Illinois 104th General Assembly Status: Introduced Bipartisan · 2 D · 1 R cosponsors

SB3843      — USE/OCC TAX-DELIVERY SALES

Last action — Senate Committee Amendment No. 2 Rule 3-9(a) / Re-referred to Assignments

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  1. 1
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill has been introduced in the Senate. Introduced February 06, 2026. It must pass committee before a floor vote.

Next likely step: a committee referral and hearing.

Prognosis

Stalled 28% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • Introduced

    Current position in the legislative process.

  • 3 sponsors

    1 primary, 2 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (2 D · 1 R) — cross-party backing.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

In plain language

The bill modifies tax auditing and liability for delivery network sales.

This bill allows the Department of Revenue to audit both marketplace sellers and delivery network companies. It also permits delivery network companies to deduct certain taxes related to qualified delivery network sales.

What this means for you
  • Workers: Changes in tax liabilities for delivery network companies may influence their business operations and employment environment.
  • Small Business: If you operate a marketplace, this bill could affect your tax obligations during audits.

Summary

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.

Bill Text

We don't have the full text on file for this bill yet.

Read SB3843 on the official Illinois source →

Action History

  1. Senate Committee Amendment No. 2 Rule 3-9(a) / Re-referred to Assignments

  2. Senate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments

  3. Rule 3-9(a) / Re-referred to Assignments

  4. Senate Committee Amendment No. 2 Assignments Refers to Revenue

  5. Senate Committee Amendment No. 2 Referred to Assignments

  6. Senate Committee Amendment No. 2 Filed with Secretary by Sen. Patrick J. Joyce

  7. Senate Committee Amendment No. 1 Assignments Refers to Revenue

  8. Rule 2-10 Committee/3rd Reading Deadline Established As May 22, 2026

  9. Senate Committee Amendment No. 1 Referred to Assignments

  10. Senate Committee Amendment No. 1 Filed with Secretary by Sen. Patrick J. Joyce

  11. Rule 2-10 Committee/3rd Reading Deadline Established As May 15, 2026

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

  13. Added as Co-Sponsor Sen. Chris Balkema

  14. Added as Co-Sponsor Sen. Meg Loughran Cappel

  15. Assigned to Revenue

  16. Referred to Assignments

  17. First Reading

  18. Filed with Secretary by Sen. Patrick J. Joyce

Sponsors

Sponsorship breakdown

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1 sponsors · 2 co-sponsors · 180 not signed on

Sponsors (1)

Co-sponsors (2)

Not signed on (180)

180 members have not signed on to this bill.

Show all 180 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation technology
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB3843      do?
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.
Who sponsors SB3843     ?
SB3843      is sponsored by Patrick J. Joyce (Democrat), Meg Loughran Cappel (Democrat), and Chris Balkema (Republican).
What is the current status of SB3843     ?
This bill has been introduced in the Senate. Introduced February 06, 2026. It must pass committee before a floor vote.
Where can I track SB3843     ?
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Last checked for changes 4 months ago · updated continuously

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