Public Act 095-0528
 		





HB0811 Enrolled
LRB095 10788 BDD 31032 b






    AN ACT concerning revenue.

 
    Be it enacted by the People of the State of Illinois,
 
represented in the General Assembly:

 
    Section 5. The Use Tax Act is amended  by changing Section 
3-61 as follows:
 



    (35 ILCS 105/3-61)



    Sec. 3-61. Motor vehicles; trailers; use as rolling stock 
definition. 
    (a) Through
June 30, 2003, "use
as
rolling stock moving
in

interstate commerce" in subsections (b) and (c) of Section 3-55 
means for motor
vehicles, as defined in Section 1-146 of the 
Illinois Vehicle Code, and
trailers, as defined in Section 
1-209 of the Illinois Vehicle Code, when on 15
or more 
occasions in a 12-month period the motor vehicle and trailer 
has
carried
persons or
property for hire in interstate 
commerce, even just between points in Illinois,
if the motor 
vehicle and trailer transports persons whose journeys or 
property
whose shipments originate or terminate outside 
Illinois.  This definition
applies to all property purchased for 
the purpose of being
attached to those motor vehicles or 
trailers as a part thereof.

    (b) On and after July 1, 2003 and through June 30, 2004, 
"use as rolling stock moving in interstate
commerce" in

paragraphs (b) and (c) of Section 3-55 occurs for motor 
vehicles, as defined in
Section 1-146 of the Illinois Vehicle 
Code, when during a 12-month period
the
rolling stock has 
carried persons or property for hire in interstate commerce
for 
51% of
its total trips and transports persons whose journeys or 
property whose
shipments
originate or terminate outside 
Illinois. Trips that are only between points in
Illinois shall

not be counted as interstate trips when calculating whether the 
tangible
personal property
qualifies for the exemption but such 
trips shall be included in total trips
taken.

    (c) Beginning July 1, 2004, "use as rolling stock moving in 
interstate commerce" in paragraphs (b) and (c) of Section 3-55 
occurs for motor vehicles, as defined in Section 1-146 of the 
Illinois Vehicle Code, when during a 12-month period the 
rolling stock has carried persons or property for hire in 
interstate commerce for greater than 50% of its total trips for 
that period or for greater than 50% of its total miles for that 
period.   The person claiming the exemption shall make an 
election at the time of purchase to use either the trips or 
mileage method.   Persons who purchased motor vehicles prior to 
July 1, 2004 shall make an election to use either the trips or 
mileage method and document that election in their books and 
records.  If no election is made under this subsection to use 
the trips or mileage method, the person shall be deemed to have 
chosen the mileage method.  Any election to use either the trips 
or mileage method will remain in effect for that motor vehicle 
for any period for which the Department may issue a notice of 
tax liability under this Act.
    For purposes of determining qualifying trips or miles, 
motor vehicles that carry persons or property for hire, even 
just between points in Illinois, will be considered used for 
hire in interstate commerce if the motor vehicle transports 
persons whose journeys or property whose shipments originate or 
terminate outside Illinois. The exemption for motor vehicles

