PARKE-PANKAU. (BURZYNSKI) 35 ILCS 105/3-55 from Ch. 120, par. 439.3-55 35 ILCS 110/3-5 from Ch. 120, par. 439.33-5 35 ILCS 120/2-5 from Ch. 120, par. 441-5 35 ILCS 120/3 from Ch. 120, par. 442 35 ILCS 120/4 from Ch. 120, par. 443 35 ILCS 120/5 from Ch. 120, par. 444 Amend the Use Tax Act and the Retailers' Occupation Tax Act. Changes the exemption for owners, lessors, or shippers of tangible personal property that is used by interstate carriers for hire for use as rolling stock moving in interstate commerce to an exemption for owners, shippers, or lessors under a lease for one year or longer executed or in effect at the time of purchase of the tangible personal property. Provides that these changes are declarative of existing law. Amends the Service Use Tax Act and further amends the Retailers' Occupation Tax Act to provide an exemption for certain food for human consumption that is to be consumed off the premises where it is sold and for certain medicines and medical equipment when purchased for use by a person receiving medical assistance under the Illinois Public Aid Code who resides in a licensed long-term care facility. Further amends the Retailers' Occupation Tax Act. Provides that a motor fuel distributor, supplier, or other reseller must make quarter monthly payments to the Department of Revenue if average monthly prepaid taxes collected are in excess of $20,000 (now, $25,000). Provides that in correcting a return covering a period of one month (now, 6 months) or more, the Department may show a single corrected return figure for any given period (now, any given 6-month period). Effective immediately. HOUSE AMENDMENT NO. 1. Deletes reference to: 35 ILCS 105/3-55 35 ILCS 110/3-5 35 ILCS 120/2-5 35 ILCS 120/3 35 ILCS 120/4 35 ILCS 120/5 Adds reference to: 35 ILCS 120/14 from Ch. 120, par. 453 Deletes everything. Amends the Retailers' Occupation Tax Act. Makes technical changes in a Section concerning the short title. SENATE AMENDMENT NO. 1. Deletes reference to: 35 ILCS 120/14 Adds reference to: 35 ILCS 105/3-10.5 new 35 ILCS 105/3-45 from Ch. 120, par. 439.3-45 35 ILCS 105/3-50 from Ch. 120, par. 439.3-50 35 ILCS 110/3-5 from Ch. 120, par. 439.33-5 35 ILCS 120/2-5 from Ch. 120, par. 441-5 35 ILCS 120/2-10.5 new 35 ILCS 120/2-45 from Ch. 120, par. 441-45 35 ILCS 120/3 from Ch. 120, par. 442 35 ILCS 120/5k from Ch. 120, par. 444k Deletes everything after the enacting clause. Amends the Use Tax Act, the Service Use Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning July 1, 2001, there is established in this State a Direct Payment Program. Provides that a person who has been issued a Direct Pay Permit by the Department is relieved of paying tax to a retailer when purchasing tangible personal property and shall pay the tax directly to the Department not later than the 20th day of the month following the month in which the purchase was made. With respect to exemptions for manufacturing and assembly, provides that "equipment" includes computers used primarily in a manufacturer's computer assisted design, computer assisted manufacturing (CAD/CAM) system (now, used primarily in operating exempt machinery and equipment in a computer assisted design, computer assisted manufacturing (CAD/CAM) system). Provides an exemption for certain food for human consumption that is to be consumed off the premises where it is sold and for certain medicines and medical equipment when purchased for use by a person receiving medical assistance under the Illinois Public Aid Code who resides in a licensed long-term care facility. Provides that a motor fuel distributor, supplier, or other reseller must make quarter monthly payments to the Department of Revenue if average monthly prepaid taxes collected are in excess of $20,000 (now, $25,000). Provides that each retailer (now, each retailer in Illinois) who makes a sale of building materials to be incorporated into real estate in an enterprise zone may deduct receipts from such sales when calculating the tax imposed by the Retailers' Occupation Tax Act. Effective immediately. SENATE AMENDMENT