Illinois 96th Regular Session Status: Enacted

SB 450 — REVENUE-TECH

Last action — Public Act . . . . . . . . . 96-0759

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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 February 06, 2009. Enacted.

Prognosis

Likely to advance 72% · 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.

  • 2 sponsors

    0 primary, 2 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 4 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 Hotel Operators' Occupation Tax Act. Makes a technical change in a Section concerning the short title.

Bill Text

What changed in the latest version

1170 added · 996 removed

Plain-language change summary

The recent changes to Bill SB 450 modified the text surrounding tax exemptions for materials and supplies used in aircraft maintenance and repair. The new version clarifies that the exemptions apply not only to materials and parts but also to consumable supplies used during these processes. This is significant because it expands the existing tax relief for aircraft maintenance operations, potentially reducing costs for businesses in the aviation sector, thus encouraging maintenance activities and possibly enhancing overall aviation safety.

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SB0450 Engrossed LRB096 06568 RCE 16652 b AN ACT concerning revenue.
SB0450 Enrolled LRB096 06568 RCE 16652 b AN ACT concerning revenue.
(3) Personal property purchased by a not-for-profit arts or cultural organization that establishes, by proof required by the Department by rule, that it has received an exemption under Section 501(c)(3) of the Internal Revenue Code and that is organized and operated primarily for the presentation or SB0450 Engrossed - 2 - LRB096 06568 RCE 16652 b support of arts or cultural programming, activities, or services.
(3) Personal property purchased by a not-for-profit arts or cultural organization that establishes, by proof required by the Department by rule, that it has received an exemption under Section 501(c)(3) of the Internal Revenue Code and that is organized and operated primarily for the presentation or SB0450 Enrolled - 2 - LRB096 06568 RCE 16652 b support of arts or cultural programming, activities, or services.
(5) Until July 1, 2003, a passenger car that is a replacement vehicle to the extent that the purchase price of SB0450 Engrossed - 3 - LRB096 06568 RCE 16652 b the car is subject to the Replacement Vehicle Tax.
(5) Until July 1, 2003, a passenger car that is a replacement vehicle to the extent that the purchase price of SB0450 Enrolled - 3 - LRB096 06568 RCE 16652 b the car is subject to the Replacement Vehicle Tax.
(10) A motor vehicle of the first division, a motor vehicle of the second division that is a self-contained motor vehicle designed or permanently converted to provide living quarters for recreational, camping, or travel use, with direct walk through to the living quarters from the driver's seat, or a motor vehicle of the second division that is of the van configuration designed for the transportation of not less than 7 nor more than 16 passengers, as defined in Section 1-146 of SB0450 Engrossed - 4 - LRB096 06568 RCE 16652 b the Illinois Vehicle Code, that is used for automobile renting, as defined in the Automobile Renting Occupation and Use Tax Act.
(10) A motor vehicle of the first division, a motor vehicle of the second division that is a self-contained motor vehicle designed or permanently converted to provide living quarters for recreational, camping, or travel use, with direct walk through to the living quarters from the driver's seat, or a motor vehicle of the second division that is of the van configuration designed for the transportation of not less than 7 nor more than 16 passengers, as defined in Section 1-146 of SB0450 Enrolled - 4 - LRB096 06568 RCE 16652 b the Illinois Vehicle Code, that is used for automobile renting, as defined in the Automobile Renting Occupation and Use Tax Act.
Farm machinery and equipment shall include precision farming equipment that is installed or purchased to be installed on farm machinery and equipment including, but not limited to, tractors, harvesters, sprayers, planters, seeders, SB0450 Engrossed - 5 - LRB096 06568 RCE 16652 b or spreaders.
Farm machinery and equipment shall include precision farming equipment that is installed or purchased to be installed on farm machinery and equipment including, but not limited to, tractors, harvesters, sprayers, planters, seeders, SB0450 Enrolled - 5 - LRB096 06568 RCE 16652 b or spreaders.
(13) Proceeds of mandatory service charges separately stated on customers' bills for the purchase and consumption of food and beverages purchased at retail from a retailer, to the extent that the proceeds of the service charge are in fact turned over as tips or as a substitute for tips to the employees who participate directly in preparing, serving, hosting or cleaning up the food or beverage function with SB0450 Engrossed - 6 - LRB096 06568 RCE 16652 b respect to which the service charge is imposed.
(13) Proceeds of mandatory service charges separately stated on customers' bills for the purchase and consumption of food and beverages purchased at retail from a retailer, to the extent that the proceeds of the service charge are in fact turned over as tips or as a substitute for tips to the employees who participate directly in preparing, serving, hosting or cleaning up the food or beverage function with SB0450 Enrolled - 6 - LRB096 06568 RCE 16652 b respect to which the service charge is imposed.
(17) Until July 1, 2003, distillation machinery and equipment, sold as a unit or kit, assembled or installed by the retailer, certified by the user to be used only for the production of ethyl alcohol that will be used for consumption as motor fuel or as a component of motor fuel for the personal SB0450 Engrossed - 7 - LRB096 06568 RCE 16652 b use of the user, and not subject to sale or resale.
(17) Until July 1, 2003, distillation machinery and equipment, sold as a unit or kit, assembled or installed by the retailer, certified by the user to be used only for the production of ethyl alcohol that will be used for consumption as motor fuel or as a component of motor fuel for the personal SB0450 Enrolled - 7 - LRB096 06568 RCE 16652 b use of the user, and not subject to sale or resale.
This item (21) is exempt from the provisions of Section 3-90, and the exemption provided for under this item SB0450 Engrossed - 8 - LRB096 06568 RCE 16652 b (21) applies for all periods beginning May 30, 1995, but no claim for credit or refund is allowed on or after January 1, 2008 for such taxes paid during the period beginning May 30, 2000 and ending on January 1, 2008.
This item (21) is exempt from the provisions of Section 3-90, and the exemption provided for under this item SB0450 Enrolled - 8 - LRB096 06568 RCE 16652 b (21) applies for all periods beginning May 30, 1995, but no claim for credit or refund is allowed on or after January 1, 2008 for such taxes paid during the period beginning May 30, 2000 and ending on January 1, 2008.
If, however, that amount is not refunded to the lessee for any reason, the lessor is liable to pay that amount to the SB0450 Engrossed - 9 - LRB096 06568 RCE 16652 b Department.
If, however, that amount is not refunded to the lessee for any reason, the lessor is liable to pay that amount to the SB0450 Enrolled - 9 - LRB096 06568 RCE 16652 b Department.
(24) Beginning with taxable years ending on or after December 31, 1995 and ending with taxable years ending on or before December 31, 2004, personal property that is donated for disaster relief to be used in a State or federally declared disaster area in Illinois or bordering Illinois by a SB0450 Engrossed - 10 - LRB096 06568 RCE 16652 b 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.
(24) Beginning with taxable years ending on or after December 31, 1995 and ending with taxable years ending on or before December 31, 2004, personal property that is donated for disaster relief to be used in a State or federally declared disaster area in Illinois or bordering Illinois by a SB0450 Enrolled - 10 - LRB096 06568 RCE 16652 b manufacturer or retailer that is registered in this State to a corporation, society, association, foundation, or institution that has been issued a sales tax exemption identification number by the Department that assists victims of the disaster who reside within the declared disaster area.
(27) A motor vehicle, as that term is defined in Section 1-146 of the Illinois Vehicle Code, that is donated to a corporation, limited liability company, society, association, SB0450 Engrossed - 11 - LRB096 06568 RCE 16652 b foundation, or institution that is determined by the Department to be organized and operated exclusively for educational purposes.
(27) A motor vehicle, as that term is defined in Section 1-146 of the Illinois Vehicle Code, that is donated to a corporation, limited liability company, society, association, SB0450 Enrolled - 11 - LRB096 06568 RCE 16652 b foundation, or institution that is determined by the Department to be organized and operated exclusively for educational purposes.
This paragraph does not apply to fundraising events (i) for the benefit of private home instruction or (ii) for which the fundraising entity purchases the personal property sold at the events from another individual or entity that sold the property for the SB0450 Engrossed - 12 - LRB096 06568 RCE 16652 b purpose of resale by the fundraising entity and that profits from the sale to the fundraising entity.
This paragraph does not apply to fundraising events (i) for the benefit of private home instruction or (ii) for which the fundraising entity purchases the personal property sold at the events from another individual or entity that sold the property for the SB0450 Enrolled - 12 - LRB096 06568 RCE 16652 b purpose of resale by the fundraising entity and that profits from the sale to the fundraising entity.
(31) Beginning on the effective date of this amendatory Act of the 92nd General Assembly, computers and communications SB0450 Engrossed - 13 - LRB096 06568 RCE 16652 b equipment utilized for any hospital purpose and equipment used in the diagnosis, analysis, or treatment of hospital patients purchased by a lessor who leases the equipment, under a lease of one year or longer executed or in effect at the time the lessor would otherwise be subject to the tax imposed by this Act, to a hospital that has been issued an active tax exemption identification number by the Department under Section 1g of the Retailers' Occupation Tax Act.
(31) Beginning on the effective date of this amendatory Act of the 92nd General Assembly, computers and communications SB0450 Enrolled - 13 - LRB096 06568 RCE 16652 b equipment utilized for any hospital purpose and equipment used in the diagnosis, analysis, or treatment of hospital patients purchased by a lessor who leases the equipment, under a lease of one year or longer executed or in effect at the time the lessor would otherwise be subject to the tax imposed by this Act, to a hospital that has been issued an active tax exemption identification number by the Department under Section 1g of the Retailers' Occupation Tax Act.
(32) Beginning on the effective date of this amendatory Act of the 92nd General Assembly, personal property purchased by a lessor who leases the property, under a lease of one year or SB0450 Engrossed - 14 - LRB096 06568 RCE 16652 b longer executed or in effect at the time the lessor would otherwise be subject to the tax imposed by this Act, to a governmental body that has been issued an active sales tax exemption identification number by the Department under Section 1g of the Retailers' Occupation Tax Act.
