IL HB4945

Amends Section 1a of the Use Tax Act (35 ILCS 105/1a) to make a technical correction to language concerning leased or rented motor vehicles.

Corrects grammatical language by changing "the the" to "the" in the section describing persons engaged in the business of leasing or renting motor vehicles.

Maintains existing provisions that classify motor vehicle leasing businesses as retailers when they sell used vehicles to purchasers for personal use rather than resale.

Preserves the definition of "motor vehicle" as prescribed in Section 1-157 of The Illinois Vehicle Code.

Does not affect existing liability provisions for motor vehicle lessors under the Use Tax Act.