Full Text of HB3945 101st General Assembly
HB3945 101ST GENERAL ASSEMBLY |
| | 101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020 HB3945 Introduced 10/29/2019, by Rep. Ryan Spain SYNOPSIS AS INTRODUCED: |
| 35 ILCS 105/2 | from Ch. 120, par. 439.2 | 35 ILCS 120/1 | from Ch. 120, par. 440 | 625 ILCS 5/3-1001 | from Ch. 95 1/2, par. 3-1001 |
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Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that the term "selling price" does not include the value of or credit given for traded-in tangible personal property (currently, beginning on January 1, 2020, with respect to motor vehicles, "selling price" does include the trade-in value). Amends the Illinois Vehicle Code. In a Section concerning the use tax on motor vehicles, makes changes concerning the amount of the tax. Provides that the tax on motorcycles, motor driven cycles, and mopeds shall be the same as for all other motor vehicles. Effective immediately.
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| | A BILL FOR |
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| 1 | | AN ACT concerning revenue.
| 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 changing Section 2 | 5 | | as follows:
| 6 | | (35 ILCS 105/2) (from Ch. 120, par. 439.2)
| 7 | | Sec. 2. Definitions. | 8 | | "Use" means the exercise by any person of any right or | 9 | | power over
tangible personal property incident to the ownership | 10 | | of that property,
except that it does not include the sale of | 11 | | such property in any form as
tangible personal property in the | 12 | | regular course of business to the extent
that such property is | 13 | | not first subjected to a use for which it was
purchased, and | 14 | | does not include the use of such property by its owner for
| 15 | | demonstration purposes: Provided that the property purchased | 16 | | is deemed to
be purchased for the purpose of resale, despite | 17 | | first being used, to the
extent to which it is resold as an | 18 | | ingredient of an intentionally produced
product or by-product | 19 | | of manufacturing. "Use" does not mean the demonstration
use or | 20 | | interim use of tangible personal property by a retailer before | 21 | | he sells
that tangible personal property. For watercraft or | 22 | | aircraft, if the period of
demonstration use or interim use by | 23 | | the retailer exceeds 18 months,
the retailer
shall pay on the |
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| 1 | | retailers' original cost price the tax imposed by this Act,
and | 2 | | no credit for that tax is permitted if the watercraft or | 3 | | aircraft is
subsequently sold by the retailer. "Use" does not | 4 | | mean the physical
incorporation of tangible personal property, | 5 | | to the extent not first subjected
to a use for which it was | 6 | | purchased, as an ingredient or constituent, into
other tangible | 7 | | personal property (a) which is sold in the regular course of
| 8 | | business or (b) which the person incorporating such ingredient | 9 | | or constituent
therein has undertaken at the time of such | 10 | | purchase to cause to be transported
in interstate commerce to | 11 | | destinations outside the State of Illinois: Provided
that the | 12 | | property purchased is deemed to be purchased for the purpose of
| 13 | | resale, despite first being used, to the extent to which it is | 14 | | resold as an
ingredient of an intentionally produced product or | 15 | | by-product of manufacturing.
| 16 | | "Watercraft" means a Class 2, Class 3, or Class 4 | 17 | | watercraft as defined in
Section 3-2 of the Boat Registration | 18 | | and Safety Act, a personal watercraft, or
any boat equipped | 19 | | with an inboard motor.
| 20 | | "Purchase at retail" means the acquisition of the ownership | 21 | | of or title
to tangible personal property through a sale at | 22 | | retail.
| 23 | | "Purchaser" means anyone who, through a sale at retail, | 24 | | acquires the
ownership of tangible personal property for a | 25 | | valuable consideration.
| 26 | | "Sale at retail" means any transfer of the ownership of or |
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| 1 | | title to
tangible personal property to a purchaser, for the | 2 | | purpose of use, and not
for the purpose of resale in any form | 3 | | as tangible personal property to the
extent not first subjected | 4 | | to a use for which it was purchased, for a
valuable | 5 | | consideration: Provided that the property purchased is deemed | 6 | | to
be purchased for the purpose of resale, despite first being | 7 | | used, to the
extent to which it is resold as an ingredient of | 8 | | an intentionally produced
product or by-product of | 9 | | manufacturing. For this purpose, slag produced as
an incident | 10 | | to manufacturing pig iron or steel and sold is considered to be
| 11 | | an intentionally produced by-product of manufacturing. "Sale | 12 | | at retail"
includes any such transfer made for resale unless | 13 | | made in compliance with
Section 2c of the Retailers' Occupation | 14 | | Tax Act, as incorporated by
reference into Section 12 of this | 15 | | Act. Transactions whereby the possession
of the property is | 16 | | transferred but the seller retains the title as security
for | 17 | | payment of the selling price are sales.
| 18 | | "Sale at retail" shall also be construed to include any | 19 | | Illinois
florist's sales transaction in which the purchase | 20 | | order is received in
Illinois by a florist and the sale is for | 21 | | use or consumption, but the
Illinois florist has a florist in | 22 | | another state deliver the property to the
purchaser or the | 23 | | purchaser's donee in such other state.
| 24 | | Nonreusable tangible personal property that is used by | 25 | | persons engaged in
the business of operating a restaurant, | 26 | | cafeteria, or drive-in is a sale for
resale when it is |
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| 1 | | transferred to customers in the ordinary course of business
as | 2 | | part of the sale of food or beverages and is used to deliver, | 3 | | package, or
consume food or beverages, regardless of where | 4 | | consumption of the food or
beverages occurs. Examples of those | 5 | | items include, but are not limited to
nonreusable, paper and | 6 | | plastic cups, plates, baskets, boxes, sleeves, buckets
or other | 7 | | containers, utensils, straws, placemats, napkins, doggie bags, | 8 | | and
wrapping or packaging
materials that are transferred to | 9 | | customers as part of the sale of food or
beverages in the | 10 | | ordinary course of business.
| 11 | | The purchase, employment and transfer of such tangible | 12 | | personal property
as newsprint and ink for the primary purpose | 13 | | of conveying news (with or
without other information) is not a | 14 | | purchase, use or sale of tangible
personal property.
