Senate Sponsors: RAUSCHENBERGER AND LAUZEN. House Sponsors: HOEFT-CURRIE-SLONE-BLACK Short description: SIMPLIFIED SALES & USE TAX ACT Synopsis of Bill as introduced: Creates the Uniform Sales and Use Tax Act. Includes a short title only. SENATE AMENDMENT NO. 1. Deletes everything after the enacting clause. Creates the Simplified Sales and Use Tax Administration Act. Provides that the Department of Revenue is authorized and directed to enter into a Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. Sets forth requirements for any agreement entered into. Provides that "certified automated system" means software certified jointly by the states that are signatories to the Agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction. Provides that "certified service provider" means an agent certified jointly by the states that are signatories to the Agreement to perform all of the seller's sales tax functions. Effective immediately. SENATE AMENDMENT NO. 2. Provides that the Department of Revenue is authorized to enter into the Streamlined Sales and Use Tax Agreement (now, authorized and directed to enter into the Agreement). SENATE AMENDMENT NO. 3. Adds reference to: 65 ILCS 5/8-11-6 from Ch. 24, par. 8-11-6 70 ILCS 3615/4.03 from Ch. 111 2/3, par. 704.03 70 ILCS 3720/4 from Ch. 111 2/3, par. 254 Provides that the term "sales tax" includes local service occupation and retailers' occupation taxes. Provides that "seller" means any person making sales of personal property or services (now, sales, leases, or rentals of personal property or services). Provides that "use tax" also means a local use tax imposed in home rule municipalities with 2,000,000 or more inhabitants on the privilege of using in the municipality any item of tangible personal property, other than tangible personal property titled or registered with an agency of the State's government, that is purchased at retail from a retailer located outside the corporate limits of the municipality if the State and the municipality have entered into an agreement that provides for administration of the tax by the State. Amends the Home Rule Municipal Tax Act provisions of the Illinois Municipal Code to authorize the collection of this local use tax by the Department of Revenue pursuant to an agreement between the Department and the municipality. Provides that nothing in the Streamlined Sales and Use Tax Agreement shall require a signatory state to administer a tax levied by a local jurisdiction unless the tax is a sales tax or use tax as defined by the signatory state in the Act by which the state authorizes its entry into the Agreement. Amends the Regional Transportation Authority Act and the Water Commission Act of 1985 to name 2 local service occupation taxes imposed under those Acts. Makes other changes. Last action on Bill: PUBLIC ACT.............................. 92-0221 Last action date: AUG-02-2001 Location: Senate Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 0 SENATE - 3 END OF INQUIRY Full Text Bill Status