Bill Amendment: IL SB3445 | 2017-2018 | 100th General Assembly

NOTE: For additional amemendments please see the Bill Drafting List

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Bill Title: REVENUE-VARIOUS

Status: 2019-01-04 - Public Act . . . . . . . . . 100-1171 [SB3445 Detail]

Download: Illinois-2017-SB3445-Senate_Amendment_001.html

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Sen. Pamela J. Althoff

Filed: 3/13/2018

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AMENDMENT TO SENATE BILL 3445
AMENDMENT NO. ______. Amend Senate Bill 3445 on page 5, by
deleting lines 10 through 12; and
on page 99, line 1, after "and", by inserting "a purchaser";
and
on page 100, line 1, after "aircraft." by inserting "Except as
to motor vehicles, aircraft, watercraft, and trailers, and
except as to cigarettes as defined in the Cigarette Use Tax
Act, when tangible personal property is purchased out-of-state
from a retailer by a purchaser who did not pay the tax imposed
by this Act to the retailer, and a purchaser who does not file
returns with the Department as a retailer under Section 9 of
this Act, the liability for the tax imposed by the Act arises
on the date such tangible personal property is brought into
this State. The purchaser shall, within 30 days after such
tangible personal property is brought into this State, file

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with the Department, upon a form to be prescribed and supplied
by the Department, a return for the tangible personal property
purchased."; and
on page 100, line 14, after "and", by inserting "a purchaser";
and
on page 100, line 18, after "cigarettes.", by inserting "When
cigarettes, as defined in the Cigarette Use Tax Act, are
purchased out-of-state from a retailer for use in this State by
a purchaser who did not pay the tax imposed by this Act to the
retailer, and a purchaser who does not file returns with the
Department as a retailer under Section 9 of this Act, the
liability for the tax imposed by the Act arises on the date
such cigarettes are brought into this State. The purchaser
shall, within 30 days after such cigarettes are brought into
this State, file with the Department, upon a form to be
prescribed and supplied by the Department, a return for the
cigarettes purchased."; and
on page 164, by replacing line 14 with the following:
"who is exempt from tax by operation of"; and
on page 210, by replacing lines 10 through 12 with the
following:
"(16) Tangible personal property Petroleum products

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sold to a purchaser if the purchaser is exempt from use tax
seller is prohibited by operation of federal law from
charging tax to the purchaser. This paragraph is exempt
from the provisions of Section 2-70."; and
on page 224, by deleting lines 14 through 17; and
on page 270, line 21, after "State,", by inserting "except as
otherwise provided in this Section,"; and
on page 271, immediately below line 15, by inserting the
following:
"In addition, with respect to motor vehicles, watercraft,
aircraft, and trailers that are required to be registered with
an agency of this State, every person who is engaged in the
business of leasing or renting such items and who, in
connection with such business, sells any such item to a
retailer for the purpose of resale is, notwithstanding any
other provision of this Section to the contrary, authorized to
meet the return-filing requirement of this Act by reporting the
transfer of all the aircraft, watercraft, motor vehicles, or
trailers transferred for resale during a month to the
Department on the same uniform invoice-transaction reporting
return form on or before the 20th of the month following the
month in which the transfer takes place. Notwithstanding any
other provision of this Act to the contrary, all returns filed

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under this paragraph must be filed by electronic means in the
manner and form as required by the Department."; and
on page 426, by replacing lines 20 through 22 with the
following:
"This additional tax may not be imposed on tangible
personal property taxed at the 1% rate under the Retailers'
Occupation Tax Act the sales of food for human consumption
that"; and
by replacing everything from line 26 on page 428 through line 1
on page 429 with the following:
"not be imposed on tangible personal property taxed at the 1%
rate under the Service Occupation Tax Act sales of food for
human"; and
on page 437, by replacing lines 9 through 11 with the
following:
"This additional tax may not be imposed on tangible
personal property taxed at the 1% rate under the Retailers'
Occupation Tax Act the sale of food for human consumption
that"; and
on page 439, by replacing lines 6 through 8 with the following:
"This tax may not be imposed on tangible personal property
taxed at the 1% rate under the Service Occupation Tax Act sales

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of food for human consumption that is to be consumed off the";
and
on page 456, by replacing lines 3 through 5 with the following:
"tax may not be imposed on tangible personal property taxed at
the 1% rate under the Retailers' Occupation Tax Act the sale of
food for human consumption that is to be consumed off"; and
on page 458, by replacing lines 18 through 20 with the
following:
"tax may not be imposed on tangible personal property taxed at
the 1% rate under the Service Occupation Tax Act the sale of
food for human consumption that is to be consumed off the"; and
on page 465, by replacing lines 13 through 15 with the
following:
"may not be imposed on tangible personal property taxed at the
1% rate under the Retailers' Occupation Tax Act the sales of
food for human consumption that is to be consumed off the"; and
on page 474, by replacing lines 7 through 9 with the following:
"imposed only in 1/4% increments. The tax may not be imposed on
tangible personal property taxed at the 1% rate under the
Retailers' Occupation Tax Act the sale of food for human"; and
on page 479, by replacing lines 20 through 22 with the

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following:
"imposed only in 1/4% increments. The tax may not be imposed on
tangible personal property taxed at the 1% rate under the
Service Occupation Tax Act the sale of food for human
consumption"; and
on page 484, line 7, by replacing "retailers" with "retailers'
retailers"; and
on page 484, by replacing lines 21 through 23 with the
following:
"in the municipality. This tax may not be imposed on tangible
personal property taxed at the 1% rate under the Retailers'
Occupation Tax Act the sales of food for human consumption
that"; and
on page 495, by replacing lines 9 through 11 with the
following:
"September 1, 1991, this additional tax may not be imposed on
tangible personal property taxed at the 1% rate under the
Retailers' Occupation Tax Act the sales of food for human
consumption"; and
on page 533, by replacing lines 18 through 20 with the
following:
"This additional tax may not be imposed on tangible

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personal property taxed at the 1% rate under the Retailers'
Occupation Tax Act the sales of food for human consumption
that"; and
on page 547, line 2, by replacing "15" with "1%".