Date	Chamber	Action
1/10/2023	House	Session Sine Die

Statutes Amended In Order of Appearance

35 ILCS 120/1

from Ch. 120, par. 440

35 ILCS 120/2-5

35 ILCS 120/3

from Ch. 120, par. 442

35 ILCS 185/5-5

35 ILCS 185/5-25

Synopsis As Introduced
Amends the Retailers' Occupation Tax Act. Provides that, beginning January 1, 2020 and through December 31, 2020, sales of tangible personal property made by a marketplace seller over a marketplace for which tax is due but for which use tax has been collected and remitted to the Department of Revenue by a marketplace facilitator are exempt. Provides that the term "marketplace facilitator" does not include any person licensed under the Auction License Act, other than any person who is an Internet auction listing service. Amends the Leveling the Playing Field for Illinois Retail Act. Provides that certified service providers who collect and remit taxes on behalf of retailers may claim the retailers' discount with respect to those taxes. Provides that the retailer is not entitled to the discount with respect to those taxes. Effective immediately.

Actions 

Date	Chamber	Action
2/19/2021	House	Filed with the Clerk by Rep. Keith R. Wheeler
2/19/2021	House	Chief Co-Sponsor Rep. Avery Bourne
2/19/2021	House	Chief Co-Sponsor Rep. Norine K. Hammond
2/19/2021	House	Chief Co-Sponsor Rep. Tony McCombie
2/19/2021	House	Chief Co-Sponsor Rep. Brad Halbrook
2/19/2021	House	Co-Sponsor Rep. Thomas M. Bennett
2/19/2021	House	Co-Sponsor Rep. Amy Elik
2/19/2021	House	Co-Sponsor Rep. Charles Meier
2/19/2021	House	Co-Sponsor Rep. Dave Severin
2/19/2021	House	Co-Sponsor Rep. Andrew S. Chesney
2/19/2021	House	Co-Sponsor Rep. C.D. Davidsmeyer
2/19/2021	House	First Reading
2/19/2021	House	Referred to Rules Committee
2/26/2021	House	Added Co-Sponsor Rep. Daniel Swanson
3/16/2021	House	Assigned to Revenue & Finance Committee
3/27/2021	House	Rule 19(a) / Re-referred to Rules Committee
1/10/2023	House	Session Sine Die

Back To Top