reglab/housing_qa huggingface dataset:
410 ILCS 705/55-90
2021 Illinois Compiled Statutes|Chapter 410 - PUBLIC HEALTH|410 ILCS 705/ - Cannabis Regulation and Tax Act.|Article 55 - General Provisions

Sec. 55-90. Home rule preemption. Except as otherwise provided in this Act, the regulation and licensing of the activities described in this Act are exclusive powers and functions of the State. Except as otherwise provided in this Act, a unit of local government, including a home rule unit, may not regulate or license the activities described in this Act. This Section is a denial and limitation of home rule powers and functions under subsection (h) of Section 6 of Article VII of the Illinois Constitution.  (Source: P.A. 101-27, eff. 6-25-19.)
410 ILCS 705/55-95
2021 Illinois Compiled Statutes|Chapter 410 - PUBLIC HEALTH|410 ILCS 705/ - Cannabis Regulation and Tax Act.|Article 55 - General Provisions

(410 ILCS 705/55-95)Sec. 55-95. Conflict of interest. A person is ineligible to apply for, hold, or own financial or voting interest, other than a passive interest in a publicly traded company,  in any cannabis business license under this Act if, within a 2-year period from the effective date of this Act, the person or his or her spouse or immediate family member was a member of the General Assembly or a State employee at an agency that regulates cannabis business establishment license holders who participated personally and substantially in the award of licenses under this Act. A person who violates this Section shall be guilty under subsection (b) of Section 50-5 of the State Officials and Employees Ethics Act.  (Source: P.A. 101-27, eff. 6-25-19; 101-593, eff. 12-4-19.)
410 ILCS 705/Art. 60 heading
2021 Illinois Compiled Statutes|Chapter 410 - PUBLIC HEALTH|410 ILCS 705/ - Cannabis Regulation and Tax Act.|Article 60 - Cannabis Cultivation Privilege Tax

   Article 60.Cannabis Cultivation Privilege Tax  (Source: P.A. 101-27, eff. 6-25-19.)
410 ILCS 705/60-1
2021 Illinois Compiled Statutes|Chapter 410 - PUBLIC HEALTH|410 ILCS 705/ - Cannabis Regulation and Tax Act.|Article 60 - Cannabis Cultivation Privilege Tax

Sec. 60-1. Short title.  This Article may be referred to as the Cannabis Cultivation Privilege Tax Law.  (Source: P.A. 101-27, eff. 6-25-19.)
410 ILCS 705/60-5
2021 Illinois Compiled Statutes|Chapter 410 - PUBLIC HEALTH|410 ILCS 705/ - Cannabis Regulation and Tax Act.|Article 60 - Cannabis Cultivation Privilege Tax

Sec. 60-5. Definitions.  In this Article:"Cannabis" has the meaning given to that term in Article 1 of this Act, except that it does not include cannabis that is subject to tax under the Compassionate Use of Medical Cannabis Program Act."Craft grower" has the meaning given to that term in Article 1 of this Act."Cultivation center" has the meaning given to that term in Article 1 of this Act."Cultivator" or "taxpayer" means a cultivation center or craft grower who is subject to tax under this Article."Department" means the Department of Revenue."Director" means the Director of Revenue."Dispensing organization" or "dispensary" has the meaning given to that term in Article 1 of this Act."Gross receipts" from the sales of cannabis by a cultivator means the total selling price or the amount of such sales, as defined in this Article. In the case of charges and time sales, the amount thereof shall be included only when payments are received by the cultivator."Person" means a natural individual, firm, partnership, association, joint stock company, joint adventure, public or private corporation, limited liability company, or a receiver, executor, trustee, guardian, or other representative appointed by order of any court."Infuser" means "infuser organization" or "infuser" as defined in Article 1 of this Act."Selling price" or "amount of sale" means the consideration for a sale valued in money whether received in money or otherwise, including cash, credits, property, and services, and shall be determined without any deduction on account of the cost of the property sold, the cost of materials used, labor or service cost, or any other expense whatsoever, but does not include separately stated charges identified on the invoice by cultivators to reimburse themselves for their tax liability under this Article.  (Source: P.A. 101-27, eff. 6-25-19; 101-593, eff. 12-4-19.)
410 ILCS 705/60-10
2021 Illinois Compiled Statutes|Chapter 410 - PUBLIC HEALTH|410 ILCS 705/ - Cannabis Regulation and Tax Act.|Article 60 - Cannabis Cultivation Privilege Tax