| 15 | | "Selling price" means the consideration for a sale valued | 16 | | in money
whether received in money or otherwise, including | 17 | | cash, credits, property
other than as hereinafter provided, and | 18 | | services, but , prior to January 1, 2020, not including the
| 19 | | value of or credit given for traded-in tangible personal | 20 | | property where the
item that is traded-in is of like kind and | 21 | | character as that which is being
sold ; beginning January 1, | 22 | | 2020, "selling price" includes the portion of the value of or | 23 | | credit given for traded-in motor vehicles of the First Division | 24 | | as defined in Section 1-146 of the Illinois Vehicle Code of | 25 | | like kind and character as that which is being sold that | 26 | | exceeds $10,000 . "Selling price" shall be determined without |
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| 1 | | any deduction on account of the cost
of the property sold, the | 2 | | cost of materials used, labor or service cost or
any other | 3 | | expense whatsoever, but does not include interest or finance
| 4 | | charges which appear as separate items on the bill of sale or | 5 | | sales
contract nor charges that are added to prices by sellers | 6 | | on account of the
seller's tax liability under the " Retailers' | 7 | | Occupation Tax Act " , or on
account of the seller's duty to | 8 | | collect, from the purchaser, the tax that
is imposed by this | 9 | | Act, or, except as otherwise provided with respect to any | 10 | | cigarette tax imposed by a home rule unit, on account of the | 11 | | seller's tax liability under any local occupation tax | 12 | | administered by the Department, or, except as otherwise | 13 | | provided with respect to any cigarette tax imposed by a home | 14 | | rule unit on account of the seller's duty to collect, from the | 15 | | purchasers, the tax that is imposed under any local use tax | 16 | | administered by the Department. Effective December 1, 1985, | 17 | | "selling price"
shall include charges that are added to prices | 18 | | by sellers on account of the
seller's tax liability under the | 19 | | Cigarette Tax Act, on account of the seller's
duty to collect, | 20 | | from the purchaser, the tax imposed under the Cigarette Use
Tax | 21 | | Act, and on account of the seller's duty to collect, from the | 22 | | purchaser,
any cigarette tax imposed by a home rule unit.
| 23 | | Notwithstanding any law to the contrary, for any motor | 24 | | vehicle, as defined in Section 1-146 of the Vehicle Code, that | 25 | | is sold on or after January 1, 2015 for the purpose of leasing | 26 | | the vehicle for a defined period that is longer than one year |
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| 1 | | and (1) is a motor vehicle of the second division that: (A) is | 2 | | a self-contained motor vehicle designed or permanently | 3 | | converted to provide living quarters for recreational, | 4 | | camping, or travel use, with direct walk through access to the | 5 | | living quarters from the driver's seat; (B) is of the van | 6 | | configuration designed for the transportation of not less than | 7 | | 7 nor more than 16 passengers; or (C) has a gross vehicle | 8 | | weight rating of 8,000 pounds or less or (2) is a motor vehicle | 9 | | of the first division, "selling price" or "amount of sale" | 10 | | means the consideration received by the lessor pursuant to the | 11 | | lease contract, including amounts due at lease signing and all | 12 | | monthly or other regular payments charged over the term of the | 13 | | lease. Also included in the selling price is any amount | 14 | | received by the lessor from the lessee for the leased vehicle | 15 | | that is not calculated at the time the lease is executed, | 16 | | including, but not limited to, excess mileage charges and | 17 | | charges for excess wear and tear. For sales that occur in | 18 | | Illinois, with respect to any amount received by the lessor | 19 | | from the lessee for the leased vehicle that is not calculated | 20 | | at the time the lease is executed, the lessor who purchased the | 21 | | motor vehicle does not incur the tax imposed by the Use Tax Act | 22 | | on those amounts, and the retailer who makes the retail sale of | 23 | | the motor vehicle to the lessor is not required to collect the | 24 | | tax imposed by this Act or to pay the tax imposed by the | 25 | | Retailers' Occupation Tax Act on those amounts. However, the | 26 | | lessor who purchased the motor vehicle assumes the liability |
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| 1 | | for reporting and paying the tax on those amounts directly to | 2 | | the Department in the same form (Illinois Retailers' Occupation | 3 | | Tax, and local retailers' occupation taxes, if applicable) in | 4 | | which the retailer would have reported and paid such tax if the | 5 | | retailer had accounted for the tax to the Department. For | 6 | | amounts received by the lessor from the lessee that are not | 7 | | calculated at the time the lease is executed, the lessor must | 8 | | file the return and pay the tax to the Department by the due | 9 | | date otherwise required by this Act for returns other than | 10 | | transaction returns. If the retailer is entitled under this Act | 11 | | to a discount for collecting and remitting the tax imposed | 12 | | under this Act to the Department with respect to the sale of | 13 | | the motor vehicle to the lessor, then the right to the discount | 14 | | provided in this Act shall be transferred to the lessor with | 15 | | respect to the tax paid by the lessor for any amount received | 16 | | by the lessor from the lessee for the leased vehicle that is | 17 | | not calculated at the time the lease is executed; provided that | 18 | | the discount is only allowed if the return is timely filed and | 19 | | for amounts timely paid. The "selling price" of a motor vehicle | 20 | | that is sold on or after January 1, 2015 for the purpose of | 21 | | leasing for a defined period of longer than one year shall not | 22 | | be reduced by the value of or credit given for traded-in | 23 | | tangible personal property owned by the lessor, nor shall it be | 24 | | reduced by the value of or credit given for traded-in tangible | 25 | | personal property owned by the lessee, regardless of whether | 26 | | the trade-in value thereof is assigned by the lessee to the |
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| 1 | | lessor. In the case of a motor vehicle that is sold for the | 2 | | purpose of leasing for a defined period of longer than one | 3 | | year, the sale occurs at the time of the delivery of the | 4 | | vehicle, regardless of the due date of any lease payments. A | 5 | | lessor who incurs a Retailers' Occupation Tax liability on the | 6 | | sale of a motor vehicle coming off lease may not take a credit | 7 | | against that liability for the Use Tax the lessor paid upon the | 8 | | purchase of the motor vehicle (or for any tax the lessor paid | 9 | | with respect to any amount received by the lessor from the | 10 | | lessee for the leased vehicle that was not calculated at the | 11 | | time the lease was executed) if the selling price of the motor | 12 | | vehicle at the time of purchase was calculated using the | 13 | | definition of "selling price" as defined in this paragraph. | 14 | | Notwithstanding any other provision of this Act to the | 15 | | contrary, lessors shall file all returns and make all payments | 16 | | required under this paragraph to the Department by electronic | 17 | | means in the manner and form as required by the Department. | 18 | | This paragraph does not apply to leases of motor vehicles for | 19 | | which, at the time the lease is entered into, the term of the | 20 | | lease is not a defined period, including leases with a defined | 21 | | initial period with the option to continue the lease on a | 22 | | month-to-month or other basis beyond the initial defined | 23 | | period. | 24 | | The phrase "like kind and character" shall be liberally | 25 | | construed
(including but not limited to any form of motor | 26 | | vehicle for any form of
motor vehicle, or any kind of farm or |
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| 1 | | agricultural implement for any other
kind of farm or | 2 | | agricultural implement), while not including a kind of item
| 3 | | which, if sold at retail by that retailer, would be exempt from | 4 | | retailers'
occupation tax and use tax as an isolated or | 5 | | occasional sale.