(32) Beginning on the effective date of this amendatory Act of the 92nd General Assembly, personal property purchased by a lessor who leases the property, under a lease of one year or SB0450 Enrolled - 14 - LRB096 06568 RCE 16652 b longer executed or in effect at the time the lessor would otherwise be subject to the tax imposed by this Act, to a governmental body that has been issued an active sales tax exemption identification number by the Department under Section 1g of the Retailers' Occupation Tax Act.
Beginning on July 1, 2004 and through June 30, 2005, the use in this State of SB0450 Engrossed - 15 - LRB096 06568 RCE 16652 b motor vehicles of the second division:
Beginning on July 1, 2004 and through June 30, 2005, the use in this State of SB0450 Enrolled - 15 - LRB096 06568 RCE 16652 b motor vehicles of the second division:
(35) Materials, replacement parts, and equipment purchased for use directly upon or for the modification, completion, replacement, repair, or maintenance of aircraft, aircraft power plants, or aircraft accessories.
(35) Beginning January 1, 2010, materials, parts, equipment, components, and furnishings incorporated into or upon an aircraft as part of the modification, refurbishment, completion, replacement, repair, or maintenance of the aircraft.
This exemption includes consumable supplies used in the modification, refurbishment, completion, replacement, SB0450 Enrolled - 16 - LRB096 06568 RCE 16652 b repair, and maintenance of aircraft, but excludes any materials, parts, equipment, components, and consumable supplies used in the modification, replacement, repair, and maintenance of aircraft engines or power plants, whether such engines or power plants are installed or uninstalled upon any such aircraft.
"Consumable supplies" include, but are not limited to, adhesive, tape, sandpaper, general purpose lubricants, cleaning solution, latex gloves, and protective films.
This exemption applies only to those organizations that (i) hold an Air Agency Certificate and are empowered to operate an approved repair station by the Federal Aviation Administration, (ii) have a Class IV Rating, and (iii) conduct operations in accordance with Part 145 of the Federal Aviation Regulations.
The exemption does not include aircraft operated by a commercial air carrier providing scheduled passenger air service pursuant to authority issued under Part 121 or Part 129 of the Federal Aviation Regulations.
8-21-08.) SB0450 Engrossed - 16 - LRB096 06568 RCE 16652 b Section 10.
8-21-08.) Section 10.
(1) Personal property purchased from a corporation, society, association, foundation, institution, or organization, other than a limited liability company, that is organized and operated as a not-for-profit service enterprise for the benefit of persons 65 years of age or older if the personal property was not purchased by the enterprise for the purpose of resale by the enterprise.
SB0450 Enrolled - 17 - LRB096 06568 RCE 16652 b (1) Personal property purchased from a corporation, society, association, foundation, institution, or organization, other than a limited liability company, that is organized and operated as a not-for-profit service enterprise for the benefit of persons 65 years of age or older if the personal property was not purchased by the enterprise for the purpose of resale by the enterprise.
These organizations include, but are not limited to, music and dramatic arts organizations such as symphony orchestras and theatrical groups, arts and cultural service SB0450 Engrossed - 17 - LRB096 06568 RCE 16652 b organizations, local arts councils, visual arts organizations, and media arts organizations.
These organizations include, but are not limited to, music and dramatic arts organizations such as symphony orchestras and theatrical groups, arts and cultural service organizations, local arts councils, visual arts organizations, and media arts organizations.
(4) Legal tender, currency, medallions, or gold or silver coinage issued by the State of Illinois, the government of the United States of America, or the government of any foreign country, and bullion.
(4) Legal tender, currency, medallions, or gold or silver SB0450 Enrolled - 18 - LRB096 06568 RCE 16652 b coinage issued by the State of Illinois, the government of the United States of America, or the government of any foreign country, and bullion.
(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 SB0450 Engrossed - 18 - LRB096 06568 RCE 16652 b replacement parts for the machinery and equipment, including machinery and equipment purchased for lease, and including implements of husbandry defined in Section 1-130 of the Illinois Vehicle Code, farm machinery and agricultural chemical and fertilizer spreaders, and nurse wagons required to be registered under Section 3-809 of the Illinois Vehicle Code, but excluding other motor vehicles required to be registered under the Illinois Vehicle Code.
(7) Farm machinery and equipment, both new and used, including that manufactured on special order, certified by the purchaser to be used primarily for production agriculture or State or federal agricultural programs, including individual replacement parts for the machinery and equipment, including machinery and equipment purchased for lease, and including implements of husbandry defined in Section 1-130 of the Illinois Vehicle Code, farm machinery and agricultural 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 SB0450 Enrolled - 19 - LRB096 06568 RCE 16652 b under the Illinois Vehicle Code.
Farm machinery and equipment also includes computers, sensors, software, and related equipment used primarily in the computer-assisted operation of production agriculture SB0450 Engrossed - 19 - LRB096 06568 RCE 16652 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 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.
(8) Fuel and petroleum products sold to or used by an air common carrier, certified by the carrier to be used for consumption, shipment, or storage in the conduct of its business as an air common carrier, for a flight destined for or returning from a location or locations outside the United States without regard to previous or subsequent domestic stopovers.
(8) Fuel and petroleum products sold to or used by an air common carrier, certified by the carrier to be used for SB0450 Enrolled - 20 - LRB096 06568 RCE 16652 b consumption, shipment, or storage in the conduct of its business as an air common carrier, for a flight destined for or returning from a location or locations outside the United States without regard to previous or subsequent domestic stopovers.
(10) Until July 1, 2003, oil field exploration, drilling, and production equipment, including (i) rigs and parts of rigs, rotary rigs, cable tool rigs, and workover rigs, (ii) pipe and tubular goods, including casing and drill strings, (iii) pumps and pump-jack units, (iv) storage tanks and flow lines, (v) any SB0450 Engrossed - 20 - LRB096 06568 RCE 16652 b individual replacement part for oil field exploration, drilling, and production equipment, and (vi) machinery and equipment purchased for lease;
(10) Until July 1, 2003, oil field exploration, drilling, and production equipment, including (i) rigs and parts of rigs, rotary rigs, cable tool rigs, and workover rigs, (ii) pipe and tubular goods, including casing and drill strings, (iii) pumps and pump-jack units, (iv) storage tanks and flow lines, (v) any individual replacement part for oil field exploration, drilling, and production equipment, and (vi) machinery and equipment purchased for lease;
(11) Proceeds from the sale of photoprocessing machinery and equipment, including repair and replacement parts, both new and used, including that manufactured on special order, certified by the purchaser to be used primarily for photoprocessing, and including photoprocessing machinery and equipment purchased for lease.
(11) Proceeds from the sale of photoprocessing machinery and equipment, including repair and replacement parts, both new and used, including that manufactured on special order, SB0450 Enrolled - 21 - LRB096 06568 RCE 16652 b certified by the purchaser to be used primarily for photoprocessing, and including photoprocessing machinery and equipment purchased for lease.
This item (14) is exempt from the provisions of Section 3-75, and the exemption provided for under this item (14) applies for all periods beginning May 30, 1995, but no SB0450 Engrossed - 21 - LRB096 06568 RCE 16652 b claim for credit or refund is allowed on or after the effective date of this amendatory Act of the 95th General Assembly for such taxes paid during the period beginning May 30, 2000 and ending on the effective date of this amendatory Act of the 95th General Assembly.
This item (14) is exempt from the provisions of Section 3-75, and the exemption provided for under this item (14) applies for all periods beginning May 30, 1995, but no claim for credit or refund is allowed on or after the effective date of this amendatory Act of the 95th General Assembly for such taxes paid during the period beginning May 30, 2000 and ending on the effective date of this amendatory Act of the 95th General Assembly.
(15) Computers and communications equipment utilized for any hospital purpose and equipment used in the diagnosis, analysis, or treatment of hospital patients purchased by a lessor who leases the equipment, under a lease of one year or longer executed or in effect at the time the lessor would otherwise be subject to the tax imposed by this Act, to a hospital that has been issued an active tax exemption identification number by the Department under Section 1g of the Retailers' Occupation Tax Act.
(15) Computers and communications equipment utilized for any hospital purpose and equipment used in the diagnosis, SB0450 Enrolled - 22 - LRB096 06568 RCE 16652 b analysis, or treatment of hospital patients purchased by a lessor who leases the equipment, under a lease of one year or longer executed or in effect at the time the lessor would otherwise be subject to the tax imposed by this Act, to a hospital that has been issued an active tax exemption identification number by the Department under Section 1g of the Retailers' Occupation Tax Act.
If, however, that amount is not refunded to the lessee for any reason, the lessor is SB0450 Engrossed - 22 - LRB096 06568 RCE 16652 b liable to pay that amount to the Department.
If, however, that amount is not refunded to the lessee for any reason, the lessor is liable to pay that amount to the Department.
(16) Personal property purchased by a lessor who leases the property, under a lease of one year or longer executed or in effect at the time the lessor would otherwise be subject to the tax imposed by this Act, to a governmental body that has been issued an active tax exemption identification number by the Department under Section 1g of the Retailers' Occupation Tax Act.
(16) Personal property purchased by a lessor who leases the property, under a lease of one year or longer executed or in effect at the time the lessor would otherwise be subject to the tax imposed by this Act, to a governmental body that has been issued an active tax exemption identification number by the Department under Section 1g of the Retailers' Occupation Tax SB0450 Enrolled - 23 - LRB096 06568 RCE 16652 b Act.
(17) Beginning with taxable years ending on or after December 31, 1995 and ending with taxable years ending on or before December 31, 2004, personal property that is donated for disaster relief to be used in a State or federally declared disaster area in Illinois or bordering Illinois by a SB0450 Engrossed - 23 - LRB096 06568 RCE 16652 b 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.
