91st General Assembly
Summary of HB0542
   [ Home ]   [ Back ]   [ Legislation ]
Legislation:  
Please enter a bill number.



 Full Text  Bill Status
House Sponsors:
COWLISHAW-KRAUSE-MATHIAS-PERSICO-BASSI, BOST, 
   JONES,JOHN, KLINGLER, KOSEL, LAWFER, LYONS,EILEEN, 
   MITCHELL,BILL, MYERS,RICHARD, O'CONNOR, OSMOND, POE, 
   STEPHENS, WAIT, WINKEL, WINTERS AND ZICKUS.

Senate Sponsors:
BURZYNSKI-BOMKE

Short description: 
USE TX-DONATE VEHICLES-SCHOOLS                                             

Synopsis of Bill as introduced:
        Amends the Use Tax Act, the Service  Use  Tax  Act,  the  Service      
   Occupation  Tax  Act,  and the Retailers' Occupation Tax Act.  Exempts      
   from the taxes imposed  by  these  Acts  personal  property  purchased      
   through  events  sponsored  by a parent-teacher association affiliated      
   with an elementary or secondary school.  Excepts the  provisions  from      
   the sunset requirements.  Effective immediately.                            
        HOUSE AMENDMENT NO. 1.                                                 
        Deletes everything. Amends the Use Tax Act, the Service  Use  Tax      
   Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax      
   Act.   Exempts from the taxes imposed by these Acts personal property,      
   including food, purchased through fundraising events for  the  benefit      
   of  a  public  or  private  elementary or secondary school, a group of      
   those schools, or one or more  school  districts  if  the  events  are      
   sponsored  by  an  entity  that  consists  primarily of volunteers and      
   includes parents of the school children. Provides that  the  exemption      
   does  not  apply to fundraising events for the benefit of private home      
   instruction.  Excepts the provisions  from  the  sunset  requirements.      
   Effective immediately.                                                      
        SENATE AMENDMENT NO. 1.                                                
        Deletes everything.  Amends the Use Tax Act, Service Use Tax Act,      
   Service Occupation Tax Act, and the  Retailers'  Occupation  Tax  Act.      
   Exempts  from  the taxes imposed by these Acts a motor vehicle that is      
   donated to an entity that is determined by the Department  of  Revenue      
   to  be  organized  and  operated exclusively for educational purposes.      
   Defines the entities as  all  tax-supported  public  schools,  private      
   schools  that  offer  systematic  instruction  in  useful  branches of      
   learning  by  methods  common  to  public  schools  and  that  compare      
   favorably in their scope  and  intensity  with  the  course  of  study      
   presented  in  tax-supported  schools,  and  vocational  or  technical      
   schools  or institutes organized and operated exclusively to provide a      
   course of study of not less than 6  weeks  duration  and  designed  to      
   prepare  individuals  to  follow  a  trade  or  to  pursue  a  manual,      
   technical, mechanical, industrial, business, or commercial occupation.      
   Effective immediately.                                                      
        CONFERENCE COMMITTEE REPORT NO. 1.                                     
        Recommends that the House concur in S-am 1.                            
        Recommends that the bill be further amended as follows:                
        Further amends the Use Tax Act,  Service  Use  Tax  Act,  Service      
   Occupation  Tax  Act, and Retailer's Occupation Tax Act.  Exempts from      
   the taxes imposed by  the  Acts  personal  property  sold  at  certain      
   fundraising  events.    Provides  that  the fundraising events must be      
   sponsored by an entity recognized by  the  school  district  and  must      
   include  parents  and  teachers of the school children.  Provides that      
   the exemption does not apply to events for the benefit of private home      
   instruction and to events in which the  fundraising  entity  purchases      
   the  personal  property  sold  at the event from another individual or      
   entity that sold the  property  for  the  purpose  of  resale  by  the      
   fundraising  entity  and that profits from the sale to the fundraising      
   entity.                                                                     
 
Last action on Bill: PUBLIC ACT.............................. 91-0637

   Last action date: 99-08-20

           Location: House

 Amendments to Bill: AMENDMENTS ADOPTED: HOUSE -   1     SENATE -   1


   END OF INQUIRY 
                                                                               



 Full Text  Bill Status