SB2049 Summary

• Amends the Retailers' Occupation Tax Act to establish new sales sourcing rules: sales made by phone, in writing, or via Internet with in-state delivery are sourced to the delivery location; if delivery location is unknown, the sale is sourced to the customer's address.

• Allows counties, municipalities, and local districts to require out-of-state retailers to collect and remit local occupation taxes if the retailer qualifies as "maintaining a place of business in this State" under the Use Tax Act definition.

• Applies new sourcing and collection rules to multiple local tax authorities including home rule counties, municipalities, flood prevention districts, mass transit districts, and the Regional Transportation Authority.

• Updates sourcing provisions across multiple statutes (Counties Code, Illinois Municipal Code, Flood Prevention District Act, Local Mass Transit District Act, and Regional Transportation Authority Act) to conform with the new definition.

• Removes special mineral extraction sourcing rules for coal and other minerals mined in Illinois, replacing them with the general delivery-location sourcing standard.