Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
8.7 KiB
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 | ||||
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| 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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enacted | 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 |
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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.
Votes
- Third Reading — 78–35 (pass) · lower
- Third Reading — 53–0 (pass) · upper
- Concurrence — 52–0 (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).