Illinois 94th Regular Session Status: Passed Senate 1 D cosponsors

SB 716 — REVENUE-TECH

Last action — Session Sine Die

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

This bill died with 94th Regular Session. It reached “Passed Senate” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

Amends the Service Use Tax Act. Makes a technical change concerning stating the tax as a distinct item.

Bill Text

What changed in the latest version

306 added · 21 removed

Plain-language change summary

The amendments to SB 716 primarily focus on defining "pollution control facilities" more clearly and updating tax exemptions for these facilities. The changes emphasize that any equipment or systems aimed at reducing air and water pollution, as defined by existing environmental legislation, are not subject to sales tax until specified dates. This matters because it encourages investments in pollution control technologies by making them more affordable for businesses and individuals, promoting environmental protection and public health.

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*LRB09408554BDD38761b* SB0716 94TH GENERAL ASSEMBLY State of Illinois and 2006 SB0716 Introduced 2/18/2005, by Sen.
SB0716 Engrossed LRB094 08554 BDD 38761 b AN ACT concerning revenue.
Don Harmon - Emil Jones, Jr.
SYNOPSIS AS INTRODUCED:
ILCS 110/3a from Ch.
120, par.
439.33a Amends the Service Use Tax Act.
Makes a technical change concerning stating the tax as a distinct item.
LRB094 08554 BDD 38761 b A BILL FOR SB0716 LRB094 08554 BDD 38761 b AN ACT concerning revenue.
The Service Use Tax Act is amended by changing Section 3a as follows:
The Use Tax Act is amended by changing Section 2a as follows:
(35 ILCS 110/3a) (from Ch.
(35 ILCS 105/2a) (from Ch.
439.33a) Sec.
439.2a) Sec.
3a.
2a.
The The tax imposed by this Act may be stated as a distinct item separate and apart from the selling price of the service, and shall be so stated when requested by the buyer.
Pollution control facilities.
(a) As used in this subsection (a), "pollution control facilities" means any system, method, construction, device or appliance appurtenant thereto sold or used or intended for the primary purpose of eliminating, preventing, or reducing air and water pollution as the term "air pollution" or "water pollution" is defined in the "Environmental Protection Act", enacted by the 76th General Assembly, or for the primary purpose of treating, pretreating, modifying or disposing of any potential solid, liquid or gaseous pollutant which if released without such treatment, pretreatment, modification or disposal might be harmful, detrimental or offensive to human, plant or animal life, or to property.
Until July 1, 2003, the purchase, employment and transfer of such tangible personal property as pollution control facilities is not a purchase, use or sale of tangible personal property.
(b) Beginning July 1, 2005, tangible personal property that is certified by the Pollution Control Board as a "pollution control facility", as that term is defined in Section 11-10 of the Property Tax Code, is exempt from the tax imposed by this Act if the property is used as part of a livestock management facility or a livestock waste handling facility (i) that has been approved by the Department of Agriculture under the provisions of the Livestock Management Facilities Act and (ii) that is located within an agricultural area established by a SB0716 Engrossed - 2 - LRB094 08554 BDD 38761 b county under the Agricultural Areas Conservation and Protection Act.
To document this exemption, a purchaser must provide the retailer with a copy of the certification issued by the Pollution Control Board, along with a certification, verified by the purchaser, that the tangible personal property will be used primarily as a pollution control facility in an approved livestock management facility or livestock waste handling facility located in an agricultural area.
The provisions of this subsection (b) are exempt from Section 3-90.
Laws 1961, p.
P.A.
1757.)
93-24, eff.
6-20-03.) Section 10.
The Service Use Tax Act is amended by changing Section 2a as follows:
(35 ILCS 110/2a) (from Ch.
120, par.
439.32a) Sec.
2a.
Pollution control facilities.
(a) As used in this subsection (a), "pollution control facilities" means any system, method, construction, device or appliance appurtenant thereto used in this State acquired as an incident to the purchase of a service from a serviceman for the primary purpose of eliminating, preventing, or reducing air and water pollution as the term "air pollution" or "water pollution" is defined in the "Environmental Protection Act", enacted by the 76th General Assembly, or for the primary purpose of treating, pretreating, modifying or disposing of any potential solid, liquid or gaseous pollutant which if released without such treatment, pretreatment, modification or disposal might be harmful, detrimental or offensive to human, plant or animal life, or to property.
Until July 1, 2003, the purchase, employment or transfer of such tangible personal property as pollution control facilities is not a purchase, use or sale of service or of tangible personal property within the meaning of this Act.
(b) Beginning July 1, 2005, tangible personal property that SB0716 Engrossed - 3 - LRB094 08554 BDD 38761 b is certified by the Pollution Control Board as a "pollution control facility", as that term is defined in Section 11-10 of the Property Tax Code, is exempt from the tax imposed by this Act if the property is used as part of a livestock management facility or a livestock waste handling facility (i) that has been approved by the Department of Agriculture under the provisions of the Livestock Management Facilities Act and (ii) that is located within an agricultural area established by a county under the Agricultural Areas Conservation and Protection Act.
