HB0811 Enrolled LRB095 10788 BDD 31032 b

1     AN ACT concerning revenue.
 
2     Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
 
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
17 vehicle and trailer transports persons whose journeys or
18 property whose shipments originate or terminate outside
19 Illinois. This definition applies to all property purchased for
20 the purpose of being attached to those motor vehicles or
21 trailers as a part thereof.
22     (b) On and after July 1, 2003 and through June 30, 2004,
23 "use as rolling stock moving in interstate commerce" in

 

 

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1 paragraphs (b) and (c) of Section 3-55 occurs for motor
2 vehicles, as defined in Section 1-146 of the Illinois Vehicle
3 Code, when during a 12-month period the rolling stock has
4 carried persons or property for hire in interstate commerce for
5 51% of its total trips and transports persons whose journeys or
6 property whose shipments originate or terminate outside
7 Illinois. Trips that are only between points in Illinois shall
8 not be counted as interstate trips when calculating whether the
9 tangible personal property qualifies for the exemption but such
10 trips shall be included in total trips taken.
11     (c) Beginning July 1, 2004, "use as rolling stock moving in
12 interstate commerce" in paragraphs (b) and (c) of Section 3-55
13 occurs for motor vehicles, as defined in Section 1-146 of the
14 Illinois Vehicle Code, when during a 12-month period the
15 rolling stock has carried persons or property for hire in
16 interstate commerce for greater than 50% of its total trips for
17 that period or for greater than 50% of its total miles for that
18 period. The person claiming the exemption shall make an
19 election at the time of purchase to use either the trips or
20 mileage method. Persons who purchased motor vehicles prior to
21 July 1, 2004 shall make an election to use either the trips or
22 mileage method and document that election in their books and
23 records. If no election is made under this subsection to use
24 the trips or mileage method, the person shall be deemed to have
25 chosen the mileage method. Any election to use either the trips
26 or mileage method will remain in effect for that motor vehicle

 

 

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1 for any period for which the Department may issue a notice of
2 tax liability under this Act.
3     For purposes of determining qualifying trips or miles,
4 motor vehicles that carry persons or property for hire, even
5 just between points in Illinois, will be considered used for
6 hire in interstate commerce if the motor vehicle transports
7 persons whose journeys or property whose shipments originate or
8 terminate outside Illinois. The exemption for motor vehicles
9 used as rolling stock moving in interstate commerce may be
10 claimed only for the following vehicles: (i) motor vehicles
11 whose gross vehicle weight rating exceeds 16,000 pounds; and
12 (ii) limousines, as defined in Section 1-139.1 of the Illinois
13 Vehicle Code. This definition applies to all property purchased
14 for the purpose of being attached to those motor vehicles as a
15 part thereof.
16     (d) Beginning July 1, 2004, "use as rolling stock moving in
17 interstate commerce" in paragraphs (b) and (c) of Section 3-55
18 occurs for trailers, as defined in Section 1-209 of the
19 Illinois Vehicle Code, semitrailers as defined in Section 1-187
20 of the Illinois Vehicle Code, and pole trailers as defined in
21 Section 1-161 of the Illinois Vehicle Code, when during a
22 12-month period the rolling stock has carried persons or
23 property for hire in interstate commerce for greater than 50%
24 of its total trips for that period or for greater than 50% of
25 its total miles for that period. The person claiming the
26 exemption for a trailer or trailers that will not be dedicated

 

 

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1 to a motor vehicle or group of motor vehicles shall make an
2 election at the time of purchase to use either the trips or
3 mileage method. Persons who purchased trailers prior to July 1,
4 2004 that are not dedicated to a motor vehicle or group of
5 motor vehicles shall make an election to use either the trips
6 or mileage method and document that election in their books and
7 records. If no election is made under this subsection to use
8 the trips or mileage method, the person shall be deemed to have
9 chosen the mileage method. Any election to use either the trips
10 or mileage method will remain in effect for that trailer for
11 any period for which the Department may issue a notice of tax
12 liability under this Act.
13     For purposes of determining qualifying trips or miles,
14 trailers, semitrailers, or pole trailers that carry property
15 for hire, even just between points in Illinois, will be
16 considered used for hire in interstate commerce if the
17 trailers, semitrailers, or pole trailers transport property
18 whose shipments originate or terminate outside Illinois. This
19 definition applies to all property purchased for the purpose of
20 being attached to those trailers, semitrailers, or pole
21 trailers as a part thereof. In lieu of a person providing
22 documentation regarding the qualifying use of each individual
23 trailer, semitrailer, or pole trailer, that person may document
24 such qualifying use by providing documentation of the
25 following:
26         (1) If a trailer, semitrailer, or pole trailer is

