Illinois SB 3790: USE/OCC TX-MULTISTATE

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
SB3790

Introduced 2/5/2026, by Sen. Chris Balkema 

SYNOPSIS AS INTRODUCED:

35 ILCS 105/3-55 from Ch. 120, par. 439.3-55

35 ILCS 110/3-45 from Ch. 120, par. 439.33-45

35 ILCS 115/3-5

35 ILCS 120/2-5

 Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Reinstates the exemption for the use or sale of tangible personal property purchased from an Illinois retailer by a taxpayer engaged in centralized purchasing activities in Illinois. Provides that the exemption is repealed on June 30, 2031 (currently, June 30, 2016). Effective immediately.

LRB104 19634 HLH 33083 b

A BILL FOR

SB3790LRB104 19634 HLH 33083 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 

53-55 as follows:

6 (35 ILCS 105/3-55) (from Ch. 120, par. 439.3-55)

7 Sec. 3-55. Multistate exemption. To prevent actual or 

8likely multistate taxation, the tax imposed by this Act does 

9not apply to the use of tangible personal property in this 

10State under the following circumstances:

11 (a) The use, in this State, of tangible personal property 

12acquired outside this State by a nonresident individual and 

13brought into this State by the individual for his or her own 

14use while temporarily within this State or while passing 

15through this State.

16 (b) (Blank).

17 (c) The use, in this State, by owners or lessors, lessees, 

18or shippers of tangible personal property that is utilized by 

19interstate carriers for hire for use as rolling stock moving 

20in interstate commerce as long as so us