Illinois General Assembly - Consolidated Statutes of Illinois (2023)

3. The total amount of taxable income received

4. The amount of credit referred to in Section 2d of the

5. the amount of tax due;
5-5 The taxpayer's signature; And
6. Such other appropriate information as that

Any Soldier who is required or authorized to collect the tax imposed by this Act on aviation fuel transferred in connection with a sale of services in that state during the preceding calendar month shall, instead of reporting and paying the aviation fuel tax, as otherwise required by this section, report and pay this tax on a separate aviation fuel tax return. The return requirements are as set out in this section. Notwithstanding anything to the contrary in this Act, Soldiers collecting taxes on aviation fuel must file all aviation fuel tax returns and make all aviation fuel tax payments electronically in the manner and form prescribed by the Department. For purposes of this section, “aviation fuel” means kerosene and aviation fuel.
If a taxpayer fails to sign a declaration within 30 days of being properly notified and requested to sign by the Department, the declaration will be deemed valid and all amounts due on the declaration will be deemed assessed.
Notwithstanding anything to the contrary in this Act, Soldiers subject to cannabis taxation must file all cannabis tax returns and make all cannabis tax payments electronically in the manner and form prescribed by the Department.
Effective October 1, 1993, a taxpayer who has an average monthly tax liability of $150,000 or more must make all payments required by Department regulations by electronic wire transfer. Effective October 1, 1994, a taxpayer who has an average monthly tax liability of $100,000 or more must make all payments required by Department regulations by electronic wire transfer. Effective October 1, 1995, a taxpayer with an average monthly tax liability of $50,000 or more must make all payments required by Department regulations by electronic funds transfer. Beginning October 1, 2000, a taxpayer with an annual tax liability of $200,000 or more makes all payments required by Department regulations by electronic funds transfer. The term "annual tax liability" is the sum of the taxpayer's liability under this Act and all other state and local business 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 all other state and local employment and use tax laws administered by the Department for the immediately preceding calendar year divided by 12. Beginning October 1, 2002, A Taxpayer, that has a tax liability equal to the amount specified in subsection (b) of Section 2505-210 of the Department of Revenue Law must make all payments required by the regulations of the Department of Revenue Law by electronic transfer.
Before August 1 of each year beginning in 1993, the Department notifies all taxpayers who are required to make payments by electronic funds transfer. All taxpayers who are required to make payments by electronic funds transfer must make those payments for at least one year, beginning October 1.
Any taxpayer who is not required to make payments by electronic funds transfer can make payments by electronic funds transfer with the Ministry's approval.
All taxpayers who are required to pay by electronic funds transfer and all taxpayers who are voluntarily eligible to make payments by electronic funds transfer must make such payments in the manner approved by the Department.
The Department shall issue the regulations necessary to operate an electronic funds transfer program and the requirements of this section.
If the Soldier is otherwise required to file a monthly return, and if the Soldier's average monthly tax liability to the Department does not exceed $200, the Department may authorize his returns to be filed on a quarterly basis, with returns for January, February and March each year is due by April 20 of that year; whereby repayment for April, May and June of a given year is due by July 20 of that year; whereby redemption for July, August and September of a given year is due by October 20th of that year and redemption for October, November and December of a given year is due by January 20th of the following year.
If the Soldier is otherwise required to file a monthly or quarterly return, and if the Soldier's average monthly tax liability to the Department does not exceed $50, the Department may authorize his returns to be filed annually, with the return for a specific year through January is due 20 of the following year.
The same requirements apply to such quarterly and annual returns as to monthly returns in terms of form and content.
Notwithstanding any other provision in this Act regarding the time limit within which a Soldier may file his tax return, a Soldier who ceases conducting any type of business that makes him responsible for filing tax returns under this Act must file a final tax return under this Act Submit Law Trade with the department no later than 1 month after cessation of such business.
