|
| | 102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB1527 Introduced 2/17/2021, by Rep. Emanuel Chris Welch SYNOPSIS AS INTRODUCED:
| | |
Amends the Tobacco Products Tax Act of 1995. Makes a technical change in a
Section
concerning sales of tobacco products that are exempt from the tax imposed by
the Act.
|
| |
| | A BILL FOR |
|
|
| | HB1527 | | LRB102 03543 HLH 13556 b |
|
|
| 1 | | AN ACT concerning revenue.
|
| 2 | | Be it enacted by the People of the State of Illinois, |
| 3 | | represented in the General Assembly:
|
| 4 | | Section 5. The Tobacco Products Tax Act of 1995 is amended |
| 5 | | by changing Section 10-15 as follows:
|
| 6 | | (35 ILCS 143/10-15)
|
| 7 | | Sec. 10-15. Exempt sales. Purchases of tobacco products |
| 8 | | other than little cigars by wholesalers
who will not sell the
|
| 9 | | the product at retail are exempt from the tax imposed by this
|
| 10 | | Act. Purchases of tobacco products other than little cigars by |
| 11 | | wholesalers and retailers for delivery
of the product outside |
| 12 | | Illinois are exempt from the tax imposed by this Act.
The |
| 13 | | wholesaler or retailer making the exempt sale of tobacco |
| 14 | | products other than little cigars shall document this
|
| 15 | | exemption by obtaining a certification from the purchaser |
| 16 | | containing the
seller's name and address, the purchaser's name |
| 17 | | and address, the date of
purchase, the purchaser's signature, |
| 18 | | the purchaser's tobacco products tax
license number, if |
| 19 | | applicable, and a statement that the purchaser is purchasing |
| 20 | | for resale
other than for sale to consumers or is purchasing |
| 21 | | for delivery outside of
Illinois. |
| 22 | | (Source: P.A. 98-273, eff. 8-9-13.)
|