Bill Status of SB 1661   99th General Assembly


Short Description:  FIREWORK USE-TAX

Senate Sponsors
Sen. Chapin Rose

Last Action  View All Actions

DateChamber Action
  1/10/2017SenateSession Sine Die

Statutes Amended In Order of Appearance
35 ILCS 105/3-10
35 ILCS 105/9from Ch. 120, par. 439.9
35 ILCS 110/3-10from Ch. 120, par. 439.33-10
35 ILCS 110/9from Ch. 120, par. 439.39
35 ILCS 115/3-10from Ch. 120, par. 439.103-10
35 ILCS 115/9from Ch. 120, par. 439.109
35 ILCS 120/2-10
35 ILCS 120/3from Ch. 120, par. 442
425 ILCS 35/2from Ch. 127 1/2, par. 128
425 ILCS 35/2.2

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, beginning on January 1, 2016, in addition to all other rates of tax imposed under the Acts, a tax of 3.75% is imposed on the selling price of D.O.T. Class C common fireworks. Provides that "D.O.T. Class C common fireworks" has the meaning ascribed to it in the Pyrotechnic Use Act. Provides that, beginning on January 1, 2016, each month the Department shall pay into the Fire Prevention Fund 50% of the net revenue realized for the preceding month from the tax on the selling price of D.O.T. Class C common fireworks. Amends the Pyrotechnic Use Act. Provides that D.O.T. Class C common fireworks may only be purchased by individuals over the age of 18. Provides that the provision prohibiting the sale and use of fireworks does not apply to D.O.T. Class C common fireworks. Provides that fireworks may only be discharged by individuals over the age of 18. Effective immediately.

Actions 
DateChamber Action
  2/20/2015SenateFiled with Secretary by Sen. Chapin Rose
  2/20/2015SenateFirst Reading
  2/20/2015SenateReferred to Assignments
  3/17/2015SenateAssigned to Revenue
  3/27/2015SenateRule 3-9(a) / Re-referred to Assignments
  1/10/2017SenateSession Sine Die

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