USE/OCC TAX-AIRCRAFT
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SB 1801 — USE/OCC TAX-AIRCRAFT
Last action — Public Act . . . . . . . . . 98-0534
No card. One bill, free forever — alerts when it moves.
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✓Introduced
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✓In Committee
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✓Passed Senate
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✓Passed House
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✓To Executive
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6Enacted
This bill has been enacted into law. Introduced February 15, 2013. Enacted.
Prognosis
Where this bill stands today.
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Enacted
Current position in the legislative process.
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1 sponsor
0 primary, 1 co-sponsors signed on.
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Cleared a recorded vote
Passed 3 recorded votes so far.
Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.
Summary
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that an exemption for materials, parts, equipment, components, and furnishings incorporated into an aircraft applies only to the use of qualifying tangible personal property by persons who modify, refurbish, complete, repair, replace, or maintain aircraft (instead of "organizations"). Provides that the changes are declarative of existing law and are not a new enactment. Effective immediately.
Bill Text
What changed in the latest version
1183 added · 1166 removedPlain-language change summary
The updated version of SB 1801 clarifies that certain provisions are simply confirming existing laws rather than introducing new regulations. Specifically, it emphasizes that any tangible personal property purchased by a public-facilities corporation for a municipal convention hall is only eligible for benefits if the property title is transferred to the municipality at no cost. This change is important because it helps clearly define the requirements for municipalities when acquiring convention hall properties, ensuring transparency and accountability.
SB1801 EngrossedEnrolled LRB098 04082 HLH 34105 b AN ACT concerning revenue.
(3) Personal property purchased by a not-for-profit arts or cultural organization that establishes, by proof required by the Department by rule, that it has received an exemption under Section 501(c)(3) of the Internal Revenue Code and that is organized and operated primarily for the presentation or SB1801 EngrossedEnrolled - 2 - LRB098 04082 HLH 34105 b support of arts or cultural programming, activities, or services.
(5) Until July 1, 2003, a passenger car that is a replacement vehicle to the extent that the purchase price of SB1801 EngrossedEnrolled - 3 - LRB098 04082 HLH 34105 b the car is subject to the Replacement Vehicle Tax.
(10) A motor vehicle of the first division, a motor vehicle of the second division that is a self-contained motor vehicle designed or permanently converted to provide living quarters for recreational, camping, or travel use, with direct walk through to the living quarters from the driver's seat, or a motor vehicle of the second division that is of the van configuration designed for the transportation of not less than SB1801 EngrossedEnrolled - 4 - LRB098 04082 HLH 34105 b 7 nor more than 16 passengers, as defined in Section 1-146 of the Illinois Vehicle Code, that is used for automobile renting, as defined in the Automobile Renting Occupation and Use Tax Act.
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 SB1801 EngrossedEnrolled - 5 - LRB098 04082 HLH 34105 b limited to, tractors, harvesters, sprayers, planters, seeders, or spreaders.
(13) Proceeds of mandatory service charges separately 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, SB1801 EngrossedEnrolled - 6 - LRB098 04082 HLH 34105 b hosting or cleaning up the food or beverage function with respect to which the service charge is imposed.
(17) Until July 1, 2003, distillation machinery and equipment, sold as a unit or kit, assembled or installed by the SB1801 EngrossedEnrolled - 7 - LRB098 04082 HLH 34105 b 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) 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 SB1801 EngrossedEnrolled - 8 - LRB098 04082 HLH 34105 b Jockey Club, as appropriate, used for purposes of breeding or racing for prizes.
If a lessor improperly collects any such amount from the lessee, the lessee shall have SB1801 EngrossedEnrolled - 9 - LRB098 04082 HLH 34105 b a legal right to claim a refund of that amount from the lessor.
(24) Beginning with taxable years ending on or after December 31, 1995 and ending with taxable years ending on or SB1801 EngrossedEnrolled - 10 - LRB098 04082 HLH 34105 b 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.
(27) A motor vehicle, as that term is defined in Section 1-146 of the Illinois Vehicle Code, that is donated to a SB1801 EngrossedEnrolled - 11 - LRB098 04082 HLH 34105 b corporation, limited liability company, society, association, foundation, or institution that is determined by the Department to be organized and operated exclusively for educational purposes.
This paragraph does not apply to fundraising events (i) for the benefit of private home instruction or (ii) for which the fundraising entity purchases the personal property sold at the events from SB1801 EngrossedEnrolled - 12 - LRB098 04082 HLH 34105 b another individual or entity that sold the property for the purpose of resale by the fundraising entity and that profits from the sale to the fundraising entity.
(30) Beginning January 1, 2001 and through June 30, 2016, food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks, and food that has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances, and insulin, urine testing materials, syringes, and needles used by diabetics, for human use, when purchased for use by a person receiving medical assistance under Article V of the Illinois Public Aid Code who resides in a licensed long-term care facility, as defined in the Nursing Home Care Act, or in a licensed facility as defined in the ID/DD Community Care Act or the Specialized Mental SB1801 EngrossedEnrolled - 13 - LRB098 04082 HLH 34105 b Health Rehabilitation Act.
