IL SB1858

Adds internal (female) and male condoms to the list of items taxed at 1% under the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act, alongside other items like food for human consumption, prescription medicines, and medical devices.

Also includes incontinence products, diapers, and baby wipes in the 1% reduced tax rate alongside condoms and other medical/health-related items.

Applies the 1% tax rate to these newly added items when purchased for human use, matching the existing reduced rate for unprepared food and prescription/nonprescription medicines.

Makes conforming amendments across four Illinois tax codes to maintain consistency in tax treatment across all sales tax regimes.