Bill Status of SB 1871   100th General Assembly

Short Description:  USE/OCC TX-ROLLING STOCK

Senate Sponsors
Sen. Pat McGuire-Chuck Weaver, Chris Nybo, Pamela J. Althoff and Dave Syverson

House Sponsors
(Rep. Jerry Costello, II-Michael D. Unes-Daniel V. Beiser-Avery Bourne, David B. Reis, John Cavaletto, Dave Severin, Terri Bryant, Reginald Phillips, Joe Sosnowski, Tony McCombie, Robert Martwick, Martin J. Moylan, Brandon W. Phelps and John C. D'Amico)


Last Action  View All Actions

DateChamber Action
  8/24/2017SenatePublic Act . . . . . . . . . 100-0321

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.

Senate Committee Amendment No. 1
Adds provisions to the introduced bill providing that the changes made by the amendatory Act apply to motor vehicles, trailers, semitrailers, and pole trailers.

Senate Committee Amendment No. 2
Makes technical corrections.

Senate Floor Amendment No. 3
Adds reference to:
35 ILCS 105/3-55from Ch. 120, par. 439.3-55
35 ILCS 105/10from Ch. 120, par. 439.10
35 ILCS 110/2from Ch. 120, par. 439.32
35 ILCS 115/2from Ch. 120, par. 439.102
35 ILCS 120/2-5

Replaces everything after the enacting clause. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, for motor vehicles other than limousines, "use as rolling stock moving in interstate commerce" means that: (1) the motor vehicle or trailer is used to transport persons or property for hire; (2) the purchaser certifies that the motor vehicle or trailer will be used by an interstate carrier or carriers for hire who hold an active USDOT Number with certain classifications; and (3) for motor vehicles, the gross vehicle weight rating exceeds 16,000 pounds. Effective July 1, 2017.

Senate Floor Amendment No. 4
Further amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act to provide that the requirement of a purchaser to certify that a motor vehicle or trailer will be used by an interstate carrier or carriers for hire who hold an active USDOT Number with certain classifications does not apply to a motor vehicle or trailer used at an airport to support the operation of an aircraft moving interstate commerce that meets the other requirements of the definition of "use as rolling stock moving in interstate commerce".

