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---
type: "Bill"
title: "USE/OCC TX-ROLLING STOCK"
description: "Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that the term \"use as rolling stock moving in interstate commerce\" means that a person claiming the exemption must: (1) use the vehicles or trailers to transport persons or property for hire; (2) hold, at the time of purchase, an appropriate credential that authorizes a motor carrier to engage in interstate commerce for-hire; and (3) if the person claiming the exemption is a subsidiary of another company, maintain separate books and records, including separate charts of accounts, and assure that all transactions between the transportation company and the parent are commercially reasonable arms-length transactions. Retains the current definition for aircraft and watercraft. Effective immediately."
jurisdiction: "us/states/il"
legislature: "Illinois General Assembly"
session: "100th"
identifier: "SB 1871"
citation: "Illinois SB 1871 (100th)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 3
action_count: 76
vote_count: 2
first_action: "2017-02-09"
last_action: "2017-08-24"
source: "openstates"
source_identifier: "ocd-bill/c042f4c3-30ff-4eda-8589-1f5a7df3ad7d"
source_url: "http://ilga.gov/legislation/BillStatus.asp?DocNum=1871&GAID=14&DocTypeID=SB&LegId=105037&SessionID=91&GA=100"
source_hash: "c944c54e8397fe8c689dee29f03dead9b8af4ef8e97c30845e426a909c71dd5f"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-il"]
---
# Illinois SB 1871 (100th) — USE/OCC TX-ROLLING STOCK
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that the term "use as rolling stock moving in interstate commerce" means that a person claiming the exemption must: (1) use the vehicles or trailers to transport persons or property for hire; (2) hold, at the time of purchase, an appropriate credential that authorizes a motor carrier to engage in interstate commerce for-hire; and (3) if the person claiming the exemption is a subsidiary of another company, maintain separate books and records, including separate charts of accounts, and assure that all transactions between the transportation company and the parent are commercially reasonable arms-length transactions. Retains the current definition for aircraft and watercraft. Effective immediately.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Introduced** (filed) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=10000SB1871&GA=100&SessionId=91&DocTypeId=SB&LegID=105037&DocNum=1871&GAID=14&Session=&print=true)
2. **Engrossed** (committee substitute) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=10000SB1871eng&GA=100&SessionId=91&DocTypeId=SB&LegID=105037&DocNum=1871&GAID=14&Session=&print=true)
3. **Enrolled** (enrolled) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=10000SB1871enr&GA=100&SessionId=91&DocTypeId=SB&LegID=105037&DocNum=1871&GAID=14&Session=&print=true)
## Votes
- Third Reading — **1130** (pass) · lower
- Third Reading — **570** (pass) · upper
## Sponsors
- Brandon W. Phelps — cosponsor (person)
- Dave Severin — cosponsor (person)
- David B. Reis — cosponsor (person)
- Joe Sosnowski — cosponsor (person)
- John C. D'Amico — cosponsor (person)
- John Cavaletto — cosponsor (person)
- Martin J. Moylan — cosponsor (person)
- Pat McGuire — primary (person)
- Reginald Phillips — cosponsor (person)
- Robert Martwick — cosponsor (person)
- Terri Bryant — cosponsor (person)
- Tony McCombie — cosponsor (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2017-02-09** Filed with Secretary by Sen. Pat McGuire `filing`
- **2017-02-09** First Reading `reading-1`
- **2017-02-09** Referred to Assignments `referral-committee`
- **2017-02-17** Added as Chief Co-Sponsor Sen. Chuck Weaver
- **2017-02-28** Assigned to Revenue `referral-committee`
- **2017-03-01** Senate Committee Amendment No. 1 Filed with Secretary by Sen. Pat McGuire `amendment-introduction`
- **2017-03-01** Senate Committee Amendment No. 1 Referred to Assignments `referral-committee`
- **2017-03-02** Added as Co-Sponsor Sen. Chris Nybo
- **2017-03-07** Senate Committee Amendment No. 1 Assignments Refers to Revenue
- **2017-03-09** Postponed - Revenue
- **2017-03-09** Senate Committee Amendment No. 1 Postponed - Revenue
- **2017-03-15** Senate Committee Amendment No. 2 Filed with Secretary by Sen. Pat McGuire `amendment-introduction`
- **2017-03-15** Senate Committee Amendment No. 2 Referred to Assignments `referral-committee`
- **2017-03-16** Postponed - Revenue
- **2017-03-16** Senate Committee Amendment No. 1 Postponed - Revenue