| 6 | | "Department" means the Department of Revenue.
| 7 | | "Person" means any natural individual, firm, partnership, | 8 | | association,
joint stock company, joint adventure, public or | 9 | | private corporation, limited
liability company, or a
receiver, | 10 | | executor, trustee, guardian or other representative appointed
| 11 | | by order of any court.
| 12 | | "Retailer" means and includes every person engaged in the | 13 | | business of
making sales at retail as defined in this Section.
| 14 | | A person who holds himself or herself out as being engaged | 15 | | (or who habitually
engages) in selling tangible personal | 16 | | property at retail is a retailer
hereunder with respect to such | 17 | | sales (and not primarily in a service
occupation) | 18 | | notwithstanding the fact that such person designs and produces
| 19 | | such tangible personal property on special order for the | 20 | | purchaser and in
such a way as to render the property of value | 21 | | only to such purchaser, if
such tangible personal property so | 22 | | produced on special order serves
substantially the same | 23 | | function as stock or standard items of tangible
personal | 24 | | property that are sold at retail.
| 25 | | A person whose activities are organized and conducted | 26 | | primarily as a
not-for-profit service enterprise, and who |
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| 1 | | engages in selling tangible
personal property at retail | 2 | | (whether to the public or merely to members and
their guests) | 3 | | is a retailer with respect to such transactions, excepting
only | 4 | | a person organized and operated exclusively for charitable, | 5 | | religious
or educational purposes either (1), to the extent of | 6 | | sales by such person
to its members, students, patients or | 7 | | inmates of tangible personal property
to be used primarily for | 8 | | the purposes of such person, or (2), to the extent
of sales by | 9 | | such person of tangible personal property which is not sold or
| 10 | | offered for sale by persons organized for profit. The selling | 11 | | of school
books and school supplies by schools at retail to | 12 | | students is not
"primarily for the purposes of" the school | 13 | | which does such selling. This
paragraph does not apply to nor | 14 | | subject to taxation occasional dinners,
social or similar | 15 | | activities of a person organized and operated exclusively
for | 16 | | charitable, religious or educational purposes, whether or not | 17 | | such
activities are open to the public.
| 18 | | A person who is the recipient of a grant or contract under | 19 | | Title VII of
the Older Americans Act of 1965 (P.L. 92-258) and | 20 | | serves meals to
participants in the federal Nutrition Program | 21 | | for the Elderly in return for
contributions established in | 22 | | amount by the individual participant pursuant
to a schedule of | 23 | | suggested fees as provided for in the federal Act is not a
| 24 | | retailer under this Act with respect to such transactions.
| 25 | | Persons who engage in the business of transferring tangible | 26 | | personal
property upon the redemption of trading stamps are |
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| 1 | | retailers hereunder when
engaged in such business.
| 2 | | The isolated or occasional sale of tangible personal | 3 | | property at retail
by a person who does not hold himself out as | 4 | | being engaged (or who does not
habitually engage) in selling | 5 | | such tangible personal property at retail or
a sale through a | 6 | | bulk vending machine does not make such person a retailer
| 7 | | hereunder. However, any person who is engaged in a business | 8 | | which is not
subject to the tax imposed by the " Retailers' | 9 | | Occupation Tax Act " because
of involving the sale of or a | 10 | | contract to sell real estate or a
construction contract to | 11 | | improve real estate, but who, in the course of
conducting such | 12 | | business, transfers tangible personal property to users or
| 13 | | consumers in the finished form in which it was purchased, and | 14 | | which does
not become real estate, under any provision of a | 15 | | construction contract or
real estate sale or real estate sales | 16 | | agreement entered into with some
other person arising out of or | 17 | | because of such nontaxable business, is a
retailer to the | 18 | | extent of the value of the tangible personal property so
| 19 | | transferred. If, in such transaction, a separate charge is made | 20 | | for the
tangible personal property so transferred, the value of | 21 | | such property, for
the purposes of this Act, is the amount so | 22 | | separately charged, but not less
than the cost of such property | 23 | | to the transferor; if no separate charge is
made, the value of | 24 | | such property, for the purposes of this Act, is the cost
to the | 25 | | transferor of such tangible personal property.
| 26 | | "Retailer maintaining a place of business in this State", |
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| 1 | | or any like
term, means and includes any of the following | 2 | | retailers:
| 3 | | (1) A retailer having or maintaining within this State, | 4 | | directly or by
a subsidiary, an office, distribution house, | 5 | | sales house, warehouse or other
place of business, or any | 6 | | agent or other representative operating within this
State | 7 | | under the authority of the retailer or its subsidiary, | 8 | | irrespective of
whether such place of business or agent or | 9 | | other representative is located here
permanently or | 10 | | temporarily, or whether such retailer or subsidiary is | 11 | | licensed
to do business in this State. However, the | 12 | | ownership of property that is
located at the premises of a | 13 | | printer with which the retailer has contracted for
printing | 14 | | and that consists of the final printed product, property | 15 | | that becomes
a part of the final printed product, or copy | 16 | | from which the printed product is
produced shall not result | 17 | | in the retailer being deemed to have or maintain an
office, | 18 | | distribution house, sales house, warehouse, or other place | 19 | | of business
within this State. | 20 | | (1.1) (Blank). | 21 | | (1.2) (Blank).
| 22 | | (2) (Blank).
| 23 | | (3) (Blank).
| 24 | | (4) (Blank).
| 25 | | (5) (Blank).
| 26 | | (6) (Blank).
