Full Text of SB1433 95th General Assembly
SB1433sam001 95TH GENERAL ASSEMBLY
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Sen. Mattie Hunter
Filed: 3/13/2007
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| AMENDMENT TO SENATE BILL 1433
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| AMENDMENT NO. ______. Amend Senate Bill 1433 on page 4, | 3 |
| immediately below line 20, by inserting the following:
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| "Section 10. The Cigarette Use Tax Act is amended by | 5 |
| changing Section 1 as follows:
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| (35 ILCS 135/1) (from Ch. 120, par. 453.31)
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| Sec. 1. For the purpose of this Act, unless otherwise | 8 |
| required by the
context:
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| "Use" means the exercise by any person of any right or | 10 |
| power over
cigarettes incident to the ownership or possession | 11 |
| thereof, other than the
making of a sale thereof in the course | 12 |
| of engaging in a business of selling
cigarettes and shall | 13 |
| include the keeping or retention of cigarettes for use.
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| "Cigarette" means any roll for smoking made wholly or in | 15 |
| part of tobacco
irrespective of size or shape and whether or | 16 |
| not such tobacco is flavored,
adulterated or mixed with any |
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| other ingredient, and the wrapper or cover of
which is made of | 2 |
| paper or any other substance or material except tobacco.
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| "Person" means any natural individual, firm, partnership, | 4 |
| association,
joint stock company, joint adventure, public or | 5 |
| private corporation,
however formed, limited liability | 6 |
| company, or a receiver, executor,
administrator, trustee, | 7 |
| guardian or other representative appointed by order of
any | 8 |
| court.
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| "Department" means the Department of Revenue.
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| "Sale" means any transfer, exchange or barter in any manner | 11 |
| or by any
means whatsoever for a consideration, and includes | 12 |
| and means all sales made
by any person.
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| "Original Package" means the individual packet, box or | 14 |
| other container
whatsoever used to contain and to convey | 15 |
| cigarettes to the consumer.
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| "Distributor" means any and each of the following:
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| a. Any person engaged in the business of selling | 18 |
| cigarettes in this
State who brings or causes to be brought | 19 |
| into this State from without this
State any original | 20 |
| packages of cigarettes, on which original packages there
is | 21 |
| no authorized evidence underneath a sealed transparent | 22 |
| wrapper showing
that the tax liability imposed by this Act | 23 |
| has been paid or assumed by the
out-of-State seller of such | 24 |
| cigarettes, for sale in the course of such
business.
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| b. Any person who makes, manufactures or fabricates | 26 |
| cigarettes in this
State for sale, except a person who |
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| makes, manufactures or fabricates
cigarettes for sale to | 2 |
| residents incarcerated in penal institutions or resident
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| patients or a State-operated mental health facility.
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| c. Any person who makes, manufactures or fabricates | 5 |
| cigarettes outside
this State, which cigarettes are placed | 6 |
| in original packages contained in
sealed transparent | 7 |
| wrappers, for delivery or shipment into this State, and
who | 8 |
| elects to qualify and is accepted by the Department as a | 9 |
| distributor
under Section 7 of this Act.
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| "Distributor" does not include any person who transfers | 11 |
| cigarettes to a not-for-profit
research institution that | 12 |
| conducts tests concerning the
health effects of tobacco | 13 |
| products and who does not offer
the cigarettes for resale.
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| "Distributor maintaining a place of business in this | 15 |
| State", or any like
term, means any distributor having or | 16 |
| maintaining within this State,
directly or by a subsidiary, an | 17 |
| office, distribution house, sales house,
warehouse or other | 18 |
| place of business, or any agent operating within this
State | 19 |
| under the authority of the distributor or its subsidiary,
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| irrespective of whether such place of business or agent is | 21 |
| located here
permanently or temporarily, or whether such | 22 |
| distributor or subsidiary is
licensed to transact business | 23 |
| within this State.
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| "Business" means any trade, occupation, activity or | 25 |
| enterprise engaged
in or conducted in this State for the | 26 |
| purpose of selling cigarettes.
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| "Prior Continuous Compliance Taxpayer" means any person | 2 |
| who is licensed
under this Act and who, having been a licensee | 3 |
| for a continuous period of 5
years, is determined by the | 4 |
| Department not to have been either delinquent
or deficient in | 5 |
| the payment of tax liability during that period or
otherwise in | 6 |
| violation of this Act. Also, any taxpayer who has, as
verified | 7 |
| by the Department, continuously complied with the
condition of | 8 |
| his bond or other security under provisions of this Act of a
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| period of 5 consecutive years shall be considered to be a | 10 |
| "prior
continuous compliance taxpayer". In calculating the | 11 |
| consecutive period of
time described herein for qualification | 12 |
| as a "prior continuous compliance
taxpayer", a consecutive | 13 |
| period of time of qualifying compliance
immediately prior to | 14 |
| the effective date of this amendatory Act of 1987 shall be
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| credited to any licensee who became licensed on or before the | 16 |
| effective date
of this amendatory Act of 1987.
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| (Source: P.A. 88-480.)".
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