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

SB 582 — USE & OCC TAX-EXEMPTIONS

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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that tax exemptions for certain food and medical supplies for long-term care residents receiving medical assistance are exempt from the sunset provisions of the Acts. Effective immediately.

Bill Text

What changed in the latest version

38 added · 59 removed

Plain-language change summary

The revised version of Bill SB 582 has added specific provisions that ensure tax exemptions for certain food and medical supplies provided to long-term care residents receiving medical assistance will not expire. Previously, these exemptions were subject to sunset provisions, meaning they could potentially be removed in the future. This change is significant as it provides greater financial security for those in long-term care facilities, ensuring that essential supplies remain affordable and accessible for vulnerable populations.

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*LRB09407130BDD37283b* SB0582 94TH GENERAL ASSEMBLY State of Illinois and 2006 SB0582 Introduced 2/18/2005, by Sen.
SB0582 Engrossed LRB094 07130 BDD 37283 b AN ACT concerning revenue.
Michael Jacobs SYNOPSIS AS INTRODUCED:
ILCS 105/3-5 from Ch.
120, par.
439.3-5 ILCS 110/3-5 from Ch.
120, par.
439.33-5 ILCS 115/3-5 from Ch.
120, par.
439.103-5 ILCS 120/2-5 from Ch.
120, par.
441-5 Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers’ Occupation Tax Act.
Provides that tax exemptions for certain food and medical supplies for long-term care residents receiving medical assistance are exempt from the sunset provisions of the Acts.
Effective immediately.
LRB094 07130 BDD 37283 b FISCAL NOTE ACT MAY APPLY A BILL FOR SB0582 LRB094 07130 BDD 37283 b AN ACT concerning revenue.
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 tax-free purchases unless it has an active identification SB0582 - 2 - LRB094 07130 BDD 37283 b 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 tax-free purchases unless it has an active identification SB0582 Engrossed - 2 - LRB094 07130 BDD 37283 b number issued by the Department.
(10) A motor vehicle of the first division, a motor vehicle SB0582 - 3 - LRB094 07130 BDD 37283 b 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 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 SB0582 Engrossed - 3 - LRB094 07130 BDD 37283 b 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 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.
Precision farming equipment includes, but is not limited to, soil testing sensors, computers, monitors, software, global positioning and mapping systems, and other SB0582 - 4 - LRB094 07130 BDD 37283 b such equipment.
Precision farming equipment includes, but is not limited to, soil testing sensors, computers, monitors, software, global positioning and mapping systems, and other SB0582 Engrossed - 4 - LRB094 07130 BDD 37283 b such equipment.
(15) Photoprocessing machinery and equipment, including repair and replacement parts, both new and used, including that manufactured on special order, certified by the purchaser to be SB0582 - 5 - LRB094 07130 BDD 37283 b used primarily for photoprocessing, and including photoprocessing machinery and equipment purchased for lease.
(15) Photoprocessing machinery and equipment, including repair and replacement parts, both new and used, including that manufactured on special order, certified by the purchaser to be SB0582 Engrossed - 5 - LRB094 07130 BDD 37283 b used primarily for photoprocessing, and including photoprocessing machinery and equipment purchased for lease.
(21) Horses, or interests in horses, registered with and meeting the requirements of any of the Arabian Horse Club Registry of America, Appaloosa Horse Club, American Quarter Horse Association, United States Trotting Association, or SB0582 - 6 - LRB094 07130 BDD 37283 b Jockey Club, as appropriate, used for purposes of breeding or racing for prizes.
(21) Horses, or interests in horses, registered with and meeting the requirements of any of the Arabian Horse Club Registry of America, Appaloosa Horse Club, American Quarter Horse Association, United States Trotting Association, or SB0582 Engrossed - 6 - LRB094 07130 BDD 37283 b Jockey Club, as appropriate, used for purposes of breeding or racing for prizes.
If the property is leased in a manner that does not qualify for this exemption or used in any other non-exempt manner, the lessor shall be liable for the tax imposed under this Act or the Service Use Tax Act, as the case may be, based on the fair market value of the property at the time the SB0582 - 7 - LRB094 07130 BDD 37283 b non-qualifying use occurs.