If a service provider collects the tax in relation to the sale price of the property it sells and the buyer subsequently returns that property and the service provider reimburses the buyer for the sale price thereof, that service provider must also reimburse the buyer for the taxes collected from the buyer. When filing his tax return for the period in which he reimburses that tax to the purchaser, the soldier may deduct the amount of the tax he has thus reimbursed to the purchaser from any other tax on the use of services, the tax on performance of services, retail trade tax, or use tax refunded by that Soldier may be required to be paid or remitted to the Department, as evidenced by such declaration, provided that the amount of tax to be deducted has previously been paid by that Serviceman to the Ministry has been transferred. If the service agent has not previously remitted the amount of this tax to the Ministry, after refunding this tax to the buyer, he is entitled not to deduct this tax.
Any Soldier filing a declaration hereunder must also include total tax on the sale price of tangible personal property purchased for use as an incidental in a sale of services, and such Soldier must remit the amount of such tax to the Department if submitting such a statement.
If experience shows that such a measure is practicable, the Department may prescribe and provide a combined or joint declaration that volunteer soldiers who are required to file declarations under this Act and also under the Tax Services Tax Act may all pursuant to must provide the declarations required by both laws form.
If Service Representative has more than one company registered with the Department under separate registration hereunder, such Service Representative need not file each due declaration as a single declaration covering all such registered companies, but must file separate declarations for each such registered company .
Each month from January 1, 1990, the Department will contribute to the State and Local Tax Reform Fund, a special fund in the Treasury, the net proceeds of the preceding month from the 1% tax imposed under this Act.
Each month beginning January 1, 1990, the Department will pay 20% of the net proceeds for the preceding month from the general tax rate of 6.25% on transfers of tangible personal property, other than (i) tangible personal property, to the State and Local Sales Tax Reform Fund purchased at a retail store outside of Illinois and titled or registered by an agency of the government of that state, and (ii) aviation fuel sold on or after December 1, 2019. This aviation fuel exemption applies only so long as the revenue requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are mandatory for the state.
For aviation fuel sold on or after December 1, 2019, the Department contributes each month to the State Aviation Program Fund 20% of net proceeds for the previous month, less the general tax rate of 6.25% on the sales price of aviation fuel an amount estimated by the Ministry required to recover the 20% portion of the aviation fuel tax under this Act, which amount will be paid into the Aviation Fuel Sales Tax Refund Fund. The Department contributes monies to the State Aviation Program Fund and the Aviation Fuel Sales Tax Refund Fund under this statute only so long as the revenue utilization requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are mandatory for the state.
Each month beginning August 1, 2000, the Department will contribute 100% of the prior month's net proceeds from the 1.25% rate on the retail price of motor fuel and gasohol to the state and local Sales Tax Reform Fund.
Each month beginning October 1, 2009, the Department will contribute an amount to the Capital Projects Fund equal to an amount estimated by the Department to be equal to 80% of the previous month's net revenue from the sale of confectionery, toiletries, hygiene items and soft drinks sold to the before 1 September 2009 were taxed at 1% but are now taxed at 6.25%.
Each month beginning July 1, 2013, the Department shall contribute to the Underground Storage Tank Fund from proceeds collected under this Act, the Use Tax Act, the Service Occupation Tax Act and the Retail Occupation Tax Act an amount equal to the average monthly deficit in the Underground Storage Tank Fund during the Prior year as certified annually by the Illinois Environmental Protection Agency, but total payment into the Underground Storage Tank Fund under that statute, the Use Tax Act, the Service Occupation Tax Act, and the Retailer Occupational Tax Act may not exceed $18,000,000 in any state tax year exceed. For the purposes of this paragraph, “average monthly deficit” is equal to the difference between the Fund's average monthly payment entitlements and the average monthly income paid into the Fund, excluding payments made under this paragraph.
Beginning July 1, 2015, each month the Department pays $500,000 of the remaining monies received by the Department under the Use Tax Act, this Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act to State Crime a laboratory fund.
