Executive Committee
Filed: 4/17/2007
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1 | AMENDMENT TO HOUSE BILL 811
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2 | AMENDMENT NO. ______. Amend House Bill 811 by replacing | ||||||
3 | everything after the enacting clause with the following:
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4 | "Section 5. The Use Tax Act is amended by changing Section | ||||||
5 | 3-61 as follows:
| ||||||
6 | (35 ILCS 105/3-61)
| ||||||
7 | Sec. 3-61. Motor vehicles; trailers; use as rolling stock | ||||||
8 | definition. | ||||||
9 | (a) Through
June 30, 2003, "use
as
rolling stock moving
in
| ||||||
10 | interstate commerce" in subsections (b) and (c) of Section 3-55 | ||||||
11 | means for motor
vehicles, as defined in Section 1-146 of the | ||||||
12 | Illinois Vehicle Code, and
trailers, as defined in Section | ||||||
13 | 1-209 of the Illinois Vehicle Code, when on 15
or more | ||||||
14 | occasions in a 12-month period the motor vehicle and trailer | ||||||
15 | has
carried
persons or
property for hire in interstate | ||||||
16 | commerce, even just between points in Illinois,
if the motor |
| |||||||
| |||||||
1 | vehicle and trailer transports persons whose journeys or | ||||||
2 | property
whose shipments originate or terminate outside | ||||||
3 | Illinois. This definition
applies to all property purchased for | ||||||
4 | the purpose of being
attached to those motor vehicles or | ||||||
5 | trailers as a part thereof.
| ||||||
6 | (b) On and after July 1, 2003 and through June 30, 2004, | ||||||
7 | "use as rolling stock moving in interstate
commerce" in
| ||||||
8 | paragraphs (b) and (c) of Section 3-55 occurs for motor | ||||||
9 | vehicles, as defined in
Section 1-146 of the Illinois Vehicle | ||||||
10 | Code, when during a 12-month period
the
rolling stock has | ||||||
11 | carried persons or property for hire in interstate commerce
for | ||||||
12 | 51% of
its total trips and transports persons whose journeys or | ||||||
13 | property whose
shipments
originate or terminate outside | ||||||
14 | Illinois. Trips that are only between points in
Illinois shall
| ||||||
15 | not be counted as interstate trips when calculating whether the | ||||||
16 | tangible
personal property
qualifies for the exemption but such | ||||||
17 | trips shall be included in total trips
taken.
| ||||||
18 | (c) Beginning July 1, 2004, "use as rolling stock moving in | ||||||
19 | interstate commerce" in paragraphs (b) and (c) of Section 3-55 | ||||||
20 | occurs for motor vehicles, as defined in Section 1-146 of the | ||||||
21 | Illinois Vehicle Code, when during a 12-month period the | ||||||
22 | rolling stock has carried persons or property for hire in | ||||||
23 | interstate commerce for greater than 50% of its total trips for | ||||||
24 | that period or for greater than 50% of its total miles for that | ||||||
25 | period. The person claiming the exemption shall make an | ||||||
26 | election at the time of purchase to use either the trips or |
| |||||||
| |||||||
1 | mileage method. Persons who purchased motor vehicles prior to | ||||||
2 | July 1, 2004 shall make an election to use either the trips or | ||||||
3 | mileage method and document that election in their books and | ||||||
4 | records. If no election is made under this subsection to use | ||||||
5 | the trips or mileage method, the person shall be deemed to have | ||||||
6 | chosen the mileage method. Any election to use either the trips | ||||||
7 | or mileage method will remain in effect for that motor vehicle | ||||||
8 | for any period for which the Department may issue a notice of | ||||||
9 | tax liability under this Act. | ||||||
10 | For purposes of determining qualifying trips or miles, | ||||||
11 | motor vehicles that carry persons or property for hire, even | ||||||
12 | just between points in Illinois, will be considered used for | ||||||
13 | hire in interstate commerce if the motor vehicle transports | ||||||
14 | persons whose journeys or property whose shipments originate or | ||||||
15 | terminate outside Illinois. The exemption for motor vehicles | ||||||
16 | used as rolling stock moving in interstate commerce may be | ||||||
17 | claimed only for motor vehicles whose gross vehicle weight | ||||||
18 | rating exceeds 16,000 pounds. This definition applies to all | ||||||
19 | property purchased for the purpose of being attached to those | ||||||
20 | motor vehicles as a part thereof. | ||||||
21 | (d) Beginning July 1, 2004, "use as rolling stock moving in | ||||||
