Bill > SB3932

This bill amends the Service Occupation Tax Act to clarify tax responsibilities for pharmacies, pharmacists, and durable medical equipment providers. Specifically, when these entities, acting as "servicemen" (those who provide a service that includes the transfer of tangible personal property), submit a claim for payment to a "third-party payer" – which includes entities like pharmacy benefit managers, health plans, or Medicare Administrative Contractors – for the sale of "covered tangible personal property" (which refers to prescription or nonprescription medicines, drugs, medical appliances, certain cancer treatment devices, and related accessories, as well as insulin and related diabetes supplies), the third-party payer will be solely responsible for remitting the applicable sales tax to the State. This responsibility transfer occurs for any claim that is ultimately paid, reimbursed, or remunerated to the pharmacy, pharmacist, or durable medical equipment provider.

https://www.ilga.gov/Legislation/BillStatus?DocNum=3932&GAID=18&DocTypeID=SB&SessionID=114&GA=104