093_SB0786

 
                                     LRB093 02892 SJM 02908 b

 1        AN ACT in relation to taxes.

 2        Be  it  enacted  by  the People of the State of Illinois,
 3    represented in the General Assembly:

 4        Section 5.  The Cigarette Tax Act is amended by  changing
 5    Section 30 as follows:

 6        (35 ILCS 130/30) (from Ch. 120, par. 453.30)
 7        Sec.  30.  Short  title.   This Act may be cited shall be
 8    known as the "Cigarette Tax Act," and may be referred  to  by
 9    that designation.
10    (Source: Laws 1945, p. 1220.)

11        Section  10.  The Home Rule Cigarette Tax Restriction Act
12    is amended by changing Section 0.01 as follows:

13        (35 ILCS 140/0.01) (from Ch. 120, par. 453.110)
14        Sec. 0.01.  Short title.  This Article may  be  cited  as
15    the Home Rule Cigarette Tax Restriction Act.
16    (Source: P.A. 86-1324.)

17        Section  15.   The  Tobacco  Products  Tax Act of 1995 is
18    amended by changing Section 10-15 as follows:

19        (35 ILCS 143/10-15)
20        Sec.  10-15.  Exempt  sales.   A  purchase  Purchases  of
21    tobacco products by a wholesaler  wholesalers  who  will  not
22    sell the product at retail is are exempt from the tax imposed
23    by  this  Act.  A purchase Purchases of tobacco products by a
24    wholesaler  or  a  retailer  wholesalers  and  retailers  for
25    delivery of the product outside Illinois is are  exempt  from
26    the tax imposed by this Act. The wholesaler making the exempt
27    sale  of  tobacco  products  shall document this exemption by
 
                            -2-      LRB093 02892 SJM 02908 b
 1    obtaining a certification from the purchaser  containing  the
 2    seller's  name and address, the purchaser's name and address,
 3    the   date   of  purchase,  the  purchaser's  signature,  the
 4    purchaser's  tobacco  products  tax  license  number,  and  a
 5    statement that the purchaser is purchasing for  resale  other
 6    than  for  sale  to  consumers  or is purchasing for delivery
 7    outside of Illinois.
 8    (Source: P.A. 89-21, eff. 6-6-95.)