Full Text of HB3249 98th General Assembly
HB3249 98TH GENERAL ASSEMBLY |
| | 98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014 HB3249 Introduced , by Rep. Jack D. Franks SYNOPSIS AS INTRODUCED: |
| 30 ILCS 105/6z-18 | from Ch. 127, par. 142z-18 | 30 ILCS 105/6z-20 | from Ch. 127, par. 142z-20 | 35 ILCS 105/3 | from Ch. 120, par. 439.3 | 35 ILCS 110/3 | from Ch. 120, par. 439.33 | 35 ILCS 115/3 | from Ch. 120, par. 439.103 | 35 ILCS 120/2 | from Ch. 120, par. 441 |
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Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, for the purposes of determining the location where a sale takes place: (i) if a buyer purchases tangible personal property at a retail location and either the buyer takes possession of that property at that retail location or the seller ships that property to the buyer from that location, the sale occurs at that location and (ii) in all other cases, the sales location is the location where certain specified selling activity occurs with respect to that sale. Contains provisions concerning out-of-State sales. Amends the State Finance Act to make conforming changes. Effective immediately.
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| | | FISCAL NOTE ACT MAY APPLY | |
| | A BILL FOR |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The State Finance Act is amended by changing | 5 | | Sections 6z-18 and 6z-20 as follows:
| 6 | | (30 ILCS 105/6z-18) (from Ch. 127, par. 142z-18)
| 7 | | Sec. 6z-18.
A portion of the money paid into the Local | 8 | | Government Tax
Fund from sales of food for human consumption | 9 | | which is to be consumed off
the premises where it is sold | 10 | | (other than alcoholic beverages, soft drinks
and food which has | 11 | | been prepared for immediate consumption) and
prescription and | 12 | | nonprescription medicines, drugs, medical appliances and
| 13 | | insulin, urine testing materials, syringes and needles used by | 14 | | diabetics,
which occurred in municipalities, shall be | 15 | | distributed to each municipality
based upon the sales which | 16 | | occurred in that municipality. The remainder
shall be | 17 | | distributed to each county based upon the sales which occurred | 18 | | in
the unincorporated area of that county. For sales occurring | 19 | | on and after July 1, 2013, the determination of where a sale | 20 | | has occurred shall be determined using the sourcing rules | 21 | | provided in subsection (b) of Section 2 of the Retailers' | 22 | | Occupation Tax Act.
| 23 | | A portion of the money paid into the Local Government Tax |
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| 1 | | Fund from the
6.25% general use tax rate on the selling price | 2 | | of tangible personal
property which is purchased outside | 3 | | Illinois at retail from a retailer and
which is titled or | 4 | | registered by any agency of this State's government
shall be | 5 | | distributed to municipalities as provided in this paragraph. | 6 | | Each
municipality shall receive the amount attributable to | 7 | | sales for which
Illinois addresses for titling or registration | 8 | | purposes are given as being
in such municipality. The remainder | 9 | | of the money paid into the Local
Government Tax Fund from such | 10 | | sales shall be distributed to counties. Each
county shall | 11 | | receive the amount attributable to sales for which Illinois
| 12 | | addresses for titling or registration purposes are given as | 13 | | being located
in the unincorporated area of such county.
| 14 | | A portion of the money paid into the Local Government Tax | 15 | | Fund from the
6.25% general rate (and, beginning July 1, 2000 | 16 | | and through December 31,
2000, the 1.25% rate on motor fuel and | 17 | | gasohol, and beginning on August 6, 2010 through August 15, | 18 | | 2010, the 1.25% rate on sales tax holiday items) on sales
| 19 | | subject to taxation under the Retailers'
Occupation Tax Act and | 20 | | the Service Occupation Tax Act, which occurred in
| 21 | | municipalities, shall be distributed to each municipality, | 22 | | based upon the
sales which occurred in that municipality. The | 23 | | remainder shall be
distributed to each county, based upon the | 24 | | sales which occurred in the
unincorporated area of such county.
