Bill Status of HB 3753   100th General Assembly


Short Description:  USE/OCC TX-ROLLING STOCK

House Sponsors
Rep. Jerry Costello, II and Joe Sosnowski-David B. Reis

Last Action  View All Actions

DateChamber Action
  1/8/2019HouseSession Sine Die

Statutes Amended In Order of Appearance
35 ILCS 105/3-61
35 ILCS 110/3-51
35 ILCS 115/2d
35 ILCS 120/2-51

Synopsis As Introduced
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that the term "use as rolling stock moving in interstate commerce" means that a person claiming the exemption must: (1) use the vehicles or trailers to transport persons or property for hire; (2) hold, at the time of purchase, an appropriate credential that authorizes a motor carrier to engage in interstate commerce for-hire; and (3) if the person claiming the exemption is a subsidiary of another company, maintain separate books and records, including separate charts of accounts, and assure that all transactions between the transportation company and the parent are commercially reasonable arms-length transactions. Retains the current definition for aircraft and watercraft. Effective immediately.

Actions 
DateChamber Action
  2/10/2017HouseFiled with the Clerk by Rep. Jerry Costello, II
  2/10/2017HouseFirst Reading
  2/10/2017HouseReferred to Rules Committee
  3/1/2017HouseAssigned to Revenue & Finance Committee
  3/3/2017HouseAdded Co-Sponsor Rep. Joe Sosnowski
  3/6/2017HouseHouse Committee Amendment No. 1 Filed with Clerk by Rep. Jerry Costello, II
  3/6/2017HouseHouse Committee Amendment No. 1 Referred to Rules Committee
  3/8/2017HouseHouse Committee Amendment No. 1 Rules Refers to Revenue & Finance Committee
  3/9/2017HouseTo Growth, Reform & Fairness Subcommittee
  3/15/2017HouseHouse Committee Amendment No. 2 Filed with Clerk by Rep. Jerry Costello, II
  3/15/2017HouseHouse Committee Amendment No. 2 Referred to Rules Committee
  3/15/2017HouseAdded Chief Co-Sponsor Rep. David B. Reis
  3/31/2017HouseRule 19(a) / Re-referred to Rules Committee
  3/31/2017HouseHouse Committee Amendment No. 1 Rule 19(a) / Re-referred to Rules Committee
  1/8/2019HouseSession Sine Die

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