engines or power plants without regard to whether or not those persons meet the qualifications of item (A).
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 129 of the Federal Aviation Regulations.
The changes made to this paragraph (27) by Public Act 98-534 are declarative of existing law.
It is the intent of the General Assembly that the exemption under this paragraph (27) applies continuously from January 1, 2010 through December 31, 2024;
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 and prior to February 5, 2020 (the effective date of Public Act 101-629) this amendatory Act of the 101st General Assembly.
(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 HB2518 Engrossed - 39 - LRB103 28353 HLH 54733 b hall.
This exemption includes existing public-facilities corporations as provided in Section 11-65-25 of the Illinois Municipal Code.
This paragraph is exempt from the provisions of Section 3-75.
(29) Beginning January 1, 2017 and through December 31, 2026, menstrual pads, tampons, and menstrual cups.
(30) Tangible personal property transferred to a purchaser who is exempt from the tax imposed by this Act by operation of federal law.
This paragraph is exempt from the provisions of Section 3-75.
(31) 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 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 centers that would have qualified for a certificate of exemption prior to January 1, 2020 had Public Act 101-31 this amendatory Act of the 101st General Assembly been in effect, may apply for and obtain an exemption for subsequent purchases of computer equipment or enabling software purchased or leased to upgrade, supplement, or replace computer equipment or enabling software purchased or leased in the original investment that would have qualified.
The Department of Commerce and Economic Opportunity shall HB2518 Engrossed - 40 - LRB103 28353 HLH 54733 b grant a certificate of exemption under this item (31) to 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.
For the purposes of this item (31):
"Data center" means a building or a series of buildings rehabilitated or constructed to house working servers in one physical location or multiple sites within the State of Illinois.
"Qualified tangible personal property" means:
electrical systems and equipment;
climate control and chilling equipment and systems;
mechanical systems and equipment;
monitoring and secure systems;
emergency generators;
hardware;
computers;
servers;
data storage devices;
network connectivity equipment;
racks;
cabinets;
telecommunications cabling infrastructure;
raised floor systems;
peripheral components or systems;
software;
mechanical, electrical, or plumbing systems;
battery systems;
cooling systems and towers;
temperature control systems;
other cabling;
and other data center infrastructure equipment and systems necessary to operate qualified tangible personal property, including fixtures;
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 HB2518 Engrossed - 41 - LRB103 28353 HLH 54733 b electricity necessary to operate qualified tangible personal property;
and all other tangible personal property that is essential to the operations of a computer data center.
The term "qualified tangible personal property" also includes building materials physically incorporated in to the qualifying data center.
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 Commerce and Economic Opportunity.
This item (31) is exempt from the provisions of Section 3-75.
(32) Beginning July 1, 2022, breast pumps, breast pump collection and storage supplies, and breast pump kits.
This item (32) is exempt from the provisions of Section 3-75.
As used in this item (32):
"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.
"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 HB2518 Engrossed - 42 - LRB103 28353 HLH 54733 b milk expressed from a human breast and to store collected milk until it is ready for consumption.
"Breast pump collection and storage supplies" includes, but is not limited to:
breast shields and breast shield connectors;
breast pump tubes and tubing adapters;
breast pump valves and membranes;
backflow protectors and backflow protector adaptors;
bottles and bottle caps specific to the operation of the breast pump;
and breast milk storage bags.
"Breast pump collection and storage supplies" does not include:
(1) bottles and bottle caps not specific to the operation of the breast pump;
(2) breast pump travel bags and other similar carrying accessories, including ice packs, labels, and other similar products;
(3) breast pump cleaning supplies;
(4) nursing bras, bra pads, breast shells, and other similar products;
and (5) creams, 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.
"Breast pump kit" means a kit that:
(1) contains no more than a breast pump, breast pump collection and storage supplies, a rechargeable battery for operating the breast pump, a breastmilk cooler, bottle stands, ice packs, and a breast pump carrying case;
and (2) is HB2518 Engrossed - 43 - LRB103 28353 HLH 54733 b pre-packaged as a breast pump kit by the breast pump manufacturer or distributor.
(33) (32) Tangible personal property sold by or on behalf of the State Treasurer pursuant to the Revised Uniform Unclaimed Property Act.
This item (33) (32) is exempt from the provisions of Section 3-75.
(Source:
P.A.
101-31, eff.
6-28-19;
101-81, eff.
7-12-19;
101-629, eff.
2-5-20;
102-16, eff.
6-17-21;
102-700, Article 70, Section 70-10, eff.
4-19-22;
102-700, Article 75, Section 75-10, eff.
4-19-22;
102-1026, eff.
5-27-22;
revised 8-3-22.) Section 15.
The Service Occupation Tax Act is amended by changing Section 3-5 as follows:
(35 ILCS 115/3-5) Sec.
3-5.
Exemptions.
The following tangible personal property is exempt from the tax imposed by this Act:
(1) Personal property sold by a corporation, 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.
(2) Personal property purchased by a not-for-profit Illinois county fair association for use in conducting, HB2518 Engrossed - 44 - LRB103 28353 HLH 54733 b operating, or promoting the county fair.
(3) Personal property purchased by any 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 is organized and operated primarily for the presentation or support of arts or cultural programming, activities, or services.
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, and media arts organizations.
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 purchases unless it has an active identification number issued by the Department.
(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.
(5) 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 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.
Equipment includes HB2518 Engrossed - 45 - LRB103 28353 HLH 54733 b chemicals or chemicals acting as catalysts but only if the chemicals or chemicals acting as catalysts effect a direct and immediate change upon a graphic arts product.
Beginning on 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.
(6) Personal property sold by a teacher-sponsored student organization affiliated with an elementary or secondary school located in Illinois.
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Amendments

