91st General Assembly
Summary of HB1268
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House Sponsors:
BRUNSVOLD-SAVIANO-NOVAK-GILES-MCAULIFFE AND MITCHELL,JERRY.

Senate Sponsors:
PETERSON

Short description: 
TX-AUTOMATIC VENDING EXEMPT                                                

Synopsis of Bill as introduced:
        Amends the Use Tax Act, Service Use Tax Act,  Service  Occupation      
   Tax  Act,  and  Retailers'  Occupation  Tax  Act.  Includes within the      
   manufacturing and assembly exemption (i)  automatic  vending  machines      
   that  prepare  and  serve  food  and beverages, (ii) automatic vending      
   machines that preserve food by refrigeration,  (iii)  microwave  ovens      
   used  in  conjunction  with  the  automatic vending machines, and (iv)      
   replacement parts for items (i) through (iii).  Excepts the provisions      
   from the Acts' sunset requirements. Amends the State Mandates  Act  to      
   require  implementation  without  reimbursement.  Effective January 1,      
   2000.                                                                       
        HOUSE AMENDMENT NO. 1.                                                 
          Deletes reference to:                                                
          35 ILCS 105/3-50                                                     
          35 ILCS 110/2                                                        
          35 ILCS 115/2                                                        
          35 ILCS 120/2-45                                                     
          30 ILCS 805/8.23 new                                                 
          Adds reference to:                                                   
          35 ILCS 120/14                  from Ch. 120, par. 453               
        Deletes everything. Amends  the  Retailers'  Occupation  Tax  Act      
   concerning the short title.  Makes technical changes.                       
        SENATE AMENDMENT NO. 1.                                                
          Deletes reference to:                                                
          35 ILCS 120/14                                                       
          Adds reference to:                                                   
          35 ILCS 105/3-5                 from Ch. 120, par. 439.3-5           
          35 ILCS 110/3-5                 from Ch. 120, par. 439.33-5          
          35 ILCS 115/3-5                 from Ch. 120, par. 439.103-5         
          35 ILCS 120/2-5                 from Ch. 120, par. 441-5             
        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 production related      
   tangible personal property  and  machinery  and  equipment,  including      
   repair  and  replacement parts, both new and used, and including those      
   items manufactured on special order or purchased for lease,  certified      
   by  the  purchaser  to  be essential to and used in the process of the      
   production of electricity by an eligible facility owned by  an  exempt      
   wholesale  generator.  Defines  "eligible facility", "exempt wholesale      
   generator",  "production    related   tangible   personal   property",      
   "machinery",  and "equipment".  Provides that the exemption applies to      
   machinery and equipment used in the general maintenance or  repair  of      
   exempt machinery and equipment. Excepts the provisions from the sunset      
   requirements.  Effective immediately.                                       
        SENATE AMENDMENT NO. 2.                                                
        Sunsets the exemption after 10 years.                                  
 
Last action on Bill: SESSION SINE DIE

   Last action date: 01-01-09

           Location: House

 Amendments to Bill: AMENDMENTS ADOPTED: HOUSE -   1     SENATE -   2


   END OF INQUIRY 



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