Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that motor carriers that sell items of tangible personal property to purchasers for use or consumption in addition to rendering service as a motor carrier are engaged in a profession or service occupation as a motor carrier and are not considered retailers or servicemen within the meaning of those Acts. Effective immediately.

Statutes affected:
Introduced: 35 ILCS 105/2, 35 ILCS 110/2, 35 ILCS 115/2, 35 ILCS 120/1, 35 ILCS 120/2