35 ILCS 145/3-2: No resale exemption for transactions prior to July 1, 2026; hotel marketplace facilitators subject to tax beginning July 1, 2026.

Until July 1, 2026, a hotel operator who rents, leases, or lets rooms subject to tax under this Act through a re-renter of hotel rooms incurs the tax under this Act on the gross rental receipts it receives from that re-renter of hotel rooms and cannot claim any resale exemption. In such situations, the re-renter of hotel rooms incurs tax under this Act on its gross rental receipts as provided in Section 3 of this Act, subject to a credit as provided in Section 3-3 for any reimbursement of tax paid to the hotel operator under subsection (e) of Section 3 of this Act. Beginning July 1, 2026, a hotel operator who rents, leases, or lets rooms subject to tax under this Act through a re-renter of hotel rooms, a hosting platform for short-term rentals, or through any other person who meets the definition of a hotel marketplace facilitator and who meets the tax remittance threshold under this Act does not incur the tax under this Act. Instead, the hotel marketplace facilitator incurs the tax under this Act in accordance with the provisions of Section 3.