If the property is leased in a manner that does not qualify for this exemption or used in any other non-exempt manner, the lessor shall be liable for the tax imposed under this Act or the Service Use Tax Act, as the case may be, based on the fair market value of the property at the time the SB0582 Engrossed - 7 - LRB094 07130 BDD 37283 b non-qualifying use occurs.
This paragraph is exempt from SB0582 - 8 - LRB094 07130 BDD 37283 b the provisions of Section 3-90.
This paragraph is exempt from SB0582 Engrossed - 8 - LRB094 07130 BDD 37283 b the provisions of Section 3-90.
(29) Beginning January 1, 2000 and through December 31, 2001, new or used automatic vending machines that prepare and serve hot food and beverages, including coffee, soup, and other SB0582 - 9 - LRB094 07130 BDD 37283 b items, and replacement parts for these machines.
(29) Beginning January 1, 2000 and through December 31, 2001, new or used automatic vending machines that prepare and serve hot food and beverages, including coffee, soup, and other SB0582 Engrossed - 9 - LRB094 07130 BDD 37283 b items, and replacement parts for these machines.
No lessor shall collect or attempt to collect an amount (however designated) that purports to reimburse that lessor for the tax imposed by this Act or the Service Use Tax Act, as the case may be, if the tax SB0582 - 10 - LRB094 07130 BDD 37283 b 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 case may be, if the tax SB0582 Engrossed - 10 - LRB094 07130 BDD 37283 b has not been paid by the lessor.
Beginning on July 1, 2004 and through June 30, 2005, the use in this State of SB0582 - 11 - LRB094 07130 BDD 37283 b motor vehicles of the second division:
Beginning on July 1, 2004 and through June 30, 2005, the use in this State of SB0582 Engrossed - 11 - LRB094 07130 BDD 37283 b motor vehicles of the second division:
(3) Personal property purchased by a not-for-profit arts or cultural organization that establishes, by proof required by SB0582 - 12 - LRB094 07130 BDD 37283 b the Department by rule, that it has received an exemption under Section 501(c)(3) of the Internal Revenue Code and that is organized and operated primarily for the presentation or support of arts or cultural programming, activities, or services.
(3) Personal property purchased by a not-for-profit arts or cultural organization that establishes, by proof required by SB0582 Engrossed - 12 - LRB094 07130 BDD 37283 b the Department by rule, that it has received an exemption under Section 501(c)(3) of the Internal Revenue Code and that is organized and operated primarily for the presentation or support of arts or cultural programming, activities, or services.
(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 SB0582 - 13 - LRB094 07130 BDD 37283 b 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.
(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 SB0582 Engrossed - 13 - LRB094 07130 BDD 37283 b 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.
(9) Proceeds of mandatory service charges separately SB0582 - 14 - LRB094 07130 BDD 37283 b 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 imposed.
(9) Proceeds of mandatory service charges separately SB0582 Engrossed - 14 - LRB094 07130 BDD 37283 b 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 imposed.
(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 SB0582 - 15 - LRB094 07130 BDD 37283 b racing for prizes.
(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 SB0582 Engrossed - 15 - LRB094 07130 BDD 37283 b racing for prizes.
No lessor shall collect or attempt to collect an amount (however designated) that purports to SB0582 - 16 - LRB094 07130 BDD 37283 b reimburse that lessor for the tax imposed by this Act or the Use Tax Act, as the case may be, if the tax has not been paid by the lessor.
No lessor shall collect or attempt to collect an amount (however designated) that purports to SB0582 Engrossed - 16 - LRB094 07130 BDD 37283 b reimburse that lessor for the tax imposed by this Act or the Use Tax Act, as the case may be, if the tax has not been paid by the lessor.
(20) A motor vehicle, as that term is defined in Section SB0582 - 17 - LRB094 07130 BDD 37283 b 1-146 of the Illinois Vehicle Code, that is donated to a corporation, limited liability company, society, association, foundation, or institution that is determined by the Department to be organized and operated exclusively for educational purposes.
(20) A motor vehicle, as that term is defined in Section SB0582 Engrossed - 17 - LRB094 07130 BDD 37283 b 1-146 of the Illinois Vehicle Code, that is donated to a corporation, limited liability company, society, association, foundation, or institution that is determined by the Department to be organized and operated exclusively for educational purposes.
Beginning January 1, 2002 and through June 30, 2003, machines and parts SB0582 - 18 - LRB094 07130 BDD 37283 b for machines used in commercial, coin-operated amusement and vending business if a use or occupation tax is paid on the gross receipts derived from the use of the commercial, coin-operated amusement and vending machines.