| 25 | | Before July 1, 2013, For the purpose of determining | 26 | | allocation to the local government unit, a
retail sale by a |
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| 1 | | producer of coal or other mineral mined in Illinois is a sale
| 2 | | at retail at the place where the coal or other mineral mined in | 3 | | Illinois is
extracted from the earth. This paragraph does not | 4 | | apply to coal or other
mineral when it is delivered or shipped | 5 | | by the seller to the purchaser at a
point outside Illinois so | 6 | | that the sale is exempt under the United States
Constitution as | 7 | | a sale in interstate or foreign commerce.
| 8 | | Whenever the Department determines that a refund of money | 9 | | paid into
the Local Government Tax Fund should be made to a | 10 | | claimant instead of
issuing a credit memorandum, the Department | 11 | | shall notify the State
Comptroller, who shall cause the order | 12 | | to be drawn for the amount
specified, and to the person named, | 13 | | in such notification from the
Department. Such refund shall be | 14 | | paid by the State Treasurer out of the
Local Government Tax | 15 | | Fund.
| 16 | | As soon as possible after the first day of each month, | 17 | | beginning January 1, 2011, upon certification of the Department | 18 | | of Revenue, the Comptroller shall order transferred, and the | 19 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | 20 | | local sales tax increment, as defined in the Innovation | 21 | | Development and Economy Act, collected during the second | 22 | | preceding calendar month for sales within a STAR bond district | 23 | | and deposited into the Local Government Tax Fund, less 3% of | 24 | | that amount, which shall be transferred into the Tax Compliance | 25 | | and Administration Fund and shall be used by the Department, | 26 | | subject to appropriation, to cover the costs of the Department |
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| 1 | | in administering the Innovation Development and Economy Act. | 2 | | After the monthly transfer to the STAR Bonds Revenue Fund, | 3 | | on or before the 25th day of each calendar month, the | 4 | | Department shall
prepare and certify to the Comptroller the | 5 | | disbursement of stated sums of
money to named municipalities | 6 | | and counties, the municipalities and counties
to be those | 7 | | entitled to distribution of taxes or penalties paid to the
| 8 | | Department during the second preceding calendar month. The | 9 | | amount to be
paid to each municipality or county shall be the | 10 | | amount (not including
credit memoranda) collected during the | 11 | | second preceding calendar month by
the Department and paid into | 12 | | the Local Government Tax Fund, plus an amount
the Department | 13 | | determines is necessary to offset any amounts which were
| 14 | | erroneously paid to a different taxing body, and not including | 15 | | an amount
equal to the amount of refunds made during the second | 16 | | preceding calendar
month by the Department, and not including | 17 | | any amount which the Department
determines is necessary to | 18 | | offset any amounts which are payable to a
different taxing body | 19 | | but were erroneously paid to the municipality or
county, and | 20 | | not including any amounts that are transferred to the STAR | 21 | | Bonds Revenue Fund. Within 10 days after receipt, by the | 22 | | Comptroller, of the
disbursement certification to the | 23 | | municipalities and counties, provided for
in this Section to be | 24 | | given to the Comptroller by the Department, the
Comptroller | 25 | | shall cause the orders to be drawn for the respective amounts
| 26 | | in accordance with the directions contained in such |
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| 1 | | certification.
| 2 | | When certifying the amount of monthly disbursement to a | 3 | | municipality or
county under this Section, the Department shall | 4 | | increase or decrease that
amount by an amount necessary to | 5 | | offset any misallocation of previous
disbursements. The offset | 6 | | amount shall be the amount erroneously disbursed
within the 6 | 7 | | months preceding the time a misallocation is discovered.
| 8 | | The provisions directing the distributions from the | 9 | | special fund in
the State Treasury provided for in this Section | 10 | | shall constitute an
irrevocable and continuing appropriation | 11 | | of all amounts as provided herein.
The State Treasurer and | 12 | | State Comptroller are hereby authorized to make
distributions | 13 | | as provided in this Section.
| 14 | | In construing any development, redevelopment, annexation, | 15 | | preannexation
or other lawful agreement in effect prior to | 16 | | September 1, 1990, which
describes or refers to receipts from a | 17 | | county or municipal retailers'
occupation tax, use tax or | 18 | | service occupation tax which now cannot be
imposed, such | 19 | | description or reference shall be deemed to include the
| 20 | | replacement revenue for such abolished taxes, distributed from | 21 | | the Local
Government Tax Fund.
| 22 | | (Source: P.A. 96-939, eff. 6-24-10; 96-1012, eff. 7-7-10; | 23 | | 97-333, eff. 8-12-11.)
| 24 | | (30 ILCS 105/6z-20) (from Ch. 127, par. 142z-20)
| 25 | | Sec. 6z-20.