5 amendments

Click Show changes on an amendment above to see how it modifies the bill.

Action History

  1. Public Act . . . . . . . . . 103-0315

  2. Effective Date July 28, 2023

  3. Governor Approved

  4. Sent to the Governor

  5. Passed Both Houses

  6. House Concurs

  7. Senate Floor Amendment No. 3 House Concurs 089-010-000

  8. Senate Floor Amendment No. 2 House Concurs 089-010-000

  9. Senate Floor Amendment No. 3 Motion to Concur Recommends Be Adopted Revenue & Finance Committee; 016-000-000

  10. Senate Floor Amendment No. 2 Motion to Concur Recommends Be Adopted Revenue & Finance Committee; 016-000-000

  11. Removed Co-Sponsor Rep. Paul Jacobs

  12. Removed Co-Sponsor Rep. Travis Weaver

  13. Removed Co-Sponsor Rep. Steven Reick

  14. Removed Co-Sponsor Rep. Dan Ugaste

  15. Senate Floor Amendment No. 3 Motion to Concur Referred to Revenue & Finance Committee

  16. Senate Floor Amendment No. 2 Motion to Concur Referred to Revenue & Finance Committee

  17. Removed Co-Sponsor Rep. Joe C. Sosnowski

  18. Senate Floor Amendment No. 3 Motion to Concur Referred to Rules Committee

  19. Senate Floor Amendment No. 2 Motion to Concur Referred to Rules Committee

  20. Senate Floor Amendment No. 3 Motion Filed Concur Rep. Margaret Croke

  21. Senate Floor Amendment No. 2 Motion Filed Concur Rep. Margaret Croke

  22. Placed on Calendar Order of Concurrence Senate Amendment(s) 2, 3

  23. Arrived in House

  24. Senate Floor Amendment No. 1 Tabled Pursuant to Rule 5-4(a)

  25. Third Reading - Passed; 051-001-000

  26. Placed on Calendar Order of 3rd Reading

  27. Senate Floor Amendment No. 3 Adopted; Doris Turner

  28. Senate Floor Amendment No. 2 Adopted; Doris Turner

  29. Senate Floor Amendment No. 3 Approved For Consideration- Pursuant to Senate Rule 3-8 (d-10)

  30. Senate Floor Amendment No. 2 Approved For Consideration- Pursuant to Senate Rule 3-8 (d-10)

  31. Recalled to Second Reading

  32. Alternate Chief Sponsor Changed to Sen. Doris Turner

  33. Senate Floor Amendment No. 3 Referred to Assignments

  34. Senate Floor Amendment No. 3 Filed with Secretary by Sen. Doris Turner

  35. Senate Floor Amendment No. 1 Postponed - Executive

  36. Senate Floor Amendment No. 2 Referred to Assignments

  37. Senate Floor Amendment No. 2 Filed with Secretary by Sen. Doris Turner

  38. Senate Floor Amendment No. 1 Assignments Refers to Executive

  39. Senate Floor Amendment No. 1 Referred to Assignments

  40. Senate Floor Amendment No. 1 Filed with Secretary by Sen. Ann Gillespie

  41. Placed on Calendar Order of 3rd Reading May 18, 2023

  42. Second Reading

  43. Placed on Calendar Order of 2nd Reading

