Bill Amendment: IL SB3843 | 2025-2026 | 104th General Assembly

NOTE: For additional amemendments please see the Bill Drafting List

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Bill Title: USE/OCC TAX-DELIVERY SALES

Status: 2026-05-22 - Senate Committee Amendment No. 2 Rule 3-9(a) / Re-referred to Assignments [SB3843 Detail]

Download: Illinois-2025-SB3843-Senate_Amendment_002.html

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Sen. Patrick J. Joyce

Filed: 5/19/2026

 

 

 

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AMENDMENT TO SENATE BILL 3843
AMENDMENT NO. ______. Amend Senate Bill 3843 by replacing
everything after the enacting clause with the following:
"Section 5. The Use Tax Act is amended by changing Section
2d as follows:
(35 ILCS 105/2d)
Sec. 2d. Marketplace facilitators and marketplace sellers.
(a) As used in this Section:
"Affiliate" means a person that, with respect to another
person: (i) has a direct or indirect ownership interest of
more than 5 percent in the other person; or (ii) is related to
the other person because a third person, or a group of third
persons who are affiliated with each other as defined in this
subsection, holds a direct or indirect ownership interest of
more than 5% in the related person.
"Bicycle" has the meaning given to that term in the

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Illinois Vehicle Code.
"Delivery network company" means a person that maintains a
website, mobile application, or nondigital platform that is
used to facilitate delivery services that are performed or
otherwise conducted by a delivery network courier.
"Delivery network courier" means an individual who
provides delivery services through a delivery network company
by using a personal means of transportation, including, but
not limited to, a motor vehicle, bicycle, scooter, or other
similar mode of transportation, or by walking. "Delivery
network courier" does not include a common carrier or a motor
carrier.
"Delivery services" means the pickup and delivery of
tangible personal property by a delivery network courier from
a seller located in this State to a customer located in this
State, which may include the selection, collection, and
purchase of the tangible personal property in connection with
the delivery. "Delivery services" does not include a delivery
requiring more than 75 miles of travel from the seller to the
customer.
"Marketplace" means a physical or electronic place, forum,
platform, application, or other method by which a marketplace
seller sells or offers to sell items.
"Marketplace facilitator" means a person who, pursuant to
an agreement with an unrelated third-party marketplace seller,
directly or indirectly through one or more affiliates

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facilitates a retail sale by an unrelated third party
marketplace seller by:
(1) listing or advertising for sale by the marketplace
seller in a marketplace, tangible personal property that
is subject to tax under this Act; and
(2) either directly or indirectly, through agreements
or arrangements with third parties, collecting payment
from the customer and transmitting that payment to the
marketplace seller regardless of whether the marketplace
facilitator receives compensation or other consideration
in exchange for its services.
"Marketplace seller" means a person that sells or offers
to sell tangible personal property through a marketplace
operated by an unrelated third-party marketplace facilitator.
"Motor vehicle" has the meaning given to that term in the
Illinois Vehicle Code.
"Qualified delivery network sale" means a sale that meets
all of the following requirements:
(1) the sale is made as part of a delivery service
facilitated by a delivery network company;
(2) the sale is sourced to this State under this Act;
and
(3) the tax imposed by this Act on the sale is reported
and remitted by the delivery network company.
(b) Beginning on January 1, 2020 and through December 31,
2025, a marketplace facilitator who meets either of the

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following thresholds is considered the retailer for each sale
of tangible personal property made through its marketplace:
(1) the cumulative gross receipts from sales of
tangible personal property to purchasers in Illinois by
the marketplace facilitator and by marketplace sellers
selling through the marketplace are $100,000 or more; or
(2) the marketplace facilitator and marketplace
sellers selling through the marketplace cumulatively enter
into 200 or more separate transactions for the sale of
tangible personal property to purchasers in Illinois.
A marketplace facilitator shall determine on a quarterly
basis, ending on the last day of March, June, September, and
December, whether the marketplace facilitator meets the
threshold of either paragraph (1) or (2) of this subsection
(b) for the preceding 12-month period. If the marketplace
facilitator meets the threshold of either paragraph (1) or (2)
for a 12-month period, the marketplace facilitator is
considered a retailer maintaining a place of business in this
State and is required to collect and remit the tax imposed
under this Act and file returns for one year. At the end of
that one-year period, the marketplace facilitator shall
determine whether the marketplace facilitator met the
threshold of either paragraph (1) or (2) during the preceding
12-month period. If the marketplace facilitator met the
threshold in either paragraph (1) or (2) for the preceding
12-month period, the marketplace facilitator is considered a

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retailer maintaining a place of business in this State and is
required to collect and remit the tax imposed under this Act
and file returns for the subsequent year. If at the end of a
one-year period a marketplace facilitator that was required to
collect and remit the tax imposed under this Act determines
that the marketplace facilitator did not meet the threshold in
either paragraph (1) or (2) during the preceding 12-month
period, the marketplace facilitator shall subsequently
determine on a quarterly basis, ending on the last day of
March, June, September, and December, whether the marketplace
facilitator meets the threshold of either paragraph (1) or (2)
for the preceding 12-month period.
(b-5) Beginning on January 1, 2026, a marketplace
facilitator whose cumulative gross receipts from sales of
tangible personal property to purchasers in Illinois by the
marketplace facilitator and by marketplace sellers selling
through the marketplace are $100,000 or more is considered the
retailer for each sale of tangible personal property made
through its marketplace.
A marketplace facilitator shall determine on a quarterly
basis, ending on the last day of March, June, September, and
December, whether the marketplace facilitator meets the
threshold in this subsection (b-5) for the preceding 12-month
period. If the marketplace facilitator meets the threshold for
a 12-month period, the marketplace facilitator is considered a
retailer maintaining a place of business in this State and is

