Bill Status of HB 3249   98th General Assembly


Short Description:  ROTA-SOURCING

House Sponsors
Rep. Jack D. Franks

Last Action  View All Actions

DateChamber Action
  12/3/2014HouseSession Sine Die

Statutes Amended In Order of Appearance
30 ILCS 105/6z-18from Ch. 127, par. 142z-18
30 ILCS 105/6z-20from Ch. 127, par. 142z-20
35 ILCS 105/3from Ch. 120, par. 439.3
35 ILCS 110/3from Ch. 120, par. 439.33
35 ILCS 115/3from Ch. 120, par. 439.103
35 ILCS 120/2from Ch. 120, par. 441

Synopsis As Introduced
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, for the purposes of determining the location where a sale takes place: (i) if a buyer purchases tangible personal property at a retail location and either the buyer takes possession of that property at that retail location or the seller ships that property to the buyer from that location, the sale occurs at that location and (ii) in all other cases, the sales location is the location where certain specified selling activity occurs with respect to that sale. Contains provisions concerning out-of-State sales. Amends the State Finance Act to make conforming changes. Effective immediately.

Actions 
DateChamber Action
  2/26/2013HouseFiled with the Clerk by Rep. Jack D. Franks
  2/26/2013HouseFirst Reading
  2/26/2013HouseReferred to Rules Committee
  3/11/2013HouseAssigned to Revenue & Finance Committee
  3/22/2013HouseRule 19(a) / Re-referred to Rules Committee
  12/3/2014HouseSession Sine Die

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