Full Text of HB4689 096th General Assembly
HB4689 96TH GENERAL ASSEMBLY
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96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010 HB4689
Introduced , by Rep. Jack D. Franks SYNOPSIS AS INTRODUCED: |
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35 ILCS 105/3b new |
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35 ILCS 110/3-8 new |
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35 ILCS 115/3-8 new |
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35 ILCS 120/2-75 new |
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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.
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A BILL FOR
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HB4689 |
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LRB096 15761 HLH 31001 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 Use Tax Act is amended by adding Section 3b | 5 |
| as follows:
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| (35 ILCS 105/3b new) | 7 |
| Sec. 3b. Tax holiday; firearms; hunting equipment. | 8 |
| (a) No tax is imposed under this Act upon the privilege of | 9 |
| using firearms, ammunition, or hunting supplies during the | 10 |
| holiday period. | 11 |
| (b) For the purpose of this Section: | 12 |
| "Holiday period" means the first consecutive Friday | 13 |
| through Sunday in September of 2010 and each year thereafter. | 14 |
| "Hunting supplies" means tangible personal property used | 15 |
| for hunting, including, but not limited to, firearm and archery | 16 |
| equipment and accessories, off-road vehicles and vessels, | 17 |
| animal feed, apparel, shoes, bags, float tubes, binoculars, | 18 |
| tools, firearm and archery cases, range finders, knives, | 19 |
| decoys, treestands, blinds, chairs, optics, hearing protection | 20 |
| and enhancements, holsters, belts, slings, and miscellaneous | 21 |
| gear. | 22 |
| "Firearm" means a shotgun, rifle, pistol, revolver, or | 23 |
| other handgun. |
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HB4689 |
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LRB096 15761 HLH 31001 b |
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| (c) The provisions of this Section apply if: | 2 |
| (1) title to or possession of firearms, ammunition, or | 3 |
| hunting supplies are transferred from a selling dealer to a | 4 |
| purchaser during the holiday period; | 5 |
| (2) during the holiday period, a customer selects an | 6 |
| eligible item from the selling dealer's inventory for | 7 |
| layaway and that item is physically set aside in the | 8 |
| selling dealer's inventory for future delivery to the | 9 |
| customer; | 10 |
| (3) during the holiday period, the customer makes final | 11 |
| payment and withdraws an item from layaway that was placed | 12 |
| in layaway before the holiday period; or | 13 |
| (4) during the holiday period, the customer orders and | 14 |
| pays for an eligible item and the selling dealer accepts | 15 |
| the order for immediate shipment. | 16 |
| (d) If, during the holiday period, a customer uses a rain | 17 |
| check to purchase an item that qualifies for an exemption under | 18 |
| this Section, that purchase qualifies for an exemption under | 19 |
| this Section regardless of when the rain check was issued. | 20 |
| However, an item that is purchased with a rain check that is | 21 |
| issued during the holiday period does not qualify for an | 22 |
| exemption under this Section if the item is not purchased | 23 |
| during the holiday period. | 24 |
| (e) Each unit of local government that imposes a use tax
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| may, by resolution or ordinance, declare a tax holiday with
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| respect to its use tax for the same items, during the same
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HB4689 |
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LRB096 15761 HLH 31001 b |
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| periods, and under the same conditions and is encouraged to do
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| so. | 3 |
| Section 10. The Service Use Tax Act is amended by adding | 4 |
| Section 3-8 as follows: | 5 |
| (35 ILCS 110/3-8 new) | 6 |
| Sec. 3-8. Tax holiday; firearms; hunting equipment. | 7 |
| (a) No tax is imposed under this Act upon the privilege of | 8 |
| using firearms, ammunition, or hunting supplies during the | 9 |
| holiday period. | 10 |
| (b) For the purpose of this Section: | 11 |
