Bill Text: IL HB1090 | 2011-2012 | 97th General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Amends the Aircraft Use Tax Law. Provides that the tax does not apply to an aircraft that is not eligible to receive a certificate of airworthiness from the Federal Aviation Administration because the aircraft is not in a condition for safe operation.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2013-01-08 - Session Sine Die [HB1090 Detail]

Download: Illinois-2011-HB1090-Introduced.html

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97TH GENERAL ASSEMBLY State of Illinois 2011 and 2012 HB1090 Introduced 2/4/2011, by Rep. Thomas Holbrook SYNOPSIS AS INTRODUCED:
35 ILCS 157/10-15
Amends the Aircraft Use Tax Law. Provides that the tax does not apply to an aircraft that is not eligible to receive a certificate of airworthiness from the Federal Aviation Administration because the aircraft is not in a condition for safe operation.
LRB097 06439 HLH 46521 b
FISCAL NOTE ACT MAY APPLY
A BILL FOR
HB1090 LRB097 06439 HLH 46521 b
AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Aircraft Use Tax Law is amended by changing
Section 10-15 as follows:
(35 ILCS 157/10-15)
Sec. 10-15. Tax imposed. A tax is hereby imposed on the
privilege of using, in this State, any aircraft as defined in
Section 3 of the Illinois Aeronautics Act acquired by gift,
transfer, or purchase after June 30, 2003. This tax does not
apply (i) if the use of the aircraft is otherwise taxed under
the Use Tax Act; (ii) if the aircraft is bought and used by a
governmental agency or a society, association, foundation, or
institution organized and operated exclusively for charitable,
religious, or educational purposes; (iii) if the use of the
aircraft is not subject to the Use Tax Act by reason of
subsection (a), (b), (c), (d), or (e) of Section 3-55 of that
Act dealing with the prevention of actual or likely multistate
taxation; or (iv) if the transfer is a gift to a beneficiary in
the administration of an estate and the beneficiary is a
surviving spouse; or (v) if the aircraft is not eligible to
receive a certificate of airworthiness from the Federal
Aviation Administration because it is not in a condition for

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safe operation. The rate of tax shall be 6.25% of the selling
price for each purchase of aircraft that qualifies under this
Law. For purposes of calculating the tax due under this Law
when an aircraft is acquired by gift or transfer, the tax shall
be imposed on the fair market value of the aircraft on the date
the aircraft is acquired or the date the aircraft is brought
into the State, whichever is later. Tax shall be imposed on the
selling price of an aircraft acquired through purchase.
However, the selling price shall not be less than the fair
market value of the aircraft on the date the aircraft is
purchased or the date the aircraft is brought into the State,
whichever is later.
(Source: P.A. 93-24, eff. 6-20-03.)