SB1801 EngrossedEnrolled - 14 - LRB098 04082 HLH 34105 b (32) Beginning on the effective date of this amendatory Act of the 92nd General Assembly, 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.
(33) On and after July 1, 2003 and through June 30, 2004, the use in this State of motor vehicles of the second division with a gross vehicle weight in excess of 8,000 pounds and that SB1801 EngrossedEnrolled - 15 - LRB098 04082 HLH 34105 b are subject to the commercial distribution fee imposed under Section 3-815.1 of the Illinois Vehicle Code.
(35) Beginning January 1, 2010, materials, parts, equipment, components, and furnishings incorporated into or upon an aircraft as part of the modification, refurbishment, SB1801 EngrossedEnrolled - 16 - LRB098 04082 HLH 34105 b completion, replacement, repair, or maintenance of the aircraft.
The changes made to this paragraph (35) by this amendatory Act of the 98th General Assembly are declarative of existing lawlaw. and are not a new enactment.
(36) Tangible personal property purchased by a public-facilities corporation, as described in Section SB1801 EngrossedEnrolled - 17 - LRB098 04082 HLH 34105 b public-facilities corporation, as described in Section 11-65-10 of the Illinois Municipal Code, for purposes of constructing or furnishing a municipal convention hall, but only if the legal title to the municipal convention hall is transferred to the municipality without any further consideration by or on behalf of the municipality at the time of the completion of the municipal convention hall or upon the retirement or redemption of any bonds or other debt instruments issued by the public-facilities corporation in connection with the development of the municipal convention hall.
(1) Personal property purchased from a corporation, society, association, foundation, institution, or SB1801organization, Engrossedother -than 18a -limited LRB098liability 04082company, HLHthat 34105is bSB1801 organization,Enrolled other- than18 a- limitedLRB098 liability04082 company,HLH that34105 isb organized and operated as a not-for-profit service enterprise for the benefit of persons 65 years of age or older if the personal property was not purchased by the enterprise for the purpose of resale by the enterprise.
(4) Legal tender, currency, medallions, or gold or silver coinage issued by the State of Illinois, the government of the United States of America, or the government of any foreign SB1801 Engrossed - 19 - LRB098 04082 HLH 34105 b country, and bullion.
SB1801 Enrolled - 19 - LRB098 04082 HLH 34105 b (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.
Horticultural polyhouses or hoop houses used for propagating, growing, or overwintering SB1801plants Engrossedshall -be 20considered -farm LRB098machinery 04082and HLHequipment 34105under bSB1801 plantsEnrolled shall- be20 considered- farmLRB098 machinery04082 andHLH equipment34105 underb this item (7).
(8) 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 SB1801returning Engrossedfrom -a 21location -or LRB098locations 04082outside HLHthe 34105United bSB1801 returningEnrolled from- a21 location- orLRB098 locations04082 outsideHLH the34105 Unitedb States without regard to previous or subsequent domestic stopovers.
(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 SB1801 Engrossed - 22 - LRB098 04082 HLH 34105 b equipment purchased for lease.
SB1801 Enrolled - 22 - LRB098 04082 HLH 34105 b (12) Until July 1, 2003, and beginning again on the effective date of this amendatory Act of the 97th General Assembly and thereafter, coal and aggregate exploration, mining, offhighway 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.
(15) Computers and communications equipment utilized for any hospital purpose and equipment used in the diagnosis, SB1801analysis, Engrossedor -treatment 23of -hospital LRB098patients 04082purchased HLHby 34105a bSB1801 analysis,Enrolled or- treatment23 of- hospitalLRB098 patients04082 purchasedHLH by34105 ab 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.
(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 SB1801 Engrossed - 24 - LRB098 04082 HLH 34105 b Act.
If the property is leased in a manner that does not SB1801 Enrolled - 24 - LRB098 04082 HLH 34105 b 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.
(18) Beginning with taxable years ending on or after December 31, 1995 and ending with taxable years ending on or SB1801 Engrossed - 25 - LRB098 04082 HLH 34105 b before December 31, 2004, personal property that is used in the SB1801 Enrolled - 25 - LRB098 04082 HLH 34105 b 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.
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 SB1801 EngrossedEnrolled - 26 - LRB098 04082 HLH 34105 b 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.
Beginning January 1, 2002 and through June 30, 2003, machines and parts for machines used in commercial, coin-operated amusement and SB1801 Engrossed - 27 - LRB098 04082 HLH 34105 b vending business if a use or occupation tax is paid on the SB1801 Enrolled - 27 - LRB098 04082 HLH 34105 b gross receipts derived from the use of the commercial, coin-operated amusement and vending machines.
(24) Beginning on the effective date of this amendatory Act of the 92nd General Assembly, 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 SB1801 Engrossed - 28 - LRB098 04082 HLH 34105 b Retailers' Occupation Tax Act.
