Illinois 93rd Regular Session Status: Enacted 1 D cosponsors

SB 46 — USE & OCC TAXES-ETHANOL

Last action — Public Act . . . . . . . . . 93-0017

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

This bill has been enacted into law. Introduced January 09, 2003. Enacted.

Prognosis

Likely to advance 82% · 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.

  • 23 sponsors

    0 primary, 23 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 D).

  • 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. Extends the partial exemption from the taxes imposed by these Acts on gasohol to December 31, 2013 (now ends on July 1, 2003), gradually reducing the partial exemption to zero after December 31, 2013. Partially exempts E85 blend fuel and bio-diesel blend fuel in the same amount and according to the same schedule as gasohol. Provides that if, at any time, the tax under these Acts on gasohol, E85 blend fuel, and bio-diesel blend fuel is imposed at 1.25%, then the partial exemption of the tax on those items does not apply during that time. Effective immediately.

Bill Text

What changed in the latest version

476 added · 447 removed

Plain-language change summary

The amendments to SB 46 add new sections to the Use Tax Act that clarify how taxes are applied, specifically regarding fair market value and its determination for certain properties. The bill previously only included sections 3-10, 3-41, and 3-42, but now includes sections 3-43, 3-44, and 3-44.5, which may offer additional guidance on tax calculations. This change matters because it could impact how taxes are assessed on properties that have been modified or are by-products, potentially affecting businesses and consumers who deal with such items.

