State of Illinois
91st General Assembly
Legislation

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[ Introduced ][ Enrolled ][ House Amendment 001 ]
[ Senate Amendment 002 ]

91_SB0468eng

 
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 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.   Use  as  rolling stock definition.  "Use as
15    rolling stock moving in interstate commerce"  in  subsections
16    (b)  and  (c)  of  Section  3-55 means for motor vehicles, as
17    defined in Section 1-146 of the Illinois  Vehicle  Code,  and
18    trailers, as defined in Section 1-209 of the Illinois Vehicle
19    Code,  when  on  15  or more occasions in a calendar year the
20    motor vehicle and trailer has carried persons or property for
21    hire in interstate commerce,  even  just  between  points  in
22    Illinois, if the motor vehicle and trailer transports persons
23    whose  journeys  or  property  whose  shipments  originate or
24    terminate outside Illinois.  This definition applies  to  all
25    property purchased for the purpose of being attached to those
26    motor vehicles or trailers as a part thereof.

27        Section  10.   The  Service  Use  Tax  Act  is amended by
28    changing Section 3-45 and adding Section 3-51 as follows:

29        (35 ILCS 110/3-45) (from Ch. 120, par. 439.33-45)
30        Sec. 3-45.  Multistate exemption.  To prevent  actual  or
31    likely  multistate taxation, The tax imposed by this Act does
 
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 1    not apply to the use of tangible personal  property  in  this
 2    State under the following circumstances:
 3        (a)  The use, in this State, of property acquired outside
 4    this  State by a nonresident individual and brought into this
 5    State by  the  individual  for  his  or  her  own  use  while
 6    temporarily  within  this State or while passing through this
 7    State.
 8        (b)  The use, in this State, of property that is acquired
 9    outside this State and that is moved into this State for  use
10    as rolling stock moving in interstate commerce.
11        (c)  The use, in this State, of property that is acquired
12    outside  this  State and caused to be brought into this State
13    by a person who has already paid a tax in  another  state  in
14    respect  to  the  sale, purchase, or use of that property, to
15    the extent of the amount of the tax properly due and paid  in
16    the other state.
17        (d)  The  temporary  storage,  in this State, of property
18    that is acquired outside this  State  and  that  after  being
19    brought  into this State and stored here temporarily, is used
20    solely outside this State or is  physically  attached  to  or
21    incorporated  into other property that is used solely outside
22    this  State,  or  is  altered  by  converting,   fabricating,
23    manufacturing,  printing,  processing,  or  shaping,  and, as
24    altered, is used solely outside this State.
25    (Source: P.A. 86-44; 86-244; 86-252; 86-820; 86-905;  86-928;
26    86-1028; 86-1475.)

27        (35 ILCS 110/3-51 new)
28        Sec.  3-51.   Use  as  rolling stock definition.  "Use as
29    rolling stock moving in interstate  commerce"  in  subsection
30    (b)  of  Section 3-45 means for motor vehicles, as defined in
31    Section 1-46 of the Illinois Vehicle Code, and  trailers,  as
32    defined  in  Section 1-209 of the Illinois Vehicle Code, when
33    on 15 or more occasions in a calendar year the motor  vehicle
 
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 1    and  trailer  has  carried  persons  or  property for hire in
 2    interstate commerce, even just between points in Illinois, if
 3    the  motor  vehicle  and  trailer  transports  persons  whose
 4    journeys or property whose shipments originate  or  terminate
 5    outside  Illinois.   This  definition applies to all property
 6    purchased for the purpose of being attached  to  those  motor
 7    vehicles or trailers as a part thereof.

 8        Section 15.  The Service Occupation Tax Act is amended by
 9    adding Section 2d as follows:

10        (35 ILCS 115/2d new)
11        Sec.  2d.  Use  as  rolling  stock  definition.   "Use as
12    rolling stock moving in interstate commerce"  in  subsections
13    (d)  and  (d-1)  of  the  definition  of "sale of service" in
14    Section 2 means for motor vehicles,  as  defined  in  Section
15    1-146  of the Illinois Vehicle Code, and trailers, as defined
16    in Section 1-209 of the Illinois Vehicle Code, when on 15  or
17    more  occasions  in  a  calendar  year  the motor vehicle and
18    trailer  has  carried  persons  or  property  for   hire   in
19    interstate commerce, even just between points in Illinois, if
20    the  motor  vehicle  and  trailer  transports  persons  whose
21    journeys  or  property whose shipments originate or terminate
22    outside Illinois.  This definition applies  to  all  property
23    purchased  for  the  purpose of being attached to those motor
24    vehicles or trailers as a part thereof.

25        Section 20.  The Retailers' Occupation Tax Act is amended
26    by adding Section 2-51 as follows:

27        (35 ILCS 120/2-51 new)
28        Sec. 2-51.  Use as rolling  stock  definition.   "Use  as
29    rolling  stock  moving  in interstate commerce" in paragraphs
30    (12) and (13) of Section 2-5 means  for  motor  vehicles,  as
 
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 1    defined  in  Section  1-146 of the Illinois Vehicle Code, and
 2    trailers, as defined in Section 1-209 of the Illinois Vehicle
 3    Code, when on 15 or more occasions in  a  calendar  year  the
 4    motor vehicle and trailer has carried persons or property for
 5    hire  in  interstate  commerce,  even  just between points in
 6    Illinois, if the motor vehicle and trailer transports persons
 7    whose journeys  or  property  whose  shipments  originate  or
 8    terminate  outside  Illinois.  This definition applies to all
 9    property purchased for the purpose of being attached to those
10    motor vehicles or trailers as a part thereof.

11        Section 99.  Effective date.  This Act takes effect  upon
12    becoming law.

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