Illinois General Assembly - Bill Status for SB0253
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 Bill Status of SB0253  104th General Assembly


Short Description:  USE/OCC TX-MODIFIED VEHICLES

Senate Sponsors
Sen. Donald P. DeWitte

Last Action
DateChamber Action
  3/18/2025SenateAssigned to Revenue

Statutes Amended In Order of Appearance
35 ILCS 105/3-10
35 ILCS 110/3-10
35 ILCS 115/3-10
35 ILCS 120/2-10


Synopsis As Introduced
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning on July 1, 2025, the 1% rate of tax on modifications to a motor vehicle for the purpose of rendering the motor vehicle usable by a person with a disability applies to tangible personal property that is installed in or on a motor vehicle before, during, or after the purchase of the motor vehicle for the purpose of rendering the motor vehicle usable by a person with a disability. Provides that the 1% rate of tax on that property applies only if the tangible personal property is separately itemized on the bill or invoice for the sale of the motor vehicle or if the tangible personal property is purchased separately from the motor vehicle and is separately itemized on a bill or invoice. Effective immediately.

Actions 
DateChamber Action
  1/22/2025SenateFiled with Secretary by Sen. Dan McConchie
  1/22/2025SenateFirst Reading
  1/22/2025SenateReferred to Assignments
  1/29/2025SenateChief Sponsor Changed to Sen. Donald P. DeWitte
  3/18/2025SenateAssigned to Revenue
  3/21/2025SenateRule 2-10 Committee Deadline Established As April 11, 2025

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