Bill Status of SB 859   100th General Assembly

Short Description:  INC TX-SALES FACTOR

Senate Sponsors
Sen. William E. Brady

Last Action  View All Actions

DateChamber Action
  1/9/2019SenateSession Sine Die

Statutes Amended In Order of Appearance
35 ILCS 5/304from Ch. 120, par. 3-304

Synopsis As Introduced
Amends the Illinois Income Tax Act. Provides that, for the purpose of calculating the sales factor when allocating business income of persons other than residents, if the purchaser is the United States government, then the sale is a sale of personal property in this State if the purchaser is within the State or the property is shipped from an office, store, warehouse, factory or other place of storage in this State (currently, when the purchaser is the United States government, the sale is in this State only if the property is shipped from an office, store, warehouse, factory or other place of storage in this State). Removes provisions providing that the sale is in this State if the property is shipped from an office, store, warehouse, factory or other place of storage in this State and the purchaser is not taxable in the State of the purchaser. Removes provisions concerning purchasers who are doing business on a premises owned or leased by a person who has independently contracted with the seller for the printing of newspapers, periodicals or books. Removes provisions providing that sales of tangible personal property are not in this State if the seller and purchaser would be members of the same unitary business group but for the fact that either the seller or purchaser is a person with 80% or more of total business activity outside of the United States and the property is purchased for resale.

Actions 
DateChamber Action
  2/7/2017SenateFiled with Secretary by Sen. Chris Nybo
  2/7/2017SenateFirst Reading
  2/7/2017SenateReferred to Assignments
  2/8/2017SenateAssigned to Revenue
  2/22/2017SenateTo Subcommittee on Income Taxes
  3/8/2017SenateSenate Committee Amendment No. 1 Filed with Secretary by Sen. Chris Nybo
  3/8/2017SenateSenate Committee Amendment No. 1 Referred to Assignments
  3/15/2017SenateSenate Committee Amendment No. 1 Assignments Refers to Revenue
  3/17/2017SenateRule 2-10 Committee Deadline Established As April 7, 2017
  4/7/2017SenateRule 3-9(a) / Re-referred to Assignments
  4/7/2017SenateSenate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments
  11/15/2018SenateChief Sponsor Changed to Sen. William E. Brady
  1/9/2019SenateSession Sine Die

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