Bill Text: IL HB2549 | 2013-2014 | 98th General Assembly | Introduced

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Bill Title: Amends the Use Tax Act. Makes a technical change in a Section concerning the sale of a leased or rented motor vehicle.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2014-12-03 - Session Sine Die [HB2549 Detail]

Download: Illinois-2013-HB2549-Introduced.html

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98TH GENERAL ASSEMBLY State of Illinois 2013 and 2014 HB2549 Introduced , by Rep. John E. Bradley SYNOPSIS AS INTRODUCED:
35 ILCS 105/1a from Ch. 120, par. 439.1a
Amends the Use Tax Act. Makes a technical change in a Section concerning the sale of a leased or rented motor vehicle.
LRB098 04072 HLH 34095 b
A BILL FOR
HB2549 LRB098 04072 HLH 34095 b
AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Use Tax Act is amended by changing Section
1a as follows:
(35 ILCS 105/1a) (from Ch. 120, par. 439.1a)
Sec. 1a. A person who is engaged in the the business of
leasing or renting motor vehicles to others and who, in
connection with such business sells any used motor vehicle to a
purchaser for his use and not for the purpose of resale, is a
retailer engaged in the business of selling tangible personal
property at retail under this Act to the extent of the value of
the vehicle sold. For the purpose of this Section, "motor
vehicle" has the meaning prescribed in Section 1-157 of The
Illinois Vehicle Code, as now or hereafter amended. (Nothing
provided herein shall affect liability incurred under this Act
because of the use of such motor vehicles as a lessor.)
(Source: P.A. 80-598.)