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---
type: "Bill"
title: "ROTA-RETAILERS"
description: "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."
jurisdiction: "us/states/il"
legislature: "Illinois General Assembly"
session: "103rd"
identifier: "SB 3362"
citation: "Illinois SB 3362 (103rd)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Cristina Castro", "Kelly M. Burke"]
version_count: 3
action_count: 27
vote_count: 4
first_action: "2024-02-07"
last_action: "2024-08-09"
source: "openstates"
source_identifier: "ocd-bill/d2aaa200-839d-41c5-a69f-1dda8c50e67e"
source_url: "https://beta.ilga.gov/Legislation/BillStatus?DocNum=3362&GAID=17&DocTypeID=SB&LegId=152856&SessionID=112"
source_hash: "6f006dd805707c457466118e3578a1ad59023444a92d6fe94f13291f706011ce"
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 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](https://beta.ilga.gov/documents/legislation/103/SB/PDF/10300SB3362.pdf)
2. **Engrossed** (committee substitute) — [source](https://beta.ilga.gov/documents/legislation/103/SB/PDF/10300SB3362eng.pdf)
3. **Enrolled** (enrolled) — [source](https://beta.ilga.gov/documents/legislation/103/SB/PDF/10300SB3362enr.pdf)
## Votes
- Revenue — **90** (pass) · lower
- Third Reading — **7435** (pass) · lower
- Third Reading — **4113** (pass) · lower
- Revenue & Finance — **126** (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](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d2aaa200-839d-41c5-a69f-1dda8c50e67e`. Confidence: reported (aggregated from official Illinois legislature records).