USE/OCC TAX-DELIVERY SALES
Sponsored By: Dagmara Avelar (Democratic)
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.
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Bill Overview
No Economic Impacts Identified for this Bill
Sponsors & Cosponsors
Sponsor
Dagmara Avelar
Democratic • House
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
No roll call votes available for this bill.
Actions Timeline
Rule 19(a) / Re-referred to Rules Committee
3/27/2026HouseTo Tax Policy: Other Taxes Subcommittee
2/26/2026HouseAssigned to Revenue & Finance Committee
2/24/2026HouseReferred to Rules Committee
2/10/2026HouseFirst Reading
2/10/2026HouseFiled with the Clerk by Rep. Dagmara Avelar
2/6/2026House
Bill Text
Introduced
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