USE/OCC TX-VENDOR DISCOUNT

What it does

The legislature's own summary of the bill, or its official long title.

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, if the retailer or serviceman reports less than $50,000 in sales during the month for which the return is filed, then the vendor's discount for that retailer or serviceman shall be 3.5% (currently, 1.75%) of the amount collected or $5 per calendar year, whichever is greater. Effective immediately.

Every action

6 steps, oldest first, as the legislature records them.

1. Jan 17, 2025SenateFiled with Secretary by Sen. Craig Wilcox
2. Jan 17, 2025SenateFirst Reading
3. Jan 17, 2025CommitteeReferred to Assignments · Senate Assignments
4. May 30, 2025SenateAdded as Co-Sponsor Sen. Chris Balkema
5. Mar 31, 2026SenateAdded as Co-Sponsor Sen. Darby A. Hills
6. Jun 25, 2026SenateAdded as Co-Sponsor Sen. Seth Lewis

Roll calls

No recorded votes on this bill yet.

Sponsors

The member who introduced it, joined by 3 cosponsors: 3 Republicans.

• Craig WilcoxR Primary sponsor · District 32