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90_SB0730ccr002
LRB9001010NTcwccr
1 90TH GENERAL ASSEMBLY
2 SECOND CONFERENCE COMMITTEE REPORT
3 ON SENATE BILL 730
4 -------------------------------------------------------------
5 -------------------------------------------------------------
6 To the President of the Senate and the Speaker of the
7 House of Representatives:
8 We, the second conference committee appointed to consider
9 the differences between the houses in relation to House
10 Amendment No. 1 to Senate Bill 730, recommend the following:
11 (1) that the House recede from House Amendment No. 1;
12 and
13 (2) that Senate Bill 730 be amended by replacing the
14 title with the following:
15 "AN ACT concerning transportation, amending named Acts.";
16 and
17 by replacing everything after the enacting clause with the
18 following:
19 "Section 3. The Use Tax Act is amended by changing
20 Section 3-55 as follows:
21 (35 ILCS 105/3-55) (from Ch. 120, par. 439.3-55)
22 Sec. 3-55. Multistate exemption. To prevent actual or
23 likely multistate taxation, the tax imposed by this Act does
24 not apply to the use of tangible personal property in this
25 State under the following circumstances:
26 (a) The use, in this State, of tangible personal
27 property acquired outside this State by a nonresident
28 individual and brought into this State by the individual for
29 his or her own use while temporarily within this State or
30 while passing through this State.
31 (b) The use, in this State, of tangible personal
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1 property by an interstate carrier for hire as rolling stock
2 moving in interstate commerce or by lessors under a lease of
3 one year or longer executed or in effect at the time of
4 purchase of tangible personal property by interstate carriers
5 for-hire for use as rolling stock moving in interstate
6 commerce as long as so used by the interstate carriers
7 for-hire, and equipment operated by a telecommunications
8 provider, licensed as a common carrier by the Federal
9 Communications Commission, which is permanently installed in
10 or affixed to aircraft moving in interstate commerce.
11 (c) The use, in this State, by owners, lessors, or
12 shippers of tangible personal property that is utilized by
13 interstate carriers for hire for use as rolling stock moving
14 in interstate commerce as long as so used by the interstate
15 carriers for hire, and equipment operated by a
16 telecommunications provider, licensed as a common carrier by
17 the Federal Communications Commission, which is permanently
18 installed in or affixed to aircraft moving in interstate
19 commerce.
20 (d) The use, in this State, of tangible personal
21 property that is acquired outside this State and caused to be
22 brought into this State by a person who has already paid a
23 tax in another State in respect to the sale, purchase, or use
24 of that property, to the extent of the amount of the tax
25 properly due and paid in the other State.
26 (e) The temporary storage, in this State, of tangible
27 personal property that is acquired outside this State and
28 that, after being brought into this State and stored here
29 temporarily, is used solely outside this State or is
30 physically attached to or incorporated into other tangible
31 personal property that is used solely outside this State, or
32 is altered by converting, fabricating, manufacturing,
33 printing, processing, or shaping, and, as altered, is used
34 solely outside this State.
35 (f) The temporary storage in this State of building
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1 materials and fixtures that are acquired either in this State
2 or outside this State by an Illinois registered combination
3 retailer and construction contractor, and that the purchaser
4 thereafter uses outside this State by incorporating that
5 property into real estate located outside this State.
6 (g) The use or purchase of tangible personal property by
7 a common carrier by rail or motor that receives the physical
8 possession of the property in Illinois, and that transports
9 the property, or shares with another common carrier in the
10 transportation of the property, out of Illinois on a standard
11 uniform bill of lading showing the seller of the property as
12 the shipper or consignor of the property to a destination
13 outside Illinois, for use outside Illinois.
14 (h) The use, in this State, of a motor vehicle that was
15 sold in this State to a nonresident, even though the motor
16 vehicle is delivered to the nonresident in this State, if the
17 motor vehicle is not to be titled in this State, and if a
18 driveaway decal permit is issued to the motor vehicle as
19 provided in Section 3-603 of the Illinois Vehicle Code or if
20 the nonresident purchaser has vehicle registration plates to
21 transfer to the motor vehicle upon returning to his or her
22 home state. The issuance of the driveaway decal permit or
23 having the out-of-state registration plates to be transferred
24 shall be prima facie evidence that the motor vehicle will not
25 be titled in this State.
26 (Source: P.A. 86-44; 86-244; 86-252; 86-820; 86-905; 86-928;
27 86-953; 86-1394; 86-1475; 87-1263.)
28 Section 4. The Retailers' Occupation Tax Act is amended
29 by changing Section 2-5 as follows:
30 (35 ILCS 120/2-5) (from Ch. 120, par. 441-5)
31 Sec. 2-5. Exemptions. Gross receipts from proceeds from
32 the sale of the following tangible personal property are
33 exempt from the tax imposed by this Act:
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1 (1) Farm chemicals.