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SB46 Engrossed LRB093 02617 SJM 02627 b AN ACT concerning taxes.
SB46 Enrolled LRB093 02617 SJM 02627 b AN ACT concerning taxes.
The Use Tax Act is amended by changing Section 3-10 and by adding Sections 3-41 and 3-42 as follows:
If and only if both Senate Bill 1212 and House Bill 46 of the 93rd General Assembly become law, then the Use Tax Act is amended by changing Section 3-10 and by adding Sections 3-41, 3-42, 3-43, 3-44, and 3-44.5 as follows:
Beginning on July 1, 2000 and through December 31, 2000, with respect to motor fuel, as defined in Section 1.1 of the Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 SB46 Engrossed -2- LRB093 02617 SJM 02627 b of the Use Tax Act, the tax is imposed at the rate of 1.25%.
SB46 Enrolled -2- LRB093 02617 SJM 02627 b Beginning on July 1, 2000 and through December 31, 2000, with respect to motor fuel, as defined in Section 1.1 of the Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of the Use Tax Act, the tax is imposed at the rate of 1.25%.
With respect to gasohol, the tax imposed by this Act applies to (___ 70% of the proceeds of sales made on or after January 1, 1990, and before July 1, 2003,____i_____________ _____e_____________________o_______________________a____________ _____b_____________________0______________________s_____________ _____f______________________a_____________________3________, and ____ t-- 100% of the proceeds of sales made thereafter.
With respect to gasohol, the tax imposed by this Act applies to (___ 70% of the proceeds of sales made on or after January 1, 1990, and before July 1, 2003,____i_____________ _____e_____________________o________________________a___________ _____e_____________________, and (_____ -- 100% of the proceeds of sales made thereafter.
I ______ _____i______________________u_____________________e_____________ _____p_____________________1______________________p_____________ _____p______________________p_____________________g_____________ _____g____________ _i_____________________b______________________p_____________ _____o_____________________p_______________________o____________ ______1____________________g______________________u_____________ _____o_____________________l_______________________I____________ _______h___________________n_______________________o____________ _____i_____________________e______________________a_____________ _____A_____________________f______________________a_____________ ______f____________________t_______ _i_____________________d_______________________n____________ _____u______________________m_____________________o_____________ _____a_____________________o______________________e_____________ ______J____________________o______________________,_____________ _____r______________________o_____________________1_____________ _____g_____________________,______________________e_____________ ______m_____________________a_____________________e_____________ ______t_____________________b______________________w____________ ______1_____________________b_____________________m_____________ _____o_____________________x________________________a___________ ______o____________________s______________________e_____________ _____r______________________f______________________m____________ _____t_____ _i_____________________i______________________m_____________ SB46 Engrossed -3- LRB093 02617 SJM 02627 b _____m_____________________e_______________________b____________ _____n_____________________e______________________o_____________ _____0_____________________b______________________e_____________ _____r_____________________e______________________t_____________ _____e_____________________i______________________-_____________ _____w_____________________e_______________________m____________ _____e_____________________1______________________p_____________ _____p______________________p_____________________f_____________ ______f____________________1______________________m_____________ _____d_________________ With respect to 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, modifications to a motor vehicle for the purpose of rendering it usable by a disabled person, and insulin, urine testing materials, syringes, and needles used by diabetics, for human use, the tax is imposed at the rate of 1%.
I ______________________e_____________ _______t___________________f______________________t_____________ _____,_____________________d_______________________t____________ _____r_____________________a______________________t_______ _i_____________________o______________________f_____________ _____e_____________________o______________________d_____________ ______o_____________________2______________________D____________ _____b______________________o_______________________s___________ _____a______ _i_____________________s______________________s_____________ _____o_____________________e______________________d_____________ _____e_____________________p_______________________o____________ _____1_____________________o______________________a_____________ _____h_____________________s_______________________a____________ _____e_____________________s______________________i_____________ ______n____________________a_______________________b____________ _____e_____________________5______________________s_____________ _____a______________________t______________________o____________ _____s_____________________%______________________0_____________ _____d_________________ _i_____________________b______________________l_____________ _____t_____________________t______________________e_____________ _____i______________________t_____________________l_____________ _____f______________________o______________________3____________ _____e_____________________c______________________e_________ SB46 Enrolled -3- LRB093 02617 SJM 02627 b With respect to 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, modifications to a motor vehicle for the purpose of rendering it usable by a disabled person, and insulin, urine testing materials, syringes, and needles used by diabetics, for human use, the tax is imposed at the rate of 1%.
Notwithstanding any other provisions of this Act, "food for human consumption that is to be consumed off the premises where it is sold" includes all food sold through a vending machine, except soft drinks and food products that are SB46 Engrossed -4- LRB093 02617 SJM 02627 b dispensed hot from a vending machine, regardless of the location of the vending machine.
Notwithstanding any other provisions of this Act, "food for human consumption that is to be consumed off the premises where it is sold" includes all food sold through a vending machine, except soft drinks and food products that are dispensed hot from a vending machine, regardless of the location of the vending machine.
91-51, eff.
SB46 Enrolled -4- LRB093 02617 SJM 02627 b 91-51, eff.
7-1-00.) (35 ILCS 105/3-41 new) _e______________________b_____________________b_____________ _____l______________________n______________________n____________ _____u______________________m_____________________e_____________ _____l______________________f_____________________r_____________ ______f____________________i______________________c_____________ _____s_____________________i______________________o_____________ _____._____________________l______________________t_____________ _____a_____________________l_______________________e________ (35 ILCS 105/3-42 new) _e______________________f______________________f____________ _______f____________________a_____________________d_____________ _____r________________________"___________________a_____________ _____n_____________________n______________________n_____________ _____g______________________o_____________________ Section 10.
7-1-00.) (35 ILCS 105/3-41 new) _e_____________________._______________________a____________ _____l_____________________b______________________e_____________ _____l__________ (35 ILCS 105/3-42 new) _e_____________________b______________________n_____________ _______o___________________e______________________f_____________ _____e_____________________a______________________a_____________ _____9______________ (35 ILCS 105/3-43 new) _e______________________"_____________________o_____________ _____i_____________________t______________________r_____________ _____a______________________n_____________________a_____________ _____a_____________________l__ (35 ILCS 105/3-44 new) _e______________________b_____________________l_____________ _____e_____________________s______________________a_____________ _____7_____________________9______________________a_____________ _____1_____________________3_____________ (35 ILCS 105/3-44.5 new) _e_______________________f____________________"_____________ _____c_____________________r_______________________a____________ _____e_____________________u______________________h_____________ _____e_____________________s_______________________s______ Section 10.
The Service Use Tax Act is amended by changing Section 3-10 as follows:
If and only if both Senate Bill 1212 and House Bill 46 of the 93rd General Assembly become law, then the Service Use Tax Act is amended by changing Section 3-10 SB46 Enrolled -5- LRB093 02617 SJM 02627 b as follows:
