SB3843 - 104th General Assembly (2025-2026)
USE/OCC TAX-DELIVERY SALES
Last Action
2/24/2026 - Senate: Assigned to Revenue
Statutes Amended In Order of Appearance
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 the Department of Revenue may audit both the marketplace seller and the delivery network company for a qualified delivery network sale. Provides that, with respect to a qualified delivery network sale made on or after the effective date of the amendatory Act, a delivery network company may deduct or exclude from its tax liability the amount of tax that the delivery network company paid to the marketplace seller in connection with the qualified delivery network sale.
Actions
| Date | Chamber | Action |
|---|---|---|
| 2/06/2026 | Senate | Filed with Secretary by Sen. Patrick J. Joyce |
| 2/06/2026 | Senate | First Reading |
| 2/06/2026 | Senate | Referred to Assignments |
| 2/24/2026 | Senate | Assigned to Revenue |
| 2/27/2026 | Senate | Added as Co-Sponsor Sen. Meg Loughran Cappel |
| 3/04/2026 | Senate | Added as Co-Sponsor Sen. Chris Balkema |
| 3/13/2026 | Senate | Rule 2-10 Committee Deadline Established As April 24, 2026 |