IL HB0424

Amends the Retailers' Occupation Tax Act to create a presumption that teachers employed by tax-exempt educational institutions are making exempt purchases when buying materials and supplies for classroom use.

Teachers must meet three conditions to receive the presumption: (i) purchase materials and supplies designated for classroom use, (ii) possess a copy of the educational institution's exemption number, and (iii) present identification at the time of sale.

Defines "materials and supplies" as amounts paid for instructional materials or supplies designated for classroom use in any public or non-public school in Illinois.

Applies to teachers employed by educational institutions that are themselves exempt from the retailers' occupation tax under the Act.