Illinois legislation · 104th General Assembly
Illinois SB4205: USE/OCC TX-MOTOR FUEL
Status: Introduced, September 30, 2026
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, from July 1, 2026 through December 31, 2026, use and occupation taxes on motor fuel and gasohol are imposed at the rate of 1.25%. Makes corresponding changes concerning the distribution of proceeds. Effective immediately.
What the bill says
A bill FOR SB4205 LRB104 21777 HLH 37461 b AN ACT concerning revenue.
From the introduced text, May 13, 2026:
A BILL FOR SB4205 LRB104 21777 HLH 37461 b AN ACT concerning revenue. Be it enacted by the People of the State of Illinois, represented in the General Assembly: Section 5. The Use Tax Act is amended by changing Sections 3-10 and 9 as follows: (35 ILCS 105/3-10) from Ch. 120, par. 439.33-10 Sec. 3-10. Rate of tax. Unless otherwise provided in this Section, the tax imposed by this Act is at the rate of 6.25% of either the selling price or the fair market value, if any, of the tangible personal property, which, on and after January 1, 2025, includes leases of tangible personal property. In all cases where property functionally used or consumed is the same as the property that was purchased at retail, then the tax is imposed on the selling price of the property. In all cases where property functionally used or consumed is a by-product or waste product that has been refined, manufactured, or produced from property purchased at retail, then the tax is imposed on the lower of the fair market value, if any, of the specific property so used in this State or on the selling price of the property purchased at retail. For purposes of this Section "fair market value" means the price at which property would change hands between a willing …
Sponsors
- Dave Syverson (R, 35) · primary sponsor
- Sally J. Turner (R, 44)
- Erica Harriss (R, 56)
- Chris Balkema (R, 53)
- Craig Wilcox (R, 32)
- Darby A. Hills (R, 26)
- Chapin Rose (R, 51)
- Seth Lewis (R, 24)
- Donald P. DeWitte (R, 33)
- Jason Plummer (R, 55)
- Sue Rezin (R, 38)
- Jil Tracy (R, 50)
Latest actions
- : Added as Co-Sponsor Sen. Jil Tracy
- : Added as Co-Sponsor Sen. Sue Rezin
- : Added as Co-Sponsor Sen. Jason Plummer
- : Added as Co-Sponsor Sen. Donald P. DeWitte
- : Added as Co-Sponsor Sen. Seth Lewis
- : Added as Co-Sponsor Sen. Chapin Rose
- : Added as Co-Sponsor Sen. Darby A. Hills
- : Added as Co-Sponsor Sen. Craig Wilcox
- : Added as Co-Sponsor Sen. Chris Balkema
- : Added as Co-Sponsor Sen. Erica Harriss
Common questions
- What is SB4205?
- SB4205 is a bill in the Illinois Legislature (104th General Assembly): USE/OCC TX-MOTOR FUEL.
- What does SB4205 do?
- In its own words: A bill FOR SB4205 LRB104 21777 HLH 37461 b AN ACT concerning revenue.
- What is the status of SB4205?
- Introduced as of September 30, 2026. Latest action: Added as Co-Sponsor Sen. Jil Tracy (September 30, 2026).
- Who sponsored SB4205?
- Dave Syverson (R, 35), with 11 co-sponsors.
- Where is the official record for SB4205?
- On the Illinois Legislature website: https://www.ilga.gov/Legislation/BillStatus?DocNum=4205&GAID=18&DocTypeID=SB&SessionID=114
Source: official Illinois record. Tracked by Delilah, AI for legislation across all 50 states and Congress.