SB3685 Summary

• Extends electronic filing requirements for Use Tax Act and Retailers' Occupation Tax Act returns to include motor vehicles, watercraft, aircraft, and trailers effective January 1, 2023, with exemptions for retailers lacking internet access or facing hardship.

• Modifies Property Tax Code Section 4-10 to allow the Department to conduct certification training courses in any format and location deemed appropriate, removing the previous requirement to hold courses in all counties with over 400,000 inhabitants.

• Changes Property Tax Code Section 17-20 to allow equalization factor hearings to be held remotely with online accessibility, removing the previous requirement to hold hearings only in Chicago or Springfield.

• Makes clarifying amendments to Motor Fuel Tax Law Sections 6 and 6a regarding dyed diesel fuel sales to end users by licensed distributors and suppliers for non-highway purposes.

• Effective date: January 1, 2023, except Motor Fuel Tax amendments take effect upon enactment.