 

 

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1     dedicated to a motor vehicle that qualifies as rolling
2     stock moving in interstate commerce under subsection (c) of
3     this Section, then that trailer, semitrailer, or pole
4     trailer qualifies as rolling stock moving in interstate
5     commerce under this subsection.
6         (2) If a trailer, semitrailer, or pole trailer is
7     dedicated to a group of motor vehicles that all qualify as
8     rolling stock moving in interstate commerce under
9     subsection (c) of this Section, then that trailer,
10     semitrailer, or pole trailer qualifies as rolling stock
11     moving in interstate commerce under this subsection.
12         (3) If one or more trailers, semitrailers, or pole
13     trailers are dedicated to a group of motor vehicles and not
14     all of those motor vehicles in that group qualify as
15     rolling stock moving in interstate commerce under
16     subsection (c) of this Section, then the percentage of
17     those trailers, semitrailers, or pole trailers that
18     qualifies as rolling stock moving in interstate commerce
19     under this subsection is equal to the percentage of those
20     motor vehicles in that group that qualify as rolling stock
21     moving in interstate commerce under subsection (c) of this
22     Section to which those trailers, semitrailers, or pole
23     trailers are dedicated. However, to determine the
24     qualification for the exemption provided under this item
25     (3), the mathematical application of the qualifying
26     percentage to one or more trailers, semitrailers, or pole

 

 

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1     trailers under this subpart shall not be allowed as to any
2     fraction of a trailer, semitrailer, or pole trailer.
3 (Source: P.A. 93-23, eff. 6-20-03; 93-1033, eff. 9-3-04.)
 
4     Section 10. The Service Use Tax Act is amended by changing
5 Section 3-51 as follows:
 
6     (35 ILCS 110/3-51)
7     Sec. 3-51. 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 subsection (b) of Section 3-45 means
11 for motor vehicles, as defined in Section 1-46 of the Illinois
12 Vehicle Code, and trailers, as defined in Section 1-209 of the
13 Illinois Vehicle Code, when on 15 or more occasions in a
14 12-month period the motor vehicle and trailer has carried
15 persons or property for hire in interstate commerce, even just
16 between points in Illinois, if the motor vehicle and trailer
17 transports persons whose journeys or property whose shipments
18 originate or terminate outside Illinois. This definition
19 applies to all property purchased for the purpose of being
20 attached to those motor vehicles or trailers as a part thereof.
21     (b) On and after July 1, 2003 and through June 30, 2004,
22 "use as rolling stock moving in interstate commerce" in
23 paragraphs (4) and (4a) of the definition of "sale of service"
24 in Section 2 and subsection (b) of Section 3-45 occurs for

 

 

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1 motor vehicles, as defined in Section 1-146 of the Illinois
2 Vehicle Code, when during a 12-month period the rolling stock
3 has carried persons or property for hire in interstate commerce
4 for 51% of its total trips and transports persons whose
5 journeys or property whose shipments originate or terminate
6 outside Illinois. Trips that are only between points in
7 Illinois shall not be counted as interstate trips when
8 calculating whether the tangible personal property qualifies
9 for the exemption but such trips shall be included in total
10 trips taken.
11     (c) Beginning July 1, 2004, "use as rolling stock moving in
12 interstate commerce" in paragraphs (4) and (4a) of the
13 definition of "sale of service" in Section 2 and subsection (b)
14 of Section 3-45 occurs for motor vehicles, as defined in
15 Section 1-146 of the Illinois Vehicle Code, when during a
16 12-month period the rolling stock has carried persons or
17 property for hire in interstate commerce for greater than 50%
18 of its total trips for that period or for greater than 50% of
19 its total miles for that period. The person claiming the
20 exemption shall make an election at the time of purchase to use
21 either the trips or mileage method. Persons who purchased motor
22 vehicles prior to July 1, 2004 shall make an election to use
23 either the trips or mileage method and document that election
24 in their books and records. If no election is made under this
25 subsection to use the trips or mileage method, the person shall
26 be deemed to have chosen the mileage method. Any election to

 

 

