Illinois Compiled Statutes 35 ILCS 105/3-5.1 – Biodiesel, renewable diesel, and biodiesel blends
Current as of: 2024 | Check for updates
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(a) On and after January 1, 2024 and on or before December 31, 2030, the taxes imposed by this Act, the Service Use Tax Act, the Service Occupation Tax Act, or the Retailers’ Occupation Tax Act apply to 100% of the proceeds of sales of (i) biodiesel blends with no less than 1% and no more than 10% of biodiesel and (ii) any diesel fuel containing no less than 1% and no more than 10% of renewable diesel.
(b) From January 1, 2024 through March 31, 2024, the taxes imposed by this Act, the Service Use Tax Act, the Service Occupation Tax Act, or the Retailers’ Occupation Tax Act do not apply to the proceeds of sales of any diesel fuel containing more than 10% biodiesel or renewable diesel.
(c) From April 1, 2024 through November 30, 2024, the taxes imposed by this Act, the Service Use Tax Act, the Service Occupation Tax Act, or the Retailers’ Occupation Tax Act do not apply to the proceeds of sales of any diesel fuel containing more than 13% biodiesel or renewable diesel.
(d) From December 1, 2024 through March 31, 2025, the taxes imposed by this Act, the Service Use Tax Act, the Service Occupation Tax Act, or the Retailers’ Occupation Tax Act do not apply to the proceeds of sales of any diesel fuel containing more than 10% biodiesel or renewable diesel.
(e) From April 1, 2025 through November 30, 2025, the taxes imposed by this Act, the Service Use Tax Act, the Service Occupation Tax Act, or the Retailers’ Occupation Tax Act do not apply to the proceeds of sales of any diesel fuel containing more than 16% biodiesel or renewable diesel.
(f) From December 1, 2025 through March 31, 2026, the taxes imposed by this Act, the Service Use Tax Act, the Service Occupation Tax Act, or the Retailers’ Occupation Tax Act do not apply to the proceeds of sales of any diesel fuel containing more than 10% biodiesel or renewable diesel.
(g) On and after April 1, 2026 and on or before November 30, 2030, the taxes imposed by this Act, the Service Use Tax Act, the Service Occupation Tax Act, or the Retailers’ Occupation Tax Act do not apply to the proceeds of sales of any diesel fuel containing more than 19% biodiesel or renewable diesel; except that, from December 1 of calendar years 2026, 2027, 2028, and 2029 through March 31 of the following calendar year, and from December 1, 2030 through December 31, 2030, the taxes imposed by this Act, the Service Use Tax Act, the Service Occupation Tax Act, or the Retailers’ Occupation Tax Act do not apply to the proceeds of sales of any diesel fuel containing more than 10% biodiesel or renewable diesel.
(h) This Section is exempt from the provisions of Section 3-90 of this Act, Section 3-75 of the Service Use Tax Act, Section 3-55 of the Service Occupation Tax Act, and Section 2-70 of the Retailers’ Occupation Tax Act.
(b) From January 1, 2024 through March 31, 2024, the taxes imposed by this Act, the Service Use Tax Act, the Service Occupation Tax Act, or the Retailers’ Occupation Tax Act do not apply to the proceeds of sales of any diesel fuel containing more than 10% biodiesel or renewable diesel.
(c) From April 1, 2024 through November 30, 2024, the taxes imposed by this Act, the Service Use Tax Act, the Service Occupation Tax Act, or the Retailers’ Occupation Tax Act do not apply to the proceeds of sales of any diesel fuel containing more than 13% biodiesel or renewable diesel.
(d) From December 1, 2024 through March 31, 2025, the taxes imposed by this Act, the Service Use Tax Act, the Service Occupation Tax Act, or the Retailers’ Occupation Tax Act do not apply to the proceeds of sales of any diesel fuel containing more than 10% biodiesel or renewable diesel.
(e) From April 1, 2025 through November 30, 2025, the taxes imposed by this Act, the Service Use Tax Act, the Service Occupation Tax Act, or the Retailers’ Occupation Tax Act do not apply to the proceeds of sales of any diesel fuel containing more than 16% biodiesel or renewable diesel.
(f) From December 1, 2025 through March 31, 2026, the taxes imposed by this Act, the Service Use Tax Act, the Service Occupation Tax Act, or the Retailers’ Occupation Tax Act do not apply to the proceeds of sales of any diesel fuel containing more than 10% biodiesel or renewable diesel.
(g) On and after April 1, 2026 and on or before November 30, 2030, the taxes imposed by this Act, the Service Use Tax Act, the Service Occupation Tax Act, or the Retailers’ Occupation Tax Act do not apply to the proceeds of sales of any diesel fuel containing more than 19% biodiesel or renewable diesel; except that, from December 1 of calendar years 2026, 2027, 2028, and 2029 through March 31 of the following calendar year, and from December 1, 2030 through December 31, 2030, the taxes imposed by this Act, the Service Use Tax Act, the Service Occupation Tax Act, or the Retailers’ Occupation Tax Act do not apply to the proceeds of sales of any diesel fuel containing more than 10% biodiesel or renewable diesel.
(h) This Section is exempt from the provisions of Section 3-90 of this Act, Section 3-75 of the Service Use Tax Act, Section 3-55 of the Service Occupation Tax Act, and Section 2-70 of the Retailers’ Occupation Tax Act.