Of the money received from the 6.25% general |
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| 1 | | rate (and,
beginning July 1, 2000 and through December 31, | 2 | | 2000, the
1.25% rate on motor fuel and gasohol, and beginning | 3 | | on August 6, 2010 through August 15, 2010, the 1.25% rate on | 4 | | sales tax holiday items) on sales
subject to taxation under the | 5 | | Retailers' Occupation Tax Act and Service
Occupation Tax Act | 6 | | and paid into the County and Mass Transit District Fund,
| 7 | | distribution to the Regional Transportation Authority tax | 8 | | fund, created
pursuant to Section 4.03 of the Regional | 9 | | Transportation Authority Act, for
deposit therein shall be made | 10 | | based upon the retail sales occurring in a
county having more | 11 | | than 3,000,000 inhabitants. The remainder shall be
distributed | 12 | | to each county having 3,000,000 or fewer inhabitants based upon
| 13 | | the retail sales occurring in each such county.
| 14 | | For sales occurring on and after July 1, 2013, the | 15 | | determination of where a sale has occurred shall be determined | 16 | | using the sourcing rules provided in subsection (b) of Section | 17 | | 2 of the Retailers' Occupation Tax Act. | 18 | | Before July 1, 2013, for For the purpose of determining | 19 | | allocation to the local government unit, a
retail sale by a | 20 | | producer of coal or other mineral mined in Illinois is a sale
| 21 | | at retail at the place where the coal or other mineral mined in | 22 | | Illinois is
extracted from the earth. This paragraph does not | 23 | | apply to coal or other
mineral when it is delivered or shipped | 24 | | by the seller to the purchaser at a
point outside Illinois so | 25 | | that the sale is exempt under the United States
Constitution as | 26 | | a sale in interstate or foreign commerce.
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| 1 | | Of the money received from the 6.25% general use tax rate | 2 | | on tangible
personal property which is purchased outside | 3 | | Illinois at retail from a
retailer and which is titled or | 4 | | registered by any agency of this State's
government and paid | 5 | | into the County and Mass Transit District Fund, the
amount for | 6 | | which Illinois addresses for titling or registration purposes
| 7 | | are given as being in each county having more than 3,000,000 | 8 | | inhabitants
shall be distributed into the Regional | 9 | | Transportation Authority tax fund,
created pursuant to Section | 10 | | 4.03 of the Regional Transportation Authority
Act. The | 11 | | remainder of the money paid from such sales shall be | 12 | | distributed
to each county based on sales for which Illinois | 13 | | addresses for titling or
registration purposes are given as | 14 | | being located in the county. Any money
paid into the Regional | 15 | | Transportation Authority Occupation and Use Tax
Replacement | 16 | | Fund from the County and Mass Transit District Fund prior to
| 17 | | January 14, 1991, which has not been paid to the Authority | 18 | | prior to that
date, shall be transferred to the Regional | 19 | | Transportation Authority tax fund.
| 20 | | Whenever the Department determines that a refund of money | 21 | | paid into
the County and Mass Transit District Fund should be | 22 | | made to a claimant
instead of issuing a credit memorandum, the | 23 | | Department shall notify the
State Comptroller, who shall cause | 24 | | the order to be drawn for the amount
specified, and to the | 25 | | person named, in such notification from the
Department. Such | 26 | | refund shall be paid by the State Treasurer out of the
County |
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| 1 | | and Mass Transit District Fund.
