Fabio
160 lines
12 KiB
Markdown
160 lines
12 KiB
Markdown
---
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type: "Bill"
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title: "SALES TAX-LOCAL SOURCING"
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description: "Amends the State Finance Act, the Illinois Municipal Code, the Counties Code, the Flood Prevention District Act, the Metropolitan Pier and Exposition Authority Act, the Local Mass Transit District Act, the Regional Transportation Authority Act, the Civic Center Code, the Metro-East Park and Recreation District Act, and the Water Commission Act of 1985. Provides that, with respect to retailers' and service occupation taxes imposed by the State and units of local government, sales are attributed to the unit of local government where the purchase order is accepted, subject to certain exceptions. Provides that, if the acceptance location is outside of the State, but the tangible personal property being sold is (i) in the inventory of the seller at a location within the State at the time of sale or (ii) subsequently produced by the seller at a location in the State, then the sale is attributed to the municipality or unincorporated area where the inventory is located or the property is produced. Contains provisions concerning keep-full contracts and long-term blanket or master contracts. Effective immediately."
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jurisdiction: "us/states/il"
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legislature: "Illinois General Assembly"
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session: "97th"
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identifier: "SB 2194"
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citation: "Illinois SB 2194 (97th)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: []
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version_count: 3
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action_count: 98
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vote_count: 4
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first_action: "2011-02-10"
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last_action: "2012-06-14"
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source: "openstates"
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source_identifier: "ocd-bill/8971f7cc-a259-480c-a32c-8d46e3a38220"
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source_url: "http://ilga.gov/legislation/BillStatus.asp?DocNum=2194&GAID=11&DocTypeID=SB&LegId=58393&SessionID=84&GA=97"
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source_hash: "45ef59e3de5b3b22349d6e8d8bd0e06babae2a8a85044b100410693c4fe9c12e"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-il"]
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---
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# Illinois SB 2194 (97th) — SALES TAX-LOCAL SOURCING
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Amends the State Finance Act, the Illinois Municipal Code, the Counties Code, the Flood Prevention District Act, the Metropolitan Pier and Exposition Authority Act, the Local Mass Transit District Act, the Regional Transportation Authority Act, the Civic Center Code, the Metro-East Park and Recreation District Act, and the Water Commission Act of 1985. Provides that, with respect to retailers' and service occupation taxes imposed by the State and units of local government, sales are attributed to the unit of local government where the purchase order is accepted, subject to certain exceptions. Provides that, if the acceptance location is outside of the State, but the tangible personal property being sold is (i) in the inventory of the seller at a location within the State at the time of sale or (ii) subsequently produced by the seller at a location in the State, then the sale is attributed to the municipality or unincorporated area where the inventory is located or the property is produced. Contains provisions concerning keep-full contracts and long-term blanket or master contracts. Effective immediately.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Introduced** (filed) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09700SB2194&GA=97&SessionId=84&DocTypeId=SB&LegID=58393&DocNum=2194&GAID=11&Session=&print=true)
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2. **Engrossed** (committee substitute) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09700SB2194eng&GA=97&SessionId=84&DocTypeId=SB&LegID=58393&DocNum=2194&GAID=11&Session=&print=true)
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3. **Enrolled** (enrolled) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09700SB2194enr&GA=97&SessionId=84&DocTypeId=SB&LegID=58393&DocNum=2194&GAID=11&Session=&print=true)
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## Votes
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- Concurrence — **31–27** (pass) · upper
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- Concurrence, Amendment 3 — **31–27** (pass) · upper
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- Third Reading — **33–20** (pass) · upper
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- Third Reading — **60–52** (pass) · lower
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## Sponsors
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- Jeffrey M. Schoenberg — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2011-02-10** Filed with Secretary by Sen. Toi W. Hutchinson `filing`
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- **2011-02-10** First Reading `reading-1`
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- **2011-02-10** Referred to Assignments `referral-committee`
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- **2011-02-16** Added as Co-Sponsor Sen. Shane Cultra
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- **2011-02-16** Added as Chief Co-Sponsor Sen. Dan Kotowski
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- **2011-02-16** Added as Chief Co-Sponsor Sen. Chris Lauzen
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- **2011-03-01** Added as Co-Sponsor Sen. Sue Rezin
