Bill Status of HB 238   93rd General Assembly

Short Description:  SALES TAX-CLOTHING TAX HOLIDAY

House Sponsors
Rep. Jack D. Franks-Naomi D. Jakobsson-Gary Forby-Brandon W. Phelps, Harry Osterman, Kenneth Dunkin, Dan Reitz, Kevin Joyce, Michael K. Smith and Mike Boland

Last Action  View All Actions

DateChamber Action
  1/11/2005HouseSession Sine Die

Statutes Amended In Order of Appearance
35 ILCS 105/3b new
35 ILCS 120/2-75 new
30 ILCS 805/8.27 new

Synopsis As Introduced
Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that, notwithstanding any other provision to the contrary, no tax shall be imposed under those Acts upon the privilege of using in this State (for the Use Tax Act) or persons engaged in the business of selling at retail (for the Retailers' Occupation Tax Act) an individual item of clothing or footwear designed to be worn about the human body that (i) is purchased for a selling price of $200 or less and (ii) is purchased from 12:01 a.m. on the first Friday in August through midnight of the Sunday that follows 9 days later. Provides that a unit of local government may, by ordinance adopted by that unit of local government, opt out of the tax holiday and continue to collect and remit the tax imposed under those Acts during the tax holiday period. Provides that articles that are normally sold as a unit cannot be priced separately and sold as individual items in order to be subject to the holiday. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.

 Fiscal Note (Illinois Department of Revenue)
 The fiscal impact is unknown at this time, however, there would be a negative impact to State revenues and possibly also local revenues. There would also be some cost to administer this bill.

Actions 
DateChamber Action
  1/23/2003HouseFiled with the Clerk by Rep. Jack D. Franks
  1/23/2003HouseFirst Reading
  1/23/2003HouseReferred to Rules Committee
  1/29/2003HouseAssigned to Revenue Committee
  1/30/2003HouseAdded Chief Co-Sponsor Rep. Naomi D. Jakobsson
  1/30/2003HouseAdded Chief Co-Sponsor Rep. Gary Forby
  1/30/2003HouseAdded Chief Co-Sponsor Rep. Brandon W. Phelps
  2/11/2003HouseFiscal Note Filed
  2/19/2003HouseAdded Co-Sponsor Rep. Harry Osterman
  2/21/2003HouseAdded Co-Sponsor Rep. Kenneth Dunkin
  3/6/2003HouseAdded Co-Sponsor Rep. Dan Reitz
  3/13/2003HouseRule 19(a) / Re-referred to Rules Committee
  3/20/2003HouseAdded Co-Sponsor Rep. Kevin Joyce
  3/20/2003HouseAdded Co-Sponsor Rep. Michael K. Smith
  3/20/2003HouseAdded Co-Sponsor Rep. Mike Boland
  1/11/2005HouseSession Sine Die

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