Bill Text: IL SB3164 | 2009-2010 | 96th General Assembly | Introduced
Bill Title: Amends the Use Tax Act. Makes a technical change in a Section concerning graphic arts production.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2010-02-09 - Referred to Assignments [SB3164 Detail]
Download: Illinois-2009-SB3164-Introduced.html
|
||||||||||||||||||||
|
||||||||||||||||||||
| ||||||||||||||||||||
| ||||||||||||||||||||
| ||||||||||||||||||||
1 | AN ACT concerning revenue.
| |||||||||||||||||||
2 | Be it enacted by the People of the State of Illinois,
| |||||||||||||||||||
3 | represented in the General Assembly:
| |||||||||||||||||||
4 | Section 5. The Use Tax Act is amended by changing Section | |||||||||||||||||||
5 | 3-30 as follows:
| |||||||||||||||||||
6 | (35 ILCS 105/3-30) (from Ch. 120, par. 439.3-30)
| |||||||||||||||||||
7 | Sec. 3-30. Graphic arts production. For the purposes of | |||||||||||||||||||
8 | this Act, "graphic
arts production" means the the production of | |||||||||||||||||||
9 | tangible personal property for wholesale or retail sale or | |||||||||||||||||||
10 | lease by means of printing, including ink jet printing,
by one | |||||||||||||||||||
11 | or more of the processes
described in Groups 323110 through | |||||||||||||||||||
12 | 323122 of Subsector 323, Groups 511110
through 511199 of | |||||||||||||||||||
13 | Subsector 511, and Group 512230 of Subsector 512 of the North
| |||||||||||||||||||
14 | American Industry Classification System published by the U.S. | |||||||||||||||||||
15 | Office of
Management and Budget, 1997 edition. Graphic arts | |||||||||||||||||||
16 | production does not include
(i) the transfer of images onto | |||||||||||||||||||
17 | paper or other tangible personal property by
means of | |||||||||||||||||||
18 | photocopying or (ii) final printed products in electronic
or | |||||||||||||||||||
19 | audio form, including the production of software or | |||||||||||||||||||
20 | audio-books. For purposes of this Section, persons engaged | |||||||||||||||||||
21 | primarily in the business of printing or publishing newspapers | |||||||||||||||||||
22 | or magazines that qualify as newsprint and ink, by one or more | |||||||||||||||||||
23 | of the processes described in Groups 511110 through 511199 of |
| |||||||
| |||||||
1 | subsector 511 of the North American Industry Classification | ||||||
2 | System published by the U.S. Office of Management and Budget, | ||||||
3 | 1997 edition, are deemed to be engaged in graphic arts | ||||||
4 | production.
| ||||||
5 | (Source: P.A. 96-116, eff. 7-31-09.)
|