IL SB3282 | 2023-2024 | 103rd General Assembly
Status
Completed Legislative Action
Spectrum: Moderate Partisan Bill (Republican 4-1)
Status: Passed on August 9 2024 - 100% progression
Action: 2024-08-09 - Public Act . . . . . . . . . 103-0966
Text: Latest bill text (Chaptered) [HTML]
Spectrum: Moderate Partisan Bill (Republican 4-1)
Status: Passed on August 9 2024 - 100% progression
Action: 2024-08-09 - Public Act . . . . . . . . . 103-0966
Text: Latest bill text (Chaptered) [HTML]
Summary
Amends the Retailers' Occupation Tax Act. Provides that, by March 31 of each year, each holder of a Direct Pay Permit shall review its purchase activity for the 12-month period ending on December 31 of the immediately preceding calendar year to verify that the purchases made in that 12-month period were sourced correctly and the correct tax rate was applied. Provides that the Direct Pay Permit holder is subject to a $6,000 penalty for failure to properly verify purchase activity and correct sourcing and tax rate errors. Provides that the penalty does not apply if at least 95% of the Direct Pay Permit holder's transactions for the applicable 12-month review period are correctly sourced and the correct taxes have been remitted or the permit holder acted with ordinary business care and prudence. Effective immediately.
Title
ROTA-PURCHASE REVIEW
Sponsors
| Sen. Sara Feigenholtz [D] | Rep. Joe Sosnowski [R] | Rep. Martin McLaughlin [R] | Rep. Paul Jacobs [R] |
| Rep. Brandun Schweizer [R] |
Roll Calls
2024-05-24 - Senate - Concurrence in Senate (Y: 58 N: 0 NV: 1 Abs: 0) [PASS]
2024-05-21 - House - Third Reading in House (Y: 113 N: 0 NV: 0 Abs: 0) [PASS]
2024-04-10 - Senate - Third Reading in Senate (Y: 59 N: 0 NV: 0 Abs: 0) [PASS]
2024-05-21 - House - Third Reading in House (Y: 113 N: 0 NV: 0 Abs: 0) [PASS]
2024-04-10 - Senate - Third Reading in Senate (Y: 59 N: 0 NV: 0 Abs: 0) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2024-08-09 | Senate | Public Act . . . . . . . . . 103-0966 |
| 2024-08-09 | Senate | Effective Date August 9, 2024 |
| 2024-08-09 | Senate | Governor Approved |
| 2024-06-21 | Senate | Sent to the Governor |
| 2024-05-24 | Senate | Passed Both Houses |
| 2024-05-24 | Senate | Senate Concurs |
| 2024-05-24 | Senate | House Floor Amendment No. 2 Senate Concurs 058-000-000 |
| 2024-05-23 | Senate | House Floor Amendment No. 2 Motion To Concur Recommended Do Adopt Revenue; 008-000-000 |
| 2024-05-23 | Senate | House Floor Amendment No. 2 Motion to Concur Assignments Referred to Revenue |
| 2024-05-22 | Senate | House Floor Amendment No. 2 Motion to Concur Referred to Assignments |
| 2024-05-22 | Senate | House Floor Amendment No. 2 Motion to Concur Filed with Secretary Sen. Sara Feigenholtz |
| 2024-05-21 | Senate | Placed on Calendar Order of Concurrence House Amendment(s) 2 - May 21, 2024 |
| 2024-05-21 | Senate | Secretary's Desk - Concurrence House Amendment(s) 2 |
| 2024-05-21 | House | Added Alternate Co-Sponsor Rep. Brandun Schweizer |
| 2024-05-21 | House | Added Alternate Co-Sponsor Rep. Paul Jacobs |
| 2024-05-21 | House | Added Alternate Co-Sponsor Rep. Martin McLaughlin |
| 2024-05-21 | House | Third Reading - Short Debate - Passed 113-000-000 |
| 2024-05-21 | House | Placed on Calendar Order of 3rd Reading - Short Debate |
| 2024-05-21 | House | House Floor Amendment No. 2 Adopted |
| 2024-05-17 | House | Third Reading/Final Action Deadline Extended-9(b) May 24, 2024 |
| 2024-05-16 | House | Held on Calendar Order of Second Reading - Short Debate |
| 2024-05-16 | House | Second Reading - Short Debate |
| 2024-05-16 | House | House Floor Amendment No. 2 Recommends Be Adopted Revenue & Finance Committee; 019-000-000 |
| 2024-05-13 | House | House Floor Amendment No. 2 Rules Refers to Revenue & Finance Committee |
| 2024-05-06 | House | House Floor Amendment No. 2 Referred to Rules Committee |
| 2024-05-06 | House | House Floor Amendment No. 2 Filed with Clerk by Rep. Joe C. Sosnowski |
| 2024-05-02 | House | Placed on Calendar 2nd Reading - Short Debate |
| 2024-05-02 | House | House Committee Amendment No. 1 Tabled |
| 2024-05-02 | House | Do Pass / Short Debate Revenue & Finance Committee; 018-000-000 |
| 2024-05-01 | House | House Committee Amendment No. 1 Referred to Rules Committee |
| 2024-05-01 | House | House Committee Amendment No. 1 Filed with Clerk by Rep. Joe C. Sosnowski |
| 2024-04-24 | House | Assigned to Revenue & Finance Committee |
| 2024-04-12 | House | Referred to Rules Committee |
| 2024-04-12 | House | First Reading |
| 2024-04-12 | House | Chief House Sponsor Rep. Joe C. Sosnowski |
| 2024-04-10 | House | Arrived in House |
| 2024-04-10 | Senate | Third Reading - Passed; 059-000-000 |
| 2024-03-14 | Senate | Placed on Calendar Order of 3rd Reading March 20, 2024 |
| 2024-03-14 | Senate | Second Reading |
| 2024-03-07 | Senate | Placed on Calendar Order of 2nd Reading March 12, 2024 |
| 2024-03-07 | Senate | Do Pass Revenue; 009-000-000 |
| 2024-02-20 | Senate | Assigned to Revenue |
| 2024-02-07 | Senate | Referred to Assignments |
| 2024-02-07 | Senate | First Reading |
| 2024-02-07 | Senate | Filed with Secretary by Sen. Sara Feigenholtz |
Code Citations
| Chapter | Article | Section | Citation Type | Statute Text |
|---|---|---|---|---|
| 35 | 120 | 2-10.5 | Amended Code | Citation Text |
