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IL HB5447

IL HB5447
USE/OCC TX-HOLIDAY


summary

Introduced
02/09/2024
In Committee
02/09/2024
Crossed Over
Passed
Dead
01/08/2025

Introduced Session

103rd General Assembly

Bill Summary

Amends the Use Tax Act and the Retailers' Occupation Tax Act. Creates a sales tax holiday period for school supplies each year during the 10-day period that begins on the first Monday in August. Effective immediately.

AI Summary

This bill amends the Use Tax Act and the Retailers' Occupation Tax Act to create a sales tax holiday period for school supplies each year during the 10-day period that begins on the first Monday in August. The bill sets the sales tax rate on eligible items, including clothing and school supplies, at 1.25% during this sales tax holiday period. Effective immediately.

Sponsors (1)

Last Action

Session Sine Die (on 01/07/2025)

Bill Topics

Education
  • ‐ Elementary and Secondary Education
Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform

bill text


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