[ Home ] [ ILCS ] [ Search ] [ Bottom ]
[ Other General Assemblies ]
Public Act 91-0587
SB468 Enrolled LRB9102958PTmb
AN ACT in relation to rolling stock, amending named Acts.
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 3-55 and adding Section 3-61 as follows:
(35 ILCS 105/3-55) (from Ch. 120, par. 439.3-55)
Sec. 3-55. Multistate exemption. To prevent actual or
likely multistate taxation, The tax imposed by this Act does
not apply to the use of tangible personal property in this
State under the following circumstances:
(a) The use, in this State, of tangible personal
property acquired outside this State by a nonresident
individual and brought into this State by the individual for
his or her own use while temporarily within this State or
while passing through this State.
(b) The use, in this State, of tangible personal
property by an interstate carrier for hire as rolling stock
moving in interstate commerce or by lessors under a lease of
one year or longer executed or in effect at the time of
purchase of tangible personal property by interstate carriers
for-hire for use as rolling stock moving in interstate
commerce as long as so used by the interstate carriers
for-hire, and equipment operated by a telecommunications
provider, licensed as a common carrier by the Federal
Communications Commission, which is permanently installed in
or affixed to aircraft moving in interstate commerce.
(c) The use, in this State, by owners, lessors, or
shippers of tangible personal property that is utilized by
interstate carriers for hire for use as rolling stock moving
in interstate commerce as long as so used by the interstate
carriers for hire, and equipment operated by a
telecommunications provider, licensed as a common carrier by
the Federal Communications Commission, which is permanently
installed in or affixed to aircraft moving in interstate
commerce.
(d) The use, in this State, of tangible personal
property that is acquired outside this State and caused to be
brought into this State by a person who has already paid a
tax in another State in respect to the sale, purchase, or use
of that property, to the extent of the amount of the tax
properly due and paid in the other State.
(e) The temporary storage, in this State, of tangible
personal property that is acquired outside this State and
that, after being brought into this State and stored here
temporarily, is used solely outside this State or is
physically attached to or incorporated into other tangible
personal property that is used solely outside this State, or
is altered by converting, fabricating, manufacturing,
printing, processing, or shaping, and, as altered, is used
solely outside this State.
(f) The temporary storage in this State of building
materials and fixtures that are acquired either in this State
or outside this State by an Illinois registered combination
retailer and construction contractor, and that the purchaser
thereafter uses outside this State by incorporating that
property into real estate located outside this State.
(g) The use or purchase of tangible personal property by
a common carrier by rail or motor that receives the physical
possession of the property in Illinois, and that transports
the property, or shares with another common carrier in the
transportation of the property, out of Illinois on a standard
uniform bill of lading showing the seller of the property as
the shipper or consignor of the property to a destination
outside Illinois, for use outside Illinois.
(h) The use, in this State, of a motor vehicle that was
sold in this State to a nonresident, even though the motor
vehicle is delivered to the nonresident in this State, if the
motor vehicle is not to be titled in this State, and if a
driveaway decal permit is issued to the motor vehicle as
provided in Section 3-603 of the Illinois Vehicle Code or if
the nonresident purchaser has vehicle registration plates to
transfer to the motor vehicle upon returning to his or her
home state. The issuance of the driveaway decal permit or
having the out-of-state registration plates to be transferred
shall be prima facie evidence that the motor vehicle will not
be titled in this State.
(Source: P.A. 90-519, eff. 6-1-98; 90-552, eff. 12-12-97.)
(35 ILCS 105/3-61 new)
Sec. 3-61. Use as rolling stock definition. "Use as
rolling stock moving in interstate commerce" in subsections
(b) and (c) of Section 3-55 means for motor vehicles, as
defined in Section 1-146 of the Illinois Vehicle Code, and
trailers, as defined in Section 1-209 of the Illinois Vehicle
Code, when on 15 or more occasions in a 12-month period the
motor vehicle and trailer has carried persons or property for
hire in interstate commerce, even just between points in
Illinois, if the motor vehicle and trailer transports persons
whose journeys or property whose shipments originate or
terminate outside Illinois. This definition applies to all
property purchased for the purpose of being attached to those
motor vehicles or trailers as a part thereof.
