IllinoisHB5392104th General Assembly (2025–2026)House

USE/OCC TAX-DELIVERY SALES

Sponsored By: Dagmara Avelar

In Committee

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.

revenue & finance

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Dagmara Avelar

    Affiliation unavailable

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

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

    3/27/2026House
  2. To Tax Policy: Other Taxes Subcommittee

    2/26/2026House
  3. Assigned to Revenue & Finance Committee

    2/24/2026House
  4. Referred to Rules Committee

    2/10/2026House
  5. First Reading

    2/10/2026House
  6. Filed with the Clerk by Rep. Dagmara Avelar

    2/6/2026House

Bill Text

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