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required to collect and remit the tax imposed under this Act
and file returns for one year. At the end of the one-year
period, the marketplace facilitator shall determine whether
the marketplace facilitator met the threshold during the
preceding 12-month period. If the marketplace facilitator met
the threshold for the preceding 12-month period, the
marketplace facilitator is considered a retailer maintaining a
place of business in this State and is required to collect and
remit the tax imposed under this Act and file returns for the
subsequent year. If at the end of a one-year period a
marketplace facilitator that was required to collect and remit
the tax imposed under this Act determines that the marketplace
facilitator did not meet the threshold during the preceding
12-month period, the marketplace facilitator shall
subsequently determine on a quarterly basis, ending on the
last day of March, June, September, and December, whether the
marketplace facilitator meets the threshold for the preceding
12-month period.
(c) Beginning on January 1, 2020 a marketplace facilitator
considered to be the retailer pursuant to subsection (b) or
(b-5) of this Section is considered the retailer with respect
to each sale made through its marketplace and is liable for
collecting and remitting the tax under this Act on all such
sales. The marketplace facilitator who is considered to be the
retailer under subsection (b) or (b-5) for sales made through
its marketplace has all the rights and duties, and is required

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to comply with the same requirements and procedures, as all
other retailers maintaining a place of business in this State
who are registered or who are required to be registered to
collect and remit the tax imposed by this Act with respect to
such sales.
(d) A marketplace facilitator shall:
(1) certify to each marketplace seller that the
marketplace facilitator assumes the rights and duties of a
retailer under this Act with respect to sales made by the
marketplace seller through the marketplace; and
(2) collect taxes imposed by this Act as required by
Section 3-45 of this Act for sales made through the
marketplace.
(e) A marketplace seller shall retain books and records
for all sales made through a marketplace in accordance with
the requirements of Section 11.
(f) A marketplace seller shall furnish to the marketplace
facilitator information that is necessary for the marketplace
facilitator to correctly collect and remit taxes for a retail
sale. The information may include a certification that an item
being sold is taxable, not taxable, exempt from taxation, or
taxable at a specified rate. A marketplace seller shall be
held harmless for liability for the tax imposed under this Act
when a marketplace facilitator fails to correctly collect and
remit tax after having been provided with information by a
marketplace seller to correctly collect and remit taxes

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imposed under this Act.
(g) If the marketplace facilitator demonstrates to the
satisfaction of the Department that its failure to correctly
collect and remit tax on a retail sale resulted from the
marketplace facilitator's good faith reliance on incorrect or
insufficient information provided by a marketplace seller, it
shall be relieved of liability for the tax on that retail sale.
In this case, a marketplace seller is liable for any resulting
tax due.
(h) (Blank).
(i) This Section does not affect the tax liability of a
purchaser under this Act.
(j) (Blank).
(k) A marketplace facilitator required to collect taxes
imposed under this Section and this Act on retail sales made
through its marketplace shall be liable to the Department for
such taxes, except when the marketplace facilitator is
relieved of the duty to remit such taxes by virtue of having
paid to the Department taxes imposed by the Retailers'
Occupation Tax Act upon his or her gross receipts from the same
transactions.
(l) If, for any reason, the Department is prohibited from
enforcing the marketplace facilitator's duty under this Act to
collect and remit taxes pursuant to this Section, the duty to
collect and remit such taxes reverts to the marketplace seller
that is a retailer maintaining a place of business in this

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State pursuant to Section 2.
(m) Nothing in this Section affects the obligation of any
consumer to remit use tax for any taxable transaction for
which a certified service provider acting on behalf of a
remote retailer or a marketplace facilitator does not collect
and remit the appropriate tax.
(n) For purposes of this Act, with respect to a qualified
delivery network sale:
(1) The Department shall not assess tax under this Act
on both the seller and the delivery network company with
respect to the same qualified delivery network sale.
(2) The delivery network company may recover the tax
imposed under this Act that is paid to a seller on a
qualified delivery network sale if the delivery network
company collects and remits the tax from the purchaser and
the tax paid to the seller is separately stated on an
invoice or other corroborating documentation. A delivery
network company that is entitled to recover tax under this
paragraph may reduce its taxable receipts by the taxable
amount of the qualified delivery network sale that is
taxed by the seller. If the recovery is taken, a refund of
the tax originally paid may not be requested from the
seller.
(3) Nothing in this subsection (n) shall be construed
to relieve the customer of liability for tax imposed under
this Act on the transaction if the delivery network

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company fails to collect and remit the tax.
(Source: P.A. 104-6, eff. 6-16-25.)
Section 10. The Service Use Tax Act is amended by changing
Section 2d as follows:
(35 ILCS 110/2d)
Sec. 2d. Marketplace facilitators and marketplace
servicemen.
(a) Definitions. For purposes of this Section:
"Affiliate" means a person that, with respect to another
person: (i) has a direct or indirect ownership interest of
more than 5% in the other person; or (ii) is related to the
other person because a third person, or group of third persons
who are affiliated with each other as defined in this
subsection, holds a direct or indirect ownership interest of
more than 5% in the related person.
"Bicycle" has the meaning given to that term in the
Illinois Vehicle Code.
"Delivery network company" means a person that maintains a
website, mobile application, or nondigital platform that is
used to facilitate delivery services that are performed or
otherwise conducted by a delivery network courier.
"Delivery network courier" means an individual who
provides delivery services through a delivery network company
by using a personal means of transportation, including, but

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not limited to, a motor vehicle, bicycle, scooter, or other
similar mode of transportation, or by walking. "Delivery
network courier" does not include a common carrier or a motor
carrier.
"Delivery services" means the pickup and delivery of
tangible personal property by a delivery network courier from
a seller located in this State to a customer located in this
State, which may include the selection, collection, and
purchase of the tangible personal property in connection with
the delivery. "Delivery services" does not include a delivery
requiring more than 75 miles of travel from the seller to the
customer.
"Marketplace" means a physical or electronic place, forum,
platform, application, or other method by which a marketplace
serviceman makes or offers to make sales of service.
"Marketplace facilitator" means a person who, pursuant to
an agreement with an unrelated third-party marketplace
serviceman, directly or indirectly through one or more
affiliates facilitates sales of service by that unrelated
third-party marketplace serviceman through:
(1) listing or advertising for sale by the marketplace
serviceman in a marketplace, sales of service that are
subject to tax under this Act; and
(2) either directly or indirectly, through agreements
or arrangements with third parties, collecting payment
from the customer and transmitting that payment to the

