USE/OCC TAX-DELIVERY SALES

Summary

The bill changes Illinois’ use and occupation tax laws so the Department of Revenue can audit both marketplace sellers and delivery‑network companies for qualifying delivery sales. It also allows a delivery‑network company to deduct the tax it paid to a marketplace seller from its own tax liability. The changes impact online marketplaces, delivery platforms, couriers and Illinois retailers.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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