093_HB0857

 
                                     LRB093 05726 SJM 05819 b

 1        AN ACT concerning taxes.

 2        Be  it  enacted  by  the People of the State of Illinois,
 3    represented in the General Assembly:

 4        Section 5.  The  Use  Tax  Act  is  amended  by  changing
 5    Section 3-65 as follows:

 6        (35 ILCS 105/3-65) (from Ch. 120, par. 439.3-65)
 7        Sec.  3-65.   R.O.T.  nontaxability.   If  the  seller of
 8    tangible personal property for use would not be taxable under
 9    the Retailers' Occupation Tax Act despite all elements of the
10    sale occurring in Illinois, then the tax imposed by this  Act
11    does  not  apply to the use of the tangible personal property
12    in Illinois this State.
13    (Source: P.A. 91-51, eff. 6-30-99.)