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90_SB0048
35 ILCS 105/8 from Ch. 120, par. 439.8
Amends the Use Tax Act. Makes technical changes in the
Section providing that the tax required to be collected
constitutes a debt owed to the State. Makes provisions
gender neutral.
LRB9001091KDks
LRB9001091KDks
1 AN ACT to amend the Use Tax Act by changing Section 8.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Use Tax Act is amended by changing
5 Section 8 as follows:
6 (35 ILCS 105/8) (from Ch. 120, par. 439.8)
7 Sec. 8. The tax herein required to be collected by any
8 retailer under pursuant to this Act, and any such tax
9 collected by any retailer shall constitute a debt owed by the
10 retailer to this State, except when the such retailer is
11 relieved of the duty of remitting such tax to the Department
12 by virtue of his or her being required to pay, and his or her
13 in fact paying, the tax imposed by the "Retailers' Occupation
14 Tax Act" upon his gross receipts from the same transaction.
15 (Source: P.A. 76-222.)