IL HB3249 | 2013-2014 | 98th General Assembly
Status
Completed Legislative Action
Spectrum: Partisan Bill (Democrat 1-0)
Status: Failed on December 3 2014 - 100% progression
Action: 2014-12-03 - Session Sine Die
Text: Latest bill text (Introduced) [HTML]
Spectrum: Partisan Bill (Democrat 1-0)
Status: Failed on December 3 2014 - 100% progression
Action: 2014-12-03 - Session Sine Die
Text: Latest bill text (Introduced) [HTML]
Summary
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, for the purposes of determining the location where a sale takes place: (i) if a buyer purchases tangible personal property at a retail location and either the buyer takes possession of that property at that retail location or the seller ships that property to the buyer from that location, the sale occurs at that location and (ii) in all other cases, the sales location is the location where certain specified selling activity occurs with respect to that sale. Contains provisions concerning out-of-State sales. Amends the State Finance Act to make conforming changes. Effective immediately.
Title
ROTA-SOURCING
Sponsors
Rep. Jack Franks [D] |
History
Date | Chamber | Action |
---|---|---|
2014-12-03 | House | Session Sine Die |
2013-03-22 | House | Rule 19(a) / Re-referred to Rules Committee |
2013-03-11 | House | Assigned to Revenue & Finance Committee |
2013-02-26 | House | Referred to Rules Committee |
2013-02-26 | House | First Reading |
2013-02-26 | House | Filed with the Clerk by Rep. Jack D. Franks |
Code Citations
Chapter | Article | Section | Citation Type | Statute Text |
---|---|---|---|---|
30 | 105 | 6z-18 | Amended Code | Citation Text |
30 | 105 | 6z-20 | Amended Code | Citation Text |
35 | 105 | 3 | Amended Code | Citation Text |
35 | 110 | 3 | Amended Code | Citation Text |
35 | 115 | 3 | Amended Code | Citation Text |
35 | 120 | 2 | Amended Code | Citation Text |
Illinois State Sources
Type | Source |
---|---|
Summary | https://www.ilga.gov/legislation/BillStatus.asp?DocNum=3249&GAID=12&DocTypeID=HB&SessionID=85&GA=98 |
Text | https://www.ilga.gov/legislation/98/HB/09800HB3249.htm |