IL SB2502 | 2017-2018 | 100th General Assembly


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.

Tracking Information

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2019-01-09SenateSession Sine Die
2018-05-03SenateRule 3-9(a) / Re-referred to Assignments
2018-05-03SenateSenate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments
2018-04-27SenateRule 2-10 Committee/3rd Reading Deadline Established As May 3, 2018
2018-04-13SenateRule 2-10 Committee Deadline Established As April 27, 2018
2018-04-12SenatePostponed - Revenue
2018-04-11SenateSenate Committee Amendment No. 1 Postponed - Revenue
2018-03-01SenateSenate Committee Amendment No. 1 Assignments Refers to Revenue
2018-02-27SenateSenate Committee Amendment No. 1 Referred to Assignments
2018-02-27SenateSenate Committee Amendment No. 1 Filed with Secretary by Sen. Jennifer Bertino-Tarrant
2018-02-07SenateAssigned to Revenue
2018-02-06SenateReferred to Assignments
2018-02-06SenateFirst Reading
2018-02-06SenateFiled with Secretary by Sen. Jennifer Bertino-Tarrant

Code Citations

ChapterArticleSectionCitation TypeStatute Text
3510510Amended CodeCitation Text
351053-45.5New CodeSee Bill Text
3511010Amended CodeCitation Text
351103-40.5New CodeSee Bill Text

Illinois State Sources

Bill Comments