On May 31, 2003 the Illinois General Assembly passed measures that will affect retailers’ occupation tax, service occupation tax, service use tax, and use tax. Beginning July 1, 2003, S.B. 842 dictates that a person in the business of buying, leasing , or selling new or used aircraft to others is, for Illinois retailers’ occupation tax, service occupation tax, service use tax, and use tax purposes, involved in the business of selling tangible personal property at retail. (S.B. 842, May 31, 2003, effective as noted above)