Bill Title: 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.

Spectrum: Partisan Bill (Republican 5-0)

Status: (Introduced - Dead) 2021-01-13 - Referred to Rules Committee [HB5879 Detail]

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Bill Drafts

Revision	Date	Format	Source	View
Introduced	2021-01-12	HTML/Text	Link	View

Amendments

Amendment	Date	Disposition	Format	Source	View
No bill amendments currently on file for Illinois HB5879

Supplemental Documents

Title	Description	Date	Format	Source	View
No supplemental documents for Illinois HB5879 currently on file.

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