SB0736 94TH GENERAL ASSEMBLY

LRB094 08583 BDD 38790 b

94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006
SB0736

Introduced 2/18/2005, by Sen. Don Harmon - Emil Jones, Jr.

SYNOPSIS AS INTRODUCED:

35 ILCS 143/10-15

Amends the Tobacco Products Tax Act of 1995. Makes a technical change in a Section concerning sales of tobacco products that are exempt from the tax imposed by the Act.

A BILL FOR

AN ACT concerning revenue.

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

Section 5. The Tobacco Products Tax Act of 1995 is amended by changing Section 10-15 as follows:

(35 ILCS 143/10-15)

Sec. 10-15. Exempt sales. Purchases of tobacco products by wholesalers who will not sell the the product at retail are exempt from the tax imposed by this Act. Purchases of tobacco products by wholesalers and retailers for delivery of the product outside Illinois are exempt from the tax imposed by this Act. The wholesaler making the exempt sale of tobacco products shall document this exemption by obtaining a certification from the purchaser containing the seller's name and address, the purchaser's name and address, the date of purchase, the purchaser's signature, the purchaser's tobacco products tax license number, and a statement that the purchaser is purchasing for resale other than for sale to consumers or is purchasing for delivery outside of Illinois.

(Source: P.A. 89-21, eff. 6-6-95.)