093_HB0852sam002

 










                                     LRB093 05725 SJM 20164 a

 1                     AMENDMENT TO HOUSE BILL 852

 2        AMENDMENT NO.     .  Amend House Bill  852  by  replacing
 3    everything after the enacting clause with the following:

 4        "Section  5.   The  Use  Tax  Act  is amended by changing
 5    Section 3-61 as follows:

 6        (35 ILCS 105/3-61)
 7        Sec.  3-61.   Motor  vehicles;  use  as   rolling   stock
 8    definition.  Through June 30, 2003 and beginning again on the
 9    effective  date  of  this  amendatory Act of the 93rd General
10    Assembly,  "use  as  rolling  stock  moving   in   interstate
11    commerce"  in  subsections  (b) and (c) of Section 3-55 means
12    for motor vehicles,  as  defined  in  Section  1-146  of  the
13    Illinois  Vehicle  Code,  and trailers, as defined in Section
14    1-209 of the Illinois  Vehicle  Code,  when  on  15  or  more
15    occasions  in a 12-month period the motor vehicle and trailer
16    has carried  persons  or  property  for  hire  in  interstate
17    commerce,  even just between points in Illinois, if the motor
18    vehicle and trailer  transports  persons  whose  journeys  or
19    property  whose  shipments  originate  or  terminate  outside
20    Illinois.   This definition applies to all property purchased
21    for the purpose of being attached to those motor vehicles  or
22    trailers as a part thereof.
 
                            -2-      LRB093 05725 SJM 20164 a
 1        On  and after July 1, 2003 and through the day before the
 2    effective date of this amendatory Act  of  the  93rd  General
 3    Assembly,   "use   as  rolling  stock  moving  in  interstate
 4    commerce" in paragraphs (b) and (c) of  Section  3-55  occurs
 5    for  motor  vehicles,  as  defined  in  Section  1-146 of the
 6    Illinois Vehicle Code, when  during  a  12-month  period  the
 7    rolling  stock  has  carried  persons or property for hire in
 8    interstate commerce for 51% of its total trips and transports
 9    persons whose journeys or property whose shipments  originate
10    or  terminate outside Illinois. On and after July 1, 2003 and
11    through the day before the effective date of this  amendatory
12    Act of the 93rd General Assembly, trips that are only between
13    points  in  Illinois shall not be counted as interstate trips
14    when  calculating  whether  the  tangible  personal  property
15    qualifies for the exemption but such trips shall be  included
16    in total trips taken.
17    (Source: P.A. 93-23, eff. 6-20-03.)

18        Section  10.   The  Service  Use  Tax  Act  is amended by
19    changing Section 3-51 as follows:

20        (35 ILCS 110/3-51)
21        Sec.  3-51.   Motor  vehicles;  use  as   rolling   stock
22    definition.  Through June 30, 2003 and beginning again on the
23    effective  date  of  this  amendatory Act of the 93rd General
24    Assembly,  "use  as  rolling  stock  moving   in   interstate
25    commerce"  in  subsection (b) of Section 3-45 means for motor
26    vehicles, as defined in Section 1-46 of the Illinois  Vehicle
27    Code,  and  trailers,  as  defined  in  Section  1-209 of the
28    Illinois Vehicle Code, when on 15  or  more  occasions  in  a
29    12-month  period  the  motor  vehicle and trailer has carried
30    persons or property for hire  in  interstate  commerce,  even
31    just  between  points  in  Illinois, if the motor vehicle and
32    trailer transports persons whose journeys or  property  whose
 
                            -3-      LRB093 05725 SJM 20164 a
 1    shipments  originate  or  terminate  outside  Illinois.  This
 2    definition applies to all property purchased for the  purpose
 3    of  being  attached  to those motor vehicles or trailers as a
 4    part thereof.
 5        On and after July 1, 2003 and through the day before  the
 6    effective  date  of  this  amendatory Act of the 93rd General
 7    Assembly,  "use  as  rolling  stock  moving   in   interstate
 8    commerce"  in    paragraphs (4) and (4a) of the definition of
 9    "sale of service" in Section 2 and subsection (b) of  Section
10    3-45  occurs  for motor vehicles, as defined in Section 1-146
11    of the Illinois Vehicle Code, when  during a 12-month  period
12    the rolling stock has carried persons or property for hire in
13    interstate commerce for 51% of its total trips and transports
14    persons whose journeys or  property whose shipments originate
15    or  terminate outside Illinois. On and after July 1, 2003 and
16    through the day before the effective date of this  amendatory
17    Act  of  the  93rd  General  Assembly,  trips  that  are only
18    between points in Illinois shall not be counted as interstate
19    trips  when  calculating  whether    the  tangible   personal
20    property  qualifies for the exemption but such trips shall be
21    included  in total trips taken.
22    (Source: P.A. 93-23, eff. 6-20-03.)

