HB5326 Summary

• Exempts propane used for agricultural purposes from use tax, service use tax, service occupation tax, and retailers' occupation tax during the period August 15 through November 15 each year, beginning in 2012.

• Applies the exemption annually during the specified four-month window (mid-August through mid-November) to support farmers' seasonal propane needs.

• Amends four separate Illinois tax codes to ensure consistent exemption treatment across all applicable tax categories.

• Effective immediately upon becoming law.