22 | interstate commerce" in paragraphs (b) and (c) of Section 3-55 | ||||||
23 | occurs for trailers, as defined in Section 1-209 of the | ||||||
24 | Illinois Vehicle Code, semitrailers as defined in Section 1-187 | ||||||
25 | of the Illinois Vehicle Code, and pole trailers as defined in | ||||||
26 | Section 1-161 of the Illinois Vehicle Code, when during a |
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| |||||||
1 | 12-month period the rolling stock has carried persons or | ||||||
2 | property for hire in interstate commerce for greater than 50% | ||||||
3 | of its total trips for that period or for greater than 50% of | ||||||
4 | its total miles for that period. The person claiming the | ||||||
5 | exemption for a trailer or trailers that will not be dedicated | ||||||
6 | to a motor vehicle or group of motor vehicles shall make an | ||||||
7 | election at the time of purchase to use either the trips or | ||||||
8 | mileage method. Persons who purchased trailers prior to July 1, | ||||||
9 | 2004 that are not dedicated to a motor vehicle or group of | ||||||
10 | motor vehicles shall make an election to use either the trips | ||||||
11 | or mileage method and document that election in their books and | ||||||
12 | records. If no election is made under this subsection to use | ||||||
13 | the trips or mileage method, the person shall be deemed to have | ||||||
14 | chosen the mileage method. Any election to use either the trips | ||||||
15 | or mileage method will remain in effect for that trailer for | ||||||
16 | any period for which the Department may issue a notice of tax | ||||||
17 | liability under this Act. | ||||||
18 | For purposes of determining qualifying trips or miles, | ||||||
19 | trailers, semitrailers, or pole trailers that carry property | ||||||
20 | for hire, even just between points in Illinois, will be | ||||||
21 | considered used for hire in interstate commerce if the | ||||||
22 | trailers, semitrailers, or pole trailers transport property | ||||||
23 | whose shipments originate or terminate outside Illinois. This | ||||||
24 | definition applies to all property purchased for the purpose of | ||||||
25 | being attached to those trailers, semitrailers, or pole | ||||||
26 | trailers as a part thereof. In lieu of a person providing |
| |||||||
| |||||||
1 | documentation regarding the qualifying use of each individual | ||||||
2 | trailer, semitrailer, or pole trailer, that person may document | ||||||
3 | such qualifying use by providing documentation of the | ||||||
4 | following: | ||||||
5 | (1) If a trailer, semitrailer, or pole trailer is | ||||||
6 | dedicated to a motor vehicle that qualifies as rolling | ||||||
7 | stock moving in interstate commerce under subsection (c) of | ||||||
8 | this Section, then that trailer, semitrailer, or pole | ||||||
9 | trailer qualifies as rolling stock moving in interstate | ||||||
10 | commerce under this subsection. | ||||||
11 | (2) If a trailer, semitrailer, or pole trailer is | ||||||
12 | dedicated to a group of motor vehicles that all qualify as | ||||||
13 | rolling stock moving in interstate commerce under | ||||||
14 | subsection (c) of this Section, then that trailer, | ||||||
15 | semitrailer, or pole trailer qualifies as rolling stock | ||||||
16 | moving in interstate commerce under this subsection. | ||||||
17 | (3) If one or more trailers, semitrailers, or pole | ||||||
18 | trailers are dedicated to a group of motor vehicles and not | ||||||
19 | all of those motor vehicles in that group qualify as | ||||||
20 | rolling stock moving in interstate commerce under | ||||||
21 | subsection (c) of this Section, then the percentage of | ||||||
22 | those trailers, semitrailers, or pole trailers that | ||||||
23 | qualifies as rolling stock moving in interstate commerce | ||||||
24 | under this subsection is equal to the percentage of those | ||||||
25 | motor vehicles in that group that qualify as rolling stock | ||||||
26 | moving in interstate commerce under subsection (c) of this |
| |||||||
| |||||||
1 | Section to which those trailers, semitrailers, or pole | ||||||
2 | trailers are dedicated. However, to determine the | ||||||
3 | qualification for the exemption provided under this item | ||||||
4 | (3), the mathematical application of the qualifying | ||||||
5 | percentage to one or more trailers, semitrailers, or pole | ||||||
6 | trailers under this subpart shall not be allowed as to any | ||||||
7 | fraction of a trailer, semitrailer, or pole trailer.
| ||||||
8 | (Source: P.A. 93-23, eff. 6-20-03; 93-1033, eff. 9-3-04.)
