Bill Text: IL HB1540 | 2009-2010 | 96th General Assembly | Introduced
Bill Title: Amends the Tobacco Products Tax Act of 1995. Makes a technical change in a Section concerning sales of tobacco products that are exempt from the tax imposed by the Act.
Sponsorship: Partisan Bill (Democrat 3)
Status: (Introduced - Dead) 2009-04-03 - Rule 19(a) / Re-referred to Rules Committee [HB1540 Detail]
Download: Illinois-2009-HB1540-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 Tobacco Products Tax Act of 1995 is amended | |||||||||||||||||||
| 5 | by changing Section 10-15 as follows:
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| 6 | (35 ILCS 143/10-15)
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| 7 | Sec. 10-15. Exempt sales. Purchases of tobacco products by | |||||||||||||||||||
| 8 | wholesalers
who will not sell the
the product at retail are | |||||||||||||||||||
| 9 | exempt from the tax imposed by this
Act. Purchases of tobacco | |||||||||||||||||||
| 10 | products by wholesalers and retailers for delivery
of the | |||||||||||||||||||
| 11 | product outside Illinois are exempt from the tax imposed by | |||||||||||||||||||
| 12 | this Act.
The wholesaler making the exempt sale of tobacco | |||||||||||||||||||
| 13 | products shall document this
exemption by obtaining a | |||||||||||||||||||
| 14 | certification from the purchaser containing the
seller's name | |||||||||||||||||||
| 15 | and address, the purchaser's name and address, the date of
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| 16 | purchase, the purchaser's signature, the purchaser's tobacco | |||||||||||||||||||
| 17 | products tax
license number, and a statement that the purchaser | |||||||||||||||||||
| 18 | is purchasing for resale
other than for sale to consumers or is | |||||||||||||||||||
| 19 | purchasing for delivery outside of
Illinois. | |||||||||||||||||||
| 20 | (Source: P.A. 89-21, eff. 6-6-95.)
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