Sec. 60-10. Tax imposed.(a) Beginning September 1, 2019, a tax is imposed upon the privilege of cultivating cannabis at the rate of 7% of the gross receipts from the first sale of cannabis by a cultivator. The sale of any product that contains any amount of cannabis or any derivative thereof is subject to the tax under this Section on the full selling price of the product. The Department may determine the selling price of the cannabis when the seller and purchaser are affiliated persons, when the sale and purchase of cannabis is not an arm's length transaction, or when cannabis is transferred by a craft grower to the craft grower's dispensing organization or infuser or processing organization and a value is not established for the cannabis. The value determined by the Department shall be commensurate with the actual price received for products of like quality, character, and use in the area. If there are no sales of cannabis of like quality, character, and use in the same area, then the Department shall establish a reasonable value based on sales of products of like quality, character, and use in other areas of the State, taking into consideration any other relevant factors.(b) The Cannabis Cultivation Privilege Tax imposed under this Article is solely the responsibility of the cultivator who makes the first sale and is not the responsibility of a subsequent purchaser, a dispensing organization, or an infuser. Persons subject to the tax imposed under this Article may, however, reimburse themselves for their tax liability hereunder by separately stating reimbursement for their tax liability as an additional charge.(c) The tax imposed under this Article shall be in addition to all other occupation, privilege, or excise taxes imposed by the State of Illinois or by any unit of local government.  (Source: P.A. 101-27, eff. 6-25-19.)
410 ILCS 705/60-15
2021 Illinois Compiled Statutes|Chapter 410 - PUBLIC HEALTH|410 ILCS 705/ - Cannabis Regulation and Tax Act.|Article 60 - Cannabis Cultivation Privilege Tax

Sec. 60-15. Registration of cultivators.  Every cultivator and craft grower subject to the tax under this Article shall apply to the Department of Revenue for a certificate of registration under this Article. All applications for registration under this Article shall be made by electronic means in the form and manner required by the Department.  For that purpose, the provisions of Section 2a of the Retailers' Occupation Tax Act are incorporated into this Article to the extent not inconsistent with this Article. In addition, no certificate of registration shall be issued under this Article unless the applicant is licensed under this Act.  (Source: P.A. 101-27, eff. 6-25-19.)
410 ILCS 705/60-25
2021 Illinois Compiled Statutes|Chapter 410 - PUBLIC HEALTH|410 ILCS 705/ - Cannabis Regulation and Tax Act.|Article 60 - Cannabis Cultivation Privilege Tax

Sec. 60-25. Infuser information returns.  If it is deemed necessary for the administration of this Article, the Department may adopt rules that require infusers to file information returns regarding the sale of cannabis by infusers to dispensaries. The Department may require infusers to file all information returns by electronic means.  (Source: P.A. 101-27, eff. 6-25-19.)
410 ILCS 705/60-30
2021 Illinois Compiled Statutes|Chapter 410 - PUBLIC HEALTH|410 ILCS 705/ - Cannabis Regulation and Tax Act.|Article 60 - Cannabis Cultivation Privilege Tax

Sec. 60-30. Deposit of proceeds.  All moneys received by the Department under this Article shall be deposited into the Cannabis Regulation Fund.  (Source: P.A. 101-27, eff. 6-25-19.)
410 ILCS 705/60-35
2021 Illinois Compiled Statutes|Chapter 410 - PUBLIC HEALTH|410 ILCS 705/ - Cannabis Regulation and Tax Act.|Article 60 - Cannabis Cultivation Privilege Tax

