USE/OCC TAX-DIAPERS

Summary

The bill adds diapers—whether for infants, children, or adults—to the list of items that are not subject to the state’s use tax, service use tax, service occupation tax, and retailers’ occupation tax. It applies to all purchases of diapers in Illinois, lowering the cost for consumers and simplifying tax compliance for retailers.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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