Criminal Sales Tax Attorney in Chicago Illinois

Criminal Sales Tax Evasion in Chicago Illinois
By: Mansoor Ansari Attorney at Law
To further explain the criminal enforcement of criminal sales tax violations, please see below for the new law broken down and explained in parts. This will help in understanding the new legislation. You can refer to the definition of ROT below to help in understanding the new amendment. The excerpts below reflect the legislative intent and application of the law.
Below is the amendment to House Bill 5289 that creates the new law of sales tax evasion:
AMENDMENT TO HOUSE BILL 5289
2 AMENDMENT NO. ______. Amend House Bill 5289 on page 1, by
3 replacing lines 7 and 8 with the following:
4 “Sec. 13. Criminal penalties.
5 (a) When the amount due is under $300, any person engaged
6 in the business of selling tangible personal property”; and
7 on page 2, line 3, by replacing “$1,000″ with “$3,000″; and
8 on page 2, line 22, by replacing “$1,000″ with “$3,000″; and
9 on page 7, by replacing line 4 with the following:
10 “(b) A person commits the offense of sales tax evasion
11 under this Act”; and
12 on page 7, by replacing line 8 with the following:
13 “the evasion. For purposes of this Section, an “affirmative act
14 in furtherance of the evasion” means an act designed in whole
1 or in part to (i) conceal, misrepresent, falsify, or manipulate
2 any material fact or (ii) tamper with or destroy documents or
3 materials related to a person’s tax liability under this Act.
4 Two or more acts of sales tax evasion may be charged as”; and
5 on page 8, line 1, by deleting “non-probationable”; and
6 on page 8, by replacing line 2 with the following:
7 “(c) A prosecution for any act in violation of this Section
8 may”.
Illinois Retailers’ Occupation Tax Act.
“Sale at retail” means any transfer of the ownership of or title to tangible personal property to a purchaser, for the purpose of use or consumption, and not for the purpose of resale in any form as tangible personal property to the extent not first subjected to a use for which it was purchased, for a valuable consideration: Provided that the property purchased is deemed to be purchased for the purpose of resale, despite first being used, to the extent to which it is resold as an ingredient of an intentionally produced product or byproduct of manufacturing. For this purpose, slag produced as an incident to manufacturing pig iron or steel and sold is considered to be an intentionally produced byproduct of manufacturing. Transactions whereby the possession of the property is transferred but the seller retains the title as security for payment of the selling price shall be deemed to be sales.
MANSOOR ANSARI J.D., LL.M. (TAX)