SPRINGFIELD USE TAX

Springfield, Ill., City Code tit. IX, ch. 100, art. V

in effect

Springfield, Ill., City Code § 100.42 Title and authority.

§ 100.42. - Title and authority. This article shall be known and may be cited as the Springfield use tax. The tax herein imposed is in addition to all other taxes imposed by the city, the state, or any other municipal corporation or political subdivision thereof. The imposition of this tax is in accordance with the provisions of 65 ILCS 5/8-11-6.

Springfield, Ill., City Code § 100.43 Tax imposed.

§ 100.43. - Tax imposed. (a) Every user of tangible personal property that is titled or registered with an agency of the State of Illinois to an address within the corporate limits of the City of Springfield, through a sale at retail shall be liable for a tax on the purchase at the rate of 1% of the selling price of that property. Evidence that titled or registered tangible personal property was sold at retail to a person or business using an address in the corporate limits of the City of Springfield for title or registration shall be prima facie evidence that the tangible personal property was sold for use in the city. (b) For a purchase or use of tangible personal property to be taxable under this article, the tangible personal property must have been purchased from a retailer. (c) If the property that is purchased at retail from a retailer is acquired outside the city and used outside the city before being brought to the city for use here, the use is nevertheless taxable hereunder. However, the selling price on which the tax is computed shall be reduced by an amount which represents a reasonable allowance for depreciation for the period of such prior out-of-city use. (Ord. No. 366-7-98, § 1(Exh.A), 7-21-98)

Springfield, Ill., City Code § 100.44 Springfield retailers to collect tax.

§ 100.44. - Springfield retailers to collect tax. Every retailer of titled or registered tangible personal property located in the corporate limits of the City of Springfield shall be required to collect the Springfield use tax from any purchaser who titles or registers tangible personal property to any address in the corporate limits of the City of Springfield.

Springfield, Ill., City Code § 100.45 Transactions not subject to tax.

§ 100.45. - Transactions not subject to tax. The following items of tangible personal property shall not be subject to the tax imposed by this article: (a) Motor vehicles of the first and second divisions as defined in 625 ILCS 5/1-146, which are used for automobile renting as defined in the Automobile Renting Occupation and Use Tax Act. (b) Personal property purchased and used by a nonprofit state county fair association for conducting, operating, or promoting the county fair. (c) Passenger cars purchased and used as replacement vehicles, i.e. for insurance purposes, to the extent that the price of such replacement vehicle is subject to the replacement vehicle tax. (d) Personal property purchased by a teacher-sponsored organization affiliated with an elementary or secondary school located in the state. (e) Purchases of tangible personal property by any governmental body or by any corporation, society, association, foundation, or institution organized and operated exclusively for charitable, religious, or educational purposes. This exemption shall include purchases of tangible personal property by any not-for-profit corporation, society, association, foundation, institution, or organization which has no compensated officers or employees and which is organized and operated primarily for the recreation of persons 55 years of age or older. (f) Tangible personal property purchased by interstate carriers for hire as rolling stock moving in interstate commerce or purchases or uses by lessors under a lease of one year or longer executed or in effect at the time of purchase of tangible personal property to interstate carriers for-hire for use as rolling stock moving in interstate commerce so long as used by those interstate carriers for hire. (g) Purchase or use by owners, lessors, or shippers of tangible personal property which is utilized by interstate tangible personal property which is utilized by interstate carriers for-hire for use as rolling stock moving in interstate commerce so long as so used by interstate carriers for hire. The rolling stock exemption applies to rolling stock used by interstate carrier for hire, even just between points in Illinois if such rolling stock transports for hire, persons whose journeys or property whose shipments originate or terminate outside the city. (h) The use, in this city, of tangible personal property which is acquired outside this city by a nonresident individual who then brings the property to this city for use here and who has used the property outside this city for at least three months before bringing the property to this city. (i) Where a business is not operated in the city, but which does operate elsewhere is moved to the city or opens up an office, plant, or other business facility in the city, the business shall not be taxed on its use, in the city, of used tangible personal property, which the business bought outside the city and used outside the city in the operation of that business for at least three months before moving the used property to the city for use here. (j) The use, in this city, of tangible personal property which is acquired outside this city and caused to be brought into this city by a person who has already paid a tax in another city in respect to the sale, purchase, or use of the property, to the extent the amount of the tax property due and paid in such other city. This is for taxes paid under use taxes imposed solely under the home rule powers of a taxing unit in this state. (k) Purchase or use of tangible personal property which may not, under the constitution and statutes of the United States, be made subject of taxation by the city. (l) Purchase or use in this city of tangible personal property which was sold in this city to a nonresident of this city, even though the tangible personal property is delivered to the nonresident in this city, if the motor vehicle is not to be titled or registered to the nonresident at an address in this city, and if an exempt affidavit provided by the office to the dealer is completed and signed by the purchaser. (m) Purchase of tangible personal property which is titled and registered in this city but which is neither delivered to, entered into, used generally, or used for doing business within the boundaries of the City of Springfield. (n) Purchase or use of personal property purchased by any not-for-profit music or dramatic arts organization which establishes, by such proof as the office may require by rule, that it has received an exemption under Section 501(c)(3) of the Internal Revenue Code and which is organized and operated for the presentation of live public performances of musical or theatrical works on a regular basis. (o) Purchases made for resale.

Springfield, Ill., City Code § 100.46 Records to be kept.

