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IL HB3664

Bill

Official Source

Status

Introduced

2/15/2019

Primary Sponsor

Monica Bristow

Click for details

Origin

House of Representatives

101st General Assembly

AI Summary

  • Amends the Use Tax Act and Retailers' Occupation Tax Act to exclude shipping and delivery charges from "selling price" effective January 1, 2020.

  • Defines excluded charges as any freight, express, mail, truck, or other carrier conveyance or delivery process costs.

  • Applies to both use tax and occupation tax calculations for all tangible personal property sales.

  • Does not affect existing exemptions for traded-in property, tax liability charges, or special motor vehicle leasing provisions.

Legislative Description

USE/OCC TAX-SHIPPING CHARGES

Last Action

Rule 19(a) / Re-referred to Rules Committee

3/29/2019

Committee Referrals

Rules3/29/2019
Sales, Amusement & Other Taxes3/14/2019
Revenue & Finance3/5/2019
Rules2/15/2019

Full Bill Text

No bill text available