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marketplace serviceman regardless of whether the
marketplace facilitator receives compensation or other
consideration in exchange for its services.
"Marketplace serviceman" means a person that makes or
offers to make a sale of service through a marketplace
operated by an unrelated third-party marketplace facilitator.
"Motor vehicle" has the meaning given to that term in the
Illinois Vehicle Code.
"Qualified delivery network sale" means a sale that meets
all of the following requirements:
(1) the sale is made as part of a delivery service
facilitated by a delivery network company;
(2) the sale is sourced to this State under this Act;
and
(3) the tax imposed by this Act on the sale is reported
and remitted by the delivery network company.
(b) Beginning January 1, 2020 and through December 31,
2025, a marketplace facilitator who meets either of the
following thresholds is considered the serviceman for each
sale of service made through its marketplace:
(1) the cumulative gross receipts from sales of
service to purchasers in Illinois by the marketplace
facilitator and by marketplace servicemen selling through
the marketplace are $100,000 or more; or
(2) the marketplace facilitator and marketplace
servicemen selling through the marketplace cumulatively

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enter into 200 or more separate transactions for the sale
of service to purchasers in Illinois.
A marketplace facilitator shall determine on a quarterly
basis, ending on the last day of March, June, September, and
December, whether the marketplace facilitator meets the
threshold of either paragraph (1) or (2) of this subsection
(b) for the preceding 12-month period. If the marketplace
facilitator meets the threshold of either paragraph (1) or (2)
for a 12-month period, it is considered a serviceman
maintaining a place of business in this State and is required
to collect and remit the tax imposed under this Act and file
returns for one year. At the end of that one-year period, the
marketplace facilitator shall determine whether the
marketplace facilitator met the threshold of either paragraph
(1) or (2) during the preceding 12-month period. If the
marketplace facilitator met the threshold in either paragraph
(1) or (2) for the preceding 12-month period, it is considered
a serviceman maintaining a place of business in this State and
is required to collect and remit the tax imposed under this Act
and file returns for the subsequent year. If, at the end of a
one-year period, a marketplace facilitator that was required
to collect and remit the tax imposed under this Act determines
that it did not meet the threshold in either paragraph (1) or
(2) during the preceding 12-month period, the marketplace
facilitator shall subsequently determine on a quarterly basis,
ending on the last day of March, June, September, and

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December, whether it meets the threshold of either paragraph
(1) or (2) for the preceding 12-month period.
(b-5) Beginning on January 1, 2026, a marketplace
facilitator whose cumulative gross receipts from sales of
service to purchasers in Illinois by the marketplace
facilitator and by marketplace servicemen selling through the
marketplace are $100,000 or more is engaged in the business of
making sales of service in Illinois for purposes of this Act
for each sale of service made through the marketplace.
A marketplace facilitator shall determine on a quarterly
basis, ending on the last day of March, June, September, and
December, whether the marketplace facilitator meets the
threshold in this subsection (b-5) for the preceding 12-month
period. If the marketplace facilitator meets the threshold for
a 12-month period, the marketplace facilitator is considered a
serviceman maintaining a place of business in this State and
is required to collect and remit the tax imposed under this Act
and file returns for one year. At the end of the one-year
period, the marketplace facilitator shall determine whether
the marketplace facilitator met the threshold during the
preceding 12-month period. If the marketplace facilitator met
the threshold for the preceding 12-month period, the
marketplace facilitator is considered a serviceman maintaining
a place of business in this State and is required to collect
and remit the tax imposed under this Act and file returns for
the subsequent year. If at the end of a one-year period a

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marketplace facilitator that was required to collect and remit
the tax imposed under this Act determines that the marketplace
facilitator did not meet the threshold during the preceding
12-month period, the marketplace facilitator shall
subsequently determine on a quarterly basis, ending on the
last day of March, June, September, and December, whether it
meets the threshold for the preceding 12-month period.
(c) A marketplace facilitator considered to be the
serviceman pursuant to subsection (b) or, beginning January 1,
2026, subsection (b-5) of this Section is considered the
serviceman for each sale of service made through its
marketplace and is liable for collecting and remitting the tax
under this Act on all such sales. The marketplace facilitator
has all the rights and duties, and is required to comply with
the same requirements and procedures, as all other servicemen
maintaining a place of business in this State who are
registered or who are required to be registered to collect and
remit the tax imposed by this Act with respect to such sales.
(d) A marketplace facilitator shall:
(1) certify to each marketplace serviceman that the
marketplace facilitator assumes the rights and duties of a
serviceman under this Act with respect to sales of service
made by the marketplace serviceman through the
marketplace; and
(2) collect taxes imposed by this Act as required by
Section 3-40 of this Act for sales of service made through

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the marketplace.
(e) A marketplace serviceman shall retain books and
records for all sales of service made through a marketplace in
accordance with the requirements of Section 11.
(f) A marketplace serviceman shall furnish to the
marketplace facilitator information that is necessary for the
marketplace facilitator to correctly collect and remit taxes
for a sale of service. Such information includes the cost
price of any item transferred incident to a sale of service
under this Act when the cost price of an item exceeds 50% of
the entire billing to the service customer of a sale of service
made through the marketplace. The information may include a
certification that an item transferred incident to a sale of
service under this Act is taxable, not taxable, exempt from
taxation, or taxable at a specified rate. A marketplace
serviceman shall be held harmless for liability for the tax
imposed under this Act when a marketplace facilitator fails to
correctly collect and remit tax after having been provided
with information by a marketplace serviceman to correctly
collect and remit taxes imposed under this Act.
(g) If the marketplace facilitator demonstrates to the
satisfaction of the Department that its failure to correctly
collect and remit tax on a sale of service resulted from the
marketplace facilitator's good faith reliance on incorrect or
insufficient information provided by a marketplace serviceman,
it shall be relieved of liability for the tax on that sale of

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service. In this case, a marketplace serviceman is liable for
any resulting tax due.
(h) (Blank).
(i) This Section does not affect the tax liability of a
purchaser under this Act.
(j) (Blank).
(k) A marketplace facilitator required to collect taxes
imposed under this Section and this Act on sales of service
made through its marketplace shall be liable to the Department
for such taxes, except when the marketplace facilitator is
relieved of the duty to remit such taxes by virtue of having
paid to the Department taxes imposed by the Service Occupation
Tax Act from the same transactions.
(l) If, for any reason, the Department is prohibited from
enforcing the marketplace facilitator's duty under this Act to
collect and remit taxes pursuant to this Section, the duty to
collect and remit such taxes reverts to the marketplace
serviceman that is a serviceman maintaining a place of
business in this State pursuant to Section 2.
(m) Nothing in this Section affects the obligation of any
consumer to remit service use tax for any taxable transaction
for which a certified service provider acting on behalf of a
serviceman maintaining a place of business in this State or a
marketplace facilitator does not collect and remit the
appropriate tax.
(n) For the purposes of this Act, with respect to a

