Fabio
121 lines
8.1 KiB
Markdown
121 lines
8.1 KiB
Markdown
---
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type: "Bill"
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title: "RENTAL-PURCHASE TAX"
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description: "Creates the Rental Purchase Agreement Occupation and Use Tax Act. Provides that an occupation tax is imposed upon persons engaged in this State in the business of renting merchandise under a rental-purchase agreement in Illinois, at the rate of 6.25% of the gross receipts received from such business. Provides that a corresponding use tax is imposed upon the privilege of using merchandise rented under a rental-purchase agreement in Illinois at the rate of 6.25% of the gross receipts received from such business. Provides for the imposition and collection of both taxes by the Department of Revenue, and for the filing of returns and the payment of taxes imposed under this Act. Provides the Department of Revenue with rulemaking authority. Amends the Use Tax Act and the Retailers' Occupation Tax Act to make conforming changes. Effective immediately."
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jurisdiction: "us/states/il"
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legislature: "Illinois General Assembly"
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session: "100th"
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identifier: "SB 1434"
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citation: "Illinois SB 1434 (100th)"
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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: 60
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vote_count: 3
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first_action: "2017-02-09"
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last_action: "2017-08-25"
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source: "openstates"
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source_identifier: "ocd-bill/5fd9492a-c376-43c3-950d-bb0b3aa9fc7a"
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source_url: "http://ilga.gov/legislation/BillStatus.asp?DocNum=1434&GAID=14&DocTypeID=SB&LegId=103798&SessionID=91&GA=100"
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source_hash: "1cd5dfdc738229040f38cc860a497ade28cb961e75fdd2cf5ea6c653b50646b5"
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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 1434 (100th) — RENTAL-PURCHASE TAX
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Creates the Rental Purchase Agreement Occupation and Use Tax Act. Provides that an occupation tax is imposed upon persons engaged in this State in the business of renting merchandise under a rental-purchase agreement in Illinois, at the rate of 6.25% of the gross receipts received from such business. Provides that a corresponding use tax is imposed upon the privilege of using merchandise rented under a rental-purchase agreement in Illinois at the rate of 6.25% of the gross receipts received from such business. Provides for the imposition and collection of both taxes by the Department of Revenue, and for the filing of returns and the payment of taxes imposed under this Act. Provides the Department of Revenue with rulemaking authority. Amends the Use Tax Act and the Retailers' Occupation Tax Act to make conforming changes. 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=10000SB1434&GA=100&SessionId=91&DocTypeId=SB&LegID=103798&DocNum=1434&GAID=14&Session=&print=true)
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2. **Engrossed** (committee substitute) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=10000SB1434eng&GA=100&SessionId=91&DocTypeId=SB&LegID=103798&DocNum=1434&GAID=14&Session=&print=true)
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3. **Enrolled** (enrolled) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=10000SB1434enr&GA=100&SessionId=91&DocTypeId=SB&LegID=103798&DocNum=1434&GAID=14&Session=&print=true)
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## Votes
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- Third Reading — **53–0** (pass) · upper
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- Third Reading — **98–18** (pass) · lower
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- Concurrence — **53–0** (pass) · upper
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## Sponsors
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- Thomas Cullerton — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2017-02-09** Filed with Secretary by Sen. Thomas Cullerton `filing`
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- **2017-02-09** First Reading `reading-1`
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- **2017-02-09** Referred to Assignments `referral-committee`
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- **2017-02-22** Assigned to Revenue `referral-committee`
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- **2017-03-01** Postponed - Revenue
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- **2017-03-09** Postponed - Revenue
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- **2017-03-09** Senate Committee Amendment No. 1 Filed with Secretary by Sen. Thomas Cullerton `amendment-introduction`
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- **2017-03-09** Senate Committee Amendment No. 1 Referred to Assignments `referral-committee`
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- **2017-03-15** Senate Committee Amendment No. 1 Assignments Refers to Revenue
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- **2017-03-15** Senate Committee Amendment No. 1 Adopted `amendment-passage`
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- **2017-03-16** Do Pass as Amended Revenue; 008-000-000 `committee-passage`
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- **2017-03-16** Placed on Calendar Order of 2nd Reading March 28, 2017
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- **2017-04-06** Second Reading `reading-2`
