summary
Introduced
02/03/2025
02/03/2025
In Committee
03/04/2026
03/04/2026
Crossed Over
Passed
Dead
Introduced Session
104th General Assembly
Bill Summary
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that certain materials furnished to a common interest community association pursuant to a contract entered into with the highway commissioner of a road district are exempt from the taxes imposed under those Acts.
AI Summary
This bill amends several state tax acts to create a specific tax exemption for materials furnished to a common interest community association through a contract with a road district highway commissioner. The exemption will apply to the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. By adding this provision, the bill ensures that materials used for road maintenance by common interest community associations, when contracted through a highway commissioner, will be exempt from state sales and use taxes. This targeted exemption appears designed to reduce the financial burden on community associations when undertaking road maintenance projects in collaboration with local road districts, potentially encouraging infrastructure improvements in common interest communities.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
House Revenue & Finance Committee Hearing (08:00:00 3/19/2026 Room D-1 Stratton Building) (on 03/19/2026)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.ilga.gov/legislation/BillStatus.asp?DocNum=2509&GAID=18&DocTypeID=HB&SessionID=114&GA=104 |
| BillText | https://www.ilga.gov/legislation/104/HB/10400HB2509.htm |
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