Date	Chamber	Action
3/10/2023	House	Rule 19(a) / Re-referred to Rules Committee

Statutes Amended In Order of Appearance

5 ILCS 100/5-45.35 new

35 ILCS 105/3-6.1 new

35 ILCS 120/2-8.1 new

35 ILCS 735/3-8.1 new

Synopsis As Introduced
Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that, if a retailer inadvertently collects from a purchaser the entire 6.25% rate of tax on a sales tax holiday item, and if the retailer does not refund the excess tax proceeds to the purchaser, then the retailer shall remit those proceeds to the Department of Revenue in accordance with rules adopted by the Department of Revenue. Amends the Uniform Penalty and Interest Act. Provides that no penalties or interest shall be imposed under the Act for failure to pay a tax under the Use Tax Act or the Retailers' Occupation Tax Act on tangible personal property that is sold on or after August 5, 2022 and through August 14, 2022 if the taxpayer paid tax on an item as a sales tax holiday item and the item was not a sales tax holiday item. Amends the Illinois Administrative Procedure Act to provide for emergency rulemaking. Effective immediately.

Actions 

Date	Chamber	Action
2/17/2023	House	Filed with the Clerk by Rep. Janet Yang Rohr
2/17/2023	House	First Reading
2/17/2023	House	Referred to Rules Committee
2/28/2023	House	Assigned to Revenue & Finance Committee
3/9/2023	House	To Revenue - Sales, Amusement and Other Taxes Subcommittee
3/10/2023	House	Rule 19(a) / Re-referred to Rules Committee

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