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 Bill Status of SB3141  100th General Assembly

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

Senate Sponsors
Sen. Karen McConnaughay

Last Action
DateChamber Action
  4/18/2018SenatePlaced on Calendar Order of 3rd Reading April 19, 2018

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.

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

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