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| 1 | | (7) (Blank).
| 2 | | (8) (Blank).
| 3 | | (9) Beginning October 1, 2018 through June 30, 2020, a | 4 | | retailer making sales of tangible personal property to | 5 | | purchasers in Illinois from outside of Illinois if: | 6 | | (A) the cumulative gross receipts from sales of | 7 | | tangible personal property to purchasers in Illinois | 8 | | are $100,000 or more; or | 9 | | (B) the retailer enters into 200 or more separate | 10 | | transactions for the sale of tangible personal | 11 | | property to purchasers in Illinois. | 12 | | The retailer shall determine on a quarterly basis, | 13 | | ending on the last day of March, June, September, and | 14 | | December, whether he or she meets the criteria of either | 15 | | subparagraph (A) or (B) of this paragraph (9) for the | 16 | | preceding 12-month period. If the retailer meets the | 17 | | criteria of either subparagraph (A) or (B) for a 12-month | 18 | | period, he or she is considered a retailer maintaining a | 19 | | place of business in this State and is required to collect | 20 | | and remit the tax imposed under this Act and file returns | 21 | | for one year. At the end of that one-year period, the | 22 | | retailer shall determine whether the retailer met the | 23 | | criteria of either subparagraph (A) or (B) during the | 24 | | preceding 12-month period. If the retailer met the criteria | 25 | | in either subparagraph (A) or (B) for the preceding | 26 | | 12-month period, he or she is considered a retailer |
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| 1 | | maintaining a place of business in this State and is | 2 | | required to collect and remit the tax imposed under this | 3 | | Act and file returns for the subsequent year. If at the end | 4 | | of a one-year period a retailer that was required to | 5 | | collect and remit the tax imposed under this Act determines | 6 | | that he or she did not meet the criteria in either | 7 | | subparagraph (A) or (B) during the preceding 12-month | 8 | | period, the retailer shall subsequently determine on a | 9 | | quarterly basis, ending on the last day of March, June, | 10 | | September, and December, whether he or she meets the | 11 | | criteria of either subparagraph (A) or (B) for the | 12 | | preceding 12-month period. | 13 | | Beginning January 1, 2020, neither the gross receipts | 14 | | from nor the number of separate transactions for sales of | 15 | | tangible personal property to purchasers in Illinois that a | 16 | | retailer makes through a marketplace facilitator and for | 17 | | which the retailer has received a certification from the | 18 | | marketplace facilitator pursuant to Section 2d of this Act | 19 | | shall be included for purposes of determining whether he or | 20 | | she has met the thresholds of this paragraph (9). | 21 | | (10) Beginning January 1, 2020, a marketplace | 22 | | facilitator, as defined in Section 2d of this Act. | 23 | | "Bulk vending machine" means a vending machine,
containing | 24 | | unsorted confections, nuts, toys, or other items designed
| 25 | | primarily to be used or played with by children
which, when a | 26 | | coin or coins of a denomination not larger than $0.50 are |
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| 1 | | inserted, are dispensed in equal portions, at random and
| 2 | | without selection by the customer.
| 3 | | (Source: P.A. 100-587, eff. 6-4-18; 101-9, eff. 6-5-19; 101-31, | 4 | | eff. 1-1-20; revised 7-11-19.)
| 5 | | Section 10. The Retailers' Occupation Tax Act is amended by | 6 | | changing Section 1 as follows:
| 7 | | (35 ILCS 120/1) (from Ch. 120, par. 440)
| 8 | | Sec. 1. Definitions. "Sale at retail" means any transfer of | 9 | | the
ownership of or title to
tangible personal property to a | 10 | | purchaser, for the purpose of use or
consumption, and not for | 11 | | the purpose of resale in any form as tangible
personal property | 12 | | to the extent not first subjected to a use for which it
was | 13 | | purchased, for a valuable consideration: Provided that the | 14 | | property
purchased is deemed to be purchased for the purpose of | 15 | | resale, despite
first being used, to the extent to which it is | 16 | | resold as an ingredient of
an intentionally produced product or | 17 | | byproduct of manufacturing. For this
purpose, slag produced as | 18 | | an incident to manufacturing pig iron or steel
and sold is | 19 | | considered to be an intentionally produced byproduct of
| 20 | | manufacturing. Transactions whereby the possession of the | 21 | | property is
transferred but the seller retains the title as | 22 | | security for payment of the
selling price shall be deemed to be | 23 | | sales.
| 24 | | "Sale at retail" shall be construed to include any transfer |
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| 1 | | of the
ownership of or title to tangible personal property to a | 2 | | purchaser, for use
or consumption by any other person to whom | 3 | | such purchaser may transfer the
tangible personal property | 4 | | without a valuable consideration, and to include
any transfer, | 5 | | whether made for or without a valuable consideration, for
| 6 | | resale in any form as tangible personal property unless made in | 7 | | compliance
with Section 2c of this Act.