If the equipment is leased in a SB1801 Enrolled - 28 - LRB098 04082 HLH 34105 b manner that does not qualify for this exemption or is used in any other nonexempt manner, the lessor shall be liable for the tax imposed under this Act or the Use Tax Act, as the case may be, based on the fair market value of the property at the time the nonqualifying use occurs.
If the property is leased in a manner that does not qualify for this exemption or is used in any other nonexempt manner, the lessor shall be liable for the tax imposed under this Act or the Use Tax Act, as the case may SB1801 Engrossed - 29 - LRB098 04082 HLH 34105 b be, based on the fair market value of the property at the time SB1801 Enrolled - 29 - LRB098 04082 HLH 34105 b the nonqualifying use occurs.
This exemption includes consumable supplies used in the modification, refurbishment, completion, replacement, repair, and maintenance of aircraft, but excludes any materials, parts, equipment, components, and consumable supplies used in the modification, replacement, repair, and SB1801 EngrossedEnrolled - 30 - LRB098 04082 HLH 34105 b 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.
The changes made to this paragraph (27) by this amendatory Act of the 98th General Assembly are declarative of existing lawlaw. and are not a new enactment.
(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 SB1801 Engrossed - 31 - LRB098 04082 HLH 34105 b transferred to the municipality without any further consideration by or on behalf of the municipality at the time SB1801 Enrolled - 31 - LRB098 04082 HLH 34105 b 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.
(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 SB1801 Engrossed - 32 - LRB098 04082 HLH 34105 b by the enterprise.
(2) Personal property purchased by a not-for-profit SB1801 Enrolled - 32 - LRB098 04082 HLH 34105 b Illinois county fair association for use in conducting, operating, or promoting the county fair.
(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 SB1801 Engrossed - 33 - LRB098 04082 HLH 34105 b used, and including that manufactured on special order or purchased for lease, certified by the purchaser to be used SB1801 Enrolled - 33 - LRB098 04082 HLH 34105 b primarily for graphic arts production.
Show all 86 changed lines (46 more)
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 SB1801 Engrossed - 34 - LRB098 04082 HLH 34105 b vehicle required to be licensed if the selling price of the tender is separately stated.
SB1801 Enrolled - 34 - LRB098 04082 HLH 34105 b Farm machinery and equipment shall include precision farming equipment that is installed or purchased to be installed on farm machinery and equipment including, but not limited to, tractors, harvesters, sprayers, planters, seeders, or spreaders.
(9) Proceeds of mandatory service charges separately SB1801 Engrossed - 35 - LRB098 04082 HLH 34105 b stated on customers' bills for the purchase and consumption of food and beverages, to the extent that the proceeds of the SB1801 Enrolled - 35 - LRB098 04082 HLH 34105 b service charge are in fact turned over as tips or as a substitute for tips to the employees who participate directly in preparing, serving, hosting or cleaning up the food or beverage function with respect to which the service charge is imposed.
(12) Until July 1, 2003, and beginning again on the effective date of this amendatory Act of the 97th General Assembly and thereafter, coal and aggregate exploration, mining, offhighway hauling, processing, maintenance, and reclamation equipment, including replacement parts and SB1801 Engrossed - 36 - LRB098 04082 HLH 34105 b equipment, and including equipment purchased for lease, but excluding motor vehicles required to be registered under the SB1801 Enrolled - 36 - LRB098 04082 HLH 34105 b Illinois Vehicle Code.
This item (15) is exempt from the provisions of Section 3-55, and the exemption provided for under this item (15) applies for all periods beginning May 30, 1995, but no SB1801 Engrossed - 37 - LRB098 04082 HLH 34105 b claim for credit or refund is allowed on or after January 1, 2008 (the effective date of Public Act 95-88) for such taxes SB1801 Enrolled - 37 - LRB098 04082 HLH 34105 b paid during the period beginning May 30, 2000 and ending on January 1, 2008 (the effective date of Public Act 95-88).
(18) Beginning with taxable years ending on or after December 31, 1995 and ending with taxable years ending on or before December 31, 2004, personal property that is donated for disaster relief to be used in a State or federally declared disaster area in Illinois or bordering Illinois by a 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 SB1801 Engrossed - 38 - LRB098 04082 HLH 34105 b number by the Department that assists victims of the disaster who reside within the declared disaster area.
SB1801 Enrolled - 38 - LRB098 04082 HLH 34105 b (19) 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.
For purposes of this exemption, "a corporation, limited liability company, society, association, foundation, or institution organized and operated exclusively for SB1801 Engrossed - 39 - LRB098 04082 HLH 34105 b educational purposes" means all tax-supported public schools, private schools that offer systematic instruction in useful SB1801 Enrolled - 39 - LRB098 04082 HLH 34105 b 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.
(23) Beginning January 1, 2000 and through December 31, 2001, new or used automatic vending machines that prepare and SB1801 Engrossed - 40 - LRB098 04082 HLH 34105 b serve hot food and beverages, including coffee, soup, and other items, and replacement parts for these machines.