- **2017-03-17** Rule 2-10 Committee Deadline Established As April 7, 2017
- **2017-03-22** Senate Committee Amendment No. 2 Assignments Refers to Revenue
- **2017-04-05** Senate Committee Amendment No. 1 Adopted `amendment-passage`
- **2017-04-05** Senate Committee Amendment No. 2 Adopted `amendment-passage`
- **2017-04-06** Do Pass as Amended Revenue; 005-000-000 `committee-passage`
- **2017-04-06** Placed on Calendar Order of 2nd Reading April 25, 2017
- **2017-04-26** Second Reading `reading-2`
- **2017-04-26** Placed on Calendar Order of 3rd Reading April 27, 2017
- **2017-04-28** Rule 2-10 Third Reading Deadline Established As May 31, 2017 `reading-3`
- **2017-05-11** Senate Floor Amendment No. 3 Filed with Secretary by Sen. Pat McGuire `amendment-introduction`
- **2017-05-11** Senate Floor Amendment No. 3 Referred to Assignments `referral-committee`
- **2017-05-15** Senate Floor Amendment No. 3 Pursuant to Senate Rule 3-8(b-1), this amendment will remain in the Committee on Assignments
- **2017-05-17** Senate Floor Amendment No. 3 Assignments Refers to Revenue
- **2017-05-18** Added as Co-Sponsor Sen. Pamela J. Althoff
- **2017-05-22** Senate Floor Amendment No. 4 Filed with Secretary by Sen. Pat McGuire `amendment-introduction`
- **2017-05-22** Senate Floor Amendment No. 4 Referred to Assignments `referral-committee`
- **2017-05-23** Senate Floor Amendment No. 3 Recommend Do Adopt Revenue; 007-000-000
- **2017-05-24** Senate Floor Amendment No. 4 Be Approved for Consideration Assignments
- **2017-05-24** Recalled to Second Reading `reading-2`
- **2017-05-24** Senate Floor Amendment No. 3 Adopted; McGuire `amendment-passage`
- **2017-05-24** Senate Floor Amendment No. 4 Adopted; McGuire `amendment-passage`
- **2017-05-24** Placed on Calendar Order of 3rd Reading
- **2017-05-24** Third Reading - Passed; 057-000-000 `reading-3, passage`
- **2017-05-24** Arrived in House `introduction`
- **2017-05-24** Chief House Sponsor Rep. Jerry Costello, II
- **2017-05-24** First Reading `reading-1`
- **2017-05-24** Referred to Rules Committee `referral-committee`
- **2017-05-25** Assigned to Revenue & Finance Committee `referral-committee`
- **2017-05-25** Added Alternate Co-Sponsor Rep. Daniel V. Beiser
- **2017-05-25** Added Alternate Co-Sponsor Rep. Avery Bourne
- **2017-05-25** Added Alternate Chief Co-Sponsor Rep. Michael D. Unes
- **2017-05-25** Added as Co-Sponsor Sen. Dave Syverson
- **2017-05-25** Motion Filed to Suspend Rule 21 Revenue & Finance Committee; Rep. Barbara Flynn Currie
- **2017-05-25** Motion to Suspend Rule 21 - Prevailed
- **2017-05-25** Do Pass / Short Debate Revenue & Finance Committee; 011-000-000 `committee-passage`
- **2017-05-25** Placed on Calendar 2nd Reading - Short Debate
- **2017-05-25** Second Reading - Short Debate `reading-2`
- **2017-05-25** Held on Calendar Order of Second Reading - Short Debate `reading-2`
- **2017-05-25** Alternate Co-Sponsor Removed Rep. Daniel V. Beiser
- **2017-05-25** Alternate Co-Sponsor Removed Rep. Avery Bourne
- **2017-05-26** Added Alternate Co-Sponsor Rep. David B. Reis
- **2017-05-26** Added Alternate Co-Sponsor Rep. John Cavaletto
- **2017-05-26** Added Alternate Co-Sponsor Rep. Dave Severin
- **2017-05-26** Added Alternate Co-Sponsor Rep. Terri Bryant
- **2017-05-26** Added Alternate Co-Sponsor Rep. Reginald Phillips
- **2017-05-26** Added Alternate Co-Sponsor Rep. Joe Sosnowski
- **2017-05-26** Final Action Deadline Extended-9(b) May 31, 2017
- **2017-05-26** Added Alternate Co-Sponsor Rep. Tony McCombie
- **2017-05-26** Added Alternate Chief Co-Sponsor Rep. Daniel V. Beiser
- **2017-05-26** Added Alternate Chief Co-Sponsor Rep. Avery Bourne
- **2017-05-30** Added Alternate Co-Sponsor Rep. Robert Martwick
- **2017-05-30** Added Alternate Co-Sponsor Rep. Martin J. Moylan
- **2017-05-30** Added Alternate Co-Sponsor Rep. Brandon W. Phelps
- **2017-05-31** Added Alternate Co-Sponsor Rep. John C. D'Amico
- **2017-05-31** Placed on Calendar Order of 3rd Reading - Short Debate
- **2017-05-31** Third Reading - Short Debate - Passed 113-000-000 `reading-3, passage`
- **2017-05-31** Passed Both Houses
- **2017-06-29** Sent to the Governor `executive-receipt`
- **2017-08-24** Governor Approved `executive-signature`
- **2017-08-24** Effective Date August 24, 2017
- **2017-08-24** Public Act . . . . . . . . . 100-0321 `became-law`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c042f4c3-30ff-4eda-8589-1f5a7df3ad7d`. Confidence: reported (aggregated from official Illinois legislature records).