State of Illinois
90th General Assembly
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90_SB0049

      35 ILCS 105/1a            from Ch. 120, par. 439.1a
          Amends the Use Tax Act.  Makes a technical change in  the
      Section  concerning  retailers  engaged  in  the  business of
      leasing  or  renting  motor  vehicles   to   others.    Makes
      provisions in the Section gender neutral.
                                                     LRB9001086KDks
                                               LRB9001086KDks
 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.)

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