# Illinois SB3843: USE/OCC TAX-DELIVERY SALES

Illinois SB3843, USE/OCC TAX-DELIVERY SALES, is a 104th General Assembly (2025–2026) Senate bill sponsored by Patrick J. Joyce (Democratic); status in committee, last action 2026-05-22 (Senate Committee Amendment No. 2 Rule 3-9(a) / Re-referred to Assignments) (as of 2026-10-25).

- Canonical: https://policyrisk.com/state-bill/IL-SB3843-2025-2026
- As of: 2026-10-25
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Illinois SB3843
- State: Illinois
- Session: 104th General Assembly (2025–2026)
- Title: USE/OCC TAX-DELIVERY SALES
- Status: in committee
- Chamber: Senate
- Introduced: 2026-02-06
- Last action: 2026-05-22, Senate Committee Amendment No. 2 Rule 3-9(a) / Re-referred to Assignments
- Sponsor: Patrick J. Joyce (Democratic)
- Cosponsors: 2
- Subjects: assignments, revenue
- Touches household money: no
- Economic provisions PRIA read: 0

## 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.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Patrick J. Joyce (Democratic), Senate
- Cosponsor: Chris Balkema (Republican), Senate
- Cosponsor: Meg Loughran Cappel (Democratic), Senate

## Actions (18)

- 2026-05-22: Senate Committee Amendment No. 2 Rule 3-9(a) / Re-referred to Assignments (Senate)
- 2026-05-22: Senate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments (Senate)
- 2026-05-22: Rule 3-9(a) / Re-referred to Assignments (Senate)
- 2026-05-20: Senate Committee Amendment No. 2 Assignments Refers to Revenue (Senate)
- 2026-05-19: Senate Committee Amendment No. 2 Referred to Assignments (Senate)
- 2026-05-19: Senate Committee Amendment No. 2 Filed with Secretary by Sen. Patrick J. Joyce (Senate)
- 2026-05-19: Senate Committee Amendment No. 1 Assignments Refers to Revenue (Senate)
- 2026-05-15: Rule 2-10 Committee/3rd Reading Deadline Established As May 22, 2026 (Senate)
- 2026-05-14: Senate Committee Amendment No. 1 Referred to Assignments (Senate)
- 2026-05-14: Senate Committee Amendment No. 1 Filed with Secretary by Sen. Patrick J. Joyce (Senate)
- 2026-04-24: Rule 2-10 Committee/3rd Reading Deadline Established As May 15, 2026 (Senate)
- 2026-03-13: Rule 2-10 Committee Deadline Established As April 24, 2026 (Senate)
- 2026-03-04: Added as Co-Sponsor Sen. Chris Balkema (Senate)
- 2026-02-27: Added as Co-Sponsor Sen. Meg Loughran Cappel (Senate)
- 2026-02-24: Assigned to Revenue (Senate)
- 2026-02-06: Referred to Assignments (Senate)
- 2026-02-06: First Reading (Senate)
- 2026-02-06: Filed with Secretary by Sen. Patrick J. Joyce (Senate)

## Bill text

- Introduced: [PDF](https://www.ilga.gov/documents/legislation/104/SB/PDF/10400SB3843.pdf)
- Senate Amendment 1: [PDF](https://www.ilga.gov/documents/legislation/104/SB/PDF/10400SB3843sam001.pdf)
- Senate Amendment 2: [PDF](https://www.ilga.gov/documents/legislation/104/SB/PDF/10400SB3843sam002.pdf)

## Related bills

- SB1937: PENSION CODE-VARIOUS (passed senate)
- HB5198: AFFORDABLE HOUSING-CILAS (passed house)
- HB2563: CONDO-RESERVE STUDY (in committee)
- HB4701: LIMITATIONS FACILITY FEES ACT (in committee)
- SB3008: DHS-ABLE PROGRAM INFO MATERIAL (passed senate)
- SB3484: VEH CD-PLATES-REGISTRATION (signed)

## Sources
- [Introduced (PDF)](https://www.ilga.gov/documents/legislation/104/SB/PDF/10400SB3843.pdf)
- [Senate Amendment 1 (PDF)](https://www.ilga.gov/documents/legislation/104/SB/PDF/10400SB3843sam001.pdf)
- [Senate Amendment 2 (PDF)](https://www.ilga.gov/documents/legislation/104/SB/PDF/10400SB3843sam002.pdf)

## Related
- [SB1937: PENSION CODE-VARIOUS](https://policyrisk.com/state-bill/IL-SB1937-2025-2026)
- [HB5198: AFFORDABLE HOUSING-CILAS](https://policyrisk.com/state-bill/IL-HB5198-2025-2026)
- [HB2563: CONDO-RESERVE STUDY](https://policyrisk.com/state-bill/IL-HB2563-2025-2026)
- [HB4701: LIMITATIONS FACILITY FEES ACT](https://policyrisk.com/state-bill/IL-HB4701-2025-2026)
- [SB3008: DHS-ABLE PROGRAM INFO MATERIAL](https://policyrisk.com/state-bill/IL-SB3008-2025-2026)
- [SB3484: VEH CD-PLATES-REGISTRATION](https://policyrisk.com/state-bill/IL-SB3484-2025-2026)
- [Illinois bills](https://policyrisk.com/states/illinois/bills)
- [Illinois state hub](https://policyrisk.com/states/illinois)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/IL-SB3843-2025-2026 (as of 2026-10-25).