Illinois SB 1406: SCH CD-CIVIL DEFENSE SHELTERS

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
SB1406

Introduced 1/31/2025, by Sen. Dale Fowler 

SYNOPSIS AS INTRODUCED:

35 ILCS 105/3-61

35 ILCS 110/3-51

35 ILCS 115/2d

35 ILCS 120/2-51

 Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, for aircraft purchased on or after January 1, 2025, "use as rolling stock moving in interstate commerce" occurs when, during a 24-month period (currently, a 12-month period), the rolling stock has carried persons or property for hire in interstate commerce for more than 50% of its total trips for that period or for more than 50% of its total miles for that period. Effective immediately.

LRB104 03813 HLH 13837 b

A BILL FOR

SB1406LRB104 03813 HLH 13837 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 Section 

53-61 as follows:

6 (35 ILCS 105/3-61)

7 Sec. 3-61. Motor vehicles; trailers; use as rolling stock 

8definition. 

9 (a) (Blank). 

10 (b) (Blank).

11 (c) This subsection (c) applies to motor vehicles, other 

12than limousines, purchased through June 30, 2017. For motor 

13vehicles, other than limousines, purchased on or after July 1, 

142017, subsection (d-5) applies. This subsection (c) applies to 

15limousines purchased before, on, or after July 1, 2017. "Use 

16as rolling stock moving in interstate commerce" in paragraph 

17(c) of Section 3-55 occurs for motor vehicles, as defined in 

18Section 1-146 of the Illinois Vehicle Code, when during a 

1912-month period the rolling stock has carried persons or 

20property for hire in interstate commerce