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1 use either the trips or mileage method will remain in effect
2 for that motor vehicle for any period for which the Department
3 may issue a notice of tax liability under this Act.
4     For purposes of determining qualifying trips or miles,
5 motor vehicles that carry persons or property for hire, even
6 just between points in Illinois, will be considered used for
7 hire in interstate commerce if the motor vehicle transports
8 persons whose journeys or property whose shipments originate or
9 terminate outside Illinois. The exemption for motor vehicles
10 used as rolling stock moving in interstate commerce may be
11 claimed only for the following vehicles: (i) motor vehicles
12 whose gross vehicle weight rating exceeds 16,000 pounds; and
13 (ii) limousines, as defined in Section 1-139.1 of the Illinois
14 Vehicle Code. This definition applies to all property purchased
15 for the purpose of being attached to those motor vehicles as a
16 part thereof.
17     (d) Beginning July 1, 2004, "use as rolling stock moving in
18 interstate commerce" in paragraphs (4) and (4a) of the
19 definition of "sale of service" in Section 2 and subsection (b)
20 of Section 3-45 occurs for trailers, as defined in Section
21 1-209 of the Illinois Vehicle Code, semitrailers as defined in
22 Section 1-187 of the Illinois Vehicle Code, and pole trailers
23 as defined in Section 1-161 of the Illinois Vehicle Code, when
24 during a 12-month period the rolling stock has carried persons
25 or property for hire in interstate commerce for greater than
26 50% of its total trips for that period or for greater than 50%

 

 

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1 of its total miles for that period. The person claiming the
2 exemption for a trailer or trailers that will not be dedicated
3 to a motor vehicle or group of motor vehicles shall make an
4 election at the time of purchase to use either the trips or
5 mileage method. Persons who purchased trailers prior to July 1,
6 2004 that are not dedicated to a motor vehicle or group of
7 motor vehicles shall make an election to use either the trips
8 or mileage method and document that election in their books and
9 records. If no election is made under this subsection to use
10 the trips or mileage method, the person shall be deemed to have
11 chosen the mileage method. Any election to use either the trips
12 or mileage method will remain in effect for that trailer for
13 any period for which the Department may issue a notice of tax
14 liability under this Act.
15     For purposes of determining qualifying trips or miles,
16 trailers, semitrailers, or pole trailers that carry property
17 for hire, even just between points in Illinois, will be
18 considered used for hire in interstate commerce if the
19 trailers, semitrailers, or pole trailers transport property
20 whose shipments originate or terminate outside Illinois. This
21 definition applies to all property purchased for the purpose of
22 being attached to those trailers, semitrailers, or pole
23 trailers as a part thereof. In lieu of a person providing
24 documentation regarding the qualifying use of each individual
25 trailer, semitrailer, or pole trailer, that person may document
26 such qualifying use by providing documentation of the

 

 

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1 following:
2         (1) If a trailer, semitrailer, or pole trailer is
3     dedicated to a motor vehicle that qualifies as rolling
4     stock moving in interstate commerce under subsection (c) of
5     this Section, then that trailer, semitrailer, or pole
6     trailer qualifies as rolling stock moving in interstate
7     commerce under this subsection.
8         (2) If a trailer, semitrailer, or pole trailer is
9     dedicated to a group of motor vehicles that all qualify as
10     rolling stock moving in interstate commerce under
11     subsection (c) of this Section, then that trailer,
12     semitrailer, or pole trailer qualifies as rolling stock
13     moving in interstate commerce under this subsection.
14         (3) If one or more trailers, semitrailers, or pole
15     trailers are dedicated to a group of motor vehicles and not
16     all of those motor vehicles in that group qualify as
17     rolling stock moving in interstate commerce under
18     subsection (c) of this Section, then the percentage of
19     those trailers, semitrailers, or pole trailers that
20     qualifies as rolling stock moving in interstate commerce
21     under this subsection is equal to the percentage of those
22     motor vehicles in that group that qualify as rolling stock
23     moving in interstate commerce under subsection (c) of this
24     Section to which those trailers, semitrailers, or pole
25     trailers are dedicated. However, to determine the
26     qualification for the exemption provided under this item

 

 

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1     (3), the mathematical application of the qualifying
2     percentage to one or more trailers, semitrailers, or pole
3     trailers under this subpart shall not be allowed as to any
4     fraction of a trailer, semitrailer, or pole trailer.
5 (Source: P.A. 93-23, eff. 6-20-03; 93-1033, eff. 9-3-04.)
 
