USE/OCC TX-BABY SUPPLIES

Session: 103rd General Assembly
Year: 2024
Bill #: SB3128
Category: Revenue
Position: No position
Mandate?
Revenue Loss? Yes
Authority Preemption?

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Summary as Introduced

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that diapers, baby wipes, car seats, infant formula, and bottles are exempt from the taxes imposed under the Acts.



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