used as rolling stock moving in interstate commerce may be

claimed only for the following vehicles: (i) motor vehicles 
whose gross vehicle weight
rating exceeds 16,000 pounds; and 
(ii) limousines, as defined in Section 1-139.1 of the Illinois 
Vehicle Code. This definition applies to all property purchased 
for the purpose of being attached to those motor vehicles as a 
part thereof.
    (d) Beginning July 1, 2004, "use as rolling stock moving in 
interstate commerce" in paragraphs (b) and (c) of Section 3-55 
occurs for trailers, as defined in Section 1-209 of the 
Illinois Vehicle Code, semitrailers as defined in Section 1-187 
of the Illinois Vehicle Code, and pole trailers as defined in 
Section 1-161 of the Illinois Vehicle Code, when during a 
12-month period the rolling stock has carried persons or 
property for hire in interstate commerce for greater than 50% 
of its total trips for that period or for greater than 50% of 
its total miles for that period.  The person claiming the 
exemption for a trailer or trailers that will not be dedicated 
to a motor vehicle or group of motor vehicles shall make an 
election at the time of purchase to use either the trips or 
mileage method.  Persons who purchased trailers prior to July 1, 
2004 that are not dedicated to a motor vehicle or group of 
motor vehicles shall make an election to use either the trips 
or mileage method and document that election in their books and 
records. If no election is made under this subsection to use 
the trips or mileage method, the person shall be deemed to have 
chosen the mileage method.   Any election to use either the trips 
or mileage method will remain in effect for that trailer for 
any period for which the Department may issue a notice of tax 
liability under this Act.
    For purposes of determining qualifying trips or miles, 
trailers, semitrailers, or pole trailers that carry property 
for hire, even just between points in Illinois, will be 
considered used for hire in interstate commerce if the 
trailers, semitrailers, or pole trailers transport property 
whose shipments originate or terminate outside Illinois.   This 
definition applies to all property purchased for the purpose of 
being attached to those trailers, semitrailers, or pole 
trailers as a part thereof.  In lieu of a person providing 
documentation regarding the qualifying use of each individual 
trailer, semitrailer, or pole trailer, that person may document 
such qualifying use by providing documentation of the 
following:
        (1) If a trailer, semitrailer, or pole trailer is 
    dedicated to a motor vehicle that qualifies as rolling 
    stock moving in interstate commerce under subsection (c) of 
    this Section, then that trailer, semitrailer, or pole 
    trailer qualifies as rolling stock moving in interstate 
    commerce under this subsection.
        (2) If a trailer, semitrailer, or pole trailer is 
    dedicated to a group of motor vehicles that all qualify as 
    rolling stock moving in interstate commerce under 
    subsection (c) of this Section, then that trailer, 
    semitrailer, or pole trailer qualifies as rolling stock 
    moving in interstate commerce under this subsection.
        (3) If one or more trailers, semitrailers, or pole 
    trailers are dedicated to a group of motor vehicles and not 
    all of those motor vehicles in that group qualify as 
    rolling stock moving in interstate commerce under 
    subsection (c) of this Section, then the percentage of 
    those trailers, semitrailers, or pole trailers that 
    qualifies as rolling stock moving in interstate commerce 
    under this subsection is equal to the percentage of those 
    motor vehicles in that group that qualify as rolling stock 
    moving in interstate commerce under subsection (c) of this 
    Section to which those trailers, semitrailers, or pole 
    trailers are dedicated.   However, to determine the 
    qualification for the exemption provided under this item 
    (3), the mathematical application of the qualifying 
    percentage to one or more trailers, semitrailers, or pole 
    trailers under this subpart shall not be allowed as to any 
    fraction of a trailer, semitrailer, or pole trailer.

(Source: P.A. 93-23, eff. 6-20-03; 93-1033, eff. 9-3-04.)

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



    (35 ILCS 110/3-51)



    Sec. 3-51. Motor vehicles; trailers; use as rolling stock 
definition. 
    (a) Through
June 30, 2003, "use
as
rolling stock moving
in

interstate commerce" in subsection (b) of Section 3-45 means 
for motor
vehicles, as defined in Section 1-46 of the Illinois 
Vehicle Code, and
trailers, as defined in Section 1-209 of the 
Illinois Vehicle Code, when on 15
or more
occasions in a 
12-month period the motor vehicle and trailer has carried

persons
or property
for hire in interstate commerce, even just 
between points in Illinois, if the
motor vehicle and trailer 
transports persons whose journeys or property
whose shipments 
originate or terminate outside Illinois.  This definition

applies to all property purchased for the purpose of being 
attached to those
motor
vehicles or trailers as a part thereof.

    (b) On and after July 1, 2003 and through June 30, 2004, 
"use as rolling stock moving in interstate
commerce" in

paragraphs (4) and (4a) of the definition of "sale of service" 
in Section 2
and subsection (b) of Section 3-45 occurs for 
motor vehicles, as defined in
Section 1-146 of the Illinois 
Vehicle Code, when
during a 12-month period the rolling stock 
has carried persons or property for
hire in
interstate commerce 
for 51% of its total trips and transports persons whose

journeys or
property whose shipments originate or terminate 
outside Illinois.   Trips that
are only
between points in 
Illinois shall not be counted as interstate trips when

calculating whether
the tangible personal property qualifies 
for the exemption but such trips shall
be included
in total 
trips taken.