Beginning January 1, 2002 and through June 30, 2003, machines and parts SB0582 Engrossed - 18 - LRB094 07130 BDD 37283 b for machines used in commercial, coin-operated amusement and vending business if a use or occupation tax is paid on the gross receipts derived from the use of the commercial, coin-operated amusement and vending machines.
If a lessor improperly collects any such amount from the lessee, the lessee shall have a legal right to claim a SB0582 - 19 - LRB094 07130 BDD 37283 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 SB0582 Engrossed - 19 - LRB094 07130 BDD 37283 b refund of that amount from the lessor.
The following tangible personal SB0582 - 20 - LRB094 07130 BDD 37283 b property is exempt from the tax imposed by this Act:
The following tangible personal SB0582 Engrossed - 20 - LRB094 07130 BDD 37283 b property is exempt from the tax imposed by this Act:
Equipment includes chemicals or chemicals acting SB0582 - 21 - LRB094 07130 BDD 37283 b as catalysts but only if the chemicals or chemicals acting as catalysts effect a direct and immediate change upon a graphic arts product.
Equipment includes chemicals or chemicals acting SB0582 Engrossed - 21 - LRB094 07130 BDD 37283 b as catalysts but only if the chemicals or chemicals acting as catalysts effect a direct and immediate change upon a graphic arts product.
Farm machinery and equipment also includes computers, sensors, software, and related equipment used primarily in the computer-assisted operation of production agriculture SB0582 - 22 - LRB094 07130 BDD 37283 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 SB0582 Engrossed - 22 - LRB094 07130 BDD 37283 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.
(12) Until July 1, 2003, coal exploration, mining, offhighway hauling, processing, maintenance, and reclamation SB0582 - 23 - LRB094 07130 BDD 37283 b 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.
(12) Until July 1, 2003, coal exploration, mining, offhighway hauling, processing, maintenance, and reclamation SB0582 Engrossed - 23 - LRB094 07130 BDD 37283 b 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.
(17) Personal property sold to a lessor who leases the property, under a lease of one year or longer executed or in effect at the time of the purchase, to a governmental body that has been issued an active tax exemption identification number by the Department under Section 1g of the Retailers’ Occupation SB0582 - 24 - LRB094 07130 BDD 37283 b Tax Act.
(17) Personal property sold to a lessor who leases the property, under a lease of one year or longer executed or in effect at the time of the purchase, to a governmental body that has been issued an active tax exemption identification number by the Department under Section 1g of the Retailers’ Occupation SB0582 Engrossed - 24 - LRB094 07130 BDD 37283 b Tax Act.
For purposes of this exemption, "a corporation, limited liability company, society, association, foundation, SB0582 - 25 - LRB094 07130 BDD 37283 b or institution organized and operated exclusively for educational purposes" means all tax-supported public schools, private schools that offer systematic instruction in useful branches of learning by methods common to public schools and that compare favorably in their scope and intensity with the course of study presented in tax-supported schools, and vocational or technical schools or institutes organized and operated exclusively to provide a course of study of not less than 6 weeks duration and designed to prepare individuals to follow a trade or to pursue a manual, technical, mechanical, industrial, business, or commercial occupation.
For purposes of this exemption, "a corporation, limited liability company, society, association, foundation, SB0582 Engrossed - 25 - LRB094 07130 BDD 37283 b or institution organized and operated exclusively for educational purposes" means all tax-supported public schools, private schools that offer systematic instruction in useful branches of learning by methods common to public schools and that compare favorably in their scope and intensity with the course of study presented in tax-supported schools, and vocational or technical schools or institutes organized and operated exclusively to provide a course of study of not less than 6 weeks duration and designed to prepare individuals to follow a trade or to pursue a manual, technical, mechanical, industrial, business, or commercial occupation.
(24) Beginning on the effective date of this amendatory Act SB0582 - 26 - LRB094 07130 BDD 37283 b of the 92nd General Assembly, computers and communications equipment utilized for any hospital purpose and equipment used in the diagnosis, analysis, or treatment of hospital patients 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 hospital that has been issued an active tax exemption identification number by the Department under Section 1g of the Retailers’ Occupation Tax Act.