To document this exemption, a purchaser must provide the retailer with a copy of the certification issued by the Pollution Control Board, along with a certification, verified by the purchaser, that the tangible personal property will be used primarily as a pollution control facility in an approved livestock management facility or livestock waste handling facility located in an agricultural area.
The provisions of this subsection (b) are exempt from Section 3-75.
(Source:
P.A.
93-24, eff.
6-20-03.) Section 15.
The Service Occupation Tax Act is amended by changing Section 2a as follows:
(35 ILCS 115/2a) (from Ch.
120, par.
439.102a) Sec.
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2a.
Pollution control facilities.
(a) As used in this subsection (a), "pollution control facilities" means any system, method, construction, device or appliance appurtenant thereto transferred by a serviceman for the primary purpose of eliminating, preventing, or reducing air and water pollution as the term "air pollution" or "water pollution" is defined in the "Environmental Protection Act", enacted by the 76th General Assembly, or for the primary purpose of treating, pretreating, modifying or disposing of any potential solid, liquid or gaseous pollutant which if released without such treatment, pretreatment, modification or disposal SB0716 Engrossed - 4 - LRB094 08554 BDD 38761 b might be harmful, detrimental or offensive to human, plant or animal life, or to property.
Until July 1, 2003, the purchase, employment and transfer of such tangible personal property as pollution control facilities shall not be deemed to be a purchase, use or sale of service or of tangible personal property, but shall be deemed to be intangible personal property.
(b) Beginning July 1, 2005, tangible personal property that is certified by the Pollution Control Board as a "pollution control facility", as that term is defined in Section 11-10 of the Property Tax Code, is exempt from the tax imposed by this Act if the property is used as part of a livestock management facility or a livestock waste handling facility (i) that has been approved by the Department of Agriculture under the provisions of the Livestock Management Facilities Act and (ii) that is located within an agricultural area established by a county under the Agricultural Areas Conservation and Protection Act.
To document this exemption, a purchaser must provide the retailer with a copy of the certification issued by the Pollution Control Board, along with a certification, verified by the purchaser, that the tangible personal property will be used primarily as a pollution control facility in an approved livestock management facility or livestock waste handling facility located in an agricultural area.
The provisions of this subsection (b) are exempt from Section 3-55.
(Source:
P.A.
93-24, eff.
6-20-03.) Section 20.
The Retailers’ Occupation Tax Act is amended by changing Sections 1a and 5k as follows:
(35 ILCS 120/1a) (from Ch.
120, par.
440a) Sec.
1a.
Pollution control facilities.
(a) As used in this subsection (a), "pollution control facilities" means any system, method, construction, device or SB0716 Engrossed - 5 - LRB094 08554 BDD 38761 b appliance appurtenant thereto sold or used or intended for the primary purpose of eliminating, preventing, or reducing air and water pollution as the term "air pollution" or "water pollution" is defined in the "Environmental Protection Act", enacted by the 76th General Assembly, or for the primary purpose of treating, pretreating, modifying or disposing of any potential solid, liquid or gaseous pollutant which if released without such treatment, pretreatment, modification or disposal might be harmful, detrimental or offensive to human, plant or animal life, or to property.
Until July 1, 2003, the purchase, employment and transfer of such tangible personal property as pollution control facilities is not a purchase, use or sale of tangible personal property.
(b) Beginning July 1, 2005, tangible personal property that is certified by the Pollution Control Board as a "pollution control facility", as that term is defined in Section 11-10 of the Property Tax Code, is exempt from the tax imposed by this Act if the property is used as part of a livestock management facility or a livestock waste handling facility (i) that has been approved by the Department of Agriculture under the provisions of the Livestock Management Facilities Act and (ii) that is located within an agricultural area established by a county under the Agricultural Areas Conservation and Protection Act.
To document this exemption, a purchaser must provide the retailer with a copy of the certification issued by the Pollution Control Board, along with a certification, verified by the purchaser, that the tangible personal property will be used primarily as a pollution control facility in an approved livestock management facility or livestock waste handling facility located in an agricultural area.
The provisions of this subsection (b) are exempt from Section 2-70.
(Source:
P.A.
93-24, eff.
6-20-03.) SB0716 Engrossed - 6 - LRB094 08554 BDD 38761 b (35 ILCS 120/5k) (from Ch.
120, par.
444k) Sec.
5k.
Building materials exemption;
enterprise zones and agricultural areas.
(a) Each retailer who makes a qualified sale of building materials to be incorporated into real estate in an enterprise zone established by a county or municipality under the Illinois Enterprise Zone Act by remodeling, rehabilitation or new construction, may deduct receipts from such sales when calculating the tax imposed by this Act.
For purposes of this Section, "qualified sale" means a sale of building materials that will be incorporated into real estate as part of a building project for which a Certificate of Eligibility for Sales Tax Exemption has been issued by the administrator of the enterprise zone in which the building project is located.