Unless otherwise provided in SB46 Engrossed -5- LRB093 02617 SJM 02627 b this Section, the tax imposed by this Act is at the rate of 6.25% of the selling price of tangible personal property transferred as an incident to the sale of service, but, for the purpose of computing this tax, in no event shall the selling price be less than the cost price of the property to the serviceman.
Unless otherwise provided in this Section, the tax imposed by this Act is at the rate of 6.25% of the selling price of tangible personal property transferred as an incident to the sale of service, but, for the purpose of computing this tax, in no event shall the selling price be less than the cost price of the property to the serviceman.
With respect to gasohol, as defined in the Use Tax Act, the tax imposed by this Act applies to ( ___ 70% of the selling price of property transferred as an incident to the sale of service on or after January 1, 1990, and before July 1, 2003, _ ______7____________________p______________________s_____________ _____e_____________________r_______________________1____________ _____g_____________________,______________________l_____________ _____r______________________i_____________________o_____________ _____t_____________________n______________________,_______, and ____ -- 100% of the selling price thereafter.
With respect to gasohol, as defined in the Use Tax Act, the tax imposed by this Act applies to ( ___ 70% of the selling price of property transferred as an incident to the sale of service on or after January 1, 1990, and before July 1, 2003, _ _____8_____________________i______________________e_____________ _____e_____________________e______________________y_____________ ______b____________________2____, and _____ -- 100% of the selling price thereafter.
I __________ ______h____________________e______________________f_____________ _____e_____________________,______________________t_____________ ______t____________________y______________________o_____________ _____e_____________________o______________________m___ _i_____________________e______________________n_____________ _____t_____________________h______________________p_____________ _____n_____________________y______________________c_____________ _____o_____________________r______________________o_____________ _____0_____________________0______________________e_____________ _____t_____________________t_______________________o____________ _____b_____________________d______________________i_____________ _____a_____________________e_______________________A____________ _____0_____________________s______________________e_____________ _____g____________ SB46 Engrossed -6- LRB093 02617 SJM 02627 b _i_____________________e______________________f_____________ _____T_____________________o_______________________f____________ _____i_____________________b_______________________(____________ _____s_____________________p______________________n_____________ _____a_____________________a_______________________a____________ _____b______________________8_____________________f_____________ ______o____________________r______________________t_____________ _____c_____________________r_______________________D____________ ______a____________________e______________________e_____________ _____a_____________________m______________________n_____________ _____l_____________________n_______________________t____________ _____w______________________f_____________________s_____________ _____e_____________________1______________________p_____________ _____p______________________p_____________________f_____________ _______f___________________e_______________________f____________ _____i_____________________t_____ _i_____________________e______________________f_____________ _____T_______________________t_____________________f____________ _____i_____________________b______________________p_____________ _____e_____________________p______________________s_____________ _____e_____________________r_______________________1____________ _____g______________________b_____________________f_____________ ______t____________________n______________________e_____________ _____A_____________________i______________________e_____________ _____T_______________________t_____________________f____________ _____i_____________________e______________________h_____________ _____e_____________________e______________________e_____________ _____o_____________________i______________________l_____________ _____s_____________________n_____________ At the election of any registered serviceman made for each fiscal year, sales of service in which the aggregate annual cost price of tangible personal property transferred as an incident to the sales of service is less than 35%, or 75% in the case of servicemen transferring prescription drugs SB46 Engrossed -7- LRB093 02617 SJM 02627 b or servicemen engaged in graphic arts production, of the aggregate annual total gross receipts from all sales of service, the tax imposed by this Act shall be based on the serviceman's cost price of the tangible personal property transferred as an incident to the sale of those services.
I____________________e_____________ ______t_____________________g_____________________n_____________ _____i_____________________e______________________a_____________ _____A_____________________f______________________s_____________ _____d_________________ _i_____________________t______________________l_____________ _____h_____________________h_______________________A____________ ______t______________________o____________________e_____________ _____e_____________________e______________________y_____________ ______b____________________2______________________1_____________ _____n____________________ _i_____________________i______________________e_____________ _____c______________________1_____________________0_____________ SB46 Enrolled -6- LRB093 02617 SJM 02627 b _____a_____________________t______________________f_____________ ______o____________________r______________________t_____________ _____c_____________________y______________________f_____________ _____0_____________________t______________________e_____________ _____a_____________________m______________________n_____________ _____l_____________________d______________________U_____________ ______n____________________a_______________________b____________ _____e_____________________5______________________s_____________ _____a______________________t______________________o____________ _____s_____________________%______________________0_____________ _____d_________________ _i_____________________i______________________n_____________ ______a____________________d_______________________U____________ _____m_____________________m______________________e_____________ _____e_____________________e______________________o_____________ _____n_____________________t______________________d_____________ ______o____________________a_______________________o____________ _____b_____________________i______________________e_____________ _____a______ At the election of any registered serviceman made for each fiscal year, sales of service in which the aggregate annual cost price of tangible personal property transferred as an incident to the sales of service is less than 35%, or 75% in the case of servicemen transferring prescription drugs or servicemen engaged in graphic arts production, of the aggregate annual total gross receipts from all sales of service, the tax imposed by this Act shall be based on the serviceman's cost price of the tangible personal property transferred as an incident to the sale of those services.
The tax shall be imposed at the rate of 1% on food prepared for immediate consumption and transferred incident to a sale of service subject to this Act or the Service Occupation Tax Act by an entity licensed under the Hospital Licensing Act, the Nursing Home Care Act, or the Child Care Act of 1969.
The tax shall be imposed at the rate of 1% on food prepared for immediate consumption and transferred incident to a sale of service subject to this Act or the Service Occupation Tax Act by an entity licensed under the Hospital Licensing Act, the Nursing Home Care Act, or the Child Care SB46 Enrolled -7- LRB093 02617 SJM 02627 b Act of 1969.
Notwithstanding any other provisions of this Act, "food for human consumption that is to be consumed off the premises where it is sold" includes all food sold through a vending SB46 Engrossed -8- LRB093 02617 SJM 02627 b machine, except soft drinks and food products that are dispensed hot from a vending machine, regardless of the location of the vending machine.
Notwithstanding any other provisions of this Act, "food for human consumption that is to be consumed off the premises where it is sold" includes all food sold through a vending machine, except soft drinks and food products that are dispensed hot from a vending machine, regardless of the location of the vending machine.
(Source:
SB46 Enrolled -8- LRB093 02617 SJM 02627 b (Source:
The Service Occupation Tax Act is amended by changing Section 3-10 as follows:
If and only if both Senate Bill 1212 and House Bill 46 of the 93rd General Assembly become law, then the Service Occupation Tax Act is amended by changing Section 3-10 as follows:
When, however, a serviceman contracts to design, develop, and produce special order machinery or equipment, the tax imposed by this Act shall be based on the SB46 Engrossed -9- LRB093 02617 SJM 02627 b serviceman's cost price of the tangible personal property transferred incident to the completion of the contract.
