Full Text of SB1433 95th General Assembly
SB1433enr 95TH GENERAL ASSEMBLY
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| AN ACT concerning revenue.
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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 Cigarette Tax Act is amended by changing | 5 |
| Section 1 as follows:
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| (35 ILCS 130/1) (from Ch. 120, par. 453.1)
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| Sec. 1. For the purposes of this Act:
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| "Cigarette", when used in this Act, shall be construed to | 9 |
| mean: Any
roll for smoking made wholly or in part of tobacco | 10 |
| irrespective of size
or shape and whether or not such tobacco | 11 |
| is flavored, adulterated or
mixed with any other ingredient, | 12 |
| and the wrapper or cover of which is
made of paper or any other | 13 |
| substance or material except tobacco.
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| "Person" means any natural individual, firm, partnership, | 15 |
| association, joint
stock company, joint adventure, public or | 16 |
| private corporation, however formed,
limited liability | 17 |
| company, or a receiver, executor, administrator, trustee,
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| guardian or other representative appointed by order of any | 19 |
| court.
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| "Prior Continuous Compliance Taxpayer" means any person | 21 |
| who is licensed
under this Act and who, having been a licensee | 22 |
| for a continuous period of 5
years, is determined by the | 23 |
| Department not to have been either delinquent
or deficient in |
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| the payment of tax liability during that period or
otherwise in | 2 |
| violation of this Act. Also, any taxpayer who has, as
verified | 3 |
| by the Department, continuously complied with the condition of | 4 |
| his
bond or other security under provisions of this Act for a | 5 |
| period of 5
consecutive years shall be considered to be a | 6 |
| "Prior continuous compliance
taxpayer". In calculating the | 7 |
| consecutive period of time described herein
for qualification | 8 |
| as a "prior continuous compliance taxpayer", a
consecutive | 9 |
| period of time of qualifying compliance immediately prior to
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| the effective date of this amendatory Act of 1987 shall be | 11 |
| credited to any
licensee who became licensed on or before the | 12 |
| effective date of this
amendatory Act of 1987.
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| "Department" means the Department of Revenue.
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| "Sale" means any transfer, exchange or barter in any manner | 15 |
| or by any
means whatsoever for a consideration, and includes | 16 |
| and means all sales
made by any person.
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| "Original Package" means the individual packet, box or | 18 |
| other container
whatsoever used to contain and to convey | 19 |
| cigarettes to the consumer.
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| "Distributor" means any and each of the following:
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| (1) Any person engaged in the business of selling | 22 |
| cigarettes in this
State who brings or causes to be brought | 23 |
| into this State from without
this State any original packages | 24 |
| of cigarettes, on which original
packages there is no | 25 |
| authorized evidence underneath a sealed transparent
wrapper | 26 |
| showing that the tax liability imposed by this Act has been |
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| paid
or assumed by the out-of-State seller of such cigarettes, | 2 |
| for sale or
other disposition in the course of such business.
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| (2) Any person who makes, manufactures or fabricates | 4 |
| cigarettes in this
State for sale in this State, except a | 5 |
| person who makes, manufactures
or fabricates cigarettes as a | 6 |
| part of a correctional industries program
for sale to residents | 7 |
| incarcerated in penal institutions or resident patients
of a | 8 |
| State-operated mental health facility.
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| (3) Any person who makes, manufactures or fabricates | 10 |
| cigarettes
outside this State, which cigarettes are placed in | 11 |
| original packages
contained in sealed transparent wrappers, | 12 |
| for delivery or shipment into
this State, and who elects to | 13 |
| qualify and is accepted by the Department
as a distributor | 14 |
| under Section 4b of this Act.
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| "Place of business" shall mean and include any place where | 16 |
| cigarettes
are sold or where cigarettes are manufactured, | 17 |
| stored or kept for the
purpose of sale or consumption, | 18 |
| including any vessel, vehicle, airplane,
train or vending | 19 |
| machine.
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| "Business" means any trade, occupation, activity or | 21 |
| enterprise
engaged in for the purpose of selling cigarettes in | 22 |
| this State.
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| "Retailer" means any person who engages in the making of | 24 |
| transfers of
the ownership of, or title to, cigarettes to a | 25 |
| purchaser for use or
consumption and not for resale in any | 26 |
| form, for a valuable consideration . "Retailer" does not |
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| include ,
except a person :
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| (1) who transfers to residents incarcerated in penal | 3 |
| institutions
or resident patients of a State-operated | 4 |
| mental health facility ownership
of cigarettes made, | 5 |
| manufactured, or fabricated as part of a correctional
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| industries program ; or | 7 |
| (2) who transfers cigarettes to a not-for-profit | 8 |
| research institution that conducts tests concerning the | 9 |
| health effects of tobacco products and who does not offer | 10 |
| the cigarettes for resale .
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| "Retailer" shall be construed to include any person who | 12 |
| engages in
the making of transfers of the ownership of, or | 13 |
| title to, cigarettes to
a purchaser, for use or consumption by | 14 |
| any other person to whom such
purchaser may transfer the | 15 |
| cigarettes without a valuable consideration,
except a person | 16 |
| who transfers to residents incarcerated in penal institutions
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| or resident patients of a State-operated mental health facility | 18 |
| ownership
of cigarettes made, manufactured or fabricated as | 19 |
| part of a correctional
industries program.
