SALES TAX EXEMPTIONS - FOOD AND DRUGS

Session: 103rd General Assembly
Year: 2023
Bill #: SB1150
Category: Revenue
Position: Under Review
Mandate?
Revenue Loss?
Authority Preemption?

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Summary as Introduced

Amends the Illinois Income Tax Act. Makes a technical change in a Section concerning the short title.

Staff Analysis

Amends the Illinois Income Tax Act. Makes a technical change in a Section concerning the short title. Senate Amendment 1: Replaces everything after the enacting clause. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that certain food, drugs, and medical appliances that were taxed at the rate of 1% shall be exempt from the taxes under those Acts. Provides that certain amounts shall be transferred from the General Revenue Fund to certain local tax funds. Effective immediately.



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