summary
Introduced
02/06/2026
02/06/2026
In Committee
02/24/2026
02/24/2026
Crossed Over
Passed
Dead
Introduced Session
104th General Assembly
Bill Summary
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.
AI Summary
This bill amends several tax laws in Illinois to clarify rules for "qualified delivery network sales," which involve sales of goods facilitated by a "delivery network company" (a type of marketplace facilitator that uses a platform to connect customers with delivery couriers for services like food or merchandise delivery). Specifically, the bill allows the Department of Revenue to audit both the original seller (marketplace seller) and the delivery company for these sales. Crucially, for qualified delivery network sales occurring on or after the bill's effective date, a delivery network company can deduct or exclude from its own tax liability the amount of tax it already paid to the marketplace seller for that sale, preventing double taxation on the delivery service itself.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Assigned to Revenue & Finance Committee (on 02/24/2026)
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