# Illinois SB3932: SERVICE OCC TAX-PHARMACY

Illinois SB3932, SERVICE OCC TAX-PHARMACY, is a 104th General Assembly (2025–2026) Senate bill sponsored by Terri Bryant (Republican); status in committee, last action 2026-02-06 (Referred to Assignments) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/IL-SB3932-2025-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Illinois SB3932
- State: Illinois
- Session: 104th General Assembly (2025–2026)
- Title: SERVICE OCC TAX-PHARMACY
- Status: in committee
- Chamber: Senate
- Introduced: 2026-02-06
- Last action: 2026-02-06, Referred to Assignments
- Sponsor: Terri Bryant (Republican)
- Cosponsors: 0
- Subjects: assignments
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Amends the Service Occupation Tax Act. Provides that, if a pharmacy, pharmacist, or durable medical equipment provider, submits a claim to a third party payer for the sale of covered tangible personal property, then the third-party payer wholly assumes the responsibility of the serviceman to remit the tax to the State for any claim that is paid, reimbursed, or remunerated to the pharmacy, pharmacist, or durable medical equipment provider.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Terri Bryant (Republican), Senate

## Actions (3)

- 2026-02-06: Referred to Assignments (Senate)
- 2026-02-06: First Reading (Senate)
- 2026-02-06: Filed with Secretary by Sen. Terri Bryant (Senate)

## Bill text

- Introduced: [PDF](https://www.ilga.gov/documents/legislation/104/SB/PDF/10400SB3932.pdf)

## Related bills

- HB5198: AFFORDABLE HOUSING-CILAS (passed house)
- SB1937: PENSION CODE-VARIOUS (passed senate)
- 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/10400SB3932.pdf)

## Related
- [HB5198: AFFORDABLE HOUSING-CILAS](https://policyrisk.com/state-bill/IL-HB5198-2025-2026)
- [SB1937: PENSION CODE-VARIOUS](https://policyrisk.com/state-bill/IL-SB1937-2025-2026)
- [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-SB3932-2025-2026 (as of 2026-11-01).