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type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags
type title description jurisdiction legislature session identifier citation classification subjects status primary_sponsors version_count action_count vote_count first_action last_action source source_identifier source_url source_hash vintage source_snapshot retrieved_at confidence tags
Bill USE/OCC/CIG TX-BOOKS & RECORDS Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers' Occupation Tax Act, the Cigarette Tax Act, and the Cigarette Use Tax Act. Provides that a taxpayer is prohibited from introducing into evidence in a proceeding before the Department of Revenue, Tax Tribunal, or court any books or records that the taxpayer failed to produce to the Department for examination, unless the books and records are received by the Department no less than 5 business days prior to seeking introduction of the books and records in the proceeding. Sets forth penalties for failure to keep or produce certain books and records. Requires distributors and secondary distributors who purchase cigarettes for shipment into Illinois from a point outside this State to make the invoices available for inspection upon demand by a duly authorized employee of the Department. Provides that the Department may assess taxes, penalties, and interest on original packages of cigarettes that do not contain property tax stamps. Provides that, if a person fails to produce records for inspection by the Department upon request, a prima facie presumption shall arise that the person has failed to keep the records so required. Provides that the sale of individual or loose cigarettes is prohibited. Amends the Tobacco Products Tax Act of 1995 to make changes concerning penalties for failure to keep and produce books and records. Effective immediately. us/states/il Illinois General Assembly 100th SB 3141 Illinois SB 3141 (100th)
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3 51 3 2018-02-15 2018-08-17 openstates ocd-bill/14b08bcb-b9f1-480f-9d25-3186979eda87 http://ilga.gov/legislation/BillStatus.asp?DocNum=3141&GAID=14&DocTypeID=SB&LegId=110731&SessionID=91&GA=100 a10452d0d6fc330cb6f27b2852e3466dd57ca1ae9681cc4d044da4b4dd86a2a8 2026-07-01 https://data.openstates.org/daily/2026-07-01/public.pgdump 2026-07-06 reported
legislation
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us-il

Illinois SB 3141 (100th) — USE/OCC/CIG TX-BOOKS & RECORDS

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers' Occupation Tax Act, the Cigarette Tax Act, and the Cigarette Use Tax Act. Provides that a taxpayer is prohibited from introducing into evidence in a proceeding before the Department of Revenue, Tax Tribunal, or court any books or records that the taxpayer failed to produce to the Department for examination, unless the books and records are received by the Department no less than 5 business days prior to seeking introduction of the books and records in the proceeding. Sets forth penalties for failure to keep or produce certain books and records. Requires distributors and secondary distributors who purchase cigarettes for shipment into Illinois from a point outside this State to make the invoices available for inspection upon demand by a duly authorized employee of the Department. Provides that the Department may assess taxes, penalties, and interest on original packages of cigarettes that do not contain property tax stamps. Provides that, if a person fails to produce records for inspection by the Department upon request, a prima facie presumption shall arise that the person has failed to keep the records so required. Provides that the sale of individual or loose cigarettes is prohibited. Amends the Tobacco Products Tax Act of 1995 to make changes concerning penalties for failure to keep and produce books and records. Effective immediately.

Version chain

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

  1. Introduced (filed) — source
  2. Engrossed (committee substitute) — source
  3. Enrolled (enrolled) — source

Votes

  • Third Reading — 7835 (pass) · lower
  • Third Reading — 530 (pass) · upper
  • Concurrence — 520 (pass) · upper

Sponsors

  • Karen McConnaughay — primary (person)

