IllinoisSB3843104th General Assembly (2025–2026)Senate

USE/OCC TAX-DELIVERY SALES

Sponsored By: Patrick J. Joyce (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

  • Patrick J. Joyce

    Democratic • Senate

Cosponsors

  • Chris Balkema

    Republican • Senate

  • Meg Loughran Cappel

    Democratic • Senate

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

  1. Senate Committee Amendment No. 2 Rule 3-9(a) / Re-referred to Assignments

    5/22/2026Senate
  2. Senate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments

    5/22/2026Senate
  3. Rule 3-9(a) / Re-referred to Assignments

    5/22/2026Senate
  4. Senate Committee Amendment No. 2 Assignments Refers to Revenue

    5/20/2026Senate
  5. Senate Committee Amendment No. 2 Referred to Assignments

    5/19/2026Senate
  6. Senate Committee Amendment No. 2 Filed with Secretary by Sen. Patrick J. Joyce

    5/19/2026Senate
  7. Senate Committee Amendment No. 1 Assignments Refers to Revenue

    5/19/2026Senate
  8. Rule 2-10 Committee/3rd Reading Deadline Established As May 22, 2026

    5/15/2026Senate
  9. Senate Committee Amendment No. 1 Referred to Assignments

    5/14/2026Senate
  10. Senate Committee Amendment No. 1 Filed with Secretary by Sen. Patrick J. Joyce

    5/14/2026Senate
  11. Rule 2-10 Committee/3rd Reading Deadline Established As May 15, 2026

    4/24/2026Senate
  12. Rule 2-10 Committee Deadline Established As April 24, 2026

    3/13/2026Senate
  13. Added as Co-Sponsor Sen. Chris Balkema

    3/4/2026Senate
  14. Added as Co-Sponsor Sen. Meg Loughran Cappel

    2/27/2026Senate
  15. Assigned to Revenue

    2/24/2026Senate
  16. Referred to Assignments

    2/6/2026Senate
  17. First Reading

    2/6/2026Senate
  18. Filed with Secretary by Sen. Patrick J. Joyce

    2/6/2026Senate

Bill Text

  • Introduced

  • Senate Amendment 1

  • Senate Amendment 2

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