| 2 | | As soon as possible after the first day of each month, | 3 | | beginning January 1, 2011, upon certification of the Department | 4 | | of Revenue, the Comptroller shall order transferred, and the | 5 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | 6 | | local sales tax increment, as defined in the Innovation | 7 | | Development and Economy Act, collected during the second | 8 | | preceding calendar month for sales within a STAR bond district | 9 | | and deposited into the County and Mass Transit District Fund, | 10 | | less 3% of that amount, which shall be transferred into the Tax | 11 | | Compliance and Administration Fund and shall be used by the | 12 | | Department, subject to appropriation, to cover the costs of the | 13 | | Department in administering the Innovation Development and | 14 | | Economy Act. | 15 | | After the monthly transfer to the STAR Bonds Revenue Fund, | 16 | | on or before the 25th day of each calendar month, the | 17 | | Department shall
prepare and certify to the Comptroller the | 18 | | disbursement of stated sums of
money to the Regional | 19 | | Transportation Authority and to named counties, the
counties to | 20 | | be those entitled to distribution, as hereinabove provided, of
| 21 | | taxes or penalties paid to the Department during the second | 22 | | preceding
calendar month. The amount to be paid to the Regional | 23 | | Transportation
Authority and each county having 3,000,000 or | 24 | | fewer inhabitants shall be
the amount (not including credit | 25 | | memoranda) collected during the second
preceding calendar | 26 | | month by the Department and paid into the County and
Mass |
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| 1 | | Transit District Fund, plus an amount the Department determines | 2 | | is
necessary to offset any amounts which were erroneously paid | 3 | | to a different
taxing body, and not including an amount equal | 4 | | to the amount of refunds
made during the second preceding | 5 | | calendar month by the Department, and not
including any amount | 6 | | which the Department determines is necessary to offset
any | 7 | | amounts which were payable to a different taxing body but were
| 8 | | erroneously paid to the Regional Transportation Authority or | 9 | | county, and not including any amounts that are transferred to | 10 | | the STAR Bonds Revenue Fund.
Within 10 days after receipt, by | 11 | | the Comptroller, of the disbursement
certification to the | 12 | | Regional Transportation Authority and counties,
provided for | 13 | | in this Section to be given to the Comptroller by the
| 14 | | Department, the Comptroller shall cause the orders to be drawn | 15 | | for the
respective amounts in accordance with the directions | 16 | | contained in such
certification.
| 17 | | When certifying the amount of a monthly disbursement to the | 18 | | Regional
Transportation Authority or to a county under this | 19 | | Section, the Department
shall increase or decrease that amount | 20 | | by an amount necessary to offset any
misallocation of previous | 21 | | disbursements. The offset amount shall be the
amount | 22 | | erroneously disbursed within the 6 months preceding the time a
| 23 | | misallocation is discovered.
| 24 | | The provisions directing the distributions from the | 25 | | special fund in
the State Treasury provided for in this Section | 26 | | and from the Regional
Transportation Authority tax fund created |
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| 1 | | by Section 4.03 of the Regional
Transportation Authority Act | 2 | | shall constitute an irrevocable and continuing
appropriation | 3 | | of all amounts as provided herein. The State Treasurer and
| 4 | | State Comptroller are hereby authorized to make distributions | 5 | | as provided
in this Section.
| 6 | | In construing any development, redevelopment, annexation, | 7 | | preannexation
or other lawful agreement in effect prior to | 8 | | September 1, 1990, which
describes or refers to receipts from a | 9 | | county or municipal retailers'
occupation tax, use tax or | 10 | | service occupation tax which now cannot be
imposed, such | 11 | | description or reference shall be deemed to include the
| 12 | | replacement revenue for such abolished taxes, distributed from | 13 | | the County
and Mass Transit District Fund or Local Government | 14 | | Distributive Fund, as
the case may be.
| 15 | | (Source: P.A. 96-939, eff. 6-24-10; 96-1012, eff. 7-7-10; | 16 | | 97-333, eff. 8-12-11.)
| 17 | | Section 10. The Use Tax Act is amended by changing Section | 18 | | 3 as follows:
| 19 | | (35 ILCS 105/3) (from Ch. 120, par. 439.3)
| 20 | | Sec. 3. Tax imposed. A tax is imposed upon the privilege of | 21 | | using in
this State tangible personal property purchased at | 22 | | retail from a
retailer, including computer software, and
| 23 | | including photographs, negatives, and positives that are the | 24 | | product of
photoprocessing, but not including products of |
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| 1 | | photoprocessing produced for
use in motion pictures for | 2 | | commercial exhibition.
