Bill Status of SB1841  103rd General Assembly

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Short Description:  USE/OCC TX-MANUFACTURED HOMES

Senate Sponsors
Sen. Elgie R. Sims, Jr. - Terri Bryant

Last Action

Date	Chamber	Action
3/10/2023	Senate	Rule 3-9(a) / Re-referred to Assignments

Statutes Amended In Order of Appearance

35 ILCS 105/2

from Ch. 120, par. 439.2

35 ILCS 105/3-10

35 ILCS 120/1

from Ch. 120, par. 440

35 ILCS 120/2-10

Synopsis As Introduced
Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that, with respect to the sale of a manufactured home, if the purchase is the first purchase of the manufactured home for use as a dwelling and the purchaser certifies that the manufactured home will be affixed to a permanent foundation in the State, then the tax imposed by the Acts applies to 50% of the selling price (in the case of the Use Tax Act) or 50% of the gross receipts from the sale (in the case of the Retailers' Occupation Tax Act). Effective immediately.

Actions 

Date	Chamber	Action
2/9/2023	Senate	Filed with Secretary by Sen. Elgie R. Sims, Jr.
2/9/2023	Senate	First Reading
2/9/2023	Senate	Referred to Assignments
2/21/2023	Senate	Added as Chief Co-Sponsor Sen. Terri Bryant
2/21/2023	Senate	Assigned to Revenue
3/10/2023	Senate	Rule 3-9(a) / Re-referred to Assignments