Senate Sponsors: RAUSCHENBERGER. House Sponsors: RIGHTER-LYONS,JOSEPH-JONES,JOHN-HOLBROOK Short description: RETLRS' OCC TX EXMPTN-ENT ZONE Synopsis of Bill as introduced: Amends the Retailers' Occupation Tax Act. Changes the exemption for building materials to be incorporated into real estate in an enterprise zone from an exemption that the retailer may allow to an exemption that the retailer must allow. Deletes language authorizing a county or municipality to limit the exemption. Amends the State Mandates Act to require implementation without reimbursement from the State. Effective immediately. SENATE AMENDMENT NO. 1. Replaces the changes to the Retailers' Occupation Tax Act concerning the exemption from the tax for the sale of building materials to be incorporated into real estate in an enterprise zone. Provides that the exemption is granted to a purchaser who presents to a retailer a Certificate of Eligibility for Sales Tax Exemption issued by the administrator of the enterprise zone into which the building materials will be incorporated. Sets forth the required contents of the Certificate. Requires the retailer to obtain a certification from the purchaser that the materials will be used in the enterprise zone. Last action on Bill: PUBLIC ACT.............................. 92-0779 Last action date: AUG-06-2002 Location: Senate Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 0 SENATE - 1 END OF INQUIRY Full Text Bill Status