Who sponsors HB 2499?

HB 2499 is sponsored by Barbara Flynn Currie.

Where can I track HB 2499?

Track HB 2499 free on One Click Politics — get push/email alerts when it moves.

Illinois 98th Regular Session Status: Enacted

HB 2499 — USE/OCC TAX-AIR CARRIER

Last action August 16, 2013 — Public Act . . . . . . . . . 98-0422

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Introduced
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In Committee
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Passed House
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Passed Senate
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To Executive
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Enacted

This bill has been enacted into law. Introduced February 20, 2013. Enacted.

Prognosis

Likely to advance 70% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

Enacted

Current position in the legislative process.
1 sponsor

0 primary, 1 co-sponsors signed on.
Cleared a recorded vote

Passed 2 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. Makes changes concerning an exemption for petroleum products to provide that the exemption applies to 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 (ii) is engaged in trade between the United States and any of its possessions, and (iii) 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. Effective immediately.

Bill Text

What changed in the latest version

63 added · 63 removed

Plain-language change summary

The recent changes to Bill HB 2499 involved switching from an "Engrossed" version to an "Enrolled" version. This transition means that the bill has completed the legislative process and is now being finalized for signing into law. This step is significant because it indicates that the bill has undergone all necessary reviews and amendments, moving it closer to actual implementation.

HB2499 ~~Engrossed~~Enrolled LRB098 10596 HLH 40859 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 HB2499 ~~Engrossed~~Enrolled - 2 - LRB098 10596 HLH 40859 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 HB2499 ~~Engrossed~~Enrolled - 3 - LRB098 10596 HLH 40859 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 HB2499 ~~Engrossed~~Enrolled - 4 - LRB098 10596 HLH 40859 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 HB2499 ~~Engrossed~~Enrolled - 5 - LRB098 10596 HLH 40859 b limited to, tractors, harvesters, sprayers, planters, seeders, or spreaders.

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 HB2499 ~~Engrossed~~Enrolled - 6 - LRB098 10596 HLH 40859 b 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.

HB2499 ~~Engrossed~~Enrolled - 7 - LRB098 10596 HLH 40859 b (16) 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.

(19) Personal property delivered to a purchaser or HB2499 ~~Engrossed~~Enrolled - 8 - LRB098 10596 HLH 40859 b 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.

If the equipment is leased in a HB2499 ~~Engrossed~~Enrolled - 9 - LRB098 10596 HLH 40859 b 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.

No lessor shall collect or attempt HB2499 ~~Engrossed~~Enrolled - 10 - LRB098 10596 HLH 40859 b 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.

(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 HB2499 ~~Engrossed~~Enrolled - 11 - LRB098 10596 HLH 40859 b 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.

HB2499 ~~Engrossed~~Enrolled - 12 - LRB098 10596 HLH 40859 b (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.

(30) Beginning January 1, 2001 and through June 30, 2016, food for human consumption that is to be consumed off the HB2499 ~~Engrossed~~Enrolled - 13 - LRB098 10596 HLH 40859 b 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 Health Rehabilitation Act.

No lessor shall collect HB2499 ~~Engrossed~~Enrolled - 14 - LRB098 10596 HLH 40859 b 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.

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 HB2499 ~~Engrossed~~Enrolled - 15 - LRB098 10596 HLH 40859 b case may be, if the tax has not been paid by the lessor.

HB2499 ~~Engrossed~~Enrolled - 16 - LRB098 10596 HLH 40859 b (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.

This exemption applies only to 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 HB2499 ~~Engrossed~~Enrolled - 17 - LRB098 10596 HLH 40859 b Regulations.

HB2499 ~~Engrossed~~Enrolled - 18 - LRB098 10596 HLH 40859 b (35 ILCS 110/3-5) Sec.

On and after the effective date of this amendatory Act of the 92nd General Assembly, however, an entity otherwise eligible for this exemption shall not make HB2499 ~~Engrossed~~Enrolled - 19 - LRB098 10596 HLH 40859 b tax-free purchases unless it has an active identification number issued by the Department.

(7) Farm machinery and equipment, both new and used, including that manufactured on special order, certified by the purchaser to be used primarily for production agriculture or State or federal agricultural programs, including individual replacement parts for the machinery and equipment, including 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 HB2499 ~~Engrossed~~Enrolled - 20 - LRB098 10596 HLH 40859 b 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.

This item (7) is exempt from the HB2499 ~~Engrossed~~Enrolled - 21 - LRB098 10596 HLH 40859 b provisions of Section 3-75.

(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 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 HB2499 ~~Engrossed~~Enrolled - 22 - LRB098 10596 HLH 40859 b imposed.

HB2499 ~~Engrossed~~Enrolled - 23 - LRB098 10596 HLH 40859 b (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.

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 HB2499 ~~Engrossed~~Enrolled - 24 - LRB098 10596 HLH 40859 b the non-qualifying use occurs.

If a lessor improperly collects any such amount from the lessee, the lessee shall have a legal right to claim a HB2499 ~~Engrossed~~Enrolled - 25 - LRB098 10596 HLH 40859 b refund of that amount from the lessor.

(19) Beginning July 1, 1999, game or game birds purchased HB2499 ~~Engrossed~~Enrolled - 26 - LRB098 10596 HLH 40859 b at a "game breeding and hunting preserve area" as that term is used in the Wildlife Code.

(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 HB2499 ~~Engrossed~~Enrolled - 27 - LRB098 10596 HLH 40859 b district that consists primarily of volunteers and includes parents and teachers of the school children.

(23) Beginning August 23, 2001 and through June 30, 2016, food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks, and food that has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances, and insulin, urine testing materials, syringes, and needles used by diabetics, for human HB2499 ~~Engrossed~~Enrolled - 28 - LRB098 10596 HLH 40859 b 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 Health Rehabilitation Act.

If a lessor improperly collects any such amount from the lessee, the lessee shall have a legal right to claim a HB2499 ~~Engrossed~~Enrolled - 29 - LRB098 10596 HLH 40859 b refund of that amount from the lessor.

