State of Illinois
92nd General Assembly
Legislation

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92_HB2080

 
                                               LRB9207123SMdv

 1        AN ACT in relation to taxes.

 2        Be it enacted by the People of  the  State  of  Illinois,
 3    represented in the General Assembly:

 4        Section  5.   The  Use  Tax  Act  is  amended by changing
 5    Section 3-55 as follows:

 6        (35 ILCS 105/3-55) (from Ch. 120, par. 439.3-55)
 7        Sec. 3-55.  Multistate exemption. The tax imposed by this
 8    Act does not apply to the use of tangible  personal  property
 9    in this State under the following circumstances:
10        (a)  The   use,  in  this  State,  of  tangible  personal
11    property  acquired  outside  this  State  by  a   nonresident
12    individual  and brought into this State by the individual for
13    his or her own use while temporarily  within  this  State  or
14    while passing through this State.
15        (b)  The   use,  in  this  State,  of  tangible  personal
16    property by an interstate carrier for hire as  rolling  stock
17    moving  in  interstate  commerce for 3 years from the date of
18    purchase of the tangible  personal  property  or  by  lessors
19    under  a lease of one year or longer executed or in effect at
20    the  time  of  purchase  of  tangible  personal  property  by
21    interstate carriers for-hire for use as rolling stock  moving
22    in interstate commerce.  If the tangible personal property is
23    not  used  as rolling stock in any anniversary year following
24    the purchase of the tangible personal property but is used as
25    rolling stock in another anniversary year or years  following
26    the  purchase of the tangible personal property, the tangible
27    personal property shall be eligible  for  a  partial  rolling
28    stock   exemption  in  an  amount  equal  to  the  number  of
29    qualifying anniversary years in which the  tangible  personal
30    property  was  used  as  rolling stock as the numerator and 3
31    years  as  the  denominator  bears  in  relationship  to  the
 
                            -2-                LRB9207123SMdv
 1    purchase price of the tangible personal  property.   Tangible
 2    personal property shall be deemed to have fully qualified for
 3    the rolling stock exemption if the tangible personal property
 4    is  used as rolling stock moving in interstate commerce for 3
 5    anniversary years following  the  purchase  of  the  tangible
 6    personal  property.   The changes made to this subsection (b)
 7    by this amendatory Act  of  the  92nd  General  Assembly  are
 8    exempt from the provisions of Section 3-90.
 9        (b-1)  The  use,  in  this  State,  of  tangible personal
10    property as long  as  so  used  by  the  interstate  carriers
11    for-hire,  and  equipment  operated  by  a telecommunications
12    provider,  licensed  as  a  common  carrier  by  the  Federal
13    Communications Commission, which is permanently installed  in
14    or affixed to aircraft moving in interstate commerce.
15        (c)  The  use,  in  this  State,  by  owners, lessors, or
16    shippers of tangible personal property that  is  utilized  by
17    interstate  carriers for hire for use as rolling stock moving
18    in interstate commerce as long as so used by  the  interstate
19    carriers    for   hire,   and   equipment   operated   by   a
20    telecommunications provider, licensed as a common carrier  by
21    the  Federal  Communications Commission, which is permanently
22    installed in or affixed  to  aircraft  moving  in  interstate
23    commerce.
24        (d)  The   use,  in  this  State,  of  tangible  personal
25    property that is acquired outside this State and caused to be
26    brought into this State by a person who has  already  paid  a
27    tax in another State in respect to the sale, purchase, or use
28    of  that  property,  to  the  extent of the amount of the tax
29    properly due and paid in the other State.
30        (e)  The temporary storage, in this  State,  of  tangible
31    personal  property  that  is  acquired outside this State and
32    that, after being brought into this  State  and  stored  here
33    temporarily,   is  used  solely  outside  this  State  or  is
34    physically attached to or incorporated  into  other  tangible
 
