DREV-DIRECT PAY-USE & OCC TAX
Synopsis of Bill as introduced:
Amends the Use Tax Act. Makes provisions in the Section
concerning retailers of used motor vehicles gender neutral.
SENATE AMENDMENT NO. 1.
Deletes reference to:
35 ILCS 105/1a
Adds reference to:
Deletes everything. Creates the Direct Pay Permit Implementation
Act. Authorizes the Department of Revenue to implement a pilot direct
pay permit program to collect State and local use and occupation
taxes. Provides that the Department, in cooperation with Illinois
business taxpayers, may set the standards for participation in the
program and may select voluntary participants. Provides that the
Department shall report the results to the General Assembly on or
before January 1, 2001 and shall recommend whether a direct pay permit
program should be implemented in Illinois.
SENATE AMENDMENT NO. 3.
Provides that the direct pay permit pilot program shall end no
later than July 1, 2001.
FISCAL NOTE (Dpt. of Revenue)
Minimal administrative fiscal impact would be offset or
exceeded by savings from a direct pay program.
STATE MANDATES ACT FISCAL NOTE
SB 1349 fails to create a State mandate.
Last action on Bill: PUBLIC ACT.............................. 90-0682
Last action date: 98-07-31
Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 0 SENATE - 2
END OF INQUIRY
Full Text Bill Status