HB2499 ~~Engrossed~~Enrolled - 30 - LRB098 10596 HLH 40859 b (26) Beginning January 1, 2008, tangible personal property used in the construction or maintenance of a community water supply, as defined under Section 3.145 of the Environmental Protection Act, that is operated by a not-for-profit corporation that holds a valid water supply permit issued under Title IV of the Environmental Protection Act.

HB2499 ~~Engrossed~~Enrolled - 32 - LRB098 10596 HLH 40859 b (35 ILCS 115/3-5) Sec.

On and after the effective date of this amendatory Act of the 92nd General Assembly, however, an entity otherwise eligible for this exemption shall not make HB2499 ~~Engrossed~~Enrolled - 33 - LRB098 10596 HLH 40859 b tax-free purchases unless it has an active identification number issued by the Department.

(7) Farm machinery and equipment, both new and used, including that manufactured on special order, certified by the purchaser to be used primarily for production agriculture or State or federal agricultural programs, including individual replacement parts for the machinery and equipment, including 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 HB2499 ~~Engrossed~~Enrolled - 34 - LRB098 10596 HLH 40859 b 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.

This item (7) is exempt from the HB2499 ~~Engrossed~~Enrolled - 35 - LRB098 10596 HLH 40859 b provisions of Section 3-55.

HB2499 ~~Engrossed~~Enrolled - 36 - LRB098 10596 HLH 40859 b (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;

(13) Beginning January 1, 1992 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 HB2499 ~~Engrossed~~Enrolled - 37 - LRB098 10596 HLH 40859 b consumption) and prescription and non-prescription 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 Health Rehabilitation Act.

(16) 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 HB2499 ~~Engrossed~~Enrolled - 38 - LRB098 10596 HLH 40859 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 identification number by the Department under Section 1g of the Retailers' Occupation Tax Act.

(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, HB2499 ~~Engrossed~~Enrolled - 39 - LRB098 10596 HLH 40859 b bridges, sidewalks, waste disposal systems, water and sewer line extensions, water distribution and purification facilities, storm water drainage and retention facilities, and sewage treatment facilities, resulting from a State or federally declared disaster in Illinois or bordering Illinois when such repairs are initiated on facilities located in the declared disaster area within 6 months after the disaster.

For purposes of this exemption, "a corporation, limited liability company, society, association, foundation, or institution organized and operated exclusively for educational purposes" means all tax-supported public schools, private schools that offer systematic instruction in useful branches of learning by methods common to public schools and that compare favorably in their scope and intensity with the course of study presented in tax-supported schools, and vocational or technical schools or institutes organized and operated exclusively to provide a course of study of not less HB2499 ~~Engrossed~~Enrolled - 40 - LRB098 10596 HLH 40859 b 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.

Show all 63 changed lines (23 more)

This paragraph HB2499 ~~Engrossed~~Enrolled - 41 - LRB098 10596 HLH 40859 b is exempt from the provisions of Section 3-55.

(26) 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 HB2499 ~~Engrossed~~Enrolled - 42 - LRB098 10596 HLH 40859 b (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.

(28) Tangible personal property sold to a public-facilities corporation, as described in Section 11-65-10 of the Illinois Municipal Code, for purposes of HB2499 ~~Engrossed~~Enrolled - 43 - LRB098 10596 HLH 40859 b 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.

This exemption applies only to those organizations that HB2499 ~~Engrossed~~Enrolled - 44 - LRB098 10596 HLH 40859 b (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.

(2) 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 HB2499 ~~Engrossed~~Enrolled - 45 - LRB098 10596 HLH 40859 b 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.

Farm machinery and equipment also includes computers, sensors, software, and related equipment used primarily in the computer-assisted operation of production agriculture HB2499 ~~Engrossed~~Enrolled - 46 - LRB098 10596 HLH 40859 b 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.

(5) 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 access to the living quarters from the driver's seat, or a motor vehicle of the second division that is of the van HB2499 ~~Engrossed~~Enrolled - 47 - LRB098 10596 HLH 40859 b configuration designed for the transportation of not less than 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.

On and after the effective date HB2499 ~~Engrossed~~Enrolled - 48 - LRB098 10596 HLH 40859 b of this amendatory Act of the 92nd General Assembly, 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.

(12) Tangible personal property sold to interstate HB2499 ~~Engrossed~~Enrolled - 49 - LRB098 10596 HLH 40859 b carriers for hire for use as rolling stock moving in interstate commerce or to lessors under leases of one year or longer executed or in effect at the time of purchase by interstate carriers for hire for use as rolling stock moving in interstate commerce and equipment operated by a telecommunications provider, licensed as a common carrier by the Federal Communications Commission, which is permanently installed in or affixed to aircraft moving in interstate commerce.

HB2499 ~~Engrossed~~Enrolled - 50 - LRB098 10596 HLH 40859 b (13) Proceeds from sales to owners, lessors, or shippers of tangible personal property that is utilized by interstate carriers for hire for use as rolling stock moving in interstate commerce and equipment operated by a telecommunications provider, licensed as a common carrier by the Federal Communications Commission, which is permanently installed in or affixed to aircraft moving in interstate commerce.

HB2499 ~~Engrossed~~Enrolled - 51 - LRB098 10596 HLH 40859 b (16) Petroleum products sold to a purchaser if the seller is prohibited by federal law from charging tax to the purchaser.

(20) Photoprocessing machinery and equipment, including repair and replacement parts, both new and used, including that HB2499 ~~Engrossed~~Enrolled - 52 - LRB098 10596 HLH 40859 b manufactured on special order, certified by the purchaser to be used primarily for photoprocessing, and including photoprocessing machinery and equipment purchased for lease.

Beginning July 1, 2013, fuel and petroleum products sold to or used by an air carrier, certified by the carrier to be used for consumption, shipment, or storage in the conduct of its business as an air common carrier, for a 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 HB2499 ~~Engrossed~~Enrolled - 53 - LRB098 10596 HLH 40859 b aircraft, without regard to a change in the flight number of that aircraft.

