Bill Text: IL HB0098 | 2017-2018 | 100th General Assembly | Introduced

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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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100TH GENERAL ASSEMBLY State of Illinois 2017 and 2018 HB0098 Introduced , by Rep. Lou Lang SYNOPSIS AS INTRODUCED:
35 ILCS 120/2-12
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.
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A BILL FOR
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AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Retailers' Occupation Tax Act is amended by
changing Section 2-12 as follows:
(35 ILCS 120/2-12)
Sec. 2-12. Location where retailer is deemed to be engaged
in the business of selling. The purpose of this Section is to
specify where a retailer is deemed to be engaged in the the
business of selling tangible personal property for the purposes
of this Act, the Use Tax Act, the Service Use Tax Act, and the
Service Occupation Tax Act, and for the purpose of collecting
any other local retailers' occupation tax administered by the
Department. This Section applies only with respect to the
particular selling activities described in the following
paragraphs. The provisions of this Section are not intended to,
and shall not be interpreted to, affect where a retailer is
deemed to be engaged in the business of selling with respect to
any activity that is not specifically described in the
following paragraphs.
(1) If a purchaser who is present at the retailer's
place of business, having no prior commitment to the
retailer, agrees to purchase and makes payment for tangible

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personal property at the retailer's place of business, then
the transaction shall be deemed an over-the-counter sale
occurring at the retailer's same place of business where
the purchaser was present and made payment for that
tangible personal property if the retailer regularly
stocks the purchased tangible personal property or similar
tangible personal property in the quantity, or similar
quantity, for sale at the retailer's same place of business
and then either (i) the purchaser takes possession of the
tangible personal property at the same place of business or
(ii) the retailer delivers or arranges for the tangible
personal property to be delivered to the purchaser.
(2) If a purchaser, having no prior commitment to the
retailer, agrees to purchase tangible personal property
and makes payment over the phone, in writing, or via the
Internet and takes possession of the tangible personal
property at the retailer's place of business, then the sale
shall be deemed to have occurred at the retailer's place of
business where the purchaser takes possession of the
property if the retailer regularly stocks the item or
similar items in the quantity, or similar quantities,
purchased by the purchaser.
(3) A retailer is deemed to be engaged in the business
of selling food, beverages, or other tangible personal
property through a vending machine at the location where
the vending machine is located at the time the sale is made

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if (i) the vending machine is a device operated by coin,
currency, credit card, token, coupon or similar device; (2)
the food, beverage or other tangible personal property is
contained within the vending machine and dispensed from the
vending machine; and (3) the purchaser takes possession of
the purchased food, beverage or other tangible personal
property immediately.
(4) Minerals. A producer of coal or other mineral mined
in Illinois is deemed to be engaged in the business of
selling at the place where the coal or other mineral mined
in Illinois is extracted from the earth. With respect to
minerals (i) the term "extracted from the earth" means the
location at which the coal or other mineral is extracted
from the mouth of the mine, and (ii) a "mineral" includes
not only coal, but also oil, sand, stone taken from a
quarry, gravel and any other thing commonly regarded as a
mineral and extracted from the earth. This paragraph does
not apply to coal or another mineral when it is delivered
or shipped by the seller to the purchaser at a point
outside Illinois so that the sale is exempt under the
United States Constitution as a sale in interstate or
foreign commerce.
(5) A retailer selling tangible personal property to a
nominal lessee or bailee pursuant to a lease with a dollar
or other nominal option to purchase is engaged in the
business of selling at the location where the property is

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