HB4689 96TH GENERAL ASSEMBLY

LRB096 15761 HLH 31001 b

96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
HB4689

Introduced , by Rep. Jack D. Franks

SYNOPSIS AS INTRODUCED:

35 ILCS 105/3b new
35 ILCS 110/3-8 new
35 ILCS 115/3-8 new
35 ILCS 120/2-75 new

Amends the Use Tax Act, the Service Use Tax, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that no tax is imposed under the Acts upon the use or purchase of firearms, ammunition, or hunting supplies during the holiday period. Defines the holiday period as the first consecutive Friday through Sunday in September of 2010 and each year thereafter. Sets forth criteria for transactions to qualify for the exemption. Effective immediately.

FISCAL NOTE ACT MAY APPLY

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 Use Tax Act is amended by adding Section 3b as follows:

(35 ILCS 105/3b new)

Sec. 3b. Tax holiday; firearms; hunting equipment.

(a) No tax is imposed under this Act upon the privilege of using firearms, ammunition, or hunting supplies during the holiday period.

(b) For the purpose of this Section:

"Holiday period" means the first consecutive Friday through Sunday in September of 2010 and each year thereafter.

"Hunting supplies" means tangible personal property used for hunting, including, but not limited to, firearm and archery equipment and accessories, off-road vehicles and vessels, animal feed, apparel, shoes, bags, float tubes, binoculars, tools, firearm and archery cases, range finders, knives, decoys, treestands, blinds, chairs, optics, hearing protection and enhancements, holsters, belts, slings, and miscellaneous gear.

"Firearm" means a shotgun, rifle, pistol, revolver, or other handgun.

(c) The provisions of this Section apply if:

(1) title to or possession of firearms, ammunition, or hunting supplies are transferred from a selling dealer to a purchaser during the holiday period;

(2) during the holiday period, a customer selects an eligible item from the selling dealer's inventory for layaway and that item is physically set aside in the selling dealer's inventory for future delivery to the customer;

(3) during the holiday period, the customer makes final payment and withdraws an item from layaway that was placed in layaway before the holiday period; or

(4) during the holiday period, the customer orders and pays for an eligible item and the selling dealer accepts the order for immediate shipment.

(d) If, during the holiday period, a customer uses a rain check to purchase an item that qualifies for an exemption under this Section, that purchase qualifies for an exemption under this Section regardless of when the rain check was issued. However, an item that is purchased with a rain check that is issued during the holiday period does not qualify for an exemption under this Section if the item is not purchased during the holiday period.

(e) Each unit of local government that imposes a use tax may, by resolution or ordinance, declare a tax holiday with respect to its use tax for the same items, during the same periods, and under the same conditions and is encouraged to do so.

Section 10. The Service Use Tax Act is amended by adding Section 3-8 as follows:

(35 ILCS 110/3-8 new)

Sec. 3-8. Tax holiday; firearms; hunting equipment.

(a) No tax is imposed under this Act upon the privilege of using firearms, ammunition, or hunting supplies during the holiday period.

(b) For the purpose of this Section:

"Holiday period" means the first consecutive Friday through Sunday in September of 2010 and each year thereafter.

"Hunting supplies" means tangible personal property used for hunting, including, but not limited to, firearm and archery equipment and accessories, off-road vehicles and vessels, animal feed, apparel, shoes, bags, float tubes, binoculars, tools, firearm and archery cases, range finders, knives, decoys, treestands, blinds, chairs, optics, hearing protection and enhancements, holsters, belts, slings, and miscellaneous gear.

"Firearm" means a shotgun, rifle, pistol, revolver, or other handgun.

(c) The provisions of this Section apply if:

(1) title to or possession of firearms, ammunition, or hunting supplies are transferred from a selling dealer to a purchaser during the holiday period;

(2) during the holiday period, a customer selects an eligible item from the selling dealer's inventory for layaway and that item is physically set aside in the selling dealer's inventory for future delivery to the customer;

(3) during the holiday period, the customer makes final payment and withdraws an item from layaway that was placed in layaway before the holiday period; or

(4) during the holiday period, the customer orders and pays for an eligible item and the selling dealer accepts the order for immediate shipment.

(d) If, during the holiday period, a customer uses a rain check to purchase an item that qualifies for an exemption under this Section, that purchase qualifies for an exemption under this Section regardless of when the rain check was issued. However, an item that is purchased with a rain check that is issued during the holiday period does not qualify for an exemption under this Section if the item is not purchased during the holiday period.

