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IL SB3843
Bill
Status
Introduced
2/6/2026
Primary Sponsor
Patrick Joyce
Click for details
AI Summary
- Amends the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act regarding qualified delivery network sales
- 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 or exclude from their tax liability the amount of tax they paid to marketplace sellers in connection with qualified delivery network sales, effective upon enactment
- Defines "delivery network company" as a marketplace facilitator maintaining a platform to facilitate delivery services performed by couriers using personal transportation within 75 miles
- Prohibits the deduction if the marketplace seller did not charge the delivery network company for the tax, and caps the deduction at the amount actually charged
Legislative Description
USE/OCC TAX-DELIVERY SALES
Last Action
Rule 2-10 Committee Deadline Established As April 24, 2026
3/13/2026
Committee Referrals
Revenue2/24/2026
Assignments2/6/2026
Full Bill Text
No bill text available