· IL legislature · 104th

USE/OCC TAX-DELIVERY SALES

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 deli…

Sponsor

Patrick Joyce (D-IL)

Introduced

2026-02-06

Policy area

Taxation

Latest action

Rule 2-10 Committee Deadline Established As April 24, 2026