| 8 | | Sales of tangible personal property, which property, to the | 9 | | extent not
first subjected to a use for which it was purchased, | 10 | | as an ingredient or
constituent, goes into and forms a part of | 11 | | tangible personal property
subsequently the subject of a "Sale | 12 | | at retail", are not sales at retail as
defined in this Act: | 13 | | Provided that the property purchased is deemed to be
purchased | 14 | | for the purpose of resale, despite first being used, to the
| 15 | | extent to which it is resold as an ingredient of an | 16 | | intentionally produced
product or byproduct of manufacturing.
| 17 | | "Sale at retail" shall be construed to include any Illinois | 18 | | florist's
sales transaction in which the purchase order is | 19 | | received in Illinois by a
florist and the sale is for use or | 20 | | consumption, but the Illinois florist
has a florist in another | 21 | | state deliver the property to the purchaser or the
purchaser's | 22 | | donee in such other state.
| 23 | | Nonreusable tangible personal property that is used by | 24 | | persons engaged in
the business of operating a restaurant, | 25 | | cafeteria, or drive-in is a sale for
resale when it is | 26 | | transferred to customers in the ordinary course of business
as |
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| 1 | | part of the sale of food or beverages and is used to deliver, | 2 | | package, or
consume food or beverages, regardless of where | 3 | | consumption of the food or
beverages occurs. Examples of those | 4 | | items include, but are not limited to
nonreusable, paper and | 5 | | plastic cups, plates, baskets, boxes, sleeves, buckets
or other | 6 | | containers, utensils, straws, placemats, napkins, doggie bags, | 7 | | and
wrapping or packaging
materials that are transferred to | 8 | | customers as part of the sale of food or
beverages in the | 9 | | ordinary course of business.
| 10 | | The purchase, employment and transfer of such tangible | 11 | | personal property
as newsprint and ink for the primary purpose | 12 | | of conveying news (with or
without other information) is not a | 13 | | purchase, use or sale of tangible
personal property.
| 14 | | A person whose activities are organized and conducted | 15 | | primarily as a
not-for-profit service enterprise, and who | 16 | | engages in selling tangible
personal property at retail | 17 | | (whether to the public or merely to members and
their guests) | 18 | | is engaged in the business of selling tangible personal
| 19 | | property at retail with respect to such transactions, excepting | 20 | | only a
person organized and operated exclusively for | 21 | | charitable, religious or
educational purposes either (1), to | 22 | | the extent of sales by such person to
its members, students, | 23 | | patients or inmates of tangible personal property to
be used | 24 | | primarily for the purposes of such person, or (2), to the | 25 | | extent of
sales by such person of tangible personal property | 26 | | which is not sold or
offered for sale by persons organized for |
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| 1 | | profit. The selling of school
books and school supplies by | 2 | | schools at retail to students is not
"primarily for the | 3 | | purposes of" the school which does such selling. The
provisions | 4 | | of this paragraph shall not apply to nor subject to taxation
| 5 | | occasional dinners, socials or similar activities of a person | 6 | | organized and
operated exclusively for charitable, religious | 7 | | or educational purposes,
whether or not such activities are | 8 | | open to the public.
| 9 | | A person who is the recipient of a grant or contract under | 10 | | Title VII of
the Older Americans Act of 1965 (P.L. 92-258) and | 11 | | serves meals to
participants in the federal Nutrition Program | 12 | | for the Elderly in return for
contributions established in | 13 | | amount by the individual participant pursuant
to a schedule of | 14 | | suggested fees as provided for in the federal Act is not
| 15 | | engaged in the business of selling tangible personal property | 16 | | at retail
with respect to such transactions.
| 17 | | "Purchaser" means anyone who, through a sale at retail, | 18 | | acquires the
ownership of or title to tangible personal | 19 | | property for a valuable
consideration.
| 20 | | "Reseller of motor fuel" means any person engaged in the | 21 | | business of selling
or delivering or transferring title of | 22 | | motor fuel to another person
other than for use or consumption.
| 23 | | No person shall act as a reseller of motor fuel within this | 24 | | State without
first being registered as a reseller pursuant to | 25 | | Section 2c or a retailer
pursuant to Section 2a.
| 26 | | "Selling price" or the "amount of sale" means the |
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| 1 | | consideration for a
sale valued in money whether received in | 2 | | money or otherwise, including
cash, credits, property, other | 3 | | than as hereinafter provided, and services,
but , prior to | 4 | | January 1, 2020, not including the value of or credit given for | 5 | | traded-in tangible
personal property where the item that is | 6 | | traded-in is of like kind and
character as that which is being | 7 | | sold ; beginning January 1, 2020, "selling price" includes the | 8 | | portion of the value of or credit given for traded-in motor | 9 | | vehicles of the First Division as defined in Section 1-146 of | 10 | | the Illinois Vehicle Code of like kind and character as that | 11 | | which is being sold that exceeds $10,000 . "Selling price" shall | 12 | | be determined without any
deduction on account of the cost of | 13 | | the property sold, the cost of
materials used, labor or service | 14 | | cost or any other expense whatsoever, but
does not include | 15 | | charges that are added to prices by sellers on account of
the | 16 | | seller's tax liability under this Act, or on account of the | 17 | | seller's
duty to collect, from the purchaser, the tax that is | 18 | | imposed by the Use Tax
Act, or, except as otherwise provided | 19 | | with respect to any cigarette tax imposed by a home rule unit, | 20 | | on account of the seller's tax liability under any local | 21 | | occupation tax administered by the Department, or, except as | 22 | | otherwise provided with respect to any cigarette tax imposed by | 23 | | a home rule unit on account of the seller's duty to collect, | 24 | | from the purchasers, the tax that is imposed under any local | 25 | | use tax administered by the Department.