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qualified delivery network sale:
(1) The Department shall not assess tax under this Act
on both the seller and the delivery network company with
respect to the same qualified delivery network sale.
(2) The delivery network company may recover the tax
imposed under this Act that is paid to a seller on a
qualified delivery network sale if the delivery network
company collects and remits the tax from the purchaser and
the tax paid to the seller is separately stated on an
invoice or other corroborating documentation. A delivery
network company that is entitled to recover tax under this
paragraph may reduce its taxable receipts by the taxable
amount of the qualified delivery network sale that is
taxed by the seller. If the recovery is taken, a refund of
the tax originally paid may not be requested from the
seller.
(3) Nothing in this subsection (n) shall be construed
to relieve the customer of liability for tax imposed under
this Act on the transaction if the delivery network
company fails to collect and remit the tax.
(Source: P.A. 104-6, eff. 6-16-25.)
Section 15. The Service Occupation Tax Act is amended by
changing Section 3 as follows:
(35 ILCS 115/3) (from Ch. 120, par. 439.103)

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Sec. 3. Tax imposed.
(a) A tax is imposed upon all persons engaged in the
business of making sales of service (referred to as
"servicemen") on all tangible personal property transferred,
including, on and after January 1, 2025, transferred by lease,
as an incident of a sale of service, including computer
software, and including photographs, negatives, and positives
that are the product of photoprocessing, but not including
products of photoprocessing produced for use in motion
pictures for public commercial exhibition. Beginning January
1, 2001, prepaid telephone calling arrangements shall be
considered tangible personal property subject to the tax
imposed under this Act regardless of the form in which those
arrangements may be embodied, transmitted, or fixed by any
method now known or hereafter developed. Sales of (1)
electricity delivered to customers by wire; (2) natural or
artificial gas that is delivered to customers through pipes,
pipelines, or mains; and (3) water that is delivered to
customers through pipes, pipelines, or mains are not subject
to tax under this Act. The provisions of this amendatory Act of
the 98th General Assembly are declaratory of existing law as
to the meaning and scope of this Act.
(b) Beginning on January 1, 2026, a serviceman maintaining
a place of business in this State that makes sales of service
to Illinois customers from a location or locations outside of
Illinois is engaged in the business of making sales of service

10400SB3843sam002 - 20 - LRB104 18877 HLH 37882 a
in Illinois for the purposes of this Act. A qualifying
serviceman under this subsection (b) is liable for all
applicable State and locally imposed service occupation taxes
administered by the Department on all tangible personal
property transferred as an incident of a sale of service made
by the serviceman to Illinois customers from locations outside
of Illinois.
(c) A serviceman maintaining a place of business in this
State that is required to collect taxes imposed under the
Service Use Tax Act on sales of service made to Illinois
purchasers shall be liable to the Department for such taxes,
except when the serviceman maintaining a place of business in
this State is relieved of the duty to remit such taxes by
virtue of having paid to the Department taxes imposed by this
Act in accordance with this Section upon such sales.
(d) Beginning January 1, 2026, a marketplace facilitator
whose cumulative gross receipts from sales of service to
purchasers in Illinois by the marketplace facilitator and by
marketplace servicemen selling through the marketplace are
$100,000 or more is engaged in the business of making sales of
service in Illinois for purposes of this Act for each sale of
service made through its marketplace.
A marketplace facilitator who meets the threshold of this
subsection (d) is required to remit the applicable State
service occupation taxes under this Act and local service
occupation taxes administered by the Department on all taxable

10400SB3843sam002 - 21 - LRB104 18877 HLH 37882 a
transfers of tangible personal property made incident to sales
of service by the marketplace facilitator or facilitated for
marketplace servicemen to customers in this State. A
marketplace facilitator transferring or facilitating the
transfer of tangible personal property incident to a sale of
service to customers in this State is subject to all
applicable procedures and requirements of this Act.
The marketplace facilitator shall determine on a quarterly
basis, ending on the last day of March, June, September, and
December, whether the marketplace facilitator meets the
threshold of this subsection (d) for the preceding 12-month
period. If the marketplace facilitator meets the threshold for
a 12-month period, the marketplace facilitator is considered a
serviceman maintaining a place of business in this State and
is required to remit the tax imposed under this Act and all
service occupation tax imposed by local taxing jurisdictions
in Illinois, provided such local taxes are administered by the
Department, and to file all applicable returns for one year.
At the end of the one-year period, the marketplace facilitator
shall determine whether the marketplace facilitator met the
threshold for the preceding 12-month period. If the
marketplace facilitator met the threshold for the preceding
12-month period, the marketplace facilitator is considered a
serviceman maintaining a place of business in this State and
is required to remit all applicable State and local service
occupation taxes and file returns for the subsequent year. If

10400SB3843sam002 - 22 - LRB104 18877 HLH 37882 a
at the end of a one-year period a marketplace facilitator that
was required to remit the tax imposed under this Act
determines that the marketplace facilitator did not meet the
threshold during the preceding 12-month period, the
marketplace facilitator shall subsequently determine on a
quarterly basis, ending on the last day of March, June,
September, and December, whether he or she meets the threshold
for the preceding 12-month period.
(e) A marketplace facilitator shall be entitled to any
credits, deductions, or adjustments to the sales price
otherwise provided to the marketplace serviceman, in addition
to any such adjustments provided directly to the marketplace
facilitator. This Section pertains to, but is not limited to,
adjustments such as discounts, coupons, and rebates. In
addition, a marketplace facilitator shall be entitled to the
vendors' discount provided in Section 9 of the Service
Occupation Tax Act on all marketplace sales of service, and
the marketplace serviceman shall not include sales of service
made through a marketplace facilitator when computing any
vendors' discount on remaining sales of service. Marketplace
facilitators shall report and remit the applicable State and
local service occupation taxes on sales of service facilitated
for marketplace servicemen separately from any service
occupation or service use tax collected on taxable sales of
service made directly by the marketplace facilitator or its
affiliates.

