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91_SB0468enr
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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 12-month period 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 12-month period the motor
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1 vehicle and trailer has carried persons or property for hire
2 in interstate commerce, even just between points in Illinois,
3 if 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 12-month period 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 12-month period 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.
13 _________________________________
14 President of the Senate
15 _________________________________
16 Speaker, House of Representatives
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