To document the exemption allowed under this Section, the retailer must obtain from the purchaser a copy of the Certificate of Eligibility for Sales Tax Exemption issued by the administrator of the enterprise zone into which the building materials will be incorporated.
The Certificate of Eligibility for Sales Tax Exemption must contain:
(1) a statement that the building project identified in the Certificate meets all the requirements for the building material exemption contained in the enterprise zone ordinance of the jurisdiction in which the building project is located;
(2) the location or address of the building project;
and (3) the signature of the administrator of the enterprise zone in which the building project is located.
In addition, the retailer must obtain certification from the purchaser that contains:
(1) a statement that the building materials are being purchased for incorporation into real estate located in an Illinois enterprise zone;
(2) the location or address of the real estate into which the building materials will be incorporated;
SB0716 Engrossed - 7 - LRB094 08554 BDD 38761 b (3) the name of the enterprise zone in which that real estate is located;
(4) a description of the building materials being purchased;
and (5) the purchaser’s signature and date of purchase.
The deduction allowed by this Section for the sale of building materials may be limited, to the extent authorized by ordinance, adopted after the effective date of this amendatory Act of 1992, by the municipality or county that created the enterprise zone into which the building materials will be incorporated.
The ordinance, however, may neither require nor prohibit the purchase of building materials from any retailer or class of retailers in order to qualify for the exemption allowed under this Section.
(b) Beginning July 1, 2005, each retailer who makes a qualified sale of building materials to be incorporated into real estate as part of a livestock management facility, livestock pasture operation, or livestock waste handling facility located in an agricultural area established by a county under the Agricultural Areas Conservation and Protection Act by new construction, may deduct receipts from those sales when calculating the tax imposed by this Act.
For purposes of this subsection, "qualified sale" means a sale of building materials that will be incorporated into real estate (i) in a livestock management facility or livestock waste handling facility that has been approved by the Department of Agriculture under the provisions of the Livestock Management Facilities Act or (ii) in a livestock pasture operation that is not subject to the Livestock Management Facilities Act, as provided in the definition of "livestock management facility" in that Act.
For purposes of this subsection, the terms "livestock management facility" and "livestock waste handling facility" have the meanings set forth in Sections 10.30 and 10.40 of the Livestock Management Facilities Act.
To be eligible for the exemption under this subsection, the livestock management facility, livestock pasture operation, or SB0716 Engrossed - 8 - LRB094 08554 BDD 38761 b livestock waste handling facility must be located within an agricultural area established by a county pursuant to the provisions of the Agricultural Areas Conservation and Protection Act.
To document the exemption allowed under this subsection, the retailer must obtain from the purchaser a copy of a Certificate of Eligibility for Sales Tax Exemption issued by the Department of Agriculture, based on information provided to the Department of Agriculture by the county board governing the agricultural area into which the building materials will be incorporated.
The Certificate of Eligibility for Sales Tax Exemption must contain:
(1) a certification by the Department of Agriculture (i) that the livestock management facility, livestock pasture operation, or livestock waste handling facility has been approved by the Department of Agriculture under the provisions of the Livestock Management Facilities Act or (ii) that the facility is otherwise exempt from such approval;
(2) the location or address of the livestock management facility, livestock pasture operation, or livestock waste handling facility;
and (3) a certification by the Department of Agriculture that the livestock management facility, livestock pasture operation, or livestock waste handling facility is located within an agricultural area established by a county under the provisions of the Agricultural Areas Conservation and Protection Act and reported by the county to the Department of Agriculture.
In addition, the retailer must obtain certification from the purchaser that contains:
(1) a statement that the building materials are being purchased for incorporation into real estate at a livestock management facility, livestock pasture operation, or livestock waste handling facility that has been approved by the Department of Agriculture or that is exempt from approval and that is located in an Illinois agricultural SB0716 Engrossed - 9 - LRB094 08554 BDD 38761 b area;
(2) the location or address of the livestock management facility, livestock pasture operation, or livestock waste handling facility into which the building materials will be incorporated;
(3) the name of the agricultural area in which the livestock management facility, livestock pasture operation, or livestock waste handling facility is located;
(4) a description of the building materials being purchased;
and (5) the purchaser’s signature and date of purchase.
(c) The provisions of this Section are exempt from Section 2-70.
(Source:
P.A.
91-51, eff.
6-30-99;
91-954, eff.
1-1-02;
92-484, eff.
8-23-01;
92-779, eff.
8-6-02.) Section 99.
Effective date.
This Act takes effect upon becoming law.
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Action History

