Bill Status of HB 4552   94th General Assembly


Short Description:  USE & OCC TAXES-MANUFACTURING

House Sponsors
Rep. Joe Dunn-Randall M. Hultgren-Lou Lang-Ruth Munson-Kathleen A. Ryg, Linda Chapa LaVia, Angelo Saviano and Lisa M. Dugan

Last Action  View All Actions

DateChamber Action
  1/9/2007HouseSession Sine Die

Statutes Amended In Order of Appearance
35 ILCS 105/3-50from Ch. 120, par. 439.3-50
35 ILCS 120/2-45from Ch. 120, par. 441-45

Synopsis As Introduced
Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that the manufacturing and assembling machinery and equipment exemption also includes production related tangible personal property. Defines "production related tangible personal property" as all tangible personal property used or consumed by the purchaser in a manufacturing facility in which a manufacturing process takes place, including tangible personal property purchased for incorporation into real estate within a manufacturing facility and including, but not limited to, tangible personal property used or consumed in activities such as research and development, preproduction material handling, receiving, quality control, inventory control, storage, staging, and packaging for shipping and transportation purposes. Provides that "production related tangible personal property" does not include (i) tangible personal property used, within or without a manufacturing facility, in sales, purchasing, accounting, fiscal management, marketing, personnel recruitment or selection, or landscaping or (ii) tangible personal property required to be titled or registered with a department, agency, or unit of federal, state, or local government. Effective immediately.

Actions 
DateChamber Action
  1/11/2006HouseFiled with the Clerk by Rep. Joe Dunn
  1/11/2006HouseFirst Reading
  1/11/2006HouseReferred to Rules Committee
  1/31/2006HouseAdded Chief Co-Sponsor Rep. Randall M. Hultgren
  1/31/2006HouseAdded Chief Co-Sponsor Rep. Lou Lang
  1/31/2006HouseAdded Chief Co-Sponsor Rep. Ruth Munson
  2/7/2006HouseAdded Chief Co-Sponsor Rep. Kathleen A. Ryg
  3/14/2006HouseAdded Co-Sponsor Rep. Linda Chapa LaVia
  4/3/2006HouseAdded Co-Sponsor Rep. Angelo Saviano
  4/17/2006HouseAdded Co-Sponsor Rep. Lisa M. Dugan
  1/9/2007HouseSession Sine Die

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