Sen. James F. Clayborne, Jr.
Filed: 1/4/2011
 
 

 

 

 
09600HB0476sam002LRB096 04530 HLH 44675 a



1
AMENDMENT TO HOUSE BILL 476




2    AMENDMENT NO. ______. Amend House Bill 476, AS AMENDED, by 
3inserting Sections 5 and 10 in their proper numeric sequence as 
4follows:

 
5    "Section 5. The Use Tax Act is amended  by adding Section 
63-3 as follows:
 
7    (35 ILCS 105/3-3  new)
8    Sec. 3-3. Mobile home sales.  Beginning January 1, 2011, the 
9tax imposed under this Act on new mobile homes or new 
10manufactured homes to be located outside of a mobile home park 
11shall be calculated against 40% of the selling price of the 
12home and against 100% of the selling price of any other 
13building materials used in the installation and set up of the 
14home.  This provision does not change the current calculation of 
15the use tax for new mobile homes or manufactured homes to be 
16located inside of a mobile home park.  There shall be no use tax 
 
 
09600HB0476sam002- 2 -LRB096 04530 HLH 44675 a

1on the resale of mobile homes or manufactured homes located 
2outside or inside mobile home parks.
 
3    Section 10. The Retailers' Occupation Tax Act is amended  by 
4adding Section 5m as follows:
 
5    (35 ILCS 120/5m  new)
6    Sec. 5m. Mobile home sales.  Beginning January 1, 2011, the 
7tax imposed under this Act on new mobile homes or new 
8manufactured homes to be located outside of a mobile home park 
9shall be calculated against 40% of the selling price of the 
10home and against 100% of the selling price of any other 
11building materials used in the installation and set up of the 
12home.  This provision does not change the current calculation of 
13the retailers' occupation tax for new mobile homes or 
14manufactured homes to be located inside of a mobile home park.  
15There shall be no retailers' occupation tax on the resale of 
16mobile homes or manufactured homes located outside or inside 
17mobile home parks.".