[ Search ] [ Legislation ] [ Bill Summary ]
[ Home ] [ Back ] [ Bottom ]
| [ Introduced ] | [ Engrossed ] |
90_SB0370sam001
LRB9002614KDpkam
1 AMENDMENT TO SENATE BILL 370
2 AMENDMENT NO. . Amend Senate Bill 370 by replacing
3 the title with the following:
4 "AN ACT concerning use and occupation taxes."; and
5 by inserting below the enacting clause the following:
6 "Section 3. The Use Tax Act is amended by changing
7 Section 3-55 as follows:
8 (35 ILCS 105/3-55) (from Ch. 120, par. 439.3-55)
9 Sec. 3-55. Multistate exemption. To prevent actual or
10 likely multistate taxation, the tax imposed by this Act does
11 not apply to the use of tangible personal property in this
12 State under the following circumstances:
13 (a) The use, in this State, of tangible personal
14 property acquired outside this State by a nonresident
15 individual and brought into this State by the individual for
16 his or her own use while temporarily within this State or
17 while passing through this State.
18 (b) The use, in this State, of tangible personal
19 property by an interstate carrier for hire as rolling stock
20 moving in interstate commerce or by lessors under a lease of
21 one year or longer executed or in effect at the time of
-2- LRB9002614KDpkam
1 purchase of tangible personal property by interstate carriers
2 for-hire for use as rolling stock moving in interstate
3 commerce as long as so used by the interstate carriers
4 for-hire, and equipment operated by a telecommunications
5 provider, licensed as a common carrier by the Federal
6 Communications Commission, which is permanently installed in
7 or affixed to aircraft moving in interstate commerce.
8 (c) The use, in this State, by owners, lessors, or
9 shippers of tangible personal property that is utilized by
10 interstate carriers for hire for use as rolling stock moving
11 in interstate commerce as long as so used by the interstate
12 carriers for hire, and equipment operated by a
13 telecommunications provider, licensed as a common carrier by
14 the Federal Communications Commission, which is permanently
15 installed in or affixed to aircraft moving in interstate
16 commerce.
17 (d) The use, in this State, of tangible personal
18 property that is acquired outside this State and caused to be
19 brought into this State by a person who has already paid a
20 tax in another State in respect to the sale, purchase, or use
21 of that property, to the extent of the amount of the tax
22 properly due and paid in the other State.
23 (e) The temporary storage, in this State, of tangible
24 personal property that is acquired outside this State and
25 that, after being brought into this State and stored here
26 temporarily, is used solely outside this State or is
27 physically attached to or incorporated into other tangible
28 personal property that is used solely outside this State, or
29 is altered by converting, fabricating, manufacturing,
30 printing, processing, or shaping, and, as altered, is used
31 solely outside this State.
32 (f) The temporary storage in this State of building
33 materials and fixtures that are acquired either in this State
34 or outside this State by an Illinois registered combination
-3- LRB9002614KDpkam
1 retailer and construction contractor, and that the purchaser
2 thereafter uses outside this State by incorporating that
3 property into real estate located outside this State.
4 (g) The use or purchase of tangible personal property by
5 a common carrier by rail or motor that receives the physical
6 possession of the property in Illinois, and that transports
7 the property, or shares with another common carrier in the
8 transportation of the property, out of Illinois on a standard
9 uniform bill of lading showing the seller of the property as
10 the shipper or consignor of the property to a destination
11 outside Illinois, for use outside Illinois.
12 (h) The use, in this State, of a motor vehicle that was
13 sold in this State to a nonresident, even though the motor
14 vehicle is delivered to the nonresident in this State, if the
15 motor vehicle is not to be titled in this State, and if a
16 driveaway decal permit is issued to the motor vehicle as
17 provided in Section 3-603 of the Illinois Vehicle Code or if
18 the nonresident purchaser has vehicle registration plates to
19 transfer to the motor vehicle upon returning to his or her
20 home state. The issuance of the driveaway decal permit or
21 having the out-of-state registration plates to be transferred
22 shall be prima facie evidence that the motor vehicle will not
23 be titled in this State.
24 (Source: P.A. 86-44; 86-244; 86-252; 86-820; 86-905; 86-928;
25 86-953; 86-1394; 86-1475; 87-1263.)".