Beginning SB1801 Enrolled - 40 - LRB098 04082 HLH 34105 b 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.
SB1801 Engrossed - 41 - LRB098 04082 HLH 34105 b (26) Beginning on January 1, 2002 and through June 30, 2016, tangible personal property purchased from an Illinois SB1801 Enrolled - 41 - LRB098 04082 HLH 34105 b retailer by a taxpayer engaged in centralized purchasing activities in Illinois who will, upon receipt of the property in Illinois, temporarily store the property in Illinois (i) for the purpose of subsequently transporting it outside this State for use or consumption thereafter solely outside this State or (ii) for the purpose of being processed, fabricated, or manufactured into, attached to, or incorporated into other tangible personal property to be transported outside this State and thereafter used or consumed solely outside this State.
(27) 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 SB1801 Engrossed - 42 - LRB098 04082 HLH 34105 b Protection Act, that is operated by a not-for-profit corporation that holds a valid water supply permit issued under SB1801 Enrolled - 42 - LRB098 04082 HLH 34105 b Title IV of the Environmental Protection Act.
This exemption includes consumable supplies used in the modification, refurbishment, completion, replacement, repair, and maintenance of aircraft, but excludes any materials, parts, equipment, components, and consumable SB1801 Engrossed - 43 - LRB098 04082 HLH 34105 b supplies used in the modification, replacement, repair, and maintenance of aircraft engines or power plants, whether such SB1801 Enrolled - 43 - LRB098 04082 HLH 34105 b engines or power plants are installed or uninstalled upon any such aircraft.
This exemption applies only to the transfer of qualifying tangible personal property incident to the modification, refurbishment, completion, replacement, repair, or maintenance of an aircraft toby persons who those organizations that (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.
The changes made to this paragraph (29) by this amendatory Act of the 98th General Assembly are declarative of existing lawlaw. and are not a new enactment.
7-9-12.) SB1801 Engrossed - 44 - LRB098 04082 HLH 34105 b Section 20.
SB1801 Enrolled - 44 - LRB098 04082 HLH 34105 b (35 ILCS 120/2-5) Sec.
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 SB1801 Engrossed - 45 - LRB098 04082 HLH 34105 b vehicle required to be licensed, if the selling price of the tender is separately stated.
Farm machinery and equipment shall include precision SB1801 Enrolled - 45 - LRB098 04082 HLH 34105 b farming equipment that is installed or purchased to be installed on farm machinery and equipment including, but not limited to, tractors, harvesters, sprayers, planters, seeders, or spreaders.
(4) Until July 1, 2003 and beginning again September 1, 2004 through August 30, 2014, graphic arts machinery and SB1801 Engrossed - 46 - LRB098 04082 HLH 34105 b 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 SB1801 Enrolled - 46 - LRB098 04082 HLH 34105 b primarily for graphic arts production.
(8) Personal property sold to an Illinois county fair SB1801 Engrossed - 47 - LRB098 04082 HLH 34105 b association for use in conducting, operating, or promoting the county fair.
(9) Personal property sold to a not-for-profit arts or SB1801 Enrolled - 47 - LRB098 04082 HLH 34105 b cultural organization that establishes, by proof required by the Department by rule, that it has received an exemption under Section 501(c)(3) of the Internal Revenue Code and that is organized and operated primarily for the presentation or support of arts or cultural programming, activities, or services.
(11) Personal property sold to a governmental body, to a corporation, society, association, foundation, or institution SB1801 Engrossed - 48 - LRB098 04082 HLH 34105 b organized and operated exclusively for charitable, religious, or educational purposes, or to a not-for-profit corporation, society, association, foundation, institution, or organization SB1801 Enrolled - 48 - LRB098 04082 HLH 34105 b 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.
Beginning on July 1, 2004 and SB1801 Engrossed - 49 - LRB098 04082 HLH 34105 b through June 30, 2005, the use in this State of motor vehicles of the second division:
(ii) that are subject to the SB1801 Enrolled - 49 - LRB098 04082 HLH 34105 b commercial distribution fee imposed under Section 3-815.1 of the Illinois Vehicle Code;
(14) Machinery and equipment that will be used by the purchaser, or a lessee of the purchaser, primarily in the process of manufacturing or assembling tangible personal property for wholesale or retail sale or lease, whether the sale or lease is made directly by the manufacturer or by some other person, whether the materials used in the process are SB1801 Engrossed - 50 - LRB098 04082 HLH 34105 b owned by the manufacturer or some other person, or whether the sale or lease is made apart from or as an incident to the seller's engaging in the service occupation of producing SB1801 Enrolled - 50 - LRB098 04082 HLH 34105 b machines, tools, dies, jigs, patterns, gauges, or other similar items of no commercial value on special order for a particular purchaser.
(18) Legal tender, currency, medallions, or gold or silver coinage issued by the State of Illinois, the government of the SB1801 Engrossed - 51 - LRB098 04082 HLH 34105 b United States of America, or the government of any foreign country, and bullion.