(e) Each unit of local government that imposes a use tax may, by resolution or ordinance, declare a tax holiday with respect to its use tax for the same items, during the same periods, and under the same conditions and is encouraged to do so.

Section 15. The Service Occupation Tax Act is amended by adding Section 3-8 as follows:

(35 ILCS 115/3-8 new)

Sec. 3-8. Tax holiday; firearms; hunting equipment.

(a) No tax is imposed under this Act upon the retail sale of firearms, ammunition, and hunting supplies if the firearms, ammunition, or hunting supplies are purchased during the holiday period.

(b) For the purpose of this Section:

"Holiday period" means the first consecutive Friday through Sunday in September of 2010 and each year thereafter.

"Hunting supplies" means tangible personal property used for hunting, including, but not limited to, firearm and archery equipment and accessories, off-road vehicles and vessels, animal feed, apparel, shoes, bags, float tubes, binoculars, tools, firearm and archery cases, range finders, knives, decoys, treestands, blinds, chairs, optics, hearing protection and enhancements, holsters, belts, slings, and miscellaneous gear.

"Firearm" means a shotgun, rifle, pistol, revolver, or other handgun.

(c) The provisions of this Section apply if:

(1) title to or possession of firearms, ammunition, or hunting supplies are transferred from a selling dealer to a purchaser during the holiday period;

(2) during the holiday period, a customer selects an eligible item from the selling dealer's inventory for layaway and that item is physically set aside in the selling dealer's inventory for future delivery to the customer;

(3) during the holiday period, the customer makes final payment and withdraws an item from layaway that was placed in layaway before the holiday period; or

(4) during the holiday period, the customer orders and pays for an eligible item and the selling dealer accepts the order for immediate shipment.

(d) If a customer uses a rain check to purchase an item that qualifies for an exemption under this Section during the holiday period, that purchase qualifies for an exemption under this Section regardless of when the rain check was issued. However, an item that is purchased with a rain check that is issued during the holiday period does not qualify for an exemption under this Section if the item is not purchased during the holiday period.

(e) Each unit of local government that imposes a retailers' occupation tax may, by resolution or ordinance, declare a tax holiday with respect to its use tax for the same items, during the same periods, and under the same conditions and is encouraged to do so.

Section 20. The Retailers' Occupation Tax Act is amended by adding Section 2-75 as follows:

(35 ILCS 120/2-75 new)

Sec. 2-75. Tax holiday; firearms; hunting equipment.

(a) No tax is imposed under this Act upon the retail sale of firearms, ammunition, and hunting supplies if the firearms, ammunition, or hunting supplies are purchased during the holiday period.

(b) For the purpose of this Section:

"Holiday period" means the first consecutive Friday through Sunday in September of 2010 and each year thereafter.

"Hunting supplies" means tangible personal property used for hunting, including, but not limited to, firearm and archery equipment and accessories, off-road vehicles and vessels, animal feed, apparel, shoes, bags, float tubes, binoculars, tools, firearm and archery cases, range finders, knives, decoys, treestands, blinds, chairs, optics, hearing protection and enhancements, holsters, belts, slings, and miscellaneous gear.

"Firearm" means a shotgun, rifle, pistol, revolver, or other handgun.

(c) The provisions of this Section apply if:

(1) title to or possession of firearms, ammunition, or hunting supplies are transferred from a selling dealer to a purchaser during the holiday period;

(2) during the holiday period, a customer selects an eligible item from the selling dealer's inventory for layaway and that item is physically set aside in the selling dealer's inventory for future delivery to the customer;

(3) during the holiday period, the customer makes final payment and withdraws an item from layaway that was placed in layaway before the holiday period; or

(4) during the holiday period, the customer orders and pays for an eligible item and the selling dealer accepts the order for immediate shipment.

(d) If a customer uses a rain check to purchase an item that qualifies for an exemption under this Section during the holiday period, that purchase qualifies for an exemption under this Section regardless of when the rain check was issued. However, an item that is purchased with a rain check that is issued during the holiday period does not qualify for an exemption under this Section if the item is not purchased during the holiday period.

(e) Each unit of local government that imposes a retailers' occupation tax may, by resolution or ordinance, declare a tax holiday with respect to its use tax for the same items, during the same periods, and under the same conditions and is encouraged to do so.

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