Senate Sponsors: PETERSON AND LAUZEN. House Sponsors: KUBIK-BRUNSVOLD Short description: USE OCC TXS-PREPAID PHONE CARD Synopsis of Bill as introduced: 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. Last action on Bill: SESSION SINE DIE Last action date: 99-01-12 Location: Senate Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 0 SENATE - 1 END OF INQUIRY Full Text Bill Status