Synopsis As Introduced Amends the State Finance Act, the Retailers' Occupation Tax Act, the Counties Code, the Illinois Municipal Code, the Metro-East Park and Recreation District Act, the Local Mass Transit District Act, the Regional Transportation Authority Act, and the Water Commission Act of 1985. Provides that, for the purposes of local sales tax sourcing, a retail sale of fuel or petroleum products used by an aircraft shall be deemed to be a retail sale at the place where the fuel or petroleum products are delivered to the aircraft. Effective immediately.
Adds a preamble with legislative findings. Replaces everything after the enacting clause. Reinserts the provisions of the introduced bill with changes. Provides that the bill applies to retail sales of fuel (instead of fuel or petroleum products) used by an aircraft. Provides that "fuel" has the same meaning given to that term in the Motor Fuel Tax Law. Adds conforming changes to the Illinois Municipal Code and the Flood Prevention District Act. Makes a technical correction. Effective immediately.