Section 10. The Service Use Tax Act is amended by
changing Section 3-45 and adding Section 3-51 as follows:
(35 ILCS 110/3-45) (from Ch. 120, par. 439.33-45)
Sec. 3-45. Multistate exemption. To prevent actual or
likely multistate taxation, The tax imposed by this Act does
not apply to the use of tangible personal property in this
State under the following circumstances:
(a) The use, in this State, of property acquired outside
this State by a nonresident individual and brought into this
State by the individual for his or her own use while
temporarily within this State or while passing through this
State.
(b) The use, in this State, of property that is acquired
outside this State and that is moved into this State for use
as rolling stock moving in interstate commerce.
(c) The use, in this State, of property that is acquired
outside this State and caused to be brought into this State
by a person who has already paid a tax in another state in
respect to the sale, purchase, or use of that property, to
the extent of the amount of the tax properly due and paid in
the other state.
(d) The temporary storage, in this State, of property
that is acquired outside this State and that after being
brought into this State and stored here temporarily, is used
solely outside this State or is physically attached to or
incorporated into other property that is used solely outside
this State, or is altered by converting, fabricating,
manufacturing, printing, processing, or shaping, and, as
altered, is used solely outside this State.
(Source: P.A. 86-44; 86-244; 86-252; 86-820; 86-905; 86-928;
86-1028; 86-1475.)
(35 ILCS 110/3-51 new)
Sec. 3-51. Use as rolling stock definition. "Use as
rolling stock moving in interstate commerce" in subsection
(b) of Section 3-45 means for motor vehicles, as defined in
Section 1-46 of the Illinois Vehicle Code, and trailers, as
defined in Section 1-209 of the Illinois Vehicle Code, when
on 15 or more occasions in a 12-month period the motor
vehicle and trailer has carried persons or property for hire
in interstate commerce, even just between points in Illinois,
if the motor vehicle and trailer transports persons whose
journeys or property whose shipments originate or terminate
outside Illinois. This definition applies to all property
purchased for the purpose of being attached to those motor
vehicles or trailers as a part thereof.
Section 15. The Service Occupation Tax Act is amended by
adding Section 2d as follows:
(35 ILCS 115/2d new)
Sec. 2d. Use as rolling stock definition. "Use as
rolling stock moving in interstate commerce" in subsections
(d) and (d-1) of the definition of "sale of service" in
Section 2 means for motor vehicles, as defined in Section
1-146 of the Illinois Vehicle Code, and trailers, as defined
in Section 1-209 of the Illinois Vehicle Code, when on 15 or
more occasions in a 12-month period the motor vehicle and
trailer has carried persons or property for hire in
interstate commerce, even just between points in Illinois, if
the motor vehicle and trailer transports persons whose
journeys or property whose shipments originate or terminate
outside Illinois. This definition applies to all property
purchased for the purpose of being attached to those motor
vehicles or trailers as a part thereof.
Section 20. The Retailers' Occupation Tax Act is amended
by adding Section 2-51 as follows:
(35 ILCS 120/2-51 new)
Sec. 2-51. Use as rolling stock definition. "Use as
rolling stock moving in interstate commerce" in paragraphs
(12) and (13) of Section 2-5 means for motor vehicles, as
defined in Section 1-146 of the Illinois Vehicle Code, and
trailers, as defined in Section 1-209 of the Illinois Vehicle
Code, when on 15 or more occasions in a 12-month period the
motor vehicle and trailer has carried persons or property for
hire in interstate commerce, even just between points in
Illinois, if the motor vehicle and trailer transports persons
whose journeys or property whose shipments originate or
terminate outside Illinois. This definition applies to all
property purchased for the purpose of being attached to those
motor vehicles or trailers as a part thereof.
Section 99. Effective date. This Act takes effect upon
becoming law.
_________________________________
President of the Senate
_________________________________
Speaker, House of Representatives
[ Top ]