There Is a Newer Version of the Illinois Compiled Statutes
2005 Illinois Code - Chapter 35 Revenue 35 ILCS 115/ Service Occupation Tax Act.
(35 ILCS 115/1) (from Ch. 120, par. 439.101)
Sec. 1.
This Act shall be known and may be cited as the "Service Occupation
Tax Act", and the tax imposed by this Act may be referred to as the
"Service Occupation Tax".
(Source: Laws 1961, p. 1745.)
|
(35 ILCS 115/2a) (from Ch. 120, par. 439.102a)
Sec. 2a.
"Pollution control facilities" means any system, method,
construction, device or appliance appurtenant thereto transferred by a
serviceman for the primary purpose of eliminating, preventing, or reducing
air and water pollution as the term "air pollution" or "water pollution" is
defined in the "Environmental Protection Act", enacted by the 76th General
Assembly, or for the primary purpose of treating, pretreating, modifying or
disposing of any potential solid, liquid or gaseous pollutant which if
released without such treatment, pretreatment, modification or disposal
might be harmful, detrimental or offensive to human, plant or animal life,
or to property.
Until July 1, 2003, the purchase, employment and transfer of such
tangible personal property
as pollution control facilities shall not be deemed to be a purchase, use
or sale of service or of tangible personal property, but shall be deemed to
be intangible personal property.
(Source: P.A. 93‑24, eff. 6‑20‑03.)
|
(35 ILCS 115/2b) (from Ch. 120, par. 439.102b)
Sec. 2b.
"Low sulfur dioxide emission coal fueled devices" means any
device sold or used or intended for the purpose of burning, combusting or
converting locally available coal in a manner which eliminates or significantly
reduces the need for additional sulfur dioxide abatement that would otherwise
be required under State or federal air emission standards. Such device
includes all machinery, equipment, structures and all related apparatus of
a coal gasification facility, including coal feeding equipment, designed to
convert locally available coal into a low sulfur gaseous fuel and to manage
all waste and byproduct streams.
The purchase, employment and transfer of such tangible personal property
as low sulfur dioxide emission coal fueled devices is not a purchase, use
or sale of tangible personal property.
This amendatory Act of 1981 is not intended to nor does it make any change
in the meaning of any provision in this Section but is intended to remove
possible ambiguities, thereby confirming the existing meaning of this Section
in effect prior to the effective date of this amendatory Act of 1981.
(Source: P.A. 87‑435.)
|
(35 ILCS 115/2c) (from Ch. 120, par. 439.102c)
Sec. 2c.
For purposes of this Act, a corporation, limited liability
company, society, association, foundation or institution organized and operated
exclusively for educational purposes shall include: all tax‑supported public
schools; private schools which offer systematic instruction in useful branches
of learning by methods common to public schools and which compare favorably in
their scope and intensity with the course of study presented in tax‑supported
schools; licensed day care centers as defined in Section 2.09 of the Child Care
Act of 1969 which are operated by a not‑for‑profit corporation, society,
association, foundation, institution or organization; 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.
However, a corporation, limited liability company, society, association,
foundation or institution organized and operated for the purpose of offering
professional, trade or business seminars of short duration, self‑improvement or
personality development courses, courses which are avocational or recreational
in nature, courses pursued entirely by open circuit television or radio,
correspondence courses, or courses which do not provide specialized training
within a specific vocational or technical field shall not be considered to be
organized and operated exclusively for educational purposes.
(Source: P.A. 88‑480.)
|
|
||
(2) If a trailer, semitrailer, or pole trailer is | ||
|
||
(3) If one or more trailers, semitrailers, or pole | ||
|
||
(Source: P.A. 93‑23, eff. 6‑20‑03; 93‑1033, eff. 9‑3‑04.)
|
(35 ILCS 115/3) (from Ch. 120, par. 439.103)
Sec. 3.
Tax imposed.
A tax is imposed upon all
persons engaged in the business of
making sales of service (referred to as
"servicemen") on all tangible personal property
transferred as an incident of a sale of service,
including computer software, and including photographs, negatives,
and positives that are the
product of photoprocessing, but not including products of photoprocessing
produced for use in motion pictures for public commercial exhibition.
Beginning January 1, 2001, prepaid telephone calling arrangements shall be
considered tangible personal property subject to the tax imposed under this Act
regardless of the form in which those arrangements may be embodied,
transmitted, or fixed by any method now known or hereafter developed.
(Source: P.A. 91‑51, eff. 6‑30‑99; 91‑870, eff. 6‑22‑00.)
|
(35 ILCS 115/3‑5.5)
Sec. 3‑5.5.
Food and drugs sold by not‑for‑profit organizations; exemption.
The Department shall not collect the 1% tax imposed on 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 from any not‑for‑profit organization, that sells
food in a food distribution program at a price below the retail cost of the
food to purchasers who, as a condition of participation in the program, are
required to perform community service, located in a county or municipality that
notifies the Department, in writing, that the county or municipality does not
want the tax to be collected from any of such organizations located
in the county or municipality.
(Source: P.A. 88‑374.)
|
(35 ILCS 115/3‑7)
Sec. 3‑7.
Aggregate manufacturing exemption.
Through June 30, 2003,
aggregate exploration,
mining, offhighway hauling, processing, maintenance, and reclamation equipment,
including replacement parts and equipment, and including equipment purchased
for lease, but excluding motor vehicles required to be registered under the
Illinois Vehicle Code, is exempt from the tax imposed by this Act.
(Source: P.A. 92‑603, eff. 6‑28‑02; 93‑24, eff. 6‑20‑03.)
|
(35 ILCS 115/3‑10) (from Ch. 120, par. 439.103‑10)
Sec. 3‑10.
Rate of tax.
Unless otherwise provided in this Section,
the tax imposed by this Act is at the rate of 6.25% of the "selling price",
as defined in Section 2 of the Service Use Tax Act, of the tangible
personal property. For the purpose of computing this tax, in no event
shall the "selling price" be less than the cost price to the serviceman of
the tangible personal property transferred. The selling price of each item
of tangible personal property transferred as an incident of a sale of
service may be shown as a distinct and separate item on the serviceman's
billing to the service customer. If the selling price is not so shown, the
selling price of the tangible personal property is deemed to be 50% of the
serviceman's entire billing to the service customer. When, however, a
serviceman contracts to design, develop, and produce special order machinery or
equipment, the tax imposed by this Act shall be based on the serviceman's
cost price of the tangible personal property transferred incident to the
completion of the contract.
Beginning on July 1, 2000 and through December 31, 2000, with respect to
motor fuel, as defined in Section 1.1 of the Motor Fuel Tax
Law, and gasohol, as defined in Section 3‑40 of the Use Tax Act, the tax is
imposed at
the rate of 1.25%.
With respect to gasohol, as defined in the Use Tax Act, the tax imposed
by this Act shall apply to (i) 70% of the cost price of property
transferred as
an incident to the sale of service on or after January 1, 1990, and before
July 1, 2003, (ii) 80% of the selling price of property transferred as an
incident to the sale of service on or after July
1, 2003 and on or before December 31, 2013, and (iii) 100%
of
the cost price
thereafter.
If, at any time, however, the tax under this Act on sales of gasohol, as
defined in
the Use Tax Act, is imposed at the rate of 1.25%, then the
tax imposed by this Act applies to 100% of the proceeds of sales of gasohol
made during that time.
