IL HB2899

Creates the Remote Retailer Amnesty Program requiring the Illinois Department of Revenue to offer tax amnesty to remote retailers (online sellers) who owe unpaid state and local retailers' occupation taxes from January 1, 2021 through June 30, 2026

Program operates from August 1, 2026 through October 31, 2026, allowing remote retailers to pay taxes at a simplified rate of 9% (for items normally taxed at 6.25%) or 1.75% (for items normally taxed at 1%) instead of calculating exact local tax rates

Participating retailers who pay all taxes due at the simplified rate receive full amnesty, including waiver of all interest and penalties, and protection from civil or criminal prosecution for the covered period

Retailers ineligible for amnesty include those under criminal investigation, involved in pending litigation for tax nonpayment or fraud, or who commit fraud in program documents

Net revenue from the program deposits into the State and Local Sales Tax Reform Fund (for amounts above standard state rates) and standard state funds (for base rate portions)