HB5879 Summary

• Amends the Retailers' Occupation Tax Act to exempt sales by marketplace sellers over marketplays where use tax has been collected and remitted to the Department by a marketplace facilitator for January 1, 2020 through December 31, 2020.

• Excludes persons licensed under the Auction License Act from the definition of "marketplace facilitator," except for Internet auction listing services.

• Allows certified service providers under the Leveling the Playing Field for Illinois Retail Act to claim the retailers' discount (1.75%) on tax collections they remit on behalf of remote retailers, while prohibiting remote retailers themselves from claiming the discount.

• Removes language limiting certified service provider compensation to 1.75% of collected taxes, instead allowing them to claim the standard retailers' discount on timely remitted returns.

• Effective immediately upon enactment.