IL SB3843 | 2025-2026 | 104th General Assembly
Status
Sponsorship: Slight Partisan Bill (Democrat 2-1)
Status: Introduced on February 6 2026 - 25% progression, died in committee
Action: 2026-05-22 - Senate Committee Amendment No. 2 Rule 3-9(a) / Re-referred to Assignments
Pending: Senate Assignments Committee
Text: Latest bill text (Introduced) [HTML]
Status: Introduced on February 6 2026 - 25% progression, died in committee
Action: 2026-05-22 - Senate Committee Amendment No. 2 Rule 3-9(a) / Re-referred to Assignments
Pending: Senate Assignments Committee
Text: Latest bill text (Introduced) [HTML]
Summary
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that the Department of Revenue may audit both the marketplace seller and the delivery network company for a qualified delivery network sale. Provides that, with respect to a qualified delivery network sale made on or after the effective date of the amendatory Act, a delivery network company may deduct or exclude from its tax liability the amount of tax that the delivery network company paid to the marketplace seller in connection with the qualified delivery network sale.
Title
USE/OCC TAX-DELIVERY SALES
Sponsors
History
| Date | Chamber | Action |
|---|---|---|
| 2026-05-22 | Senate | Senate Committee Amendment No. 2 Rule 3-9(a) / Re-referred to Assignments |
| 2026-05-22 | Senate | Senate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments |
| 2026-05-22 | Senate | Rule 3-9(a) / Re-referred to Assignments |
| 2026-05-20 | Senate | Senate Committee Amendment No. 2 Assignments Refers to Revenue |
| 2026-05-19 | Senate | Senate Committee Amendment No. 2 Referred to Assignments |
| 2026-05-19 | Senate | Senate Committee Amendment No. 2 Filed with Secretary by Sen. Patrick J. Joyce |
| 2026-05-19 | Senate | Senate Committee Amendment No. 1 Assignments Refers to Revenue |
| 2026-05-15 | Senate | Rule 2-10 Committee/3rd Reading Deadline Established As May 22, 2026 |
| 2026-05-14 | Senate | Senate Committee Amendment No. 1 Referred to Assignments |
| 2026-05-14 | Senate | Senate Committee Amendment No. 1 Filed with Secretary by Sen. Patrick J. Joyce |
| 2026-04-24 | Senate | Rule 2-10 Committee/3rd Reading Deadline Established As May 15, 2026 |
| 2026-03-13 | Senate | Rule 2-10 Committee Deadline Established As April 24, 2026 |
| 2026-03-04 | Senate | Added as Co-Sponsor Sen. Chris Balkema |
| 2026-02-27 | Senate | Added as Co-Sponsor Sen. Meg Loughran Cappel |
| 2026-02-24 | Senate | Assigned to Revenue |
| 2026-02-06 | Senate | Referred to Assignments |
| 2026-02-06 | Senate | First Reading |
| 2026-02-06 | Senate | Filed with Secretary by Sen. Patrick J. Joyce |
Code Citations
| Chapter | Article | Section | Citation Type | Statute Text |
|---|---|---|---|---|
| 35 | 105 | 2d | Amended Code | Citation Text |
| 35 | 110 | 2d | Amended Code | Citation Text |
| 35 | 115 | 3 | Amended Code | Citation Text |
| 35 | 120 | 2 | Amended Code | Citation Text |
