Bill Text: IL SB0846 | 2017-2018 | 100th General Assembly | Introduced

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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 1-0)

Status: (Failed) 2019-01-09 - Session Sine Die [SB0846 Detail]

Download: Illinois-2017-SB0846-Introduced.html

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100TH GENERAL ASSEMBLY State of Illinois 2017 and 2018 SB0846 Introduced 2/7/2017, by Sen. Toi W. Hutchinson SYNOPSIS AS INTRODUCED:
35 ILCS 143/10-15
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.
LRB100 08071 HLH 18157 b
A BILL FOR
SB0846 LRB100 08071 HLH 18157 b
AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Tobacco Products Tax Act of 1995 is amended
by changing Section 10-15 as follows:
(35 ILCS 143/10-15)
Sec. 10-15. Exempt sales. Purchases of tobacco products
other than little cigars by wholesalers who will not sell the
the product at retail are exempt from the tax imposed by this
Act. Purchases of tobacco products other than little cigars by
wholesalers and retailers for delivery of the product outside
Illinois are exempt from the tax imposed by this Act. The
wholesaler or retailer making the exempt sale of tobacco
products other than little cigars shall document this exemption
by obtaining a certification from the purchaser containing the
seller's name and address, the purchaser's name and address,
the date of purchase, the purchaser's signature, the
purchaser's tobacco products tax license number, if
applicable, and a statement that the purchaser is purchasing
for resale other than for sale to consumers or is purchasing
for delivery outside of Illinois.
(Source: P.A. 98-273, eff. 8-9-13.)