Bill Title: Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that the term "use as rolling stock moving in interstate commerce" means that a person claiming the exemption must: (1) use the vehicles or trailers to transport persons or property for hire; (2) hold, at the time of purchase, an appropriate credential that authorizes a motor carrier to engage in interstate commerce for-hire; and (3) if the person claiming the exemption is a subsidiary of another company, maintain separate books and records, including separate charts of accounts, and assure that all transactions between the transportation company and the parent are commercially reasonable arms-length transactions. Retains the current definition for aircraft and watercraft. Effective immediately.

Spectrum: Slight Partisan Bill (Republican 13-7)

Status: (Passed) 2017-08-24 - Public Act . . . . . . . . . 100-0321 [SB1871 Detail]

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Bill Drafts

Revision	Date	Format	Source	View
Chaptered	2017-08-24	HTML/Text	Link	View
Enrolled	2017-05-31	HTML/Text	Link	View
Engrossed	2017-05-24	HTML/Text	Link	View
Introduced	2017-02-09	HTML/Text	Link	View

Amendments

Amendment	Date	Disposition	Format	Source	View
Senate Amendment 004	2017-05-22	Proposed	HTML/Text	Link	View
Senate Amendment 003	2017-05-11	Proposed	HTML/Text	Link	View
Senate Amendment 002	2017-03-15	Proposed	HTML/Text	Link	View
Senate Amendment 001	2017-03-01	Proposed	HTML/Text	Link	View

Supplemental Documents

Title	Description	Date	Format	Source	View
No supplemental documents for Illinois SB1871 currently on file.

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