republic-os/legislation/us/states/il/103rd/sb-3362.md

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	ROTA-RETAILERS	Amends the Retailers' Occupation Tax Act. Provides that a retailer that makes retail sales of tangible personal property to Illinois customers from a location or locations outside of Illinois is engaged in the occupation of selling at retail in Illinois for the purposes of the Retailers' Occupation Tax Act under specified conditions. Provides that a retailer maintaining a place of business in this State that makes retail sales of tangible personal property to Illinois customers from a location or locations outside of Illinois is engaged in the business of selling at the Illinois location to which the tangible personal property is shipped or delivered or at which possession is taken by the purchaser. Effective January 1, 2025.	us/states/il	Illinois General Assembly	103rd	SB 3362	Illinois SB 3362 (103rd)	bill		enacted	Cristina Castro Kelly M. Burke	3	27	4	2024-02-07	2024-08-09	openstates	ocd-bill/d2aaa200-839d-41c5-a69f-1dda8c50e67e	https://beta.ilga.gov/Legislation/BillStatus?DocNum=3362&GAID=17&DocTypeID=SB&LegId=152856&SessionID=112	6f006dd805707c457466118e3578a1ad59023444a92d6fe94f13291f706011ce	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-il

Illinois SB 3362 (103rd) — ROTA-RETAILERS

Amends the Retailers' Occupation Tax Act. Provides that a retailer that makes retail sales of tangible personal property to Illinois customers from a location or locations outside of Illinois is engaged in the occupation of selling at retail in Illinois for the purposes of the Retailers' Occupation Tax Act under specified conditions. Provides that a retailer maintaining a place of business in this State that makes retail sales of tangible personal property to Illinois customers from a location or locations outside of Illinois is engaged in the business of selling at the Illinois location to which the tangible personal property is shipped or delivered or at which possession is taken by the purchaser. Effective January 1, 2025.

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

• Revenue — 9–0 (pass) · lower
• Third Reading — 74–35 (pass) · lower
• Third Reading — 41–13 (pass) · lower
• Revenue & Finance — 12–6 (pass) · lower

Sponsors

• Cristina Castro — primary (person)
• Kelly M. Burke — primary (person)

Timeline

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

• 2024-02-07 Filed with Secretary by Sen. Cristina Castro 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
• 2024-04-09 Third Reading - Passed; 041-013-000 passage, reading-3
• 2024-04-09 Arrived in House introduction
• 2024-04-09 Chief House Sponsor Rep. Kelly M. Burke
• 2024-04-10 First Reading reading-1
• 2024-04-10 Referred to Rules Committee
• 2024-04-15 Assigned to Revenue & Finance Committee referral-committee
• 2024-05-02 Do Pass / Short Debate Revenue & Finance Committee; 012-006-000
• 2024-05-02 Placed on Calendar 2nd Reading - Short Debate reading-2
• 2024-05-08 Second Reading - Short Debate reading-2
• 2024-05-08 Placed on Calendar Order of 3rd Reading - Short Debate
• 2024-05-17 Third Reading/Final Action Deadline Extended-9(b) May 24, 2024
• 2024-05-24 Third Reading/Final Action Deadline Extended-9(b) May 27, 2024
• 2024-05-26 Third Reading/Final Action Deadline Extended-9(b) May 31, 2024
• 2024-05-28 Third Reading - Short Debate - Passed 074-035-000 passage, reading-3
• 2024-05-28 Passed Both Houses
• 2024-06-26 Sent to the Governor executive-receipt
• 2024-08-09 Governor Approved executive-signature
• 2024-08-09 Effective Date January 1, 2025
• 2024-08-09 Public Act . . . . . . . . . 103-0983 became-law

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/d2aaa200-839d-41c5-a69f-1dda8c50e67e. Confidence: reported (aggregated from official Illinois legislature records).