Bill Text: IL HB0098 | 2017-2018 | 100th General Assembly | Introduced
Bill Title: Amends the Retailers' Occupation Tax Act. Makes a technical change in a Section concerning the location where a retailer is deemed to be engaged in the business of selling.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2019-01-08 - Session Sine Die [HB0098 Detail]
Download: Illinois-2017-HB0098-Introduced.html
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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois, | |||||||||||||||||||
3 | represented in the General Assembly:
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4 | Section 5. The Retailers' Occupation Tax Act is amended by | |||||||||||||||||||
5 | changing Section 2-12 as follows:
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6 | (35 ILCS 120/2-12) | |||||||||||||||||||
7 | Sec. 2-12. Location where retailer is deemed to be engaged | |||||||||||||||||||
8 | in the business of selling. The purpose of this Section is to | |||||||||||||||||||
9 | specify where a retailer is deemed to be engaged in the the | |||||||||||||||||||
10 | business of selling tangible personal property for the purposes | |||||||||||||||||||
11 | of this Act, the Use Tax Act, the Service Use Tax Act, and the | |||||||||||||||||||
12 | Service Occupation Tax Act, and for the purpose of collecting | |||||||||||||||||||
13 | any other local retailers' occupation tax administered by the | |||||||||||||||||||
14 | Department. This Section applies only with respect to the | |||||||||||||||||||
15 | particular selling activities described in the following | |||||||||||||||||||
16 | paragraphs. The provisions of this Section are not intended to, | |||||||||||||||||||
17 | and shall not be interpreted to, affect where a retailer is | |||||||||||||||||||
18 | deemed to be engaged in the business of selling with respect to | |||||||||||||||||||
19 | any activity that is not specifically described in the | |||||||||||||||||||
20 | following paragraphs. | |||||||||||||||||||
21 | (1) If a purchaser who is present at the retailer's | |||||||||||||||||||
22 | place of business, having no prior commitment to the | |||||||||||||||||||
23 | retailer, agrees to purchase and makes payment for tangible |
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1 | personal property at the retailer's place of business, then | ||||||
2 | the transaction shall be deemed an over-the-counter sale | ||||||
3 | occurring at the retailer's same place of business where | ||||||
4 | the purchaser was present and made payment for that | ||||||
5 | tangible personal property if the retailer regularly | ||||||
6 | stocks the purchased tangible personal property or similar | ||||||
7 | tangible personal property in the quantity, or similar | ||||||
8 | quantity, for sale at the retailer's same place of business | ||||||
9 | and then either (i) the purchaser takes possession of the | ||||||
10 | tangible personal property at the same place of business or | ||||||
11 | (ii) the retailer delivers or arranges for the tangible | ||||||
12 | personal property to be delivered to the purchaser. | ||||||
13 | (2) If a purchaser, having no prior commitment to the | ||||||
14 | retailer, agrees to purchase tangible personal property | ||||||
15 | and makes payment over the phone, in writing, or via the | ||||||
16 | Internet and takes possession of the tangible personal | ||||||
17 | property at the retailer's place of business, then the sale | ||||||
18 | shall be deemed to have occurred at the retailer's place of | ||||||
19 | business where the purchaser takes possession of the | ||||||
20 | property if the retailer regularly stocks the item or | ||||||
21 | similar items in the quantity, or similar quantities, | ||||||
22 | purchased by the purchaser. | ||||||
23 | (3) A retailer is deemed to be engaged in the business | ||||||
24 | of selling food, beverages, or other tangible personal | ||||||
25 | property through a vending machine at the location where | ||||||
26 | the vending machine is located at the time the sale is made |
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1 | if (i) the vending machine is a device operated by coin, | ||||||
2 | currency, credit card, token, coupon or similar device; (2) | ||||||
3 | the food, beverage or other tangible personal property is | ||||||
4 | contained within the vending machine and dispensed from the | ||||||
5 | vending machine; and (3) the purchaser takes possession of | ||||||
6 | the purchased food, beverage or other tangible personal | ||||||
7 | property immediately. | ||||||
8 | (4) Minerals. A producer of coal or other mineral mined | ||||||
9 | in Illinois is deemed to be engaged in the business of | ||||||
10 | selling at the place where the coal or other mineral mined | ||||||
11 | in Illinois is extracted from the earth. With respect to | ||||||
12 | minerals (i) the term "extracted from the earth" means the | ||||||
13 | location at which the coal or other mineral is extracted | ||||||
14 | from the mouth of the mine, and (ii) a "mineral" includes | ||||||
15 | not only coal, but also oil, sand, stone taken from a | ||||||
16 | quarry, gravel and any other thing commonly regarded as a | ||||||
17 | mineral and extracted from the earth. This paragraph does | ||||||
18 | not apply to coal or another mineral when it is delivered | ||||||
19 | or shipped by the seller to the purchaser at a point | ||||||
20 | outside Illinois so that the sale is exempt under the | ||||||
21 | United States Constitution as a sale in interstate or | ||||||
22 | foreign commerce.
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23 | (5) A retailer selling tangible personal property to a | ||||||
24 | nominal lessee or bailee pursuant to a lease with a dollar | ||||||
25 | or other nominal option to purchase is engaged in the | ||||||
26 | business of selling at the location where the property is |
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