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Illinois Compiled Statutes - Full Text
Illinois Compiled Statutes (ILCS)
Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide.
Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.
(35 ILCS 185/5-5) Sec. 5-5. Findings. The General Assembly finds that certified service providers and certified automated systems simplify use and occupation tax compliance for remote retailers, retailers maintaining a place of business in this State, and servicemen maintaining a place of business in this State, which fosters higher levels of accurate tax collection and remittance and generates administrative savings and new marginal tax revenue for both State and local taxing jurisdictions. By making the services of certified service providers and certified automated systems available to remote retailers, retailers maintaining a place of business in this State, and servicemen maintaining a place of business in this State as provided in this Act, the State will substantially eliminate the burden on those remote retailers, retailers maintaining a place of business in this State, and servicemen maintaining a place of business in this State to collect and remit both State and local taxing jurisdiction use and occupation taxes. While providing a means for remote retailers, retailers maintaining a place of business in this State, and servicemen maintaining a place of business in this State to collect and remit tax on an even basis with Illinois retailers, this Act also protects existing local tax revenue streams by retaining origin sourcing for all transactions by retailers and servicemen maintaining a physical presence in Illinois on sales made to Illinois customers from a location or locations inside of Illinois. (Source: P.A. 104-6, eff. 6-16-25.) |