SB 2027
USE/OCC TX-VEHICLES
Informational. No immediate compliance impact.
TL;DR
Illinois Senator Celina Villanueva's SB 2027 amends the state's Use Tax and Occupation Tax laws related to vehicles. Despite the bill number appearing in AI legislation tracking, the actual content addresses vehicle taxation rather than artificial intelligence regulation.
How This Might Impact Your Business
Auto dealerships in Illinois would see changes to how Use Tax and Occupation Tax apply to vehicle sales
No direct AI compliance requirements appear in this bill based on available information
Currently sitting in Senate Assignments with Committee Amendment No. 1 under Rule 3-9(a), meaning it has not advanced to a floor vote
Vehicle leasing companies and fleet operators should monitor for potential tax base or rate adjustments
Out-of-state sellers shipping vehicles into Illinois may face revised tax collection obligations
No penalty structure or AI-specific enforcement mechanism is indicated in the bill summary
Implementation timeline is unclear while the bill remains in committee
What Should You Do
Confirm with your tax advisor whether this bill affects your vehicle purchasing, leasing, or fleet management costs in Illinois
If you are an auto retailer, ask your government affairs contact to pull the full bill text and amendment language
Track movement out of Senate Assignments as the next procedural milestone
Deprioritize this from your AI compliance watchlist unless updated text introduces AI-related provisions (e.g., AI-assisted vehicle valuation or dealer software)
Who It Affects
Sponsors
Status Timeline
committee
Senate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments
June 2, 2025
AI-generated analysis for informational purposes only. Not legal advice. Always consult a qualified attorney for legal guidance.
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