Illinois General Assembly - Bill Status for SB3141
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 Bill Status of SB3141  100th General Assembly


Short Description:  USE/OCC/CIG TX-BOOKS & RECORDS

Senate Sponsors
Sen. Karen McConnaughay and Jil Tracy

House Sponsors
(Rep. Michael J. Zalewski )

Last Action
DateChamber Action
  8/17/2018SenatePublic Act . . . . . . . . . 100-0940

Statutes Amended In Order of Appearance
35 ILCS 105/11from Ch. 120, par. 439.11
35 ILCS 110/11from Ch. 120, par. 439.41
35 ILCS 115/11from Ch. 120, par. 439.111
35 ILCS 120/7from Ch. 120, par. 446
35 ILCS 130/12from Ch. 120, par. 453.12
35 ILCS 130/13from Ch. 120, par. 453.13
35 ILCS 130/13a new
35 ILCS 130/14from Ch. 120, par. 453.14
35 ILCS 130/15from Ch. 120, par. 453.15
35 ILCS 130/15a new
35 ILCS 130/18bfrom Ch. 120, par. 453.18b
35 ILCS 130/18c
35 ILCS 130/18d new
35 ILCS 135/8a new
35 ILCS 135/12from Ch. 120, par. 453.42
35 ILCS 135/22from Ch. 120, par. 453.52
35 ILCS 135/23from Ch. 120, par. 453.53
35 ILCS 135/23a new
35 ILCS 135/25afrom Ch. 120, par. 453.55a
35 ILCS 135/25b
35 ILCS 135/25c new
35 ILCS 143/10-25
35 ILCS 143/10-35
35 ILCS 143/10-35a new
35 ILCS 143/10-37
35 ILCS 143/10-38 new
35 ILCS 143/10-40
35 ILCS 143/10-50
35 ILCS 143/10-36 rep.


Synopsis As Introduced
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers' Occupation Tax Act, the Cigarette Tax Act, and the Cigarette Use Tax Act. Provides that a taxpayer is prohibited from introducing into evidence in a proceeding before the Department of Revenue, Tax Tribunal, or court any books or records that the taxpayer failed to produce to the Department for examination, unless the books and records are received by the Department no less than 5 business days prior to seeking introduction of the books and records in the proceeding. Sets forth penalties for failure to keep or produce certain books and records. Requires distributors and secondary distributors who purchase cigarettes for shipment into Illinois from a point outside this State to make the invoices available for inspection upon demand by a duly authorized employee of the Department. Provides that the Department may assess taxes, penalties, and interest on original packages of cigarettes that do not contain property tax stamps. Provides that, if a person fails to produce records for inspection by the Department upon request, a prima facie presumption shall arise that the person has failed to keep the records so required. Provides that the sale of individual or loose cigarettes is prohibited. Amends the Tobacco Products Tax Act of 1995 to make changes concerning penalties for failure to keep and produce books and records. Effective immediately.

Senate Floor Amendment No. 1
Replaces everything after the enacting clause. Reinserts the provisions of the introduced bill with the following changes: (1) removes provisions providing that the taxpayer may not introduce books and records into evidence unless the books and records are received by the Department of Revenue no less than 5 business days prior to seeking introduction of the books or records; and (2) in provisions concerning penalties for failure to produce books or records, removes specific language concerning officers or directors of corporations, partners or members of partnerships, and managers or members of limited liability companies; and (3) makes other technical corrections. Effective immediately.

House Committee Amendment No. 1
Replaces everything after the enacting clause. Reinserts the provisions of the engrossed bill, but provides that penalties imposed for failure to keep books and records shall not apply if the taxpayer shows that he or she acted with ordinary business care and prudence. Adds provisions concerning rulemaking. Effective immediately.

