State of Illinois
92nd General Assembly

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 1        AN ACT in relation to taxation.

 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
 5    Section 1a as follows:

 6        (35 ILCS 105/1a) (from Ch. 120, par. 439.1a)
 7        Sec. Sale of leased or rented motor vehicle. 1a. A person
 8    who  is  engaged  in the business of leasing or renting motor
 9    vehicles to others and who, in connection with such  business
10    sells  any  used motor vehicle to a purchaser for his use and
11    not for the purpose of resale, is a retailer engaged  in  the
12    business  of  selling  tangible  personal  property at retail
13    under this Act to the extent of  the  value  of  the  vehicle
14    sold.  For  the  purpose of this Section, "motor vehicle" has
15    the meaning prescribed  in  Section  1-157  of  The  Illinois
16    Vehicle Code, as now or hereafter amended.  (Nothing provided
17    herein shall affect liability incurred under this Act because
18    of the use of such motor vehicles as a lessor.)
19    (Source: P.A. 80-598.)

20        Section  10.   The  Service  Use  Tax  Act  is amended by
21    changing Section 3a as follows:

22        (35 ILCS 110/3a) (from Ch. 120, par. 439.33a)
23        Sec. 3a. Tax to be  stated  as  distinct  item.  The  tax
24    imposed by this Act may be stated as a distinct item separate
25    and apart from the selling price of the service, and shall be
26    so stated when requested by the buyer.
27    (Source: Laws 1961, p. 1757.)

28        Section 15.  The Service Occupation Tax Act is amended by
                            -2-                LRB9206740SMtm
 1    changing Section 8 as follows:

 2        (35 ILCS 115/8) (from Ch. 120, par. 439.108)
 3        Sec.  8.  Tax  constitutes debt owed by supplier. The tax
 4    herein required to be collected by any supplier  pursuant  to
 5    this  Act,  and any such tax collected by any supplier, shall
 6    constitute a debt owed by the supplier to this State.
 7    (Source: Laws 1961, p. 1745.)

 8        Section 20.  The Retailers' Occupation Tax Act is amended
 9    by changing Section 2i as follows:

10        (35 ILCS 120/2i) (from Ch. 120, par. 441i)
11        Sec.   2i.     Exception    to    bonding    requirement.
12    Notwithstanding  any  other  provision  to  the contrary, any
13    person who is  required  to  file  a  bond  pursuant  to  any
14    provision  of this Act and who has continuously complied with
15    all provisions of this Act for 24 or more consecutive months,
16    shall no longer  be  required  to  comply  with  the  bonding
17    provisions  of  this Act so long as such person continues his
18    compliance with the provisions of this Act.
19    (Source: P.A. 84-1408.)

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