When, however, a serviceman contracts to design, develop, and produce special order machinery or equipment, the tax imposed by this Act shall be based on the serviceman's cost price of the tangible personal property transferred incident to the completion of the contract.
With respect to gasohol, as defined in the Use Tax Act, the tax imposed by this Act shall apply to (_i__ 70% of the cost price of property transferred as an incident to the sale of service on or after January 1, 1990, and before July 1, 2003___(___________________l______________________y_____________ ______i_____________________o_____________________t_____________ ______a_____________________3_____________________f_____________ ______o____________________r______________________t_____________ _____c_____________________r_______________________D____________ ____, and (____ -- 100% of the cost price thereafter.
With respect to gasohol, as defined in the Use Tax Act, the tax imposed by this Act shall apply to (_i__ 70% of the SB46 Enrolled -9- LRB093 02617 SJM 02627 b cost price of property transferred as an incident to the sale of service on or after January 1, 1990, and before July 1, 2003___(___________________l______________________y_____________ ______i_____________________o_____________________t_____________ _____a_____________________m_____________, and ___i__ -- 100% of the cost price thereafter.
_______ _____t______________________t_______________________o___________ _____o______________________U_____________________o_____________ ______o_____________________t_____________________c_____________ _____o_____________________l_______________________d____________ _____ _i_____________________e______________________n_____________ ______t____________________y_______________________a____________ _____n_____________________t______________________d_____________ _____o_____________________r______________________o_____________ _____0_____________________0______________________e_____________ _____a______________________t_____________________t_____________ _____l______________________i_____________________s_____________ _____r_____________________t______________________s_____________ _____0_______________________s____________________d_____________ _____g____________ _i_____________________i______________________e_____________ _____a_____________________t______________________f_____________ _____i_____________________d______________________t_____________ SB46 Engrossed -10- LRB093 02617 SJM 02627 b _____e_____________________r_______________________i____________ _____s_______________________o____________________3_____________ _____b_____________________%_______________________t____________ _______o___________________e______________________o_____________ _____c_____________________y______________________D_____________ _______a___________________f______________________s_____________ _____a_____________________e______________________d_____________ _____a_____________________e______________________n_____________ _____w______________________f_____________________s_____________ _____e_____________________5______________________s_____________ _____a_____________________t______________________o_____________ ______f____________________h______________________f_____________ _____i_____________________t_____ _i_____________________i______________________e_____________ _____a_____________________h______________________f_____________ _____i_____________________d_______________________a____________ _____e_____________________i______________________e_____________ _____e_____________________e______________________y_____________ _____g_____________________b_______________________t____________ _______t___________________t______________________t_____________ _____A_____________________i______________________e_____________ _____a_____________________h______________________f_____________ _____i______________________t______________________t____________ _____e_____________________s______________________e_____________ _____i_____________________l______________________u_____________ _____s_____________________n_____________ At the election of any registered serviceman made for each fiscal year, sales of service in which the aggregate annual cost price of tangible personal property transferred as an incident to the sales of service is less than 35%, or 75% in the case of servicemen transferring prescription drugs or servicemen engaged in graphic arts production, of the aggregate annual total gross receipts from all sales of service, the tax imposed by this Act shall be based on the SB46 Engrossed -11- LRB093 02617 SJM 02627 b serviceman's cost price of the tangible personal property transferred incident to the sale of those services.
I____________________e_____________ ______t_____________________g_____________________n_____________ _____i_____________________e______________________a_____________ _____A_____________________f______________________s_____________ _____d_________________ _i_____________________t______________________l_____________ _____h_____________________h_______________________A____________ ______t______________________o____________________e_____________ _____e_____________________e______________________y_____________ ______b____________________2______________________1_____________ _____n____________________ _i_____________________i______________________e_____________ _____c______________________1_____________________0_____________ _____a_____________________t______________________f_____________ ______o____________________r______________________t_____________ _____c_____________________y______________________f_____________ _____0_____________________t______________________e_____________ _____a_____________________m______________________n_____________ _____l_____________________d______________________U_____________ ______n____________________a_______________________b____________ _____e_____________________5______________________s_____________ _____a______________________t______________________o____________ _____s_____________________%______________________0_____________ _____d_________________ _i_____________________i______________________n_____________ ______a____________________d_______________________U____________ _____m_____________________m______________________e_____________ _____a_____________________t______________________e_____________ _____s_____________________p______________________n_____________ SB46 Enrolled -10- LRB093 02617 SJM 02627 b _____a_____________________a_______________________o____________ _____b_____________________i______________________e_____________ _____a______ At the election of any registered serviceman made for each fiscal year, sales of service in which the aggregate annual cost price of tangible personal property transferred as an incident to the sales of service is less than 35%, or 75% in the case of servicemen transferring prescription drugs or servicemen engaged in graphic arts production, of the aggregate annual total gross receipts from all sales of service, the tax imposed by this Act shall be based on the serviceman's cost price of the tangible personal property transferred incident to the sale of those services.
For the purposes of this Section, the term "soft drinks" means any complete, finished, ready-to-use, non-alcoholic drink, whether carbonated or not, including but not limited to soda water, cola, fruit juice, vegetable juice, carbonated water, and all other preparations commonly known as soft drinks of whatever kind or description that are contained in any closed or sealed can, carton, or container, regardless of size.
For the purposes of this Section, the term "soft drinks" means any complete, finished, ready-to-use, non-alcoholic drink, whether carbonated or not, including but not limited to soda water, cola, fruit juice, vegetable juice, carbonated water, and all other preparations commonly known as soft drinks of whatever kind or description that are contained in any closed or sealed can, carton, or SB46 Enrolled -11- LRB093 02617 SJM 02627 b container, regardless of size.
SB46 Engrossed -12- LRB093 02617 SJM 02627 b (Source:
(Source:
The Retailers' Occupation Tax Act is amended by changing Section 2-10 as follows:
If and only if both Senate Bill 1212 and House Bill 46 of the 93rd General Assembly become law, then the Retailers' Occupation Tax Act is amended by changing Section 2-10 as follows:
"As of July 1, 2000, the State of Illinois has eliminated the State's share of sales tax on motor fuel and gasohol through December 31, 2000.
"As of July 1, 2000, the SB46 Enrolled -12- LRB093 02617 SJM 02627 b State of Illinois has eliminated the State's share of sales tax on motor fuel and gasohol through December 31, 2000.
With respect to gasohol, as defined in the Use Tax Act, the tax imposed by this Act applies to _i__ 70% of the proceeds of sales made on or after January 1, 1990, and before July 1, 2003_____)______________________o_____________ SB46 Engrossed -13- LRB093 02617 SJM 02627 b ______a____________________n______________________,_____________ _____f_____________________e______________________n_____________ _____h_____________________2____, and ____ -- 100% of the proceeds of sales made thereafter.
