Full Text of SB1433 95th General Assembly
SB1433 95TH GENERAL ASSEMBLY
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95TH GENERAL ASSEMBLY
State of Illinois
2007 and 2008 SB1433
Introduced 2/9/2007, by Sen. Ms. Mattie Hunter SYNOPSIS AS INTRODUCED: |
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35 ILCS 130/1 |
from Ch. 120, par. 453.1 |
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Amends the Cigarette Tax Act. Provides that the definition of "retailer" does not include any person who transfers cigarettes to a not-for-profit research institution that conducts tests concerning the health effects of tobacco products and who does not offer the cigarettes for resale. Effective immediately.
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A BILL FOR
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SB1433 |
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LRB095 04684 BDD 24743 b |
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| AN ACT concerning revenue.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Cigarette Tax Act is amended by changing | 5 |
| Section 1 as follows:
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| (35 ILCS 130/1) (from Ch. 120, par. 453.1)
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| Sec. 1. For the purposes of this Act:
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| "Cigarette", when used in this Act, shall be construed to | 9 |
| mean: Any
roll for smoking made wholly or in part of tobacco | 10 |
| irrespective of size
or shape and whether or not such tobacco | 11 |
| is flavored, adulterated or
mixed with any other ingredient, | 12 |
| and the wrapper or cover of which is
made of paper or any other | 13 |
| substance or material except tobacco.
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| "Person" means any natural individual, firm, partnership, | 15 |
| association, joint
stock company, joint adventure, public or | 16 |
| private corporation, however formed,
limited liability | 17 |
| company, or a receiver, executor, administrator, trustee,
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| guardian or other representative appointed by order of any | 19 |
| court.
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| "Prior Continuous Compliance Taxpayer" means any person | 21 |
| who is licensed
under this Act and who, having been a licensee | 22 |
| for a continuous period of 5
years, is determined by the | 23 |
| Department not to have been either delinquent
or deficient in |
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SB1433 |
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LRB095 04684 BDD 24743 b |
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| the payment of tax liability during that period or
otherwise in | 2 |
| violation of this Act. Also, any taxpayer who has, as
verified | 3 |
| by the Department, continuously complied with the condition of | 4 |
| his
bond or other security under provisions of this Act for a | 5 |
| period of 5
consecutive years shall be considered to be a | 6 |
| "Prior continuous compliance
taxpayer". In calculating the | 7 |
| consecutive period of time described herein
for qualification | 8 |
| as a "prior continuous compliance taxpayer", a
consecutive | 9 |
| period of time of qualifying compliance immediately prior to
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| the effective date of this amendatory Act of 1987 shall be | 11 |
| credited to any
licensee who became licensed on or before the | 12 |
| effective date of this
amendatory Act of 1987.
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| "Department" means the Department of Revenue.
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| "Sale" means any transfer, exchange or barter in any manner | 15 |
| or by any
means whatsoever for a consideration, and includes | 16 |
| and means all sales
made by any person.
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| "Original Package" means the individual packet, box or | 18 |
| other container
whatsoever used to contain and to convey | 19 |
| cigarettes to the consumer.
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| "Distributor" means any and each of the following:
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| (1) Any person engaged in the business of selling | 22 |
| cigarettes in this
State who brings or causes to be brought | 23 |
| into this State from without
this State any original packages | 24 |
| of cigarettes, on which original
packages there is no | 25 |
| authorized evidence underneath a sealed transparent
wrapper | 26 |
| showing that the tax liability imposed by this Act has been |
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LRB095 04684 BDD 24743 b |
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| paid
or assumed by the out-of-State seller of such cigarettes, | 2 |
| for sale or
other disposition in the course of such business.
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| (2) Any person who makes, manufactures or fabricates | 4 |
| cigarettes in this
State for sale in this State, except a | 5 |
| person who makes, manufactures
or fabricates cigarettes as a | 6 |
| part of a correctional industries program
for sale to residents | 7 |
| incarcerated in penal institutions or resident patients
of a | 8 |
| State-operated mental health facility.
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| (3) Any person who makes, manufactures or fabricates | 10 |
| cigarettes
outside this State, which cigarettes are placed in | 11 |
| original packages
contained in sealed transparent wrappers, | 12 |
| for delivery or shipment into
this State, and who elects to | 13 |
| qualify and is accepted by the Department
as a distributor | 14 |
| under Section 4b of this Act.
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| "Place of business" shall mean and include any place where | 16 |
| cigarettes
are sold or where cigarettes are manufactured, | 17 |
| stored or kept for the
purpose of sale or consumption, | 18 |
| including any vessel, vehicle, airplane,
train or vending | 19 |
| machine.
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| "Business" means any trade, occupation, activity or | 21 |
| enterprise
engaged in for the purpose of selling cigarettes in | 22 |
| this State.
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| "Retailer" means any person who engages in the making of | 24 |
| transfers of
the ownership of, or title to, cigarettes to a | 25 |
| purchaser for use or
consumption and not for resale in any | 26 |
| form, for a valuable consideration . "Retailer" does not |
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| include ,
except a person :
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| (1) who transfers to residents incarcerated in penal | 3 |
| institutions
or resident patients of a State-operated | 4 |
| mental health facility ownership
of cigarettes made, | 5 |
| manufactured, or fabricated as part of a correctional
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| industries program ; or | 7 |
| (2) who transfers cigarettes to a not-for-profit | 8 |
| research institution that conducts tests concerning the | 9 |
| health effects of tobacco products and who does not offer | 10 |
| the cigarettes for resale .
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| "Retailer" shall be construed to include any person who | 12 |
| engages in
the making of transfers of the ownership of, or | 13 |
| title to, cigarettes to
a purchaser, for use or consumption by | 14 |
| any other person to whom such
purchaser may transfer the | 15 |
| cigarettes without a valuable consideration,
except a person | 16 |
| who transfers to residents incarcerated in penal institutions
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| or resident patients of a State-operated mental health facility | 18 |
| ownership
of cigarettes made, manufactured or fabricated as | 19 |
| part of a correctional
industries program.
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| (Source: P.A. 88-480.)
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| Section 99. Effective date. This Act takes effect upon | 22 |
| becoming law.
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