99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016
HB4016

 

Introduced , by Rep. Frank J. Mautino

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 105/3-75  from Ch. 120, par. 439.3-75
35 ILCS 120/2-55  from Ch. 120, par. 441-55

    Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that a serviceman is not liable for any tax imposed by these Acts when the tangible personal property is exempt from taxation under these Acts, and the repair made by the serviceman is a goodwill repair. Effective immediately.


LRB099 06948 SXM 27030 b

FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB4016LRB099 06948 SXM 27030 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
53-75 as follows:
 
6    (35 ILCS 105/3-75)  (from Ch. 120, par. 439.3-75)
7    Sec. 3-75. Serviceman transfer. Tangible personal property
8purchased by a serviceman, as defined in Section 2 of the
9Service Occupation Tax Act, is subject to the tax imposed by
10this Act when purchased for transfer by the serviceman
11incidental to completion of a maintenance agreement. However, a
12serviceman is not liable for any tax imposed by this Act when
13the tangible personal property is exempt from taxation under
14the Use Tax Act or the Retailers' Occupation Tax Act, and the
15repair made by the serviceman is a goodwill repair.
16(Source: P.A. 91-51, eff. 6-30-99.)
 
17    Section 10. The Retailers' Occupation Tax Act is amended by
18changing Section 2-55 as follows:
 
19    (35 ILCS 120/2-55)  (from Ch. 120, par. 441-55)
20    Sec. 2-55. Serviceman transfer. Tangible personal property
21purchased by a serviceman, as defined in Section 2 of the

 

 

HB4016- 2 -LRB099 06948 SXM 27030 b

1Service Occupation Tax Act, is subject to the tax imposed by
2this Act when purchased for transfer by the serviceman
3incidental to completion of a maintenance agreement. However, a
4serviceman is not liable for any tax imposed by this Act when
5the tangible personal property is exempt from taxation under
6the Use Tax Act or the Retailers' Occupation Tax Act, and the
7repair made by the serviceman is a goodwill repair.
8(Source: P.A. 91-51, eff. 6-30-99.)
 
9    Section 99. Effective date. This Act takes effect upon
10becoming law.