With respect to majority blended ethanol fuel, as defined in the Use Tax Act,
the
tax
imposed by this Act does not apply to the selling price of property transferred
as an incident to the sale of service on or after July 1, 2003 and on or before
December 31, 2013 but applies to 100% of the selling price thereafter.
With respect to biodiesel blends, as defined in the Use Tax Act, with no less
than 1% and no
more than 10% biodiesel, the tax imposed by this Act
applies to (i) 80% of the selling price of property transferred as an incident
to the sale of service on or after July 1, 2003 and on or before December 31,
2013 and (ii) 100% of the proceeds of the selling price
thereafter.
If, at any time, however, the tax under this Act on sales of biodiesel blends,
as
defined in the Use Tax Act, with no less than 1% and no more than 10% biodiesel
is imposed at the rate of 1.25%, then the
tax imposed by this Act applies to 100% of the proceeds of sales of biodiesel
blends with no less than 1% and no more than 10% biodiesel
made
during that time.
With respect to 100% biodiesel, as defined in the Use Tax Act, and biodiesel
blends, as defined in the Use Tax Act, with
more than 10% but no more than 99% biodiesel material, the tax imposed by this
Act
does not apply to the proceeds of the selling price of property transferred
as an incident to the sale of service on or after July 1, 2003 and on or before
December 31, 2013 but applies to 100% of the selling price thereafter.
At the election of any registered serviceman made for each fiscal year,
sales of service in which the aggregate annual cost price of tangible
personal property transferred as an incident to the sales of service is
less than 35%, or 75% in the case of servicemen transferring prescription
drugs or servicemen engaged in graphic arts production, of the aggregate
annual total gross receipts from all sales of service, the tax imposed by
this Act shall be based on the serviceman's cost price of the tangible
personal property transferred incident to the sale of those services.
The tax shall be imposed at the rate of 1% on food prepared for
immediate consumption and transferred incident to a sale of service subject
to this Act or the Service Occupation Tax Act by an entity licensed under
the Hospital Licensing Act, the Nursing Home Care Act, or the
Child Care Act of 1969. The tax shall
also be imposed at the rate of 1% on 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 is not
otherwise included in this paragraph) and prescription and
nonprescription medicines, drugs, medical appliances, modifications to a motor
vehicle for the purpose of rendering it usable by a disabled person, and
insulin, urine testing materials, syringes, and needles used by diabetics, for
human use. For the purposes of this Section, the term "soft drinks" means any
complete, finished, ready‑to‑use, non‑alcoholic drink, whether carbonated or
not, including but not limited to soda water, cola, fruit juice, vegetable
juice, carbonated water, and all other preparations commonly known as soft
drinks of whatever kind or description that are contained in any closed or
sealed can, carton, or container, regardless of size. "Soft drinks" does not
include coffee, tea, non‑carbonated water, infant formula, milk or milk
products as defined in the Grade A Pasteurized Milk and Milk Products Act, or
drinks containing 50% or more natural fruit or vegetable juice.
Notwithstanding any other provisions of this Act, "food for human consumption
that is to be consumed off the premises where it is sold" includes all food
sold through a vending machine, except soft drinks and food products that are
dispensed hot from a vending machine, regardless of the location of the vending
machine.
(Source: P.A. 93‑17, eff. 6‑11‑03.)
|
(35 ILCS 115/3‑15) (from Ch. 120, par. 439.103‑15)
Sec. 3‑15.
Photoprocessing.
For purposes of the tax imposed on
photographs, negatives, and positives
by this Act, "photoprocessing" includes, but is not limited to,
developing films, positives, and negatives, and transparencies,
and tinting,
coloring, making, and enlarging prints. Photoprocessing does not include
color separation, typesetting, and platemaking by photographic means
in the graphic arts industry and does not include any procedure, process, or
activity connected with the creation of the images on the film from which
the negatives, positives, or photographs are derived. The charge for
in‑house photoprocessing may not be less than the photoprocessor's cost
price of materials. In transactions in which products of photoprocessing
are sold in conjunction with other services, if a charge for the
photoprocessing component is not separately stated, tax is imposed on 50%
of the entire selling price unless the sale is made by a professional
photographer, in which case tax is imposed on 10% of the
entire selling price.
(Source: P.A. 91‑51, eff. 6‑30‑99.)
|
(35 ILCS 115/3‑20) (from Ch. 120, par. 439.103‑20)
Sec. 3‑20.
Bullion.
For purposes of the exemption pertaining to
bullion, "bullion" means gold,
silver, or platinum in a bulk state with a purity of not less than 980
parts per 1,000.
(Source: P.A. 91‑51, eff. 6‑30‑99.)
|
(35 ILCS 115/3‑25) (from Ch. 120, par. 439.103‑25)
Sec. 3‑25.
Computer software.
For the purposes of this Act, "computer
software" means a set of statements, data,
or instructions to be used directly or indirectly in a computer in order to
bring about a certain result in any form in which those statements, data, or
instructions may be embodied, transmitted, or fixed, by any method now known
or hereafter developed, regardless of whether the statements, data, or
instructions are capable of being perceived by or communicated to humans,
and includes prewritten or canned software that is held for repeated sale
or lease, and all associated documentation and materials, if any, whether
contained on magnetic tapes, discs, cards, or other devices or media, but
does not include software that is adapted to specific individualized
requirements of a purchaser, custom‑made and modified software designed for
a particular or limited use by a purchaser, or software used to operate
exempt machinery and equipment used in the process of manufacturing or
assembling tangible personal property for wholesale or retail sale or
lease.
For the purposes of this Act, computer software shall be considered to be
tangible personal property.
(Source: P.A. 91‑51, eff. 6‑30‑99.)
|
(35 ILCS 115/3‑27)
Sec. 3‑27.
Prepaid telephone calling arrangements.
"Prepaid telephone
calling arrangements" mean the right to exclusively purchase telephone or
telecommunications services that must be paid for in advance and enable the
origination of one or more intrastate, interstate, or international telephone
calls or other telecommunications using an access number, an authorization
code, or both, whether manually or electronically dialed, for which payment to
a retailer must be made in advance, provided that, unless recharged, no further
service is provided once that prepaid amount of service has been consumed.
Prepaid telephone calling arrangements include the recharge of a prepaid
calling arrangement. For purposes of this Section, "recharge" means the
purchase of additional prepaid telephone or telecommunications services whether
or not the purchaser acquires a different access number or authorization code.
For purposes of this Section, "telecommunications" means that term as defined
in Section 2 of the Telecommunications Excise Tax Act.
"Prepaid telephone calling arrangement" does not
include an arrangement whereby the service provider reflects the amount of
the purchase as a credit on an account for a customer under an existing
subscription plan.
(Source: P.A. 91‑870, eff. 6‑22‑00.)
|
(35 ILCS 115/3‑30) (from Ch. 120, par. 439.103‑30)
Sec. 3‑30.
Graphic arts production.
For purposes of this Act,
"graphic arts production" means printing, including ink jet printing,
by one or more of the processes
described in Groups 323110 through 323122 of Subsector 323, Groups 511110
through 511199 of Subsector 511, and Group 512230 of Subsector 512 of the North
American Industry Classification System published by the U.S. Office of
Management and Budget, 1997 edition. Graphic arts production does not include
(i) the transfer of images onto paper or other tangible personal property by
means of photocopying or (ii) final printed products in electronic or audio
form, including the production of software or audio‑books.
