Illinois HB 5392: USE/OCC TAX-DELIVERY SALES

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
HB5392

Introduced 2/10/2026, by Rep. Dagmara Avelar 

SYNOPSIS AS INTRODUCED:

35 ILCS 105/2d

35 ILCS 110/2d

35 ILCS 115/3 from Ch. 120, par. 439.103

35 ILCS 120/2

 Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that the Department of Revenue may audit both the marketplace seller and the delivery network company for a qualified delivery network sale. Provides that, with respect to a qualified delivery network sale made on or after the effective date of the amendatory Act, a delivery network company may deduct or exclude from its tax liability the amount of tax that the delivery network company paid to the marketplace seller in connection with the qualified delivery network sale.

LRB104 18823 HLH 32268 b

A BILL FOR

HB5392LRB104 18823 HLH 32268 b

1 AN ACT concerning revenue.

2 Be it enacted by the People of the State of Illinois, 

3represented in the General Assembly:

4 Section 5. The Use Tax Act is amended by changing Section 

52d as follows:

6 (35 ILCS 105/2d)

7 Sec. 2d. Marketplace facilitators and marketplace sellers.

8 (a) As used in this Section:

9 "Affiliate" means a person that, with respect to another 

10person: (i) has a direct or indirect ownership interest of 

11more than 5 percent in the other person; or (ii) is related to 

12the other person because a third person, or a group of third 

13persons who are affiliated with each other as defined in this 

14subsection, holds a direct or indirect ownership interest of 

15more than 5% in the related person.

16 "Marketplace" means a physical or electronic place, forum, 

17platform, application, or other method by which