Bill Status of SB 2049   101st General Assembly

Short Description:  LOCAL ROT-SOURCING-COLLECTION

Senate Sponsors
Sen. Cristina Castro

Last Action  View All Actions

DateChamber Action
  1/13/2021SenateSession Sine Die

Statutes Amended In Order of Appearance
35 ILCS 120/2-12
55 ILCS 5/5-1006from Ch. 34, par. 5-1006
55 ILCS 5/5-1006.5
55 ILCS 5/5-1006.7
65 ILCS 5/8-11-1from Ch. 24, par. 8-11-1
65 ILCS 5/8-11-1.3from Ch. 24, par. 8-11-1.3
65 ILCS 5/8-11-1.6
65 ILCS 5/8-11-6from Ch. 24, par. 8-11-6
70 ILCS 750/25
70 ILCS 3610/5.01from Ch. 111 2/3, par. 355.01
70 ILCS 3615/4.03from Ch. 111 2/3, par. 704.03

Synopsis As Introduced
Amends the Retailers' Occupation Tax Act. Provides that if a purchaser makes payment over the phone, in writing, or via the Internet, and the property is delivered to a location in this State, then the sale shall be sourced to the location where the property is delivered. Provides that the sale shall be deemed to have occurred at the customer's address if the property is delivered and the delivery location is unknown. Amends the Counties Code, the Illinois Municipal Code, the Flood Prevention District Act, the Local Mass Transit District Act, and the Regional Transportation Authority Act. Provides that a unit of local government may require a retailer to collect and remit certain use and occupation taxes if the retailer qualifies as a "retailer maintaining a place of business in this State" under certain provisions of the Use Tax Act.

Actions 
DateChamber Action
  2/15/2019SenateFiled with Secretary by Sen. Cristina Castro
  2/15/2019SenateFirst Reading
  2/15/2019SenateReferred to Assignments
  3/5/2019SenateAssigned to Revenue
  3/13/2019SenatePostponed - Revenue
  3/22/2019SenateRule 2-10 Committee Deadline Established As March 28, 2019
  3/28/2019SenateRule 3-9(a) / Re-referred to Assignments
  1/13/2021SenateSession Sine Die

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