HB2526 Summary

• Reduces sales tax rate on adult diapers sold as incontinence products from 6.25% to 1% under the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act.

• Classifies adult diapers as incontinence products eligible for the same reduced 1% tax rate currently applied to prescription medicines, medical devices, and food for human consumption.

• Applies the tax reduction uniformly across all four Illinois tax acts governing retail sales, use, and service occupation transactions.