(24) Beginning on the effective date of this amendatory Act SB0582 Engrossed - 26 - LRB094 07130 BDD 37283 b of the 92nd General Assembly, computers and communications equipment utilized for any hospital purpose and equipment used in the diagnosis, analysis, or treatment of hospital patients 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 hospital that has been issued an active tax exemption identification number by the Department under Section 1g of the Retailers’ Occupation Tax Act.
Taxpayers SB0582 - 27 - LRB094 07130 BDD 37283 b shall maintain all necessary books and records to substantiate the use and consumption of all such tangible personal property outside of the State of Illinois.
Taxpayers SB0582 Engrossed - 27 - LRB094 07130 BDD 37283 b shall maintain all necessary books and records to substantiate the use and consumption of all such tangible personal property outside of the State of Illinois.
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Farm machinery and equipment shall include precision SB0582 - 28 - LRB094 07130 BDD 37283 b farming equipment that is installed or purchased to be installed on farm machinery and equipment including, but not limited to, tractors, harvesters, sprayers, planters, seeders, or spreaders.
Farm machinery and equipment shall include precision SB0582 Engrossed - 28 - LRB094 07130 BDD 37283 b farming equipment that is installed or purchased to be installed on farm machinery and equipment including, but not limited to, tractors, harvesters, sprayers, planters, seeders, or spreaders.
(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 SB0582 - 29 - LRB094 07130 BDD 37283 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 SB0582 Engrossed - 29 - LRB094 07130 BDD 37283 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.
SB0582 - 30 - LRB094 07130 BDD 37283 b (11) Personal property sold to a governmental body, to a corporation, society, association, foundation, or institution organized and operated exclusively for charitable, religious, or educational purposes, or to a not-for-profit corporation, society, association, foundation, institution, or organization that has no compensated officers or employees and that is organized and operated primarily for the recreation of persons 55 years of age or older.
SB0582 Engrossed - 30 - LRB094 07130 BDD 37283 b (11) Personal property sold to a governmental body, to a corporation, society, association, foundation, or institution organized and operated exclusively for charitable, religious, or educational purposes, or to a not-for-profit corporation, society, association, foundation, institution, or organization that has no compensated officers or employees and that is organized and operated primarily for the recreation of persons 55 years of age or older.
Through June 30, 2005, this exemption applies to repair and replacement parts added after the initial purchase of such a motor vehicle if that motor vehicle is used SB0582 - 31 - LRB094 07130 BDD 37283 b in a manner that would qualify for the rolling stock exemption otherwise provided for in this Act.
Through June 30, 2005, this exemption applies to repair and replacement parts added after the initial purchase of such a motor vehicle if that motor vehicle is used SB0582 Engrossed - 31 - LRB094 07130 BDD 37283 b in a manner that would qualify for the rolling stock exemption otherwise provided for in this Act.
(17) Tangible personal property sold to a common carrier by rail or motor that receives the physical possession of the SB0582 - 32 - LRB094 07130 BDD 37283 b property in Illinois and that transports the property, or shares with another common carrier in the transportation of the property, out of Illinois on a standard uniform bill of lading showing the seller of the property as the shipper or consignor of the property to a destination outside Illinois, for use outside Illinois.
(17) Tangible personal property sold to a common carrier by rail or motor that receives the physical possession of the SB0582 Engrossed - 32 - LRB094 07130 BDD 37283 b property in Illinois and that transports the property, or shares with another common carrier in the transportation of the property, out of Illinois on a standard uniform bill of lading showing the seller of the property as the shipper or consignor of the property to a destination outside Illinois, for use outside Illinois.
SB0582 - 33 - LRB094 07130 BDD 37283 b (23) A transaction in which the purchase order is received by a florist who is located outside Illinois, but who has a florist located in Illinois deliver the property to the purchaser or the purchaser’s donee in Illinois.
SB0582 Engrossed - 33 - LRB094 07130 BDD 37283 b (23) A transaction in which the purchase order is received by a florist who is located outside Illinois, but who has a florist located in Illinois deliver the property to the purchaser or the purchaser’s donee in Illinois.
