summary
Introduced
02/02/2026
02/02/2026
In Committee
02/17/2026
02/17/2026
Crossed Over
Passed
Dead
Introduced Session
104th General Assembly
Bill Summary
Repeals the Messages Tax Act. Makes changes concerning cross-references to that Act. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act, and various Acts imposing local use and occupation taxes to replace references to "alcoholic beverages" with "alcoholic liquor taxable under Section 8-1 of the Liquor Control Act". Makes technical changes concerning incorporation of provisions of the Retailers' Occupation Tax Act into various other Acts. Amends the Hotel Operators' Occupation Tax Act to make changes concerning re-renters of hotel rooms. Effective immediately.
AI Summary
This bill repeals the Messages Tax Act, which taxed messages transmitted by telegraph, telephone, or radio. It also updates various tax laws, including the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act, to replace references to "alcoholic beverages" with "alcoholic liquor taxable under Section 8-1 of the Liquor Control Act," clarifying which types of alcoholic beverages are subject to tax. Additionally, the bill makes technical changes regarding how provisions of the Retailers' Occupation Tax Act are incorporated into other laws and amends the Hotel Operators' Occupation Tax Act to clarify rules for "re-renters" of hotel rooms, which are entities that rent hotel rooms and then rent them to others. The bill is effective immediately.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
House Revenue & Finance Committee Hearing (08:00:00 2/26/2026 Room D-1 Stratton Building) (on 02/26/2026)
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