(Source: P.A. 91‑51, eff. 6‑30‑99; 91‑541, eff. 8‑13‑99.)
|
(35 ILCS 115/3‑35) (from Ch. 120, par. 439.103‑35)
Sec. 3‑35.
Production agriculture.
For purposes of this Act,
"production agriculture" means the raising
of or the propagation of livestock; crops for sale for human consumption;
crops for livestock consumption; and production seed stock grown for the
propagation of feed grains and the husbandry of animals or for the purpose
of providing a food product, including the husbandry of blood stock as a
main source of providing a food product.
"Production agriculture" also means animal husbandry, floriculture,
aquaculture,
horticulture, and viticulture.
(Source: P.A. 91‑51, eff. 6‑30‑99.)
|
(35 ILCS 115/3‑40) (from Ch. 120, par. 439.103‑40)
Sec. 3‑40.
Collection.
The tax imposed by this Act
shall be paid to the Department by any serviceman
transferring tangible personal property as an incident to
a sale of service taxable under this Act.
If a serviceman has paid Service Occupation Tax to his or her supplier based
upon the cost price of tangible personal property before January 1,
1990, or in error on or after January 1,
1990, the serviceman, without filing any
formal claims with the Department, shall be allowed to take credit against
his or her Service Occupation Tax liability based upon the selling
price of that
property transferred in the course of providing service to the extent of the
amount of the tax so paid.
If any serviceman collects an amount (however designated) that purports
to reimburse the serviceman for Service Occupation Tax liability
measured by receipts or selling prices that are not subject to Service
Occupation Tax, or if any serviceman, in collecting an amount (however
designated) that purports to reimburse the
serviceman for Service
Occupation Tax liability measured by receipts or selling prices that are
subject to tax under this Act, collects more from the purchaser than the
serviceman's Service Occupation Tax liability in the transaction, the
purchaser shall have a legal right to claim a refund of that amount from
the serviceman. If, however, that amount is not refunded to the
purchaser by a serviceman for any
reason, the supplier or serviceman is liable to pay that amount to the
Department. This paragraph does not apply to an amount collected by the
supplier as Service Occupation Tax, nor to an amount collected by the
serviceman as reimbursement for the serviceman's Service Occupation Tax
liability on receipts or cost prices that are subject to tax under
this Act, as long as the collection is made in compliance with the tax
collection brackets prescribed by the Department in its rules and regulations.
(Source: P.A. 91‑51, eff. 6‑30‑99.)
|
(35 ILCS 115/3‑45) (from Ch. 120, par. 439.103‑45)
Sec. 3‑45.
Interstate commerce exemption.
No tax is imposed under
this Act upon the privilege of engaging in a business in interstate
commerce or otherwise when the business may not, under the Constitution and
statutes of the United States, be made the subject of taxation by this State.
(Source: P.A. 91‑51, eff. 6‑30‑99.)
|
(35 ILCS 115/3‑50) (from Ch. 120, par. 439.103‑50)
Sec. 3‑50.
Liability because of amendatory Act.
Revisions in Section
3 (now Sections 3 through 3‑50) by Public Act
85‑1135 do not affect
tax liability that arose before January 1, 1990.
(Source: P.A. 91‑51, eff. 6‑30‑99.)
|
(35 ILCS 115/3‑55)
Sec. 3‑55.
Sunset of exemptions, credits, and deductions.
The application
of every exemption, credit, and deduction against tax imposed by this Act that
becomes law after the effective date of this amendatory Act of 1994 shall be
limited by a reasonable and appropriate sunset date. A taxpayer is not
entitled to take the exemption, credit, or deduction beginning on the sunset
date and thereafter. If a reasonable and appropriate sunset date is not
specified in the Public Act that creates the exemption, credit, or deduction, a
taxpayer shall not be entitled to take the exemption, credit, or deduction
beginning 5 years after the effective date of the Public Act creating the
exemption, credit, or deduction and thereafter.
(Source: P.A. 88‑660, eff. 9‑16‑94.)
|
(35 ILCS 115/4) (from Ch. 120, par. 439.104)
Sec. 4.
Evidence that tangible personal property was sold by any supplier
for delivery to a person residing or engaged in business in this State
shall be prima facie evidence that such tangible personal property was sold
for the purpose of resale as an incident to a sale of service taxable under
this Act.
(Source: Laws 1961, p. 1745.)
|
(35 ILCS 115/5) (from Ch. 120, par. 439.105)
Sec. 5.
Every supplier maintaining a place of business in this State and
making sales of tangible personal property for the purpose of resale as an
incident to the sales of service taxable under this Act (whether those
sales are made within or without this State) shall, when
collecting the tax as provided in Section 3‑40 of this Act from
the serviceman, give to the serviceman (if demanded by the serviceman) a
receipt for the tax in the manner and form prescribed by
the Department. The receipt shall be sufficient to relieve the
serviceman from further liability for the tax to which the
receipt may refer. Each supplier shall list with the Department
the names and addresses of all of his or her agents operating in
this State and the location of any and all of his or her distribution
or sales houses, offices, or other places of business in this State.
(Source: P.A. 86‑1475.)
|
(35 ILCS 115/6) (from Ch. 120, par. 439.106)
Sec. 6.
Any supplier maintaining a place of business in this State, if
required to register under the "Retailers' Occupation Tax Act", the "Use
Tax Act" or the "Service Use Tax Act", need not obtain an additional
Certificate of Registration under this Act, but shall be deemed to be
sufficiently registered by virtue of his being registered under the
"Retailers' Occupation Tax Act", the "Use Tax Act" or the "Service Use Tax
Act". Every supplier maintaining a place of business in this State, if not
required to register under the "Retailers' Occupation Tax Act", the "Use
Tax Act" or the "Service Use Tax Act", shall apply to the Department (upon
a form prescribed and furnished by the Department) for a Certificate of
Registration under this Act. Every serviceman maintaining a place of
business in this State, if not required to register under the "Retailers'
Occupation Tax Act", the "Use Tax Act" or the "Service Use Tax Act", and
desiring to or required to pay the tax imposed by this Act directly to the
Department, shall, except as provided in Section 10 of this Act, apply to
the Department (upon a form prescribed and furnished by the Department) for
a Certificate of Registration under this Act. In completing such
application, the applicant shall furnish such information as the Department
may reasonably require. Upon approval of an application for Certificate of
Registration, the Department shall issue, without charge, a Certificate of
Registration to the applicant. Such certificate of Registration shall be
displayed at the address which the applicant states in his application to
be the principal place of business or location from which he will act as a
supplier or serviceman in this State. If the applicant will act as a
supplier or serviceman in this State from other places of business or
locations, he shall list the addresses of such additional places of
business or locations in his application for Certificate of Registration,
and the Department shall issue a Sub‑Certificate of Registration to the
applicant for each such additional place of business or location. Each
Sub‑Certificate of Registration shall be conspicuously displayed at the
place for which it is issued. Such Sub‑Certificate of Registration shall
bear the same registration number as that appearing upon the Certificate of
Registration to which such Sub‑Certificate relates. Where a supplier or
serviceman operates more than one place of business which is subject to
registration under this Section and such businesses are substantially
different in character or are engaged in under different trade names or are
engaged in under other substantially dissimilar circumstances (so that it
is more practicable, from an accounting, auditing or bookkeeping
standpoint, for such businesses to be separately registered), the
Department may require or permit such person to apply for and obtain a
separate Certificate of Registration for each such business or for any of
such businesses instead of registering such person, as to all such
businesses, under a single Certificate of Registration supplemented by
related Sub‑Certificates of Registration. Such Certificate of Registration
shall not be issued to any person who is in default to the State of
Illinois for moneys due under this Act.