With respect to gasohol, as defined in the Use Tax Act, the tax imposed by this Act applies to _i__ 70% of the proceeds of sales made on or after January 1, 1990, and before July 1, 2003_____)______________________o_____________ ______a____________________n______________________e____________, and _____ -- 100% of the proceeds of sales made thereafter.
I____________i_____________ _____a_____________________s______________________e_____________ _____a______________________t_____________________h_____________ _____e_____________________e______________________e_____________ _____s_____________________t_______ _i_____________________e______________________n_____________ _____t_____________________h______________________p_____________ _____e_____________________n______________________3_____________ _____b_____________________i_______________________p____________ _______m___________________I______________________e_____________ ______t_____________________E_____________________f_____________ _____T______________________a______________________t____________ _____e_____________________s______________________e_____________ _____5_____________________i______________ _i_____________________i______________________e_____________ _____a_____________________t______________________f_____________ _____i_____________________d______________________t_____________ _____r______________________o_____________________1_____________ _____g_____________________,______________________e_____________ _____o_____________________,______________________D_____________ ________a___________________o_______________________s___________ _____a_____________________e______________________d_____________ _____a_____________________e______________________n_____________ _____w______________________f_____________________s_____________ _____e_____________________5______________________s_____________ _____a_____________________t______________________o_____________ ______f____________________h______________________f_____________ _____i_____________________t_____ _i_____________________i______________________e_____________ _____a_____________________h______________________f_____________ _____i_____________________d_______________________a____________ SB46 Engrossed -14- LRB093 02617 SJM 02627 b _____e_____________________o_______________________a____________ _____b_____________________a______________________e_____________ ______m_____________________a_____________________e_____________ _______t___________________f______________________l_____________ _____e_____________________o_______________________f____________ _____i_____________________e______________________h_____________ _____e_____________________e______________________e_____________ _____o_____________________i______________________l_____________ _____s_____________________n_____________ With respect to 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, modifications to a motor vehicle for the purpose of rendering it usable by a disabled person, and insulin, urine testing materials, syringes, and needles used by diabetics, for human use, the tax is imposed at the rate of 1%.
_____t_____________________t_______________________o____________ _____o______________________t_____________________m_____________ _____o_____________________x________________________a___________ ______o____________________f______________________e_____________ _____ _i_____________________t______________________l_____________ _____e_____________________x______________________c_____________ _______t___________________s_______________________J____________ _____n_____________________3______________________o_____________ _____e_____________________r________ _i_____________________s_______________________i____________ _____c______________________1_____________________0_____________ _____t_____________________s______________________i_____________ _____e_____________________o________________________a___________ _____e_____________________3______________________e_____________ ______m_____________________a_____________________e_____________ _______t____________________o_____________________a_____________ _____s_____________________e______________________r_____________ _____e_______________________t_____________________t____________ SB46 Enrolled -13- LRB093 02617 SJM 02627 b _____e_____________________s______________________e_____________ _____o_____________________o______________________m_____________ _____e_____________________t_______ _i_____________________i______________________n_____________ ______a____________________d_______________________U____________ _____m_____________________m______________________e_____________ _____e______________________n_____________________e_____________ _____o_____________________0______________________D_____________ ______b____________________0______________________o_____________ _____a______ With respect to 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, modifications to a motor vehicle for the purpose of rendering it usable by a disabled person, and insulin, urine testing materials, syringes, and needles used by diabetics, for human use, the tax is imposed at the rate of 1%.
Notwithstanding any other provisions of this Act, "food for human consumption that is to be consumed off the premises where it is sold" includes all food sold through a vending machine, except soft drinks and food products that are dispensed hot from a vending machine, regardless of the SB46 Engrossed -15- LRB093 02617 SJM 02627 b location of the vending machine.
Notwithstanding any other provisions of this Act, "food for human consumption that is to be consumed off the premises where it is sold" includes all food sold through a vending machine, except soft drinks and food products that are SB46 Enrolled -14- LRB093 02617 SJM 02627 b dispensed hot from a vending machine, regardless of the location of the vending machine.
7-1-00.) Section 99.
7-1-00.) Section 25.
If and only if both Senate Bill 1212 and House Bill 46 of the 93rd General Assembly become law, then the Motor Fuel Tax Law is amended by changing Section 2 as follows:
(35 ILCS 505/2) (from Ch.
120, par.
418) Sec.
2.
A tax is imposed on the privilege of operating motor vehicles upon the public highways and recreational-type watercraft upon the waters of this State.
(a) Prior to August 1, 1989, the tax is imposed at the rate of 13 cents per gallon on all motor fuel used in motor vehicles operating on the public highways and recreational type watercraft operating upon the waters of this State.
Beginning on August 1, 1989 and until January 1, 1990, the rate of the tax imposed in this paragraph shall be 16 cents per gallon.
Beginning January 1, 1990, the rate of tax imposed in this paragraph shall be 19 cents per gallon.
(b) The tax on the privilege of operating motor vehicles which use diesel fuel shall be the rate according to paragraph (a) plus an additional 2 1/2 cents per gallon.
"Diesel fuel" is defined as any --------- product intended for use or offered for sale as a fuel for engines in which the fuel is injected into the combustion chamber and ignited by pressure without electric spark.
(c) A tax is imposed upon the privilege of engaging in the business of selling motor fuel as a retailer or reseller on all motor fuel used in motor vehicles operating on the public highways and recreational type watercraft operating upon the waters of this State:
(1) at the rate of 3 cents per SB46 Enrolled -15- LRB093 02617 SJM 02627 b gallon on motor fuel owned or possessed by such retailer or reseller at 12:01 a.m.
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on August 1, 1989;
and (2) at the rate of 3 cents per gallon on motor fuel owned or possessed by such retailer or reseller at 12:01 A.M.
on January 1, 1990.
Retailers and resellers who are subject to this additional tax shall be required to inventory such motor fuel and pay this additional tax in a manner prescribed by the Department of Revenue.
The tax imposed in this paragraph (c) shall be in addition to all other taxes imposed by the State of Illinois or any unit of local government in this State.
(d) Except as provided in Section 2a, the collection of a tax based on gallonage of gasoline used for the propulsion of any aircraft is prohibited on and after October 1, 1979.
(e) The collection of a tax, based on gallonage of all products commonly or commercially known or sold as 1-K kerosene, regardless of its classification or uses, is prohibited (i) on and after July 1, 1992 until December 31, 1999, except when the 1-K kerosene is either:
(1) delivered into bulk storage facilities of a bulk user, or (2) delivered directly into the fuel supply tanks of motor vehicles and (ii) on and after January 1, 2000.
Beginning on January 1, 2000, the collection of a tax, based on gallonage of all products commonly or commercially known or sold as 1-K kerosene, regardless of its classification or uses, is prohibited except when the 1-K kerosene is delivered directly into a storage tank that is located at a facility that has withdrawal facilities that are readily accessible to and are capable of dispensing 1-K kerosene into the fuel supply tanks of motor vehicles.
Any person who sells or uses 1-K kerosene for use in motor vehicles upon which the tax imposed by this Law has not been paid shall be liable for any tax due on the sales or use of 1-K kerosene.
SB46 Enrolled -16- LRB093 02617 SJM 02627 b (Source:
P.A.
91-173, eff.
1-1-00.) Section 99.
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Action History