  44. Do Pass Executive; 012-000-000

  45. Waive Posting Notice

  46. Rule 2-10 Committee Deadline Established As May 19, 2023

  47. Rule 2-10 Third Reading Deadline Established As May 19, 2023

  48. Assigned to Executive

  49. Referred to Assignments

  50. First Reading

  51. Chief Senate Sponsor Sen. Bill Cunningham

  52. Placed on Calendar Order of First Reading

  53. Arrive in Senate

  54. Added Co-Sponsor Rep. Paul Jacobs

  55. Third Reading - Short Debate - Passed 102-000-000

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

  57. House Floor Amendment No. 2 Adopted

  58. Added Chief Co-Sponsor Rep. Martin McLaughlin

  59. Chief Co-Sponsor Changed to Rep. Joe C. Sosnowski

  60. Added Chief Co-Sponsor Rep. Joe C. Sosnowski

  61. House Floor Amendment No. 2 Recommends Be Adopted Revenue & Finance Committee; 017-000-000

  62. House Floor Amendment No. 2 Rules Refers to Revenue & Finance Committee

  63. Added Co-Sponsor Rep. Jay Hoffman

  64. House Floor Amendment No. 2 Referred to Rules Committee

  65. House Floor Amendment No. 2 Filed with Clerk by Rep. Margaret Croke

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

  67. Second Reading - Short Debate

  68. Placed on Calendar 2nd Reading - Short Debate

  69. House Committee Amendment No. 1 Tabled

  70. Do Pass / Short Debate Revenue & Finance Committee; 019-000-000

  71. Committee/3rd Reading Deadline Extended-Rule May 19, 2023

  72. Assigned to Revenue & Finance Committee

  73. Added Co-Sponsor Rep. Amy Elik

  74. Added Co-Sponsor Rep. Travis Weaver

  75. Added Co-Sponsor Rep. Steven Reick

  76. Added Co-Sponsor Rep. Dan Ugaste

  77. Added Co-Sponsor Rep. Joe C. Sosnowski

  78. House Committee Amendment No. 1 Rule 19(c) / Re-referred to Rules Committee

  79. Rule 19(a) / Re-referred to Rules Committee

  80. House Committee Amendment No. 1 Rules Refers to Revenue & Finance Committee

  81. Removed Co-Sponsor Rep. Martin McLaughlin

  82. House Committee Amendment No. 1 Referred to Rules Committee

  83. House Committee Amendment No. 1 Filed with Clerk by Rep. Margaret Croke

  84. Added Co-Sponsor Rep. Martin McLaughlin

  85. Added Chief Co-Sponsor Rep. Dave Vella

  86. Added Chief Co-Sponsor Rep. Maurice A. West, II

  87. To Revenue - Sales, Amusement and Other Taxes Subcommittee

  88. Assigned to Revenue & Finance Committee

  89. Referred to Rules Committee

  90. First Reading

  91. Filed with the Clerk by Rep. Margaret Croke

Sponsors

Sponsorship breakdown

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2 sponsors · 6 co-sponsors · 175 not signed on · 10 voted No

Sponsors (2)

Co-sponsors (6)

Not signed on (175)

175 members have not signed on to this bill.

