IllinoisSB2027104th General Assembly (2025–2026)Senate

USE/OCC TX-VEHICLES

Sponsored By: Celina Villanueva (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 there is a rebuttable presumption that the exemption under the Acts for motor vehicles that are sold in this State to a nonresident and are not titled in this State does not apply if the purchaser is a limited liability company and a member of the limited liability company is a resident of Illinois. Provides that the rolling stock exemption for limousines applies only to limousines that are not subject to the provisions of the Transportation Network Providers Act. Amends the Illinois Vehicle Code. Provides that the motor vehicle privilege tax does not apply if the motor vehicle is purchased for the purpose of resale by a retailer registered under the Retailers' Occupation Tax Act. Effective immediately.

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Celina Villanueva

    Democratic • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

  1. Senate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments

    6/2/2025Senate
  2. Rule 3-9(a) / Re-referred to Assignments

    6/2/2025Senate
  3. Rule 2-10 Committee/3rd Reading Deadline Established As June 1, 2025

    5/23/2025Senate
  4. Rule 2-10 Committee/3rd Reading Deadline Established As May 23, 2025

    5/9/2025Senate
  5. Rule 2-10 Committee Deadline Established As May 9, 2025

    4/11/2025Senate
  6. Rule 2-10 Committee Deadline Established As April 11, 2025

    3/21/2025Senate
  7. Senate Committee Amendment No. 1 Assignments Refers to Revenue

    3/4/2025Senate
  8. Senate Committee Amendment No. 1 Referred to Assignments

    2/27/2025Senate
  9. Senate Committee Amendment No. 1 Filed with Secretary by Sen. Celina Villanueva

    2/27/2025Senate
  10. Assigned to Revenue

    2/25/2025Senate
  11. Referred to Assignments

    2/6/2025Senate
  12. First Reading

    2/6/2025Senate
  13. Filed with Secretary by Sen. Celina Villanueva

    2/6/2025Senate

Bill Text

  • Introduced

  • Senate Amendment 1

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