Illinois Senate Bill 2049 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Partisan Bill (Democrat 1-0)
Status: Failed on January 13 2021 - 100% progression
Action: 2021-01-13 - Session Sine Die
Text: Latest bill text (Introduced) [HTML]

Amends the Retailers' Occupation Tax Act. Provides that if a purchaser makes payment over the phone, in writing, or via the Internet, and the property is delivered to a location in this State, then the sale shall be sourced to the location where the property is delivered. Provides that the sale shall be deemed to have occurred at the customer's address if the property is delivered and the delivery location is unknown. Amends the Counties Code, the Illinois Municipal Code, the Flood Prevention District Act, the Local Mass Transit District Act, and the Regional Transportation Authority Act. Provides that a unit of local government may require a retailer to collect and remit certain use and occupation taxes if the retailer qualifies as a "retailer maintaining a place of business in this State" under certain provisions of the Use Tax Act.

LOCAL ROT-SOURCING-COLLECTION

Sen. Cristina Castro [D]

Date	Chamber	Action
2021-01-13	Senate	Session Sine Die
2019-03-28	Senate	Rule 3-9(a) / Re-referred to Assignments
2019-03-22	Senate	Rule 2-10 Committee Deadline Established As March 28, 2019
2019-03-13	Senate	Postponed - Revenue
2019-03-05	Senate	Assigned to Revenue
2019-02-15	Senate	Referred to Assignments
2019-02-15	Senate	First Reading
2019-02-15	Senate	Filed with Secretary by Sen. Cristina Castro

Chapter	Article	Section	Citation Type	Statute Text
35	120	2-12	Amended Code	Citation Text
55	5	5-1006	Amended Code	Citation Text
55	5	5-1006.5	Amended Code	Citation Text
55	5	5-1006.7	Amended Code	Citation Text
65	5	8-11-1	Amended Code	Citation Text
65	5	8-11-1.3	Amended Code	Citation Text
65	5	8-11-1.6	Amended Code	Citation Text
65	5	8-11-6	Amended Code	Citation Text
70	3610	5.01	Amended Code	Citation Text
70	3615	4.03	Amended Code	Citation Text
70	750	25	Amended Code	Citation Text

Type	Source
Summary	https://www.ilga.gov/legislation/BillStatus.asp?DocNum=2049&GAID=15&DocTypeID=SB&SessionID=108&GA=101
Text	https://www.ilga.gov/legislation/101/SB/10100SB2049.htm