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91_SB0468sam002
SRS91SB0468NCcham01
1 AMENDMENT TO SENATE BILL 468
2 AMENDMENT NO. . Amend Senate Bill 468 by replacing
3 everything after the enacting clause with the following:
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
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1 for-hire, and equipment operated by a telecommunications
2 provider, licensed as a common carrier by the Federal
3 Communications Commission, which is permanently installed in
4 or affixed to aircraft moving in interstate commerce.
5 (c) The use, in this State, by owners, lessors, or
6 shippers of tangible personal property that is utilized by
7 interstate carriers for hire for use as rolling stock moving
8 in interstate commerce as long as so used by the interstate
9 carriers for hire, and equipment operated by a
10 telecommunications provider, licensed as a common carrier by
11 the Federal Communications Commission, which is permanently
12 installed in or affixed to aircraft moving in interstate
13 commerce.
14 (d) The use, in this State, of tangible personal
15 property that is acquired outside this State and caused to be
16 brought into this State by a person who has already paid a
17 tax in another State in respect to the sale, purchase, or use
18 of that property, to the extent of the amount of the tax
19 properly due and paid in the other State.
20 (e) The temporary storage, in this State, of tangible
21 personal property that is acquired outside this State and
22 that, after being brought into this State and stored here
23 temporarily, is used solely outside this State or is
24 physically attached to or incorporated into other tangible
25 personal property that is used solely outside this State, or
26 is altered by converting, fabricating, manufacturing,
27 printing, processing, or shaping, and, as altered, is used
28 solely outside this State.
29 (f) The temporary storage in this State of building
30 materials and fixtures that are acquired either in this State
31 or outside this State by an Illinois registered combination
32 retailer and construction contractor, and that the purchaser
33 thereafter uses outside this State by incorporating that
34 property into real estate located outside this State.
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1 (g) The use or purchase of tangible personal property by
2 a common carrier by rail or motor that receives the physical
3 possession of the property in Illinois, and that transports
4 the property, or shares with another common carrier in the
5 transportation of the property, out of Illinois on a standard
6 uniform bill of lading showing the seller of the property as
7 the shipper or consignor of the property to a destination
8 outside Illinois, for use outside Illinois.
9 (h) The use, in this State, of a motor vehicle that was
10 sold in this State to a nonresident, even though the motor
11 vehicle is delivered to the nonresident in this State, if the
12 motor vehicle is not to be titled in this State, and if a
13 driveaway decal permit is issued to the motor vehicle as
14 provided in Section 3-603 of the Illinois Vehicle Code or if
15 the nonresident purchaser has vehicle registration plates to
16 transfer to the motor vehicle upon returning to his or her
17 home state. The issuance of the driveaway decal permit or
18 having the out-of-state registration plates to be transferred
19 shall be prima facie evidence that the motor vehicle will not
20 be titled in this State.
21 (Source: P.A. 90-519, eff. 6-1-98; 90-552, eff. 12-12-97.)
22 (35 ILCS 105/3-61 new)
23 Sec. 3-61. Use as rolling stock definition. "Use as
24 rolling stock moving in interstate commerce" in subsections
25 (b) and (c) of Section 3-55 means for motor vehicles, as
26 defined in Section 1-146 of the Illinois Vehicle Code, and
27 trailers, as defined in Section 1-209 of the Illinois Vehicle
28 Code, when on 15 or more occasions in a calendar year the
29 motor vehicle and trailer has carried persons or property for
30 hire in interstate commerce, even just between points in
31 Illinois, if the motor vehicle and trailer transports persons
32 whose journeys or property whose shipments originate or
33 terminate outside Illinois. This definition applies to all
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1 property purchased for the purpose of being attached to those
2 motor vehicles or trailers as a part thereof.