(19) Until July 1 2003, oil field exploration, drilling, SB1801 Enrolled - 51 - LRB098 04082 HLH 34105 b 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;
(22) Fuel and petroleum products sold to or used by an air carrier, certified by the carrier to be used for consumption, SB1801 Engrossed - 52 - LRB098 04082 HLH 34105 b 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 SB1801 Enrolled - 52 - LRB098 04082 HLH 34105 b to previous or subsequent domestic stopovers.
SB1801 Engrossed - 53 - LRB098 04082 HLH 34105 b (25-5) The exemption under item (25) does not apply if the state in which the motor vehicle will be titled does not allow a reciprocal exemption for a motor vehicle sold and delivered SB1801 Enrolled - 53 - LRB098 04082 HLH 34105 b in that state to an Illinois resident but titled in Illinois.
The tax collected under this Act in accordance with this item (25-5) shall be proportionately SB1801 Engrossed - 54 - LRB098 04082 HLH 34105 b distributed as if the tax were collected at the 6.25% general rate imposed under this Act.
(25-7) Beginning on July 1, 2007, no tax is imposed under SB1801 Enrolled - 54 - LRB098 04082 HLH 34105 b this Act on the sale of an aircraft, as defined in Section 3 of the Illinois Aeronautics Act, if all of the following conditions are met:
"Based in this State" means hangared, stored, or otherwise SB1801 Engrossed - 55 - LRB098 04082 HLH 34105 b used, excluding post-sale customizations as defined in this Section, for 10 or more days in each 12-month period immediately following the date of the sale of the aircraft.
SB1801 Enrolled - 55 - LRB098 04082 HLH 34105 b "Registered in this State" means an aircraft registered with the Department of Transportation, Aeronautics Division, or titled or registered with the Federal Aviation Administration to an address located in this State.
(28) Computers and communications equipment utilized for any hospital purpose and equipment used in the diagnosis, analysis, or treatment of hospital patients sold to a lessor SB1801 Engrossed - 56 - LRB098 04082 HLH 34105 b who leases the equipment, under a lease of one year or longer executed or in effect at the time of the purchase, to a hospital that has been issued an active tax exemption SB1801 Enrolled - 56 - LRB098 04082 HLH 34105 b identification number by the Department under Section 1g of this Act.
(31) 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 SB1801 Engrossed - 57 - LRB098 04082 HLH 34105 b line extensions, water distribution and purification facilities, storm water drainage and retention facilities, and sewage treatment facilities, resulting from a State or SB1801 Enrolled - 57 - LRB098 04082 HLH 34105 b federally declared disaster in Illinois or bordering Illinois when such repairs are initiated on facilities located in the declared disaster area within 6 months after the disaster.
For purposes of this exemption, "a corporation, limited liability company, society, association, foundation, or institution organized and operated exclusively for educational purposes" means all tax-supported public schools, private schools that offer systematic instruction in useful branches of learning by methods common to public schools and that compare favorably in their scope and intensity with the course of study presented in tax-supported schools, and vocational or technical schools or institutes organized and operated exclusively to provide a course of study of not less than 6 weeks duration and designed to prepare individuals to SB1801 Engrossed - 58 - LRB098 04082 HLH 34105 b follow a trade or to pursue a manual, technical, mechanical, industrial, business, or commercial occupation.
(34) Beginning January 1, 2000, personal property, SB1801 Enrolled - 58 - LRB098 04082 HLH 34105 b 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.
SB1801 Engrossed - 59 - LRB098 04082 HLH 34105 b (35-5) Beginning August 23, 2001 and through June 30, 2016, food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft SB1801 Enrolled - 59 - LRB098 04082 HLH 34105 b 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 a licensed facility as defined in the ID/DD Community Care Act or the Specialized Mental Health Rehabilitation Act.
(37) Beginning August 2, 2001, personal property sold to a lessor who leases the property, under a lease of one year or longer executed or in effect at the time of the purchase, to a governmental body that has been issued an active tax exemption SB1801 Engrossed - 60 - LRB098 04082 HLH 34105 b identification number by the Department under Section 1g of this Act.
SB1801 Enrolled - 60 - LRB098 04082 HLH 34105 b (38) Beginning on January 1, 2002 and through June 30, 2016, tangible personal property purchased from an Illinois retailer by a taxpayer engaged in centralized purchasing activities in Illinois who will, upon receipt of the property in Illinois, temporarily store the property in Illinois (i) for the purpose of subsequently transporting it outside this State for use or consumption thereafter solely outside this State or (ii) for the purpose of being processed, fabricated, or manufactured into, attached to, or incorporated into other tangible personal property to be transported outside this State and thereafter used or consumed solely outside this State.
