093_SB2101

 
                                     LRB093 13168 SJM 18433 b

 1        AN ACT concerning taxes.

 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
 5    Section 3-61 as follows:

 6        (35 ILCS 105/3-61)
 7        Sec.  3-61.   Motor  vehicles;  use  as   rolling   stock
 8    definition.  Through June 30, 2003 and beginning again on the
 9    effective  date  of  this  amendatory Act of the 93rd General
10    Assembly,  "use  as  rolling  stock  moving   in   interstate
11    commerce"  in  subsections  (b) and (c) of Section 3-55 means
12    for motor vehicles,  as  defined  in  Section  1-146  of  the
13    Illinois  Vehicle  Code,  and trailers, as defined in Section
14    1-209 of the Illinois  Vehicle  Code,  when  on  15  or  more
15    occasions  in a 12-month period the motor vehicle and trailer
16    has carried  persons  or  property  for  hire  in  interstate
17    commerce,  even just between points in Illinois, if the motor
18    vehicle and trailer  transports  persons  whose  journeys  or
19    property  whose  shipments  originate  or  terminate  outside
20    Illinois.   This definition applies to all property purchased
21    for the purpose of being attached to those motor vehicles  or
22    trailers as a part thereof.
23        On  and after July 1, 2003 and through the day before the
24    effective date of this amendatory Act  of  the  93rd  General
25    Assembly,   "use   as  rolling  stock  moving  in  interstate
26    commerce" in paragraphs (b) and (c) of  Section  3-55  occurs
27    for  motor  vehicles,  as  defined  in  Section  1-146 of the
28    Illinois Vehicle Code, when  during  a  12-month  period  the
29    rolling  stock  has  carried  persons or property for hire in
30    interstate commerce for 51% of its total trips and transports
31    persons whose journeys or property whose shipments  originate
 
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 1    or  terminate outside Illinois. On and after July 1, 2003 and
 2    through the day before the effective date of this  amendatory
 3    Act of the 93rd General Assembly, trips that are only between
 4    points  in  Illinois shall not be counted as interstate trips
 5    when  calculating  whether  the  tangible  personal  property
 6    qualifies for the exemption but such trips shall be  included
 7    in total trips taken.
 8    (Source: P.A. 93-23, eff. 6-20-03.)

 9        Section  10.   The  Service  Use  Tax  Act  is amended by
10    changing Section 3-51 as follows:

11        (35 ILCS 110/3-51)
12        Sec.  3-51.   Motor  vehicles;  use  as   rolling   stock
13    definition.  Through June 30, 2003 and beginning again on the
14    effective  date  of  this  amendatory Act of the 93rd General
15    Assembly,  "use  as  rolling  stock  moving   in   interstate
16    commerce"  in  subsection (b) of Section 3-45 means for motor
17    vehicles, as defined in Section 1-46 of the Illinois  Vehicle
18    Code,  and  trailers,  as  defined  in  Section  1-209 of the
19    Illinois Vehicle Code, when on 15  or  more  occasions  in  a
20    12-month  period  the  motor  vehicle and trailer has carried
21    persons or property for hire  in  interstate  commerce,  even
22    just  between  points  in  Illinois, if the motor vehicle and
23    trailer transports persons whose journeys or  property  whose
24    shipments  originate  or  terminate  outside  Illinois.  This
25    definition applies to all property purchased for the  purpose
26    of  being  attached  to those motor vehicles or trailers as a
27    part thereof.
28        On and after July 1, 2003 and through the day before  the
29    effective  date  of  this  amendatory Act of the 93rd General
30    Assembly,  "use  as  rolling  stock  moving   in   interstate
31    commerce"  in    paragraphs (4) and (4a) of the definition of
32    "sale of service" in Section 2 and subsection (b) of  Section
 
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 1    3-45  occurs  for motor vehicles, as defined in Section 1-146
 2    of the Illinois Vehicle Code, when  during a 12-month  period
 3    the rolling stock has carried persons or property for hire in
 4    interstate commerce for 51% of its total trips and transports
 5    persons whose journeys or  property whose shipments originate
 6    or  terminate outside Illinois. On and after July 1, 2003 and
 7    through the day before the effective date of this  amendatory
 8    Act  of  the  93rd  General  Assembly,  trips  that  are only
 9    between points in Illinois shall not be counted as interstate
10    trips  when  calculating  whether    the  tangible   personal
11    property  qualifies for the exemption but such trips shall be
12    included  in total trips taken.
13    (Source: P.A. 93-23, eff. 6-20-03.)

