SALES TAX-LOCAL SOURCING

Amends the State Finance Act, the Illinois Municipal Code, the Counties Code, the Flood Prevention District Act, the Metropolitan Pier and Exposition Authority Act, the Local Mass Transit District Act, the Regional Transportation Authority Act, the Civic Center Code, the Metro-East Park and Recreation District Act, and the Water Commission Act of 1985. Provides that, with respect to retailers' and service occupation taxes imposed by the State and units of local government, sales are attributed to the unit of local government where the purchase order is accepted, subject to certain exceptions. Provides that, if the acceptance location is outside of the State, but the tangible personal property being sold is (i) in the inventory of the seller at a location within the State at the time of sale or (ii) subsequently produced by the seller at a location in the State, then the sale is attributed to the municipality or unincorporated area where the inventory is located or the property is produced. Contains provisions concerning keep-full contracts and long-term blanket or master contracts. Effective immediately.