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The marketplace facilitator is liable for the remittance
of all applicable State service occupation taxes under this
Act and local service occupation taxes administered by the
Department on sales of service through the marketplace and is
subject to audit on all such sales of service. The Department
shall not audit marketplace servicemen for their marketplace
sales of service where a marketplace facilitator remitted the
applicable State and local service occupation taxes unless the
marketplace facilitator seeks relief as a result of incorrect
information provided to the marketplace facilitator by a
marketplace serviceman as set forth in this Section. The
marketplace facilitator shall not be held liable for tax on
any sales of service made by a marketplace serviceman that
take place outside of the marketplace and which are not a part
of any agreement between a marketplace facilitator and a
marketplace serviceman. In addition, marketplace facilitators
shall not be held liable to State and local governments of
Illinois for having charged and remitted an incorrect amount
of State and local service occupation tax if, at the time of
the sale of service, the tax is computed based on erroneous
data provided by the State in database files on tax rates,
boundaries, or taxing jurisdictions or incorrect information
provided to the marketplace facilitator by the marketplace
serviceman, including the marketplace serviceman's cost ratio
and registration status.
(f) A marketplace facilitator shall:

10400SB3843sam002 - 24 - LRB104 18877 HLH 37882 a
(1) certify to each marketplace serviceman that the
marketplace facilitator assumes the rights and duties of a
serviceman under this Act with respect to sales of service
made by the marketplace serviceman through the
marketplace; and
(2) remit taxes imposed by this Act as required by
this Act for sales of service made through the
marketplace.
(g) A marketplace serviceman shall retain books and
records for all sales of service made through a marketplace in
accordance with the requirements of Section 11 of this Act.
(h) A marketplace serviceman shall furnish to the
marketplace facilitator information that is necessary for the
marketplace facilitator to correctly remit taxes for a sale of
service. Such information includes the cost price of any item
transferred incident to a sale of service under this Act when
the cost price of an item exceeds 50% of the total invoice
price of a sale of service made through the marketplace. The
information may include a certification that an item
transferred incident to a sale of service under this Act is
taxable, not taxable, exempt from taxation, or taxable at a
specified rate. A marketplace serviceman shall be held
harmless for liability for the tax imposed under this Act when
a marketplace facilitator fails to correctly collect and remit
tax after having been provided with information by a
marketplace serviceman to correctly collect and remit taxes

10400SB3843sam002 - 25 - LRB104 18877 HLH 37882 a
imposed under this Act.
(i) If the marketplace facilitator demonstrates to the
satisfaction of the Department that its failure to correctly
collect and remit tax on a sale of service resulted from the
marketplace facilitator's good faith reliance on incorrect or
insufficient information provided by a marketplace serviceman,
it shall be relieved of liability for the tax on that sale of
service and the marketplace serviceman shall be liable for any
resulting tax due.
(j) A marketplace facilitator is subject to audit on all
marketplace sales of service for which it is considered to be
the serviceman, but shall not be liable for tax or subject to
audit on sales of service made by marketplace servicemen
outside of the marketplace.
(k) A marketplace facilitator required to collect taxes
imposed under the Service Use Tax Act on marketplace sales of
service made to Illinois purchasers shall be liable to the
Department for such taxes, except when the marketplace
facilitator is relieved of the duty to remit such taxes by
virtue of having paid to the Department taxes imposed by this
Act in accordance with this Section from such sales of
service.
(l) Nothing in this Section shall allow the Department to
collect service occupation taxes from both the marketplace
facilitator and marketplace serviceman on the same
transaction.

10400SB3843sam002 - 26 - LRB104 18877 HLH 37882 a
(m) If, for any reason, the Department is prohibited from
enforcing the marketplace facilitator's duty under this Act to
remit taxes pursuant to this Section, the duty to remit such
taxes remains with the marketplace serviceman.
(n) For the purposes of this Act, with respect to a
qualified delivery network sale:
(1) The Department shall not assess tax under this Act
on both the seller and the delivery network company with
respect to the same qualified delivery network sale.
(2) The delivery network company may recover the tax
imposed under this Act that is paid to a seller on a
qualified delivery network sale if the delivery network
company collects and remits the tax from the purchaser and
the tax paid to the seller is separately stated on an
invoice or other corroborating documentation. A delivery
network company that is entitled to recover tax under this
paragraph may reduce its taxable receipts by the taxable
amount of the qualified delivery network sale that is
taxed by the seller. If the recovery is taken, a refund of
the tax originally paid may not be requested from the
seller.
(3) Nothing in this subsection (n) shall be construed
to relieve the customer of liability for tax imposed under
this Act on the transaction if the delivery network
company fails to collect and remit the tax.
As used in this subsection (n):

10400SB3843sam002 - 27 - LRB104 18877 HLH 37882 a
"Bicycle" has the meaning given to that term in the
Illinois Vehicle Code.
"Delivery network company" means a person that maintains a
website, mobile application, or nondigital platform that is
used to facilitate delivery services that are performed or
otherwise conducted by a delivery network courier.
"Delivery network courier" means an individual who
provides delivery services through a delivery network company
by using a personal means of transportation, including, but
not limited to, a motor vehicle, bicycle, scooter, or other
similar mode of transportation, or by walking. "Delivery
network courier" does not include a common carrier or a motor
carrier.
"Delivery services" means the pickup and delivery of
tangible personal property by a delivery network courier from
a seller located in this State to a customer located in this
State, which may include the selection, collection, and
purchase of the tangible personal property in connection with
the delivery. "Delivery services" does not include a delivery
requiring more than 75 miles of travel from the seller to the
customer.
"Motor vehicle" has the meaning given to that term in the
Illinois Vehicle Code.
"Qualified delivery network sale" means a sale that meets
all of the following requirements:
(1) the sale is made as part of a delivery service

