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96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
HB1540
Introduced 2/18/2009, by Rep. Michael J. Madigan - Barbara Flynn Currie - John E. Bradley SYNOPSIS AS INTRODUCED:
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Amends the Tobacco Products Tax Act of 1995. Makes a technical change 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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HB1540 |
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LRB096 05074 RCE 15140 b |
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| AN ACT concerning revenue.
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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. Purchases of tobacco products by |
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| wholesalers
who will not sell the
the product at retail are |
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| exempt from the tax imposed by this
Act. Purchases of tobacco |
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| products by wholesalers and retailers for delivery
of the |
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| product outside Illinois 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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