At the time of the sale, the purchaser shall execute a statement, signed under penalty of perjury, of his or her intent to title the vehicle in the state in which the purchaser is a resident within 30 days after the sale and of the fact of SB0582 - 34 - LRB094 07130 BDD 37283 b the payment to the State of Illinois of tax in an amount equivalent to the state’s rate of tax on taxable property in his or her state of residence and shall submit the statement to the appropriate tax collection agency in his or her state of residence.
At the time of the sale, the purchaser shall execute a statement, signed under penalty of perjury, of his or her intent to title the vehicle in the state in which the purchaser is a resident within 30 days after the sale and of the fact of SB0582 Engrossed - 34 - LRB094 07130 BDD 37283 b the payment to the State of Illinois of tax in an amount equivalent to the state’s rate of tax on taxable property in his or her state of residence and shall submit the statement to the appropriate tax collection agency in his or her state of residence.
(30) Beginning with taxable years ending on or after SB0582 - 35 - LRB094 07130 BDD 37283 b December 31, 1995 and ending with taxable years ending on or before December 31, 2004, personal property that is donated for disaster relief to be used in a State or federally declared disaster area in Illinois or bordering Illinois by a manufacturer or retailer that is registered in this State to a corporation, society, association, foundation, or institution that has been issued a sales tax exemption identification number by the Department that assists victims of the disaster who reside within the declared disaster area.
(30) Beginning with taxable years ending on or after SB0582 Engrossed - 35 - LRB094 07130 BDD 37283 b December 31, 1995 and ending with taxable years ending on or before December 31, 2004, personal property that is donated for disaster relief to be used in a State or federally declared disaster area in Illinois or bordering Illinois by a manufacturer or retailer that is registered in this State to a corporation, society, association, foundation, or institution that has been issued a sales tax exemption identification number by the Department that assists victims of the disaster who reside within the declared disaster area.
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, SB0582 - 36 - LRB094 07130 BDD 37283 b private schools that offer systematic instruction in useful branches of learning by methods common to public schools and that compare favorably in their scope and intensity with the course of study presented in tax-supported schools, and vocational or technical schools or institutes organized and operated exclusively to provide a course of study of not less than 6 weeks duration and designed to prepare individuals to follow a trade or to pursue a manual, technical, mechanical, industrial, business, or commercial occupation.
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, SB0582 Engrossed - 36 - LRB094 07130 BDD 37283 b private schools that offer systematic instruction in useful branches of learning by methods common to public schools and that compare favorably in their scope and intensity with the course of study presented in tax-supported schools, and vocational or technical schools or institutes organized and operated exclusively to provide a course of study of not less than 6 weeks duration and designed to prepare individuals to follow a trade or to pursue a manual, technical, mechanical, industrial, business, or commercial occupation.
(35-5) 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 SB0582 - 37 - LRB094 07130 BDD 37283 b 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 5 of the Illinois Public Aid Code who resides in a licensed long-term care facility, as defined in the Nursing Home Care Act.
(35-5) 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 SB0582 Engrossed - 37 - LRB094 07130 BDD 37283 b 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 5 of the Illinois Public Aid Code who resides in a licensed long-term care facility, as defined in the Nursing Home Care Act.
The Director of Revenue shall, pursuant to rules adopted in accordance with the SB0582 - 38 - LRB094 07130 BDD 37283 b Illinois Administrative Procedure Act, issue a permit to any taxpayer in good standing with the Department who is eligible for the exemption under this paragraph (38).
The Director of Revenue shall, pursuant to rules adopted in accordance with the SB0582 Engrossed - 38 - LRB094 07130 BDD 37283 b Illinois Administrative Procedure Act, issue a permit to any taxpayer in good standing with the Department who is eligible for the exemption under this paragraph (38).
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Action History

