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| [ Engrossed ] | [ Senate Amendment 001 ] |
90_SB1313
35 ILCS 105/3-5.7 new
35 ILCS 110/3-5.7 new
35 ILCS 115/3-5.7 new
35 ILCS 120/2j new
35 ILCS 630/5.5 new
Amends the Use Tax Act, the Service Use Tax Act, the
Service Occupation Tax Act, and the Retailers' Occupation Tax
Act. Provides that any sale or use of a prepaid telephone
calling card or a prepaid authorization number or
reauthorization number shall be deemed the sale or use of
tangible personal property and subject only to taxes imposed
under those Acts. Amends the Telecommunications Excise Tax
Act to provide that the sale or use of the cards or numbers
is not subject to the tax imposed under that Act. Effective
immediately.
LRB9008816KDksA
LRB9008816KDksA
1 AN ACT in relation to taxes, amending named Acts.
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 adding Section
5 3-5.7 as follows:
6 (35 ILCS 105/3-5.7 new)
7 Sec. 3-5.7. Prepaid telephone calling cards.
8 Notwithstanding any other provision of law to the contrary,
9 any use of a prepaid telephone calling card or a prepaid
10 authorization number or reauthorization number sold by a
11 retailer or from a vending machine shall be deemed the use of
12 tangible personal property subject only to the taxes that are
13 imposed on the use of tangible personal property purchased at
14 retail from a retailer under this Act or acquired as an
15 incident to the purchase of a service under the Service Use
16 Tax Act.
17 Section 10. The Service Use Tax Act is amended by
18 adding Section 3-3- 5.7 as follows:
19 (35 ILCS 110/3-5.7 new)
20 Sec. 3-5.7. Prepaid telephone calling cards.
21 Notwithstanding any other provision of law to the contrary,
22 any use of a prepaid telephone calling card or a prepaid
23 authorization number or reauthorization number acquired from
24 a serviceman as an incident to the purchase of a service
25 shall be deemed the use of tangible personal property subject
26 only to the taxes that are imposed on the use of tangible
27 personal property purchased at retail from a retailer under
28 the Use Tax Act or acquired as an incident to the purchase of
29 a service under this Act.
-2- LRB9008816KDksA
1 Section 15. The Service Occupation Tax Act is amended by
2 adding Section 3-5.7 as follows:
3 (35 ILCS 115/3-5.7 new)
4 Sec. 3-5.7. Prepaid telephone calling cards.
5 Notwithstanding any other provision of law to the contrary,
6 any sale of a prepaid telephone calling card or a prepaid
7 authorization number or reauthorization number by a
8 serviceman as an incident to the sale of a service shall be
9 deemed the sale of tangible personal property subject only to
10 the taxes that are imposed on the sale of tangible personal
11 property under the Retailers' Occupation Tax Act or the
12 transfer of tangible personal property that is transferred as
13 an incident to a sale of a service under this Act.
14 Section 20. The Retailers' Occupation Tax Act is amended
15 by adding Section 2j as follows:
16 (35 ILCS 120/2j new)
17 Sec. 2j. Prepaid telephone calling cards.
18 Notwithstanding any other provision of law to the contrary,
19 any sale of a prepaid telephone calling card or a prepaid
20 authorization number or reauthorization number by a retailer
21 or from a vending machine shall be deemed the sale of
22 tangible personal property subject only to the taxes that are
23 imposed on the sale of tangible personal property under this
24 Act or the transfer of tangible personal property that is
25 transferred as an incident to a sale of service under the
26 Service Occupation Tax Act.
27 Section 25. The Telecommunications Excise Tax Act is
28 amended by adding Section 5.5 as follows:
29 (35 ILCS 630/5.5 new)
-3- LRB9008816KDksA
1 Sec. 5.5. Prepaid telephone calling cards.
2 Notwithstanding any other provision of law to the contrary,
3 any sale (either by a retailer or from a vending machine) or
4 use of a prepaid telephone calling card or a prepaid
5 authorization number or reauthorization number shall be
6 deemed the sale or use of tangible personal property subject
7 only to the taxes imposed under the Use Tax Act, the Service
8 Use Tax Act, the Service Occupation Tax Act, and the
9 Retailers' Occupation Tax Act and shall not be subject to the
10 tax imposed under this Act.
11 Section 99. Effective date. This Act takes effect upon
12 becoming law.