Illinois House Bill 3952

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Spectrum: Partisan Bill (Democrat 1-0)
Status: Introduced on February 17 2023 - 25% progression
Action: 2023-03-10 - Rule 19(a) / Re-referred to Rules Committee
Pending: House Rules Committee
Text: Latest bill text (Introduced) [HTML]

Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that, if a retailer inadvertently collects from a purchaser the entire 6.25% rate of tax on a sales tax holiday item, and if the retailer does not refund the excess tax proceeds to the purchaser, then the retailer shall remit those proceeds to the Department of Revenue in accordance with rules adopted by the Department of Revenue. Amends the Uniform Penalty and Interest Act. Provides that no penalties or interest shall be imposed under the Act for failure to pay a tax under the Use Tax Act or the Retailers' Occupation Tax Act on tangible personal property that is sold on or after August 5, 2022 and through August 14, 2022 if the taxpayer paid tax on an item as a sales tax holiday item and the item was not a sales tax holiday item. Amends the Illinois Administrative Procedure Act to provide for emergency rulemaking. Effective immediately.

USE/OCC HOLIDAY-NO PENALTY

Rep. Janet Yang Rohr [D]

Date	Chamber	Action
2023-03-10	House	Rule 19(a) / Re-referred to Rules Committee
2023-03-09	House	To Revenue - Sales, Amusement and Other Taxes Subcommittee
2023-02-28	House	Assigned to Revenue & Finance Committee
2023-02-17	House	Referred to Rules Committee
2023-02-17	House	First Reading
2023-02-17	House	Filed with the Clerk by Rep. Janet Yang Rohr

Chapter	Article	Section	Citation Type	Statute Text
35	105	3-6.1	New Code	See Bill Text
35	120	2-8.1	New Code	See Bill Text
35	735	3-8.1	New Code	See Bill Text
5	100	5-45.35	New Code	See Bill Text

Type	Source
Summary	https://www.ilga.gov/legislation/BillStatus.asp?DocNum=3952&GAID=17&DocTypeID=HB&SessionID=112&GA=103
Text	https://www.ilga.gov/legislation/103/HB/10300HB3952.htm