SB2672 Summary

• Exempts child-sized and adult diapers from Illinois use tax, service use tax, service occupation tax, and retailers' occupation tax beginning July 1, 2014.

• The diaper exemption is excluded from automatic sunset provisions in the tax acts, making it permanent.

• Amends four tax statutes (35 ILCS 105/3-5, 110/3-5, 115/3-5, and 120/2-5) to add the exemption to each act's list of exempt tangible personal property.

• Takes effect immediately upon becoming law.