Full Text of SB1680 095th General Assembly
SB1680eng 95TH GENERAL ASSEMBLY
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| AN ACT concerning revenue.
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| Be it enacted by the People of the State of Illinois, | 3 |
| represented in the General Assembly:
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| Section 5. The Use Tax Act is amended by adding Section 3b | 5 |
| as follows:
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| (35 ILCS 105/3b new)
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| Sec. 3b. Tax holiday for "Energy Star" appliances.
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| (a) Notwithstanding any other provision to the contrary, no | 9 |
| tax shall be
imposed under this Act upon the privilege of using | 10 |
| for nonbusiness purposes in this State a clothes washer, | 11 |
| dehumidifier, dishwasher, refrigerator, freezer, room air | 12 |
| conditioner, ceiling fan, programmable thermostat,
ventilating | 13 |
| fan, compact fluorescent bulb, or residential light fixture | 14 |
| purchased if the item: | 15 |
| (i) qualifies as an "Energy Star" product under the | 16 |
| Energy Star Program administered by the United States | 17 |
| Environmental Protection Agency; and | 18 |
| (ii) is purchased during the tax holiday period, which | 19 |
| is from 12:01 a.m. on April 22 of 2008 or 2009 through
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| 11:59 p.m. of April 28 of that same year. | 21 |
| (b) Any discount, coupon, or
other credit offered either by | 22 |
| the retailer or by a vendor of the retailer to
reduce the final | 23 |
| price to the customer shall be taken into account in
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SB1680 Engrossed |
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| determining the selling price of the item for purposes of this | 2 |
| holiday. For purpose of this Section, a "purchase" occurs | 3 |
| during the tax holiday if the buyer places an order and pays | 4 |
| the purchase price by cash or credit during the tax holiday | 5 |
| period regardless of whether the delivery of the item occurs | 6 |
| after the tax holiday period.
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| (c) Each unit of local government that imposes a use tax | 8 |
| may, by resolution or ordinance, declare a tax holiday with | 9 |
| respect to its use tax for the same items, during the same | 10 |
| periods, and under the same conditions and is encouraged to do | 11 |
| so.
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| Section 10. The Retailers' Occupation Tax Act is amended by | 13 |
| adding Section
2-75 as follows:
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| (35 ILCS 120/2-75 new)
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| Sec. 2-75. Tax holiday for "Energy Star" appliances. | 16 |
| (a) Notwithstanding any other provision to the contrary, no | 17 |
| tax shall be
imposed under this Act upon persons engaged in the | 18 |
| business of selling at
retail, for nonbusiness use, a clothes | 19 |
| washer, dehumidifier, dishwasher, refrigerator, freezer, room | 20 |
| air conditioner, ceiling fan, programmable thermostat,
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| ventilating fan, compact fluorescent bulb, or residential | 22 |
| light fixture purchased if the item: | 23 |
| (i) qualifies as an "Energy Star" product under the | 24 |
| Energy Star Program administered by the United States |
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| Environmental Protection Agency; and | 2 |
| (ii) is purchased during the tax holiday period, which | 3 |
| is from 12:01 a.m. on April 22 of 2008 or 2009 through
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| 11:59 p.m. of April 28 of that same year. | 5 |
| (b) Any discount, coupon, or
other credit offered either by | 6 |
| the retailer or by a vendor of the retailer to
reduce the final | 7 |
| price to the customer shall be taken into account in
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| determining the selling price of the item for purposes of this | 9 |
| holiday. For purpose of this Section, a "purchase" occurs | 10 |
| during the tax holiday if the buyer places an order and pays | 11 |
| the purchase price by cash or credit during the tax holiday | 12 |
| period regardless of whether the delivery of the item occurs | 13 |
| after the tax holiday period.
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| (c) Each unit of local government that imposes a retailers' | 15 |
| occupation tax may, by resolution or ordinance, declare a tax | 16 |
| holiday with respect to its retailers' occupation tax for the | 17 |
| same items, during the same periods, and under the same | 18 |
| conditions and is encouraged to do so.
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| Section 99. Effective date. This Act takes effect upon | 20 |
| becoming law. |
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