SB3445sam001 100TH GENERAL ASSEMBLY

Sen. Pamela J. Althoff

Filed: 3/13/2018

10000SB3445sam001 LRB100 20331 HLH 37393 a

AMENDMENT TO SENATE BILL 3445

AMENDMENT NO. ______. Amend Senate Bill 3445 on page 5, by deleting lines 10 through 12; and

on page 99, line 1, after "and", by inserting "a purchaser"; and

on page 100, line 1, after "aircraft." by inserting "Except as to motor vehicles, aircraft, watercraft, and trailers, and except as to cigarettes as defined in the Cigarette Use Tax Act, when tangible personal property is purchased out-of-state from a retailer by a purchaser who did not pay the tax imposed by this Act to the retailer, and a purchaser who does not file returns with the Department as a retailer under Section 9 of this Act, the liability for the tax imposed by the Act arises on the date such tangible personal property is brought into this State. The purchaser shall, within 30 days after such tangible personal property is brought into this State, file with the Department, upon a form to be prescribed and supplied by the Department, a return for the tangible personal property purchased."; and

on page 100, line 14, after "and", by inserting "a purchaser"; and

on page 100, line 18, after "cigarettes.", by inserting "When cigarettes, as defined in the Cigarette Use Tax Act, are purchased out-of-state from a retailer for use in this State by a purchaser who did not pay the tax imposed by this Act to the retailer, and a purchaser who does not file returns with the Department as a retailer under Section 9 of this Act, the liability for the tax imposed by the Act arises on the date such cigarettes are brought into this State. The purchaser shall, within 30 days after such cigarettes are brought into this State, file with the Department, upon a form to be prescribed and supplied by the Department, a return for the cigarettes purchased."; and

on page 164, by replacing line 14 with the following: "who is exempt from tax by operation of"; and

on page 210, by replacing lines 10 through 12 with the following:

"(16) Tangible personal property Petroleum products sold to a purchaser if the purchaser is exempt from use tax seller is prohibited by operation of federal law from charging tax to the purchaser. This paragraph is exempt from the provisions of Section 2-70."; and

on page 224, by deleting lines 14 through 17; and

on page 270, line 21, after "State,", by inserting "except as otherwise provided in this Section,"; and

on page 271, immediately below line 15, by inserting the following:

"In addition, with respect to motor vehicles, watercraft, aircraft, and trailers that are required to be registered with an agency of this State, every person who is engaged in the business of leasing or renting such items and who, in connection with such business, sells any such item to a retailer for the purpose of resale is, notwithstanding any other provision of this Section to the contrary, authorized to meet the return-filing requirement of this Act by reporting the transfer of all the aircraft, watercraft, motor vehicles, or trailers transferred for resale during a month to the Department on the same uniform invoice-transaction reporting return form on or before the 20th of the month following the month in which the transfer takes place. Notwithstanding any other provision of this Act to the contrary, all returns filed under this paragraph must be filed by electronic means in the manner and form as required by the Department."; and

on page 426, by replacing lines 20 through 22 with the following:

"This additional tax may not be imposed on tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act the sales of food for human consumption that"; and

by replacing everything from line 26 on page 428 through line 1 on page 429 with the following: "not be imposed on tangible personal property taxed at the 1% rate under the Service Occupation Tax Act sales of food for human"; and

on page 437, by replacing lines 9 through 11 with the following:

"This additional tax may not be imposed on tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act the sale of food for human consumption that"; and

on page 439, by replacing lines 6 through 8 with the following:

"This tax may not be imposed on tangible personal property taxed at the 1% rate under the Service Occupation Tax Act sales of food for human consumption that is to be consumed off the"; and

on page 456, by replacing lines 3 through 5 with the following: "tax may not be imposed on tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act the sale of food for human consumption that is to be consumed off"; and

on page 458, by replacing lines 18 through 20 with the following: "tax may not be imposed on tangible personal property taxed at the 1% rate under the Service Occupation Tax Act the sale of food for human consumption that is to be consumed off the"; and

on page 465, by replacing lines 13 through 15 with the following: "may not be imposed on tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act the sales of food for human consumption that is to be consumed off the"; and

on page 474, by replacing lines 7 through 9 with the following: "imposed only in 1/4% increments. The tax may not be imposed on tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act the sale of food for human"; and

on page 479, by replacing lines 20 through 22 with the following: "imposed only in 1/4% increments. The tax may not be imposed on tangible personal property taxed at the 1% rate under the Service Occupation Tax Act the sale of food for human consumption"; and

on page 484, line 7, by replacing "retailers" with "retailers' retailers"; and

on page 484, by replacing lines 21 through 23 with the following: "in the municipality. This tax may not be imposed on tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act the sales of food for human consumption that"; and

on page 495, by replacing lines 9 through 11 with the following: "September 1, 1991, this additional tax may not be imposed on tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act the sales of food for human consumption"; and

on page 533, by replacing lines 18 through 20 with the following:

"This additional tax may not be imposed on tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act the sales of food for human consumption that"; and

on page 547, line 2, by replacing "15" with "1%".