The Department may, in its discretion, upon application, authorize the
collection of the tax herein imposed by any supplier or serviceman not
maintaining a place of business within this State, who, to the satisfaction
of the Department, furnishes adequate security to insure collection and
payment of the tax. Such supplier or serviceman shall be issued, without
charge, a permit to collect such tax. When so authorized, it shall be the
duty of such supplier or serviceman to collect the tax upon all tangible
personal property sold to his knowledge for the purpose of resale as an
incident to the sale of a service within this State, in the same manner and
subject to the same requirements including the furnishing of a receipt to
the serviceman (if demanded by the serviceman), as a supplier or serviceman
maintaining a place of business within this State. The receipt given to the
serviceman shall be sufficient to relieve him from further liability for
the tax to which such receipt may refer. Such permit may be revoked by the
Department as provided in this Act.
(Source: Laws 1965, p. 3723.)
|
(35 ILCS 115/7) (from Ch. 120, par. 439.107)
Sec. 7.
It is unlawful for any supplier to advertise or hold out or state to the
public or to any serviceman, directly or indirectly, that the tax or any
part thereof imposed by Section 3 hereof will be assumed or absorbed by the
supplier or that it will not be added to the selling price of the property
sold, or if added that it or any part thereof will be refunded other than
when the supplier refunds the selling price and tax because of the
merchandise's being returned to the supplier or other than when the
supplier credits or refunds the tax to the serviceman to support a claim
filed with the Department under this Act. Any person violating any of the
provisions of this Section within this State shall be guilty of a Class A
misdemeanor.
(Source: P. A. 77‑2830.)
|
(35 ILCS 115/8) (from Ch. 120, par. 439.108)
Sec. 8.
The tax herein required to be collected by any supplier pursuant to
this Act, and any such tax collected by any supplier, shall constitute a
debt owed by the supplier to this State.
(Source: Laws 1961, p. 1745.)
|
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3. The total amount of taxable receipts received by | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
4. The amount of credit provided in Section 2d of | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
5. The amount of tax due;
5‑5. The signature of the taxpayer; and
6. Such other reasonable information as the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
If a taxpayer fails to sign a return within 30 days after the proper notice
and demand for signature by the Department, the return shall be considered
valid and any amount shown to be due on the return shall be deemed assessed.
Prior to October 1, 2003, and on and after September 1, 2004 a serviceman may accept a Manufacturer's
Purchase Credit certification
from a purchaser in satisfaction
of Service Use Tax as provided in Section 3‑70 of the
Service Use Tax Act if the purchaser provides
the
appropriate
documentation as required by Section 3‑70 of the Service Use Tax Act.
A Manufacturer's Purchase Credit certification, accepted prior to October 1,
2003 or on or after September 1, 2004 by a serviceman as
provided in Section 3‑70 of the Service Use Tax Act, may be used by that
serviceman to satisfy Service Occupation Tax liability in the amount claimed in
the certification, not to exceed 6.25% of the receipts subject to tax from a
qualifying purchase. A Manufacturer's Purchase Credit reported on any
original or amended return
filed under
this Act after October 20, 2003 for reporting periods prior to September 1, 2004 shall be disallowed. Manufacturer's Purchase Credit reported on annual returns due on or after January 1, 2005 will be disallowed for periods prior to September 1, 2004.
No Manufacturer's
Purchase Credit may be used after September 30, 2003 through August 31, 2004 to
satisfy any
tax liability imposed under this Act, including any audit liability.
If the serviceman's average monthly tax liability to
the Department does not exceed $200, the Department may authorize his
returns to be filed on a quarter annual basis, with the return for
January, February and March of a given year being due by April 20 of
such year; with the return for April, May and June of a given year being
due by July 20 of such year; with the return for July, August and
September of a given year being due by October 20 of such year, and with
the return for October, November and December of a given year being due
by January 20 of the following year.
If the serviceman's average monthly tax liability to
the Department does not exceed $50, the Department may authorize his
returns to be filed on an annual basis, with the return for a given year
being due by January 20 of the following year.
Such quarter annual and annual returns, as to form and substance,
shall be subject to the same requirements as monthly returns.
Notwithstanding any other provision in this Act concerning the time within
which a serviceman may file his return, in the case of any serviceman who
ceases to engage in a kind of business which makes him responsible for filing
returns under this Act, such serviceman shall file a final return under this
Act with the Department not more than 1 month after discontinuing such
business.
Beginning October 1, 1993, a taxpayer who has an average monthly tax
liability of $150,000 or more shall make all payments required by rules of the
Department by electronic funds transfer. Beginning October 1, 1994, a taxpayer
who has an average monthly tax liability of $100,000 or more shall make all
payments required by rules of the Department by electronic funds transfer.
Beginning October 1, 1995, a taxpayer who has an average monthly tax liability
of $50,000 or more shall make all payments required by rules of the Department
by electronic funds transfer. Beginning October 1, 2000, a taxpayer who has
an annual tax liability of $200,000 or more shall make all payments required by
rules of the Department by electronic funds transfer. The term "annual tax
liability" shall be the sum of the taxpayer's liabilities under this Act, and
under all other State and local occupation and use tax laws administered by the
Department, for the immediately preceding calendar year. The term "average
monthly tax liability" means
the sum of the taxpayer's liabilities under this Act, and under all other State
and local occupation and use tax laws administered by the Department, for the
immediately preceding calendar year divided by 12.
Beginning on October 1, 2002, a taxpayer who has a tax liability in the
amount set forth in subsection (b) of Section 2505‑210 of the Department of
Revenue Law shall make all payments required by rules of the Department by
electronic funds transfer.
Before August 1 of each year beginning in 1993, the Department shall
notify all taxpayers required to make payments by electronic funds transfer.
All taxpayers required to make payments by electronic funds transfer shall make
those payments for a minimum of one year beginning on October 1.
Any taxpayer not required to make payments by electronic funds transfer may
make payments by electronic funds transfer with the
permission of the Department.
All taxpayers required to make payment by electronic funds transfer and
any taxpayers authorized to voluntarily make payments by electronic funds
transfer shall make those payments in the manner authorized by the Department.
The Department shall adopt such rules as are necessary to effectuate a
program of electronic funds transfer and the requirements of this Section.
Where a serviceman collects the tax with respect to the selling price of
tangible personal property which he sells and the purchaser thereafter returns
such tangible personal property and the serviceman refunds the
selling price thereof to the purchaser, such serviceman shall also refund,
to the purchaser, the tax so collected from the purchaser. When
filing his return for the period in which he refunds such tax to the
purchaser, the serviceman may deduct the amount of the tax so refunded by
him to the purchaser from any other Service Occupation Tax, Service Use
Tax, Retailers' Occupation Tax or Use Tax which such serviceman may be
required to pay or remit to the Department, as shown by such return,
provided that the amount of the tax to be deducted shall previously have
been remitted to the Department by such serviceman. If the serviceman shall
not previously have remitted the amount of such tax to the Department,
he shall be entitled to no deduction hereunder upon refunding such tax
to the purchaser.
