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 Bill Status of SB1871  100th General Assembly


Short Description:  USE/OCC TX-ROLLING STOCK

Senate Sponsors
Sen. Pat McGuire - Chuck Weaver and Chris Nybo

Last Action
DateChamber Action
  4/6/2017SenatePlaced on Calendar Order of 2nd Reading April 25, 2017

Statutes Amended In Order of Appearance
35 ILCS 105/3-61
35 ILCS 110/3-51
35 ILCS 115/2d
35 ILCS 120/2-51


Synopsis As Introduced
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that the term "use as rolling stock moving in interstate commerce" means that a person claiming the exemption must: (1) use the vehicles or trailers to transport persons or property for hire; (2) hold, at the time of purchase, an appropriate credential that authorizes a motor carrier to engage in interstate commerce for-hire; and (3) if the person claiming the exemption is a subsidiary of another company, maintain separate books and records, including separate charts of accounts, and assure that all transactions between the transportation company and the parent are commercially reasonable arms-length transactions. Retains the current definition for aircraft and watercraft. Effective immediately.

Senate Committee Amendment No. 1
Adds provisions to the introduced bill providing that the changes made by the amendatory Act apply to motor vehicles, trailers, semitrailers, and pole trailers.

Senate Committee Amendment No. 2
Makes technical corrections.

Actions 
DateChamber Action
  2/9/2017SenateFiled with Secretary by Sen. Pat McGuire
  2/9/2017SenateFirst Reading
  2/9/2017SenateReferred to Assignments
  2/17/2017SenateAdded as Chief Co-Sponsor Sen. Chuck Weaver
  2/28/2017SenateAssigned to Revenue
  3/1/2017SenateSenate Committee Amendment No. 1 Filed with Secretary by Sen. Pat McGuire
  3/1/2017SenateSenate Committee Amendment No. 1 Referred to Assignments
  3/2/2017SenateAdded as Co-Sponsor Sen. Chris Nybo
  3/7/2017SenateSenate Committee Amendment No. 1 Assignments Refers to Revenue
  3/9/2017SenatePostponed - Revenue
  3/9/2017SenateSenate Committee Amendment No. 1 Postponed - Revenue
  3/15/2017SenateSenate Committee Amendment No. 2 Filed with Secretary by Sen. Pat McGuire
  3/15/2017SenateSenate Committee Amendment No. 2 Referred to Assignments
  3/16/2017SenatePostponed - Revenue
  3/16/2017SenateSenate Committee Amendment No. 1 Postponed - Revenue
  3/17/2017SenateRule 2-10 Committee Deadline Established As April 7, 2017
  3/22/2017SenateSenate Committee Amendment No. 2 Assignments Refers to Revenue
  4/5/2017SenateSenate Committee Amendment No. 1 Adopted
  4/5/2017SenateSenate Committee Amendment No. 2 Adopted
  4/6/2017SenateDo Pass as Amended Revenue; 005-000-000
  4/6/2017SenatePlaced on Calendar Order of 2nd Reading April 25, 2017

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