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IL HB5124
Bill
Status
Introduced
2/5/2026
Primary Sponsor
Eva Dina Delgado
Click for details
AI Summary
- Amends the Counties Code to require the Illinois Department of Revenue to collect home rule county use taxes on property purchased from retailers outside the taxing county, rather than having the home rule county collect the tax itself
- Requires tax remittance to the State or an exemption determination from the Department before titles or certificates of registration can be issued for applicable property
- Deposits collected taxes, penalties, and interest into the Home Rule County Retailers' Occupation Tax Fund, with monthly disbursements to counties minus 2% retained for the Tax Compliance and Administration Fund
- Counties must file certified ordinances with the Department by April 1 for July 1 implementation or by October 1 for January 1 implementation, with Department collection not beginning before January 1, 2027
- Home rule counties retain authority to collect the use tax directly for transactions the Department does not collect
Legislative Description
HOME RULE USE TAX COLLECTION
Last Action
To Tax Policy: Sales Tax Subcommittee
2/26/2026
Committee Referrals
Tax Policy: Sales Tax2/26/2026
Revenue & Finance2/24/2026
Rules2/10/2026
Full Bill Text
No bill text available