Timeline

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

  • 2018-02-15 Filed with Secretary by Sen. Karen McConnaughay filing
  • 2018-02-15 First Reading reading-1
  • 2018-02-15 Referred to Assignments referral-committee
  • 2018-02-27 Assigned to Revenue referral-committee
  • 2018-04-12 Do Pass Revenue; 009-000-000 committee-passage
  • 2018-04-12 Placed on Calendar Order of 2nd Reading April 17, 2018
  • 2018-04-18 Second Reading reading-2
  • 2018-04-18 Placed on Calendar Order of 3rd Reading April 19, 2018
  • 2018-04-20 Senate Floor Amendment No. 1 Filed with Secretary by Sen. Karen McConnaughay amendment-introduction
  • 2018-04-20 Senate Floor Amendment No. 1 Referred to Assignments referral-committee
  • 2018-04-23 Senate Floor Amendment No. 1 Assignments Refers to Revenue
  • 2018-04-25 Senate Floor Amendment No. 1 Recommend Do Adopt Revenue; 005-000-000
  • 2018-04-27 Rule 2-10 Third Reading Deadline Established As May 3, 2018 reading-3
  • 2018-05-03 Rule 3-9(a) / Re-referred to Assignments referral-committee
  • 2018-05-08 Rule 2-10 Third Reading Deadline Established As May 11, 2018 reading-3
  • 2018-05-08 Approved for Consideration Assignments
  • 2018-05-08 Added as Co-Sponsor Sen. Jil Tracy
  • 2018-05-08 Placed on Calendar Order of 3rd Reading May 9, 2018
  • 2018-05-09 Recalled to Second Reading reading-2
  • 2018-05-09 Senate Floor Amendment No. 1 Adopted; McConnaughay amendment-passage
  • 2018-05-09 Placed on Calendar Order of 3rd Reading
  • 2018-05-09 Third Reading - Passed; 053-000-000 reading-3, passage
  • 2018-05-09 Arrived in House introduction
  • 2018-05-09 Chief House Sponsor Rep. Michael J. Zalewski
  • 2018-05-10 First Reading reading-1
  • 2018-05-10 Referred to Rules Committee referral-committee
  • 2018-05-14 Assigned to Revenue & Finance Committee referral-committee
  • 2018-05-22 House Committee Amendment No. 1 Filed with Clerk by Rep. Michael J. Zalewski amendment-introduction
  • 2018-05-22 House Committee Amendment No. 1 Referred to Rules Committee referral-committee
  • 2018-05-23 House Committee Amendment No. 1 Rules Refers to Revenue & Finance Committee
  • 2018-05-24 House Committee Amendment No. 1 Adopted in Revenue & Finance Committee; by Voice Vote amendment-passage
  • 2018-05-24 Do Pass as Amended / Short Debate Revenue & Finance Committee; 008-000-000 committee-passage
  • 2018-05-24 Placed on Calendar 2nd Reading - Short Debate
  • 2018-05-24 Second Reading - Short Debate reading-2
  • 2018-05-24 Held on Calendar Order of Second Reading - Short Debate reading-2
  • 2018-05-25 Final Action Deadline Extended-9(b) May 31, 2018
  • 2018-05-30 Placed on Calendar Order of 3rd Reading - Short Debate
  • 2018-05-30 Third Reading - Short Debate - Passed 078-035-001 reading-3, passage
  • 2018-05-30 Secretary's Desk - Concurrence House Amendment(s) 1
  • 2018-05-30 Placed on Calendar Order of Concurrence House Amendment(s) 1 - May 30, 2018
  • 2018-05-30 House Committee Amendment No. 1 Motion to Concur Filed with Secretary Sen. Karen McConnaughay filing
  • 2018-05-30 House Committee Amendment No. 1 Motion to Concur Referred to Assignments referral-committee
  • 2018-05-31 House Committee Amendment No. 1 Motion to Concur Assignments Referred to State Government referral-committee
  • 2018-05-31 House Committee Amendment No. 1 Motion To Concur Recommended Do Adopt State Government; 007-000-000
  • 2018-05-31 House Committee Amendment No. 1 Senate Concurs 052-000-000
  • 2018-05-31 Senate Concurs
  • 2018-05-31 Passed Both Houses
  • 2018-06-29 Sent to the Governor executive-receipt
  • 2018-08-17 Governor Approved executive-signature
  • 2018-08-17 Effective Date August 17, 2018
  • 2018-08-17 Public Act . . . . . . . . . 100-0940 became-law

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/14b08bcb-b9f1-480f-9d25-3186979eda87. Confidence: reported (aggregated from official Illinois legislature records).