103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
SB1767
 
Introduced 2/9/2023, by Sen. Rachel Ventura
 
SYNOPSIS AS INTRODUCED:
 

 
New Act
30 ILCS 105/5.990 new

     Creates the Cargo Transportation Tax Act. Provides that a tax is imposed upon each retailer that transports by common carrier tangible personal property into the State from a point outside of the State. Provides that the tax is imposed at the rate of 0.5% of the retail selling price of the tangible personal property. Provides that proceeds from the tax imposed by the Act shall be deposited into the Cargo Transportation Tax Fund, a special fund created in the State treasury. Provides that moneys in the Fund shall be used by the Department of Transportation for road projects in areas of the State that receive heightened levels of traffic as a result of the transportation of tangible personal property. Effective immediately.
  


LRB103 29085 HLH 55471 b

 
 
A BILL FOR
 

  
SB1767LRB103 29085 HLH 55471 b


  
1    AN ACT concerning revenue.
  
 
2    Be it enacted by the People of the State of Illinois,
 
3represented in the General Assembly:
  
 
 
4    Section 1. Short title. This Act may be cited as the Cargo 
5Transportation Tax Act.
 
6    Section 5. Definitions. As used in this Act:
7    "Department" means the Department of Revenue.
8    "Retailer" means a retailer maintaining a place of 
9business in the State, as that term is described in the 
10Retailers' Occupation Tax Act.
 
11    Section 10. Tax imposed.  On and after January 1, 2024, a 
12tax is imposed upon each retailer that transports by common 
13carrier tangible personal property into the State from a point 
14outside of the State for the purpose of selling that tangible 
15personal property at retail. The tax is imposed at the rate of 
160.5% of the retail selling price of the tangible personal 
17property.
 
18    Section 15. Incorporation.  All of the provisions of 
19Sections 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i and 5j of the 
20Retailers' Occupation Tax Act that are not inconsistent with 
21this Act, and Section 3-7 of the Uniform Penalty and Interest 
 
 
SB1767- 2 -LRB103 29085 HLH 55471 b

1Act, shall apply, as far as practicable, to the subject matter 
2of this Act to the same extent as if such provisions were 
3included herein.
 
4    Section 20. Distribution of proceeds. The proceeds from 
5the tax imposed by this Act shall be deposited into the Cargo 
6Transportation Tax Fund, a special fund created in the State 
7treasury. Moneys in the Fund shall be used by the Department of 
8Transportation for road projects in areas of the State that 
9receive heightened levels of traffic as a result of the 
10transportation of tangible personal property.
 
11    Section 25. Rules.  The Department shall adopt rules to 
12implement and administer this Act.
 
13    Section 900. The State Finance Act is amended by adding 
14Section 5.990 as follows:
 
15    (30 ILCS 105/5.990 new)
16    Sec. 5.990. The Cargo Transportation Tax Fund.
 
 
17    Section 999. Effective date. This Act takes effect upon 
18becoming law.