14        Section 15.  The Service Occupation Tax Act is amended by
15    changing Section 2d as follows:

16        (35 ILCS 115/2d)
17        Sec. 2d. Motor vehicles; use as rolling stock definition.
18    Through June 30, 2003 and beginning again  on  the  effective
19    date  of  this  amendatory  Act of the 93rd General Assembly,
20    "use as rolling  stock  moving  in  interstate  commerce"  in
21    subsections  (d)  and  (d-1)  of  the  definition of "sale of
22    service" in Section 2 means for motor vehicles, as defined in
23    Section 1-146 of the Illinois Vehicle Code, and trailers,  as
24    defined  in  Section 1-209 of the Illinois Vehicle Code, when
25    on 15 or more  occasions  in  a  12-month  period  the  motor
26    vehicle  and trailer has carried persons or property for hire
27    in interstate commerce, even just between points in Illinois,
28    if the motor vehicle and  trailer  transports  persons  whose
29    journeys  or  property whose shipments originate or terminate
30    outside Illinois.  This definition applies  to  all  property
31    purchased  for  the  purpose of being attached to those motor
32    vehicles or trailers as a part thereof.
 
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 1        On and after July 1, 2003 and through the day before  the
 2    effective  date  of  this  amendatory Act of the 93rd General
 3    Assembly,  "use  as  rolling  stock  moving   in   interstate
 4    commerce"  in  paragraphs  (d) and (d-1) of the definition of
 5    "sale of service" in Section 2 occurs for motor vehicles,  as
 6    defined  in  Section 1-146 of the Illinois Vehicle Code, when
 7    during a  12-month  period  the  rolling  stock  has  carried
 8    persons  or  property for hire in interstate commerce for 51%
 9    of its total trips and transports persons whose  journeys  or
10    property  whose  shipments  originate  or  terminate  outside
11    Illinois.  On  and  after  July  1,  2003 and through the day
12    before the effective date of this amendatory Act of the  93rd
13    General  Assembly,  trips  that  are  only  between points in
14    Illinois  will  not  be  counted  as  interstate  trips  when
15    calculating whether the tangible personal property  qualifies
16    for  the  exemption  but such trips will be included in total
17    trips taken.
18    (Source: P.A. 93-23, eff. 6-20-03.)

19        Section 20.  The Retailers' Occupation Tax Act is amended
20    by changing Section 2-51 as follows:

21        (35 ILCS 120/2-51)
22        Sec.  2-51.   Motor  vehicles;  use  as   rolling   stock
23    definition.  Through June 30, 2003 and beginning again on the
24    effective  date  of  this  amendatory Act of the 93rd General
25    Assembly,  "use  as  rolling  stock  moving   in   interstate
26    commerce"  in  paragraphs  (12) and (13) of Section 2-5 means
27    for motor vehicles,  as  defined  in  Section  1-146  of  the
28    Illinois  Vehicle  Code,  and trailers, as defined in Section
29    1-209 of the Illinois  Vehicle  Code,  when  on  15  or  more
30    occasions  in a 12-month period the motor vehicle and trailer
31    has carried  persons  or  property  for  hire  in  interstate
32    commerce,  even just between points in Illinois, if the motor
 
                            -5-      LRB093 13168 SJM 18433 b
 1    vehicle and trailer  transports  persons  whose  journeys  or
 2    property  whose  shipments  originate  or  terminate  outside
 3    Illinois.   This definition applies to all property purchased
 4    for the purpose of being attached to those motor vehicles  or
 5    trailers as a part thereof.
 6        On  and after July 1, 2003 and through the day before the
 7    effective date of this amendatory Act  of  the  93rd  General
 8    Assembly,   "use   as  rolling  stock  moving  in  interstate
 9    commerce" in paragraphs (12) and (13) of Section  2-5  occurs
10    for  motor  vehicles,  as  defined  in  Section  1-146 of the
11    Illinois Vehicle Code, when  during  a  12-month  period  the
12    rolling  stock  has  carried  persons or property for hire in
13    interstate commerce for 51% of its total trips and transports
14    persons whose journeys or property whose shipments  originate
15    or  terminate outside Illinois. On and after July 1, 2003 and
16    through the day before the effective date of this  amendatory
17    Act of the 93rd General Assembly, trips that are only between
18    points  in  Illinois shall not be counted as interstate trips
19    when  calculating  whether  the  tangible  personal  property
20    qualifies for the exemption but such trips shall be  included
21    in total trips taken.
22    (Source: P.A. 93-23, eff. 6-20-03.)

23        Section  99.  Effective date.  This Act takes effect upon
24    becoming law.