  1. Session Sine Die

  2. Added Alternate Chief Co-Sponsor Rep. Lisa M. Dugan

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

  4. Added Alternate Chief Co-Sponsor Rep. Kurt M. Granberg

  5. Added Alternate Chief Co-Sponsor Rep. Daniel V. Beiser

  6. Assigned to Revenue Committee

  7. Referred to Rules Committee

  8. First Reading

  9. Chief House Sponsor Rep. Careen M Gordon

  10. Placed on Calendar Order of First Reading

  11. Arrived in House

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

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

  14. Second Reading

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

  16. Do Pass Revenue; 008-000-000

  17. Postponed - Revenue

  18. Assigned to Revenue

  19. Referred to Rules

  20. First Reading

  21. Filed with Secretary by Sen. Mike Jacobs

Sponsors

Sponsorship breakdown

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0 sponsors · 1 co-sponsors · 182 not signed on

Sponsors (0)

None.

Co-sponsors (1)

Not signed on (182)

182 members have not signed on to this bill.

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"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 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
Luechtefeld — Yea
Althoff — Yea
Martinez — Yea
Bomke — Yea
Burzynski — Yea
Geo-Karis — Yea
Halvorson — Yea
Link — Yea
Lauzen — Yea
Meeks — Yea
Pankau — Yea
Peterson — Yea
Schoenberg — Yea
Munoz — Yea
Shadid — Yea
Brady — Yea
Sieben — Yea
Silverstein — Yea
Trotter — Yea
Sullivan, J. — Yea
Petka — Yea
Viverito — Yea
Wilhelmi — Yea
Winkel — Yea
Jones, J. — Yea
Cullerton — Yea
Watson — Yea
Jones, W. — Yea
Clayborne — Yea
Cronin — Yea
Crotty — Yea
Dahl — Yea
DeLeo — Yea
Garrett — Yea
Haine — Yea
Hendon — Yea
Demuzio — Yea
Sullivan, D. — Not Voting
Jacobs — Not Voting
Maloney — Yea
Wojcik — Not Voting
Dillard — Yea
Forby — Yea
Radogno — Yea
Raoul — Yea
Rauschenberger — Yea
Righter — Yea
Risinger — Yea
Ronen — Yea
Roskam — Yea
Rutherford — Not Voting
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

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Subjects

taxation healthcare
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Frequently asked questions

What does SB 582 do?
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that tax exemptions for certain food and medical supplies for long-term care residents receiving medical assistance are exempt from the sunset provisions of the Acts. Effective immediately.
Who sponsors SB 582?
SB 582 is sponsored by Paul Jacobs (Republican).
What is the current status of SB 582?
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 582?
Track SB 582 free on One Click Politics — get push/email alerts when it moves.

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Last checked for changes 3 months ago · updated continuously

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