Illinois House Bill 5108

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Spectrum: Partisan Bill (Democrat 1-0)
Status: Introduced on February 8 2024 - 25% progression
Action: 2024-04-24 - House Committee Amendment No. 2 Rules Refers to Revenue & Finance Committee
Pending: House Sales, Amusement & Other Taxes Committee
Text: Latest bill text (Introduced) [HTML]

Amends the Tobacco Products Tax Act of 1995. Provides that remote retail sellers that meet certain sales criteria are required to collect and remit the tax under the Act. Provides that, beginning on January 1, 2025, the tax under the Act is 36% of (i) the actual cost paid by a distributor or remote retail seller for the stock keeping unit or (ii) if documentation of the actual cost is not available due to matters beyond the distributor or remote retail seller's control, the actual cost list paid by the distributor or remote retail seller for the stock keeping unit. Effective January 1, 2025.

TOBACCO-REMOTE SELLERS

Rep. Robert Rita [D]

Date	Chamber	Action
2024-04-24	House	House Committee Amendment No. 2 Rules Refers to Revenue & Finance Committee
2024-04-17	House	House Committee Amendment No. 2 Referred to Rules Committee
2024-04-17	House	House Committee Amendment No. 2 Filed with Clerk by Rep. Robert "Bob" Rita
2024-04-05	House	Committee/3rd Reading Deadline Extended-Rule May 24, 2024
2024-04-02	House	House Committee Amendment No. 1 Rules Refers to Revenue & Finance Committee
2024-04-01	House	House Committee Amendment No. 1 Referred to Rules Committee
2024-04-01	House	House Committee Amendment No. 1 Filed with Clerk by Rep. Robert "Bob" Rita
2024-03-08	House	To Revenue - Sales, Amusement and Other Taxes Subcommittee
2024-02-28	House	Assigned to Revenue & Finance Committee
2024-02-08	House	Referred to Rules Committee
2024-02-08	House	First Reading
2024-02-08	House	Filed with the Clerk by Rep. Robert "Bob" Rita

Chapter	Article	Section	Citation Type	Statute Text
35	143	10-10	Amended Code	Citation Text
35	143	10-24	New Code	See Bill Text
35	143	10-25	Amended Code	Citation Text
35	143	10-30	Amended Code	Citation Text
35	143	10-35	Amended Code	Citation Text
35	143	10-37	Amended Code	Citation Text
35	143	10-38	Amended Code	Citation Text
35	143	10-45	Amended Code	Citation Text
35	143	10-5	Amended Code	Citation Text
35	143	10-50	Amended Code	Citation Text

Type	Source
Summary	https://www.ilga.gov/legislation/BillStatus.asp?DocNum=5108&GAID=17&DocTypeID=HB&SessionID=112&GA=103
Text	https://www.ilga.gov/legislation/103/HB/10300HB5108.htm
Amendment	https://www.ilga.gov/legislation/103/HB/10300HB5108ham001.htm
Amendment	https://www.ilga.gov/legislation/103/HB/10300HB5108ham002.htm