Effective December 1, | 26 | | 1985, "selling price" shall include charges that
are added to |
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| 1 | | prices by sellers on account of the seller's
tax liability | 2 | | under the Cigarette Tax Act, on account of the sellers'
duty to | 3 | | collect, from the purchaser, the tax imposed under the | 4 | | Cigarette
Use Tax Act, and on account of the seller's duty to | 5 | | collect, from the
purchaser, any cigarette tax imposed by a | 6 | | home rule unit.
| 7 | | Notwithstanding any law to the contrary, for any motor | 8 | | vehicle, as defined in Section 1-146 of the Vehicle Code, that | 9 | | is sold on or after January 1, 2015 for the purpose of leasing | 10 | | the vehicle for a defined period that is longer than one year | 11 | | and (1) is a motor vehicle of the second division that: (A) is | 12 | | a self-contained motor vehicle designed or permanently | 13 | | converted to provide living quarters for recreational, | 14 | | camping, or travel use, with direct walk through access to the | 15 | | living quarters from the driver's seat; (B) is of the van | 16 | | configuration designed for the transportation of not less than | 17 | | 7 nor more than 16 passengers; or (C) has a gross vehicle | 18 | | weight rating of 8,000 pounds or less or (2) is a motor vehicle | 19 | | of the first division, "selling price" or "amount of sale" | 20 | | means the consideration received by the lessor pursuant to the | 21 | | lease contract, including amounts due at lease signing and all | 22 | | monthly or other regular payments charged over the term of the | 23 | | lease. Also included in the selling price is any amount | 24 | | received by the lessor from the lessee for the leased vehicle | 25 | | that is not calculated at the time the lease is executed, | 26 | | including, but not limited to, excess mileage charges and |
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| 1 | | charges for excess wear and tear. For sales that occur in | 2 | | Illinois, with respect to any amount received by the lessor | 3 | | from the lessee for the leased vehicle that is not calculated | 4 | | at the time the lease is executed, the lessor who purchased the | 5 | | motor vehicle does not incur the tax imposed by the Use Tax Act | 6 | | on those amounts, and the retailer who makes the retail sale of | 7 | | the motor vehicle to the lessor is not required to collect the | 8 | | tax imposed by the Use Tax Act or to pay the tax imposed by this | 9 | | Act on those amounts. However, the lessor who purchased the | 10 | | motor vehicle assumes the liability for reporting and paying | 11 | | the tax on those amounts directly to the Department in the same | 12 | | form (Illinois Retailers' Occupation Tax, and local retailers' | 13 | | occupation taxes, if applicable) in which the retailer would | 14 | | have reported and paid such tax if the retailer had accounted | 15 | | for the tax to the Department. For amounts received by the | 16 | | lessor from the lessee that are not calculated at the time the | 17 | | lease is executed, the lessor must file the return and pay the | 18 | | tax to the Department by the due date otherwise required by | 19 | | this Act for returns other than transaction returns. If the | 20 | | retailer is entitled under this Act to a discount for | 21 | | collecting and remitting the tax imposed under this Act to the | 22 | | Department with respect to the sale of the motor vehicle to the | 23 | | lessor, then the right to the discount provided in this Act | 24 | | shall be transferred to the lessor with respect to the tax paid | 25 | | by the lessor for any amount received by the lessor from the | 26 | | lessee for the leased vehicle that is not calculated at the |
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| 1 | | time the lease is executed; provided that the discount is only | 2 | | allowed if the return is timely filed and for amounts timely | 3 | | paid. The "selling price" of a motor vehicle that is sold on or | 4 | | after January 1, 2015 for the purpose of leasing for a defined | 5 | | period of longer than one year shall not be reduced by the | 6 | | value of or credit given for traded-in tangible personal | 7 | | property owned by the lessor, nor shall it be reduced by the | 8 | | value of or credit given for traded-in tangible personal | 9 | | property owned by the lessee, regardless of whether the | 10 | | trade-in value thereof is assigned by the lessee to the lessor. | 11 | | In the case of a motor vehicle that is sold for the purpose of | 12 | | leasing for a defined period of longer than one year, the sale | 13 | | occurs at the time of the delivery of the vehicle, regardless | 14 | | of the due date of any lease payments. A lessor who incurs a | 15 | | Retailers' Occupation Tax liability on the sale of a motor | 16 | | vehicle coming off lease may not take a credit against that | 17 | | liability for the Use Tax the lessor paid upon the purchase of | 18 | | the motor vehicle (or for any tax the lessor paid with respect | 19 | | to any amount received by the lessor from the lessee for the | 20 | | leased vehicle that was not calculated at the time the lease | 21 | | was executed) if the selling price of the motor vehicle at the | 22 | | time of purchase was calculated using the definition of | 23 | | "selling price" as defined in this paragraph.
Notwithstanding | 24 | | any other provision of this Act to the contrary, lessors shall | 25 | | file all returns and make all payments required under this | 26 | | paragraph to the Department by electronic means in the manner |
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| 1 | | and form as required by the Department. This paragraph does not | 2 | | apply to leases of motor vehicles for which, at the time the | 3 | | lease is entered into, the term of the lease is not a defined | 4 | | period, including leases with a defined initial period with the | 5 | | option to continue the lease on a month-to-month or other basis | 6 | | beyond the initial defined period. | 7 | | The phrase "like kind and character" shall be liberally | 8 | | construed
(including but not limited to any form of motor | 9 | | vehicle for any form of
motor vehicle, or any kind of farm or | 10 | | agricultural implement for any other
kind of farm or | 11 | | agricultural implement), while not including a kind of item
| 12 | | which, if sold at retail by that retailer, would be exempt from | 13 | | retailers'
occupation tax and use tax as an isolated or | 14 | | occasional sale.
| 15 | | "Gross receipts" from the sales of tangible personal | 16 | | property at retail
means the total selling price or the amount | 17 | | of such sales, as hereinbefore
defined. In the case of charge | 18 | | and time sales, the amount thereof shall be
included only as | 19 | | and when payments are received by the seller.
