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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 or16hereafter 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.)