If experience indicates such action to be practicable, the Department
may prescribe and furnish a combination or joint return which will
enable servicemen, who are required to file returns
hereunder and also under the Retailers' Occupation Tax Act, the Use
Tax Act or the Service Use Tax Act, to furnish all the return
information required by all said Acts on the one form.
Where the serviceman has more than one business
registered with the Department under separate registrations hereunder,
such serviceman shall file separate returns for each
registered business.
Beginning January 1, 1990, each month the Department shall pay into
the Local Government Tax Fund the revenue realized for the
preceding month from the 1% tax on sales of food for human consumption
which is to be consumed off the premises where it is sold (other than
alcoholic beverages, soft drinks and food which 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.
Beginning January 1, 1990, each month the Department shall pay into
the County and Mass Transit District Fund 4% of the revenue realized
for the preceding month from the 6.25% general rate.
Beginning August 1, 2000, each
month the Department shall pay into the
County and Mass Transit District Fund 20% of the net revenue realized for the
preceding month from the 1.25% rate on the selling price of motor fuel and
gasohol.
Beginning January 1, 1990, each month the Department shall pay into
the Local Government Tax Fund 16% of the revenue realized for the
preceding month from the 6.25% general rate on transfers of
tangible personal property.
Beginning August 1, 2000, each
month the Department shall pay into the
Local Government Tax Fund 80% of the net revenue realized for the preceding
month from the 1.25% rate on the selling price of motor fuel and gasohol.
Of the remainder of the moneys received by the Department pursuant to
this Act, (a) 1.75% thereof shall be paid into the Build Illinois Fund and
(b) prior to July 1, 1989, 2.2% and on and after July 1, 1989, 3.8% thereof
shall be paid into the Build Illinois Fund; provided, however, that if in
any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
may be, of the moneys received by the Department and required to be paid
into the Build Illinois Fund pursuant to Section 3 of the Retailers'
Occupation Tax Act, Section 9 of the Use Tax Act, Section 9 of the Service
Use Tax Act, and Section 9 of the Service Occupation Tax Act, such Acts
being hereinafter called the "Tax Acts" and such aggregate of 2.2% or 3.8%,
as the case may be, of moneys being hereinafter called the "Tax Act
Amount", and (2) the amount transferred to the Build Illinois Fund from the
State and Local Sales Tax Reform Fund shall be less than the Annual
Specified Amount (as defined in Section 3 of the Retailers' Occupation Tax
Act), an amount equal to the difference shall be immediately paid into the
Build Illinois Fund from other moneys received by the Department pursuant
to the Tax Acts; and further provided, that if on the last business day of
any month the sum of (1) the Tax Act Amount required to be deposited into
the Build Illinois Account in the Build Illinois Fund during such month and
(2) the amount transferred during such month to the Build Illinois Fund
from the State and Local Sales Tax Reform Fund shall have been less than
1/12 of the Annual Specified Amount, an amount equal to the difference
shall be immediately paid into the Build Illinois Fund from other moneys
received by the Department pursuant to the Tax Acts; and, further provided,
that in no event shall the payments required under the preceding proviso
result in aggregate payments into the Build Illinois Fund pursuant to this
clause (b) for any fiscal year in excess of the greater of (i) the Tax Act
Amount or (ii) the Annual Specified Amount for such fiscal year; and,
further provided, that the amounts payable into the Build Illinois Fund
under this clause (b) shall be payable only until such time as the
aggregate amount on deposit under each trust indenture securing Bonds
issued and outstanding pursuant to the Build Illinois Bond Act is
sufficient, taking into account any future investment income, to fully
provide, in accordance with such indenture, for the defeasance of or the
payment of the principal of, premium, if any, and interest on the Bonds
secured by such indenture and on any Bonds expected to be issued thereafter
and all fees and costs payable with respect thereto, all as certified by
the Director of the
Bureau of the Budget (now Governor's Office of Management and Budget). If
on the last business day of
any month in which Bonds are outstanding pursuant to the Build Illinois
Bond Act, the aggregate of the moneys deposited
in the Build Illinois Bond Account in the Build Illinois Fund in such month
shall be less than the amount required to be transferred in such month from
the Build Illinois Bond Account to the Build Illinois Bond Retirement and
Interest Fund pursuant to Section 13 of the Build Illinois Bond Act, an
amount equal to such deficiency shall be immediately paid
from other moneys received by the Department pursuant to the Tax Acts
to the Build Illinois Fund; provided, however, that any amounts paid to the
Build Illinois Fund in any fiscal year pursuant to this sentence shall be
deemed to constitute payments pursuant to clause (b) of the preceding
sentence and shall reduce the amount otherwise payable for such fiscal year
pursuant to clause (b) of the preceding sentence. The moneys received by
the Department pursuant to this Act and required to be deposited into the
Build Illinois Fund are subject to the pledge, claim and charge set forth
in Section 12 of the Build Illinois Bond Act.
Subject to payment of amounts into the Build Illinois Fund as provided in
the preceding paragraph or in any amendment thereto hereafter enacted, the
following specified monthly installment of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and Exposition
Authority provided under Section 8.25f of the State Finance Act, but not in
excess of the sums designated as "Total Deposit", shall be deposited in the
aggregate from collections under Section 9 of the Use Tax Act, Section 9 of
the Service Use Tax Act, Section 9 of the Service Occupation Tax Act, and
Section 3 of the Retailers' Occupation Tax Act into the McCormick Place
Expansion Project Fund in the specified fiscal years.
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Beginning July 20, 1993 and in each month of each fiscal year thereafter,
one‑eighth of the amount requested in the certificate of the Chairman of
the Metropolitan Pier and Exposition Authority for that fiscal year, less
the amount deposited into the McCormick Place Expansion Project Fund by the
State Treasurer in the respective month under subsection (g) of Section 13
of the Metropolitan Pier and Exposition Authority Act, plus cumulative
deficiencies in the deposits required under this Section for previous
months and years, shall be deposited into the McCormick Place Expansion
Project Fund, until the full amount requested for the fiscal year, but not
in excess of the amount specified above as "Total Deposit", has been deposited.
Subject to payment of amounts into the Build Illinois Fund and the
McCormick
Place Expansion Project Fund
pursuant to the preceding paragraphs or in any amendments thereto hereafter
enacted, beginning July 1, 1993, the Department shall each month pay into the
Illinois Tax Increment Fund 0.27% of 80% of the net revenue realized for the
preceding month from the 6.25% general rate on the selling price of tangible
personal property.
Subject to payment of amounts into the Build Illinois Fund and the
McCormick Place Expansion Project Fund pursuant to the preceding paragraphs or in any
amendments thereto hereafter enacted, beginning with the receipt of the first
report of taxes paid by an eligible business and continuing for a 25‑year
period, the Department shall each month pay into the Energy Infrastructure
Fund 80% of the net revenue realized from the 6.25% general rate on the
selling price of Illinois‑mined coal that was sold to an eligible business.
For purposes of this paragraph, the term "eligible business" means a new
electric generating facility certified pursuant to Section 605‑332 of the
Department of Commerce and
Economic Opportunity Law of the Civil Administrative
Code of Illinois.
Remaining moneys received by the Department pursuant to this
Act shall be paid into the General Revenue Fund of the State Treasury.
