USE & OCC TAX-RETURNS

Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that a transaction reporting return for an item that must be titled or registered that is transmitted by mail by the retailer and postmarked not later than 20 days after the date of delivery of the item that is being sold shall be deemed to have been filed in accordance with the 20-day deadline for filing transaction returns with the Department of Revenue. Effective immediately.