<?xml version='1.0' encoding='ISO-8859-1'?>
<xml>
<title>Illinois General Assembly - Bill Status for SB 2502         </title>
<shortdesc>USE/OCC TX-NOTIFICATIONS</shortdesc>
<sponsor>
<sponsorhead1>Senate Sponsors</sponsorhead1><sponsors>Sen. Jennifer Bertino-Tarrant</sponsors>
</sponsor>
<lastaction>
<statusdate>1/9/2019</statusdate><chamber>Senate</chamber><action>Session Sine Die</action>
</lastaction>
<synopsis>
<synopsistitle></synopsistitle>
<reference>35 ILCS 105/3-45.5 new</reference><aliasreference></aliasreference><reference>35 ILCS 105/10</reference><aliasreference>from Ch. 120, par. 439.10</aliasreference><reference>35 ILCS 110/3-40.5 new</reference><aliasreference></aliasreference><reference>35 ILCS 110/10</reference><aliasreference>from Ch. 120, par. 439.40</aliasreference><SynopsisText>Amends the Use Tax Act and the Service Use Tax Act. Provides that retailers and servicemen that do not collect the taxes under those Acts shall make the following reports and notifications: (1) a notification with each purchase made to an Illinois purchaser that use tax is due on certain purchases at retail made from the retailer and that the State requires the purchaser to file a use tax return; and (2) an annual notification to each Illinois purchaser detailing the total amount paid by the purchaser for Illinois purchases at retail during the previous calendar year. Provides that, if a purchaser has otherwise failed to file a return with the Department of Revenue and remit the proper amount of tax due, and if the purchaser receives a notification from a retailer under the provisions of the amendatory Act, then that purchaser must file a return and pay the tax by April 15 of the year in which the notification is received. Effective immediately.</SynopsisText></synopsis>
<actions>
<statusdate>2/6/2018</statusdate><chamber>Senate</chamber><action>Filed with Secretary by Sen. Jennifer Bertino-Tarrant</action>
<statusdate>2/6/2018</statusdate><chamber>Senate</chamber><action>First Reading</action>
<statusdate>2/6/2018</statusdate><chamber>Senate</chamber><action>Referred to Assignments</action>
<statusdate>2/7/2018</statusdate><chamber>Senate</chamber><action>Assigned to Revenue</action>
<statusdate>2/27/2018</statusdate><chamber>Senate</chamber><action>Senate Committee Amendment No. 1 Filed with Secretary by Sen. Jennifer Bertino-Tarrant</action>
<statusdate>2/27/2018</statusdate><chamber>Senate</chamber><action>Senate Committee Amendment No. 1 Referred to Assignments</action>
<statusdate>3/1/2018</statusdate><chamber>Senate</chamber><action>Senate Committee Amendment No. 1 Assignments Refers to Revenue</action>
<statusdate>4/11/2018</statusdate><chamber>Senate</chamber><action>Senate Committee Amendment No. 1 Postponed - Revenue</action>
<statusdate>4/12/2018</statusdate><chamber>Senate</chamber><action>Postponed - Revenue</action>
<statusdate>4/13/2018</statusdate><chamber>Senate</chamber><action>Rule 2-10 Committee Deadline Established As April 27, 2018</action>
<statusdate>4/27/2018</statusdate><chamber>Senate</chamber><action>Rule 2-10 Committee/3rd Reading Deadline Established As May 3, 2018</action>
<statusdate>5/3/2018</statusdate><chamber>Senate</chamber><action>Senate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments</action>
<statusdate>5/3/2018</statusdate><chamber>Senate</chamber><action>Rule 3-9(a) / Re-referred to Assignments</action>
<statusdate>1/9/2019</statusdate><chamber>Senate</chamber><action>Session Sine Die</action>
</actions>
</xml>

