Bill Text: IL SB0021 | 2011-2012 | 97th General Assembly | Amended
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Amends the Illinois Income Tax Act. Makes a technical change in a Section concerning the short title.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Failed) 2013-01-08 - Session Sine Die [SB0021 Detail]
Download: Illinois-2011-SB0021-Amended.html
Bill Title: Amends the Illinois Income Tax Act. Makes a technical change in a Section concerning the short title.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Failed) 2013-01-08 - Session Sine Die [SB0021 Detail]
Download: Illinois-2011-SB0021-Amended.html
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1 | AMENDMENT TO SENATE BILL 21
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2 | AMENDMENT NO. ______. Amend Senate Bill 21, AS AMENDED, | ||||||
3 | with reference to page and line numbers of Senate Amendment No. | ||||||
4 | 1, on page 38, immediately below line 20, by inserting the | ||||||
5 | following:
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6 | "Section 13. The Tobacco Products Tax Act of 1995 is | ||||||
7 | amended by changing Sections 10-5, 10-10, and 10-30 as follows:
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8 | (35 ILCS 143/10-5)
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9 | Sec. 10-5. Definitions. For purposes of this Act:
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10 | "Business" means any trade, occupation, activity, or | ||||||
11 | enterprise engaged
in, at any location whatsoever, for the | ||||||
12 | purpose of selling tobacco products.
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13 | "Cigarette" has the meaning ascribed to the term in Section | ||||||
14 | 1 of the
Cigarette Tax Act.
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15 | "Correctional Industries program" means a program run by a | ||||||
16 | State penal
institution in which residents of the penal |
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1 | institution produce tobacco
products for sale to persons | ||||||
2 | incarcerated in penal institutions or resident
patients of a | ||||||
3 | State operated mental health facility.
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4 | "Department" means the Illinois Department of Revenue.
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5 | "Distributor" means any of the following:
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6 | (1) Any manufacturer or wholesaler in this State | ||||||
7 | engaged in the business
of selling tobacco products who | ||||||
8 | sells, exchanges, or distributes tobacco
products to | ||||||
9 | retailers or consumers in this State.
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10 | (2) Any manufacturer or wholesaler engaged
in
the | ||||||
11 | business of selling tobacco products from without this | ||||||
12 | State who sells,
exchanges, distributes,
ships, or | ||||||
13 | transports tobacco products to retailers or consumers | ||||||
14 | located in
this State,
so long as that manufacturer or | ||||||
15 | wholesaler has or maintains within this State,
directly or | ||||||
16 | by subsidiary, an office, sales house, or other place of | ||||||
17 | business,
or any agent or other representative operating | ||||||
18 | within this State under the
authority of the person or | ||||||
19 | subsidiary, irrespective of whether the place of
business | ||||||
20 | or agent or other representative is located here | ||||||
21 | permanently or
temporarily.
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22 | (3) Any retailer who receives tobacco products on which | ||||||
23 | the tax has not
been or
will not be paid by another | ||||||
24 | distributor.
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25 | "Distributor" does not include any person, wherever | ||||||
26 | resident or located, who
makes, manufactures, or fabricates |
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1 | tobacco products as part of a Correctional
Industries program | ||||||
2 | for sale to residents incarcerated in penal institutions or
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3 | resident patients of a State operated mental health facility.
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4 | "Manufacturer" means any person, wherever resident or | ||||||
5 | located, who
manufactures and sells tobacco products, except a | ||||||
6 | person who makes,
manufactures, or fabricates tobacco products | ||||||
7 | as a part of a Correctional
Industries program for sale to | ||||||
8 | persons incarcerated in penal institutions or
resident | ||||||
9 | patients of a State operated mental health facility.
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10 | "Moist snuff" means any finely cut, ground, or powdered | ||||||
11 | tobacco that is not intended to be smoked, but shall not | ||||||
12 | include any finely cut, ground, or powdered tobacco that is | ||||||
13 | intended to be placed in the nasal cavity. | ||||||
14 | "Person" means any natural individual, firm, partnership, | ||||||
15 | association, joint
stock company, joint venture, limited | ||||||
16 | liability company, or public or private
corporation, however | ||||||
17 | formed, or a receiver, executor, administrator, trustee,
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18 | conservator, or other representative appointed by order of any | ||||||
19 | court.
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20 | "Place of business" means and includes any place where | ||||||
21 | tobacco products
are sold or where tobacco products are | ||||||
22 | manufactured, stored, or kept for
the purpose of sale or | ||||||
23 | consumption, including any vessel, vehicle, airplane,
train, | ||||||
24 | or vending machine.
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25 | "Retailer" means any person in this State engaged in the | ||||||
26 | business of selling
tobacco products to consumers in this |
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1 | State, regardless of quantity or number
of sales.
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2 | "Sale" means any transfer, exchange, or barter in any | ||||||
3 | manner or by any means
whatsoever for a consideration and | ||||||
4 | includes all sales made by
persons.
