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96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
SB3164
Introduced 2/9/2010, by Sen. Kyle McCarter SYNOPSIS AS INTRODUCED:
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35 ILCS 105/3-30 |
from Ch. 120, par. 439.3-30 |
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Amends the Use Tax Act. Makes a technical change in a Section concerning graphic arts production.
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A BILL FOR
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SB3164 |
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LRB096 19698 HLH 35101 b |
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| AN ACT concerning revenue.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Use Tax Act is amended by changing Section |
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| 3-30 as follows:
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| (35 ILCS 105/3-30) (from Ch. 120, par. 439.3-30)
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| Sec. 3-30. Graphic arts production. For the purposes of |
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| this Act, "graphic
arts production" means the the production of |
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| tangible personal property for wholesale or retail sale or |
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| lease by means of printing, including ink jet printing,
by one |
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| or more of the processes
described in Groups 323110 through |
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| 323122 of Subsector 323, Groups 511110
through 511199 of |
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| Subsector 511, and Group 512230 of Subsector 512 of the North
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| American Industry Classification System published by the U.S. |
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| Office of
Management and Budget, 1997 edition. Graphic arts |
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| production does not include
(i) the transfer of images onto |
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| paper or other tangible personal property by
means of |
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| photocopying or (ii) final printed products in electronic
or |
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| audio form, including the production of software or |
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| audio-books. For purposes of this Section, persons engaged |
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| primarily in the business of printing or publishing newspapers |
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| or magazines that qualify as newsprint and ink, by one or more |
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| of the processes described in Groups 511110 through 511199 of |