10400SB3843sam002 - 28 - LRB104 18877 HLH 37882 a
facilitated by a delivery network company;
(2) the sale is sourced to this State under this Act;
and
(3) the tax imposed by this Act on the sale is reported
and remitted by the delivery network company.
(o) The imposition of the tax under this Act on tangible
personal property transferred by lease by persons engaged in
the business of making sales of service applies to leases in
effect, entered into, or renewed on or after January 1, 2025.
In the case of leases, except as otherwise provided in this
Act, the serviceman who is a lessor must remit for each tax
return period only the tax applicable to that part of the
selling price actually received during such tax return period.
(Source: P.A. 103-592, eff. 1-1-25; 104-6, eff. 6-16-25.)
Section 20. The Retailers' Occupation Tax Act is amended
by changing Section 2 as follows:
(35 ILCS 120/2)
Sec. 2. Tax imposed.
(a) A tax is imposed upon persons engaged in the business
of selling at retail, which, on and after January 1, 2025,
includes leasing, tangible personal property, including
computer software, and including photographs, negatives, and
positives that are the product of photoprocessing, but not
including products of photoprocessing produced for use in

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motion pictures for public commercial exhibition. Beginning
January 1, 2001, prepaid telephone calling arrangements shall
be considered tangible personal property subject to the tax
imposed under this Act regardless of the form in which those
arrangements may be embodied, transmitted, or fixed by any
method now known or hereafter developed.
The imposition of the tax under this Act on persons
engaged in the business of leasing tangible personal property
applies to leases in effect, entered into, or renewed on or
after January 1, 2025. In the case of leases, except as
otherwise provided in this Act, the lessor must remit, for
each tax return period, only the tax applicable to that part of
the selling price actually received during such tax return
period.
The inclusion of leases in the tax imposed under this Act
by Public Act 103-592 does not, however, extend to motor
vehicles, watercraft, aircraft, and semitrailers, as defined
in Section 1-187 of the Illinois Vehicle Code, that are
required to be registered with an agency of this State. The
taxation of these items shall continue in effect as prior to
the effective date of the changes made to this Section by
Public Act 103-592 (i.e., dealers owe retailers' occupation
tax, lessors owe use tax, and lessees are not subject to
retailers' occupation or use tax).
Sales of (1) electricity delivered to customers by wire;
(2) natural or artificial gas that is delivered to customers

10400SB3843sam002 - 30 - LRB104 18877 HLH 37882 a
through pipes, pipelines, or mains; and (3) water that is
delivered to customers through pipes, pipelines, or mains are
not subject to tax under this Act. The provisions of Public Act
98-583 are declaratory of existing law as to the meaning and
scope of this Act.
(b) Beginning on January 1, 2021 and through December 31,
2025, a remote retailer is engaged in the occupation of
selling at retail in Illinois for purposes of this Act, if:
(1) the cumulative gross receipts from sales of
tangible personal property to purchasers in Illinois are
$100,000 or more; or
(2) the retailer enters into 200 or more separate
transactions for the sale of tangible personal property to
purchasers in Illinois.
Remote retailers that meet or exceed the threshold in
either paragraph (1) or (2) above shall be liable for all
applicable State retailers' and locally imposed retailers'
occupation taxes administered by the Department on all retail
sales to Illinois purchasers.
The remote retailer shall determine on a quarterly basis,
ending on the last day of March, June, September, and
December, whether it meets the threshold of either paragraph
(1) or (2) of this subsection for the preceding 12-month
period. If the retailer meets the threshold of either
paragraph (1) or (2) for a 12-month period, he or she is
considered a retailer maintaining a place of business in this

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State and is required to collect and remit the tax imposed
under this Act and all retailers' occupation tax imposed by
local taxing jurisdictions in Illinois, provided such local
taxes are administered by the Department, and to file all
applicable returns for one year. At the end of that one-year
period, the retailer shall determine whether the retailer met
the threshold of either paragraph (1) or (2) for the preceding
12-month period. If the retailer met the threshold in either
paragraph (1) or (2) for the preceding 12-month period, it is
considered a retailer maintaining a place of business in this
State and is required to collect and remit all applicable
State and local retailers' occupation taxes and file returns
for the subsequent year. If, at the end of a one-year period, a
retailer that was required to collect and remit the tax
imposed under this Act determines that it did not meet the
threshold in either paragraph (1) or (2) during the preceding
12-month period, then the retailer shall subsequently
determine on a quarterly basis, ending on the last day of
March, June, September, and December, whether the retailer met
the threshold of either paragraph (1) or (2) for the preceding
12-month period.
(b-1) Beginning on January 1, 2026, a remote retailer is
engaged in the occupation of selling at retail in Illinois for
purposes of this Act if the remote retailer's cumulative gross
receipts from sales of tangible personal property to
purchasers in Illinois are $100,000 or more.

10400SB3843sam002 - 32 - LRB104 18877 HLH 37882 a
Remote retailers that meet or exceed the threshold in this
subsection (b-1) shall be liable for all applicable State and
locally imposed retailers' occupation taxes administered by
the Department on all retail sales to Illinois purchasers.
The remote retailer shall determine on a quarterly basis,
ending on the last day of March, June, September, and
December, whether the remote retailer meets the threshold of
this subsection (b-1) for the preceding 12-month period. If
the remote retailer meets the threshold for a 12-month period,
the remote retailer is considered to be engaged in the
occupation of selling at retail in Illinois and is required to
remit the tax imposed under this Act and all retailers'
occupation tax imposed by local taxing jurisdictions in
Illinois, provided such local taxes are administered by the
Department, and to file all applicable returns for one year.
At the end of the one-year period, the remote retailer shall
determine whether the remote retailer met the threshold for
the preceding 12-month period. If the retailer met the
threshold for the preceding 12-month period, the remote
retailer is considered to be engaged in the occupation of
selling at retail in Illinois and is required to remit all
applicable State and local retailers' occupation taxes and
file returns for the subsequent year. If, at the end of a
one-year period, a remote retailer that was required to remit
the tax imposed under this Act determines that the remote
retailer did not meet the threshold during the preceding

10400SB3843sam002 - 33 - LRB104 18877 HLH 37882 a
12-month period, then the remote retailer shall subsequently
determine on a quarterly basis, ending on the last day of
March, June, September, and December, whether the remote
retailer met the threshold for the preceding 12-month period.
(b-2) Beginning on January 1, 2025, a retailer maintaining
a place of business in this State that makes retail sales of
tangible personal property to Illinois customers from a
location or locations outside of Illinois is engaged in the
occupation of selling at retail in Illinois for the purposes
of this Act. Those retailers are liable for all applicable
State and locally imposed retailers' occupation taxes
administered by the Department on retail sales made by those
retailers to Illinois customers from locations outside of
Illinois.
(b-5) For the purposes of this Section, neither the gross
receipts from nor, until January 1, 2026, the number of
separate transactions for sales of tangible personal property
to purchasers in Illinois that a remote retailer makes through
a marketplace facilitator shall be included for the purposes
of determining whether he or she has met the thresholds of
subsection (b) or (b-1) of this Section so long as the remote
retailer has received certification from the marketplace
facilitator that the marketplace facilitator is legally
responsible for payment of tax on such sales.
(b-10) A remote retailer that is required to collect taxes
imposed under the Use Tax Act on retail sales made to Illinois