  1. Session Sine Die

  2. Pursuant to Senate Rule 3-9(b) / Referred to Rules

  3. Placed on Calendar Order of Concurrence House Amendment(s) 01, 02-November 30, 2006

  4. Secretary's Desk - Concurrence House Amendment(s) 01,02

  5. Third Reading - Short Debate - Passed 061-055-001

  6. Added Alternate Chief Co-Sponsor Rep. Eddie Washington

  7. Added Alternate Chief Co-Sponsor Rep. Bob Biggins

  8. Added Alternate Chief Co-Sponsor Rep. Jim Durkin

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

  10. Second Reading - Short Debate

  11. Placed on Calendar 2nd Reading - Short Debate

  12. Do Pass as Amended / Short Debate Revenue Committee; 009-003-000

  13. House Committee Amendment No. 2 Adopted in Revenue Committee; by Voice Vote

  14. House Committee Amendment No. 2 Filed with Clerk by Revenue Committee

  15. Assigned to Revenue Committee

  16. Final Action Deadline Extended-9(b) January 9, 2007

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

  18. Final Action Deadline Extended-9(b) May 5, 2006

  19. Final Action Deadline Extended-9(b) April 30, 2006

  20. Final Action Deadline Extended-9(b) April 13, 2006

  21. Remains in Revenue Committee

  22. House Committee Amendment No. 1 Adopted in Revenue Committee; by Voice Vote

  23. House Committee Amendment No. 1 Filed with Clerk by Revenue Committee

  24. Alternate Chief Sponsor Changed to Rep. Barbara Flynn Currie

  25. Assigned to Revenue Committee

  26. Final Action Deadline Extended-9(b) April 7, 2006

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

  28. Assigned to Executive Committee

  29. Referred to Rules Committee

  30. First Reading

  31. Chief House Sponsor Rep. Dan Reitz

  32. Placed on Calendar Order of First Reading

  33. Arrived in House

  34. Third Reading - Passed; 055-000-000

  35. Placed on Calendar Order of 3rd Reading

  36. Senate Floor Amendment No. 1 Adopted; Harmon

  37. Recalled to Second Reading

  38. Senate Floor Amendment No. 1 Be Adopted Revenue; 009-001-000

  39. Senate Floor Amendment No. 1 Rules Refers to Revenue

  40. Senate Floor Amendment No. 1 Referred to Rules

  41. Senate Floor Amendment No. 1 Filed with Secretary by Sen. Don Harmon

  42. Placed on Calendar Order of 3rd Reading March 16, 2005

  43. Second Reading

  44. Placed on Calendar Order of 2nd Reading March 15, 2005

  45. Do Pass Revenue; 006-003-000

  46. Assigned to Revenue

  47. Referred to Rules

  48. First Reading

  49. Chief Co-Sponsor Sen. Emil Jones, Jr.

  50. Filed with Secretary by Sen. Don Harmon

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

0 sponsors · 1 co-sponsors · 182 not signed on · 6 voted No

Sponsors (0)

None.

Co-sponsors (1)

