Session: 102nd General Assembly
Year: 2021
Bill #: SB3658
Category: Revenue
Position: No position
Mandate? No
Revenue Loss?
Authority Preemption?

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Amends the County Motor Fuel Tax Law in the Counties Code. Defines "sold at retail within the county" and "retailers within the county." The bill is an initiative of the Illinois Fuel and Retail Association (IFRA) and seeks to make it easier for IFRA members to determine where to source fuel sales. It changes taxation from being origin-sourced and instead makes it destination-sourced. Effective January 1, 2023.

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