IL HB3092 | 2015-2016 | 99th General Assembly

Illinois House Bill 3092 (Prior Session Legislation)

Status

Spectrum: Partisan Bill (Republican 2-0)
Status: Introduced on February 24 2015 - 25% progression, died in committee
Action: 2015-03-27 - Rule 19(a) / Re-referred to Rules Committee
Pending: House Rules Committee
Text: Latest bill text (Introduced) [HTML]

Summary

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that a not-for-profit organization that (i) has received an exemption under Section 501(c)(3) of the Internal Revenue Code, (ii) has gross receipts of no more than $10,000 per year, and (iii) is organized and operated exclusively for charitable, religious, or educational purposes is not considered a retailer or a serviceman. Effective immediately.

Title

USE/OCC TAX-NOT-FOR-PROFIT

History

Date	Chamber	Action
2015-03-27	House	Rule 19(a) / Re-referred to Rules Committee
2015-03-13	House	To Sales and Other Taxes Subcommittee
2015-03-10	House	Assigned to Revenue & Finance Committee
2015-02-26	House	Added Chief Co-Sponsor Rep. Joe Sosnowski
2015-02-25	House	Referred to Rules Committee
2015-02-25	House	First Reading
2015-02-24	House	Filed with the Clerk by Rep. Tom Demmer

Code Citations

Chapter	Article	Section	Citation Type	Statute Text
35	105	2	Amended Code	Citation Text
35	110	2	Amended Code	Citation Text
35	115	2	Amended Code	Citation Text
35	120	1	Amended Code	Citation Text

Illinois State Sources

Type	Source
Summary	https://www.ilga.gov/legislation/BillStatus.asp?DocNum=3092&GAID=13&DocTypeID=HB&SessionID=88&GA=99
Text	https://www.ilga.gov/legislation/99/HB/09900HB3092.htm