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| | 100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
SB0475 Introduced 1/24/2017, by Sen. John J. Cullerton SYNOPSIS AS INTRODUCED:
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Amends the Tobacco Products Tax Act of 1995. Makes a technical change in a
Section
concerning sales of tobacco products that are exempt from the tax imposed by
the Act.
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| | A BILL FOR |
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| | SB0475 | | LRB100 05135 HLH 15145 b |
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| 1 | | AN ACT concerning revenue.
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| 2 | | Be it enacted by the People of the State of Illinois, |
| 3 | | represented in the General Assembly:
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| 4 | | Section 5. The Tobacco Products Tax Act of 1995 is amended |
| 5 | | by changing Section 10-15 as follows:
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| 6 | | (35 ILCS 143/10-15)
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| 7 | | Sec. 10-15. Exempt sales. Purchases of tobacco products |
| 8 | | other than little cigars by wholesalers
who will not sell the
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| 9 | | the product at retail are exempt from the tax imposed by this
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| 10 | | Act. Purchases of tobacco products other than little cigars by |
| 11 | | wholesalers and retailers for delivery
of the product outside |
| 12 | | Illinois are exempt from the tax imposed by this Act.
The |
| 13 | | wholesaler or retailer making the exempt sale of tobacco |
| 14 | | products other than little cigars shall document this
exemption |
| 15 | | by obtaining a certification from the purchaser containing the
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| 16 | | seller's name and address, the purchaser's name and address, |
| 17 | | the date of
purchase, the purchaser's signature, the |
| 18 | | purchaser's tobacco products tax
license number, if |
| 19 | | applicable, and a statement that the purchaser is purchasing |
| 20 | | for resale
other than for sale to consumers or is purchasing |
| 21 | | for delivery outside of
Illinois. |
| 22 | | (Source: P.A. 98-273, eff. 8-9-13.)
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