HB 5448

  • Illinois House Bill
  • 100th Regular Session
  • Introduced in House
  • House
  • Senate
  • Governor

Use Tax-Retailer Disclosure


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. Requires retailers to include transactional notices at checkout. 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.

Bill Sponsors (1)


No votes to display


Jan 08, 2019


Session Sine Die

Apr 13, 2018


Rule 19(a) / Re-referred to Rules Committee

Apr 12, 2018


To Sales and Other Taxes Subcommittee

Mar 05, 2018


Assigned to Revenue & Finance Committee

Feb 16, 2018


Filed with the Clerk by Rep. Robert W. Pritchard


Referred to Rules Committee


First Reading

Bill Text

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