Date	Chamber	Action
1/9/2007	Senate	Session Sine Die

Statutes Amended In Order of Appearance

35 ILCS 105/3-50

from Ch. 120, par. 439.3-50

35 ILCS 120/2-45

from 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 

Date	Chamber	Action
1/12/2006	Senate	Filed with Secretary by Sen. Terry Link
1/12/2006	Senate	First Reading
1/12/2006	Senate	Referred to Rules
1/19/2006	Senate	Added as Co-Sponsor Sen. Dan Cronin
1/9/2007	Senate	Session Sine Die

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