Beginning January 1, 2001, prepaid | 3 | | telephone calling arrangements shall be
considered tangible | 4 | | personal property subject to the tax imposed under this Act
| 5 | | regardless of the form in which those arrangements may be | 6 | | embodied,
transmitted, or fixed by any method now known or | 7 | | hereafter developed. For sales occurring on and after July 1, | 8 | | 2013, the determination of where a sale has occurred shall be | 9 | | determined using the sourcing rules provided in subsection (b) | 10 | | of Section 2 of the Retailers' Occupation Tax Act.
| 11 | | (Source: P.A. 91-51, eff. 6-30-99; 91-870, eff. 6-22-00.)
| 12 | | Section 15. The Service Use Tax Act is amended by changing | 13 | | Section 3 as follows:
| 14 | | (35 ILCS 110/3) (from Ch. 120, par. 439.33)
| 15 | | Sec. 3. Tax imposed. A tax is imposed upon the privilege of | 16 | | using in this
State
real or tangible personal property acquired | 17 | | as an incident to the
purchase of a service from a serviceman,
| 18 | | including computer software, and including photographs, | 19 | | negatives,
and positives that are the
product of | 20 | | photoprocessing, but not including products of photoprocessing
| 21 | | produced for use in motion pictures for public commercial | 22 | | exhibition.
Beginning January 1, 2001, prepaid telephone | 23 | | calling arrangements shall be
considered tangible personal | 24 | | property subject to the tax imposed under this Act
regardless |
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| 1 | | of the form in which those arrangements may be embodied,
| 2 | | transmitted, or fixed by any method now known or hereafter | 3 | | developed. For sales occurring on and after July 1, 2013, the | 4 | | determination of where a sale has occurred shall be determined | 5 | | using the sourcing rules provided in subsection (b) of Section | 6 | | 3 of the Service Occupation Tax Act.
| 7 | | (Source: P.A. 91-51, eff. 6-30-99; 91-870, eff. 6-22-00.)
| 8 | | Section 20. The Service Occupation Tax Act is amended by | 9 | | changing Section 3 as follows:
| 10 | | (35 ILCS 115/3) (from Ch. 120, par. 439.103)
| 11 | | Sec. 3. Tax imposed. | 12 | | (a) A tax is imposed upon all
persons engaged in the | 13 | | business of
making sales of service (referred to as
| 14 | | "servicemen") on all tangible personal property
transferred as | 15 | | an incident of a sale of service,
including computer software, | 16 | | and including photographs, negatives,
and positives that are | 17 | | the
product of photoprocessing, but not including products of | 18 | | photoprocessing
produced for use in motion pictures for public | 19 | | commercial exhibition.
Beginning January 1, 2001, prepaid | 20 | | telephone calling arrangements shall be
considered tangible | 21 | | personal property subject to the tax imposed under this Act
| 22 | | regardless of the form in which those arrangements may be | 23 | | embodied,
transmitted, or fixed by any method now known or | 24 | | hereafter developed.
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| 1 | | (b) Notwithstanding any other provision of this Act, on or | 2 | | after July 1, 2013, the location where a sale of service takes | 3 | | place shall be determined under the following rules: | 4 | | (1) When a buyer purchases tangible personal property | 5 | | at a retail location and either the buyer takes possession | 6 | | of that property at that retail location or the seller | 7 | | ships that property to the buyer from that location, the | 8 | | sale occurs at that location. | 9 | | (2) For all sales other than those listed in item (1) | 10 | | of this subsection (b), a sale occurs at the location where | 11 | | the most selling activity occurs with respect to that sale. | 12 | | The amount of selling activity occurring at a given | 13 | | location shall be determined by considering the degree to | 14 | | which the following activities occur at that location, with | 15 | | no one activity being determinative: | 16 | | (A) solicitation of the sale; | 17 | | (B) determination of buyer creditworthiness; | 18 | | (C) verification of inventory; | 19 | | (D) negotiation of the terms of the sale; | 20 | | (E) where the price is set; | 21 | | (F) acceptance of the order; | 22 | | (G) entrance of the sale on the books and records | 23 | | of the seller; | 24 | | (H) processing of the order; | 25 | | (I) receipt of payment; | 26 | | (J) passing of title from the seller to the buyer; |
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| 1 | | (K) delivery of the tangible personal property; | 2 | | and | 3 | | (L) any other activity without which the sale could | 4 | | not occur. | 5 | | (3) For all sales other than those listed in item (1) | 6 | | of this subsection (b), if most of the selling activities | 7 | | surrounding the sale occur outside of Illinois, then the | 8 | | sale shall be deemed to occur outside of Illinois. However, | 9 | | with respect to those out-of-State sales, if the tangible | 10 | | personal property being sold is in the inventory of the | 11 | | seller or its authorized representative at a location | 12 | | within Illinois at the time of sale (or is subsequently | 13 | | produced by the seller at a location in Illinois), then the | 14 | | inventory location is deemed to be the location of the | 15 | | sale. | 16 | | (Source: P.A. 91-51, eff. 6-30-99; 91-870, eff. 6-22-00.)
