91st General Assembly
Summary of HB3187
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House Sponsors:
FRANKS-MOORE,ANDREA.

Short description: 
SALES TAX-CLOTHING TAX HOLIDAY                                             

Synopsis of Bill as introduced:
        Amends the Use Tax Act and the  Retailers'  Occupation  Tax  Act.      
   Provides that, notwithstanding any other provision to the contrary, no      
   tax  shall  be imposed under those Acts upon the privilege of using in      
   this State (for the Use Tax Act) or persons engaged in the business of      
   selling  at  retail  (for  the  Retailers'  Occupation  Tax  Act)   an      
   individual  item of clothing or footwear designed to be worn about the      
   human body that (i) is purchased for a selling price of $200  or  less      
   and  (ii)  is  purchased from 12:01 a.m. on the first Friday in August      
   through midnight of the Sunday that follows 9  days  later.   Provides      
   that a unit of local government may, by ordinance adopted by that unit      
   of  local  government,  opt  out  of  the  tax holiday and continue to      
   collect and remit the tax imposed under  those  Acts  during  the  tax      
   holiday  period.  Provides  that  articles that are normally sold as a      
   unit cannot be priced separately and sold as individual items in order      
   to be subject to the  holiday.   Amends  the  State  Mandates  Act  to      
   require implementation without reimbursement.  Effective immediately.       
 
Last action on Bill: SESSION SINE DIE

   Last action date: 01-01-09

           Location: House

 Amendments to Bill: AMENDMENTS ADOPTED: HOUSE -   0     SENATE -   0


   END OF INQUIRY 



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