(25-5) The exemption under item (25) does not apply if the state in which the motor vehicle will be titled does not allow HB2499 ~~Engrossed~~Enrolled - 54 - LRB098 10596 HLH 40859 b a reciprocal exemption for a motor vehicle sold and delivered in that state to an Illinois resident but titled in Illinois.

HB2499 ~~Engrossed~~Enrolled - 55 - LRB098 10596 HLH 40859 b (25-7) Beginning on July 1, 2007, no tax is imposed under 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 used, excluding post-sale customizations as defined in this Section, for 10 or more days in each 12-month period HB2499 ~~Engrossed~~Enrolled - 56 - LRB098 10596 HLH 40859 b immediately following the date of the sale of the aircraft.

(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 who leases the equipment, under a lease of one year or longer executed or in effect at the time of the purchase, to a HB2499 ~~Engrossed~~Enrolled - 57 - LRB098 10596 HLH 40859 b hospital that has been issued an active tax exemption 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 line extensions, water distribution and purification facilities, storm water drainage and retention facilities, and HB2499 ~~Engrossed~~Enrolled - 58 - LRB098 10596 HLH 40859 b 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.

HB2499 ~~Engrossed~~Enrolled - 59 - LRB098 10596 HLH 40859 b (34) 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.

(35-5) Beginning August 23, 2001 and through June 30, 2016, food for human consumption that is to be consumed off the HB2499 ~~Engrossed~~Enrolled - 60 - LRB098 10596 HLH 40859 b 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 a licensed facility as defined in the ID/DD Community Care Act or the Specialized Mental Health Rehabilitation Act.

This paragraph is exempt from the provisions of HB2499 ~~Engrossed~~Enrolled - 61 - LRB098 10596 HLH 40859 b Section 2-70.

(39) Beginning January 1, 2008, tangible personal property used in the construction or maintenance of a community water HB2499 ~~Engrossed~~Enrolled - 62 - LRB098 10596 HLH 40859 b 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.

The exemption does not include aircraft operated by a commercial air carrier providing scheduled passenger air HB2499 ~~Engrossed~~Enrolled - 63 - LRB098 10596 HLH 40859 b service pursuant to authority issued under Part 121 or Part 129 of the Federal Aviation Regulations.

Latest

HB2499 ~~Engrossed~~ LRB098 10596 HLH 40859 b AN ACT concerning revenue.

HB2499 Enrolled LRB098 10596 HLH 40859 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 HB2499 ~~Engrossed~~ - 2 - LRB098 10596 HLH 40859 b support of arts or cultural programming, activities, or services.

(3) Personal property purchased by a not-for-profit arts or cultural organization that establishes, by proof required by the Department by rule, that it has received an exemption under Section 501(c)(3) of the Internal Revenue Code and that is organized and operated primarily for the presentation or HB2499 Enrolled - 2 - LRB098 10596 HLH 40859 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 HB2499 ~~Engrossed~~ - 3 - LRB098 10596 HLH 40859 b the car is subject to the Replacement Vehicle Tax.

(5) Until July 1, 2003, a passenger car that is a replacement vehicle to the extent that the purchase price of HB2499 Enrolled - 3 - LRB098 10596 HLH 40859 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 HB2499 ~~Engrossed~~ - 4 - LRB098 10596 HLH 40859 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.

(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 HB2499 Enrolled - 4 - LRB098 10596 HLH 40859 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 HB2499 ~~Engrossed~~ - 5 - LRB098 10596 HLH 40859 b limited to, tractors, harvesters, sprayers, planters, seeders, or spreaders.

Farm machinery and equipment shall include precision farming equipment that is installed or purchased to be installed on farm machinery and equipment including, but not HB2499 Enrolled - 5 - LRB098 10596 HLH 40859 b limited to, tractors, harvesters, sprayers, planters, seeders, or spreaders.

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 HB2499 ~~Engrossed~~ - 6 - LRB098 10596 HLH 40859 b least one individual or package for hire from the city of origination to the city of final destination on the same aircraft, without regard to a change in the flight number of that aircraft.

Beginning July 1, 2013, fuel and petroleum products sold to or used by an air carrier, certified by the carrier to be used for consumption, shipment, or storage in the conduct of its business as an air common carrier, for a flight that (i) is engaged in foreign trade or is engaged in trade between the United States and any of its possessions and (ii) transports at HB2499 Enrolled - 6 - LRB098 10596 HLH 40859 b 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.

HB2499 ~~Engrossed~~ - 7 - LRB098 10596 HLH 40859 b (16) 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.

HB2499 Enrolled - 7 - LRB098 10596 HLH 40859 b (16) 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.

(19) Personal property delivered to a purchaser or HB2499 ~~Engrossed~~ - 8 - LRB098 10596 HLH 40859 b 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.

(19) Personal property delivered to a purchaser or HB2499 Enrolled - 8 - LRB098 10596 HLH 40859 b 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.

If the equipment is leased in a HB2499 ~~Engrossed~~ - 9 - LRB098 10596 HLH 40859 b 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.

If the equipment is leased in a HB2499 Enrolled - 9 - LRB098 10596 HLH 40859 b 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.

No lessor shall collect or attempt HB2499 ~~Engrossed~~ - 10 - LRB098 10596 HLH 40859 b 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.

No lessor shall collect or attempt HB2499 Enrolled - 10 - LRB098 10596 HLH 40859 b 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.

(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 HB2499 ~~Engrossed~~ - 11 - LRB098 10596 HLH 40859 b 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.

(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 HB2499 Enrolled - 11 - LRB098 10596 HLH 40859 b 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.

HB2499 ~~Engrossed~~ - 12 - LRB098 10596 HLH 40859 b (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.

HB2499 Enrolled - 12 - LRB098 10596 HLH 40859 b (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.

(30) Beginning January 1, 2001 and through June 30, 2016, food for human consumption that is to be consumed off the HB2499 ~~Engrossed~~ - 13 - LRB098 10596 HLH 40859 b 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 Health Rehabilitation Act.

