SB3790 - 104th General Assembly (2025-2026)

USE/OCC TX-MULTISTATE
Last Action
2/24/2026 - Senate: Assigned to Revenue
Senate Sponsors
Sen. Chris Balkema
Statutes Amended In Order of Appearance
35 ILCS 105/3-55  from Ch. 120, par. 439.3-55
35 ILCS 110/3-45  from Ch. 120, par. 439.33-45
35 ILCS 115/3-5  
35 ILCS 120/2-5  
Synopsis As Introduced
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Reinstates the exemption for the use or sale of tangible personal property purchased from an Illinois retailer by a taxpayer engaged in centralized purchasing activities in Illinois. Provides that the exemption is repealed on June 30, 2031 (currently, June 30, 2016). Effective immediately.
Actions
DateChamberAction
2/05/2026SenateFiled with Secretary by Sen. Chris Balkema
2/05/2026SenateFirst Reading
2/05/2026SenateReferred to Assignments
2/24/2026SenateAssigned to Revenue