RAUSCHENBERGER AND LAUZEN.
SIMPLIFIED SALES & USE TAX ACT
Synopsis of Bill as introduced:
Creates the Uniform Sales and Use Tax Act. Includes a short
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
Last action on Bill: PUBLIC ACT.............................. 92-0221
Last action date: AUG-02-2001
Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 0 SENATE - 3
END OF INQUIRY
Full Text Bill Status