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- **2011-03-02** Assigned to Revenue `referral-committee`
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- **2011-03-03** Senate Committee Amendment No. 1 Filed with Secretary by Sen. Toi W. Hutchinson `amendment-introduction`
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- **2011-03-03** Senate Committee Amendment No. 1 Referred to Assignments `referral-committee`
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- **2011-03-04** Added as Co-Sponsor Sen. A. J. Wilhelmi
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- **2011-03-08** Senate Committee Amendment No. 1 Assignments Refers to Revenue
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- **2011-03-09** Senate Committee Amendment No. 1 Adopted `amendment-passage`
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- **2011-03-10** Do Pass as Amended Revenue; 010-000-000 `committee-passage`
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- **2011-03-10** Placed on Calendar Order of 2nd Reading March 14, 2011
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- **2011-03-14** Added as Co-Sponsor Sen. Linda Holmes
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- **2011-04-08** Added as Co-Sponsor Sen. Kyle McCarter
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- **2011-04-11** Second Reading `reading-2`
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- **2011-04-11** Placed on Calendar Order of 3rd Reading April 12, 2011
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- **2011-04-11** Senate Floor Amendment No. 2 Filed with Secretary by Sen. Toi W. Hutchinson `amendment-introduction`
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- **2011-04-11** Senate Floor Amendment No. 2 Referred to Assignments `referral-committee`
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- **2011-04-11** Senate Floor Amendment No. 3 Filed with Secretary by Sen. Toi W. Hutchinson `amendment-introduction`
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- **2011-04-11** Senate Floor Amendment No. 3 Referred to Assignments `referral-committee`
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- **2011-04-12** Senate Floor Amendment No. 2 Assignments Refers to Revenue
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- **2011-04-12** Senate Floor Amendment No. 3 Assignments Refers to Revenue
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- **2011-04-13** Senate Floor Amendment No. 2 Postponed - Revenue
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- **2011-04-13** Senate Floor Amendment No. 3 Recommend Do Adopt Revenue; 007-002-001
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- **2011-04-15** Recalled to Second Reading `reading-2`
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- **2011-04-15** Senate Floor Amendment No. 3 Adopted; Hutchinson `amendment-passage`
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- **2011-04-15** Placed on Calendar Order of 3rd Reading
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- **2011-04-15** Sponsor Removed Sen. Linda Holmes
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- **2011-04-15** Third Reading - Passed; 033-020-004 `reading-3, passage`
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- **2011-04-15** Senate Floor Amendment No. 2 Tabled Pursuant to Rule 5-4(a) `amendment-failure`
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- **2011-04-15** Arrived in House `introduction`
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- **2011-04-15** Placed on Calendar Order of First Reading `reading-1`
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- **2011-04-15** Chief House Sponsor Rep. Lisa M. Dugan
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- **2011-04-15** First Reading `reading-1`
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- **2011-04-15** Referred to Rules Committee `referral-committee`
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- **2011-04-25** Assigned to Executive Committee `referral-committee`
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- **2011-05-04** Added Alternate Co-Sponsor Rep. Pam Roth
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- **2011-05-04** Alternate Co-Sponsor Removed Rep. Pam Roth
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- **2011-05-13** Committee Deadline Extended-Rule 9(b) May 20, 2011
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- **2011-05-20** Final Action Deadline Extended-9(b) May 27, 2011
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- **2011-05-27** Final Action Deadline Extended-9(b) May 31, 2011
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- **2011-05-29** House Committee Amendment No. 1 Filed with Clerk by Rep. Barbara Flynn Currie `amendment-introduction`
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- **2011-05-29** House Committee Amendment No. 1 Referred to Rules Committee `referral-committee`
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- **2011-05-29** House Committee Amendment No. 1 In line by 3PM. Timely filed in accordance with House Rule 18(e)
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- **2011-05-29** House Committee Amendment No. 1 Rules Refers to Executive Committee
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- **2011-05-31** Rule 19(a) / Re-referred to Rules Committee `referral-committee`
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- **2011-05-31** House Committee Amendment No. 1 Tabled Pursuant to Rule 40 `amendment-failure`
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- **2012-05-15** Alternate Chief Sponsor Changed to Rep. Barbara Flynn Currie
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- **2012-05-16** Committee Deadline Extended-Rule 9(b) May 18, 2012
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- **2012-05-16** Assigned to Revenue & Finance Committee `referral-committee`
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- **2012-05-18** Final Action Deadline Extended-9(b) May 29, 2012
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- **2012-05-21** House Committee Amendment No. 2 Filed with Clerk by Rep. Barbara Flynn Currie `amendment-introduction`