Show all 175 →

"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

Concurrence, Amendment 3

Passed 89 Yea · 10 Nay · 19 Other
Party YeaNayPresentNot Voting
Democrat 550010
Republican 21905
Unaffiliated 13104
Total 8910019
% of votes cast 75%8%0%16%
How each member voted (118)
Member Party Vote
Nichols — Yea
Ortiz — Yea
Burke — Yea
Egofske — Yea
Marron — Yea
Flowers — Yea
Frese — Yea
Yednock — Yea
Caulkins — Nay
Ozinga — Not Voting
Carroll — Not Voting
Costa Howard — Yea
Du Buclet — Yea
Faver Dias — Not Voting
Hernandez, Lisa — Yea
Ladisch Douglass — Not Voting
Williams, Jawaharial — Yea
Yang Rohr — Yea
Abdelnasser Rashid Democrat Yea
Angelica Guerrero-Cuellar Democrat Not Voting
Ann M. Williams Democrat Yea
Anna Moeller Democrat Yea
Anne Stava Democrat Not Voting
Anthony DeLuca Democrat Yea
Barbara Hernandez Democrat Yea
Bob Morgan Democrat Not Voting
Camille Y. Lilly Democrat Yea
Carol Ammons Democrat Not Voting
Curtis J. Tarver, II Democrat Yea
Dagmara Avelar Democrat Yea
Daniel Didech Democrat Yea
Dave Vella Democrat Not Voting
Debbie Meyers-Martin Democrat Yea
Diane Blair-Sherlock Democrat Not Voting
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 Yea
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
Lakesia Collins Democrat Not Voting
Lawrence "Larry" Walsh, Jr. Democrat Yea
Lilian Jiménez Democrat Yea
Lindsey LaPointe Democrat Yea
Marcus C. Evans, Jr. Democrat Yea
Margaret Croke Democrat Yea
Mark L. Walker 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 Not Voting
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 Not Voting
Adam M. Niemerg Republican Not Voting
Amy Elik Republican Not Voting
Amy L. Grant Republican Yea
Blaine Wilhour Republican Nay
Brad Halbrook Republican Nay
Brad Stephens Republican Yea
Bradley Fritts Republican Nay
Charles Meier Republican Yea
Chris Miller Republican Nay
Christopher "C.D." Davidsmeyer Republican Nay
Dan Swanson Republican Yea
Daniel J. Ugaste Republican Not Voting
Dave Severin Republican Yea
David Friess Republican Yea
Dennis Tipsword Republican Nay
Jackie Haas Republican Yea
Jason R. Bunting Republican Yea
Jed Davis Republican Yea
Jeff Keicher Republican Nay
Jennifer Sanalitro Republican Yea
Joe C. Sosnowski Republican Not Voting
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 Windhorst Republican Yea
Paul Jacobs Republican Yea
Ryan Spain Republican Not Voting
Steven Reick Republican Nay
Tom Weber Republican Nay
Tony M. McCombie Republican Yea
Travis Weaver Republican Yea
Wayne A. Rosenthal Republican Yea
William E Hauter Republican Yea

Official roll call →

Revenue & Finance, Amendment 3

Passed 16 Yea · 0 Nay · 4 Other
Party YeaNayPresentNot Voting
Unaffiliated 2001
Democrat 11000
Republican 3003
Total 16004
% of votes cast 80%0%0%20%
How each member voted (20)
Member Party Vote
Burke, Kelly M — Yea
Ortiz, Aaron M — Yea
Ozinga, Tim — Not Voting
Elizabeth "Lisa" Hernandez Democrat Yea
Joyce Mason Democrat Yea
Kam Buckner Democrat Yea
Margaret Croke Democrat Yea
Maurice A. West, II Democrat Yea
Natalie A. Manley Democrat Yea
Robert "Bob" Rita Democrat Yea
Sonya M. Harper Democrat Yea
Stephanie A. Kifowit Democrat Yea
Theresa Mah Democrat Yea
Will Guzzardi Democrat Yea
Amy Elik Republican Not Voting
David Friess Republican Not Voting
Joe C. Sosnowski Republican Not Voting
Martin McLaughlin Republican Yea
Steven Reick Republican Yea
Travis Weaver Republican Yea

