---
type: "Bill"
title: "ROTA-PURCHASE REVIEW"
description: "Amends the Retailers' Occupation Tax Act. Requires each holder of a Direct Pay Permit to review its purchase activity by January 31 and July 31 of each year to verify that the purchases made in the preceding 6-month period were sourced correctly and the correct tax rate was applied. Sets forth penalties for failure to comply with the reporting requirements. Effective immediately."
jurisdiction: "us/states/il"
legislature: "Illinois General Assembly"
session: "103rd"
identifier: "SB 3282"
citation: "Illinois SB 3282 (103rd)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Joe C. Sosnowski", "Sara Feigenholtz"]
version_count: 5
action_count: 45
vote_count: 7
first_action: "2024-02-07"
last_action: "2024-08-09"
source: "openstates"
source_identifier: "ocd-bill/d832a9ee-1442-44b3-b657-cf2a78517aa6"
source_url: "https://beta.ilga.gov/Legislation/BillStatus?DocNum=3282&GAID=17&DocTypeID=SB&LegId=152646&SessionID=112"
source_hash: "d7bcf21500ba34bcc4361295e710d0faa935c4c06851d333b8e8bf3e655837ca"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-il"]
---

# Illinois SB 3282 (103rd) — ROTA-PURCHASE REVIEW

Amends the Retailers' Occupation Tax Act. Requires each holder of a Direct Pay Permit to review its purchase activity by January 31 and July 31 of each year to verify that the purchases made in the preceding 6-month period were sourced correctly and the correct tax rate was applied. Sets forth penalties for failure to comply with the reporting requirements. Effective immediately.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://beta.ilga.gov/documents/legislation/103/SB/PDF/10300SB3282.pdf)
2. **Engrossed** (committee substitute) — [source](https://beta.ilga.gov/documents/legislation/103/SB/PDF/10300SB3282eng.pdf)
3. **House Amendment 001** (committee substitute) — [source](https://beta.ilga.gov/documents/legislation/103/SB/PDF/10300SB3282ham001.pdf)
4. **House Amendment 002** (committee substitute) — [source](https://beta.ilga.gov/documents/legislation/103/SB/PDF/10300SB3282ham002.pdf)
5. **Enrolled** (enrolled) — [source](https://beta.ilga.gov/documents/legislation/103/SB/PDF/10300SB3282enr.pdf)

## Votes

- Revenue & Finance, Amendment 2 — **19–0** (pass) · lower
- Revenue, Amendment 2 — **8–0** (pass) · lower
- Third Reading — **113–0** (pass) · lower
- Revenue — **9–0** (pass) · lower
- Third Reading — **59–0** (pass) · lower
- Concurrence, Amendment 2 — **58–0** (pass) · lower
- Revenue & Finance — **18–0** (pass) · lower

## Sponsors

- Joe C. Sosnowski — primary (person)
- Sara Feigenholtz — primary (person)
- Brandun Schweizer — cosponsor (person)
- Martin McLaughlin — cosponsor (person)
- Paul Jacobs — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2024-02-07** Filed with Secretary by Sen. Sara Feigenholtz `filing`
- **2024-02-07** First Reading `reading-1`
- **2024-02-07** Referred to Assignments
- **2024-02-20** Assigned to Revenue `referral-committee`
- **2024-03-07** Do Pass Revenue; 009-000-000
- **2024-03-07** Placed on Calendar Order of 2nd Reading March 12, 2024 `reading-2`
- **2024-03-14** Second Reading `reading-2`
- **2024-03-14** Placed on Calendar Order of 3rd Reading March 20, 2024
- **2024-04-10** Third Reading - Passed; 059-000-000 `passage, reading-3`
- **2024-04-10** Arrived in House `introduction`
- **2024-04-12** Chief House Sponsor Rep. Joe C. Sosnowski
- **2024-04-12** First Reading `reading-1`
- **2024-04-12** Referred to Rules Committee
- **2024-04-24** Assigned to Revenue & Finance Committee `referral-committee`
- **2024-05-01** House Committee Amendment No. 1 Filed with Clerk by Rep. Joe C. Sosnowski `amendment-introduction`
- **2024-05-01** House Committee Amendment No. 1 Referred to Rules Committee
- **2024-05-02** Do Pass / Short Debate Revenue & Finance Committee; 018-000-000
- **2024-05-02** House Committee Amendment No. 1 Tabled `amendment-failure`
- **2024-05-02** Placed on Calendar 2nd Reading - Short Debate `reading-2`
- **2024-05-06** House Floor Amendment No. 2 Filed with Clerk by Rep. Joe C. Sosnowski `amendment-introduction`
- **2024-05-06** House Floor Amendment No. 2 Referred to Rules Committee
- **2024-05-13** House Floor Amendment No. 2 Rules Refers to Revenue & Finance Committee
- **2024-05-16** House Floor Amendment No. 2 Recommends Be Adopted Revenue & Finance Committee; 019-000-000 `committee-passage-favorable`
- **2024-05-16** Second Reading - Short Debate `reading-2`
- **2024-05-16** Held on Calendar Order of Second Reading - Short Debate `reading-2`
- **2024-05-17** Third Reading/Final Action Deadline Extended-9(b) May 24, 2024
- **2024-05-21** House Floor Amendment No. 2 Adopted `amendment-passage`
- **2024-05-21** Placed on Calendar Order of 3rd Reading - Short Debate
- **2024-05-21** Third Reading - Short Debate - Passed 113-000-000 `passage, reading-3`
- **2024-05-21** Added Alternate Co-Sponsor Rep. Martin McLaughlin
- **2024-05-21** Added Alternate Co-Sponsor Rep. Paul Jacobs
- **2024-05-21** Added Alternate Co-Sponsor Rep. Brandun Schweizer
- **2024-05-21** Secretary's Desk - Concurrence House Amendment(s) 2
- **2024-05-21** Placed on Calendar Order of Concurrence House Amendment(s) 2 - May 21, 2024
- **2024-05-22** House Floor Amendment No. 2 Motion to Concur Filed with Secretary Sen. Sara Feigenholtz `filing`
- **2024-05-22** House Floor Amendment No. 2 Motion to Concur Referred to Assignments
- **2024-05-23** House Floor Amendment No. 2 Motion to Concur Assignments Referred to Revenue
- **2024-05-23** House Floor Amendment No. 2 Motion To Concur Recommended Do Adopt Revenue; 008-000-000
- **2024-05-24** House Floor Amendment No. 2 Senate Concurs 058-000-000
- **2024-05-24** Senate Concurs
- **2024-05-24** Passed Both Houses
- **2024-06-21** Sent to the Governor `executive-receipt`
- **2024-08-09** Governor Approved `executive-signature`
- **2024-08-09** Effective Date August 9, 2024
- **2024-08-09** Public Act . . . . . . . . . 103-0966 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d832a9ee-1442-44b3-b657-cf2a78517aa6`. Confidence: reported (aggregated from official Illinois legislature records).