Bill Status of HB3294 98th General Assembly
Short Description: ROTA-MARKETPLACE
Rep. Keith R. Wheeler - Avery Bourne - Norine K. Hammond - Tony McCombie - Brad Halbrook, Thomas M. Bennett, Amy Elik, Charles Meier, Dave Severin, Andrew S. Chesney, C.D. Davidsmeyer and Daniel Swanson
| 1/10/2023||House||Session Sine Die|
Statutes Amended In Order of Appearance
Synopsis As Introduced
Amends the Retailers' Occupation Tax Act. Provides that, beginning January 1, 2020 and through December 31, 2020, sales of tangible personal property made by a marketplace seller over a marketplace for which tax is due but for which use tax has been collected and remitted to the Department of Revenue by a marketplace facilitator are exempt. Provides that the term "marketplace facilitator" does not include any person licensed under the Auction License Act, other than any person who is an Internet auction listing service. Amends the Leveling the Playing Field for Illinois Retail Act. Provides that certified service providers who collect and remit taxes on behalf of retailers may claim the retailers' discount with respect to those taxes. Provides that the retailer is not entitled to the discount with respect to those taxes. Effective immediately.