HB4819 Summary

• Exempts certain food, drugs, and medical appliances from use tax, service use tax, service occupation tax, and retailers' occupation tax effective July 1, 2022.

• Items previously taxed at 1% rate become fully exempt, including food for off-premises consumption, prescription and nonprescription medicines, medical appliances, and diabetes testing supplies.

• Adds new exemptions for Class III medical devices used for cancer treatment and modifications to motor vehicles for disabled persons.

• Creates new exemption item (41) in Use Tax Act for qualifying tangible personal property related to food and medical items previously subject to reduced tax rate.

• Effective immediately upon enactment, with the primary tax exemptions taking effect July 1, 2022.