SB1801 Engrossed - 61 - LRB098 04082 HLH 34105 b (39) Beginning January 1, 2008, tangible personal property used in the construction or maintenance of a community water supply, as defined under Section 3.145 of the Environmental SB1801 Enrolled - 61 - LRB098 04082 HLH 34105 b 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 exemption applies only to the sale of qualifying tangible personal property to persons who modify, refurbish, complete, replace, or maintain an aircraft and who those organizations that (i) hold an Air Agency Certificate and are empowered to operate an approved repair station by the Federal SB1801 Engrossed - 62 - LRB098 04082 HLH 34105 b Aviation Administration, (ii) have a Class IV Rating, and (iii) conduct operations in accordance with Part 145 of the Federal Aviation Regulations.
The exemption does not include aircraft SB1801 Enrolled - 62 - LRB098 04082 HLH 34105 b 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 (40) by this amendatory Act of the 98th General Assembly are declarative of existing lawlaw. and are not a new enactment.
SB1801 Engrossed - 63 - LRB098 04082 HLH 34105 b 1-1-12;
Show all 86 changed rows (46 more)
Action History
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Public Act . . . . . . . . . 98-0534
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Effective Date August 23, 2013
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Governor Approved
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Sent to the Governor
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Passed Both Houses
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House Floor Amendment No. 2 Senate Concurs 057-000-000
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House Floor Amendment No. 2 Motion To Concur Recommended Do Adopt Revenue; 008-000-000
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House Floor Amendment No. 2 Motion to Concur Assignments Referred to Revenue
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House Floor Amendment No. 2 Motion to Concur Referred to Assignments
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House Floor Amendment No. 2 Motion to Concur Filed with Secretary Sen. James F. Clayborne, Jr.
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Placed on Calendar Order of Concurrence House Amendment(s) 2 - May 20, 2013
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Secretary's Desk - Concurrence House Amendment(s) 2
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Third Reading - Short Debate - Passed 102-009-002
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Placed on Calendar Order of 3rd Reading - Short Debate
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House Floor Amendment No. 2 Adopted
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House Floor Amendment No. 1 Withdrawn by Rep. Barbara Flynn Currie
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Recalled to Second Reading - Short Debate
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House Floor Amendment No. 2 Recommends Be Adopted Rules Committee; 004-000-000
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House Floor Amendment No. 2 Referred to Rules Committee
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House Floor Amendment No. 2 Filed with Clerk by Rep. Barbara Flynn Currie
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House Floor Amendment No. 1 Recommends Be Adopted Rules Committee; 003-000-000
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House Floor Amendment No. 1 Referred to Rules Committee
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House Floor Amendment No. 1 Filed with Clerk by Rep. Barbara Flynn Currie
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Placed on Calendar Order of 3rd Reading - Short Debate
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Second Reading - Short Debate
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Placed on Calendar 2nd Reading - Short Debate
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Do Pass / Short Debate Revenue & Finance Committee; 010-000-000
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Remains in Revenue & Finance Committee
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Recommends Do Pass Subcommittee/ Revenue & Finance Committee; 005-000-000
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To Sales and Other Taxes Subcommittee
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Assigned to Revenue & Finance Committee
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Referred to Rules Committee
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First Reading
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Chief House Sponsor Rep. Barbara Flynn Currie
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Arrived in House
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Third Reading - Passed; 053-000-000
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Placed on Calendar Order of 3rd Reading April 10, 2013
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Senate Floor Amendment No. 1 Adopted; Clayborne
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Second Reading
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Senate Floor Amendment No. 1 Recommend Do Adopt Revenue; 011-000-000
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Senate Floor Amendment No. 1 Assignments Refers to Revenue
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Senate Floor Amendment No. 1 Referred to Assignments
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Senate Floor Amendment No. 1 Filed with Secretary by Sen. James F. Clayborne, Jr.
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Placed on Calendar Order of 2nd Reading March 7, 2013
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Do Pass Revenue; 008-000-000
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Assigned to Revenue
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Referred to Assignments
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First Reading
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Filed with Secretary by Sen. James F. Clayborne, Jr.
Sponsors
- Jr. James F. Clayborne · Cosponsor
Sponsorship breakdown
Export CSV (upgrade) →0 sponsors · 1 co-sponsors · 182 not signed on · 4 voted No
Sponsors (0)
None.
Co-sponsors (1)
- James F. Clayborne, Jr.
Not signed on (182)
182 members have not signed on to this bill.