| ||||||
9 | Section 10. The Service Use Tax Act is amended by changing | ||||||
10 | Section 3-51 as follows:
| ||||||
11 | (35 ILCS 110/3-51)
| ||||||
12 | Sec. 3-51. Motor vehicles; trailers; use as rolling stock | ||||||
13 | definition. | ||||||
14 | (a) Through
June 30, 2003, "use
as
rolling stock moving
in
| ||||||
15 | interstate commerce" in subsection (b) of Section 3-45 means | ||||||
16 | for motor
vehicles, as defined in Section 1-46 of the Illinois | ||||||
17 | Vehicle Code, and
trailers, as defined in Section 1-209 of the | ||||||
18 | Illinois Vehicle Code, when on 15
or more
occasions in a | ||||||
19 | 12-month period the motor vehicle and trailer has carried
| ||||||
20 | persons
or property
for hire in interstate commerce, even just | ||||||
21 | between points in Illinois, if the
motor vehicle and trailer | ||||||
22 | transports persons whose journeys or property
whose shipments | ||||||
23 | originate or terminate outside Illinois. This definition
| ||||||
24 | applies to all property purchased for the purpose of being |
| |||||||
| |||||||
1 | attached to those
motor
vehicles or trailers as a part thereof.
| ||||||
2 | (b) On and after July 1, 2003 and through June 30, 2004, | ||||||
3 | "use as rolling stock moving in interstate
commerce" in
| ||||||
4 | paragraphs (4) and (4a) of the definition of "sale of service" | ||||||
5 | in Section 2
and subsection (b) of Section 3-45 occurs for | ||||||
6 | motor vehicles, as defined in
Section 1-146 of the Illinois | ||||||
7 | Vehicle Code, when
during a 12-month period the rolling stock | ||||||
8 | has carried persons or property for
hire in
interstate commerce | ||||||
9 | for 51% of its total trips and transports persons whose
| ||||||
10 | journeys or
property whose shipments originate or terminate | ||||||
11 | outside Illinois. Trips that
are only
between points in | ||||||
12 | Illinois shall not be counted as interstate trips when
| ||||||
13 | calculating whether
the tangible personal property qualifies | ||||||
14 | for the exemption but such trips shall
be included
in total | ||||||
15 | trips taken.
| ||||||
16 | (c) Beginning July 1, 2004, "use as rolling stock moving in | ||||||
17 | interstate commerce" in paragraphs (4) and (4a) of the | ||||||
18 | definition of "sale of service" in Section 2 and subsection (b) | ||||||
19 | of Section 3-45 occurs for motor vehicles, as defined in | ||||||
20 | Section 1-146 of the Illinois Vehicle Code, when during a | ||||||
21 | 12-month period the rolling stock has carried persons or | ||||||
22 | property for hire in interstate commerce for greater than 50% | ||||||
23 | of its total trips for that period or for greater than 50% of | ||||||
24 | its total miles for that period. The person claiming the | ||||||
25 | exemption shall make an election at the time of purchase to use | ||||||
26 | either the trips or mileage method. Persons who purchased motor |
| |||||||
| |||||||
1 | vehicles prior to July 1, 2004 shall make an election to use | ||||||
2 | either the trips or mileage method and document that election | ||||||
3 | in their books and records. If no election is made under this | ||||||
4 | subsection to use the trips or mileage method, the person shall | ||||||
5 | be deemed to have chosen the mileage method. Any election to | ||||||
6 | use either the trips or mileage method will remain in effect | ||||||
7 | for that motor vehicle for any period for which the Department | ||||||
8 | may issue a notice of tax liability under this Act. | ||||||
9 | For purposes of determining qualifying trips or miles, | ||||||
10 | motor vehicles that carry persons or property for hire, even | ||||||
11 | just between points in Illinois, will be considered used for | ||||||
12 | hire in interstate commerce if the motor vehicle transports | ||||||
13 | persons whose journeys or property whose shipments originate or | ||||||
14 | terminate outside Illinois. The exemption for motor vehicles | ||||||
15 | used as rolling stock moving in interstate commerce may be | ||||||
16 | claimed only for motor vehicles whose gross vehicle weight | ||||||
17 | rating exceeds 16,000 pounds. This definition applies to all | ||||||
18 | property purchased for the purpose of being attached to those | ||||||
19 | motor vehicles as a part thereof. | ||||||
20 | (d) Beginning July 1, 2004, "use as rolling stock moving in | ||||||
21 | interstate commerce" in paragraphs (4) and (4a) of the | ||||||
