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| 1 | HOUSE RESOLUTION
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| 2 | WHEREAS, State-operated programs including the State | ||||||
| 3 | Employees Group Insurance Program and the Comprehensive Health | ||||||
| 4 | Insurance Plan include an option for individuals to receive | ||||||
| 5 | qualifying prescriptions by mail order; and
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| 6 | WHEREAS, Employer-sponsored prescription drug coverage and | ||||||
| 7 | privately purchased prescription drug coverage also typically | ||||||
| 8 | include an option to purchase certain prescriptions by mail | ||||||
| 9 | order; and
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| 10 | WHEREAS, Illinois-based pharmacies that fill prescriptions | ||||||
| 11 | are required to pay applicable taxes, including sales taxes, to | ||||||
| 12 | the State for those prescriptions; and
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| 13 | WHEREAS, Some mail order pharmacies that fill | ||||||
| 14 | prescriptions for Illinois residents may be located outside of | ||||||
| 15 | the geographic boundaries of the State; and
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| 16 | WHEREAS, Existing case law has placed limits on the | ||||||
| 17 | imposition of State sales taxes on businesses that do not have | ||||||
| 18 | a physical business location within the State; and
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| 19 | WHEREAS, Concerns have been raised that, when State | ||||||
| 20 | employees, enrollees in State-subsidized programs, and | ||||||
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| 1 | privately covered individuals use a mail order pharmacy outside | ||||||
| 2 | of the geographic boundaries of Illinois, significant revenues | ||||||
| 3 | are lost due to the inability to collect taxes from the | ||||||
| 4 | out-of-state pharmacies; and
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| 5 | WHEREAS, The mission statement of the Department of Revenue | ||||||
| 6 | includes the responsibility of serving as the tax collection | ||||||
| 7 | agency for the State and units of local government; therefore, | ||||||
| 8 | be it
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| 9 | RESOLVED, BY THE HOUSE OF REPRESENTATIVES OF THE | ||||||
| 10 | NINETY-SIXTH GENERAL ASSEMBLY OF THE STATE OF ILLINOIS, that we | ||||||
| 11 | request the Illinois Department of Revenue to conduct a study | ||||||
| 12 | to determine the amount of additional revenue that would be | ||||||
| 13 | collected each year if all prescriptions for individuals | ||||||
| 14 | physically located in the State of Illinois were filled by | ||||||
| 15 | pharmacies located within the geographic boundaries of | ||||||
| 16 | Illinois; and be it further
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| 17 | RESOLVED, that information compiled pursuant to this study | ||||||
| 18 | be developed into a report to the Governor and the General | ||||||
| 19 | Assembly in a timely manner; and be it further
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| 20 | RESOLVED, That a suitable copy of this resolution be | ||||||
| 21 | delivered to the Director of Revenue.
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