Official roll call →

Concurrence, Amendment 2

Passed 89 Yea · 10 Nay · 19 Other
Party YeaNayPresentNot Voting
Democrat 550010
Republican 21905
Unaffiliated 13104
Total 8910019
% of votes cast 75%8%0%16%
How each member voted (118)
Member Party Vote
Nichols — Yea
Ortiz — Yea
Burke — Yea
Egofske — Yea
Marron — Yea
Flowers — Yea
Frese — Yea
Yednock — Yea
Caulkins — Nay
Ozinga — Not Voting
Carroll — Not Voting
Costa Howard — Yea
Du Buclet — Yea
Faver Dias — Not Voting
Hernandez, Lisa — Yea
Ladisch Douglass — Not Voting
Williams, Jawaharial — Yea
Yang Rohr — Yea
Abdelnasser Rashid Democrat Yea
Angelica Guerrero-Cuellar Democrat Not Voting
Ann M. Williams Democrat Yea
Anna Moeller Democrat Yea
Anne Stava Democrat Not Voting
Anthony DeLuca Democrat Yea
Barbara Hernandez Democrat Yea
Bob Morgan Democrat Not Voting
Camille Y. Lilly Democrat Yea
Carol Ammons Democrat Not Voting
Curtis J. Tarver, II Democrat Yea
Dagmara Avelar Democrat Yea
Daniel Didech Democrat Yea
Dave Vella Democrat Not Voting
Debbie Meyers-Martin Democrat Yea
Diane Blair-Sherlock Democrat Not Voting
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 Yea
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
Lakesia Collins Democrat Not Voting
Lawrence "Larry" Walsh, Jr. Democrat Yea
Lilian Jiménez Democrat Yea
Lindsey LaPointe Democrat Yea
Marcus C. Evans, Jr. Democrat Yea
Margaret Croke Democrat Yea
Mark L. Walker 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 Not Voting
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 Not Voting
Adam M. Niemerg Republican Not Voting
Amy Elik Republican Not Voting
Amy L. Grant Republican Yea
Blaine Wilhour Republican Nay
Brad Halbrook Republican Nay
Brad Stephens Republican Yea
Bradley Fritts Republican Nay
Charles Meier Republican Yea
Chris Miller Republican Nay
Christopher "C.D." Davidsmeyer Republican Nay
Dan Swanson Republican Yea
Daniel J. Ugaste Republican Not Voting
Dave Severin Republican Yea
David Friess Republican Yea
Dennis Tipsword Republican Nay
Jackie Haas Republican Yea
Jason R. Bunting Republican Yea
Jed Davis Republican Yea
Jeff Keicher Republican Nay
Jennifer Sanalitro Republican Yea
Joe C. Sosnowski Republican Not Voting
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 Windhorst Republican Yea
Paul Jacobs Republican Yea
Ryan Spain Republican Not Voting
Steven Reick Republican Nay
Tom Weber Republican Nay
Tony M. McCombie Republican Yea
Travis Weaver Republican Yea
Wayne A. Rosenthal Republican Yea
William E Hauter Republican Yea

