Bill Title: Amends the Retailers' Occupation Tax Act. In a Section concerning the location where a retailer is deemed to be engaged in the business of selling tangible personal property, provides that a retailer selling tangible personal property to a nominal lessee or bailee under a conditional sales agreement is presumed to be engaged in the business of selling at the location where the property is first delivered to the lessee or bailee for its intended use. Effective immediately.

Sponsorship: Slight Partisan Bill (Democrat 3-1)

Status: (Passed) 2015-07-23 - Public Act . . . . . . . . . 99-0126 [SB1548 Detail]

Text: Latest bill text (Chaptered) [HTML]

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