Receipts or other | 20 | | consideration derived by a seller from
the sale, transfer or | 21 | | assignment of accounts receivable to a wholly owned
subsidiary | 22 | | will not be deemed payments prior to the time the purchaser
| 23 | | makes payment on such accounts.
| 24 | | "Department" means the Department of Revenue.
| 25 | | "Person" means any natural individual, firm, partnership, | 26 | | association,
joint stock company, joint adventure, public or |
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| 1 | | private corporation, limited
liability company, or a receiver, | 2 | | executor, trustee, guardian or other
representative appointed | 3 | | by order of any court.
| 4 | | The isolated or occasional sale of tangible personal | 5 | | property at retail
by a person who does not hold himself out as | 6 | | being engaged (or who does not
habitually engage) in selling | 7 | | such tangible personal property at retail, or
a sale through a | 8 | | bulk vending machine, does not constitute engaging in a
| 9 | | business of selling such tangible personal property at retail | 10 | | within the
meaning of this Act; provided that any person who is | 11 | | engaged in a business
which is not subject to the tax imposed | 12 | | by this Act because of involving
the sale of or a contract to | 13 | | sell real estate or a construction contract to
improve real | 14 | | estate or a construction contract to engineer, install, and
| 15 | | maintain an integrated system of products, but who, in the | 16 | | course of
conducting such business,
transfers tangible | 17 | | personal property to users or consumers in the finished
form in | 18 | | which it was purchased, and which does not become real estate | 19 | | or was
not engineered and installed, under any provision of a | 20 | | construction contract or
real estate sale or real estate sales | 21 | | agreement entered into with some other
person arising out of or | 22 | | because of such nontaxable business, is engaged in the
business | 23 | | of selling tangible personal property at retail to the extent | 24 | | of the
value of the tangible personal property so transferred. | 25 | | If, in such a
transaction, a separate charge is made for the | 26 | | tangible personal property so
transferred, the value of such |
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| 1 | | property, for the purpose of this Act, shall be
the amount so | 2 | | separately charged, but not less than the cost of such property
| 3 | | to the transferor; if no separate charge is made, the value of | 4 | | such property,
for the purposes of this Act, is the cost to the | 5 | | transferor of such tangible
personal property. Construction | 6 | | contracts for the improvement of real estate
consisting of | 7 | | engineering, installation, and maintenance of voice, data, | 8 | | video,
security, and all telecommunication systems do not | 9 | | constitute engaging in a
business of selling tangible personal | 10 | | property at retail within the meaning of
this Act if they are | 11 | | sold at one specified contract price.
| 12 | | A person who holds himself or herself out as being engaged | 13 | | (or who habitually
engages) in selling tangible personal | 14 | | property at retail is a person
engaged in the business of | 15 | | selling tangible personal property at retail
hereunder with | 16 | | respect to such sales (and not primarily in a service
| 17 | | occupation) notwithstanding the fact that such person designs | 18 | | and produces
such tangible personal property on special order | 19 | | for the purchaser and in
such a way as to render the property | 20 | | of value only to such purchaser, if
such tangible personal | 21 | | property so produced on special order serves
substantially the | 22 | | same function as stock or standard items of tangible
personal | 23 | | property that are sold at retail.
| 24 | | Persons who engage in the business of transferring tangible | 25 | | personal
property upon the redemption of trading stamps are | 26 | | engaged in the business
of selling such property at retail and |
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| 1 | | shall be liable for and shall pay
the tax imposed by this Act | 2 | | on the basis of the retail value of the
property transferred | 3 | | upon redemption of such stamps.
| 4 | | "Bulk vending machine" means a vending machine,
containing | 5 | | unsorted confections, nuts, toys, or other items designed
| 6 | | primarily to be used or played with by children
which, when a | 7 | | coin or coins of a denomination not larger than $0.50 are
| 8 | | inserted, are dispensed in equal portions, at random and
| 9 | | without selection by the customer.
| 10 | | "Remote retailer" means a retailer located outside of this | 11 | | State that does not maintain within this State, directly or by | 12 | | a subsidiary, an office, distribution house, sales house, | 13 | | warehouse or other place of business, or any agent or other | 14 | | representative operating within this State under the authority | 15 | | of the retailer or its subsidiary, irrespective of whether such | 16 | | place of business or agent is located here permanently or | 17 | | temporarily or whether such retailer or subsidiary is licensed | 18 | | to do business in this State. | 19 | | (Source: P.A. 101-31, eff. 6-28-19.)
| 20 | | Section 15. The Illinois Vehicle Code is amended by | 21 | | changing Section 3-1001 as follows:
| 22 | | (625 ILCS 5/3-1001) (from Ch. 95 1/2, par. 3-1001)
| 23 | | Sec. 3-1001. A tax is hereby imposed on the privilege of | 24 | | using, in this
State, any motor vehicle as defined in Section |
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| 1 | | 1-146 of this Code acquired by
gift, transfer, or purchase, and | 2 | | having a year model designation preceding the
year of | 3 | | application for title by 5 or fewer years prior to October 1, | 4 | | 1985 and
10 or fewer years on and after October 1, 1985 and | 5 | | prior to January 1, 1988.
On and after January 1, 1988, the tax | 6 | | shall apply to all motor vehicles without
regard to model year. | 7 | | Except that the tax shall not apply
| 8 | | (i) if the use of the motor vehicle is otherwise taxed | 9 | | under the Use Tax
Act;
| 10 | | (ii) if the motor vehicle is bought and used by a
| 11 | | governmental agency or a society, association, foundation | 12 | | or institution
organized and operated exclusively for | 13 | | charitable, religious or
educational purposes;
| 14 | | (iii) if the use of the motor vehicle is not subject to | 15 | | the Use Tax Act by
reason of subsection (a), (b), (c), (d), | 16 | | (e) or (f) of Section 3-55 of that Act
dealing with the | 17 | | prevention of actual or likely multistate taxation;
| 18 | | (iv) to implements of husbandry;
| 19 | | (v) when a junking certificate is issued pursuant to | 20 | | Section 3-117(a)
of this Code;
| 21 | | (vi) when a vehicle is subject to the replacement | 22 | | vehicle tax imposed
by Section 3-2001 of this Act;
| 23 | | (vii) when the transfer is a gift to a beneficiary in | 24 | | the
administration of an estate and the beneficiary is a | 25 | | surviving spouse.
