Robert W. Pritchard
Amends the Use Tax Act. Provides that retailers that have more than $100,000 in gross sales to Illinois purchasers in the previous year and do not collect the tax under the Act must do the following: (1) provide a notice to each Illinois purchaser that the tax under the Act is due on purchases that are not tax exempt and that the State requires the Illinois purchaser to file a return under the Act; (2) provide a notice to each Illinois purchaser who purchases more than $500 worth of goods in a year containing specific information about purchases that may result in Illinois use tax liability; and (3) file an annual report with the Department of Revenue showing the total amount paid for purchases by those Illinois purchasers during the preceding calendar year. Sets forth penalties for failure to submit those notices and reports. Provides that the term "Illinois purchaser" means a purchaser (i) with a billing address in this State or (ii) who makes a purchase for delivery to an address in this State. Effective immediately.
Session Sine Die
Rule 19(a) / Re-referred to Rules Committee
Second Reading - Short Debate
Held on Calendar Order of Second Reading - Short Debate
Recommends Do Pass Subcommittee/ Revenue & Finance Committee; 006-000-000
Reported Back To Revenue & Finance Committee;
Do Pass / Short Debate Revenue & Finance Committee; 011-000-000
Placed on Calendar 2nd Reading - Short Debate
Motion to Suspend Rule 21 - Prevailed
Motion Filed to Suspend Rule 21 Revenue & Finance Committee; Rep. Barbara Flynn Currie
Added Chief Co-Sponsor Rep. Mark Batinick
To Sales and Other Taxes Subcommittee
Assigned to Revenue & Finance Committee
Filed with the Clerk by Rep. Robert W. Pritchard
Referred to Rules Committee
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