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IL HB5392
Bill
Status
Introduced
2/6/2026
Primary Sponsor
Dagmara Avelar
Click for details
AI Summary
- Amends the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act to address tax collection for delivery network sales (such as food delivery apps)
- Authorizes the Illinois Department of Revenue to audit both marketplace sellers and delivery network companies for qualified delivery network sales
- Allows delivery network companies to deduct from their tax liability any tax they already paid to the marketplace seller for the same qualified delivery network sale, preventing double taxation
- Defines "delivery network company" as a marketplace facilitator using websites or apps to facilitate deliveries by couriers using personal vehicles, bicycles, scooters, or walking
- Limits qualified delivery network sales to in-state transactions requiring 75 miles or less of travel from seller to customer
Legislative Description
USE/OCC TAX-DELIVERY SALES
Last Action
To Tax Policy: Other Taxes Subcommittee
2/26/2026
Committee Referrals
Tax Policy: Other Taxes2/26/2026
Revenue & Finance2/24/2026
Rules2/10/2026
Full Bill Text
No bill text available