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<xml>
<title>Illinois General Assembly - Bill Status for SB 2049         </title>
<shortdesc>LOCAL ROT-SOURCING-COLLECTION</shortdesc>
<sponsor>
<sponsorhead1>Senate Sponsors</sponsorhead1><sponsors>Sen. Cristina Castro</sponsors>
</sponsor>
<lastaction>
<statusdate>1/13/2021</statusdate><chamber>Senate</chamber><action>Session Sine Die</action>
</lastaction>
<synopsis>
<synopsistitle></synopsistitle>
<reference>35 ILCS 120/2-12</reference><aliasreference></aliasreference><reference>55 ILCS 5/5-1006</reference><aliasreference>from Ch. 34, par. 5-1006</aliasreference><reference>55 ILCS 5/5-1006.5</reference><aliasreference></aliasreference><reference>55 ILCS 5/5-1006.7</reference><aliasreference></aliasreference><reference>65 ILCS 5/8-11-1</reference><aliasreference>from Ch. 24, par. 8-11-1</aliasreference><reference>65 ILCS 5/8-11-1.3</reference><aliasreference>from Ch. 24, par. 8-11-1.3</aliasreference><reference>65 ILCS 5/8-11-1.6</reference><aliasreference></aliasreference><reference>65 ILCS 5/8-11-6</reference><aliasreference>from Ch. 24, par. 8-11-6</aliasreference><reference>70 ILCS 750/25</reference><aliasreference></aliasreference><reference>70 ILCS 3610/5.01</reference><aliasreference>from Ch. 111 2/3, par. 355.01</aliasreference><reference>70 ILCS 3615/4.03</reference><aliasreference>from Ch. 111 2/3, par. 704.03</aliasreference><SynopsisText>Amends the Retailers' Occupation Tax Act. Provides that if a purchaser makes payment over the phone, in writing, or via the Internet, and the property is delivered to a location in this State, then the sale shall be sourced to the location where the property is delivered. Provides that the sale shall be deemed to have occurred at the customer's address if the property is delivered and the delivery location is unknown. Amends the Counties Code, the Illinois Municipal Code, the Flood Prevention District Act, the Local Mass Transit District Act, and the Regional Transportation Authority Act. Provides that a unit of local government may require a retailer to collect and remit certain use and occupation taxes if the retailer qualifies as a "retailer maintaining a place of business in this State" under certain provisions of the Use Tax Act.</SynopsisText></synopsis>
<actions>
<statusdate>2/15/2019</statusdate><chamber>Senate</chamber><action>Filed with Secretary by Sen. Cristina Castro</action>
<statusdate>2/15/2019</statusdate><chamber>Senate</chamber><action>First Reading</action>
<statusdate>2/15/2019</statusdate><chamber>Senate</chamber><action>Referred to Assignments</action>
<statusdate>3/5/2019</statusdate><chamber>Senate</chamber><action>Assigned to Revenue</action>
<statusdate>3/13/2019</statusdate><chamber>Senate</chamber><action>Postponed - Revenue</action>
<statusdate>3/22/2019</statusdate><chamber>Senate</chamber><action>Rule 2-10 Committee Deadline Established As March 28, 2019</action>
<statusdate>3/28/2019</statusdate><chamber>Senate</chamber><action>Rule 3-9(a) / Re-referred to Assignments</action>
<statusdate>1/13/2021</statusdate><chamber>Senate</chamber><action>Session Sine Die</action>
</actions>
</xml>