Actions 
DateChamber Action
  2/15/2018SenateFiled with Secretary by Sen. Karen McConnaughay
  2/15/2018SenateFirst Reading
  2/15/2018SenateReferred to Assignments
  2/27/2018SenateAssigned to Revenue
  4/12/2018SenateDo Pass Revenue; 009-000-000
  4/12/2018SenatePlaced on Calendar Order of 2nd Reading April 17, 2018
  4/18/2018SenateSecond Reading
  4/18/2018SenatePlaced on Calendar Order of 3rd Reading April 19, 2018
  4/20/2018SenateSenate Floor Amendment No. 1 Filed with Secretary by Sen. Karen McConnaughay
  4/20/2018SenateSenate Floor Amendment No. 1 Referred to Assignments
  4/23/2018SenateSenate Floor Amendment No. 1 Assignments Refers to Revenue
  4/25/2018SenateSenate Floor Amendment No. 1 Recommend Do Adopt Revenue; 005-000-000
  4/27/2018SenateRule 2-10 Third Reading Deadline Established As May 3, 2018
  5/3/2018SenateRule 3-9(a) / Re-referred to Assignments
  5/8/2018SenateRule 2-10 Third Reading Deadline Established As May 11, 2018
  5/8/2018SenateApproved for Consideration Assignments
  5/8/2018SenateAdded as Co-Sponsor Sen. Jil Tracy
  5/8/2018SenatePlaced on Calendar Order of 3rd Reading May 9, 2018
  5/9/2018SenateRecalled to Second Reading
  5/9/2018SenateSenate Floor Amendment No. 1 Adopted; McConnaughay
  5/9/2018SenatePlaced on Calendar Order of 3rd Reading
  5/9/2018SenateThird Reading - Passed; 053-000-000
  5/9/2018HouseArrived in House
  5/9/2018HouseChief House Sponsor Rep. Michael J. Zalewski
  5/10/2018HouseFirst Reading
  5/10/2018HouseReferred to Rules Committee
  5/14/2018HouseAssigned to Revenue & Finance Committee
  5/22/2018HouseHouse Committee Amendment No. 1 Filed with Clerk by Rep. Michael J. Zalewski
  5/22/2018HouseHouse Committee Amendment No. 1 Referred to Rules Committee
  5/23/2018HouseHouse Committee Amendment No. 1 Rules Refers to Revenue & Finance Committee
  5/24/2018HouseHouse Committee Amendment No. 1 Adopted in Revenue & Finance Committee; by Voice Vote
  5/24/2018HouseDo Pass as Amended / Short Debate Revenue & Finance Committee; 008-000-000
  5/24/2018HousePlaced on Calendar 2nd Reading - Short Debate
  5/24/2018HouseSecond Reading - Short Debate
  5/24/2018HouseHeld on Calendar Order of Second Reading - Short Debate
  5/25/2018HouseFinal Action Deadline Extended-9(b) May 31, 2018
  5/30/2018HousePlaced on Calendar Order of 3rd Reading - Short Debate
  5/30/2018HouseThird Reading - Short Debate - Passed 078-035-001
  5/30/2018SenateSecretary's Desk - Concurrence House Amendment(s) 1
  5/30/2018SenatePlaced on Calendar Order of Concurrence House Amendment(s) 1 - May 30, 2018
  5/30/2018SenateHouse Committee Amendment No. 1 Motion to Concur Filed with Secretary Sen. Karen McConnaughay
  5/30/2018SenateHouse Committee Amendment No. 1 Motion to Concur Referred to Assignments
  5/31/2018SenateHouse Committee Amendment No. 1 Motion to Concur Assignments Referred to State Government
  5/31/2018SenateHouse Committee Amendment No. 1 Motion To Concur Recommended Do Adopt State Government; 007-000-000
  5/31/2018SenateHouse Committee Amendment No. 1 Senate Concurs 052-000-000
  5/31/2018SenateSenate Concurs
  5/31/2018SenatePassed Both Houses
  6/29/2018SenateSent to the Governor
  8/17/2018SenateGovernor Approved
  8/17/2018SenateEffective Date August 17, 2018
  8/17/2018SenatePublic Act . . . . . . . . . 100-0940

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