Bill Text: IL SB3351 | 2009-2010 | 96th General Assembly | Introduced

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Bill Title: Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that, notwithstanding any other provision to the contrary, no tax shall be imposed under those Acts upon the privilege of using in this State (for the Use Tax Act) or persons engaged in the business of selling at retail (for the Retailers' Occupation Tax Act) certain household appliances that (i) qualify as an "Energy Star" product under the federal Energy Star Program; and (ii) are purchased from 12:01 a.m. on July 5, 2010 through 11:59 p.m. of July 6, 2010. Authorizes and encourages units of local government that impose use and occupation taxes to declare a similar tax holiday. Effective immediately.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2010-03-08 - Rule 3-9(a) / Re-referred to Assignments [SB3351 Detail]

Download: Illinois-2009-SB3351-Introduced.html

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96TH GENERAL ASSEMBLY State of Illinois 2009 and 2010 SB3351 Introduced 2/10/2010, by Sen. Linda Holmes SYNOPSIS AS INTRODUCED:
35 ILCS 105/3b new
35 ILCS 120/2-75 new
Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that, notwithstanding any other provision to the contrary, no tax shall be imposed under those Acts upon the privilege of using in this State (for the Use Tax Act) or persons engaged in the business of selling at retail (for the Retailers' Occupation Tax Act) certain household appliances that (i) qualify as an "Energy Star" product under the federal Energy Star Program; and (ii) are purchased from 12:01 a.m. on July 5, 2010 through 11:59 p.m. of July 6, 2010. Authorizes and encourages units of local government that impose use and occupation taxes to declare a similar tax holiday. Effective immediately.
LRB096 20565 HLH 36255 b
FISCAL NOTE ACT MAY APPLY
A BILL FOR
SB3351 LRB096 20565 HLH 36255 b
AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Use Tax Act is amended by adding Section 3b
as follows:
(35 ILCS 105/3b new)
Sec. 3b. Tax holiday for "Energy Star" appliances.
(a) Notwithstanding any other provision to the contrary, no
tax shall be imposed under this Act upon the privilege of using
for nonbusiness purposes in this State a clothes washer,
dehumidifier, dishwasher, refrigerator, freezer, room air
conditioner, ceiling fan, programmable thermostat, ventilating
fan, compact fluorescent bulb, or residential light fixture
purchased if the item:
(i) qualifies as an "Energy Star" product under the
Energy Star Program administered by the United States
Environmental Protection Agency; and
(ii) is purchased during the tax holiday period, which
is from 12:01 a.m. on July 5, 2010 through 11:59 p.m. of
July 6, 2010.
(b) Any discount, coupon, or other credit offered either by
the retailer or by a vendor of the retailer to reduce the final
price to the customer shall be taken into account in

SB3351 - 2 - LRB096 20565 HLH 36255 b
determining the selling price of the item for purposes of this
holiday. For purpose of this Section, a "purchase" occurs
during the tax holiday if the buyer places an order and pays
the purchase price by cash or credit during the tax holiday
period regardless of whether the delivery of the item occurs
after the tax holiday period.
(c) Each unit of local government that imposes a use tax
may, by resolution or ordinance, declare a tax holiday with
respect to its use tax for the same items, during the same
periods, and under the same conditions and is encouraged to do
so.
Section 10. The Retailers' Occupation Tax Act is amended by
adding Section 2-75 as follows:
(35 ILCS 120/2-75 new)
Sec. 2-75. Tax holiday for "Energy Star" appliances.
(a) Notwithstanding any other provision to the contrary, no
tax shall be imposed under this Act upon persons engaged in the
business of selling at retail, for nonbusiness use, a clothes
washer, dehumidifier, dishwasher, refrigerator, freezer, room
air conditioner, ceiling fan, programmable thermostat,
ventilating fan, compact fluorescent bulb, or residential
light fixture purchased if the item:
(i) qualifies as an "Energy Star" product under the
Energy Star Program administered by the United States

SB3351 - 3 - LRB096 20565 HLH 36255 b
Environmental Protection Agency; and
(ii) is purchased during the tax holiday period, which
is from 12:01 a.m. on July 5, 2010 through 11:59 p.m. of
July 6, 2010.
(b) Any discount, coupon, or other credit offered either by
the retailer or by a vendor of the retailer to reduce the final
price to the customer shall be taken into account in
determining the selling price of the item for purposes of this
holiday. For purpose of this Section, a "purchase" occurs
during the tax holiday if the buyer places an order and pays
the purchase price by cash or credit during the tax holiday
period regardless of whether the delivery of the item occurs
after the tax holiday period.
(c) Each unit of local government that imposes a retailers'
occupation tax may, by resolution or ordinance, declare a tax
holiday with respect to its retailers' occupation tax for the
same items, during the same periods, and under the same
conditions and is encouraged to do so.
Section 99. Effective date. This Act takes effect upon