22 | definition of "sale of service" in Section 2 and subsection (b) | ||||||
23 | of Section 3-45 occurs for trailers, as defined in Section | ||||||
24 | 1-209 of the Illinois Vehicle Code, semitrailers as defined in | ||||||
25 | Section 1-187 of the Illinois Vehicle Code, and pole trailers | ||||||
26 | as defined in Section 1-161 of the Illinois Vehicle Code, when |
| |||||||
| |||||||
1 | during a 12-month period the rolling stock has carried persons | ||||||
2 | or property for hire in interstate commerce for greater than | ||||||
3 | 50% of its total trips for that period or for greater than 50% | ||||||
4 | of its total miles for that period. The person claiming the | ||||||
5 | exemption for a trailer or trailers that will not be dedicated | ||||||
6 | to a motor vehicle or group of motor vehicles shall make an | ||||||
7 | election at the time of purchase to use either the trips or | ||||||
8 | mileage method. Persons who purchased trailers prior to July 1, | ||||||
9 | 2004 that are not dedicated to a motor vehicle or group of | ||||||
10 | motor vehicles shall make an election to use either the trips | ||||||
11 | or mileage method and document that election in their books and | ||||||
12 | records. If no election is made under this subsection to use | ||||||
13 | the trips or mileage method, the person shall be deemed to have | ||||||
14 | chosen the mileage method. Any election to use either the trips | ||||||
15 | or mileage method will remain in effect for that trailer for | ||||||
16 | any period for which the Department may issue a notice of tax | ||||||
17 | liability under this Act. | ||||||
18 | For purposes of determining qualifying trips or miles, | ||||||
19 | trailers, semitrailers, or pole trailers that carry property | ||||||
20 | for hire, even just between points in Illinois, will be | ||||||
21 | considered used for hire in interstate commerce if the | ||||||
22 | trailers, semitrailers, or pole trailers transport property | ||||||
23 | whose shipments originate or terminate outside Illinois. This | ||||||
24 | definition applies to all property purchased for the purpose of | ||||||
25 | being attached to those trailers, semitrailers, or pole | ||||||
26 | trailers as a part thereof. In lieu of a person providing |
| |||||||
| |||||||
1 | documentation regarding the qualifying use of each individual | ||||||
2 | trailer, semitrailer, or pole trailer, that person may document | ||||||
3 | such qualifying use by providing documentation of the | ||||||
4 | following: | ||||||
5 | (1) If a trailer, semitrailer, or pole trailer is | ||||||
6 | dedicated to a motor vehicle that qualifies as rolling | ||||||
7 | stock moving in interstate commerce under subsection (c) of | ||||||
8 | this Section, then that trailer, semitrailer, or pole | ||||||
9 | trailer qualifies as rolling stock moving in interstate | ||||||
10 | commerce under this subsection. | ||||||
11 | (2) If a trailer, semitrailer, or pole trailer is | ||||||
12 | dedicated to a group of motor vehicles that all qualify as | ||||||
13 | rolling stock moving in interstate commerce under | ||||||
14 | subsection (c) of this Section, then that trailer, | ||||||
15 | semitrailer, or pole trailer qualifies as rolling stock | ||||||
16 | moving in interstate commerce under this subsection. | ||||||
17 | (3) If one or more trailers, semitrailers, or pole | ||||||
18 | trailers are dedicated to a group of motor vehicles and not | ||||||
19 | all of those motor vehicles in that group qualify as | ||||||
20 | rolling stock moving in interstate commerce under | ||||||
21 | subsection (c) of this Section, then the percentage of | ||||||
22 | those trailers, semitrailers, or pole trailers that | ||||||
23 | qualifies as rolling stock moving in interstate commerce | ||||||
24 | under this subsection is equal to the percentage of those | ||||||
25 | motor vehicles in that group that qualify as rolling stock | ||||||
26 | moving in interstate commerce under subsection (c) of this |
| |||||||
| |||||||
1 | Section to which those trailers, semitrailers, or pole | ||||||
2 | trailers are dedicated. However, to determine the | ||||||
3 | qualification for the exemption provided under this item | ||||||
4 | (3), the mathematical application of the qualifying | ||||||
5 | percentage to one or more trailers, semitrailers, or pole | ||||||
6 | trailers under this subpart shall not be allowed as to any | ||||||
7 | fraction of a trailer, semitrailer, or pole trailer.