(17) Beginning with taxable years ending on or after December 31, 1995 and ending with taxable years ending on or before December 31, 2004, personal property that is donated for disaster relief to be used in a State or federally declared disaster area in Illinois or bordering Illinois by a manufacturer or retailer that is registered in this State to a corporation, society, association, foundation, or institution that has been issued a sales tax exemption identification number by the Department that assists victims of the disaster who reside within the declared disaster area.
(18) Beginning with taxable years ending on or after December 31, 1995 and ending with taxable years ending on or before December 31, 2004, personal property that is used in the performance of infrastructure repairs in this State, including but not limited to municipal roads and streets, access roads, bridges, sidewalks, waste disposal systems, water and sewer line extensions, water distribution and purification facilities, storm water drainage and retention facilities, and sewage treatment facilities, resulting from a State or federally declared disaster in Illinois or bordering Illinois when such repairs are initiated on facilities located in the declared disaster area within 6 months after the disaster.
(18) Beginning with taxable years ending on or after December 31, 1995 and ending with taxable years ending on or SB0450 Enrolled - 24 - LRB096 06568 RCE 16652 b before December 31, 2004, personal property that is used in the performance of infrastructure repairs in this State, including but not limited to municipal roads and streets, access roads, bridges, sidewalks, waste disposal systems, water and sewer line extensions, water distribution and purification facilities, storm water drainage and retention facilities, and sewage treatment facilities, resulting from a State or federally declared disaster in Illinois or bordering Illinois when such repairs are initiated on facilities located in the declared disaster area within 6 months after the disaster.
(20) A motor vehicle, as that term is defined in Section 1-146 of the Illinois Vehicle Code, that is donated to a corporation, limited liability company, society, association, SB0450 Engrossed - 24 - LRB096 06568 RCE 16652 b 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 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.
For purposes of this exemption, "a corporation, limited liability company, society, association, foundation, or institution organized and operated exclusively for educational purposes" means all tax-supported public schools, private schools that offer systematic instruction in useful branches of learning by methods common to public schools and that compare favorably in their scope and intensity with the course of study presented in tax-supported schools, and vocational or technical schools or institutes organized and operated exclusively to provide a course of study of not less than 6 weeks duration and designed to prepare individuals to follow a trade or to pursue a manual, technical, mechanical, industrial, business, or commercial occupation.
For purposes of this exemption, "a corporation, limited liability company, society, association, foundation, or institution organized and operated exclusively for educational purposes" means all tax-supported public schools, private schools that offer systematic instruction in useful SB0450 Enrolled - 25 - LRB096 06568 RCE 16652 b branches of learning by methods common to public schools and that compare favorably in their scope and intensity with the course of study presented in tax-supported schools, and vocational or technical schools or institutes organized and operated exclusively to provide a course of study of not less than 6 weeks duration and designed to prepare individuals to follow a trade or to pursue a manual, technical, mechanical, industrial, business, or commercial occupation.
This paragraph does not apply to fundraising events (i) for the benefit of private home instruction or (ii) for which the fundraising entity purchases the personal property sold at the events from another individual or entity that sold the property for the SB0450 Engrossed - 25 - LRB096 06568 RCE 16652 b purpose of resale by the fundraising entity and that profits from the sale to the fundraising entity.
This paragraph does not apply to fundraising events (i) for the benefit of private home instruction or (ii) for which the fundraising entity purchases the personal property sold at the events from another individual or entity that sold the property for the purpose of resale by the fundraising entity and that profits from the sale to the fundraising entity.
Beginning January 1, 2002 and through June 30, 2003, machines and parts for machines used in commercial, coin-operated amusement and vending business if a use or occupation tax is paid on the gross receipts derived from the use of the commercial, coin-operated amusement and vending machines.
Beginning SB0450 Enrolled - 26 - LRB096 06568 RCE 16652 b January 1, 2002 and through June 30, 2003, machines and parts for machines used in commercial, coin-operated amusement and vending business if a use or occupation tax is paid on the gross receipts derived from the use of the commercial, coin-operated amusement and vending machines.
(24) Beginning on the effective date of this amendatory Act of the 92nd General Assembly, computers and communications SB0450 Engrossed - 26 - LRB096 06568 RCE 16652 b equipment utilized for any hospital purpose and equipment used in the diagnosis, analysis, or treatment of hospital patients purchased by a lessor who leases the equipment, under a lease of one year or longer executed or in effect at the time the lessor would otherwise be subject to the tax imposed by this Act, to a hospital that has been issued an active tax exemption identification number by the Department under Section 1g of the Retailers' Occupation Tax Act.
(24) Beginning on the effective date of this amendatory Act of the 92nd General Assembly, computers and communications equipment utilized for any hospital purpose and equipment used in the diagnosis, analysis, or treatment of hospital patients purchased by a lessor who leases the equipment, under a lease of one year or longer executed or in effect at the time the lessor would otherwise be subject to the tax imposed by this Act, to a hospital that has been issued an active tax exemption identification number by the Department under Section 1g of the SB0450 Enrolled - 27 - LRB096 06568 RCE 16652 b Retailers' Occupation Tax Act.
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(25) Beginning on the effective date of this amendatory Act of the 92nd General Assembly, personal property purchased by a lessor who leases the property, under a lease of one year or longer executed or in effect at the time the lessor would SB0450 Engrossed - 27 - LRB096 06568 RCE 16652 b otherwise be subject to the tax imposed by this Act, to a governmental body that has been issued an active tax exemption identification number by the Department under Section 1g of the Retailers' Occupation Tax Act.
(25) Beginning on the effective date of this amendatory Act of the 92nd General Assembly, personal property purchased by a lessor who leases the property, under a lease of one year or longer executed or in effect at the time the lessor would otherwise be subject to the tax imposed by this Act, to a governmental body that has been issued an active tax exemption identification number by the Department under Section 1g of the Retailers' Occupation Tax Act.
If the property is leased in a manner that does not qualify for this exemption or is used in any other nonexempt manner, the lessor shall be liable for the tax imposed under this Act or the Use Tax Act, as the case may be, based on the fair market value of the property at the time the nonqualifying use occurs.
If the property is leased in a manner that does not qualify for this exemption or is used in any other nonexempt manner, the lessor shall be liable for the tax imposed under this Act or the Use Tax Act, as the case may SB0450 Enrolled - 28 - LRB096 06568 RCE 16652 b be, based on the fair market value of the property at the time the nonqualifying use occurs.
(27) Materials, replacement parts, and equipment purchased SB0450 Engrossed - 28 - LRB096 06568 RCE 16652 b for use directly upon or for the modification, completion, replacement, repair, or maintenance of aircraft, aircraft power plants, or aircraft accessories.
(27) Beginning January 1, 2010, materials, parts, equipment, components, and furnishings incorporated into or upon an aircraft as part of the modification, refurbishment, completion, replacement, repair, or maintenance of the aircraft.
This exemption includes consumable supplies used in the modification, refurbishment, completion, replacement, repair, and maintenance of aircraft, but excludes any materials, parts, equipment, components, and consumable SB0450 Enrolled - 29 - LRB096 06568 RCE 16652 b supplies used in the modification, replacement, repair, and maintenance of aircraft engines or power plants, whether such engines or power plants are installed or uninstalled upon any such aircraft.
"Consumable supplies" include, but are not limited to, adhesive, tape, sandpaper, general purpose lubricants, cleaning solution, latex gloves, and protective films.
This exemption applies only to those organizations that (i) hold an Air Agency Certificate and are empowered to operate an approved repair station by the Federal Aviation Administration, (ii) have a Class IV Rating, and (iii) conduct operations in accordance with Part 145 of the Federal Aviation Regulations.
The exemption does not include aircraft operated by a commercial air carrier providing scheduled passenger air service pursuant to authority issued under Part 121 or Part 129 of the Federal Aviation Regulations.
(1) Personal property sold by a corporation, society, association, foundation, institution, or organization, other than a limited liability company, that is organized and operated as a not-for-profit service enterprise for the benefit of persons 65 years of age or older if the personal property was not purchased by the enterprise for the purpose of resale by the enterprise.
(1) Personal property sold by a corporation, society, association, foundation, institution, or organization, other SB0450 Enrolled - 30 - LRB096 06568 RCE 16652 b than a limited liability company, that is organized and operated as a not-for-profit service enterprise for the benefit of persons 65 years of age or older if the personal property was not purchased by the enterprise for the purpose of resale by the enterprise.
(3) Personal property purchased by any not-for-profit arts or cultural organization that establishes, by proof required by the Department by rule, that it has received an exemption under Section 501(c)(3) of the Internal Revenue Code and that is SB0450 Engrossed - 29 - LRB096 06568 RCE 16652 b organized and operated primarily for the presentation or support of arts or cultural programming, activities, or services.
(3) Personal property purchased by any not-for-profit arts or cultural organization that establishes, by proof required by the Department by rule, that it has received an exemption under Section 501(c)(3) of the Internal Revenue Code and that is organized and operated primarily for the presentation or support of arts or cultural programming, activities, or services.
(4) Legal tender, currency, medallions, or gold or silver coinage issued by the State of Illinois, the government of the United States of America, or the government of any foreign country, and bullion.
