IL SB3932

Amends the Service Occupation Tax Act to shift tax remittance responsibility from pharmacies, pharmacists, and durable medical equipment providers to third-party payers (pharmacy benefit managers, health plans, Medicare Administrative Contractors) when claims are submitted for covered medical products.

Third-party payers would assume full responsibility for remitting the 1% service occupation tax to the State for any claim they pay, reimburse, or remunerate to the pharmacy or provider.

Covered tangible personal property includes prescription and nonprescription medicines, drugs, medical appliances, Class III medical devices for cancer treatment, insulin, blood sugar testing materials, syringes, and needles.

Introduced February 6, 2026 by Senator Terri Bryant in the 104th General Assembly.