WeVote
Log In

Bill

Bill

SB 253

USE/OCC TX-MODIFIED VEHICLES

104th Regular Session Introduced by Don DeWitte and 1 co-sponsor

SB 253 modifies Illinois tax treatment for customized vehicles, potentially altering how use/occupancy taxes apply to vehicle modifications and aftermarket upgrades.

0
WeVote Research Nonpartisan
Bill Summary · SB 253

Legislative bill overview

SB 253 modifies the use and occupancy tax treatment for modified vehicles in Illinois. The bill appears to address how sales taxes or use/occupancy taxes are calculated or applied when vehicles undergo modifications after initial purchase or registration.

Why is this important

Tax treatment of modified vehicles affects consumers who customize automobiles, the automotive aftermarket industry, and state tax revenue collection. The outcome determines whether Illinoisans pay additional taxes on vehicle upgrades and how dealers/shops handle tax compliance.

Potential points of contention

  • Revenue impact: Whether the bill increases or decreases state tax revenue from vehicle modifications, affecting the Illinois budget
  • Fairness and consistency: Whether the tax treatment creates disparities between original equipment versus aftermarket modifications, or between different types of vehicle owners
  • Compliance complexity: Whether the change simplifies or complicates tax administration for dealers, modification shops, and consumers

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.