Show all 182 →"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.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 42 | 0 | 0 | 1 |
| Democrat | 12 | 0 | 0 | 1 |
| Republican | 3 | 0 | 0 | 0 |
| Total | 57 | 0 | 0 | 2 |
| % of votes cast | 97% | 0% | 0% | 3% |
How each member voted (59)
| Member | Party | Vote |
|---|---|---|
| LaHood | — | Yea |
| Link | — | Yea |
| Althoff | — | Yea |
| Martinez | — | Not Voting |
| Barickman | — | Yea |
| Bertino-Tarrant | — | Yea |
| Biss | — | Yea |
| Bivins | — | Yea |
| Bush | — | Yea |
| Muñoz | — | Yea |
| Kotowski | — | Yea |
| Landek | — | Yea |
| Luechtefeld | — | Yea |
| Manar | — | Yea |
| McCann | — | Yea |
| McCarter | — | Yea |
| McConnaughay | — | Yea |
| Mulroe | — | Yea |
| Harris | — | Yea |
| Noland | — | Yea |
| Brady | — | Yea |
| Silverstein | — | Yea |
| Steans | — | Yea |
| McGuire | — | Yea |
| Sullivan | — | Yea |
| Jacobs | — | Yea |
| Cullerton, T. | — | Yea |
| Cullerton | — | Yea |
| Trotter | — | Yea |
| Clayborne | — | Yea |
| Connelly | — | Yea |
| Dillard | — | Yea |
| Duffy | — | Yea |
| Forby | — | Yea |
| Frerichs | — | Yea |
| Haine | — | Yea |
| Hutchinson | — | Yea |
| Oberweis | — | Yea |
| Radogno | — | Yea |
| Raoul | — | Yea |
| Righter | — | Yea |
| Sandoval | — | Yea |
| Van Pelt | — | Yea |
| Bill Cunningham | Democrat | Not Voting |
| David Koehler | Democrat | Yea |
| Don Harmon | Democrat | Yea |
| Emil Jones, III | Democrat | Yea |
| Eva-Dina Delgado | Democrat | Yea |
| Julie A. Morrison | Democrat | Yea |
| Kimberly A. Lightford | Democrat | Yea |
| Lakesia Collins | Democrat | Yea |
| Laura M. Murphy | Democrat | Yea |
| Linda Holmes | Democrat | Yea |
| Mattie Hunter | Democrat | Yea |
| Michael E. Hastings | Democrat | Yea |
| Steve Stadelman | Democrat | Yea |
| Chapin Rose | Republican | Yea |
| Dave Syverson | Republican | Yea |
| Sue Rezin | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 74 | 5 | 0 | 6 |
| Democrat | 24 | 1 | 0 | 0 |
| Republican | 4 | 3 | 0 | 1 |
| Total | 102 | 9 | 0 | 7 |
| % of votes cast | 86% | 8% | 0% | 6% |
How each member voted (118)
| Member | Party | Vote |
|---|---|---|
| Lang | — | Yea |
| Acevedo | — | Yea |
| Arroyo | — | Yea |
| Beiser | — | Yea |
| Bellock | — | Yea |
| Berrios | — | Yea |
| Mautino | — | Yea |
| Bost | — | Yea |
| Brauer | — | Yea |
| Brown | — | Yea |
| Drury | — | Yea |
| Hatcher | — | Yea |
| Jackson | — | Yea |
| Jakobsson | — | Yea |
| Jefferson | — | Not Voting |
| Nekritz | — | Yea |
| Hays | — | Yea |
| Unes | — | Yea |
| Leitch | — | Yea |
| McAsey | — | Yea |
| McAuliffe | — | Yea |
| McSweeney | — | Yea |
| Mell | — | Yea |
| Moffitt | — | Yea |
| Senger | — | Yea |
| Tabares | — | Yea |
| Thapedi | — | Yea |
| Bradley | — | Yea |
| Brady | — | Yea |
| Tryon | — | Yea |
| Turner | — | Yea |
| Burke, Daniel | — | Yea |
| Burke, Kelly | — | Yea |
| Mitchell, Bill | — | Yea |
| Sullivan | — | Yea |
| Mitchell, Christian | — | Yea |
| Harris, David | — | Yea |
| Harris, Greg | — | Yea |
| Conroy | — | Yea |
| Farnham | — | Yea |
| Flowers | — | Yea |
| Fortner | — | Yea |
| Golar | — | Yea |
| Harms | — | Yea |
| Hernandez | — | Yea |
| Kosel | — | Yea |
| Madigan | — | Yea |
| Wheeler | — | Yea |
| Williams | — | Yea |
| Davis, Monique | — | Yea |
| Jones | — | Yea |
| Phelps | — | Yea |
| Pihos | — | Yea |
| Soto | — | Not Voting |
| Verschoore | — | Yea |
| Willis | — | Yea |
| Yingling | — | Yea |
| Zalewski | — | Yea |
| Cavaletto | — | Nay |
| Cloonen | — | Nay |
| Costello | — | Nay |
| Cross | — | Yea |
| Currie | — | Yea |
| D'Amico | — | Yea |
| Demmer | — | Yea |
| Dunkin | — | Yea |
| Durkin | — | Not Voting |
| Franks | — | Not Voting |
| Hurley | — | Yea |
| Ives | — | Yea |
| Kay | — | Nay |
| Osmond | — | Not Voting |
| Poe | — | Yea |
| Pritchard | — | Yea |
| Reboletti | — | Yea |
| Reis | — | Nay |
| Riley | — | Yea |
| Roth | — | Yea |
| Sacia | — | Yea |
| Sandack | — | Yea |
| Schmitz | — | Not Voting |
| Sente | — | Yea |
| Smiddy | — | Yea |
| Sommer | — | Yea |
