Bill Text: IL SB1767 | 2023-2024 | 103rd General Assembly | Introduced

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Bill Title: Creates the Cargo Transportation Tax Act. Provides that a tax is imposed upon each retailer that transports by common carrier tangible personal property into the State from a point outside of the State. Provides that the tax is imposed at the rate of 0.5% of the retail selling price of the tangible personal property. Provides that proceeds from the tax imposed by the Act shall be deposited into the Cargo Transportation Tax Fund, a special fund created in the State treasury. Provides that moneys in the Fund shall be used by the Department of Transportation for road projects in areas of the State that receive heightened levels of traffic as a result of the transportation of tangible personal property. Effective immediately.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-05-03 - Senate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments [SB1767 Detail]

Download: Illinois-2023-SB1767-Introduced.html

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103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB1767 Introduced 2/9/2023, by Sen. Rachel Ventura SYNOPSIS AS INTRODUCED:
New Act
30 ILCS 105/5.990 new
Creates the Cargo Transportation Tax Act. Provides that a tax is imposed upon each retailer that transports by common carrier tangible personal property into the State from a point outside of the State. Provides that the tax is imposed at the rate of 0.5% of the retail selling price of the tangible personal property. Provides that proceeds from the tax imposed by the Act shall be deposited into the Cargo Transportation Tax Fund, a special fund created in the State treasury. Provides that moneys in the Fund shall be used by the Department of Transportation for road projects in areas of the State that receive heightened levels of traffic as a result of the transportation of tangible personal property. Effective immediately.
LRB103 29085 HLH 55471 b
A BILL FOR
SB1767 LRB103 29085 HLH 55471 b
AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 1. Short title. This Act may be cited as the Cargo
Transportation Tax Act.
Section 5. Definitions. As used in this Act:
"Department" means the Department of Revenue.
"Retailer" means a retailer maintaining a place of
business in the State, as that term is described in the
Retailers' Occupation Tax Act.
Section 10. Tax imposed. On and after January 1, 2024, a
tax is imposed upon each retailer that transports by common
carrier tangible personal property into the State from a point
outside of the State for the purpose of selling that tangible
personal property at retail. The tax is imposed at the rate of
0.5% of the retail selling price of the tangible personal
property.
Section 15. Incorporation. All of the provisions of
Sections 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i and 5j of the
Retailers' Occupation Tax Act that are not inconsistent with
this Act, and Section 3-7 of the Uniform Penalty and Interest

SB1767 - 2 - LRB103 29085 HLH 55471 b
Act, shall apply, as far as practicable, to the subject matter
of this Act to the same extent as if such provisions were
included herein.
Section 20. Distribution of proceeds. The proceeds from
the tax imposed by this Act shall be deposited into the Cargo
Transportation Tax Fund, a special fund created in the State
treasury. Moneys in the Fund shall be used by the Department of
Transportation for road projects in areas of the State that
receive heightened levels of traffic as a result of the
transportation of tangible personal property.
Section 25. Rules. The Department shall adopt rules to
implement and administer this Act.
Section 900. The State Finance Act is amended by adding
Section 5.990 as follows:
(30 ILCS 105/5.990 new)
Sec. 5.990. The Cargo Transportation Tax Fund.
Section 999. Effective date. This Act takes effect upon
becoming law.