97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
SB1638
 
Introduced 2/9/2011, by Sen. Tim Bivins
 
SYNOPSIS AS INTRODUCED:
 

 
35 ILCS 120/1r new

     Amends the Retailers' Occupation Tax Act.  Provides that certain sales of building materials used for telecommunications towers are exempt from taxation under the Act.  Provides that the exemption is not subject to the Act's automatic sunset provision.  Effective immediately.
  


LRB097 09394 HLH 49529 b

FISCAL NOTE ACT MAY APPLY
 
 
A BILL FOR
 

  
SB1638LRB097 09394 HLH 49529 b


  
1    AN ACT concerning revenue.
  
 
2    Be it enacted by the People of the State of Illinois,
 
3represented in the General Assembly:
  
 
 
4    Section 5. The Retailers' Occupation Tax Act is amended  by 
5adding Section 1r as follows:
 
6    (35 ILCS 120/1r new)
7    Sec. 1r. Building materials exemption; rural 
8telecommunication towers.
9    (a) Each retailer that makes a qualified sale of building 
10materials to be incorporated into a telecommunication tower 
11used to provide (i) cellular, (ii) enhanced specialized mobile 
12radio, or (iii) personal communication services in a county 
13with a population of less than 250,000 may deduct receipts from 
14those sales when calculating the tax imposed by this Act.
15    (b) As used in this Section, "qualified sale" means a sale 
16of building materials that will be incorporated into a 
17telecommunication tower as described in subsection (a) of this 
18Section, for which a Certificate of Eligibility for Sales Tax 
19Exemption has been issued by the corporate authorities of the 
20county or municipality in which the telecommunication tower is 
21to be located.  "Building materials" shall include, but not be 
22limited to, all tangible personal property used in the 
23construction of a telecommunication tower, including antennas, 
 
 
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1cables, and all adjacent accessory equipment and structures.
2    (c) To document the exemption allowed under this Section, 
3the retailer must obtain from the purchaser a copy of the 
4Certificate of Eligibility for Sales Tax Exemption issued by 
5the corporate authorities of the county or municipality in 
6which the telecommunication tower is located.

The Certificate 
7of Eligibility for Sales Tax Exemption must contain all of the 
8following:
9        (1) a statement that the telecommunication tower 
10    identified in the certificate meets all the requirements of 
11    the jurisdiction in which the tower is located;
12        (2) the location or address of the building project;
13        (3) a statement that the county in which the 
14    telecommunication tower is located has a population of less 
15    than 250,000 according to the most recent federal census; 
16    and
17        (4) the signature of the chief executive officer of the 
18    county or municipality in which the telecommunication 
19    tower is located.
20    In addition, the purchaser must provide to the retailer 
21written certification that the building materials will be 
22incorporated into the telecommunication tower identified in 
23the Certificate of Eligibility and contain the purchaser's 
24signature and date of purchase.
25    

The provisions of this Section are exempt from Section 
262-70.
 
 
 
 
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1    Section 99. Effective date. This Act takes effect upon 
2becoming law.