SB3238 Summary

• Amends the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act to add an expiration date of July 1, 2023 to the coal and aggregate exploration, mining, off-highway hauling, processing, maintenance, and reclamation equipment exemption.

• Changes the exemption language from "Coal" to "Until July 1, 2023, coal" to make the exemption temporary rather than permanent.

• Applies the same July 1, 2023 sunset date across all four tax statutes for consistency.

• Effective upon becoming law.