| 17 | | Section 25. The Retailers' Occupation Tax Act is amended by | 18 | | changing Section 2 as follows:
| 19 | | (35 ILCS 120/2) (from Ch. 120, par. 441)
| 20 | | Sec. 2. Tax imposed. | 21 | | (a) A tax is imposed upon persons engaged in the
business | 22 | | of selling at retail tangible personal property, including
| 23 | | computer software, and including photographs, negatives, and | 24 | | positives that
are the product of photoprocessing, but not |
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| 1 | | including products of
photoprocessing produced for use in | 2 | | motion pictures for public commercial
exhibition.
Beginning | 3 | | January 1, 2001, prepaid telephone calling arrangements shall | 4 | | be
considered tangible personal property subject to the tax | 5 | | imposed under this Act
regardless of the form in which those | 6 | | arrangements may be embodied,
transmitted, or fixed by any | 7 | | method now known or hereafter developed.
| 8 | | (b) Notwithstanding any other provision of this Act, on or | 9 | | after July 1, 2013, the location where a sale of tangible | 10 | | personal property takes place shall be determined under the | 11 | | following rules: | 12 | | (1) When a buyer purchases tangible personal property | 13 | | at a retail location and either the buyer takes possession | 14 | | of that property at that retail location or the seller | 15 | | ships that property to the buyer from that location, the | 16 | | sale occurs at that location. | 17 | | (2) For all sales other than those listed in item (1) | 18 | | of this subsection (b), a sale occurs at the location where | 19 | | the most selling activity occurs with respect to that sale. | 20 | | The amount of selling activity occurring at a given | 21 | | location shall be determined by considering the degree to | 22 | | which the following activities occur at that location, with | 23 | | no one activity being determinative: | 24 | | (A) solicitation of the sale; | 25 | | (B) determination of buyer creditworthiness; | 26 | | (C) verification of inventory; |
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| 1 | | (D) negotiation of the terms of the sale; | 2 | | (E) where the price is set; | 3 | | (F) acceptance of the order; | 4 | | (G) entrance of the sale on the books and records | 5 | | of the seller; | 6 | | (H) processing of the order; | 7 | | (I) receipt of payment; | 8 | | (J) passing of title from the seller to the buyer; | 9 | | (K) delivery of the tangible personal property; | 10 | | and | 11 | | (L) any other activity without which the sale could | 12 | | not occur. | 13 | | (3) For all sales other than those listed in item (1) | 14 | | of this subsection (b), if most of the selling activities | 15 | | surrounding the sale occur outside of Illinois, then the | 16 | | sale shall be deemed to occur outside of Illinois. However, | 17 | | with respect to those out-of-State sales, if the tangible | 18 | | personal property being sold is in the inventory of the | 19 | | seller or its authorized representative at a location | 20 | | within Illinois at the time of sale (or is subsequently | 21 | | produced by the seller at a location in Illinois), then the | 22 | | inventory location is deemed to be the location of the | 23 | | sale. | 24 | | (Source: P.A. 91-51, eff. 6-30-99; 91-870, eff. 6-22-00.)
| 25 | | Section 99. Effective date. This Act takes effect upon | 26 | | becoming law.
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