(4) Legal tender, currency, medallions, or gold or silver coinage issued by the State of Illinois, the government of the United States of America, or the government of any foreign SB0450 Enrolled - 31 - LRB096 06568 RCE 16652 b country, and bullion.
(6) Personal property sold by a teacher-sponsored student organization affiliated with an elementary or secondary school SB0450 Engrossed - 30 - LRB096 06568 RCE 16652 b located in Illinois.
(6) Personal property sold by a teacher-sponsored student organization affiliated with an elementary or secondary school located in Illinois.
Horticultural polyhouses or hoop houses used for propagating, growing, or overwintering plants shall be considered farm machinery and equipment under this item (7).
Horticultural polyhouses or hoop houses used for propagating, growing, or overwintering SB0450 Enrolled - 32 - LRB096 06568 RCE 16652 b plants shall be considered farm machinery and equipment under this item (7).
Precision farming equipment includes, but is not limited to, soil testing sensors, computers, monitors, SB0450 Engrossed - 31 - LRB096 06568 RCE 16652 b software, global positioning and mapping systems, and other such equipment.
Precision farming equipment includes, but is not limited to, soil testing sensors, computers, monitors, software, global positioning and mapping systems, and other such equipment.
(8) Fuel and petroleum products sold to or used by an air common carrier, certified by the carrier to be used for consumption, shipment, or storage in the conduct of its business as an air common carrier, for a flight destined for or returning from a location or locations outside the United States without regard to previous or subsequent domestic stopovers.
(8) Fuel and petroleum products sold to or used by an air common carrier, certified by the carrier to be used for consumption, shipment, or storage in the conduct of its business as an air common carrier, for a flight destined for or SB0450 Enrolled - 33 - LRB096 06568 RCE 16652 b returning from a location or locations outside the United States without regard to previous or subsequent domestic stopovers.
(10) Until July 1, 2003, oil field exploration, drilling, SB0450 Engrossed - 32 - LRB096 06568 RCE 16652 b and production equipment, including (i) rigs and parts of rigs, rotary rigs, cable tool rigs, and workover rigs, (ii) pipe and tubular goods, including casing and drill strings, (iii) pumps and pump-jack units, (iv) storage tanks and flow lines, (v) any individual replacement part for oil field exploration, drilling, and production equipment, and (vi) machinery and equipment purchased for lease;
(10) Until July 1, 2003, oil field exploration, drilling, and production equipment, including (i) rigs and parts of rigs, rotary rigs, cable tool rigs, and workover rigs, (ii) pipe and tubular goods, including casing and drill strings, (iii) pumps and pump-jack units, (iv) storage tanks and flow lines, (v) any individual replacement part for oil field exploration, drilling, and production equipment, and (vi) machinery and equipment purchased for lease;
(12) Until July 1, 2003, coal exploration, mining, offhighway hauling, processing, maintenance, and reclamation equipment, including replacement parts and equipment, and including equipment purchased for lease, but excluding motor vehicles required to be registered under the Illinois Vehicle Code.
(12) Until July 1, 2003, coal exploration, mining, SB0450 Enrolled - 34 - LRB096 06568 RCE 16652 b offhighway hauling, processing, maintenance, and reclamation equipment, including replacement parts and equipment, and including equipment purchased for lease, but excluding motor vehicles required to be registered under the Illinois Vehicle Code.
(13) Beginning January 1, 1992 and through June 30, 2011, 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 non-prescription medicines, drugs, medical appliances, and insulin, urine testing materials, syringes, and needles used by diabetics, for human SB0450 Engrossed - 33 - LRB096 06568 RCE 16652 b 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.
(13) Beginning January 1, 1992 and through June 30, 2011, 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 non-prescription medicines, drugs, medical appliances, and insulin, urine testing materials, syringes, and needles used by diabetics, for human use, when purchased for use by a person receiving medical assistance under Article 5 of the Illinois Public Aid Code who resides in a licensed long-term care facility, as defined in the Nursing Home Care Act.
This item (15) is exempt from the provisions of Section 3-55, and the exemption provided for under this item (15) applies for all periods beginning May 30, 1995, but no claim for credit or refund is allowed on or after January 1, 2008 (the effective date of Public Act 95-88) for such taxes paid during the period beginning May 30, 2000 and ending on January 1, 2008 (the effective date of Public Act 95-88).
This item (15) is exempt from the provisions of Section 3-55, and the exemption provided for under this item (15) applies for all periods beginning May 30, 1995, but no SB0450 Enrolled - 35 - LRB096 06568 RCE 16652 b claim for credit or refund is allowed on or after January 1, 2008 (the effective date of Public Act 95-88) for such taxes paid during the period beginning May 30, 2000 and ending on January 1, 2008 (the effective date of Public Act 95-88).
SB0450 Engrossed - 34 - LRB096 06568 RCE 16652 b (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 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 Tax Act.
(18) Beginning with taxable years ending on or after December 31, 1995 and ending with taxable years ending on or before December 31, 2004, personal property that is donated for disaster relief to be used in a State or federally declared disaster area in Illinois or bordering Illinois by a manufacturer or retailer that is registered in this State to a corporation, society, association, foundation, or institution that has been issued a sales tax exemption identification number by the Department that assists victims of the disaster who reside within the declared disaster area.
(18) Beginning with taxable years ending on or after December 31, 1995 and ending with taxable years ending on or before December 31, 2004, personal property that is donated for disaster relief to be used in a State or federally declared disaster area in Illinois or bordering Illinois by a manufacturer or retailer that is registered in this State to a corporation, society, association, foundation, or institution that has been issued a sales tax exemption identification SB0450 Enrolled - 36 - LRB096 06568 RCE 16652 b number by the Department that assists victims of the disaster who reside within the declared disaster area.
(19) Beginning with taxable years ending on or after December 31, 1995 and ending with taxable years ending on or before December 31, 2004, personal property that is used in the performance of infrastructure repairs in this State, including but not limited to municipal roads and streets, access roads, bridges, sidewalks, waste disposal systems, water and sewer line extensions, water distribution and purification facilities, storm water drainage and retention facilities, and sewage treatment facilities, resulting from a State or federally declared disaster in Illinois or bordering Illinois SB0450 Engrossed - 35 - LRB096 06568 RCE 16652 b when such repairs are initiated on facilities located in the declared disaster area within 6 months after the disaster.
(19) Beginning with taxable years ending on or after December 31, 1995 and ending with taxable years ending on or before December 31, 2004, personal property that is used in the performance of infrastructure repairs in this State, including but not limited to municipal roads and streets, access roads, bridges, sidewalks, waste disposal systems, water and sewer line extensions, water distribution and purification facilities, storm water drainage and retention facilities, and sewage treatment facilities, resulting from a State or federally declared disaster in Illinois or bordering Illinois when such repairs are initiated on facilities located in the declared disaster area within 6 months after the disaster.
For purposes of this exemption, "a corporation, limited liability company, society, association, foundation, or institution organized and operated exclusively for educational purposes" means all tax-supported public schools, private schools that offer systematic instruction in useful branches of learning by methods common to public schools and that compare favorably in their scope and intensity with the course of study presented in tax-supported schools, and vocational or technical schools or institutes organized and operated exclusively to provide a course of study of not less 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, SB0450 Enrolled - 37 - LRB096 06568 RCE 16652 b limited liability company, society, association, foundation, or institution organized and operated exclusively for educational purposes" means all tax-supported public schools, private schools that offer systematic instruction in useful branches of learning by methods common to public schools and that compare favorably in their scope and intensity with the course of study presented in tax-supported schools, and vocational or technical schools or institutes organized and operated exclusively to provide a course of study of not less than 6 weeks duration and designed to prepare individuals to follow a trade or to pursue a manual, technical, mechanical, industrial, business, or commercial occupation.
SB0450 Engrossed - 36 - LRB096 06568 RCE 16652 b (22) Beginning January 1, 2000, personal property, including food, purchased through fundraising events for the benefit of a public or private elementary or secondary school, a group of those schools, or one or more school districts if the events are sponsored by an entity recognized by the school district that consists primarily of volunteers and includes parents and teachers of the school children.
(22) Beginning January 1, 2000, personal property, including food, purchased through fundraising events for the benefit of a public or private elementary or secondary school, a group of those schools, or one or more school districts if the events are sponsored by an entity recognized by the school district that consists primarily of volunteers and includes parents and teachers of the school children.
(23) 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 items, and replacement parts for these machines.
SB0450 Enrolled - 38 - LRB096 06568 RCE 16652 b (23) 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 items, and replacement parts for these machines.
(24) Beginning on the effective date of this amendatory Act of the 92nd General Assembly, computers and communications SB0450 Engrossed - 37 - LRB096 06568 RCE 16652 b 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 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.
(25) Beginning on the effective date of this amendatory Act of the 92nd General Assembly, 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 Tax Act.
(25) Beginning on the effective date of this amendatory Act of the 92nd General Assembly, 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 SB0450 Enrolled - 39 - LRB096 06568 RCE 16652 b Retailers' Occupation Tax Act.
(26) Beginning on January 1, 2002 and through June 30, 2011, tangible personal property purchased from an Illinois retailer by a taxpayer engaged in centralized purchasing activities in Illinois who will, upon receipt of the property in Illinois, temporarily store the property in Illinois (i) for the purpose of subsequently transporting it outside this State for use or consumption thereafter solely outside this State or (ii) for the purpose of being processed, fabricated, or manufactured into, attached to, or incorporated into other tangible personal property to be transported outside this State SB0450 Engrossed - 38 - LRB096 06568 RCE 16652 b and thereafter used or consumed solely outside this State.