NO. 2. Adds reference to: 35 ILCS 105/3-5 from Ch. 120, par. 439.3-5 35 ILCS 110/2 from Ch. 120, par. 439.32 35 ILCS 115/2 from Ch. 120, par. 439.102 35 ILCS 115/3-5 from Ch. 120, par. 439.103-5 Amends the Service Occupation Tax Act and further amends the Use Tax Act, the Service Use Tax Act, and the Retailers' Occupation Tax Act. With respect to an exemption for certain machinery and equipment, provides that "equipment" includes chemicals or chemicals acting as catalysts but only if the chemicals or chemicals acting as catalysts effect a direct and immediate change upon a product being manufactured or assembled for wholesale or retail sale or lease (or, in the case of graphic arts machinery and equipment, upon a graphic arts product). In provisions authorizing an exemption from the tax under the Service Use Tax Act and the Service Occupation Tax Act for the sale or transfer of machinery and equipment used primarily in the process of the manufacturing or assembling of tangible personal property for wholesale or retail sale or lease, provides that "equipment" includes computers used primarily in a manufacturer's computer assisted design, computer assisted manufacturing (CAD/CAM) system (now, includes computers used primarily in operating exempt machinery and equipment in a CAD/CAM system). MAR-01-2001 H FILED WITH CLERK MAR-01-2001 H FIRST READING MAR-01-2001 H REFERRED TO HOUSE RULES COMMITTEE RULES MAR-06-2001 H ASSIGNED TO COMMITTEE REVENUE MAR-16-2001 H AMENDMENT NO. 01-REVENUE H MAR-16-2001 H ADOPTED SUB MAR-16-2001 H DO PASS AMENDED/SHORT DEBATE 011-000-000 HREV MAR-16-2001 H PLACED CALENDAR 2ND READING-SHORT DEBATE MAR-21-2001 H PRIMARY SPONSOR CHANGED TO PANKAU APR-04-2001 H AMENDMENT NO. 02-PANKAU APR-04-2001 H AMENDMENT REFERRED TO HRUL APR-04-2001 H AMENDMENT NO. 03-PANKAU APR-04-2001 H AMENDMENT REFERRED TO HRUL APR-04-2001 H AMENDMENT NO. 04-PANKAU APR-04-2001 H AMENDMENT REFERRED TO HRUL APR-04-2001 H CALENDAR ORDER 2ND READING-SHORT DEBATE APR-04-2001 H ADDED AS A JOINT SPONSOR PARKE APR-04-2001 H SECOND READING-SHORT DEBATE APR-04-2001 H HELD ON CAL ORDER 2ND RDG - SHORT DEBATE APR-05-2001 H PRIMARY SPONSOR CHANGED TO DANIELS APR-05-2001 H ADDED AS A JOINT SPONSOR PANKAU APR-06-2001 H PLCD CAL ORDER 3RD READING-SHORT DEBATE APR-06-2001 H THIRD READING/SHORT DEBATE/PASSED 086-026-003 APR-10-2001 S ARRIVE IN SENATE APR-10-2001 S PLACED CALENDAR ORDER OF FIRST READING 01-04-17 APR-19-2001 S CHIEF SPONSOR BURZYNSKI APR-19-2001 S FIRST READING APR-19-2001 S REFERRED TO SENATE RULES COMMITTEE RULES MAY-02-2001 S ASSIGNED TO COMMITTEE REVENUE MAY-09-2001 S AMENDMENT NO. 01-REVENUE S MAY-09-2001 S ADOPTED MAY-10-2001 S DO PASS AS AMENDED 008-000-000 SREV MAY-10-2001 S PLACED ON CALENDAR ORDER OF 2ND READING 01-05-11 MAY-11-2001 S SECOND READING MAY-11-2001 S PLACED ON CALENDAR ORDER OF 3RD READING 01-05-14 MAY-15-2001 S FILED WITH SECRETARY MAY-15-2001 S AMENDMENT NO. 02-BURZYNSKI MAY-15-2001 S AMENDMENT REFERRED TO SRUL MAY-15-2001 S AMENDMENT NO. 02-BURZYNSKI MAY-15-2001 S RULES REFERS TO SREV MAY-17-2001 S AMENDMENT NO. 02-BURZYNSKI MAY-17-2001 S BE APPROVED FOR CONSIDERATION SREV/006-000-000 MAY-17-2001 S RECALLED TO SECOND READING MAY-17-2001 S AMENDMENT NO. 02-BURZYNSKI MAY-17-2001 S ADOPTED MAY-17-2001 S PLACED ON CALENDAR ORDER OF 3RD READING 01-05-18 MAY-18-2001 S THIRD READING - PASSED 057-000-000 MAY-18-2001 H ARRIVE IN HOUSE MAY-18-2001 H PLACED ON CALENDAR ORDER OF CONCURRENCE 01,02 MAY-23-2001 H PRIMARY SPONSOR CHANGED TO PARKE MAY-23-2001 H MOTION FILED CONCUR 01,02/PARKE MAY-23-2001 H MOTION REFERRED TO HRUL MAY-23-2001 H CALENDAR ORDER OF CONCURRENCE 01,02 MAY-29-2001 H MOTION TO CONCUR SA #1&2 MAY-29-2001 H RECOMMENDS BE ADOPTED HRUL/003-002-000 MAY-29-2001 H CALENDAR ORDER OF CONCURRENCE 01,02 MAY-30-2001 H HSE CONCURS IN SEN AMENDMENTS (NO.) 01,02/117-000-000 MAY-30-2001 H PASSED BOTH HOUSES JUN-28-2001 H SENT TO THE GOVERNOR AUG-23-2001 H GOVERNOR APPROVED AUG-23-2001 H EFFECTIVE DATE 01-08-23 AUG-23-2001 H PUBLIC ACT.............................. 92-0484 END OF INQUIRY Full Text Bill Summary