Illinois General Assembly - Bill Status for SB1248
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 Bill Status of SB1248  95th General Assembly


Short Description:  USE & OCC TAXES-MANUFACTURING

Senate Sponsors
Sen. Terry Link - Martin A. Sandoval - Dan Kotowski - Chris Lauzen, John J. Millner, Jeffrey M. Schoenberg, Matt Murphy, Linda Holmes and Randall M. Hultgren

House Sponsors
(Rep. Jim Sacia - Ruth Munson, Charles E. Jefferson, Kurt M. Granberg, Patrick J Verschoore, Sandra M. Pihos, Carolyn H. Krause, Renée Kosel, Sandy Cole, Patricia R. Bellock, Elizabeth Coulson and Robert S. Molaro)

Last Action
DateChamber Action
  1/13/2009SenateSession Sine Die

Statutes Amended In Order of Appearance
35 ILCS 105/3-50from Ch. 120, par. 439.3-50
35 ILCS 120/2-45from Ch. 120, par. 441-45


Synopsis As Introduced
Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that the manufacturing and assembling machinery and equipment exemption also includes production related tangible personal property. Defines "production related tangible personal property" as all tangible personal property used or consumed by the purchaser in a manufacturing facility in which a manufacturing process takes place, including tangible personal property purchased for incorporation into real estate within a manufacturing facility and including, but not limited to, tangible personal property used or consumed in activities such as research and development, preproduction material handling, receiving, quality control, inventory control, storage, staging, and packaging for shipping and transportation purposes. Provides that "production related tangible personal property" does not include (i) tangible personal property used, within or without a manufacturing facility, in sales, purchasing, accounting, fiscal management, marketing, personnel recruitment or selection, or landscaping or (ii) tangible personal property required to be titled or registered with a department, agency, or unit of federal, state, or local government. Effective immediately.

House Committee Amendment No. 1
Deletes everything after the enacting clause. In the Use Tax Act, provides that the manufacturing and assembly exemption shall be awarded to the taxpayer in the form of a credit memorandum. Provides that the Department of Revenue shall submit a report to the General Assembly containing certain information concerning credit memorandums awarded for production related tangible personal property. Amends the Retailers' Occupation Tax Act. Deletes references to an exemption for production related tangible personal property. Effective immediately.

Actions 
DateChamber Action
  2/9/2007SenateFiled with Secretary by Sen. Terry Link
  2/9/2007SenateChief Co-Sponsor Sen. Martin A. Sandoval
  2/9/2007SenateFirst Reading
  2/9/2007SenateReferred to Rules
  2/21/2007SenateAssigned to Revenue
  3/2/2007SenateAdded as Co-Sponsor Sen. John J. Millner
  3/2/2007SenateAdded as Chief Co-Sponsor Sen. Dan Kotowski
  3/6/2007SenateAdded as Chief Co-Sponsor Sen. Chris Lauzen
  3/6/2007SenateAdded as Co-Sponsor Sen. Jeffrey M. Schoenberg
  3/8/2007SenateDo Pass Revenue; 007-000-000
  3/8/2007SenatePlaced on Calendar Order of 2nd Reading March 13, 2007
  3/8/2007SenateAdded as Co-Sponsor Sen. Matt Murphy
  3/20/2007SenateSecond Reading
  3/20/2007SenatePlaced on Calendar Order of 3rd Reading March 21, 2007
  3/28/2007SenateAdded as Co-Sponsor Sen. Linda Holmes
  3/29/2007SenateAdded as Co-Sponsor Sen. Randall M. Hultgren
  3/30/2007SenateThird Reading - Passed; 056-000-000
  3/30/2007HouseArrived in House
  3/30/2007HousePlaced on Calendar Order of First Reading
  3/30/2007HouseChief House Sponsor Rep. Robert F. Flider
  4/9/2007HouseFirst Reading
  4/9/2007HouseReferred to Rules Committee
  4/18/2007HouseAdded Alternate Co-Sponsor Rep. Charles E. Jefferson
  4/18/2007HouseAdded Alternate Co-Sponsor Rep. Kurt M. Granberg
  4/18/2007HouseAdded Alternate Co-Sponsor Rep. Patrick J Verschoore
  4/30/2007HouseAssigned to Revenue Committee
  5/18/2007HouseCommittee Deadline Extended-Rule 9(b) May 25, 2007
  5/25/2007HouseFinal Action Deadline Extended-9(b) May 31, 2007
  5/31/2007HouseRule 19(a) / Re-referred to Rules Committee
  6/14/2007HouseAdded Alternate Chief Co-Sponsor Rep. Ruth Munson
  6/14/2007HouseAdded Alternate Co-Sponsor Rep. Sandra M. Pihos
  6/14/2007HouseAdded Alternate Co-Sponsor Rep. Carolyn H. Krause
  6/14/2007HouseAdded Alternate Co-Sponsor Rep. Renée Kosel
  6/14/2007HouseAdded Alternate Co-Sponsor Rep. Sandy Cole
  6/14/2007HouseAdded Alternate Co-Sponsor Rep. Patricia R. Bellock
  6/27/2007HouseAdded Alternate Co-Sponsor Rep. Elizabeth Coulson
  8/8/2007HouseAdded Alternate Co-Sponsor Rep. Robert S. Molaro
  5/22/2008HouseCommittee Deadline Extended-Rule 9(b) May 23, 2008
  5/22/2008HouseAssigned to Revenue Committee
  5/23/2008HouseFinal Action Deadline Extended-9(b) May 31, 2008
  5/28/2008HouseHouse Committee Amendment No. 1 Filed with Clerk by Revenue Committee
  5/28/2008HouseHouse Committee Amendment No. 1 Adopted in Revenue Committee; by Voice Vote
  5/28/2008HouseDo Pass as Amended / Short Debate Revenue Committee; 008-000-000
  5/28/2008HousePlaced on Calendar 2nd Reading - Short Debate
  5/28/2008HouseSecond Reading - Short Debate
  5/28/2008HousePlaced on Calendar Order of 3rd Reading - Short Debate
  5/31/2008HouseRule 19(a) / Re-referred to Rules Committee
  11/18/2008HouseAlternate Chief Sponsor Changed to Rep. Jim Sacia
  12/15/2008HouseFinal Action Deadline Extended-9(b) January 13, 2009
  12/15/2008HouseApproved for Consideration Rules Committee; 004-000-000
  12/15/2008HousePlaced on Calendar Order of 3rd Reading - Short Debate
  1/13/2009SenateSession Sine Die

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