(30) Beginning January 1, 2001 and through June 30, 2016, food for human consumption that is to be consumed off the HB2499 Enrolled - 13 - LRB098 10596 HLH 40859 b 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 Health Rehabilitation Act.

No lessor shall collect HB2499 ~~Engrossed~~ - 14 - LRB098 10596 HLH 40859 b 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.

No lessor shall collect HB2499 Enrolled - 14 - LRB098 10596 HLH 40859 b 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.

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 HB2499 ~~Engrossed~~ - 15 - LRB098 10596 HLH 40859 b case may be, if the tax has not been paid by the lessor.

No lessor shall collect or attempt to collect an amount (however designated) that purports to reimburse that lessor for the tax imposed by this Act or the Service Use Tax Act, as the HB2499 Enrolled - 15 - LRB098 10596 HLH 40859 b case may be, if the tax has not been paid by the lessor.

HB2499 ~~Engrossed~~ - 16 - LRB098 10596 HLH 40859 b (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.

HB2499 Enrolled - 16 - LRB098 10596 HLH 40859 b (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.

This exemption applies only to 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 HB2499 Enrolled - 17 - LRB098 10596 HLH 40859 b Regulations.

HB2499 ~~Engrossed~~ - 18 - LRB098 10596 HLH 40859 b (35 ILCS 110/3-5) Sec.

HB2499 Enrolled - 18 - LRB098 10596 HLH 40859 b (35 ILCS 110/3-5) Sec.

On and after the effective date of this amendatory Act of the 92nd General Assembly, however, an entity otherwise eligible for this exemption shall not make HB2499 ~~Engrossed~~ - 19 - LRB098 10596 HLH 40859 b tax-free purchases unless it has an active identification number issued by the Department.

On and after the effective date of this amendatory Act of the 92nd General Assembly, however, an entity otherwise eligible for this exemption shall not make HB2499 Enrolled - 19 - LRB098 10596 HLH 40859 b tax-free purchases unless it has an active identification number issued by the Department.

(7) Farm machinery and equipment, both new and used, including that manufactured on special order, certified by the purchaser to be used primarily for production agriculture or State or federal agricultural programs, including individual replacement parts for the machinery and equipment, including 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 HB2499 ~~Engrossed~~ - 20 - LRB098 10596 HLH 40859 b chemical and fertilizer spreaders, and nurse wagons required to be registered under Section 3-809 of the Illinois Vehicle Code, but excluding other motor vehicles required to be registered under the Illinois Vehicle Code.

(7) Farm machinery and equipment, both new and used, including that manufactured on special order, certified by the purchaser to be used primarily for production agriculture or State or federal agricultural programs, including individual replacement parts for the machinery and equipment, including machinery and equipment purchased for lease, and including implements of husbandry defined in Section 1-130 of the Illinois Vehicle Code, farm machinery and agricultural HB2499 Enrolled - 20 - LRB098 10596 HLH 40859 b 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.

This item (7) is exempt from the HB2499 ~~Engrossed~~ - 21 - LRB098 10596 HLH 40859 b provisions of Section 3-75.

This item (7) is exempt from the HB2499 Enrolled - 21 - LRB098 10596 HLH 40859 b provisions of Section 3-75.

HB2499 ~~Engrossed~~ - 23 - LRB098 10596 HLH 40859 b (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.

HB2499 Enrolled - 23 - LRB098 10596 HLH 40859 b (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.

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 HB2499 ~~Engrossed~~ - 24 - LRB098 10596 HLH 40859 b the non-qualifying use occurs.

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 HB2499 Enrolled - 24 - LRB098 10596 HLH 40859 b the non-qualifying use occurs.

If a lessor improperly collects any such amount from the lessee, the lessee shall have a legal right to claim a HB2499 ~~Engrossed~~ - 25 - LRB098 10596 HLH 40859 b refund of that amount from the lessor.

If a lessor improperly collects any such amount from the lessee, the lessee shall have a legal right to claim a HB2499 Enrolled - 25 - LRB098 10596 HLH 40859 b refund of that amount from the lessor.

(19) Beginning July 1, 1999, game or game birds purchased HB2499 ~~Engrossed~~ - 26 - LRB098 10596 HLH 40859 b at a "game breeding and hunting preserve area" as that term is used in the Wildlife Code.

(19) Beginning July 1, 1999, game or game birds purchased HB2499 Enrolled - 26 - LRB098 10596 HLH 40859 b at a "game breeding and hunting preserve area" as that term is used in the Wildlife Code.

(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 HB2499 ~~Engrossed~~ - 27 - LRB098 10596 HLH 40859 b district that consists primarily of volunteers and includes parents and teachers of the school children.

(21) Beginning January 1, 2000, personal property, including food, purchased through fundraising events for the benefit of a public or private elementary or secondary school, a group of those schools, or one or more school districts if the events are sponsored by an entity recognized by the school HB2499 Enrolled - 27 - LRB098 10596 HLH 40859 b district that consists primarily of volunteers and includes parents and teachers of the school children.

(23) Beginning August 23, 2001 and through June 30, 2016, food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks, and food that has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances, and insulin, urine testing materials, syringes, and needles used by diabetics, for human HB2499 ~~Engrossed~~ - 28 - LRB098 10596 HLH 40859 b 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 Health Rehabilitation Act.

(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 HB2499 Enrolled - 28 - LRB098 10596 HLH 40859 b 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 Health Rehabilitation Act.

If a lessor improperly collects any such amount from the lessee, the lessee shall have a legal right to claim a HB2499 ~~Engrossed~~ - 29 - LRB098 10596 HLH 40859 b refund of that amount from the lessor.

If a lessor improperly collects any such amount from the lessee, the lessee shall have a legal right to claim a HB2499 Enrolled - 29 - LRB098 10596 HLH 40859 b refund of that amount from the lessor.