The Department may, upon separate written notice to a taxpayer,
require the taxpayer to prepare and file with the Department on a form
prescribed by the Department within not less than 60 days after receipt
of the notice an annual information return for the tax year specified in
the notice. Such annual return to the Department shall include a
statement of gross receipts as shown by the taxpayer's last Federal income
tax return. If the total receipts of the business as reported in the
Federal income tax return do not agree with the gross receipts reported to
the Department of Revenue for the same period, the taxpayer shall attach
to his annual return a schedule showing a reconciliation of the 2
amounts and the reasons for the difference. The taxpayer's annual
return to the Department shall also disclose the cost of goods sold by
the taxpayer during the year covered by such return, opening and closing
inventories of such goods for such year, cost of goods used from stock
or taken from stock and given away by the taxpayer during such year, pay
roll information of the taxpayer's business during such year and any
additional reasonable information which the Department deems would be
helpful in determining the accuracy of the monthly, quarterly or annual
returns filed by such taxpayer as hereinbefore provided for in this
Section.
If the annual information return required by this Section is not
filed when and as required, the taxpayer shall be liable as follows:
(i) Until January 1, 1994, the taxpayer shall be | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(ii) On and after January 1, 1994, the taxpayer | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The chief executive officer, proprietor, owner or highest ranking
manager shall sign the annual return to certify the accuracy of the
information contained therein. Any person who willfully signs the
annual return containing false or inaccurate information shall be guilty
of perjury and punished accordingly. The annual return form prescribed
by the Department shall include a warning that the person signing the
return may be liable for perjury.
The foregoing portion of this Section concerning the filing of an
annual information return shall not apply to a serviceman who is not
required to file an income tax return with the United States Government.
As soon as possible after the first day of each month, upon certification
of the Department of Revenue, the Comptroller shall order transferred and
the Treasurer shall transfer from the General Revenue Fund to the Motor
Fuel Tax Fund an amount equal to 1.7% of 80% of the net revenue realized
under this Act for the second preceding month.
Beginning April 1, 2000, this transfer is no longer required
and shall not be made.
Net revenue realized for a month shall be the revenue collected by the State
pursuant to this Act, less the amount paid out during that month as
refunds to taxpayers for overpayment of liability.
For greater simplicity of administration, it shall be permissible for
manufacturers, importers and wholesalers whose products are sold by numerous
servicemen in Illinois, and who wish to do so, to
assume the responsibility for accounting and paying to the Department
all tax accruing under this Act with respect to such sales, if the
servicemen who are affected do not make written objection to the
Department to this arrangement.
(Source: P.A. 92‑12, eff. 7‑1‑01; 92‑208, eff. 8‑2‑01; 92‑492, eff. 1‑1‑02; 92‑600, eff. 6‑28‑02; 92‑651, eff. 7‑11‑02; 93‑24, eff. 6‑20‑03; 93‑840, eff. 7‑30‑04.)
|
(35 ILCS 115/10a) (from Ch. 120, par. 439.110a)
Sec. 10a.
Notwithstanding any other provision to the contrary, any person
who is required to file a bond pursuant to any provision of this Act and
who has continuously complied with all provisions of this Act for 24 or
more consecutive months, shall no longer be required to comply with the
bonding provisions of this Act so long as such person continues his compliance
with the provisions of this Act.
(Source: P.A. 84‑1408.)
|
(35 ILCS 115/11) (from Ch. 120, par. 439.111)
Sec. 11.
Every supplier required or authorized to collect taxes hereunder
and every serviceman making sales of service in this State on or after the
effective date hereof shall keep such records, receipts, invoices and other
pertinent books, documents, memoranda and papers as the Department shall
require, in such form as the Department shall require.
The Department may adopt rules that establish requirements, including record
forms and formats, for records required to be kept and maintained by taxpayers.
For purposes of this Section, "records" means all data maintained by the
taxpayer, including data on paper, microfilm, microfiche or any type of
machine‑sensible data compilation. For the purpose of
administering and enforcing the provisions hereof, the Department, or any
officer or employee of the Department designated, in writing, by the
Director thereof, may hold investigations and hearings concerning any
matters covered herein and may examine any books, papers, records,
documents or memoranda of any supplier or serviceman bearing upon the sales
of services or the sales of tangible personal property to servicemen, and
may require the attendance of such person or any officer or employee of
such person, or of any person having knowledge of the facts, and may take
testimony and require proof for its information.
(Source: P.A. 88‑480.)
|
(35 ILCS 115/12) (from Ch. 120, par. 439.112)
Sec. 12.
All of the provisions of Sections 1d, 1e, 1f, 1i, 1j, 1j.1, 1k,
1m,
1n, 1o, 2a, 2b, 2c, 3 (except as to the disposition by the Department
of the
tax collected under this Act), 4 (except that the time limitation
provisions shall run from the date when the tax is due rather than from the
date when gross receipts are received), 5 (except that the time limitation
provisions on the issuance of notices of tax liability shall run from the
date when the tax is due rather than from the date when gross receipts are
received), 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5j, 5k, 5l, 7, 8, 9, 10, 11 and
12 of the "Retailers' Occupation Tax Act" which are not inconsistent with this
Act, and Section 3‑7 of the Uniform Penalty and Interest Act shall
apply, as far as practicable, to the subject matter of this Act
to the same extent as if such provisions were included herein.
(Source: P.A. 90‑42, eff. 1‑1‑98; 90‑792, eff. 1‑1‑99.)
|
(35 ILCS 115/13) (from Ch. 120, par. 439.113)
Sec. 13.
Any person (resident or non‑resident) who incurs tax liability
under this Act as a serviceman in this State and who removes from this
State or conceals his whereabouts, shall be deemed thereby to appoint the
Secretary of State of Illinois his agent for the service of process or
notice in any judicial or administrative proceeding under this Act. Such
process or notice shall be served by the Department on the Secretary of
State by leaving, at the office of the Secretary of State at least 15 days
before the return day of such process or notice, a true and certified copy
thereof, and by sending to the taxpayer by registered or certified mail,
postage prepaid, a like and true certified copy, with an endorsement
thereon of the service upon said Secretary of State, addressed to such
taxpayer at his last known address.
Service of process or notice in the manner provided for in this Section,
under the circumstances specified in this Section, shall be of the same
force and validity as if served upon the taxpayer personally within this
State. Proof of such service upon the taxpayer in this State through the
Secretary of State as his agent and by mailing to the last known address of
the taxpayer may be made in such judicial or administrative proceeding by
the affidavit of the Director of Revenue, or by his duly authorized
representative who made such service, with a copy of the process or notice
that was so served attached to such affidavit.
(Source: P.A. 91‑51, eff. 6‑30‑99.)
|
(35 ILCS 115/15) (from Ch. 120, par. 439.115)
Sec. 15.
When the amount due is under $300, any person subject to the
provisions hereof who fails to file a return, or who violates any other
provision of Section 9 or Section 10 hereof, or who fails to keep books and
records as required herein, or who files a fraudulent return, or who wilfully
violates any Rule or Regulation of the Department for the administration and
enforcement of the provisions hereof, or any officer or agent of a corporation,
or manager, member, or agent of a limited liability company, subject hereto who
signs a fraudulent return filed on behalf of such corporation or limited
liability company, or any accountant or other agent who knowingly enters false
information on the return of any taxpayer under this Act, or any person who
violates any of the provisions of Sections 3, 5 or 7 hereof, or any purchaser
who obtains a registration number or resale number from the Department through
misrepresentation, or who represents to a seller that such purchaser has a
registration number or a resale number from the Department when he knows that
he does not, or who uses his registration number or resale number to make a
seller believe that he is buying tangible personal property for resale when
such purchaser in fact knows that this is not the case, is guilty of a Class 4
felony.
