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HB0058

HB0058: Changes to Tax Rules for Holidays

Last scannedAug 24, 2026, 10:00 AM

In one sentence

This bill amends specific sections of Illinois tax laws related to use and occupation taxes.

What it does

  • Amends Section 6z-18 and Section 6z-20 of the Retailers' Occupation Tax Act (30 ILCS 105).
  • Updates Sections 3-6, 3-10, and 9 of the Use Tax Act (35 ILCS 105).
  • Changes Sections 2-8, 2-10, and 3 of the Service Occupations Tax Act (35 ILCS 120).

Who it affects

  • Entities subject to Illinois use tax laws.
  • Entities paying service occupation taxes in Illinois.

Limits and unknowns

  • The official text lists the law sections changed but does not explain how holiday rules are specifically altered.
  • No effective date is listed for when these changes begin.
  • The bill status shows it was re-referred to a committee, so its final passage or enactment is uncertain based on this document.

Official record

Sources

Source attached

Official summary

USE/OCC TX-HOLIDAY