Illinois 100th Regular Session Status: In Committee

SB 859 — INC TX-SALES FACTOR

Last action — Session Sine Die

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 100th Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

Amends the Illinois Income Tax Act. Provides that, for the purpose of calculating the sales factor when allocating business income of persons other than residents, if the purchaser is the United States government, then the sale is a sale of personal property in this State if the purchaser is within the State or the property is shipped from an office, store, warehouse, factory or other place of storage in this State (currently, when the purchaser is the United States government, the sale is in this State only if the property is shipped from an office, store, warehouse, factory or other place of storage in this State). Removes provisions providing that the sale is in this State if the property is shipped from an office, store, warehouse, factory or other place of storage in this State and the purchaser is not taxable in the State of the purchaser. Removes provisions concerning purchasers who are doing business on a premises owned or leased by a person who has independently contracted with the seller for the printing of newspapers, periodicals or books. Removes provisions providing that sales of tangible personal property are not in this State if the seller and purchaser would be members of the same unitary business group but for the fact that either the seller or purchaser is a person with 80% or more of total business activity outside of the United States and the property is purchased for resale.

Bill Text

Action History

  1. Session Sine Die

  2. Chief Sponsor Changed to Sen. William E. Brady

  3. Senate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments

  4. Rule 3-9(a) / Re-referred to Assignments

  5. Rule 2-10 Committee Deadline Established As April 7, 2017

  6. Senate Committee Amendment No. 1 Assignments Refers to Revenue

  7. Senate Committee Amendment No. 1 Referred to Assignments

  8. Senate Committee Amendment No. 1 Filed with Secretary by Sen. Chris Nybo

  9. To Subcommittee on Income Taxes

  10. Assigned to Revenue

  11. Referred to Assignments

  12. First Reading

  13. Filed with Secretary by Sen. Chris Nybo

Sponsors

  • William E. Brady · Cosponsor

Sponsorship breakdown

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0 sponsors · 1 co-sponsors · 182 not signed on

Sponsors (0)

None.

Co-sponsors (1)

  • William E. Brady

Not signed on (182)

182 members have not signed on to this bill.

Show all 182 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 859 do?
Amends the Illinois Income Tax Act. Provides that, for the purpose of calculating the sales factor when allocating business income of persons other than residents, if the purchaser is the United States government, then the sale is a sale of personal property in this State if the purchaser is within the State or the property is shipped from an office, store, warehouse, factory or other place of storage in this State (currently, when the purchaser is the United States government, the sale is in this State only if the property is shipped from an office, store, warehouse, factory or other place of storage in this State). Removes provisions providing that the sale is in this State if the property is shipped from an office, store, warehouse, factory or other place of storage in this State and the purchaser is not taxable in the State of the purchaser. Removes provisions concerning purchasers who are doing business on a premises owned or leased by a person who has independently contracted with the seller for the printing of newspapers, periodicals or books. Removes provisions providing that sales of tangible personal property are not in this State if the seller and purchaser would be members of the same unitary business group but for the fact that either the seller or purchaser is a person with 80% or more of total business activity outside of the United States and the property is purchased for resale.
Who sponsors SB 859?
SB 859 is sponsored by William E. Brady.
What is the current status of SB 859?
This bill died with 100th Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 859?
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