Bill Status of HB3952  103rd General Assembly


House Sponsors
Rep. Janet Yang Rohr

Last Action
DateChamber Action
  3/10/2023HouseRule 19(a) / Re-referred to Rules Committee

Statutes Amended In Order of Appearance
5 ILCS 100/5-45.35 new
35 ILCS 105/3-6.1 new
35 ILCS 120/2-8.1 new
35 ILCS 735/3-8.1 new

Synopsis As Introduced
Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that, if a retailer inadvertently collects from a purchaser the entire 6.25% rate of tax on a sales tax holiday item, and if the retailer does not refund the excess tax proceeds to the purchaser, then the retailer shall remit those proceeds to the Department of Revenue in accordance with rules adopted by the Department of Revenue. Amends the Uniform Penalty and Interest Act. Provides that no penalties or interest shall be imposed under the Act for failure to pay a tax under the Use Tax Act or the Retailers' Occupation Tax Act on tangible personal property that is sold on or after August 5, 2022 and through August 14, 2022 if the taxpayer paid tax on an item as a sales tax holiday item and the item was not a sales tax holiday item. Amends the Illinois Administrative Procedure Act to provide for emergency rulemaking. Effective immediately.

DateChamber Action
  2/17/2023HouseFiled with the Clerk by Rep. Janet Yang Rohr
  2/17/2023HouseFirst Reading
  2/17/2023HouseReferred to Rules Committee
  2/28/2023HouseAssigned to Revenue & Finance Committee
  3/9/2023HouseTo Revenue - Sales, Amusement and Other Taxes Subcommittee
  3/10/2023HouseRule 19(a) / Re-referred to Rules Committee