HB0270 Summary

• Amends the Retailers' Occupation Tax Act to establish where remote sales are sourced: if payment is made by phone, in writing, or via Internet and property is delivered to a location in Illinois, the sale is sourced to the delivery location, or to the customer's address if delivery location is unknown.

• Allows counties and municipalities to require retailers who maintain a physical place of business in Illinois to collect and remit local use and occupation taxes, expanding collection authority beyond current limitations.

• Updates sourcing rules in the Counties Code, Illinois Municipal Code, Flood Prevention District Act, Local Mass Transit District Act, and Regional Transportation Authority Act to reference the new Retailers' Occupation Tax Act sourcing provision in Section 2-12.

• Removes prior language limiting tax applicability based on coal and mineral extraction locations, consolidating these rules under the updated Section 2-12 sourcing framework.