91st General Assembly
Summary of SB0468
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Senate Sponsors:
FAWELL.

House Sponsors:
WAIT

Short description: 
ROLLING STOCK DEFINITIONS                                                  

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.  Provides      
   that the  Acts'  taxes  do  not  apply  to  rolling  stock  moving  in      
   interstate  commerce if that stock has carried persons or property for      
   hire on 2 or more occasions in a calendar year. Limits the exclusion's      
   application  to  pending  audits,   protests,   hearings,   and   open      
   limitations  periods  in  existence  on  the  effective  date  of this      
   amendatory Act. Effective immediately.                                      
        SENATE AMENDMENT NO. 2.                                                
        Deletes everything. Amends the Use Tax Act, the Service Use Tax        
   Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax      
   Act. Provides that the Acts' taxes do not apply to vehicles and trail-      
   ers as rolling stock moving in interstate commerce if the motor ve-         
   hicle and trailer has carried persons or property for hire on 15 or         
   more occasions in a calendar year. Effective immediately.                   
        HOUSE AMENDMENT NO. 1.                                                 
        Provides that the Acts'  taxes  do  not  apply  to  vehicles  and      
   trailers  as  rolling stock moving in interstate commerce if the motor      
   vehicle and trailer has carried persons or property for hire on 15  or      
   more occasions in a 12-month period (instead of a calendar year).           
 
Last action on Bill: PUBLIC ACT.............................. 91-0587

   Last action date: 99-08-14

           Location: Senate

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


   END OF INQUIRY 



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