Illinois General Assembly - Bill Status for HB0851
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 Bill Status of HB0851  93rd General Assembly


Short Description:  SIMPLIFIED SALES TAX-TECH

House Sponsors
Rep. Michael J. Madigan - Barbara Flynn Currie - Robert S. Molaro

Senate Sponsors
(Sen. Donne E. Trotter)

Last Action
DateChamber Action
  1/11/2005HouseSession Sine Die

Statutes Amended In Order of Appearance
35 ILCS 171/3


Synopsis As Introduced
Amends the Simplified Sales and Use Tax Administration Act. Makes a technical change in a Section concerning legislative findings.

Senate Floor Amendment No. 2
Deletes reference to:
35 ILCS 171/3
Adds reference to:
New Act
35 ILCS 120/1cfrom Ch. 120, par. 440c
625 ILCS 45/3A-5from Ch. 95 1/2, par. 313A-5

Deletes everything. Creates the Watercraft Use Tax Law to impose a tax of 6.25% of the purchase price on the privilege of using, in the State of Illinois, any watercraft acquired by gift, transfer, or purchase after June 30, 2004. Exempts certain watercraft from the tax imposed. Requires the purchaser, transferee, or donee of a watercraft subject to the tax to file a return with the Department of Revenue. Provides that a person who wilfully files a false or incomplete return is guilty of a Class A misdemeanor. Establishes procedures for determination of the purchase price. Requires the Department to pay 20% of the money collected into the Local Government Distributive Fund and 80% into the General Revenue Fund. Gives the Department of Revenue various powers and duties to administer and enforce the Watercraft Use Tax Law and authorizes the Department of Revenue to adopt rules reasonable and necessary to implement the provisions of the Law. Amends the Retailers' Occupation Tax Act. Provides that a person who engages in the business of leasing or renting watercraft to others and who, in connection with that business, sells any used watercraft to a purchaser for his use and not for the purpose of resale is a retailer engaged in the business of selling tangible personal property at retail under the Retailers' Occupation Tax Act to the extent of the value of the watercraft sold. Amends the Boat Registration and Safety Act. Provides that the Department of Natural Resources must be satisfied that no tax imposed under the Watercraft Use Tax Law is owed before issuing a certificate of title for a watercraft. Effective July 1, 2004.

Actions 
DateChamber Action
  1/31/2003HouseFiled with the Clerk by Rep. Michael J. Madigan
  1/31/2003HouseChief Co-Sponsor Rep. Barbara Flynn Currie
  1/31/2003HouseChief Co-Sponsor Rep. Robert S. Molaro
  1/31/2003HouseFirst Reading
  1/31/2003HouseReferred to Rules Committee
  2/4/2003HouseAssigned to Executive Committee
  3/12/2003HouseDo Pass / Short Debate Executive Committee; 010-000-000
  3/12/2003HousePlaced on Calendar 2nd Reading - Short Debate **
  3/31/2003HouseSecond Reading - Short Debate
  3/31/2003HouseHeld on Calendar Order of Second Reading - Short Debate **
  4/2/2003HousePlaced on Calendar Order of 3rd Reading - Short Debate **
  4/3/2003HouseThird Reading - Short Debate - Passed 069-044-004
  4/8/2003SenateArrive in Senate
  4/8/2003SenatePlaced on Calendar Order of First Reading April 9, 2003
  4/8/2003SenateChief Senate Sponsor Sen. Emil Jones, Jr.
  4/8/2003SenateFirst Reading
  4/8/2003SenateReferred to Rules
  4/16/2003SenateAssigned to Executive
  5/1/2003SenateDo Pass Executive; 007-004-000
  5/1/2003SenatePlaced on Calendar Order of 2nd Reading May 6, 2003
  5/6/2003SenateSecond Reading
  5/6/2003SenatePlaced on Calendar Order of 3rd Reading May 7, 2003
  5/16/2003SenateThird Reading Deadline Extended - Rule 2-10, to December 31, 2003.
  7/1/2003SenatePursuant to Senate Rule 3-9(b) / Referred to Rules
  5/13/2004SenateThird Reading Deadline Extended - Rule 2-10, extended to January 11, 2005.
  5/17/2004SenateApproved for Consideration Rules
  5/17/2004SenatePlaced on Calendar Order of 3rd Reading May 18, 2004
  5/18/2004SenateAlternate Chief Sponsor Changed to Sen. Donne E. Trotter
  5/18/2004SenateSenate Floor Amendment No. 1 Filed with Secretary by Sen. Donne E. Trotter
  5/18/2004SenateSenate Floor Amendment No. 1 Referred to Rules
  5/18/2004SenateSenate Floor Amendment No. 1 Rules Refers to Revenue
  5/18/2004SenateSenate Floor Amendment No. 1 Held in Revenue
  5/19/2004SenateSenate Floor Amendment No. 1 Re-referred to Executive
  5/19/2004SenateSenate Floor Amendment No. 2 Filed with Secretary by Sen. Debbie DeFrancesco Halvorson
  5/19/2004SenateSenate Floor Amendment No. 2 Referred to Rules
  5/19/2004SenateSenate Floor Amendment No. 1 Be Adopted Executive; 007-006-000
  5/20/2004SenateSenate Floor Amendment No. 2 Rules Refers to Executive
  5/25/2004SenateSenate Floor Amendment No. 2 Be Adopted Executive; 011-000-000
  5/26/2004SenateRecalled to Second Reading
  5/26/2004SenateSenate Floor Amendment No. 1 Motion to Table Amendment - Prevailed Trotter
  5/26/2004SenateSenate Floor Amendment No. 1 Tabled
  5/26/2004SenateSenate Floor Amendment No. 2 Adopted; Halvorson
  5/26/2004SenatePlaced on Calendar Order of 3rd Reading May 27, 2004
  8/24/2004SenatePursuant to Senate Rule 3-9(b) / Referred to Rules
  1/11/2005HouseSession Sine Die

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