Bill Amendment: IL SB3445 | 2017-2018 | 100th General Assembly
NOTE: For additional amemendments please see the Bill Drafting List
Bill Title: REVENUE-VARIOUS
Status: 2019-01-04 - Public Act . . . . . . . . . 100-1171 [SB3445 Detail]
Download: Illinois-2017-SB3445-Senate_Amendment_001.html
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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1 | AMENDMENT TO SENATE BILL 3445
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2 | AMENDMENT NO. ______. Amend Senate Bill 3445 on page 5, by | ||||||
3 | deleting lines 10 through 12; and
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4 | on page 99, line 1, after "and", by inserting " a purchaser "; | ||||||
5 | and
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6 | on page 100, line 1, after "aircraft." by inserting " Except as | ||||||
7 | to motor vehicles, aircraft, watercraft, and trailers, and | ||||||
8 | except as to cigarettes as defined in the Cigarette Use Tax | ||||||
9 | Act, when tangible personal property is purchased out-of-state | ||||||
10 | from a retailer by a purchaser who did not pay the tax imposed | ||||||
11 | by this Act to the retailer, and a purchaser who does not file | ||||||
12 | returns with the Department as a retailer under Section 9 of | ||||||
13 | this Act, the liability for the tax imposed by the Act arises | ||||||
14 | on the date such tangible personal property is brought into | ||||||
15 | this State. The purchaser shall, within 30 days after such | ||||||
16 | tangible personal property is brought into this State, file |
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1 | with the Department, upon a form to be prescribed and supplied | ||||||
2 | by the Department, a return for the tangible personal property | ||||||
3 | purchased. "; and
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4 | on page 100, line 14, after "and", by inserting " a purchaser "; | ||||||
5 | and
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6 | on page 100, line 18, after "cigarettes.", by inserting " When | ||||||
7 | cigarettes, as defined in the Cigarette Use Tax Act, are | ||||||
8 | purchased out-of-state from a retailer for use in this State by | ||||||
9 | a purchaser who did not pay the tax imposed by this Act to the | ||||||
10 | retailer, and a purchaser who does not file returns with the | ||||||
11 | Department as a retailer under Section 9 of this Act, the | ||||||
12 | liability for the tax imposed by the Act arises on the date | ||||||
13 | such cigarettes are brought into this State. The purchaser | ||||||
14 | shall, within 30 days after such cigarettes are brought into | ||||||
15 | this State, file with the Department, upon a form to be | ||||||
16 | prescribed and supplied by the Department, a return for the | ||||||
17 | cigarettes purchased. "; and
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18 | on page 164, by replacing line 14 with the following: | ||||||
19 | " who is exempt from tax by operation of "; and
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20 | on page 210, by replacing lines 10 through 12 with the | ||||||
21 | following: | ||||||
22 | "(16) Tangible personal property Petroleum products |
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1 | sold to a purchaser if the purchaser is exempt from use tax | ||||||
2 | seller
is prohibited by operation of federal law from | ||||||
3 | charging tax to the purchaser . This paragraph is exempt | ||||||
4 | from the provisions of Section 2-70. "; and
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5 | on page 224, by deleting lines 14 through 17; and
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6 | on page 270, line 21, after "State,", by inserting " except as | ||||||
7 | otherwise provided in this Section, "; and
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8 | on page 271, immediately below line 15, by inserting the | ||||||
9 | following: | ||||||
10 | " In addition, with respect to motor vehicles, watercraft, | ||||||
11 | aircraft, and trailers that are required to be registered with | ||||||
12 | an agency of this State, every person who is engaged in the | ||||||
13 | business of leasing or renting such items and who, in | ||||||
14 | connection with such business, sells any such item to a | ||||||
15 | retailer for the purpose of resale is, notwithstanding any | ||||||
16 | other provision of this Section to the contrary, authorized to | ||||||
17 | meet the return-filing requirement of this Act by reporting the | ||||||
18 | transfer of all the aircraft, watercraft, motor vehicles, or | ||||||
19 | trailers transferred for resale during a month to the | ||||||
20 | Department on the same uniform invoice-transaction reporting | ||||||
21 | return form on or before the 20th of the month following the | ||||||
22 | month in which the transfer takes place. Notwithstanding any | ||||||
23 | other provision of this Act to the contrary, all returns filed |