| "Holiday period" means the first consecutive Friday | 12 |
| through Sunday in September of 2010 and each year thereafter. | 13 |
| "Hunting supplies" means tangible personal property used | 14 |
| for hunting, including, but not limited to, firearm and archery | 15 |
| equipment and accessories, off-road vehicles and vessels, | 16 |
| animal feed, apparel, shoes, bags, float tubes, binoculars, | 17 |
| tools, firearm and archery cases, range finders, knives, | 18 |
| decoys, treestands, blinds, chairs, optics, hearing protection | 19 |
| and enhancements, holsters, belts, slings, and miscellaneous | 20 |
| gear. | 21 |
| "Firearm" means a shotgun, rifle, pistol, revolver, or | 22 |
| other handgun. | 23 |
| (c) The provisions of this Section apply if: | 24 |
| (1) title to or possession of firearms, ammunition, or |
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HB4689 |
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LRB096 15761 HLH 31001 b |
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| hunting supplies are transferred from a selling dealer to a | 2 |
| purchaser during the holiday period; | 3 |
| (2) during the holiday period, a customer selects an | 4 |
| eligible item from the selling dealer's inventory for | 5 |
| layaway and that item is physically set aside in the | 6 |
| selling dealer's inventory for future delivery to the | 7 |
| customer; | 8 |
| (3) during the holiday period, the customer makes final | 9 |
| payment and withdraws an item from layaway that was placed | 10 |
| in layaway before the holiday period; or | 11 |
| (4) during the holiday period, the customer orders and | 12 |
| pays for an eligible item and the selling dealer accepts | 13 |
| the order for immediate shipment. | 14 |
| (d) If, during the holiday period, a customer uses a rain | 15 |
| check to purchase an item that qualifies for an exemption under | 16 |
| this Section, that purchase qualifies for an exemption under | 17 |
| this Section regardless of when the rain check was issued. | 18 |
| However, an item that is purchased with a rain check that is | 19 |
| issued during the holiday period does not qualify for an | 20 |
| exemption under this Section if the item is not purchased | 21 |
| during the holiday period. | 22 |
| (e) Each unit of local government that imposes a use tax
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| may, by resolution or ordinance, declare a tax holiday with
| 24 |
| respect to its use tax for the same items, during the same
| 25 |
| periods, and under the same conditions and is encouraged to do
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| so. |
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HB4689 |
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LRB096 15761 HLH 31001 b |
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| 1 |
| Section 15. The Service Occupation Tax Act is amended by | 2 |
| adding Section 3-8 as follows: | 3 |
| (35 ILCS 115/3-8 new) | 4 |
| Sec. 3-8. Tax holiday; firearms; hunting equipment. | 5 |
| (a) No tax is imposed under this Act upon the retail sale | 6 |
| of firearms, ammunition, and hunting supplies if the firearms, | 7 |
| ammunition, or hunting supplies are purchased during the | 8 |
| holiday period. | 9 |
| (b) For the purpose of this Section: | 10 |
| "Holiday period" means the first consecutive Friday | 11 |
| through Sunday in September of 2010 and each year thereafter. | 12 |
| "Hunting supplies" means tangible personal property used | 13 |
| for hunting, including, but not limited to, firearm and archery | 14 |
| equipment and accessories, off-road vehicles and vessels, | 15 |
| animal feed, apparel, shoes, bags, float tubes, binoculars, | 16 |
| tools, firearm and archery cases, range finders, knives, | 17 |
| decoys, treestands, blinds, chairs, optics, hearing protection | 18 |
| and enhancements, holsters, belts, slings, and miscellaneous | 19 |
| gear. | 20 |
| "Firearm" means a shotgun, rifle, pistol, revolver, or | 21 |
| other handgun. | 22 |
| (c) The provisions of this Section apply if: | 23 |
| (1) title to or possession of firearms, ammunition, or | 24 |
| hunting supplies are transferred from a selling dealer to a |
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HB4689 |
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LRB096 15761 HLH 31001 b |
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| 1 |
| purchaser during the holiday period; | 2 |
| (2) during the holiday period, a customer selects an | 3 |
| eligible item from the selling dealer's inventory for | 4 |
