103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB2090

 

Introduced 2/7/2023, by Rep. Kelly M. Burke

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 105/1a  from Ch. 120, par. 439.1a

    Amends the Use Tax Act. Makes a technical change in a Section concerning the sale of a leased or rented motor vehicle.


LRB103 29627 HLH 56023 b

 

 

A BILL FOR

 

HB2090LRB103 29627 HLH 56023 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Use Tax Act is amended by changing Section
51a as follows:
 
6    (35 ILCS 105/1a)  (from Ch. 120, par. 439.1a)
7    Sec. 1a. A person who is engaged in the the business of
8leasing or renting motor vehicles to others and who, in
9connection with such business sells any used motor vehicle to
10a purchaser for his use and not for the purpose of resale, is a
11retailer engaged in the business of selling tangible personal
12property at retail under this Act to the extent of the value of
13the vehicle sold. For the purpose of this Section, "motor
14vehicle" has the meaning prescribed in Section 1-157 of the
15Illinois Vehicle Code, as now or hereafter amended. (Nothing
16provided herein shall affect liability incurred under this Act
17because of the use of such motor vehicles as a lessor.)
18(Source: P.A. 80-598.)