Bill Text: IL HB4689 | 2009-2010 | 96th General Assembly | Introduced

Illinois House Bill 4689 (Prior Session Legislation)

Introduced

Bill Title: Amends the Use Tax Act, the Service Use Tax, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that no tax is imposed under the Acts upon the use or purchase of firearms, ammunition, or hunting supplies during the holiday period. Defines the holiday period as the first consecutive Friday through Sunday in September of 2010 and each year thereafter. Sets forth criteria for transactions to qualify for the exemption. Effective immediately.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2010-03-15 - Rule 19(a) / Re-referred to Rules Committee [HB4689 Detail]

Download: Illinois-2009-HB4689-Introduced.html

96TH GENERAL ASSEMBLY State of Illinois 2009 and 2010 HB4689

Introduced , by Rep. Jack D. Franks

SYNOPSIS AS INTRODUCED:

`35 ILCS 105/3b new`
`35 ILCS 110/3-8 new`
`35 ILCS 115/3-8 new`
`35 ILCS 120/2-75 new`

Amends the Use Tax Act, the Service Use Tax, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that no tax is imposed under the Acts upon the use or purchase of firearms, ammunition, or hunting supplies during the holiday period. Defines the holiday period as the first consecutive Friday through Sunday in September of 2010 and each year thereafter. Sets forth criteria for transactions to qualify for the

exemption. Effective immediately.

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FISCAL NOTE ACT MAY APPLY

A BILL FOR

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1 AN ACT concerning revenue.

2 Be it enacted by the People of the State of Illinois,

3 represented in the General Assembly:

4 Section 5. The Use Tax Act is amended by adding Section 3b

5 as follows:

6 (35 ILCS 105/3b new)

7 Sec. 3b. Tax holiday; firearms; hunting equipment.

8 (a) No tax is imposed under this Act upon the privilege of

9 using firearms, ammunition, or hunting supplies during the

10 holiday period.

11 (b) For the purpose of this Section:

12 "Holiday period" means the first consecutive Friday

13 through Sunday in September of 2010 and each year thereafter.

14 "Hunting supplies" means tangible personal property used

15 for hunting, including, but not limited to, firearm and archery

16 equipment and accessories, off-road vehicles and vessels,

17 animal feed, apparel, shoes, bags, float tubes, binoculars,

18 tools, firearm and archery cases, range finders, knives,

19 decoys, treestands, blinds, chairs, optics, hearing protection

20 and enhancements, holsters, belts, slings, and miscellaneous

21 gear.

22 "Firearm" means a shotgun, rifle, pistol, revolver, or

23 other handgun.

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1 (c) The provisions of this Section apply if:

2 (1) title to or possession of firearms, ammunition, or

3 hunting supplies are transferred from a selling dealer to a

4 purchaser during the holiday period;

5 (2) during the holiday period, a customer selects an

6 eligible item from the selling dealer's inventory for

7 layaway and that item is physically set aside in the

8 selling dealer's inventory for future delivery to the

9 customer;

10 (3) during the holiday period, the customer makes final

11 payment and withdraws an item from layaway that was placed

12 in layaway before the holiday period; or

13 (4) during the holiday period, the customer orders and

14 pays for an eligible item and the selling dealer accepts

15 the order for immediate shipment.

16 (d) If, during the holiday period, a customer uses a rain

17 check to purchase an item that qualifies for an exemption under

18 this Section, that purchase qualifies for an exemption under

19 this Section regardless of when the rain check was issued.

20 However, an item that is purchased with a rain check that is

21 issued during the holiday period does not qualify for an

22 exemption under this Section if the item is not purchased

23 during the holiday period.

24 (e) Each unit of local government that imposes a use tax

25 may, by resolution or ordinance, declare a tax holiday with

26 respect to its use tax for the same items, during the same

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1 periods, and under the same conditions and is encouraged to do

2 so.

3 Section 10. The Service Use Tax Act is amended by adding

4 Section 3-8 as follows:

5 (35 ILCS 110/3-8 new)

6 Sec. 3-8. Tax holiday; firearms; hunting equipment.

7 (a) No tax is imposed under this Act upon the privilege of

8 using firearms, ammunition, or hunting supplies during the

9 holiday period.

10 (b) For the purpose of this Section:

11 "Holiday period" means the first consecutive Friday

12 through Sunday in September of 2010 and each year thereafter.

