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| | 103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB2090 Introduced 2/7/2023, by Rep. Kelly M. Burke SYNOPSIS AS INTRODUCED:
| | 35 ILCS 105/1a | from Ch. 120, par. 439.1a |
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Amends the Use Tax Act. Makes a technical change in a Section concerning the sale of a
leased or rented motor vehicle. |
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| | A BILL FOR |
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| | HB2090 | | LRB103 29627 HLH 56023 b |
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| 1 | | AN ACT concerning revenue.
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| 2 | | Be it enacted by the People of the State of Illinois, |
| 3 | | represented in the General Assembly:
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| 4 | | Section 5. The Use Tax Act is amended by changing Section |
| 5 | | 1a as follows:
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| 6 | | (35 ILCS 105/1a) (from Ch. 120, par. 439.1a)
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| 7 | | Sec. 1a.
A person who is engaged in the
the business of |
| 8 | | leasing or renting
motor vehicles to others and who, in |
| 9 | | connection with such business sells
any used motor vehicle to |
| 10 | | a purchaser for his use and not for the purpose
of resale, is a |
| 11 | | retailer engaged in the business of selling tangible personal
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| 12 | | property at retail under this Act to the extent of the value of |
| 13 | | the vehicle
sold. For the purpose of this Section, "motor |
| 14 | | vehicle" has the meaning prescribed
in Section 1-157 of the |
| 15 | | Illinois Vehicle Code, as now or hereafter amended.
(Nothing |
| 16 | | provided herein shall affect liability incurred under this Act
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| 17 | | because of the use of such motor vehicles as a lessor.) |
| 18 | | (Source: P.A. 80-598.)
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