Illinois Senate Bill 859 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Partisan Bill (Republican 1-0)
Status: Failed on January 9 2019 - 100% progression
Action: 2019-01-09 - Session Sine Die
Text: Latest bill text (Introduced) [HTML]

Amends the Illinois Income Tax Act. Provides that, for the purpose of calculating the sales factor when allocating business income of persons other than residents, if the purchaser is the United States government, then the sale is a sale of personal property in this State if the purchaser is within the State or the property is shipped from an office, store, warehouse, factory or other place of storage in this State (currently, when the purchaser is the United States government, the sale is in this State only if the property is shipped from an office, store, warehouse, factory or other place of storage in this State). Removes provisions providing that the sale is in this State if the property is shipped from an office, store, warehouse, factory or other place of storage in this State and the purchaser is not taxable in the State of the purchaser. Removes provisions concerning purchasers who are doing business on a premises owned or leased by a person who has independently contracted with the seller for the printing of newspapers, periodicals or books. Removes provisions providing that sales of tangible personal property are not in this State if the seller and purchaser would be members of the same unitary business group but for the fact that either the seller or purchaser is a person with 80% or more of total business activity outside of the United States and the property is purchased for resale.

INC TX-SALES FACTOR

Sen. Bill Brady [R]

Date	Chamber	Action
2019-01-09	Senate	Session Sine Die
2018-11-15	Senate	Chief Sponsor Changed to Sen. William E. Brady
2017-04-07	Senate	Senate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments
2017-04-07	Senate	Rule 3-9(a) / Re-referred to Assignments
2017-03-17	Senate	Rule 2-10 Committee Deadline Established As April 7, 2017
2017-03-15	Senate	Senate Committee Amendment No. 1 Assignments Refers to Revenue
2017-03-08	Senate	Senate Committee Amendment No. 1 Referred to Assignments
2017-03-08	Senate	Senate Committee Amendment No. 1 Filed with Secretary by Sen. Chris Nybo
2017-02-22	Senate	To Subcommittee on Income Taxes
2017-02-08	Senate	Assigned to Revenue
2017-02-07	Senate	Referred to Assignments
2017-02-07	Senate	First Reading
2017-02-07	Senate	Filed with Secretary by Sen. Chris Nybo

Chapter	Article	Section	Citation Type	Statute Text
35	5	304	Amended Code	Citation Text

Type	Source
Summary	https://www.ilga.gov/legislation/BillStatus.asp?DocNum=859&GAID=14&DocTypeID=SB&SessionID=91&GA=100
Text	https://www.ilga.gov/legislation/100/SB/10000SB0859.htm
Amendment	https://www.ilga.gov/legislation/100/SB/10000SB0859sam001.htm