  1. Public Act . . . . . . . . . 93-0017

  2. Effective Date June 11, 2003

  3. Governor Approved

  4. Sent to the Governor

  5. Passed Both Houses

  6. House Committee Amendment No. 1 Senate Concurs 059-000-000

  7. House Committee Amendment No. 1 Motion to Concur Be Adopted Agriculture & Conservation; 009-000-000

  8. House Committee Amendment No. 1 Motion to Concur Rules Referred to Agriculture & Conservation

  9. House Committee Amendment No. 1 Motion to Concur Referred to Rules

  10. House Committee Amendment No. 1 Motion to Concur Filed with Secretary Sen. John M. Sullivan

  11. Placed on Calendar Order of Concurrence House Amendment(s) 01 - May 29, 2003

  12. Secretary's Desk - Concurrence House Amendment(s) 01

  13. Third Reading - Short Debate - Passed 114-000-000

  14. Added Alternate Chief Co-Sponsor Rep. Ron Stephens

  15. Sponsor Removed Rep. William B. Black

  16. Third Reading/Final Action Deadline Extended-9(b) May 31, 2003

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

  18. Second Reading - Short Debate

  19. Placed on Calendar 2nd Reading - Short Debate

  20. Do Pass as Amended / Short Debate Executive Committee; 012-000-000

  21. House Committee Amendment No. 1 Adopted in Executive Committee; by Voice Vote

  22. House Committee Amendment No. 1 Filed with Clerk by Executive Committee

  23. Added Alternate Co-Sponsor Rep. Jim Watson

  24. Added Alternate Co-Sponsor Rep. JoAnn D. Osmond

  25. Added Alternate Co-Sponsor Rep. William J. Grunloh

  26. Added Alternate Co-Sponsor Rep. Rich Brauer

  27. Assigned to Executive Committee

  28. Committee/3rd Reading Deadline Extended-Rule 9(b); May 31, 2003

  29. Added Alternate Co-Sponsor Rep. Patrick Verschoore

  30. Added Alternate Co-Sponsor Rep. Roger L. Eddy

  31. Added Alternate Co-Sponsor Rep. Patricia Reid Lindner

  32. Added Alternate Co-Sponsor Rep. Kenneth Dunkin

  33. Added Alternate Co-Sponsor Rep. David E. Miller

  34. Added Alternate Co-Sponsor Rep. Jack D. Franks

  35. Added Alternate Co-Sponsor Rep. Lou Lang

  36. Added Alternate Co-Sponsor Rep. John J. Millner

  37. Added Alternate Co-Sponsor Rep. Kurt M. Granberg

  38. Added Alternate Co-Sponsor Rep. Mary K. O'Brien

  39. Added Alternate Co-Sponsor Rep. Jay C. Hoffman

  40. Added Alternate Co-Sponsor Rep. Frank J. Mautino

  41. Added Alternate Co-Sponsor Rep. Robert F. Flider

  42. Added Alternate Co-Sponsor Rep. Michael K. Smith

  43. Added Alternate Co-Sponsor Rep. John Philip Novak

  44. Added Alternate Co-Sponsor Rep. Thomas Holbrook

  45. Added Alternate Co-Sponsor Rep. Jim Sacia

  46. Referred to Rules Committee

  47. First Reading

  48. Added Alternate Co-Sponsor Rep. Bob Biggins

  49. Added Alternate Chief Co-Sponsor Rep. William B. Black

  50. Added Alternate Chief Co-Sponsor Rep. Brandon W. Phelps

  51. Added Alternate Chief Co-Sponsor Rep. Mike Bost

  52. Added Alternate Chief Co-Sponsor Rep. Donald L. Moffitt

  53. Chief House Sponsor Rep. Dan Reitz

  54. Placed on Calendar Order of First Reading

  55. Arrived in House

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

  57. Third Reading - Passed; 055-001-000

  58. Placed on Calendar Order of 3rd Reading March 26, 2003

  59. Second Reading

  60. Senate Floor Amendment No. 1 Held in Agriculture & Conservation

  61. Fiscal Note Filed from the Illinois Department of Transportation

  62. Senate Floor Amendment No. 1 Rules Refers to Agriculture & Conservation

  63. Fiscal Note Filed from the Department of Revenue

  64. Added as Co-Sponsor Sen. J. Bradley Burzynski

  65. Added as Co-Sponsor Sen. George P. Shadid

  66. Added as Co-Sponsor Sen. Denny Jacobs

  67. Added as Co-Sponsor Sen. Larry D. Woolard

  68. Added as Co-Sponsor Sen. Iris Y. Martinez

  69. Senate Floor Amendment No. 1 Referred to Rules

  70. Senate Floor Amendment No. 1 Filed with Secretary by Sen. John O. Jones

  71. Added as Co-Sponsor Sen. Dave Sullivan

  72. Added as Co-Sponsor Sen. M. Maggie Crotty

  73. Added as Co-Sponsor Sen. Kathleen L. Wojcik

  74. Added as Co-Sponsor Sen. Louis S. Viverito

  75. Added as Co-Sponsor Sen. William R. Haine

  76. Added as Co-Sponsor Sen. Edward D. Maloney

  77. Added as Co-Sponsor Sen. Kirk W. Dillard

