Bill Status of HB 2720   103rd General Assembly


Short Description:  USE/OCC TX-MANUFACTURED HOMES

House Sponsors
Rep. Aaron M. Ortiz

Last Action  View All Actions

DateChamber Action
  3/10/2023HouseRule 19(a) / Re-referred to Rules Committee

Statutes Amended In Order of Appearance
35 ILCS 105/2from Ch. 120, par. 439.2
35 ILCS 105/3-10
35 ILCS 120/1from Ch. 120, par. 440
35 ILCS 120/2-10

Synopsis As Introduced
Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that, with respect to the sale of a manufactured home, if the purchase is the first purchase of the manufactured home for use as a dwelling and the purchaser certifies that the manufactured home will be affixed to a permanent foundation in the State, then the tax imposed by the Acts applies to 50% of the selling price (in the case of the Use Tax Act) or 50% of the gross receipts from the sale (in the case of the Retailers' Occupation Tax Act). Effective immediately.

Actions 
DateChamber Action
  2/15/2023HouseFiled with the Clerk by Rep. Aaron M. Ortiz
  2/16/2023HouseFirst Reading
  2/16/2023HouseReferred to Rules Committee
  2/28/2023HouseAssigned to Revenue & Finance Committee
  3/9/2023HouseTo Revenue - Sales, Amusement and Other Taxes Subcommittee
  3/10/2023HouseRule 19(a) / Re-referred to Rules Committee

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