2 (2) Farm machinery and equipment, both new and used,
3 including that manufactured on special order, certified by
4 the purchaser to be used primarily for production agriculture
5 or State or federal agricultural programs, including
6 individual replacement parts for the machinery and equipment,
7 and including machinery and equipment purchased for lease,
8 but excluding motor vehicles required to be registered under
9 the Illinois Vehicle Code.
10 (3) Distillation machinery and equipment, sold as a unit
11 or kit, assembled or installed by the retailer, certified by
12 the user to be used only for the production of ethyl alcohol
13 that will be used for consumption as motor fuel or as a
14 component of motor fuel for the personal use of the user, and
15 not subject to sale or resale.
16 (4) Graphic arts machinery and equipment, including
17 repair and replacement parts, both new and used, and
18 including that manufactured on special order or purchased for
19 lease, certified by the purchaser to be used primarily for
20 graphic arts production.
21 (5) A motor vehicle of the first division, a motor
22 vehicle of the second division that is a self-contained motor
23 vehicle designed or permanently converted to provide living
24 quarters for recreational, camping, or travel use, with
25 direct walk through access to the living quarters from the
26 driver's seat, or a motor vehicle of the second division that
27 is of the van configuration designed for the transportation
28 of not less than 7 nor more than 16 passengers, as defined in
29 Section 1-146 of the Illinois Vehicle Code, that is used for
30 automobile renting, as defined in the Automobile Renting
31 Occupation and Use Tax Act.
32 (6) Personal property sold by a teacher-sponsored
33 student organization affiliated with an elementary or
34 secondary school located in Illinois.
35 (7) Proceeds of that portion of the selling price of a
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1 passenger car the sale of which is subject to the Replacement
2 Vehicle Tax.
3 (8) Personal property sold to an Illinois county fair
4 association for use in conducting, operating, or promoting
5 the county fair.
6 (9) Personal property sold to a not-for-profit music or
7 dramatic arts organization that establishes, by proof
8 required by the Department by rule, that it has received an
9 exemption under Section 501(c) (3) of the Internal Revenue
10 Code and that is organized and operated for the presentation
11 of live public performances of musical or theatrical works on
12 a regular basis.
13 (10) Personal property sold by a corporation, society,
14 association, foundation, institution, or organization, other
15 than a limited liability company, that is organized and
16 operated as a not-for-profit service enterprise for the
17 benefit of persons 65 years of age or older if the personal
18 property was not purchased by the enterprise for the purpose
19 of resale by the enterprise.
20 (11) Personal property sold to a governmental body, to a
21 corporation, society, association, foundation, or institution
22 organized and operated exclusively for charitable, religious,
23 or educational purposes, or to a not-for-profit corporation,
24 society, association, foundation, institution, or
25 organization that has no compensated officers or employees
26 and that is organized and operated primarily for the
27 recreation of persons 55 years of age or older. A limited
28 liability company may qualify for the exemption under this
29 paragraph only if the limited liability company is organized
30 and operated exclusively for educational purposes. On and
31 after July 1, 1987, however, no entity otherwise eligible for
32 this exemption shall make tax-free purchases unless it has an
33 active identification number issued by the Department.
34 (12) Personal property sold to interstate carriers for
35 hire for use as rolling stock moving in interstate commerce
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1 or to lessors under leases of one year or longer executed or
2 in effect at the time of purchase by interstate carriers for
3 hire for use as rolling stock moving in interstate commerce
4 and equipment operated by a telecommunications provider,
5 licensed as a common carrier by the Federal Communications
6 Commission, which is permanently installed in or affixed to
7 aircraft moving in interstate commerce.
8 (13) Proceeds from sales to owners, lessors, or shippers
9 of tangible personal property that is utilized by interstate
10 carriers for hire for use as rolling stock moving in
11 interstate commerce and equipment operated by a
12 telecommunications provider, licensed as a common carrier by
13 the Federal Communications Commission, which is permanently
14 installed in or affixed to aircraft moving in interstate
15 commerce.
16 (14) Machinery and equipment that will be used by the
17 purchaser, or a lessee of the purchaser, primarily in the
18 process of manufacturing or assembling tangible personal
19 property for wholesale or retail sale or lease, whether the
20 sale or lease is made directly by the manufacturer or by some
21 other person, whether the materials used in the process are
22 owned by the manufacturer or some other person, or whether
23 the sale or lease is made apart from or as an incident to the
24 seller's engaging in the service occupation of producing
25 machines, tools, dies, jigs, patterns, gauges, or other
26 similar items of no commercial value on special order for a
27 particular purchaser.