Actions 
DateChamber Action
  2/9/2017SenateFiled with Secretary by Sen. Pat McGuire
  2/9/2017SenateFirst Reading
  2/9/2017SenateReferred to Assignments
  2/17/2017SenateAdded as Chief Co-Sponsor Sen. Chuck Weaver
  2/28/2017SenateAssigned to Revenue
  3/1/2017SenateSenate Committee Amendment No. 1 Filed with Secretary by Sen. Pat McGuire
  3/1/2017SenateSenate Committee Amendment No. 1 Referred to Assignments
  3/2/2017SenateAdded as Co-Sponsor Sen. Chris Nybo
  3/7/2017SenateSenate Committee Amendment No. 1 Assignments Refers to Revenue
  3/9/2017SenatePostponed - Revenue
  3/9/2017SenateSenate Committee Amendment No. 1 Postponed - Revenue
  3/15/2017SenateSenate Committee Amendment No. 2 Filed with Secretary by Sen. Pat McGuire
  3/15/2017SenateSenate Committee Amendment No. 2 Referred to Assignments
  3/16/2017SenatePostponed - Revenue
  3/16/2017SenateSenate Committee Amendment No. 1 Postponed - Revenue
  3/17/2017SenateRule 2-10 Committee Deadline Established As April 7, 2017
  3/22/2017SenateSenate Committee Amendment No. 2 Assignments Refers to Revenue
  4/5/2017SenateSenate Committee Amendment No. 1 Adopted
  4/5/2017SenateSenate Committee Amendment No. 2 Adopted
  4/6/2017SenateDo Pass as Amended Revenue; 005-000-000
  4/6/2017SenatePlaced on Calendar Order of 2nd Reading April 25, 2017
  4/26/2017SenateSecond Reading
  4/26/2017SenatePlaced on Calendar Order of 3rd Reading April 27, 2017
  4/28/2017SenateRule 2-10 Third Reading Deadline Established As May 31, 2017
  5/11/2017SenateSenate Floor Amendment No. 3 Filed with Secretary by Sen. Pat McGuire
  5/11/2017SenateSenate Floor Amendment No. 3 Referred to Assignments
  5/15/2017SenateSenate Floor Amendment No. 3 Pursuant to Senate Rule 3-8(b-1), this amendment will remain in the Committee on Assignments
  5/17/2017SenateSenate Floor Amendment No. 3 Assignments Refers to Revenue
  5/18/2017SenateAdded as Co-Sponsor Sen. Pamela J. Althoff
  5/22/2017SenateSenate Floor Amendment No. 4 Filed with Secretary by Sen. Pat McGuire
  5/22/2017SenateSenate Floor Amendment No. 4 Referred to Assignments
  5/23/2017SenateSenate Floor Amendment No. 3 Recommend Do Adopt Revenue; 007-000-000
  5/24/2017SenateSenate Floor Amendment No. 4 Be Approved for Consideration Assignments
  5/24/2017SenateRecalled to Second Reading
  5/24/2017SenateSenate Floor Amendment No. 3 Adopted; McGuire
  5/24/2017SenateSenate Floor Amendment No. 4 Adopted; McGuire
  5/24/2017SenatePlaced on Calendar Order of 3rd Reading
  5/24/2017SenateThird Reading - Passed; 057-000-000
  5/24/2017HouseArrived in House
  5/24/2017HouseChief House Sponsor Rep. Jerry Costello, II
  5/24/2017HouseFirst Reading
  5/24/2017HouseReferred to Rules Committee
  5/25/2017HouseAssigned to Revenue & Finance Committee
  5/25/2017HouseAdded Alternate Co-Sponsor Rep. Daniel V. Beiser
  5/25/2017HouseAdded Alternate Co-Sponsor Rep. Avery Bourne
  5/25/2017HouseAdded Alternate Chief Co-Sponsor Rep. Michael D. Unes
  5/25/2017SenateAdded as Co-Sponsor Sen. Dave Syverson
  5/25/2017HouseMotion Filed to Suspend Rule 21 Revenue & Finance Committee; Rep. Barbara Flynn Currie
  5/25/2017HouseMotion to Suspend Rule 21 - Prevailed
  5/25/2017HouseDo Pass / Short Debate Revenue & Finance Committee; 011-000-000
  5/25/2017HousePlaced on Calendar 2nd Reading - Short Debate
  5/25/2017HouseSecond Reading - Short Debate
  5/25/2017HouseHeld on Calendar Order of Second Reading - Short Debate
  5/25/2017HouseAlternate Co-Sponsor Removed Rep. Daniel V. Beiser
  5/25/2017HouseAlternate Co-Sponsor Removed Rep. Avery Bourne
  5/26/2017HouseAdded Alternate Co-Sponsor Rep. David B. Reis
  5/26/2017HouseAdded Alternate Co-Sponsor Rep. John Cavaletto
  5/26/2017HouseAdded Alternate Co-Sponsor Rep. Dave Severin
  5/26/2017HouseAdded Alternate Co-Sponsor Rep. Terri Bryant
  5/26/2017HouseAdded Alternate Co-Sponsor Rep. Reginald Phillips
  5/26/2017HouseAdded Alternate Co-Sponsor Rep. Joe Sosnowski
  5/26/2017HouseFinal Action Deadline Extended-9(b) May 31, 2017
  5/26/2017HouseAdded Alternate Co-Sponsor Rep. Tony McCombie
  5/26/2017HouseAdded Alternate Chief Co-Sponsor Rep. Daniel V. Beiser
  5/26/2017HouseAdded Alternate Chief Co-Sponsor Rep. Avery Bourne
  5/30/2017HouseAdded Alternate Co-Sponsor Rep. Robert Martwick
  5/30/2017HouseAdded Alternate Co-Sponsor Rep. Martin J. Moylan
  5/30/2017HouseAdded Alternate Co-Sponsor Rep. Brandon W. Phelps
  5/31/2017HouseAdded Alternate Co-Sponsor Rep. John C. D'Amico
  5/31/2017HousePlaced on Calendar Order of 3rd Reading - Short Debate
  5/31/2017HouseThird Reading - Short Debate - Passed 113-000-000
  5/31/2017SenatePassed Both Houses
  6/29/2017SenateSent to the Governor
  8/24/2017SenateGovernor Approved
  8/24/2017SenateEffective Date August 24, 2017
  8/24/2017SenatePublic Act . . . . . . . . . 100-0321

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