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90_SB0785sam001
LRB9002781KDccam
1 AMENDMENT TO SENATE BILL 785
2 AMENDMENT NO. . Amend Senate Bill 785 on page 8, by
3 replacing lines 16 through 32 with the following:
4 "Section 15. The Service Use Tax Act is amended by
5 changing Section 8 as follows:
6 (35 ILCS 110/8) (from Ch. 120, par. 439.38)
7 Sec. 8. Any serviceman required to collect the tax
8 imposed by this Act shall be liable to the Department for the
9 tax, whether or not the tax has been collected by the
10 serviceman, except when the serviceman is relieved of the
11 duty of remitting the tax to the Department by virtue of
12 having paid a tax imposed by the Service Occupation Tax Act
13 upon his or her sale of service involving the incidental
14 transfer by him or her of the same property. To the extent
15 that a serviceman required to collect the tax imposed by this
16 Act has actually collected that tax, the tax is held in trust
17 for the benefit of the Department. The tax herein required to
18 be collected by any serviceman pursuant to this Act, and any
19 such tax collected by any serviceman shall constitute a debt
20 owed by the serviceman to this State, except when such
21 serviceman is relieved of the duty of remitting such tax to
22 the Department by virtue of his being required to pay, and
-2- LRB9002781KDccam
1 his in fact paying, the tax imposed by the "Service
2 Occupation Tax Act" upon his sale of service involving the
3 incidental transfer by him of the same property.
4 (Source: P.A. 76-223.)"; and
5 on page 9, by deleting line 1.