Official roll call →

Revenue & Finance, Amendment 2

Passed 16 Yea · 0 Nay · 4 Other
Party YeaNayPresentNot Voting
Unaffiliated 2001
Democrat 11000
Republican 3003
Total 16004
% of votes cast 80%0%0%20%
How each member voted (20)
Member Party Vote
Burke, Kelly M — Yea
Ortiz, Aaron M — Yea
Ozinga, Tim — Not Voting
Elizabeth "Lisa" Hernandez Democrat Yea
Joyce Mason Democrat Yea
Kam Buckner Democrat Yea
Margaret Croke Democrat Yea
Maurice A. West, II Democrat Yea
Natalie A. Manley Democrat Yea
Robert "Bob" Rita Democrat Yea
Sonya M. Harper Democrat Yea
Stephanie A. Kifowit Democrat Yea
Theresa Mah Democrat Yea
Will Guzzardi Democrat Yea
Amy Elik Republican Not Voting
David Friess Republican Not Voting
Joe C. Sosnowski Republican Not Voting
Martin McLaughlin Republican Yea
Steven Reick Republican Yea
Travis Weaver Republican Yea

Official roll call →

Third Reading

Passed 51 Yea · 1 Nay · 7 Other
Party YeaNayPresentNot Voting
Democrat 31101
Republican 12005
Unaffiliated 8001
Total 51107
% of votes cast 86%2%0%12%
How each member voted (59)
Member Party Vote
Stoller — Yea
Gillespie — Yea
Bennett — Yea
Harris, N. — Yea
Pacione-Zayas — Yea
Simmons — Yea
Glowiak Hilton — Yea
Loughran Cappel — Yea
Van Pelt — Not Voting
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 Not Voting
Gregg Johnson Democrat Yea
Javier L. Cervantes Democrat Yea
Julie A. Morrison Democrat Yea
Karina Villa Democrat Yea
Kimberly A. Lightford 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 Nay
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 Not Voting
Chapin Rose Republican Not Voting
Craig Wilcox Republican Yea
Dale Fowler Republican Yea
Dan McConchie Republican Yea
Dave Syverson Republican Not Voting
Donald P. DeWitte Republican Not Voting
Erica Harriss Republican Yea
Jason Plummer Republican Yea
Jil Tracy Republican Not Voting
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 →

Executive

Passed 12 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Democrat 7001
Republican 4000
Unaffiliated 1000
Total 12001
% of votes cast 92%0%0%8%
How each member voted (13)
Member Party Vote
Harris III, Napoleon — Yea
Bill Cunningham Democrat Yea
Cristina Castro Democrat Yea
Don Harmon Democrat Yea
Kimberly A. Lightford Democrat Not Voting
Laura M. Murphy Democrat Yea
Linda Holmes Democrat Yea
Mattie Hunter Democrat Yea
Omar Aquino Democrat Yea
Jil Tracy Republican Yea
John F. Curran Republican Yea
Neil Anderson Republican Yea
Sue Rezin Republican Yea

Official roll call →

Third Reading

Passed 102 Yea · 0 Nay · 16 Other
Party YeaNayPresentNot Voting
Unaffiliated 15003
Democrat 56009
Republican 31004
Total 1020016
% of votes cast 86%0%0%14%
How each member voted (118)
Member Party Vote
Nichols — Yea
Ortiz — Yea
Ozinga — Yea
Carroll — Yea
Caulkins — Yea
Egofske — Yea
Marron — Yea
Frese — Yea
Yednock — Yea
Burke — Not Voting
Flowers — Not Voting
Robinson — Not Voting
Costa Howard — Yea
Faver Dias — Yea
Hernandez, Lisa — Yea
Ladisch Douglass — Yea
Williams, Jawaharial — Yea
Yang Rohr — Yea
Abdelnasser Rashid Democrat Yea
Angelica Guerrero-Cuellar Democrat Yea
Ann M. Williams Democrat Not Voting
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 Not Voting
Curtis J. Tarver, II Democrat Not Voting
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 Not Voting
Katie Stuart Democrat Yea
Kelly M. Cassidy Democrat Yea
Kevin John Olickal Democrat Yea
La Shawn K. Ford Democrat Yea
Lakesia Collins Democrat Yea
Lawrence "Larry" Walsh, Jr. Democrat Yea
Lilian Jiménez Democrat Not Voting
Lindsey LaPointe Democrat Yea
Marcus C. Evans, Jr. Democrat Yea
Margaret Croke Democrat Yea
Mark L. Walker 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 Not Voting
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 Not Voting
Adam M. Niemerg Republican Yea
Amy Elik Republican Not Voting
Amy L. Grant Republican Yea
Blaine Wilhour Republican Not Voting
Brad Halbrook Republican Yea
Brad Stephens Republican Yea
Bradley Fritts Republican Yea
Charles Meier Republican Yea
Chris Miller Republican Not Voting
Christopher "C.D." Davidsmeyer Republican Yea
Dan Swanson Republican Yea
Daniel J. Ugaste Republican Yea
Dave Severin Republican Yea
David Friess Republican Not Voting
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 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 Yea
William E Hauter Republican Yea