    (c) Beginning July 1, 2004, "use as rolling stock moving in 
interstate commerce" in paragraphs (4) and (4a) of the 
definition of "sale of service" in Section 2 and subsection (b) 
of Section 3-45 occurs for motor vehicles, as defined in 
Section 1-146 of the Illinois Vehicle Code, when during a 
12-month period the rolling stock has carried persons or 
property for hire in interstate commerce for greater than 50% 
of its total trips for that period or for greater than 50% of 
its total miles for that period.   The person claiming the 
exemption shall make an election at the time of purchase to use 
either the trips or mileage method.   Persons who purchased motor 
vehicles prior to July 1, 2004 shall make an election to use 
either the trips or mileage method and document that election 
in their books and records.  If no election is made under this 
subsection to use the trips or mileage method, the person shall 
be deemed to have chosen the mileage method.  Any election to 
use either the trips or mileage method will remain in effect 
for that motor vehicle for any period for which the Department 
may issue a notice of tax liability under this Act.
    For purposes of determining qualifying trips or miles, 
motor vehicles that carry persons or property for hire, even 
just between points in Illinois, will be considered used for 
hire in interstate commerce if the motor vehicle transports 
persons whose journeys or property whose shipments originate or 
terminate outside Illinois. The exemption for motor vehicles

used as rolling stock moving in interstate commerce may be

claimed only for the following vehicles: (i) motor vehicles 
whose gross vehicle weight
rating exceeds 16,000 pounds; and 
(ii) limousines, as defined in Section 1-139.1 of the Illinois 
Vehicle Code. This definition applies to all property purchased 
for the purpose of being attached to those motor vehicles as a 
part thereof.
    (d) Beginning July 1, 2004, "use as rolling stock moving in 
interstate commerce" in paragraphs (4) and (4a) of the 
definition of "sale of service" in Section 2 and subsection (b) 
of Section 3-45 occurs for trailers, as defined in Section 
1-209 of the Illinois Vehicle Code, semitrailers as defined in 
Section 1-187 of the Illinois Vehicle Code, and pole trailers 
as defined in Section 1-161 of the Illinois Vehicle Code, when 
during a 12-month period the rolling stock has carried persons 
or property for hire in interstate commerce for greater than 
50% of its total trips for that period or for greater than 50% 
of its total miles for that period.  The person claiming the 
exemption for a trailer or trailers that will not be dedicated 
to a motor vehicle or group of motor vehicles shall make an 
election at the time of purchase to use either the trips or 
mileage method.  Persons who purchased trailers prior to July 1, 
2004 that are not dedicated to a motor vehicle or group of 
motor vehicles shall make an election to use either the trips 
or mileage method and document that election in their books and 
records. If no election is made under this subsection to use 
the trips or mileage method, the person shall be deemed to have 
chosen the mileage method.   Any election to use either the trips 
or mileage method will remain in effect for that trailer for 
any period for which the Department may issue a notice of tax 
liability under this Act.
    For purposes of determining qualifying trips or miles, 
trailers, semitrailers, or pole trailers that carry property 
for hire, even just between points in Illinois, will be 
considered used for hire in interstate commerce if the 
trailers, semitrailers, or pole trailers transport property 
whose shipments originate or terminate outside Illinois.   This 
definition applies to all property purchased for the purpose of 
being attached to those trailers, semitrailers, or pole 
trailers as a part thereof.  In lieu of a person providing 
documentation regarding the qualifying use of each individual 
trailer, semitrailer, or pole trailer, that person may document 
such qualifying use by providing documentation of the 
following:
        (1) If a trailer, semitrailer, or pole trailer is 
    dedicated to a motor vehicle that qualifies as rolling 
    stock moving in interstate commerce under subsection (c) of 
    this Section, then that trailer, semitrailer, or pole 
    trailer qualifies as rolling stock moving in interstate 
    commerce under this subsection.
        (2) If a trailer, semitrailer, or pole trailer is 
    dedicated to a group of motor vehicles that all qualify as 
    rolling stock moving in interstate commerce under 
    subsection (c) of this Section, then that trailer, 
    semitrailer, or pole trailer qualifies as rolling stock 
    moving in interstate commerce under this subsection.
        (3) If one or more trailers, semitrailers, or pole 
    trailers are dedicated to a group of motor vehicles and not 
    all of those motor vehicles in that group qualify as 
    rolling stock moving in interstate commerce under 
    subsection (c) of this Section, then the percentage of 
    those trailers, semitrailers, or pole trailers that 
    qualifies as rolling stock moving in interstate commerce 
    under this subsection is equal to the percentage of those 
    motor vehicles in that group that qualify as rolling stock 
    moving in interstate commerce under subsection (c) of this 
    Section to which those trailers, semitrailers, or pole 
    trailers are dedicated.   However, to determine the 
    qualification for the exemption provided under this item 
    (3), the mathematical application of the qualifying 
    percentage to one or more trailers, semitrailers, or pole 
    trailers under this subpart shall not be allowed as to any 
    fraction of a trailer, semitrailer, or pole trailer.