HB2499 ~~Engrossed~~ - 30 - LRB098 10596 HLH 40859 b (26) Beginning January 1, 2008, tangible personal property used in the construction or maintenance of a community water supply, as defined under Section 3.145 of the Environmental Protection Act, that is operated by a not-for-profit corporation that holds a valid water supply permit issued under Title IV of the Environmental Protection Act.

HB2499 Enrolled - 30 - LRB098 10596 HLH 40859 b (26) Beginning January 1, 2008, tangible personal property used in the construction or maintenance of a community water supply, as defined under Section 3.145 of the Environmental Protection Act, that is operated by a not-for-profit corporation that holds a valid water supply permit issued under Title IV of the Environmental Protection Act.

This exemption applies only to 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 HB2499 Enrolled - 31 - LRB098 10596 HLH 40859 b Regulations.

HB2499 ~~Engrossed~~ - 32 - LRB098 10596 HLH 40859 b (35 ILCS 115/3-5) Sec.

HB2499 Enrolled - 32 - LRB098 10596 HLH 40859 b (35 ILCS 115/3-5) Sec.

On and after the effective date of this amendatory Act of the 92nd General Assembly, however, an entity otherwise eligible for this exemption shall not make HB2499 ~~Engrossed~~ - 33 - LRB098 10596 HLH 40859 b tax-free purchases unless it has an active identification number issued by the Department.

On and after the effective date of this amendatory Act of the 92nd General Assembly, however, an entity otherwise eligible for this exemption shall not make HB2499 Enrolled - 33 - LRB098 10596 HLH 40859 b tax-free purchases unless it has an active identification number issued by the Department.

(7) Farm machinery and equipment, both new and used, including that manufactured on special order, certified by the purchaser to be used primarily for production agriculture or State or federal agricultural programs, including individual replacement parts for the machinery and equipment, including 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 HB2499 ~~Engrossed~~ - 34 - LRB098 10596 HLH 40859 b chemical and fertilizer spreaders, and nurse wagons required to be registered under Section 3-809 of the Illinois Vehicle Code, but excluding other motor vehicles required to be registered under the Illinois Vehicle Code.

(7) Farm machinery and equipment, both new and used, including that manufactured on special order, certified by the purchaser to be used primarily for production agriculture or State or federal agricultural programs, including individual replacement parts for the machinery and equipment, including machinery and equipment purchased for lease, and including implements of husbandry defined in Section 1-130 of the Illinois Vehicle Code, farm machinery and agricultural HB2499 Enrolled - 34 - LRB098 10596 HLH 40859 b 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.

This item (7) is exempt from the HB2499 ~~Engrossed~~ - 35 - LRB098 10596 HLH 40859 b provisions of Section 3-55.

This item (7) is exempt from the HB2499 Enrolled - 35 - LRB098 10596 HLH 40859 b provisions of Section 3-55.

HB2499 ~~Engrossed~~ - 36 - LRB098 10596 HLH 40859 b (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;

HB2499 Enrolled - 36 - LRB098 10596 HLH 40859 b (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;

(13) Beginning January 1, 1992 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 HB2499 ~~Engrossed~~ - 37 - LRB098 10596 HLH 40859 b consumption) and prescription and non-prescription 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 Health Rehabilitation Act.

(13) Beginning January 1, 1992 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 HB2499 Enrolled - 37 - LRB098 10596 HLH 40859 b consumption) and prescription and non-prescription 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 Health Rehabilitation Act.

(16) 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 HB2499 ~~Engrossed~~ - 38 - LRB098 10596 HLH 40859 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 identification number by the Department under Section 1g of the Retailers' Occupation Tax Act.

(16) 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 HB2499 Enrolled - 38 - LRB098 10596 HLH 40859 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 identification number by the Department under Section 1g of the Retailers' Occupation Tax Act.

(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, HB2499 ~~Engrossed~~ - 39 - LRB098 10596 HLH 40859 b 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 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, HB2499 Enrolled - 39 - LRB098 10596 HLH 40859 b bridges, sidewalks, waste disposal systems, water and sewer line extensions, water distribution and purification facilities, storm water drainage and retention facilities, and sewage treatment facilities, resulting from a State or federally declared disaster in Illinois or bordering Illinois when such repairs are initiated on facilities located in the declared disaster area within 6 months after the disaster.

For purposes of this exemption, "a corporation, limited liability company, society, association, foundation, or institution organized and operated exclusively for educational purposes" means all tax-supported public schools, private schools that offer systematic instruction in useful branches of learning by methods common to public schools and that compare favorably in their scope and intensity with the course of study presented in tax-supported schools, and vocational or technical schools or institutes organized and operated exclusively to provide a course of study of not less HB2499 ~~Engrossed~~ - 40 - LRB098 10596 HLH 40859 b than 6 weeks duration and designed to prepare individuals to follow a trade or to pursue a manual, technical, mechanical, industrial, business, or commercial occupation.

For purposes of this exemption, "a corporation, limited liability company, society, association, foundation, or institution organized and operated exclusively for educational purposes" means all tax-supported public schools, private schools that offer systematic instruction in useful branches of learning by methods common to public schools and that compare favorably in their scope and intensity with the course of study presented in tax-supported schools, and vocational or technical schools or institutes organized and operated exclusively to provide a course of study of not less HB2499 Enrolled - 40 - LRB098 10596 HLH 40859 b 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.

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This paragraph HB2499 ~~Engrossed~~ - 41 - LRB098 10596 HLH 40859 b is exempt from the provisions of Section 3-55.

This paragraph HB2499 Enrolled - 41 - LRB098 10596 HLH 40859 b is exempt from the provisions of Section 3-55.

(26) 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 HB2499 ~~Engrossed~~ - 42 - LRB098 10596 HLH 40859 b (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.

(26) 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 HB2499 Enrolled - 42 - LRB098 10596 HLH 40859 b (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.

(28) Tangible personal property sold to a public-facilities corporation, as described in Section 11-65-10 of the Illinois Municipal Code, for purposes of HB2499 ~~Engrossed~~ - 43 - LRB098 10596 HLH 40859 b 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.