Any person who violates any provision of Section 6 hereof, or who
engages in the business of making sales of service after his Certificate of
Registration under this Act has been revoked in accordance with Section 12
of this Act, is guilty of a Class 4 felony. Each day any such person
is engaged in business in violation of Section 6, or after his Certificate of
Registration under this Act has been revoked, constitutes a separate offense.
When the amount due is under $300, any person who accepts money that
is due to the Department under this Act from a taxpayer for the purpose of
acting as the taxpayer's agent to make the payment to the Department, but
who fails to remit such payment to the Department when due is guilty of a
Class 4 felony. Any such person who purports to make such payment by
issuing or delivering a check or other order upon a real or fictitious
depository for the payment of money, knowing that it will not be paid by
the depository, shall be guilty of a deceptive practice in violation of
Section 17‑1 of the Criminal Code of 1961, as amended.
When the amount due is $300 or more, any person subject to the
provisions hereof who fails to file a return, or who violates any other
provision of Section 9 or Section 10 hereof, or who fails to keep books and
records as required herein, or who files a fraudulent return, or who
wilfully violates any rule or regulation of the Department for the
administration and enforcement of the provisions hereof, or any officer or
agent of a corporation, or manager, member, or agent of a limited liability
company, subject hereto who signs a fraudulent return filed on behalf of such
corporation or limited liability company, or any accountant or other agent who
knowingly enters false information on the return of any taxpayer under this
Act, or any person who violates any of the provisions of Sections 3, 5 or 7
hereof, or any purchaser who obtains a registration number or resale number
from the Department through misrepresentation, or who represents to
a seller that such purchaser has a registration number or a resale number
from the Department when he knows that he does not, or who uses his
registration number or resale number to make a seller believe that he is
buying tangible personal property for resale when such purchaser in fact
knows that this is not the case, is guilty of a Class 3 felony.
When the amount due is $300 or more, any person who accepts money that is
due to the Department under this Act from a taxpayer for the purpose of
acting as the taxpayer's agent to make the payment to the
Department but who fails to remit such payment to the Department when due
is guilty of a Class 3 felony. Any such person who purports to make such
payment by issuing or delivering a check or other order upon a real or
fictitious depository for the payment of money, knowing that it will not be
paid by the depository shall be guilty of a deceptive practice in violation
of Section 17‑1 of the Criminal Code of 1961, as amended.
Any serviceman who collects or attempts to collect Service Occupation Tax,
measured by receipts which such serviceman knows are not subject to Service
Occupation Tax, or any serviceman who collects or attempts to collect an
amount (however designated) which purports to reimburse such serviceman for
Service Occupation Tax liability measured by receipts or selling prices which
such serviceman knows are not subject to Service Occupation Tax, or any
serviceman who knowingly over‑collects or attempts to
over‑collect Service Occupation Tax or an amount purporting to be
reimbursement for Service Occupation Tax liability in a transaction which
is subject to the tax that is imposed by this Act, shall be guilty of a
Class 4 felony for each such offense. This paragraph does not apply to an
amount collected by the serviceman as reimbursement for the serviceman's
Service Occupation Tax liability on receipts or selling prices which are
subject to tax under this Act, as long as such collection is made in
compliance with the tax collection brackets prescribed by the Department in
its Rules and Regulations.
A prosecution for any act in violation of this Section may be commenced
at any time within 3 years of the commission of that act.
This Section does not apply if the violation in a particular case also
constitutes a criminal violation of the Retailers' Occupation Tax Act or
the Use Tax Act.
(Source: P.A. 91‑51, eff. 6‑30‑99.)
|
(35 ILCS 115/15.5) (from Ch. 120, par. 439.115a)
Sec. 15.5.
(Repealed).
(Source: Repealed by P.A. 87‑205.)
|
(35 ILCS 115/16) (from Ch. 120, par. 439.116)
Sec. 16.
The tax herein imposed shall be in addition to all other
occupation or privilege taxes imposed by the State of Illinois or by any
municipal corporation or political subdivision thereof.
(Source: Laws 1961, p. 1745.)
|
(35 ILCS 115/17) (from Ch. 120, par. 439.117)
Sec. 17.
If it shall appear that an amount of tax or penalty or interest has
been paid in error hereunder directly to the Department by a serviceman,
whether such amount be paid through a mistake of fact or an error of law, such
serviceman may file a claim for credit or refund with the Department. If it
shall appear that an amount of tax or penalty or interest has been paid in
error to the Department hereunder by a supplier who is required or
authorized to collect and remit the Service Occupation Tax, whether such
amount be paid through a mistake of fact or an error of law, such supplier
may file a claim for credit or refund with the Department, provided that no
credit shall be allowed nor any refund made for any amount paid by any such
supplier unless it shall appear that he bore the burden of such amount and
did not shift the burden thereof to anyone else (as in the case of a
duplicated tax payment which the supplier made to the Department and did
not collect from anyone else), or unless it shall appear that he or his
legal representative has unconditionally repaid such amount to his vendee
(1) who bore the burden thereof and has not shifted such burden directly or
indirectly in any manner whatsoever; (2) who, if he has shifted such
burden, has repaid unconditionally such amount to his own vendee, and (3)
who is not entitled to receive any reimbursement therefor from any other
source than from his supplier, nor to be relieved of such burden in any
other manner whatsoever.
Any credit or refund that is allowed under this Section shall bear interest
at the rate and in the manner specified in the Uniform Penalty and Interest
Act.
Any claim filed hereunder shall be filed upon a form prescribed and
furnished by the Department. The claim shall be signed by the claimant (or
by the claimant's legal representative if the claimant shall have died or
become a person under legal disability), or by a duly
authorized agent of the claimant or his or her legal representative.
A claim for credit or refund shall be considered to have been filed with
the Department on the date upon which it is received by the Department.
Upon receipt of any claim for credit or refund filed under this Act, any
officer or employee of the Department, authorized in writing by the
Director of Revenue to acknowledge receipt of such claims on behalf of the
Department, shall execute on behalf of the Department, and shall deliver or
mail to the claimant or his or her duly authorized agent, a written receipt,
acknowledging that the claim has been filed with the Department, describing
the claim in sufficient detail to identify it and stating the date upon
which the claim was received by the Department. Such written receipt shall
be prima facie evidence that the Department received the claim described in
such receipt and shall be prima facie evidence of the date when such claim
was received by the Department. In the absence of such a written receipt,
the records of the Department as to when the claim was received by the
Department, or as to whether or not the claim was received at all by the
Department, shall be deemed to be prima facie correct upon these questions
in the event of any dispute between the claimant (or his legal
representative) and the Department concerning these questions.
In case the Department determines that the claimant is entitled to a
refund, such refund shall be made only from such appropriation as may be
available for that purpose. If it appears unlikely that the amount
appropriated would permit everyone having a claim allowed during the period
covered by such appropriation to elect to receive a cash refund, the
Department, by rule or regulation, shall provide for the payment of refunds in
hardship cases and shall define what types of cases qualify as hardship cases.
(Source: P.A. 87‑205.)
|
(35 ILCS 115/18) (from Ch. 120, par. 439.118)
Sec. 18.
