92nd General Assembly
Status of SB0164
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RAUSCHENBERGER AND LAUZEN.

(HOEFT-CURRIE-SLONE-BLACK)

   New Act                                                                     

        Creates the Uniform Sales and Use  Tax  Act.   Includes  a  short      
   title only.                                                                 
        SENATE AMENDMENT NO. 1.                                                
        Deletes  everything  after  the  enacting  clause.   Creates  the      
   Simplified Sales and Use Tax Administration Act.   Provides  that  the      
   Department  of  Revenue  is  authorized  and  directed to enter into a      
   Streamlined Sales and Use Tax Agreement with one  or  more  states  to      
   simplify  and  modernize  sales and use tax administration in order to      
   substantially reduce the burden of tax compliance for all sellers  and      
   for  all types of commerce.  Sets forth requirements for any agreement      
   entered  into.   Provides  that  "certified  automated  system"  means      
   software certified jointly by the states that are signatories  to  the      
   Agreement  to  calculate  the  tax  imposed  by each jurisdiction on a      
   transaction, determine the amount of tax to remit to  the  appropriate      
   state,  and  maintain  a  record  of  the  transaction.  Provides that      
   "certified service provider" means an agent certified jointly  by  the      
   states  that  are  signatories  to the Agreement to perform all of the      
   seller's sales tax functions.  Effective immediately.                       
        SENATE AMENDMENT NO. 2.                                                
        Provides that the Department of Revenue is  authorized  to  enter      
   into  the Streamlined Sales and Use Tax Agreement (now, authorized and      
   directed to enter into the Agreement).                                      
        SENATE AMENDMENT NO. 3.                                                
          Adds reference to:                                                   
          65 ILCS 5/8-11-6                from Ch. 24, par. 8-11-6             
          70 ILCS 3615/4.03               from Ch. 111 2/3, par. 704.03        
          70 ILCS 3720/4                  from Ch. 111 2/3, par. 254           
        Provides  that  the  term  "sales  tax"  includes  local  service      
   occupation and retailers' occupation taxes.   Provides  that  "seller"      
   means  any  person making sales of personal property or services (now,      
   sales, leases, or rentals of personal property or services).  Provides      
   that "use tax" also means  a  local  use  tax  imposed  in  home  rule      
   municipalities  with 2,000,000 or more inhabitants on the privilege of      
   using in the municipality any  item  of  tangible  personal  property,      
   other  than  tangible  personal  property titled or registered with an      
   agency of the State's government, that is purchased at retail  from  a      
   retailer  located  outside the corporate limits of the municipality if      
   the State and the municipality have entered  into  an  agreement  that      
   provides  for administration of the tax by the State.  Amends the Home      
   Rule Municipal Tax Act provisions of the Illinois  Municipal  Code  to      
   authorize  the  collection  of this local use tax by the Department of      
   Revenue pursuant to  an  agreement  between  the  Department  and  the      
   municipality.   Provides that nothing in the Streamlined Sales and Use      
   Tax Agreement shall require a signatory  state  to  administer  a  tax      
   levied  by  a  local jurisdiction unless the tax is a sales tax or use      
   tax as defined by the signatory state in the Act by  which  the  state      
   authorizes   its  entry  into  the  Agreement.   Amends  the  Regional      
   Transportation Authority Act and the Water Commission Act of  1985  to      
   name 2 local service occupation taxes imposed under those Acts.  Makes      
   other changes.                                                              
