Bill Status of HB5072 96th General Assembly
Short Description: MUNI CD-HOME RULE ROTA-SALES
Rep. William B. Black
| 1/11/2011||House||Session Sine Die|
Statutes Amended In Order of Appearance
Synopsis As Introduced
Amends the Illinois Municipal Code. Provides that, for the purpose of imposing a home rule or non-home rule municipal retailers' occupation tax, if a purchase order is received at a retailer's branch location within a municipality, and delivery is made to the consumer within that municipality, then that municipality's tax applies regardless of whether or not the retailer has a primary place of business located in another municipality. Effective immediately.