(Source: P.A. 93-23, eff. 6-20-03; 93-1033, eff. 9-3-04.)

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



    (35 ILCS 115/2d)



    Sec. 2d. Motor vehicles; trailers; use as rolling stock 
definition. 
    (a) Through June
30, 2003, "use as
rolling stock moving in

interstate commerce" in subsections (d) and (d-1) of the 
definition of "sale of
service" in Section 2 means for motor 
vehicles, as defined in Section 1-146 of
the Illinois Vehicle 
Code, and trailers, as defined in Section 1-209 of the
Illinois 
Vehicle Code, when on 15 or more occasions in a 12-month period 
the
motor vehicle and trailer has carried persons or property 
for hire in
interstate commerce, even just between points in 
Illinois, if the motor vehicle
and trailer transports persons 
whose journeys or property whose shipments
originate or 
terminate outside Illinois.
This definition applies to all 
property purchased for the purpose of being
attached to those 
motor vehicles or trailers as a part thereof.

    (b) On and after July 1, 2003 and through June 30, 2004, 
"use as rolling stock moving in interstate
commerce" in

paragraphs (d) and (d-1) of the definition of "sale of service" 
in
Section 2 occurs for motor vehicles, as defined in Section 
1-146 of the
Illinois Vehicle Code,
when during a 12-month 
period the rolling stock has carried persons or property
for 
hire
in interstate commerce for 51% of its total trips and 
transports persons whose
journeys or
property whose shipments 
originate or terminate outside Illinois. Trips that
are only

between points in Illinois will not be counted as interstate 
trips when
calculating whether
the tangible personal property 
qualifies for the exemption but such trips will
be included
in 
total trips taken.

    (c) Beginning July 1, 2004, "use as rolling stock moving in 
interstate commerce" in paragraphs (d) and (d-1) of the 
definition of "sale of service" in Section 2 occurs for motor 
vehicles, as defined in Section 1-146 of the Illinois Vehicle 
Code, when during a 12-month period the rolling stock has 
carried persons or property for hire in interstate commerce for 
greater than 50% of its total trips for that period or for 
greater than 50% of its total miles for that period.   The person 
claiming the exemption shall make an election at the time of 
purchase to use either the trips or mileage method.   Persons who 
purchased motor vehicles prior to July 1, 2004 shall make an 
election to use either the trips or mileage method and document 
that election in their books and records.  If no election is 
made under this subsection to use the trips or mileage method, 
the person shall be deemed to have chosen the mileage method.  
Any election to use either the trips or mileage method will 
remain in effect for that motor vehicle for any period for 
which the Department may issue a notice of tax liability under 
this Act.
    For purposes of determining qualifying trips or miles, 
motor vehicles that carry persons or property for hire, even 
just between points in Illinois, will be considered used for 
hire in interstate commerce if the motor vehicle transports 
persons whose journeys or property whose shipments originate or 
terminate outside Illinois. The exemption for motor vehicles

