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]

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Bill Drafts

Revision	Date	Format	Source	View
Chaptered	2015-07-23	HTML/Text	Link	View
Enrolled	2015-05-28	HTML/Text	Link	View
Engrossed	2015-04-22	HTML/Text	Link	View
Introduced	2015-02-20	HTML/Text	Link	View

Amendments

Amendment	Date	Disposition	Format	Source	View
Senate Amendment 001	2015-03-19	Proposed	HTML/Text	Link	View

Supplemental Documents

Title	Description	Date	Format	Source	View
No supplemental documents for Illinois SB1548 currently on file.