| ||||||
8 | (Source: P.A. 93-23, eff. 6-20-03; 93-1033, eff. 9-3-04.)
| ||||||
9 | Section 15. The Service Occupation Tax Act is amended by | ||||||
10 | changing Section 2d as follows:
| ||||||
11 | (35 ILCS 115/2d)
| ||||||
12 | Sec. 2d. Motor vehicles; trailers; use as rolling stock | ||||||
13 | definition. | ||||||
14 | (a) Through June
30, 2003, "use as
rolling stock moving in
| ||||||
15 | interstate commerce" in subsections (d) and (d-1) of the | ||||||
16 | definition of "sale of
service" in Section 2 means for motor | ||||||
17 | vehicles, as defined in Section 1-146 of
the Illinois Vehicle | ||||||
18 | Code, and trailers, as defined in Section 1-209 of the
Illinois | ||||||
19 | Vehicle Code, when on 15 or more occasions in a 12-month period | ||||||
20 | the
motor vehicle and trailer has carried persons or property | ||||||
21 | for hire in
interstate commerce, even just between points in | ||||||
22 | Illinois, if the motor vehicle
and trailer transports persons | ||||||
23 | whose journeys or property whose shipments
originate or | ||||||
24 | terminate outside Illinois.
This definition applies to all |
| |||||||
| |||||||
1 | property purchased for the purpose of being
attached to those | ||||||
2 | motor vehicles or trailers as a part thereof.
| ||||||
3 | (b) On and after July 1, 2003 and through June 30, 2004, | ||||||
4 | "use as rolling stock moving in interstate
commerce" in
| ||||||
5 | paragraphs (d) and (d-1) of the definition of "sale of service" | ||||||
6 | in
Section 2 occurs for motor vehicles, as defined in Section | ||||||
7 | 1-146 of the
Illinois Vehicle Code,
when during a 12-month | ||||||
8 | period the rolling stock has carried persons or property
for | ||||||
9 | hire
in interstate commerce for 51% of its total trips and | ||||||
10 | transports persons whose
journeys or
property whose shipments | ||||||
11 | originate or terminate outside Illinois. Trips that
are only
| ||||||
12 | between points in Illinois will not be counted as interstate | ||||||
13 | trips when
calculating whether
the tangible personal property | ||||||
14 | qualifies for the exemption but such trips will
be included
in | ||||||
15 | total trips taken.
| ||||||
16 | (c) Beginning July 1, 2004, "use as rolling stock moving in | ||||||
17 | interstate commerce" in paragraphs (d) and (d-1) of the | ||||||
18 | definition of "sale of service" in Section 2 occurs for motor | ||||||
19 | vehicles, as defined in Section 1-146 of the Illinois Vehicle | ||||||
20 | Code, when during a 12-month period the rolling stock has | ||||||
21 | carried persons or property for hire in interstate commerce for | ||||||
22 | greater than 50% of its total trips for that period or for | ||||||
23 | greater than 50% of its total miles for that period. The person | ||||||
24 | claiming the exemption shall make an election at the time of | ||||||
25 | purchase to use either the trips or mileage method. Persons who | ||||||
26 | purchased motor vehicles prior to July 1, 2004 shall make an |
| |||||||
| |||||||
1 | election to use either the trips or mileage method and document | ||||||
2 | that election in their books and records. If no election is | ||||||
3 | made under this subsection to use the trips or mileage method, | ||||||
4 | the person shall be deemed to have chosen the mileage method. | ||||||
5 | Any election to use either the trips or mileage method will | ||||||
6 | remain in effect for that motor vehicle for any period for | ||||||
7 | which the Department may issue a notice of tax liability under | ||||||
8 | this Act. | ||||||
9 | For purposes of determining qualifying trips or miles, | ||||||
10 | motor vehicles that carry persons or property for hire, even | ||||||
11 | just between points in Illinois, will be considered used for | ||||||
12 | hire in interstate commerce if the motor vehicle transports | ||||||
13 | persons whose journeys or property whose shipments originate or | ||||||
14 | terminate outside Illinois. The exemption for motor vehicles | ||||||
15 | used as rolling stock moving in interstate commerce may be | ||||||
16 | claimed only for motor vehicles whose gross vehicle weight | ||||||
17 | rating exceeds 16,000 pounds. This definition applies to all | ||||||
18 | property purchased for the purpose of being attached to those | ||||||
19 | motor vehicles as a part thereof. | ||||||
20 | (d) Beginning July 1, 2004, "use as rolling stock moving in | ||||||
21 | interstate commerce" in paragraphs (d) and (d-1) of the | ||||||