Sec. 60-35. Department administration and enforcement.  The Department shall have full power to administer and enforce this Article, to collect all taxes, penalties, and interest due hereunder, to dispose of taxes, penalties and interest so collected in the manner hereinafter provided, and to determine all rights to credit memoranda, arising on account of the erroneous payment of tax, penalty, or interest hereunder. In the administration of, and compliance with, this Article, the Department and persons who are subject to this Article shall have the same rights, remedies, privileges, immunities, powers, and duties, and be subject to the same conditions, restrictions, limitations, penalties, and definitions of terms, and employ the same modes of procedure, as are prescribed in Sections 1, 2-40, 2a, 2b, 2i, 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation Tax Act and all of the provisions of the Uniform Penalty and Interest Act, which are not inconsistent with this Article, as fully as if those provisions were set forth herein. For purposes of this Section, references in the Retailers' Occupation Tax Act to a "sale of tangible personal property at retail" mean the "sale of cannabis by a cultivator".  (Source: P.A. 101-27, eff. 6-25-19.)
410 ILCS 705/60-40
2021 Illinois Compiled Statutes|Chapter 410 - PUBLIC HEALTH|410 ILCS 705/ - Cannabis Regulation and Tax Act.|Article 60 - Cannabis Cultivation Privilege Tax

Sec. 60-40. Invoices.  Every sales invoice for cannabis issued by a cultivator to a cannabis business establishment shall contain the cultivator's certificate of registration number assigned under this Article, date, invoice number, purchaser's name and address, selling price, amount of cannabis, concentrate, or cannabis-infused product, and any other reasonable information as the Department may provide by rule is necessary for the administration of this Article. Cultivators shall retain the invoices for inspection by the Department.  (Source: P.A. 101-27, eff. 6-25-19.)
410 ILCS 705/60-45
2021 Illinois Compiled Statutes|Chapter 410 - PUBLIC HEALTH|410 ILCS 705/ - Cannabis Regulation and Tax Act.|Article 60 - Cannabis Cultivation Privilege Tax

(410 ILCS 705/60-45)Sec. 60-45. Rules.  The Department may adopt rules related to the enforcement of this Article.  (Source: P.A. 101-27, eff. 6-25-19.)
410 ILCS 705/Art. 65 heading
2021 Illinois Compiled Statutes|Chapter 410 - PUBLIC HEALTH|410 ILCS 705/ - Cannabis Regulation and Tax Act.|Article 65 - Cannabis Purchaser Excise Tax

   Article 65.Cannabis Purchaser Excise Tax  (Source: P.A. 101-27, eff. 6-25-19.)
410 ILCS 705/65-1
2021 Illinois Compiled Statutes|Chapter 410 - PUBLIC HEALTH|410 ILCS 705/ - Cannabis Regulation and Tax Act.|Article 65 - Cannabis Purchaser Excise Tax

Sec. 65-1. Short title.  This Article may be referred to as the Cannabis Purchaser Excise Tax Law.  (Source: P.A. 101-27, eff. 6-25-19.)
410 ILCS 705/65-5
2021 Illinois Compiled Statutes|Chapter 410 - PUBLIC HEALTH|410 ILCS 705/ - Cannabis Regulation and Tax Act.|Article 65 - Cannabis Purchaser Excise Tax

Sec. 65-5. Definitions.  In this Article:"Adjusted delta-9-tetrahydrocannabinol level" means, for a delta-9-tetrahydrocannabinol dominant product, the sum of the percentage of delta-9-tetrahydrocannabinol plus .877 multiplied by the percentage of tetrahydrocannabinolic acid."Cannabis" has the meaning given to that term in Article 1 of this Act, except that it does not include cannabis that is subject to tax under the Compassionate Use of Medical Cannabis Program Act."Cannabis-infused product" means beverage food, oils, ointments, tincture, topical formulation, or another product containing cannabis that is not intended to be smoked."Cannabis retailer" means a dispensing organization that sells cannabis for use and not for resale."Craft grower" has the meaning given to that term in Article 1 of this Act."Department" means the Department of Revenue."Director" means the Director of Revenue."Dispensing organization" or "dispensary" has the meaning given to that term in Article 1 of this Act."Person" means a natural individual, firm, partnership, association, joint stock company, joint adventure, public or private corporation, limited liability company, or a receiver, executor, trustee, guardian, or other representative appointed by order of any court."Infuser organization" or "infuser" means a facility operated by an organization or business that is licensed by the Department of Agriculture to directly incorporate cannabis or cannabis concentrate into a product formulation to produce a cannabis-infused product."Purchase price" means the consideration paid for a purchase of cannabis, valued in money, whether received in money or otherwise, including cash, gift cards, credits, and property and shall be determined without any deduction on account of the cost of materials used, labor or service costs, or any other expense whatsoever. However, "purchase price" does not include consideration paid for:(1) any charge for a payment that is not honored by a     financial institution;(2) any finance or credit charge, penalty or charge     for delayed payment, or discount for prompt payment; and(3) any amounts added to a purchaser's bill because     of charges made under the tax imposed by this Article, the Municipal Cannabis Retailers' Occupation Tax Law, the County Cannabis Retailers' Occupation Tax Law, the Retailers' Occupation Tax Act, the Use Tax Act, the Service Occupation Tax Act, the Service Use Tax Act, or any locally imposed occupation or use tax."Purchaser" means a person who acquires cannabis for a valuable consideration."Taxpayer" means a cannabis retailer who is required to collect the tax imposed under this Article.  (Source: P.A. 101-27, eff. 6-25-19; 101-593, eff. 12-4-19.)
410 ILCS 705/65-10
2021 Illinois Compiled Statutes|Chapter 410 - PUBLIC HEALTH|410 ILCS 705/ - Cannabis Regulation and Tax Act.|Article 65 - Cannabis Purchaser Excise Tax

