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90_HB1853
35 ILCS 105/1a from Ch. 120, par. 439.1a
Amends the Use Tax Act. Makes provisions concerning
retailers of motor vehicles gender neutral.
LRB9004718KDsb
LRB9004718KDsb
1 AN ACT to amend the Use Tax Act by changing Section 1a.
2 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
5 Section 1a as follows:
6 (35 ILCS 105/1a) (from Ch. 120, par. 439.1a)
7 Sec. 1a. A person who is engaged in the business of
8 leasing or renting motor vehicles to others and who, in
9 connection with such business sells any used motor vehicle to
10 a purchaser for his or her use and not for the purpose of
11 resale, is a retailer engaged in the business of selling
12 tangible personal property at retail under this Act to the
13 extent of the value of the vehicle sold. For the purpose of
14 this Section, "motor vehicle" has the meaning prescribed in
15 Section 1-157 of The Illinois Vehicle Code, as now or
16 hereafter amended. (Nothing provided herein shall affect
17 liability incurred under this Act because of the use of such
18 motor vehicles as a lessor.)
19 (Source: P.A. 80-598.)