23        Section 15.  The Service Occupation Tax Act is amended by
24    changing Section 2d as follows:

25        (35 ILCS 115/2d)
26        Sec. 2d. Motor vehicles; use as rolling stock definition.
27    Through June 30, 2003 and beginning again  on  the  effective
28    date  of  this  amendatory  Act of the 93rd General Assembly,
29    "use as rolling  stock  moving  in  interstate  commerce"  in
30    subsections  (d)  and  (d-1)  of  the  definition of "sale of
31    service" in Section 2 means for motor vehicles, as defined in
32    Section 1-146 of the Illinois Vehicle Code, and trailers,  as
 
                            -4-      LRB093 05725 SJM 20164 a
 1    defined  in  Section 1-209 of the Illinois Vehicle Code, when
 2    on 15 or more  occasions  in  a  12-month  period  the  motor
 3    vehicle  and trailer has carried persons or property for hire
 4    in interstate commerce, even just between points in Illinois,
 5    if the motor vehicle and  trailer  transports  persons  whose
 6    journeys  or  property whose shipments originate or terminate
 7    outside Illinois.  This definition applies  to  all  property
 8    purchased  for  the  purpose of being attached to those motor
 9    vehicles or trailers as a part thereof.
10        On and after July 1, 2003 and through the day before  the
11    effective  date  of  this  amendatory Act of the 93rd General
12    Assembly,  "use  as  rolling  stock  moving   in   interstate
13    commerce"  in  paragraphs  (d) and (d-1) of the definition of
14    "sale of service" in Section 2 occurs for motor vehicles,  as
15    defined  in  Section 1-146 of the Illinois Vehicle Code, when
16    during a  12-month  period  the  rolling  stock  has  carried
17    persons  or  property for hire in interstate commerce for 51%
18    of its total trips and transports persons whose  journeys  or
19    property  whose  shipments  originate  or  terminate  outside
20    Illinois.  On  and  after  July  1,  2003 and through the day
21    before the effective date of this amendatory Act of the  93rd
22    General  Assembly,  trips  that  are  only  between points in
23    Illinois  will  not  be  counted  as  interstate  trips  when
24    calculating whether the tangible personal property  qualifies
25    for  the  exemption  but such trips will be included in total
26    trips taken.
27    (Source: P.A. 93-23, eff. 6-20-03.)

28        Section 20.  The Retailers' Occupation Tax Act is amended
29    by changing Section 2-51 as follows:

30        (35 ILCS 120/2-51)
31        Sec.  2-51.   Motor  vehicles;  use  as   rolling   stock
32    definition.  Through June 30, 2003 and beginning again on the
 
                            -5-      LRB093 05725 SJM 20164 a
 1    effective  date  of  this  amendatory Act of the 93rd General
 2    Assembly,  "use  as  rolling  stock  moving   in   interstate
 3    commerce"  in  paragraphs  (12) and (13) of Section 2-5 means
 4    for motor vehicles,  as  defined  in  Section  1-146  of  the
 5    Illinois  Vehicle  Code,  and trailers, as defined in Section
 6    1-209 of the Illinois  Vehicle  Code,  when  on  15  or  more
 7    occasions  in a 12-month period the motor vehicle and trailer
 8    has carried  persons  or  property  for  hire  in  interstate
 9    commerce,  even just between points in Illinois, if the motor
10    vehicle and trailer  transports  persons  whose  journeys  or
11    property  whose  shipments  originate  or  terminate  outside
12    Illinois.   This definition applies to all property purchased
13    for the purpose of being attached to those motor vehicles  or
14    trailers as a part thereof.
15        On  and after July 1, 2003 and through the day before the
16    effective date of this amendatory Act  of  the  93rd  General
17    Assembly,   "use   as  rolling  stock  moving  in  interstate
18    commerce" in paragraphs (12) and (13) of Section  2-5  occurs
19    for  motor  vehicles,  as  defined  in  Section  1-146 of the
20    Illinois Vehicle Code, when  during  a  12-month  period  the
21    rolling  stock  has  carried  persons or property for hire in
22    interstate commerce for 51% of its total trips and transports
23    persons whose journeys or property whose shipments  originate
24    or  terminate outside Illinois. On and after July 1, 2003 and
25    through the day before the effective date of this  amendatory
26    Act of the 93rd General Assembly, trips that are only between
27    points  in  Illinois shall not be counted as interstate trips
28    when  calculating  whether  the  tangible  personal  property
29    qualifies for the exemption but such trips shall be  included
30    in total trips taken.
31    (Source: P.A. 93-23, eff. 6-20-03.)

32        Section  99.  Effective date.  This Act takes effect upon
33    becoming law.".