Date	Chamber	Action
1/8/2019	House	Session Sine Die

Statutes Amended In Order of Appearance

35 ILCS 105/8a new

Synopsis As Introduced
Amends the Use Tax Act. Provides that retailers that have more than $100,000 in gross sales to Illinois purchasers in the previous year and do not collect the tax under the Act must do the following: (1) provide a notice to each Illinois purchaser that the tax under the Act is due on purchases that are not tax exempt and that the State requires the Illinois purchaser to file a return under the Act; (2) provide a notice to each Illinois purchaser who purchases more than $500 worth of goods in a year containing specific information about purchases that may result in Illinois use tax liability; and (3) file an annual report with the Department of Revenue showing the total amount paid for purchases by those Illinois purchasers during the preceding calendar year. Requires retailers to include transactional notices at checkout. Sets forth penalties for failure to submit those notices and reports. Provides that the term "Illinois purchaser" means a purchaser (i) with a billing address in this State or (ii) who makes a purchase for delivery to an address in this State. Effective immediately.

Actions 

Date	Chamber	Action
2/16/2018	House	Filed with the Clerk by Rep. Robert W. Pritchard
2/16/2018	House	First Reading
2/16/2018	House	Referred to Rules Committee
3/5/2018	House	Assigned to Revenue & Finance Committee
4/12/2018	House	To Sales and Other Taxes Subcommittee
4/13/2018	House	Rule 19(a) / Re-referred to Rules Committee
1/8/2019	House	Session Sine Die

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