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- **2012-05-21** House Committee Amendment No. 2 Referred to Rules Committee `referral-committee`
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- **2012-05-21** House Committee Amendment No. 2 Rules Refers to Revenue & Finance Committee
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- **2012-05-22** Sponsor Removed Sen. Shane Cultra
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- **2012-05-22** Sponsor Removed Sen. Kyle McCarter
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- **2012-05-22** House Committee Amendment No. 2 Adopted in Revenue & Finance Committee; by Voice Vote `amendment-passage`
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- **2012-05-22** Do Pass as Amended / Standard Debate Revenue & Finance Committee; 005-004-000 `committee-passage`
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- **2012-05-22** Placed on Calendar 2nd Reading - Standard Debate
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- **2012-05-22** Sponsor Removed Sen. Chris Lauzen
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- **2012-05-22** Sponsor Removed Sen. Sue Rezin
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- **2012-05-22** Second Reading - Standard Debate `reading-2`
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- **2012-05-22** Placed on Calendar 2nd Reading - Standard Debate
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- **2012-05-22** Held on Calendar Order of Second Reading - Standard Debate `reading-2`
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- **2012-05-24** Chief Sponsor Changed to Sen. Jeffrey M. Schoenberg
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- **2012-05-25** House Floor Amendment No. 3 Filed with Clerk by Rep. Barbara Flynn Currie `amendment-introduction`
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- **2012-05-25** House Floor Amendment No. 3 Referred to Rules Committee `referral-committee`
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- **2012-05-25** House Floor Amendment No. 3 Rules Refers to Human Services Committee
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- **2012-05-25** House Floor Amendment No. 3 Recommends Be Adopted Human Services Committee; 009-001-000 `committee-passage-favorable`
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- **2012-05-25** House Floor Amendment No. 3 Adopted by Voice Vote `amendment-passage`
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- **2012-05-25** Placed on Calendar Order of 3rd Reading - Standard Debate
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- **2012-05-25** Added Alternate Chief Co-Sponsor Rep. Karen A. Yarbrough
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- **2012-05-25** House Floor Amendment No. 3 Pension Note Filed as Amended
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- **2012-05-25** House Floor Amendment No. 3 Correctional Note Filed as Amended
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- **2012-05-25** House Floor Amendment No. 3 State Debt Impact Note Filed as Amended
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- **2012-05-25** Added Alternate Chief Co-Sponsor Rep. Kimberly du Buclet
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- **2012-05-25** Third Reading - Standard Debate - Passed 060-052-000 `reading-3, passage`
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- **2012-05-28** Secretary's Desk - Concurrence House Amendment(s) 2, 3
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- **2012-05-28** Placed on Calendar Order of Concurrence House Amendment(s) 2, 3 - May 29, 2012
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- **2012-05-28** Added as Chief Co-Sponsor Sen. Jacqueline Y. Collins
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- **2012-05-29** House Committee Amendment No. 2 Motion to Concur Filed with Secretary Sen. Jeffrey M. Schoenberg `filing`
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- **2012-05-29** House Committee Amendment No. 2 Motion to Concur Referred to Assignments `referral-committee`
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- **2012-05-29** House Floor Amendment No. 3 Motion to Concur Filed with Secretary Sen. Jeffrey M. Schoenberg `filing`
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- **2012-05-29** House Floor Amendment No. 3 Motion to Concur Referred to Assignments `referral-committee`
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- **2012-05-29** House Committee Amendment No. 2 Motion to Concur Assignments Referred to Executive `referral-committee`
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- **2012-05-29** House Floor Amendment No. 3 Motion to Concur Assignments Referred to Executive `referral-committee`
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- **2012-05-29** House Committee Amendment No. 2 Motion To Concur Recommended Do Adopt Executive; 009-004-000
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- **2012-05-29** House Floor Amendment No. 3 Motion To Concur Recommended Do Adopt Executive; 009-004-000
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- **2012-05-29** House Committee Amendment No. 2 Senate Concurs 031-027-000
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- **2012-05-29** House Floor Amendment No. 3 Senate Concurs 031-027-000
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- **2012-05-29** Passed Both Houses
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- **2012-06-07** Sent to the Governor `executive-receipt`
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- **2012-06-14** Governor Approved `executive-signature`
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- **2012-06-14** Effective Date June 14, 2012
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- **2012-06-14** Public Act . . . . . . . . . 97-0688 `became-law`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/8971f7cc-a259-480c-a32c-8d46e3a38220`. Confidence: reported (aggregated from official Illinois legislature records).
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