HB5030 100TH GENERAL ASSEMBLY

LRB100 19623 HLH 34896 b

100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB5030

Introduced , by Rep. Ryan Spain

SYNOPSIS AS INTRODUCED:

20 ILCS 2505/2505-251 new

Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Provides that the Department of Revenue shall be responsible for collecting any use or occupation taxes imposed by a unit of local government on online sales of tangible personal property. Effective immediately.

FISCAL NOTE ACT MAY APPLY

A BILL FOR

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Department of Revenue Law of the Civil Administrative Code of Illinois is amended by adding Section 2505-251 as follows:

(20 ILCS 2505/2505-251 new)

Sec. 2505-251. Online sales. The Department shall be responsible for collecting any use or occupation taxes imposed by a unit of local government on online sales of tangible personal property. Nothing in this Section requires the Department to collect any tax in any manner that would violate the United States Constitution or the Constitution of the State of Illinois.

Section 99. Effective date. This Act takes effect upon becoming law.