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HB 2767

REVENUE-E-FILE

104th Regular Session Introduced by Patrick Sheehan and 1 co-sponsor

Illinois HB 2767 updates IDOR to require electronic filing/payments for tobacco taxes and streamlines retailer registration (including expedited for remote sellers) with enhanced v

Rule 19(a) / Re-referred to Rules Committee
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Bill Summary · HB 2767

Summary — HB 2767 (titled “REVENUE‑E‑FILE”) — introduced 2025

Note: The supplied document contains two different legislative texts that share the bill number HB 2767. This summary focuses on the Illinois bill titled “REVENUE‑E‑FILE” (Rep. Joe C. Sosnowski). A separate Arizona bill with the same number (on voter registration transmission by the Department of Transportation) also appears in the packet; a brief note on that is included at the end.

Purpose / Intent

The Illinois HB 2767 updates registration and electronic filing requirements administered by the Illinois Department of Revenue (IDOR). It (1) modernizes retailer registration form and display requirements, (2) creates an expedited registration track for certain remote/streamlined sellers who use certified service providers, (3) strengthens vetting and security (bond) authority for registration applicants, and (4) mandates electronic filing and electronic payment for returns and schedules under multiple cigarette and tobacco tax statutes.

Key provisions and changes

  • Retailer registration (35 ILCS 120/2a)

    • Certificates of registration must be issued in the form and manner required by IDOR and displayed as IDOR prescribes by rule.
    • Application content expanded/clarified to require names, social security numbers, FEINs (for certain officers/members), principal place(s) of business, persons responsible for filing/tax payments, acceptance-of-responsibility signature, and vending machine counts when applicable.
    • IDOR must provide an expedited registration process for remote retailers (subsection (b) of Section 2) who use a certified service provider; expedited process will accept the Streamlined Sales Tax Governing Board registration data where applicable.
    • IDOR may deny registration if an owner/officer has been associated with another retailer that is in default or has failed to file returns; denial consideration looks back up to amounts finally established as liabilities within the past 23 years (per text).
    • IDOR may require a surety bond, irrevocable letter of credit, assignment of assets, or personal sureties, with bond amount tied to expected liabilities and the applicant’s ownership history (including whether associated retailers’ registrations were revoked in last 5 years).

  • Cigarette and tobacco tax statutes (Cigarette Machine Operators’ Occupation Tax Act; Cigarette Tax Act; Cigarette Use Tax Act; Tobacco Products Tax Act of 1995 — 35 ILCS citations)

    • Certain returns and supporting schedules, and payments, are required to be filed/made by electronic means. (Specific returns/schedules identified in the bill text amend the cited Acts.)

Who is affected

  • Retailers selling tangible personal property at retail in Illinois (including vending machine operators and remote/online sellers).
  • Publicly traded corporations, LLCs and their officers/members/managers who must provide SSNs/FEINs on registration.
  • Certified service providers who file returns on behalf of remote retailers.
  • Tobacco and cigarette manufacturers, distributors, machine operators, and other stakeholders subject to the cigarette/tobacco tax statutes.
  • Illinois Department of Revenue (administration, rulemaking, enforcement).

Effective dates and timeline

  • The bill text: effective immediately, except provisions that amend the cigarette/tobacco statutes take effect January 1, 2026.
  • Companion/sponsor info: introduced in the Illinois 104th General Assembly by Rep. Joe C. Sosnowski; Rep. Patrick Sheehan listed as co‑sponsor. Companion bill: SB 1648 (listed).

Potential impacts / considerations

  • Administrative: IDOR rulemaking will be needed to set certificate display rules and implement the expedited registration process.
  • Compliance: retail businesses (especially remote sellers and tobacco/cigarette industry actors) may face new electronic filing/payment requirements and additional documentation/bonding requirements for registration.
  • Enforcement: IDOR gains broader denial/revocation and security authority to manage registration risk from noncompliant owners/officers.

Note — Arizona HB 2767 (distinct bill, included in packet)

The packet also contains an Arizona House bill (HB 2767) that would require the Arizona Department of Transportation to transmit voter registration information collected at driver license offices directly and simultaneously to both the Secretary of State and the county recorder (not only through the Secretary of State), and to send such information to county recorders within five business days. That bill is separate and applies to Arizona election administration; it has a Dec. 31, 2025 effective date as drafted.

Compiled from official sources — confirm details with the bill’s official record.

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