Illinois SB 2027: EPA-MAHOMET AQUIFER

Status: Public Act . . . . . . . . . 101-0573 (as of 2019-08-23)

State: Illinois · Session: 101st · Bill: SB 2027

Sponsors: Carol Ammons, Chapin Rose, Chris Miller, Dan Caulkins, Grant Wehrli, Gregory Harris, Melinda Bush, Scott M. Bennett, Sue Scherer

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
SB2027

Introduced 2/6/2025, by Sen. Celina Villanueva 

SYNOPSIS AS INTRODUCED:

35 ILCS 105/3-55 from Ch. 120, par. 439.3-55

35 ILCS 105/3-61

35 ILCS 110/3-51

35 ILCS 115/2d

35 ILCS 120/2-5

35 ILCS 120/2-51

625 ILCS 5/3-1001 from Ch. 95 1/2, par. 3-1001

 Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that there is a rebuttable presumption that the exemption under the Acts for motor vehicles that are sold in this State to a nonresident and are not titled in this State does not apply if the purchaser is a limited liability company and a member of the limited liability company is a resident of Illinois. Provides that the rolling stock exemption for limousines applies only to limousines that are not subject to the provisions of the Transportation Network Providers Act. Amends the Illinois Vehicle Code. Provides that the motor vehicle privilege tax does not apply if the motor vehicle is purchased for the purpose of resale by a retailer registered under the Retailers' Occupation Tax Act. Effective immediately.

LRB104 03451 HLH 13474 b

A BILL FOR

SB2027LRB104 03451 HLH 13474 b

1 AN ACT concerning revenue.

2 Be it enacted by the People of the State of Illinois, 

3represented in the General Assembly:

4 Section 5. The Use Tax Act is amended by changing Sections 

53-55 and 3-61 as follows:

6 (35 ILCS 105/3-55) (from Ch. 120, par. 439.3-55)

7 Sec. 3-55. Multistate exemption. To prevent actual or 

8likely multistate taxation, the tax imposed by this Act does 

9not apply to the use of tangible personal property in this 

10State under the fol

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