94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006
HB4201

 

Introduced 11/08/05, by Rep. Bob Biggins

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 105/2a   from Ch. 120, par. 439.2a
35 ILCS 110/2a   from Ch. 120, par. 439.32a
35 ILCS 115/2a   from Ch. 120, par. 439.102a
35 ILCS 120/1a   from Ch. 120, par. 440a

    Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Reinstates, beginning July 1, 2006, the exemption for pollution control facilities under the Acts. Provides that the exemptions for pollution control facilities are exempt from the sunset provisions under the Acts. Effective immediately.


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FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

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1     AN ACT concerning revenue.
 
2     Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
 
4     Section 5. The Use Tax Act is amended by changing Section
5 2a as follows:
 
6     (35 ILCS 105/2a)  (from Ch. 120, par. 439.2a)
7     Sec. 2a. "Pollution control facilities" means any system,
8 method, construction, device or appliance appurtenant thereto
9 sold or used or intended for the primary purpose of
10 eliminating, preventing, or reducing air and water pollution as
11 the term "air pollution" or "water pollution" is defined in the
12 "Environmental Protection Act", enacted by the 76th General
13 Assembly, or for the primary purpose of treating, pretreating,
14 modifying or disposing of any potential solid, liquid or
15 gaseous pollutant which if released without such treatment,
16 pretreatment, modification or disposal might be harmful,
17 detrimental or offensive to human, plant or animal life, or to
18 property.
19     Until July 1, 2003 and beginning again on July 1, 2006, the
20 purchase, employment and transfer of such tangible personal
21 property as pollution control facilities is not a purchase, use
22 or sale of tangible personal property. The Section is exempt
23 from the provisions of Section 3-90.
24 (Source: P.A. 93-24, eff. 6-20-03.)
 
25     Section 10. The Service Use Tax Act is amended by changing
26 Section 2a as follows:
 
27     (35 ILCS 110/2a)  (from Ch. 120, par. 439.32a)
28     Sec. 2a. "Pollution control facilities" means any system,
29 method, construction, device or appliance appurtenant thereto
30 used in this State acquired as an incident to the purchase of a

 

 

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1 service from a serviceman for the primary purpose of
2 eliminating, preventing, or reducing air and water pollution as
3 the term "air pollution" or "water pollution" is defined in the
4 "Environmental Protection Act", enacted by the 76th General
5 Assembly, or for the primary purpose of treating, pretreating,
6 modifying or disposing of any potential solid, liquid or
7 gaseous pollutant which if released without such treatment,
8 pretreatment, modification or disposal might be harmful,
9 detrimental or offensive to human, plant or animal life, or to
10 property.
11     Until July 1, 2003 and beginning again on July 1, 2006, the
12 purchase, employment or transfer of such tangible personal
13 property as pollution control facilities is not a purchase, use
14 or sale of service or of tangible personal property within the
15 meaning of this Act. The Section is exempt from the provisions
16 of Section 3-75.
17 (Source: P.A. 93-24, eff. 6-20-03.)
 
18     Section 15. The Service Occupation Tax Act is amended by
19 changing Section 2a as follows:
 
20     (35 ILCS 115/2a)  (from Ch. 120, par. 439.102a)
21     Sec. 2a. "Pollution control facilities" means any system,
22 method, construction, device or appliance appurtenant thereto
23 transferred by a serviceman for the primary purpose of
24 eliminating, preventing, or reducing air and water pollution as
25 the term "air pollution" or "water pollution" is defined in the
26 "Environmental Protection Act", enacted by the 76th General
27 Assembly, or for the primary purpose of treating, pretreating,
28 modifying or disposing of any potential solid, liquid or
29 gaseous pollutant which if released without such treatment,
30 pretreatment, modification or disposal might be harmful,
31 detrimental or offensive to human, plant or animal life, or to
32 property.
33     Until July 1, 2003 and beginning again on July 1, 2006, the
34 purchase, employment and transfer of such tangible personal

 

 

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1 property as pollution control facilities shall not be deemed to
2 be a purchase, use or sale of service or of tangible personal
3 property, but shall be deemed to be intangible personal
4 property. The Section is exempt from the provisions of Section
5 3-55.
6 (Source: P.A. 93-24, eff. 6-20-03.)
 
7     Section 20. The Retailers' Occupation Tax Act is amended by
8 changing Section 1a as follows:
 
9     (35 ILCS 120/1a)  (from Ch. 120, par. 440a)
10     Sec. 1a. "Pollution control facilities" means any system,
11 method, construction, device or appliance appurtenant thereto
12 sold or used or intended for the primary purpose of
13 eliminating, preventing, or reducing air and water pollution as
14 the term "air pollution" or "water pollution" is defined in the
15 "Environmental Protection Act", enacted by the 76th General
16 Assembly, or for the primary purpose of treating, pretreating,
17 modifying or disposing of any potential solid, liquid or
18 gaseous pollutant which if released without such treatment,
19 pretreatment, modification or disposal might be harmful,
20 detrimental or offensive to human, plant or animal life, or to
21 property.
22     Until July 1, 2003 and beginning again on July 1, 2006, the
23 purchase, employment and transfer of such tangible personal
24 property as pollution control facilities is not a purchase, use
25 or sale of tangible personal property. The Section is exempt
26 from the provisions of Section 2-70.
27 (Source: P.A. 93-24, eff. 6-20-03.)
 
28     Section 99. Effective date. This Act takes effect upon
29 becoming law.