IllinoisHB2899104th General Assembly (2025–2026)House

TAX-REMOTE RETAILER PROGRAM

Sponsored By: Curtis J. Tarver, II (Democratic)

In Committee

Summary

Amends the Retailers' Occupation Tax Act. Creates the Remote Retailer Amnesty Program. Requires the Department of Revenue to establish the Remote Retailer Amnesty Program for remote retailers owing State and local retailers' occupation taxes that are administered by the Department. Provides that the Program shall operate for a period from August 1, 2026 through October 31, 2026. Provides that the Program shall include a simplified retailers' occupation tax rate designed to allow a remote retailer who participates in the Program to report and remit at the authorized simplified retailers' occupation tax rate in lieu of the retailers' occupation tax rate otherwise due on sales made to Illinois customers. Provides that, upon payment by a remote retailer of all taxes due from that remote retailer using the simplified retailers' occupation tax rate for the eligible period, the Department shall abate and not seek to collect any interest or penalties that may be applicable, and the Department shall not seek civil or criminal prosecution against the remote retailer for the period of time for which amnesty has been granted to the taxpayer. Creates conditions for the provision of amnesty and remittance of local retailers' occupation tax under the Program. Provides conditions for the depositing of the net revenue realized under the Program. Provides that the Department shall have exclusive responsibility for reviewing and accepting applications for participation in the Program, as well as reviewing the eligibility of participants in the Program. Effective immediately.

revenue & finance

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Curtis J. Tarver, II

    Democratic • House

Cosponsors

  • Joe C. Sosnowski

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 23 • No: 7

House vote • 3/13/2025

Recommends Do Pass Subcommittee/ Revenue & Finance Committee;

Yes: 6 • No: 0

House vote • 3/13/2025

Reported Back To Revenue & Finance Committee;

Yes: 6 • No: 0

House vote • 3/13/2025

Do Pass / Short Debate Revenue & Finance Committee;

Yes: 11 • No: 7

Actions Timeline

  1. Rule 19(a) / Re-referred to Rules Committee

    4/11/2025House
  2. Held on Calendar Order of Second Reading - Short Debate

    3/26/2025House
  3. Second Reading - Short Debate

    3/26/2025House
  4. Added Co-Sponsor Rep. Joe C. Sosnowski

    3/24/2025House
  5. Placed on Calendar 2nd Reading - Short Debate

    3/13/2025House
  6. Do Pass / Short Debate Revenue & Finance Committee; 011-007-000

    3/13/2025House
  7. Reported Back To Revenue & Finance Committee; 006-000-000

    3/13/2025House
  8. Recommends Do Pass Subcommittee/ Revenue & Finance Committee; 006-000-000

    3/13/2025House
  9. To Sales Tax Subcommittee

    3/6/2025House
  10. Assigned to Revenue & Finance Committee

    3/4/2025House
  11. Referred to Rules Committee

    2/6/2025House
  12. First Reading

    2/6/2025House
  13. Filed with the Clerk by Rep. Curtis J. Tarver, II

    2/5/2025House

Bill Text

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