(26) Beginning on January 1, 2002 and through June 30, 2011, tangible personal property purchased from an Illinois retailer by a taxpayer engaged in centralized purchasing activities in Illinois who will, upon receipt of the property in Illinois, temporarily store the property in Illinois (i) for the purpose of subsequently transporting it outside this State for use or consumption thereafter solely outside this State or (ii) for the purpose of being processed, fabricated, or manufactured into, attached to, or incorporated into other tangible personal property to be transported outside this State and thereafter used or consumed solely outside this State.
(27) Beginning January 1, 2008, tangible personal property used in the construction or maintenance of a community water supply, as defined under Section 3.145 of the Environmental Protection Act, that is operated by a not-for-profit corporation that holds a valid water supply permit issued under Title IV of the Environmental Protection Act.
(27) Beginning January 1, 2008, tangible personal property SB0450 Enrolled - 40 - LRB096 06568 RCE 16652 b used in the construction or maintenance of a community water supply, as defined under Section 3.145 of the Environmental Protection Act, that is operated by a not-for-profit corporation that holds a valid water supply permit issued under Title IV of the Environmental Protection Act.
(28) Materials, replacement parts, and equipment purchased for use directly upon or for the modification, completion, replacement, repair, or maintenance of aircraft, aircraft power plants, or aircraft accessories.
(28) Beginning January 1, 2010, materials, parts, equipment, components, and furnishings incorporated into or upon an aircraft as part of the modification, refurbishment, completion, replacement, repair, or maintenance of the aircraft.
This exemption includes consumable supplies used in the modification, refurbishment, completion, replacement, repair, and maintenance of aircraft, but excludes any materials, parts, equipment, components, and consumable supplies used in the modification, replacement, repair, and maintenance of aircraft engines or power plants, whether such engines or power plants are installed or uninstalled upon any such aircraft.
"Consumable supplies" include, but are not limited to, adhesive, tape, sandpaper, general purpose lubricants, cleaning solution, latex gloves, and protective films.
This exemption applies only to those organizations that (i) hold an Air Agency Certificate and are empowered to operate an approved repair station by the Federal Aviation Administration, (ii) have a Class IV Rating, and (iii) conduct operations in accordance with Part 145 of the Federal Aviation Regulations.
The exemption does not include aircraft operated SB0450 Enrolled - 41 - LRB096 06568 RCE 16652 b by a commercial air carrier providing scheduled passenger air service pursuant to authority issued under Part 121 or Part 129 of the Federal Aviation Regulations.
8-21-08.) SB0450 Engrossed - 39 - LRB096 06568 RCE 16652 b Section 20.
8-21-08.) Section 20.
Horticultural polyhouses or hoop houses used for propagating, growing, or overwintering plants shall be considered farm machinery and equipment under this item (2).
Horticultural polyhouses or SB0450 Enrolled - 42 - LRB096 06568 RCE 16652 b hoop houses used for propagating, growing, or overwintering plants shall be considered farm machinery and equipment under this item (2).
Agricultural chemical tender tanks and dry boxes shall include units sold separately from a motor vehicle required to be licensed and units sold mounted on a motor SB0450 Engrossed - 40 - LRB096 06568 RCE 16652 b vehicle required to be licensed, if the selling price of the tender is separately stated.
Agricultural chemical tender tanks and dry boxes shall include units sold separately from a motor vehicle required to be licensed and units sold mounted on a motor vehicle required to be licensed, if the selling price of the tender is separately stated.
(3) Until July 1, 2003, distillation machinery and equipment, sold as a unit or kit, assembled or installed by the retailer, certified by the user to be used only for the production of ethyl alcohol that will be used for consumption as motor fuel or as a component of motor fuel for the personal use of the user, and not subject to sale or resale.
(3) Until July 1, 2003, distillation machinery and equipment, sold as a unit or kit, assembled or installed by the retailer, certified by the user to be used only for the SB0450 Enrolled - 43 - LRB096 06568 RCE 16652 b production of ethyl alcohol that will be used for consumption as motor fuel or as a component of motor fuel for the personal use of the user, and not subject to sale or resale.
(4) Until July 1, 2003 and beginning again September 1, 2004, graphic arts machinery and equipment, including repair SB0450 Engrossed - 41 - LRB096 06568 RCE 16652 b and replacement parts, both new and used, and including that manufactured on special order or purchased for lease, certified by the purchaser to be used primarily for graphic arts production.
(4) Until July 1, 2003 and beginning again September 1, 2004, graphic arts machinery and equipment, including repair and replacement parts, both new and used, and including that manufactured on special order or purchased for lease, certified by the purchaser to be used primarily for graphic arts production.
(6) Personal property sold by a teacher-sponsored student organization affiliated with an elementary or secondary school located in Illinois.
(6) Personal property sold by a teacher-sponsored student organization affiliated with an elementary or secondary school SB0450 Enrolled - 44 - LRB096 06568 RCE 16652 b located in Illinois.
(8) Personal property sold to an Illinois county fair SB0450 Engrossed - 42 - LRB096 06568 RCE 16652 b association for use in conducting, operating, or promoting the county fair.
(8) Personal property sold to an Illinois county fair association for use in conducting, operating, or promoting the county fair.
(10) Personal property sold by a corporation, society, association, foundation, institution, or organization, other than a limited liability company, that is organized and operated as a not-for-profit service enterprise for the benefit of persons 65 years of age or older if the personal property was not purchased by the enterprise for the purpose of resale by the enterprise.
(10) Personal property sold by a corporation, society, association, foundation, institution, or organization, other than a limited liability company, that is organized and operated as a not-for-profit service enterprise for the benefit SB0450 Enrolled - 45 - LRB096 06568 RCE 16652 b of persons 65 years of age or older if the personal property was not purchased by the enterprise for the purpose of resale by the enterprise.
(11) Personal property sold to a governmental body, to a corporation, society, association, foundation, or institution SB0450 Engrossed - 43 - LRB096 06568 RCE 16652 b 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.
(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.
(12-5) On and after July 1, 2003 and through June 30, 2004, motor vehicles of the second division with a gross vehicle weight in excess of 8,000 pounds that are subject to the commercial distribution fee imposed under Section 3-815.1 of the Illinois Vehicle Code.
SB0450 Enrolled - 46 - LRB096 06568 RCE 16652 b (12-5) On and after July 1, 2003 and through June 30, 2004, motor vehicles of the second division with a gross vehicle weight in excess of 8,000 pounds that are subject to the commercial distribution fee imposed under Section 3-815.1 of the Illinois Vehicle Code.
Beginning on July 1, 2004 and SB0450 Engrossed - 44 - LRB096 06568 RCE 16652 b through June 30, 2005, the use in this State of motor vehicles of the second division:
Beginning on July 1, 2004 and through June 30, 2005, the use in this State of motor vehicles of the second division:
(14) Machinery and equipment that will be used by the purchaser, or a lessee of the purchaser, primarily in the process of manufacturing or assembling tangible personal property for wholesale or retail sale or lease, whether the sale or lease is made directly by the manufacturer or by some other person, whether the materials used in the process are SB0450 Engrossed - 45 - LRB096 06568 RCE 16652 b owned by the manufacturer or some other person, or whether the sale or lease is made apart from or as an incident to the seller's engaging in the service occupation of producing machines, tools, dies, jigs, patterns, gauges, or other similar items of no commercial value on special order for a particular purchaser.
(14) Machinery and equipment that will be used by the SB0450 Enrolled - 47 - LRB096 06568 RCE 16652 b purchaser, or a lessee of the purchaser, primarily in the process of manufacturing or assembling tangible personal property for wholesale or retail sale or lease, whether the sale or lease is made directly by the manufacturer or by some other person, whether the materials used in the process are owned by the manufacturer or some other person, or whether the sale or lease is made apart from or as an incident to the seller's engaging in the service occupation of producing machines, tools, dies, jigs, patterns, gauges, or other similar items of no commercial value on special order for a particular purchaser.
(17) Tangible personal property sold to a common carrier by rail or motor that receives the physical possession of the 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 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 SB0450 Enrolled - 48 - LRB096 06568 RCE 16652 b showing the seller of the property as the shipper or consignor of the property to a destination outside Illinois, for use outside Illinois.
(18) Legal tender, currency, medallions, or gold or silver coinage issued by the State of Illinois, the government of the SB0450 Engrossed - 46 - LRB096 06568 RCE 16652 b United States of America, or the government of any foreign country, and bullion.
(18) Legal tender, currency, medallions, or gold or silver coinage issued by the State of Illinois, the government of the United States of America, or the government of any foreign country, and bullion.
(21) Until July 1, 2003, coal exploration, mining, offhighway hauling, processing, maintenance, and reclamation equipment, including replacement parts and equipment, and including equipment purchased for lease, but excluding motor vehicles required to be registered under the Illinois Vehicle Code.
(21) Until July 1, 2003, coal exploration, mining, offhighway hauling, processing, maintenance, and reclamation equipment, including replacement parts and equipment, and including equipment purchased for lease, but excluding motor vehicles required to be registered under the Illinois Vehicle SB0450 Enrolled - 49 - LRB096 06568 RCE 16652 b Code.
(22) Fuel and petroleum products sold to or used by an air carrier, certified by the carrier to be used for consumption, shipment, or storage in the conduct of its business as an air common carrier, for a flight destined for or returning from a SB0450 Engrossed - 47 - LRB096 06568 RCE 16652 b location or locations outside the United States without regard to previous or subsequent domestic stopovers.
