IL HB5879 | 2019-2020 | 101st General Assembly
Status
Spectrum: Partisan Bill (Republican 5-0)
Status: Introduced on January 12 2021 - 25% progression, died in committee
Action: 2021-01-13 - Referred to Rules Committee
Pending: House Rules Committee
Text: Latest bill text (Introduced) [HTML]
Status: Introduced on January 12 2021 - 25% progression, died in committee
Action: 2021-01-13 - Referred to Rules Committee
Pending: House Rules Committee
Text: Latest bill text (Introduced) [HTML]
Summary
Amends the Retailers' Occupation Tax Act. Provides that, beginning January 1, 2020 and through December 31, 2020, sales of tangible personal property made by a marketplace seller over a marketplace for which tax is due but for which use tax has been collected and remitted to the Department of Revenue by a marketplace facilitator are exempt. Provides that the term "marketplace facilitator" does not include any person licensed under the Auction License Act, other than any person who is an Internet auction listing service. Amends the Leveling the Playing Field for Illinois Retail Act. Provides that certified service providers who collect and remit taxes on behalf of retailers may claim the retailers' discount with respect to those taxes. Provides that the retailer is not entitled to the discount with respect to those taxes. Effective immediately.
Title
ROTA-MARKETPLACE
Sponsors
| Rep. Keith Wheeler [R] | Rep. Avery Bourne [R] | Rep. Norine Hammond [R] | Rep. Tony McCombie [R] |
| Rep. Brad Halbrook [R] |
History
| Date | Chamber | Action |
|---|---|---|
| 2021-01-13 | House | Referred to Rules Committee |
| 2021-01-13 | House | First Reading |
| 2021-01-12 | House | Chief Co-Sponsor Rep. Brad Halbrook |
| 2021-01-12 | House | Chief Co-Sponsor Rep. Tony McCombie |
| 2021-01-12 | House | Chief Co-Sponsor Rep. Norine K. Hammond |
| 2021-01-12 | House | Chief Co-Sponsor Rep. Avery Bourne |
| 2021-01-12 | House | Filed with the Clerk by Rep. Keith R. Wheeler |
Code Citations
| Chapter | Article | Section | Citation Type | Statute Text |
|---|---|---|---|---|
| 35 | 120 | 1 | Amended Code | Citation Text |
| 35 | 120 | 2-5 | Amended Code | Citation Text |
| 35 | 120 | 3 | Amended Code | Citation Text |
| 35 | 185 | 5-25 | Amended Code | Citation Text |
| 35 | 185 | 5-5 | Amended Code | Citation Text |
Illinois State Sources
| Type | Source |
|---|---|
| Summary | https://www.ilga.gov/legislation/BillStatus.asp?DocNum=5879&GAID=15&DocTypeID=HB&SessionID=108&GA=101 |
| Text | https://www.ilga.gov/legislation/101/HB/10100HB5879.htm |