13 "Hunting supplies" means tangible personal property used

14 for hunting, including, but not limited to, firearm and archery

15 equipment and accessories, off-road vehicles and vessels,

16 animal feed, apparel, shoes, bags, float tubes, binoculars,

17 tools, firearm and archery cases, range finders, knives,

18 decoys, treestands, blinds, chairs, optics, hearing protection

19 and enhancements, holsters, belts, slings, and miscellaneous

20 gear.

21 "Firearm" means a shotgun, rifle, pistol, revolver, or

22 other handgun.

23 (c) The provisions of this Section apply if:

24 (1) title to or possession of firearms, ammunition, or

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1 hunting supplies are transferred from a selling dealer to a

2 purchaser during the holiday period;

3 (2) during the holiday period, a customer selects an

4 eligible item from the selling dealer's inventory for

5 layaway and that item is physically set aside in the

6 selling dealer's inventory for future delivery to the

7 customer;

8 (3) during the holiday period, the customer makes final

9 payment and withdraws an item from layaway that was placed

10 in layaway before the holiday period; or

11 (4) during the holiday period, the customer orders and

12 pays for an eligible item and the selling dealer accepts

13 the order for immediate shipment.

14 (d) If, during the holiday period, a customer uses a rain

15 check to purchase an item that qualifies for an exemption under

16 this Section, that purchase qualifies for an exemption under

17 this Section regardless of when the rain check was issued.

18 However, an item that is purchased with a rain check that is

19 issued during the holiday period does not qualify for an

20 exemption under this Section if the item is not purchased

21 during the holiday period.

22 (e) Each unit of local government that imposes a use tax

23 may, by resolution or ordinance, declare a tax holiday with

24 respect to its use tax for the same items, during the same

25 periods, and under the same conditions and is encouraged to do

26 so.

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1 Section 15. The Service Occupation Tax Act is amended by

2 adding Section 3-8 as follows:

3 (35 ILCS 115/3-8 new)

4 Sec. 3-8. Tax holiday; firearms; hunting equipment.

5 (a) No tax is imposed under this Act upon the retail sale

6 of firearms, ammunition, and hunting supplies if the firearms,

7 ammunition, or hunting supplies are purchased during the

8 holiday period.

9 (b) For the purpose of this Section:

10 "Holiday period" means the first consecutive Friday

11 through Sunday in September of 2010 and each year thereafter.

12 "Hunting supplies" means tangible personal property used

13 for hunting, including, but not limited to, firearm and archery

14 equipment and accessories, off-road vehicles and vessels,

15 animal feed, apparel, shoes, bags, float tubes, binoculars,

16 tools, firearm and archery cases, range finders, knives,

17 decoys, treestands, blinds, chairs, optics, hearing protection

18 and enhancements, holsters, belts, slings, and miscellaneous

19 gear.

20 "Firearm" means a shotgun, rifle, pistol, revolver, or

21 other handgun.

22 (c) The provisions of this Section apply if:

23 (1) title to or possession of firearms, ammunition, or

24 hunting supplies are transferred from a selling dealer to a

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1 purchaser during the holiday period;

2 (2) during the holiday period, a customer selects an

3 eligible item from the selling dealer's inventory for

4 layaway and that item is physically set aside in the

5 selling dealer's inventory for future delivery to the

6 customer;

7 (3) during the holiday period, the customer makes final

8 payment and withdraws an item from layaway that was placed

9 in layaway before the holiday period; or

10 (4) during the holiday period, the customer orders and

11 pays for an eligible item and the selling dealer accepts

12 the order for immediate shipment.

13 (d) If a customer uses a rain check to purchase an item

14 that qualifies for an exemption under this Section during the

15 holiday period, that purchase qualifies for an exemption under

16 this Section regardless of when the rain check was issued.

17 However, an item that is purchased with a rain check that is

18 issued during the holiday period does not qualify for an

19 exemption under this Section if the item is not purchased

20 during the holiday period.

21 (e) Each unit of local government that imposes a retailers'

22 occupation tax may, by resolution or ordinance, declare a tax

23 holiday with respect to its use tax for the same items, during

24 the same periods, and under the same conditions and is

25 encouraged to do so.

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1 Section 20. The Retailers' Occupation Tax Act is amended by

2 adding Section 2-75 as follows:

3 (35 ILCS 120/2-75 new)

4 Sec. 2-75. Tax holiday; firearms; hunting equipment.