Official roll call →

Revenue & Finance, Amendment 2

Passed 17 Yea · 0 Nay · 3 Other
Party YeaNayPresentNot Voting
Unaffiliated 2001
Democrat 9002
Republican 6000
Total 17003
% of votes cast 85%0%0%15%
How each member voted (20)
Member Party Vote
Burke, Kelly M — Yea
Ortiz, Aaron M — Yea
Ozinga, Tim — Not Voting
Curtis J. Tarver, II Democrat Not Voting
Debbie Meyers-Martin Democrat Yea
Elizabeth "Lisa" Hernandez Democrat Yea
Kam Buckner Democrat Yea
Marcus C. Evans, Jr. Democrat Yea
Margaret Croke Democrat Yea
Mark L. Walker Democrat Yea
Natalie A. Manley Democrat Yea
Sonya M. Harper Democrat Not Voting
Stephanie A. Kifowit Democrat Yea
Will Guzzardi Democrat Yea
Amy Elik Republican Yea
David Friess Republican Yea
Joe C. Sosnowski Republican Yea
Martin McLaughlin Republican Yea
Steven Reick Republican Yea
Travis Weaver Republican Yea

Official roll call →

Revenue & Finance

Passed 19 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Democrat 11000
Unaffiliated 2001
Republican 6000
Total 19001
% of votes cast 95%0%0%5%
How each member voted (20)
Member Party Vote
Burke, Kelly M — Yea
Ortiz, Aaron M — Yea
Ozinga, Tim — Not Voting
Curtis J. Tarver, II Democrat Yea
Elizabeth "Lisa" Hernandez Democrat Yea
Eva-Dina Delgado Democrat Yea
Justin Slaughter Democrat Yea
Marcus C. Evans, Jr. Democrat Yea
Margaret Croke Democrat Yea
Mark L. Walker Democrat Yea
Natalie A. Manley Democrat Yea
Robert "Bob" Rita Democrat Yea
Stephanie A. Kifowit Democrat Yea
Will Guzzardi Democrat Yea
David Friess Republican Yea
Jeff Keicher Republican Yea
Joe C. Sosnowski Republican Yea
Martin McLaughlin Republican Yea
Steven Reick Republican Yea
Travis Weaver Republican Yea

Official roll call →

Subjects

taxation transportation
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Frequently asked questions

What does HB 2518 do?
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. In provisions concerning an exemption for materials, parts, equipment, components, and furnishings incorporated into or upon an aircraft, removes language excluding materials, parts, equipment, components, and consumable supplies used in the modification, replacement, repair, and maintenance of aircraft engines or power plants. Removes language providing that the exemption applies only to property used by persons who hold an Air Agency Certificate, have a Class IV Rating, and conduct operations in accordance with certain Federal Aviation Administration regulations. Effective immediately.
Who sponsors HB 2518?
HB 2518 is sponsored by Margaret Croke (Democrat), Maurice A. West, II (Democrat), Dave Vella (Democrat), Joe C. Sosnowski (Republican), Martin McLaughlin (Republican), Amy Elik (Republican), Jay Hoffman (Democrat), and Doris Turner (Democrat).
What is the current status of HB 2518?
This bill has been enacted into law. Introduced February 15, 2023. Enacted.
Where can I track HB 2518?
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