3 Section 10. The Service Use Tax Act is amended by
4 changing Section 3-45 and adding Section 3-51 as follows:
5 (35 ILCS 110/3-45) (from Ch. 120, par. 439.33-45)
6 Sec. 3-45. Multistate exemption. To prevent actual or
7 likely multistate taxation, The tax imposed by this Act does
8 not apply to the use of tangible personal property in this
9 State under the following circumstances:
10 (a) The use, in this State, of property acquired outside
11 this State by a nonresident individual and brought into this
12 State by the individual for his or her own use while
13 temporarily within this State or while passing through this
14 State.
15 (b) The use, in this State, of property that is acquired
16 outside this State and that is moved into this State for use
17 as rolling stock moving in interstate commerce.
18 (c) The use, in this State, of property that is acquired
19 outside this State and caused to be brought into this State
20 by a person who has already paid a tax in another state in
21 respect to the sale, purchase, or use of that property, to
22 the extent of the amount of the tax properly due and paid in
23 the other state.
24 (d) The temporary storage, in this State, of property
25 that is acquired outside this State and that after being
26 brought into this State and stored here temporarily, is used
27 solely outside this State or is physically attached to or
28 incorporated into other property that is used solely outside
29 this State, or is altered by converting, fabricating,
30 manufacturing, printing, processing, or shaping, and, as
31 altered, is used solely outside this State.
32 (Source: P.A. 86-44; 86-244; 86-252; 86-820; 86-905; 86-928;
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1 86-1028; 86-1475.)
2 (35 ILCS 110/3-51 new)
3 Sec. 3-51. Use as rolling stock definition. "Use as
4 rolling stock moving in interstate commerce" in subsection
5 (b) of Section 3-45 means for motor vehicles, as defined in
6 Section 1-46 of the Illinois Vehicle Code, and trailers, as
7 defined in Section 1-209 of the Illinois Vehicle Code, when
8 on 15 or more occasions in a calendar year the motor vehicle
9 and trailer has carried persons or property for hire in
10 interstate commerce, even just between points in Illinois, if
11 the motor vehicle and trailer transports persons whose
12 journeys or property whose shipments originate or terminate
13 outside Illinois. This definition applies to all property
14 purchased for the purpose of being attached to those motor
15 vehicles or trailers as a part thereof.
16 Section 15. The Service Occupation Tax Act is amended by
17 adding Section 2d as follows:
18 (35 ILCS 115/2d new)
19 Sec. 2d. Use as rolling stock definition. "Use as
20 rolling stock moving in interstate commerce" in subsections
21 (d) and (d-1) of the definition of "sale of service" in
22 Section 2 means for motor vehicles, as defined in Section
23 1-146 of the Illinois Vehicle Code, and trailers, as defined
24 in Section 1-209 of the Illinois Vehicle Code, when on 15 or
25 more occasions in a calendar year the motor vehicle and
26 trailer has carried persons or property for hire in
27 interstate commerce, even just between points in Illinois, if
28 the motor vehicle and trailer transports persons whose
29 journeys or property whose shipments originate or terminate
30 outside Illinois. This definition applies to all property
31 purchased for the purpose of being attached to those motor
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1 vehicles or trailers as a part thereof.
2 Section 20. The Retailers' Occupation Tax Act is amended
3 by adding Section 2-51 as follows:
4 (35 ILCS 120/2-51 new)
5 Sec. 2-51. Use as rolling stock definition. "Use as
6 rolling stock moving in interstate commerce" in paragraphs
7 (12) and (13) of Section 2-5 means for motor vehicles, as
8 defined in Section 1-146 of the Illinois Vehicle Code, and
9 trailers, as defined in Section 1-209 of the Illinois Vehicle
10 Code, when on 15 or more occasions in a calendar year the
11 motor vehicle and trailer has carried persons or property for
12 hire in interstate commerce, even just between points in
13 Illinois, if the motor vehicle and trailer transports persons
14 whose journeys or property whose shipments originate or
15 terminate outside Illinois. This definition applies to all
16 property purchased for the purpose of being attached to those
17 motor vehicles or trailers as a part thereof.
18 Section 99. Effective date. This Act takes effect upon
19 becoming law.".