used as rolling stock moving in interstate commerce may be

claimed only for the following vehicles: (i) motor vehicles 
whose gross vehicle weight
rating exceeds 16,000 pounds; and 
(ii) limousines, as defined in Section 1-139.1 of the Illinois 
Vehicle Code. This definition applies to all property purchased 
for the purpose of being attached to those motor vehicles as a 
part thereof.
    (d) Beginning July 1, 2004, "use as rolling stock moving in 
interstate commerce" in paragraphs (d) and (d-1) of the 
definition of "sale of service" in Section 2 occurs for 
trailers, as defined in Section 1-209 of the Illinois Vehicle 
Code, semitrailers as defined in Section 1-187 of the Illinois 
Vehicle Code, and pole trailers as defined in Section 1-161 of 
the Illinois Vehicle Code, when during a 12-month period the 
rolling stock has carried persons or property for hire in 
interstate commerce for greater than 50% of its total trips for 
that period or for greater than 50% of its total miles for that 
period.  The person claiming the exemption for a trailer or 
trailers that will not be dedicated to a motor vehicle or group 
of motor vehicles shall make an election at the time of 
purchase to use either the trips or mileage method.  Persons who 
purchased trailers prior to July 1, 2004 that are not dedicated 
to a motor vehicle or group of motor vehicles shall make an 
election to use either the trips or mileage method and document 
that election in their books and records. If no election is 
made under this subsection to use the trips or mileage method, 
the person shall be deemed to have chosen the mileage method.   
Any election to use either the trips or mileage method will 
remain in effect for that trailer for any period for which the 
Department may issue a notice of tax liability under this Act.
    For purposes of determining qualifying trips or miles, 
trailers, semitrailers, or pole trailers that carry property 
for hire, even just between points in Illinois, will be 
considered used for hire in interstate commerce if the 
trailers, semitrailers, or pole trailers transport property 
whose shipments originate or terminate outside Illinois.   This 
definition applies to all property purchased for the purpose of 
being attached to those trailers, semitrailers, or pole 
trailers as a part thereof.  In lieu of a person providing 
documentation regarding the qualifying use of each individual 
trailer, semitrailer, or pole trailer, that person may document 
such qualifying use by providing documentation of the 
following:
        (1) If a trailer, semitrailer, or pole trailer is 
    dedicated to a motor vehicle that qualifies as rolling 
    stock moving in interstate commerce under subsection (c) of 
    this Section, then that trailer, semitrailer, or pole 
    trailer qualifies as rolling stock moving in interstate 
    commerce under this subsection.
        (2) If a trailer, semitrailer, or pole trailer is 
    dedicated to a group of motor vehicles that all qualify as 
    rolling stock moving in interstate commerce under 
    subsection (c) of this Section, then that trailer, 
    semitrailer, or pole trailer qualifies as rolling stock 
    moving in interstate commerce under this subsection.
        (3) If one or more trailers, semitrailers, or pole 
    trailers are dedicated to a group of motor vehicles and not 
    all of those motor vehicles in that group qualify as 
    rolling stock moving in interstate commerce under 
    subsection (c) of this Section, then the percentage of 
    those trailers, semitrailers, or pole trailers that 
    qualifies as rolling stock moving in interstate commerce 
    under this subsection is equal to the percentage of those 
    motor vehicles in that group that qualify as rolling stock 
    moving in interstate commerce under subsection (c) of this 
    Section to which those trailers, semitrailers, or pole 
    trailers are dedicated.   However, to determine the 
    qualification for the exemption provided under this item 
    (3), the mathematical application of the qualifying 
    percentage to one or more trailers, semitrailers, or pole 
    trailers under this subpart shall not be allowed as to any 
    fraction of a trailer, semitrailer, or pole trailer.

(Source: P.A. 93-23, eff. 6-20-03; 93-1033, eff. 9-3-04.)

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



    (35 ILCS 120/2-51)



    Sec. 2-51. Motor vehicles; trailers; use as rolling stock 
definition. 
    (a) Through
June 30, 2003, "use
as
rolling stock moving
in

interstate commerce" in
paragraphs (12) and (13) of Section 2-5 
means for motor vehicles, as defined in
Section 1-146 of the 
Illinois Vehicle Code, and trailers, as defined in Section

1-209 of the Illinois Vehicle Code, when on 15 or more 
occasions in a
12-month period the motor vehicle and trailer 
has carried persons or property
for
hire in
interstate 
commerce, even just between points in Illinois, if the motor 
vehicle
and trailer transports persons whose journeys or 
property whose shipments
originate or terminate outside 
Illinois.  This
definition applies to all
property purchased for 
the purpose of being attached to those motor vehicles or

trailers as a part thereof.

    (b) On and after July 1, 2003 and through June 30, 2004, 
"use as rolling stock moving in interstate
commerce" in

paragraphs (12) and (13) of Section 2-5 occurs for motor 
vehicles, as defined
in Section 1-146 of the Illinois Vehicle 
Code, when during a 12-month
period the
rolling stock has 
carried persons or property for hire in interstate commerce
for 
51% of
its total trips and transports persons whose journeys or 
property whose
shipments
originate or terminate outside 
Illinois. Trips that are only between points in
Illinois shall

not be counted as interstate trips when calculating whether the 
tangible
personal property
qualifies for the exemption but such 
trips shall be included in total trips
taken.