Of the remaining monies received by the Department under this Act, (a) 1.75% thereof will be paid into the BuildIllinois Fund and (b) before July 1, 1989, 2.2% and on and after July 1, 1989 , 3.8% of which will be paid into the Build Illinois Fund; provided, however, that in any fiscal year the sum of (1) an aggregate of 2.2% or 3.8% of monies received from the Department must be paid into the Build Illinois Fund pursuant to Section 3 of the Retail Business Tax Act, Section 9 of the Use Tax Act , Section 9 of the Service Taxation Tax Law and Section 9 of the Service Taxation Tax Law, these laws being hereinafter referred to as "tax laws" and such a total of 2.2% and 3.8% of the funds, hereinafter referred to as "tax law amount", and (2) the amount remitted to the Build Illinois Fund by the State and Local Sales Tax Reform Fund is less than the Annual Specified Amount (as defined in Section 3 of the Retailers'Occupation Tax Act), an amount equal to the Difference immediately paid into the Build Illinois Fund from other funds received by the Department under tax laws; and further provided that if, on the last business day of each month, the sum of (1) the Tax Law amount required to be deposited into the Build Illinois Bond Account in the Build Illinois Fund during that month and (2) the amount remitted during that month to the Build Illinois Fund from the State and Local Sales Tax Reform Fund has been less than 1/12th of the annually assessed amount, an amount equal to the difference is immediately transferred to the Build Illinois from other funds received by the Department under the tax laws Fund paid in ; and further provided that the payments required pursuant to the foregoing provision will in no event result in total payments to Build Illinois Fund under this Clause (b) for any financial year being the higher of (i) the Tax Statute Amount or (ii) the Annual Determiner Amount for this financial year; and, further provided that the amounts payable to the Build Illinois Fund pursuant to this clause (b) are only payable up to the date when the aggregate amount of deposits under each Deed of Trust has settled the bonds issued and outstanding under the Build Illinois Bond Act is sufficient, taking into account any future investment income, to be fully responsible for repayment or payment of the principal, premium and interest, if any, on the Bonds secured by this Agreement and on any Bonds expected to be issued thereafter, in accordance with this Agreement , and to provide all fees and expenses payable thereto, all as certified by the Director of the Office 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 under the Build Illinois Bond Act, the sum of monies deposited in the Build Illinois BondAccount in the Build Illinois Fund that month is less than the amount due that month as of 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 shortfall will be immediately paid to the Build Illinois Fund from other monies received by the Department under the tax laws; provided, however, that all amounts paid to the Build Illinois Fund pursuant to this sentence in any financial year shall be deemed payments under clause (b) of the preceding sentence and shall reduce the amount otherwise payable for that financial year pursuant to clause (b) of the preceding sentence . The monies received by the Department under this Act which are required to be paid into the Build Illinois Fund are subject to lien, claim and encumbrance under Section 12 of the Build Illinois Bond Act.
Subject to the payment of amounts into the Build Illinois Fund as provided for in the preceding paragraph or as subsequently enacted amendment thereto, the following specified monthly rate of the amount included in the statement of the Chairman of the Metropolitan Pier and Exposition Authority pursuant to Section 8.25f of the State Finance Act, but not in excess of the amounts designated as “Total Deposit” shall be deposited in the aggregate of collections under Section 9 Use Tax Act, Section 9 Service Use Tax Act, Section 9 Service Occupation Tax Act and Section 3 of the Retailers' Occupation Tax Act in the McCormick PlaceExpansion Project Fund for the fiscal years shown.

Beginning July 20, 1993, and in each month of each subsequent fiscal year, 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 paid into the McCormick Place Expansion Project Fund by the State Treasurer in the paid into the McCormick Place Expansion Project Fund for the full amount of each month in accordance with subsection (g) of Section 13 of the Metropolitan Pier and Exposition Authority Act, plus any cumulative shortfalls in payments required under that section for the preceding months and years requested but not paid in excess of the amount indicated above as "Total Deposit".