(28) Tangible personal property sold to a public-facilities corporation, as described in Section 11-65-10 of the Illinois Municipal Code, for purposes of HB2499 Enrolled - 43 - LRB098 10596 HLH 40859 b 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.

This exemption applies only to those organizations that HB2499 ~~Engrossed~~ - 44 - LRB098 10596 HLH 40859 b (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.

This exemption applies only to those organizations that HB2499 Enrolled - 44 - LRB098 10596 HLH 40859 b (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.

(2) 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 HB2499 ~~Engrossed~~ - 45 - LRB098 10596 HLH 40859 b 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.

(2) 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 HB2499 Enrolled - 45 - LRB098 10596 HLH 40859 b 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.

Farm machinery and equipment also includes computers, sensors, software, and related equipment used primarily in the computer-assisted operation of production agriculture HB2499 ~~Engrossed~~ - 46 - LRB098 10596 HLH 40859 b 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.

Farm machinery and equipment also includes computers, sensors, software, and related equipment used primarily in the computer-assisted operation of production agriculture HB2499 Enrolled - 46 - LRB098 10596 HLH 40859 b 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.

(5) 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 access to the living quarters from the driver's seat, or a motor vehicle of the second division that is of the van HB2499 ~~Engrossed~~ - 47 - LRB098 10596 HLH 40859 b configuration designed for the transportation of not less than 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.

(5) 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 access to the living quarters from the driver's seat, or a motor vehicle of the second division that is of the van HB2499 Enrolled - 47 - LRB098 10596 HLH 40859 b configuration designed for the transportation of not less than 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.

On and after the effective date HB2499 ~~Engrossed~~ - 48 - LRB098 10596 HLH 40859 b of this amendatory Act of the 92nd General Assembly, 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.

On and after the effective date HB2499 Enrolled - 48 - LRB098 10596 HLH 40859 b of this amendatory Act of the 92nd General Assembly, 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.

(12) Tangible personal property sold to interstate HB2499 ~~Engrossed~~ - 49 - LRB098 10596 HLH 40859 b carriers for hire for use as rolling stock moving in interstate commerce or to lessors under leases of one year or longer executed or in effect at the time of purchase by interstate carriers for hire for use as rolling stock moving in interstate commerce and equipment operated by a telecommunications provider, licensed as a common carrier by the Federal Communications Commission, which is permanently installed in or affixed to aircraft moving in interstate commerce.

(12) Tangible personal property sold to interstate HB2499 Enrolled - 49 - LRB098 10596 HLH 40859 b carriers for hire for use as rolling stock moving in interstate commerce or to lessors under leases of one year or longer executed or in effect at the time of purchase by interstate carriers for hire for use as rolling stock moving in interstate commerce and equipment operated by a telecommunications provider, licensed as a common carrier by the Federal Communications Commission, which is permanently installed in or affixed to aircraft moving in interstate commerce.

HB2499 ~~Engrossed~~ - 50 - LRB098 10596 HLH 40859 b (13) Proceeds from sales to owners, lessors, or shippers of tangible personal property that is utilized by interstate carriers for hire for use as rolling stock moving in interstate commerce and equipment operated by a telecommunications provider, licensed as a common carrier by the Federal Communications Commission, which is permanently installed in or affixed to aircraft moving in interstate commerce.

HB2499 Enrolled - 50 - LRB098 10596 HLH 40859 b (13) Proceeds from sales to owners, lessors, or shippers of tangible personal property that is utilized by interstate carriers for hire for use as rolling stock moving in interstate commerce and equipment operated by a telecommunications provider, licensed as a common carrier by the Federal Communications Commission, which is permanently installed in or affixed to aircraft moving in interstate commerce.

HB2499 ~~Engrossed~~ - 51 - LRB098 10596 HLH 40859 b (16) Petroleum products sold to a purchaser if the seller is prohibited by federal law from charging tax to the purchaser.

HB2499 Enrolled - 51 - LRB098 10596 HLH 40859 b (16) Petroleum products sold to a purchaser if the seller is prohibited by federal law from charging tax to the purchaser.

(20) Photoprocessing machinery and equipment, including repair and replacement parts, both new and used, including that HB2499 ~~Engrossed~~ - 52 - LRB098 10596 HLH 40859 b manufactured on special order, certified by the purchaser to be used primarily for photoprocessing, and including photoprocessing machinery and equipment purchased for lease.

(20) Photoprocessing machinery and equipment, including repair and replacement parts, both new and used, including that HB2499 Enrolled - 52 - LRB098 10596 HLH 40859 b manufactured on special order, certified by the purchaser to be used primarily for photoprocessing, and including photoprocessing machinery and equipment purchased for lease.

Beginning July 1, 2013, fuel and petroleum products sold to or used by an air carrier, certified by the carrier to be used for consumption, shipment, or storage in the conduct of its business as an air common carrier, for a 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 HB2499 ~~Engrossed~~ - 53 - LRB098 10596 HLH 40859 b aircraft, without regard to a change in the flight number of that aircraft.

Beginning July 1, 2013, fuel and petroleum products sold to or used by an air carrier, certified by the carrier to be used for consumption, shipment, or storage in the conduct of its business as an air common carrier, for a flight that (i) is engaged in foreign trade or is engaged in trade between the United States and any of its possessions and (ii) transports at least one individual or package for hire from the city of origination to the city of final destination on the same HB2499 Enrolled - 53 - LRB098 10596 HLH 40859 b aircraft, without regard to a change in the flight number of that aircraft.

(25-5) The exemption under item (25) does not apply if the state in which the motor vehicle will be titled does not allow HB2499 ~~Engrossed~~ - 54 - LRB098 10596 HLH 40859 b a reciprocal exemption for a motor vehicle sold and delivered in that state to an Illinois resident but titled in Illinois.

(25-5) The exemption under item (25) does not apply if the state in which the motor vehicle will be titled does not allow HB2499 Enrolled - 54 - LRB098 10596 HLH 40859 b a reciprocal exemption for a motor vehicle sold and delivered in that state to an Illinois resident but titled in Illinois.