    (c) Beginning July 1, 2004, "use as rolling stock moving in 
interstate commerce" in paragraphs (12) and (13) of Section 2-5 
occurs for motor vehicles, as defined in Section 1-146 of the 
Illinois Vehicle Code, when during a 12-month period the 
rolling stock has carried persons or property for hire in 
interstate commerce for greater than 50% of its total trips for 
that period or for greater than 50% of its total miles for that 
period.   The person claiming the exemption shall make an 
election at the time of purchase to use either the trips or 
mileage method.   Persons who purchased motor vehicles prior to 
July 1, 2004 shall make an election to use either the trips or 
mileage method and document that election in their books and 
records.  If no election is made under this subsection to use 
the trips or mileage method, the person shall be deemed to have 
chosen the mileage method.  Any election to use either the trips 
or mileage method will remain in effect for that motor vehicle 
for any period for which the Department may issue a notice of 
tax liability under this Act.
    For purposes of determining qualifying trips or miles, 
motor vehicles that carry persons or property for hire, even 
just between points in Illinois, will be considered used for 
hire in interstate commerce if the motor vehicle transports 
persons whose journeys or property whose shipments originate or 
terminate outside Illinois. The exemption for motor vehicles

used as rolling stock moving in interstate commerce may be

claimed only for the following vehicles: (i) motor vehicles 
whose gross vehicle weight
rating exceeds 16,000 pounds; and 
(ii) limousines, as defined in Section 1-139.1 of the Illinois 
Vehicle Code. This definition applies to all property purchased 
for the purpose of being attached to those motor vehicles as a 
part thereof.
    (d) Beginning July 1, 2004, "use as rolling stock moving in 
interstate commerce" in paragraphs (12) and (13) of Section 2-5 
occurs for trailers, as defined in Section 1-209 of the 
Illinois Vehicle Code, semitrailers as defined in Section 1-187 
of the Illinois Vehicle Code, and pole trailers as defined in 
Section 1-161 of the Illinois Vehicle Code, when during a 
12-month period the rolling stock has carried persons or 
property for hire in interstate commerce for greater than 50% 
of its total trips for that period or for greater than 50% of 
its total miles for that period.  The person claiming the 
exemption for a trailer or trailers that will not be dedicated 
to a motor vehicle or group of motor vehicles shall make an 
election at the time of purchase to use either the trips or 
mileage method.  Persons who purchased trailers prior to July 1, 
2004 that are not dedicated to a motor vehicle or group of 
motor vehicles shall make an election to use either the trips 
or mileage method and document that election in their books and 
records. If no election is made under this subsection to use 
the trips or mileage method, the person shall be deemed to have 
chosen the mileage method.   Any election to use either the trips 
or mileage method will remain in effect for that trailer for 
any period for which the Department may issue a notice of tax 
liability under this Act.
    For purposes of determining qualifying trips or miles, 
trailers, semitrailers, or pole trailers that carry property 
for hire, even just between points in Illinois, will be 
considered used for hire in interstate commerce if the 
trailers, semitrailers, or pole trailers transport property 
whose shipments originate or terminate outside Illinois.   This 
definition applies to all property purchased for the purpose of 
being attached to those trailers, semitrailers, or pole 
trailers as a part thereof.  In lieu of a person providing 
documentation regarding the qualifying use of each individual 
trailer, semitrailer, or pole trailer, that person may document 
such qualifying use by providing documentation of the 
following:
        (1) If a trailer, semitrailer, or pole trailer is 
    dedicated to a motor vehicle that qualifies as rolling 
    stock moving in interstate commerce under subsection (c) of 
    this Section, then that trailer, semitrailer, or pole 
    trailer qualifies as rolling stock moving in interstate 
    commerce under this subsection.
        (2) If a trailer, semitrailer, or pole trailer is 
    dedicated to a group of motor vehicles that all qualify as 
    rolling stock moving in interstate commerce under 
    subsection (c) of this Section, then that trailer, 
    semitrailer, or pole trailer qualifies as rolling stock 
    moving in interstate commerce under this subsection.
        (3) If one or more trailers, semitrailers, or pole 
    trailers are dedicated to a group of motor vehicles and not 
    all of those motor vehicles in that group qualify as 
    rolling stock moving in interstate commerce under 
    subsection (c) of this Section, then the percentage of 
    those trailers, semitrailers, or pole trailers that 
    qualifies as rolling stock moving in interstate commerce 
    under this subsection is equal to the percentage of those 
    motor vehicles in that group that qualify as rolling stock 
    moving in interstate commerce under subsection (c) of this 
    Section to which those trailers, semitrailers, or pole 
    trailers are dedicated.   However, to determine the 
    qualification for the exemption provided under this item 
    (3), the mathematical application of the qualifying 
    percentage to one or more trailers, semitrailers, or pole 
    trailers under this subpart shall not be allowed as to any 
    fraction of a trailer, semitrailer, or pole trailer.

(Source: P.A. 93-23, eff. 6-20-03; 93-1033, eff. 9-3-04.)

 

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