6     Section 15. The Service Occupation Tax Act is amended by
7 changing Section 2d as follows:
 
8     (35 ILCS 115/2d)
9     Sec. 2d. Motor vehicles; trailers; use as rolling stock
10 definition.
11     (a) Through June 30, 2003, "use as rolling stock moving in
12 interstate commerce" in subsections (d) and (d-1) of the
13 definition of "sale of service" in Section 2 means for motor
14 vehicles, as defined in Section 1-146 of the Illinois Vehicle
15 Code, and trailers, as defined in Section 1-209 of the Illinois
16 Vehicle Code, when on 15 or more occasions in a 12-month period
17 the motor vehicle and trailer has carried persons or property
18 for hire in interstate commerce, even just between points in
19 Illinois, if the motor vehicle and trailer transports persons
20 whose journeys or property whose shipments originate or
21 terminate outside Illinois. This definition applies to all
22 property purchased for the purpose of being attached to those
23 motor vehicles or trailers as a part thereof.
24     (b) On and after July 1, 2003 and through June 30, 2004,

 

 

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1 "use as rolling stock moving in interstate commerce" in
2 paragraphs (d) and (d-1) of the definition of "sale of service"
3 in Section 2 occurs for motor vehicles, as defined in Section
4 1-146 of the Illinois Vehicle Code, when during a 12-month
5 period the rolling stock has carried persons or property for
6 hire in interstate commerce for 51% of its total trips and
7 transports persons whose journeys or property whose shipments
8 originate or terminate outside Illinois. Trips that are only
9 between points in Illinois will not be counted as interstate
10 trips when calculating whether the tangible personal property
11 qualifies for the exemption but such trips will be included in
12 total trips taken.
13     (c) Beginning July 1, 2004, "use as rolling stock moving in
14 interstate commerce" in paragraphs (d) and (d-1) of the
15 definition of "sale of service" in Section 2 occurs for motor
16 vehicles, as defined in Section 1-146 of the Illinois Vehicle
17 Code, when during a 12-month period the rolling stock has
18 carried persons or property for hire in interstate commerce for
19 greater than 50% of its total trips for that period or for
20 greater than 50% of its total miles for that period. The person
21 claiming the exemption shall make an election at the time of
22 purchase to use either the trips or mileage method. Persons who
23 purchased motor vehicles prior to July 1, 2004 shall make an
24 election to use either the trips or mileage method and document
25 that election in their books and records. If no election is
26 made under this subsection to use the trips or mileage method,

 

 

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1 the person shall be deemed to have chosen the mileage method.
2 Any election to use either the trips or mileage method will
3 remain in effect for that motor vehicle for any period for
4 which the Department may issue a notice of tax liability under
5 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 the following vehicles: (i) motor vehicles
14 whose gross vehicle weight rating exceeds 16,000 pounds; and
15 (ii) limousines, as defined in Section 1-139.1 of the Illinois
16 Vehicle Code. This definition applies to all property purchased
17 for the purpose of being attached to those motor vehicles as a
18 part thereof.
19     (d) Beginning July 1, 2004, "use as rolling stock moving in
20 interstate commerce" in paragraphs (d) and (d-1) of the
21 definition of "sale of service" in Section 2 occurs for
22 trailers, as defined in Section 1-209 of the Illinois Vehicle
23 Code, semitrailers as defined in Section 1-187 of the Illinois
24 Vehicle Code, and pole trailers as defined in Section 1-161 of
25 the Illinois Vehicle Code, when during a 12-month period the
26 rolling stock has carried persons or property for hire in

 

 

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1 interstate commerce for greater than 50% of its total trips for
2 that period or for greater than 50% of its total miles for that
3 period. The person claiming the exemption for a trailer or
4 trailers that will not be dedicated to a motor vehicle or group
5 of motor vehicles shall make an election at the time of
6 purchase to use either the trips or mileage method. Persons who
7 purchased trailers prior to July 1, 2004 that are not dedicated
8 to a motor vehicle or group of motor vehicles shall make an
9 election to use either the trips or mileage method and document
10 that election in their books and records. If no election is
11 made under this subsection to use the trips or mileage method,
12 the person shall be deemed to have chosen the mileage method.
13 Any election to use either the trips or mileage method will
14 remain in effect for that trailer for any period for which the
15 Department may issue a notice of tax liability under this Act.
16     For purposes of determining qualifying trips or miles,
17 trailers, semitrailers, or pole trailers that carry property
18 for hire, even just between points in Illinois, will be
19 considered used for hire in interstate commerce if the
20 trailers, semitrailers, or pole trailers transport property
21 whose shipments originate or terminate outside Illinois. This
22 definition applies to all property purchased for the purpose of
23 being attached to those trailers, semitrailers, or pole
24 trailers as a part thereof. In lieu of a person providing
25 documentation regarding the qualifying use of each individual
26 trailer, semitrailer, or pole trailer, that person may document

