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91_HB2872
LRB9106965PTpk
1 AN ACT concerning a tax moratorium.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Use Tax Act is amended by adding Section
5 3b as follows:
6 (35 ILCS 105/3b new)
7 Sec. 3b. Retail clothing tax moratorium.
8 (a) Notwithstanding any other provision to the contrary,
9 no tax shall be imposed under this Act upon the privilege of
10 using in this State individual items of clothing having a
11 taxable value of $50 or less purchased at retail from a
12 retailer in Illinois from 12:01 a.m. of July 30 through
13 midnight of August 8. In addition, any unit of local
14 government that imposes a use tax may choose not to impose
15 the tax on the use in this State of individual items of
16 clothing having a taxable value of $50 or less purchased at
17 retail from a retailer in Illinois from 12:01 a.m. of July 30
18 through midnight of August 8. The Department of Revenue may
19 adopt rules to carry out the provisions of this Section.
20 (b) For the purposes of this Section, "clothing" means
21 any article of wearing apparel, including footwear, intended
22 to be worn on or about the human body. "Clothing" does not
23 include watches, watchbands, jewelry, handbags,
24 handkerchiefs, umbrellas, scarves, ties, headbands, or
25 beltbuckles.
26 (c) This Section does not apply to sales within a hotel
27 as defined in Section 2 of the Hotel Operators' Occupation
28 Tax Act or within a place of public entertainment or
29 amusement where tickets of admission are sold.
30 (d) This Section is exempt from the provisions of
31 Section 3-90.
-2- LRB9106965PTpk
1 Section 10. The Retailers' Occupation Tax Act is amended
2 by adding Section 3a as follows:
3 (35 ILCS 120/3a new)
4 Sec. 3a. Retail clothing tax moratorium.
5 (a) Notwithstanding any other provision to the contrary,
6 with respect to individual items of clothing having a taxable
7 value of $50 or less sold from 12:01 a.m. of July 30 through
8 midnight of August 8, no tax shall be imposed under this Act
9 on persons engaged in the business of selling the clothing at
10 retail. In addition, any unit of local government that
11 imposes a retailers' occupation tax may choose not to impose
12 that tax with respect to individual items of clothing having
13 a taxable value of $50 or less sold from 12:01 a.m. of July
14 30 through midnight of August 8. The Department of Revenue
15 may adopt rules to carry out the provisions of this Section.
16 (b) For the purposes of this Section, "clothing" means
17 any article of wearing apparel, including footwear, intended
18 to be worn on or about the human body. "Clothing" does not
19 include watches, watchbands, jewelry, handbags,
20 handkerchiefs, umbrellas, scarves, ties, headbands, or
21 beltbuckles.
22 (c) This Section does not apply to sales within a hotel
23 as defined in Section 2 of the Hotel Operators' Occupation
24 Tax Act or within a place of public entertainment or
25 amusement where tickets of admission are sold.
26 (d) This Section is exempt from the provisions of Section
27 2-70.
28 Section 99. Effective date. This Act takes effect upon
29 becoming law.