Full Text of SB2648 93rd General Assembly
SB2648 93RD GENERAL ASSEMBLY
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93RD GENERAL ASSEMBLY
State of Illinois
2003 and 2004 SB2648
Introduced 2/4/2004, by David Luechtefeld, Dan Rutherford, Larry K. Bomke, Dale A. Righter, Dale E. Risinger, et al. SYNOPSIS AS INTRODUCED: |
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35 ILCS 105/3-61 |
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35 ILCS 110/3-51 |
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35 ILCS 115/2d |
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35 ILCS 120/2-51 |
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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 "use as rolling stock
moving in interstate commerce" means that term as it was defined prior to the
changes made by Public Act 92-23. Effective immediately.
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| FISCAL NOTE ACT MAY APPLY | |
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A BILL FOR
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SB2648 |
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LRB093 20392 SJM 46164 b |
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| 1 |
| AN ACT concerning taxes.
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| Be it enacted by the People of the State of Illinois, | 3 |
| represented in the General Assembly:
| 4 |
| Section 5. The Use Tax Act is amended by changing
Section | 5 |
| 3-61 as follows:
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| (35 ILCS 105/3-61)
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| Sec. 3-61. Motor vehicles; use as rolling stock definition. | 8 |
| Through
June 30, 2003 and beginning again on the effective date | 9 |
| of this amendatory
Act of the 93rd General Assembly , "use
as
| 10 |
| rolling stock moving
in
interstate commerce" in subsections (b) | 11 |
| and (c) of Section 3-55 means for motor
vehicles, as defined in | 12 |
| Section 1-146 of the Illinois Vehicle Code, and
trailers, as | 13 |
| defined in Section 1-209 of the Illinois Vehicle Code, when on | 14 |
| 15
or more occasions in a 12-month period the motor vehicle and | 15 |
| trailer has
carried
persons or
property for hire in interstate | 16 |
| commerce, even just between points in Illinois,
if the motor | 17 |
| vehicle and trailer transports persons whose journeys or | 18 |
| property
whose shipments originate or terminate outside | 19 |
| Illinois. This definition
applies to all property purchased for | 20 |
| the purpose of being
attached to those motor vehicles or | 21 |
| trailers as a part thereof.
| 22 |
| On and after July 1, 2003 and through the day before the | 23 |
| effective date of
this amendatory Act of the 93rd General | 24 |
| Assembly , "use as rolling stock
moving in interstate
commerce" | 25 |
| in
paragraphs (b) and (c) of Section 3-55 occurs for motor | 26 |
| vehicles, as defined in
Section 1-146 of the Illinois Vehicle | 27 |
| Code, when during a 12-month period
the
rolling stock has | 28 |
| carried persons or property for hire in interstate commerce
for | 29 |
| 51% of
its total trips and transports persons whose journeys or | 30 |
| property whose
shipments
originate or terminate outside | 31 |
| Illinois.
On and after July 1, 2003 and
through the day before | 32 |
| the effective date of this amendatory Act of the 93rd
General |
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SB2648 |
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LRB093 20392 SJM 46164 b |
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| 1 |
| Assembly, trips that are only between points in
Illinois shall
| 2 |
| not be counted as interstate trips when calculating whether the | 3 |
| tangible
personal property
qualifies for the exemption but such | 4 |
| trips shall be included in total trips
taken.
| 5 |
| (Source: P.A. 93-23, eff. 6-20-03.)
| 6 |
| Section 10. The Service Use Tax Act is amended by changing | 7 |
| Section 3-51 as
follows:
| 8 |
| (35 ILCS 110/3-51)
| 9 |
| Sec. 3-51. Motor vehicles; use as rolling stock definition. | 10 |
| Through
June 30, 2003 and beginning again on the effective date | 11 |
| of this amendatory
Act of the 93rd General Assembly , "use
as
| 12 |
| rolling stock moving
in
interstate commerce" in subsection (b) | 13 |
| of Section 3-45 means for motor
vehicles, as defined in Section | 14 |
| 1-46 of the Illinois Vehicle Code, and
trailers, as defined in | 15 |
| Section 1-209 of the Illinois Vehicle Code, when on 15
or more
| 16 |
| occasions in a 12-month period the motor vehicle and trailer | 17 |
| has carried
persons
or property
for hire in interstate | 18 |
| commerce, even just between points in Illinois, if the
motor | 19 |
| vehicle and trailer transports persons whose journeys or | 20 |
| property
whose shipments originate or terminate outside | 21 |
| Illinois. This definition
applies to all property purchased for | 22 |
| the purpose of being attached to those
motor
vehicles or | 23 |
| trailers as a part thereof.
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| On and after July 1, 2003 and through the day before the | 25 |
| effective date of
this amendatory Act of the 93rd General | 26 |
| Assembly , "use as rolling stock
moving in interstate
commerce" | 27 |
| in
paragraphs (4) and (4a) of the definition of "sale of | 28 |
| service" in Section 2
and subsection (b) of Section 3-45 occurs | 29 |
| for motor vehicles, as defined in
Section 1-146 of the Illinois | 30 |
| Vehicle Code, when
during a 12-month period the rolling stock | 31 |
| has carried persons or property for
hire in
interstate commerce | 32 |
| for 51% of its total trips and transports persons whose
| 33 |
| journeys or
property whose shipments originate or terminate | 34 |
| outside Illinois.