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1 | under this paragraph must be filed by electronic means in the | ||||||
2 | manner and form as required by the Department. "; and
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3 | on page 426, by replacing lines 20 through 22 with the | ||||||
4 | following: | ||||||
5 | "This additional tax may not be imposed on tangible | ||||||
6 | personal property taxed at the 1% rate under the Retailers' | ||||||
7 | Occupation Tax Act the sales of food for human
consumption | ||||||
8 | that "; and
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9 | by replacing everything from line 26 on page 428 through line 1 | ||||||
10 | on page 429 with the following: | ||||||
11 | "not be imposed on tangible personal property taxed at the 1% | ||||||
12 | rate under the Service Occupation Tax Act sales of food for | ||||||
13 | human "; and
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14 | on page 437, by replacing lines 9 through 11 with the | ||||||
15 | following: | ||||||
16 | "This additional tax may not be imposed on tangible | ||||||
17 | personal property taxed at the 1% rate under the Retailers' | ||||||
18 | Occupation Tax Act the sale of food for human consumption | ||||||
19 | that "; and
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20 | on page 439, by replacing lines 6 through 8 with the following: | ||||||
21 | "This tax may not be imposed on tangible personal property | ||||||
22 | taxed at the 1% rate under the Service Occupation Tax Act sales |
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1 | of food for human consumption that is to be consumed off the "; | ||||||
2 | and
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3 | on page 456, by replacing lines 3 through 5 with the following: | ||||||
4 | "tax may not be imposed on tangible personal property taxed at | ||||||
5 | the 1% rate under the Retailers' Occupation Tax Act the sale of | ||||||
6 | food for
human consumption that is to be consumed off "; and
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7 | on page 458, by replacing lines 18 through 20 with the | ||||||
8 | following: | ||||||
9 | "tax may not be imposed on tangible personal property taxed at | ||||||
10 | the 1% rate under the Service Occupation Tax Act the sale of | ||||||
11 | food for human
consumption that is to be consumed off the "; and
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12 | on page 465, by replacing lines 13 through 15 with the | ||||||
13 | following: | ||||||
14 | "may not be imposed on tangible personal property taxed at the | ||||||
15 | 1% rate under the Retailers' Occupation Tax Act the sales of | ||||||
16 | food for human
consumption that is to be consumed off the "; and
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17 | on page 474, by replacing lines 7 through 9 with the following: | ||||||
18 | "imposed only in
1/4% increments. The tax may not be imposed on | ||||||
19 | tangible personal property taxed at the 1% rate under the | ||||||
20 | Retailers' Occupation Tax Act the sale of food for human "; and
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21 | on page 479, by replacing lines 20 through 22 with the |
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1 | following: | ||||||
2 | "imposed only in
1/4% increments. The tax may not be imposed on | ||||||
3 | tangible personal property taxed at the 1% rate under the | ||||||
4 | Service Occupation Tax Act the sale of food for human
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5 | consumption "; and
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6 | on page 484, line 7, by replacing "retailers" with " retailers' | ||||||
7 | retailers "; and
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8 | on page 484, by replacing lines 21 through 23 with the | ||||||
9 | following: | ||||||
10 | "in the municipality. This tax may not be
imposed on tangible | ||||||
11 | personal property taxed at the 1% rate under the Retailers' | ||||||
12 | Occupation Tax Act the sales of food for human consumption | ||||||
13 | that "; and
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14 | on page 495, by replacing lines 9 through 11 with the | ||||||
15 | following: | ||||||
16 | "September 1, 1991, this additional tax may not be imposed on | ||||||
17 | tangible personal property taxed at the 1% rate under the | ||||||
18 | Retailers' Occupation Tax Act the sales of food for human | ||||||
19 | consumption "; and
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20 | on page 533, by replacing lines 18 through 20 with the | ||||||
21 | following: | ||||||
22 | "This additional tax may not be imposed on tangible |
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1 | personal property taxed at the 1% rate under the Retailers' | ||||||
2 | Occupation Tax Act the sales of food for human
consumption | ||||||
3 | that "; and
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4 | on page 547, line 2, by replacing " 15 " with " 1% ".
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