103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2090 Introduced , by Rep. Kelly M. Burke SYNOPSIS AS INTRODUCED: 35 ILCS 105/1a from Ch. 120, par. 439.1a Amends the Use Tax Act. Makes a technical change in a Section concerning the sale of a leased or rented motor vehicle. LRB103 29627 HLH 56023 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2090 Introduced , by Rep. Kelly M. Burke SYNOPSIS AS INTRODUCED: 35 ILCS 105/1a from Ch. 120, par. 439.1a 35 ILCS 105/1a from Ch. 120, par. 439.1a Amends the Use Tax Act. Makes a technical change in a Section concerning the sale of a leased or rented motor vehicle. LRB103 29627 HLH 56023 b LRB103 29627 HLH 56023 b A BILL FOR
103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2090 Introduced , by Rep. Kelly M. Burke SYNOPSIS AS INTRODUCED:
35 ILCS 105/1a from Ch. 120, par. 439.1a 35 ILCS 105/1a from Ch. 120, par. 439.1a
35 ILCS 105/1a from Ch. 120, par. 439.1a
Amends the Use Tax Act. Makes a technical change in a Section concerning the sale of a leased or rented motor vehicle.
LRB103 29627 HLH 56023 b LRB103 29627 HLH 56023 b
LRB103 29627 HLH 56023 b
A BILL FOR
HB2090LRB103 29627 HLH 56023 b HB2090 LRB103 29627 HLH 56023 b
HB2090 LRB103 29627 HLH 56023 b
1 AN ACT concerning revenue.
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 Section
5 1a as follows:
6 (35 ILCS 105/1a) (from Ch. 120, par. 439.1a)
7 Sec. 1a. A person who is engaged in the the business of
8 leasing or renting motor vehicles to others and who, in
9 connection with such business sells any used motor vehicle to
10 a purchaser for his use and not for the purpose of resale, is a
11 retailer engaged in the business of selling tangible personal
12 property at retail under this Act to the extent of the value of
13 the vehicle sold. For the purpose of this Section, "motor
14 vehicle" has the meaning prescribed in Section 1-157 of the
15 Illinois Vehicle Code, as now or hereafter amended. (Nothing
16 provided herein shall affect liability incurred under this Act
17 because of the use of such motor vehicles as a lessor.)
18 (Source: P.A. 80-598.)
103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2090 Introduced , by Rep. Kelly M. Burke SYNOPSIS AS INTRODUCED:
35 ILCS 105/1a from Ch. 120, par. 439.1a 35 ILCS 105/1a from Ch. 120, par. 439.1a
35 ILCS 105/1a from Ch. 120, par. 439.1a
Amends the Use Tax Act. Makes a technical change in a Section concerning the sale of a leased or rented motor vehicle.
LRB103 29627 HLH 56023 b LRB103 29627 HLH 56023 b
LRB103 29627 HLH 56023 b
A BILL FOR
35 ILCS 105/1a from Ch. 120, par. 439.1a
LRB103 29627 HLH 56023 b
HB2090 LRB103 29627 HLH 56023 b