Bill Text: IL HB1540 | 2009-2010 | 96th General Assembly | Introduced
Bill Title: Amends the Tobacco Products Tax Act of 1995. Makes a technical change in a Section concerning sales of tobacco products that are exempt from the tax imposed by the Act.
Spectrum: Partisan Bill (Democrat 3-0)
Status: (Introduced - Dead) 2009-04-03 - Rule 19(a) / Re-referred to Rules Committee [HB1540 Detail]
Download: Illinois-2009-HB1540-Introduced.html
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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois, | |||||||||||||||||||
3 | represented in the General Assembly:
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4 | Section 5. The Tobacco Products Tax Act of 1995 is amended | |||||||||||||||||||
5 | by changing Section 10-15 as follows:
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6 | (35 ILCS 143/10-15)
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7 | Sec. 10-15. Exempt sales. Purchases of tobacco products by | |||||||||||||||||||
8 | wholesalers
who will not sell the
the product at retail are | |||||||||||||||||||
9 | exempt from the tax imposed by this
Act. Purchases of tobacco | |||||||||||||||||||
10 | products by wholesalers and retailers for delivery
of the | |||||||||||||||||||
11 | product outside Illinois are exempt from the tax imposed by | |||||||||||||||||||
12 | this Act.
The wholesaler making the exempt sale of tobacco | |||||||||||||||||||
13 | products shall document this
exemption by obtaining a | |||||||||||||||||||
14 | certification from the purchaser containing the
seller's name | |||||||||||||||||||
15 | and address, the purchaser's name and address, the date of
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16 | purchase, the purchaser's signature, the purchaser's tobacco | |||||||||||||||||||
17 | products tax
license number, and a statement that the purchaser | |||||||||||||||||||
18 | is purchasing for resale
other than for sale to consumers or is | |||||||||||||||||||
19 | purchasing for delivery outside of
Illinois. | |||||||||||||||||||
20 | (Source: P.A. 89-21, eff. 6-6-95.)
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