Bill Title: Amends the Retailers' Occupation Tax Act. Provides that a retailer that makes retail sales of tangible personal property to Illinois customers from a location or locations outside of Illinois is engaged in the occupation of selling at retail in Illinois for the purposes of the Retailers' Occupation Tax Act under specified conditions. Provides that a retailer maintaining a place of business in this State that makes retail sales of tangible personal property to Illinois customers from a location or locations outside of Illinois is engaged in the business of selling at the Illinois location to which the tangible personal property is shipped or delivered or at which possession is taken by the purchaser. Effective January 1, 2025.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Passed) 2024-08-09 - Public Act . . . . . . . . . 103-0983 [SB3362 Detail]

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Bill Drafts

Revision	Date	Format	Source	View
Chaptered	2024-08-09	HTML/Text	Link	View
Enrolled	2024-06-03	HTML/Text	Link	View
Engrossed	2024-04-09	HTML/Text	Link	View
Introduced	2024-02-07	HTML/Text	Link	View

Amendments

Amendment	Date	Disposition	Format	Source	View
No bill amendments currently on file for Illinois SB3362

Supplemental Documents

Title	Description	Date	Format	Source	View
No supplemental documents for Illinois SB3362 currently on file.

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