Bill Text: IL SB1638 | 2011-2012 | 97th General Assembly | Introduced

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Bill Title: Amends the Retailers' Occupation Tax Act. Provides that certain sales of building materials used for telecommunications towers are exempt from taxation under the Act. Provides that the exemption is not subject to the Act's automatic sunset provision. Effective immediately.

Sponsorship: Partisan Bill (Republican 1)

Status: (Failed) 2013-01-08 - Session Sine Die [SB1638 Detail]

Download: Illinois-2011-SB1638-Introduced.html

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97TH GENERAL ASSEMBLY State of Illinois 2011 and 2012 SB1638 Introduced 2/9/2011, by Sen. Tim Bivins SYNOPSIS AS INTRODUCED:
35 ILCS 120/1r new
Amends the Retailers' Occupation Tax Act. Provides that certain sales of building materials used for telecommunications towers are exempt from taxation under the Act. Provides that the exemption is not subject to the Act's automatic sunset provision. Effective immediately.
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FISCAL NOTE ACT MAY APPLY
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
adding Section 1r as follows:
(35 ILCS 120/1r new)
Sec. 1r. Building materials exemption; rural
telecommunication towers.
(a) Each retailer that makes a qualified sale of building
materials to be incorporated into a telecommunication tower
used to provide (i) cellular, (ii) enhanced specialized mobile
radio, or (iii) personal communication services in a county
with a population of less than 250,000 may deduct receipts from
those sales when calculating the tax imposed by this Act.
(b) As used in this Section, "qualified sale" means a sale
of building materials that will be incorporated into a
telecommunication tower as described in subsection (a) of this
Section, for which a Certificate of Eligibility for Sales Tax
Exemption has been issued by the corporate authorities of the
county or municipality in which the telecommunication tower is
to be located. "Building materials" shall include, but not be
limited to, all tangible personal property used in the
construction of a telecommunication tower, including antennas,

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cables, and all adjacent accessory equipment and structures.
(c) To document the exemption allowed under this Section,
the retailer must obtain from the purchaser a copy of the
Certificate of Eligibility for Sales Tax Exemption issued by
the corporate authorities of the county or municipality in
which the telecommunication tower is located. The Certificate
of Eligibility for Sales Tax Exemption must contain all of the
following:
(1) a statement that the telecommunication tower
identified in the certificate meets all the requirements of
the jurisdiction in which the tower is located;
(2) the location or address of the building project;
(3) a statement that the county in which the
telecommunication tower is located has a population of less
than 250,000 according to the most recent federal census;
and
(4) the signature of the chief executive officer of the
county or municipality in which the telecommunication
tower is located.
In addition, the purchaser must provide to the retailer
written certification that the building materials will be
incorporated into the telecommunication tower identified in
the Certificate of Eligibility and contain the purchaser's
signature and date of purchase.
The provisions of this Section are exempt from Section
2-70.

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Section 99. Effective date. This Act takes effect upon
becoming law.