96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
SB3351


 
Introduced 2/10/2010, by Sen. Linda Holmes
 
SYNOPSIS AS INTRODUCED:
 		














35 ILCS 105/3b new





35 ILCS 120/2-75 new










    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) certain household appliances that (i) qualify as an "Energy Star" product under the federal Energy Star Program; and (ii) are purchased from 12:01 a.m. on July 5, 2010 through
11:59 p.m. of July 6, 2010.  Authorizes and encourages units of local government that impose use and occupation taxes to declare a similar tax holiday. Effective immediately.
















LRB096 20565 HLH 36255 b

















FISCAL NOTE ACT MAY APPLY
















 


 


A BILL FOR









 











SB3351

LRB096 20565 HLH 36255 b






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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 Use Tax Act is amended by adding Section 3b 
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as follows:


 
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    (35 ILCS 105/3b new)

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    Sec. 3b. Tax holiday for "Energy Star" appliances.

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    (a) Notwithstanding any other provision to the contrary, no 
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tax shall be
imposed under this Act upon the privilege of using 
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for nonbusiness purposes in this State a clothes washer, 
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dehumidifier, dishwasher, refrigerator, freezer, room air 
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conditioner, ceiling fan, programmable thermostat,
ventilating 
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fan, compact fluorescent bulb, or residential light fixture 
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purchased if the item:
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        (i) qualifies as an "Energy Star" product under the 
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    Energy Star Program administered by the United States 
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    Environmental Protection Agency; and
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        (ii) is purchased during the tax holiday period, which 
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    is from 12:01 a.m. on July 5, 2010 through
11:59 p.m. of 
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    July 6, 2010.
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    (b) Any discount, coupon, or
other credit offered either by 
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the retailer or by a vendor of the retailer to
reduce the final 
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price to the customer shall be taken into account in

 


 






SB3351
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LRB096 20565 HLH 36255 b




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determining the selling price of the item for purposes of this 
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holiday. For purpose of this Section, a "purchase" occurs 
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during the tax holiday if the buyer places an order and pays 
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the purchase price by cash or credit during the tax holiday 
5
period regardless of whether the delivery of the item occurs 
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after the tax holiday period.

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    (c) Each unit of local government that imposes a use tax 
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may, by resolution or ordinance, declare a tax holiday with 
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respect to its use tax for the same items, during the same 
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periods, and under the same conditions and is encouraged to do 
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so.



 
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    Section 10. The Retailers' Occupation Tax Act is amended by 
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adding Section
2-75 as follows:


 
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    (35 ILCS 120/2-75 new)

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    Sec. 2-75. Tax holiday for "Energy Star" appliances.
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    (a) Notwithstanding any other provision to the contrary, no 
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tax shall be
imposed under this Act upon persons engaged in the 
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business of selling at
retail, for nonbusiness use, a clothes 
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washer, dehumidifier, dishwasher, refrigerator, freezer, room 
20
air conditioner, ceiling fan, programmable thermostat,

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ventilating fan, compact fluorescent bulb, or residential 
22
light fixture purchased if the item:
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        (i) qualifies as an "Energy Star" product under the 
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    Energy Star Program administered by the United States 
 


 






SB3351
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LRB096 20565 HLH 36255 b




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    Environmental Protection Agency; and
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        (ii) is purchased during the tax holiday period, which 
3
    is from 12:01 a.m. on July 5, 2010 through
11:59 p.m. of 
4
    July 6, 2010.
5
    (b) Any discount, coupon, or
other credit offered either by 
6
the retailer or by a vendor of the retailer to
reduce the final 
7
price to the customer shall be taken into account in

8
determining the selling price of the item for purposes of this 
9
holiday. For purpose of this Section, a "purchase" occurs 
10
during the tax holiday if the buyer places an order and pays 
11
the purchase price by cash or credit during the tax holiday 
12
period regardless of whether the delivery of the item occurs 
13
after the tax holiday period.

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    (c) Each unit of local government that imposes a retailers' 
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occupation tax may, by resolution or ordinance, declare a tax 
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holiday with respect to its retailers' occupation tax for the 
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same items, during the same periods, and under the same 
18
conditions and is encouraged to do so.



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