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5 | "Tobacco products" means any cigars; cheroots; stogies; | ||||||
6 | periques; granulated,
plug cut, crimp cut, ready rubbed, and | ||||||
7 | other smoking tobacco; snuff (including moist snuff) or snuff
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8 | flour; cavendish; plug and twist tobacco; fine-cut and other | ||||||
9 | chewing tobaccos;
shorts; refuse scraps, clippings, cuttings, | ||||||
10 | and sweeping of tobacco; and
other kinds and forms of tobacco, | ||||||
11 | prepared in such manner as to be suitable for
chewing or | ||||||
12 | smoking in a pipe or otherwise, or both for chewing and | ||||||
13 | smoking; but
does not include cigarettes or tobacco purchased | ||||||
14 | for the manufacture of
cigarettes by cigarette distributors and | ||||||
15 | manufacturers defined in the
Cigarette Tax Act and persons who | ||||||
16 | make, manufacture, or fabricate
cigarettes as a part of a | ||||||
17 | Correctional Industries program for sale to
residents | ||||||
18 | incarcerated in penal institutions or resident patients of a
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19 | State operated mental health facility.
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20 | "Wholesale price" means the established list price for | ||||||
21 | which a manufacturer
sells tobacco products to a distributor, | ||||||
22 | before the allowance of any discount,
trade allowance, rebate, | ||||||
23 | or other reduction.
In the absence of such an established list | ||||||
24 | price, the manufacturer's invoice
price at which the | ||||||
25 | manufacturer sells the tobacco product to unaffiliated
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26 | distributors, before any discounts, trade allowances, rebates, |
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1 | or other
reductions, shall be presumed to be the wholesale | ||||||
2 | price.
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3 | "Wholesaler" means any person, wherever resident or | ||||||
4 | located, engaged in the
business of selling tobacco products to | ||||||
5 | others for the purpose of resale.
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6 | (Source: P.A. 92-231, eff. 8-2-01.)
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7 | (35 ILCS 143/10-10)
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8 | Sec. 10-10. Tax imposed. On the first day of the third | ||||||
9 | month after the
month in which this Act becomes law and until | ||||||
10 | July 1, 2011 , a tax is imposed on any person engaged in
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11 | business as a distributor of tobacco products, as defined in | ||||||
12 | Section 10-5,
at the rate of 18% of the wholesale price of | ||||||
13 | tobacco products sold or otherwise
disposed of to retailers or | ||||||
14 | consumers located in this State. Beginning on July 1, 2011, a | ||||||
15 | tax is imposed on any person engaged in
business as a | ||||||
16 | distributor of tobacco products, as defined in Section 10-5,
at | ||||||
17 | the rate of (i) 18% of the wholesale price of tobacco products, | ||||||
18 | other than moist snuff, sold or otherwise
disposed of to | ||||||
19 | retailers or consumers located in this State and (ii) $0.20 per | ||||||
20 | ounce of moist snuff, and a proportionate tax at the like rate | ||||||
21 | on all fractional parts of an ounce, sold or otherwise
disposed | ||||||
22 | of to retailers or consumers located in this State. The tax is | ||||||
23 | in
addition to all other
occupation or privilege taxes imposed | ||||||
24 | by the State of Illinois, by any
political subdivision thereof, | ||||||
25 | or by any municipal corporation. However, the
tax is not |
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1 | imposed upon any activity in that business in interstate | ||||||
2 | commerce or
otherwise, to the extent to which that activity may | ||||||
3 | not, under the Constitution
and Statutes of the United States, | ||||||
4 | be made the subject of taxation by this
State. The tax is also | ||||||
5 | not imposed on sales made to the United States or any
entity | ||||||
6 | thereof.
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7 | Beginning on July 1, 2011, the tax rate imposed per ounce | ||||||
8 | of moist snuff may not exceed 11% of the tax imposed upon a | ||||||
9 | package of 20 cigarettes pursuant to the Cigarette Tax Act. | ||||||
10 | All moneys received by the Department under this Act shall | ||||||
11 | be paid into
the Long-Term Care Provider Fund of the State | ||||||
12 | Treasury.
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13 | (Source: P.A. 92-231, eff. 8-2-01.)
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14 | (35 ILCS 143/10-30)
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15 | Sec. 10-30. Returns. Every distributor shall, on or before | ||||||
16 | the 15th day of
each month, file a return with the Department | ||||||
17 | covering the preceding calendar
month. The return shall | ||||||
18 | disclose the wholesale price for all tobacco products and the | ||||||
19 | quantity of moist snuff sold
or otherwise disposed of and other | ||||||
20 | information that the Department may
reasonably require. The | ||||||
21 | return shall be filed upon a form prescribed and
furnished by | ||||||
22 | the Department.
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23 | At the time when any return of any distributor is due to be | ||||||
24 | filed with
the Department, the distributor shall also remit to | ||||||
25 | the Department the
tax liability that the distributor has |
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1 | incurred for transactions
occurring in the preceding calendar | ||||||
2 | month.
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3 | (Source: P.A. 89-21, eff. 6-6-95.)".
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