Bill Status of HB4054 103rd General Assembly
Short Description: USE/OCC TX-DELIVERY NETWORK
Rep. Kelly M. Burke
Statutes Amended In Order of Appearance
Synopsis As Introduced
Amends the Use Tax Act, the Service Use Tax Act, and the Retailers' Occupation Tax Act. Provides that a delivery network company that delivers tangible personal property on behalf of a marketplace seller or a marketplace serviceman is not considered a marketplace facilitator. Provides that a delivery network company is a business that facilitates, through the use of an Internet website or mobile application, the delivery of local products. Provides that a local product is any item, including food, other than freight, mail, or a package to which postage has been affixed. Effective immediately.