Bill Text: IL SB0475 | 2017-2018 | 100th 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.

Spectrum: Partisan Bill (Democrat 3-0)

Status: (Introduced) 2017-06-28 - Added as Chief Co-Sponsor Sen. Bill Cunningham [SB0475 Detail]

Download: Illinois-2017-SB0475-Introduced.html


100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
SB0475

Introduced 1/24/2017, by Sen. John J. Cullerton

SYNOPSIS AS INTRODUCED:
35 ILCS 143/10-15

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.
LRB100 05135 HLH 15145 b

A BILL FOR

SB0475LRB100 05135 HLH 15145 b
1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 5. The Tobacco Products Tax Act of 1995 is amended
5by changing Section 10-15 as follows:
6 (35 ILCS 143/10-15)
7 Sec. 10-15. Exempt sales. Purchases of tobacco products
8other than little cigars by wholesalers who will not sell the
9the product at retail are exempt from the tax imposed by this
10Act. Purchases of tobacco products other than little cigars by
11wholesalers and retailers for delivery of the product outside
12Illinois are exempt from the tax imposed by this Act. The
13wholesaler or retailer making the exempt sale of tobacco
14products other than little cigars shall document this exemption
15by obtaining a certification from the purchaser containing the
16seller's name and address, the purchaser's name and address,
17the date of purchase, the purchaser's signature, the
18purchaser's tobacco products tax license number, if
19applicable, and a statement that the purchaser is purchasing
20for resale other than for sale to consumers or is purchasing
21for delivery outside of Illinois.
22(Source: P.A. 98-273, eff. 8-9-13.)
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