22 | definition of "sale of service" in Section 2 occurs for | ||||||
23 | trailers, as defined in Section 1-209 of the Illinois Vehicle | ||||||
24 | Code, semitrailers as defined in Section 1-187 of the Illinois | ||||||
25 | Vehicle Code, and pole trailers as defined in Section 1-161 of | ||||||
26 | the Illinois Vehicle Code, when during a 12-month period the |
| |||||||
| |||||||
1 | rolling stock has carried persons or property for hire in | ||||||
2 | interstate commerce for greater than 50% of its total trips for | ||||||
3 | that period or for greater than 50% of its total miles for that | ||||||
4 | period. The person claiming the exemption for a trailer or | ||||||
5 | trailers that will not be dedicated to a motor vehicle or group | ||||||
6 | of motor vehicles shall make an election at the time of | ||||||
7 | purchase to use either the trips or mileage method. Persons who | ||||||
8 | purchased trailers prior to July 1, 2004 that are not dedicated | ||||||
9 | to a motor vehicle or group of motor vehicles shall make an | ||||||
10 | election to use either the trips or mileage method and document | ||||||
11 | that election in their books and records. If no election is | ||||||
12 | made under this subsection to use the trips or mileage method, | ||||||
13 | the person shall be deemed to have chosen the mileage method. | ||||||
14 | Any election to use either the trips or mileage method will | ||||||
15 | remain in effect for that trailer for any period for which the | ||||||
16 | Department may issue a notice of tax liability under this Act. | ||||||
17 | For purposes of determining qualifying trips or miles, | ||||||
18 | trailers, semitrailers, or pole trailers that carry property | ||||||
19 | for hire, even just between points in Illinois, will be | ||||||
20 | considered used for hire in interstate commerce if the | ||||||
21 | trailers, semitrailers, or pole trailers transport property | ||||||
22 | whose shipments originate or terminate outside Illinois. This | ||||||
23 | definition applies to all property purchased for the purpose of | ||||||
24 | being attached to those trailers, semitrailers, or pole | ||||||
25 | trailers as a part thereof. In lieu of a person providing | ||||||
26 | documentation regarding the qualifying use of each individual |
| |||||||
| |||||||
1 | trailer, semitrailer, or pole trailer, that person may document | ||||||
2 | such qualifying use by providing documentation of the | ||||||
3 | following: | ||||||
4 | (1) If a trailer, semitrailer, or pole trailer is | ||||||
5 | dedicated to a motor vehicle that qualifies as rolling | ||||||
6 | stock moving in interstate commerce under subsection (c) of | ||||||
7 | this Section, then that trailer, semitrailer, or pole | ||||||
8 | trailer qualifies as rolling stock moving in interstate | ||||||
9 | commerce under this subsection. | ||||||
10 | (2) If a trailer, semitrailer, or pole trailer is | ||||||
11 | dedicated to a group of motor vehicles that all qualify as | ||||||
12 | rolling stock moving in interstate commerce under | ||||||
13 | subsection (c) of this Section, then that trailer, | ||||||
14 | semitrailer, or pole trailer qualifies as rolling stock | ||||||
15 | moving in interstate commerce under this subsection. | ||||||
16 | (3) If one or more trailers, semitrailers, or pole | ||||||
17 | trailers are dedicated to a group of motor vehicles and not | ||||||
18 | all of those motor vehicles in that group qualify as | ||||||
19 | rolling stock moving in interstate commerce under | ||||||
20 | subsection (c) of this Section, then the percentage of | ||||||
21 | those trailers, semitrailers, or pole trailers that | ||||||
22 | qualifies as rolling stock moving in interstate commerce | ||||||
23 | under this subsection is equal to the percentage of those | ||||||
24 | motor vehicles in that group that qualify as rolling stock | ||||||
25 | moving in interstate commerce under subsection (c) of this | ||||||
26 | Section to which those trailers, semitrailers, or pole |
| |||||||
| |||||||
1 | trailers are dedicated. However, to determine the | ||||||
2 | qualification for the exemption provided under this item | ||||||
3 | (3), the mathematical application of the qualifying | ||||||
4 | percentage to one or more trailers, semitrailers, or pole | ||||||
5 | trailers under this subpart shall not be allowed as to any | ||||||
6 | fraction of a trailer, semitrailer, or pole trailer.
| ||||||
7 | (Source: P.A. 93-23, eff. 6-20-03; 93-1033, eff. 9-3-04.)
