Bill Status of HB5392

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HB5392 - 104th General Assembly

USE/OCC TAX-DELIVERY SALES
Last Action
3/27/2026 - House: Rule 19(a) / Re-referred to Rules Committee
House Sponsors
Rep. Dagmara Avelar
Statutes Amended In Order of Appearance
35 ILCS 105/2d
35 ILCS 110/2d
35 ILCS 115/3from Ch. 120, par. 439.103
35 ILCS 120/2
Synopsis As Introduced
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that the Department of Revenue may audit both the marketplace seller and the delivery network company for a qualified delivery network sale. Provides that, with respect to a qualified delivery network sale made on or after the effective date of the amendatory Act, a delivery network company may deduct or exclude from its tax liability the amount of tax that the delivery network company paid to the marketplace seller in connection with the qualified delivery network sale.
Actions
Date Chamber Action
2/06/2026 House Filed with the Clerk by Rep. Dagmara Avelar
2/10/2026 House First Reading
2/10/2026 House Referred to Rules Committee
2/24/2026 House Assigned to Revenue & Finance Committee
2/26/2026 House To Tax Policy: Other Taxes Subcommittee
3/27/2026 House Rule 19(a) / Re-referred to Rules Committee