HB2499 ~~Engrossed~~ - 55 - LRB098 10596 HLH 40859 b (25-7) Beginning on July 1, 2007, no tax is imposed under 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:

HB2499 Enrolled - 55 - LRB098 10596 HLH 40859 b (25-7) Beginning on July 1, 2007, no tax is imposed under 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 used, excluding post-sale customizations as defined in this Section, for 10 or more days in each 12-month period HB2499 ~~Engrossed~~ - 56 - LRB098 10596 HLH 40859 b immediately following the date of the sale of the aircraft.

"Based in this State" means hangared, stored, or otherwise used, excluding post-sale customizations as defined in this Section, for 10 or more days in each 12-month period HB2499 Enrolled - 56 - LRB098 10596 HLH 40859 b immediately following the date of the sale of the aircraft.

(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 who leases the equipment, under a lease of one year or longer executed or in effect at the time of the purchase, to a HB2499 ~~Engrossed~~ - 57 - LRB098 10596 HLH 40859 b hospital that has been issued an active tax exemption identification number by the Department under Section 1g of this Act.

(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 who leases the equipment, under a lease of one year or longer executed or in effect at the time of the purchase, to a HB2499 Enrolled - 57 - LRB098 10596 HLH 40859 b hospital that has been issued an active tax exemption 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 line extensions, water distribution and purification facilities, storm water drainage and retention facilities, and HB2499 ~~Engrossed~~ - 58 - LRB098 10596 HLH 40859 b 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.

(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 line extensions, water distribution and purification facilities, storm water drainage and retention facilities, and HB2499 Enrolled - 58 - LRB098 10596 HLH 40859 b 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.

HB2499 ~~Engrossed~~ - 59 - LRB098 10596 HLH 40859 b (34) 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.

HB2499 Enrolled - 59 - LRB098 10596 HLH 40859 b (34) 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.

(35-5) Beginning August 23, 2001 and through June 30, 2016, food for human consumption that is to be consumed off the HB2499 ~~Engrossed~~ - 60 - LRB098 10596 HLH 40859 b 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 a licensed facility as defined in the ID/DD Community Care Act or the Specialized Mental Health Rehabilitation Act.

(35-5) Beginning August 23, 2001 and through June 30, 2016, food for human consumption that is to be consumed off the HB2499 Enrolled - 60 - LRB098 10596 HLH 40859 b 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 a licensed facility as defined in the ID/DD Community Care Act or the Specialized Mental Health Rehabilitation Act.

This paragraph is exempt from the provisions of HB2499 ~~Engrossed~~ - 61 - LRB098 10596 HLH 40859 b Section 2-70.

This paragraph is exempt from the provisions of HB2499 Enrolled - 61 - LRB098 10596 HLH 40859 b Section 2-70.

(39) Beginning January 1, 2008, tangible personal property used in the construction or maintenance of a community water HB2499 ~~Engrossed~~ - 62 - LRB098 10596 HLH 40859 b 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.

(39) Beginning January 1, 2008, tangible personal property used in the construction or maintenance of a community water HB2499 Enrolled - 62 - LRB098 10596 HLH 40859 b 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.

The exemption does not include aircraft operated by a commercial air carrier providing scheduled passenger air HB2499 ~~Engrossed~~ - 63 - LRB098 10596 HLH 40859 b service pursuant to authority issued under Part 121 or Part 129 of the Federal Aviation Regulations.

The exemption does not include aircraft operated by a commercial air carrier providing scheduled passenger air HB2499 Enrolled - 63 - LRB098 10596 HLH 40859 b service pursuant to authority issued under Part 121 or Part 129 of the Federal Aviation Regulations.

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Action History

August 16, 2013
Public Act . . . . . . . . . 98-0422
August 16, 2013
Effective Date August 16, 2013
August 16, 2013
Governor Approved
June 19, 2013
Sent to the Governor
May 22, 2013
Passed Both Houses
May 22, 2013
Third Reading - Passed; 057-000-000
May 08, 2013
Placed on Calendar Order of 3rd Reading May 9, 2013
May 08, 2013
Second Reading
May 07, 2013
Placed on Calendar Order of 2nd Reading May 8, 2013
May 07, 2013
Do Pass Revenue; 008-000-000
April 24, 2013
Assigned to Revenue
April 17, 2013
Referred to Assignments
April 17, 2013
First Reading
April 17, 2013
Chief Senate Sponsor Sen. Don Harmon
April 11, 2013
Placed on Calendar Order of First Reading April 12, 2013
April 11, 2013
Arrive in Senate
April 11, 2013
Third Reading - Short Debate - Passed 078-034-000
April 10, 2013
Placed on Calendar Order of 3rd Reading - Short Debate
April 10, 2013
House Floor Amendment No. 1 Adopted
April 10, 2013
Second Reading - Short Debate
April 09, 2013
House Floor Amendment No. 1 Recommends Be Adopted Rules Committee; 005-000-000
April 08, 2013
House Floor Amendment No. 1 Referred to Rules Committee
April 08, 2013
House Floor Amendment No. 1 Filed with Clerk by Rep. Barbara Flynn Currie
March 21, 2013
Placed on Calendar 2nd Reading - Short Debate
March 21, 2013
Do Pass / Short Debate Revenue & Finance Committee; 010-000-000
March 21, 2013
Recommends Do Pass Subcommittee/ Revenue & Finance Committee; 005-000-000
March 04, 2013
Assigned to Revenue & Finance Committee
February 26, 2013
Added Chief Co-Sponsor Rep. David Harris
February 20, 2013
Referred to Rules Committee
February 20, 2013
First Reading
February 20, 2013
Filed with the Clerk by Rep. Barbara Flynn Currie

Sponsorship breakdown

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0 sponsors · 1 co-sponsors · 182 not signed on · 13 voted No

Sponsors (0)

None.

Co-sponsors (1)

Barbara Flynn Currie

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.

