summary
Introduced
02/04/2026
02/04/2026
In Committee
02/17/2026
02/17/2026
Crossed Over
Passed
Dead
Introduced Session
104th General Assembly
Bill Summary
Amends the Counties Code. In provisions concerning the Home Rule County Use Tax Law, provides that, if a home rule county imposes a tax under the Home Rule County Use Tax Law, then the tax shall be collected by the Department of Revenue if the property is purchased at retail from a retailer in any county in this State other than the home rule county imposing the tax. Provides that the tax shall be remitted to the State or an exemption determination must be obtained from the Department before the title or certificate of registration for the property may be issued. Provides that the Department shall have full power to administer and enforce the Home Rule County Use Tax Law, to collect all taxes, penalties, and interest due under the Home Rule County Use Tax Law, to dispose of taxes, penalties, and interest collected under the Home Rule County Use Tax Law, and determine all rights to credit memoranda or refunds arising on account of the erroneous payment of tax, penalty, or interest. Provides that, if the Department determines that a refund shall be made under the Home Rule County Use Tax Law to a claimant instead of issuing a credit memorandum, then the Department shall notify the State Comptroller, who shall cause the order to be drawn for the amount specified, and to the person named, in the notification from the Department. Provides that, as soon as practicable, the Department shall pay over to the State Treasurer, ex officio, as trustee, for deposit into the Home Rule County Retailers' Occupation Tax Fund, all taxes, penalties, and interest collected under the Home Rule County Use Tax Law. Provides that a certified copy of an ordinance imposing or discontinuing the tax to be collected and enforced by the Department under the Home Rule County Use Tax Law shall be adopted and filed with the Department before the Department shall begin to collect the tax. Provides that the Department shall not begin collection and enforcement under the Home Rule County Use Tax Law before January 1, 2027. Provides that the home rule county that imposed the tax may collect a tax that the Department does not collect.
AI Summary
This bill amends the Home Rule County Use Tax Law to allow the Department of Revenue (the state agency responsible for collecting taxes) to collect a use tax imposed by a home rule county if the item is purchased from a retailer located in a different county within Illinois. The use tax is a tax on the privilege of using tangible personal property purchased at retail. Under this bill, if a home rule county imposes this tax, the Department of Revenue will collect it, and the tax must be paid to the state or an exemption must be obtained from the Department before a vehicle's title or registration can be issued. The Department of Revenue will have broad authority to administer and enforce this law, including collecting taxes, penalties, and interest, and processing refunds. The bill specifies that the Department will not begin collecting these taxes before January 1, 2027, and that home rule counties can still collect the tax themselves for any amounts the Department does not collect.
Committee Categories
Government Affairs
Sponsors (1)
Last Action
Assigned to Local Government (on 02/17/2026)
bill text
bill summary
Loading...
bill summary
Loading...
bill summary
Loading...