| ||||||
8 | Section 20. The Retailers' Occupation Tax Act is amended by | ||||||
9 | changing Section 2-51 as follows:
| ||||||
10 | (35 ILCS 120/2-51)
| ||||||
11 | Sec. 2-51. Motor vehicles; trailers; use as rolling stock | ||||||
12 | definition. | ||||||
13 | (a) Through
June 30, 2003, "use
as
rolling stock moving
in
| ||||||
14 | interstate commerce" in
paragraphs (12) and (13) of Section 2-5 | ||||||
15 | means for motor vehicles, as defined in
Section 1-146 of the | ||||||
16 | Illinois Vehicle Code, and trailers, as defined in Section
| ||||||
17 | 1-209 of the Illinois Vehicle Code, when on 15 or more | ||||||
18 | occasions in a
12-month period the motor vehicle and trailer | ||||||
19 | has carried persons or property
for
hire in
interstate | ||||||
20 | commerce, even just between points in Illinois, if the motor | ||||||
21 | vehicle
and trailer transports persons whose journeys or | ||||||
22 | property whose shipments
originate or terminate outside | ||||||
23 | Illinois. This
definition applies to all
property purchased for | ||||||
24 | the purpose of being attached to those motor vehicles or
|
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| |||||||
1 | trailers as a part thereof.
| ||||||
2 | (b) On and after July 1, 2003 and through June 30, 2004, | ||||||
3 | "use as rolling stock moving in interstate
commerce" in
| ||||||
4 | paragraphs (12) and (13) of Section 2-5 occurs for motor | ||||||
5 | vehicles, as defined
in Section 1-146 of the Illinois Vehicle | ||||||
6 | Code, when during a 12-month
period the
rolling stock has | ||||||
7 | carried persons or property for hire in interstate commerce
for | ||||||
8 | 51% of
its total trips and transports persons whose journeys or | ||||||
9 | property whose
shipments
originate or terminate outside | ||||||
10 | Illinois. Trips that are only between points in
Illinois shall
| ||||||
11 | not be counted as interstate trips when calculating whether the | ||||||
12 | tangible
personal property
qualifies for the exemption but such | ||||||
13 | trips shall be included in total trips
taken.
| ||||||
14 | (c) Beginning July 1, 2004, "use as rolling stock moving in | ||||||
15 | interstate commerce" in paragraphs (12) and (13) of Section 2-5 | ||||||
16 | occurs for motor vehicles, as defined in Section 1-146 of the | ||||||
17 | Illinois Vehicle Code, when during a 12-month period the | ||||||
18 | rolling stock has carried persons or property for hire in | ||||||
19 | interstate commerce for greater than 50% of its total trips for | ||||||
20 | that period or for greater than 50% of its total miles for that | ||||||
21 | period. The person claiming the exemption shall make an | ||||||
22 | election at the time of purchase to use either the trips or | ||||||
23 | mileage method. Persons who purchased motor vehicles prior to | ||||||
24 | July 1, 2004 shall make an election to use either the trips or | ||||||
25 | mileage method and document that election in their books and | ||||||
26 | records. If no election is made under this subsection to use |
| |||||||
| |||||||
1 | the trips or mileage method, the person shall be deemed to have | ||||||
2 | chosen the mileage method. Any election to use either the trips | ||||||
3 | or mileage method will remain in effect for that motor vehicle | ||||||
4 | for any period for which the Department may issue a notice of | ||||||
5 | tax liability under this Act. | ||||||
6 | For purposes of determining qualifying trips or miles, | ||||||
7 | motor vehicles that carry persons or property for hire, even | ||||||
8 | just between points in Illinois, will be considered used for | ||||||
9 | hire in interstate commerce if the motor vehicle transports | ||||||
10 | persons whose journeys or property whose shipments originate or | ||||||
11 | terminate outside Illinois. The exemption for motor vehicles | ||||||
12 | used as rolling stock moving in interstate commerce may be | ||||||
13 | claimed only for motor vehicles whose gross vehicle weight | ||||||
14 | rating exceeds 16,000 pounds. This definition applies to all | ||||||
15 | property purchased for the purpose of being attached to those | ||||||
16 | motor vehicles as a part thereof. | ||||||
17 | (d) Beginning July 1, 2004, "use as rolling stock moving in | ||||||
18 | interstate commerce" in paragraphs (12) and (13) of Section 2-5 | ||||||
19 | occurs for trailers, as defined in Section 1-209 of the | ||||||
