IL SB0171

Amends the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act to exempt diapers, baby wipes, and infant formula from all four taxes.

The exemption applies to these three categories of tangible personal property regardless of the tax act under which they would otherwise be taxed.

Adds new exemption items numbered (43), (34), (35), and (48) respectively across the four tax acts to implement the exemption.

Exemptions are not subject to Section 3-90/3-75/3-55/2-70 provisions, consistent with other existing exemptions in each act.