Illinois General Assembly - Bill Status for SB 3141

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers' Occupation Tax Act, the Cigarette Tax Act, and the Cigarette Use Tax Act. Provides that a taxpayer is prohibited from introducing into evidence in a proceeding before the Department of Revenue, Tax Tribunal, or court any books or records that the taxpayer failed to produce to the Department for examination, unless the books and records are received by the Department no less than 5 business days prior to seeking introduction of the books and records in the proceeding. Sets forth penalties for failure to keep or produce certain books and records. Requires distributors and secondary distributors who purchase cigarettes for shipment into Illinois from a point outside this State to make the invoices available for inspection upon demand by a duly authorized employee of the Department. Provides that the Department may assess taxes, penalties, and interest on original packages of cigarettes that do not contain property tax stamps. Provides that, if a person fails to produce records for inspection by the Department upon request, a prima facie presumption shall arise that the person has failed to keep the records so required. Provides that the sale of individual or loose cigarettes is prohibited. Amends the Tobacco Products Tax Act of 1995 to make changes concerning penalties for failure to keep and produce books and records. Effective immediately.

Replaces everything after the enacting clause. Reinserts the provisions of the introduced bill with the following changes: (1) removes provisions providing that the taxpayer may not introduce books and records into evidence unless the books and records are received by the Department of Revenue no less than 5 business days prior to seeking introduction of the books or records; and (2) in provisions concerning penalties for failure to produce books or records, removes specific language concerning officers or directors of corporations, partners or members of partnerships, and managers or members of limited liability companies; and (3) makes other technical corrections. Effective immediately.

Replaces everything after the enacting clause. Reinserts the provisions of the engrossed bill, but provides that penalties imposed for failure to keep books and records shall not apply if the taxpayer shows that he or she acted with ordinary business care and prudence. Adds provisions concerning rulemaking. Effective immediately.

Date	Chamber	Action
8/17/2018	Senate	Public Act . . . . . . . . . 100-0940

Date	Chamber	Action
2/15/2018	Senate	Filed with Secretary by Sen. Karen McConnaughay
2/15/2018	Senate	First Reading
2/15/2018	Senate	Referred to Assignments
2/27/2018	Senate	Assigned to Revenue
4/12/2018	Senate	Do Pass Revenue; 009-000-000
4/12/2018	Senate	Placed on Calendar Order of 2nd Reading April 17, 2018
4/18/2018	Senate	Second Reading
4/18/2018	Senate	Placed on Calendar Order of 3rd Reading April 19, 2018
4/20/2018	Senate	Senate Floor Amendment No. 1 Filed with Secretary by Sen. Karen McConnaughay
4/20/2018	Senate	Senate Floor Amendment No. 1 Referred to Assignments
4/23/2018	Senate	Senate Floor Amendment No. 1 Assignments Refers to Revenue
4/25/2018	Senate	Senate Floor Amendment No. 1 Recommend Do Adopt Revenue; 005-000-000
4/27/2018	Senate	Rule 2-10 Third Reading Deadline Established As May 3, 2018
5/3/2018	Senate	Rule 3-9(a) / Re-referred to Assignments
5/8/2018	Senate	Rule 2-10 Third Reading Deadline Established As May 11, 2018
5/8/2018	Senate	Approved for Consideration Assignments
5/8/2018	Senate	Added as Co-Sponsor Sen. Jil Tracy
5/8/2018	Senate	Placed on Calendar Order of 3rd Reading May 9, 2018
5/9/2018	Senate	Recalled to Second Reading
5/9/2018	Senate	Senate Floor Amendment No. 1 Adopted; McConnaughay
5/9/2018	Senate	Placed on Calendar Order of 3rd Reading
5/9/2018	Senate	Third Reading - Passed; 053-000-000
5/9/2018	House	Arrived in House
5/9/2018	House	Chief House Sponsor Rep. Michael J. Zalewski
5/10/2018	House	First Reading
5/10/2018	House	Referred to Rules Committee
5/14/2018	House	Assigned to Revenue & Finance Committee
5/22/2018	House	House Committee Amendment No. 1 Filed with Clerk by Rep. Michael J. Zalewski
5/22/2018	House	House Committee Amendment No. 1 Referred to Rules Committee
5/23/2018	House	House Committee Amendment No. 1 Rules Refers to Revenue & Finance Committee
5/24/2018	House	House Committee Amendment No. 1 Adopted in Revenue & Finance Committee; by Voice Vote
5/24/2018	House	Do Pass as Amended / Short Debate Revenue & Finance Committee; 008-000-000
5/24/2018	House	Placed on Calendar 2nd Reading - Short Debate
5/24/2018	House	Second Reading - Short Debate
5/24/2018	House	Held on Calendar Order of Second Reading - Short Debate
5/25/2018	House	Final Action Deadline Extended-9(b) May 31, 2018
5/30/2018	House	Placed on Calendar Order of 3rd Reading - Short Debate
5/30/2018	House	Third Reading - Short Debate - Passed 078-035-001
5/30/2018	Senate	Secretary's Desk - Concurrence House Amendment(s) 1
5/30/2018	Senate	Placed on Calendar Order of Concurrence House Amendment(s) 1 - May 30, 2018
5/30/2018	Senate	House Committee Amendment No. 1 Motion to Concur Filed with Secretary Sen. Karen McConnaughay
5/30/2018	Senate	House Committee Amendment No. 1 Motion to Concur Referred to Assignments
5/31/2018	Senate	House Committee Amendment No. 1 Motion to Concur Assignments Referred to State Government
5/31/2018	Senate	House Committee Amendment No. 1 Motion To Concur Recommended Do Adopt State Government; 007-000-000
5/31/2018	Senate	House Committee Amendment No. 1 Senate Concurs 052-000-000
5/31/2018	Senate	Senate Concurs
5/31/2018	Senate	Passed Both Houses
6/29/2018	Senate	Sent to the Governor
8/17/2018	Senate	Governor Approved
8/17/2018	Senate	Effective Date August 17, 2018
8/17/2018	Senate	Public Act . . . . . . . . . 100-0940