90th General Assembly
Status of SB1313
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PETERSON AND LAUZEN.

(KUBIK-BRUNSVOLD)

   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.          
        SENATE AMENDMENT NO. 1.                                                
          Deletes reference to:                                                
          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                                                  
          Adds reference to:                                                   
          35 ILCS 105/3                   from Ch. 120, par. 439.3             
          35 ILCS 110/3                   from Ch. 120, par. 439.33            
          35 ILCS 115/3                   from Ch. 120, par. 439.103           
          35 ILCS 120/2                   from Ch. 120, par. 441               
          35 ILCS 630/2                   from Ch. 120, par. 2002              
          65 ILCS 5/8-11-17               from Ch. 24, par. 8-11-17            
        Deletes everything after the enacting clause.  Amends the Use Tax      
   Act, the Service Use Tax Act, the Service Occupation Tax Act, and  the      
   Retailers' Occupation Tax Act.                                              
   Subjects  to  the  taxes  imposed  under  these Acts prepaid telephone      
   calling cards, prepaid telephone authorization  numbers,  and  prepaid      
   telephone reauthorization numbers.                                          
   Provides  that  if  the sale of these items does not take place at the      
   retailer's place  of  business,  then  it  is  shall  be  conclusively      
   determined  to  take  place  at the customer's address, which shall be      
   retained by the  provider  of  the  authorization  or  reauthorization      
   number. Amends the Telecommunications Excise Tax Act and the municipal      
   telecommunications tax provisions of the Illinois Municipal Code.           
   Excludes from these  tax  provisions  communications  attributable  to      
   prepaid  telephone  calling  cards,  prepaid  telephone  authorization      
   numbers,  or prepaid telephone reauthorization numbers.  Provides that      
   nothing in the amendatory Act shall eliminate or affect the collection      
   of the tax imposed by Section 2-202 of the Public Utilities Act.            
          FISCAL NOTE (Dpt. Revenue)                                           
          There may be a negative fiscal impact to the State from chang-       
          ing the tax rate from 7% (telecommunications excise tax) to          
          6.25% (sales tax). Specific data is not available to determine       
          the resulting fiscal impact.                                         
          STATE MANDATES ACT FISCAL NOTE                                       
          Fails to create a State mandate.                                     
          HOME RULE NOTE                                                       
          Contains no language preempting home rule authority.                 
   98-02-10  S  FIRST READING                                                  
   98-02-10  S  REFERRED TO SENATE RULES COMMITTEE       RULES                 
   98-02-18  S       ASSIGNED TO COMMITTEE               REVENUE               
   98-02-19  S  SPONSOR REMOVED                          RAUSCHENBERGER        
   98-02-19  S  CHIEF SPONSOR CHANGED TO                 PETERSON              
   98-03-05  S                         HELD IN COMMITTEE                       
   98-03-12  S                             AMENDMENT NO. 01-REVENUE       S    
   98-03-12  S                                   ADOPTED                       
   98-03-12  S       DO PASS AS AMENDED                  007-000-000   SREV    
   98-03-12  S  PLACED ON CALENDAR ORDER OF 2ND READING  98-03-24              
   98-03-18  S  ADDED AS A CO-SPONSOR                    LAUZEN                
   98-03-24  S  SECOND READING                                                 
   98-03-24  S  PLACED ON CALENDAR ORDER OF 3RD READING  98-03-25              
   98-03-25  S  THIRD READING - PASSED                   033-011-003           
   98-03-25  H  ARRIVE IN HOUSE                                                
   98-03-25  H  PLACED CALENDAR ORDER OF FIRST READING                         
   98-03-26  H  HOUSE SPONSOR                            BRUNSVOLD             
   98-03-26  H  FIRST READING                                                  
   98-03-26  H  REFERRED TO HOUSE RULES COMMITTEE        RULES                 
   98-04-21  H  ALTERNATE PRIMARY SPONSOR CHANGED TO     KUBIK                 
   98-04-21  H  ADDED AS A JOINT SPONSOR                 BRUNSVOLD             
   98-04-22  H       ASSIGNED TO COMMITTEE               REVENUE               
   98-04-30  H  DO PASS/SHORT DEBATE                     011-000-000   HREV    
   98-04-30  H  PLACED CALENDAR 2ND READING-SHORT DEBATE                       
   98-05-01  H                     FISCAL NOTE REQUESTED CURRIE                
   98-05-01  H  STATE MANDATES FISCAL NOTE REQUESTED     CURRIE                
   98-05-01  H  HOME RULE NOTE REQUESTED                 CURRIE                
   98-05-01  H  CALENDAR ORDER 2ND READING-SHORT DEBATE                        
   98-05-05  H                         FISCAL NOTE FILED                       
   98-05-05  H  CALENDAR ORDER 2ND READING-SHORT DEBATE                        
   98-05-12  H  STATE MANDATES FISCAL NOTE REQST-WITHDRN CURRIE                
   98-05-12  H  HOME RULE NOTE REQUEST-WITHDRAWN         CURRIE                
   98-05-12  H  SECOND READING-SHORT DEBATE                                    
   98-05-12  H  PLCD CAL ORDER 3RD READING-SHORT DEBATE                        
   98-05-13  H  STATE MANDATES FISCAL NOTE FILED                               
   98-05-13  H  HOME RULE NOTE FILED                                           
   98-05-13  H  CALENDAR ORDER 3RD READING-SHORT DEBATE                        
   98-05-15  H  3RD READING AND PASSAGE DEADLINE EXTEND  MAY 22, 1998          
   98-05-15  H  CALENDAR ORDER 3RD READING-SHORT DEBATE                        
   98-05-18  H  THIRD READING/SHORT DEBATE/LOST          007-095-014           
   99-01-12  S  SESSION SINE DIE                                               

   END OF INQUIRY 



 Full Text  Bill Summary