SB1548 EngrossedLRB099 09758 HLH 29968 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Retailers' Occupation Tax Act is amended by
5changing Section 2-12 as follows:
 
6    (35 ILCS 120/2-12)
7    Sec. 2-12. Location where retailer is deemed to be engaged
8in the business of selling. The purpose of this Section is to
9specify where a retailer is deemed to be engaged in the
10business of selling tangible personal property for the purposes
11of this Act, the Use Tax Act, the Service Use Tax Act, and the
12Service Occupation Tax Act, and for the purpose of collecting
13any other local retailers' occupation tax administered by the
14Department. This Section applies only with respect to the
15particular selling activities described in the following
16paragraphs. The provisions of this Section are not intended to,
17and shall not be interpreted to, affect where a retailer is
18deemed to be engaged in the business of selling with respect to
19any activity that is not specifically described in the
20following paragraphs.
21        (1) If a purchaser who is present at the retailer's
22    place of business, having no prior commitment to the
23    retailer, agrees to purchase and makes payment for tangible

 

 

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1    personal property at the retailer's place of business, then
2    the transaction shall be deemed an over-the-counter sale
3    occurring at the retailer's same place of business where
4    the purchaser was present and made payment for that
5    tangible personal property if the retailer regularly
6    stocks the purchased tangible personal property or similar
7    tangible personal property in the quantity, or similar
8    quantity, for sale at the retailer's same place of business
9    and then either (i) the purchaser takes possession of the
10    tangible personal property at the same place of business or
11    (ii) the retailer delivers or arranges for the tangible
12    personal property to be delivered to the purchaser.
13        (2) If a purchaser, having no prior commitment to the
14    retailer, agrees to purchase tangible personal property
15    and makes payment over the phone, in writing, or via the
16    Internet and takes possession of the tangible personal
17    property at the retailer's place of business, then the sale
18    shall be deemed to have occurred at the retailer's place of
19    business where the purchaser takes possession of the
20    property if the retailer regularly stocks the item or
21    similar items in the quantity, or similar quantities,
22    purchased by the purchaser.
23        (3) A retailer is deemed to be engaged in the business
24    of selling food, beverages, or other tangible personal
25    property through a vending machine at the location where
26    the vending machine is located at the time the sale is made

 

 

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1    if (i) the vending machine is a device operated by coin,
2    currency, credit card, token, coupon or similar device; (2)
3    the food, beverage or other tangible personal property is
4    contained within the vending machine and dispensed from the
5    vending machine; and (3) the purchaser takes possession of
6    the purchased food, beverage or other tangible personal
7    property immediately.
8        (4) Minerals. A producer of coal or other mineral mined
9    in Illinois is deemed to be engaged in the business of
10    selling at the place where the coal or other mineral mined
11    in Illinois is extracted from the earth. With respect to
12    minerals (i) the term "extracted from the earth" means the
13    location at which the coal or other mineral is extracted
14    from the mouth of the mine, and (ii) a "mineral" includes
15    not only coal, but also oil, sand, stone taken from a
16    quarry, gravel and any other thing commonly regarded as a
17    mineral and extracted from the earth. This paragraph does
18    not apply to coal or another mineral when it is delivered
19    or shipped by the seller to the purchaser at a point
20    outside Illinois so that the sale is exempt under the
21    United States Constitution as a sale in interstate or
22    foreign commerce.
23        (5) A retailer selling tangible personal property to a
24    nominal lessee or bailee pursuant to a lease with a dollar
25    or other nominal option to purchase is engaged in the
26    business of selling at the location where the property is

 

 

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1    first delivered to the lessee or bailee for its intended
2    use.
3(Source: P.A. 98-1098, eff. 8-26-14.)
 
4    Section 99. Effective date. This Act takes effect upon
5becoming law.