SB2746 Summary

• Exempts menstrual pads, tampons, and menstrual cups from Illinois sales and use taxes beginning January 1, 2017.

• Applies the exemption across four Illinois tax acts: Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act.

• Removes the tax burden on feminine hygiene products by creating new exemption categories in each respective tax code.