SB1678 Summary

• Amends the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act to create a tax exemption for products purchased by eligible apiarists.

• Defines "eligible apiarist" as a person who owns or keeps one or more bee colonies and grows, raises, or produces honey bee products for wholesale sale.

• Exempts purchases of products used in producing honey bee products for sale or providing bee pollination services from state sales and use taxes.

• Defines "honey bee products" as queen honey bees, packaged honey bees, honey, pollen, beeswax, propolis, or other substances obtained from honey bees, but excludes manufactured substances or articles.