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92_HB2261
LRB9207391SMdv
1 AN ACT in relation to taxes.
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 3-70 as follows:
6 (35 ILCS 105/3-70) (from Ch. 120, par. 439.3-70)
7 Sec. 3-70. Property acquired by nonresident. The tax
8 imposed by this Act does not apply to the use, in this State,
9 of tangible personal property that is acquired outside this
10 State by a nonresident individual who then brings the
11 property to this State for use here and who has used the
12 property outside this State for at least 3 months before
13 bringing the property to this State.
14 Where a business that is not operated in Illinois, but is
15 operated in another State, is moved to Illinois or opens an
16 office, plant, or other business facility in Illinois, that
17 business shall not be taxed on its use, in Illinois, of used
18 tangible personal property, other than items of tangible
19 personal property that must be titled or registered with the
20 State of Illinois or whose registration with the United
21 States Government must be filed with the State of Illinois,
22 that the business bought outside Illinois and used outside
23 Illinois in the operation of the business for at least 3
24 months before moving the used property to Illinois for use in
25 this State.
26 "Acquired outside this State", whenever used in this Act,
27 in addition to its usual and popular meaning, also means the
28 delivery, outside Illinois, of tangible personal property
29 that is purchased in this State and delivered from a point in
30 this State to a point of delivery outside this State.
31 (Source: P.A. 91-51, eff. 6-30-99.)
-2- LRB9207391SMdv
1 Section 10. The Service Use Tax Act is amended by
2 changing Section 3-60 as follows:
3 (35 ILCS 110/3-60) (from Ch. 120, par. 439.33-60)
4 Sec. 3-60. Property acquired by nonresident. The tax
5 imposed by this Act does not apply to the use, in this State,
6 of property that is acquired outside this State by a
7 nonresident individual who then brings the property to this
8 State for use here and who has used the property outside this
9 State for at least 3 months before bringing the property to
10 this State.
11 Where a business that is not operated in Illinois, but is
12 operated in another state, is moved to Illinois or opens up
13 an office, plant, or other business facility in Illinois,
14 that business shall not be taxed on its use, in Illinois, of
15 used property that the business bought outside Illinois and
16 used outside Illinois in the operation of the business for at
17 least 3 months before moving the used property to Illinois
18 for use in this State.
19 (Source: P.A. 91-51, eff. 6-30-99.)
20 Section 99. Effective date. This Act takes effect upon
21 becoming law.