10400SB3843sam002 - 34 - LRB104 18877 HLH 37882 a
purchasers or a retailer maintaining a place of business in
this State that is required to collect taxes imposed under the
Use Tax Act on retail sales made to Illinois purchasers shall
be liable to the Department for such taxes, except when the
remote retailer or retailer maintaining a place of business in
this State is relieved of the duty to remit such taxes by
virtue of having paid to the Department taxes imposed by this
Act in accordance with this Section upon his or her gross
receipts from such sales.
(c) Marketplace facilitators engaged in the business of
selling at retail tangible personal property in Illinois.
Beginning January 1, 2021 and through December 31, 2025, a
marketplace facilitator is engaged in the occupation of
selling at retail tangible personal property in Illinois for
purposes of this Act if, during the previous 12-month period:
(1) the cumulative gross receipts from sales of
tangible personal property on its own behalf or on behalf
of marketplace sellers to purchasers in Illinois equals
$100,000 or more; or
(2) the marketplace facilitator enters into 200 or
more separate transactions on its own behalf or on behalf
of marketplace sellers for the sale of tangible personal
property to purchasers in Illinois, regardless of whether
the marketplace facilitator or marketplace sellers for
whom such sales are facilitated are registered as
retailers in this State.

10400SB3843sam002 - 35 - LRB104 18877 HLH 37882 a
A marketplace facilitator who meets either paragraph (1)
or (2) of this subsection is required to remit the applicable
State retailers' occupation taxes under this Act and local
retailers' occupation taxes administered by the Department on
all taxable sales of tangible personal property made by the
marketplace facilitator or facilitated for marketplace sellers
to customers in this State. A marketplace facilitator selling
or facilitating the sale of tangible personal property to
customers in this State is subject to all applicable
procedures and requirements of this Act.
The marketplace facilitator shall determine on a quarterly
basis, ending on the last day of March, June, September, and
December, whether it meets the threshold of either paragraph
(1) or (2) of this subsection for the preceding 12-month
period. If the marketplace facilitator meets the threshold of
either paragraph (1) or (2) for a 12-month period, the
marketplace facilitator is considered a retailer maintaining a
place of business in this State and is required to remit the
tax imposed under this Act and all retailers' occupation tax
imposed by local taxing jurisdictions in Illinois, provided
such local taxes are administered by the Department, and to
file all applicable returns for one year. At the end of that
one-year period, the marketplace facilitator shall determine
whether it met the threshold of either paragraph (1) or (2) for
the preceding 12-month period. If the marketplace facilitator
met the threshold in either paragraph (1) or (2) for the

10400SB3843sam002 - 36 - LRB104 18877 HLH 37882 a
preceding 12-month period, it is considered a retailer
maintaining a place of business in this State and is required
to collect and remit all applicable State and local retailers'
occupation taxes and file returns for the subsequent year. If
at the end of a one-year period a marketplace facilitator that
was required to collect and remit the tax imposed under this
Act determines that it did not meet the threshold in either
paragraph (1) or (2) during the preceding 12-month period, the
marketplace facilitator shall subsequently determine on a
quarterly basis, ending on the last day of March, June,
September, and December, whether it met the threshold of
either paragraph (1) or (2) for the preceding 12-month period.
(c-5) Beginning January 1, 2026, a marketplace facilitator
is engaged in the occupation of selling at retail tangible
personal property in Illinois for purposes of this Act if,
during the previous 12-month period the cumulative gross
receipts from sales of tangible personal property on its own
behalf or on behalf of marketplace sellers to purchasers in
Illinois equals $100,000 or more.
A marketplace facilitator who meets the threshold of this
subsection is required to remit the applicable State
retailers' occupation taxes under this Act and local
retailers' occupation taxes administered by the Department on
all taxable sales of tangible personal property made by the
marketplace facilitator or facilitated for marketplace sellers
to customers in this State. A marketplace facilitator selling

10400SB3843sam002 - 37 - LRB104 18877 HLH 37882 a
or facilitating the sale of tangible personal property to
customers in this State is subject to all applicable
procedures and requirements of this Act.
The marketplace facilitator shall determine on a quarterly
basis, ending on the last day of March, June, September, and
December, whether the marketplace facilitator meets the
threshold of this subsection (c-5) for the preceding 12-month
period. If the marketplace facilitator meets the threshold for
a 12-month period, the marketplace facilitator is considered
to be engaged in the occupation of selling at retail in
Illinois and is required to remit the tax imposed under this
Act and all retailers' occupation tax imposed by local taxing
jurisdictions in Illinois, provided such local taxes are
administered by the Department, and to file all applicable
returns for one year. At the end of the one-year period, the
marketplace facilitator shall determine whether the
marketplace facilitator met the threshold for the preceding
12-month period. If the marketplace facilitator met the
threshold for the preceding 12-month period, the marketplace
facilitator is considered to be engaged in the occupation of
selling at retail in Illinois and is required to collect and
remit all applicable State and local retailers' occupation
taxes and file returns for the subsequent year. If at the end
of a one-year period a marketplace facilitator that was
required to collect and remit the tax imposed under this Act
determines that the marketplace facilitator did not meet the