 

 

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1 such qualifying use by providing documentation of the
2 following:
3         (1) If a trailer, semitrailer, or pole trailer is
4     dedicated to a motor vehicle that qualifies as rolling
5     stock moving in interstate commerce under subsection (c) of
6     this Section, then that trailer, semitrailer, or pole
7     trailer qualifies as rolling stock moving in interstate
8     commerce under this subsection.
9         (2) If a trailer, semitrailer, or pole trailer is
10     dedicated to a group of motor vehicles that all qualify as
11     rolling stock moving in interstate commerce under
12     subsection (c) of this Section, then that trailer,
13     semitrailer, or pole trailer qualifies as rolling stock
14     moving in interstate commerce under this subsection.
15         (3) If one or more trailers, semitrailers, or pole
16     trailers are dedicated to a group of motor vehicles and not
17     all of those motor vehicles in that group qualify as
18     rolling stock moving in interstate commerce under
19     subsection (c) of this Section, then the percentage of
20     those trailers, semitrailers, or pole trailers that
21     qualifies as rolling stock moving in interstate commerce
22     under this subsection is equal to the percentage of those
23     motor vehicles in that group that qualify as rolling stock
24     moving in interstate commerce under subsection (c) of this
25     Section to which those trailers, semitrailers, or pole
26     trailers are dedicated. However, to determine the

 

 

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1     qualification for the exemption provided under this item
2     (3), the mathematical application of the qualifying
3     percentage to one or more trailers, semitrailers, or pole
4     trailers under this subpart shall not be allowed as to any
5     fraction of a trailer, semitrailer, or pole trailer.
6 (Source: P.A. 93-23, eff. 6-20-03; 93-1033, eff. 9-3-04.)
 
7     Section 20. The Retailers' Occupation Tax Act is amended by
8 changing Section 2-51 as follows:
 
9     (35 ILCS 120/2-51)
10     Sec. 2-51. Motor vehicles; trailers; use as rolling stock
11 definition.
12     (a) Through June 30, 2003, "use as rolling stock moving in
13 interstate commerce" in paragraphs (12) and (13) of Section 2-5
14 means for motor vehicles, as defined in Section 1-146 of the
15 Illinois Vehicle Code, and trailers, as defined in Section
16 1-209 of the Illinois Vehicle Code, when on 15 or more
17 occasions in a 12-month period the motor vehicle and trailer
18 has carried persons or property for hire in interstate
19 commerce, even just between points in Illinois, if the motor
20 vehicle and trailer transports persons whose journeys or
21 property whose shipments originate or terminate outside
22 Illinois. This definition applies to all property purchased for
23 the purpose of being attached to those motor vehicles or
24 trailers as a part thereof.

 

 

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1     (b) On and after July 1, 2003 and through June 30, 2004,
2 "use as rolling stock moving in interstate commerce" in
3 paragraphs (12) and (13) of Section 2-5 occurs for motor
4 vehicles, as defined in Section 1-146 of the Illinois Vehicle
5 Code, when during a 12-month period the rolling stock has
6 carried persons or property for hire in interstate commerce for
7 51% of its total trips and transports persons whose journeys or
8 property whose shipments originate or terminate outside
9 Illinois. Trips that are only between points in Illinois shall
10 not be counted as interstate trips when calculating whether the
11 tangible personal property qualifies for the exemption but such
12 trips shall be included in total trips taken.
13     (c) Beginning July 1, 2004, "use as rolling stock moving in
14 interstate commerce" in paragraphs (12) and (13) of Section 2-5
15 occurs for motor vehicles, as defined in Section 1-146 of the
16 Illinois Vehicle Code, when during a 12-month period the
17 rolling stock has carried persons or property for hire in
18 interstate commerce for greater than 50% of its total trips for
19 that period or for greater than 50% of its total miles for that
20 period. The person claiming the exemption shall make an
21 election at the time of purchase to use either the trips or
22 mileage method. Persons who purchased motor vehicles prior to
23 July 1, 2004 shall make an election to use either the trips or
24 mileage method and document that election in their books and
25 records. If no election is made under this subsection to use
26 the trips or mileage method, the person shall be deemed to have

 

 

