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IL SB3417
Bill
Status
Introduced
2/4/2026
Primary Sponsor
Cristina Castro
Click for details
AI Summary
- Requires the Illinois Department of Revenue to collect home rule county use taxes on tangible personal property purchased from retailers outside the home rule county imposing the tax, rather than having counties collect these taxes themselves
- Mandates that use tax must be remitted to the State or an exemption determination obtained before title or registration certificates can be issued for the property
- Authorizes the Department to retain 2% of collected taxes for administrative costs, depositing this amount into the Tax Compliance and Administration Fund, with the remainder distributed to the applicable counties by the 25th of each month
- Sets implementation timeline requiring counties to file certified ordinances with the Department by April 1 for July 1 enforcement or by October 1 for January 1 enforcement, with collection not beginning before January 1, 2027
- Preserves home rule counties' authority to collect use taxes directly in cases where the Department does not collect them
Legislative Description
HOME RULE USE TAX COLLECTION
Last Action
Rule 2-10 Committee Deadline Established As March 27, 2026
3/13/2026
Committee Referrals
Local Government2/17/2026
Assignments2/4/2026
Full Bill Text
No bill text available