(22) Fuel and petroleum products sold to or used by an air carrier, certified by the carrier to be used for consumption, shipment, or storage in the conduct of its business as an air common carrier, for a flight destined for or returning from a location or locations outside the United States without regard to previous or subsequent domestic stopovers.
The issuance of the drive-away permit or having the out-of-state registration plates to be transferred is prima facie evidence that the motor vehicle will not be titled in this State.
The issuance of the drive-away permit or having the SB0450 Enrolled - 50 - LRB096 06568 RCE 16652 b out-of-state registration plates to be transferred is prima facie evidence that the motor vehicle will not be titled in this State.
(25-5) The exemption under item (25) does not apply if the state in which the motor vehicle will be titled does not allow SB0450 Engrossed - 48 - LRB096 06568 RCE 16652 b a reciprocal exemption for a motor vehicle sold and delivered in that state to an Illinois resident but titled in Illinois.
(25-5) The exemption under item (25) does not apply if the state in which the motor vehicle will be titled does not allow a reciprocal exemption for a motor vehicle sold and delivered in that state to an Illinois resident but titled in Illinois.
Nothing in this item shall be construed to require the removal of the vehicle from this state following the filing of an intent to title the vehicle in the purchaser's state of residence if the purchaser titles the vehicle in his or her state of residence within 30 days after the date of sale.
Nothing in this item shall be construed to require the removal of the vehicle from this state following the filing of an intent to title the vehicle in the purchaser's state of residence if the purchaser SB0450 Enrolled - 51 - LRB096 06568 RCE 16652 b titles the vehicle in his or her state of residence within 30 days after the date of sale.
SB0450 Engrossed - 49 - LRB096 06568 RCE 16652 b (25-7) Beginning on July 1, 2007, no tax is imposed under this Act on the sale of an aircraft, as defined in Section 3 of the Illinois Aeronautics Act, if all of the following conditions are met:
(25-7) Beginning on July 1, 2007, no tax is imposed under this Act on the sale of an aircraft, as defined in Section 3 of the Illinois Aeronautics Act, if all of the following conditions are met:
The certificate must also include the name and address of the purchaser, the address of the location where the aircraft is to be titled or registered, the address of the primary physical location of the aircraft, and other information that the Department may reasonably require.
The certificate must also include the name and address of the purchaser, the address of the location where the aircraft is to be titled or registered, the address of the primary physical location of the aircraft, and other information that the Department may SB0450 Enrolled - 52 - LRB096 06568 RCE 16652 b reasonably require.
"Based in this State" means hangared, stored, or otherwise used, excluding post-sale customizations as defined in this Section, for 10 or more days in each 12-month period SB0450 Engrossed - 50 - LRB096 06568 RCE 16652 b immediately following the date of the sale of the aircraft.
"Based in this State" means hangared, stored, or otherwise used, excluding post-sale customizations as defined in this Section, for 10 or more days in each 12-month period immediately following the date of the sale of the aircraft.
(28) Computers and communications equipment utilized for any hospital purpose and equipment used in the diagnosis, analysis, or treatment of hospital patients sold to a lessor who leases the equipment, under a lease of one year or longer executed or in effect at the time of the purchase, to a SB0450 Engrossed - 51 - LRB096 06568 RCE 16652 b hospital that has been issued an active tax exemption identification number by the Department under Section 1g of this Act.
SB0450 Enrolled - 53 - LRB096 06568 RCE 16652 b (28) Computers and communications equipment utilized for any hospital purpose and equipment used in the diagnosis, analysis, or treatment of hospital patients sold to a lessor who leases the equipment, under a lease of one year or longer executed or in effect at the time of the purchase, to a hospital that has been issued an active tax exemption identification number by the Department under Section 1g of this Act.
(31) Beginning with taxable years ending on or after December 31, 1995 and ending with taxable years ending on or before December 31, 2004, personal property that is used in the performance of infrastructure repairs in this State, including but not limited to municipal roads and streets, access roads, bridges, sidewalks, waste disposal systems, water and sewer line extensions, water distribution and purification facilities, storm water drainage and retention facilities, and SB0450 Engrossed - 52 - LRB096 06568 RCE 16652 b sewage treatment facilities, resulting from a State or federally declared disaster in Illinois or bordering Illinois when such repairs are initiated on facilities located in the declared disaster area within 6 months after the disaster.
(31) Beginning with taxable years ending on or after December 31, 1995 and ending with taxable years ending on or before December 31, 2004, personal property that is used in the SB0450 Enrolled - 54 - LRB096 06568 RCE 16652 b performance of infrastructure repairs in this State, including but not limited to municipal roads and streets, access roads, bridges, sidewalks, waste disposal systems, water and sewer line extensions, water distribution and purification facilities, storm water drainage and retention facilities, and sewage treatment facilities, resulting from a State or federally declared disaster in Illinois or bordering Illinois when such repairs are initiated on facilities located in the declared disaster area within 6 months after the disaster.
For purposes of this exemption, "a corporation, limited liability company, society, association, foundation, or institution organized and operated exclusively for educational purposes" means all tax-supported public schools, private schools that offer systematic instruction in useful branches of learning by methods common to public schools and that compare favorably in their scope and intensity with the course of study presented in tax-supported schools, and 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 SB0450 Engrossed - 53 - LRB096 06568 RCE 16652 b follow a trade or to pursue a manual, technical, mechanical, industrial, business, or commercial occupation.
For purposes of this exemption, "a corporation, limited liability company, society, association, foundation, or institution organized and operated exclusively for educational purposes" means all tax-supported public schools, private schools that offer systematic instruction in useful branches of learning by methods common to public schools and SB0450 Enrolled - 55 - LRB096 06568 RCE 16652 b 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.
Beginning January 1, 2002 and through June 30, 2003, machines and parts for machines used in commercial, coin-operated amusement and vending business if a use or occupation tax is paid on the gross receipts derived from the use of the commercial, coin-operated amusement and vending machines.
Beginning January 1, 2002 and through June 30, 2003, machines and parts SB0450 Enrolled - 56 - LRB096 06568 RCE 16652 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.
SB0450 Engrossed - 54 - LRB096 06568 RCE 16652 b (35-5) Beginning August 23, 2001 and through June 30, 2011, food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks, and food that has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances, and insulin, urine testing materials, syringes, and needles used by diabetics, for human use, when purchased for use by a person receiving medical assistance under Article 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) Beginning August 23, 2001 and through June 30, 2011, food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks, and food that has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances, and insulin, urine testing materials, syringes, and needles used by diabetics, for human use, when purchased for use by a person receiving medical assistance under Article 5 of the Illinois Public Aid Code who resides in a licensed long-term care facility, as defined in the Nursing Home Care Act.
(37) Beginning August 2, 2001, personal property sold to a lessor who leases the property, under a lease of one year or longer executed or in effect at the time of the purchase, to a governmental body that has been issued an active tax exemption identification number by the Department under Section 1g of this Act.
(37) Beginning August 2, 2001, personal property sold to a SB0450 Enrolled - 57 - LRB096 06568 RCE 16652 b 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 this Act.
This paragraph is exempt from the provisions of SB0450 Engrossed - 55 - LRB096 06568 RCE 16652 b Section 2-70.
This paragraph is exempt from the provisions of Section 2-70.
Taxpayers 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 shall maintain all SB0450 Enrolled - 58 - LRB096 06568 RCE 16652 b necessary books and records to substantiate the use and consumption of all such tangible personal property outside of the State of Illinois.
(39) Beginning January 1, 2008, tangible personal property used in the construction or maintenance of a community water SB0450 Engrossed - 56 - LRB096 06568 RCE 16652 b supply, as defined under Section 3.145 of the Environmental Protection Act, that is operated by a not-for-profit corporation that holds a valid water supply permit issued under Title IV of the Environmental Protection Act.
(39) Beginning January 1, 2008, tangible personal property used in the construction or maintenance of a community water supply, as defined under Section 3.145 of the Environmental Protection Act, that is operated by a not-for-profit corporation that holds a valid water supply permit issued under Title IV of the Environmental Protection Act.
(40) Materials, replacement parts, and equipment purchased for use directly upon or for the modification, completion, replacement, repair, or maintenance of aircraft, aircraft power plants, or aircraft accessories.
(40) Beginning January 1, 2010, materials, parts, equipment, components, and furnishings incorporated into or upon an aircraft as part of the modification, refurbishment, completion, replacement, repair, or maintenance of the aircraft.
This exemption includes consumable supplies used in the modification, refurbishment, completion, replacement, repair, and maintenance of aircraft, but excludes any materials, parts, equipment, components, and consumable supplies used in the modification, replacement, repair, and maintenance of aircraft engines or power plants, whether such engines or power plants are installed or uninstalled upon any such aircraft.
"Consumable supplies" include, but are not limited to, adhesive, tape, sandpaper, general purpose lubricants, cleaning solution, latex gloves, and protective films.
This exemption applies only to those organizations that (i) hold an Air Agency Certificate and are empowered to operate SB0450 Enrolled - 59 - LRB096 06568 RCE 16652 b an approved repair station by the Federal Aviation Administration, (ii) have a Class IV Rating, and (iii) conduct operations in accordance with Part 145 of the Federal Aviation Regulations.
The exemption does not include aircraft operated by a commercial air carrier providing scheduled passenger air service pursuant to authority issued under Part 121 or Part 129 of the Federal Aviation Regulations.
8-21-08.) Section 99.
8-21-08.)
Effective date.
This Act takes effect upon becoming law.
View plain text versions (3)

