IL HB3034

Amends the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act to exempt agricultural goods purchased at farmer's markets from state and local taxes.

Creates a new exemption category in each tax statute specifically for "agricultural goods purchased at a farmer's market," with the exemption exempt from certain provisions limiting retroactive application.

Applies uniformly across all four major Illinois tax acts to ensure consistent treatment of farmer's market agricultural purchases under state revenue law.

Fiscal note act applies, indicating potential revenue impact from the exemption requires analysis.