28 (15) Proceeds of mandatory service charges separately
29 stated on customers' bills for purchase and consumption of
30 food and beverages, to the extent that the proceeds of the
31 service charge are in fact turned over as tips or as a
32 substitute for tips to the employees who participate directly
33 in preparing, serving, hosting or cleaning up the food or
34 beverage function with respect to which the service charge is
35 imposed.
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1 (16) Petroleum products sold to a purchaser if the
2 seller is prohibited by federal law from charging tax to the
3 purchaser.
4 (17) Tangible personal property sold to a common carrier
5 by rail or motor that receives the physical possession of the
6 property in Illinois and that transports the property, or
7 shares with another common carrier in the transportation of
8 the property, out of Illinois on a standard uniform bill of
9 lading showing the seller of the property as the shipper or
10 consignor of the property to a destination outside Illinois,
11 for use outside Illinois.
12 (18) Legal tender, currency, medallions, or gold or
13 silver coinage issued by the State of Illinois, the
14 government of the United States of America, or the government
15 of any foreign country, and bullion.
16 (19) Oil field exploration, drilling, and production
17 equipment, including (i) rigs and parts of rigs, rotary rigs,
18 cable tool rigs, and workover rigs, (ii) pipe and tubular
19 goods, including casing and drill strings, (iii) pumps and
20 pump-jack units, (iv) storage tanks and flow lines, (v) any
21 individual replacement part for oil field exploration,
22 drilling, and production equipment, and (vi) machinery and
23 equipment purchased for lease; but excluding motor vehicles
24 required to be registered under the Illinois Vehicle Code.
25 (20) Photoprocessing machinery and equipment, including
26 repair and replacement parts, both new and used, including
27 that manufactured on special order, certified by the
28 purchaser to be used primarily for photoprocessing, and
29 including photoprocessing machinery and equipment purchased
30 for lease.
31 (21) Coal exploration, mining, offhighway hauling,
32 processing, maintenance, and reclamation equipment, including
33 replacement parts and equipment, and including equipment
34 purchased for lease, but excluding motor vehicles required to
35 be registered under the Illinois Vehicle Code.
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1 (22) Fuel and petroleum products sold to or used by an
2 air carrier, certified by the carrier to be used for
3 consumption, shipment, or storage in the conduct of its
4 business as an air common carrier, for a flight destined for
5 or returning from a location or locations outside the United
6 States without regard to previous or subsequent domestic
7 stopovers.
8 (23) A transaction in which the purchase order is
9 received by a florist who is located outside Illinois, but
10 who has a florist located in Illinois deliver the property to
11 the purchaser or the purchaser's donee in Illinois.
12 (24) Fuel consumed or used in the operation of ships,
13 barges, or vessels that are used primarily in or for the
14 transportation of property or the conveyance of persons for
15 hire on rivers bordering on this State if the fuel is
16 delivered by the seller to the purchaser's barge, ship, or
17 vessel while it is afloat upon that bordering river.
18 (25) A motor vehicle sold in this State to a nonresident
19 even though the motor vehicle is delivered to the nonresident
20 in this State, if the motor vehicle is not to be titled in
21 this State, and if a driveaway decal permit is issued to the
22 motor vehicle as provided in Section 3-603 of the Illinois
23 Vehicle Code or if the nonresident purchaser has vehicle
24 registration plates to transfer to the motor vehicle upon
25 returning to his or her home state. The issuance of the
26 driveaway decal permit or having the out-of-state
27 registration plates to be transferred is prima facie evidence
28 that the motor vehicle will not be titled in this State.
29 (26) Semen used for artificial insemination of livestock
30 for direct agricultural production.
31 (27) Horses, or interests in horses, registered with and
32 meeting the requirements of any of the Arabian Horse Club
33 Registry of America, Appaloosa Horse Club, American Quarter
34 Horse Association, United States Trotting Association, or
35 Jockey Club, as appropriate, used for purposes of breeding or
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1 racing for prizes.
2 (28) Computers and communications equipment utilized
3 for any hospital purpose and equipment used in the diagnosis,
4 analysis, or treatment of hospital patients sold to a lessor
5 who leases the equipment, under a lease of one year or longer
6 executed or in effect at the time of the purchase, to a
7 hospital that has been issued an active tax exemption
8 identification number by the Department under Section 1g of
9 this Act.
10 (29) Personal property sold to a lessor who leases the
11 property, under a lease of one year or longer executed or in
12 effect at the time of the purchase, to a governmental body
13 that has been issued an active tax exemption identification
14 number by the Department under Section 1g of this Act.
15 (30) Beginning with taxable years ending on or after
16 December 31, 1995 and ending with taxable years ending on or
17 before December 31, 2004, personal property that is donated
18 for disaster relief to be used in a State or federally
19 declared disaster area in Illinois or bordering Illinois by a
20 manufacturer or retailer that is registered in this State to
21 a corporation, society, association, foundation, or
22 institution that has been issued a sales tax exemption
23 identification number by the Department that assists victims
24 of the disaster who reside within the declared disaster area.
