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91_SB0468eng SB468 Engrossed LRB9102958PTmb 1 AN ACT in relation to rolling stock, amending named Acts. 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 3-55 and adding Section 3-61 as follows: 6 (35 ILCS 105/3-55) (from Ch. 120, par. 439.3-55) 7 Sec. 3-55. Multistate exemption.To prevent actual or8likely multistate taxation,The tax imposed by this Act does 9 not apply to the use of tangible personal property in this 10 State under the following circumstances: 11 (a) The use, in this State, of tangible personal 12 property acquired outside this State by a nonresident 13 individual and brought into this State by the individual for 14 his or her own use while temporarily within this State or 15 while passing through this State. 16 (b) The use, in this State, of tangible personal 17 property by an interstate carrier for hire as rolling stock 18 moving in interstate commerce or by lessors under a lease of 19 one year or longer executed or in effect at the time of 20 purchase of tangible personal property by interstate carriers 21 for-hire for use as rolling stock moving in interstate 22 commerce as long as so used by the interstate carriers 23 for-hire, and equipment operated by a telecommunications 24 provider, licensed as a common carrier by the Federal 25 Communications Commission, which is permanently installed in 26 or affixed to aircraft moving in interstate commerce. 27 (c) The use, in this State, by owners, lessors, or 28 shippers of tangible personal property that is utilized by 29 interstate carriers for hire for use as rolling stock moving 30 in interstate commerce as long as so used by the interstate 31 carriers for hire, and equipment operated by a SB468 Engrossed -2- LRB9102958PTmb 1 telecommunications provider, licensed as a common carrier by 2 the Federal Communications Commission, which is permanently 3 installed in or affixed to aircraft moving in interstate 4 commerce. 5 (d) The use, in this State, of tangible personal 6 property that is acquired outside this State and caused to be 7 brought into this State by a person who has already paid a 8 tax in another State in respect to the sale, purchase, or use 9 of that property, to the extent of the amount of the tax 10 properly due and paid in the other State. 11 (e) The temporary storage, in this State, of tangible 12 personal property that is acquired outside this State and 13 that, after being brought into this State and stored here 14 temporarily, is used solely outside this State or is 15 physically attached to or incorporated into other tangible 16 personal property that is used solely outside this State, or 17 is altered by converting, fabricating, manufacturing, 18 printing, processing, or shaping, and, as altered, is used 19 solely outside this State. 20 (f) The temporary storage in this State of building 21 materials and fixtures that are acquired either in this State 22 or outside this State by an Illinois registered combination 23 retailer and construction contractor, and that the purchaser 24 thereafter uses outside this State by incorporating that 25 property into real estate located outside this State. 26 (g) The use or purchase of tangible personal property by 27 a common carrier by rail or motor that receives the physical 28 possession of the property in Illinois, and that transports 29 the property, or shares with another common carrier in the 30 transportation of the property, out of Illinois on a standard 31 uniform bill of lading showing the seller of the property as 32 the shipper or consignor of the property to a destination 33 outside Illinois, for use outside Illinois. 34 (h) The use, in this State, of a motor vehicle that was SB468 Engrossed -3- LRB9102958PTmb 1 sold in this State to a nonresident, even though the motor 2 vehicle is delivered to the nonresident in this State, if the 3 motor vehicle is not to be titled in this State, and if a 4 driveaway decal permit is issued to the motor vehicle as 5 provided in Section 3-603 of the Illinois Vehicle Code or if 6 the nonresident purchaser has vehicle registration plates to 7 transfer to the motor vehicle upon returning to his or her 8 home state. The issuance of the driveaway decal permit or 9 having the out-of-state registration plates to be transferred 10 shall be prima facie evidence that the motor vehicle will not 11 be titled in this State. 12 (Source: P.A. 90-519, eff. 6-1-98; 90-552, eff. 12-12-97.) 13 (35 ILCS 105/3-61 new) 14 Sec. 3-61. Use as rolling stock definition. "Use as 15 rolling stock moving in interstate commerce" in subsections 16 (b) and (c) of Section 3-55 means for motor vehicles, as 17 defined in Section 1-146 of the Illinois Vehicle Code, and 18 trailers, as defined in Section 1-209 of the Illinois Vehicle 19 Code, when on 15 or more occasions in a calendar year the 20 motor vehicle and trailer has carried persons or property for 21 hire in interstate commerce, even just between points in 22 Illinois, if the motor vehicle and trailer transports persons 23 whose journeys or property whose shipments originate or 24 terminate outside Illinois. This definition applies to all 25 property purchased for the purpose of being attached to those 26 motor vehicles or trailers as a part thereof. 