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IL SB2087

Bill

Status

Failed

1/13/2015

Primary Sponsor

Christine Radogno

Click for details

Origin

Senate

98th General Assembly

AI Summary

  • Amends the Use Tax Act, Section 1a (35 ILCS 105/1a) with technical changes regarding motor vehicle leasing and rental.
  • Clarifies that persons engaged in leasing or renting motor vehicles who sell used vehicles to purchasers for personal use are considered retailers under the Act.
  • Defines "motor vehicle" by reference to Section 1-157 of The Illinois Vehicle Code.
  • Specifies that the lessor's tax liability under the Act is not affected by this provision regarding the sale of leased or rented motor vehicles.

Legislative Description

REVENUE-TECH

Last Action

Session Sine Die

1/13/2015

Committee Referrals

Assignments4/16/2013
Executive3/13/2013
Assignments2/15/2013

Full Bill Text

No bill text available