Subject to the payment of amounts to the Capital Projects Fund, the Clean Air Act Permit Fund, the Build Illinois Fund and the McCormick Place Expansion Project Fund in accordance with the preceding paragraphs, or as subsequently enacted amendments thereto, for aviation fuel sold on or after On 1 December 2019, the Ministry shall pay an amount estimated by the Ministry into the Aviation Fuel Sales Tax Refund Fund each month, which is required for the refund of the 80% portion of the tax on aviation fuel under this Act. The Department may contribute monies to the Aviation Fuel Sales Tax Refund Fund pursuant to this paragraph only so long as the revenue appropriation requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are mandatory for the state.
Subject to the payment of amounts into the Build Illinois Fund and the McCormick Place Expansion Project Fund pursuant to the foregoing paragraphs or any amendment thereto effective from July 1, 1993 through September 30, 2013, the Department will pay into the Illinois Tax each month Increment a fund 0.27% from 80% of the previous month's net income from the general tax rate of 6.25% on the selling price of tangible personal property.
Subject to the payment of amounts into the Build Illinois Fund and the McCormick Place Expansion Project Fund pursuant to the preceding paragraphs or as subsequently enacted amendments thereto, the Department will begin paying 80% of net income from the general tax rate of 6.25% on the Selling price of coal produced in Illinois sold to an eligible company into the Energy Infrastructure Fund. For purposes of this paragraph, the term “qualifying entity” means a new power generation facility certified under Section 605-332 of the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois.
Subject to the payment of amounts into the Build Illinois Fund, the McCormick Place Expansion Project Fund, the Illinois Tax Increment Fund and the Energy Infrastructure Fund pursuant to the preceding paragraphs, or as subsequently enacted amendments to this Section, commencing on the first day of the first calendar month of occurs each month on or after 26 August 2014 (the effective date of Public Act 98-1098) from the surveys carried out under Section 9 of the Use Tax Act, Section 9 of the Service Use Tax Act, Section 9 of the Service Occupations Tax Act and Section 3 of the Retail Professions Tax Act, the Department contributes to the Tax Compliance and Administration Fund, which will be used to fund additional auditors and compliance staff at the Department, subject to allocation of revenue, an amount equal to 1/12 of 5% of 80% of cash receipts collected during the preceding financial year by the Department's Audit Bureau under the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers' Occupation Tax Act and associated local occupation and use taxes, the managed by the ministry.
Subject to payments of amounts into the Build Illinois Fund, the McCormick Place Expansion Project Fund, the Illinois Tax Increment Fund, the Energy Infrastructure Fund and the Tax Compliance and Administration Fund as provided for in this Section beginning July 1, 2018 by the Department makes monthly contributions to the Downstate Public Transportation Fund as required by Section 2-3 of the Downstate Public Transportation Act.
Subject to the successful execution and delivery of a public private arrangement between the public authority and a private entity and the completion of civil construction commencing 1 July 2023 of the remainder of the funds received by the Department under the Use Tax Act, the Service Utilization Tax Act, Service Utilization Tax Act and this Act, the Ministry deposits the following specified receipts in total from the surveys under the Service Utilization Tax Act, Service Utilization Tax Act, Service Activity Tax Act and the Retailer Act Professional Tax Act as required by Section 8.25g of the State Treasury Act for distribution in accordance with the Public-Private Partnership Act for Citizen and Transit Infrastructure Projects. Funds received by the Department under this Act that are required to be paid into the Civic and Transit Infrastructure Fund are subject to the lien, claim and encumbrance set forth in Sections 25-55 of the Civic and Transit Infrastructure Public-Private Partnership project law. As used in this paragraph, "civil construction," "private entity," "public-private arrangement," and "public authority" have the meanings set forth in Section 25-10 of the Public-Private Partnership for Civic and Transit Infrastructure Project Act.