10400SB3843sam002 - 38 - LRB104 18877 HLH 37882 a
threshold during the preceding 12-month period, the
marketplace facilitator shall subsequently determine on a
quarterly basis, ending on the last day of March, June,
September, and December, whether it met the threshold for the
preceding 12-month period.
(c-10) A marketplace facilitator shall be entitled to any
credits, deductions, or adjustments to the sales price
otherwise provided to the marketplace seller, in addition to
any such adjustments provided directly to the marketplace
facilitator. This Section pertains to, but is not limited to,
adjustments such as discounts, coupons, and rebates. In
addition, a marketplace facilitator shall be entitled to the
retailers' discount provided in Section 3 of the Retailers'
Occupation Tax Act on all marketplace sales, and the
marketplace seller shall not include sales made through a
marketplace facilitator when computing any retailers' discount
on remaining sales. Marketplace facilitators shall report and
remit the applicable State and local retailers' occupation
taxes on sales facilitated for marketplace sellers separately
from any sales or use tax collected on taxable retail sales
made directly by the marketplace facilitator or its
affiliates.
The marketplace facilitator is liable for the remittance
of all applicable State retailers' occupation taxes under this
Act and local retailers' occupation taxes administered by the
Department on sales through the marketplace and is subject to

10400SB3843sam002 - 39 - LRB104 18877 HLH 37882 a
audit on all such sales. The Department shall not audit
marketplace sellers for their marketplace sales where a
marketplace facilitator remitted the applicable State and
local retailers' occupation taxes unless the marketplace
facilitator seeks relief as a result of incorrect information
provided to the marketplace facilitator by a marketplace
seller as set forth in this Section. The marketplace
facilitator shall not be held liable for tax on any sales made
by a marketplace seller that take place outside of the
marketplace and which are not a part of any agreement between a
marketplace facilitator and a marketplace seller. In addition,
marketplace facilitators shall not be held liable to State and
local governments of Illinois for having charged and remitted
an incorrect amount of State and local retailers' occupation
tax if, at the time of the sale, the tax is computed based on
erroneous data provided by the State in database files on tax
rates, boundaries, or taxing jurisdictions or incorrect
information provided to the marketplace facilitator by the
marketplace seller.
(d) A marketplace facilitator shall:
(1) certify to each marketplace seller that the
marketplace facilitator assumes the rights and duties of a
retailer under this Act with respect to sales made by the
marketplace seller through the marketplace; and
(2) remit taxes imposed by this Act as required by
this Act for sales made through the marketplace.

10400SB3843sam002 - 40 - LRB104 18877 HLH 37882 a
(e) A marketplace seller shall retain books and records
for all sales made through a marketplace in accordance with
the requirements of this Act.
(f) A marketplace facilitator is subject to audit on all
marketplace sales for which it is considered to be the
retailer, but shall not be liable for tax or subject to audit
on sales made by marketplace sellers outside of the
marketplace.
(g) A marketplace facilitator required to collect taxes
imposed under the Use Tax Act on marketplace sales made to
Illinois purchasers shall be liable to the Department for such
taxes, except when the marketplace facilitator is relieved of
the duty to remit such taxes by virtue of having paid to the
Department taxes imposed by this Act in accordance with this
Section upon his or her gross receipts from such sales.
(h) Nothing in this Section shall allow the Department to
collect retailers' occupation taxes from both the marketplace
facilitator and marketplace seller on the same transaction.
(i) If, for any reason, the Department is prohibited from
enforcing the marketplace facilitator's duty under this Act to
remit taxes pursuant to this Section, the duty to remit such
taxes remains with the marketplace seller.
(j) (Blank).
(k) (Blank).
(l) A marketplace seller shall furnish to the marketplace
facilitator information that is necessary for the marketplace

10400SB3843sam002 - 41 - LRB104 18877 HLH 37882 a
facilitator to correctly remit taxes for a retail sale. The
information may include a certification that an item being
sold is taxable, not taxable, exempt from taxation, or taxable
at a specified rate. A marketplace seller shall be held
harmless for liability for the tax imposed under this Act when
a marketplace facilitator fails to correctly remit tax after
having been provided with information by a marketplace seller
to correctly remit taxes imposed under this Act.
(m) If the marketplace facilitator demonstrates to the
satisfaction of the Department that its failure to correctly
remit tax on a retail sale resulted from the marketplace
facilitator's good faith reliance on incorrect or insufficient
information provided by a marketplace seller, it shall be
relieved of liability for the tax on that retail sale and the
marketplace seller shall be liable for any resulting tax due.
(n) For the purposes of this Act, with respect to a
qualified delivery network sale:
(1) The Department shall not assess tax under this Act
on both the seller and the delivery network company with
respect to the same qualified delivery network sale.
(2) The delivery network company may recover the tax
imposed under this Act that is paid to a seller on a
qualified delivery network sale if the delivery network
company collects and remits the tax from the purchaser and
the tax paid to the seller is separately stated on an
invoice or other corroborating documentation. A delivery

10400SB3843sam002 - 42 - LRB104 18877 HLH 37882 a
network company that is entitled to recover tax under this
paragraph may reduce its taxable receipts by the taxable
amount of the qualified delivery network sale that is
taxed by the seller. If the recovery is taken, a refund of
the tax originally paid may not be requested from the
seller.
(3) Nothing in this subsection (n) shall be construed
to relieve the customer of liability for tax imposed under
this Act on the transaction if the delivery network
company fails to collect and remit the tax.
As used in this subsection:
"Bicycle" has the meaning given to that term in the
Illinois Vehicle Code.
"Delivery network company" means a person that maintains a
website, mobile application, or nondigital platform that is
used to facilitate delivery services that are performed or
otherwise conducted by a delivery network courier.
"Delivery network courier" means an individual who
provides delivery services through a delivery network company
by using a personal means of transportation, including, but
not limited to, a motor vehicle, bicycle, scooter, or other
similar mode of transportation, or by walking. "Delivery
network courier" does not include a common carrier or a motor
carrier.
"Delivery services" means the pickup and delivery of
tangible personal property by a delivery network courier from

10400SB3843sam002 - 43 - LRB104 18877 HLH 37882 a
a seller located in this State to a customer located in this
State, which may include the selection, collection, and
purchase of the tangible personal property in connection with
the delivery. "Delivery services" does not include a delivery
requiring more than 75 miles of travel from the seller to the
customer.
"Motor vehicle" has the meaning given to that term in the
Illinois Vehicle Code.
"Qualified delivery network sale" means a sale that meets
all of the following requirements:
(1) the sale is made as part of a delivery service
facilitated by a delivery network company;
(2) the sale is sourced to this State under this Act;
and
(3) the tax imposed by this Act on the sale is reported
and remitted by the delivery network company.
(Source: P.A. 103-592, eff. 1-1-25; 103-983, eff. 1-1-25;
104-6, eff. 6-16-25.)".