25 (31) Beginning with taxable years ending on or after
26 December 31, 1995 and ending with taxable years ending on or
27 before December 31, 2004, personal property that is used in
28 the performance of infrastructure repairs in this State,
29 including but not limited to municipal roads and streets,
30 access roads, bridges, sidewalks, waste disposal systems,
31 water and sewer line extensions, water distribution and
32 purification facilities, storm water drainage and retention
33 facilities, and sewage treatment facilities, resulting from a
34 State or federally declared disaster in Illinois or bordering
35 Illinois when such repairs are initiated on facilities
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1 located in the declared disaster area within 6 months after
2 the disaster.
3 (Source: P.A. 88-337; 88-480; 88-547; 88-670, eff. 12-2-94;
4 89-16, eff. 5-30-95; 89-115, eff. 1-1-96; 89-349, eff.
5 8-17-95; 89-495, eff. 6-24-96; 89-496, eff. 6-25-96; 89-626,
6 eff. 8-9-96; revised 8-21-96.)
7 Section 5. The Illinois Vehicle Code is amended by
8 changing Section 11-304 as follows:
9 (625 ILCS 5/11-304) (from Ch. 95 1/2, par. 11-304)
10 Sec. 11-304. Local traffic-control devices; tourist
11 oriented businesses signs.
12 Local authorities and road district highway commissioners
13 in their respective maintenance jurisdiction shall place and
14 maintain such traffic-control devices upon highways under
15 their maintenance jurisdiction as are required to indicate
16 and carry out the provisions of this Chapter, and local
17 traffic ordinances or to regulate, warn, or guide traffic.
18 All such traffic control devices shall conform to the State
19 Manual and Specifications and shall be justified by traffic
20 warrants stated in the Manual. Placement of traffic-control
21 devices on township or road district roads also shall be
22 subject to the written approval of the county engineer or
23 superintendent of highways.
24 Local authorities and road district highway commissioners
25 in their respective maintenance jurisdictions shall have the
26 authority to install signs, in conformance with the State
27 Manual and specifications, alerting motorists of the tourist
28 oriented businesses available on roads under local
29 jurisdiction in rural areas as may be required to guide
30 motorists to the businesses. The local authorities and road
31 district highway commissioners shall also have the authority
32 to sell or lease space on these signs to the owners or
33 operators of the businesses.
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1 (Source: P.A. 87-217.)
2 Section 10. The Motor Vehicle Retail Installment Sales
3 Act is amended by changing Section 11.1 as follows:
4 (815 ILCS 375/11.1) (from Ch. 121 1/2, par. 571.1)
5 Sec. 11.1. A seller in a retail installment contract may
6 add a "documentary fee" for processing documents and
7 performing services related to closing of a sale. The maximum
8 amount that may be charged by a seller for a documentary fee
9 is the base documentary fee beginning January 1, 1992, of $40
10 which and shall be subject to an annual rate adjustment equal
11 to the percentage of change in the Bureau of Labor Statistics
12 Consumer Price Index. Every retail installment contract under
13 this Act shall contain or be accompanied by a notice
14 containing the following information:
15 "DOCUMENTARY FEE. A DOCUMENTARY FEE IS NOT AN OFFICIAL
16 FEE. A DOCUMENTARY FEE IS NOT REQUIRED BY LAW, BUT MAY BE
17 CHARGED TO BUYERS FOR HANDLING DOCUMENTS AND PERFORMING
18 SERVICES RELATED TO CLOSING OF A SALE. THE BASE DOCUMENTARY
19 FEE BEGINNING JANUARY 1, 1992, WAS $40. THE MAXIMUM AMOUNT
20 THAT MAY BE CHARGED FOR A DOCUMENTARY FEE IS THE BASE
21 DOCUMENTARY FEE OF MAY NOT EXCEED $40 WHICH AND SHALL BE
22 SUBJECT TO AN ANNUAL RATE ADJUSTMENT EQUAL TO THE PERCENTAGE
23 OF CHANGE IN THE BUREAU OF LABOR STATISTICS CONSUMER PRICE
24 INDEX. THIS NOTICE IS REQUIRED BY LAW.
25 (Source: P.A. 87-625.)".
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1 Submitted on , 1997.
2 ______________________________ _____________________________
3 Senator Fawell Representative Deering
4 ______________________________ _____________________________
5 Senator Parker Representative Erwin
6 ______________________________ _____________________________
7 Senator Mahar Representative Hannig
8 ______________________________ _____________________________
9 Senator Shadid Representative Churchill
10 ______________________________ _____________________________
11 Senator Cullerton Representative Wait
12 Committee for the Senate Committee for the House