  78. Added as Co-Sponsor Sen. Antonio Munoz

  79. Added as Co-Sponsor Sen. John J. Cullerton

  80. Added as Co-Sponsor Sen. Susan Garrett

  81. Added as Co-Sponsor Sen. Jeffrey M. Schoenberg

  82. Added as Co-Sponsor Sen. Chris Lauzen

  83. Added as Co-Sponsor Sen. Adeline Jay Geo-Karis

  84. Added as Co-Sponsor Sen. Dan Rutherford

  85. Added as Co-Sponsor Sen. Christine Radogno

  86. Fiscal Note Requested by Sen. Steven J. Rauschenberger; Department of Revenue

  87. Fiscal Note Requested by Sen. Steven J. Rauschenberger; Department of Transportation

  88. Added as Co-Sponsor Sen. Bill Brady

  89. Added as Co-Sponsor Sen. Dale A. Righter

  90. Added as Co-Sponsor Sen. John O. Jones

  91. Added as Co-Sponsor Sen. Richard J. Winkel, Jr.

  92. Added as Co-Sponsor Sen. David Luechtefeld

  93. Added as Co-Sponsor Sen. Larry K. Bomke

  94. Added as Co-Sponsor Sen. Dale E. Risinger

  95. Added as Co-Sponsor Sen. Barack Obama

  96. Placed on Calendar Order of 2nd Reading February 6, 2003

  97. Do Pass Agriculture & Conservation; 009-000-000

  98. Added as Co-Sponsor Sen. Todd Sieben

  99. Added as Co-Sponsor Sen. Martin A. Sandoval

  100. Assigned to Agriculture & Conservation

  101. Referred to Rules

  102. First Reading

  103. Chief Co-Sponsor Sen. Debbie DeFrancesco Halvorson

  104. Chief Co-Sponsor Sen. Vince Demuzio

  105. Chief Co-Sponsor Sen. Patrick Welch

  106. Chief Co-Sponsor Sen. Lawrence M. Walsh

  107. Filed with Secretary by Sen. John M. Sullivan

Sponsors

  • John M. Sullivan · Cosponsor
  • Bob Biggins · Cosponsor
  • Jim Sacia · Cosponsor
  • Thomas Holbrook · Cosponsor
  • John Philip Novak · Cosponsor
  • Michael K. Smith · Cosponsor
  • Robert F. Flider · Cosponsor
  • Frank J. Mautino · Cosponsor
  • Jay Hoffman · Cosponsor
  • Mary K. O'Brien · Cosponsor
  • Kurt M. Granberg · Cosponsor
  • John J. Millner · Cosponsor
  • Lou Lang · Cosponsor
  • Jack D. Franks · Cosponsor
  • David E. Miller · Cosponsor
  • Kenneth Dunkin · Cosponsor
  • Patricia Reid Lindner · Cosponsor
  • Roger L. Eddy · Cosponsor
  • Patrick Verschoore · Cosponsor
  • Rich Brauer · Cosponsor
  • William J. Grunloh · Cosponsor
  • JoAnn D. Osmond · Cosponsor
  • Jim Watson · Cosponsor

Sponsorship breakdown

Export CSV (upgrade) →

0 sponsors · 23 co-sponsors · 160 not signed on

Sponsors (0)

None.

Co-sponsors (23)

  • John M. Sullivan
  • Bob Biggins
  • Jim Sacia
  • Thomas Holbrook
  • John Philip Novak
  • Michael K. Smith
  • Robert F. Flider
  • Frank J. Mautino
  • Jay Hoffman Democrat
  • Mary K. O'Brien
  • Kurt M. Granberg
  • John J. Millner
  • Lou Lang
  • Jack D. Franks
  • David E. Miller
  • Kenneth Dunkin
  • Patricia Reid Lindner
  • Roger L. Eddy
  • Patrick Verschoore
  • Rich Brauer
  • William J. Grunloh
  • JoAnn D. Osmond
  • Jim Watson

Not signed on (160)

160 members have not signed on to this bill.

Show all 160 →

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

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

Votes

Concurrence

Passed 59 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 51000
Democrat 7000
Republican 1000
Total 59000
% of votes cast 100%0%0%0%
How each member voted (59)
Member Party Vote
Sandoval — Yea
Silverstein — Yea
Soden — Yea
Lauzen — Yea
Maloney — Yea
Althoff — Yea
Martinez — Yea
Bomke — Yea
Burzynski — Yea
Garrett — Yea
Halvorson — Yea
Obama — Yea
Munoz — Yea
Sullivan, D. — Yea
Brady — Yea
Sullivan, J. — Yea
Petka — Yea
Haine — Yea
Hendon — Yea
Jacobs — Yea
Jones, J. — Yea
Link — Yea
Jones, W. — Yea
Luechtefeld — Yea
Watson — Yea
Cullerton — Yea
Demuzio — Yea
Meeks — Yea
Radogno — Yea
Schoenberg — Yea
Shadid — Yea
Sieben — Yea
Trotter — Yea
Viverito — Yea
Winkel — Yea
Wojcik — Yea
Woolard — Yea
Clayborne — Yea
Cronin — Yea
Crotty — Yea
DeLeo — Yea
Dillard — Yea
Geo-Karis — Yea
Peterson — Yea
Rauschenberger — Yea
Righter — Yea
Risinger — Yea
Ronen — Yea
Roskam — Yea
Rutherford — Yea
del Valle — Yea
Don Harmon Democrat Yea
Emanuel "Chris" Welch Democrat Yea
Emil Jones, III Democrat Yea
Kimberly A. Lightford Democrat Yea
Lakesia Collins Democrat Yea
Lawrence "Larry" Walsh, Jr. Democrat Yea
Mattie Hunter Democrat Yea
Dave Syverson Republican Yea

