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Repeals the Messages Tax Act. Makes changes concerning cross-references to that Act. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act, and various Acts imposing local use and occupation taxes to replace references to "alcoholic beverages" with "alcoholic liquor taxable under Section 8-1 of the Liquor Control Act". Makes technical changes concerning incorporation of provisions of the Retailers' Occupation Tax Act into various other Acts. Amends the Hotel Operators' Occupation Tax Act to make changes concerning re-renters of hotel rooms. Effective immediately.
Introduced
Feb 6, 2026
Last Action
Feb 26, 2026
Session
IL 104th
Sponsors
1 primary · 0 co
House Committee Amendment No. 1 Filed with Clerk by Rep. Margaret Croke
To Tax Policy: Other Taxes Subcommittee
House Committee Amendment No. 1 Referred to Rules Committee
Assigned to Revenue & Finance Committee
Referred to Rules Committee
First Reading
Filed with the Clerk by Rep. Margaret Croke
Get a plain-English explanation of what this bill does, who it affects, and why it matters.
To Tax Policy: Other Taxes Subcommittee