102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB1527

 

Introduced 2/17/2021, by Rep. Emanuel Chris Welch

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 143/10-15

    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.


LRB102 03543 HLH 13556 b

 

 

A BILL FOR

 

HB1527LRB102 03543 HLH 13556 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 Tobacco Products Tax Act of 1995 is amended
5by changing Section 10-15 as follows:
 
6    (35 ILCS 143/10-15)
7    Sec. 10-15. Exempt sales. Purchases of tobacco products
8other than little cigars by wholesalers who will not sell the
9the product at retail are exempt from the tax imposed by this
10Act. Purchases of tobacco products other than little cigars by
11wholesalers and retailers for delivery of the product outside
12Illinois are exempt from the tax imposed by this Act. The
13wholesaler or retailer making the exempt sale of tobacco
14products other than little cigars shall document this
15exemption by obtaining a certification from the purchaser
16containing the seller's name and address, the purchaser's name
17and address, the date of purchase, the purchaser's signature,
18the purchaser's tobacco products tax license number, if
19applicable, and a statement that the purchaser is purchasing
20for resale other than for sale to consumers or is purchasing
21for delivery outside of Illinois.
22(Source: P.A. 98-273, eff. 8-9-13.)