Official roll call →

Third Reading

Passed 114 Yea · 0 Nay · 4 Other
Party YeaNayPresentNot Voting
Unaffiliated 103003
Democrat 8001
Republican 3000
Total 114004
% of votes cast 97%0%0%3%
How each member voted (118)
Member Party Vote
Saviano — Yea
Schmitz — Yea
Scully — Not Voting
Slone — Yea
Sommer — Yea
Soto — Yea
Acevedo — Yea
Aguilar — Yea
Bassi — Yea
Beaubien — Yea
Bellock — Yea
Berrios — Yea
Mautino — Yea
Biggins — Yea
Black — Yea
Boland — Yea
May — Yea
Bost — Yea
Brauer — Yea
Brosnahan — Yea
Capparelli — Yea
McAuliffe — Yea
Eddy — Yea
Munson — Yea
Holbrook — Yea
Jefferson — Yea
Kosel — Yea
Osmond — Yea
Leitch — Yea
Lindner — Yea
Parke — Yea
Pihos — Yea
Lyons, Eileen — Yea
Bailey — Yea
Lyons, Joseph — Yea
Dunkin — Yea
Dunn — Yea
Reitz — Yea
Mathias — Yea
McCarthy — Yea
McKeon — Yea
Mendoza — Yea
Meyer — Yea
Millner — Yea
Moffitt — Yea
Molaro — Yea
Morrow — Yea
Myers — Yea
McGuire — Yea
Nekritz — Yea
Tenhouse — Yea
Turner — Yea
Verschoore — Yea
Bradley, Richard — Yea
Brady — Yea
Wait — Yea
Washington — Yea
Mitchell, Bill — Yea
Hannig — Yea
Burke — Yea
Mitchell, Jerry — Yea
Sullivan — Yea
Howard — Yea
Watson — Yea
Churchill — Yea
Colvin — Yea
Coulson — Yea
Cross — Yea
Flider — Yea
Flowers — Yea
Forby — Yea
Franks — Yea
Fritchey — Yea
Froehlich — Yea
Giles — Yea
Granberg — Yea
Grunloh — Yea
Hamos — Yea
Hassert — Yea
Hultgren — Yea
Jakobsson — Yea
Jones — Yea
Krause — Yea
Kurtz — Yea
Lang — Yea
Davis, Monique — Yea
Davis, Steve — Yea
Madigan — Yea
Mulligan — Not Voting
Novak — Yea
O'Brien — Yea
Osterman — Yea
Pankau — Yea
Winters — Yea
Wirsing — Yea
Yarbrough — Yea
Younge — Yea
Cultra — Yea
Currie — Yea
Daniels — Yea
Graham — Not Voting
Phelps — Yea
Poe — Yea
Ryg — Yea
Sacia — Yea
Chapa LaVia — Yea
Eva-Dina Delgado Democrat Not Voting
Jay Hoffman Democrat Yea
Lakesia Collins Democrat Yea
Michael J. Kelly Democrat Yea
Nicholas K. Smith Democrat Yea
Patrick J. Joyce Democrat Yea
Robert "Bob" Rita Democrat Yea
Sara Feigenholtz Democrat Yea
William "Will" Davis Democrat Yea
Brad Stephens Republican Yea
Chapin Rose Republican Yea
Chris Miller Republican Yea

Official roll call →

Third Reading

Passed 55 Yea · 1 Nay · 3 Other
Party YeaNayPresentNot Voting
Unaffiliated 47103
Democrat 7000
Republican 1000
Total 55103
% of votes cast 93%2%0%5%
How each member voted (59)
Member Party Vote
Sandoval — Yea
Shadid — Yea
Sieben — Yea
Silverstein — Yea
Maloney — Yea
Althoff — Yea
Martinez — Yea
Bomke — Yea
Burzynski — Yea
Cronin — Yea
Jones, W. — Yea
Lauzen — Yea
Watson — Yea
Cullerton — Yea
Demuzio — Yea
Link — Yea
Luechtefeld — Yea
Sullivan, D. — Not Voting
Petka — Not Voting
Meeks — Yea
Schoenberg — Yea
Winkel — Yea
Wojcik — Yea
Woolard — Yea
Crotty — Yea
DeLeo — Yea
Dillard — Yea
Garrett — Yea
Geo-Karis — Yea
Obama — Yea
Radogno — Yea
Munoz — Yea
Trotter — Yea
Brady — Yea
Sullivan, J. — Yea
Viverito — Yea
Jacobs — Yea
Jones, J. — Yea
Clayborne — Yea
Haine — Yea
Halvorson — Yea
Hendon — Yea
Peterson — Yea
Philip — Not Voting
Rauschenberger — Yea
Righter — Yea
Risinger — Yea
Ronen — Yea
Roskam — Nay
Rutherford — Yea
del Valle — Yea
Don Harmon Democrat Yea
Emanuel "Chris" Welch Democrat Yea
Emil Jones, III Democrat Yea
Kimberly A. Lightford Democrat Yea
Lakesia Collins Democrat Yea
Lawrence "Larry" Walsh, Jr. Democrat Yea
Mattie Hunter Democrat Yea
Dave Syverson Republican Yea

Official roll call →

Subjects

taxation energy
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Frequently asked questions

What does SB 46 do?
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Extends the partial exemption from the taxes imposed by these Acts on gasohol to December 31, 2013 (now ends on July 1, 2003), gradually reducing the partial exemption to zero after December 31, 2013. Partially exempts E85 blend fuel and bio-diesel blend fuel in the same amount and according to the same schedule as gasohol. Provides that if, at any time, the tax under these Acts on gasohol, E85 blend fuel, and bio-diesel blend fuel is imposed at 1.25%, then the partial exemption of the tax on those items does not apply during that time. Effective immediately.
Who sponsors SB 46?
SB 46 is sponsored by John M. Sullivan, Bob Biggins, Jim Sacia, Thomas Holbrook, John Philip Novak, Michael K. Smith, Robert F. Flider, Frank J. Mautino, Jay Hoffman (Democrat), Mary K. O'Brien, Kurt M. Granberg, John J. Millner, Lou Lang, Jack D. Franks, David E. Miller, Kenneth Dunkin, Patricia Reid Lindner, Roger L. Eddy, Patrick Verschoore, Rich Brauer, William J. Grunloh, JoAnn D. Osmond, and Jim Watson.
What is the current status of SB 46?
This bill has been enacted into law. Introduced January 09, 2003. Enacted.
Where can I track SB 46?
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