Sec. 65-10. Tax imposed.(a) Beginning January 1, 2020, a tax is imposed upon purchasers for the privilege of using cannabis at the following rates:(1) Any cannabis, other than a cannabis-infused     product, with an adjusted delta-9-tetrahydrocannabinol level at or below 35% shall be taxed at a rate of 10% of the purchase price;(2) Any cannabis, other than a cannabis-infused     product, with an adjusted delta-9-tetrahydrocannabinol level above 35% shall be taxed at a rate of 25% of the purchase price; and(3) A cannabis-infused product shall be taxed at a     rate of 20% of the purchase price.(b) The purchase of any product that contains any amount of cannabis or any derivative thereof is subject to the tax under subsection (a) of this Section on the full purchase price of the product.(c) The tax imposed under this Section is not imposed on cannabis that is subject to tax under the Compassionate Use of Medical Cannabis Program Act. The tax imposed by this Section is not imposed with respect to any transaction in interstate commerce, to the extent the transaction may not, under the Constitution and statutes of the United States, be made the subject of taxation by this State.(d) The tax imposed under this Article shall be in addition to all other occupation, privilege, or excise taxes imposed by the State of Illinois or by any municipal corporation or political subdivision thereof.(e) The tax imposed under this Article shall not be imposed on any purchase by a purchaser if the cannabis retailer is prohibited by federal or State Constitution, treaty, convention, statute, or court decision from collecting the tax from the purchaser.  (Source: P.A. 101-27, eff. 6-25-19; 101-593, eff. 12-4-19.)
410 ILCS 705/65-11
2021 Illinois Compiled Statutes|Chapter 410 - PUBLIC HEALTH|410 ILCS 705/ - Cannabis Regulation and Tax Act.|Article 65 - Cannabis Purchaser Excise Tax

Sec. 65-11. Bundling of taxable and nontaxable items; prohibition; taxation.  If a cannabis retailer sells cannabis, concentrate, or cannabis-infused products in combination or bundled with items that are not subject to tax under this Act for one price in violation of the prohibition on this activity under Section 15-70, then the tax under this Act is imposed on the purchase price of the entire bundled product.  (Source: P.A. 101-27, eff. 6-25-19.)
410 ILCS 705/65-15
2021 Illinois Compiled Statutes|Chapter 410 - PUBLIC HEALTH|410 ILCS 705/ - Cannabis Regulation and Tax Act.|Article 65 - Cannabis Purchaser Excise Tax