On and after July 1, 2003 and
through the day |
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SB2648 |
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LRB093 20392 SJM 46164 b |
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| before the effective date of this amendatory Act of the 93rd
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| General Assembly, trips that
are only
between points in | 3 |
| Illinois shall not be counted as interstate trips when
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| calculating whether
the tangible personal property qualifies | 5 |
| for the exemption but such trips shall
be included
in total | 6 |
| trips taken.
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| (Source: P.A. 93-23, eff. 6-20-03.)
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| Section 15. The Service Occupation Tax Act is amended by | 9 |
| changing
Section 2d as follows:
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| (35 ILCS 115/2d)
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| Sec. 2d. Motor vehicles; use as rolling stock definition. | 12 |
| Through June
30, 2003 and beginning again on the effective date | 13 |
| of this amendatory Act of
the 93rd General Assembly , "use as
| 14 |
| rolling stock moving in
interstate commerce" in subsections (d) | 15 |
| and (d-1) of the definition of "sale of
service" in Section 2 | 16 |
| means for motor vehicles, as defined in Section 1-146 of
the | 17 |
| Illinois Vehicle Code, and trailers, as defined in Section | 18 |
| 1-209 of the
Illinois Vehicle Code, when on 15 or more | 19 |
| occasions in a 12-month period the
motor vehicle and trailer | 20 |
| has carried persons or property for hire in
interstate | 21 |
| commerce, even just between points in Illinois, if the motor | 22 |
| vehicle
and trailer transports persons whose journeys or | 23 |
| property whose shipments
originate or terminate outside | 24 |
| Illinois.
This definition applies to all property purchased for | 25 |
| the purpose of being
attached to those motor vehicles or | 26 |
| trailers as a part thereof.
| 27 |
| On and after July 1, 2003 and through the day before the | 28 |
| effective date of
this amendatory Act of the 93rd General | 29 |
| Assembly , "use as rolling stock
moving in interstate
commerce" | 30 |
| in
paragraphs (d) and (d-1) of the definition of "sale of | 31 |
| service" in
Section 2 occurs for motor vehicles, as defined in | 32 |
| Section 1-146 of the
Illinois Vehicle Code,
when during a | 33 |
| 12-month period the rolling stock has carried persons or | 34 |
| property
for hire
in interstate commerce for 51% of its total |
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SB2648 |
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LRB093 20392 SJM 46164 b |
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| 1 |
| trips and transports persons whose
journeys or
property whose | 2 |
| shipments originate or terminate outside Illinois.
On and after | 3 |
| July 1, 2003 and
through the day before the effective date of | 4 |
| this amendatory Act of the 93rd
General Assembly, trips that
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| are only
between points in Illinois will not be counted as | 6 |
| interstate trips when
calculating whether
the tangible | 7 |
| personal property qualifies for the exemption but such trips | 8 |
| will
be included
in total trips taken.
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| (Source: P.A. 93-23, eff. 6-20-03.)
| 10 |
| Section 20. The Retailers' Occupation Tax Act is amended by | 11 |
| changing Section
2-51 as follows:
| 12 |
| (35 ILCS 120/2-51)
| 13 |
| Sec. 2-51. Motor vehicles; use as rolling stock definition. | 14 |
| Through
June 30, 2003 and beginning again on the effective date | 15 |
| of this amendatory
Act of the 93rd General Assembly , "use
as
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| rolling stock moving
in
interstate commerce" in
paragraphs (12) | 17 |
| and (13) of Section 2-5 means for motor vehicles, as defined in
| 18 |
| Section 1-146 of the Illinois Vehicle Code, and trailers, as | 19 |
| defined in Section
1-209 of the Illinois Vehicle Code, when on | 20 |
| 15 or more occasions in a
12-month period the motor vehicle and | 21 |
| trailer has carried persons or property
for
hire in
interstate | 22 |
| commerce, even just between points in Illinois, if the motor | 23 |
| vehicle
and trailer transports persons whose journeys or | 24 |
| property whose shipments
originate or terminate outside | 25 |
| Illinois. This
definition applies to all
property purchased for | 26 |
| the purpose of being attached to those motor vehicles or
| 27 |
| trailers as a part thereof.
| 28 |
| On and after July 1, 2003 and through the day before the | 29 |
| effective date of
this amendatory Act of the 93rd General | 30 |
| Assembly , "use as rolling stock
moving in interstate
commerce" | 31 |
| in
paragraphs (12) and (13) of Section 2-5 occurs for motor | 32 |
| vehicles, as defined
in Section 1-146 of the Illinois Vehicle | 33 |
| Code, when during a 12-month
period the
rolling stock has | 34 |
| carried persons or property for hire in interstate commerce
for |
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SB2648 |
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LRB093 20392 SJM 46164 b |
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| 1 |
| 51% of
its total trips and transports persons whose journeys or | 2 |
| property whose
shipments
originate or terminate outside | 3 |
| Illinois.
On and after July 1, 2003 and
through the day before | 4 |
| the effective date of this amendatory Act of the 93rd
General | 5 |
| Assembly, trips that are only between points in
Illinois shall
| 6 |
| not be counted as interstate trips when calculating whether the | 7 |
| tangible
personal property
qualifies for the exemption but such | 8 |
| trips shall be included in total trips
taken.
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| (Source: P.A. 93-23, eff. 6-20-03.)
| 10 |
| Section 99. Effective date. This Act takes effect upon | 11 |
| becoming law. |
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