Bill Text: IL SB0514 | 2015-2016 | 99th General Assembly | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
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: Slight Partisan Bill (Democrat 2-1)
Status: (Enrolled - Dead) 2016-12-29 - Sent to the Governor [SB0514 Detail]
Download: Illinois-2015-SB0514-Introduced.html
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: Slight Partisan Bill (Democrat 2-1)
Status: (Enrolled - Dead) 2016-12-29 - Sent to the Governor [SB0514 Detail]
Download: Illinois-2015-SB0514-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 | |||||||||||||||||||
8 | other than little cigars by wholesalers
who will not sell the
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9 | the product at retail are exempt from the tax imposed by this
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10 | Act. Purchases of tobacco products other than little cigars by | |||||||||||||||||||
11 | wholesalers and retailers for delivery
of the product outside | |||||||||||||||||||
12 | Illinois are exempt from the tax imposed by this Act.
The | |||||||||||||||||||
13 | wholesaler or retailer making the exempt sale of tobacco | |||||||||||||||||||
14 | products other than little cigars shall document this
exemption | |||||||||||||||||||
15 | by obtaining a certification from the purchaser containing the
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16 | seller's name and address, the purchaser's name and address, | |||||||||||||||||||
17 | the date of
purchase, the purchaser's signature, the | |||||||||||||||||||
18 | purchaser's tobacco products tax
license number, if | |||||||||||||||||||
19 | applicable, and a statement that the purchaser is purchasing | |||||||||||||||||||
20 | for resale
other than for sale to consumers or is purchasing | |||||||||||||||||||
21 | for delivery outside of
Illinois. | |||||||||||||||||||
22 | (Source: P.A. 98-273, eff. 8-9-13.)
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