[ Search ] [ Legislation ] [ Bill Summary ]
[ Home ] [ Back ] [ Bottom ]
90_HB3090
35 ILCS 105/1a from Ch. 120, par. 439.1a
Amends the Use Tax Act. Makes a technical change in the
Section concerning retailers who sell used motor vehicles.
LRB9010855KDcd
LRB9010855KDcd
1 AN ACT to amend the Use Tax Act by changing Section 1a.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Use Tax Act is amended by changing
5 Section 1a as follows:
6 (35 ILCS 105/1a) (from Ch. 120, par. 439.1a)
7 Sec. 1a. A person who is engaged in the business of
8 leasing or renting motor vehicles to others and who, in
9 connection with the such business sells any used motor
10 vehicle to a purchaser for his use and not for the purpose of
11 resale, is a retailer engaged in the business of selling
12 tangible personal property at retail under this Act to the
13 extent of the value of the vehicle sold. For the purpose of
14 this Section, "motor vehicle" has the meaning prescribed in
15 Section 1-157 of The Illinois Vehicle Code, as now or
16 hereafter amended. (Nothing provided herein shall affect
17 liability incurred under this Act because of the use of such
18 motor vehicles as a lessor.)
19 (Source: P.A. 80-598.)