USE/OCC TX-MANUFACTURED HOMES House SponsorsRep. Aarón M. Ortíz 1/7/2025HouseSession Sine Die 35 ILCS 105/2from Ch. 120, par. 439.235 ILCS 105/3-1035 ILCS 120/1from Ch. 120, par. 44035 ILCS 120/2-10 Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that, with respect to the sale of a manufactured home, if the purchase is the first purchase of the manufactured home for use as a dwelling and the purchaser certifies that the manufactured home will be affixed to a permanent foundation in the State, then the tax imposed by the Acts applies to 50% of the selling price (in the case of the Use Tax Act) or 50% of the gross receipts from the sale (in the case of the Retailers' Occupation Tax Act). Effective immediately. 2/15/2023HouseFiled with the Clerk by Rep. Aarón M. Ortíz 2/16/2023HouseFirst Reading 2/16/2023HouseReferred to Rules Committee 2/28/2023HouseAssigned to Revenue & Finance Committee 3/9/2023HouseTo Revenue - Sales, Amusement and Other Taxes Subcommittee 3/10/2023HouseRule 19(a) / Re-referred to Rules Committee 1/7/2025HouseSession Sine Die