§ 100.46. - Records to be kept. (a) It shall be presumed that all purchases or uses of tangible personal property purchased at retail are subject to tax under this article until the contrary is established, and the burden of proving that a transaction is not taxable hereunder shall be upon the person who would be required to pay the tax or remit the tax to the office if the transaction is taxable. In the course of any audit or investigation or hearing by the office with reference to a given tax collector or purchaser, if the office finds that the person lacks documentary evidence needed to support the claim that no tax is due hereunder, the office is authorized to notify that person in writing to produce evidence, and that person shall have 60 days subject to the right in the office to extend this period either on request for good cause shown or on its own motion from the date when the notice is sent by certified or registered mail (or delivered if the notice is served personally) in which to obtain and produce evidence for the office's inspection, failing which the matter shall be closed and the transaction shall be conclusively presumed to be taxable hereunder. (b) Every person using in this city tangible personal property purchased at retail from a retailer on or after the effective date hereof shall keep such records, receipts, invoices and other pertinent books, documents, memoranda and papers as the office shall require, in such form as the office shall require. For the purpose of administering and enforcing the provisions hereof, the office, or any officer or employee of the office 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 retailer or purchaser bearing upon the sales or purchases of tangible personal property, the privilege of using which is taxed hereunder, 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.

Springfield, Ill., City Code § 100.47 Purchaser's direct payment of tax to department.

§ 100.47. - Purchaser's direct payment of tax to department. (a) With respect to motor vehicles, aircraft or other eligible items of tangible personal property for which title and registration by a State of Illinois agency is required, a purchaser of such tangible personal property for use in this city, who purchases such tangible personal property from an out-of-city retailer, shall file with the office upon a form to be prescribed and supplied by the office, a return for each such item of tangible personal property purchased. Such return shall be filed not later than 30 days after such motor vehicle, aircraft, or other eligible item of tangible personal property is brought into this city for use. (b) With each return filed for with respect to motor vehicles, aircraft and other eligible items of tangible personal property for which title and registration by a State of Illinois agency is required, the purchaser shall remit the proper amount of tax due (or shall submit satisfactory evidence that the sale is not taxable if that is the case), to the office or its agents, whereupon the office shall issue, in the purchaser's name, a tax receipt or a certificate of exemption if the office is satisfied that the particular sale is tax exempt. (c) Upon payment of use tax determined to be due and owing, the office, upon the purchaser's request, shall issue an appropriate receipt to such purchaser showing that he has paid such tax to the office. Such receipt shall be sufficient to relieve the purchaser from further liability for the tax to which such receipt may refer.

Springfield, Ill., City Code § 100.48 Confidential information.

§ 100.48. - Confidential information. (a) All information received by the office from returns filed under this article, or from any investigation conducted under this article, shall be confidential, except for official purposes, and any person who divulges any information in any manner, except in accordance with a proper judicial order or as otherwise provided by law, shall be punished by a jail sentence not to exceed six months or a fine of $500 or both. (b) The furnishing, upon request, to the city's auditor or his authorized agents, for official use, of returns filed and information related thereto under this article is deemed to be an official purpose within the meaning of this article. (c) Where an appeal or a protest has been filed by an attorney or other authorized representative on behalf of a taxpayer, furnishing the attorney with copies of the taxpayer's filed returns and information related thereto is deemed to be an official purpose within the meaning of this article.

Springfield, Ill., City Code § 100.49 Tax returns; filing.

§ 100.49. - Tax returns; filing. (a) Except as otherwise provided in this section, every retailer required or authorized to collect the tax imposed by this article shall, on or before the last day of each calendar month, file a return for the preceding calendar month with the office. The return shall be filed on forms prescribed by the office and shall furnish such information as the office may reasonably require. (b) With the return, the tax collector shall also file copies of the tax returns filed by the tax collector with the Illinois Department of Revenue covering the same reporting period. (c) Notwithstanding any other provision in this article concerning the time within which a retailer may file his return, in the case of any retailer who ceases to engage in a kind of business which makes him responsible for filing returns under this article, the retailer shall file a final return required by this article with the office not more than one month after discontinuing the business. (d) Where the same person has more than one business registered with the office under separate registrations as required by this article, that person may not file each return that is due as a single return covering all registered businesses but shall file separate returns for each registered business. (e) Refunds to purchasers made by the retailer during the preceding return period, on account of tangible personal property returned to the seller, shall be allowed as a deduction, if the retailer has theretofore included the receipts from the sale in a return filed by him and had remitted the tax from the sale in a return filed by him and had remitted the tax imposed by this article with respect to those receipts. (f) Where the retailer is a corporation, the return filed on behalf of the corporation shall be signed by the president, vice-president, secretary, or treasurer, by the properly accredited agent of the corporation, the chief executive officer or highest ranking manager. (g) Except as provided in this section, the retailer filing the return under this subchapter shall, at the time of filing the return, pay to the office the amount of tax imposed by this article less a discount of 2% which is allowed to reimburse the seller for the expenses incurred in collecting the tax, keeping records, preparing and filing returns, remitting the tax, and supplying data to the office on request. However, the discount of 2% shall not be allowed for any taxes not paid when due. (h) All deposits shall be credited against the tax collector's liabilities under this article. (i) The money received by the office under the provisions of this article shall be deposited in the city treasury. (j) The president, vice-president, secretary, treasurer, chief executive officer, proprietor, owner, or highest ranking manager shall sign any return required to be filed under this section to certify the accuracy of the information contained therein. Any person who willfully signs any return containing false or inaccurate information shall be guilty of a violation of this article and punished accordingly. The return forms prescribed by the officer shall include a warning that the person signing the return may be personally liable for a penalty as provided by this article.

Source: City of Springfield, Illinois, Code of Ordinances (Municode Library, library.municode.com)URL: https://library.municode.com/il/springfield/codes/code_of_ordinances?nodeId=TITIXGERE_CH100TA_ARTVSPUSTAFetched: 11/8/2026