| layaway and that item is physically set aside in the | 5 |
| selling dealer's inventory for future delivery to the | 6 |
| customer; | 7 |
| (3) during the holiday period, the customer makes final | 8 |
| payment and withdraws an item from layaway that was placed | 9 |
| in layaway before the holiday period; or | 10 |
| (4) during the holiday period, the customer orders and | 11 |
| pays for an eligible item and the selling dealer accepts | 12 |
| the order for immediate shipment. | 13 |
| (d) If a customer uses a rain check to purchase an item | 14 |
| that qualifies for an exemption under this Section during the | 15 |
| holiday period, that purchase qualifies for an exemption under | 16 |
| this Section regardless of when the rain check was issued. | 17 |
| However, an item that is purchased with a rain check that is | 18 |
| issued during the holiday period does not qualify for an | 19 |
| exemption under this Section if the item is not purchased | 20 |
| during the holiday period. | 21 |
| (e) Each unit of local government that imposes a retailers' | 22 |
| occupation tax
may, by resolution or ordinance, declare a tax | 23 |
| holiday with
respect to its use tax for the same items, during | 24 |
| the same
periods, and under the same conditions and is | 25 |
| encouraged to do
so. |
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HB4689 |
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LRB096 15761 HLH 31001 b |
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| 1 |
| Section 20. The Retailers' Occupation Tax Act is amended by | 2 |
| adding Section 2-75 as follows: | 3 |
| (35 ILCS 120/2-75 new) | 4 |
| Sec. 2-75. Tax holiday; firearms; hunting equipment. | 5 |
| (a) No tax is imposed under this Act upon the retail sale | 6 |
| of firearms, ammunition, and hunting supplies if the firearms, | 7 |
| ammunition, or hunting supplies are purchased during the | 8 |
| holiday period. | 9 |
| (b) For the purpose of this Section: | 10 |
| "Holiday period" means the first consecutive Friday | 11 |
| through Sunday in September of 2010 and each year thereafter. | 12 |
| "Hunting supplies" means tangible personal property used | 13 |
| for hunting, including, but not limited to, firearm and archery | 14 |
| equipment and accessories, off-road vehicles and vessels, | 15 |
| animal feed, apparel, shoes, bags, float tubes, binoculars, | 16 |
| tools, firearm and archery cases, range finders, knives, | 17 |
| decoys, treestands, blinds, chairs, optics, hearing protection | 18 |
| and enhancements, holsters, belts, slings, and miscellaneous | 19 |
| gear. | 20 |
| "Firearm" means a shotgun, rifle, pistol, revolver, or | 21 |
| other handgun. | 22 |
| (c) The provisions of this Section apply if: | 23 |
| (1) title to or possession of firearms, ammunition, or | 24 |
| hunting supplies are transferred from a selling dealer to a | 25 |
| purchaser during the holiday period; |
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HB4689 |
- 8 - |
LRB096 15761 HLH 31001 b |
|
| 1 |
| (2) during the holiday period, a customer selects an | 2 |
| eligible item from the selling dealer's inventory for | 3 |
| layaway and that item is physically set aside in the | 4 |
| selling dealer's inventory for future delivery to the | 5 |
| customer; | 6 |
| (3) during the holiday period, the customer makes final | 7 |
| payment and withdraws an item from layaway that was placed | 8 |
| in layaway before the holiday period; or | 9 |
| (4) during the holiday period, the customer orders and | 10 |
| pays for an eligible item and the selling dealer accepts | 11 |
| the order for immediate shipment. | 12 |
| (d) If a customer uses a rain check to purchase an item | 13 |
| that qualifies for an exemption under this Section during the | 14 |
| holiday period, that purchase qualifies for an exemption under | 15 |
| this Section regardless of when the rain check was issued. | 16 |
| However, an item that is purchased with a rain check that is | 17 |
| issued during the holiday period does not qualify for an | 18 |
| exemption under this Section if the item is not purchased | 19 |
| during the holiday period. | 20 |
| (e) Each unit of local government that imposes a retailers' | 21 |
| occupation tax
may, by resolution or ordinance, declare a tax | 22 |
| holiday with
respect to its use tax for the same items, during | 23 |
| the same
periods, and under the same conditions and is | 24 |
| encouraged to do
so.
| 25 |
| Section 99. Effective date. This Act takes effect upon | 26 |
| becoming law.
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