HB1515 102ND GENERAL ASSEMBLY

LRB102 03531 HLH 13544 b

102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB1515

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

SYNOPSIS AS INTRODUCED:

35 ILCS 115/8

from Ch. 120, par. 439.108

Amends the Service Occupation Tax Act. Makes a technical change in a Section concerning taxes collected by a supplier.

A BILL FOR

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Service Occupation Tax Act is amended by changing Section 8 as follows:

(35 ILCS 115/8) (from Ch. 120, par. 439.108)

Sec. 8. The The tax herein required to be collected by any supplier pursuant to this Act, and any such tax collected by any supplier, shall constitute a debt owed by the supplier to this State.

(Source: Laws 1961, p. 1745.)