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94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006 SB0513
Introduced 2/17/2005, by Sen. James F. Clayborne, Jr. SYNOPSIS AS INTRODUCED: |
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35 ILCS 105/3b new |
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35 ILCS 120/2-75 new |
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Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that,
notwithstanding any other provision to the contrary, no tax shall be imposed
under those Acts upon the privilege of using in this State (for the Use Tax
Act) or persons engaged in the business of selling at retail (for the
Retailers' Occupation Tax Act) certain household appliances that (i) qualify as an "Energy Star" product under the federal Energy Star Program; and (ii) are purchased from 12:01 a.m. on on April 22 of 2006 or 2007 through
11:59 p.m. of April 28 of that same year. Authorizes and encourages units of local government that impose use and occupation taxes to declare a similar tax holiday. Effective immediately.
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| FISCAL NOTE ACT MAY APPLY | |
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A BILL FOR
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SB0513 |
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LRB094 10092 BDD 40353 b |
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| AN ACT concerning revenue.
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| Be it enacted by the People of the State of Illinois, |
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| represented in the General Assembly:
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| Section 5. The Use Tax Act is amended by adding Section 3b |
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| as follows:
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| (35 ILCS 105/3b new)
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| Sec. 3b. Tax holiday for "Energy Star" appliances.
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| (a) Notwithstanding any other provision to the contrary, no |
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| tax shall be
imposed under this Act upon the privilege of using |
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| for nonbusiness purposes in this State a clothes washer, |
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| dehumidifier, dishwasher, refrigerator, freezer, room air |
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| conditioner, ceiling fan, programmable thermostat,
ventilating |
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| fan, compact fluorescent bulb, or residential light fixture |
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| purchased if the item: |
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| (i) qualifies as an "Energy Star" product under the |
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| Energy Star Program administered by the United States |
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| Environmental Protection Agency; and |
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| (ii) is purchased during the tax holiday period, which |
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| is from 12:01 a.m. on April 22 of 2006 or 2007 through
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| 11:59 p.m. of April 28 of that same year. |
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| (b) Any discount, coupon, or
other credit offered either by |
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| the retailer or by a vendor of the retailer to
reduce the final |
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| price to the customer shall be taken into account in
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| determining the selling price of the item for purposes of this |
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| holiday. For purpose of this Section, a "purchase" occurs |
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| during the tax holiday if the buyer places an order and pays |
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| the purchase price by cash or credit during the tax holiday |
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| period regardless of whether the delivery of the item occurs |
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| after the tax holiday period.
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| (c) Each unit of local government that imposes a use tax |
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| may, by resolution or ordinance, declare a tax holiday with |
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| respect to its use tax for the same items, during the same |