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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 adding Section 3b | ||||||||||||||||||||||||||
5 | as follows:
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6 | (35 ILCS 105/3b new)
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7 | Sec. 3b. Tax holiday for "Energy Star" appliances.
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8 | (a) Notwithstanding any other provision to the contrary, no | ||||||||||||||||||||||||||
9 | tax shall be
imposed under this Act upon the privilege of using | ||||||||||||||||||||||||||
10 | for nonbusiness purposes in this State a clothes washer, | ||||||||||||||||||||||||||
11 | dehumidifier, dishwasher, refrigerator, freezer, room air | ||||||||||||||||||||||||||
12 | conditioner, ceiling fan, programmable thermostat,
ventilating | ||||||||||||||||||||||||||
13 | fan, compact fluorescent bulb, or residential light fixture | ||||||||||||||||||||||||||
14 | purchased if the item: | ||||||||||||||||||||||||||
15 | (i) qualifies as an "Energy Star" product under the | ||||||||||||||||||||||||||
16 | Energy Star Program administered by the United States | ||||||||||||||||||||||||||
17 | Environmental Protection Agency; and | ||||||||||||||||||||||||||
18 | (ii) is purchased during the tax holiday period, which | ||||||||||||||||||||||||||
19 | is from 12:01 a.m. on April 22 of 2009 or 2010 through
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20 | 11:59 p.m. of April 28 of that same year. | ||||||||||||||||||||||||||
21 | (b) Any discount, coupon, or
other credit offered either by | ||||||||||||||||||||||||||
22 | the retailer or by a vendor of the retailer to
reduce the final | ||||||||||||||||||||||||||
23 | price to the customer shall be taken into account in
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1 | determining the selling price of the item for purposes of this | ||||||
2 | holiday. For purpose of this Section, a "purchase" occurs | ||||||
3 | during the tax holiday if the buyer places an order and pays | ||||||
4 | the purchase price by cash or credit during the tax holiday | ||||||
5 | period regardless of whether the delivery of the item occurs | ||||||
6 | after the tax holiday period.
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7 | (c) Each unit of local government that imposes a use tax | ||||||
8 | may, by resolution or ordinance, declare a tax holiday with | ||||||
9 | respect to its use tax for the same items, during the same | ||||||
10 | periods, and under the same conditions and is encouraged to do | ||||||
11 | so.
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12 | Section 10. The Retailers' Occupation Tax Act is amended by | ||||||
13 | adding Section
2-75 as follows:
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14 | (35 ILCS 120/2-75 new)
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15 | Sec. 2-75. Tax holiday for "Energy Star" appliances. | ||||||
16 | (a) Notwithstanding any other provision to the contrary, no | ||||||
17 | tax shall be
imposed under this Act upon persons engaged in the | ||||||
18 | business of selling at
retail, for nonbusiness use, a clothes | ||||||
19 | washer, dehumidifier, dishwasher, refrigerator, freezer, room | ||||||
20 | air conditioner, ceiling fan, programmable thermostat,
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21 | ventilating fan, compact fluorescent bulb, or residential | ||||||
22 | light fixture purchased if the item: | ||||||
23 | (i) qualifies as an "Energy Star" product under the | ||||||
24 | Energy Star Program administered by the United States |
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1 | Environmental Protection Agency; and | ||||||
2 | (ii) is purchased during the tax holiday period, which | ||||||
3 | is from 12:01 a.m. on April 22 of 2009 or 2010 through
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4 | 11:59 p.m. of April 28 of that same year. | ||||||
5 | (b) Any discount, coupon, or
other credit offered either by | ||||||
6 | the retailer or by a vendor of the retailer to
reduce the final | ||||||
7 | price to the customer shall be taken into account in
| ||||||
8 | determining the selling price of the item for purposes of this | ||||||
9 | holiday. For purpose of this Section, a "purchase" occurs | ||||||
10 | during the tax holiday if the buyer places an order and pays | ||||||
11 | the purchase price by cash or credit during the tax holiday | ||||||
12 | period regardless of whether the delivery of the item occurs | ||||||
13 | after the tax holiday period.
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14 | (c) Each unit of local government that imposes a retailers' | ||||||
15 | occupation tax may, by resolution or ordinance, declare a tax | ||||||
16 | holiday with respect to its retailers' occupation tax for the | ||||||
17 | same items, during the same periods, and under the same | ||||||
18 | conditions and is encouraged to do so.
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19 | Section 99. Effective date. This Act takes effect upon | ||||||
20 | becoming law. |