93RD GENERAL ASSEMBLY
State of Illinois
2003 and 2004
HB6770


 
Introduced 02/09/04, by Deborah L. Graham
 
SYNOPSIS AS INTRODUCED:
 		













35 ILCS 105/3-10.1 new






35 ILCS 110/3-10.1 new






35 ILCS 115/3-10.1 new






35 ILCS 120/2-10.1 new










    Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act.  Imposes a 1% surcharge on the sale or use in this State of a large sport utility vehicle, if the selling price of the vehicle is more than $25,000.
















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FISCAL NOTE ACT MAY APPLY
















 


 


A BILL FOR









 











HB6770

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1
    AN ACT concerning taxes.

 
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    Be it enacted by the People of the State of Illinois,
 
3
represented in the General Assembly:


 
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    Section 5. The Use Tax Act is amended  by adding Section 
5
3-10.1 as follows:
 
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    (35 ILCS 105/3-10.1  new)
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    Sec. 3-10.1. Sport utility vehicle surcharge.
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    (a) In addition to any other tax imposed under this Act, a 
9
surcharge is imposed upon the privilege of using in this State 
10
a large sport utility vehicle purchased at retail from a 
11
retailer at the rate of 1% of the selling price of the vehicle, 
12
if the selling price of the vehicle is more than $25,000.
13
    (b) As used in this Section, "large sport utility vehicle" 
14
means a 4-wheeled vehicle manufactured primarily for use on 
15
public streets, roads, and highways that meets all of the 
16
following requirements:
17
        (1) the vehicle is rated between 6,000 and 14,000 
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    pounds gross vehicle weight;
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        (2) the vehicle is designed to seat 9 or fewer 
20
    individuals; and 
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        (3) the vehicle has neither an open cargo area with an 
22
    interior length of 72 or more inches nor a covered box with 
23
    an interior length of 72 or more inches that is separate 
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    from the passenger compartment.
25
    (c) The surcharge imposed under this Section shall be 
26
collected in the same manner as the tax imposed under this Act 
27
and shall be remitted separately to the Department at the same 
28
time as the tax imposed under this Act.
29
    (d) The proceeds of the surcharge imposed under this 
30
Section shall be deposited into the Vehicle Inspection Fund.
31
    (e) The Department shall adopt rules and provide forms to 
32
carry out the purposes of this Section.
 
 


 






HB6770
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1
    Section 10. The Service Use Tax Act is amended  by adding 
2
Section 3-10.1 as follows:
 
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    (35 ILCS 110/3-10.1  new)
4
    Sec. 3-10.1. Sport utility vehicle surcharge.
5
    (a) In addition to any other tax imposed under this Act, a 
6
surcharge is imposed upon the privilege of using in this State 
7
a large sport utility vehicle acquired as an incident to the 
8
purchase of a service from a serviceman at the rate of 1% of 
9
the selling price of the vehicle transferred as an incident to 
10
the sale of service, if the selling price of the vehicle is 
11
more than $25,000.
12
    (b) As used in this Section, "large sport utility vehicle" 
13
means a 4-wheeled vehicle manufactured primarily for use on 
14
public streets, roads, and highways that meets all of the 
15
following requirements:
16
        (1) the vehicle is rated between 6,000 and 14,000 
17
    pounds gross vehicle weight;
18
        (2) the vehicle is designed to seat 9 or fewer 
19
    individuals; and 
20
        (3) the vehicle has neither an open cargo area with an 
21
    interior length of 72 or more inches nor a covered box with 
22
    an interior length of 72 or more inches that is separate 
23
    from the passenger compartment.
24
    (c) The surcharge imposed under this Section shall be 
25
collected in the same manner as the tax imposed under this Act 
26
and shall be remitted separately to the Department at the same 
27
time as the tax imposed under this Act.
28
    (d) The proceeds of the surcharge imposed under this 
29
Section shall be deposited into the Vehicle Inspection Fund.
30
    (e) The Department shall adopt rules and provide forms to 
31
carry out the purposes of this Section.
 
32
    Section 15. The Service Occupation Tax Act is amended  by 
33
adding Section 3-10.1 as follows:
 
 


 






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1
    (35 ILCS 115/3-10.1  new)
2
    Sec. 3-10.1. Sport utility vehicle surcharge.
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    (a) In addition to any other tax imposed under this Act, a 
4
surcharge is imposed upon all persons engaged in the business 
5
of making sales of service ("servicemen") on large sport 
6
utility vehicles transferred as an incident of a sale of 
7
service at the rate of 1% of the selling price of the vehicle 
8
transferred, if the selling price of the vehicle is more than 
9
$25,000.
10
    (b) As used in this Section:
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    "Large sport utility vehicle" means a 4-wheeled vehicle 
12
manufactured primarily for use on public streets, roads, and 
13
highways that meets all of the following requirements:
14
        (1) the vehicle is rated between 6,000 and 14,000 
15
    pounds gross vehicle weight;
16
        (2) the vehicle is designed to seat 9 or fewer 
17
    individuals; and 
18
        (3) the vehicle has neither an open cargo area with an 
19
    interior length of 72 or more inches nor a covered box with 
20
    an interior length of 72 or more inches that is separate 
21
    from the passenger compartment.
22
    "Selling price" means that term as defined in Section 2 of 
23
the Service Use Tax Act.
24
    (c) The surcharge imposed under this Section shall be 
25
collected in the same manner as the tax imposed under this Act 
26
and shall be remitted separately to the Department at the same 
27
time as the tax imposed under this Act.
28
    (d) The proceeds of the surcharge imposed under this 
29
Section shall be deposited into the Vehicle Inspection Fund.
30
    (e) The Department shall adopt rules and provide forms to 
31
carry out the purposes of this Section.
 
32
    Section 20. The Retailers' Occupation Tax Act is amended  by 
33
adding Section 2-10.1 as follows:
 
 


 






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1
    (35 ILCS 120/2-10.1  new)
2
    Sec. 2-10.1. Sport utility vehicle surcharge.
3
    (a) In addition to any other tax imposed under this Act, a 
4
surcharge is imposed upon persons engaged in the business of 
5
selling large sport utility vehicles at retail at the rate of 
6
1% of the gross receipts from the sale of each large sports 
7
utility vehicle made in the course of business, if the selling 
8
price of the vehicle is more than $25,000.
9
    (b) As used in this Section, "large sport utility vehicle" 
10
means a 4-wheeled vehicle manufactured primarily for use on 
11
public streets, roads, and highways that meets all of the 
12
following requirements:
13
        (1) the vehicle is rated between 6,000 and 14,000 
14
    pounds gross vehicle weight;
15
        (2) the vehicle is designed to seat 9 or fewer 
16
    individuals; and 
17
        (3) the vehicle has neither an open cargo area with an 
18
    interior length of 72 or more inches nor a covered box with 
19
    an interior length of 72 or more inches that is separate 
20
    from the passenger compartment.
21
    (c) The surcharge imposed under this Section shall be 
22
collected in the same manner as the tax imposed under this Act 
23
and shall be remitted separately to the Department at the same 
24
time as the tax imposed under this Act.
25
    (d) The proceeds of the surcharge imposed under this 
26
Section shall be deposited into the Vehicle Inspection Fund.
27
    (e) The Department shall adopt rules and provide forms to 
28
carry out the purposes of this Section.