Sen. James F. Clayborne, Jr.

Filed: 1/4/2011

 

 


 

 


 
09600HB0476sam002LRB096 04530 HLH 44675 a

1
AMENDMENT TO HOUSE BILL 476

2    AMENDMENT NO. ______. Amend House Bill 476, AS AMENDED, by
3inserting Sections 5 and 10 in their proper numeric sequence as
4follows:
 
5    "Section 5. The Use Tax Act is amended by adding Section
63-3 as follows:
 
7    (35 ILCS 105/3-3 new)
8    Sec. 3-3. Mobile home sales. Beginning January 1, 2011, the
9tax imposed under this Act on new mobile homes or new
10manufactured homes to be located outside of a mobile home park
11shall be calculated against 40% of the selling price of the
12home and against 100% of the selling price of any other
13building materials used in the installation and set up of the
14home. This provision does not change the current calculation of
15the use tax for new mobile homes or manufactured homes to be
16located inside of a mobile home park. There shall be no use tax

 

 

09600HB0476sam002- 2 -LRB096 04530 HLH 44675 a

1on the resale of mobile homes or manufactured homes located
2outside or inside mobile home parks.
 
3    Section 10. The Retailers' Occupation Tax Act is amended by
4adding Section 5m as follows:
 
5    (35 ILCS 120/5m new)
6    Sec. 5m. Mobile home sales. Beginning January 1, 2011, the
7tax imposed under this Act on new mobile homes or new
8manufactured homes to be located outside of a mobile home park
9shall be calculated against 40% of the selling price of the
10home and against 100% of the selling price of any other
11building materials used in the installation and set up of the
12home. This provision does not change the current calculation of
13the retailers' occupation tax for new mobile homes or
14manufactured homes to be located inside of a mobile home park.
15There shall be no retailers' occupation tax on the resale of
16mobile homes or manufactured homes located outside or inside
17mobile home parks.".