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IL SB2090
Bill
Status
Failed
1/13/2015
Primary Sponsor
Christine Radogno
Click for details
AI Summary
- Amends Section 1a of the Use Tax Act (35 ILCS 105/1a) to make a technical correction
- Changes the text to read "engaged in the business" rather than the previous phrasing, removing redundant language
- Clarifies that persons engaged in leasing or renting motor vehicles who sell used vehicles are considered retailers subject to use tax on the vehicle's value
- Maintains existing provisions regarding motor vehicle definitions from the Illinois Vehicle Code and lessor liability under the Act
- Last amended by P.A. 80-598
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