BRUNSVOLD-KUBIK-DURKIN-ERWIN-HARTKE AND TURNER,ART.
USE TX-RET OCC TX-FOOD PCKGING
Synopsis of Bill as introduced:
Amends the Use Tax Act and the Retailers' Occupation Tax Act.
Provides that the sale of nonreusable tangible personal property used
in delivering, packaging, or consuming food to persons operating a
restaurant, cafeteria, or drive-in and transferred by the restaurant,
cafeteria, or drive-in to customers in the ordinary course of business
as part of the sale of food, food products, and beverages is not a
sale at retail but is a sale for resale for purposes of the Acts.
HOUSE AMENDMENT NO. 1.
Deletes changes in the bill as introduced and provides that
nonreusable tangible personal property that is used by persons engaged
in the business of operating a restaurant, cafeteria, or drive-in is a
sale for resale when it is transferred to customers in the ordinary
course of business as part of the sale of food or beverages and is
used to deliver, package, or consume food or beverages.
STATE MANDATES FISCAL NOTE, H-am 1
In the opinion of DCCA, HB605, as amended by Amendment 1, fails
to create a State mandate under the State Mandates Act.
FISCAL NOTE, H-am 1 (Dept. of Revenue)
The fiscal impact on HB 605 is indeterminable.
Last action on Bill: PUBLIC ACT.............................. 90-0289
Last action date: 97-08-01
Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 1 SENATE - 0
END OF INQUIRY
Full Text Bill Status