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1 chosen the mileage method. Any election to use either the trips
2 or mileage method will remain in effect for that motor vehicle
3 for any period for which the Department may issue a notice of
4 tax liability under this Act.
5     For purposes of determining qualifying trips or miles,
6 motor vehicles that carry persons or property for hire, even
7 just between points in Illinois, will be considered used for
8 hire in interstate commerce if the motor vehicle transports
9 persons whose journeys or property whose shipments originate or
10 terminate outside Illinois. The exemption for motor vehicles
11 used as rolling stock moving in interstate commerce may be
12 claimed only for the following vehicles: (i) motor vehicles
13 whose gross vehicle weight rating exceeds 16,000 pounds; and
14 (ii) limousines, as defined in Section 1-139.1 of the Illinois
15 Vehicle Code. This definition applies to all property purchased
16 for the purpose of being attached to those motor vehicles as a
17 part thereof.
18     (d) Beginning July 1, 2004, "use as rolling stock moving in
19 interstate commerce" in paragraphs (12) and (13) of Section 2-5
20 occurs for trailers, as defined in Section 1-209 of the
21 Illinois Vehicle Code, semitrailers as defined in Section 1-187
22 of the Illinois Vehicle Code, and pole trailers as defined in
23 Section 1-161 of the Illinois Vehicle Code, when during a
24 12-month period the rolling stock has carried persons or
25 property for hire in interstate commerce for greater than 50%
26 of its total trips for that period or for greater than 50% of

 

 

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1 its total miles for that period. The person claiming the
2 exemption for a trailer or trailers that will not be dedicated
3 to a motor vehicle or group of motor vehicles shall make an
4 election at the time of purchase to use either the trips or
5 mileage method. Persons who purchased trailers prior to July 1,
6 2004 that are not dedicated to a motor vehicle or group of
7 motor vehicles shall make an election to use either the trips
8 or mileage method and document that election in their books and
9 records. If no election is made under this subsection to use
10 the trips or mileage method, the person shall be deemed to have
11 chosen the mileage method. Any election to use either the trips
12 or mileage method will remain in effect for that trailer for
13 any period for which the Department may issue a notice of tax
14 liability under this Act.
15     For purposes of determining qualifying trips or miles,
16 trailers, semitrailers, or pole trailers that carry property
17 for hire, even just between points in Illinois, will be
18 considered used for hire in interstate commerce if the
19 trailers, semitrailers, or pole trailers transport property
20 whose shipments originate or terminate outside Illinois. This
21 definition applies to all property purchased for the purpose of
22 being attached to those trailers, semitrailers, or pole
23 trailers as a part thereof. In lieu of a person providing
24 documentation regarding the qualifying use of each individual
25 trailer, semitrailer, or pole trailer, that person may document
26 such qualifying use by providing documentation of the

 

 

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1 following:
2         (1) If a trailer, semitrailer, or pole trailer is
3     dedicated to a motor vehicle that qualifies as rolling
4     stock moving in interstate commerce under subsection (c) of
5     this Section, then that trailer, semitrailer, or pole
6     trailer qualifies as rolling stock moving in interstate
7     commerce under this subsection.
8         (2) If a trailer, semitrailer, or pole trailer is
9     dedicated to a group of motor vehicles that all qualify as
10     rolling stock moving in interstate commerce under
11     subsection (c) of this Section, then that trailer,
12     semitrailer, or pole trailer qualifies as rolling stock
13     moving in interstate commerce under this subsection.
14         (3) If one or more trailers, semitrailers, or pole
15     trailers are dedicated to a group of motor vehicles and not
16     all of those motor vehicles in that group qualify as
17     rolling stock moving in interstate commerce under
18     subsection (c) of this Section, then the percentage of
19     those trailers, semitrailers, or pole trailers that
20     qualifies as rolling stock moving in interstate commerce
21     under this subsection is equal to the percentage of those
22     motor vehicles in that group that qualify as rolling stock
23     moving in interstate commerce under subsection (c) of this
24     Section to which those trailers, semitrailers, or pole
25     trailers are dedicated. However, to determine the
26     qualification for the exemption provided under this item

 

 

HB0811 Enrolled - 21 - LRB095 10788 BDD 31032 b

1     (3), the mathematical application of the qualifying
2     percentage to one or more trailers, semitrailers, or pole
3     trailers under this subpart shall not be allowed as to any
4     fraction of a trailer, semitrailer, or pole trailer.
5 (Source: P.A. 93-23, eff. 6-20-03; 93-1033, eff. 9-3-04.)
 
6     Section 99. Effective date. This Act takes effect upon
7 becoming law.