SB2203 Summary

• Requires all tax returns filed under the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act to be filed electronically beginning January 1, 2018, unless the filer can demonstrate undue hardship.

• Establishes that the Department of Revenue must adopt rules creating an undue hardship waiver process consistent with federal electronic filing standards, with retailers obtaining a federal undue hardship waiver automatically deemed to meet state standards.

• Applies the electronic filing requirement to retailers, servicemen, and other tax filers under Illinois sales and occupation tax laws.

• Takes effect immediately upon becoming law.