Action History

  1. Public Act . . . . . . . . . 96-0759

  2. Effective Date January 1, 2010

  3. Governor Approved

  4. Sent to the Governor

  5. Passed Both Houses

  6. House Floor Amendment No. 2 Senate Concurs 057-000-000

  7. House Committee Amendment No. 1 Senate Concurs 057-000-000

  8. House Floor Amendment No. 2 Motion To Concur Recommended Do Adopt Revenue; 007-000-000

  9. House Committee Amendment No. 1 Motion To Concur Recommended Do Adopt Revenue; 007-000-000

  10. House Floor Amendment No. 2 Motion to Concur Assignments Referred to Revenue

  11. House Committee Amendment No. 1 Motion to Concur Assignments Referred to Revenue

  12. House Floor Amendment No. 2 Motion to Concur Referred to Assignments

  13. House Floor Amendment No. 2 Motion to Concur Filed with Secretary Sen. James F. Clayborne, Jr.

  14. House Committee Amendment No. 1 Motion to Concur Referred to Assignments

  15. House Committee Amendment No. 1 Motion to Concur Filed with Secretary Sen. James F. Clayborne, Jr.

  16. Placed on Calendar Order of Concurrence House Amendment(s) 1, 2 - May 29, 2009

  17. Secretary's Desk - Concurrence House Amendment(s) 1, 2

  18. Added Alternate Co-Sponsor Rep. Rich Brauer

  19. House Floor Amendment No. 3 Tabled Pursuant to Rule 40(a)

  20. Third Reading - Short Debate - Passed 115-000-000

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

  22. Held on Calendar Order of Second Reading - Short Debate

  23. House Floor Amendment No. 2 Adopted by Voice Vote

  24. Recalled to Second Reading - Short Debate

  25. Final Action Deadline Extended-9(b) May 29, 2009

  26. House Floor Amendment No. 2 Recommends Be Adopted Revenue & Finance Committee; 009-000-000

  27. House Floor Amendment No. 3 Referred to Rules Committee

  28. House Floor Amendment No. 3 Filed with Clerk by Rep. Frank J. Mautino

  29. House Floor Amendment No. 2 Rules Refers to Revenue & Finance Committee

  30. Added Alternate Chief Co-Sponsor Rep. Raymond Poe

  31. House Floor Amendment No. 2 Referred to Rules Committee

  32. House Floor Amendment No. 2 Filed with Clerk by Rep. Dan Reitz

  33. Alternate Chief Co-Sponsor Removed Rep. Rich Brauer

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

  35. Second Reading - Short Debate

  36. Placed on Calendar 2nd Reading - Short Debate

  37. Do Pass as Amended / Short Debate Revenue & Finance Committee; 012-000-000

  38. House Committee Amendment No. 1 Adopted in Revenue & Finance Committee; by Voice Vote

  39. House Committee Amendment No. 1 Filed with Clerk by Revenue & Finance Committee

  40. Assigned to Revenue & Finance Committee

  41. Added Alternate Chief Co-Sponsor Rep. Thomas Holbrook

  42. Added Alternate Chief Co-Sponsor Rep. Rich Brauer

  43. Added Alternate Chief Co-Sponsor Rep. Eddie Lee Jackson, Sr.

  44. Referred to Rules Committee

  45. First Reading

  46. Chief House Sponsor Rep. Dan Reitz

  47. Placed on Calendar Order of First Reading

  48. Arrived in House

  49. Third Reading - Passed; 057-000-000

  50. Placed on Calendar Order of 3rd Reading

  51. Senate Floor Amendment No. 1 Adopted; Clayborne

  52. Recalled to Second Reading

  53. Senate Floor Amendment No. 1 Recommend Do Adopt Revenue; 008-002-000

  54. Placed on Calendar Order of 3rd Reading March 25, 2009

  55. Second Reading

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

  57. Added as Co-Sponsor Sen. Deanna Demuzio

  58. Added as Chief Co-Sponsor Sen. Michael Noland

  59. Senate Floor Amendment No. 1 Assignments Refers to Revenue

  60. Added as Chief Co-Sponsor Sen. William R. Haine

  61. Added as Chief Co-Sponsor Sen. Mike Jacobs

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

  63. Senate Floor Amendment No. 1 Referred to Assignments

  64. Senate Floor Amendment No. 1 Filed with Secretary by Sen. James F. Clayborne, Jr.

  65. Chief Sponsor Changed to Sen. James F. Clayborne, Jr.

  66. Placed on Calendar Order of 2nd Reading March 17, 2009

  67. Do Pass Executive; 012-000-000

  68. Assigned to Executive

  69. Referred to Assignments

  70. First Reading

  71. Filed with Secretary by Sen. John J. Cullerton

Sponsors

  • Jr. James F. Clayborne · Cosponsor
  • Rich Brauer · Cosponsor

Sponsorship breakdown

Export CSV (upgrade) →

0 sponsors · 2 co-sponsors · 181 not signed on

Sponsors (0)

None.

