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91_SB0468
LRB9102958PTmb
1 AN ACT in relation to rolling stock, amending named Acts.
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 3-55 and adding Section 3-61 as follows:
6 (35 ILCS 105/3-55) (from Ch. 120, par. 439.3-55)
7 Sec. 3-55. Multistate exemption. To prevent actual or
8 likely multistate taxation, The tax imposed by this Act does
9 not apply to the use of tangible personal property in this
10 State under the following circumstances:
11 (a) The use, in this State, of tangible personal
12 property acquired outside this State by a nonresident
13 individual and brought into this State by the individual for
14 his or her own use while temporarily within this State or
15 while passing through this State.
16 (b) The use, in this State, of tangible personal
17 property by an interstate carrier for hire as rolling stock
18 moving in interstate commerce or by lessors under a lease of
19 one year or longer executed or in effect at the time of
20 purchase of tangible personal property by interstate carriers
21 for-hire for use as rolling stock moving in interstate
22 commerce as long as so used by the interstate carriers
23 for-hire, and equipment operated by a telecommunications
24 provider, licensed as a common carrier by the Federal
25 Communications Commission, which is permanently installed in
26 or affixed to aircraft moving in interstate commerce.
27 (c) The use, in this State, by owners, lessors, or
28 shippers of tangible personal property that is utilized by
29 interstate carriers for hire for use as rolling stock moving
30 in interstate commerce as long as so used by the interstate
31 carriers for hire, and equipment operated by a
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1 telecommunications provider, licensed as a common carrier by
2 the Federal Communications Commission, which is permanently
3 installed in or affixed to aircraft moving in interstate
4 commerce.
5 (d) The use, in this State, of tangible personal
6 property that is acquired outside this State and caused to be
7 brought into this State by a person who has already paid a
8 tax in another State in respect to the sale, purchase, or use
9 of that property, to the extent of the amount of the tax
10 properly due and paid in the other State.
11 (e) The temporary storage, in this State, of tangible
12 personal property that is acquired outside this State and
13 that, after being brought into this State and stored here
14 temporarily, is used solely outside this State or is
15 physically attached to or incorporated into other tangible
16 personal property that is used solely outside this State, or
17 is altered by converting, fabricating, manufacturing,
18 printing, processing, or shaping, and, as altered, is used
19 solely outside this State.
20 (f) The temporary storage in this State of building
21 materials and fixtures that are acquired either in this State
22 or outside this State by an Illinois registered combination
23 retailer and construction contractor, and that the purchaser
24 thereafter uses outside this State by incorporating that
25 property into real estate located outside this State.
26 (g) The use or purchase of tangible personal property by
27 a common carrier by rail or motor that receives the physical
28 possession of the property in Illinois, and that transports
29 the property, or shares with another common carrier in the
30 transportation of the property, out of Illinois on a standard
31 uniform bill of lading showing the seller of the property as
32 the shipper or consignor of the property to a destination
33 outside Illinois, for use outside Illinois.
34 (h) The use, in this State, of a motor vehicle that was
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1 sold in this State to a nonresident, even though the motor
2 vehicle is delivered to the nonresident in this State, if the
3 motor vehicle is not to be titled in this State, and if a
4 driveaway decal permit is issued to the motor vehicle as
5 provided in Section 3-603 of the Illinois Vehicle Code or if
6 the nonresident purchaser has vehicle registration plates to
7 transfer to the motor vehicle upon returning to his or her
8 home state. The issuance of the driveaway decal permit or
9 having the out-of-state registration plates to be transferred
10 shall be prima facie evidence that the motor vehicle will not
11 be titled in this State.
12 (Source: P.A. 90-519, eff. 6-1-98; 90-552, eff. 12-12-97.)
13 (35 ILCS 105/3-61 new)
14 Sec. 3-61. Rolling stock definition. "Use as rolling
15 stock moving in interstate commerce" in subsections (b) and
16 (c) of Section 3-55 means when on 2 or more occasions in a
17 calendar year the rolling stock has carried persons or
18 property for hire in interstate commerce. This definition
19 applies to all pending audits, protests, and hearings and any
20 open limitations periods in existence on the effective date
21 of this amendatory Act of the 91st General Assembly.
22 Section 10. The Service Use Tax Act is amended by
23 changing Section 3-45 and adding Section 3-51 as follows:
24 (35 ILCS 110/3-45) (from Ch. 120, par. 439.33-45)
25 Sec. 3-45. Multistate exemption. To prevent actual or
26 likely multistate taxation, The tax imposed by this Act does
27 not apply to the use of tangible personal property in this
28 State under the following circumstances:
29 (a) The use, in this State, of property acquired outside
30 this State by a nonresident individual and brought into this
31 State by the individual for his or her own use while
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1 temporarily within this State or while passing through this
2 State.
3 (b) The use, in this State, of property that is acquired
4 outside this State and that is moved into this State for use
5 as rolling stock moving in interstate commerce.
6 (c) The use, in this State, of property that is acquired
7 outside this State and caused to be brought into this State
8 by a person who has already paid a tax in another state in
9 respect to the sale, purchase, or use of that property, to
10 the extent of the amount of the tax properly due and paid in
11 the other state.
12 (d) The temporary storage, in this State, of property
13 that is acquired outside this State and that after being
14 brought into this State and stored here temporarily, is used
15 solely outside this State or is physically attached to or
16 incorporated into other property that is used solely outside
17 this State, or is altered by converting, fabricating,
18 manufacturing, printing, processing, or shaping, and, as
19 altered, is used solely outside this State.
20 (Source: P.A. 86-44; 86-244; 86-252; 86-820; 86-905; 86-928;
21 86-1028; 86-1475.)
22 (35 ILCS 110/3-51 new)
23 Sec. 3-51. Rolling stock definition. "Use as rolling
24 stock moving in interstate commerce" in subsection (b) of
25 Section 3-45 means when on 2 or more occasions in a calendar
26 year the rolling stock has carried persons or property for
27 hire in interstate commerce. This definition applies to all
28 pending audits, protests, and hearings and any open
29 limitations periods in existence on the effective date of
30 this amendatory Act of the 91st General Assembly.
31 Section 15. The Service Occupation Tax Act is amended by
32 adding Section 2d as follows:
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1 (35 ILCS 115/2d new)
2 Sec. 2d. Rolling stock definition. "Use as rolling stock
3 moving in interstate commerce" in subsections (d) and (d-1)
4 of the definition of "sale of service" in Section 2 means
5 when on 2 or more occasions in a calendar year the rolling
6 stock has carried persons or property for hire in interstate
7 commerce. This definition applies to all pending audits,
8 protests, and hearings and any open limitations periods in
9 existence on the effective date of this amendatory Act of the
10 91st General Assembly.
11 Section 20. The Retailers' Occupation Tax Act is amended
12 by adding Section 2-51 as follows:
13 (35 ILCS 120/2-51 new)
14 Sec. 2-51. Rolling stock definition. "Use as rolling
15 stock moving in interstate commerce" in paragraphs (12) and
16 (13) of Section 2-5 means when on 2 or more occasions in a
17 calendar year the rolling stock has carried persons or
18 property for hire in interstate commerce. This definition
19 applies to all pending audits, protests, and hearings and any
20 open limitations periods in existence on the effective date
21 of this amendatory Act of the 91st General Assembly.
22 Section 99. Effective date. This Act takes effect upon
23 becoming law.