| 26 | | Prior to January 1, 1988, the rate of tax shall be 5% of |
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| 1 | | the selling
price for each purchase of a motor vehicle covered | 2 | | by Section 3-1001 of
this Code. Except as hereinafter provided, | 3 | | beginning January 1, 1988 and through December 31, 2019 , the
| 4 | | rate of tax shall be as follows for transactions in which the | 5 | | selling price
of the motor vehicle is less than $15,000:
|
|
6 | | Number of Years Transpired After |
Applicable Tax |
|
7 | | Model Year of Motor Vehicle |
|
|
8 | | 1 or less |
$390 |
|
9 | | 2 |
290 |
|
10 | | 3 |
215 |
|
11 | | 4 |
165 |
|
12 | | 5 |
115 |
|
13 | | 6 |
90 |
|
14 | | 7 |
80 |
|
15 | | 8 |
65 |
|
16 | | 9 |
50 |
|
17 | | 10 |
40 |
|
18 | | over 10 |
25 |
|
19 | | Except as hereinafter provided, beginning January 1, 1988 and | 20 | | through December 31, 2019 , the rate of
tax shall be as follows | 21 | | for transactions in which the selling price of the
motor | 22 | | vehicle is $15,000 or more:
|
|
23 | | Selling Price |
Applicable Tax |
|
24 | | $15,000 - $19,999 |
$ 750 |
|
25 | | $20,000 - $24,999 |
$1,000 |
|
26 | | $25,000 - $29,999 |
$1,250 |
|
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2 | | Except as hereinafter provided, beginning January 1, 2020, | 3 | | the rate of tax shall be as follows for transactions in which | 4 | | the selling price of the motor vehicle is less than $15,000: | 5 | | (1) if one year or less has transpired after the model | 6 | | year of the vehicle, then the applicable tax is $465; | 7 | | (2) if 2 years have transpired after the model year of | 8 | | the motor vehicle, then the applicable tax is $365; | 9 | | (3) if 3 years have transpired after the model year of | 10 | | the motor vehicle, then the applicable tax is $290; | 11 | | (4) if 4 years have transpired after the model year of | 12 | | the motor vehicle, then the applicable tax is $240; | 13 | | (5) if 5 years have transpired after the model year of | 14 | | the motor vehicle, then the applicable tax is $190; | 15 | | (6) if 6 years have transpired after the model year of | 16 | | the motor vehicle, then the applicable tax is $165; | 17 | | (7) if 7 years have transpired after the model year of | 18 | | the motor vehicle, then the applicable tax is $155; | 19 | | (8) if 8 years have transpired after the model year of | 20 | | the motor vehicle, then the applicable tax is $140; | 21 | | (9) if 9 years have transpired after the model year of | 22 | | the motor vehicle, then the applicable tax is $125; | 23 | | (10) if 10 years have transpired after the model year | 24 | | of the motor vehicle, then the applicable tax is $115; and | 25 | | (11) if more than 10 years have transpired after the | 26 | | model year of the motor vehicle, then the applicable tax is |
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| 1 | | $100. | 2 | | Except as hereinafter provided, beginning January 1, 2020, | 3 | | the rate of tax shall be as follows for transactions in which | 4 | | the selling price of the motor vehicle is $15,000 or more: | 5 | | (1) if the selling price is $15,000 or more, but less | 6 | | than $20,000, then the applicable tax shall be $850; | 7 | | (2) if the selling price is $20,000 or more, but less | 8 | | than $25,000, then the applicable tax shall be $1,100; | 9 | | (3) if the selling price is $25,000 or more, but less | 10 | | than $30,000, then the applicable tax shall be $1,350; | 11 | | (4) if the selling price is $30,000 or more, but less | 12 | | than $50,000, then the applicable tax shall be $1,600; | 13 | | (5) if the selling price is $50,000 or more, but less | 14 | | than $100,000, then the applicable tax shall be $2,600; | 15 | | (6) if the selling price is $100,000 or more, but less | 16 | | than $1,000,000, then the applicable tax shall be $5,100; | 17 | | and | 18 | | (7) if the selling price is $1,000,000 or more, then | 19 | | the applicable tax shall be $10,100. | 20 | | For the following transactions, the tax rate shall be $15 for | 21 | | each
motor vehicle acquired in such transaction:
| 22 | | (i) when the transferee or purchaser is the spouse, | 23 | | mother, father,
brother, sister or child of the transferor;
| 24 | | (ii) when the transfer is a gift to a beneficiary in | 25 | | the administration
of an estate and the beneficiary is not | 26 | | a surviving spouse;
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| 1 | | (iii) when a motor vehicle which has once been | 2 | | subjected to the Illinois
retailers' occupation tax or use | 3 | | tax is transferred in connection with the
organization, | 4 | | reorganization, dissolution or partial liquidation of an
| 5 | | incorporated or unincorporated business wherein the | 6 | | beneficial ownership
is not changed.
| 7 | | A claim that the transaction is taxable under subparagraph | 8 | | (i) shall be
supported by such proof of family relationship as | 9 | | provided by rules of the
Department.
| 10 | | Until January 1, 2020, for For a transaction in which a | 11 | | motorcycle, motor driven cycle or moped is acquired the tax | 12 | | rate shall be $25. For a transaction on or after January 1, | 13 | | 2020, the tax rate for motorcycles, motor driven cycles, and | 14 | | mopeds shall be the same as for all other motor vehicles.
| 15 | | On and after October 1, 1985, 1/12 of $5,000,000 of the | 16 | | moneys received
by the Department of Revenue pursuant to this | 17 | | Section shall be paid each
month into the Build Illinois Fund | 18 | | and the remainder into the General
Revenue Fund.
| 19 | | The tax imposed by this Section shall be abated and no | 20 | | longer imposed
when the amount deposited to secure the bonds | 21 | | issued pursuant to the Build
Illinois Bond Act is sufficient to | 22 | | provide for the payment of the principal
of, and interest and | 23 | | premium, if any, on the bonds, as certified to the
State | 24 | | Comptroller and the Director of Revenue by the Director of the
| 25 | | Governor's Office of Management and Budget.
| 26 | | (Source: P.A. 96-554, eff. 1-1-10.)
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| 1 | | Section 99. Effective date. This Act takes effect upon | 2 | | becoming law.
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