Illinois SB 3932: SERVICE OCC TAX-PHARMACY

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
SB3932

Introduced 2/6/2026, by Sen. Terri Bryant 

SYNOPSIS AS INTRODUCED:

35 ILCS 115/3-10

 Amends the Service Occupation Tax Act. Provides that, if a pharmacy, pharmacist, or durable medical equipment provider, submits a claim to a third party payer for the sale of covered tangible personal property, then the third-party payer wholly assumes the responsibility of the serviceman to remit the tax to the State for any claim that is paid, reimbursed, or remunerated to the pharmacy, pharmacist, or durable medical equipment provider.

LRB104 19452 HLH 32900 b

A BILL FOR

SB3932LRB104 19452 HLH 32900 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 Service Occupation Tax Act is amended by 

5changing Section 3-10 as follows:

6 (35 ILCS 115/3-10)

7 Sec. 3-10. Rate of tax. Unless otherwise provided in this 

8Section, the tax imposed by this Act is at the rate of 6.25% of 

9the "selling price", as defined in Section 2 of the Service Use 

10Tax Act, of the tangible personal property, including, on and 

11after January 1, 2025, tangible personal property transferred 

12by lease. For the purpose of computing this tax, in no event 

13shall the "selling price" be less than the cost price to the 

14serviceman of the tangible personal property transferred. The 

15selling price of each item of tangible personal property 

16transferred as an incident of a sale of service may be shown as 

17a distinct and separate item on the serviceman's billing to 

18the service customer. If the selling price is not so shown, the 

19selling price of the tangible personal property is deemed to