Co-sponsors (2)

  • James F. Clayborne, Jr.
  • Rich Brauer

Not signed on (181)

181 members have not signed on to this bill.

Show all 181 →

"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

Passed 57 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 47002
Democrat 9000
Republican 1000
Total 57002
% of votes cast 97%0%0%3%
How each member voted (59)
Member Party Vote
Haine — Yea
Kotowski — Yea
Link — Yea
McCarter — Yea
Meeks — Yea
Millner — Yea
Noland — Yea
Schoenberg — Yea
Demuzio — Yea
Silverstein — Yea
Jacobs — Yea
Steans — Yea
Munoz — Yea
Jones, J. — Yea
Trotter — Yea
Brady — Yea
Sullivan — Yea
Viverito — Yea
Wilhelmi — Yea
Cullerton — Yea
Clayborne — Yea
Cronin — Yea
Crotty — Yea
Dahl — Yea
DeLeo — Yea
Dillard — Not Voting
Frerichs — Yea
Garrett — Yea
Hendon — Not Voting
Hultgren — Yea
Hutchinson — Yea
Pankau — Yea
Radogno — Yea
Raoul — Yea
Righter — Yea
Risinger — Yea
Rutherford — Yea
Sandoval — Yea
Lauzen — Yea
Luechtefeld — Yea
Maloney — Yea
Althoff — Yea
Martinez — Yea
Bivins — Yea
Bomke — Yea
Bond — Yea
Burzynski — Yea
Duffy — Yea
Forby — Yea
David Koehler Democrat Yea
Don Harmon Democrat Yea
Emil Jones, III Democrat Yea
Eva-Dina Delgado Democrat Yea
Kimberly A. Lightford Democrat Yea
Lakesia Collins Democrat Yea
Laura M. Murphy Democrat Yea
Linda Holmes Democrat Yea
Mattie Hunter Democrat Yea
Dave Syverson Republican Yea

Official roll call →

Concurrence

Passed 57 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Democrat 9000
Unaffiliated 47002
Republican 1000
Total 57002
% of votes cast 97%0%0%3%
How each member voted (59)
Member Party Vote
Noland — Yea
McCarter — Yea
Meeks — Yea
Schoenberg — Yea
Silverstein — Yea
Steans — Yea
Lauzen — Yea
Link — Yea
Luechtefeld — Yea
Cullerton — Yea
Trotter — Yea
Viverito — Yea
Wilhelmi — Yea
Clayborne — Yea
Cronin — Yea
Crotty — Yea
Dahl — Yea
DeLeo — Yea
Dillard — Not Voting
Haine — Yea
Hendon — Not Voting
Hultgren — Yea
Demuzio — Yea
Jacobs — Yea
Munoz — Yea
Jones, J. — Yea
Brady — Yea
Sullivan — Yea
Duffy — Yea
Forby — Yea
Hutchinson — Yea
Kotowski — Yea
Pankau — Yea
Radogno — Yea
Raoul — Yea
Righter — Yea
Risinger — Yea
Rutherford — Yea
Sandoval — Yea
Maloney — Yea
Althoff — Yea
Martinez — Yea
Bivins — Yea
Bomke — Yea
Bond — Yea
Burzynski — Yea
Millner — Yea
Frerichs — Yea
Garrett — Yea
David Koehler Democrat Yea
Don Harmon Democrat Yea
Emil Jones, III Democrat Yea
Eva-Dina Delgado Democrat Yea
Kimberly A. Lightford Democrat Yea
Lakesia Collins Democrat Yea
Laura M. Murphy Democrat Yea
Linda Holmes Democrat Yea
Mattie Hunter Democrat Yea
Dave Syverson Republican Yea

Official roll call →

Third Reading

Passed 115 Yea · 0 Nay · 3 Other
Party YeaNayPresentNot Voting
Unaffiliated 101002
Democrat 10001
Republican 4000
Total 115003
% of votes cast 97%0%0%3%
How each member voted (118)
Member Party Vote
Holbrook — Yea
Jackson — Yea
Davis, Monique — Yea
Lang — Yea
Leitch — Yea
Reitz — Yea
Mathias — Yea
Mautino — Yea
McAuliffe — Yea
McCarthy — Yea
Mell — Yea
Mendoza — Yea
Lyons — Yea
Moffitt — Yea
Senger — Yea
Sommer — Yea
Thapedi — Yea
Tryon — Yea
Bradley — Yea
McGuire — Yea
Brady — Yea
Sullivan — Yea
Burke — Yea
Mitchell, Bill — Yea
Mitchell, Jerry — Yea
Gordon, Careen — Yea
Gordon, Jehan — Yea
Cavaletto — Yea
Dugan — Yea
Dunkin — Yea
Madigan — Yea
Hannig — Yea
Harris — Yea
Myers — Yea
Nekritz — Yea
Watson — Yea
Hernandez — Yea
Osterman — Yea
Phelps — Yea
Howard — Yea
Turner — Yea
Verschoore — Yea
Wait — Yea
Washington — Yea
Winters — Yea
Yarbrough — Yea
Zalewski — Yea
Coladipietro — Yea
Cole — Yea
Colvin — Yea
Cross — Yea
Cultra — Not Voting
Currie — Yea
D'Amico — Yea
Graham — Yea
Hamos — Yea
Hatcher — Not Voting
Jakobsson — Yea
Durkin — Yea
Eddy — Yea
Farnham — Yea
Flider — Yea
Flowers — Yea
Fortner — Yea
Franks — Yea
Fritchey — Yea
Froehlich — Yea
Golar — Yea
Jefferson — Yea
Kosel — Yea
Osmond — Yea
Pihos — Yea
Poe — Yea
Pritchard — Yea
Ramey — Yea
Reboletti — Yea
Reis — Yea
Riley — Yea
Ryg — Yea
Sacia — Yea
Saviano — Yea
Schmitz — Yea
Soto — Yea
Acevedo — Yea
Arroyo — Yea
Bassi — Yea
Beaubien — Yea
Beiser — Yea
Bellock — Yea
Berrios — Yea
Biggins — Yea
Black — Yea
Boland — Yea
May — Yea
Bost — Yea
Brauer — Yea
Brosnahan — Yea
Burns — Yea
Connelly — Yea
McAsey — Yea
Coulson — Yea
Mulligan — Yea
Chapa LaVia — Yea
Anthony DeLuca Democrat Yea
Fred Crespo Democrat Yea
Jay Hoffman Democrat Yea
La Shawn K. Ford Democrat Yea
Lakesia Collins Democrat Not Voting
Mark L. Walker 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
Jil Tracy Republican Yea

Official roll call →

Third Reading

Passed 57 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Democrat 9000
Unaffiliated 47002
Republican 1000
Total 57002
% of votes cast 97%0%0%3%
How each member voted (59)
Member Party Vote
Hutchinson — Yea
Kotowski — Yea
Lauzen — Yea
Demuzio — Yea
Jacobs — Yea
Luechtefeld — Yea
Maloney — Yea
Munoz — Yea
Jones, J. — Yea
Brady — Yea
Sullivan — Yea
Millner — Yea
Noland — Yea
Radogno — Yea
Schoenberg — Yea
Steans — Yea
Cullerton — Yea
Trotter — Yea
Viverito — Yea
Wilhelmi — Yea
Clayborne — Yea
Cronin — Yea
Crotty — Yea
Dahl — Yea
DeLeo — Yea
Dillard — Yea
Duffy — Yea
Forby — Not Voting
Frerichs — Yea
Garrett — Yea
Haine — Yea
Hendon — Yea
Hultgren — Yea
Pankau — Yea
Raoul — Yea
Righter — Not Voting
Risinger — Yea
Rutherford — Yea
Sandoval — Yea
Silverstein — Yea
Link — Yea
Althoff — Yea
Martinez — Yea
Bivins — Yea
Bomke — Yea
Bond — Yea
Burzynski — Yea
Meeks — Yea
McCarter — Yea
David Koehler Democrat Yea
Don Harmon Democrat Yea
Emil Jones, III Democrat Yea
Eva-Dina Delgado Democrat Yea
Kimberly A. Lightford Democrat Yea
Lakesia Collins Democrat Yea
Laura M. Murphy Democrat Yea
Linda Holmes Democrat Yea
Mattie Hunter Democrat Yea
Dave Syverson Republican Yea

Official roll call →

Subjects

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Frequently asked questions

What does SB 450 do?
Amends the Hotel Operators' Occupation Tax Act. Makes a technical change in a Section concerning the short title.
Who sponsors SB 450?
SB 450 is sponsored by James F. Clayborne, Jr. and Rich Brauer.
What is the current status of SB 450?
This bill has been enacted into law. Introduced February 06, 2009. Enacted.
Where can I track SB 450?
Track SB 450 free on One Click Politics — get push/email alerts when it moves.

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