SB0477 100TH GENERAL ASSEMBLY

LRB100 05136 HLH 15146 b

100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
SB0477

Introduced 1/24/2017, by Sen. John J. Cullerton

SYNOPSIS AS INTRODUCED:

35 ILCS 143/10-15

Amends the Tobacco Products Tax Act of 1995. Makes a technical change in a Section concerning sales of tobacco products that are exempt from the tax imposed by the Act.

A BILL FOR

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Tobacco Products Tax Act of 1995 is amended by changing Section 10-15 as follows:

(35 ILCS 143/10-15)

Sec. 10-15. Exempt sales. Purchases of tobacco products other than little cigars by wholesalers who will not sell the the product at retail are exempt from the tax imposed by this Act. Purchases of tobacco products other than little cigars by wholesalers and retailers for delivery of the product outside Illinois are exempt from the tax imposed by this Act. The wholesaler or retailer making the exempt sale of tobacco products other than little cigars shall document this exemption by obtaining a certification from the purchaser containing the seller's name and address, the purchaser's name and address, the date of purchase, the purchaser's signature, the purchaser's tobacco products tax license number, if applicable, and a statement that the purchaser is purchasing for resale other than for sale to consumers or is purchasing for delivery outside of Illinois.

(Source: P.A. 98-273, eff. 8-9-13.)