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93RD GENERAL ASSEMBLY
State of Illinois
2003 and 2004
HB5547
Introduced 2/6/2004, by Michael J. Madigan SYNOPSIS AS INTRODUCED:
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Amends the Tobacco Products Tax Act of 1995. Makes technical changes in a
Section
concerning sales of tobacco products that are exempt from the tax imposed by
the Act.
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A BILL FOR
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HB5547 |
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LRB093 17346 SJM 43012 b |
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| AN ACT concerning taxes.
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| Be it enacted by the People of the State of Illinois, |
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| represented in the General Assembly:
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| Section 5. The Tobacco Products Tax Act of 1995 is amended |
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| by changing
Section 10-15 as follows:
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| (35 ILCS 143/10-15)
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| Sec. 10-15. Exempt sales.
A purchase
Purchases of tobacco |
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| products
by a wholesaler
wholesalers who will not sell the |
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| product at retail
is
are exempt from the tax imposed by this |
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| Act. A purchase
Purchases of tobacco products by a wholesaler |
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| or a retailer
wholesalers and
retailers for delivery of the |
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| product outside Illinois is
are exempt
from the tax imposed by |
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| this Act.
The wholesaler making the exempt sale of tobacco |
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| products shall document this
exemption by obtaining a |
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| certification from the purchaser containing the
seller's name |
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| and address, the purchaser's name and address, the date of
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| purchase, the purchaser's signature, the purchaser's tobacco |
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| products tax
license number, and a statement that the purchaser |
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| is purchasing for resale
other than for sale to consumers or is |
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| purchasing for delivery outside of
Illinois.
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| (Source: P.A. 89-21, eff. 6-6-95.)
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