20 | Illinois Vehicle Code, semitrailers as defined in Section 1-187 | ||||||
21 | of the Illinois Vehicle Code, and pole trailers as defined in | ||||||
22 | Section 1-161 of the Illinois Vehicle Code, when during a | ||||||
23 | 12-month period the rolling stock has carried persons or | ||||||
24 | property for hire in interstate commerce for greater than 50% | ||||||
25 | of its total trips for that period or for greater than 50% of | ||||||
26 | its total miles for that period. The person claiming the |
| |||||||
| |||||||
1 | exemption for a trailer or trailers that will not be dedicated | ||||||
2 | to a motor vehicle or group of motor vehicles shall make an | ||||||
3 | election at the time of purchase to use either the trips or | ||||||
4 | mileage method. Persons who purchased trailers prior to July 1, | ||||||
5 | 2004 that are not dedicated to a motor vehicle or group of | ||||||
6 | motor vehicles shall make an election to use either the trips | ||||||
7 | or mileage method and document that election in their books and | ||||||
8 | records. If no election is made under this subsection to use | ||||||
9 | the trips or mileage method, the person shall be deemed to have | ||||||
10 | chosen the mileage method. Any election to use either the trips | ||||||
11 | or mileage method will remain in effect for that trailer for | ||||||
12 | any period for which the Department may issue a notice of tax | ||||||
13 | liability under this Act. | ||||||
14 | For purposes of determining qualifying trips or miles, | ||||||
15 | trailers, semitrailers, or pole trailers that carry property | ||||||
16 | for hire, even just between points in Illinois, will be | ||||||
17 | considered used for hire in interstate commerce if the | ||||||
18 | trailers, semitrailers, or pole trailers transport property | ||||||
19 | whose shipments originate or terminate outside Illinois. This | ||||||
20 | definition applies to all property purchased for the purpose of | ||||||
21 | being attached to those trailers, semitrailers, or pole | ||||||
22 | trailers as a part thereof. In lieu of a person providing | ||||||
23 | documentation regarding the qualifying use of each individual | ||||||
24 | trailer, semitrailer, or pole trailer, that person may document | ||||||
25 | such qualifying use by providing documentation of the | ||||||
26 | following: |
| |||||||
| |||||||
1 | (1) If a trailer, semitrailer, or pole trailer is | ||||||
2 | dedicated to a motor vehicle that qualifies as rolling | ||||||
3 | stock moving in interstate commerce under subsection (c) of | ||||||
4 | this Section, then that trailer, semitrailer, or pole | ||||||
5 | trailer qualifies as rolling stock moving in interstate | ||||||
6 | commerce under this subsection. | ||||||
7 | (2) If a trailer, semitrailer, or pole trailer is | ||||||
8 | dedicated to a group of motor vehicles that all qualify as | ||||||
9 | rolling stock moving in interstate commerce under | ||||||
10 | subsection (c) of this Section, then that trailer, | ||||||
11 | semitrailer, or pole trailer qualifies as rolling stock | ||||||
12 | moving in interstate commerce under this subsection. | ||||||
13 | (3) If one or more trailers, semitrailers, or pole | ||||||
14 | trailers are dedicated to a group of motor vehicles and not | ||||||
15 | all of those motor vehicles in that group qualify as | ||||||
16 | rolling stock moving in interstate commerce under | ||||||
17 | subsection (c) of this Section, then the percentage of | ||||||
18 | those trailers, semitrailers, or pole trailers that | ||||||
19 | qualifies as rolling stock moving in interstate commerce | ||||||
20 | under this subsection is equal to the percentage of those | ||||||
21 | motor vehicles in that group that qualify as rolling stock | ||||||
22 | moving in interstate commerce under subsection (c) of this | ||||||
23 | Section to which those trailers, semitrailers, or pole | ||||||
24 | trailers are dedicated. However, to determine the | ||||||
25 | qualification for the exemption provided under this item | ||||||
26 | (3), the mathematical application of the qualifying |
| |||||||
| |||||||
1 | percentage to one or more trailers, semitrailers, or pole | ||||||
2 | trailers under this subpart shall not be allowed as to any | ||||||
3 | fraction of a trailer, semitrailer, or pole trailer.
| ||||||
4 | (Source: P.A. 93-23, eff. 6-20-03; 93-1033, eff. 9-3-04.)
| ||||||
5 | Section 99. Effective date. This Act takes effect upon | ||||||
6 | becoming law.".
|