Bill Status of HB 820   100th General Assembly


Short Description:  SALES AND EXCISE TAX REFUND

House Sponsors
Rep. Michael J. Zalewski

Last Action  View All Actions

DateChamber Action
  1/8/2019HouseSession Sine Die

Statutes Amended In Order of Appearance
30 ILCS 105/5.875 new
30 ILCS 105/6z-101 new
35 ILCS 105/9from Ch. 120, par. 439.9
35 ILCS 105/19from Ch. 120, par. 439.19
35 ILCS 110/9from Ch. 120, par. 439.39
35 ILCS 110/17from Ch. 120, par. 439.47
35 ILCS 115/9from Ch. 120, par. 439.109
35 ILCS 115/17from Ch. 120, par. 439.117
35 ILCS 120/3from Ch. 120, par. 442
35 ILCS 120/6from Ch. 120, par. 445
35 ILCS 128/1-55
35 ILCS 130/9dfrom Ch. 120, par. 453.9d
35 ILCS 135/14afrom Ch. 120, par. 453.44a
35 ILCS 510/2from Ch. 120, par. 481b.2
35 ILCS 610/6from Ch. 120, par. 467.6
35 ILCS 615/6from Ch. 120, par. 467.21
35 ILCS 620/6from Ch. 120, par. 473
35 ILCS 625/6from Ch. 120, par. 1416
35 ILCS 630/10from Ch. 120, par. 2010
235 ILCS 5/8-3from Ch. 43, par. 159a

Synopsis As Introduced
Amends the State Finance Act to create the Sales and Excise Tax Refund Fund. Provides that moneys in the Fund shall be used by the Department of Revenue to pay refunds under various tax Acts. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act to provide that 0.18% of 80% of the net revenue realized for the preceding month from the 6.25% general rate on the selling price of tangible personal property shall be deposited each month into the Sales and Excise Tax Refund Fund. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers' Occupation Tax Act, the Cigarette Machine Operators' Occupation Tax Act, the Cigarette Tax Act, the Cigarette Use Tax Act, the Coin-Operated Amusement Device and Redemption Machine Tax Act, the Messages Tax Act, the Gas Revenue Tax Act, the Public Utilities Revenue Act, the Water Company Invested Capital Tax Act, the Telecommunications Excise Tax Act, and the Liquor Control Act of 1934 to provide that refunds shall be made under those Acts from the Sales and Excise Tax Refund Fund (instead of from appropriations made available for that purpose). Effective July 1, 2017.

Actions 
DateChamber Action
  1/30/2017HouseFiled with the Clerk by Rep. Michael J. Zalewski
  1/31/2017HouseFirst Reading
  1/31/2017HouseReferred to Rules Committee
  2/8/2017HouseAssigned to Revenue & Finance Committee
  2/24/2017HouseTo Sales and Other Taxes Subcommittee
  3/31/2017HouseRule 19(a) / Re-referred to Rules Committee
  1/8/2019HouseSession Sine Die

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