As soon as practicable after a claim for credit or refund is filed, the
Department shall examine the same and determine the amount of credit or
refund to which the claimant or the claimant's legal representative, in the
event that the claimant shall have died or become a person under legal disability,
is entitled
and shall, by its Notice of Tentative Determination of Claim, notify the
claimant or his or her legal representative of such determination, which
determination shall be prima facie correct. Proof of such determination by
the Department may be made at any hearing before the Department or in any
legal proceeding by a reproduced copy of the Department's record relating
thereto, in the name of the Department under the certificate of the
Director of Revenue. Such reproduced copy shall, without further proof, be
admitted into evidence before the Department or in any legal proceeding and
shall be prima facie proof of the correctness of the Department's
determination, as shown therein. If such claimant, or the legal
representative of a deceased claimant or a claimant
who is under legal disability shall, within 60 days
after the Department's Notice of Tentative Determination of Claim, file a
protest thereto and request a hearing thereon, the Department shall give
notice to such claimant, or the legal representative of a deceased claimant
or a claimant who is under legal disability,
of the time and place fixed for such hearing, and
shall hold a hearing in conformity with the provisions of this Act, and
pursuant thereto shall issue its Final Determination of the amount, if any,
found to be due as a result of such hearing, to such claimant, or the legal
representative of a deceased claimant or a claimant
who is under legal disability.
If a protest to the Department's Notice of Tentative Determination of
Claim is not filed within 60 days and a request for a hearing
thereon is
not made as provided herein, the Notice shall thereupon become and
operate as a Final Determination; and, if the Department's Notice of
Tentative Determination, upon becoming a Final Determination, indicates no
amount due to the claimant, or, upon issuance of a credit or refund for the
amount, if any, found by the Department to be due, the claim in all its
aspects shall be closed and no longer open to protest, hearing, judicial
review, or by any other proceeding or action whatever, either before the
Department or in any court of this State. Claims for credit or refund
hereunder must be filed with and initially determined by the Department,
the remedy herein provided being exclusive; and no court shall have
jurisdiction to determine the merits of any claim except upon review as
provided in this Act.
(Source: P.A. 90‑491, eff. 1‑1‑98.)
|
(35 ILCS 115/19) (from Ch. 120, par. 439.119)
Sec. 19.
As to any claim for credit or refund filed with the Department on
or
after
each
January 1 and July 1,
no amount of
tax or penalty or interest erroneously paid (either in total or partial
liquidation of a tax or penalty or interest under this Act) more than 3
years prior to such January 1 and July 1, respectively, shall be credited
or
refunded, except that if both the Department and taxpayer have agreed to an
extension of time to issue a notice of tax liability as provided in Section 4
of the Retailers' Occupation Tax Act, such claim may be filed at any time prior
to the expiration of the period agreed upon. No
claim shall be allowed for any amount paid to the Department, whether paid
voluntarily or involuntarily, if paid in total or partial liquidation of an
assessment which had become final before the claim for credit or refund to
recover the amount so paid is filed with the Department, or if paid in
total or partial liquidation of a judgment or order of court.
(Source: P.A. 90‑562, eff. 12‑16‑97.)
|
(35 ILCS 115/20) (from Ch. 120, par. 439.120)
Sec. 20.
If it is determined that
the Department should issue a credit or
refund
hereunder, the Department may first apply the amount thereof against any
amount of tax or penalty or interest due hereunder, or under the Service
Use Tax Act, the Retailers' Occupation Tax Act, the Use
Tax Act,
any local occupation or use tax administered by the Department,
Section 4 of the Water Commission Act of
1985, subsections (b), (c) and (d) of Section 5.01 of the Local Mass
Transit District Act, or subsections (e), (f) and (g) of Section 4.03 of
the Regional Transportation Authority Act,
from the person entitled to such credit or refund. For this
purpose, if proceedings are pending to determine whether or not any tax or
penalty or interest is due hereunder, or under the Service Use Tax Act,
the Retailers' Occupation Tax Act, the Use Tax Act,
any local occupation or use tax administered by the Department,
Section 4 of the Water Commission Act of
1985, subsections (b), (c) and (d) of Section 5.01 of the Local Mass
Transit District Act, or subsections (e), (f) and (g) of Section 4.03 of
the Regional Transportation Authority Act,
from
such person, the Department may withhold issuance of the credit or refund
pending the final disposition of such proceedings and may apply such credit
or refund against any amount found to be due to the Department as a result
of such proceedings. The balance, if any, of the credit or refund shall be
issued to the person entitled thereto.
Any credit memorandum issued hereunder may be used by the authorized
holder thereof to pay any tax or penalty or interest due or to become due
under this Act, or under the Service Use Tax Act, the Retailers'
Occupation Tax Act, the Use Tax Act,
any local occupation or use tax administered by the Department,
Section 4 of the Water Commission Act of
1985, subsections (b), (c) and (d) of Section 5.01 of the Local Mass
Transit District Act, or subsections (e), (f) and (g) of Section 4.03 of
the Regional Transportation Authority Act,
from such holder. Subject to
reasonable rules of the Department, a credit memorandum issued hereunder
may be assigned by the holder thereof to any other person for use in paying
tax or penalty or interest which may be due or become due under this Act,
the Service Use Tax Act, the Retailers' Occupation Tax
Act, the Use Tax Act,
any local occupation or use tax administered by the Department,
Section 4 of the Water Commission Act of
1985, subsections (b), (c) and (d) of Section 5.01 of the Local Mass
Transit District Act, or subsections (e), (f) and (g) of Section 4.03 of
the Regional Transportation Authority Act,
from the assignee.
In any case in which there has been an erroneous refund of tax payable
under this Act, a notice of tax liability may be issued at any time within
3 years from the making of that refund, or within 5 years from the making
of that refund if it appears that any part of the refund was induced by
fraud or the misrepresentation of a material fact. The amount of any
proposed assessment set forth in the notice shall be limited to the amount
of the erroneous refund.
(Source: P.A. 91‑901, eff. 1‑1‑01.)
|
(35 ILCS 115/20a) (from Ch. 120, par. 439.120a)
Sec. 20a.
The Illinois Administrative Procedure Act is hereby expressly
adopted and shall apply to all administrative rules and procedures of the
Department of Revenue under this Act, except that (1) paragraph (b) of Section
5‑10 of the Illinois Administrative Procedure Act does not apply to final
orders, decisions and opinions of the Department, (2) subparagraph (a)2 of
Section 5‑10 of the Illinois Administrative Procedure Act does not apply to
forms established by the Department for use under this Act, and (3) the
provisions of Section 10‑45 of the Illinois Administrative Procedure Act
regarding proposals for decision are excluded and not applicable to the
Department under this Act.
(Source: P.A. 88‑45.)
|
(35 ILCS 115/21) (from Ch. 120, par. 439.121)
Sec. 21.
If any clause, sentence, Section, provision or part of this Act or
the application thereof to any person or circumstance shall be adjudged to
be unconstitutional, the remainder of this Act or its application to
persons or circumstances other than those to which it is held invalid,
shall not be affected thereby. In particular, if any provision which
exempts or has the effect of exempting some class of servicemen or some
kind of service from the tax imposed by this Act should be held to
constitute or to result in an invalid classification or to be
unconstitutional for some other reason, such provision shall be deemed to
be severable, with the remainder of this Act without said provision being
held constitutional.
(Source: Laws 1961, p. 1745.)
|
Disclaimer: These codes may not be the most recent version. Illinois may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
