IL SB3141 | 2017-2018 | 100th General Assembly
Status
Completed Legislative Action
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: Passed on August 17 2018 - 100% progression
Action: 2018-08-17 - Public Act . . . . . . . . . 100-0940
Text: Latest bill text (Chaptered) [HTML]
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: Passed on August 17 2018 - 100% progression
Action: 2018-08-17 - Public Act . . . . . . . . . 100-0940
Text: Latest bill text (Chaptered) [HTML]
Summary
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers' Occupation Tax Act, the Cigarette Tax Act, and the Cigarette Use Tax Act. Provides that a taxpayer is prohibited from introducing into evidence in a proceeding before the Department of Revenue, Tax Tribunal, or court any books or records that the taxpayer failed to produce to the Department for examination, unless the books and records are received by the Department no less than 5 business days prior to seeking introduction of the books and records in the proceeding. Sets forth penalties for failure to keep or produce certain books and records. Requires distributors and secondary distributors who purchase cigarettes for shipment into Illinois from a point outside this State to make the invoices available for inspection upon demand by a duly authorized employee of the Department. Provides that the Department may assess taxes, penalties, and interest on original packages of cigarettes that do not contain property tax stamps. Provides that, if a person fails to produce records for inspection by the Department upon request, a prima facie presumption shall arise that the person has failed to keep the records so required. Provides that the sale of individual or loose cigarettes is prohibited. Amends the Tobacco Products Tax Act of 1995 to make changes concerning penalties for failure to keep and produce books and records. Effective immediately.
Title
USE/OCC/CIG TX-BOOKS & RECORDS
Sponsors
Roll Calls
2018-05-31 - Senate - Concurrence in Senate (Y: 52 N: 0 NV: 7 Abs: 0) [PASS]
2018-05-30 - House - Third Reading in House (Y: 78 N: 35 NV: 4 Abs: 0) [PASS]
2018-05-09 - Senate - Third Reading in Senate (Y: 53 N: 0 NV: 6 Abs: 0) [PASS]
2018-05-30 - House - Third Reading in House (Y: 78 N: 35 NV: 4 Abs: 0) [PASS]
2018-05-09 - Senate - Third Reading in Senate (Y: 53 N: 0 NV: 6 Abs: 0) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2018-08-17 | Senate | Public Act . . . . . . . . . 100-0940 |
| 2018-08-17 | Senate | Effective Date August 17, 2018 |
| 2018-08-17 | Senate | Governor Approved |
| 2018-06-29 | Senate | Sent to the Governor |
| 2018-05-31 | Senate | Passed Both Houses |
| 2018-05-31 | Senate | Senate Concurs |
| 2018-05-31 | Senate | House Committee Amendment No. 1 Senate Concurs 052-000-000 |
| 2018-05-31 | Senate | House Committee Amendment No. 1 Motion To Concur Recommended Do Adopt State Government; 007-000-000 |
| 2018-05-31 | Senate | House Committee Amendment No. 1 Motion to Concur Assignments Referred to State Government |
| 2018-05-30 | Senate | House Committee Amendment No. 1 Motion to Concur Referred to Assignments |
| 2018-05-30 | Senate | House Committee Amendment No. 1 Motion to Concur Filed with Secretary Sen. Karen McConnaughay |
| 2018-05-30 | Senate | Placed on Calendar Order of Concurrence House Amendment(s) 1 - May 30, 2018 |
| 2018-05-30 | Senate | Secretary's Desk - Concurrence House Amendment(s) 1 |
| 2018-05-30 | House | Third Reading - Short Debate - Passed 078-035-001 |
| 2018-05-30 | House | Placed on Calendar Order of 3rd Reading - Short Debate |
| 2018-05-25 | House | Final Action Deadline Extended-9(b) May 31, 2018 |
| 2018-05-24 | House | Held on Calendar Order of Second Reading - Short Debate |
| 2018-05-24 | House | Second Reading - Short Debate |
| 2018-05-24 | House | Placed on Calendar 2nd Reading - Short Debate |
| 2018-05-24 | House | Do Pass as Amended / Short Debate Revenue & Finance Committee; 008-000-000 |
| 2018-05-24 | House | House Committee Amendment No. 1 Adopted in Revenue & Finance Committee; by Voice Vote |
| 2018-05-23 | House | House Committee Amendment No. 1 Rules Refers to Revenue & Finance Committee |
| 2018-05-22 | House | House Committee Amendment No. 1 Referred to Rules Committee |
| 2018-05-22 | House | House Committee Amendment No. 1 Filed with Clerk by Rep. Michael J. Zalewski |
| 2018-05-14 | House | Assigned to Revenue & Finance Committee |
| 2018-05-10 | House | Referred to Rules Committee |
| 2018-05-10 | House | First Reading |
| 2018-05-09 | House | Chief House Sponsor Rep. Michael J. Zalewski |
| 2018-05-09 | House | Arrived in House |
| 2018-05-09 | Senate | Third Reading - Passed; 053-000-000 |
| 2018-05-09 | Senate | Placed on Calendar Order of 3rd Reading |
| 2018-05-09 | Senate | Senate Floor Amendment No. 1 Adopted; McConnaughay |
| 2018-05-09 | Senate | Recalled to Second Reading |
| 2018-05-08 | Senate | Placed on Calendar Order of 3rd Reading May 9, 2018 |
| 2018-05-08 | Senate | Added as Co-Sponsor Sen. Jil Tracy |
| 2018-05-08 | Senate | Approved for Consideration Assignments |
| 2018-05-08 | Senate | Rule 2-10 Third Reading Deadline Established As May 11, 2018 |
| 2018-05-03 | Senate | Rule 3-9(a) / Re-referred to Assignments |
| 2018-04-27 | Senate | Rule 2-10 Third Reading Deadline Established As May 3, 2018 |
| 2018-04-25 | Senate | Senate Floor Amendment No. 1 Recommend Do Adopt Revenue; 005-000-000 |
| 2018-04-23 | Senate | Senate Floor Amendment No. 1 Assignments Refers to Revenue |
| 2018-04-20 | Senate | Senate Floor Amendment No. 1 Referred to Assignments |
| 2018-04-20 | Senate | Senate Floor Amendment No. 1 Filed with Secretary by Sen. Karen McConnaughay |
| 2018-04-18 | Senate | Placed on Calendar Order of 3rd Reading April 19, 2018 |
| 2018-04-18 | Senate | Second Reading |
| 2018-04-12 | Senate | Placed on Calendar Order of 2nd Reading April 17, 2018 |
| 2018-04-12 | Senate | Do Pass Revenue; 009-000-000 |
| 2018-02-27 | Senate | Assigned to Revenue |
| 2018-02-15 | Senate | Referred to Assignments |
| 2018-02-15 | Senate | First Reading |
| 2018-02-15 | Senate | Filed with Secretary by Sen. Karen McConnaughay |
