USE/OCC TX-MANUFACTURED HOMES

What it does

The legislature's own summary of the bill, or its official long title.

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.

Every action

7 steps, oldest first, as the legislature records them.

1. Feb 9, 2023SenateFiled with Secretary by Sen. Elgie R. Sims, Jr.
2. Feb 9, 2023SenateFirst Reading
3. Feb 9, 2023CommitteeReferred to Assignments · Senate Assignments
4. Feb 21, 2023SenateAdded as Chief Co-Sponsor Sen. Terri Bryant
5. Feb 21, 2023CommitteeAssigned to Revenue · Senate Revenue
6. Mar 10, 2023CommitteeRule 3-9(a) / Re-referred to Assignments · Senate Assignments
7. Jan 7, 2025SenateSession Sine Die

Roll calls

No recorded votes on this bill yet.

Sponsors

The member who introduced it, joined by 1 cosponsor: 1 Republican.

• Elgie R. Sims, Jr.D Primary sponsor · District 17