HB5392 - 104th General Assembly (2025-2026)

USE/OCC TAX-DELIVERY SALES
Last Action
2/10/2026 - House: 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 115/3  from 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
DateChamberAction
2/06/2026HouseFiled with the Clerk by Rep. Dagmara Avelar
2/10/2026HouseFirst Reading
2/10/2026HouseReferred to Rules Committee