| Chapa LaVia | — | Yea |
| Anthony DeLuca | Democrat | Yea |
| Camille Y. Lilly | Democrat | Yea |
| Elgie R. Sims, Jr. | Democrat | Yea |
| Emanuel "Chris" Welch | Democrat | Yea |
| Fred Crespo | Democrat | Yea |
| Jay Hoffman | Democrat | Yea |
| Jehan Gordon-Booth | Democrat | Yea |
| Julie A. Morrison | Democrat | Nay |
| Kelly M. Cassidy | Democrat | Yea |
| La Shawn K. Ford | Democrat | Yea |
| Laura Fine | Democrat | Yea |
| Lawrence "Larry" Walsh, Jr. | Democrat | Yea |
| Marcus C. Evans, Jr. | Democrat | Yea |
| Martin J. Moylan | Democrat | Yea |
| Michelle Mussman | Democrat | Yea |
| Natalie A. Manley | Democrat | Yea |
| Nicholas K. Smith | Democrat | Yea |
| Rita Mayfield | Democrat | Yea |
| Robert "Bob" Rita | Democrat | Yea |
| Robert F. Martwick | Democrat | Yea |
| Robyn Gabel | Democrat | Yea |
| Sara Feigenholtz | Democrat | Yea |
| Stephanie A. Kifowit | Democrat | Yea |
| Sue Scherer | Democrat | Yea |
| William "Will" Davis | Democrat | Yea |
| Brad Halbrook | Republican | Nay |
| Charles Meier | Republican | Yea |
| Christopher "C.D." Davidsmeyer | Republican | Nay |
| Jil Tracy | Republican | Yea |
| Joe C. Sosnowski | Republican | Yea |
| John M. Cabello | Republican | Nay |
| Norine K. Hammond | Republican | Not Voting |
| Wayne A. Rosenthal | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 38 | 0 | 0 | 5 |
| Democrat | 12 | 0 | 0 | 1 |
| Republican | 3 | 0 | 0 | 0 |
| Total | 53 | 0 | 0 | 6 |
| % of votes cast | 90% | 0% | 0% | 10% |
How each member voted (59)
| Member | Party | Vote |
|---|---|---|
| Landek | — | Yea |
| Manar | — | Yea |
| Althoff | — | Yea |
| Martinez | — | Yea |
| Barickman | — | Yea |
| Bertino-Tarrant | — | Yea |
| Biss | — | Yea |
| Bivins | — | Yea |
| Bush | — | Yea |
| Link | — | Yea |
| McCarter | — | Yea |
| Radogno | — | Yea |
| Silverstein | — | Yea |
| Harris | — | Yea |
| Brady | — | Yea |
| Frerichs | — | Yea |
| Haine | — | Yea |
| Kotowski | — | Yea |
| LaHood | — | Yea |
| McGuire | — | Yea |
| Sullivan | — | Yea |
| Jacobs | — | Yea |
| Cullerton, T. | — | Yea |
| Cullerton | — | Yea |
| Luechtefeld | — | Not Voting |
| McCann | — | Not Voting |
| McConnaughay | — | Yea |
| Mulroe | — | Yea |
| Muñoz | — | Yea |
| Oberweis | — | Yea |
| Steans | — | Yea |
| Trotter | — | Not Voting |
| Clayborne | — | Yea |
| Connelly | — | Yea |
| Dillard | — | Yea |
| Duffy | — | Yea |
| Forby | — | Not Voting |
| Hutchinson | — | Yea |
| Noland | — | Yea |
| Raoul | — | Yea |
| Righter | — | Yea |
| Sandoval | — | Not Voting |
| Van Pelt | — | Yea |
| Bill Cunningham | Democrat | Yea |
| David Koehler | Democrat | Yea |
| Don Harmon | Democrat | Yea |
| Emil Jones, III | Democrat | Yea |
| Eva-Dina Delgado | Democrat | Yea |
| Julie A. Morrison | Democrat | Yea |
| Kimberly A. Lightford | Democrat | Not Voting |
| Lakesia Collins | Democrat | Yea |
| Laura M. Murphy | Democrat | Yea |
| Linda Holmes | Democrat | Yea |
| Mattie Hunter | Democrat | Yea |
| Michael E. Hastings | Democrat | Yea |
| Steve Stadelman | Democrat | Yea |
| Chapin Rose | Republican | Yea |
| Dave Syverson | Republican | Yea |
| Sue Rezin | Republican | Yea |
Subjects
Frequently asked questions
- What does SB 1801 do?
- Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that an exemption for materials, parts, equipment, components, and furnishings incorporated into an aircraft applies only to the use of qualifying tangible personal property by persons who modify, refurbish, complete, repair, replace, or maintain aircraft (instead of "organizations"). Provides that the changes are declarative of existing law and are not a new enactment. Effective immediately.
- Who sponsors SB 1801?
- SB 1801 is sponsored by James F. Clayborne, Jr..
- What is the current status of SB 1801?
- This bill has been enacted into law. Introduced February 15, 2013. Enacted.
- Where can I track SB 1801?
- Track SB 1801 free on One Click Politics — get push/email alerts when it moves.
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