91st General Assembly
Summary of SB0417
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Senate Sponsors:
DUDYCZ-DELEO-MADIGAN,R-REA-LAUZEN.

House Sponsors:
BRUNSVOLD-SAVIANO-NOVAK-GILES-MCAULIFFE

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.                                                                       
        SENATE 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 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 new or used      
   automatic vending  machines  that  prepare  and  serve  hot  food  and      
   beverages,  including  coffee,  soup, and other items, and replacement      
   parts for these machines.  Excepts  the  provisions  from  the  sunset      
   requirements.  Effective January 1, 2000.                                   
 
Last action on Bill: SESSION SINE DIE

   Last action date: 01-01-09

           Location: Senate

 Amendments to Bill: AMENDMENTS ADOPTED: HOUSE -   0     SENATE -   1


   END OF INQUIRY 



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