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| (Source: P.A. 88-480.)
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| Section 10. The Cigarette Use Tax Act is amended by | 22 |
| changing Section 1 as follows:
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| (35 ILCS 135/1) (from Ch. 120, par. 453.31)
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| Sec. 1. For the purpose of this Act, unless otherwise |
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| required by the
context:
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| "Use" means the exercise by any person of any right or | 3 |
| power over
cigarettes incident to the ownership or possession | 4 |
| thereof, other than the
making of a sale thereof in the course | 5 |
| of engaging in a business of selling
cigarettes and shall | 6 |
| include the keeping or retention of cigarettes for use.
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| "Cigarette" means any roll for smoking made wholly or in | 8 |
| part of tobacco
irrespective of size or shape and whether or | 9 |
| not such tobacco is flavored,
adulterated or mixed with any | 10 |
| other ingredient, and the wrapper or cover of
which is made of | 11 |
| paper or any other substance or material except tobacco.
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| "Person" means any natural individual, firm, partnership, | 13 |
| association,
joint stock company, joint adventure, public or | 14 |
| private corporation,
however formed, limited liability | 15 |
| company, or a receiver, executor,
administrator, trustee, | 16 |
| guardian or other representative appointed by order of
any | 17 |
| court.
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| "Department" means the Department of Revenue.
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| "Sale" means any transfer, exchange or barter in any manner | 20 |
| or by any
means whatsoever for a consideration, and includes | 21 |
| and means all sales made
by any person.
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| "Original Package" means the individual packet, box or | 23 |
| other container
whatsoever used to contain and to convey | 24 |
| cigarettes to the consumer.
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| "Distributor" means any and each of the following:
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| a. Any person engaged in the business of selling |
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| cigarettes in this
State who brings or causes to be brought | 2 |
| into this State from without this
State any original | 3 |
| packages of cigarettes, on which original packages there
is | 4 |
| no authorized evidence underneath a sealed transparent | 5 |
| wrapper showing
that the tax liability imposed by this Act | 6 |
| has been paid or assumed by the
out-of-State seller of such | 7 |
| cigarettes, for sale in the course of such
business.
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| b. Any person who makes, manufactures or fabricates | 9 |
| cigarettes in this
State for sale, except a person who | 10 |
| makes, manufactures or fabricates
cigarettes for sale to | 11 |
| residents incarcerated in penal institutions or resident
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| patients or a State-operated mental health facility.
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| c. Any person who makes, manufactures or fabricates | 14 |
| cigarettes outside
this State, which cigarettes are placed | 15 |
| in original packages contained in
sealed transparent | 16 |
| wrappers, for delivery or shipment into this State, and
who | 17 |
| elects to qualify and is accepted by the Department as a | 18 |
| distributor
under Section 7 of this Act.
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| "Distributor" does not include any person who transfers | 20 |
| cigarettes to a not-for-profit
research institution that | 21 |
| conducts tests concerning the
health effects of tobacco | 22 |
| products and who does not offer
the cigarettes for resale.
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| "Distributor maintaining a place of business in this | 24 |
| State", or any like
term, means any distributor having or | 25 |
| maintaining within this State,
directly or by a subsidiary, an | 26 |
| office, distribution house, sales house,
warehouse or other |
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| place of business, or any agent operating within this
State | 2 |
| under the authority of the distributor or its subsidiary,
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| irrespective of whether such place of business or agent is | 4 |
| located here
permanently or temporarily, or whether such | 5 |
| distributor or subsidiary is
licensed to transact business | 6 |
| within this State.
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| "Business" means any trade, occupation, activity or | 8 |
| enterprise engaged
in or conducted in this State for the | 9 |
| purpose of selling cigarettes.
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| "Prior Continuous Compliance Taxpayer" means any person | 11 |
| who is licensed
under this Act and who, having been a licensee | 12 |
| for a continuous period of 5
years, is determined by the | 13 |
| Department not to have been either delinquent
or deficient in | 14 |
| the payment of tax liability during that period or
otherwise in | 15 |
| violation of this Act. Also, any taxpayer who has, as
verified | 16 |
| by the Department, continuously complied with the
condition of | 17 |
| his bond or other security under provisions of this Act of a
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| period of 5 consecutive years shall be considered to be a | 19 |
| "prior
continuous compliance taxpayer". In calculating the | 20 |
| consecutive period of
time described herein for qualification | 21 |
| as a "prior continuous compliance
taxpayer", a consecutive | 22 |
| period of time of qualifying compliance
immediately prior to | 23 |
| the effective date of this amendatory Act of 1987 shall be
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| credited to any licensee who became licensed on or before the | 25 |
| effective date
of this amendatory Act of 1987.
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| (Source: P.A. 88-480.)
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| Section 99. Effective date. This Act takes effect upon | 2 |
| becoming law.
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