USE/OCC TAX-DELIVERY SALES House SponsorsRep. Dagmara Avelar 3/27/2026HouseRule 19(a) / Re-referred to Rules Committee 35 ILCS 105/2d35 ILCS 110/2d35 ILCS 115/3from Ch. 120, par. 439.10335 ILCS 120/2 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. 2/6/2026HouseFiled with the Clerk by Rep. Dagmara Avelar 2/10/2026HouseFirst Reading 2/10/2026HouseReferred to Rules Committee 2/24/2026HouseAssigned to Revenue & Finance Committee 2/26/2026HouseTo Tax Policy: Other Taxes Subcommittee 3/27/2026HouseRule 19(a) / Re-referred to Rules Committee