Bill Status of SB 2502   100th General Assembly

Short Description:  USE/OCC TX-NOTIFICATIONS

Senate Sponsors
Sen. Jennifer Bertino-Tarrant

Last Action  View All Actions

DateChamber Action
  1/9/2019SenateSession Sine Die

Statutes Amended In Order of Appearance
35 ILCS 105/3-45.5 new
35 ILCS 105/10from Ch. 120, par. 439.10
35 ILCS 110/3-40.5 new
35 ILCS 110/10from Ch. 120, par. 439.40

Synopsis As Introduced
Amends the Use Tax Act and the Service Use Tax Act. Provides that retailers and servicemen that do not collect the taxes under those Acts shall make the following reports and notifications: (1) a notification with each purchase made to an Illinois purchaser that use tax is due on certain purchases at retail made from the retailer and that the State requires the purchaser to file a use tax return; and (2) an annual notification to each Illinois purchaser detailing the total amount paid by the purchaser for Illinois purchases at retail during the previous calendar year. Provides that, if a purchaser has otherwise failed to file a return with the Department of Revenue and remit the proper amount of tax due, and if the purchaser receives a notification from a retailer under the provisions of the amendatory Act, then that purchaser must file a return and pay the tax by April 15 of the year in which the notification is received. Effective immediately.

Actions 
DateChamber Action
  2/6/2018SenateFiled with Secretary by Sen. Jennifer Bertino-Tarrant
  2/6/2018SenateFirst Reading
  2/6/2018SenateReferred to Assignments
  2/7/2018SenateAssigned to Revenue
  2/27/2018SenateSenate Committee Amendment No. 1 Filed with Secretary by Sen. Jennifer Bertino-Tarrant
  2/27/2018SenateSenate Committee Amendment No. 1 Referred to Assignments
  3/1/2018SenateSenate Committee Amendment No. 1 Assignments Refers to Revenue
  4/11/2018SenateSenate Committee Amendment No. 1 Postponed - Revenue
  4/12/2018SenatePostponed - Revenue
  4/13/2018SenateRule 2-10 Committee Deadline Established As April 27, 2018
  4/27/2018SenateRule 2-10 Committee/3rd Reading Deadline Established As May 3, 2018
  5/3/2018SenateSenate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments
  5/3/2018SenateRule 3-9(a) / Re-referred to Assignments
  1/9/2019SenateSession Sine Die

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