Illinois – Sunset Dates Extended for Certain Exemptions

SALT Report 1294 – Illinois has enacted legislation extending certain exemptions from the retailer’s occupation tax (ROT), the service occupation tax (SOT), and the service use tax (SUT).  Effective June 1, 2012 the sunset date of any ROT, SOT, or SUT exemption, credit, or deduction that is scheduled to expire in 2011, 2012, or 2013 will be extended an additional five years.

The sunset date for the following exemptions has been extended from June 30, 2011 to June 30, 2016:

  • Food for human consumption that is to be consumed off the premises where it is sold; and
  • Prescription and nonprescription medicines, drugs, medical appliances, and insulin, urine testing materials, syringes, and needles used by diabetics, when purchased for use by a person who receives medical assistance from Illinois and resides in a licensed long-term care facility.
The sunset date for the 20% exemption on sales of the following items has been extended from June 30, 2011 to June 30, 2016:
  • Gasohol
  • Majority blended ethanol fuel
  • Biodiesel blends; and
  • 100% biodiesel