State of Illinois
90th General Assembly
Legislation

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[ Introduced ][ Engrossed ][ Senate Amendment 001 ]
[ Senate Amendment 003 ]

90_SB1349enr

      35 ILCS 105/1a            from Ch. 120, par. 439.1a
          Amends the Use Tax Act.  Makes provisions in the  Section
      concerning retailers of used motor vehicles gender neutral.
                                                     LRB9009765KDpc
SB1349 Enrolled                                LRB9009765KDpc
 1        AN ACT in relation to taxes.
 2        Be  it  enacted  by  the People of the State of Illinois,
 3    represented in the General Assembly:
 4        Section 1.  Short title.  This Act may be  cited  as  the
 5    Direct Pay Permit Implementation Act.
 6        Section   5.  Direct   pay   permit  pilot  program.  The
 7    Department of Revenue shall  implement  a  pilot  direct  pay
 8    permit  program  as  a  means  of  collecting State and local
 9    occupation and  use  taxes.  The  Department  may  work  with
10    Illinois  business  taxpayers  and  their  representatives to
11    implement a direct  pay  permit  pilot  program  and  to  set
12    standards  for  participation  in  that  pilot  program.  The
13    Department  shall  select  the  participants  for  the  pilot
14    program,  but  participation   shall   be   voluntary.    The
15    Department  shall  report the results of the pilot program to
16    the General Assembly on or before January  1,  2001,  with  a
17    recommendation  as  to  whether  a  direct pay permit program
18    should  be  implemented  in  Illinois.   If  the   Department
19    recommends  that  a  direct  pay  program be implemented, the
20    Department shall also recommend legislation to implement that
21    program. The pilot program shall end no later  than  July  1,
22    2001.

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