                            -3-                LRB9207123SMdv
 1    personal  property that is used solely outside this State, or
 2    is  altered  by   converting,   fabricating,   manufacturing,
 3    printing,  processing,  or  shaping, and, as altered, is used
 4    solely outside this State.
 5        (f)  The temporary storage  in  this  State  of  building
 6    materials and fixtures that are acquired either in this State
 7    or  outside  this State by an Illinois registered combination
 8    retailer and construction contractor, and that the  purchaser
 9    thereafter  uses  outside  this  State  by incorporating that
10    property into real estate located outside this State.
11        (g)  The use or purchase of tangible personal property by
12    a common carrier by rail or motor that receives the  physical
13    possession  of  the property in Illinois, and that transports
14    the property, or shares with another common  carrier  in  the
15    transportation of the property, out of Illinois on a standard
16    uniform  bill of lading showing the seller of the property as
17    the shipper or consignor of the  property  to  a  destination
18    outside Illinois, for use outside Illinois.
19        (h)  The  use, in this State, of a motor vehicle that was
20    sold in this State to a nonresident, even  though  the  motor
21    vehicle is delivered to the nonresident in this State, if the
22    motor  vehicle  is  not  to be titled in this State, and if a
23    driveaway decal permit is issued  to  the  motor  vehicle  as
24    provided  in Section 3-603 of the Illinois Vehicle Code or if
25    the nonresident purchaser has vehicle registration plates  to
26    transfer  to  the  motor vehicle upon returning to his or her
27    home state.  The issuance of the driveaway  decal  permit  or
28    having the out-of-state registration plates to be transferred
29    shall be prima facie evidence that the motor vehicle will not
30    be titled in this State.
31        (i)  Beginning  July  1, 1999, the use, in this State, of
32    fuel acquired outside this State and brought into this  State
33    in  the  fuel  supply tanks of locomotives engaged in freight
34    hauling and passenger service for interstate  commerce.  This
 
                            -4-                LRB9207123SMdv
 1    subsection is exempt from the provisions of Section 3-90.
 2    (Source: P.A.  90-519,  eff.  6-1-98;  90-552, eff. 12-12-97;
 3    91-51, eff.  6-30-99;  91-313,  eff.  7-29-99;  91-587,  eff.
 4    8-14-99; revised 9-29-99.)

 5        Section  10.   The  Service  Use  Tax  Act  is amended by
 6    changing Section 3-45 as follows:

 7        (35 ILCS 110/3-45) (from Ch. 120, par. 439.33-45)
 8        Sec. 3-45.  Multistate exemption. The tax imposed by this
 9    Act does not apply to the use of tangible  personal  property
10    in this State under the following circumstances:
11        (a)  The use, in this State, of property acquired outside
12    this  State by a nonresident individual and brought into this
13    State by  the  individual  for  his  or  her  own  use  while
14    temporarily  within  this State or while passing through this
15    State.
16        (b)  The use, in this State, of property that is acquired
17    outside this State and that is moved into this State for  use
18    as  rolling  stock  moving in interstate commerce for 3 years
19    from the date that the property is first used in this  State.
20    If  the personal property is not used as rolling stock in any
21    anniversary year following the first use of the  property  in
22    this  State,  but  it  is  used  as  rolling stock in another
23    anniversary year or years of its first use in this State, the
24    personal property shall be eligible  for  a  partial  rolling
25    stock   exemption  in  an  amount  equal  to  the  number  of
26    qualifying anniversary years in which the  tangible  personal
27    property  was  used  as  rolling  stock  in  the State as the
28    numerator  and  3  years  as   the   denominator   bears   in
29    relationship  to  the purchase price of the tangible personal
30    property.  Tangible personal property shall be deemed to have
31    fully qualified  for  the  rolling  stock  exemption  if  the
32    tangible personal property is used as rolling stock moving in
 
                            -5-                LRB9207123SMdv
 1    interstate commerce for 3 years following the movement of the
 2    property  into  this State for use as rolling stock moving in
 3    interstate commerce.  The changes made to this subsection (b)
 4    by this amendatory Act  of  the  92nd  General  Assembly  are
 5    exempt from the provisions of Section 3-75.
 6        (c)  The use, in this State, of property that is acquired
 7    outside  this  State and caused to be brought into this State
 8    by a person who has already paid a tax in  another  state  in
 9    respect  to  the  sale, purchase, or use of that property, to
10    the extent of the amount of the tax properly due and paid  in
11    the other state.
12        (d)  The  temporary  storage,  in this State, of property
13    that is acquired outside this  State  and  that  after  being
14    brought  into this State and stored here temporarily, is used
15    solely outside this State or is  physically  attached  to  or
16    incorporated  into other property that is used solely outside
17    this  State,  or  is  altered  by  converting,   fabricating,
18    manufacturing,  printing,  processing,  or  shaping,  and, as
19    altered, is used solely outside this State.
20        (e)  Beginning July 1, 1999, the use, in this  State,  of
21    fuel  acquired outside this State and brought into this State
22    in the fuel supply tanks of locomotives  engaged  in  freight
23    hauling  and  passenger service for interstate commerce. This
24    subsection is exempt from the provisions of Section 3-75.
25    (Source: P.A. 91-51,  eff.  6-30-99;  91-313,  eff.  7-29-99;
26    91-587, eff. 8-14-99; revised 9-29-99.)

27        Section  99.  Effective date.  This Act takes effect upon
28    becoming law.

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