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- **2017-04-06** Placed on Calendar Order of 3rd Reading April 25, 2017
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- **2017-04-24** Senate Floor Amendment No. 2 Filed with Secretary by Sen. Thomas Cullerton `amendment-introduction`
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- **2017-04-24** Senate Floor Amendment No. 2 Referred to Assignments `referral-committee`
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- **2017-04-25** Senate Floor Amendment No. 2 Assignments Refers to Revenue
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- **2017-04-26** Added as Co-Sponsor Sen. Neil Anderson
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- **2017-04-27** Added as Co-Sponsor Sen. Dale Fowler
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- **2017-04-27** Added as Co-Sponsor Sen. Andy Manar
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- **2017-04-27** Added as Co-Sponsor Sen. William E. Brady
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- **2017-04-28** Rule 2-10 Third Reading Deadline Established As May 31, 2017 `reading-3`
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- **2017-05-02** Added as Co-Sponsor Sen. Wm. Sam McCann
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- **2017-05-02** Added as Co-Sponsor Sen. Dale A. Righter
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- **2017-05-04** Senate Floor Amendment No. 2 Recommend Do Adopt Revenue; 008-000-000
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- **2017-05-04** Recalled to Second Reading `reading-2`
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- **2017-05-04** Senate Floor Amendment No. 2 Adopted; T. Cullerton `amendment-passage`
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- **2017-05-04** Placed on Calendar Order of 3rd Reading
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- **2017-05-04** Added as Co-Sponsor Sen. Laura M. Murphy
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- **2017-05-04** Third Reading - Passed; 053-000-000 `reading-3, passage`
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- **2017-05-05** Arrived in House `introduction`
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- **2017-05-05** Chief House Sponsor Rep. Jay Hoffman
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- **2017-05-09** First Reading `reading-1`
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- **2017-05-09** Referred to Rules Committee `referral-committee`
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- **2017-05-15** Assigned to Revenue & Finance Committee `referral-committee`
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- **2017-05-19** Committee Deadline Extended-Rule 9(b) May 26, 2017
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- **2017-05-23** House Committee Amendment No. 1 Filed with Clerk by Rep. Jay Hoffman `amendment-introduction`
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- **2017-05-23** House Committee Amendment No. 1 Referred to Rules Committee `referral-committee`
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- **2017-05-24** House Committee Amendment No. 1 Rules Refers to Revenue & Finance Committee
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- **2017-05-24** House Committee Amendment No. 1 Adopted in Revenue & Finance Committee; by Voice Vote `amendment-passage`
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- **2017-05-24** Do Pass as Amended / Short Debate Revenue & Finance Committee; 007-004-000 `committee-passage`
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- **2017-05-24** Placed on Calendar 2nd Reading - Short Debate
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- **2017-05-24** Second Reading - Short Debate `reading-2`
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- **2017-05-24** Placed on Calendar Order of 3rd Reading - Short Debate
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- **2017-05-25** Added Alternate Chief Co-Sponsor Rep. John M. Cabello
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- **2017-05-26** Final Action Deadline Extended-9(b) May 31, 2017
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- **2017-05-30** Third Reading - Short Debate - Passed 098-018-000 `reading-3, passage`
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- **2017-05-30** Secretary's Desk - Concurrence House Amendment(s) 1
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- **2017-05-30** Placed on Calendar Order of Concurrence House Amendment(s) 1 - May 31, 2017
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- **2017-05-30** House Committee Amendment No. 1 Motion to Concur Filed with Secretary Sen. Thomas Cullerton `filing`
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- **2017-05-30** House Committee Amendment No. 1 Motion to Concur Referred to Assignments `referral-committee`
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- **2017-05-31** House Committee Amendment No. 1 Motion to Concur Assignments Referred to Executive `referral-committee`
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- **2017-05-31** House Committee Amendment No. 1 Motion To Concur Recommended Do Adopt Executive; 016-000-000
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- **2017-05-31** House Committee Amendment No. 1 Senate Concurs 053-000-000
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- **2017-05-31** Senate Concurs
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- **2017-05-31** Passed Both Houses
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- **2017-06-29** Sent to the Governor `executive-receipt`
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- **2017-08-25** Governor Approved `executive-signature`
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- **2017-08-25** Effective Date January 1, 2018
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- **2017-08-25** Public Act . . . . . . . . . 100-0437 `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/5fd9492a-c376-43c3-950d-bb0b3aa9fc7a`. Confidence: reported (aggregated from official Illinois legislature records).
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