   FEB-20-2001  S  FIRST READING                                                  
   FEB-20-2001  S  REFERRED TO SENATE RULES COMMITTEE       RULES                 
   FEB-21-2001  S       ASSIGNED TO COMMITTEE               REVENUE               
   FEB-28-2001  S                             AMENDMENT NO. 01-REVENUE       S    
   FEB-28-2001  S                                   ADOPTED                       
   MAR-01-2001  S       DO PASS AS AMENDED                  010-000-000   SREV    
   MAR-01-2001  S  PLACED ON CALENDAR ORDER OF 2ND READING  01-03-06              
   MAR-01-2001  S  ADDED AS A CO-SPONSOR                    LAUZEN                
   MAR-06-2001  S  SECOND READING                                                 
   MAR-06-2001  S  PLACED ON CALENDAR ORDER OF 3RD READING  01-03-07              
   MAR-28-2001  S  FILED WITH SECRETARY                                           
   MAR-28-2001  S                             AMENDMENT NO. 02-RAUSCHENBERGER     
   MAR-28-2001  S                     AMENDMENT REFERRED TO SRUL                  
   MAR-29-2001  S                             AMENDMENT NO. 02-RAUSCHENBERGER     
   MAR-29-2001  S             BE APPROVED FOR CONSIDERATION SRUL                  
   MAR-29-2001  S  RECALLED TO SECOND READING                                     
   MAR-29-2001  S                             AMENDMENT NO. 02-RAUSCHENBERGER     
   MAR-29-2001  S                                   ADOPTED                       
   MAR-29-2001  S  PLACED ON CALENDAR ORDER OF 3RD READING  01-03-30              
   APR-02-2001  S  FILED WITH SECRETARY                                           
   APR-02-2001  S                             AMENDMENT NO. 03-RAUSCHENBERGER     
   APR-02-2001  S                     AMENDMENT REFERRED TO SRUL                  
   APR-02-2001  S                             AMENDMENT NO. 03-RAUSCHENBERGER     
   APR-02-2001  S             BE APPROVED FOR CONSIDERATION SRUL                  
   APR-02-2001  S  RECALLED TO SECOND READING                                     
   APR-02-2001  S                             AMENDMENT NO. 03-RAUSCHENBERGER     
   APR-02-2001  S                                   ADOPTED                       
   APR-02-2001  S  PLACED ON CALENDAR ORDER OF 3RD READING  01-04-03              
   APR-03-2001  S  THIRD READING - PASSED                   054-000-000           
   APR-03-2001  H  ARRIVE IN HOUSE                                                
   APR-03-2001  H  PLACED CALENDAR ORDER OF FIRST READING                         
   APR-03-2001  H  HOUSE SPONSOR                            CURRIE                
   APR-04-2001  H  FIRST READING                                                  
   APR-04-2001  H  REFERRED TO HOUSE RULES COMMITTEE        RULES                 
   APR-06-2001  H       ASSIGNED TO COMMITTEE               REVENUE               
   APR-09-2001  H  ADDED AS A JOINT SPONSOR                 SLONE                 
   APR-19-2001  H  ALTERNATE PRIMARY SPONSOR CHANGED TO     HOEFT                 
   APR-19-2001  H  JOINT-ALTERNATE-SPONSOR CHANGED TO       CURRIE                
   MAY-03-2001  H  DO PASS/SHORT DEBATE                     011-000-000   HREV    
   MAY-03-2001  H  PLACED CALENDAR 2ND READING-SHORT DEBATE                       
   MAY-08-2001  H  SECOND READING-SHORT DEBATE                                    
   MAY-08-2001  H  PLCD CAL ORDER 3RD READING-SHORT DEBATE                        
   MAY-09-2001  H  THIRD READING/SHORT DEBATE/PASSED        099-013-003           
   MAY-09-2001  S  PASSED BOTH HOUSES                                             
   MAY-09-2001  H  ADDED AS A JOINT SPONSOR                 BLACK                 
   MAY-16-2001  H  ADDED AS AN ALTERNATE CO-SPONSOR         MCGUIRE               
   JUN-07-2001  S  SENT TO THE GOVERNOR                                           
   AUG-02-2001  S  GOVERNOR APPROVED                                              
   AUG-02-2001  S                            EFFECTIVE DATE 01-08-02              
   AUG-02-2001  S  PUBLIC ACT.............................. 92-0221               

   END OF INQUIRY 



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