fiscal year.............................total deposit
2024.....................................200.000.000 $
2025.....................................206.000.000 $
2026.....................................212.200.000 $
2027.....................................218.500.000 $
2028.....................................225.100.000 $
2029.....................................288.700.000 $
2030.....................................298.900.000 $
2031.....................................309.300.000 $
2032.....................................320.100.000 $
2033.....................................331.200.000 $
2034.....................................341.200.000 $
2035.....................................351.400.000 $
2036.....................................361.900.000 $
2037.....................................372.800.000 $
2038.....................................384.000.000 $
2039.....................................395.500.000 $
2040.....................................407.400.000 $
2041.....................................419.600.000 $
2042.....................................432.200.000 $
2043.....................................445.100.000 $
Beginning July 1, 2021 and ending July 1, 2022, subject to payment of amounts to the State and Local Sales Tax Reform Fund, Build Illinois Fund, McCormick Place Expansion Project Fund, Illinois Tax Increment Fund, Energy Infrastructure Fund , and the Tax Compliance and Administration Fund, as provided in this section, the Department contributes to the Road Fund each month an amount estimated to be 16% of the net revenue derived from taxes levied on motor fuel and gasoline. Beginning July 1, 2022 and ending July 1, 2023, subject to payment of amounts to the State and Local Sales Tax Reform Fund, Build Illinois Fund, McCormick Place Expansion Project Fund, Illinois Tax Increment Fund, Energy Infrastructure Fund , and the Tax Compliance and Administration Fund, as provided in this section, the Department contributes to the Road Fund each month an amount equal to an estimated 32% of the net revenue from motor fuel and gasohol taxes. Beginning July 1, 2023 and ending July 1, 2024, subject to payment of amounts to the State and Local Sales Tax Reform Fund, Build Illinois Fund, McCormick Place Expansion Project Fund, Illinois Tax Increment Fund, Energy Infrastructure Fund , and the Tax Compliance and Administration Fund, as provided for in this section, the Department contributes to the Road Fund each month an amount estimated to be 48% of the net revenue derived from taxes levied on motor fuel and gasoline. Beginning July 1, 2024 and ending July 1, 2025, subject to payment of amounts to the State and Local Sales Tax Reform Fund, Build Illinois Fund, McCormick Place Expansion Project Fund, Illinois Tax Increment Fund, Energy Infrastructure Fund , and the Tax Compliance and Administration Fund, as provided for in this Section, the Department contributes to the Road Fund each month an amount estimated to be equal to 64% of the net revenue derived from taxes levied on motor fuel and gasoline. Beginning July 1, 2025, subject to payment of amounts to the State and Local Sales Tax Reform Fund, Build Illinois Fund, McCormick Place Expansion Project Fund, Illinois Tax Increment Fund, Energy Infrastructure Fund, and Tax Compliance and Management Funds , as provided for in this Section, the Department contributes to the Road Fund each month an amount estimated to be equal to 80% of the net revenue from taxes levied on motor fuel and gasohol. As used in this paragraph, “fuel” has the meaning given to that term in Section 1.1 of the Motor Fuel Tax Act and “gasohol” has the meaning given to that term in Section 3-40 of the Excise Tax Act.
Of the remaining funds received by the department under this law, 75% will be paid into the General Revenue Fund of the Treasury and 25% will be reserved in a special account and used only for transfer to the Common School Fund as part of the monthly allocation from the General Revenue Fund after Section 8a of the State Finance Act.
As soon as practicable after the first day of each month, upon approval by the Department of Treasury, the Comptroller will authorize the remittance and the Treasurer will remit an amount equal to 1.7% of 80% of the net amount from the General Revenue Fund to the Motor Fuel Tax Fund Income earned under this law for the second previous month. As of April 1, 2000, this transfer is no longer required and will no longer be made.
Net revenue earned for a month is the revenue collected by the state under this Act, less the amount paid out that month as reimbursement to taxpayers for overpaid liabilities.
(Source: P.A. 101-10, Article 15, Section 15-15, eff. 6-5-19; 101-10, Article 25, Section 25-110, eff. 6-5-19; 101-27, eff. 6/25/19; 101-32, effect 6/28/19; 101-604, effect 12/13/19; 101-636, effect 6/10/20; 102-700, effect 4-19-22.)