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SB 2028

USE/OCC TX-BROADBAND

104th Regular Session Introduced by Celina Villanueva and 1 co-sponsor

SB 2028 modifies Illinois's use and occupancy tax treatment for broadband services, affecting municipal revenue and consumer costs, currently under committee review.

Rule 3-9(a) / Re-referred to Assignments
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Bill Summary · SB 2028

Legislative bill overview

SB 2028 proposes changes to Illinois's use and occupancy tax framework specifically related to broadband services. The bill has been referred through multiple committee assignments since its introduction, with several deadline extensions suggesting ongoing deliberation or negotiation among legislators.

Why is this important

Use and occupancy taxes are significant revenue sources for local governments and municipalities in Illinois. How broadband services are taxed directly affects both consumer costs and municipal budgets, particularly as broadband access becomes increasingly essential infrastructure.

Potential points of contention

  • Tax burden allocation: Unclear whether the bill increases, decreases, or restructures tax obligations on broadband providers and whether costs shift to consumers
  • Municipal revenue impact: Changes to broadband taxation could reduce revenue for local governments that depend on use and occupancy taxes for essential services
  • Broadband accessibility vs. revenue: Potential tension between making broadband more affordable (lower taxes) versus maintaining municipal funding for infrastructure and services
  • Definition ambiguity: The specific scope of what qualifies as "broadband" services under the tax code may create compliance or interpretation disputes

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

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