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

Passed 61 Yea · 55 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 544902
Democrat 5400
Republican 2200
Total 615502
% of votes cast 52%47%0%2%
How each member voted (118)
Member Party Vote
Sacia — Nay
Saviano — Yea
Schmitz — Nay
Schock — Nay
Lindner — Yea
Acevedo — Yea
Bassi — Nay
Mathias — Yea
Beaubien — Nay
Beiser — Nay
Bellock — Yea
Berrios — Nay
Biggins — Yea
Black — Nay
Boland — Nay
May — Yea
Bost — Yea
Brauer — Nay
Brosnahan — Yea
Molaro — Yea
Durkin — Yea
Froehlich — Yea
Gordon — Nay
Hamos — Yea
Nekritz — Yea
Jakobsson — Nay
Jefferies — Yea
Jefferson — Nay
Jenisch — Yea
Krause — Yea
Leitch — Yea
McCarthy — Yea
McKeon — Yea
Meyer — Yea
Moffitt — Yea
Mulligan — Yea
Lyons — Yea
Scully — Yea
McGuire — Yea
Brady — Yea
Hannig — Yea
Churchill — Yea
Colvin — Yea
Dunkin — Yea
Flowers — Yea
Giles — Yea
Golar — Yea
Graham — Yea
Howard — Yea
Lang — Nay
Madigan — Yea
Mautino — Nay
McAuliffe — Nay
Mendoza — Nay
Munson — Nay
Myers — Nay
Davis, Monique — Yea
Osmond — Yea
Phelps — Nay
Pihos — Yea
Sommer — Nay
Reitz — Nay
Soto — Nay
Tryon — Nay
Turner — Nay
Verschoore — Nay
Wait — Nay
Washington — Yea
Bradley, John — Nay
Bradley, Richard — Nay
Winters — Nay
Yarbrough — Yea
Mitchell, Bill — Nay
Younge — Yea
Burke — Nay
Mitchell, Jerry — Nay
Sullivan — Nay
Watson — Nay
Chavez — Nay
Coulson — Yea
Cross — Yea
Cultra — Yea
Currie — Yea
D'Amico — Yea
Daniels — Yea
Dugan — Nay
Dunn — Nay
Eddy — Nay
Flider — Nay
Franks — Nay
Fritchey — Nay
Granberg — Nay
Hassert — Nay
Holbrook — Nay
Hultgren — Yea
Kosel — Nay
Osterman — Yea
Parke — Nay
Patterson — Not Voting
Poe — Nay
Pritchard — Yea
Ramey — Yea
Reis — Nay
Ryg — Yea
Chapa LaVia — Not Voting
Eva-Dina Delgado Democrat Nay
Jay Hoffman Democrat Nay
Lakesia Collins Democrat Yea
Michael J. Kelly Democrat Yea
Nicholas K. Smith Democrat Nay
Patrick J. Joyce Democrat Nay
Robert "Bob" Rita Democrat Yea
Sara Feigenholtz Democrat Yea
William "Will" Davis Democrat Yea
Brad Stephens Republican Yea
Chapin Rose Republican Nay
Chris Miller Republican Yea
Jil Tracy Republican Nay

Official roll call →

Third Reading

Passed 55 Yea · 0 Nay · 4 Other
Party YeaNayPresentNot Voting
Unaffiliated 49004
Democrat 5000
Republican 1000
Total 55004
% of votes cast 93%0%0%7%
How each member voted (59)
Member Party Vote
Sandoval — Yea
Lauzen — Yea
Althoff — Yea
Bomke — Yea
Burzynski — Yea
Meeks — Yea
Haine — Yea
Halvorson — Yea
Martinez — Yea
Schoenberg — Yea
Munoz — Yea
Shadid — Yea
Brady — Yea
Sieben — Yea
Silverstein — Yea
Sullivan, J. — Yea
Petka — Yea
Trotter — Yea
Jacobs — Yea
Viverito — Yea
Jones, J. — Yea
Cullerton — Yea
Watson — Yea
Jones, W. — Yea
Clayborne — Yea
Crotty — Yea
Dahl — Yea
DeLeo — Yea
Garrett — Yea
Geo-Karis — Yea
Hendon — Yea
Wilhelmi — Yea
Winkel — Yea
Demuzio — Yea
Sullivan, D. — Not Voting
Link — Yea
Luechtefeld — Yea
Maloney — Yea
Wojcik — Not Voting
Cronin — Not Voting
Dillard — Yea
Forby — Yea
Pankau — Yea
Peterson — Yea
Radogno — Yea
Raoul — Yea
Rauschenberger — Not Voting
Righter — Yea
Risinger — Yea
Ronen — Yea
Roskam — Yea
Rutherford — Yea
del Valle — Yea
Don Harmon Democrat Yea
Emil Jones, III Democrat Yea
Kimberly A. Lightford Democrat Yea
Lakesia Collins Democrat Yea
Mattie Hunter Democrat Yea
Dave Syverson Republican Yea

Official roll call →

Subjects

taxation technology
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Frequently asked questions

What does SB 716 do?
Amends the Service Use Tax Act. Makes a technical change concerning stating the tax as a distinct item.
Who sponsors SB 716?
SB 716 is sponsored by Don Harmon (Democrat).
What is the current status of SB 716?
This bill died with 94th Regular Session. It reached “Passed Senate” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 716?
Track SB 716 free on One Click Politics — get push/email alerts when it moves.

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