HB4201 94TH GENERAL ASSEMBLY

LRB094 14750 BDD 49727 b

94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006
HB4201

Introduced 11/08/05, by Rep. Bob Biggins

SYNOPSIS AS INTRODUCED:

35 ILCS 105/2a	from Ch. 120, par. 439.2a
35 ILCS 110/2a	from Ch. 120, par. 439.32a
35 ILCS 115/2a	from Ch. 120, par. 439.102a
35 ILCS 120/1a	from Ch. 120, par. 440a

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Reinstates, beginning July 1, 2006, the exemption for pollution control facilities under the Acts. Provides that the exemptions for pollution control facilities are exempt from the sunset provisions under the Acts. Effective immediately.

FISCAL NOTE ACT MAY APPLY

A BILL FOR

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Use Tax Act is amended by changing Section 2a as follows:

(35 ILCS 105/2a) (from Ch. 120, par. 439.2a)

Sec. 2a. "Pollution control facilities" means any system, method, construction, device or appliance appurtenant thereto sold or used or intended for the primary purpose of eliminating, preventing, or reducing air and water pollution as the term "air pollution" or "water pollution" is defined in the "Environmental Protection Act", enacted by the 76th General Assembly, or for the primary purpose of treating, pretreating, modifying or disposing of any potential solid, liquid or gaseous pollutant which if released without such treatment, pretreatment, modification or disposal might be harmful, detrimental or offensive to human, plant or animal life, or to property.

Until July 1, 2003 and beginning again on July 1, 2006, the purchase, employment and transfer of such tangible personal property as pollution control facilities is not a purchase, use or sale of tangible personal property. The Section is exempt from the provisions of Section 3-90.

(Source: P.A. 93-24, eff. 6-20-03.)

Section 10. The Service Use Tax Act is amended by changing Section 2a as follows:

(35 ILCS 110/2a) (from Ch. 120, par. 439.32a)

Sec. 2a. "Pollution control facilities" means any system, method, construction, device or appliance appurtenant thereto used in this State acquired as an incident to the purchase of a service from a serviceman for the primary purpose of eliminating, preventing, or reducing air and water pollution as the term "air pollution" or "water pollution" is defined in the "Environmental Protection Act", enacted by the 76th General Assembly, or for the primary purpose of treating, pretreating, modifying or disposing of any potential solid, liquid or gaseous pollutant which if released without such treatment, pretreatment, modification or disposal might be harmful, detrimental or offensive to human, plant or animal life, or to property.

Until July 1, 2003 and beginning again on July 1, 2006, the purchase, employment or transfer of such tangible personal property as pollution control facilities is not a purchase, use or sale of service or of tangible personal property within the meaning of this Act. The Section is exempt from the provisions of Section 3-75.

(Source: P.A. 93-24, eff. 6-20-03.)

Section 15. The Service Occupation Tax Act is amended by changing Section 2a as follows:

(35 ILCS 115/2a) (from Ch. 120, par. 439.102a)

Sec. 2a. "Pollution control facilities" means any system, method, construction, device or appliance appurtenant thereto transferred by a serviceman for the primary purpose of eliminating, preventing, or reducing air and water pollution as the term "air pollution" or "water pollution" is defined in the "Environmental Protection Act", enacted by the 76th General Assembly, or for the primary purpose of treating, pretreating, modifying or disposing of any potential solid, liquid or gaseous pollutant which if released without such treatment, pretreatment, modification or disposal might be harmful, detrimental or offensive to human, plant or animal life, or to property.

Until July 1, 2003 and beginning again on July 1, 2006, the purchase, employment and transfer of such tangible personal property as pollution control facilities shall not be deemed to be a purchase, use or sale of service or of tangible personal property, but shall be deemed to be intangible personal property. The Section is exempt from the provisions of Section 3-55.

(Source: P.A. 93-24, eff. 6-20-03.)

Section 20. The Retailers' Occupation Tax Act is amended by changing Section 1a as follows:

(35 ILCS 120/1a) (from Ch. 120, par. 440a)

Sec. 1a. "Pollution control facilities" means any system, method, construction, device or appliance appurtenant thereto sold or used or intended for the primary purpose of eliminating, preventing, or reducing air and water pollution as the term "air pollution" or "water pollution" is defined in the "Environmental Protection Act", enacted by the 76th General Assembly, or for the primary purpose of treating, pretreating, modifying or disposing of any potential solid, liquid or gaseous pollutant which if released without such treatment, pretreatment, modification or disposal might be harmful, detrimental or offensive to human, plant or animal life, or to property.

Until July 1, 2003 and beginning again on July 1, 2006, the purchase, employment and transfer of such tangible personal property as pollution control facilities is not a purchase, use or sale of tangible personal property. The Section is exempt from the provisions of Section 2-70.

(Source: P.A. 93-24, eff. 6-20-03.)

Section 99. Effective date. This Act takes effect upon becoming law.