Sec. 65-15. Collection of tax.(a) The tax imposed by this Article shall be collected from the purchaser by the cannabis retailer at the rate stated in Section 65-10 with respect to cannabis sold by the cannabis retailer to the purchaser, and shall be remitted to the Department as provided in Section 65-30. All sales to a purchaser who is not a cardholder under the Compassionate Use of Medical Cannabis Program Act are presumed subject to tax collection. Cannabis retailers shall collect the tax from purchasers by adding the tax to the amount of the purchase price received from the purchaser for selling cannabis to the purchaser. The tax imposed by this Article shall, when collected, be stated as a distinct item separate and apart from the purchase price of the cannabis.(b) If a cannabis retailer collects Cannabis Purchaser Excise Tax measured by a purchase price that is not subject to Cannabis Purchaser Excise Tax, or if a cannabis retailer, in collecting Cannabis Purchaser Excise Tax measured by a purchase price that is subject to tax under this Act, collects more from the purchaser than the required amount of the Cannabis Purchaser Excise Tax on the transaction, the purchaser shall have a legal right to claim a refund of that amount from the cannabis retailer. If, however, that amount is not refunded to the purchaser for any reason, the cannabis retailer is liable to pay that amount to the Department.(c) Any person purchasing cannabis subject to tax under this Article as to which there has been no charge made to him or her of the tax imposed by Section 65-10 shall make payment of the tax imposed by Section 65-10 in the form and manner provided by the Department not later than the 20th day of the month following the month of purchase of the cannabis.  (Source: P.A. 101-27, eff. 6-25-19; 101-593, eff. 12-4-19.)
410 ILCS 705/65-20
2021 Illinois Compiled Statutes|Chapter 410 - PUBLIC HEALTH|410 ILCS 705/ - Cannabis Regulation and Tax Act.|Article 65 - Cannabis Purchaser Excise Tax

Sec. 65-20. Registration of cannabis retailers.  Every cannabis retailer required to collect the tax under this Article shall apply to the Department for a certificate of registration under this Article. All applications for registration under this Article shall be made by electronic means in the form and manner required by the Department.  For that purpose, the provisions of Section 2a of the Retailers' Occupation Tax Act are incorporated into this Article to the extent not inconsistent with this Article. In addition, no certificate of registration shall be issued under this Article unless the applicant is licensed under this Act.  (Source: P.A. 101-27, eff. 6-25-19.)
410 ILCS 705/65-25
2021 Illinois Compiled Statutes|Chapter 410 - PUBLIC HEALTH|410 ILCS 705/ - Cannabis Regulation and Tax Act.|Article 65 - Cannabis Purchaser Excise Tax

Sec. 65-25. Tax collected as debt owed to State.   Any cannabis retailer required to collect the tax imposed by this Article shall be liable to the Department for the tax, whether or not the tax has been collected by the cannabis retailer, and any such tax shall constitute a debt owed by the cannabis retailer to this State. To the extent that a cannabis retailer required to collect the tax imposed by this Act has actually collected that tax, the tax is held in trust for the benefit of the Department.  (Source: P.A. 101-27, eff. 6-25-19.)
410 ILCS 705/65-35
2021 Illinois Compiled Statutes|Chapter 410 - PUBLIC HEALTH|410 ILCS 705/ - Cannabis Regulation and Tax Act.|Article 65 - Cannabis Purchaser Excise Tax

Sec. 65-35. Deposit of proceeds.  All moneys received by the Department under this Article shall be paid into the Cannabis Regulation Fund.  (Source: P.A. 101-27, eff. 6-25-19.)
410 ILCS 705/65-36
2021 Illinois Compiled Statutes|Chapter 410 - PUBLIC HEALTH|410 ILCS 705/ - Cannabis Regulation and Tax Act.|Article 65 - Cannabis Purchaser Excise Tax

Sec. 65-36. Recordkeeping; books and records.(a) Every retailer of cannabis, whether or not the retailer has obtained a certificate of registration under Section 65-20, shall keep complete and accurate records of cannabis held, purchased, sold, or otherwise disposed of, and shall preserve and keep all invoices, bills of lading, sales records, and copies of bills of sale, returns, and other pertinent papers and documents relating to the purchase, sale, or disposition of cannabis. Such records need not be maintained on the licensed premises but must be maintained in the State of Illinois. However, all original invoices or copies thereof covering purchases of cannabis must be retained on the licensed premises for a period of 90 days after such purchase, unless the Department has granted a waiver in response to a written request in cases where records are kept at a central business location within the State of Illinois. The Department shall adopt rules regarding the eligibility for a waiver, revocation of a waiver, and requirements and standards for maintenance and accessibility of records located at a central location under a waiver provided under this Section.(b) Books, records, papers, and documents that are required by this Article to be kept shall, at all times during the usual business hours of the day, be subject to inspection by the Department or its duly authorized agents and employees. The books, records, papers, and documents for any period with respect to which the Department is authorized to issue a notice of tax liability shall be preserved until the expiration of that period.  (Source: P.A. 101-27, eff. 6-25-19.)