HB4037 - 104th General Assembly (2025-2026)

USE/OCC TX-SPORTING GOODS
Last Action
3/27/2026 - House: Rule 19(a) / Re-referred to Rules Committee
Statutes Amended In Order of Appearance
35 ILCS 105/2  from Ch. 120, par. 439.2
35 ILCS 105/3  from Ch. 120, par. 439.3
35 ILCS 110/2  from Ch. 120, par. 439.32
35 ILCS 115/2  from Ch. 120, par. 439.102
35 ILCS 120/1  
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, on and after January 1, 2026, the inclusion of leases in the tax imposed under those Acts does not extend to sporting goods that are leased for a period of less than 10 days. Effective immediately.
Actions
DateChamberAction
4/07/2025HouseFiled with the Clerk by Rep. Brandun Schweizer
4/07/2025HouseFirst Reading
4/07/2025HouseReferred to Rules Committee
3/18/2026HouseAssigned to Revenue & Finance Committee
3/27/2026HouseRule 19(a) / Re-referred to Rules Committee