103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
SB1963

 

Introduced 2/9/2023, by Sen. Ann Gillespie

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 105/12  from Ch. 120, par. 439.12
35 ILCS 110/12  from Ch. 120, par. 439.42
35 ILCS 115/12  from Ch. 120, par. 439.112

    Amends the Use Tax Act, the Service Use Tax Act, and the Service Occupation Tax Act to update a cross reference. Effective immediately.


LRB103 25648 HLH 51997 b

 

 

A BILL FOR

 

SB1963LRB103 25648 HLH 51997 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Use Tax Act is amended by changing Section
512 as follows:
 
6    (35 ILCS 105/12)  (from Ch. 120, par. 439.12)
7    Sec. 12. Applicability of Retailers' Occupation Tax Act
8and Uniform Penalty and Interest Act. All of the provisions of
9Sections 1d, 1e, 1f, 1i, 1j, 1j.1, 1k, 1m, 1n, 1o, 2-6, 2-12,
102-54, 2a, 2b, 2c, 3, 4 (except that the time limitation
11provisions shall run from the date when the tax is due rather
12than from the date when gross receipts are received), 5
13(except that the time limitation provisions on the issuance of
14notices of tax liability shall run from the date when the tax
15is due rather than from the date when gross receipts are
16received and except that in the case of a failure to file a
17return required by this Act, no notice of tax liability shall
18be issued on and after each July 1 and January 1 covering tax
19due with that return during any month or period more than 6
20years before that July 1 or January 1, respectively), 5a, 5b,
215c, 5d, 5e, 5f, 5g, 5h, 5j, 5k, 5l, 5m, 5n, 7, 8, 9, 10, 11 and
2212 of the Retailers' Occupation Tax Act and Section 3-7 of the
23Uniform Penalty and Interest Act, which are not inconsistent

 

 

SB1963- 2 -LRB103 25648 HLH 51997 b

1with this Act, shall apply, as far as practicable, to the
2subject matter of this Act to the same extent as if such
3provisions were included herein.
4(Source: P.A. 102-700, eff. 4-19-22.)
 
5    Section 10. The Service Use Tax Act is amended by changing
6Section 12 as follows:
 
7    (35 ILCS 110/12)  (from Ch. 120, par. 439.42)
8    Sec. 12. Applicability of Retailers' Occupation Tax Act
9and Uniform Penalty and Interest Act. All of the provisions of
10Sections 1d, 1e, 1f, 1i, 1j, 1j.1, 1k, 1m, 1n, 1o, 2-6, 2-12,
112-54, 2a, 2b, 2c, 3 (except as to the disposition by the
12Department of the money collected under this Act), 4 (except
13that the time limitation provisions shall run from the date
14when gross receipts are received), 5 (except that the time
15limitation provisions on the issuance of notices of tax
16liability shall run from the date when the tax is due rather
17than from the date when gross receipts are received and except
18that in the case of a failure to file a return required by this
19Act, no notice of tax liability shall be issued on and after
20July 1 and January 1 covering tax due with that return during
21any month or period more than 6 years before that July 1 or
22January 1, respectively), 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5j, 5k,
235l, 5m, 5n, 6d, 7, 8, 9, 10, 11 and 12 of the Retailers'
24Occupation Tax Act which are not inconsistent with this Act,

 

 

SB1963- 3 -LRB103 25648 HLH 51997 b

1and Section 3-7 of the Uniform Penalty and Interest Act, shall
2apply, as far as practicable, to the subject matter of this Act
3to the same extent as if such provisions were included herein.
4(Source: P.A. 102-700, eff. 4-19-22.)
 
5    Section 15. The Service Occupation Tax Act is amended by
6changing Section 12 as follows:
 
7    (35 ILCS 115/12)  (from Ch. 120, par. 439.112)
8    Sec. 12. All of the provisions of Sections 1d, 1e, 1f, 1i,
91j, 1j.1, 1k, 1m, 1n, 1o, 2-6, 2-12, 2-54, 2a, 2b, 2c, 3
10(except as to the disposition by the Department of the tax
11collected under this Act), 4 (except that the time limitation
12provisions shall run from the date when the tax is due rather
13than from the date when gross receipts are received), 5
14(except that the time limitation provisions on the issuance of
15notices of tax liability shall run from the date when the tax
16is due rather than from the date when gross receipts are
17received), 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5j, 5k, 5l, 5m, 5n, 6d,
187, 8, 9, 10, 11 and 12 of the "Retailers' Occupation Tax Act"
19which are not inconsistent with this Act, and Section 3-7 of
20the Uniform Penalty and Interest Act shall apply, as far as
21practicable, to the subject matter of this Act to the same
22extent as if such provisions were included herein.
23(Source: P.A. 102-700, eff. 4-19-22.)
 
24    Section 99. Effective date. This Act takes effect upon

 

 

SB1963- 4 -LRB103 25648 HLH 51997 b

1becoming law.