Full Text of HB6770 93rd General Assembly
HB6770 93RD GENERAL ASSEMBLY
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93RD GENERAL ASSEMBLY
State of Illinois
2003 and 2004
HB6770
Introduced 02/09/04, by Deborah L. Graham SYNOPSIS AS INTRODUCED:
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35 ILCS 105/3-10.1 new |
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35 ILCS 110/3-10.1 new |
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35 ILCS 115/3-10.1 new |
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35 ILCS 120/2-10.1 new |
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Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Imposes a 1% surcharge on the sale or use in this State of a large sport utility vehicle, if the selling price of the vehicle is more than $25,000.
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| FISCAL NOTE ACT MAY APPLY | |
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A BILL FOR
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HB6770 |
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LRB093 21000 BDD 47006 b |
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| AN ACT concerning taxes.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Use Tax Act is amended by adding Section | | 5 |
| 3-10.1 as follows:
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| (35 ILCS 105/3-10.1 new) | | 7 |
| Sec. 3-10.1. Sport utility vehicle surcharge. | | 8 |
| (a) In addition to any other tax imposed under this Act, a | | 9 |
| surcharge is imposed upon the privilege of using in this State | | 10 |
| a large sport utility vehicle purchased at retail from a | | 11 |
| retailer at the rate of 1% of the selling price of the vehicle, | | 12 |
| if the selling price of the vehicle is more than $25,000. | | 13 |
| (b) As used in this Section, "large sport utility vehicle" | | 14 |
| means a 4-wheeled vehicle manufactured primarily for use on | | 15 |
| public streets, roads, and highways that meets all of the | | 16 |
| following requirements: | | 17 |
| (1) the vehicle is rated between 6,000 and 14,000 | | 18 |
| pounds gross vehicle weight; | | 19 |
| (2) the vehicle is designed to seat 9 or fewer | | 20 |
| individuals; and | | 21 |
| (3) the vehicle has neither an open cargo area with an | | 22 |
| interior length of 72 or more inches nor a covered box with | | 23 |
| an interior length of 72 or more inches that is separate | | 24 |
| from the passenger compartment. | | 25 |
| (c) The surcharge imposed under this Section shall be | | 26 |
| collected in the same manner as the tax imposed under this Act | | 27 |
| and shall be remitted separately to the Department at the same | | 28 |
| time as the tax imposed under this Act. | | 29 |
| (d) The proceeds of the surcharge imposed under this | | 30 |
| Section shall be deposited into the Vehicle Inspection Fund. | | 31 |
| (e) The Department shall adopt rules and provide forms to | | 32 |
| carry out the purposes of this Section.
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HB6770 |
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LRB093 21000 BDD 47006 b |
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| Section 10. The Service Use Tax Act is amended by adding | | 2 |
| Section 3-10.1 as follows:
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| (35 ILCS 110/3-10.1 new) | | 4 |
| Sec. 3-10.1. Sport utility vehicle surcharge. | | 5 |
| (a) In addition to any other tax imposed under this Act, a | | 6 |
| surcharge is imposed upon the privilege of using in this State | | 7 |
| a large sport utility vehicle acquired as an incident to the | | 8 |
| purchase of a service from a serviceman at the rate of 1% of | | 9 |
| the selling price of the vehicle transferred as an incident to | | 10 |
| the sale of service, if the selling price of the vehicle is | | 11 |
| more than $25,000. | | 12 |
| (b) As used in this Section, "large sport utility vehicle" | | 13 |
| means a 4-wheeled vehicle manufactured primarily for use on | | 14 |
| public streets, roads, and highways that meets all of the | | 15 |
| following requirements: | | 16 |
| (1) the vehicle is rated between 6,000 and 14,000 | | 17 |
| pounds gross vehicle weight; | | 18 |
| (2) the vehicle is designed to seat 9 or fewer | | 19 |
| individuals; and | | 20 |
| (3) the vehicle has neither an open cargo area with an | | 21 |
| interior length of 72 or more inches nor a covered box with | | 22 |
| an interior length of 72 or more inches that is separate | | 23 |
| from the passenger compartment. | | 24 |
| (c) The surcharge imposed under this Section shall be | | 25 |
| collected in the same manner as the tax imposed under this Act | | 26 |
| and shall be remitted separately to the Department at the same | | 27 |
| time as the tax imposed under this Act. | | 28 |
| (d) The proceeds of the surcharge imposed under this | | 29 |
| Section shall be deposited into the Vehicle Inspection Fund. | | 30 |
| (e) The Department shall adopt rules and provide forms to | | 31 |
| carry out the purposes of this Section.