27 Section 10. The Service Use Tax Act is amended by 28 changing Section 3-45 and adding Section 3-51 as follows: 29 (35 ILCS 110/3-45) (from Ch. 120, par. 439.33-45) 30 Sec. 3-45. Multistate exemption.To prevent actual or31likely multistate taxation,The tax imposed by this Act does SB468 Engrossed -4- LRB9102958PTmb 1 not apply to the use of tangible personal property in this 2 State under the following circumstances: 3 (a) The use, in this State, of property acquired outside 4 this State by a nonresident individual and brought into this 5 State by the individual for his or her own use while 6 temporarily within this State or while passing through this 7 State. 8 (b) The use, in this State, of property that is acquired 9 outside this State and that is moved into this State for use 10 as rolling stock moving in interstate commerce. 11 (c) The use, in this State, of property that is acquired 12 outside this State and caused to be brought into this State 13 by a person who has already paid a tax in another state in 14 respect to the sale, purchase, or use of that property, to 15 the extent of the amount of the tax properly due and paid in 16 the other state. 17 (d) The temporary storage, in this State, of property 18 that is acquired outside this State and that after being 19 brought into this State and stored here temporarily, is used 20 solely outside this State or is physically attached to or 21 incorporated into other property that is used solely outside 22 this State, or is altered by converting, fabricating, 23 manufacturing, printing, processing, or shaping, and, as 24 altered, is used solely outside this State. 25 (Source: P.A. 86-44; 86-244; 86-252; 86-820; 86-905; 86-928; 26 86-1028; 86-1475.) 27 (35 ILCS 110/3-51 new) 28 Sec. 3-51. Use as rolling stock definition. "Use as 29 rolling stock moving in interstate commerce" in subsection 30 (b) of Section 3-45 means for motor vehicles, as defined in 31 Section 1-46 of the Illinois Vehicle Code, and trailers, as 32 defined in Section 1-209 of the Illinois Vehicle Code, when 33 on 15 or more occasions in a calendar year the motor vehicle SB468 Engrossed -5- LRB9102958PTmb 1 and trailer has carried persons or property for hire in 2 interstate commerce, even just between points in Illinois, if 3 the motor vehicle and trailer transports persons whose 4 journeys or property whose shipments originate or terminate 5 outside Illinois. This definition applies to all property 6 purchased for the purpose of being attached to those motor 7 vehicles or trailers as a part thereof. 8 Section 15. The Service Occupation Tax Act is amended by 9 adding Section 2d as follows: 10 (35 ILCS 115/2d new) 11 Sec. 2d. Use as rolling stock definition. "Use as 12 rolling stock moving in interstate commerce" in subsections 13 (d) and (d-1) of the definition of "sale of service" in 14 Section 2 means for motor vehicles, as defined in Section 15 1-146 of the Illinois Vehicle Code, and trailers, as defined 16 in Section 1-209 of the Illinois Vehicle Code, when on 15 or 17 more occasions in a calendar year the motor vehicle and 18 trailer has carried persons or property for hire in 19 interstate commerce, even just between points in Illinois, if 20 the motor vehicle and trailer transports persons whose 21 journeys or property whose shipments originate or terminate 22 outside Illinois. This definition applies to all property 23 purchased for the purpose of being attached to those motor 24 vehicles or trailers as a part thereof. 25 Section 20. The Retailers' Occupation Tax Act is amended 26 by adding Section 2-51 as follows: 27 (35 ILCS 120/2-51 new) 28 Sec. 2-51. Use as rolling stock definition. "Use as 29 rolling stock moving in interstate commerce" in paragraphs 30 (12) and (13) of Section 2-5 means for motor vehicles, as SB468 Engrossed -6- LRB9102958PTmb 1 defined in Section 1-146 of the Illinois Vehicle Code, and 2 trailers, as defined in Section 1-209 of the Illinois Vehicle 3 Code, when on 15 or more occasions in a calendar year the 4 motor vehicle and trailer has carried persons or property for 5 hire in interstate commerce, even just between points in 6 Illinois, if the motor vehicle and trailer transports persons 7 whose journeys or property whose shipments originate or 8 terminate outside Illinois. This definition applies to all 9 property purchased for the purpose of being attached to those 10 motor vehicles or trailers as a part thereof. 11 Section 99. Effective date. This Act takes effect upon 12 becoming law.