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

Votes

Third Reading

May 22, 2013

Passed 57 Yea · 0 Nay · 2 Other

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
Kotowski	—	Yea
Manar	—	Yea
Althoff	—	Yea
Martinez	—	Yea
Barickman	—	Yea
Bertino-Tarrant	—	Yea
Biss	—	Yea
Bivins	—	Yea
Bush	—	Yea
Mulroe	—	Yea
Hutchinson	—	Yea
Noland	—	Yea
Link	—	Yea
Luechtefeld	—	Yea
McCann	—	Yea
McCarter	—	Yea
McConnaughay	—	Yea
Radogno	—	Yea
Silverstein	—	Yea
Steans	—	Yea
Harris	—	Yea
Brady	—	Yea
McGuire	—	Yea
Sullivan	—	Yea
Jacobs	—	Yea
Clayborne	—	Yea
Connelly	—	Yea
Forby	—	Yea
Frerichs	—	Yea
Haine	—	Yea
Cullerton, T.	—	Yea
Cullerton	—	Yea
LaHood	—	Yea
Landek	—	Yea
Muñoz	—	Yea
Trotter	—	Yea
Dillard	—	Yea
Duffy	—	Yea
Oberweis	—	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	Not Voting
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

Official roll call →

Third Reading

April 11, 2013

Passed 78 Yea · 34 Nay · 6 Other

Party	Yea	Nay	Present	Not Voting
Democrat	14	10	0	1
Unaffiliated	58	22	0	5
Republican	6	2	0	0
Total	78	34	0	6
% of votes cast	66%	29%	0%	5%

How each member voted (118)

Member	Party	Vote
Acevedo	—	Yea
Arroyo	—	Yea
Beiser	—	Yea
Bellock	—	Yea
Berrios	—	Yea
Mautino	—	Yea
Bost	—	Yea
Brauer	—	Yea
Brown	—	Nay
Conroy	—	Nay
Costello	—	Nay
McAsey	—	Yea
Moffitt	—	Yea
Hays	—	Not Voting
Ives	—	Nay
Jakobsson	—	Yea
Jefferson	—	Yea
Nekritz	—	Yea
Lang	—	Yea
Leitch	—	Yea
McAuliffe	—	Yea
McSweeney	—	Yea
Bradley	—	Yea
Burke, Daniel	—	Yea
Durkin	—	Yea
Farnham	—	Yea
Fortner	—	Yea
Golar	—	Yea
Burke, Kelly	—	Yea
Kosel	—	Yea
Sullivan	—	Yea
Mitchell, Christian	—	Yea
Madigan	—	Yea
Harris, David	—	Yea
Harris, Greg	—	Yea
Phelps	—	Yea
Wheeler	—	Yea
Sente	—	Nay
Williams	—	Yea
Davis, Monique	—	Yea
Jones	—	Yea
Smiddy	—	Nay
Brady	—	Nay
Sommer	—	Nay
Soto	—	Yea
Mitchell, Bill	—	Nay
Tabares	—	Yea
Thapedi	—	Nay
Tryon	—	Yea
Turner	—	Yea
Unes	—	Nay
Verschoore	—	Yea
Willis	—	Nay
Yingling	—	Nay
Cavaletto	—	Nay
Cloonen	—	Nay
Cross	—	Yea
Currie	—	Yea
D'Amico	—	Yea
Dunkin	—	Yea
Franks	—	Nay
Harms	—	Nay
Hatcher	—	Yea
Hurley	—	Yea
Jackson	—	Yea
Zalewski	—	Yea
Hernandez	—	Not Voting
Mell	—	Not Voting
Demmer	—	Nay
Drury	—	Nay
Flowers	—	Not Voting
Kay	—	Nay
Osmond	—	Yea
Pihos	—	Yea
Poe	—	Yea
Pritchard	—	Yea
Reboletti	—	Yea
Reis	—	Nay
Riley	—	Yea
Roth	—	Yea
Sacia	—	Yea
Sandack	—	Yea
Schmitz	—	Yea
Senger	—	Not Voting
Chapa LaVia	—	Nay
Anthony DeLuca	Democrat	Nay
Camille Y. Lilly	Democrat	Yea
Elgie R. Sims, Jr.	Democrat	Yea
Emanuel "Chris" Welch	Democrat	Yea
Fred Crespo	Democrat	Nay
Jay Hoffman	Democrat	Yea
Jehan Gordon-Booth	Democrat	Not Voting
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	Nay
Michelle Mussman	Democrat	Nay
Natalie A. Manley	Democrat	Nay
Nicholas K. Smith	Democrat	Nay
Rita Mayfield	Democrat	Nay
Robert "Bob" Rita	Democrat	Yea
Robert F. Martwick	Democrat	Yea
Robyn Gabel	Democrat	Yea
Sara Feigenholtz	Democrat	Yea
Stephanie A. Kifowit	Democrat	Nay
Sue Scherer	Democrat	Nay
William "Will" Davis	Democrat	Yea
Brad Halbrook	Republican	Nay
Charles Meier	Republican	Nay
Christopher "C.D." Davidsmeyer	Republican	Yea
Jil Tracy	Republican	Yea
Joe C. Sosnowski	Republican	Yea
John M. Cabello	Republican	Yea
Norine K. Hammond	Republican	Yea
Wayne A. Rosenthal	Republican	Yea

Official roll call →

Subjects

taxation transportation

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Frequently asked questions

What does HB 2499 do?: Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Makes changes concerning an exemption for petroleum products to provide that the exemption applies to 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 (ii) is engaged in trade between the United States and any of its possessions, and (iii) 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. Effective immediately.
Who sponsors HB 2499?: HB 2499 is sponsored by Barbara Flynn Currie.
What is the current status of HB 2499?: This bill has been enacted into law. Introduced February 20, 2013. Enacted.
Where can I track HB 2499?: Track HB 2499 free on One Click Politics — get push/email alerts when it moves.

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At a glance

Identifier: HB 2499
Jurisdiction: Illinois
Session: 98th Regular Session
Type: Bill
Introduced: February 20, 2013
Status: Enacted
Prime sponsor: Barbara Flynn Currie

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