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| Section 15. The Service Occupation Tax Act is amended by | | 33 |
| adding Section 3-10.1 as follows:
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HB6770 |
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LRB093 21000 BDD 47006 b |
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| (35 ILCS 115/3-10.1 new) | | 2 |
| Sec. 3-10.1. Sport utility vehicle surcharge. | | 3 |
| (a) In addition to any other tax imposed under this Act, a | | 4 |
| surcharge is imposed upon all persons engaged in the business | | 5 |
| of making sales of service ("servicemen") on large sport | | 6 |
| utility vehicles transferred as an incident of a sale of | | 7 |
| service at the rate of 1% of the selling price of the vehicle | | 8 |
| transferred, if the selling price of the vehicle is more than | | 9 |
| $25,000. | | 10 |
| (b) As used in this Section: | | 11 |
| "Large sport utility vehicle" means a 4-wheeled vehicle | | 12 |
| manufactured primarily for use on public streets, roads, and | | 13 |
| highways that meets all of the following requirements: | | 14 |
| (1) the vehicle is rated between 6,000 and 14,000 | | 15 |
| pounds gross vehicle weight; | | 16 |
| (2) the vehicle is designed to seat 9 or fewer | | 17 |
| individuals; and | | 18 |
| (3) the vehicle has neither an open cargo area with an | | 19 |
| interior length of 72 or more inches nor a covered box with | | 20 |
| an interior length of 72 or more inches that is separate | | 21 |
| from the passenger compartment. | | 22 |
| "Selling price" means that term as defined in Section 2 of | | 23 |
| the Service Use Tax Act. | | 24 |
| (c) The surcharge imposed under this Section shall be | | 25 |
| collected in the same manner as the tax imposed under this Act | | 26 |
| and shall be remitted separately to the Department at the same | | 27 |
| time as the tax imposed under this Act. | | 28 |
| (d) The proceeds of the surcharge imposed under this | | 29 |
| Section shall be deposited into the Vehicle Inspection Fund. | | 30 |
| (e) The Department shall adopt rules and provide forms to | | 31 |
| carry out the purposes of this Section.
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| Section 20. The Retailers' Occupation Tax Act is amended by | | 33 |
| adding Section 2-10.1 as follows:
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HB6770 |
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LRB093 21000 BDD 47006 b |
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| (35 ILCS 120/2-10.1 new) | | 2 |
| Sec. 2-10.1. Sport utility vehicle surcharge. | | 3 |
| (a) In addition to any other tax imposed under this Act, a | | 4 |
| surcharge is imposed upon persons engaged in the business of | | 5 |
| selling large sport utility vehicles at retail at the rate of | | 6 |
| 1% of the gross receipts from the sale of each large sports | | 7 |
| utility vehicle made in the course of business, if the selling | | 8 |
| price of the vehicle is more than $25,000. | | 9 |
| (b) As used in this Section, "large sport utility vehicle" | | 10 |
| means a 4-wheeled vehicle manufactured primarily for use on | | 11 |
| public streets, roads, and highways that meets all of the | | 12 |
| following requirements: | | 13 |
| (1) the vehicle is rated between 6,000 and 14,000 | | 14 |
| pounds gross vehicle weight; | | 15 |
| (2) the vehicle is designed to seat 9 or fewer | | 16 |
| individuals; and | | 17 |
| (3) the vehicle has neither an open cargo area with an | | 18 |
| interior length of 72 or more inches nor a covered box with | | 19 |
| an interior length of 72 or more inches that is separate | | 20 |
| from the passenger compartment. | | 21 |
| (c) The surcharge imposed under this Section shall be | | 22 |
| collected in the same manner as the tax imposed under this Act | | 23 |
| and shall be remitted separately to the Department at the same | | 24 |
| time as the tax imposed under this Act. | | 25 |
| (d) The proceeds of the surcharge imposed under this | | 26 |
| Section shall be deposited into the Vehicle Inspection Fund. | | 27 |
| (e) The Department shall adopt rules and provide forms to | | 28 |
| carry out the purposes of this Section.
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