Illinois Senate Bill 2502 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Partisan Bill (Democrat 1-0)
Status: Failed on January 9 2019 - 100% progression
Action: 2019-01-09 - Session Sine Die
Text: Latest bill text (Introduced) [HTML]

Amends the Use Tax Act and the Service Use Tax Act. Provides that retailers and servicemen that do not collect the taxes under those Acts shall make the following reports and notifications: (1) a notification with each purchase made to an Illinois purchaser that use tax is due on certain purchases at retail made from the retailer and that the State requires the purchaser to file a use tax return; and (2) an annual notification to each Illinois purchaser detailing the total amount paid by the purchaser for Illinois purchases at retail during the previous calendar year. Provides that, if a purchaser has otherwise failed to file a return with the Department of Revenue and remit the proper amount of tax due, and if the purchaser receives a notification from a retailer under the provisions of the amendatory Act, then that purchaser must file a return and pay the tax by April 15 of the year in which the notification is received. Effective immediately.

USE/OCC TX-NOTIFICATIONS

Sen. Jennifer Bertino-Tarrant [D]

Date	Chamber	Action
2019-01-09	Senate	Session Sine Die
2018-05-03	Senate	Rule 3-9(a) / Re-referred to Assignments
2018-05-03	Senate	Senate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments
2018-04-27	Senate	Rule 2-10 Committee/3rd Reading Deadline Established As May 3, 2018
2018-04-13	Senate	Rule 2-10 Committee Deadline Established As April 27, 2018
2018-04-12	Senate	Postponed - Revenue
2018-04-11	Senate	Senate Committee Amendment No. 1 Postponed - Revenue
2018-03-01	Senate	Senate Committee Amendment No. 1 Assignments Refers to Revenue
2018-02-27	Senate	Senate Committee Amendment No. 1 Referred to Assignments
2018-02-27	Senate	Senate Committee Amendment No. 1 Filed with Secretary by Sen. Jennifer Bertino-Tarrant
2018-02-07	Senate	Assigned to Revenue
2018-02-06	Senate	Referred to Assignments
2018-02-06	Senate	First Reading
2018-02-06	Senate	Filed with Secretary by Sen. Jennifer Bertino-Tarrant

Chapter	Article	Section	Citation Type	Statute Text
35	105	10	Amended Code	Citation Text
35	105	3-45.5	New Code	See Bill Text
35	110	10	Amended Code	Citation Text
35	110	3-40.5	New Code	See Bill Text

Type	Source
Summary	https://www.ilga.gov/legislation/BillStatus.asp?DocNum=2502&GAID=14&DocTypeID=SB&SessionID=91&GA=100
Text	https://www.ilga.gov/legislation/100/SB/10000SB2502.htm
Amendment	https://www.ilga.gov/legislation/100/SB/10000SB2502sam001.htm